ANNEX IV Table 1: rows 1 - 128
| [F1FINREP TEMPLATES FOR GAAP | ||
|---|---|---|
| TEMPLATE NUMBER | TEMPLATE CODE | NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE |
| PART 1 [QUARTERLY FREQUENCY] | ||
| Balance Sheet Statement [Statement of Financial Position] | ||
| 1.1 | F 01.01 | Balance Sheet Statement: assets |
| 1.2 | F 01.02 | Balance Sheet Statement: liabilities |
| 1.3 | F 01.03 | Balance Sheet Statement: equity |
| 2 | F 02.00 | Statement of profit or loss |
| 3 | F 03.00 | Statement of comprehensive income |
| Breakdown of financial assets by instrument and by counterparty sector | ||
| 4.1 | F 04.01 | Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading |
| 4.2.1 | F 04.02.1 | Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss |
| 4.2.2 | F 04.02.2 | Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss |
| 4.3.1 | F 04.03.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income |
| 4.4.1 | F 04.04.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost |
| 4.5 | F 04.05 | Subordinated financial assets |
| 4.6 | F 04.06 | Breakdown of financial assets by instrument and by counterparty sector: trading financial assets |
| 4.7 | F 04.07 | Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss |
| 4.8 | F 04.08 | Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity |
| 4.9 | F 04.09 | Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method |
| 4.10 | F 04.10 | Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets |
| 5.1 | F 05.01 | Breakdown of non-trading loans and advances by product |
| 6.1 | F 06.01 | Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes |
| Financial assets subject to impairment that are past due | ||
| 7.1 | F 07.01 | Financial assets subject to impairment that are past due |
| 7.2 | F 07.02 | Financial assets subject to impairment that are past due under national GAAP |
| Breakdown of financial liabilities | ||
| 8.1 | F 08.01 | Breakdown of financial liabilities by product and by counterparty sector |
| 8.2 | F 08.02 | Subordinated financial liabilities |
| Loan commitments, financial guarantees and other commitments | ||
| 9.1 | F 09.01 | Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given |
| 9.1.1 | F 09.01.1 | Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given |
| 9.2 | F 09.02 | Loan commitments, financial guarantees and other commitments received |
| 10 | F 10.00 | Derivatives – Trading and economic hedges |
| Hedge accounting | ||
| 11.1 | F 11.01 | Derivatives – Hedge accounting: Breakdown by type of risk and type of hedge |
| 11.2 | F 11.02 | Derivatives – Hedge accounting under national GAAP: Breakdown by type of risk |
| 11.3 | F 11.03 | Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge |
| 11.3.1 | F 11.03.1 | Non-derivative hedging instruments under national GAAP: breakdown by accounting portfolio |
| 11.4 | F 11.04 | Hedged items in fair value hedges |
| Movements in allowances and provisions for credit losses | ||
| 12 | F 12.00 | Movements in allowances for credit losses and impairment of equity instruments under national GAAP |
| 12.1 | F 12.01 | Movements in allowances and provisions for credit losses |
| 12.2 | F 12.02 | Transfers between impairment stages (gross basis presentation) |
| Collateral and guarantees received | ||
| 13.1 | F 13.01 | Breakdown of collateral and guarantees by loans and advances other than held for trading |
| 13.2.1 | F 13.02.1 | Collateral obtained by taking possession during the period [held at the reference date] |
| 13.3.1 | F 13.03.1 | Collateral obtained by taking possession accumulated |
| 14 | F 14.00 | Fair value hierarchy: financial instruments at fair value |
| 15 | F 15.00 | Derecognition and financial liabilities associated with transferred financial assets |
| Breakdown of selected statement of profit or loss items | ||
| 16.1 | F 16.01 | Interest income and expenses by instrument and counterparty sector |
| 16.2 | F 16.02 | Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument |
| 16.3 | F 16.03 | Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument |
| 16.4 | F 16.04 | Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk |
| 16.4.1 | F 16.04.1 | Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument |
| 16.5 | F 16.05 | Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument |
| 16.6 | F 16.06 | Gains or losses from hedge accounting |
| 16.7 | F 16.07 | Impairment on non-financial assets |
| 16.8 | F 16.08 | Other administrative expenses |
| Reconciliation between accounting and CRR scope of consolidation: Balance Sheet | ||
| 17.1 | F 17.01 | Reconciliation between accounting and CRR scope of consolidation: Assets |
| 17.2 | F 17.02 | Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures – loan commitments, financial guarantees and other commitments given |
| 17.3 | F 17.03 | Reconciliation between accounting and CRR scope of consolidation: Liabilities |
| Information on performing and non-performing exposures | ||
| 18 | F 18.00 | Information on performing and non-performing exposures |
| 18.1 | F 18.01 | Inflows and outflows of non-performing exposures – loans and advances by counterparty sector |
| 18.2 | F 18.02 | Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property |
| 19 | F 19.00 | Forborne exposures |
| PART 2 [QUATERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING] | ||
| Geographical breakdown | ||
| 20.1 | F 20.01 | Geographical breakdown of assets by location of the activities |
| 20.2 | F 20.02 | Geographical breakdown of liabilities by location of the activities |
| 20.3 | F 20.03 | Geographical breakdown of main statement of profit or loss items by location of the activities |
| 20.4 | F 20.04 | Geographical breakdown of assets by residence of the counterparty |
| 20.5 | F 20.05 | Geographical breakdown of off-balance sheet exposures by residence of the counterparty |
| 20.6 | F 20.06 | Geographical breakdown of liabilities by residence of the counterparty |
| 20.7.1 | F 20.07.1 | Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes |
| 21 | F 21.00 | Tangible and intangible assets: assets subject to operating lease |
| Asset management, custody and other service functions | ||
| 22.1 | F 22.01 | Fee and commission income and expenses by activity |
| 22.2 | F 22.02 | Assets involved in the services provided |
| Loans and advances: additional information | ||
| 23.1 | F 23.01 | Loans and advances: Number of instruments |
| 23.2 | F 23.02 | Loans and advances: Additional information on gross carrying amounts |
| 23.3 | F 23.03 | Loans and advances collateralised by immovable property: Breakdown by LTV ratios |
| 23.4 | F 23.04 | Loans and advances: Additional information on accumulated impairments and accumulated negative changes in fair value due to credit risk |
| 23.5 | F 23.05 | Loans and advances: Collateral received and financial guarantees received |
| 23.6 | F 23.06 | Loans and advances: Accumulated partial write-offs |
| Loans and advances: Flows of non performing exposures, impairment & write offs since the end of the last financial year | ||
| 24.1 | F 24.01 | Loans and advances: Inflows and outflows of non-performing exposures |
| 24.2 | F 24.02 | Loans and advances: Flow of impairments and accumulated negative changes in fair value due to credit risk on non-performing exposures |
| 24.3 | F 24.03 | Loans and advances: Inflow of write-offs of non-performing exposures |
| Collateral obtained by taking possession and execution processes | ||
| 25.1 | F 25.01 | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Inflows and Outflows |
| 25.2 | F 25.02 | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Type of collateral obtained |
| 25.3 | F 25.03 | Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E) |
| 26 | F 26.00 | Forbearance management and quality of forbearance |
| PART 3 [SEMI-ANNUAL] | ||
| Off-balance sheet activities: interests in unconsolidated structured entities | ||
| 30.1 | F 30.01 | Interests in unconsolidated structured entities |
| 30.2 | F 30.02 | Breakdown of interests in unconsolidated structured entities by nature of the activities |
| Related parties | ||
| 31.1 | F 31.01 | Related parties: amounts payable to and amounts receivable from |
| 31.2 | F 31.02 | Related parties: expenses and income generated by transactions with |
| PART 4 [ANNUAL] | ||
| Group structure | ||
| 40.1 | F 40.01 | Group structure: ‘ entity-by-entity ’ |
| 40.2 | F 40.02 | Group structure: ‘ instrument-by-instrument ’ |
| Fair value | ||
| 41.1 | F 41.01 | Fair value hierarchy: financial instruments at amortised cost |
| 41.2 | F 41.02 | Use of the Fair Value Option |
| 42 | F 42.00 | Tangible and intangible assets: carrying amount by measurement method |
| 43 | F 43.00 | Provisions |
| Defined benefit plans and employee benefits | ||
| 44.1 | F 44.01 | Components of net defined benefit plan assets and liabilities |
| 44.2 | F 44.02 | Movements in defined benefit plan obligations |
| 44.3 | F 44.03 | Staff expenses by type of benefits |
| 44.4 | F 44.04 | Staff expenses by structure and category of staff |
| Breakdown of selected items of statement of profit or loss | ||
| 45.1 | F 45.01 | Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio |
| 45.2 | F 45.02 | Gains or losses on derecognition of non-financial assets other than held for sale and investments in subsidiaries, joint ventures and associates |
| 45.3 | F 45.03 | Other operating income and expenses |
| 46 | F 46.00 | Statement of changes in equity |
| 47 | F 47.00 | Average duration and recovery periods |
| COLOUR CODE IN TEMPLATES: | ||
| Parts for National GAAP reporters | ||
| Cell not to be submitted for reporting institutions subject to the relevant accounting framework] | ||
Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).
Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).