- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y’i mabwysiadwyd gan yr UE)
Commission Implementing Regulation (EU) No 680/2014 of 16 April 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)
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Commission Implementing Regulation (EU) No 680/2014,
PART 2
is up to date with all changes known to be in force on or before 26 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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the time value of an option where the changes in the time value and the intrinsic value of that option are separated and only the change in the intrinsic value is designated as a hedging instrument (IFRS 9.6.5.15);
the forward element of a forward contract where the forward element and the spot element of that forward contract are separated and only the change in the spot element of the forward contract is designated as hedging instrument;
the foreign currency basis spread from a financial instrument where this spread is excluded from the designation of that financial instrument as the hedging instrument (IFRS 9.6.5.15, IFRS 9.6.5.16).
‘ Interest income ’ ;
‘ Interest expense ’ ;
‘ Dividend income ’ ;
‘ Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net ’ ;
‘ Modification gains or losses, net ’ ;
‘ Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss ’ .
where a financial asset is reclassified out of the amortised cost measurement category and into the fair value through profit or loss accounting portfolio (IFRS 9.5.6.2), gains or losses due to the reclassification shall be reported in ‘ Gains or (-) losses on financial assets and liabilities held for trading, net ’ or ‘ Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net ’ , as applicable;
where a financial asset is reclassified out of the fair value through other comprehensive income measurement category and into the fair value through profit or loss measurement category (IFRS 9.5.6.7), the cumulative gains or losses previously recognised in other comprehensive income reclassified to profit or loss shall be reported in ‘ Gains or (-) losses on financial assets and liabilities held for trading, net ’ or ‘ Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net ’ , as applicable.
time value of options;
forward elements of forward contracts;
foreign exchange basis spread of financial instruments.
for debt instruments measured at amortised cost or at a cost-based method, accumulated impairment is the cumulative amount of impairment losses, net of use and reversals that has been recognised, where appropriate for each of the impairment stages. Accumulated impairment reduces the carrying amount of the debt instrument through the use of an allowance account under IFRS and national GAAP based on BAD, or via direct reductions that do not constitute a derecognition event under national GAAP based on BAD;
for debt instruments measured at fair value through other comprehensive income under IFRS, accumulated impairment is the sum of expected credit losses and their variations recognised as a reduction of fair value on a given instrument since initial recognition;
for debt instruments at fair value through equity under national GAAP based on BAD subject to impairment, accumulated impairment is the cumulative amount of impairment losses, net of use and reversals that has been recognised. The reduction in the carrying amount is either made through use of an allowance account or via direct reductions that do not constitute a derecognition event.
‘ on demand (call) and short notice (current account) ’ shall include balances receivable on demand (call), at short notice (by close of business on the day following that on which the demand was made), current accounts and similar balances including loans that are overnight deposits for the borrower (loans to be repaid by close of business on the day following that in which it was granted), regardless of their legal form. It shall also include ‘ overdrafts ’ that are debit balances on current account balances and compulsory reserves held at the central bank;
‘ Credit card debt ’ shall include credit granted either via delayed debit cards or via credit cards as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation;
‘ Trade receivables ’ shall include loans to other debtors granted on the basis of bills or other documents that give the right to receive the proceeds of transactions for the sale of goods or provision of services. That item shall include all factoring and similar transactions, like acceptances, outright purchase of trade receivables, forfaiting, discounting of invoice, bills of exchange, commercial papers and other claims where the reporting institution buys the trade receivables (both with and without recourse);
‘ Finance leases ’ shall include the carrying amount of finance lease receivables. Under IFRS, ‘ finance lease receivables ’ are as defined in IAS 17;
‘ Reverse repurchase loans ’ shall include finance granted in exchange for securities or gold bought under repurchase agreements or borrowed under securities lending agreements as defined in paragraphs 183 and 184 of this Part;
‘ Other term loans ’ shall include debit balances with contractually fixed maturities or terms that are not included in other items;
‘ Advances that are not loans ’ shall include advances that cannot be classified as loans in accordance with the Table of Part 2 of Annex II to the ECB BSI Regulation. That item shall include, among others, gross amounts receivable in respect of suspense items (such as funds that are awaiting investment, transfer, or settlement) and transit items (such as cheques and other forms of payment that have been sent for collection).
‘ Loans collateralized by immovable property ’ shall include loans and advances formally secured by residential or commercial immovable property collateral, regardless of their loan/collateral ratio (commonly referred as ‘ loan-to-value ’ ) and the legal form of the collateral;
‘ Other collateralized loans ’ shall include loans and advances formally secured by collateral, regardless of their loan/collateral ratio (commonly referred to as ‘ loan-to-value ’ (LTV) ratio) and the legal form of the collateral, other than ‘ Loans collateralised by immovable property ’ . That collateral shall include pledges of securities, cash, and other collateral, regardless of the legal form of the collateral.
‘ Credit for consumption ’ shall include loans granted mainly for the personal consumption of goods and services, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation;
‘ Lending for house purchase ’ shall include credit extended to households for the purpose of investing in houses for own use or rental, including building and refurbishments, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
‘ Certificates of deposits ’ shall be securities that enable the holders to withdraw funds from an account;
‘ Asset backed securities ’ shall be securities derived from securitisation transactions as defined in point (61) of Article 4(1) CRR;
‘ Covered Bonds ’ as referred to in Article 129(1) CRR;
‘ Hybrid contracts ’ shall comprise contracts with embedded derivatives;
‘ Other debt securities issued ’ shall be debt securities that are not included in the products referred to in points (a) to (d) and shall distinguish between convertible compound financial instruments and non-convertible instruments.
they are subject to impairment requirements of IFRS 9;
they are designated at fair value through profit or loss under IFRS 9;
they are within the scope of IAS 37 or IFRS 4.
‘ Forward deposits ’ ;
‘ Undrawn credit facilities ’ , which comprise agreements to ‘ lend ’ or provide ‘ acceptance facilities ’ under pre-specified terms and conditions.
‘ Guarantees having the character of credit substitute ’ ;
‘ Credit derivatives ’ that meet the definition of financial guarantee;
‘ Irrevocable standby letters of credit having the character of credit substitutes ’ .
‘ Unpaid portion of partly-paid shares and securities ’ ;
‘ Documentary credits issued or confirmed ’ ;
‘ Trade finance off-balance sheet items ’ ;
‘ Documentary credits in which underlying shipment acts as collateral and other self-liquidating transactions ’ ;
‘ Warranties and indemnities ’ (including tender and performance bonds) and ‘ guarantees not having the character of credit substitutes ’ ;
‘ Shipping guarantees, customs and tax bonds ’ ;
‘ Note issuance facilities ’ (NIFs) and ‘ Revolving underwritings facilities ’ (RUFs);
‘ Undrawn credit facilities ’ which comprise agreements to ‘ lend ’ or provide ‘ acceptance facilities ’ where the terms and conditions are not pre-specified;
‘ Undrawn credit facilities ’ which comprise agreements to ‘ purchase securities ’ or ‘ provide guarantees ’ ;
‘ Undrawn credit facilities for tender and performance guarantees ’ ;
‘ Other off-balance sheet items ’ in Annex I to CRR.
‘ Credit derivatives ’ that do not meet the definition of financial guarantees are ‘ derivatives ’ under IFRS 9;
‘ Acceptances ’ are obligations by an institution to pay on maturity the face value of a bill of exchange, normally covering the sale of goods. Consequently, they are classified as ‘ trade receivables ’ on the balance sheet;
‘ Endorsements on bills ’ that do not meet the criteria for derecognition under IFRS 9;
‘ Transactions with recourse ’ that do not meet the criteria for derecognition under IFRS 9;
‘ Assets purchased under outright forward purchase agreements ’ are ‘ derivatives ’ under IFRS 9;
‘ Asset sale and repurchase agreements as referred to in paragraphs 3 and 5 of Article 12 of Directive 86/635/EEC ’ . In those contracts, the transferee has the option, but not the obligation, to return the assets at a price agreed in advance on a date specified or on a date to be specified. Therefore, those contracts meet the definition of derivatives in Appendix A to IFRS 9.
interest rate: Interest rate derivatives shall be contracts related to an interest-bearing financial instrument the cash flows of which are determined by referencing interest rates or another interest rate contract such as an option on a futures contract to purchase a treasury bill. That category shall be restricted to those deals where all the legs are exposed to only one currency’s interest rate. It shall thus exclude contracts involving the exchange of one or more foreign currencies such as cross-currency swaps and currency options, and other contracts the predominant risk characteristic of which is foreign exchange risk, which are to be reported as foreign exchange contracts. The only exception is where cross-currency swaps are used as part of a portfolio hedge of interest rate risk, where they shall be reported in the dedicated rows for those types of hedges. Interest rate contracts shall include forward rate agreements, single-currency interest rate swaps, interest rate futures, interest rate options (including caps, floors, collars and corridors), interest rate swaps and interest rate warrants;
equity: Equity derivatives shall be contracts that have a return, or a portion of their return, linked to the price of a particular equity or to an index of equity prices;
foreign exchange and gold: These derivatives shall include contracts involving the exchange of currencies in the forward market and the exposure to gold. They shall therefore cover outright forwards, foreign exchange swaps, currency swaps (including cross-currency interest rate swaps), currency futures, currency options, currency swaps and currency warrants. Foreign exchange derivatives shall include all deals involving exposure to more than one currency, whether in exchange rates or in interest rates, except where cross-currency swaps are used as part of a portfolio hedge of interest rate risk. Gold contracts shall include all deals involving exposure to that commodity;
credit: Credit derivatives shall be contracts in which the payout is linked primarily to some measure of the creditworthiness of a particular reference credit and that do not meet the definition of financial guarantees (IFRS 9.4.2.1 (c)). The contracts shall specify an exchange of payments in which at least one of the two legs is determined by the performance of the reference credit. Payouts can be triggered by a number of events, including a default, a rating downgrade or a stipulated change in the credit spread of the reference asset. Credit derivatives that meet the definition of a financial guarantee in paragraph 114 of this Part of this Annex shall be reported only in template 9;
commodity: These derivatives shall be contracts that have a return, or a portion of their return, linked to the price of, or to a price index of, a commodity such as a precious metal (other than gold), petroleum, lumber or agricultural products;
other: those derivatives shall be any other derivative contracts, which do not involve an exposure to foreign exchange, interest rate, equity, commodity or credit risk such as climatic derivatives or insurance derivatives.
commodities: All derivatives transactions involving a commodity or commodity index exposure, whether or not they involve a joint exposure in commodities and any other risk category which may include foreign exchange, interest rate or equity, shall be reported in this category;
equities: With the exception of contracts with a joint exposure to commodities and equities, which are to be reported as commodities, all derivatives transactions with a link to the performance of equities or equity indices shall be reported in the equity category. Equity deals with exposure to foreign exchange or interest rates shall be included in this category;
foreign exchange and gold: This category shall include all derivatives transactions (with the exception of those already reported in the commodity or equity categories) with exposure to more than one currency, be it pertaining to either interest-bearing financial instruments or exchange rates, except where cross-currency swaps are used as part of a portfolio hedge of interest rate risk.
for contracts with variable nominal or notional principal amounts, the basis for reporting shall be the nominal or notional principal amounts at the reference date;
the notional amount value to be reported for a derivative contract with a multiplier component shall be the contract effective notional amount or par value;
swaps: The notional amount of a swap shall be the underlying principal amount upon which the exchange of interest, foreign exchange or other income or expense is based;
equity and commodity-linked contracts: The notional amount to be reported for an equity or commodity contract shall be the quantity of the commodity or equity product contracted for purchase or sale multiplied by the contract price of a unit. The notional amount to be reported for commodity contracts with multiple exchanges of principal shall be the contractual amount multiplied by the number of remaining exchanges of principal in the contract;
credit derivatives: The contract amount to be reported for credit derivatives shall be the nominal value of the relevant reference credit;
digital options have a predefined payoff, which can be either a monetary amount or a number of contracts of an underlying. The notional amount for digital options shall be either the predefined monetary amount or the fair value of the underlying at the reference date.
derivatives hedging unquoted equity instruments for which cost may be an appropriate estimate of fair value;
credit derivatives measured at fair value through profit or loss used to manage the credit risk of all, or part of, a financial instrument that is designated as measured at fair value through profit or loss at, or subsequent to, initial recognition, or while it is unrecognised in accordance with IFRS 9.6.7.;
derivatives that are classified as ‘ held for trading ’ in accordance with Appendix A to IFRS 9 or classified as trading assets in accordance with the national GAAP based on BAD but are not part of the trading book as defined in point (86) of Article 4(1) CRR.
‘ credit institutions ’ ;
‘ other financial corporations ’ ;
‘ rest ’ comprising all other counterparties.
where the modification results in the partial or total derecognition of an asset due to a write-off as defined in paragraph 74, the impact on expected losses due to this derecognition shall be reported in ‘ Decrease in allowance account due to write-offs ’ , and any other impact from modification on expected credit losses in other appropriate columns;
where the modification results in the complete derecognition of an asset for reasons other than a write-off as defined in paragraph 74 and its substitution by a new asset, the impact of modification on expected credit losses shall be reported in ‘ Changes due to derecognition ’ for the changes due to the asset derecognised, and in ‘ Increases due to origination and acquisition ’ for the changes due to the newly recognised modified asset. Derecognition for reasons other than write-offs shall include derecognition where the terms of the modified assets have been subject to substantial changes;
where the modification does not result in derecognition of all or part of the modified asset, its impact on expected losses shall be reported in ‘ Changes due to modifications without derecognition ’ .
where the debt instrument is partially or totally derecognised because there is no reasonable expectation of recovery, the decrease in the loss allowance reported due to the amounts written off shall be reported in: ‘ Decrease in allowance account due to write-offs ’ ;
‘ Amounts written-off directly to the statement of profit or loss ’ shall be the amounts of financial assets written-off during the reporting reference period that exceed any allowance account of the respective financial assets at the derecognition date. They shall include all amounts written-off during the reporting reference period and not only those which are still subject to enforcement activity.
within ‘ Loans collateralised by immovable property ’ , ‘ Residential ’ shall include loans secured by residential immovable property and ‘ Commercial ’ loans secured by pledges of immovable property other than residential, including offices and commercial premises and other types of commercial immovable property. The determination of whether immovable property collateral shall be residential or commercial shall be made in accordance with point (75) of Article 4(1) CRR;
within ‘ Other collateralised loans ’ :
‘ Cash, deposits, (Debt securities issued) ’ shall include (a) deposits in the reporting institution that have been pledged as collateral for a loan and (b) debt securities issued by the reporting institution which have been pledged as collateral for a loan;
‘ Movable property ’ shall comprise pledges of physical collateral other than immovable property and include cars, airplanes, ships, industrial and mechanical equipment (machinery, mechanical and technical equipment), inventories and commodities (merchandise, finished and semi-finished products, raw materials) and other forms of movable property;
‘ Equities and debt securities ’ shall include collateral in the form of equity instruments, including investments in subsidiaries, joint ventures and associates, as well as in the form of debt securities issued by third parties;
‘ Rest ’ shall include pledges of assets;
‘ Financial guarantees received ’ shall include contracts that in accordance with paragraph 114 of this Part of this Annex require the issuer to make specified payments to reimburse the institution for a loss it incurs because a specified debtor failed to make a payment where due in accordance with the original or modified terms of a debt instrument.
amounts received in exchange for securities temporarily transferred to a third party in the form of securities lending against cash collateral;
amounts received in exchange for securities temporarily transferred to a third party in the form of sale/buy-back agreement.
interest income on financial and other assets;
interest income on financial liabilities with negative effective interest rate.
interest expenses on financial and other liabilities;
interest expenses on financial assets with negative effective interest rate.
interest rate: including trading of loans and advances, deposits and debt securities (held or issued);
equity: including trading of shares, quotas of UCITS and other equity instruments;
foreign exchange trading: including exclusively trading on foreign exchanges;
credit risk: including trading of credit link notes;
commodities: this item shall include only derivatives because gains and losses on commodities held with trading intent shall be reported under ‘ Other operating income ’ or ‘ Other operating expense ’ in accordance with paragraph 316of this Part;
other: including trading of financial instruments, which cannot be classified in other breakdowns.
material exposures which are more than 90 days past due;
the debtor is assessed as unlikely to pay his or her credit obligations in full without realisation of collateral, regardless of the existence of any past due amount or of the number of days past due.
loan commitments given;
financial guarantees given;
other commitments given.
for non-performing exposures classified as defaulted in accordance with Article 178 CRR, the categorisation approach of that Article shall be applied;
for exposures that are classified as non-performing due to impairment under the applicable accounting framework, the recognition criteria for impairment under the applicable accounting framework shall be applied;
for other non-performing exposures that are neither classified as defaulted nor as impaired, the provisions of Article 178 CRR for defaulted exposures shall be applied.
the exposure meets the exit criteria applied by the reporting institution for the discontinuation of the impairment and default classification according to the applicable accounting framework and Article 178 of the CRR respectively;
the situation of the debtor has improved to the extent that full repayment is likely to be made, either according to the original or to the modified conditions;
the debtor does not have any amount past-due by more than 90 days.
exposures are not considered to be impaired or defaulted by the reporting institution according to the applicable accounting framework and Article 178 of the CRR, respectively;
at least one year has passed since the date on which the forbearance measures were granted and the date on which the exposures were classified as non-performing, whichever is later;;
there is not, following the forbearance measures, any past-due amount or concern regarding the full repayment of the exposure according to the post-forbearance conditions. The absence of concerns shall be determined after an analysis of the debtor’s financial situation by the institution. Concerns may be considered as no longer existing where the debtor has paid, via its regular payments in accordance with the post-forbearance conditions, a total equal to the amount that was previously past-due (where there were past-due amounts) or that has been written-off (where there were no past-due amounts) under the forbearance measures or the debtor has otherwise demonstrated its ability to comply with the post-forbearance conditions.
The specific exit conditions referred to in points (a), (b) and (c) shall apply in addition to the criteria applied by reporting institutions for impaired and defaulted exposures according to the applicable accounting framework and Article 178 CRR, respectively.
‘ Debt instruments at cost or at amortised cost ’ shall encompass debt instruments included in any of the following:
‘ Financial assets at amortised cost ’ (IFRS);
‘ Non-trading non-derivative financial assets at a cost based method ’ , including debt instruments under moderate LOCOM (national GAAP based on BAD);
‘ Other non-trading non-derivative financial assets ’ , except debt instruments measured at strict LOCOM (national GAAP based on BAD);
‘ Debt instruments at fair value through other comprehensive income or through equity subject to impairment ’ shall encompass debt instruments included in any of the following:
‘ Financial assets at fair value through other comprehensive income ’ (IFRS);
‘ Non-trading non-derivative financial assets measured at fair value to equity ’ , where instruments in that measurement category can be subject to impairment in accordance with the applicable accounting framework under national GAAP based on BAD;
‘ Debt instruments at strict LOCOM, or at fair value through profit or loss or through equity not subject to impairment ’ shall encompass debt instruments included in any of the following:
‘ Non-trading financial assets mandatorily at fair value through profit or loss ’ (IFRS);
‘ Financial assets designated at fair value through profit or loss ’ (IFRS);
‘ Non-trading non-derivative financial assets measured at fair value through profit or loss ’ (national GAAP based on BAD);
‘ Other non-trading non-derivative financial assets ’ where debt instruments are measured under strict LOCOM (national GAAP based on BAD);
‘ Non-trading non-derivative financial assets measured at fair value through equity ’ , where debt instruments in that measurement category are not subject to impairment in accordance with the applicable accounting framework under GAAP based on BAD.
Loans collateralised by immovable property as defined in paragraphs 86(a) and 87of this Part;
Credit for consumption as defined in paragraph 88(a) of this Part.
exposures which are considered to be impaired in accordance with the applicable accounting framework; under IFRS, the amount of credit-impaired assets (Stage 3), including purchased or originated credit-impaired assets, shall be reported; under national GAAP, the amount of impaired assets shall be reported;
exposures in respect of which a default is considered to have occurred in accordance with Article 178 CRR.
under IFRS, assets with significant increase in credit risk since initial recognition, but not credit-impaired (Stage 2), including purchased or originated credit-impaired assets that no longer meet the definition of ‘ credit-impaired ’ assets after the initial recognition;
under IFRS, for performing exposures, assets without significant increase in credit risk since initial recognition (Stage 1).
a non-performing exposure meets the criteria for ceasing to be classified as non-performing as laid out in paragraphs 228 – 232 of this Part and is reclassified as performing not forborne or performing forborne;
a non-performing exposure is partially or totally repaid; in case of partial repayment, only the repaid amount shall be classified as outflow;
collateral is liquidated, including outflows due to other liquidation or legal procedures, such as the liquidation of assets other than collateral obtained via legal procedures, and the voluntary sale of the collateral;
the institution takes possession of the collateral as referred in paragraph 175 of this Part including cases of debt asset swaps, voluntary surrenders and debt equity swaps;
a non-performing exposure is sold;
the risk pertaining to a non-performing exposure is transferred and the exposure meets the criteria to be derecognised;
a non-performing exposure is written-off partially or totally; in case of partial write-offs, only the written-off amount shall be classified as outflow;
a non-performing exposure, or parts of a non-performing exposure, ceases to be non-performing for other reasons.
commercial real estate (CRE) loans as defined in paragraph 239ix, broken down into CRE loans to SMEs and CRE loans to non-financial corporations other than SMEs;
loans collateralised by immovable property as defined in paragraphs 86(a) and 87of this Part;
credit for consumption as defined in paragraph 88(a) of this Part.
a modification of the terms and conditions of a contract that the debtor is considered unable to comply with due to his or her financial difficulties ( ‘ troubled debt ’ ) resulting in insufficient debt service ability, and where that modification would not have been granted had the debtor not been experiencing financial difficulties;
a total or partial refinancing of a troubled debt contract, where that refinancing would not have been granted had the debtor not been experiencing financial difficulties.
a difference in favour of the debtor between the modified terms of the contract and the pre-modified terms of the contract;
inclusion in a modified contract of more favourable terms than other debtors with a similar risk profile could have obtained from the same institution at the time of inclusion of those more favourable terms.
a modified contract that has been classified as non-performing before the modification or would in the absence of modification be classified as non-performing;
the modification that has been made to a contract involves a total or partial cancellation by write-offs of the debt;
the institution approves the use of embedded forbearance clauses for a debtor who is non-performing or who would be considered as non-performing without the use of those clauses;
simultaneously with or close in time to the concession of additional debt by the institution, the debtor made payments of principal or interest on another contract with the institution that was non-performing or would in the absence of refinancing be classified as non-performing.
the modified contract was totally or partially past due more than 30 days (without being non-performing) at least once during the three months prior to its modification or would be more than 30 days past due, totally or partially, without modification;
simultaneously with or close in time to the concession of additional debt by the institution, the debtor made payments of principal or interest on another contract with the institution that was totally or partially past due by 30 days at least once during the three months prior to its refinancing;
the institution approves the use of embedded forbearance clauses for 30 days past due debtors or debtors who would be 30 days past due without the exercise of those clauses.
the forborne exposure is considered to be performing, including where the exposure has been reclassified from the non-performing exposures category after an analysis of the financial condition of the debtor showed that it no longer met the conditions to be considered as non-performing;
a minimum two year period has passed from the date the forborne exposure was considered to be performing ( ‘ probation period ’ );
regular payments of more than an insignificant aggregate amount of principal or interest have been made during at least half of the probation period;
none of the exposures to the debtor is more than 30 days past due at the end of the probation period.
that extension has not led the exposure to be classified as non-performing;
the exposure was not considered to be a non-performing exposure at the date the forbearance measures were extended.
exposures which have become non-performing due to the application of forbearance measures;
exposures which were non-performing prior to the extension of forbearance measures;
forborne exposures which have been reclassified from the performing category, including exposures reclassified in application of paragraph 260.
exposures which are considered, in accordance with the applicable accounting framework, to be impaired. Under IFRS, the amount of credit-impaired assets (Stage 3), including purchased or originated credit-impaired assets reported in this stage in accordance with paragraph 77 of this Part shall be reported in this column;
exposures in respect of which a default is considered to have occurred in accordance with Article 178 CRR.
amounts considered for the calculation of the effective interest of financial instruments (IFRS 7.20.(c));
amounts arising from financial instruments that are measured at fair value through profit or loss (IFRS 7.20.(c).(i)).
‘ Securities. Issuances ’ shall include fees and commissions received for the involvement in the origination or issuance of securities not originated or issued by the institution;
‘ Securities. Transfer orders ’ shall include fees and commissions generated by the reception, transmission and execution on behalf of customers of orders to buy or sell securities;
‘ Securities. Other fee and commission income in relation to securities ’ shall include fees and commissions generated by the institution providing other services related with securities not originated or issued by the institution;
Under fee and commission expenses, ‘ securities ’ shall include fees and commissions charged to the institution where it is receiving services related with securities regardless of whether they are originated or issued by the institution or not;
‘ Corporate Finance. M&A advisory ’ shall include fees and commissions for advisory services surrounding corporate clients’ mergers and acquisitions activities;
‘ Corporate Finance. Treasury services ’ shall include fees and commissions for corporate finance services related to capital market advisory for corporate clients;
‘ Corporate Finance. Other fee and commission income in relation to corporate finance activities ’ shall include all other corporate finance related fees and commissions;
‘ Fee based advice ’ shall include fees and commissions charged for advisory services to clients that are not directly linked to asset management, such as private banking related fees. M&A advisory fees shall not be included here, but under ‘ Corporate Finance. M&A advisory ’ ;
‘ Clearing and settlement ’ shall include fees and commission income (expenses) generated by (charged to) the institution where that institution participates in counterparty, clearing and settlement facilities;
‘ Asset management ’ , ‘ Custody ’ , ‘ Central administrative services for collective investment undertakings ’ and ‘ Fiduciary transactions ’ shall include fees and commission income (expenses) generated by (charged to) the institution that provides those services;
‘Payment services’ shall include fees and commission income (expenses) generated by (charged to) the institution that provides (receives) payment services as referred to in Annex I to Directive (EU) 2015/2366 of the European Parliament and of the Council (2) . Information on the fee and commission income shall be reported separately for current accounts, credit cards, debit cards and other card payments, transfers and other payment orders as well as other fee and commission income in relation to payment services. ‘Other fee and commissions income in relation to payment services’ shall include charges for the use of the institution’s ATM network by cards not issued by the institution. Information on fee and commission expenses on credit, debit and other cards shall be reported separately;
‘ Customer resources distributed but not managed (by type of product) ’ shall comprise fee and commission income for distribution of products issued by entities outside the prudential group to its current customers. This information shall be reported by type of product;
Under fee and commission expenses, ‘ Externally provided distribution of products ’ shall comprise the expenses for distribution of the institution’s products and services via an external agent network/distribution arrangement with external providers such as mortgage brokers, online loan platforms or Fintech frontends;
‘ Structured finance ’ shall include fees and commissions received for the involvement in the origination or issuance of financial instruments other than securities originated or issued by the institution;
Fees from ‘ Loan servicing activities ’ shall include, on the income side, the fee and commission income generated by the institution providing loan servicing services and on the expense side, the fee and commission expense charged to the institution by loan service providers;
‘ Loan commitments given ’ and ‘ Financial guarantees given ’ shall include the amount, recognized as income during the period, of the amortization of the fees and commission for those activities initially recognised as ‘ other liabilities ’ ;
‘ Loan commitments received ’ and ‘ Financial guarantees received ’ shall include the fee and commission recognised as expense by the institution during the period as a consequence of the charge made to the counterparty that has given the loan commitment or the financial guarantee that is initially recognised as ‘ other assets ’ ;
Under ‘ loans granted ’ , fees and commissions shall be reported which are charged in the process of granting loans, but are not part of the effective interest rate calculation;
‘ Foreign exchange ’ includes fee and commission income (expenses) for foreign exchange services (including exchange of foreign banknotes or coins, fees on international currency cheques, bid-ask-spread) and fee income from/expenses on international transactions. Where the income (expenses) attributable to foreign exchange transactions can be separated from the other credit/debit card related fee income, this item shall also include foreign-exchange related fees and commissions generated via credit or debit cards;
‘ Commodities ’ include fee and commission income related to the commodity business, except for income related to commodity trading which shall be reported as other operating income;
‘ Other fee and commission income (expenses) ’ shall include the fee and commission income (expenses) generated by (charged to) the institution that cannot be allocated to any of the other listed items.
‘ Asset management ’ shall refer to assets belonging directly to the customers, for which the institution is providing management. ‘ Asset management ’ shall be reported by type of customer: collective investment undertakings, pension funds, customer portfolios managed on a discretionary basis, and other investment vehicles;
‘ Custody assets ’ shall refer to the services of safekeeping and administration of financial instruments for the account of clients provided by the institution and services related to custodianship such as cash and collateral management. ‘ Custody assets ’ shall be reported by type of customers for which the institution is holding the assets distinguishing between collective investment undertakings and others. The item ‘ of which: entrusted to other entities ’ shall refer to the amount of assets included in custody assets for which the institution has given the effective custody to other entities;
‘ Central administrative services for collective investment ’ shall refer to the administrative services provided by the institution to collective investment undertakings. It shall include, among others, the services of transfer agent, of compiling accounting documents, of preparing the prospectus, financial reports and all other documents intended for investors, of carrying out the correspondence by distributing financial reports and all other documents intended for investors, of carrying out issues and redemptions and keeping the register of investors, as well as of calculating the net asset value;
‘ Fiduciary transactions ’ shall refer to the activities where the institution acts in its own name but for the account and at the risk of its customers. Frequently, in fiduciary transactions, the institution provides services, such as custody, asset management services, to a structured entity or managing portfolios on a discretionary basis. All fiduciary transactions shall be reported exclusively in this item irrespective of whether the institution provides other services;
‘ Payment services ’ shall refer to the payment services listed in Annex I of Directive (EU) 2015/2366;
‘ Customer resources distributed but not managed ’ shall refer to products issued by entities outside the prudential group that the institution has distributed to its current customers. This item shall be reported by type of product;
‘ Amount of the assets involved in the services provided ’ shall include the amount of assets in relation to which the institution is acting, using the fair value. Other measurement bases including nominal value may be used where the fair value is not available. Where the institution provides services to entities such as collective investment undertakings or pension funds, the assets concerned may be shown at the value at which those entities report the assets in their own balance sheet. Reported amounts shall include accrued interest, where applicable.
‘ Gains or losses on derecognition of investments in subsidiaries, joint ventures and associates ’ , where reporting under national GAAP based on BAD;
‘ Gains or losses on derecognition of non-financial assets ’ ;
‘ Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations ’ ;
‘ Profit or loss after tax from discontinued operations ’ .
‘ LEI code ’ shall include the LEI code of the investee. Where a LEI code exists for the investee, it shall be reported;
‘ Entity code ’ shall include the identification code of the investee. The entity code is a row identifier and shall be unique for each row in template 40.1;
‘ Entity name ’ shall include the name of the investee;
‘ Entry date ’ shall mean the date on which the investee entered within the ‘ scope of the group ’ ;
‘ Share capital of investee ’ shall mean the total amount of capital issued by the investee as of the reference date;
‘ Equity of investee ’ , ‘ Total assets of the Investee ’ and ‘ Profit or (loss) of the Investee ’ shall include the amounts of those items in the last financial statements of the investee;
‘ Residence of investee ’ shall mean the country of residence of the investee;
‘ Sector of investee ’ shall mean the sector of counterparty referred to in paragraph 42 of Part 1 of this Annex;
the ‘ NACE code ’ shall be provided on the basis of the principal activity of the investee. For non-financial corporations, NACE codes shall be reported with the first level of disaggregation (by ‘ section ’ ). For financial corporations, NACE codes shall be reported with a two level detail (by ‘ division ’ );
‘ Accumulated equity interest (%) ’ shall be the percentage of ownership instruments held by the institution as of the reference date;
‘ Voting rights (%) ’ shall mean the percentage of voting rights associated to the ownership instruments held by the institution as of the reference date;
‘ Group structure (relationship) ’ shall indicate the relationship between the ultimate parent and the investee (parent or entity with joint control of the reporting institution, subsidiary, joint venture or associate);
‘ Accounting treatment (Accounting Group) ’ shall indicate the relationship between the accounting treatment with the accounting scope of consolidation (full consolidation, proportional consolidation, equity method or other);
‘ Accounting treatment (CRR Group) ’ shall indicate the relationship between the accounting treatment and the CRR scope of consolidation (full consolidation, proportional consolidation, equity method or other);
‘ Carrying amount ’ shall mean the amounts reported on the balance sheet of the institution for investees that are neither fully nor proportionally consolidated;
‘ Acquisition cost ’ shall mean the amount paid by investors;
‘ Goodwill link to the investee ’ shall mean the amount of goodwill reported on the consolidated balance sheet of the reporting institution for the investee in the items ‘ goodwill ’ or ‘ investments in subsidiaries, joint ventures and associated ’ ;
‘ Fair value of the investments for which there are published price quotations ’ shall mean the price at the reference date. It shall be provided only where the instruments are quoted.
‘ Security code ’ shall include the ISIN code of the security. For securities without ISIN code, it shall include another code that uniquely identifies the security. ‘ Security code ’ and ‘ Holding company code ’ shall be a composite row identifier, and together shall be unique for each row in template 40.2;
‘ Holding company code ’ shall be the identification code of the entity within the group that holds the investment. ‘ Holding company LEI code ’ shall include the LEI code for the company holding the security. Where a LEI code exists for the holding company, it shall be reported;
‘ Entity code ’ , ‘ Accumulated equity interest (%) ’ , ‘ Carrying amount ’ and ‘ Acquisition cost ’ are defined in paragraph 296 of this Part. The amounts shall correspond to the security held by the related holding company.
‘ Pension and similar expenses ’ shall include the amount recognised in the period as staff expenses for any post-employment benefit obligations (both defined contribution plans and defined benefit plans), including post-employment-related contributions to social security funds (pension funds) maintained by the government or social security entities;
‘ Share based payments ’ shall include the amount recognised in the reference period as staff expenses for share based payments;
‘ Wages and salaries ’ shall include the remuneration of the institution’s employees for their labour or services, but shall exclude severance payments and remuneration in the form of share-based items which shall be reported in separate items;
‘ Social security contributions ’ shall include contributions to social security funds, amounts paid to the government or to social security entities in order to receive a future social benefit, but shall exclude post-employment-related contributions to social security funds in terms of pensions (contributions to pension funds);
‘ Severance payments ’ shall mean payments relating to the early termination of a contract and shall include termination benefits as defined in IAS 19.8;
‘ Other types of staff expenses ’ shall include staff expenses that cannot be allocated to any of the categories above.
‘ Fixed remuneration ’ , ‘ variable remuneration ’ , ‘ identified staff ’ and ‘ management body in its management function ’ shall have the same meaning as in the EBA Guidelines ‘ on sound remuneration policies under Articles 74(3) and 75(2) of Directive 2013/36/EU and disclosures under Article 450 of Regulation (EU) No 575/2013 ’ (EBA/GL/2015/22);
‘ Management body ’ , ‘ management body in its supervisory function ’ and ‘ senior management ’ shall comprise staff as defined in points (7), (8) and (9) of Article 3(1) CRD.
‘ Inflow due to accrued interest ’ shall represent interest accrued on non-performing loans and advances that have not been included in any of the other categories of the breakdown by type (source); in this regard, this inflow captures the interest accrued on non-performing loans and advances that were classified as non-performing at the end of the preceding financial year and have been continuously classified as such ever since; interest accrued on exposures that were classified as non-performing in accordance with paragraphs 213 to 239 or 260 of this Part only during the period shall be reported together with the inflow itself in the corresponding type (source) category;
‘ of which: reclassified from performing forborne exposures under probation previously reclassified from non-performing ’ shall include ‘ performing forborne exposures under probation reclassified from non-performing ’ , as defined in paragraph 261 of this Part, that were reclassified again as non-performing in accordance with paragraphs 213 to 239 or 260 of this Part during the period;
‘ Inflow due to other reasons ’ shall capture inflows that cannot be linked to any of the other, specified sources of inflows and shall include, among others, increases in the gross carrying amount of non-performing exposures due to additional amounts disbursed during the period, the capitalisation of past due amounts including capitalised fees and expenses and changes in exchange rates related to non-performing loans and advances that were classified as non-performing at the end of the preceding financial year and have been continuously classified as such ever since.
‘ Inflow more than once ’ shall comprise loans and advances that were reclassified multiple times from non-performing to performing or vice versa during the period;
‘ Inflow of exposures granted in the past 24 months ’ shall represent loans and advances that were granted in the 24 months prior to the reference date and that were classified as non-performing in accordance paragraphs 213 to 239 or 260 of this Part during the period. Of these exposures, those granted during the period shall be reported separately in addition.
the stock, as of the reference date, of accumulated impairments and accumulated negative changes in fair value due to credit risk pertaining to loans and advances that became non-performing during the period and are still classified as non-performing at the reporting reference date;
the stock, as of the derecognition date, of accumulated impairments and accumulated negative changes in fair value due to credit risk pertaining to loans and advances that became non-performing during the period and were derecognised during the period; and
the increase of accumulated impairments and accumulated negative changes in fair value due to credit risk pertaining to loans and advances that were classified as non-performing at the end of the preceding financial year and are either still classified as such at the reporting reference date or were derecognised during the period.
the stock, as of the end of derecognition date, of accumulated impairments and accumulated negative changes in fair value due to credit risk pertaining to loans and advances that ceased to be non-performing during the period and exited the institution’s portfolio during the period;
the stock, as of the reference date, of accumulated impairments and accumulated negative changes in fair value due to credit risk pertaining to loans and advances that ceased to be non-performing during the period and are still not classified as non-performing at the reference date;
the stock, as of the reference date, of accumulated impairments and accumulated negative changes in fair value due to credit risk pertaining to loans and advances that were reclassified as ‘ held for sale ’ during the period; and
the decrease of accumulated impairments and accumulated negative changes in fair value due to credit risk pertaining to loans and advances that were classified as non-performing at the end of the preceding financial year and are still classified as such at the reporting reference date.
the decrease attributable to the reversal of allowances and the reversal of negative changes in fair value due to credit risk;
the decrease attributable to the ‘ unwinding ’ of discounts in the context of application of effective interest rate’s accounting method.
the collateral obtained by taking possession shall include: (i) new collateral obtained by taking possession during the period (since the beginning of the financial year), irrespective of whether the collateral is still recognised in the institution’s balance sheet (held) at the reference date or not and (ii) positive changes in valuation of collateral during the period due to different reasons (such as positive changes in fair value, appreciation, reversal of impairment, changes of accounting policies). These types of inflows shall be reported separately in addition.
the ‘ debt balance reduction ’ shall reflect the debt balance reduction of the exposure derecognised related to the collateral that was obtained during the period.
the collateral obtained by taking possession shall include: (i) collateral sold for cash during the period; (ii) collateral sold with replacement by financial instruments during the period; and (iii) negative changes in valuation of collateral during the period due to different reasons (such as negative changes in fair value, depreciation, impairment, write-off, changes of accounting policies). Those types of outflows shall be reported separately. Where collateral is derecognised in exchange for both cash and financial instruments, the relevant amounts shall be split and allocated to the two outflow types. ‘ Collateral sold with replacement by financial instruments ’ shall describe cases where the collateral is sold to a counterparty, and the acquisition by that counterparty is financed by the reporting institution.
the ‘ debt balance reduction ’ shall reflect the debt balance reduction of the exposure related to cases where the collateral was sold for cash or replaced by financial instruments during the period.
immovable property that is under construction or development;
with regard to commercial immovable property, collateral in the form of land related to commercial real estate corporations, excluding agricultural land. Separate information on land with and without a planning permission shall be reported in addition.
grace period/payment moratorium: temporary suspension of repayment obligations with regard to the principal or the interest, with repayments to be resumed at a later point in time;
interest rate reduction: permanent or temporary reduction of the interest rate (fixed or variable) to a fair and sustainable rate;
extension of maturity/term: extension of the maturity of the exposure, entailing a reduction in instalment amounts by spreading the repayments over a longer period;
rescheduled payments: adjustment of the contractual repayment schedule with or without changes to instalment amounts, other than grace periods/payment moratorium, extension of maturity/term and debt forgiveness. That category shall include, among others, capitalisation of arrears and/or accrued interest arrears to the outstanding principal balance for repayment under a sustainable, rescheduled programme; decrease of the amount of principal repayment instalments over a defined period, regardless of whether interests remain to be paid in full or whether they are capitalised or forfeited;
debt forgiveness: partial cancellation of the exposure by the reporting institution through forfeiture of right to legally recover it;
debt asset swaps: partial replacement of exposures in the form of debt instruments with assets or equity;
other forbearance measures, including among others, total or partial refinancing of a troubled debt contract.
Instruments that were subject to forbearance measures at multiple points in time, where:
‘Loans and advances having been forborne ‘ twice ’ and ‘ more than twice ’ shall mean exposures classified as forborne in accordance with paragraphs 240 to 268 of this Part at the reporting reference date, to which forbearance measures have been applied at two, respectively more than two different points in time. That includes, among others, originally forborne exposures that exited the forborne status (cured forborne exposures), but were granted new forbearance measures after that;
‘ Loans and advances to which forbearance measures were granted in addition to already existing forbearance measures ’ shall mean forborne exposures under probation to which forbearance measures were applied in addition to forbearance measures granted at an earlier point in time, without the exposure having cured in between.
Non-performing forborne exposures that failed to meet the non-performing exit criteria. That shall comprise non-performing forborne exposures that failed to meet the conditions for ceasing to be non-performing as described in paragraph 232 of this Part at the end of the probation period of 1 year specified in paragraph 231 (b) of this Part.
Net cumulated recoveries: This item shall include recoveries resulting from in-court procedures. Recoveries stemming from voluntary agreements shall not be included.
Gross carrying amount reduction: This item shall include the gross-carrying amount of non-performing loans and advances derecognised in response to the conclusion of a litigation procedure. This includes related write-offs.
Average duration of litigation procedures concluded in the period: shall be calculated as the average of the elapsed time between the date of classification of the instrument as ‘ in litigation status ’ in accordance with paragraph 322 of this Part and the date of the finalisation of legal proceedings; it shall be expressed in years (with decimals).]
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).
[F1Recommendation of the European Systemic Risk Board of 31 October 2016 on closing real estate data gaps (ESRB/2016/14), OJ C 31, 31.1.2017, p. 1 .]
[F1Directive (EU) 2015/2366 of the European Parliament and of the Council of 25 November 2015 on payment services in the internal market, amending Directives 2002/65/EC, 2009/110/EC and 2013/36/EU and Regulation (EU) No 1093/2010, and repealing Directive 2007/64/EC ( OJ L 337, 23.12.2015, p. 35 ).]
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).
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