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| 0010 – 0210 | The definitions of these categories shall match those of the corresponding rows of FINREP templates 1.1 and 1.2. |
| 0010 | 1 TOTAL FAIR-VALUED ASSETS AND LIABILITIES Total of fair-valued assets and liabilities reported in rows 20 to 210.
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| 0020 | 1.1 TOTAL FAIR-VALUED ASSETS Total of fair-valued assets reported in rows 30 to 140 .
Relevant cells of rows 30 to 130 shall be reported in line with FINREP template F 01.01 of Annexes III and IV to this Regulation depending on the institution’s applicable standards:
IFRS as endorsed by the Union in application of Regulation (EU) No 1606/2002 ( ‘ EU IFRS ’ )
National accounting standards compatible with EU IFRS ( ‘ National GAAP compatible IFRS ’ ) or
National GAAP based on Directive 86/635/EC, the Bank Accounting Directive (FINREP ‘ National GAAP based on BAD ’ ).
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| 0030 | 1.1.1 FINANCIAL ASSETS HELD FOR TRADING IFRS 9.Appendix A.
The information reported in this row shall correspond to row 050 of template F 01.01 of Annexes III and IV to this Regulation.
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| 0040 | 1.1.2 TRADING FINANCIAL ASSETS BAD Article 32-33; Annex V. Part 1.17.
The information reported in this row shall correspond to row 091 of template F 01.01 of Annexes III and IV to this Regulation.
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| 0050 | 1.1.3 NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS IFRS 7.8(a)(ii); IFRS 9.4.1.4.
The information reported in this row shall correspond to row 096 of template F 01.01 of Annexes III and IV to this Regulation.
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| 0060 | 1.1.4 FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS IFRS 7.8(a)(i); IFRS 9.4.1.5; Accounting Directive art 8(1)(a), (6).
The information reported in this row shall correspond to row 100 of template F 01.01 of Annexes III and IV to this Regulation.
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| 0070 | 1.1.5 FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME IFRS 7.8(h); IFRS 9.4.1.2 A.
The information reported in this row shall correspond to row 141 of template F 01.01 of Annexes III and IV to this Regulation.
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| 0080 | 1.1.6 NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS BAD art 36(2).
The information reported in this row shall correspond to row 171 of template F 01.01 of Annexes III and IV to this Regulation.
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| 0090 | 1.1.7 NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE TO EQUITY Accounting Directive art 8(1)(a), (8).
The information reported in this row shall correspond to row 175 of template F 01.01 of Annexes III and IV to this Regulation.
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| 0100 | 1.1.8 OTHER NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS BAD art 37; Accounting Directive Article 12(7); Annex V. Part 1.20.
The information reported in this row shall correspond to row 234 of template F 01.01 of Annexes III and IV to this Regulation.
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| 0110 | 1.1.9 DERIVATIVES — HEDGE ACCOUNTING IFRS 9.6.2.1; Annex V. Part 1.22; Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V. Part 1.22.
The information reported in this row shall correspond to row 240 of template F 01.01 of Annexes III and IV to this Regulation.
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| 0120 | 1.1.10 FAIR VALUE CHANGES OF THE HEDGED ITEMS IN PORTFOLIO HEDGE OF INTEREST RATE RISK IAS 39.89 A(a); IFRS 9.6.5.8; Accounting Directive art 8(5), (6).
The information reported in this row shall correspond to row 250 of template F 01.01 of Annexes III and IV to this Regulation.
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| 0130 | 1.1.11 INVESTMENTS IN SUBSIDIARIES, JOINT VENTURES AND ASSOCIATES IAS 1.54(e); Annex V. Part 1.21, Part 2.4; BAD art 4.Assets(7)-(8); Accounting Directive art 2(2).
The information reported in this row shall correspond to row 260 of template F 01.01 of Annexes III and IV to this Regulation.
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| 0140 | 1.1.12 (-) HAIRCUTS FOR TRADING ASSETS AT FAIR VALUE Annex V Part 1.29.
The information reported in this row shall correspond to row 375 of template F 01.01 of Annexes III and IV to this Regulation.
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| 0150 | 1.2 TOTAL FAIR-VALUED LIABILITIES Total of fair-valued liabilities reported in rows 160 to 210 .
Relevant cells of rows 150 to 190 shall be reported in line with FINREP template F 01.02 of Annexes III and IV to this Regulation depending on the institution’s applicable standards:
IFRS as endorsed by the Union in application of Regulation (EU) No 1606/2002 ( ‘ EU IFRS ’ )
National accounting standards compatible with EU IFRS ( ‘ National GAAP compatible IFRS ’ )
or National GAAP based on Directive 86/635/EC, the Bank Accounting Directive (FINREP ‘ National GAAP based on BAD ’ ).
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| 0160 | 1.2.1 FINANCIAL LIABILITIES HELD FOR TRADING IFRS 7.8 (e) (ii); IFRS 9.BA.6.
The information reported in this row shall correspond to row 010 of template F 01.02 of Annexes III and IV to this Regulation.
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| 0170 | 1.2.2 TRADING FINANCIAL LIABILITIES Accounting Directive art 8(1)(a),(3),(6).
The information reported in this row shall correspond to row 061 of template F 01.02 of Annexes III and IV to this Regulation.
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| 0180 | 1.2.3 FINANCIAL LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS IFRS 7.8 (e)(i); IFRS 9.4.2.2; Accounting Directive art 8(1)(a), (6); IAS 39.9.
The information reported in this row shall correspond to row 070 of template F 01.02 of Annexes III and IV to this Regulation.
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| 0190 | 1.2.4 DERIVATIVES — HEDGE ACCOUNTING IFRS 9.6.2.1; Annex V. Part 1.26; Accounting Directive art 8(1)(a), (6), (8)(a).
The information reported in this row shall correspond to row 150 of template F 01.02 of Annexes III and IV to this Regulation.
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| 0200 | 1.2.5 FAIR VALUE CHANGES OF THE HEDGED ITEMS IN PORTFOLIO HEDGE OF INTEREST RATE RISK IAS 39.89 A(b), IFRS 9.6.5.8; Accounting Directive art 8(5), (6); Annex V. Part 2.8.
The information reported in this row shall correspond to row 160 of template F 01.02 of Annexes III and IV to this Regulation.
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| 0210 | 1.2.6 HAIRCUTS FOR TRADING LIABILITIES AT FAIR VALUE Annex V Part 1.29
The information reported in this row shall correspond to row 295 of template F 01.02 of Annexes III and IV to this Regulation.]
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