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References | Carrying amount | ||
---|---|---|---|
010 | |||
010 | Loans and advances | Annex V.Part 1.24, 27 | |
020 | Debt securities | Annex V.Part 1.24, 26 | |
030 | SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS | Annex V.Part 2.40, 54 |
Carriyng amount | ||||
---|---|---|---|---|
References | Designated at fair value through profit or loss | At amortized cost | ||
IFRS 7.8(e)(i); IAS 39.9 | IFRS 7.8(f); IAS 39.47 | |||
010 | 020 | |||
010 | Deposits | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | ||
020 | Debt securities issued | Annex V.Part 1.31 | ||
030 | SUBORDINATED FINANCIAL LIABILITIES | Annex V.Part 2.53-54 |
References | Carrying amount | ||
---|---|---|---|
010 | |||
010 | Non-current assets held-for-sale | IFRS 7.38(a) | |
020 | Property, plant and equipment | IFRS 7.38(a) | |
030 | Investment property | IFRS 7.38(a) | |
040 | Equity and debt instruments | IFRS 7.38(a) | |
050 | Other | IFRS 7.38(a) | |
060 | Total |
References | Carrying amount | ||
---|---|---|---|
010 | |||
010 | Foreclosure [tangible assets] | IFRS 7.38(a); Annex V.Part 2.84 |
References | Current period | ||
---|---|---|---|
010 | |||
010 | Equity instruments | IAS 32.11 | |
020 | Debt securities | Annex V.Part 1.26 | |
030 | Loans and advances | Annex V.Part 1.27 | |
040 | Deposits | ECB/2008/32 Annex 2.Part 2.9 | |
050 | Debt securities issued | Annex V.Part 1.31 | |
060 | Other financial liabilities | Annex V.Part 1.32-34 | |
070 | GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET | IFRS 7.20(a)(v-vii); IAS 39.55(a) |
References | Current period | ||
---|---|---|---|
010 | |||
010 | Derivatives | IAS 39.9 | |
020 | Equity instruments | IAS 32.11 | |
030 | Debt securities | Annex V.Part 1.26 | |
040 | Loans and advances | Annex V.Part 1.27 | |
050 | Short positions | IAS 39 AG 15(b) | |
060 | Deposits | ECB/2008/32 Annex 2.Part 2.9 | |
070 | Debt securities issued | Annex V.Part 1.31 | |
080 | Other financial liabilities | Annex V.Part 1.32-34 | |
090 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET | IFRS 7.20(a)(i) |
References | Current period | ||
---|---|---|---|
010 | |||
010 | Interest rate instruments and related derivatives | Annex V.Part 2.99(a) | |
020 | Equity instruments and related derivatives | Annex V.Part 2.99(b) | |
030 | Foreign exchange trading and derivatives related with foreign exchange and gold | Annex V.Part 2.99(c) | |
040 | Credit risk instruments and related derivatives | Annex V.Part 2.99(d) | |
050 | Derivatives related with commodities | Annex V.Part 2.99(e) | |
060 | Other | Annex V.Part 2.99(f) | |
070 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET | IFRS 7.20(a)(i) |
References | Current period | Accumulated changes in fair value due to credit risk | ||
---|---|---|---|---|
Annex V.Part 2.100 | ||||
010 | 020 | |||
010 | Equity instruments | IAS 32.11 | ||
020 | Debt securities | Annex V.Part 1.26 | ||
030 | Loans and advances | Annex V.Part 1.27 | ||
040 | Deposits | ECB/2008/32 Annex 2.Part 2.9 | ||
050 | Debt securities issued | Annex V.Part 1.31 | ||
060 | Other financial liabilities | Annex V.Part 1.32-34 | ||
070 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET | IFRS 7.20(a)(i) |
References | Current period | ||
---|---|---|---|
010 | |||
010 | Fair value changes of the hedging instrument [including discontinuation] | IFRS 7.24(a)(i) | |
020 | Fair value changes of the hedged item attributable to the hedged risk | IFRS 7.24(a)(ii) | |
030 | Ineffectiveness in profit or loss from cash flow hedges | IFRS 7.24(b) | |
040 | Ineffectiveness in profit or loss from hedges of net investments in foreign operations | IFRS 7.24(c) | |
050 | GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET | IFRS 7.24 |
References | Accounting scope of consolidation [Nominal amount] | ||
---|---|---|---|
010 | |||
010 | Loan commitments given | IAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57 | |
020 | Financial guarantees given | IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58 | |
030 | Other Commitments given | CRR Annex I; Annex V.Part 2.56, 59 | |
040 | OFF-BALANCE SHEET EXPOSURES |
z-axis | Country of residence of the counterparty | ||||
---|---|---|---|---|---|
References | Nominal amount | of which: defaulted | Provisions for commitments and guarantees given | ||
Annex V.Part 2.62 | Annex V.Part 2.61 | ||||
010 | 020 | 030 | |||
010 | Loan commitments given | IAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57 | |||
020 | Financial guarantees given | IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58 | |||
030 | Other Commitments given | CRR Annex I; Annex V.Part 2.56, 59 |
References | Carrying amount | ||
---|---|---|---|
Annex V.Part 2.110-111 | |||
010 | |||
010 | Property plant and equipment | IAS 16.6; IAS 1.54(a) | |
020 | Revaluation model | IAS 17.49; IAS 16.31, 73(a)(d) | |
030 | Cost model | IAS 17.49; IAS 16.30, 73(a)(d) | |
040 | Investment property | IAS 40.IN5; IAS 1.54(b) | |
050 | Fair value model | IAS 17.49; IAS 40.33-55, 76 | |
060 | Cost model | IAS 17.49; IAS 40.56,79(c) | |
070 | Other intangible assets | IAS 38.8, 118 | |
080 | Revaluation model | IAS 17.49; IAS 38.75-87, 124(a)(ii) | |
090 | Cost model | IAS 17.49; IAS 38.74 |
References | Carrying amount of financialassets recognisedin the balance sheet | Of which: liquidity support drawn | Fair value of liquidity support drawn | Carrying amount of financialliabilities recognisedin the balance sheet | Nominal amount of off-balance sheetitems given by thereporting–institution | Of which: Nominal amount ofloan commitments given | Losses incurred by the reportinginstitution in the current period | ||
---|---|---|---|---|---|---|---|---|---|
IFRS 12.29(a) | IFRS 12.29(a); Annex V.Part 2.118 | IFRS 12.29(a) | IFRS 12.B26(e) | IFRS 12 B26(b) | |||||
010 | 020 | 030 | 040 | 050 | 060 | 070 | |||
010 | Total |
Security code | Entity code | Holding company LEI code | Holding company code | Holding company name | Accumulated equity interest (%) | Carrying amount | Acquisition cost |
---|---|---|---|---|---|---|---|
Annex V.Part 2.125(a) | Annex V.Part 2.124(b), 125(c) | Annex V.Part 2.125(b) | Annex V.Part 2.124(j), 125(c) | Annex V.Part 2.124(o), 125(c) | Annex V.Part 2.124(p), 125(c) | ||
010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 |
Rest of separable hybrid contracts [not designated at fair value through profit or loss] | References | Carrying amount | |
---|---|---|---|
FINANCIAL ASSETS | 010 | ||
010 | Financial assets held for trading | IAS 39.9; Annex V.Part 2.129 | |
020 | Available-for-sale [Host contracts] | IAS 39.11; Annex V.Part 2.130 | |
030 | Loans and receivables [Host contracts] | IAS 39.11; Annex V.Part 2.130 | |
040 | Held-to-maturity investments [Host contracts] | IAS 39.11; Annex V.Part 2.130 | |
FINANCIAL LIABILITES | |||
050 | Financial liabilities held for trading | IAS 39.9; Annex V.Part 2.129 | |
060 | Financial liabilities measured at amortized cost [Host contracts] | IAS 39.11; Annex V.Part 2.130 |
References | Carrying amount | ||
---|---|---|---|
010 | |||
010 | Property plant and equipment | IAS 16.6; IAS 16.29; IAS 1.54(a) | |
020 | Revaluation model | IAS 16.31, 73(a),(d) | |
030 | Cost model | IAS 16.30, 73(a),(d) | |
040 | Investment property | IAS 40.5, 30; IAS 1.54(b) | |
050 | Fair value model | IAS 40,33-55, 76 | |
060 | Cost model | IAS 40.56, 79(c) | |
070 | Other intangible assets | IAS 38.8, 118, 122 ; Annex V.Part 2.132 | |
080 | Revaluation model | IAS 38.75-87, 124(a)(ii) | |
090 | Cost model | IAS 38.74 |
References | Amount | ||
---|---|---|---|
010 | |||
010 | Fair value of defined benefit plan assets | IAS 19.140(a)(i), 142 | |
020 | Of which: Financial instruments issued by the institution | IAS 19.143 | |
030 | Equity instruments | IAS 19.142(b) | |
040 | Debt instruments | IAS 19.142(c) | |
050 | Real estate | IAS 19.142(d) | |
060 | Other defined benefit plan assets | ||
070 | Present value of defined benefit obligations | IAS 19.140(a)(ii) | |
080 | Effect of the asset ceiling | IAS 19.140(a)(iii) | |
090 | Net defined benefit assets [Carrying amount] | IAS 19.63; Annex V.Part 2.136 | |
100 | Provisions for pensions and other post-employment defined benefit obligations [Carrying amount] | IAS 19.63, IAS 1.78(d); Annex V.Part 2.7 | |
110 | Memo item: Fair value of any right to reimbursement recognised as an asset | IAS 19.140(b) |
References | Current period | ||
---|---|---|---|
010 | |||
010 | Pension and similar expenses | Annex V.Part 2.139(a) | |
020 | Share based payments | IFRS 2.44; Annex V.Part 2.139(b) |
References | Current period | Changes in fair value due to credit risk | ||
---|---|---|---|---|
010 | 020 | |||
010 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i); IAS 39.55(a) | ||
020 | Financial liabilities designated at fair value through profit or loss | IFRS 7.20(a)(i); IAS 39.55(a) | ||
030 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES AT FAIR VALUE THROUGH PROFIT OR LOSS | IFRS 7.20(a)(i) |
References | Current period | ||
---|---|---|---|
010 | |||
020 | Investment property | IAS 40.69; IAS 1.34(a), 98(d) | |
030 | Intangible assets | IAS 38.113-115A; IAS 1.34(a) | |
040 | Other assets | IAS 1.34 (a) | |
050 | GAINS OR (-) LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS | IAS 1.34 |
References | Income | Expenses | ||
---|---|---|---|---|
010 | 020 | |||
010 | Changes in fair value in tangible assets measured using the fair value model | IAS 40.76(d); Annex V.Part 2.141 | ||
020 | Investment property | IAS 40.75(f); Annex V.Part 2.141 | ||
030 | Operating leases other than investment property | IAS 17.50, 51, 56(b); Annex V.Part 2.142 | ||
040 | Other | Annex V.Part 2.143 | ||
050 | OTHER OPERATING INCOME OR EXPENSES | Annex V.Part 2.141-142 |