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Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2015/227 of 9 January 2015 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).
F2 Substituted by Commission Implementing Regulation (EU) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).
References | Carrying amount | ||
---|---|---|---|
Annex V.Part 1.27 | |||
010 | |||
010 | Loans and advances | Annex V.Part 1.32 | |
020 | Debt securities | Annex V.Part 1.31 | |
030 | SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS | Annex V.Part 2.78, 100 |
References | Carriyng amount | |||
---|---|---|---|---|
Designated at fair value through profit or loss | At amortized cost | |||
IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5 | IFRS 7.8(g); IFRS 9.4.2.1 | |||
010 | 020 | |||
010 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||
020 | Debt securities issued | Annex V.Part 1.37 | ||
030 | SUBORDINATED FINANCIAL LIABILITIES | Annex V.Part 2.99-100 |
References | Carrying amount | ||
---|---|---|---|
Annex V.Part 2.175 | |||
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 2.176 |
References | Current period | ||
---|---|---|---|
Annex V. Part 2.195-196 | |||
010 | |||
020 | Debt securities | Annex V.Part 1.31 | |
030 | Loans and advances | Annex V.Part 1.32 | |
040 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |
050 | Debt securities issued | Annex V.Part 1.37 | |
060 | Other financial liabilities | Annex V.Part 1.38-41 | |
070 | GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET | Annex V.Part 2.45 |
References | Current period | ||
---|---|---|---|
Annex V. Part 2.197-198 | |||
010 | |||
010 | Derivatives | IFRS 9.Appendix A, .BA.1, .BA.7(a) | |
015 | of which: Economic hedges with use of the fair value option | IFRS 9.6.7.1; IFRS 7.9(d); Annex V.Part 2.199 | |
020 | Equity instruments | IAS 32.11 | |
030 | Debt securities | Annex V.Part 1.31 | |
040 | Loans and advances | Annex V.Part 1.32 | |
050 | Short positions | IFRS 9.BA.7(b) | |
060 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |
070 | Debt securities issued | Annex V.Part 1.37 | |
080 | Other financial liabilities | Annex V.Part 1.38-41 | |
090 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET | IFRS 9.Appendix A, .BA.6;IFRS 7.20(a)(i) | |
095 | of which: gains and losses due to the reclassification of assets at amortised cost | IFRS 9.5.6.2; annex V.Part 2.199 |
References | Current period | ||
---|---|---|---|
010 | |||
010 | Interest rate instruments and related derivatives | Annex V.Part 2.200(a) | |
020 | Equity instruments and related derivatives | Annex V.Part 2.200(b) | |
030 | Foreign exchange trading and derivatives related with foreign exchange and gold | Annex V.Part 2.200(c) | |
040 | Credit risk instruments and related derivatives | Annex V.Part 2.200(d) | |
050 | Derivatives related with commodities | Annex V.Part 2.200(e) | |
060 | Other | Annex V.Part 2.200(f) | |
070 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET | IFRS 7.20(a)(i) |
References | Current period | ||
---|---|---|---|
Annex V.Part 2.201 | |||
010 | |||
020 | Equity instruments | IAS 32.11 | |
030 | Debt securities | Annex V.Part 1.31 | |
040 | Loans and advances | Annex V.Part 1.32 | |
090 | GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET | IFRS 7.20(a)(i) | |
100 | of which: gains and losses due to the reclassification of assets at amortised cost | IFRS 9.6.5.2; Annex V.Part 2.202 |
References | Current period | Changes in fair value due to credit risk | ||
---|---|---|---|---|
Annex V.Part 2.203 | Annex V.Part 2.203 | |||
010 | 020 | |||
020 | Debt securities | Annex V.Part 1.31 | ||
030 | Loans and advances | Annex V.Part 1.32 | ||
040 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||
050 | Debt securities issued | Annex V.Part 1.37 | ||
060 | Other financial liabilities | Annex V.Part 1.38-41 | ||
070 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET | IFRS 7.20(a)(i) | ||
071 | of which: gains or (-) losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net | IFRS 9.6.7;IFRS 7.24G(b); Annex V.Part 2.204 | ||
072 | of which: gains or (-) losses after designation on financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net | IFRS 9.6.7; IFRS 7.20(a)(i); Annex V.Part 2.204 |
References | Current period | ||
---|---|---|---|
Annex V.Part 2.205 | |||
010 | |||
010 | Fair value changes of the hedging instrument [including discontinuation] | IFRS 7.24A(c);IFRS 7.24C(b)(vi) | |
020 | Fair value changes of the hedged item attributable to the hedged risk | IFRS 9.6.3.7; .6.5.8; .B6.4.1; IFRS 7.24B(a)(iv); IFRS 7.24C(b)(vi); Annex V.Part 2.206 | |
030 | Ineffectiveness in profit or loss from cash flow hedges | IFRS 7.24C(b)ii; IFRS 7.24C(b)(vi) | |
040 | Ineffectiveness in profit or loss from hedges of net investments in foreign operations | IFRS 7.24C(b)(ii); IFRS 7.24C(b)(vi) | |
050 | GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET |
References | Accounting scope of consolidation [Nominal amount] | ||
---|---|---|---|
Annex V.Part 2.118, 209 | |||
010 | |||
010 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 | |
020 | Financial guarantees given | IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 | |
030 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 | |
040 | OFF-BALANCE SHEET EXPOSURES |
z-axis | Country of residence of the counterparty | |||||
---|---|---|---|---|---|---|
References | Nominal amount | Provisions for commitments and guarantees given | ||||
Of which: debt forbearance | Of which: non-perfoming | |||||
Annex V.Part 2.118, 271 | Annex V.Part 2.240-258 | Annex V.Part 2.275 | Annex V.Part 2.276 | |||
010 | 022 | 025 | 030 | |||
010 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 | ||||
020 | Financial guarantees given | IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 | ||||
030 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 |
References | Carrying amount | ||
---|---|---|---|
Annex V.Part 2.278-279 | |||
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 financial assets recognised in the balance sheet | Of which: liquidity support drawn | Fair value of liquidity support drawn | Carrying amount of financial liabilities recognised in the balance sheet | Nominal amount of off-balance sheet exposures given by the reporting institution | Of which: Nominal amount of loan commitments given | Losses incurred by the reporting institution in the current period | ||
---|---|---|---|---|---|---|---|---|---|
IFRS 12.29(a) | IFRS 12.29(a); Annex V.Part 2.286 | IFRS 12.29(a) | IFRS 12.B26(e) | IFRS 12 B26(b); Annex V.Part 2.287 | |||||
010 | 020 | 030 | 040 | 050 | 060 | 080 | |||
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 2.297(a) | Annex V.Part 2.296(b), 297(c) | Annex V.Part 2.297(b) | Annex V.Part 2.297(b) | Annex V.Part 2.296(j), 297(c) | Annex V.Part 2.296(o), 297(c) | Annex V.Part 2.296(p), 297(c) | |
010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 |
References Annex V.Part 2.302 | 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 2.303 | |
080 | Revaluation model | IAS 38.75-87, 124(a)(ii) | |
090 | Cost model | IAS 38.74 |
References | Amount | ||
---|---|---|---|
Annex V.Part 2.306-307 | |||
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 2.308 | |
100 | Provisions for pensions and other post-employment defined benefit obligations [Carrying amount] | IAS 19.63, IAS 1.78(d); Annex V.Part 2.9 | |
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 2.311(a) | |
020 | Share based payments | IFRS 2.44; Annex V.Part 2.311(b) |
References | Current period | Changes in fair value due to credit risk | ||
---|---|---|---|---|
Annex V.Part 2.312 | ||||
010 | 020 | |||
010 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i); IFRS 9.4.1.5 | ||
020 | Financial liabilities designated at fair value through profit or loss | IFRS 7.20(a)(i); IFRS 9.4.2.2 | ||
030 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS | IFRS 7.20(a)(i) |
References | Current period | ||
---|---|---|---|
Annex V.Part 2.313 | |||
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 2.314 | ||
020 | Investment property | IAS 40.75(f); Annex V.Part 2.314 | ||
030 | Operating leases other than investment property | IAS 17.50, 51, 56(b); Annex V.Part 2.315 | ||
040 | Other | Annex V.Part 2.316 | ||
050 | OTHER OPERATING INCOME OR EXPENSES | Annex V.Part 2.314-316 |