ANNEX IVREPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS

1. Balance Sheet Statement [Statement of Financial Position]

1.1 Assets

1.2 Liabilities

1.3 Equity

2. Statement of profit or loss

3. Statement of comprehensive income

4. Breakdown of financial assets by instrument and by counterparty sector

4.1 Financial assets held for trading

4.2 Financial assets designated at fair value through profit or loss

4.3 Available-for-sale financial assets

4.4 Loans and receivables and held-to-maturity investments

4.5 Subordinated financial assets

References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount
010
010 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27
020 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26
030 SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS Annex V.Part 2.40, 54 Annex V.Part 2.40, 54

4.6 Trading Financial assets

4.7 Non-trading non-derivative financial assets measured at fair value through profit or loss

4.8 Non-trading non-derivative financial assets measured at fair value to equity

4.9 Non-trading debt instruments measured at a cost-based method

4.10 Other non-trading non-derivative financial assets

5. Breakdown of Loan and advances by product

6. Breakdown of loans and advances to non-financial corporations

7. Financial assets subject to impairment that are past due or impaired

8. Breakdown of financial liabilities

8.1 Breakdown of financial liabilities by product and by counterparty sector

8.2 Subordinated financial liabilities

References National GAAP References National GAAP compatible IFRS Carriyng amount
Designated at fair value through profit or loss At amortized cost At a cost-based method
IFRS 7.8(e)(i); IAS 39.9 IFRS 7.8(f); IAS 39.47
4th Directive art 42a(1), (5a); IAS 39.9 4th Directive art 42a(3), (5a); IAS 39.47 4th Directive art 42a(3)
010020030
010 Deposits ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
020 Debt securities issued Annex V.Part 1.31 Annex V.Part 1.31
030 SUBORDINATED FINANCIAL LIABILITIES Annex V.Part 2.53-54 Annex V.Part 2.53-54

9. Loan commitments, financial guarantees and other commitments

9.1 Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given

9.2 Loan commitments, financial guarantees and other commitments received

10. Derivatives - Trading

11. Derivatives - Hedge accounting

11.1 Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge

11.2 Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk

12. Movements in allowances for credit losses and impairment of equity instruments

13. Collateral and guarantees received

13.1 Breakdown of loans and advances by collateral and guarantees

13.2 Collateral obtained by taking possession during the period [held at the reporting date]

References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount
010
010Non-current assets held-for-sale IFRS 7.38(a)
020Property, plant and equipment IFRS 7.38(a)
030Investment property IFRS 7.38(a)
040Equity and debt instruments IFRS 7.38(a)
050Other IFRS 7.38(a)
060 Total

13.3 Collateral obtained by taking possession [tangible assets] accumulated

References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount
010
010Foreclosure [tangible assets] Annex V.Part 2.84 IFRS 7.38(a); Annex V.Part 2.84

14. Fair value hierachy: financial instruments at fair value

15. Derecognition and financial liabilities associated with transferred financial assets

16. Breakdown of selected statement of profit or loss items

16.1 Interest income and expenses by instrument and counterparty sector

16.2 Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument

References National GAAP based on BAD References National GAAP compatible IFRS Current period
010
010 Equity instruments ECB/2008/32 Annex 2.Part 2.4-5 IAS 32.11
020 Debt securities Annex V.Part 1.26 Annex V.Part 1.26
030 Loans and advances Annex V.Part 1.27 Annex V.Part 1.27
040 Deposits ECB/2008/32 Annex 2.Part 2.9 ECB/2008/32 Annex 2.Part 2.9
050 Debt securities issued Annex V.Part 1.31 Annex V.Part 1.31
060 Other financial liabilities Annex V.Part 1.32-34 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 BAD art 27.Vertical layout(6) IFRS 7.20(a)(v-vii); IAS 39.55(a)

16.3 Gains or losses on financial assets and liabilities held for trading by instrument

16.4 Gains or losses on financial assets and liabilities held for trading by risk

16.5 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument

16.6 Gains or losses from hedge accounting

References National GAAP based on BAD References National GAAP compatible IFRS Current period
010
010 Fair value changes of the hedging instrument [including discontinuation] 4th Directive art 42a(1), (5a); art 42c(1)(a) IFRS 7.24(a)(i)
020 Fair value changes of the hedged item attributable to the hedged risk 4th Directive art 42a(1), (5a); art 42c(1)(a) IFRS 7.24(a)(ii)
030 Ineffectiveness in profit or loss from cash flow hedges 4th Directive art 42a(1), (5a); art 42c(1)(a) IFRS 7.24(b)
040 Ineffectiveness in profit or loss from hedges of net investments in foreign operations 4th Directive art 42a(1), (5a); art 42c(1)(a) IFRS 7.24(c)
050 GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET 4th Directive art 42a(1), (5a), art 42c(1)(a) IFRS 7.24

16.7 Impairment on financial and non-financial assets

17. Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet

17.1 Assets

17.2 Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given

References National GAAP based on BAD References National GAAP compatible IFRS Accounting scope of consolidation [Nominal amount]
010
010 Loan commitments given CRR Annex I; Annex V.Part 2.56, 57 IAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57
020 Financial guarantees given CRR Annex I; Annex V.Part 2.56, 58 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 CRR Annex I; Annex V.Part 2.56, 59
040 OFF-BALANCE SHEET EXPOSURES

17.3 Liabilities and equity

18. Performing and non-performing exposures

19. Forborne exposures

20. Geographical breakdown

20.1 Geographical breakdown of assets by location of the activities

20.2 Geographical breakdown of liabilities by location of the activities

20.3 Geographical breakdown of statement of profit or loss items by location of the activities

20.4 Geographical breakdown of assets by residence of the counterparty

20.5 Geographical breakdown of off-balance sheet exposures by residence of the counterparty

z-axis
Country of residence of the counterparty
References National GAAP based on BAD References National GAAP compatible IFRS Nominal amount of which: defaulted Provisions for commitments and guarantees given
Annex V.Part 2.62 Annex V.Part 2.61
010020030
010 Loan commitments given CRR Annex I; Annex V.Part 2.56, 57 IAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57
020 Financial guarantees given CRR Annex I; Annex V.Part 2.56, 58 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 CRR Annex I; Annex V.Part 2.56, 59

20.6 Geographical breakdown of liabilities by residence of the counterparty

20.7 Breakdown of loans and advances to non-financial corporations by NACE codes and by residence of the counterparty

21. Tangible and intangible assets: assets subject to operating lease

22. Asset management, custody and other service functions

22.1 Fee and commission income and expenses by activity

22.2 Assets involved in the services provided

30. Off-balance sheet activities: Interests in unconsolidated structured entities

30.1 Interests in unconsolidated structured entities

References National GAAP compatible IFRS 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 items 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 2.118 IFRS 12.29(a) IFRS 12.B26(e) IFRS 12 B26(b)
010020030040050060070
010 Total

30.2 Breakdown of interests in unconsolidated structured entities by nature of the activities

31. Related parties

31.1 Related parties: amounts payable to and amounts receivable from

31.2 Related parties: expenses and income generated by transactions with

40. Group structure

40.1 Group structure: ‘entity-by-entity’

40.2. Group structure: ‘instrument-by-instrument’

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)
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)
010020030040050060070080

41. Fair value

41.1 Fair value hierarchy: financial instruments at amortised cost

41.2 Use of the Fair Value Option

41.3 Hybrid financial instruments not designated at fair value through profit or loss

Rest of separable hybrid contracts [not designated at fair value through profit or loss] References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount
FINANCIAL ASSETS010
010 Financial assets held for trading 4th Directive art 42a(4)(b),(5a); IAS 39.9; Annex V.Part 2.129 IAS 39.9; Annex V.Part 2.129
020 Available-for-sale [Host contracts] 4th Directive art 42a(4)(b),(5a); IAS 39.11; Annex V.Part 2.130 IAS 39.11; Annex V.Part 2.130
030 Loans and receivables [Host contracts] 4th Directive art 42a(4)(b),(5a); IAS 39.11; Annex V.Part 2.130 IAS 39.11; Annex V.Part 2.130
040 Held-to-maturity investments [Host contracts] 4th Directive art 42a(4)(b),(5a); IAS 39.11; Annex V.Part 2.130 IAS 39.11; Annex V.Part 2.130
FINANCIAL LIABILITES
050 Financial liabilities held for trading 4th Directive art 42a(4)(b), (5a); IAS 39.9; Annex V.Part 2.129 IAS 39.9; Annex V.Part 2.129
060 Financial liabilities measured at amortized cost [Host contracts] 4th Directive art 42a(4)(b), (5a); IAS 39.9; Annex V.Part 2.130 IAS 39.11; Annex V.Part 2.130

42. Tangible and intangible assets: carrying amount by measurement method

References National GAAP compatible IFRS Carrying amount
010
010 Property plant and equipment IAS 16.6; IAS 16.29; IAS 1.54(a)
020Revaluation model IAS 16.31, 73(a),(d)
030Cost model IAS 16.30, 73(a),(d)
040 Investment property IAS 40.5, 30; IAS 1.54(b)
050Fair value model IAS 40,33-55, 76
060Cost model IAS 40.56, 79(c)
070 Other intangible assets IAS 38.8, 118, 122 ; Annex V.Part 2.132
080Revaluation model IAS 38.75-87, 124(a)(ii)
090Cost model IAS 38.74

43. Provisions

44 Defined benefit plans and employee benefits

44.1 Components of net defined benefit plan assets and liabilities

References National GAAP compatible IFRS Amount
010
010 Fair value of defined benefit plan assets IAS 19.140(a)(i), 142
020Of which: Financial instruments issued by the institution IAS 19.143
030Equity instruments IAS 19.142(b)
040Debt instruments IAS 19.142(c)
050Real estate IAS 19.142(d)
060Other 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)

44.2 Movements in defined benefit obligations

44.3 Memo items [related to staff expenses]

References National GAAP based on BAD References National GAAP compatible IFRS Current period
010
010 Pension and similar expenses Annex V.Part 2.139(a) Annex V.Part 2.139(a)
020 Share based payments Annex V.Part 2.139b) IFRS 2.44; Annex V.Part 2.139(b)

45 Breakdown of selected items of statement of profit or loss

45.1 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio

References National GAAP based on BAD References National GAAP compatible IFRS Current period Changes in fair value due to credit risk
010020
010 Financial assets designated at fair value through profit or loss 4th Directive art 42a(1),(5a); IAS 39.9 IFRS 7.20(a)(i); IAS 39.55(a)
020 Financial liabilities designated at fair value through profit or loss 4th Directive art 42a(1),(5a); IAS 39.9 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 BAD art 27.Vertical layout(6) IFRS 7.20(a)(i)

45.2 Gains or losses on derecognition of non-financial assets other than held for sale

References National GAAP based on BAD References National GAAP compatible IFRS 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

45.3 Other operating income and expenses

References National GAAP based on BAD References National GAAP compatible IFRS Income Expenses
010020
010 Changes in fair value in tangible assets measured using the fair value model Annex V.Part 2.141 IAS 40.76(d); Annex V.Part 2.141
020 Investment property Annex V.Part 2.141 IAS 40.75(f); Annex V.Part 2.141
030 Operating leases other than investment property Annex V.Part 2.142 IAS 17.50, 51, 56(b); Annex V.Part 2.142
040 Other Annex V.Part 2.143 Annex V.Part 2.143
050 OTHER OPERATING INCOME OR EXPENSES Annex V.Part 2.141-142 Annex V.Part 2.141-142

46. Statement of changes in equity