| FINREP TEMPLATES FOR GAAP |
|---|
| TEMPLATE NUMBER | TEMPLATE CODE | NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE |
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| | PART 1 [QUARTERLY FREQUENCY] |
| | Balance Sheet Statement [Statement of Financial Position] |
| 1.1 | F 01.01 | Balance Sheet Statement: assets |
| 1.2 | F 01.02 | Balance Sheet Statement: liabilities |
| 1.3 | F 01.03 | Balance Sheet Statement: equity |
| 2 | F 02.00 | Statement of profit or loss |
| 3 | F 03.00 | Statement of comprehensive income |
| | Breakdown of financial assets by instrument and by counterparty sector |
| 4,1 | F 04.01 | Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading |
| 4,2 | F 04.02 | Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss |
| 4,3 | F 04.03 | Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets |
| 4,4 | F 04.04 | Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments |
| 4,5 | F 04.05 | Subordinated financial assets |
| 4,6 | F 04.06 | Breakdown of financial assets by instrument and by counterparty sector: trading financial assets |
| 4,7 | F 04.07 | Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss |
| 4,8 | F 04.08 | Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity |
| 4,9 | F 04.09 | Breakdown of financial assets by instrument and by counterparty sector: non-trading debt instruments measured at a cost-based method |
| 4.10 | F 04.10 | Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets |
| 5 | F 05.00 | Breakdown of loans and advances by product |
| 6 | F 06.00 | Breakdown of loans and advances to non-financial corporations by NACE codes |
| 7 | F 07.00 | Financial assets subject to impairment that are past due or impaired |
| | Breakdown of financial liabilities |
| 8,1 | F 08.01 | Breakdown of financial liabilities by product and by counterparty sector |
| 8,2 | F 08.02 | Subordinated financial liabilities |
| | Loan commitments, financial guarantees and other commitments |
| 9,1 | F 09.01 | Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given |
| 9,2 | F 09.02 | Loan commitments, financial guarantees and other commitments received |
| 10 | F 10.00 | Derivatives - Trading |
| | Derivatives - Hedge accounting |
| 11,1 | F 11.01 | Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge |
| 11,2 | F 11.02 | Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk |
| 12 | F 12.00 | Movements in allowances for credit losses and impairment of equity instruments |
| | Collateral and guarantees received |
| 13,1 | F 13.01 | Breakdown of loans and advances by collateral and guarantees |
| 13,2 | F 13.02 | Collateral obtained by taking possession during the period [held at the reporting date] |
| 13,3 | F 13.03 | Collateral obtained by taking possession [tangible assets] accumulated |
| 14 | F 14.00 | Fair value hierarchy: financial instruments at fair value |
| 15 | F 15.00 | Derecognition and financial liabilities associated with transferred financial assets |
| | Breakdown of selected statement of profit or loss items |
| 16,1 | F 16.01 | Interest income and expenses by instrument and counterparty sector |
| 16,2 | F 16.02 | Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument |
| 16,3 | F 16.03 | Gains or losses on financial assets and liabilities held for trading by instrument |
| 16,4 | F 16.04 | Gains or losses on financial assets and liabilities held for trading by risk |
| 16,5 | F 16.05 | Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument |
| 16,6 | F 16.06 | Gains or losses from hedge accounting |
| 16,7 | F 16.07 | Impairment on financial and non-financial assets |
| | Reconciliation between accounting and CRR scope of consolidation: Balance Sheet |
| 17,1 | F 17.01 | Reconciliation between accounting and CRR scope of consolidation: Assets |
| 17,2 | F 17.02 | Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given |
| 17,3 | F 17.03 | Reconciliation between accounting and CRR scope of consolidation: Liabilities |
| 18 | F 18.00 | [Performing and non-performing exposures: to be inserted when final] |
| 19 | F 19.00 | [Forborne exposures: to be inserted when final] |
| | PART 2 [QUATERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING] |
| | Geographical breakdown |
| 20,1 | F 20.01 | Geographical breakdown of assets by location of the activities |
| 20,2 | F 20.02 | Geographical breakdown of liabilities by location of the activities |
| 20,3 | F 20.03 | Geographical breakdown of main statement of profit or loss items by location of the activities |
| 20,4 | F 20.04 | Geographical breakdown of assets by residence of the counterparty |
| 20,5 | F 20.05 | Geographical breakdown of off-balance sheet exposures by residence of the counterparty |
| 20,6 | F 20.06 | Geographical breakdown of liabilities by residence of the counterparty |
| 20,7 | F 20.07 | Geographical breakdown by residence of the counterparty of loans and advances to non-financial corporations by NACE codes |
| 21 | F 21.00 | Tangible and intangible assets: assets subject to operating lease |
| | Asset management, custody and other service functions |
| 22,1 | F 22.01 | Fee and commission income and expenses by activity |
| 22,2 | F 22.02 | Assets involved in the services provided |
| | PART 3 [SEMI-ANNUAL] |
| | Off-balance sheet activities: interests in unconsolidated structured entities |
| 30,1 | F 30.01 | Interests in unconsolidated structured entities |
| 30,2 | F 30.02 | Breakdown of interests in unconsolidated structured entities by nature of the activities |
| | Related parties |
| 31,1 | F 31.01 | Related parties: amounts payable to and amounts receivable from |
| 31,2 | F 31.02 | Related parties: expenses and income generated by transactions with |
| | PART 4 [ANNUAL] |
| | Group structure |
| 40,1 | F 40.1 | Group structure: ‘entity-by-entity’ |
| 40,2 | F 40.02 | Group structure: ‘instrument-by-instrument’ |
| | Fair value |
| 41,1 | F 41.01 | Fair value hierarchy: financial instruments at amortised cost |
| 41,2 | F 41.02 | Use of the Fair Value Option |
| 41,3 | F 41.03 | Hybrid financial instruments not designated at fair value through profit or loss |
| 42 | F 42.00 | Tangible and intangible assets: carrying amount by measurement method |
| 43 | F 43.00 | Provisions |
| | Defined benefit plans and employee benefits |
| 44,1 | F 44.01 | Components of net defined benefit plan assets and liabilities |
| 44,2 | F 44.02 | Movements in defined benefit plan obligations |
| 44,3 | F 44.03 | Memo items [related to staff expenses] |
| | Breakdown of selected items of statement of profit or loss |
| 45,1 | F 45.01 | Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio |
| 45,2 | F 45.02 | Gains or losses on derecognition of non-financial assets other than held for sale |
| 45,3 | F 45.03 | Other operating income and expenses |
| 46 | F 46.00 | Statement of changes in equity |
| COLOUR CODE IN TEMPLATES: |
| Parts for National GAAP reporters |
| Cell not to be submitted for reporting institutions subject to the relevant accounting framework |