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FINREP TEMPLATES FOR GAAP | ||
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TEMPLATE NUMBER | TEMPLATE CODE | NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE |
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 |