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).
| COLOUR CODE IN TEMPLATES: | ||||||
| ||||||
| [F1 | Parts for National GAAP reporters | |||||
| Cell not to be submitted for reporting institutions subject to the relevant accounting framework | ||||||
| FINREP TEMPLATES FOR GAAP | ||||||
|---|---|---|---|---|---|---|
| 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 | ||||
| 19 | F 19.00 | Forborne exposures | ||||
| PART 2 [QUATERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING] | ||||||
| [F2Geographical breakdown | ||||||
| 20.1 | F 20.01 | Geographical breakdown of assets by location of the activities] | ||||
| 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] | ||||
Textual Amendments
F2 Substituted by Commission Implementing Regulation (EU) 2015/1278 of 9 July 2015 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions as regards instructions, templates and definitions (Text with EEA relevance).
Textual Amendments
F2 Substituted by Commission Implementing Regulation (EU) 2015/1278 of 9 July 2015 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions as regards instructions, templates and definitions (Text with EEA relevance).