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- Original (As adopted by EU)
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)
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COLOUR CODE IN TEMPLATES: | ||||||
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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 | ||||
4.2.1 | F 04.02.1 | Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss | ||||
4.2.2 | F 04.02.2 | Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss | ||||
4.3.1 | F 04.03.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income | ||||
4.4.1 | F 04.04.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost | ||||
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 non-derivative financial assets 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 | ||||
5.1 | F 05.01 | Breakdown of non-trading Loans and advances by product | ||||
6.1 | F 06.01 | Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes | ||||
F 07.00 | Financial assets subject to impairment that are past due | |||||
7.1 | F 07.01 | Financial assets subject to impairment that are past due | ||||
7.2 | F 07.02 | Financial assets subject to impairment that are past due under national GAAP | ||||
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 under national GAAP: loan commitments, financial guarantees and other commitments given | ||||
9.1.1 | F 09.01.1 | 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 and economic hedges | ||||
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 | ||||
11.3 | F 11.03 | Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge | ||||
11.3.1 | F 11.03.1 | Non-derivative hedging instruments under national GAAP: breakdown by accounting portfolio | ||||
11.4 | F 11.04 | Hedged items in fair value hedges | ||||
Movements in allowances and provisions for credit losses | ||||||
12 | F 12.00 | Movements in allowances for credit losses and impairment of equity instruments under national GAAP | ||||
12.1 | F 12.01 | Movements in allowances and provisions for credit losses | ||||
12.2 | F 12.02 | Transfers between impairment stages (gross basis presentation) | ||||
Collateral and guarantees received | ||||||
13.1 | F 13.01 | Breakdown of collateral and guarantees by loans and advances other than held for trading | ||||
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 and trading financial assets and trading financial liabilities by instrument | ||||
16.4 | F 16.04 | Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk | ||||
16.4.1 | F 16.04.1 | Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument | ||||
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 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] | ||||||
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 | ||||
20.7.1 | F 20.07.1 | Geographical breakdown by residence of the counterparty of loans and advances other than held for trading 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 | ||||
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 and investments in subsidiaries, joint ventures and associates | ||||
45.3 | F 45.03 | Other operating income and expenses | ||||
46 | F 46.00 | Statement of changes in equity |
References National GAAP based on BAD | References National GAAP compatible IFRS | Breakdown in table | Carrying amount | ||
---|---|---|---|---|---|
Annex V.Part 1.27-28 | |||||
010 | |||||
010 | Cash, cash balances at central banks and other demand deposits | BAD art 4.Assets(1) | IAS 1.54 (i) | ||
020 | Cash on hand | Annex V.Part 2.1 | Annex V.Part 2.1 | ||
030 | Cash balances at central banks | BAD art 13(2); Annex V.Part 2.2 | Annex V.Part 2.2 | ||
040 | Other demand deposits | Annex V.Part 2.3 | Annex V.Part 2.3 | 5 | |
050 | Financial assets held for trading | Accounting Directive art 8(1)(a), (5); IAS 39.9 | IFRS 9.Appendix A | ||
060 | Derivatives | CRR Annex II | IFRS 9.Appendix A | 10 | |
070 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | 4 | |
080 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.31 | 4 | |
090 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.32 | 4 | |
091 | Trading financial assets | BAD Article 32-33; Annex V.Part 1.17 | |||
092 | Derivatives | CRR Annex II; Annex V.Part 1.17, 27 | 10 | ||
093 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | 4 | ||
094 | Debt securities | Annex V.Part 1.31 | 4 | ||
095 | Loans and advances | Annex V.Part 1.32 | 4 | ||
096 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 7.8(a)(ii); IFRS 9.4.1.4 | 4 | ||
097 | Equity instruments | IAS 32.11 | 4 | ||
098 | Debt securities | Annex V.Part 1.31 | 4 | ||
099 | Loans and advances | Annex V.Part 1.32 | 4 | ||
100 | Financial assets designated at fair value through profit or loss | Accounting Directive art 8(1)(a), (6) | IFRS 7.8(a)(i); IFRS 9.4.1.5 | 4 | |
110 | Equity instruments | IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5 | 4 | ||
120 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | 4 | |
130 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | 4 | |
141 | Financial assets at fair value through other comprehensive income | IFRS 7.8(h); IFRS 9.4.1.2A | 4 | ||
142 | Equity instruments | IAS 32.11 | 4 | ||
143 | Debt securities | Annex V.Part 1.31 | 4 | ||
144 | Loans and advances | Annex V.Part 1.32 | 4 | ||
171 | Non-trading non-derivative financial assets measured at fair value through profit or loss | BAD art 36(2) | 4 | ||
172 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | 4 | ||
173 | Debt securities | Annex V.Part 1.31 | 4 | ||
174 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 | 4 | ||
175 | Non-trading non-derivative financial assets measured at fair value to equity | Accounting Directive art 8(1)(a), (8) | 4 | ||
176 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | 4 | ||
177 | Debt securities | Annex V.Part 1.31 | 4 | ||
178 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 | 4 | ||
181 | Financial assets at amortised cost | IFRS 7.8(f); IFRS 9.4.1.2 | 4 | ||
182 | Debt securities | Annex V.Part 1.31 | 4 | ||
183 | Loans and advances | Annex V.Part 1.32 | 4 | ||
231 | Non-trading non-derivative financial assets measured at a cost-based method | BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19 | 4 | ||
390 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | 4 | ||
232 | Debt securities | Annex V.Part 1.31 | 4 | ||
233 | Loans and advances | Annex V.Part 1.32 | 4 | ||
234 | Other non-trading non-derivative financial assets | BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20 | 4 | ||
235 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | 4 | ||
236 | Debt securities | Annex V.Part 1.31 | 4 | ||
237 | Loans and advances | Annex V.Part 1.32 | 4 | ||
240 | Derivatives – Hedge accounting | Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22 | IFRS 9.6.2.1; Annex V.Part 1.22 | 11 | |
250 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | Accounting Directive art 8(5), (6); IAS 39.89A (a) | IAS 39.89A(a); IFRS 9.6.5.8 | ||
260 | Investments in subsidiaries, joint ventures and associates | BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4 | IAS 1.54(e); Annex V.Part 1.21, Part 2.4 | 40 | |
270 | Tangible assets | BAD art 4.Assets(10) | |||
280 | Property, Plant and Equipment | IAS 16.6; IAS 1.54(a) | 21, 42 | ||
290 | Investment property | IAS 40.5; IAS 1.54(b) | 21, 42 | ||
300 | Intangible assets | BAD art 4.Assets(9); CRR art 4(1)(115) | IAS 1.54(c); CRR art 4(1)(115) | ||
310 | Goodwill | BAD art 4.Assets(9); CRR art 4(1)(113) | IFRS 3.B67(d); CRR art 4(1)(113) | ||
320 | Other intangible assets | BAD art 4.Assets(9) | IAS 38.8,118 | 21, 42 | |
330 | Tax assets | IAS 1.54(n-o) | |||
340 | Current tax assets | IAS 1.54(n); IAS 12.5 | |||
350 | Deferred tax assets | Accounting Directive art 17(1)(f); CRR art 4(1)(106) | IAS 1.54(o); IAS 12.5; CRR art 4(1)(106) | ||
360 | Other assets | Annex V.Part 2.5, 6 | Annex V.Part 2.5 | ||
370 | Non-current assets and disposal groups classified as held for sale | IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7 | |||
375 | (-) Haircuts for trading assets at fair value | Annex V Part 1.29 | |||
380 | TOTAL ASSETS | BAD art 4 Assets | IAS 1.9(a), IG 6 |
References National GAAP based on BAD | References National GAAP compatible IFRS | Breakdown in table | Carrying amount | ||
---|---|---|---|---|---|
Annex V.Part 1.27-28 | |||||
010 | |||||
010 | Financial liabilities held for trading | IFRS 7.8 (e) (ii); IFRS 9.BA.6 | 8 | ||
020 | Derivatives | IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) | 10 | ||
030 | Short positions | IFRS 9.BA7(b) | 8 | ||
040 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | 8 | ||
050 | Debt securities issued | Annex V.Part 1.37 | 8 | ||
060 | Other financial liabilities | Annex V.Part 1.38-41 | 8 | ||
061 | Trading financial liabilities | Accounting Directive art 8(1)(a),(3),(6) | 8 | ||
062 | Derivatives | CRR Annex II; Annex V.Part 1.25 | 10 | ||
063 | Short positions | 8 | |||
064 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | 8 | ||
065 | Debt securities issued | Annex V.Part 1.37 | 8 | ||
066 | Other financial liabilities | Annex V.Part 1.38-41 | 8 | ||
070 | Financial liabilities designated at fair value through profit or loss | Accounting Directive art 8(1)(a), (6); IAS 39.9 | IFRS 7.8 (e)(i); IFRS 9.4.2.2 | 8 | |
080 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | 8 | |
090 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | 8 | |
100 | Other financial liabilities | Annex V.Part 1.38-41 | Annex V.Part 1.38-41 | 8 | |
110 | Financial liabilities measured at amortised cost | Accounting Directive art 8(3), (6); IAS 39.47 | IFRS 7.8(g); IFRS 9.4.2.1 | 8 | |
120 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | 8 | |
130 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.37 | 8 | |
140 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.38-41 | 8 | |
141 | Non-trading non-derivative financial liabilities measured at a cost-based method | Accounting Directive art 8(3) | 8 | ||
142 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | 8 | ||
143 | Debt securities issued | Annex V.Part 1.37 | 8 | ||
144 | Other financial liabilities | Annex V.Part 1.38-41 | 8 | ||
150 | Derivatives – Hedge accounting | Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.26 | IFRS 9.6.2.1; Annex V.Part 1.26 | 11 | |
160 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | Accounting Directive art 8(5), (6); Annex V.Part 2.8; IAS 39.89A(b) | IAS 39.89A(b), IFRS 9.6.5.8 | ||
170 | Provisions | BAD art 4.Liabilities(6) | IAS 37.10; IAS 1.54(l) | 43 | |
175 | Funds for general banking risks [if presented within liabilities] | BAD art 38.1; CRR art 4(112); Annex V.Part 2.15 | |||
180 | Pensions and other post employment defined benefit obligations | Annex V.Part 2.9 | IAS 19.63; IAS 1.78(d); Annex V.Part 2.9 | 43 | |
190 | Other long term employee benefits | Annex V.Part 2.10 | IAS 19.153; IAS 1.78(d); Annex V.Part 2.10 | 43 | |
200 | Restructuring | IAS 37.71, 84(a) | 43 | ||
210 | Pending legal issues and tax litigation | IAS 37.Appendix C. Examples 6 and 10 | 43 | ||
220 | Commitments and guarantees given | BAD Article 4 Liabilities (6)(c ), Off balance sheet items, Article 27(11), Article 28(8), Article 33 | IFRS 9.4.2.1(c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.11 | 9 12 43 | |
230 | Other provisions | BAD Article 4 Liabilities (6)(c ), Off balance sheet items | IAS 37.14 | 43 | |
240 | Tax liabilities | IAS 1.54(n-o) | |||
250 | Current tax liabilities | IAS 1.54(n); IAS 12.5 | |||
260 | Deferred tax liabilities | Accounting Directive art 17(1)(f); CRR art 4(1)(108) | IAS 1.54(o); IAS 12.5; CRR art 4(1)(108) | ||
270 | Share capital repayable on demand | IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12 | |||
280 | Other liabilities | Annex V.Part 2.13 | Annex V.Part 2.13 | ||
290 | Liabilities included in disposal groups classified as held for sale | IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 | |||
295 | Haircuts for trading liabilities at fair value | Annex V Part 1.29 | |||
300 | TOTAL LIABILITIES | IAS 1.9(b);IG 6 |
References National GAAP based on BAD | References National GAAP compatible IFRS | Breakdown in table | Carrying amount | ||
---|---|---|---|---|---|
010 | |||||
010 | Capital | BAD art 4.Liabilities(9), BAD art 22 | IAS 1.54(r), BAD art 22 | 46 | |
020 | Paid up capital | BAD art 4.Liabilities(9) | IAS 1.78(e) | ||
030 | Unpaid capital which has been called up | BAD art 4.Liabilities(9); Annex V.Part 2.17 | Annex V.Part 2.14 | ||
040 | Share premium | BAD art 4.Liabilities(10); CRR art 4(1)(124) | IAS 1.78(e); CRR art 4(1)(124) | 46 | |
050 | Equity instruments issued other than capital | Annex V.Part 2.18-19 | Annex V.Part 2.18-19 | 46 | |
060 | Equity component of compound financial instruments | Accounting Directive art 8(6); Annex V.Part 2.18 | IAS 32.28-29; Annex V.Part 2.18 | ||
070 | Other equity instruments issued | Annex V.Part 2.19 | Annex V.Part 2.19 | ||
080 | Other equity | Annex V.Part 2.20 | IFRS 2.10; Annex V.Part 2.20 | ||
090 | Accumulated other comprehensive income | CRR art 4(1)(100) | CRR art 4(1)(100) | 46 | |
095 | Items that will not be reclassified to profit or loss | IAS 1.82A(a) | |||
100 | Tangible assets | IAS 16.39-41 | |||
110 | Intangible assets | IAS 38.85-87 | |||
120 | Actuarial gains or (-) losses on defined benefit pension plans | IAS 1.7, IG6; IAS 19.120(c) | |||
122 | Non-current assets and disposal groups classified as held for sale | IFRS 5.38, IG Example 12 | |||
124 | Share of other recognised income and expense of investments in subsidaries, joint ventures and associates | IAS 1.IG6; IAS 28.10 | |||
320 | Fair value changes of equity instruments measured at fair value through other comprehensive income | IAS 1.7(d); IFRS 9 5.7.5, B5.7.1; Annex V.Part 2.21 | |||
330 | Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income | IAS 1.7(e);IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.22 | |||
340 | Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item] | IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.22 | |||
350 | Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] | IAS 1.7(e);IFRS 9.5.7.5;.6.5.8(a);Annex V.Part 2.57 | |||
360 | Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk | IAS 1.7(f); IFRS 9 5.7.7;Annex V.Part 2.23 | |||
128 | Items that may be reclassified to profit or loss | IAS 1.82A(a) (ii) | |||
130 | Hedge of net investments in foreign operations [effective portion] | Accounting Directive art 8(1)(a), (6)(8) | IFRS9.6.5.13(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.24 | ||
140 | Foreign currency translation | BAD art 39(6) | IAS 21.52(b); IAS 21.32, 38-49 | ||
150 | Hedging derivatives. Cash flow hedges reserve [effective portion] | Accounting Directive art 8(1)(a), (6)(8) | IAS 1.7 (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS 9.6.5.11(b); Annex V.Part 2.25 | ||
155 | Fair value changes of debt instruments measured at fair value through other comprehensive income | IAS 1.7(da); IFRS 9.4.1.2A; 5.7.10; Annex V.Part 2.26 | |||
165 | Hedging instruments [not designated elements] | IAS 1.7(g)(h); IFRS 9.6.5.15,.6.5.16; IFRS 7.24E (b)(c); Annex V.Part 2.60 | |||
170 | Non-current assets and disposal groups classified as held for sale | IFRS 5.38, IG Example 12 | |||
180 | Share of other recognised income and expense of investments in subsidaries, joint ventures and associates | IAS 1.IG6; IAS 28.10 | |||
190 | Retained earnings | BAD art 4.Liabilities(13); CRR art 4(1)(123) | CRR art 4(1)(123) | ||
200 | Revaluation reserves | BAD art 4.Liabilities(12) | IFRS 1.30, D5-D8; Annex V.Part 2.28 | ||
201 | Tangible assets | Accounting Directive art 7(1) | |||
202 | Equity instruments | Accounting Directive art 7(1) | |||
203 | Debt securities | Accounting Directive art 7(1) | |||
204 | Other | Accounting Directive art 7(1) | |||
205 | Fair value reserves | Accounting Directive art 8(1)(a) | |||
206 | Hedge of net investments in foreign operations | Accounting Directive art 8(1)(a), (8)(b) | |||
207 | Hedging derivatives.Cash flow hedges | Accounting Directive art 8(1)(a), (8)(a); CRR article 30(a) | |||
208 | Hedging derivatives. Other hedges | Accounting Directive art 8(1)(a), (8)(a) | |||
209 | Non-trading non-derivative financial assets measured at fair value to equity | Accounting Directive art 8(1)(a), (8)(2) | |||
210 | Other reserves | BAD art 4 Liabilities(11)-(13) | IAS 1.54; IAS 1.78(e) | ||
215 | Funds for general banking risks [if presented within equity] | BAD art 38.1; CRR art 4(112); Annex V.Part 2.15 | |||
220 | Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method | Accounting Directive art 9(7)(a); art 27; Annex V.Part 2.29 | IAS 28.11; Annex V.Part 2.29 | ||
230 | Other | Annex V.Part 2.29 | Annex V.Part 2.29 | ||
235 | First consolidation differences | Accounting Directive art 24(3)(c) | |||
240 | (-) Treasury shares | Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.30 | IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.30 | 46 | |
250 | Profit or loss attributable to owners of the parent | BAD art 4.Liabilities(14) | IAS 1.81B (b)(ii) | 2 | |
260 | (-) Interim dividends | CRR Article 26(2b) | IAS 32.35 | ||
270 | Minority interests [Non-controlling interests] | Accounting Directive art 24(4) | IAS 1.54(q) | ||
280 | Accumulated Other Comprehensive Income | CRR art 4(1)(100) | CRR art 4(1)(100) | 46 | |
290 | Other items | 46 | |||
300 | TOTAL EQUITY | IAS 1.9(c), IG 6 | 46 | ||
310 | TOTAL EQUITY AND TOTAL LIABILITIES | BAD art 4.Liabilities | IAS 1.IG6 |
References National GAAP based on BAD | References National GAAP compatible IFRS | Breakdown in table | Current period | ||
---|---|---|---|---|---|
010 | |||||
010 | Interest income | BAD art 27.Vertical layout(1); Annex V.Part 2.31 | IAS 1.97; Annex V.Part 2.31 | 16 | |
020 | Financial assets held for trading | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34 | |||
025 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1 | |||
030 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i), B5(e) | |||
041 | Financial assets at fair value through other comprehensive income | IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A | |||
051 | Financial assets at amortised cost | IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2 | |||
070 | Derivatives - Hedge accounting, interest rate risk | IFRS 9.Appendix A; .B6.6.16; Annex V.Part 2.35 | |||
080 | Other assets | Annex V.Part 2.36 | |||
085 | Interest income on liabilities | Annex V.Part 2.37 | IFRS 9.5.7.1, Annex V.Part 2.37 | ||
090 | (Interest expenses) | BAD art 27.Vertical layout(2); Annex V.Part 2.31 | IAS 1.97; Annex V.Part 2.31 | 16 | |
100 | (Financial liabilities held for trading) | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34 | |||
110 | (Financial liabilities designated at fair value through profit or loss) | IFRS 7.20(a)(i), B5(e) | |||
120 | (Financial liabilities measured at amortised cost) | IFRS 7.20(b); IFRS 9.5.7.2 | |||
130 | (Derivatives - Hedge accounting, interest rate risk) | IAS 39.9; Annex V.Part 2.35 | |||
140 | (Other liabilities) | Annex V.Part 2.38 | |||
145 | (Interest expense on assets) | Annex V.Part 2.39 | IFRS 9.5.7.1, Annex V.Part 2.39 | ||
150 | (Expenses on share capital repayable on demand) | IFRIC 2.11 | |||
160 | Dividend income | BAD art 27.Vertical layout(3); Annex V.Part 2.40 | Annex V.Part 2.40 | 31 | |
170 | Financial assets held for trading | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40 | |||
175 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40 | |||
191 | Financial assets at fair value through other comprehensive income | IFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41 | |||
192 | Investments in subsidiaries, joint ventures and associates accounted for using other than equity method | Annex V Part 2 .42 | Annex V Part 2 .42 | ||
200 | Fee and commission income | BAD art 27.Vertical layout(4) | IFRS 7.20(c) | 22 | |
210 | (Fee and commission expenses) | BAD art 27.Vertical layout(5) | IFRS 7.20(c) | 22 | |
220 | 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) | Annex V.Part 2.45 | 16 | |
231 | Financial assets at fair value through other comprehensive income | IFRS 9.4.12A; IFRS 9.5.7.10-11 | |||
241 | Financial assets at amortised cost | IFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2 | |||
260 | Financial liabilities measured at amortised cost | IFRS 7.20(a)(v); IFRS 9.5.7.2 | |||
270 | Other | ||||
280 | Gains or (-) losses on financial assets and liabilities held for trading, net | BAD art 27.Vertical layout(6) | IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46 | 16 | |
285 | Gains or (-) losses on trading financial assets and liabilities, net | BAD art 27.Vertical layout(6) | 16 | ||
287 | Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net | IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46 | |||
290 | Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net | IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44 | 16, 45 | ||
295 | Gains or (-) losses on non-trading financial assets and liabilities, net | BAD art 27.Vertical layout(6) | 16 | ||
300 | Gains or (-) losses from hedge accounting, net | Accounting Directive art 8(1)(a), (6), (8) | Annex V.Part 2.47 | 16 | |
310 | Exchange differences [gain or (-) loss], net | BAD art 39 | IAS 21.28, 52 (a) | ||
320 | Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net | BAD art 27.Vertical layout(13)-(14); Annex V Part 2.56 | |||
330 | Gains or (-) losses on derecognition of non-financial assets, net | Annex V. Part 2.48 | IAS 1.34; Annex V. Part 2.48 | 45 | |
340 | Other operating income | BAD art 27.Vertical layout(7); Annex V.Part 2.314-316 | Annex V.Part 2.314-316 | 45 | |
350 | (Other operating expenses) | BAD art 27.Vertical layout(10); Annex V.Part 2.314-316 | Annex V.Part 2.314-316 | 45 | |
355 | TOTAL OPERATING INCOME, NET | ||||
360 | (Administrative expenses) | BAD art 27.Vertical layout(8) | |||
370 | (Staff expenses) | BAD art 27.Vertical layout(8)(a) | IAS 19.7; IAS 1.102, IG 6 | 44 | |
380 | (Other administrative expenses) | BAD art 27.Vertical layout(8)(b); | |||
390 | (Depreciation) | IAS 1.102, 104 | |||
400 | (Property, Plant and Equipment) | BAD art 27.Vertical layout(9) | IAS 1.104; IAS 16.73(e)(vii) | ||
410 | (Investment Properties) | BAD art 27.Vertical layout(9) | IAS 1.104; IAS 40.79(d)(iv) | ||
415 | (Goodwill) | BAD art 27.Vertical layout(9) | |||
420 | (Other intangible assets) | BAD art 27.Vertical layout(9) | IAS 1.104; IAS 38.118(e)(vi) | ||
425 | Modification gains or (-) losses, net | IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49 | |||
426 | Financial assets at fair value through other comprehensive income | IFRS 7.35J | |||
427 | Financial assets at amortised cost | IFRS 7.35J | |||
430 | (Provisions or (-) reversal of provisions) | IAS 37.59, 84; IAS 1.98(b)(f)(g) | 9 12 43 | ||
440 | (Commitments and guarantees given) | BAD art 27.Vertical layout(11)-(12) | IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50 | ||
450 | (Other provisions) | ||||
455 | (Increases or (-) decreases of the fund for general banking risks, net) | BAD art 38.2 | |||
460 | (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) | BAD art 35-37, Annex V.Part 2.52, 53 | IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 53 | 12 | |
481 | (Financial assets at fair value through other comprehensive income) | IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8 | 12 | ||
491 | (Financial assets at amortised cost) | IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8 | 12 | ||
510 | (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) | BAD art 27.Vertical layout(13)-(14) | IAS 28.40-43 | 16 | |
520 | (Impairment or (-) reversal of impairment on non-financial assets) | IAS 36.126(a)(b) | 16 | ||
530 | (Property, plant and equipment) | BAD art 27.Vertical layout(9) | IAS 16.73(e)(v-vi) | ||
540 | (Investment properties) | BAD art 27.Vertical layout(9) | IAS 40.79(d)(v) | ||
550 | (Goodwill) | BAD art 27.Vertical layout(9) | IFRS 3.Appendix B67(d)(v); IAS 36.124 | ||
560 | (Other intangible assets) | BAD art 27.Vertical layout(9) | IAS 38.118 (e)(iv)(v) | ||
570 | (Other) | IAS 36.126 (a)(b) | |||
580 | Negative goodwill recognised in profit or loss | Accounting Directive art 24(3)(f) | IFRS 3.Appendix B64(n)(i) | ||
590 | Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method | BAD art 27.Vertical layout(13)-(14) | Annex V.Part 2.54 | ||
600 | Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations | IFRS 5.37; Annex V.Part 2.55 | |||
610 | PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS | IAS 1.102, IG 6; IFRS 5.33 A | |||
620 | (Tax expense or (-) income related to profit or loss from continuing operations) | BAD art 27.Vertical layout(15) | IAS 1.82(d); IAS 12.77 | ||
630 | PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS | BAD art 27.Vertical layout(16) | IAS 1, IG 6 | ||
632 | Extraordinary profit or (-) loss after tax | BAD art 27.Vertical layout(21) | |||
633 | Extraordinary profit or loss before tax | BAD art 27.Vertical layout(19) | |||
634 | (Tax expense or (-) income related to extraordinary profit or loss) | BAD art 27.Vertical layout(20) | |||
640 | Profit or (-) loss after tax from discontinued operations | IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56 | |||
650 | Profit or (-) loss before tax from discontinued operations | IFRS 5.33(b)(i) | |||
660 | (Tax expense or (-) income related to discontinued operations) | IFRS 5.33 (b)(ii),(iv) | |||
670 | PROFIT OR (-) LOSS FOR THE YEAR | BAD art 27.Vertical layout(23) | IAS 1.81A(a) | ||
680 | Attributable to minority interest [non-controlling interests] | IAS 1.81B (b)(i) | |||
690 | Attributable to owners of the parent | IAS 1.81B (b)(ii) |
References National GAAP compatible IFRS | Current period | ||
---|---|---|---|
010 | |||
010 | Profit or (-) loss for the year | IAS 1.7, IG6 | |
020 | Other comprehensive income | IAS 1.7, IG6 | |
030 | Items that will not be reclassified to profit or loss | IAS 1.82A(a)(i) | |
040 | Tangible assets | IAS 1.7, IG6; IAS 16.39-40 | |
050 | Intangible assets | IAS 1.7; IAS 38.85-86 | |
060 | Actuarial gains or (-) losses on defined benefit pension plans | IAS 1.7, IG6; IAS 19.120(c) | |
070 | Non-current assets and disposal groups held for sale | IFRS 5.38 | |
080 | Share of other recognised income and expense of entities accounted for using the equity method | IAS 1.IG6; IAS 28.10 | |
081 | Fair value changes of equity instruments measured at fair value through other comprehensive income | IAS 1.7(d) | |
083 | Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net | IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.57 | |
084 | Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item] | IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.57 | |
085 | Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] | IFRS 9.5.7.5;.6.5.8(a); Annex V.Part 2.57 | |
086 | Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk | IAS 1.7(f) | |
090 | Income tax relating to items that will not be reclassified | IAS 1.91(b); Annex V.Part 2.66 | |
100 | Items that may be reclassified to profit or loss | IAS 1.82A(a)(ii) | |
110 | Hedge of net investments in foreign operations [effective portion] | IFRS 9.6.5.13(a); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.58 | |
120 | Valuation gains or (-) losses taken to equity | IAS 1.IG6;IFRS 9.6.5.13(a); IFRS 7.24C(b)(i);.24E(a); Annex V.Part 2.58 | |
130 | Transferred to profit or loss | IAS 1.7, 92-95; IAS 21.48-49; IFRS 9.6.5.14; Annex V.Part 2.59 | |
140 | Other reclassifications | Annex V.Part 2.65 | |
150 | Foreign currency translation | IAS 1.7, IG6; IAS 21.52(b) | |
160 | Translation gains or (-) losses taken to equity | IAS 21.32, 38-47 | |
170 | Transferred to profit or loss | IAS 1.7, 92-95; IAS 21.48-49 | |
180 | Other reclassifications | Annex V.Part 2.65 | |
190 | Cash flow hedges [effective portion] | IAS 1.7, IG6; IAS 39.95(a)-96 IFRS 9.6.5.11(b); IFRS 7.24C(b)(i);.24E(a); | |
200 | Valuation gains or (-) losses taken to equity | IAS 1.7(e),IG6; IFRS 9.6.5.11(a)(b)(d); IFRS 7.24C(b)(i), .24E(a) | |
210 | Transferred to profit or loss | IAS 1.7, 92-95, IG6; IFRS 9.6.5.11(d)(ii)(iii);IFRS 7.24C(b)(iv),.24E(a) Annex V.Part 2.59 | |
220 | Transferred to initial carrying amount of hedged items | IAS 1.IG6;IFRS 9.6.5.11(d)(i) | |
230 | Other reclassifications | Annex V.Part 2.65 | |
231 | Hedging instruments [not designated elements] | IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E (b)(c); Annex V.Part 2.60 | |
232 | Valuation gains or (-) losses taken to equity | IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E (b)(c) | |
233 | Transferred to profit or loss | IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.61 | |
234 | Other reclassifications | Annex V.Part 2.65 | |
241 | Debt instruments at fair value through other comprehensive income | IAS 1.7(da), IG 6; IAS 1.IG6; IFRS 9.5.6.4; Annex V.Part 2.62-63 | |
251 | Valuation gains or (-) losses taken to equity | IFRS 7.20(a)(ii); IAS 1.IG6; IFRS 9.5.6.4 | |
261 | Transferred to profit or loss | IAS 1.7, IAS 1.92-95, IAS 1.IG6; IFRS 9.5.6.7; Annex V.Part 2.64 | |
270 | Other reclassifications | IFRS 5.IG Example 12;IFRS 9.5.6.5; Annex V.Part 2.64-65 | |
280 | Non-current assets and disposal groups held for sale | IFRS 5.38 | |
290 | Valuation gains or (-) losses taken to equity | IFRS 5.38 | |
300 | Transferred to profit or loss | IAS 1.7, 92-95; IFRS 5.38 | |
310 | Other reclassifications | IFRS 5.IG Example 12 | |
320 | Share of other recognised income and expense of Investments in subsidaries, joint ventures and associates | IAS 1.IG6; IAS 28.10 | |
330 | Income tax relating to items that may be reclassified to profit or (-) loss | IAS 1.91(b), IG6; Annex V.Part 2.66 | |
340 | Total comprehensive income for the year | IAS 1.7, 81A(a), IG6 | |
350 | Attributable to minority interest [Non-controlling interest] | IAS 1.83(b)(i), IG6 | |
360 | Attributable to owners of the parent | IAS 1.83(b)(ii), IG6 |
References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | ||
---|---|---|---|---|
Annex V.Part 1.27 | ||||
010 | ||||
005 | Derivatives | |||
010 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11, Annex V.Part 1.44(b) | |
030 | of which: credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |
040 | of which: other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |
050 | of which: non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |
060 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31, 44(b) | |
070 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | |
080 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | |
090 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |
100 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |
110 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |
120 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32, 44(a) | |
130 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | |
140 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | |
150 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |
160 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |
170 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |
180 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |
190 | FINANCIAL ASSETS HELD FOR TRADING | Annex V.Part 1.15(a) | IFRS 9.Appendix A |
References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | Accumulated negative changes in fair value due to credit risk on non-performing exposures | ||
---|---|---|---|---|---|
Annex V.Part 1.27 | Annex V.Part 2.69 | ||||
010 | 020 | ||||
010 | Equity instruments | IAS 32.11, Annex V.Part 1.44(b) | |||
020 | of which: credit institutions | Annex V.Part 1.42(c) | |||
030 | of which: other financial corporations | Annex V.Part 1.42(d) | |||
040 | of which: non-financial corporations | Annex V.Part 1.42(e) | |||
050 | Debt securities | Annex V.Part 1.31, 44(b) | |||
060 | Central banks | Annex V.Part 1.42(a) | |||
070 | General governments | Annex V.Part 1.42(b) | |||
080 | Credit institutions | Annex V.Part 1.42(c) | |||
090 | Other financial corporations | Annex V.Part 1.42(d) | |||
100 | Non-financial corporations | Annex V.Part 1.42(e) | |||
110 | Loans and advances | Annex V.Part 1.32, 44(a) | |||
120 | Central banks | Annex V.Part 1.42(a) | |||
130 | General governments | Annex V.Part 1.42(b) | |||
140 | Credit institutions | Annex V.Part 1.42(c) | |||
150 | Other financial corporations | Annex V.Part 1.42(d) | |||
160 | Non-financial corporations | Annex V.Part 1.42(e) | |||
170 | Households | Annex V.Part 1.42(f) | |||
180 | NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS | IFRS 7.8(a)(ii); IFRS 9.4.1.4 |
References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | Accumulated negative changes in fair value due to credit risk on non-performing exposures | ||
---|---|---|---|---|---|
Annex V.Part 1.27 | Annex V.Part 2.69 | ||||
010 | 020 | ||||
010 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | ||
020 | of which: at cost | | |||
030 | of which: credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.38(c) | ||
040 | of which: other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.38(d) | ||
050 | of which: non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.38(e) | ||
060 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | ||
070 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||
080 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||
090 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||
100 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||
110 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||
120 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | ||
130 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||
140 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||
150 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||
160 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||
170 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||
180 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||
190 | FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS | Accounting Directive art 8(1)(a), (6) | IFRS 7.8(a)(i); IFRS 9.4.1.5 |
References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | Gross carrying amount Annex V.Part 1.34(b) | Accumulated impairment Annex V.Part 2.70(b), 71 | Accumulated partial write-offs | Accumulated total write-offs | |||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | Assets without significant increase in credit risk since initial recognition (Stage 1) | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | |||||||||
Assets without significant increase in credit risk since initial recognition (Stage 1) | of which: instruments with low credit risk | ||||||||||||
Annex V.Part 1.27 | IFRS 9.5.5.5; IFRS 7.35M(a) | IFRS 9.B5.5.22-24; Annex V.Part 2.75 | IFRS 9.5.5.3, IFRS 7.35M(b)(i) | IFRS 9.5.5.1, 7.35M(b)(ii) | IFRS 9.5.5.5; IFRS7.35H(a), IFRS 7.16A | IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i), IFRS 7.16A | IFRS 9.5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii), IFRS 7.16A | IFRS 9.5.4.4 and B5.4.9 ; Annex V.Part 2.72-74 | IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74 | ||||
010 | 015 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | ||||
010 | Equity instruments | IAS 32.11; Annex V.Part 1.44(b) | |||||||||||
020 | of which: credit institutions | Annex V.Part 1.42(c) | |||||||||||
030 | of which: other financial corporations | Annex V.Part 1.42(d) | |||||||||||
040 | of which: non-financial corporations | Annex V.Part 1.42(e) | |||||||||||
050 | Debt securities | Annex V.Part 1.31, 44(b) | |||||||||||
060 | Central banks | Annex V.Part 1.42(a) | |||||||||||
070 | General governments | Annex V.Part 1.42(b) | |||||||||||
080 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||
090 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||
100 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||
110 | Loans and advances | Annex V.Part 1.32, 44(a) | |||||||||||
120 | Central banks | Annex V.Part 1.42(a) | |||||||||||
130 | General governments | Annex V.Part 1.42(b) | |||||||||||
140 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||
150 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||
160 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||
170 | Households | Annex V.Part 1.42(f) | |||||||||||
180 | FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME | IFRS 7.8(h); IFRS 9.4.1.2A | |||||||||||
190 | of which: purchased credit-impaired financial assets | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.77 |
References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | Gross carrying amount Annex V.Part 1.34(b) | Accumulated impairment Annex V.Part 2.70(a), 71 | Accumulated partial write-offs | Accumulated total write-offs | |||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | Assets without significant increase in credit risk since initial recognition (Stage 1) | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | |||||||||
Assets without significant increase in credit risk since initial recognition (Stage 1) | of which: instruments with low credit risk | ||||||||||||
Annex V.Part 1.27 | IFRS 9.5.5.5; IFRS 7.35M(a) | IFRS 9.B5.5.22-24; Annex V.Part 2.75 | IFRS 9.5.5.3, IFRS 7.35M(b)(i) | IFRS 9.5.5.1, 7.35M(b)(ii) | IFRS 9.5.5.5; IFRS7.35H(a) | IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i) | IFRS 5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii) | IFRS 9.5.4.4 and B5.4.9 ; Annex V.Part 2.72-74 | IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74 | ||||
010 | 015 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | ||||
010 | Debt securities | Annex V.Part 1.31, 44(b) | |||||||||||
020 | Central banks | Annex V.Part 1.42(a) | |||||||||||
030 | General governments | Annex V.Part 1.42(b) | |||||||||||
040 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||
050 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||
060 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||
070 | Loans and advances | Annex V.Part 1.32, 44(a) | |||||||||||
080 | Central banks | Annex V.Part 1.42(a) | |||||||||||
090 | General governments | Annex V.Part 1.42(b) | |||||||||||
100 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||
110 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||
120 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||
130 | Households | Annex V.Part 1.42(f) | |||||||||||
140 | FINANCIAL ASSETS AT AMORTISED COST | IFRS 7.8(f); IFRS 9.4.1.2 | |||||||||||
150 | of which: purchased credit-impaired financial assets | IFRS 9.5.13 and IFRS 7.35M(f); Annex V.Part 2.77 |
References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | ||
---|---|---|---|---|
Annex V.Part 1.27-28 | ||||
010 | ||||
010 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | |
020 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | |
030 | SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS | Accounting Directive art 8(1)(a); Annex V.Part 2.78, 100 | Annex V.Part 2.78, 100 |
References National GAAP based on BAD | Carrying amount | ||
---|---|---|---|
Annex V.Part 1.27-28 | |||
010 | |||
005 | Derivatives | CRR Annex II; Annex V.Part 1.17, Part 2.68 | |
010 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b) | |
020 | of which: unquoted | ||
030 | of which: credit institutions | Annex V.Part 1.42(c) | |
040 | of which: other financial corporations | Annex V.Part 1.42(d) | |
050 | of which: non-financial corporations | Annex V.Part 1.42(e) | |
060 | Debt securities | Annex V.Part 1.31, 44(b) | |
070 | Central banks | Annex V.Part 1.42(a) | |
080 | General governments | Annex V.Part 1.42(b) | |
090 | Credit institutions | Annex V.Part 1.42(c) | |
100 | Other financial corporations | Annex V.Part 1.42(d) | |
110 | Non-financial corporations | Annex V.Part 1.42(e) | |
120 | Loans and advances | Annex V.Part 1.32, 44(a) | |
130 | Central banks | Annex V.Part 1.42(a) | |
140 | General governments | Annex V.Part 1.42(b) | |
150 | Credit institutions | Annex V.Part 1.42(c) | |
160 | Other financial corporations | Annex V.Part 1.42(d) | |
170 | Non-financial corporations | Annex V.Part 1.42(e) | |
180 | Households | Annex V.Part 1.42(f) | |
190 | TRADING FINANCIAL ASSETS | BAD Article 32-33; Annex V.Part 1.17 |
References National GAAP based on BAD | Carrying amount | Accumulated negative changes in fair value due to credit risk on non-performing exposures | ||
---|---|---|---|---|
Annex V.Part 1.27-28 | Annex V.Part 2.69 | |||
010 | 021 | |||
010 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b) | ||
020 | of which: unquoted | |||
030 | of which: credit institutions | Annex V.Part 1.42(c) | ||
040 | of which: other financial corporations | Annex V.Part 1.42(d) | ||
050 | of which: non-financial corporations | Annex V.Part 1.42(e) | ||
060 | Debt securities | Annex V.Part 1.31, 44(b) | ||
070 | Central banks | Annex V.Part 1.42(a) | ||
080 | General governments | Annex V.Part 1.42(b) | ||
090 | Credit institutions | Annex V.Part 1.42(c) | ||
100 | Other financial corporations | Annex V.Part 1.42(d) | ||
110 | Non-financial corporations | Annex V.Part 1.42(e) | ||
120 | Loans and advances | Annex V.Part 1.32, 44(a) | ||
130 | Central banks | Annex V.Part 1.42(a) | ||
140 | General governments | Annex V.Part 1.42(b) | ||
150 | Credit institutions | Annex V.Part 1.42(c) | ||
160 | Other financial corporations | Annex V.Part 1.42(d) | ||
170 | Non-financial corporations | Annex V.Part 1.42(e) | ||
180 | Households | Annex V.Part 1.42(f) | ||
190 | NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS | BAD art 36(2) |
References National GAAP based on BAD | Financial assets not subject to impairment Annex V.Part 1.34(d), Part 2.79 | Financial assets subject to impairment Annex V.Part 2.79 | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|
Carrying amount | Accumulated negative changes in fair value due to credit risk on non-performing exposures | Carrying amount | Gross carrying amount Annex V Part 1.34(d) | Specific allowances for credit risk | General allowances for credit risk affecting carrying amount | General allowances for banking risk affecting carrying amount | Accumulated partial write-offs | Accumulated total write-offs | ||||
Unimpaired assets | Impaired assets | |||||||||||
Annex V.Part 1.27-28 | Annex V.Part 2.69 | Annex V.Part 1.27-28 | CRR art 4(95) | CRR art 4(95), Annex V Part 2.70(c),71 | CRR art 4(95); Annex V.Part 2.70(c),71 | CRR art 4(95); Annex V.Part 2.70(c), 71, 82 | CRR art 4(95); Annex V.Part 2.72-74 | CRR art 4(95); Annex V.Part 2.72-74 | ||||
010 | 030 | 035 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | |||
010 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b) | ||||||||||
020 | of which: unquoted | |||||||||||
030 | of which: credit institutions | Annex V.Part 1.42(c) | ||||||||||
040 | of which: other financial corporations | Annex V.Part 1.42(d) | ||||||||||
050 | of which: non-financial corporations | Annex V.Part 1.42(e) | ||||||||||
060 | Debt securities | Annex V.Part 1.31, 44(b) | ||||||||||
070 | Central banks | Annex V.Part 1.42(a) | ||||||||||
080 | General governments | Annex V.Part 1.42(b) | ||||||||||
090 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||
100 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||
110 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||
120 | Loans and advances | Annex V.Part 1.32, 44(a) | ||||||||||
130 | Central banks | Annex V.Part 1.42(a) | ||||||||||
140 | General governments | Annex V.Part 1.42(b) | ||||||||||
150 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||
160 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||
170 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||
180 | Households | Annex V.Part 1.42(f) | ||||||||||
190 | NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE TO EQUITY | Accounting Directive art 8(1)(a), (8)(2) |
References National GAAP based on BAD | Gross carrying amount Annex V.Part 1.34(c),34(e) | Specific allowances for credit risk | General allowances for credit risk affecting carrying amount | General allowances for banking risk affecting carrying amount | Accumulated negative value adjustments on LOCOM assets - market risk induced | Accumulated negative value adjustments on LOCOM assets - credit risk induced | Accumulated partial write-offs | Accumulated total write-offs | |||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Carrying amount | of which: assets under LOCOM | ||||||||||||||
Unimpaired assets | of which: assets under LOCOM | Impaired assets | of which: assets under LOCOM | ||||||||||||
Annex V.Part 2.80 | Annex V.Part 1.19 | CRR art 4(95), Annex V.Part 2.80 | Annex V.Part 1.19 | CRR art 4(95); Annex V.Part 2.70(c), 71 | CRR art 4(95); Annex V.Part 2.70(c),71 | CRR art 4(95); Annex V.Part 2.70(c), 71, 82 | Annex V.Part 1.27-28 | Annex V.Part 1.19 | Annex V.Part 2.80 | Annex V.Part 2.80 | CRR art 4(95); Annex V.Part 2.72-74 | CRR art 4(95); Annex V.Part 2.72-74 | |||
010 | 015 | 020 | 025 | 030 | 041 | 045 | 050 | 060 | 070 | 080 | 090 | 100 | |||
005 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b) | |||||||||||||
006 | of which: unquoted | ||||||||||||||
007 | of which: credit institutions | Annex V.Part 1.42(c) | |||||||||||||
008 | of which: other financial corporations | Annex V.Part 1.42(d) | |||||||||||||
009 | of which: non-financial corporations | Annex V.Part 1.42(e) | |||||||||||||
010 | Debt securities | Annex V.Part 1.31, 44(b) | |||||||||||||
020 | Central banks | Annex V.Part 1.42(a) | |||||||||||||
030 | General governments | Annex V.Part 1.42(b) | |||||||||||||
040 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||||
050 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||||
060 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||||
070 | Loans and advances | Annex V.Part 1.32, 44(a) | |||||||||||||
080 | Central banks | Annex V.Part 1.42(a) | |||||||||||||
090 | General governments | Annex V.Part 1.42(b) | |||||||||||||
100 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||||
110 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||||
120 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||||
130 | Households | Annex V.Part 1.42(f) | |||||||||||||
140 | NON-TRADING FINANCIAL ASSETS MEASURED AT A COST-BASED METHOD | BAD art 37.1; art 42a(4)(b); Annex V.Part 1.19 |
References National GAAP based on BAD | Gross carrying amount Annex V.Part 1.34(e),34(f) | Specific allowances for credit risk | General allowances for credit risk affecting carrying amount | General allowances for banking risk affecting carrying amount | Accumulated negative value adjustments on LOCOM assets - market risk induced | Accumulated negative value adjustments on LOCOM assets - credit risk induced | Accumulated partial write-offs | Accumulated total write-offs | |||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Carrying amount | of which: assets under LOCOM | ||||||||||||||
Unimpaired assets | of which: assets under LOCOM | Impaired assets | of which: assets under LOCOM | ||||||||||||
Annex V.Part 2.81 | Annex V.Part 1.20 | Annex V.Part 2.81 | CRR art 4(95); Annex V.Part 1.20 | CRR art 4(95); Annex V.Part 2.70(c), 71 | CRR art 4(95); Annex V.Part 2.70(c),71 | CRR art 4(95); Annex V.Part 2.70(c), 71, 82 | Annex V.Part 1.27-28 | Annex V.Part 1.20 | Annex V.Part 2.81 | Annex V.Part 2.81 | CRR art 4(95); Annex V.Part 2.72-74 | CRR art 4(95); Annex V.Part 2.72-74 | |||
015 | 016 | 020 | 025 | 030 | 040 | 050 | 010 | 070 | 080 | 090 | 100 | 110 | |||
010 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5; Annex V.Part 1.44(b) | |||||||||||||
020 | of which: unquoted | ||||||||||||||
030 | of which: credit institutions | Annex V.Part 1.42(c) | |||||||||||||
040 | of which: other financial corporations | Annex V.Part 1.42(d) | |||||||||||||
050 | of which: non-financial corporations | Annex V.Part 1.42(e) | |||||||||||||
060 | Debt securities | Annex V.Part 1.31, 44(b) | |||||||||||||
070 | Central banks | Annex V.Part 1.42(a) | |||||||||||||
080 | General governments | Annex V.Part 1.42(b) | |||||||||||||
090 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||||
100 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||||
110 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||||
120 | Loans and advances | Annex V.Part 1.32, 44(a) | |||||||||||||
130 | Central banks | Annex V.Part 1.42(a) | |||||||||||||
140 | General governments | Annex V.Part 1.42(b) | |||||||||||||
150 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||||
160 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||||
170 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||||
180 | Households | Annex V.Part 1.42(f) | |||||||||||||
190 | OTHER NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS | Accounting Directive art 8(1)(a), (8)(2); Annex V.Part 1.20 |
References | Gross carrying amount | Carrying amount Annex V.Part 1.27-28 | ||||||||
---|---|---|---|---|---|---|---|---|---|---|
Central banks | General governments | Credit institutions | Other financial corporations | Non-financial corporations | Households | |||||
Annex V.Part 1.34 | Annex V.Part 1.42(a) | Annex V.Part 1.42(b) | Annex V.Part 1.42(c) | Annex V.Part 1.42(d) | Annex V.Part 1.42(e) | Annex V.Part 1.42(f) | ||||
005 | 010 | 020 | 030 | 040 | 050 | 060 | ||||
By product | 010 | On demand [call] and short notice [current account] | Annex V.Part 2.85(a) | |||||||
020 | Credit card debt | Annex V.Part 2.85(b) | ||||||||
030 | Trade receivables | Annex V.Part 2.85(c) | ||||||||
040 | Finance leases | Annex V.Part 2.85(d) | ||||||||
050 | Reverse repurchase loans | Annex V.Part 2.85(e) | ||||||||
060 | Other term loans | Annex V.Part 2.85(f) | ||||||||
070 | Advances that are not loans | Annex V.Part 2.85(g) | ||||||||
080 | LOANS AND ADVANCES | Annex V.Part 1.32, 44(a) | ||||||||
By collateral | 090 | of which: Loans collateralized by immovable property | Annex V.Part 2.86(a), 87 | |||||||
100 | of which: other collateralized loans | Annex V.Part 2.86(b), 87 | ||||||||
By purpose | 110 | of which: credit for consumption | Annex V.Part 2.88(a) | |||||||
120 | of which: lending for house purchase | Annex V.Part 2.88(b) | ||||||||
By subordination | 130 | of which: project finance loans | Annex V.Part 2.89; CRR Art 147(8) |
References National GAAP compatible IFRS | Carrying amount Annex V.Part 1.27 | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|
Assets without significant increase in credit risk since initial recognition (Stage 1) | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | |||||||||
≤ 30 days | > 30 days ≤ 90 days | > 90 days | ≤ 30 days | > 30 days ≤ 90 days | > 90 days | ≤ 30 days | > 30 days ≤ 90 days | > 90 days | |||
IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96 | |||||||||||
010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | |||
060 | Debt securities | Annex V.Part 1.31, 44(b) | |||||||||
070 | Central banks | Annex V.Part 1.42(a) | |||||||||
080 | General governments | Annex V.Part 1.42(b) | |||||||||
090 | Credit institutions | Annex V.Part 1.42(c) | |||||||||
100 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||
110 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||
120 | Loans and advances | Annex V.Part 1.32, 44(a) | |||||||||
130 | Central banks | Annex V.Part 1.42(a) | |||||||||
140 | General governments | Annex V.Part 1.42(b) | |||||||||
150 | Credit institutions | Annex V.Part 1.42(c) | |||||||||
160 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||
170 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||
180 | Households | Annex V.Part 1.42(f) | |||||||||
190 | TOTAL DEBT INSTRUMENTS | Annex V Part 2.94-95 | |||||||||
Loans and advances by product, by collateral and by subordination | |||||||||||
200 | On demand [call] and short notice [current account] | Annex V.Part 2.85(a) | |||||||||
210 | Credit card debt | Annex V.Part 2.85(b) | |||||||||
220 | Trade receivables | Annex V.Part 2.85(c) | |||||||||
230 | Finance leases | Annex V.Part 2.85(d) | |||||||||
240 | Reverse repurchase loans | Annex V.Part 2.85(e) | |||||||||
250 | Other term loans | Annex V.Part 2.85(f) | |||||||||
260 | Advances that are not loans | Annex V.Part 2.85(g) | |||||||||
270 | of which: Loans collateralized by inmovable property | Annex V.Part 2.86(a), 87 | |||||||||
280 | of which: other collateralized loans | Annex V.Part 2.86(b), 87 | |||||||||
290 | of which: credit for consumption | Annex V.Part 2.88(a) | |||||||||
300 | of which: lending for house purchase | Annex V.Part 2.88(b) | |||||||||
310 | of which: project finance loans | Annex V.Part 2.89; CRR Art 147(8) |
References National GAAP based on BAD | Carrying amount Annex V.Part 1.27-28 | |||||||
---|---|---|---|---|---|---|---|---|
Past due but not impaired | Past due impaired | |||||||
≤ 30 days | > 30 days ≤ 90 days | > 90 days | ≤ 30 days | > 30 days ≤ 90 days | > 90 days | |||
CRR art 4(95); Annex V.Part 2.96 | ||||||||
010 | 020 | 030 | 040 | 050 | 060 | |||
060 | Debt securities | Annex V.Part 1.31, 44(b) | ||||||
070 | Central banks | Annex V.Part 1.42(a) | ||||||
080 | General governments | Annex V.Part 1.42(b) | ||||||
090 | Credit institutions | Annex V.Part 1.42(c) | ||||||
100 | Other financial corporations | Annex V.Part 1.42(d) | ||||||
110 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||
120 | Loans and advances | Annex V.Part 1.32, 44(a) | ||||||
130 | Central banks | Annex V.Part 1.42(a) | ||||||
140 | General governments | Annex V.Part 1.42(b) | ||||||
150 | Credit institutions | Annex V.Part 1.42(c) | ||||||
160 | Other financial corporations | Annex V.Part 1.42(d) | ||||||
170 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||
180 | Households | Annex V.Part 1.42(f) | ||||||
190 | TOTAL DEBT INSTRUMENTS | Annex V Part 2.94-95 | ||||||
Loans and advances by product, by collateral and by subordination | ||||||||
200 | On demand [call] and short notice [current account] | Annex V.Part 2.85(a) | ||||||
210 | Credit card debt | Annex V.Part 2.85(b) | ||||||
220 | Trade receivables | Annex V.Part 2.85(c) | ||||||
230 | Finance leases | Annex V.Part 2.85(d) | ||||||
240 | Reverse repurchase loans | Annex V.Part 2.85(e) | ||||||
250 | Other term loans | Annex V.Part 2.85(f) | ||||||
260 | Advances that are not loans | Annex V.Part 2.85(g) | ||||||
270 | of which: Loans collateralized by inmovable property | Annex V.Part 2.86(a), 87 | ||||||
280 | of which: other collateralized loans | Annex V.Part 2.86(b), 87 | ||||||
290 | of which: credit for consumption | Annex V.Part 2.88(a) | ||||||
300 | of which: lending for house purchase | Annex V.Part 2.88(b) | ||||||
310 | of which: project finance loans | Annex V.Part 2.89; CRR Art 147(8) |
Carrying amount Annex V.Part 1.27-28 | Accumulated changes in fair value due to credit risk | |||||||||
---|---|---|---|---|---|---|---|---|---|---|
Held for trading | Designated at fair value through profit or loss | Amortised cost | Trading | At a cost-based method | Hedge accounting | |||||
References National GAAP compatible IFRS | IFRS 7.8(e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6-BA.7, IFRS 9.6.7 | IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5 | IFRS 7.8(g); IFRS 9.4.2.1 | IFRS 7.24A(a); IFRS 9.6 | CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.101 | |||||
References National GAAP based on BAD | Accounting Directive art 8(1)(a), (6); IAS 39.9, AG 14-15 | Accounting Directive art 8(1)(a), (6); IAS 39.9 | Accounting Directive art 8(3), (6); IAS 39.47 | Accounting Directive art 8(3); Annex V.Part 1.25 | Accounting Directive art 8(3) | Accounting Directive art 8(1)(a), (6), (8)(1)(a) | CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.102 | |||
010 | 020 | 030 | 034 | 035 | 037 | 040 | ||||
010 | Derivatives | CRR Annex II | IFRS 9.BA.7(a) | |||||||
020 | Short positions | FRS 9.BA.7(b) | ||||||||
030 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | |||||||
040 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | |||||||
050 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||||||
060 | Central banks | Annex V.Part 1.42(a), 44(c) | Annex V.Part 1.42(a), 44(c) | |||||||
070 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | ECB/2013/33 Annex 2.Part 2.9.1 | |||||||
080 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | ECB/2013/33 Annex 2.Part 2.9.2 | |||||||
090 | Deposits redeemable at notice | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 | |||||||
100 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | ECB/2013/33 Annex 2.Part 2.9.4 | |||||||
110 | General governments | Annex V.Part 1.42(b), 44(c) | Annex V.Part 1.42(b), 44(c) | |||||||
120 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | ECB/2013/33 Annex 2.Part 2.9.1 | |||||||
130 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | ECB/2013/33 Annex 2.Part 2.9.2 | |||||||
140 | Deposits redeemable at notice | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 | |||||||
150 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | ECB/2013/33 Annex 2.Part 2.9.4 | |||||||
160 | Credit institutions | Annex V.Part 1.42(c),44(c) | Annex V.Part 1.42(c),44(c) | |||||||
170 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | ECB/2013/33 Annex 2.Part 2.9.1 | |||||||
180 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | ECB/2013/33 Annex 2.Part 2.9.2 | |||||||
190 | Deposits redeemable at notice | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 | |||||||
200 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | ECB/2013/33 Annex 2.Part 2.9.4 | |||||||
210 | Other financial corporations | Annex V.Part 1.42(d),44(c) | Annex V.Part 1.42(d),44(c) | |||||||
220 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | ECB/2013/33 Annex 2.Part 2.9.1 | |||||||
230 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | ECB/2013/33 Annex 2.Part 2.9.2 | |||||||
240 | Deposits redeemable at notice | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 | |||||||
250 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | ECB/2013/33 Annex 2.Part 2.9.4 | |||||||
260 | Non-financial corporations | Annex V.Part 1.42(e), 44(c) | Annex V.Part 1.42(e), 44(c) | |||||||
270 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | ECB/2013/33 Annex 2.Part 2.9.1 | |||||||
280 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | ECB/2013/33 Annex 2.Part 2.9.2 | |||||||
290 | Deposits redeemable at notice | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 | |||||||
300 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | ECB/2013/33 Annex 2.Part 2.9.4 | |||||||
310 | Households | Annex V.Part 1.42(f), 44(c) | Annex V.Part 1.42(f), 44(c) | |||||||
320 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | ECB/2013/33 Annex 2.Part 2.9.1 | |||||||
330 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | ECB/2013/33 Annex 2.Part 2.9.2 | |||||||
340 | Deposits redeemable at notice | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 | |||||||
350 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | ECB/2013/33 Annex 2.Part 2.9.4 | |||||||
360 | Debt securities issued | Annex V.1.37, Part 2.98 | Annex V.Part 1.37, Part 2.98 | |||||||
370 | Certificates of deposits | Annex V.Part 2.98(a) | Annex V.Part 2.98(a) | |||||||
380 | Asset-backed securities | CRR art 4(61) | CRR art 4(1)(61) | |||||||
390 | Covered bonds | CRR art 129 | CRR art 129 | |||||||
400 | Hybrid contracts | Annex V.Part 2.98(d) | Annex V.Part 2.98(d) | |||||||
410 | Other debt securities issued | Annex V.Part 2.98(e) | Annex V.Part 2.98(e) | |||||||
420 | Convertible compound financial instruments | IAS 32.AG 31 | ||||||||
430 | Non-convertible | |||||||||
440 | Other financial liabilities | Annex V.Part 1.38-41 | Annex V.Part 1.38-41 | |||||||
450 | FINANCIAL LIABILITIES |
Carriyng amount | ||||||
---|---|---|---|---|---|---|
Designated at fair value through profit or loss | At amortized cost | At a cost-based method | ||||
References National GAAP compatible IFRS | IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5 | IFRS 7.8(g); IFRS 9.4.2.1 | ||||
References National GAAP | Accounting Directive art 8(1)(a), (6); IAS 39.9 | Accounting Directive art 8(3), (6); IAS 39.47 | Accounting Directive art 8(3) | |||
010 | 020 | 030 | ||||
010 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||
020 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | |||
030 | SUBORDINATED FINANCIAL LIABILITIES | Annex V.Part 2.99-100 | Annex V.Part 2.99-100 |
Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V.Part 2.107-108, 118 | Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V Part 2.106-109 | Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4 | Commitments and financial guarantees measured at fair value | |||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|
References National GAAP compatible IFRS | Instruments without significant increase in credit risk since initial recognition (Stage 1) | Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired instruments (Stage 3) | Instruments without significant increase in credit risk since initial recognition (Stage 1) | Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired instruments (Stage 3) | Nominal amount | Provision | Nominal amount | Accumulated negative changes in fair value due to credit risk on non-performing commitments | ||
IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M | IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M | IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS9.B2.5; IFRS 7.35M | IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(a) | IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(i) | IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(ii) | IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.111, 118 | IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.106, 111 | IFRS 9.2.3(a), 9.B2.5; Annex V Part 2.110, 118 | Annex V Part 2.69 | |||
010 | 020 | 030 | 040 | 050 | 060 | 100 | 110 | 120 | 130 | |||
010 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 | ||||||||||
021 | of which: non-performing | Annex V.Part 2.117 | ||||||||||
030 | Central banks | Annex V.Part 1.42(a) | ||||||||||
040 | General governments | Annex V.Part 1.42(b) | ||||||||||
050 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||
060 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||
070 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||
080 | Households | Annex V.Part 1.42(f) | ||||||||||
090 | Financial guarantees given | IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 | ||||||||||
101 | of which: non-performing | Annex V.Part 2.117 | ||||||||||
110 | Central banks | Annex V.Part 1.42(a) | ||||||||||
120 | General governments | Annex V.Part 1.42(b) | ||||||||||
130 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||
140 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||
150 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||
160 | Households | Annex V.Part 1.42(f) | ||||||||||
170 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 | ||||||||||
181 | of which: non-performing | Annex V.Part 2.117 | ||||||||||
190 | Central banks | Annex V.Part 1.42(a) | ||||||||||
200 | General governments | Annex V.Part 1.42(b) | ||||||||||
210 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||
220 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||
230 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||
240 | Households | Annex V.Part 1.42(f) |
Nominal amount | Provisions | |||
---|---|---|---|---|
References National GAAP | CRR Annex I; Annex V.Part 2.118 | CRR Annex I; Annex V.Part 2.11 | ||
010 | 020 | |||
010 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113 | ||
021 | of which: non-performing | Annex V. Part 2.117 | ||
030 | Central banks | Annex V.Part 1.42(a) | ||
040 | General governments | Annex V.Part 1.42(b) | ||
050 | Credit institutions | Annex V.Part 1.42(c) | ||
060 | Other financial corporations | Annex V.Part 1.42(d) | ||
070 | Non-financial corporations | Annex V.Part 1.42(e) | ||
080 | Households | Annex V.Part 1.42(f) | ||
090 | Financial guarantees given | CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114 | ||
101 | of which: non-performing | Annex V. Part 2.117 | ||
110 | Central banks | Annex V.Part 1.42(a) | ||
120 | General governments | Annex V.Part 1.42(b) | ||
130 | Credit institutions | Annex V.Part 1.42(c) | ||
140 | Other financial corporations | Annex V.Part 1.42(d) | ||
150 | Non-financial corporations | Annex V.Part 1.42(e) | ||
160 | Households | Annex V.Part 1.42(f) | ||
170 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115 | ||
181 | of which: non-performing | Annex V. Part 2.117 | ||
190 | Central banks | Annex V.Part 1.42(a) | ||
200 | General governments | Annex V.Part 1.42(b) | ||
210 | Credit institutions | Annex V.Part 1.42(c) | ||
220 | Other financial corporations | Annex V.Part 1.42(d) | ||
230 | Non-financial corporations | Annex V.Part 1.42(e) | ||
240 | Households | Annex V.Part 1.42(f) |
Maximum amount of the guarantee that can be considered | Nominal amount | ||||
---|---|---|---|---|---|
References National GAAP compatible IFRS | IFRS 7.36 (b); Annex V.Part 2.119 | Annex V.Part 2.119 | |||
References National GAAP | Annex V.Part 2.119 | Annex V.Part 2.119 | |||
010 | 020 | ||||
010 | Loan commitments received | Annex V.Part 1.44(h), Part 2.102-103, 113 | IFRS 9.2.1(g), .BCZ2.2; Annex V.Part 1.44(h), Part 2.102-103, 113 | ||
020 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||
030 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||
040 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||
050 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||
060 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||
070 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||
080 | Financial guarantees received | Annex V.Part 1.44(h), Part 2.102-103, 114 | IFRS 9.2.1(e ), .B2.5, .BC2.17, IFRS 8.Appendix A; IFRS 4 Annex A; Annex V.Part 1.44(h), Part 2.102-103, 114 | ||
090 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||
100 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||
110 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||
120 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||
130 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||
140 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||
150 | Other Commitments received | Annex V.Part 1.44(h), Part 2.102-103, 115 | Annex V.Part 1.44(h), Part 2.102-103, 115 | ||
160 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||
170 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||
180 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||
190 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||
200 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||
210 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) |
By type of risk / By product or by type of market | Carrying amount | Fair value | Notional amount | ||||||||
---|---|---|---|---|---|---|---|---|---|---|---|
Positive value | Negative value | Total Trading | of which: sold | ||||||||
Financial assets Held for trading and trading | of which: Financial assets measured at a cost-based method / LOCOM | Financial liabilities Held for trading and trading | of which: Financial liabilities measured at a cost-based method / LOCOM | ||||||||
References National GAAP compatible IFRS | Annex V.Part 2.120, 131 | IFRS 9.BA.7 (a); Annex V.Part 2.120, 131 | Annex V.Part 2.133-135 | Annex V.Part 2.133-135 | |||||||
References National GAAP based on BAD | Annex V.Part 1.17, Part 2.120 | Annex V.Part 2.124 | Annex V.Part 1.25, Part 2.120 | Annex V.Part 2.124 | Annex V.Part 2.132 | Annex V.Part 2.132 | Annex V.Part 2.133-135 | Annex V.Part 2.133-135 | |||
010 | 011 | 020 | 016 | 022 | 025 | 030 | 040 | ||||
010 | Interest rate | Annex V.Part 2.129(a) | Annex V.Part 2.129(a) | ||||||||
020 | of which: economic hedges | Annex V.Part 2.137-139 | Annex V.Part 2.137-139 | ||||||||
030 | OTC options | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
040 | OTC other | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
050 | Organized market options | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
060 | Organized market other | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
070 | Equity | Annex V.Part 2.129(b) | Annex V.Part 2.129(b) | ||||||||
080 | of which: economic hedges | Annex V.Part 2.137-139 | Annex V.Part 2.137-139 | ||||||||
090 | OTC options | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
100 | OTC other | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
110 | Organized market options | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
120 | Organized market other | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
130 | Foreign exchange and gold | Annex V.Part 2.129(c) | Annex V.Part 2.129(c) | ||||||||
140 | of which: economic hedges | Annex V.Part 2.137-139 | Annex V.Part 2.137-139 | ||||||||
150 | OTC options | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
160 | OTC other | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
170 | Organized market options | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
180 | Organized market other | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
190 | Credit | Annex V.Part 2.129(d) | Annex V.Part 2.129(d) | ||||||||
195 | of which: economic hedges with use of the fair value option | Annex V.Part 2.140 | IFRS 9.6.7.1; Annex V.Part 2.140 | ||||||||
201 | of which: other economic hedges | Annex V.Part 2.137-140 | Annex V.Part 2.137-140 | ||||||||
210 | Credit default swap | ||||||||||
220 | Credit spread option | ||||||||||
230 | Total return swap | ||||||||||
240 | Other | ||||||||||
250 | Commodity | Annex V.Part 2.129(e) | Annex V.Part 2.129(e) | ||||||||
260 | of which: economic hedges | Annex V.Part 2.137-139 | Annex V.Part 2.137-139 | ||||||||
270 | Other | Annex V.Part 2.129(f) | Annex V.Part 2.129(f) | ||||||||
280 | of which: economic hedges | Annex V.Part 2.137-139 | Annex V.Part 2.137-139 | ||||||||
290 | DERIVATIVES | CRR Annex II; Annex V.Part 1.16(a) | IFRS 9.Appendix A | ||||||||
300 | of which: OTC - credit institutions | Annex V.Part 1.42(c), 44(e), Part 2.141 (a), 142 | Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142 | ||||||||
310 | of which: OTC - other financial corporations | Annex V.Part 1.42(d), 44(e), Part 2.141(b) | Annex V.Part 1.42(d), 44(e), Part 2.141(b) | ||||||||
320 | of which: OTC - rest | Annex V.Part 1.44(e), Part 2.141(c) | Annex V.Part 1.44(e), Part 2.141(c) |
By product or by type of market | Carrying amount | Notional amount | ||||
---|---|---|---|---|---|---|
Assets | Liabilities | Total Hedging | of which: sold | |||
References National GAAP compatible IFRS | IFRS 7.24A; Annex V.Part 2.120, 131 | IFRS 7.24A; Annex V.Part 2.120, 131 | Annex V.Part 2.133-135 | Annex V.Part 2.133-135 | ||
010 | 020 | 030 | 040 | |||
010 | Interest rate | Annex V.Part 2.129(a) | ||||
020 | OTC options | Annex V.Part 2.136 | ||||
030 | OTC other | Annex V.Part 2.136 | ||||
040 | Organized market options | Annex V.Part 2.136 | ||||
050 | Organized market other | Annex V.Part 2.136 | ||||
060 | Equity | Annex V.Part 2.129(b) | ||||
070 | OTC options | Annex V.Part 2.136 | ||||
080 | OTC other | Annex V.Part 2.136 | ||||
090 | Organized market options | Annex V.Part 2.136 | ||||
100 | Organized market other | Annex V.Part 2.136 | ||||
110 | Foreign exchange and gold | Annex V.Part 2.129(c) | ||||
120 | OTC options | Annex V.Part 2.136 | ||||
130 | OTC other | Annex V.Part 2.136 | ||||
140 | Organized market options | Annex V.Part 2.136 | ||||
150 | Organized market other | Annex V.Part 2.136 | ||||
160 | Credit | Annex V.Part 2.129(d) | ||||
170 | Credit default swap | Annex V.Part 2.136 | ||||
180 | Credit spread option | Annex V.Part 2.136 | ||||
190 | Total return swap | Annex V.Part 2.136 | ||||
200 | Other | Annex V.Part 2.136 | ||||
210 | Commodity | Annex V.Part 2.129(e) | ||||
220 | Other | Annex V.Part 2.129(f) | ||||
230 | FAIR VALUE HEDGES | IFRS 7.24A; IAS 39.86(a); IFRS 9.6.5.2(a) | ||||
240 | Interest rate | Annex V.Part 2.129(a) | ||||
250 | OTC options | Annex V.Part 2.136 | ||||
260 | OTC other | Annex V.Part 2.136 | ||||
270 | Organized market options | Annex V.Part 2.136 | ||||
280 | Organized market other | Annex V.Part 2.136 | ||||
290 | Equity | Annex V.Part 2.129(b) | ||||
300 | OTC options | Annex V.Part 2.136 | ||||
310 | OTC other | Annex V.Part 2.136 | ||||
320 | Organized market options | Annex V.Part 2.136 | ||||
330 | Organized market other | Annex V.Part 2.136 | ||||
340 | Foreign exchange and gold | Annex V.Part 2.129(c) | ||||
350 | OTC options | Annex V.Part 2.136 | ||||
360 | OTC other | Annex V.Part 2.136 | ||||
370 | Organized market options | Annex V.Part 2.136 | ||||
380 | Organized market other | Annex V.Part 2.136 | ||||
390 | Credit | Annex V.Part 2.129(d) | ||||
400 | Credit default swap | Annex V.Part 2.136 | ||||
410 | Credit spread option | Annex V.Part 2.136 | ||||
420 | Total return swap | Annex V.Part 2.136 | ||||
430 | Other | Annex V.Part 2.136 | ||||
440 | Commodity | Annex V.Part 2.129(e) | ||||
450 | Other | Annex V.Part 2.129(f) | ||||
460 | CASH FLOW HEDGES | IFRS 7.24A; IAS 39.86(b); IFRS 9.6.5.2(b) | ||||
470 | HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION | IFRS 7.24A; IAS 39.86(c); IFRS 9.6.5.2(c) | ||||
480 | PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK | IAS 39.71, 81A, 89A, AG 114-132 | ||||
490 | PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK | IAS 39.71 | ||||
500 | DERIVATIVES-HEDGE ACCOUNTING | IFRS 7.24A; IAS 39.9; IFRS 9.6.1 | ||||
510 | of which: OTC - credit institutions | Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142 | ||||
520 | of which: OTC - other financial corporations | Annex V.Part 1.42(d), 44(e), Part 2.141(b) | ||||
530 | of which: OTC - rest | Annex V.Part 1.44(e), Part 2.141(c) |
By product or by type of market | References National GAAP based on BAD | Carrying amount | Notional amount | Fair value | ||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|
Positive value | Negative value | |||||||||||
Assets | of which: assets carried at amortised cost/ LOCOM | Liabilities | of which: liabilities carried at amortised cost/ LOCOM | Total Hedging | of which: derivatives carried at amortised cost/ LOCOM | of which: sold | of which: derivatives carried at amortised cost/ LOCOM | |||||
Annex V.Part 1.17, Part 2.120 | Annex V.Part 2.124 | Annex V.Part 1.25, Part 2.120 | Annex V.Part 2.124 | Annex V.Part 2.133-135 | Annex V.Part 2.124 | Annex V.Part 2.133-135 | Annex V.Part 2.124 | Annex V.Part 2.132 | Annex V.Part 2.132 | |||
005 | 006 | 007 | 008 | 010 | 011 | 020 | 021 | 030 | 040 | |||
010 | Interest rate | Annex V.Part 2.129(a) | ||||||||||
020 | OTC options | Annex V.Part 2.136 | ||||||||||
030 | OTC other | Annex V.Part 2.136 | ||||||||||
040 | Organized market options | Annex V.Part 2.136 | ||||||||||
050 | Organized market other | Annex V.Part 2.136 | ||||||||||
060 | Equity | Annex V.Part 2.129(b) | ||||||||||
070 | OTC options | Annex V.Part 2.136 | ||||||||||
080 | OTC other | Annex V.Part 2.136 | ||||||||||
090 | Organized market options | Annex V.Part 2.136 | ||||||||||
100 | Organized market other | Annex V.Part 2.136 | ||||||||||
110 | Foreign exchange and gold | Annex V.Part 2.129(c) | ||||||||||
120 | OTC options | Annex V.Part 2.136 | ||||||||||
130 | OTC other | Annex V.Part 2.136 | ||||||||||
140 | Organized market options | Annex V.Part 2.136 | ||||||||||
150 | Organized market other | Annex V.Part 2.136 | ||||||||||
160 | Credit | Annex V.Part 2.129(d) | ||||||||||
170 | Credit default swap | Annex V.Part 2.136 | ||||||||||
180 | Credit spread option | Annex V.Part 2.136 | ||||||||||
190 | Total return swap | Annex V.Part 2.136 | ||||||||||
200 | Other | Annex V.Part 2.136 | ||||||||||
210 | Commodity | Annex V.Part 2.129(e) | ||||||||||
220 | Other | Annex V.Part 2.129(f) | ||||||||||
230 | DERIVATIVES-HEDGE ACCOUNTING | Annex V.Part 1.22, 26 | ||||||||||
231 | of which: fair value hedges | Annex V.Part 2.143 | ||||||||||
232 | of which: cash flow hedges | Annex V.Part 2.143 | ||||||||||
233 | of which: cost-price hedges | Annex V.Part 2.143, 144 | ||||||||||
234 | of which: hedge in net investments in a foreign operation | Annex V.Part 2.143 | ||||||||||
235 | of which: portfolio fair value hedges of interest rate risk | Annex V.Part 2.143 | ||||||||||
236 | of which: portfolio cash flow hedges of interest rate risk | Annex V.Part 2.143 | ||||||||||
240 | of which: OTC - credit institutions | Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142 | ||||||||||
250 | of which: OTC - other financial corporations | Annex V.Part 1.42(d), 44(e), Part 2.141(b) | ||||||||||
260 | of which: OTC - rest | Annex V.Part 1.44(e), Part 2.141(c) |
References National GAAP compatible IFRS | Carrying amount | ||||
---|---|---|---|---|---|
Fair value hedge | Cash flow hedge | Hedge of net investment in a foreign operation | |||
Annex V.Part 2.145 | Annex V.Part 2.145 | Annex V.Part 2.145 | |||
010 | 020 | 030 | |||
010 | Non-derivative financial assets | IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2 | |||
020 | of which: Financial assets held for trading | IFRS 9.Appendix A | |||
030 | of which: Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 9.4.1.4; IFRS 7.8(a)(ii) | |||
040 | of which: Financial assets designated at fair value through profit or loss | IFRS 9.4.1.5; IFRS 7.8(a)(i) | |||
050 | Non-derivative financial liabilities | IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2 | |||
060 | Financial liabilities held for trading | IFRS 9.Appendix A | |||
070 | Financial liabilities designated at fair value through profit or loss | IFRS 9.4.2.1; IFRS 9.6.2.2 | |||
080 | Financial assets at amortised cost | IFRS 9.4.2.1; IFRS 9.6.2.2 |
References National GAAP based on BAD | Carrying amount | ||
---|---|---|---|
Annex V.Part 2.145 | |||
010 | Non-derivative financial assets | ||
020 | of which: Trading financial assets | BAD Article 32-33; Annex V.Part 1.17 | |
030 | of which: Non-trading non-derivative financial assets measured at fair value through profit or loss | BAD art 36(2) | |
040 | of which: Non-trading non-derivative financial assets measured at fair value to equity | Accounting Directive art 8(1)(a), (8) | |
050 | of which: Other non-trading non-derivative financial assets | BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20 | |
060 | Non-derivative financial liabilities | ||
070 | of which: Trading financial liabilities | Accounting Directive art 8(1)(a),(3),(6) | |
080 | of which: Non-trading non-derivative financial liabilities measured at a cost-based method | Accounting Directive art 8(3) |
References National GAAP compatible IFRS | Micro-hedges | Micro-hedges - Net position hedge | Hedge adjustments on micro-hedges | Macro hedges | |||
---|---|---|---|---|---|---|---|
Carrying amount | Assets or liabilities included in hedge of a net position (before netting) | Hedge adjustments included in the carrying amount of assets/liabilities | Remaining adjustments for discontinued micro hedges including hedges of net positions | Hedged items in portfolio hedge of interest rate risk | |||
IFRS 7.24B(a), Annex V.Part 2.146, 147 | IFRS 9.6.6.1; IFRS 9.6.6.6; Annex V.Part 2.147, 151 | IFRS 7.24B(a)(ii); Annex V.Part 2.148, 149 | IFRS 7.24B(a)(v); Annex V.Part 2.148, 150 | IFRS 9.6.1.3; IFRS 9.6.6.1; Annex V.Part 2.152 | |||
010 | 020 | 030 | 040 | 050 | |||
ASSETS | |||||||
010 | Financial assets measured at fair value through other comprehensive income | IFRS 9.4.1.2A; IFRS 7.8(h); Annex V. Part 2.146, 151 | |||||
020 | Interest rate | Annex V.Part 2.129(a) | |||||
030 | Equity | Annex V.Part 2.129(b) | |||||
040 | Foreign exchange and gold | Annex V.Part 2.129(c) | |||||
050 | Credit | Annex V.Part 2.129(d) | |||||
060 | Commodity | Annex V.Part 2.129(e) | |||||
070 | Other | Annex V.Part 2.129(f) | |||||
080 | Financial assets measured at amortised cost | IFRS 9.4.1.2A; IFRS 7.8(f); Annex V. Part 2.146, 151 | |||||
090 | Interest rate | Annex V.Part 2.129(a) | |||||
100 | Equity | Annex V.Part 2.129(b) | |||||
110 | Foreign exchange and gold | Annex V.Part 2.129(c) | |||||
120 | Credit | Annex V.Part 2.129(d) | |||||
130 | Commodity | Annex V.Part 2.129(e) | |||||
140 | Other | Annex V.Part 2.129(f) | |||||
LIABILITIES | |||||||
150 | Financial liabilities measured at amortised costs | IFRS 9.4.2.1; IFRS 7.8(g); Annex V. Part 2.146, 151 | |||||
160 | Interest rate | Annex V.Part 2.129(a) | |||||
170 | Equity | Annex V.Part 2.129(b) | |||||
180 | Foreign exchange and gold | Annex V.Part 2.129(c) | |||||
190 | Credit | Annex V.Part 2.129(d) | |||||
200 | Commodity | Annex V.Part 2.129(e) | |||||
210 | Other | Annex V.Part 2.129(f) |
References National GAAP based on BAD CRR article 442(i); Annex V.Part 2.153 | Opening balance | Increases due to amounts set aside for estimated loan losses during the period | Decreases due to amounts reversed for estimated loan losses during the period | Decrease in allowance account due to write-offs | Transfers between allowances | Other adjustments | Closing balance | Recoveries recorded directly to the statement of profit or loss | Value adjustments recorded directly to the statement of profit or loss | Amounts written-off directly to the statement of profit or loss | ||
---|---|---|---|---|---|---|---|---|---|---|---|---|
Annex V.Part 2.154 | Annex V.Part 2.154 | Annex V.Part 2.155 | Annex V.Part 2.78 | |||||||||
010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | |||
010 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||||||||||
330 | Specific allowances for credit risk | CRR art 428 (g)(ii) | ||||||||||
340 | Debt securities | Annex V.Part 1.31, 44(b) | ||||||||||
350 | Central banks | Annex V.Part 1.42(a) | ||||||||||
360 | General governments | Annex V.Part 1.42(b) | ||||||||||
370 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||
380 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||
390 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||
400 | Loans and advances | Annex V.Part 1.32, 44(a) | ||||||||||
410 | Central banks | Annex V.Part 1.42(a) | ||||||||||
420 | General governments | Annex V.Part 1.42(b) | ||||||||||
430 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||
440 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||
450 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||
460 | Households | Annex V.Part 1.42(f) | ||||||||||
470 | General alowances for credit risk | CRR art 4(95) | ||||||||||
480 | Debt securities | Annex V.Part 1.31 | ||||||||||
490 | Loans and advances | Annex V.Part 1.32 | ||||||||||
500 | General allowance for banking risks | BAD art 37.2; CRR art 4(95) | ||||||||||
510 | Debt securities | Annex V.Part 1.31 | ||||||||||
520 | Loans and advances | Annex V.Part 1.32 | ||||||||||
530 | Total |
References National GAAP compatible IFRS | Opening balance | Increases due to origination and acquisition | Decreases due to derecognition | Changes due to change in credit risk (net) | Changes due to modifications without derecognition (net) | Changes due to update in the institution's methodology for estimation (net) | Decrease in allowance account due to write-offs | Other adjustments | Closing balance | Recoveries of previously written-off amounts recorded directly to the statement of profit or loss | Amounts written-off directly to the statement of profit or loss | ||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|
IFRS 7.35I; Annex V.Part 2.159, 164(b) | IFRS 7.35I; Annex V.Part 2.160, 164(b) | IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.161-162 | IFRS 7.35I; IFRS 7.35J; IFRS 9.5.5.12, B5.5.25, B5.5.27; Annex V.Part 2.164(c) | IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.163 | IFRS 7.35I; IFRS 9.5.4.4;IFRS 7.35L; Annex V.Part 2.72, 74, 164(a), 165 | IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.166 | IFRS 9.5.4.4; Annex V.Part 2.165 | ||||||
010 | 020 | 030 | 040 | 050 | 070 | 080 | 090 | 100 | 110 | 120 | |||
010 | Allowances for financial assets without increase in credit risk since initial recognition (Stage 1) | IFRS 9.5.5.5 | |||||||||||
020 | Debt securities | Annex V.Part 1.31, 44(b) | |||||||||||
030 | Central banks | Annex V.Part 1.42(a) | |||||||||||
040 | General governments | Annex V.Part 1.42(b) | |||||||||||
050 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||
060 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||
070 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||
080 | Loans and advances | Annex V.Part 1.32, 44(a) | |||||||||||
090 | Central banks | Annex V.Part 1.42(a) | |||||||||||
100 | General governments | Annex V.Part 1.42(b) | |||||||||||
110 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||
120 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||
130 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||
140 | Households | Annex V.Part 1.42(f) | |||||||||||
160 | of which: collectively measured allowances | IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 | |||||||||||
170 | of which: individually measured allowances | IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 | |||||||||||
180 | Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | IFRS 9.5.5.3 | |||||||||||
190 | Debt securities | Annex V.Part 1.31, 44(b) | |||||||||||
200 | Central banks | Annex V.Part 1.42(a) | |||||||||||
210 | General governments | Annex V.Part 1.42(b) | |||||||||||
220 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||
230 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||
240 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||
250 | Loans and advances | Annex V.Part 1.32, 44(a) | |||||||||||
260 | Central banks | Annex V.Part 1.42(a) | |||||||||||
270 | General governments | Annex V.Part 1.42(b) | |||||||||||
280 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||
290 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||
300 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||
310 | Households | Annex V.Part 1.42(f) | |||||||||||
330 | of which: collectively measured allowances | IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 | |||||||||||
340 | of which: individually measured allowances | IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 | |||||||||||
350 | of which: non-performing | Annex V.Part 2.213-232 | |||||||||||
360 | Allowances for credit-impaired debt instruments (Stage 3) | IFRS 9.5.5.1, 9. Appendix A | |||||||||||
370 | Debt securities | Annex V.Part 1.31, 44(b) | |||||||||||
380 | Central banks | Annex V.Part 1.42(a) | |||||||||||
390 | General governments | Annex V.Part 1.42(b) | |||||||||||
400 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||
410 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||
420 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||
430 | Loans and advances | Annex V.Part 1.32, 44(a) | |||||||||||
440 | Central banks | Annex V.Part 1.42(a) | |||||||||||
450 | General governments | Annex V.Part 1.42(b) | |||||||||||
460 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||
470 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||
480 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||
490 | Households | Annex V.Part 1.42(f) | |||||||||||
500 | of which: collectively measured allowances | IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 | |||||||||||
510 | of which: individually measured allowances | IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 | |||||||||||
520 | Total allowance for debt instruments | IFRS 7.B8E | |||||||||||
530 | Commitments and financial guarantees given (Stage 1) | IFRS 9.2.1|(g); 2.3(c); 5.5, B2.5; Annex V.Part 2.157 | |||||||||||
540 | Commitments and financial guarantees given (Stage 2) | IFRS 9.2.1|(g); 2.3(c); 5.5.3, B2.5; Annex V.Part 2.157 | |||||||||||
550 | of which: non-performing | Annex V.Part 2.117 | |||||||||||
560 | Commitments and financial guarantees given (Stage 3) | IFRS 9.2.1|(g); 2.3(c); 5.5.1, B2.5; Annex V.Part 2.157 | |||||||||||
570 | Total provisions on commitments and financial guarantees given | IFRS 7.B8E; Annex V.Part 2.157 |
References National GAAP compatible IFRS | Gross carrying amount / nominal amount Annex V.Part 1.34, Part 2.118, 167, 170 | |||||||
---|---|---|---|---|---|---|---|---|
Transfers between Stage 1 and Stage 2 | Transfers between Stage 2 and Stage 3 | Transfers between Stage 1 and Stage 3 | ||||||
To Stage 2 from Stage 1 | To Stage 1 from Stage 2 | To Stage 3 from Stage 2 | To Stage 2 from Stage 3 | To Stage 3 from Stage 1 | To Stage 1 from Stage 3 | |||
Annex V.Part 2.168-169 | ||||||||
010 | 020 | 030 | 040 | 050 | 060 | |||
010 | Debt securities | Annex V.Part 1.31, 44(b) | ||||||
020 | Central banks | Annex V.Part 1.42(a) | ||||||
030 | General governments | Annex V.Part 1.42(b) | ||||||
040 | Credit institutions | Annex V.Part 1.42(c) | ||||||
050 | Other financial corporations | Annex V.Part 1.42(d) | ||||||
060 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||
070 | Loans and advances | Annex V.Part 1.32, 44(a) | ||||||
080 | Central banks | Annex V.Part 1.42(a) | ||||||
090 | General governments | Annex V.Part 1.42(b) | ||||||
100 | Credit institutions | Annex V.Part 1.42(c) | ||||||
110 | Other financial corporations | Annex V.Part 1.42(d) | ||||||
120 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||
130 | Households | Annex V.Part 1.42(f) | ||||||
140 | Total debt instruments | |||||||
150 | Commitments and financial guarantees given | IFRS 9.2.1|(g); 2.3(c); 5.5.1, 5.5.3, 5.5.5 |
Guarantees and collateral | Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174 | |||||||
---|---|---|---|---|---|---|---|---|
References National GAAP based on BAD | References National GAAP compatible IFRS | Loans collateralized by immovable property | Other collateralized loans | Financial guarantees received | ||||
Residential | Commercial | Cash [Debt instruments issued] | Rest | |||||
IFRS 7.36(b) | Annex V.Part 2.173(a) | Annex V.Part 2.173(a) | Annex V.Part 2.173(b) | Annex V.Part 2.173(b) | Annex V.Part 2.173(c) | |||
010 | 020 | 030 | 040 | 050 | ||||
010 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | |||||
020 | of which: Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |||||
030 | of which: Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||
040 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||
050 | of which: lending for house purchase | Annex V.Part 2.88(b) | Annex V.Part 2.88(b) |
References National GAAP based on BAD | References National GAAP compatible IFRS | 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 National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | ||
---|---|---|---|---|
010 | ||||
010 | Foreclosure [tangible assets] | Annex V.Part 2.176 | IFRS 7.38(a); Annex V.Part 2.176 |
Fair value hierarchy IFRS 13.93 (b) | Change in fair value for the period Annex V.Part 2.178 | Accumulated change in fair value before taxes Annex V.Part 2.179 | |||||||||
---|---|---|---|---|---|---|---|---|---|---|---|
References National GAAP based on BAD | References National GAAP compatible IFRS | Level 1 | Level 2 | Level 3 | Level 2 | Level 3 | Level 1 | Level 2 | Level 3 | ||
IFRS 13.76 | IFRS 13.81 | IFRS 13.86 | IFRS 13.81 | IFRS 13.86, 93(f) | IFRS 13.76 | IFRS 13.81 | IFRS 13.86 | ||||
010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | ||||
ASSETS | |||||||||||
010 | Financial assets held for trading | IFRS 7.8(a)(ii);IFRS 9.Appendix A | |||||||||
020 | Derivatives | IFRS 9.Appendix A | |||||||||
030 | Equity instruments | IAS 32.11, | |||||||||
040 | Debt securities | Annex V.Part 1.31 | |||||||||
050 | Loans and advances | Annex V.Part 1.32 | |||||||||
051 | Trading financial assets | BAD Article 32-33; Annex V.Part 1.17 | |||||||||
052 | Derivatives | CRR Annex II; Annex V.Part 1.17 | |||||||||
053 | Equity instruments | ECB/2013/33; Annex 2.Part 2.4-5 | |||||||||
054 | Debt securities | Annex V.Part 1.31 | |||||||||
055 | Loans and advances | Annex V.Part 1.32 | |||||||||
056 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 9.4.1.4; IFRS 7.8(a)(ii) | |||||||||
057 | Equity instruments | IAS 32.11 | |||||||||
058 | Debt securities | Annex V.Part 1.31 | |||||||||
059 | Loans and advances | Annex V.Part 1.32 | |||||||||
060 | Financial assets designated at fair value through profit or loss | Accounting Directive art 8(1)(a), (6); IAS 39.9 | IFRS 7.8(a)(i); IFRS 9.4.1.5 | ||||||||
070 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | ||||||||
080 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | ||||||||
090 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | ||||||||
101 | Financial assets at fair value through other comprehensive income | IFRS 7.8 (h); IFRS 9.4.1.2A | |||||||||
102 | Equity instruments | IAS 32.11 | |||||||||
103 | Debt securities | Annex V.Part 1.31 | |||||||||
104 | Loans and advances | Annex V.Part 1.32 | |||||||||
121 | Non-trading non-derivative financial assets measured at fair value through profit or loss | Accounting Directive art 8(1)(a), (4) | |||||||||
122 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||||||||
123 | Debt securities | Annex V.Part 1.31 | |||||||||
124 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 | |||||||||
125 | Non-trading non-derivative financial assets measured at fair value to equity | Accounting Directive art 8(1)(a), (6),(8) | |||||||||
126 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||||||||
127 | Debt securities | Annex V.Part 1.31 | |||||||||
128 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 | |||||||||
140 | Derivatives – Hedge accounting | Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22 | IFRS 9.6.2.1; Annex V.Part 1.22 | ||||||||
LIABILITIES | |||||||||||
150 | Financial liabilities held for trading | Accounting Directive art 4art 8(1)(a), (6); IAS 39.9, AG 14-15 | IFRS 7.8 (e) (ii); IFRS 9.BA.6 | ||||||||
160 | Derivatives | CRR Annex II | IFRS 9.BA.7(a) | ||||||||
170 | Short positions | IFRS 9.BA.7(b) | |||||||||
180 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||||||||
190 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.37 | ||||||||
200 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.38-41 | ||||||||
201 | Trading financial liabilities | Accounting Directive art 8(1)(a),(3),(6) | |||||||||
202 | Derivatives | CRR Annex II; Annex V.Part 1.25, 27 | |||||||||
203 | Short positions | ||||||||||
204 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||||||||
205 | Debt securities issued | Annex V.Part 1.37 | |||||||||
206 | Other financial liabilities | Annex V.Part 1.38-41 | |||||||||
210 | Financial liabilities designated at fair value through profit or loss | Accounting Directive art 8(1)(a), (6); IAS 39.9 | IFRS 7.8 (e) (i); IFRS 9.4.1.5 | ||||||||
220 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||||||||
230 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | ||||||||
240 | Other financial liabilities | Annex V.Part 1.38-41 | Annex V.Part 1.38-41 | ||||||||
250 | Derivatives – Hedge accounting | Accounting Directive art art 8(1)(a), (6), (8)(1)(a); IAS 39.9; Annex V.Part 1.26 | IFRS 9.6.2.1; Annex V.Part 1.26 |
Transferred financial assets entirely recognized | Transferred financial assets recognized to the extent of the instution's continuing involvement | Principal amount outstanting of transferred financial assets entirely derecognised for which the intitution retains servicing rights | Amounts derecognised for capital purposes | |||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Transferred assets | Associated liabilities ITS V.Part 2.181 | Principal amount outstanding of the original assets | Carrying amount of assets still recognised [continuing involvement] | Carrying amount of associated liabilites | ||||||||||
Carrying amount | Of which: securitizations | Of which: repurchase agreements | Carrying amount | Of which: securitizations | Of which: repurchase agreements | |||||||||
References National GAAP compatible IFRS | IFRS 7.42D.(e), Annex V.Part 1.27 | IFRS 7.42D(e); CRR art 4(1)(61) | IFRS 7.42D(e); Annex V.Part 2.183-184 | IFRS 7.42D(e) | IFRS 7.42D.(e) | IFRS 7.42D(e); Annex V.Part 2.183-184 | IFRS 7.42D(f) | IFRS 7.42D(f); Annex V.Part 1.27, Part 2.181 | CRR art 109; Annex V.Part 2.182 | |||||
References National GAAP based on BAD | Annex V.Part 1.27-28 | CRR art 4(61) | Annex V.Part 2.183-184 | CRR art 4(61) | Annex V.Part 2.183-184 | CRR art 109; Annex V.Part 2.182 | ||||||||
010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 | ||||
010 | Financial assets held for trading | IFRS 7.8(a)(ii);IFRS 9.Appendix A | ||||||||||||
020 | Equity instruments | IAS 32.11 | ||||||||||||
030 | Debt securities | Annex V.Part 1.31 | ||||||||||||
040 | Loans and advances | Annex V.Part 1.32 | ||||||||||||
041 | Trading financial assets | Accounting Directive art 8(1)(a), (6); Annex V.Part 1.15 | ||||||||||||
042 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||||||||||||
043 | Debt securities | Annex V.Part 1.31 | ||||||||||||
044 | Loans and advances | Annex V.Part 1.32 | ||||||||||||
045 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 9.4.1.4 | ||||||||||||
046 | Equity instruments | IAS 32.11 | ||||||||||||
047 | Debt securities | Annex V.Part 1.31 | ||||||||||||
048 | Loans and advances | Annex V.Part 1.32 | ||||||||||||
050 | Financial assets designated at fair value through profit or loss | Accounting Directive art 8(1)(a), (6); IAS 39.9 | IFRS 7.8(a)(i); IFRS 9.4.1.5 | |||||||||||
060 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | |||||||||||
070 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | |||||||||||
080 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | |||||||||||
091 | Financial assets at fair value through other comprehensive income | IFRS 7.8(h); IFRS 9.4.1.2A | ||||||||||||
092 | Equity instruments | IAS 32.11 | ||||||||||||
093 | Debt securities | Annex V.Part 1.31 | ||||||||||||
094 | Loans and advances | Annex V.Part 1.32 | ||||||||||||
121 | Non-trading non-derivative financial assets measured at fair value through profit or loss | Accounting Directive art 8(1)(a), (4) | ||||||||||||
122 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||||||||||||
123 | Debt securities | Annex V.Part 1.31 | ||||||||||||
124 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); part 1.14, part 3.35 | ||||||||||||
125 | Non-trading non-derivative financial assets measured at fair value to equity | Accounting Directive art 8(1)(a), (8)(2) | ||||||||||||
126 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||||||||||||
127 | Debt securities | Annex V.Part 1.31 | ||||||||||||
128 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b);part 1.14, part 3.35 | ||||||||||||
131 | Financial assets at amortised cost | Accounting Directive art 42a(4)(b),(5a); IAS 39.9 | IFRS 7.8 (f); IFRS 9.4.1.2 | |||||||||||
132 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.31 | |||||||||||
133 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.32 | |||||||||||
181 | Non-trading non-derivative financial assets measured at a cost-based method | BAD art 37.1; art 42a(4)(b); Annex V.Part 1.16 | ||||||||||||
200 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||||||||||||
182 | Debt securities | Annex V.Part 1.31 | ||||||||||||
183 | Loans and advances | Annex V.Part 1.32 | ||||||||||||
184 | Other non-trading non-derivative financial assets | BAD art 35-37 | ||||||||||||
185 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||||||||||||
186 | Debt securities | Annex V.Part 1.31 | ||||||||||||
187 | Loans and advances | Annex V.Part 1.32 | ||||||||||||
190 | Total |
References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | |||
---|---|---|---|---|---|
Income | Expenses | ||||
Annex V.Part 2.187, 189 | Annex V.Part 2.188, 190 | ||||
010 | 020 | ||||
010 | Derivatives -Trading | CRR Annex II; Annex V.Part 2.193 | IFRS 9.Appendix A, .BA.1, .BA.6; Annex V.Part 2.193 | ||
015 | of which: interest income from derivatives in economic hedges | Annex V.Part 2.193 | Annex V.Part 2.193 | ||
020 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | ||
030 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||
040 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||
050 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||
060 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||
070 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||
080 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | ||
090 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||
100 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||
110 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||
120 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||
130 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||
140 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||
150 | Other assets | Annex V.Part 1.51 | Annex V.Part 2.5 | ||
160 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||
170 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||
180 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||
190 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||
200 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||
210 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||
220 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||
230 | Debt securities issued | Annex V.1.37 | Annex V.Part 1.37 | ||
240 | Other financial liabilities | Annex V.Part 1.32-34, Part 2.191 | Annex V.Part 1.32-34, Part 2.191 | ||
250 | Derivatives - Hedge accounting, interest rate risk | Annex V.Part 2.192 | Annex V.Part 2.192 | ||
260 | Other Liabilities | Annex V.Part 1.38-41 | Annex V.Part 1.38-41 | ||
270 | INTEREST | BAD art 27.Vertical layout(1), (2) | IAS 1.97 | ||
280 | of which: interest-income on credit impaired financial assets | IFRS 9.5.4.1; .B5.4.7; Annex V.Part 2.194 |
References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | ||
---|---|---|---|---|
Annex V. Part 2.195-196 | ||||
010 | ||||
010 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | Annex V.Part 1.28 | |
020 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | |
030 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | |
040 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |
050 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | |
060 | Other financial liabilities | Annex V.Part 1.38-41 | 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 | BAD art 27.Vertical layout(6); Annex V.Part 2.45 | Annex V.Part 2.45 |
References National GAAP based on BAD | References National GAAP compatible IFRS | 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 | ||
100 | Derivatives | CRR Annex II | ||
110 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||
120 | Debt securities | Annex V.Part 1.31 | ||
130 | Loans and advances | Annex V.Part 1.32 | ||
140 | Short positions | |||
150 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||
160 | Debt securities issued | Annex V.Part 1.37 | ||
170 | Other financial liabilities | Annex V.Part 1.38-41 | ||
180 | GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET | BAD art 27.Vertical layout(6); Annex V.Part 1.17 |
References National GAAP based on BAD | References National GAAP compatible IFRS | 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 | BAD art 27.Vertical layout(6) | IFRS 7.20(a)(i) | |
080 | Interest rate instruments and related derivatives | Annex V.Part 2.200(a) | ||
090 | Equity instruments and related derivatives | Annex V.Part 2.200(b) | ||
100 | Foreign exchange trading and derivatives related with foreign exchange and gold | Annex V.Part 2.200(c) | ||
110 | Credit risk instruments and related derivatives | Annex V.Part 2.200(d) | ||
120 | Derivatives related with commodities | Annex V.Part 2.200(e) | ||
130 | Other | Annex V.Part 2.200(f) | ||
140 | GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET | BAD art 27.Vertical layout(6) |
References National GAAP based on BAD | References National GAAP compatible IFRS | 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 National GAAP based on BAD | References National GAAP compatible IFRS | Current period | Changes in fair value due to credit risk | ||
---|---|---|---|---|---|
Annex V.Part 2.203 | Annex V.Part 2.203 | ||||
010 | 020 | ||||
010 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | ||
020 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | ||
030 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | ||
040 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||
050 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | ||
060 | Other financial liabilities | Annex V.Part 1.38-41 | Annex V.Part 1.38-41 | ||
070 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET | BAD art 27.Vertical layout(6) | 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 | |||
080 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||
090 | Debt securities | Annex V.Part 1.31 | |||
100 | Loans and advances | Annex V.Part 1.32 | |||
110 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||
120 | Debt securities issued | Annex V.Part 1.37 | |||
130 | Other financial liabilities | Annex V.Part 1.38-41 | |||
140 | GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS AND LIABILITIES, NET | BAD art 27.Vertical layout(6) |
References National GAAP based on BAD Annex V.Part 2.207 | References National GAAP compatible IFRS | Current period | ||
---|---|---|---|---|
Annex V.Part 2.205 | ||||
010 | ||||
010 | Fair value changes of the hedging instrument [including discontinuation] | Accounting Directive art 8(1)(a), (6), (8)(a) | IFRS 7.24A(c);IFRS 7.24C(b)(vi) | |
020 | Fair value changes of the hedged item attributable to the hedged risk | Accounting Directive art 8(1)(a), (6), (8)(a) | 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 | Accounting Directive art 8(1)(a), (6), (8)(a) | IFRS 7.24C(b)ii; IFRS 7.24C(b)(vi) | |
040 | Ineffectiveness in profit or loss from hedges of net investments in foreign operations | Accounting Directive art 8(1)(a) | IFRS 7.24C(b)(ii); IFRS 7.24C(b)(vi) | |
050 | GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET | Accounting Directive art 8(1)(a), (6), (8)(a) |
Current period | ||||||
---|---|---|---|---|---|---|
References National GAAP based on BAD | References National GAAP compatible IFRS | Additions | Reversals | Accumulated impairment | ||
Annex V.Part 2.208 | Annex V.Part 2.208 | |||||
010 | 020 | 040 | ||||
060 | Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates | BAD art 27.Vertical layout(13)-(14) | IAS 28.40-43 | |||
070 | Subsidiaries | IFRS 10 Appendix A | ||||
080 | Joint ventures | IAS 28.3 | ||||
090 | Associates | IAS 28.3 | ||||
100 | Impairment or (-) reversal of impairment on non-financial assets | IAS 36.126(a),(b) | ||||
110 | Property, plant and equipment | BAD art 27.Vertical layout(9) | IAS 16.73(e)(v-vi) | |||
120 | Investment properties | BAD art 27.Vertical layout(9) | IAS 40.79(d)(v) | |||
130 | Goodwill | BAD art 27.Vertical layout(9) | IAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v) | |||
140 | Other intangible assets | BAD art 27.Vertical layout(9) | IAS 38.118(e)(iv)(v) | |||
145 | Other | IAS 36.126(a),(b) | ||||
150 | TOTAL |
References National GAAP based on BAD | References National GAAP compatible IFRS | Accounting scope of consolidation [Carrying amount] | ||
---|---|---|---|---|
Annex V.Part 1.27-28, Part 2.209 | ||||
010 | ||||
010 | Cash, cash balances at central banks and other demand deposits | BAD art 4.Assets(1) | IAS 1.54 (i) | |
020 | Cash on hand | Annex V.Part 2.1 | Annex V.Part 2.1 | |
030 | Cash balances at central banks | BAD art 13(2); Annex V.Part 2.2 | Annex V.Part 2.2 | |
040 | Other demand deposits | Annex V.Part 2.3 | Annex V.Part 2.3 | |
050 | Financial assets held for trading | Accounting Directive art 8(1)(a), (5); IAS 39.9 | IFRS 7.8(a)(ii);IFRS 9.Appendix A | |
060 | Derivatives | CRR Annex II | IFRS 9.Appendix A | |
070 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | |
080 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.31 | |
090 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.32 | |
091 | Trading financial assets | BAD Article 32-33; Annex V.Part 1.17 | ||
092 | Derivatives | CRR Annex II; Annex V.Part 1.17 | ||
093 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||
094 | Debt securities | Annex V.Part 1.31 | ||
095 | Loans and advances | Annex V.Part 1.32 | ||
096 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 9.4.1.4 | ||
097 | Equity instruments | IAS 32.11 | ||
098 | Debt securities | Annex V.Part 1.31 | ||
099 | Loans and advances | Annex V.Part 1.32 | ||
100 | Financial assets designated at fair value through profit or loss | Accounting Directive art 8(1)(a), (6) | IFRS 7.8(a)(i); IFRS 9.4.1.5 | |
110 | Equity instruments | IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5 | ||
120 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | |
130 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | |
141 | Financial assets at fair value through other comprehensive income | IFRS 7.8(h); IFRS 9.4.1.2A | ||
142 | Equity instruments | IAS 32.11 | ||
143 | Debt securities | Annex V.Part 1.31 | ||
144 | Loans and advances | Annex V.Part 1.32 | ||
171 | Non-trading non-derivative financial assets measured at fair value through profit or loss | BAD art 36(2) | ||
172 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||
173 | Debt securities | Annex V.Part 1.31 | ||
174 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 | ||
175 | Non-trading non-derivative financial assets measured at fair value to equity | Accounting Directive art 8(1)(a), (8) | ||
176 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||
177 | Debt securities | Annex V.Part 1.31 | ||
178 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 | ||
181 | Financial assets at amortised cost | IFRS 7.8(f); IFRS 9.4.1.2 | ||
182 | Debt securities | Annex V.Part 1.31 | ||
183 | Loans and advances | Annex V.Part 1.32 | ||
231 | Non-trading non-derivative financial assets measured at a cost-based method | BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19 | ||
380 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||
232 | Debt securities | Annex V.Part 1.31 | ||
233 | Loans and advances | Annex V.Part 1.32 | ||
234 | Other non-trading non-derivative financial assets | BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20 | ||
235 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||
236 | Debt securities | Annex V.Part 1.31 | ||
237 | Loans and advances | Annex V.Part 1.32 | ||
240 | Derivatives – Hedge accounting | Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22 | IFRS 9.6.2.1; Annex V.Part 1.22 | |
250 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | Accounting Directive art 8(5), (6); IAS 39.89A (a) | IAS 39.89A(a); IFRS 9.6.5.8 | |
260 | Investments in subsidaries, joint ventures and associates | BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4, 210 | IAS 1.54(e); Annex V.Part 1.21, Part 2.4, 210 | |
270 | Assets under reinsurance and insurance contracts | Annex V.Part 2.211 | IFRS 4.IG20.(b)-(c); Annex V.Part 2.211 | |
280 | Tangible assets | BAD art 4.Assets(10) | ||
290 | Intangible assets | BAD art 4.Assets(9); CRR art 4(1)(115) | IAS 1.54(c); CRR art 4(1)(115) | |
300 | Goodwill | BAD art 4.Assets(9); CRR art 4(1)(113) | IFRS 3.B67(d); CRR art 4(1)(113) | |
310 | Other intangible assets | BAD art 4.Assets(9) | IAS 38.8,118 | |
320 | Tax assets | IAS 1.54(n-o) | ||
330 | Current tax assets | IAS 1.54(n); IAS 12.5 | ||
340 | Deferred tax assets | Accounting Directive art 17(1)(f); CRR art 4(1)(106) | IAS 1.54(o); IAS 12.5; CRR art 4(1)(106) | |
350 | Other assets | Annex V.Part 2.5, 6 | Annex V.Part 2.5 | |
360 | Non-current assets and disposal groups classified as held for sale | IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6 | ||
365 | (-) Haircuts for trading assets valued at fair value | Annex V Part 1.29 | ||
370 | TOTAL ASSETS | BAD art 4 Assets | IAS 1.9(a), IG 6 |
References National GAAP based on BAD | References National GAAP compatible IFRS | 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 2.112, 113 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 | |
020 | Financial guarantees given | CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114 | 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 2.112, 115 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 | |
040 | OFF-BALANCE SHEET EXPOSURES |
Gross carrying amount / Nominal amount | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119 | |||||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Performing | Non-performing | Performing exposures - Accumulated impairment and provisions | Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Collateral received and financial guarantees received | |||||||||||||||||||||
Not past due or Past due <= 30 days | Past due > 30 days <= 90 days | Unlikely to pay that are not past-due or past-due < = 90 days | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 year <= 5 years | Past due > 5 years | Of which: defaulted | Of which: impaired | Unlikely to pay that are not past-due or past-due < = 90 days | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 year < = 5 year | Past due > 5 years | Collateral received on non-performing exposues | Financial guarantees received on non-performing exposures | ||||||||||
010 | 020 | 030 | 055 | 060 | 070 | 080 | 090 | 100 | 105 | 110 | 120 | 130 | 140 | 150 | 160 | 170 | 180 | 190 | 195 | 200 | 210 | ||||
References National GAAP compatible IFRS | Annex V. Part 1.34, Part 2.118, 221 | Annex V. Part 2. 213-216, 223-239 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 213-216, 223-239 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | CRR art 178; Annex V.Part 2.238(b) | IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a) | Annex V. Part 2. 238 | Annex V. Part 2. 238 | Annex V. Part 2. 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | |||
References National GAAP based on BAD | Annex V. Part 1.34, Part 2.118, 221 | Annex V. Part 2. 213-216, 223-239 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 213-216, 223-239 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | CRR art 178; Annex V.Part 2.238(b) | CRR art 4(95); Annex V.Part 2.237(a) | Annex V. Part 2. 238 | Annex V. Part 2. 238 | Annex V. Part 2. 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | |||
010 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | ||||||||||||||||||||||
020 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||||||
030 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||||||
040 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||||||
050 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||||||
060 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||||||
070 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | ||||||||||||||||||||||
080 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||||||
090 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||||||
100 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||||||
110 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||||||
120 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||||||
130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | ||||||||||||||||||||||
140 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | ||||||||||||||||||||||
150 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||||||||||||||||||||||
160 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | ||||||||||||||||||||||
170 | Of which: Credit for consumption | Annex V.Part 2.88(a) | Annex V.Part 2.88(a) | ||||||||||||||||||||||
180 | DEBT INSTRUMENTS AT COST OR AT AMORTISED COST | Annex V.Part 2.233(a) | Annex V.Part 2.233(a) | ||||||||||||||||||||||
181 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | ||||||||||||||||||||||
182 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||||||
183 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||||||
184 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||||||
185 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||||||
186 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||||||
191 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | ||||||||||||||||||||||
192 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||||||
193 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||||||
194 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||||||
195 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||||||
196 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||||||
197 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||||||||||||||||||||||
201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(b) | Annex V.Part 2.233(b) | ||||||||||||||||||||||
211 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | ||||||||||||||||||||||
212 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||||||
213 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||||||
214 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||||||
215 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||||||
216 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||||||
221 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | ||||||||||||||||||||||
222 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||||||
223 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||||||
224 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||||||
225 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||||||
226 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||||||
227 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||||||||||||||||||||||
231 | DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(c), 234 | Annex V.Part 2.233(c), 234 | ||||||||||||||||||||||
330 | DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING | Annex V.Part 2.217 | Annex V.Part 2.217 | ||||||||||||||||||||||
335 | DEBT INSTRUMENTS HELD FOR SALE | Annex V.Part 2.220 | |||||||||||||||||||||||
340 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113, 224 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 224 | ||||||||||||||||||||||
350 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||||||
360 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||||||
370 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||||||
380 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||||||
390 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||||||
400 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||||||||||||||||||||||
410 | Financial guarantees given | CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114, 225 | IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116, 225 | ||||||||||||||||||||||
420 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||||||
430 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||||||
440 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||||||
450 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||||||
460 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||||||
470 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||||||||||||||||||||||
480 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115, 224 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116, 224 | ||||||||||||||||||||||
490 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||||||
500 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||||||
510 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||||||
520 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||||||
530 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||||||
540 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||||||||||||||||||||||
550 | OFF-BALANCE SHEET EXPOSURES | Annex V.Part 2.217 | Annex V.Part 2.217 |
References National GAAP based on BAD | References National GAAP compatible IFRS | Gross carrying amount / nominal amount of exposures with forbearance measures | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119 | |||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Performing exposures with forbearance measures | Non-performing exposures with forbearance measures | Perfoming exposures with forbearance measures - Accumulated impairment and provisions | Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Collateral received and financial guarantees received | |||||||||||||||||
Instruments with modifications in their terms and conditions | Refinancing | of which: Performing forborne exposures under probation reclassified from non-performing | Instruments with modifications in their terms and conditions | Refinancing | of which: Defaulted | of which: Impaired | of which: Forbearance of exposures non-performing prior to forbearance | Instruments with modifications in their terms and conditions | Refinancing | Collateral received on exposures with forbearance measures | Financial guarantees received on exposures with forbearance measures | ||||||||||
010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 | 120 | 130 | 140 | 150 | 160 | 170 | 180 | ||||
Annex V. Part 1.34, Part 2. 118, 240-245, 251-258 | Annex V. Part 2. 256, 259-262 | Annex V. Part 2.241(a), 266 | Annex V. Part 2. 241 (b), 265-266 | Annex V. Part 2. 256(b), 261 | Annex V. Part 2. 259-263 | Annex V. Part 2.241(a), 266 | Annex V. Part 2. 241 (b), 265-266 | CRR art 178; Annex V. Part 2.264(b) | IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.264(a) | Annex V. Part 2. 231, 252(a), 263 | Annex V. Part 2. 267 | Annex V. Part 2. 207 | Annex V. Part 2. 207 | Annex V. Part 2. 241(a), 267 | Annex V. Part 2. 241(b), 267 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | ||||
Annex V. Part 1.34, Part 2. 118, 240-245, 251-255 | Annex V. Part 2. 256, 259-262 | Annex V. Part 2.241(a), 266 | Annex V. Part 2. 241 (b), 265-266 | Annex V. Part 2. 256(b), 261 | Annex V. Part 2. 259-263 | Annex V. Part 2.241(a), 266 | Annex V. Part 2. 241 (b), 265-266 | CRR art 178; Annex V. Part 2.264(b) | CRR art 4(95); Annex V.Part 2.264(a) | Annex V. Part 2. 231, 252(a), 263 | Annex V. Part 2. 267 | Annex V. Part 2. 207 | Annex V. Part 2. 207 | Annex V. Part 2. 241(a), 267 | Annex V. Part 2. 241(b), 267 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | ||||
010 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | ||||||||||||||||||
020 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||
030 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||
040 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||
050 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||
060 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||
070 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | ||||||||||||||||||
080 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||
090 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||
100 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||
110 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||
120 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||
130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | ||||||||||||||||||
140 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | ||||||||||||||||||
150 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||||||||||||||||||
160 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | ||||||||||||||||||
170 | Of which: Credit for consumption | Annex V.Part 2.88(a) | Annex V.Part 2.88(a) | ||||||||||||||||||
180 | DEBT INSTRUMENTS AT COST OR AT AMORTISED COST | Annex V.Part 2.249(a) | Annex V.Part 2.249(a) | ||||||||||||||||||
181 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | ||||||||||||||||||
182 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||
183 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||
184 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||
185 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||
186 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||
191 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | ||||||||||||||||||
192 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||
193 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||
194 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||
195 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||
196 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||
197 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||||||||||||||||||
201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.249(b) | Annex V.Part 2.249(b) | ||||||||||||||||||
211 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | ||||||||||||||||||
212 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||
213 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||
214 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||
215 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||
216 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||
221 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | ||||||||||||||||||
222 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||
223 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||
224 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||
225 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||
226 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||
227 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||||||||||||||||||
231 | DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT | Annex V.Part 2.249(c) | Annex V.Part 2.249(c) | ||||||||||||||||||
330 | DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING | Annex V.Part 2.246 | Annex V.Part 2.246 | ||||||||||||||||||
335 | DEBT INSTRUMENTS HELD FOR SALE | Annex V.Part 2.247 | |||||||||||||||||||
340 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113, 246 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246 |
References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount Annex V.Part 1.27-28 | |||
---|---|---|---|---|---|
Domestic activitivies | Non-domestic activities | ||||
Annex V.Part 2.270 | Annex V.Part 2.270 | ||||
010 | 020 | ||||
010 | Cash, cash balances at central banks and other demand deposits | BAD art 4.Assets(1) | IAS 1.54 (i) | ||
020 | Cash on hand | Annex V.Part 2.1 | Annex V.Part 2.1 | ||
030 | Cash balances at central banks | BAD art 13(2); Annex V.Part 2.2 | Annex V.Part 2.2 | ||
040 | Other demand deposits | Annex V.Part 2.3 | Annex V.Part 2.3 | ||
050 | Financial assets held for trading | Accounting Directive art 8(1)(a), (5); IAS 39.9 | IFRS 9. Appendix A | ||
060 | Derivatives | CRR Annex II | IFRS 9. Appendix A | ||
070 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | ||
080 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.31 | ||
090 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.32 | ||
091 | Trading financial assets | BAD Article 32-33; Annex V.Part 1.17 | |||
092 | Derivatives | CRR Annex II; Annex V.Part 1.17, 27 | |||
093 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||
094 | Debt securities | Annex V.Part 1.31 | |||
095 | Loans and advances | Annex V.Part 1.32 | |||
096 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 7.8(a)(ii); IFRS 9.4.1.4 | |||
097 | Equity instruments | IAS 32.11 | |||
098 | Debt securities | Annex V.Part 1.31 | |||
099 | Loans and advances | Annex V.Part 1.32 | |||
100 | Financial assets designated at fair value through profit or loss | Accounting Directive art 8(1)(a), (6) | IFRS 7.8(a)(i); IFRS 9.4.1.5 | ||
110 | Equity instruments | IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5 | |||
120 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | ||
130 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | ||
141 | Financial assets at fair value through other comprehensive income | IFRS 7.8(h); IFRS 9.4.1.2A | |||
142 | Equity instruments | IAS 32.11 | |||
143 | Debt securities | Annex V.Part 1.31 | |||
144 | Loans and advances | Annex V.Part 1.32 | |||
171 | Non-trading non-derivative financial assets measured at fair value through profit or loss | BAD art 36(2) | |||
172 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||
173 | Debt securities | Annex V.Part 1.31 | |||
174 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 | |||
175 | Non-trading non-derivative financial assets measured at fair value to equity | Accounting Directive art 8(1)(a), (8) | |||
176 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||
177 | Debt securities | Annex V.Part 1.31 | |||
178 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 | |||
181 | Financial assets at amortised cost | IFRS 7.8(f); IFRS 9.4.1.2 | |||
182 | Debt securities | Annex V.Part 1.31 | |||
183 | Loans and advances | Annex V.Part 1.32 | |||
231 | Non-trading non-derivative financial assets measured at a cost-based method | BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19 | |||
330 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||
232 | Debt securities | Annex V.Part 1.31 | |||
233 | Loans and advances | Annex V.Part 1.32 | |||
234 | Other non-trading non-derivative financial assets | BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20 | |||
235 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||
236 | Debt securities | Annex V.Part 1.31 | |||
237 | Loans and advances | Annex V.Part 1.32 | |||
240 | Derivatives – Hedge accounting | Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22 | IFRS 9.6.2.1; Annex V.Part 1.22 | ||
250 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | Accounting Directive art 8(5), (6); IAS 39.89A (a) | IAS 39.89A(a); IFRS 9.6.5.8 | ||
260 | Tangible assets | BAD art 4.Assets(10) | |||
270 | Intangible assets | BAD art 4.Assets(9); CRR art 4(1)(115) | IAS 1.54(c); CRR art 4(1)(115) | ||
280 | Investments in subsidaries, joint ventures and associates | BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4 | IAS 1.54(e); Annex V.Part 1.21, Part 2.4 | ||
290 | Tax assets | IAS 1.54(n-o) | |||
300 | Other assets | Annex V.Part 2.5, 6 | Annex V.Part 2.5 | ||
310 | Non-current assets and disposal groups classified as held for sale | IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7 | |||
315 | (-) Haircuts for trading assets valued at fair value | Annex V Part 1.29 | |||
320 | ASSETS | BAD art 4 Assets | IAS 1.9(a), IG 6 |
References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount Annex V.Part 1.27-28 | |||
---|---|---|---|---|---|
Domestic activitivies | Non-domestic activities | ||||
Annex V.Part 2.270 | Annex V.Part 2.270 | ||||
010 | 020 | ||||
010 | Financial liabilities held for trading | IFRS 7.8 (e) (ii); IFRS 9.BA.6 | |||
020 | Derivatives | IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) | |||
030 | Short positions | IFRS 9.BA7(b) | |||
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 | |||
061 | Trading financial liabilities | Accounting Directive art 8(1)(a),(3),(6) | |||
062 | Derivatives | CRR Annex II; Annex V.Part 1.25 | |||
063 | Short positions | ||||
064 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||
065 | Debt securities issued | Annex V.Part 1.37 | |||
066 | Other financial liabilities | Annex V.Part 1.38-41 | |||
070 | Financial liabilities designated at fair value through profit or loss | Accounting Directive art 8(1)(a), (6); IAS 39.9 | IFRS 7.8 (e)(i); IFRS 9.4.2.2 | ||
080 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||
090 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | ||
100 | Other financial liabilities | Annex V.Part 1.38-41 | Annex V.Part 1.38-41 | ||
110 | Financial liabilities measured at amortised cost | Accounting Directive art 8(3), (6); IAS 39.47 | IFRS 7.8(g); IFRS 9.4.2.1 | ||
120 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||
130 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.37 | ||
140 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.38-41 | ||
141 | Non-trading non-derivative financial liabilities measured at a cost-based method | Accounting Directive art 8(3) | |||
142 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||
143 | Debt securities issued | Annex V.Part 1.37 | |||
144 | Other financial liabilities | Annex V.Part 1.38-41 | |||
150 | Derivatives – Hedge accounting | Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.26 | IFRS 9.6.2.1; Annex V.Part 1.26 | ||
160 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | Accounting Directive art 8(5), (6); Annex V.Part 2.8; IAS 39.89A(b) | IAS 39.89A(b), IFRS 9.6.5.8 | ||
170 | Provisions | BAD art 4.Liabilities(6) | IAS 37.10; IAS 1.54(l) | ||
180 | Tax liabilities | IAS 1.54(n-o) | |||
190 | Share capital repayable on demand | IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12 | |||
200 | Other liabilities | Annex V.Part 2.13 | Annex V.Part 2.13 | ||
210 | Liabilities included in disposal groups classified as held for sale | IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 | |||
215 | Haircuts for trading liabilities valued at fair value | Annex V Part 1.29 | |||
220 | LIABILITIES | IAS 1.9(b);IG 6 |
References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | |||
---|---|---|---|---|---|
Domestic activitivies | Non-domestic activities | ||||
Annex V.Part 2.270 | Annex V.Part 2.270 | ||||
010 | 020 | ||||
010 | Interest income | BAD art 27.Vertical layout(1); Annex V.Part 2.31 | IAS 1.97; Annex V.Part 2.31 | ||
020 | (Interest expenses) | BAD art 27.Vertical layout(2); Annex V.Part 2.31 | IAS 1.97; Annex V.Part 2.31 | ||
030 | (Expenses on share capital repayable on demand) | IFRIC 2.11 | |||
040 | Dividend income | BAD art 27.Vertical layout(3); Annex V.Part 2.40 | Annex V.Part 2.40 | ||
050 | Fee and commission income | BAD art 27.Vertical layout(4) | IFRS 7.20(c) | ||
060 | (Fee and commission expenses) | BAD art 27.Vertical layout(5) | IFRS 7.20(c) | ||
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) | Annex V.Part 2.45 | ||
080 | Gains or (-) losses on financial assets and liabilities held for trading, net | BAD art 27.Vertical layout(6) | IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46 | ||
083 | Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss | IFRS 9.5.7.1 | |||
085 | Gains or (-) losses on trading financial assets and liabilities, net | BAD art 27.Vertical layout(6) | |||
090 | Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net | IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44 | |||
095 | Gains or (-) losses on non-trading financial assets and liabilities, net | BAD art 27.Vertical layout(6) | |||
100 | Gains or (-) losses from hedge accounting, net | Accounting Directive art 8(1)(a), (6), (8) | Annex V.Part 2.47-48 | ||
110 | Exchange differences [gain or (-) loss], net | BAD art 39 | IAS 21.28, 52 (a) | ||
120 | Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net | BAD art 27.Vertical layout(13)-(14); Annex V Part 2.56 | |||
130 | Gains or (-) losses on derecognition of non financial assets, net | IAS 1.34 | |||
140 | Other operating income | BAD art 27.Vertical layout(7); Annex V.Part 2.314-316 | Annex V.Part 2.314-316 | ||
150 | (Other operating expenses) | BAD art 27.Vertical layout(10); Annex V.Part 2.314-316 | Annex V.Part 2.314-316 | ||
155 | TOTAL OPERATING INCOME, NET | ||||
160 | (Administrative expenses) | BAD art 27.Vertical layout(8) | |||
170 | (Depreciation) | IAS 1.102, 104 | |||
171 | Modification gains or (-) losses, net | IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49 | |||
175 | (Increases or (-) decreases of the fund for general banking risks, net) | BAD art 38.2 | |||
180 | (Provisions or (-) reversal of provisions) | IAS 37.59, 84; IAS 1.98(b)(f)(g) | |||
190 | (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) | BAD art 35-37, Annex V.Part 2.52, 53 | IFRS 7.20(a)(viii); Annex V Part 2.51, 53 | ||
200 | (Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates) | BAD art 27.Vertical layout(13)-(14) | IAS 28.40-43 | ||
210 | (Impairment or (-) reversal of impairment on non-financial assets) | IAS 36.126(a)(b) | |||
220 | Negative goodwill recognised in profit or loss | Accounting Directive art 24(3)(f) | IFRS 3.Appendix B64(n)(i) | ||
230 | Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates | BAD art 27.Vertical layout(13)-(14) | Annex V.Part 2.54 | ||
240 | Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations | IFRS 5.37; Annex V.Part 2.55 | |||
250 | PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS | IAS 1.102, IG 6; IFRS 5.33 A | |||
260 | (Tax expense or (-) income related to profit or loss from continuing operations) | BAD art 27.Vertical layout(15) | IAS 1.82(d); IAS 12.77 | ||
270 | PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS | BAD art 27.Vertical layout(16) | IAS 1, IG 6 | ||
275 | Extraordinary profit or (-) loss after tax | BAD art 27.Vertical layout(21) | |||
280 | Profit or (-) loss after tax from discontinued operations | IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56 | |||
290 | PROFIT OR (-) LOSS FOR THE YEAR | BAD art 27.Vertical layout(23) | IAS 1.81A(a) |
z-axis | Country of residence of the counterparty | |||||||||
---|---|---|---|---|---|---|---|---|---|---|
Accumulated impairment | Accumulated negative changes in fair value due to credit risk on non-performing exposures | |||||||||
Gross carrying amount | Of which: held for trading or trading | of which: financial assets subject to impairment | Of which: debt forbearance | Of which: non-perfoming | ||||||
References National GAAP based on BAD | References National GAAP compatible IFRS | Annex V.Part 1.34, Part 2.271, 275 | Annex V.Part 1.15(a), 16(a), 17, Part 2.273 | Annex V.Part 2.273 | Annex V.Part 2.275 | Annex V.Part 2.275 | Annex V.Part 2.274 | Annex V.Part 2.274 | ||
010 | 011 | 012 | 022 | 025 | 031 | 040 | ||||
010 | Derivatives | CRR Annex II; Annex V.Part 2.272 | IFRS 9 Appendix A, Annex V.Part 2.272 | |||||||
020 | Of which: credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |||||||
030 | Of which: other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |||||||
040 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b) | IAS 32.11 | |||||||
050 | Of which: credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |||||||
060 | Of which: other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |||||||
070 | Of which: non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||
080 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | |||||||
090 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | |||||||
100 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | |||||||
110 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |||||||
120 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |||||||
130 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||
140 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | |||||||
150 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | |||||||
160 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | |||||||
170 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |||||||
180 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |||||||
190 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||
200 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | |||||||
210 | Of which: Loans collateralized by commercial immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||
220 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||
230 | Of which: Loans collateralized by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||
240 | Of which: Credit for consumption | Annex V.Part 2.88(a) | Annex V.Part 2.88(a) |
z-axis | Country of residence of the counterparty | ||||||
---|---|---|---|---|---|---|---|
Provisions for commitments and guarantees given | |||||||
Nominal amount | Of which: debt forbearance | Of which: non-perfoming | |||||
References National GAAP based on BAD | References National GAAP compatible IFRS | 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 2.112, 113 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 | ||||
020 | Financial guarantees given | CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114 | 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 2.112, 115 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 |
z-axis | Country of residence of the counterparty | |||
---|---|---|---|---|
References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | ||
Annex V.Part 1.27-28, 2.271 | ||||
010 | ||||
010 | Derivatives | CRR Annex II; Annex V.Part 1.24(a), 25, 26, 44(e), Part 2.272 | IFRS 9 Appendix A, Annex V.Part 1.44(e), Part 2.272 | |
020 | Of which: credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |
030 | Of which: other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |
040 | Short positions | Annex V.Part 1.44(d) | IFRS 9.BA7(b); Annex V.Part 1.44(d) | |
050 | Of which: credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |
060 | Of which: other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |
070 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |
080 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | |
090 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | |
100 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |
110 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |
120 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |
130 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) |
References National GAAP based on BAD | References National GAAP compatible IFRS | 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 | BAD art 4.Assets(9) | 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 National GAAP based on BAD | References National GAAP compatible IFRS | Current period | ||
---|---|---|---|---|
Annex V.Part 2.280 | ||||
BAD art 27.Vertical layout(4), (5) | IFRS 7.20(c ) | 010 | ||
010 | Fee and commission income | Annex V.Part 2.281-283 | ||
020 | Securities | |||
030 | Issuances | Annex V.Part 2.284(a) | Annex V.Part 2.284(a) | |
040 | Transfer orders | Annex V.Part 2.284(b) | Annex V.Part 2.284(b) | |
050 | Other | Annex V.Part 2.284(c) | Annex V.Part 2.284(c) | |
060 | Clearing and settlement | Annex V.Part 2.284(d) | Annex V.Part 2.284(d) | |
070 | Asset management | Annex V.Part 2.284(e); 285(a) | Annex V.Part 2.284(e); 285(a) | |
080 | Custody [by type of customer] | Annex V.Part 2.284(e); 285(b) | Annex V.Part 2.284(e); 285(b) | |
090 | Collective investment | |||
100 | Other | |||
110 | Central administrative services for collective investment | Annex V.Part 2.284(e); 285(c) | Annex V.Part 2.284(e); 285(c) | |
120 | Fiduciary transactions | Annex V.Part 2.284(e); 285(d) | Annex V.Part 2.284(e); 285(d) | |
130 | Payment services | Annex V.Part 2.284(e), 285(e) | Annex V.Part 2.284(e), 285(e) | |
140 | Customer resources distributed but not managed [by type of product] | Annex V.Part 2.285(f) | Annex V.Part 2.285(f) | |
150 | Collective investment | |||
160 | Insurance products | |||
170 | Other | |||
180 | Structured Finance | Annex V.Part 2.284(f) | Annex V.Part 2.284(f) | |
190 | Loan servicing activities | Annex V.Part 2.284(g) | Annex V.Part 2.284(g) | |
200 | Loan commitments given | Annex V.Part 2.284(h) | IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(h) | |
210 | Financial guarantees given | Annex V.Part 2.284(h) | IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(h) | |
220 | Other | Annex V.Part 2.284(j) | Annex V.Part 2.284(j) | |
230 | (Fee and commission expenses) | Annex V.Part 2.113-115 | ||
240 | (Clearing and settlement) | Annex V.Part 2.284(d) | Annex V.Part 2.284(d) | |
250 | (Custody) | Annex V.Part 2.285(b) | Annex V.Part 2.285(b) | |
260 | (Loan servicing activities) | Annex V.Part 2.284(g) | Annex V.Part 2.284(g) | |
270 | (Loan commitments received) | Annex V.Part 2.284(i) | Annex V.Part 2.284(i) | |
280 | (Financial guarantees received) | Annex V.Part 2.284(i) | Annex V.Part 2.284(i) | |
290 | (Other) | Annex V.Part 2.284(j) | Annex V.Part 2.284(j) |
References National GAAP based on BAD | References National GAAP compatible IFRS | Amount of the assets involved in the services provided | ||
---|---|---|---|---|
Annex V.Part 2.285(g) | ||||
010 | ||||
010 | Asset management [by type of customer] | Annex V.Part 2.285(a) | Annex V.Part 2.285(a) | |
020 | Collective investment | |||
030 | Pension funds | |||
040 | Customer portfolios managed on a discretionary basis | |||
050 | Other investment vehicles | |||
060 | Custody assets [by type of customer] | Annex V.Part 2.285(b) | Annex V.Part 2.285(b) | |
070 | Collective investment | |||
080 | Other | |||
090 | Of which: entrusted to other entities | |||
100 | Central administrative services for collective investment | Annex V.Part 2.285(c) | Annex V.Part 2.285(c) | |
110 | Fiduciary transactions | Annex V.Part 2.285(d) | Annex V.Part 2.285(d) | |
120 | Payment services | Annex V.Part 2.285(e) | Annex V.Part 2.285(e) | |
130 | Customer resources distributed but not managed [by type of product] | Annex V.Part 2.285(f) | Annex V.Part 2.285(f) | |
140 | Collective investment | |||
150 | Insurance products | |||
160 | Other |
References National GAAP based on BAD | 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 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 |
By nature of the activities | References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | |||
---|---|---|---|---|---|---|
Securitisation Special Purpose Entities | Asset management | Other activities | ||||
CRR art 4(1)(66) | Annex V.Part 2.285(a) | |||||
IFRS 12.24, B6.(a) | 010 | 020 | 030 | |||
010 | Selected financial assets recognised in the reporting institution's balance sheet | IFRS 12.29(a),(b) | ||||
021 | of which: non-performing | Annex V.Part 2.213-239 | Annex V.Part 2.213-239 | |||
030 | Derivatives | CRR Annex II; Annex V.Part 2.272 | IFRS 9 Appendix A; Annex V.Part 2.272 | |||
040 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | |||
050 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | |||
060 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | |||
070 | Selected equity and financial liabilites recognised in the reporting institution's balance sheet | IFRS 12.29(a),(b) | ||||
080 | Equity instruments issued | IAS 32.11 | ||||
090 | Derivatives | CRR Annex II; Annex V.Part 1.24(a), 25, 26, Part 2.272 | IFRS 9 Appendix A; Annex V.Part 2.272 | |||
100 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||
110 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | |||
Nominal amount | ||||||
120 | Off-balance sheet exposures given by the reporting institution | CRR Annex I; Annex V.Part 2.112, 113-115, 118 | IFRS 12.B26.(e); CRR Annex I; Annex V.Part 2.102-105, 113-115, 118 | |||
131 | of which: non-performing | Annex V.Part 2.117 | Annex V.Part 2.117 |
References National GAAP based on BAD | References National GAAP compatible IFRS | Outstanding balances | ||||||
---|---|---|---|---|---|---|---|---|
Parent and entities with joint control or significant influence | Subsidiaries and other entities of the same group | Associates and joint ventures | Key management of the institution or its parent | Other related parties | ||||
IAS 24.19(a),(b) | IAS 24.19(c); Annex V.Part 2.289 | IAS 24.19(d),(e); Annex V.Part 2.289 | IAS 24.19(f) | IAS 24.19(g) | ||||
Accounting Directive art 17(1)(p) | Accounting Directive art 17(1)(p); Annex V.Part 2.289 | Accounting Directive art 17(1)(p); Annex V.Part 2.289 | Accounting Directive art 17(1)(p) | Accounting Directive art 17(1)(p) | ||||
Annex V.Part 2.288-291 | Annex V.Part 2.288-291 | 010 | 020 | 030 | 040 | 050 | ||
010 | Selected financial assets | IAS 24.18(b) | ||||||
020 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | |||||
030 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | |||||
040 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | |||||
050 | of which: non-performing | Annex V. Part 2.213-239 | Annex V. Part 2.213-239 | |||||
060 | Selected financial liabilities | IAS 24.18(b) | ||||||
070 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||||
080 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | |||||
090 | Nominal amount of loan commitments, financial guarantees and other commitments given | CRR Annex I; Annex V.Part 2.112, 113-115, 118 | IAS 24.18(b); CRR Annex I; Annex V.Part 2.102-105, 113-115, 118 | |||||
100 | of which: non-performing | Annex V. Part 2.117 | IAS 24.18(b); Annex V. Part 2.117 | |||||
110 | Loan commitments, financial guarantees and other commitments received | Annex V.Part 2.102-103, 113-115, 290 | IAS 24.18(b); Annex V.Part 2.290 | |||||
120 | Notional amount of derivatives | Annex V.Part 2.133-135 | Annex V.Part 2.133-135 | |||||
131 | Accumulated impairment and accumulated negative changes in fair value due to credit risk on non-performing exposures | Annex V.Part 2.69-71, 291 | IAS 24.1(c); Annex V.Part 2.69-71, 291 | |||||
132 | Provisions on non-performing off-balance sheet exposures | Annex V.Part 2.11, 106, 291 | Annex V.Part 2.11, 106, 291 |
References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | ||||||
---|---|---|---|---|---|---|---|---|
Parent and entities with joint control or significant influence | Subsidiaries and other entities of the same group | Associates and joint ventures | Key management of the institution or its parent | Other related parties | ||||
IAS 24.19(a),(b) | IAS 24.19(c) | IAS 24.19(d),(e) | IAS 24.19(f) | IAS 24.19(g) | ||||
Annex V.Part 2.288-289, 292-293 | Annex V.Part 2.288-289, 292-293 | 010 | 020 | 030 | 040 | 050 | ||
010 | Interest income | BAD art 27.Vertical layout(1); Annex V.Part 2.31 | IAS 24.18(a); Annex V.Part 2.31 | |||||
020 | Interest expenses | BAD art 27.Vertical layout(2); Annex V.Part 2.31 | IAS 24.18(a); IAS 1.97; Annex V.Part 2.31 | |||||
030 | Dividend income | BAD art 27.Vertical layout(3); Annex V.Part 2.40 | IAS 24.18(a); Annex V.Part 2.40 | |||||
040 | Fee and commission income | BAD art 27.Vertical layout(4) | IAS 24.18(a); IFRS 7.20(c) | |||||
050 | Fee and commission expenses | BAD art 27.Vertical layout(5) | IAS 24.18(a); IFRS 7.20(c) | |||||
060 | Gains or (-) losses on de-recognition of financial assets and liabilities not measured at fair value through profit or loss | BAD art 27.Vertical layout(6) | IAS 24.18(a) | |||||
070 | Gains or (-) losses on de-recognition of other than financial assets | Annex V.Part 2.292 | IAS 24.18(a); Annex V.Part 2.292 | |||||
080 | Impairment or (-) reversal of impairment on non-performing exposures | Annex V. Part 2.293 | IAS 24.18(d); Annex V.Part 2.293 | |||||
090 | Provisions or (-) reversal of provisions on non-performing exposures | Annex V. Part 2.50, 293 | Annex V. Part 2.50, 293 |
LEI code | Entity code | Entity name | Entry date | Share capital of investee | Equity of investee | Total assets of investee | Profit or (-) loss of investee | Residence of investee | Sector of investee | NACE Code | Accumulated equity interest [%] | Voting rights [%] | Group structure [relationship] | Accounting treatment [Accounting Group] | Accounting treatment [CRR Group] | Carrying amount | Acquisition cost | Goodwill link to Investee | Fair value of investments for which there are published price quotations |
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Annex V.Part 2.294-295, 296(a) | Annex V.Part 2.294-295, 296(b) | IFRS 12.12(a), 21(a)(i); Annex V.Part 2.294-295, 296(c) | Annex V.Part 2.294-295, 296(d) | Annex V.Part 2.294-295, 296(e) | IFRS 12.B12(b); Annex V.Part 2.294-295, 296(f) | IFRS 12.B12(b); Annex V.Part 2.294-295, 296(f) | IFRS 12.B12(b); Annex V.Part 2.294-295, 296(f) | IFRS 12.12.(b), 21.(a).(iii); Annex V.Part 2.294-295, 296(g) | Annex V.Part 2.294-295, 296(h) | Annex V.Part 2.294-295, 296(i) | IFRS 12.21(a)(iv); Annex V.Part 2.294-295, 296(j) | IFRS 12.21(a)(iv); Annex V.Part 2.294-295, 296(k) | IFRS 12.10(a)(i); Annex V.Part 2.294-295, 296(l) | IFRS 12.21(b); Annex V.Part 2.294-295, 296(m) | CRR art 18; Annex V.Part 2.294-295, 296(n) | Annex V.Part 2.294-295, 296(0) | Annex V.Part 2.294-295, 296(p) | Annex V.Part 2.294-295, 296(q) | IFRS 12.21(b)(iii); Annex V.Part 2.294-295, 296(r) |
Annex V.Part 2.294-295, 296(a) | Annex V.Part 2.294-295, 296(b) | Annex V.Part 2.294-295, 296(c) | Annex V.Part 2.294-295, 296(d) | Annex V.Part 2.294-295, 296(e) | Annex V.Part 2.294-295, 296(f) | Annex V.Part 2.294-295, 296(f) | Annex V.Part 2.294-295, 296(f) | Annex V.Part 2.294-295, 296(q) | Annex V.Part 2.294-295, 296(h) | Annex V.Part 2.294-295, 296(i) | Annex V.Part 2.294-295, 296(j) | Annex V.Part 2.294-295, 296(k) | Annex V.Part 2.294-295, 296(l) | Annex V.Part 2.294-295, 296(m) | CRR art 423(b); Annex V.Part 2.294-295, 296(n) | Annex V.Part 2.294-295, 296(0) | Annex V.Part 2.294-295, 296(p) | Annex V.Part 2.294-295, 296(q) | Annex V.Part 2.294-295, 296(r) |
010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 095 | 100 | 110 | 120 | 130 | 140 | 150 | 160 | 170 | 180 | 190 |
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) | |
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 National GAAP based on BAD Annex V.Part 2.298 | References National GAAP compatible IFRS Annex V.Part 2.298 | Fair value IFRS 7.25-26 | Fair value hierarchy IFRS 13.97, 93(b) | ||||
---|---|---|---|---|---|---|---|
Level 1 IFRS 13.76 | Level 2 IFRS 13.81 | Level 3 IFRS 13.86 | |||||
ASSETS | 010 | 020 | 030 | 040 | |||
015 | Financial assets at amortised cost | Accounting Directive art 8(4)(b), (6); IAS 39.9 | IFRS 7.8(f); IFRS 9.4.1.2 | ||||
016 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.31 | ||||
017 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.32 | ||||
021 | Non-trading non-derivative financial assets measured at a cost-based method | BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19 | |||||
022 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||||
023 | Debt securities | Annex V.Part 1.31 | |||||
024 | Loans and advances | Annex V.Part 1.32 | |||||
031 | Other non-trading non-derivative financial assets | BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20 | |||||
032 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||||
033 | Debt securities | Annex V.Part 1.31 | |||||
034 | Loans and advances | Annex V.Part 1.32 | |||||
LIABILITIES | |||||||
070 | Financial liabilities measured at amortised cost | Accounting Directive art 8(3), (6); IAS 39.47 | IFRS 7.8(g); IFRS 9.4.2.1 | ||||
080 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||||
090 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.37 | ||||
100 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.38-41 | ||||
101 | Non-trading non-derivative financial liabilities measured at a cost-based method | Accounting Directive art 8(3) | |||||
102 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||||
103 | Debt securities issued | Annex V.Part 1.37 | |||||
104 | Other financial liabilities | Annex V.Part 1.38-41 |
References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount Annex V.Part 1.27-28 | |||||
---|---|---|---|---|---|---|---|
Accounting mismatch | Managed on a fair value basis | Hybrid contracts | Managed for credit risk | ||||
IFRS 9.B4.1.29 | IFRS 9.B4.1.33 | IFRS 9.4.3.6; IFRS 9.4.3.7; Annex V.Part 2.300 | IFRS 9.6.7; IFRS 7.8(a)(e); Annex V.Part 2.301 | ||||
ASSETS | 010 | 020 | 030 | 040 | |||
010 | Financial assets designated at fair value through profit or loss | Accounting Directive art 8(1)(a), (6) | IFRS 7.8(a)(i); IFRS 9.4.1.5 | ||||
030 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | ||||
040 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | ||||
LIABILITIES | |||||||
050 | Financial liabilities designated at fair value through profit or loss | Accounting Directive art 8(1)(a), (6); IAS 39.9 | IFRS 7.8 (e)(i); IFRS 9.4.2.2 | ||||
060 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||||
070 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | ||||
080 | Other financial liabilities | Annex V.Part 1.38-41 | Annex V.Part 1.38-41 |
References National GAAP compatible IFRS 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 National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount Annex V.Part 1.27-28 | ||||||||
---|---|---|---|---|---|---|---|---|---|---|
Pensions and other post employment defined benefit obligations | Other long term employee benefits | Restructuring | Pending legal issues and tax litigation | Commitments and guarantees given under national GAAP | Other commitments and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4 | Other provisions | ||||
IAS 19.63; IAS 1.78(d); Annex V.Part 2.9 | IAS 19.153; IAS 1.78(d); Annex V.Part 2.10 | IAS 37.70-83 | IAS 37.14 | IAS 37; IFRS 4; Annex V. Part 2.304-305 | IAS 37.14 | |||||
Annex V.Part 2.9 | Annex V.Part 2.10 | BAD art 24-25, 33(1) | ||||||||
010 | 020 | 030 | 040 | 050 | 055 | 060 | ||||
010 | Opening balance [carrying amount at the beginning of the period] | IAS 37.84 (a) | ||||||||
020 | Additions, including increases in existing provisions | IAS 37.84 (b) | ||||||||
030 | (-) Amounts used | IAS 37.84 (c) | ||||||||
040 | (-) Unused amounts reversed during the period | IAS 37.84 (d) | ||||||||
050 | Increase in the discounted amount [passage of time] and effect of any change in the discount rate | IAS 37.84 (e) | ||||||||
060 | Other movements | |||||||||
070 | Closing balance [carrying amount at the end of the period] | IAS 37.84 (a) |
References National GAAP compatible IFRS | 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 National GAAP compatible IFRS | Defined benefit obligations | ||
---|---|---|---|
Annex V.Part 2.306, 309 | |||
010 | |||
010 | Opening balance [present value] | IAS 19.140(a)(ii) | |
020 | Current service cost | IAS 19.141(a) | |
030 | Interest cost | IAS 19.141(b) | |
040 | Contributions paid | IAS 19.141(f) | |
050 | Actuarial (-) gains or losses from changes in demographic assumptions | IAS 19.141(c)(ii) | |
060 | Actuarial (-) gains or losses from changes in financial assumptions | IAS 19.141(c)(iii) | |
070 | Foreign currency exchange increase or (-) decrease | IAS 19.141(e) | |
080 | Benefits paid | IAS 19.141(g) | |
090 | Past service cost, including gains and losses arising from settlements | IAS 19.141(d) | |
100 | Increase or (-) decrease through business combinations and disposals | IAS 19.141(h) | |
110 | Other increases or (-) decreases | ||
120 | Closing balance [present value] | IAS 19.140(a)(ii); Annex V.Part 2.310 |
References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | ||
---|---|---|---|---|
010 | ||||
010 | Pension and similar expenses | Annex V.Part 2.311(a) | Annex V.Part 2.311(a) | |
020 | Share based payments | Annex V.Part 2.311b) | IFRS 2.44; Annex V.Part 2.311(b) |
References National GAAP based on BAD | References National GAAP compatible IFRS | 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 | BAD art 27.Vertical layout(6) | IFRS 7.20(a)(i) |
References National GAAP based on BAD | References National GAAP compatible IFRS | 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 National GAAP based on BAD | References National GAAP compatible IFRS | Income | Expenses | ||
---|---|---|---|---|---|
010 | 020 | ||||
010 | Changes in fair value in tangible assets measured using the fair value model | Annex V.Part 2.314 | IAS 40.76(d); Annex V.Part 2.314 | ||
020 | Investment property | Annex V.Part 2.314 | IAS 40.75(f); Annex V.Part 2.314 | ||
030 | Operating leases other than investment property | Annex V.Part 2.315 | IAS 17.50, 51, 56(b); Annex V.Part 2.315 | ||
040 | Other | Annex V.Part 2.316 | Annex V.Part 2.316 | ||
050 | OTHER OPERATING INCOME OR EXPENSES | Annex V.Part 2.314-316 | Annex V.Part 2.314-316 |
Sources of equity changes | References National GAAP based on BAD | References National GAAP compatible IFRS | Capital | Share premium | Equity instruments issued other than Capital | Other equity | Accumulated other comprehensive income | Retained earnings | Revaluation reserves | Fair value reserves | Other reserves | First consolidation differences | (-) Treasury shares | Profit or (-) loss atributable to owners of the parent | (-) Interim dividends | Minority interests | Total | ||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Accumulated Other Comprehensive Income | Other items | ||||||||||||||||||
IAS 1.106, 54(r) | IAS 1.106, 78(e) | IAS 1.106, Annex V.Part 2.18-19 | IAS 1.106; Annex V.Part 2.20 | IAS 1.106 | CRR art 4(1)(123) | IFRS 1.30 D5-D8 | IAS 1.106, 54(c) | IAS 1.106; IAS 32.34, 33; Annex V.Part 2.30 | IAS 1.106(a) | IAS 1.106; IAS 32.35 | IAS 1.54(q), 106(a) | IAS 1.54(q), 106(a) | IAS 1.9(c), IG6 | ||||||
BAD art 4.Liabilities(9), BAD art 22 | BAD art 4.Liabilities(10); CRR art 4(124) | Annex V.Part 2.18-19 | Annex V.Part 2.20 | Accounting Directive art 8(1)(a), (6) | BAD art 4 Liabilities (13); CRR art 4(123) | BAD art 4.Liabilities(12) | Accounting Directive 24(3)(c) | Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.30 | BAD art 4.Liabilities(14) | CRR Article 26(2b) | Accounting Directive art 24(4) | Accounting Directive art 24(4) | |||||||
010 | 020 | 030 | 040 | 050 | 060 | 070 | 075 | 080 | 085 | 090 | 100 | 110 | 120 | 130 | 140 | ||||
010 | Opening balance [before restatement] | ||||||||||||||||||
020 | Effects of corrections of errors | IAS 1.106.(b); IAS 8.42 | |||||||||||||||||
030 | Effects of changes in accounting policies | IAS 1.106.(b); IAS 1.IG6; IAS 8.22 | |||||||||||||||||
040 | Opening balance [current period] | ||||||||||||||||||
050 | Issuance of ordinary shares | IAS 1.106.(d).(iii) | |||||||||||||||||
060 | Issuance of preference shares | IAS 1.106.(d).(iii) | |||||||||||||||||
070 | Issuance of other equity instruments | IAS 1.106.(d).(iii) | |||||||||||||||||
080 | Exercise or expiration of other equity instruments issued | IAS 1.106.(d).(iii) | |||||||||||||||||
090 | Conversion of debt to equity | IAS 1.106.(d).(iii) | |||||||||||||||||
100 | Capital reduction | IAS 1.106.(d).(iii) | |||||||||||||||||
110 | Dividends | IAS 1.106.(d).(iii); IAS 32.35; IAS 1.IG6 | |||||||||||||||||
120 | Purchase of treasury shares | IAS 1.106.(d).(iii); IAS 32.33 | |||||||||||||||||
130 | Sale or cancellation of treasury shares | IAS 1.106.(d).(iii); IAS 32.33 | |||||||||||||||||
140 | Reclassification of financial instruments from equity to liability | IAS 1.106.(d).(iii) | |||||||||||||||||
150 | Reclassification of financial instruments from liability to equity | IAS 1.106.(d).(iii) | |||||||||||||||||
160 | Transfers among components of equity | IAS 1.106.(d).(iii); Annex V.Part 2.318 | |||||||||||||||||
170 | Equity increase or (-) decrease resulting from business combinations | IAS 1.106.(d).(iii) | |||||||||||||||||
180 | Share based payments | IAS 1.106.(d).(iii); IFRS 2.10 | |||||||||||||||||
190 | Other increase or (-) decrease in equity | IAS 1.106.(d) | |||||||||||||||||
200 | Total comprehensive income for the year | IAS 1.106.(d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6 | |||||||||||||||||
210 | Closing balance [current period]” |
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