+ANNEX IV
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ANNEX IV
ANNEX IV
‘FINREP data points’ under IFRS or National GAAP compatible with IFRS
[EUR-Lex]
1.
Balance Sheet Statement [Statement of Financial Position]
1.1
Assets
[EUR-Lex]
1.2
Liabilities
[EUR-Lex]
1.3
Equity
[EUR-Lex]
2.
Statement of profit or loss
[EUR-Lex]
5.
Breakdown of non-trading loans and advances by product
5.1
Loans and advances other than held for trading, trading or held for sale assets by product
[EUR-Lex]
8.
Breakdown of financial liabilities
8.1
Breakdown of financial liabilities by product and by counterparty sector
[EUR-Lex]
8.2
Subordinated financial liabilities
[EUR-Lex]
10.
Derivatives - Trading and economic hedges
[EUR-Lex]
11.
Hedge accounting
11.1
Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge
[EUR-Lex]
▼M5
18.
Information on performing and non-performing exposures
18.0 Information on performing and non-performing exposures
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References
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Gross carrying amount / Nominal amount
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Performing
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Not past due or Past due ≤ = 30 days
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Past due > 30 days ≤ = 90 days
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Of which: Instruments without significant increase in credit risk since initial recognition (Stage 1)
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Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
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Of which: purchased or originated credit-impaired financial assets
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0010
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0020
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0030
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0055
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0056
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0057
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0058
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Annex V. Part 1.34, Part 2.118, 221
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Annex V. Part 2. 213-216, 223-239
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Annex V. Part 2. 222, 235
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Annex V. Part 2. 222, 235
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IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d)
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IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)
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IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)
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0005
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Cash balances at central banks and other demand deposits
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Annex V.Part 2.2, 3
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0010
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Debt securities
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Annex V.Part 1.31, 44(b)
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0020
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Central banks
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Annex V.Part 1.42(a)
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0030
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General governments
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Annex V.Part 1.42(b)
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0040
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Credit institutions
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Annex V.Part 1.42(c)
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0050
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Other financial corporations
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Annex V.Part 1.42(d)
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0060
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Non-financial corporations
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Annex V.Part 1.42(e)
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0070
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Loans and advances
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Annex V.Part 1.32, 44(a)
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0080
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Central banks
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Annex V.Part 1.42(a)
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0090
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General governments
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Annex V.Part 1.42(b)
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0100
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Credit institutions
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Annex V.Part 1.42(c)
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0110
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Other financial corporations
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Annex V.Part 1.42(d)
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0120
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Non-financial corporations
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Annex V.Part 1.42(e)
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0130
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Of which: Small and Medium-sized Enterprises
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SME Art 1 2(a)
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0140
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Of which: Loans collateralised by commercial immovable property
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Annex V.Part 2.86(a), 87, 234i (a)
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0150
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Households
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Annex V.Part 1.42(f)
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0160
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Of which: Loans collateralised by residential immovable property
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Annex V.Part 2.86(a), 87, 234i (a)
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0170
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Of which: Credit for consumption
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Annex V.Part 2.88(a), 234i (b)
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0180
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DEBT INSTRUMENTS AT COST OR AT AMORTISED COST
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Annex V.Part 2.233(a)
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0181
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Debt securities
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Annex V.Part 1.31, 44(b)
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0182
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Central banks
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Annex V.Part 1.42(a)
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0183
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General governments
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Annex V.Part 1.42(b)
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0184
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Credit institutions
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Annex V.Part 1.42(c)
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0185
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Other financial corporations
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Annex V.Part 1.42(d)
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0186
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Non-financial corporations
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Annex V.Part 1.42(e)
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0191
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Loans and advances
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Annex V.Part 1.32, 44(a)
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0192
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Central banks
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Annex V.Part 1.42(a)
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0193
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General governments
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Annex V.Part 1.42(b)
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0194
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Credit institutions
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Annex V.Part 1.42(c)
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0195
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Other financial corporations
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Annex V.Part 1.42(d)
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0196
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Non-financial corporations
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Annex V.Part 1.42(e)
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0900
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Of which: Small and Medium-sized Enterprises
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SME Art 1 2(a)
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0903
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Of which: Loans collateralised by commercial immovable property
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Annex V.Part 2.86(a), 87, 234i (a)
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0197
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Households
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Annex V.Part 1.42(f)
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0910
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Of which: Loans collateralised by residential immovable property
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Annex V.Part 2.86(a), 87, 234i (a)
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0913
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Of which: Credit for consumption
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Annex V.Part 2.88(a), 234i (b)
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0201
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DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT
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Annex V.Part 2.233(b)
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0211
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Debt securities
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Annex V.Part 1.31, 44(b)
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0212
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Central banks
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Annex V.Part 1.42(a)
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0213
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General governments
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Annex V.Part 1.42(b)
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0214
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Credit institutions
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Annex V.Part 1.42(c)
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0215
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Other financial corporations
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Annex V.Part 1.42(d)
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0216
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Non-financial corporations
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Annex V.Part 1.42(e)
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0221
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Loans and advances
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Annex V.Part 1.32, 44(a)
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0222
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Central banks
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Annex V.Part 1.42(a)
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0223
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General governments
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Annex V.Part 1.42(b)
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0224
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Credit institutions
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Annex V.Part 1.42(c)
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0225
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Other financial corporations
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Annex V.Part 1.42(d)
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0226
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Non-financial corporations
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Annex V.Part 1.42(e)
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0920
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Of which: Small and Medium-sized Enterprises
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SME Art 1 2(a)
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0923
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Of which: Loans collateralised by commercial immovable property
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Annex V.Part 2.86(a), 87, 234i (a)
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0227
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Households
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Annex V.Part 1.42(f)
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0930
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Of which: Loans collateralised by residential immovable property
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Annex V.Part 2.86(a), 87, 234i (a)
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0933
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Of which: Credit for consumption
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Annex V.Part 2.88(a), 234i (b)
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0231
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DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT
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Annex V.Part 2.233(c), 234
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0330
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DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING
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Annex V.Part 2.217
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0335
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DEBT INSTRUMENTS HELD FOR SALE
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Annex V.Part 2.220
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0340
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Loan commitments given
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CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
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0350
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Central banks
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Annex V.Part 1.42(a)
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0360
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General governments
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Annex V.Part 1.42(b)
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0370
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Credit institutions
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Annex V.Part 1.42(c)
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0380
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Other financial corporations
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Annex V.Part 1.42(d)
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0390
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Non-financial corporations
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Annex V.Part 1.42(e)
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0400
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Households
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Annex V.Part 1.42(f)
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0410
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Financial guarantees given
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IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116
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0420
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Central banks
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Annex V.Part 1.42(a)
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0430
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General governments
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Annex V.Part 1.42(b)
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0440
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Credit institutions
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Annex V.Part 1.42(c)
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0450
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Other financial corporations
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Annex V.Part 1.42(d)
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0460
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Non-financial corporations
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Annex V.Part 1.42(e)
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0470
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Households
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Annex V.Part 1.42(f)
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0480
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Other Commitments given
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CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116
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0490
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Central banks
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Annex V.Part 1.42(a)
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0500
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General governments
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Annex V.Part 1.42(b)
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0510
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Credit institutions
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Annex V.Part 1.42(c)
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0520
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Other financial corporations
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Annex V.Part 1.42(d)
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0530
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Non-financial corporations
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Annex V.Part 1.42(e)
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0540
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Households
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Annex V.Part 1.42(f)
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0550
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OFF-BALANCE SHEET EXPOSURES
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Annex V.Part 2.217’
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References
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Gross carrying amount / Nominal amount
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Non-performing
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Unlikely to pay that are not past-due or past-due ≤ = 90 days
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Past due > 90 days ≤ = 180 days
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Past due > 180 days ≤ = 1 year
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Past due > 1 year ≤ = 2 years
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Past due > 2 year ≤ = 5 years
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Past due > 5 year ≤ = 7 years
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Past due > 7 years
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Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
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Of which:defaulted
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of which: Credit-impaired instruments (Stage 3)
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of which: purchased or originated credit-impaired financial assets
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0060
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0070
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0080
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0090
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0101
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0102
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0106
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0107
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0109
|
0110
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0121
|
0900
|
|
CRR Art. 47a (3); Annex V. Part 2. 213-216, 223-239
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Annex V. Part 2. 222, 235-236
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Annex V. Part 2. 222, 235-236
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Annex V. Part 2. 222, 235-236
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Annex V. Part 2. 222, 235-236
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Annex V. Part 2. 222, 235-236
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Annex V. Part 2. 222, 235-236
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Annex V. Part 2. 222, 235-236
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IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)
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CRR art 178; Annex V.Part 2.237(b)
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IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a)
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IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)
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0005
|
Cash balances at central banks and other demand deposits
|
Annex V.Part 2.2, 3
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0010
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Debt securities
|
Annex V.Part 1.31, 44(b)
|
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0020
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Central banks
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Annex V.Part 1.42(a)
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0030
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General governments
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Annex V.Part 1.42(b)
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0040
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Credit institutions
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Annex V.Part 1.42(c)
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0050
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Other financial corporations
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Annex V.Part 1.42(d)
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0060
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Non-financial corporations
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Annex V.Part 1.42(e)
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0070
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
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0080
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Central banks
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Annex V.Part 1.42(a)
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0090
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General governments
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Annex V.Part 1.42(b)
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0100
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Credit institutions
|
Annex V.Part 1.42(c)
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0110
|
Other financial corporations
|
Annex V.Part 1.42(d)
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0120
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
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|
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|
|
|
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|
0130
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
|
|
|
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|
|
|
|
|
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0140
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
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|
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|
0150
|
Households
|
Annex V.Part 1.42(f)
|
|
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|
|
|
|
|
|
|
|
|
0160
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
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|
0170
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
|
|
|
|
|
|
|
|
|
|
|
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|
0180
|
DEBT INSTRUMENTS AT COST OR AT AMORTISED COST
|
Annex V.Part 2.233(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0181
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
|
|
|
|
|
|
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|
0182
|
Central banks
|
Annex V.Part 1.42(a)
|
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|
|
|
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0183
|
General governments
|
Annex V.Part 1.42(b)
|
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|
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0184
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
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|
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|
|
|
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|
0185
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0186
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0191
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
|
|
|
|
|
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0192
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
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|
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|
|
|
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0193
|
General governments
|
Annex V.Part 1.42(b)
|
|
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|
|
|
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0194
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0195
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0196
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0900
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0903
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0197
|
Households
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0910
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0913
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0201
|
DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT
|
Annex V.Part 2.233(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0211
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0212
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0213
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0214
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0215
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0216
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0221
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0222
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0223
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0224
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0225
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0226
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0920
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0923
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0227
|
Households
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0930
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0933
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0231
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0330
|
DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING
|
Annex V.Part 2.217
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0335
|
DEBT INSTRUMENTS HELD FOR SALE
|
Annex V.Part 2.220
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0340
|
Loan commitments given
|
CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0350
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0360
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0370
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0380
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0390
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0400
|
Households
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0410
|
Financial guarantees given
|
IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0420
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0430
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0440
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0450
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0460
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0470
|
Households
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0480
|
Other Commitments given
|
CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0490
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0500
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0510
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0520
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0530
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0540
|
Households
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0550
|
OFF-BALANCE SHEET EXPOSURES
|
Annex V.Part 2.217’
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
References
|
|
Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
|
|
|
|
Performing exposures - Accumulated impairment and provisions
|
|
|
of which: Past due > 30 days ≤ = 90 days
|
of which: Instruments without significant increase in credit risk since initial recognition (Stage 1)
|
of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
|
of which: purchased or originated credit-impaired financial assets
|
|
0130
|
0140
|
0910
|
0141
|
0142
|
0143
|
|
Annex V. Part 2. 238
|
Annex V. Part 2. 238
|
Annex V. Part 2. 222, 235, 237(f)
|
IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d)
|
IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)
|
IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)
|
|
0005
|
Cash balances at central banks and other demand deposits
|
Annex V.Part 2.2, 3
|
|
|
|
|
|
|
|
0010
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
|
|
0020
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
0030
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
0040
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
0050
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
0060
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
0070
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
|
|
0080
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
0090
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
0100
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
0110
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
0120
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
0130
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
|
|
|
|
|
|
|
0140
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
0150
|
Households
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
0160
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
0170
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
|
|
|
|
|
|
|
0180
|
DEBT INSTRUMENTS AT COST OR AT AMORTISED COST
|
Annex V.Part 2.233(a)
|
|
|
|
|
|
|
|
0181
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
|
|
0182
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
0183
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
0184
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
0185
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
0186
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
0191
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
|
|
0192
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
0193
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
0194
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
0195
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
0196
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
0900
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
|
|
|
|
|
|
|
0903
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
0197
|
Households
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
0910
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
0913
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
|
|
|
|
|
|
|
0201
|
DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT
|
Annex V.Part 2.233(b)
|
|
|
|
|
|
|
|
0211
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
|
|
0212
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
0213
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
0214
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
0215
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
0216
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
0221
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
|
|
0222
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
0223
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
0224
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
0225
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
0226
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
0920
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
|
|
|
|
|
|
|
0923
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
0227
|
Households
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
0930
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
0933
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
|
|
|
|
|
|
|
0231
|
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
|
|
|
|
|
|
|
|
0330
|
DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING
|
Annex V.Part 2.217
|
|
|
|
|
|
|
|
0335
|
DEBT INSTRUMENTS HELD FOR SALE
|
Annex V.Part 2.220
|
|
|
|
|
|
|
|
0340
|
Loan commitments given
|
CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
|
|
|
|
|
|
|
|
0350
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
0360
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
0370
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
0380
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
0390
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
0400
|
Households
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
0410
|
Financial guarantees given
|
IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116
|
|
|
|
|
|
|
|
0420
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
0430
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
0440
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
0450
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
0460
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
0470
|
Households
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
0480
|
Other Commitments given
|
CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116
|
|
|
|
|
|
|
|
0490
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
0500
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
0510
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
0520
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
0530
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
0540
|
Households
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
0550
|
OFF-BALANCE SHEET EXPOSURES
|
Annex V.Part 2.217’
|
|
|
|
|
|
|
|
|
References
|
Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
|
|
|
Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
|
|
|
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 ≤ = 2 year
|
Past due > 2 year ≤ = 5 year
|
Past due > 5 year ≤ = 7 years
|
Past due > 7 years
|
Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
|
Of which: Credit-impaired instruments (Stage 3)
|
of which: purchased or originated credit-impaired financial assets
|
|
0150
|
0160
|
0170
|
0180
|
0191
|
0192
|
0196
|
0197
|
0950
|
0951
|
0952
|
|
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. 236, 238
|
Annex V. Part 2. 236, 238
|
IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)
|
IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a)
|
IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)
|
|
0005
|
Cash balances at central banks and other demand deposits
|
Annex V.Part 2.2, 3
|
|
|
|
|
|
|
|
|
|
|
|
|
0010
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0020
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0030
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0040
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
0050
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
0060
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
0070
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0080
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0090
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0100
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
0110
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
0120
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
0130
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0140
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0150
|
Households
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
|
|
0160
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0170
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0180
|
DEBT INSTRUMENTS AT COST OR AT AMORTISED COST
|
Annex V.Part 2.233(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0181
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0182
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0183
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0184
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
0185
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
0186
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
0191
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0192
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0193
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0194
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
0195
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
0196
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
0900
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0903
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0197
|
Households
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
|
|
0910
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0913
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0201
|
DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT
|
Annex V.Part 2.233(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0211
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0212
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0213
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0214
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
0215
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
0216
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
0221
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0222
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0223
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0224
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
0225
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
0226
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
0920
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0923
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0227
|
Households
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
|
|
0930
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0933
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0231
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
0330
|
DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING
|
Annex V.Part 2.217
|
|
|
|
|
|
|
|
|
|
|
|
|
0335
|
DEBT INSTRUMENTS HELD FOR SALE
|
Annex V.Part 2.220
|
|
|
|
|
|
|
|
|
|
|
|
|
0340
|
Loan commitments given
|
CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
|
|
|
|
|
|
|
|
|
|
|
|
|
0350
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0360
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0370
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
0380
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
0390
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
0400
|
Households
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
|
|
0410
|
Financial guarantees given
|
IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116
|
|
|
|
|
|
|
|
|
|
|
|
|
0420
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0430
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0440
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
0450
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
0460
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
0470
|
Households
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
|
|
0480
|
Other Commitments given
|
CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116
|
|
|
|
|
|
|
|
|
|
|
|
|
0490
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0500
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0510
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
0520
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
0530
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
0540
|
Households
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
|
|
0550
|
OFF-BALANCE SHEET EXPOSURES
|
Annex V.Part 2.217’
|
|
|
|
|
|
|
|
|
|
|
|
|
|
References
|
Maximum amount of the collateral or guarantee that can be considered
Annex V. Part 2.119
|
|
Collateral received and financial guarantees received
|
|
Collateral received on performing exposues
|
Collateral received on non-performing exposues
|
Financial guarantees received on performing exposures
|
Financial guarantees received on non-performing exposures
|
|
0201
|
0200
|
0205
|
0210
|
|
Annex V. Part 2. 239
|
Annex V. Part 2. 239
|
Annex V. Part 2. 239
|
Annex V. Part 2. 239
|
|
0005
|
Cash balances at central banks and other demand deposits
|
Annex V.Part 2.2, 3
|
|
|
|
|
|
0010
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
0020
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
0030
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
0040
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
0050
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
0060
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
0070
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
0080
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
0090
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
0100
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
0110
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
0120
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
0130
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
|
|
|
|
|
0140
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
0150
|
Households
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
0160
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
0170
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
|
|
|
|
|
0180
|
DEBT INSTRUMENTS AT COST OR AT AMORTISED COST
|
Annex V.Part 2.233(a)
|
|
|
|
|
|
0181
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
0182
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
0183
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
0184
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
0185
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
0186
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
0191
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
0192
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
0193
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
0194
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
0195
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
0196
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
0900
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
|
|
|
|
|
0903
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
0197
|
Households
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
0910
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
0913
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
|
|
|
|
|
0201
|
DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT
|
Annex V.Part 2.233(b)
|
|
|
|
|
|
0211
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
0212
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
0213
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
0214
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
0215
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
0216
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
0221
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
0222
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
0223
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
0224
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
0225
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
0226
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
0920
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
|
|
|
|
|
0923
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
0227
|
Households
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
0930
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
0933
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
|
|
|
|
|
0231
|
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
|
|
|
|
|
|
0330
|
DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING
|
Annex V.Part 2.217
|
|
|
|
|
|
0335
|
DEBT INSTRUMENTS HELD FOR SALE
|
Annex V.Part 2.220
|
|
|
|
|
|
0340
|
Loan commitments given
|
CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
|
|
|
|
|
|
0350
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
0360
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
0370
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
0380
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
0390
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
0400
|
Households
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
0410
|
Financial guarantees given
|
IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116
|
|
|
|
|
|
0420
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
0430
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
0440
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
0450
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
0460
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
0470
|
Households
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
0480
|
Other Commitments given
|
CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116
|
|
|
|
|
|
0490
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
0500
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
0510
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
0520
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
0530
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
0540
|
Households
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
0550
|
OFF-BALANCE SHEET EXPOSURES
|
Annex V.Part 2.217
|
|
|
|
|
19.
Information forborne exposures
|
|
References
|
|
Gross carrying amount / nominal amount of exposures with forbearance measures
|
|
|
|
Performing exposures with forbearance measures
|
|
Non-performing exposures with forbearance measures
|
|
|
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
|
|
0010
|
0020
|
0030
|
0040
|
0050
|
0060
|
0070
|
0080
|
0090
|
0100
|
0110
|
|
CRR Art. 47b (1), (2); Annex V. Part 1.34, Part 2. 118, 240-245, 251-258
|
Annex V. Part 2. 256, 259-261
|
CRR Art. 47b (1); Annex V. Part 2.240, 266
|
CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266
|
CRR Art. 47a (7); Annex V. Part 2. 256, 261
|
Annex V. Part 2. 259-263
|
CRR Art. 47b (1); Annex V. Part 2.240, 266
|
CRR Art. 47b (1); Annex V. Part 2. 240, 244, 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)
|
CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263
|
|
0005
|
Cash balances at central banks and other demand deposits
|
Annex V.Part 2.2, 3
|
|
|
|
|
|
|
|
|
|
|
|
|
0010
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0020
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0030
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0040
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
0050
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
0060
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
0070
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0080
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0090
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0100
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
0110
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
0120
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
0130
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0140
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0150
|
Households
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
|
|
0160
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0170
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0180
|
DEBT INSTRUMENTS AT COST OR AT AMORTISED COST
|
Annex V.Part 2.249(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0181
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0182
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0183
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0184
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
0185
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
0186
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
0191
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0192
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0193
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0194
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
0195
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
0196
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
0900
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0903
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0197
|
Households
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
|
|
0910
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0913
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0201
|
DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT
|
Annex V.Part 2.249(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0211
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0212
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0213
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0214
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
0215
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
0216
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
0221
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0222
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0223
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0224
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
0225
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
0226
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
0920
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0923
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0227
|
Households
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
|
|
0930
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0933
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0231
|
DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT
|
Annex V.Part 2.249
|
|
|
|
|
|
|
|
|
|
|
|
|
0330
|
DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING
|
Annex V.Part 2.246
|
|
|
|
|
|
|
|
|
|
|
|
|
0335
|
DEBT INSTRUMENTS HELD FOR SALE
|
Annex V.Part 2.247
|
|
|
|
|
|
|
|
|
|
|
|
|
0340
|
Loan commitments given
|
CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246’
|
|
|
|
|
|
|
|
|
|
|
|
|
|
References
|
|
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
|
|
|
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
|
|
Collateral received on exposures with forbearance measures
|
|
Financial guarantees received on exposures with forbearance measures
|
|
Of which: Collateral received on non-performing exposures with forbearance measures
|
Of which: Financial guarantees received on non-performing exposures with forbearance measures
|
|
0120
|
0130
|
0140
|
0150
|
0160
|
0170
|
0175
|
0180
|
0185
|
|
Annex V. Part 2. 267
|
Annex V. Part 2. 207
|
Annex V. Part 2. 207
|
CRR Art. 47b (1); Annex V. Part 2. 240, 267
|
CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267
|
Annex V. Part 2. 268
|
Annex V. Part 2. 268
|
Annex V. Part 2. 268
|
Annex V. Part 2. 268
|
|
0005
|
Cash balances at central banks and other demand deposits
|
Annex V.Part 2.2, 3
|
|
|
|
|
|
|
|
|
|
|
0010
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
|
|
|
|
|
0020
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
0030
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
0040
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
0050
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
0060
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
0070
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
|
|
|
|
|
0080
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
0090
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
0100
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
0110
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
0120
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
0130
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
|
|
|
|
|
|
|
|
|
|
0140
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
0150
|
Households
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
0160
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
0170
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
|
|
|
|
|
|
|
|
|
|
0180
|
DEBT INSTRUMENTS AT COST OR AT AMORTISED COST
|
Annex V.Part 2.249(a)
|
|
|
|
|
|
|
|
|
|
|
0181
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
|
|
|
|
|
0182
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
0183
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
0184
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
0185
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
0186
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
0191
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
|
|
|
|
|
0192
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
0193
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
0194
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
0195
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
0196
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
0900
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
|
|
|
|
|
|
|
|
|
|
0903
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
0197
|
Households
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
0910
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
0913
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
|
|
|
|
|
|
|
|
|
|
0201
|
DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT
|
Annex V.Part 2.249(b)
|
|
|
|
|
|
|
|
|
|
|
0211
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
|
|
|
|
|
0212
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
0213
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
0214
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
0215
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
0216
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
0221
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
|
|
|
|
|
0222
|
Central banks
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
0223
|
General governments
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
0224
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
0225
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
0226
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
0920
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
|
|
|
|
|
|
|
|
|
|
0923
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
0227
|
Households
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
0930
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
0933
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
|
|
|
|
|
|
|
|
|
|
0231
|
DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT
|
Annex V.Part 2.249
|
|
|
|
|
|
|
|
|
|
|
0330
|
DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING
|
Annex V.Part 2.246
|
|
|
|
|
|
|
|
|
|
|
0335
|
DEBT INSTRUMENTS HELD FOR SALE
|
Annex V.Part 2.247
|
|
|
|
|
|
|
|
|
|
|
0340
|
Loan commitments given
|
CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246
|
|
|
|
|
|
|
|
|
|
1. Overview
1.1 References
1.2 Identified Requirements
1.3 Related Standards
2. Identified Requirements
Requirements
| Source |
Requirement |
3. Related Standards
Standards
| Source |
Requirement |
|