+REGULATION (EU) 2015/534 OF THE EUROPEAN CENTRAL BANK of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13)
---+TITLE I SUBJECT MATTER AND DEFINITIONS
------+Article 1 Subject matter and general principles
---------+Article 1 1.
---------+Article 1 2.
---------+Article 1 3.
---------+Article 1 3a.
---------+Article 1 4.
---------+Article 1 5.
---------+Article 1 6.
------+Article 2 Definitions
------+Article 3 Change of status of a supervised entity
---------+Article 3 1.
---------+Article 3 2.
---+TITLE II REPORTING BY SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS
------+CHAPTER I Reporting on a consolidated basis
---------+Article 4 Format and frequency of reporting on a consolidated basis and reporting reference dates and remittance dates for significant credit institutions applying IFRS for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013
---------+Article 5 Format and frequency of reporting on a consolidated basis and reporting reference dates and remittance dates for significant credit institutions applying national accounting frameworks on a consolidated basis based on Directive 86/635/EEC
------+CHAPTER II Reporting on an individual basis
---------+Article 6 Format and frequency of reporting on an individual basis for credit institutions which are not part of a significant supervised group and for significant branches
------------+Article 6 1.
------------+Article 6 2.
------------+Article 6 3.
------------+Article 6 4.
------------+Article 6 5.
------------+Article 6 6.
------------+Article 6 7.
------------+Article 6 8.
---------+Article 7 Format and frequency of reporting on an individual basis for credit institutions which are part of a significant supervised group
------------+Article 7 1.
------------+Article 7 2.
------------+Article 7 3.
------------+Article 7 4.
------------+Article 7 5.
------------+Article 7 6.
------------+Article 7 7.
---------+Article 8 Reporting reference dates and remittance dates for significant credit institutions and significant branches
------------+Article 8 1.
------------+Article 8 2.
------------+Article 8 3.
------------+Article 8 4.
------------+Article 8 5.
------+CHAPTER III Reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country
---------+Article 9 Format and frequency of reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country
------------+Article 9 1.
------------+Article 9 1a.
------------+Article 9 2.
------------+Article 9 3.
---------+Article 10 Reporting reference dates and remittance dates for reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country
------------+Article 10 1.
------------+Article 10 2.
------------+Article 10 3.
---+TITLE III REPORTING BY LESS SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY LESS SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS
------+CHAPTER I Reporting on a consolidated basis
---------+Article 11 Format and frequency of reporting on a consolidated basis for less significant credit institutions
------------+Article 11 1.
------------+Article 11 2.
------------+Article 11 3.
------------+Article 11 4.
------------+Article 11 5.
------------+Article 11 6.
------------+Article 11 7.
------------+Article 11 8.
------------+Article 11 9.
---------+Article 12 Reporting reference dates and remittance dates for less significant credit institutions
------------+Article 12 1.
------------+Article 12 2.
------------+Article 12 3.
------------+Article 12 4.
------------+Article 12 5.
------+CHAPTER II Reporting on an individual basis
---------+Article 13 Format and frequency of reporting on an individual basis for less significant credit institutions which are not part of a supervised group and for less significant branches
------------+Article 13 1.
------------+Article 13 2.
------------+Article 13 3.
------------+Article 13 4.
------------+Article 13 5.
------------+Article 13 6.
------------+Article 13 7.
------------+Article 13 8.
------------+Article 13 9.
------------+Article 13 10.
------------+Article 13 11.
---------+Article 14 Format and frequency of reporting on an individual basis for credit institutions which are part of a less significant supervised group
------------+Article 14 1.
------------+Article 14 2.
------------+Article 14 3.
------------+Article 14 4.
------------+Article 14 5.
------------+Article 14 6.
------------+Article 14 7.
------------+Article 14 8.
------------+Article 14 9.
------------+Article 14 10.
---------+Article 15 Reporting reference dates and remittance dates for less significant credit institutions and less significant branches
------------+Article 15 1.
------------+Article 15 2.
------------+Article 15 3.
------------+Article 15 4.
------------+Article 15 5.
---+TITLE IV DATA QUALITY AND IT LANGUAGE
------+Article 16 Data quality checks
------+Article 17 IT language for the transmission of information from national competent authorities to the ECB
---+TITLE V TRANSITIONAL AND FINAL PROVISIONS
------+Article 19 Transitional provisions
---------+Article 19 1.
---------+Article 19 2.
---------+Article 19 3.
------+Article 20 Final provision
---+ANNEX I Simplified supervisory financial reporting
---+ANNEX II Over-simplified supervisory financial reporting
---+ANNEX III Supervisory financial reporting data points
---+ANNEX IV
---+ANNEX V ‘FINREP data points’ under national accounting frameworks
|
English -
European Union -
Financial Industry -
Banking -
REGULATION (EU) 2015/534 OF THE EUROPEAN CENTRAL BANK of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13)
REGULATION (EU) 2015/534 OF THE EUROPEAN CENTRAL BANK
of 17 March 2015
on reporting of supervisory financial information (ECB/2015/13)
The Regulation shall be binding in its entirety and directly applicable in the Member States in accordance with the Treaties.
1. Forbhreathnú
| Teideal |
Rialáil |
|
TITLE I SUBJECT MATTER AND DEFINITIONS
|
TITLE I SUBJECT MATTER AND DEFINITIONS
|
|
TITLE II REPORTING BY SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS
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TITLE II REPORTING BY SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS
|
|
TITLE III REPORTING BY LESS SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY LESS SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS
|
TITLE III REPORTING BY LESS SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY LESS SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS
|
|
TITLE IV DATA QUALITY AND IT LANGUAGE
|
TITLE IV DATA QUALITY AND IT LANGUAGE
|
|
TITLE V TRANSITIONAL AND FINAL PROVISIONS
|
TITLE V TRANSITIONAL AND FINAL PROVISIONS
|
|
ANNEX I Simplified supervisory financial reporting
|
ANNEX I
Simplified supervisory financial reporting
1. For supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, ‘Simplified supervisory financial reporting’ includes the templates from Annex III to Implementing Regulation (EU) 2021/451 listed in Table 1.
2. For supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, ‘Simplified supervisory financial reporting’ includes the templates from Annex IV to Implementing Regulation (EU) 2021/451 listed in Table 2.
2a. As an exception to paragraph 2, each NCA may decide that entities referred to in paragraph 2 and established in its Member State report:
(a)
the information specified in template 9.1 or the information specified in template 9.1.1 from Annex IV to Implementing Regulation (EU) 2021/451;
(b)
the information specified in template 11.1 or the information specified in template 11.2 from Annex IV to Implementing Regulation (EU) 2021/451;
(c)
the information specified in template 12.0 or the information specified in template 12.1 from Annex IV to Implementing Regulation (EU) 2021/451; and
(d)
the information specified in template 16.3 or the information specified in template 16.4 from Annex IV to Implementing Regulation (EU) 2021/451.
3. The information in paragraphs 1 and 2 is reported in accordance with the instructions in Annex V to Implementing Regulation (EU) 2021/451.
4. Templates 17.1, 17.2 and 17.3 in Tables 1 and 2 are provided only for credit institutions reporting on a consolidated basis. Template 40.1 in Tables 1 and 2 is provided for credit institutions reporting on a consolidated basis and credit institutions that are not part of a group reporting on an individual basis.
5. For the purpose of calculating the threshold mentioned in Part 2 of Tables 1 and 2 in this Annex, the second subparagraph of Article 5(5) of Implementing Regulation (EU) 2021/451 applies.
Table 1
|
Template number
|
NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE
|
|
|
PART 1 [QUARTERLY FREQUENCY]
|
|
|
Balance Sheet Statement [Statement of Financial Position]
|
|
1.1
|
Balance Sheet Statement: assets
|
|
1.2
|
Balance Sheet Statement: liabilities
|
|
1.3
|
Balance Sheet Statement: equity
|
|
2
|
Statement of profit or loss
|
|
|
Breakdown of financial assets by instrument and by counterparty sector
|
|
4.1
|
Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading
|
|
4.2.1
|
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
|
Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss
|
|
4.3.1
|
Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income
|
|
4.4.1
|
Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost
|
|
4.5
|
Subordinated financial assets
|
|
5.1
|
Loans and advances other than held for trading, trading or held for sale assets by product
|
|
6.1
|
Breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codes
|
|
|
Breakdown of financial liabilities
|
|
8.1
|
Breakdown of financial liabilities by product and by counterparty sector
|
|
8.2
|
Subordinated financial liabilities
|
|
|
Loan commitments, financial guarantees and other commitments
|
|
9.1.1
|
Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given
|
|
9.2
|
Loan commitments, financial guarantees and other commitments received
|
|
10
|
Derivatives - Trading and economic hedges
|
|
|
Hedge accounting
|
|
11.1
|
Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge
|
|
|
Movements in allowances and provisions for credit losses
|
|
12.1
|
Movements in allowances and provisions for credit losses
|
|
|
Collateral and guarantees received
|
|
13.1
|
Breakdown of collateral and guarantees by loans and advances other than held for trading
|
|
13.2.1
|
Collateral obtained by taking possession during the period [held at the reference date]
|
|
13.3.1
|
Collateral obtained by taking possession accumulated
|
|
14
|
Fair value hierarchy: financial instruments at fair value
|
|
|
Breakdown of selected statement of profit or loss items
|
|
16.1
|
Interest income and expenses by instrument and counterparty sector
|
|
16.3
|
Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument
|
|
|
Reconciliation between accounting and CRR scope of consolidation: Balance Sheet
|
|
17.1
|
Reconciliation between accounting and CRR scope of consolidation: Assets
|
|
17.2
|
Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given
|
|
17.3
|
Reconciliation between accounting and CRR scope of consolidation: Liabilities
|
|
|
Information on performing and non-performing exposures
|
|
18
|
Information on performing and non-performing exposures
|
|
18.1
|
Inflows and outflows of non-performing exposures - loans and advances by counterparty sector
|
|
18.2
|
Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property
|
|
19
|
Forborne exposures
|
|
|
PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]
|
|
|
Geographical breakdown
|
|
20.4
|
Geographical breakdown of assets by residence of the counterparty
|
|
20.5
|
Geographical breakdown of off-balance sheet exposures by residence of the counterparty
|
|
20.6
|
Geographical breakdown of liabilities by residence of the counterparty
|
|
|
PART 4 [ANNUAL]
|
|
|
Group structure
|
|
40.1
|
Group structure: ‘entity-by-entity’
|
Table 2
|
Template number
|
NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE
|
|
|
PART 1 [QUARTERLY FREQUENCY]
|
|
|
Balance Sheet Statement [Statement of Financial Position]
|
|
1.1
|
Balance Sheet Statement: assets
|
|
1.2
|
Balance Sheet Statement: liabilities
|
|
1.3
|
Balance Sheet Statement: equity
|
|
2
|
Statement of profit or loss
|
|
|
Breakdown of financial assets by instrument and by counterparty sector
|
|
4.1
|
Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading
|
|
4.2.1
|
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
|
Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss
|
|
4.3.1
|
Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income
|
|
4.4.1
|
Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost
|
|
4.5
|
Subordinated financial assets
|
|
4.6
|
Breakdown of financial assets by instrument and by counterparty sector: trading financial assets
|
|
4.7
|
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
|
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity
|
|
4.9
|
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method
|
|
4.10
|
Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets
|
|
5.1
|
Loans and advances other than held for trading, trading or held for sale assets by product
|
|
6.1
|
Breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codes
|
|
|
Breakdown of financial liabilities
|
|
8.1
|
Breakdown of financial liabilities by product and by counterparty sector
|
|
8.2
|
Subordinated financial liabilities
|
|
|
Loan commitments, financial guarantees and other commitments
|
|
9.1
|
Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given
|
|
9.1.1
|
Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given
|
|
9.2
|
Loan commitments, financial guarantees and other commitments received
|
|
10
|
Derivatives - Trading and economic hedges
|
|
|
Hedge accounting
|
|
11.1
|
Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge
|
|
11.2
|
Derivatives - Hedge accounting under national GAAP: Breakdown by type of risk
|
|
|
Movements in allowances and provisions for credit losses
|
|
12
|
Movements in allowances for credit losses and impairment of equity instruments under national GAAP
|
|
12.1
|
Movements in allowances and provisions for credit losses
|
|
|
Collateral and guarantees received
|
|
13.1
|
Breakdown of collateral and guarantees by loans and advances other than held for trading
|
|
13.2.1
|
Collateral obtained by taking possession during the period [held at the reference date]
|
|
13.3.1
|
Collateral obtained by taking possession accumulated
|
|
14
|
Fair value hierarchy: financial instruments at fair value
|
|
|
Breakdown of selected statement of profit or loss items
|
|
16.1
|
Interest income and expenses by instrument and counterparty sector
|
|
16.3
|
Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument
|
|
16.4
|
Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk
|
|
|
Reconciliation between accounting and CRR scope of consolidation: Balance Sheet
|
|
17.1
|
Reconciliation between accounting and CRR scope of consolidation: Assets
|
|
17.2
|
Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given
|
|
17.3
|
Reconciliation between accounting and CRR scope of consolidation: Liabilities
|
|
|
Information on performing and non-performing exposures
|
|
18
|
Information on performing and non-performing exposures
|
|
18.1
|
Inflows and outflows of non-performing exposures - loans and advances by counterparty sector
|
|
18.2
|
Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property
|
|
19
|
Forborne exposures
|
|
|
PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]
|
|
|
Geographical breakdown
|
|
20.4
|
Geographical breakdown of assets by residence of the counterparty
|
|
20.5
|
Geographical breakdown of off-balance sheet exposures by residence of the counterparty
|
|
20.6
|
Geographical breakdown of liabilities by residence of the counterparty
|
|
|
PART 4 [ANNUAL]
|
|
|
Group structure
|
|
40.1
|
Group structure: ‘entity-by-entity’
|
|
|
ANNEX II Over-simplified supervisory financial reporting
|
ANNEX II
Over-simplified supervisory financial reporting
1. For supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, ‘Over-simplified supervisory financial reporting’ includes the templates from Annex III to Implementing Regulation (EU) 2021/451 listed in Table 3.
Table 3
|
Template number
|
NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE
|
|
|
PART 1 [QUARTERLY FREQUENCY]
|
|
|
Balance Sheet Statement [Statement of Financial Position]
|
|
1.1
|
Balance Sheet Statement: assets
|
|
1.2
|
Balance Sheet Statement: liabilities
|
|
1.3
|
Balance Sheet Statement: equity
|
|
2
|
Statement of profit or loss
|
|
|
Breakdown of financial assets by instrument and by counterparty sector
|
|
4.1
|
Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading
|
|
4.2.1
|
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
|
Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss
|
|
4.3.1
|
Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income
|
|
4.4.1
|
Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost
|
|
4.5
|
Subordinated financial assets
|
|
5.1
|
Loans and advances other than held for trading, trading or held for sale assets by product
|
|
|
Breakdown of financial liabilities
|
|
8.1
|
Breakdown of financial liabilities by product and by counterparty sector
|
|
8.2
|
Subordinated financial liabilities
|
|
|
Loan commitments, financial guarantees and other commitments
|
|
9.1.1
|
Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given
|
|
10
|
Derivatives - Trading and economic hedges
|
|
|
Hedge accounting
|
|
11.1
|
Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge
|
|
|
Movements in allowances and provisions for credit losses
|
|
12.1
|
Movements in allowances and provisions for credit losses
|
|
14
|
Fair value hierarchy: financial instruments at fair value
|
|
|
Information on performing and non-performing exposures
|
|
18
|
Information on performing and non-performing exposures
|
|
18.1
|
Inflows and outflows of non-performing exposures - loans and advances by counterparty sector
|
|
18.2
|
Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property
|
|
19
|
Forborne exposures
|
2. For supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, ‘Over-simplified supervisory financial reporting’ includes the templates from Annex IV to Implementing Regulation (EU) 2021/451 listed in Table 4.
Table 4
|
Template number
|
NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE
|
|
|
PART 1 [QUARTERLY FREQUENCY]
|
|
|
Balance Sheet Statement [Statement of Financial Position]
|
|
1.1
|
Balance Sheet Statement: assets
|
|
1.2
|
Balance Sheet Statement: liabilities
|
|
1.3
|
Balance Sheet Statement: equity
|
|
2
|
Statement of profit or loss
|
|
|
Breakdown of financial assets by instrument and by counterparty sector
|
|
4.1
|
Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading
|
|
4.2.1
|
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
|
Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss
|
|
4.3.1
|
Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income
|
|
4.4.1
|
Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost
|
|
4.5
|
Subordinated financial assets
|
|
4.6
|
Breakdown of financial assets by instrument and by counterparty sector: trading financial assets
|
|
4.7
|
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
|
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity
|
|
4.9
|
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method
|
|
4.10
|
Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets
|
|
5.1
|
Loans and advances other than held for trading, trading or held for sale assets by product
|
|
|
Breakdown of financial liabilities
|
|
8.1
|
Breakdown of financial liabilities by product and by counterparty sector
|
|
8.2
|
Subordinated financial liabilities
|
|
|
Loan commitments, financial guarantees and other commitments
|
|
9.1
|
Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given
|
|
9.1.1
|
Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given
|
|
10
|
Derivatives - Trading and economic hedges
|
|
|
Hedge accounting
|
|
11.1
|
Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge
|
|
11.2
|
Derivatives - Hedge accounting under national GAAP: Breakdown by type of risk
|
|
|
Movements in allowances and provisions for credit losses
|
|
12
|
Movements in allowances for credit losses and impairment of equity instruments under national GAAP
|
|
12.1
|
Movements in allowances and provisions for credit losses
|
|
|
Information on performing and non-performing exposures
|
|
18
|
Information on performing and non-performing exposures
|
|
18.1
|
Inflows and outflows of non-performing exposures - loans and advances by counterparty sector
|
|
18.2
|
Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property
|
|
19
|
Forborne exposures
|
3. The information in paragraphs 1 and 2 is reported in accordance with the instructions provided in Annex V to Implementing Regulation (EU) 2021/451.
4. As an exception to paragraph 2, each NCA may decide that entities referred to in paragraph 2 and established in its Member State report:
(a)
the information specified in template 9.1 or the information specified in template 9.1.1 from Annex IV to Implementing Regulation (EU) 2021/451;
(b)
the information specified in template 11.1 or the information specified in template 11.2 from Annex IV to Implementing Regulation (EU) 2021/451;
(c)
the information specified in template 12.0 or the information specified in template 12.1 from Annex IV to Implementing Regulation (EU) 2021/451.
|
|
ANNEX III Supervisory financial reporting data points
|
ANNEX III
Supervisory financial reporting data points
1. For supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, ‘Supervisory financial reporting data points’ includes the data points from Annex III to Implementing Regulation (EU) 2021/451 identified in Annex IV to this Regulation.
2. For supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, ‘Supervisory financial reporting data points’ includes the data points from Annex IV to Implementing Regulation (EU) 2021/451 identified in Annex V to this Regulation.
3. The information in paragraphs 1 and 2 is reported in accordance with the instructions provided in Annex V to Implementing Regulation (EU) 2021/451
|
|
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
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0110
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0121
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0900
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|
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
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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
|
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
|
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
|
SME Art 1 2(a)
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|
|
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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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0150
|
Households
|
Annex V.Part 1.42(f)
|
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|
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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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|
|
|
|
|
|
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|
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0170
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
|
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|
|
|
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|
|
|
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0180
|
DEBT INSTRUMENTS AT COST OR AT AMORTISED COST
|
Annex V.Part 2.233(a)
|
|
|
|
|
|
|
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|
|
|
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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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0183
|
General governments
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Annex V.Part 1.42(b)
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0184
|
Credit institutions
|
Annex V.Part 1.42(c)
|
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0185
|
Other financial corporations
|
Annex V.Part 1.42(d)
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0186
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
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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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0193
|
General governments
|
Annex V.Part 1.42(b)
|
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0194
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
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0195
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
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0196
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
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|
|
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|
|
|
|
|
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0900
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
|
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|
|
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
|
|
|
|
|
|
|
|
|
|
|
|
ANNEX V ‘FINREP data points’ under national accounting frameworks
|
ANNEX V
‘FINREP data points’ under national accounting frameworks
[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]
[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
11.2
Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk
[EUR-Lex]
▼M5
18.
Information on performing and non-performing exposures
18.0 Information on performing and non-performing exposures
|
|
References National GAAP based on BAD
|
References National GAAP compatible IFRS
|
|
Gross carrying amount / Nominal amount
|
|
|
|
Performing
|
|
|
Not past due or Past due ≤ = 30 days
|
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
|
|
0010
|
0020
|
0030
|
0055
|
0056
|
0057
|
0058
|
|
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
|
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)
|
|
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
|
|
|
|
|
0005
|
Cash balances at central banks and other demand deposits
|
BAD art 13(2); Annex V.Part 2.2, 3
|
Annex V.Part 2.2, 3
|
|
|
|
|
|
|
|
|
0010
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
|
|
|
0020
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
0030
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
0040
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
0050
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
0060
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
0070
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
|
|
|
0080
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
0090
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
0100
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
0110
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
0120
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
0130
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
SME Art 1 2(a)
|
|
|
|
|
|
|
|
|
0140
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
0150
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
0160
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
0170
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
Annex V.Part 2.88(a), 234i (b)
|
|
|
|
|
|
|
|
|
0180
|
DEBT INSTRUMENTS AT COST OR AT AMORTISED COST
|
Annex V.Part 2.233(a)
|
Annex V.Part 2.233(a)
|
|
|
|
|
|
|
|
|
0181
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
|
|
|
0182
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
0183
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
0184
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
0185
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
0186
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
0191
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
|
|
|
0192
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
0193
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
0194
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
0195
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
0196
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
0900
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
SME Art 1 2(a)
|
|
|
|
|
|
|
|
|
0903
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
0197
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
0910
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
0913
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
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)
|
Annex V.Part 2.233(b)
|
|
|
|
|
|
|
|
|
0211
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
|
|
|
0212
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
0213
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
0214
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
0215
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
0216
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
0221
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
|
|
|
0222
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
0223
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
0224
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
0225
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
0226
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
0920
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
SME Art 1 2(a)
|
|
|
|
|
|
|
|
|
0923
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
0227
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
0930
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
0933
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
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
|
Annex V.Part 2.233(c), 234
|
|
|
|
|
|
|
|
|
0330
|
DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING
|
Annex V.Part 2.217
|
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 2.112, 113
|
CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
|
|
|
|
|
|
|
|
|
0350
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
0360
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
0370
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
0380
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
0390
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
0400
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
0410
|
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
|
|
|
|
|
|
|
|
|
0420
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
0430
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
0440
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
0450
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
0460
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
0470
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
0480
|
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
|
|
|
|
|
|
|
|
|
0490
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
0500
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
0510
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
0520
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
0530
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
0540
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
0550
|
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
|
|
|
Non-performing
|
|
|
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 years
|
Past due > 2 year ≤ = 5 years
|
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: defaulted
|
of which: Credit-impaired instruments (Stage 3)
|
of which: purchased or originated credit-impaired financial assets
|
of which: impaired
|
|
0060
|
0070
|
0080
|
0090
|
0101
|
0102
|
0106
|
0107
|
0109
|
0110
|
0121
|
0900
|
0122
|
|
CRR Art. 47a (3); 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
|
Annex V. Part 2. 222, 235-236
|
Annex V. Part 2. 222, 235-236
|
IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)
|
CRR art 178; Annex V.Part 2.237(b)
|
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)
|
|
|
CRR Art. 47a (3); 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
|
Annex V. Part 2. 222, 235-236
|
Annex V. Part 2. 222, 235-236
|
|
CRR art 178; Annex V.Part 2.237(b)
|
|
|
CRR art 4(95); Annex V.Part 2.237(a)
|
|
0005
|
Cash balances at central banks and other demand deposits
|
BAD art 13(2); Annex V.Part 2.2, 3
|
Annex V.Part 2.2, 3
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0010
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0020
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0030
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0040
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0050
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0060
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0070
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0080
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0090
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0100
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0110
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0120
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0130
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
SME Art 1 2(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0140
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0150
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0160
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0170
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
Annex V.Part 2.88(a), 234i (b)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0180
|
DEBT INSTRUMENTS AT COST OR AT AMORTISED COST
|
Annex V.Part 2.233(a)
|
Annex V.Part 2.233(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0181
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0182
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0183
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0184
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0185
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0186
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0191
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0192
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0193
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0194
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0195
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0196
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0900
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
SME Art 1 2(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0903
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0197
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0910
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0913
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
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)
|
Annex V.Part 2.233(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0211
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0212
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0213
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0214
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0215
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0216
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0221
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0222
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0223
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0224
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0225
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0226
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0920
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
SME Art 1 2(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0923
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0227
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0930
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0933
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
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
|
Annex V.Part 2.233(c), 234
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0330
|
DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING
|
Annex V.Part 2.217
|
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 2.112, 113
|
CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0350
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0360
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0370
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0380
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0390
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0400
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0410
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0420
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0430
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0440
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0450
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0460
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0470
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0480
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0490
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0500
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0510
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0520
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0530
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0540
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0550
|
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
|
|
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)
|
|
Annex V. Part 2. 238
|
Annex V. Part 2. 238
|
Annex V. Part 2. 222, 235
|
|
|
|
|
0005
|
Cash balances at central banks and other demand deposits
|
BAD art 13(2); Annex V.Part 2.2, 3
|
Annex V.Part 2.2, 3
|
|
|
|
|
|
|
|
0010
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
|
|
0020
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
0030
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
0040
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
0050
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
0060
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
0070
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
|
|
0080
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
0090
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
0100
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
0110
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
0120
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
0130
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
SME Art 1 2(a)
|
|
|
|
|
|
|
|
0140
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
0150
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
0160
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
0170
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
Annex V.Part 2.88(a), 234i (b)
|
|
|
|
|
|
|
|
0180
|
DEBT INSTRUMENTS AT COST OR AT AMORTISED COST
|
Annex V.Part 2.233(a)
|
Annex V.Part 2.233(a)
|
|
|
|
|
|
|
|
0181
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
|
|
0182
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
0183
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
0184
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
0185
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
0186
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
0191
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
|
|
0192
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
0193
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
0194
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
0195
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
0196
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
0900
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
SME Art 1 2(a)
|
|
|
|
|
|
|
|
0903
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
0197
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
0910
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
0913
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
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)
|
Annex V.Part 2.233(b)
|
|
|
|
|
|
|
|
0211
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
|
|
0212
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
0213
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
0214
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
0215
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
0216
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
0221
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
|
|
0222
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
0223
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
0224
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
0225
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
0226
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
0920
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
SME Art 1 2(a)
|
|
|
|
|
|
|
|
0923
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
0227
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
0930
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
0933
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
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
|
Annex V.Part 2.233(c), 234
|
|
|
|
|
|
|
|
0330
|
DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING
|
Annex V.Part 2.217
|
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 2.112, 113
|
CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
|
|
|
|
|
|
|
|
0350
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
0360
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
0370
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
0380
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
0390
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
0400
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
0410
|
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
|
|
|
|
|
|
|
|
0420
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
0430
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
0440
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
0450
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
0460
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
0470
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
0480
|
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
|
|
|
|
|
|
|
|
0490
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
0500
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
0510
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
0520
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
0530
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
0540
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
0550
|
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
|
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)
|
|
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
|
|
|
|
|
0005
|
Cash balances at central banks and other demand deposits
|
BAD art 13(2); Annex V.Part 2.2, 3
|
Annex V.Part 2.2, 3
|
|
|
|
|
|
|
|
|
|
|
|
|
0010
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0020
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0030
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0040
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
0050
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
0060
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
0070
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0080
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0090
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0100
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
0110
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
0120
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
0130
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
SME Art 1 2(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0140
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0150
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
|
|
0160
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0170
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
Annex V.Part 2.88(a), 234i (b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0180
|
DEBT INSTRUMENTS AT COST OR AT AMORTISED COST
|
Annex V.Part 2.233(a)
|
Annex V.Part 2.233(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0181
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0182
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0183
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0184
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
0185
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
0186
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
0191
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0192
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0193
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0194
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
0195
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
0196
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
0900
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
SME Art 1 2(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0903
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0197
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
|
|
0910
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0913
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
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)
|
Annex V.Part 2.233(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0211
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0212
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0213
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0214
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
0215
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
0216
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
0221
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0222
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0223
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0224
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
0225
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
0226
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
0920
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
SME Art 1 2(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0923
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0227
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
|
|
0930
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0933
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
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
|
Annex V.Part 2.233(c), 234
|
|
|
|
|
|
|
|
|
|
|
|
|
0330
|
DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING
|
Annex V.Part 2.217
|
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 2.112, 113
|
CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
|
|
|
|
|
|
|
|
|
|
|
|
|
0350
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0360
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0370
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
0380
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
0390
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
0400
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
|
|
0410
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
0420
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0430
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0440
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
0450
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
0460
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
0470
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
|
|
0480
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
0490
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0500
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0510
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
0520
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
0530
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
0540
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
|
|
0550
|
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
|
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
|
|
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
|
BAD art 13(2); Annex V.Part 2.2, 3
|
Annex V.Part 2.2, 3
|
|
|
|
|
|
0010
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
0020
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
0030
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
0040
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
0050
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
0060
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
0070
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
0080
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
0090
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
0100
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
0110
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
0120
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
0130
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
SME Art 1 2(a)
|
|
|
|
|
|
0140
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
0150
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
0160
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
0170
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
Annex V.Part 2.88(a), 234i (b)
|
|
|
|
|
|
0180
|
DEBT INSTRUMENTS AT COST OR AT AMORTISED COST
|
Annex V.Part 2.233(a)
|
Annex V.Part 2.233(a)
|
|
|
|
|
|
0181
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
0182
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
0183
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
0184
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
0185
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
0186
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
0191
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
0192
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
0193
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
0194
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
0195
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
0196
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
0900
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
SME Art 1 2(a)
|
|
|
|
|
|
0903
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
0197
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
0910
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
0913
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
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)
|
Annex V.Part 2.233(b)
|
|
|
|
|
|
0211
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
0212
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
0213
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
0214
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
0215
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
0216
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
0221
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
0222
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
0223
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
0224
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
0225
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
0226
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
0920
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
SME Art 1 2(a)
|
|
|
|
|
|
0923
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
0227
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
0930
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
0933
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
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
|
Annex V.Part 2.233(c), 234
|
|
|
|
|
|
0330
|
DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING
|
Annex V.Part 2.217
|
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 2.112, 113
|
CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
|
|
|
|
|
|
0350
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
0360
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
0370
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
0380
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
0390
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
0400
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
0410
|
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
|
|
|
|
|
|
0420
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
0430
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
0440
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
0450
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
0460
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
0470
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
0480
|
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
|
|
|
|
|
|
0490
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
0500
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
0510
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
0520
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
0530
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
0540
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
0550
|
OFF-BALANCE SHEET EXPOSURES
|
Annex V.Part 2.217
|
Annex V.Part 2.217
|
|
|
|
|
19.
Information forborne exposures
|
|
References National GAAP based on BAD
|
References National GAAP compatible IFRS
|
|
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
|
|
CRR Art. 47b (1), (2); Annex V. Part 1.34, Part 2. 118, 240-245, 251-255
|
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, 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, 265-266
|
CRR art 178; Annex V. Part 2.264(b)
|
CRR art 4(95); 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
|
BAD art 13(2); Annex V.Part 2.2, 3
|
Annex V.Part 2.2, 3
|
|
|
|
|
|
|
|
|
|
|
|
|
0010
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0020
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0030
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0040
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
0050
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
0060
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
0070
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0080
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0090
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0100
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
0110
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
0120
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
0130
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
SME Art 1 2(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0140
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0150
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
|
|
0160
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0170
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
Annex V.Part 2.88(a), 234i (b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0180
|
DEBT INSTRUMENTS AT COST OR AT AMORTISED COST
|
Annex V.Part 2.249(a)
|
Annex V.Part 2.249(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0181
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0182
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0183
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0184
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
0185
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
0186
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
0191
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0192
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0193
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0194
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
0195
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
0196
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
0900
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
SME Art 1 2(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0903
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0197
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
|
|
0910
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0913
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
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)
|
Annex V.Part 2.249(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0211
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0212
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0213
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0214
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
0215
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
0216
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
0221
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0222
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0223
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
|
|
0224
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
|
|
0225
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
|
|
0226
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
|
|
0920
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
SME Art 1 2(a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0923
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0227
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
|
|
0930
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
|
|
0933
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
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
|
Annex V.Part 2.249
|
|
|
|
|
|
|
|
|
|
|
|
|
0330
|
DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING
|
Annex V.Part 2.246
|
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 2.112, 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
|
|
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
|
|
guarantees received on 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
|
|
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, 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
|
BAD art 13(2); Annex V.Part 2.2, 3
|
Annex V.Part 2.2, 3
|
|
|
|
|
|
|
|
|
|
|
0010
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
|
|
|
|
|
0020
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
0030
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
0040
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
0050
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
0060
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
0070
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
|
|
|
|
|
0080
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
0090
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
0100
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
0110
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
0120
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
0130
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
SME Art 1 2(a)
|
|
|
|
|
|
|
|
|
|
|
0140
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
0150
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
0160
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
0170
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
Annex V.Part 2.88(a), 234i (b)
|
|
|
|
|
|
|
|
|
|
|
0180
|
DEBT INSTRUMENTS AT COST OR AT AMORTISED COST
|
Annex V.Part 2.249(a)
|
Annex V.Part 2.249(a)
|
|
|
|
|
|
|
|
|
|
|
0181
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
|
|
|
|
|
0182
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
0183
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
0184
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
0185
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
0186
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
0191
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
|
|
|
|
|
0192
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
0193
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
0194
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
0195
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
0196
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
0900
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
SME Art 1 2(a)
|
|
|
|
|
|
|
|
|
|
|
0903
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
0197
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
0910
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
0913
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
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)
|
Annex V.Part 2.249(b)
|
|
|
|
|
|
|
|
|
|
|
0211
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
Annex V.Part 1.31, 44(b)
|
|
|
|
|
|
|
|
|
|
|
0212
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
0213
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
0214
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
0215
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
0216
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
0221
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
Annex V.Part 1.32, 44(a)
|
|
|
|
|
|
|
|
|
|
|
0222
|
Central banks
|
Annex V.Part 1.42(a)
|
Annex V.Part 1.42(a)
|
|
|
|
|
|
|
|
|
|
|
0223
|
General governments
|
Annex V.Part 1.42(b)
|
Annex V.Part 1.42(b)
|
|
|
|
|
|
|
|
|
|
|
0224
|
Credit institutions
|
Annex V.Part 1.42(c)
|
Annex V.Part 1.42(c)
|
|
|
|
|
|
|
|
|
|
|
0225
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
Annex V.Part 1.42(d)
|
|
|
|
|
|
|
|
|
|
|
0226
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
Annex V.Part 1.42(e)
|
|
|
|
|
|
|
|
|
|
|
0920
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
SME Art 1 2(a)
|
|
|
|
|
|
|
|
|
|
|
0923
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
0227
|
Households
|
Annex V.Part 1.42(f)
|
Annex V.Part 1.42(f)
|
|
|
|
|
|
|
|
|
|
|
0930
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
|
|
|
|
|
|
|
|
|
0933
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
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
|
Annex V.Part 2.249
|
|
|
|
|
|
|
|
|
|
|
0330
|
DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING
|
Annex V.Part 2.246
|
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 2.112, 113, 246
|
CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246
|
|
|
|
|
|
|
|
|
|
|
,
1.1 Tagairtí
1.2 Ceanglais aitheanta
1.3 Caighdeáin ghaolmhara
2. Ceanglais aitheanta
Ceanglais
| Foinse |
Ceanglas |
3. Caighdeáin ghaolmhara
Caighdeáin
| Foinse |
Ceanglas |
|