ANNEX II Over-simplified supervisory financial reporting

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

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