ANNEX III

FINREP TEMPLATES FOR IFRS
TEMPLATE NUMBER	TEMPLATE CODE	NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE
		PART 1 [QUARTERLY FREQUENCY]
		Balance Sheet Statement [Statement of Financial Position]
1.1	F 01.01	Balance Sheet Statement: assets
1.2	F 01.02	Balance Sheet Statement: liabilities
1.3	F 01.03	Balance Sheet Statement: equity
2	F 02.00	Statement of profit or loss
3	F 03.00	Statement of comprehensive income
		Breakdown of financial assets by instrument and by counterparty sector
4.1	F 04.01	Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading
4.2.1	F 04.02.1	Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss
4.2.2	F 04.02.2	Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss
4.3.1	F 04.03.1	Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income
4.4.1	F 04.04.1	Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost
4.5	F 04.05	Subordinated financial assets
5.1	F 05.01	Loans and advances other than held for trading, trading or held for sale assets by product
6.1	F 06.01	Breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codes
		Financial assets subject to impairment that are past due
7.1	F 07.01	Financial assets subject to impairment that are past due
		Breakdown of financial liabilities
8.1	F 08.01	Breakdown of financial liabilities by product and by counterparty sector
8.2	F 08.02	Subordinated financial liabilities
		Loan commitments, financial guarantees and other commitments
9.1.1	F 09.01.1	Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given
9.2	F 09.02	Loan commitments, financial guarantees and other commitments received
10	F 10.00	Derivatives - Trading and economic hedges
		Hedge accounting
11.1	F 11.01	Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge
11.3	F 11.03	Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge
11.4	F 11.04	Hedged items in fair value hedges
		Movements in allowances and provisions for credit losses
12.1	F 12.01	Movements in allowances and provisions for credit losses
12.2	F 12.02	Transfers between impairment stages (gross basis presentation)
		Collateral and guarantees received
13.1	F 13.01	Breakdown of collateral and guarantees by loans and advances other than held for trading
13.2.1	F 13.02.1	Collateral obtained by taking possession during the period [held at the reference date]
13.3.1	F 13.03.1	Collateral obtained by taking possession accumulated
14	F 14.00	Fair value hierarchy: financial instruments at fair value
15	F 15.00	Derecognition and financial liabilities associated with transferred financial assets
		Breakdown of selected statement of profit or loss items
16.1	F 16.01	Interest income and expenses by instrument and counterparty sector
16.2	F 16.02	Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument
16.3	F 16.03	Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument
16.4	F 16.04	Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk
16.4.1	F 16.04.1	Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument
16.5	F 16.05	Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument
16.6	F 16.06	Gains or losses from hedge accounting
16.7	F 16.07	Impairment on non-financial assets
16.8	F 16.08	Other administrative expenses
		Reconciliation between accounting and CRR scope of consolidation: Balance Sheet
17.1	F 17.01	Reconciliation between accounting and CRR scope of consolidation: Assets
17.2	F 17.02	Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given
17.3	F 17.03	Reconciliation between accounting and CRR scope of consolidation: Liabilities
		Information on performing and non-performing exposures
18	F 18.00	Information on performing and non-performing exposures
18.1	F 18.01	Inflows and outflows of non-performing exposures - loans and advances by counterparty sector
18.2	F 18.02	Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property
19	F 19.00	Forborne exposures
		PART 2 [QUATERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]
		Geographical breakdown
20.1	F 20.01	Geographical breakdown of assets by location of the activities
20.2	F 20.02	Geographical breakdown of liabilities by location of the activities
20.3	F 20.03	Geographical breakdown of main statement of profit or loss items by location of the activities
20.4	F 20.04	Geographical breakdown of assets by residence of the counterparty
20.5	F 20.05	Geographical breakdown of off-balance sheet exposures by residence of the counterparty
20.6	F 20.06	Geographical breakdown of liabilities by residence of the counterparty
20.7.1	F 20.07.1	Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes
21	F 21.00	Tangible and intangible assets: assets subject to operating lease
		Asset management, custody and other service functions
22.1	F 22.01	Fee and commission income and expenses by activity
22.2	F 22.02	Assets involved in the services provided
		Loans and advances: additional information
23.1	F 23.01	Loans and advances: Number of instruments
23.2	F 23.02	Loans and advances: Additional information on gross carrying amounts
23.3	F 23.03	Loans and advances collateralised by immovable property: Breakdown by LTV ratios
23.4	F 23.04	Loans and advances: Additional information on accumulated impairments and accumulated negative changes in fair value due to credit risk
23.5	F 23.05	Loans and advances: Collateral received and financial guarantees received
23.6	F 23.06	Loans and advances: Accumulated partial write-offs
		Loans and advances: Flows of non performing exposures, impairment & write offs since the end of the last financial year
24.1	F 24.01	Loans and advances: Inflows and outflows of non-performing exposures
24.2	F 24.02	Loans and advances: Flow of impairments and accumulated negative changes in fair value due to credit risk on non-performing exposures
24.3	F 24.03	Loans and advances: Inflow of write-offs of non-performing exposures
		Collateral obtained by taking possession and execution processes
25.1	F 25.01	Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Inflows and Outflows
25.2	F 25.02	Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Type of collateral obtained
25.3	F 25.03	Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E)
26	F 26.00	Forbearance management and quality of forbearance
		PART 3 [SEMI-ANNUAL]
		Off-balance sheet activities: interests in unconsolidated structured entities
30.1	F 30.01	Interests in unconsolidated structured entities
30.2	F 30.02	Breakdown of interests in unconsolidated structured entities by nature of the activities
		Related parties
31.1	F 31.01	Related parties: amounts payable to and amounts receivable from
31.2	F 31.02	Related parties: expenses and income generated by transactions with
		PART 4 [ANNUAL]
		Group structure
40.1	F 40.01	Group structure: “entity-by-entity”
40.2	F 40.02	Group structure: “instrument-by-instrument”
		Fair value
41.1	F 41.01	Fair value hierarchy: financial instruments at amortised cost
41.2	F 41.02	Use of the Fair Value Option
42	F 42.00	Tangible and intangible assets: carrying amount by measurement method
43	F 43.00	Provisions
		Defined benefit plans and employee benefits
44.1	F 44.01	Components of net defined benefit plan assets and liabilities
44.2	F 44.02	Movements in defined benefit plan obligations
44.3	F 44.03	Staff expenses by type of benefits
44.4	F 44.04	Staff expenses by structure and category of staff
		Breakdown of selected items of statement of profit or loss
45.1	F 45.01	Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio
45.2	F 45.02	Gains or losses on derecognition of non-financial assets other than held for sale and investments in subsidiaries, joint ventures and associates
45.3	F 45.03	Other operating income and expenses
46	F 46.00	Statement of changes in equity
47	F 47.00	Average duration and recovery periods

		References	Breakdown in table	Carrying amount
				Annex V.Part 1.27
				0010
0010	Cash, cash balances at central banks and other demand deposits	IAS 1.54 (i)
0020	Cash on hand	Annex V.Part 2.1
0030	Cash balances at central banks	Annex V.Part 2.2
0040	Other demand deposits	Annex V.Part 2.3	5
0050	Financial assets held for trading	IFRS 9.Appendix A
0060	Derivatives	IFRS 9.Appendix A	10
0070	Equity instruments	IAS 32.11	4
0080	Debt securities	Annex V.Part 1.31	4
0090	Loans and advances	Annex V.Part 1.32	4
0096	Non-trading financial assets mandatorily at fair value through profit or loss	IFRS 7.8(a)(ii); IFRS 9.4.1.4	4
0097	Equity instruments	IAS 32.11	4
0098	Debt securities	Annex V.Part 1.31	4
0099	Loans and advances	Annex V.Part 1.32	4
0100	Financial assets designated at fair value through profit or loss	IFRS 7.8(a)(i); IFRS 9.4.1.5	4
0120	Debt securities	Annex V.Part 1.31	4
0130	Loans and advances	Annex V.Part 1.32	4
0141	Financial assets at fair value through other comprehensive income	IFRS 7.8(h); IFRS 9.4.1.2A	4
0142	Equity instruments	IAS 32.11	4
0143	Debt securities	Annex V.Part 1.31	4
0144	Loans and advances	Annex V.Part 1.32	4
0181	Financial assets at amortised cost	IFRS 7.8(f); IFRS 9.4.1.2	4
0182	Debt securities	Annex V.Part 1.31	4
0183	Loans and advances	Annex V.Part 1.32	4
0240	Derivatives – Hedge accounting	IFRS 9.6.2.1; Annex V.Part 1.22	11
0250	Fair value changes of the hedged items in portfolio hedge of interest rate risk	IAS 39.89A(a); IFRS 9.6.5.8
0260	Investments in subsidiaries, joint ventures and associates	IAS 1.54(e); Annex V.Part 1.21, Part 2.4	40
0270	Tangible assets
0280	Property, Plant and Equipment	IAS 16.6; IAS 1.54(a); IFRS 16.47(a)	21, 42
0290	Investment property	IAS 40.5; IAS 1.54(b); IFRS 16.48	21, 42
0300	Intangible assets	IAS 1.54(c); CRR art 4(1)(115)
0310	Goodwill	IFRS 3.B67(d); CRR art 4(1)(113)
0320	Other intangible assets	IAS 38.8,118; IFRS 16.47 (a)	21, 42
0330	Tax assets	IAS 1.54(n-o)
0340	Current tax assets	IAS 1.54(n); IAS 12.5
0350	Deferred tax assets	IAS 1.54(o); IAS 12.5; CRR art 4(1)(106)
0360	Other assets	Annex V.Part 2.5
0370	Non-current assets and disposal groups classified as held for sale	IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7
0380	TOTAL ASSETS	IAS 1.9(a), IG 6

		References	Breakdown in table	Carrying amount
				Annex V.Part 1.27
				0010
0010	Financial liabilities held for trading	IFRS 7.8 (e) (ii); IFRS 9.BA.6	8
0020	Derivatives	IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a)	10
0030	Short positions	IFRS 9.BA7(b)	8
0040	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	8
0050	Debt securities issued	Annex V.Part 1.37	8
0060	Other financial liabilities	Annex V.Part 1.38-41	8
0070	Financial liabilities designated at fair value through profit or loss	IFRS 7.8 (e)(i); IFRS 9.4.2.2	8
0080	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	8
0090	Debt securities issued	Annex V.Part 1.37	8
0100	Other financial liabilities	Annex V.Part 1.38-41	8
0110	Financial liabilities measured at amortised cost	IFRS 7.8(g); IFRS 9.4.2.1	8
0120	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	8
0130	Debt securities issued	Annex V.Part 1.37	8
0140	Other financial liabilities	Annex V.Part 1.38-41	8
0150	Derivatives – Hedge accounting	IFRS 9.6.2.1; Annex V.Part 1.26	11
0160	Fair value changes of the hedged items in portfolio hedge of interest rate risk	IAS 39.89A(b), IFRS 9.6.5.8
0170	Provisions	IAS 37.10; IAS 1.54(l)	43
0180	Pensions and other post employment defined benefit obligations	IAS 19.63; IAS 1.78(d); Annex V.Part 2.9	43
0190	Other long term employee benefits	IAS 19.153; IAS 1.78(d); Annex V.Part 2.10	43
0200	Restructuring	IAS 37.71	43
0210	Pending legal issues and tax litigation	IAS 37.14, Appendix C. Examples 6 and 10	43
0220	Commitments and guarantees given	IFRS 9.4.2.1(c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.11	91243
0230	Other provisions	IAS 37.14	43
0240	Tax liabilities	IAS 1.54(n-o)
0250	Current tax liabilities	IAS 1.54(n); IAS 12.5
0260	Deferred tax liabilities	IAS 1.54(o); IAS 12.5; CRR art 4(1)(108)
0270	Share capital repayable on demand	IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12
0280	Other liabilities	Annex V.Part 2.13
0290	Liabilities included in disposal groups classified as held for sale	IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14
0300	TOTAL LIABILITIES	IAS 1.9(b);IG 6

		References	Breakdown in table	Carrying amount
		References	Breakdown in table	0010
0010	Capital	IAS 1.54(r), BAD art 22	46
0020	Paid up capital	IAS 1.78(e)
0030	Unpaid capital which has been called up	Annex V.Part 2.14
0040	Share premium	IAS 1.78(e); CRR art 4(1)(124)	46
0050	Equity instruments issued other than capital	Annex V.Part 2.18-19	46
0060	Equity component of compound financial instruments	IAS 32.28-29; Annex V.Part 2.18
0070	Other equity instruments issued	Annex V.Part 2.19
0080	Other equity	IFRS 2.10; Annex V.Part 2.20
0090	Accumulated other comprehensive income	CRR art 4(1)(100)	46
0095	Items that will not be reclassified to profit or loss	IAS 1.82A(a)
0100	Tangible assets	IAS 16.39-41
0110	Intangible assets	IAS 38.85-87
0120	Actuarial gains or (-) losses on defined benefit pension plans	IAS 1.7, IG6; IAS 19.120(c)
0122	Non-current assets and disposal groups classified as held for sale	IFRS 5.38, IG Example 12
0124	Share of other recognised income and expense of investments in subsidaries, joint ventures and associates	IAS 1.IG6; IAS 28.10
0320	Fair value changes of equity instruments measured at fair value through other comprehensive income	IAS 1.7(d); IFRS 9 5.7.5, B5.7.1; Annex V.Part 2.21
0330	Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income	IAS 1.7(e);IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.22
0340	Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]	IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.22
0350	Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]	IAS 1.7(e);IFRS 9.5.7.5;.6.5.8(a);Annex V.Part 2.57
0360	Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk	IAS 1.7(f); IFRS 9 5.7.7;Annex V.Part 2.23
0128	Items that may be reclassified to profit or loss	IAS 1.82A(a) (ii)
0130	Hedge of net investments in foreign operations [effective portion]	IFRS9.6.5.13(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.24
0140	Foreign currency translation	IAS 21.52(b); IAS 21.32, 38-49
0150	Hedging derivatives. Cash flow hedges reserve [effective portion]	IAS 1.7 (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS 9.6.5.11(b); Annex V.Part 2.25
0155	Fair value changes of debt instruments measured at fair value through other comprehensive income	IAS 1.7(da); IFRS 9.4.1.2A; 5.7.10; Annex V.Part 2.26
0165	Hedging instruments [not designated elements]	IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24 E (b)(c); Annex V.Part 2.60
0170	Non-current assets and disposal groups classified as held for sale	IFRS 5.38, IG Example 12
0180	Share of other recognised income and expense of investments in subsidaries, joint ventures and associates	IAS 1.IG6; IAS 28.10
0190	Retained earnings	CRR art 4(1)(123)
0200	Revaluation reserves	IFRS 1.30, D5-D8; Annex V.Part 2.28
0210	Other reserves	IAS 1.54; IAS 1.78(e)
0220	Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method	IAS 28.11; Annex V.Part 2.29
0230	Other	Annex V.Part 2.29
0240	(-) Treasury shares	IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.30	46
0250	Profit or loss attributable to owners of the parent	IAS 1.81B (b)(ii)	2
0260	(-) Interim dividends	IAS 32.35
0270	Minority interests [Non-controlling interests]	IAS 1.54(q)
0280	Accumulated Other Comprehensive Income	CRR art 4(1)(100)	46
0290	Other items		46
0300	TOTAL EQUITY	IAS 1.9(c), IG 6	46
0310	TOTAL EQUITY AND TOTAL LIABILITIES	IAS 1.IG6

		References	Breakdown in table	Current period
		References	Breakdown in table	0010
0010	Interest income	IAS 1.97; Annex V.Part 2.31	16
0020	Financial assets held for trading	IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34
0025	Non-trading financial assets mandatorily at fair value through profit or loss	IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1
0030	Financial assets designated at fair value through profit or loss	IFRS 7.20(a)(i), B5(e)
0041	Financial assets at fair value through other comprehensive income	IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A
0051	Financial assets at amortised cost	IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2
0070	Derivatives - Hedge accounting, interest rate risk	IFRS 9.Appendix A; .B6.6.16; Annex V.Part 2.35
0080	Other assets	Annex V.Part 2.36
0085	Interest income on liabilities	IFRS 9.5.7.1, Annex V.Part 2.37
0090	(Interest expenses)	IAS 1.97; Annex V.Part 2.31	16
0100	(Financial liabilities held for trading)	IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34
0110	(Financial liabilities designated at fair value through profit or loss)	IFRS 7.20(a)(i), B5(e)
0120	(Financial liabilities measured at amortised cost)	IFRS 7.20(b); IFRS 9.5.7.2
0130	(Derivatives - Hedge accounting, interest rate risk)	IAS 39.9; Annex V.Part 2.35
0140	(Other liabilities)	Annex V.Part 2.38
0145	(Interest expense on assets)	IFRS 9.5.7.1, Annex V.Part 2.39
0150	(Expenses on share capital repayable on demand)	IFRIC 2.11
0160	Dividend income	Annex V.Part 2.40	31
0170	Financial assets held for trading	IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40
0175	Non-trading financial assets mandatorily at fair value through profit or loss	IFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40
0191	Financial assets at fair value through other comprehensive income	IFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41
0192	Investments in subsidiaries, joint ventures and associates accounted for using other than equity method	Annex V Part 2 .42
0200	Fee and commission income	IFRS 7.20(c)	22
0210	(Fee and commission expenses)	IFRS 7.20(c)	22
0220	Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net	Annex V.Part 2.45	16
0231	Financial assets at fair value through other comprehensive income	IFRS 9.4.12A; IFRS 9.5.7.10-11
0241	Financial assets at amortised cost	IFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2
0260	Financial liabilities measured at amortised cost	IFRS 7.20(a)(v); IFRS 9.5.7.2
0270	Other
0280	Gains or (-) losses on financial assets and liabilities held for trading, net	IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46	16
0287	Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net	IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46
0290	Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net	IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44	16, 45
0300	Gains or (-) losses from hedge accounting, net	Annex V.Part 2.47	16
0310	Exchange differences [gain or (-) loss], net	IAS 21.28, 52 (a)
0320	Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net	Annex V.Part 2.56
0330	Gains or (-) losses on derecognition of non-financial assets, net	IAS 1.34; Annex V. Part 2.48	45
0340	Other operating income	Annex V.Part 2.314-316	45
0350	(Other operating expenses)	Annex V.Part 2.314-316	45
0355	TOTAL OPERATING INCOME, NET
0360	(Administrative expenses)
0370	(Staff expenses)	IAS 19.7; IAS 1.102, IG 6	44
0380	(Other administrative expenses)		16
0385	(Cash contributions to resolution funds and deposit guarantee schemes)	Annex V.Part 2.48i
0390	(Depreciation)	IAS 1.102, 104
0400	(Property, Plant and Equipment)	IAS 1.104; IAS 16.73(e)(vii)
0410	(Investment Properties)	IAS 1.104; IAS 40.79(d)(iv)
0420	(Other intangible assets)	IAS 1.104; IAS 38.118(e)(vi)
0425	Modification gains or (-) losses, net	IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49
0426	Financial assets at fair value through other comprehensive income	IFRS 7.35J
0427	Financial assets at amortised cost	IFRS 7.35J
0430	(Provisions or (-) reversal of provisions)	IAS 37.59, 84; IAS 1.98(b)(f)(g)	91243
0435	(payment commitments to resolution funds and deposit guarantee schemes)	Annex V.Part 2.48i
0440	(Commitments and guarantees given)	IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50
0450	(Other provisions)
0460	(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)	IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 53	12
0481	(Financial assets at fair value through other comprehensive income)	IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8	12
0491	(Financial assets at amortised cost)	IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8	12
0510	(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)	IAS 28.40-43	16
0520	(Impairment or (-) reversal of impairment on non-financial assets)	IAS 36.126(a)(b)	16
0530	(Property, plant and equipment)	IAS 16.73(e)(v-vi)
0540	(Investment properties)	IAS 40.79(d)(v)
0550	(Goodwill)	IFRS 3.Appendix B67(d)(v); IAS 36.124
0560	(Other intangible assets)	IAS 38.118 (e)(iv)(v)
0570	(Other)	IAS 36.126 (a)(b)
0580	Negative goodwill recognised in profit or loss	IFRS 3.Appendix B64(n)(i)
0590	Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method	Annex V.Part 2.54
0600	Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations	IFRS 5.37; Annex V.Part 2.55
0610	PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS	IAS 1.102, IG 6; IFRS 5.33 A
0620	(Tax expense or (-) income related to profit or loss from continuing operations)	IAS 1.82(d); IAS 12.77
0630	PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS	IAS 1, IG 6
0640	Profit or (-) loss after tax from discontinued operations	IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56
0650	Profit or (-) loss before tax from discontinued operations	IFRS 5.33(b)(i)
0660	(Tax expense or (-) income related to discontinued operations)	IFRS 5.33 (b)(ii),(iv)
0670	PROFIT OR (-) LOSS FOR THE YEAR	IAS 1.81A(a)
0680	Attributable to minority interest [non-controlling interests]	IAS 1.81B (b)(i)
0690	Attributable to owners of the parent	IAS 1.81B (b)(ii)

		References	Current period
		References	0010
0010	Profit or (-) loss for the year	IAS 1.7, IG6
0020	Other comprehensive income	IAS 1.7, IG6
0030	Items that will not be reclassified to profit or loss	IAS 1.82A(a)(i)
0040	Tangible assets	IAS 1.7, IG6; IAS 16.39-40
0050	Intangible assets	IAS 1.7; IAS 38.85-86
0060	Actuarial gains or (-) losses on defined benefit pension plans	IAS 1.7, IG6; IAS 19.120(c)
0070	Non-current assets and disposal groups held for sale	IFRS 5.38
0080	Share of other recognised income and expense of entities accounted for using the equity method	IAS 1.IG6; IAS 28.10
0081	Fair value changes of equity instruments measured at fair value through other comprehensive income	IAS 1.7(d)
0083	Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net	IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.57
0084	Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]	IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.57
0085	Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]	IFRS 9.5.7.5;.6.5.8(a); Annex V.Part 2.57
0086	Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk	IAS 1.7(f)
0090	Income tax relating to items that will not be reclassified	IAS 1.91(b); Annex V.Part 2.66
0100	Items that may be reclassified to profit or loss	IAS 1.82A(a)(ii)
0110	Hedge of net investments in foreign operations [effective portion]	IFRS 9.6.5.13(a); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.58
0120	Valuation gains or (-) losses taken to equity	IAS 1.IG6;IFRS 9.6.5.13(a); IFRS 7.24C(b)(i);.24E(a); Annex V.Part 2.58
0130	Transferred to profit or loss	IAS 1.7, 92-95; IAS 21.48-49; IFRS 9.6.5.14; Annex V.Part 2.59
0140	Other reclassifications	Annex V.Part 2.65
0150	Foreign currency translation	IAS 1.7, IG6; IAS 21.52(b)
0160	Translation gains or (-) losses taken to equity	IAS 21.32, 38-47
0170	Transferred to profit or loss	IAS 1.7, 92-95; IAS 21.48-49
0180	Other reclassifications	Annex V.Part 2.65
0190	Cash flow hedges [effective portion]	IAS 1.7, IG6; IAS 39.95(a)-96 IFRS 9.6.5.11(b); IFRS 7.24C(b)(i);.24E(a);
0200	Valuation gains or (-) losses taken to equity	IAS 1.7(e),IG6; IFRS 9.6.5.11(a)(b)(d); IFRS 7.24C(b)(i), .24E(a)
0210	Transferred to profit or loss	IAS 1.7, 92-95, IG6; IFRS 9.6.5.11(d)(ii)(iii);IFRS 7.24C(b)(iv),.24E(a) Annex V.Part 2.59
0220	Transferred to initial carrying amount of hedged items	IAS 1.IG6;IFRS 9.6.5.11(d)(i)
0230	Other reclassifications	Annex V.Part 2.65
0231	Hedging instruments [not designated elements]	IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.60
0232	Valuation gains or (-) losses taken to equity	IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E (b)(c)
0233	Transferred to profit or loss	IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.61
0234	Other reclassifications	Annex V.Part 2.65
0241	Debt instruments at fair value through other comprehensive income	IAS 1.7(da), IG 6; IAS 1.IG6; IFRS 9.5.6.4; Annex V.Part 2.62-63
0251	Valuation gains or (-) losses taken to equity	IFRS 7.20(a)(ii); IAS 1.IG6; IFRS 9.5.6.4
0261	Transferred to profit or loss	IAS 1.7, IAS 1.92-95, IAS 1.IG6; IFRS 9.5.6.7; Annex V.Part 2.64
0270	Other reclassifications	IFRS 5.IG Example 12;IFRS 9.5.6.5; Annex V.Part 2.64-65
0280	Non-current assets and disposal groups held for sale	IFRS 5.38
0290	Valuation gains or (-) losses taken to equity	IFRS 5.38
0300	Transferred to profit or loss	IAS 1.7, 92-95; IFRS 5.38
0310	Other reclassifications	IFRS 5.IG Example 12
0320	Share of other recognised income and expense of Investments in subsidaries, joint ventures and associates	IAS 1.IG6; IAS 28.10
0330	Income tax relating to items that may be reclassified to profit or (-) loss	IAS 1.91(b), IG6; Annex V.Part 2.66
0340	Total comprehensive income for the year	IAS 1.7, 81A(a), IG6
0350	Attributable to minority interest [Non-controlling interest]	IAS 1.83(b)(i), IG6
0360	Attributable to owners of the parent	IAS 1.83(b)(ii), IG6

		References	Carrying amount
			Annex V.Part 1.27
			0010
0005	Derivatives
0010	Equity instruments	IAS 32.11, Annex V.Part 1.44(b)
0030	of which: credit institutions	Annex V.Part 1.42(c)
0040	of which: other financial corporations	Annex V.Part 1.42(d)
0050	of which: non-financial corporations	Annex V.Part 1.42(e)
0060	Debt securities	Annex V.Part 1.31, 44(b)
0070	Central banks	Annex V.Part 1.42(a)
0080	General governments	Annex V.Part 1.42(b)
0090	Credit institutions	Annex V.Part 1.42(c)
0100	Other financial corporations	Annex V.Part 1.42(d)
0110	Non-financial corporations	Annex V.Part 1.42(e)
0120	Loans and advances	Annex V.Part 1.32, 44(a)
0130	Central banks	Annex V.Part 1.42(a)
0140	General governments	Annex V.Part 1.42(b)
0150	Credit institutions	Annex V.Part 1.42(c)
0160	Other financial corporations	Annex V.Part 1.42(d)
0170	Non-financial corporations	Annex V.Part 1.42(e)
0180	Households	Annex V.Part 1.42(f)
0190	FINANCIAL ASSETS HELD FOR TRADING	IFRS 9.Appendix A

		References	Carrying amount	Accumulated negative changes in fair value due to credit risk on non-performing exposures
			Annex V.Part 1.27	Annex V.Part 2.69
			0010	0020
0010	Equity instruments	IAS 32.11, Annex V.Part 1.44(b)
0020	of which: credit institutions	Annex V.Part 1.42(c)
0030	of which: other financial corporations	Annex V.Part 1.42(d)
0040	of which: non-financial corporations	Annex V.Part 1.42(e)
0050	Debt securities	Annex V.Part 1.31, 44(b)
0060	Central banks	Annex V.Part 1.42(a)
0070	General governments	Annex V.Part 1.42(b)
0080	Credit institutions	Annex V.Part 1.42(c)
0090	Other financial corporations	Annex V.Part 1.42(d)
0100	Non-financial corporations	Annex V.Part 1.42(e)
0110	Loans and advances	Annex V.Part 1.32, 44(a)
0120	Central banks	Annex V.Part 1.42(a)
0130	General governments	Annex V.Part 1.42(b)
0140	Credit institutions	Annex V.Part 1.42(c)
0150	Other financial corporations	Annex V.Part 1.42(d)
0160	Non-financial corporations	Annex V.Part 1.42(e)
0170	Households	Annex V.Part 1.42(f)
0180	NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS	IFRS 7.8(a)(ii); IFRS 9.4.1.4

		References	Carrying amount	Accumulated negative changes in fair value due to credit risk on non-performing exposures
			Annex V.Part 1.27	Annex V.Part 2.69
			0010	0020
0060	Debt securities	Annex V.Part 1.31, 44(b)
0070	Central banks	Annex V.Part 1.42(a)
0080	General governments	Annex V.Part 1.42(b)
0090	Credit institutions	Annex V.Part 1.42(c)
0100	Other financial corporations	Annex V.Part 1.42(d)
0110	Non-financial corporations	Annex V.Part 1.42(e)
0120	Loans and advances	Annex V.Part 1.32, 44(a)
0130	Central banks	Annex V.Part 1.42(a)
0140	General governments	Annex V.Part 1.42(b)
0150	Credit institutions	Annex V.Part 1.42(c)
0160	Other financial corporations	Annex V.Part 1.42(d)
0170	Non-financial corporations	Annex V.Part 1.42(e)
0180	Households	Annex V.Part 1.42(f)
0190	FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS	IFRS 7.8(a)(i); IFRS 9.4.1.5

References

Carrying amount

Gross carrying amount Annex V.Part 1.34(b)

Accumulated impairment Annex V.Part 2.70(b), 71

Accumulated partial write-offs

Accumulated total write-offs

Assets without significant increase in credit risk since initial recognition (Stage 1)

Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

Credit-impaired assets (Stage 3)

Purchased or originated credit-impaired financial assets

Assets without significant increase in credit risk since initial recognition (Stage 1)

Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

Credit-impaired assets (Stage 3)

Purchased or originated credit-impaired financial assets

of which: instruments with low credit risk

Annex V.Part 1.27

IFRS 9.5.5.5; IFRS 7.35M(a)

IFRS 9.B5.5.22-24; Annex V.Part 2.75

IFRS 9.5.5.3, IFRS 7.35M(b)(i)

IFRS 9.5.5.1, 7.35M(b)(ii)

IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.67

IFRS 9.5.5.5; IFRS7.35H(a); IFRS 7.16A

IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i); IFRS 7.16A

IFRS 9.5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii), IFRS 7.16A

IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.67,70(d)

IFRS 9.5.4.4 and B5.4.9 ; Annex V.Part 2.72-74

IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74

0010

0015

0020

0030

0040

0041

0050

0060

0070

0071

0080

0090

0010

Equity instruments

IAS 32.11; Annex V.Part 1.44(b)

0020

of which: credit institutions

Annex V.Part 1.42(c)

0030

of which: other financial corporations

Annex V.Part 1.42(d)

0040

of which: non-financial corporations

Annex V.Part 1.42(e)

0050

Debt securities

Annex V.Part 1.31, 44(b)

0060

Central banks

Annex V.Part 1.42(a)

0070

General governments

Annex V.Part 1.42(b)

0080

Credit institutions

Annex V.Part 1.42(c)

0090

Other financial corporations

Annex V.Part 1.42(d)

0100

Non-financial corporations

Annex V.Part 1.42(e)

0110

Loans and advances

Annex V.Part 1.32, 44(a)

0120

Central banks

Annex V.Part 1.42(a)

0130

General governments

Annex V.Part 1.42(b)

0140

Credit institutions

Annex V.Part 1.42(c)

0150

Other financial corporations

Annex V.Part 1.42(d)

0160

Non-financial corporations

Annex V.Part 1.42(e)

0165

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

0170

Households

Annex V.Part 1.42(f)

0180

FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME

IFRS 7.8(h); IFRS 9.4.1.2A

References

Carrying amount

Gross carrying amount Annex V.Part 1.34(b)

Accumulated impairment Annex V.Part 2.70(a), 71

Accumulated partial write-offs

Accumulated total write-offs

Assets without significant increase in credit risk since initial recognition (Stage 1)

Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

Credit-impaired assets (Stage 3)

Purchased or originated credit-impaired financial assets

Assets without significant increase in credit risk since initial recognition (Stage 1)

Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

Credit-impaired assets (Stage 3)

Purchased or originated credit-impaired financial assets

of which: instruments with low credit risk

Annex V.Part 1.27

IFRS 9.5.5.5; IFRS 7.35M(a)

IFRS 9.B5.5.22-24; Annex V.Part 2.75

IFRS 9.5.5.3, IFRS 7.35M(b)(i)

IFRS 9.5.5.1, 7.35M(b)(ii)

IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.67

IFRS 9.5.5.5; IFRS7.35H(a)

IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i)

IFRS 5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii)

IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.67,70(d)

IFRS 9.5.4.4 and B5.4.9 ; Annex V.Part 2.72-74

IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74

0010

0015

0020

0030

0040

0041

0050

0060

0070

0071

0080

0090

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)

0125

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

0130

Households

Annex V.Part 1.42(f)

0140

FINANCIAL ASSETS AT AMORTISED COST

IFRS 7.8(f); IFRS 9.4.1.2

		References	Carrying amount
			Annex V.Part 1.27
			0010
0010	Loans and advances	Annex V.Part 1.32
0020	Debt securities	Annex V.Part 1.31
0030	SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS	Annex V.Part 2.78, 100

			References	Gross carrying amount	Carrying amount Annex V.Part 1.27
				Gross carrying amount	Central banks	General governments	Credit institutions	Other financial corporations	Non-financial corporations	Households
				Annex V.Part 1.34	Annex V.Part 1.42(a)	Annex V.Part 1.42(b)	Annex V.Part 1.42(c)	Annex V.Part 1.42(d)	Annex V.Part 1.42(e)	Annex V.Part 1.42(f)
				0005	0010	0020	0030	0040	0050	0060
By product	0010	On demand [call] and short notice [current account]	Annex V.Part 2.85(a)
	0020	Credit card debt	Annex V.Part 2.85(b)
	0030	Trade receivables	Annex V.Part 2.85(c)
	0040	Finance leases	Annex V.Part 2.85(d)
	0050	Reverse repurchase loans	Annex V.Part 2.85(e)
	0060	Other term loans	Annex V.Part 2.85(f)
	0070	Advances that are not loans	Annex V.Part 2.85(g)
	0080	LOANS AND ADVANCES	Annex V.Part 1.32, 44(a)
By collateral	0090	of which: Loans collateralized by immovable property	Annex V.Part 2.86(a), 87
By collateral	0100	of which: other collateralized loans	Annex V.Part 2.86(b), 87
By purpose	0110	of which: credit for consumption	Annex V.Part 2.88(a)
By purpose	0120	of which: lending for house purchase	Annex V.Part 2.88(b)
By subordination	0130	of which: project finance loans	Annex V.Part 2.89; CRR Art 147(8)

		References	Non-financial corporations Annex V.Part 1.42(e), Part 2.91
			Gross carrying amount				Accumulated impairment	Accumulated negative changes in fair value due to credit risk on non-performing exposures
				of which: loans and advances subject to impairment	Of which: non-performing		Accumulated impairment
				of which: loans and advances subject to impairment	Of which: non-performing	of which: defaulted
			Annex V.Part 1.34	Annex V.Part 2.93	Annex V.Part 2. 213-232	CRR art 178; Annex V.Part 2.237(b)	Annex V.Part 2.70-71	Annex V.Part 2.69
			0010	0011	0012	0013	0021	0022
0010	A Agriculture, forestry and fishing	NACE Regulation
0020	B Mining and quarrying	NACE Regulation
0030	C Manufacturing	NACE Regulation
0040	D Electricity, gas, steam and air conditioning supply	NACE Regulation
0050	E Water supply	NACE Regulation
0060	F Construction	NACE Regulation
0070	G Wholesale and retail trade	NACE Regulation
0080	H Transport and storage	NACE Regulation
0090	I Accommodation and food service activities	NACE Regulation
0100	J Information and communication	NACE Regulation
0105	K Financial and insurance activities	NACE Regulation, Annex V.Part 2.92
0110	L Real estate activities	NACE Regulation
0120	M Professional, scientific and technical activities	NACE Regulation
0130	N Administrative and support service activities	NACE Regulation
0140	O Public administration and defence, compulsory social security	NACE Regulation
0150	P Education	NACE Regulation
0160	Q Human health services and social work activities	NACE Regulation
0170	R Arts, entertainment and recreation	NACE Regulation
0180	S Other services	NACE Regulation
0190	LOANS AND ADVANCES	Annex V.Part 1.32, Part 2.90

References

Carrying amount

Annex V.Part 1.27

Assets without significant increase in credit risk since initial recognition (Stage 1)

Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

Credit-impaired assets (Stage 3)

Purchased or originated credit-impaired financial assets

≤ 30 days

> 30 days ≤ 90 days

> 90 days

≤ 30 days

> 30 days ≤ 90 days

> 90 days

≤ 30 days

> 30 days ≤ 90 days

> 90 days

≤ 30 days

> 30 days ≤ 90 days

> 90 days

IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0060

Debt securities

Annex V.Part 1.31, 44(b)

0070

Central banks

Annex V.Part 1.42(a)

0080

General governments

Annex V.Part 1.42(b)

0090

Credit institutions

Annex V.Part 1.42(c)

0100

Other financial corporations

Annex V.Part 1.42(d)

0110

Non-financial corporations

Annex V.Part 1.42(e)

0120

Loans and advances

Annex V.Part 1.32, 44(a)

0130

Central banks

Annex V.Part 1.42(a)

0140

General governments

Annex V.Part 1.42(b)

0150

Credit institutions

Annex V.Part 1.42(c)

0160

Other financial corporations

Annex V.Part 1.42(d)

0170

Non-financial corporations

Annex V.Part 1.42(e)

0180

Households

Annex V.Part 1.42(f)

0190

TOTAL DEBT INSTRUMENTS

Annex V Part 2.94-95

Loans and advances by product, by collateral and by subordination

0200

On demand [call] and short notice [current account]

Annex V.Part 2.85(a)

0210

Credit card debt

Annex V.Part 2.85(b)

0220

Trade receivables

Annex V.Part 2.85(c)

0230

Finance leases

Annex V.Part 2.85(d)

0240

Reverse repurchase loans

Annex V.Part 2.85(e)

0250

Other term loans

Annex V.Part 2.85(f)

0260

Advances that are not loans

Annex V.Part 2.85(g)

0270

of which: Loans collateralized by inmovable property

Annex V.Part 2.86(a), 87

0280

of which: other collateralized loans

Annex V.Part 2.86(b), 87

0290

of which: credit for consumption

Annex V.Part 2.88(a)

0300

of which: lending for house purchase

Annex V.Part 2.88(b)

0310

of which: project finance loans

Annex V.Part 2.89; CRR Art 147(8)

		References National GAAP compatible IFRS	Carrying amount Annex V.Part 1.27				Accumulated changes in fair value due to credit risk
			Held for trading	Designated at fair value through profit or loss	Amortised cost	Hedge accounting	Accumulated changes in fair value due to credit risk
			IFRS 7.8(e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6-BA.7, IFRS 9.6.7	IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5	IFRS 7.8(g); IFRS 9.4.2.1	IFRS 7.24A(a); IFRS 9.6	CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.101
			0010	0020	0030	0037	0040
0010	Derivatives	IFRS 9.BA.7(a)
0020	Short positions	FRS 9.BA.7(b)
0030	Equity instruments	IAS 32.11
0040	Debt securities	Annex V.Part 1.31
0050	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0060	Central banks	Annex V.Part 1.42(a), 44(c)
0070	Current accounts / overnight deposits	ECB/2013/33 Annex 2.Part 2.9.1
0080	Deposits with agreed maturity	ECB/2013/33 Annex 2.Part 2.9.2
0090	Deposits redeemable at notice	ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
0100	Repurchase agreements	ECB/2013/33 Annex 2.Part 2.9.4
0110	General governments	Annex V.Part 1.42(b), 44(c)
0120	Current accounts / overnight deposits	ECB/2013/33 Annex 2.Part 2.9.1
0130	Deposits with agreed maturity	ECB/2013/33 Annex 2.Part 2.9.2
0140	Deposits redeemable at notice	ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
0150	Repurchase agreements	ECB/2013/33 Annex 2.Part 2.9.4
0160	Credit institutions	Annex V.Part 1.42(c),44(c)
0170	Current accounts / overnight deposits	ECB/2013/33 Annex 2.Part 2.9.1
0180	Deposits with agreed maturity	ECB/2013/33 Annex 2.Part 2.9.2
0190	Deposits redeemable at notice	ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
0200	Repurchase agreements	ECB/2013/33 Annex 2.Part 2.9.4
0210	Other financial corporations	Annex V.Part 1.42(d),44(c)
0220	Current accounts / overnight deposits	ECB/2013/33 Annex 2.Part 2.9.1
0230	Deposits with agreed maturity	ECB/2013/33 Annex 2.Part 2.9.2
0240	Deposits redeemable at notice	ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
0250	Repurchase agreements	ECB/2013/33 Annex 2.Part 2.9.4
0260	Non-financial corporations	Annex V.Part 1.42(e), 44(c)
0270	Current accounts / overnight deposits	ECB/2013/33 Annex 2.Part 2.9.1
0280	Deposits with agreed maturity	ECB/2013/33 Annex 2.Part 2.9.2
0290	Deposits redeemable at notice	ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
0300	Repurchase agreements	ECB/2013/33 Annex 2.Part 2.9.4
0310	Households	Annex V.Part 1.42(f), 44(c)
0320	Current accounts / overnight deposits	ECB/2013/33 Annex 2.Part 2.9.1
0330	Deposits with agreed maturity	ECB/2013/33 Annex 2.Part 2.9.2
0340	Deposits redeemable at notice	ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
0350	Repurchase agreements	ECB/2013/33 Annex 2.Part 2.9.4
0360	Debt securities issued	Annex V.Part 1.37, Part 2.98
0370	Certificates of deposits	Annex V.Part 2.98(a)
0380	Asset-backed securities	CRR art 4(1)(61)
0390	Covered bonds	CRR art 129
0400	Hybrid contracts	Annex V.Part 2.98(d)
0410	Other debt securities issued	Annex V.Part 2.98(e)
0420	Convertible compound financial instruments	IAS 32.AG 31
0430	Non-convertible
0440	Other financial liabilities	Annex V.Part 1.38-41
0445	of which: lease liabilities	IFRS 16.22, 26-28, 47(b)
0450	FINANCIAL LIABILITIES

		References	Carriyng amount
			Designated at fair value through profit or loss	At amortized cost
			IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5	IFRS 7.8(g); IFRS 9.4.2.1
			0010	0020
0010	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0020	Debt securities issued	Annex V.Part 1.37
0030	SUBORDINATED FINANCIAL LIABILITIES	Annex V.Part 2.99-100

References National GAAP compatible IFRS

Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment

Annex V.Part 2.107-108, 118

Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V Part 2.106-109

Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4

Commitments and financial guarantees measured at fair value

Instruments without significant increase in credit risk since initial recognition (Stage 1)

Instruments with significant increase in credit risk since initial recognition but not credit-impaired

(Stage 2)

Credit-impaired instruments

(Stage 3)

Purchased or originated credit-impaired instruments

Instruments without significant increase in credit risk since initial recognition

(Stage 1)

Instruments with significant increase in credit risk since initial recognition but not credit-impaired

(Stage 2)

Credit-impaired instruments (Stage 3)

Purchased or originated credit-impaired instruments

Nominal amount

Provision

Nominal amount

Accumulated negative changes in fair value due to credit risk on non-performing commitments

IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M

IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS9.B2.5; IFRS 7.35M

IFRS 7.35M; Annex V.Part 2.107

IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(a)

IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(i)

IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(ii)

IFRS 7.35M;Annex V.Part 2.107

IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.111, 118

IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.106, 111

IFRS 9.2.3(a), 9.B2.5;Annex V Part 2.110, 118

Annex V Part 2.69

0010

0020

0030

0035

0040

0050

0060

0065

0100

0110

0120

0130

0010

Loan commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116

0021

of which: non-performing

Annex V.Part 2.117

0030

Central banks

Annex V.Part 1.42(a)

0040

General governments

Annex V.Part 1.42(b)

0050

Credit institutions

Annex V.Part 1.42(c)

0060

Other financial corporations

Annex V.Part 1.42(d)

0070

Non-financial corporations

Annex V.Part 1.42(e)

0080

Households

Annex V.Part 1.42(f)

0090

Financial guarantees given

IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116

0101

of which: non-performing

Annex V.Part 2.117

0110

Central banks

Annex V.Part 1.42(a)

0120

General governments

Annex V.Part 1.42(b)

0130

Credit institutions

Annex V.Part 1.42(c)

0140

Other financial corporations

Annex V.Part 1.42(d)

0150

Non-financial corporations

Annex V.Part 1.42(e)

0160

Households

Annex V.Part 1.42(f)

0170

Other Commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116

0181

of which: non-performing

Annex V.Part 2.117

0190

Central banks

Annex V.Part 1.42(a)

0200

General governments

Annex V.Part 1.42(b)

0210

Credit institutions

Annex V.Part 1.42(c)

0220

Other financial corporations

Annex V.Part 1.42(d)

0230

Non-financial corporations

Annex V.Part 1.42(e)

0240

Households

Annex V.Part 1.42(f)

		References	Maximum amount of the guarantee that can be considered	Nominal amount
			IFRS 7.36 (b); Annex V.Part 2.119	Annex V.Part 2.119
			0010	0020
0010	Loan commitments received	IFRS 9.2.1(g), .BCZ2.2; Annex V.Part 1.44(h), Part 2.102-103, 113
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	Households	Annex V.Part 1.42(f)
0080	Financial guarantees received	IFRS 9.2.1(e ), .B2.5, .BC2.17, IFRS 8.Appendix A; IFRS 4 Annex A; Annex V.Part 1.44(h), Part 2.102-103, 114
0090	Central banks	Annex V.Part 1.42(a)
0100	General governments	Annex V.Part 1.42(b)
0110	Credit institutions	Annex V.Part 1.42(c)
0120	Other financial corporations	Annex V.Part 1.42(d)
0130	Non-financial corporations	Annex V.Part 1.42(e)
0140	Households	Annex V.Part 1.42(f)
0150	Other Commitments received	Annex V.Part 1.44(h), Part 2.102-103, 115
0160	Central banks	Annex V.Part 1.42(a)
0170	General governments	Annex V.Part 1.42(b)
0180	Credit institutions	Annex V.Part 1.42(c)
0190	Other financial corporations	Annex V.Part 1.42(d)
0200	Non-financial corporations	Annex V.Part 1.42(e)
0210	Households	Annex V.Part 1.42(f)

By type of risk / By product or by type of market		References	Carrying amount		Notional amount
			Financial assets Held for trading and trading	Financial liabilities Held for trading and trading	Total Trading	of which: sold
			Annex V.Part 2.120, 131	IFRS 9.BA.7 (a); Annex V.Part 2.120, 131	Annex V.Part 2.133-135	Annex V.Part 2.133-135
			0010	0020	0030	0040
0010	Interest rate	Annex V.Part 2.129(a)
0020	of which: economic hedges	Annex V.Part 2.137-139
0030	OTC options	Annex V.Part 2.136
0040	OTC other	Annex V.Part 2.136
0050	Organized market options	Annex V.Part 2.136
0060	Organized market other	Annex V.Part 2.136
0070	Equity	Annex V.Part 2.129(b)
0080	of which: economic hedges	Annex V.Part 2.137-139
0090	OTC options	Annex V.Part 2.136
0100	OTC other	Annex V.Part 2.136
0110	Organized market options	Annex V.Part 2.136
0120	Organized market other	Annex V.Part 2.136
0130	Foreign exchange and gold	Annex V.Part 2.129(c)
0140	of which: economic hedges	Annex V.Part 2.137-139
0150	OTC options	Annex V.Part 2.136
0160	OTC other	Annex V.Part 2.136
0170	Organized market options	Annex V.Part 2.136
0180	Organized market other	Annex V.Part 2.136
0190	Credit	Annex V.Part 2.129(d)
0195	of which: economic hedges with use of the fair value option	IFRS 9.6.7.1; Annex V.Part 2.140
0201	of which: other economic hedges	Annex V.Part 2.137-140
0210	Credit default swap
0220	Credit spread option
0230	Total return swap
0240	Other
0250	Commodity	Annex V.Part 2.129(e)
0260	of which: economic hedges	Annex V.Part 2.137-139
0270	Other	Annex V.Part 2.129(f)
0280	of which: economic hedges	Annex V.Part 2.137-139
0290	DERIVATIVES	IFRS 9.Appendix A
0300	of which: OTC - credit institutions	Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142
0310	of which: OTC - other financial corporations	Annex V.Part 1.42(d), 44(e), Part 2.141(b)
0320	of which: OTC - rest	Annex V.Part 1.44(e), Part 2.141(c)

By product or by type of market		References	Carrying amount		Notional amount
			Assets	Liabilities	Total Hedging	of which: sold
			IFRS 7.24A; Annex V.Part 2.120, 131	IFRS 7.24A; Annex V.Part 2.120, 131	Annex V.Part 2.133-135	Annex V.Part 2.133-135
			0010	0020	0030	0040
0010	Interest rate	Annex V.Part 2.129(a)
0020	OTC options	Annex V.Part 2.136
0030	OTC other	Annex V.Part 2.136
0040	Organized market options	Annex V.Part 2.136
0050	Organized market other	Annex V.Part 2.136
0060	Equity	Annex V.Part 2.129(b)
0070	OTC options	Annex V.Part 2.136
0080	OTC other	Annex V.Part 2.136
0090	Organized market options	Annex V.Part 2.136
0100	Organized market other	Annex V.Part 2.136
0110	Foreign exchange and gold	Annex V.Part 2.129(c)
0120	OTC options	Annex V.Part 2.136
0130	OTC other	Annex V.Part 2.136
0140	Organized market options	Annex V.Part 2.136
0150	Organized market other	Annex V.Part 2.136
0160	Credit	Annex V.Part 2.129(d)
0170	Credit default swap	Annex V.Part 2.136
0180	Credit spread option	Annex V.Part 2.136
0190	Total return swap	Annex V.Part 2.136
0200	Other	Annex V.Part 2.136
0210	Commodity	Annex V.Part 2.129(e)
0220	Other	Annex V.Part 2.129(f)
0230	FAIR VALUE HEDGES	IFRS 7.24A; IAS 39.86(a); IFRS 9.6.5.2(a)
0240	Interest rate	Annex V.Part 2.129(a)
0250	OTC options	Annex V.Part 2.136
0260	OTC other	Annex V.Part 2.136
0270	Organized market options	Annex V.Part 2.136
0280	Organized market other	Annex V.Part 2.136
0290	Equity	Annex V.Part 2.129(b)
0300	OTC options	Annex V.Part 2.136
0310	OTC other	Annex V.Part 2.136
0320	Organized market options	Annex V.Part 2.136
0330	Organized market other	Annex V.Part 2.136
0340	Foreign exchange and gold	Annex V.Part 2.129(c)
0350	OTC options	Annex V.Part 2.136
0360	OTC other	Annex V.Part 2.136
0370	Organized market options	Annex V.Part 2.136
0380	Organized market other	Annex V.Part 2.136
0390	Credit	Annex V.Part 2.129(d)
0400	Credit default swap	Annex V.Part 2.136
0410	Credit spread option	Annex V.Part 2.136
0420	Total return swap	Annex V.Part 2.136
0430	Other	Annex V.Part 2.136
0440	Commodity	Annex V.Part 2.129(e)
0450	Other	Annex V.Part 2.129(f)
0460	CASH FLOW HEDGES	IFRS 7.24A; IAS 39.86(b); IFRS 9.6.5.2(b)
0470	HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION	IFRS 7.24A; IAS 39.86(c); IFRS 9.6.5.2(c)
0480	PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK	IAS 39.71, 81A, 89A, AG 114-132
0490	PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK	IAS 39.71
0500	DERIVATIVES-HEDGE ACCOUNTING	IFRS 7.24A; IAS 39.9; IFRS 9.6.1
0510	of which: OTC - credit institutions	Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142
0520	of which: OTC - other financial corporations	Annex V.Part 1.42(d), 44(e), Part 2.141(b)
0530	of which: OTC - rest	Annex V.Part 1.44(e), Part 2.141(c)

		References	Carrying amount
			Fair value hedge	Cash flow hedge	Hedge of net investment in a foreign operation
			Annex V.Part 2.145	Annex V.Part 2.145	Annex V.Part 2.145
			0010	0020	0030
0010	Non-derivative financial assets	IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2
0020	of which: Financial assets held for trading	IFRS 9.Appendix A
0030	of which: Non-trading financial assets mandatorily at fair value through profit or loss	IFRS 9.4.1.4; IFRS 7.8(a)(ii)
0040	of which: Financial assets designated at fair value through profit or loss	IFRS 9.4.1.5; IFRS 7.8(a)(i)
0050	Non-derivative financial liabilities	IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2
0060	Financial liabilities held for trading	IFRS 9.Appendix A
0070	Financial liabilities designated at fair value through profit or loss	IFRS 9.4.2.1; IFRS 9.6.2.2
0080	Financial assets at amortised cost	IFRS 9.4.2.1; IFRS 9.6.2.2

		References	Micro-hedges	Micro-hedges - Net position hedge	Hedge adjustments on micro-hedges		Macro hedges
			Carrying amount	Assets or liabilities included in hedge of a net position (before netting)	Hedge adjustments included in the carrying amount of assets/liabilities	Remaining adjustments for discontinued micro hedges including hedges of net positions	Hedged items in portfolio hedge of interest rate risk
			IFRS 7.24B(a), Annex V.Part 2.146, 147	IFRS 9.6.6.1; IFRS 9.6.6.6; Annex V.Part 2.147, 151	IFRS 7.24B(a)(ii); Annex V.Part 2.148, 149	IFRS 7.24B(a)(v); Annex V.Part 2.148, 150	IFRS 9.6.1.3; IFRS 9.6.6.1; Annex V.Part 2.152
			0010	0020	0030	0040	0050
	ASSETS
0010	Financial assets measured at fair value through other comprehensive income	IFRS 9.4.1.2A; IFRS 7.8(h); Annex V. Part 2.146, 151
0020	Interest rate	Annex V.Part 2.129(a)
0030	Equity	Annex V.Part 2.129(b)
0040	Foreign exchange and gold	Annex V.Part 2.129(c)
0050	Credit	Annex V.Part 2.129(d)
0060	Commodity	Annex V.Part 2.129(e)
0070	Other	Annex V.Part 2.129(f)
0080	Financial assets measured at amortised cost	IFRS 9.4.1.2A; IFRS 7.8(f); Annex V. Part 2.146, 151
0090	Interest rate	Annex V.Part 2.129(a)
0100	Equity	Annex V.Part 2.129(b)
0110	Foreign exchange and gold	Annex V.Part 2.129(c)
0120	Credit	Annex V.Part 2.129(d)
0130	Commodity	Annex V.Part 2.129(e)
0140	Other	Annex V.Part 2.129(f)
	LIABILITIES
0150	Financial liabilities measured at amortised costs	IFRS 9.4.2.1; IFRS 7.8(g); Annex V. Part 2.146, 151
0160	Interest rate	Annex V.Part 2.129(a)
0170	Equity	Annex V.Part 2.129(b)
0180	Foreign exchange and gold	Annex V.Part 2.129(c)
0190	Credit	Annex V.Part 2.129(d)
0200	Commodity	Annex V.Part 2.129(e)
0210	Other	Annex V.Part 2.129(f)

References

Opening balance

Increases due to origination and acquisition

Decreases due to derecognition

Changes due to change in credit risk (net)

Changes due to modifications without derecognition (net)

Changes due to update in the institution's methodology for estimation (net)

Decrease in allowance account due to write-offs

Other adjustments

Closing balance

Recoveries of previously written-off amounts recorded directly to the statement of profit or loss

Amounts written-off directly to the statement of profit or loss

Gains or losses on derecognition of debt instruments

IFRS 7.35I; Annex V.Part 2.159, 164(b)

IFRS 7.35I; Annex V.Part 2.160, 164(b)

IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.161-162

IFRS 7.35I; IFRS 7.35J; IFRS 9.5.5.12, B5.5.25, B5.5.27; Annex V.Part 2.164(c)

IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.163

IFRS 7.35I; IFRS 9.5.4.4;IFRS 7.35L; Annex V.Part 2.72, 74, 164(a), 165

IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.166

IFRS 9.5.4.4; Annex V.Part 2.165

Annex V.Part 2.166i

0010

0020

0030

0040

0050

0070

0080

0090

0100

0110

0120

0125

0010

Allowances for financial assets without increase in credit risk since initial recognition (Stage 1)

IFRS 9.5.5.5

0015

Cash balances at central banks and other demand deposits

Annex V.Part 2.2, 3

0020

Debt securities

Annex V.Part 1.31, 44(b)

0030

Central banks

Annex V.Part 1.42(a)

0040

General governments

Annex V.Part 1.42(b)

0050

Credit institutions

Annex V.Part 1.42(c)

0060

Other financial corporations

Annex V.Part 1.42(d)

0070

Non-financial corporations

Annex V.Part 1.42(e)

0080

Loans and advances

Annex V.Part 1.32, 44(a)

0090

Central banks

Annex V.Part 1.42(a)

0100

General governments

Annex V.Part 1.42(b)

0110

Credit institutions

Annex V.Part 1.42(c)

0120

Other financial corporations

Annex V.Part 1.42(d)

0130

Non-financial corporations

Annex V.Part 1.42(e)

0140

Households

Annex V.Part 1.42(f)

0160

of which: collectively measured allowances

IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

0170

of which: individually measured allowances

IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

0180

Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

IFRS 9.5.5.3

0185

Cash balances at central banks and other demand deposits

Annex V.Part 2.2, 3

0190

Debt securities

Annex V.Part 1.31, 44(b)

0200

Central banks

Annex V.Part 1.42(a)

0210

General governments

Annex V.Part 1.42(b)

0220

Credit institutions

Annex V.Part 1.42(c)

0230

Other financial corporations

Annex V.Part 1.42(d)

0240

Non-financial corporations

Annex V.Part 1.42(e)

0250

Loans and advances

Annex V.Part 1.32, 44(a)

0260

Central banks

Annex V.Part 1.42(a)

0270

General governments

Annex V.Part 1.42(b)

0280

Credit institutions

Annex V.Part 1.42(c)

0290

Other financial corporations

Annex V.Part 1.42(d)

0300

Non-financial corporations

Annex V.Part 1.42(e)

0310

Households

Annex V.Part 1.42(f)

0330

of which: collectively measured allowances

IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

0340

of which: individually measured allowances

IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

0350

of which: non-performing

Annex V.Part 2.213-232

0360

Allowances for credit-impaired debt instruments (Stage 3)

IFRS 9.5.5.1, 9. Appendix A

0365

Cash balances at central banks and other demand deposits

Annex V.Part 2.2, 3

0370

Debt securities

Annex V.Part 1.31, 44(b)

0380

Central banks

Annex V.Part 1.42(a)

0390

General governments

Annex V.Part 1.42(b)

0400

Credit institutions

Annex V.Part 1.42(c)

0410

Other financial corporations

Annex V.Part 1.42(d)

0420

Non-financial corporations

Annex V.Part 1.42(e)

0430

Loans and advances

Annex V.Part 1.32, 44(a)

0440

Central banks

Annex V.Part 1.42(a)

0450

General governments

Annex V.Part 1.42(b)

0460

Credit institutions

Annex V.Part 1.42(c)

0470

Other financial corporations

Annex V.Part 1.42(d)

0480

Non-financial corporations

Annex V.Part 1.42(e)

0490

Households

Annex V.Part 1.42(f)

0500

of which: collectively measured allowances

IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

0510

of which: individually measured allowances

IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

0600

Allowances for purchased or originated credit-impaired financial assets

Annex V.Part 2.156

0610

Debt securities

Annex V.Part 1.31, 44(b)

0620

Central banks

Annex V.Part 1.42(a)

0630

General governments

Annex V.Part 1.42(b)

0640

Credit institutions

Annex V.Part 1.42(c)

0650

Other financial corporations

Annex V.Part 1.42(d)

0660

Non-financial corporations

Annex V.Part 1.42(e)

0670

Loans and advances

Annex V.Part 1.32, 44(a)

0680

Central banks

Annex V.Part 1.42(a)

0690

General governments

Annex V.Part 1.42(b)

0700

Credit institutions

Annex V.Part 1.42(c)

0710

Other financial corporations

Annex V.Part 1.42(d)

0720

Non-financial corporations

Annex V.Part 1.42(e)

0730

Households

Annex V.Part 1.42(f)

0740

of which: collectively measured allowances

IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

0750

of which: individually measured allowances

IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

0520

Total allowance for debt instruments

IFRS 7.B8E

0530

Commitments and financial guarantees given (Stage 1)

IFRS 9.2.1|(g); 2.3(c); 5.5, B2.5; Annex V.Part 2.157

0540

Commitments and financial guarantees given (Stage 2)

IFRS 9.2.1|(g); 2.3(c); 5.5.3, B2.5; Annex V.Part 2.157

0550

of which: non-performing

Annex V.Part 2.117

0560

Commitments and financial guarantees given (Stage 3)

IFRS 9.2.1|(g); 2.3(c); 5.5.1, B2.5; Annex V.Part 2.157

0565

Commitments and financial guarantees given (Purchased or originated credit-impaired)

Annex V.Part 2.156

0570

Total provisions on commitments and financial guarantees given

IFRS 7.B8E; Annex V.Part 2.157

		References	Gross carrying amount / nominal amount Annex V.Part 1.34, Part 2.118, 167, 170
			Transfers between Stage 1 and Stage 2		Transfers between Stage 2 and Stage 3		Transfers between Stage 1 and Stage 3
			To Stage 2 from Stage 1	To Stage 1 from Stage 2	To Stage 3 from Stage 2	To Stage 2 from Stage 3	To Stage 3 from Stage 1	To Stage 1 from Stage 3
			Annex V.Part 2.168-169
			0010	0020	0030	0040	0050	0060
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	Households	Annex V.Part 1.42(f)
0140	Total debt instruments
0150	Commitments and financial guarantees given	IFRS 9.2.1\|(g); 2.3(c); 5.5.1, 5.5.3, 5.5.5

Guarantees and collateral		References	Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174
			Loans collateralized by immovable property		Other collateralised loans				Financial guarantees received
			Residential immovable property	Commercial immovable property	Cash, deposits, [debt securities issued]	Movable property	Equity and debt securities	Rest	Financial guarantees received	of which: credit derivatives
		IFRS 7.36(b)	Annex V.Part 2.173(a)	Annex V.Part 2.173(a)	Annex V.Part 2.173(b)(i)	Annex V.Part 2.173(b)(ii)	Annex V.Part 2.173(b)(iii)	Annex V.Part 2.173(b)(iv)	Annex V.Part 2.173(c)	Annex V.Part 2.114(b)
			0010	0020	0030	0031	0032	0041	0050	0055
0010	Loans and advances	Annex V.Part 1.32, 44(a)
0015	of which: non-performing	CRR Art. 47a (3); Annex V. Part 2. 213-239, 260
0020	of which: Other financial corporations	Annex V.Part 1.42(d)
0030	of which: Non-financial corporations	Annex V.Part 1.42(e)
0035	of which: Small and Medium-sized Enterprises (SMEs)	SME Art 1 2(a)
0036	of which: Commercial real estate (CRE) loans to small and medium-sized enterprises	SME Art 1 2(a); Annex V.Part 2.239ix
0037	of which: Commercial real estate (CRE) loans to non-financial corporations other than SMEs	Annex V.Part 2.239ix
0040	of which: Households	Annex V.Part 1.42(f)
0050	of which: Lending for house purchase	Annex V.Part 2.88(b)
0060	of which: Credit for consumption	Annex V.Part 2.88(a)

		References	Collateral obtained by taking possession during the period [held at the reference date] (Annex V.Part 2.175)
						Of which: Non current assets held for sale (IFRS 5.38, Annex V.Part 2.7)
			Value at initial recognition	Carrying amount	Accumulated negative changes	Value at initial recognition	Carrying amount
			Annex V.Part 2.175i	Annex V.Part 1.27-28	Annex V.Part 2.175ii	Annex V.Part 2.175i	Annex V.Part 1.27-28
			0010	0020	0030	0040	0050
0010	Property, Plant and Equipment	IAS 16.6
0020	Other than Property Plant and Equipment	IFRS 7.38(a)
0030	Residential immovable property	IFRS 7.38(a), Annex V.Part 2.173(a)
0040	Commercial immovable property	IFRS 7.38(a), Annex V.Part 2.173(a)
0050	Movable property	IFRS 7.38(a), Annex V.Part 2.173(b)(ii)
0060	Equity and debt securities	IFRS 7.38(a), Annex V.Part 2.173(b)(iii)
0070	Other	IFRS 7.38(a), Annex V.Part 2.173(b)(iv)
0080	Total

		References	Collateral obtained by taking possession accumulated (Annex V.Part 2.176)
						Of which: Non current assets held for sale (IFRS 5.38, Annex V.Part 2.7)
			Value at initial recognition	Carrying amount	Accumulated negative changes	Value at initial recognition	Carrying amount
			Annex V.Part 2.175i	Annex V.Part 1.27-28	Annex V.Part 2.175ii	Annex V.Part 2.175i	Annex V.Part 1.27-28
			0010	0020	0030	0040	0050
0010	Property, Plant and Equipment	IAS 16.6
0020	Other than Property Plant and Equipment	IFRS 7.38(a)
0030	Residential immovable property	IFRS 7.38(a), Annex V.Part 2.173(a)
0040	Commercial immovable property	IFRS 7.38(a), Annex V.Part 2.173(a)
0050	Movable property	IFRS 7.38(a), Annex V.Part 2.173(b)(ii)
0060	Equity and debt securities	IFRS 7.38(a), Annex V.Part 2.173(b)(iii)
0070	Other	IFRS 7.38(a), Annex V.Part 2.173(b)(iv)
0080	Total

		References	Fair value hierarchy IFRS 13.93 (b)			Change in fair value for the period Annex V.Part 2.178		Accumulated change in fair value before taxes Annex V.Part 2.179
			Level 1	Level 2	Level 3	Level 2	Level 3	Level 1	Level 2	Level 3
			IFRS 13.76	IFRS 13.81	IFRS 13.86	IFRS 13.81	IFRS 13.86, 93(f)	IFRS 13.76	IFRS 13.81	IFRS 13.86
			0010	0020	0030	0040	0050	0060	0070	0080
ASSETS
0010	Financial assets held for trading	IFRS 7.8(a)(ii);IFRS 9.Appendix A
0020	Derivatives	IFRS 9.Appendix A
0030	Equity instruments	IAS 32.11,
0040	Debt securities	Annex V.Part 1.31
0050	Loans and advances	Annex V.Part 1.32
0056	Non-trading financial assets mandatorily at fair value through profit or loss	IFRS 9.4.1.4; IFRS 7.8(a)(ii)
0057	Equity instruments	IAS 32.11
0058	Debt securities	Annex V.Part 1.31
0059	Loans and advances	Annex V.Part 1.32
0060	Financial assets designated at fair value through profit or loss	IFRS 7.8(a)(i); IFRS 9.4.1.5
0080	Debt securities	Annex V.Part 1.31
0090	Loans and advances	Annex V.Part 1.32
0101	Financial assets at fair value through other comprehensive income	IFRS 7.8 (h); IFRS 9.4.1.2A
0102	Equity instruments	IAS 32.11
0103	Debt securities	Annex V.Part 1.31
0104	Loans and advances	Annex V.Part 1.32
0140	Derivatives – Hedge accounting	IFRS 9.6.2.1; Annex V.Part 1.22
LIABILITIES
0150	Financial liabilities held for trading	IFRS 7.8 (e) (ii); IFRS 9.BA.6
0160	Derivatives	IFRS 9.BA.7(a)
0170	Short positions	IFRS 9.BA.7(b)
0180	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0190	Debt securities issued	Annex V.Part 1.37
0200	Other financial liabilities	Annex V.Part 1.38-41
0210	Financial liabilities designated at fair value through profit or loss	IFRS 7.8 (e) (i); IFRS 9.4.1.5
0220	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0230	Debt securities issued	Annex V.Part 1.37
0240	Other financial liabilities	Annex V.Part 1.38-41
0250	Derivatives – Hedge accounting	IFRS 9.6.2.1; Annex V.Part 1.26

References

Transferred financial assets entirely recognized

Transferred financial assets recognized to the extent of the instution's continuing involvement

Principal amount outstanting of transferred financial assets entirely derecognised for which the intitution retains servicing rights

Amounts derecognised for capital purposes

Transferred assets

Associated liabilities ITS V.Part 2.181

Principal amount outstanding of the original assets

Carrying amount of assets still recognised [continuing involvement]

Carrying amount of associated liabilites

Carrying amount

Of which: securitizations

Of which: repurchase agreements

Carrying amount

Of which: securitizations

Of which: repurchase agreements

IFRS 7.42D.(e), Annex V.Part 1.27

IFRS 7.42D(e); CRR art 4(1)(61)

IFRS 7.42D(e); Annex V.Part 2.183-184

IFRS 7.42D(e)

IFRS 7.42D.(e)

IFRS 7.42D(e); Annex V.Part 2.183-184

IFRS 7.42D(f)

IFRS 7.42D(f); Annex V.Part 1.27, Part 2.181

CRR art 109; Annex V.Part 2.182

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0010

Financial assets held for trading

IFRS 7.8(a)(ii);IFRS 9.Appendix A

0020

Equity instruments

IAS 32.11

0030

Debt securities

Annex V.Part 1.31

0040

Loans and advances

Annex V.Part 1.32

0045

Non-trading financial assets mandatorily at fair value through profit or loss

IFRS 9.4.1.4

0046

Equity instruments

IAS 32.11

0047

Debt securities

Annex V.Part 1.31

0048

Loans and advances

Annex V.Part 1.32

0050

Financial assets designated at fair value through profit or loss

IFRS 7.8(a)(i); IFRS 9.4.1.5

0070

Debt securities

Annex V.Part 1.31

0080

Loans and advances

Annex V.Part 1.32

0091

Financial assets at fair value through other comprehensive income

IFRS 7.8(h); IFRS 9.4.1.2A

0092

Equity instruments

IAS 32.11

0093

Debt securities

Annex V.Part 1.31

0094

Loans and advances

Annex V.Part 1.32

0131

Financial assets at amortised cost

IFRS 7.8 (f); IFRS 9.4.1.2

0132

Debt securities

Annex V.Part 1.31

0133

Loans and advances

Annex V.Part 1.32

0190

Total

		References	Current period
			Income	Expenses
			Annex V.Part 2.187, 189	Annex V.Part 2.188, 190
			0010	0020
0010	Derivatives -Trading	IFRS 9.Appendix A, .BA.1, .BA.6; Annex V.Part 2.193
0015	of which: interest income from derivatives in economic hedges	Annex V.Part 2.193
0020	Debt securities	Annex V.Part 1.31, 44(b)
0030	Central banks	Annex V.Part 1.42(a)
0040	General governments	Annex V.Part 1.42(b)
0050	Credit institutions	Annex V.Part 1.42(c)
0060	Other financial corporations	Annex V.Part 1.42(d)
0070	Non-financial corporations	Annex V.Part 1.42(e)
0080	Loans and advances	Annex V.Part 1.32, 44(a)
0090	Central banks	Annex V.Part 1.42(a)
0100	General governments	Annex V.Part 1.42(b)
0110	Credit institutions	Annex V.Part 1.42(c)
0120	Other financial corporations	Annex V.Part 1.42(d)
0130	Non-financial corporations	Annex V.Part 1.42(e)
0140	Households	Annex V.Part 1.42(f)
0141	of which: lending for house purchase	Annex V.Part 2.88(b), 194i
0142	of which: credit for consumption	Annex V.Part 2.88(a), 194i
0150	Other assets	Annex V.Part 2.5
0160	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0170	Central banks	Annex V.Part 1.42(a)
0180	General governments	Annex V.Part 1.42(b)
0190	Credit institutions	Annex V.Part 1.42(c)
0200	Other financial corporations	Annex V.Part 1.42(d)
0210	Non-financial corporations	Annex V.Part 1.42(e)
0220	Households	Annex V.Part 1.42(f)
0230	Debt securities issued	Annex V.Part 1.37
0240	Other financial liabilities	Annex V.Part 1.32-34, Part 2.191
0250	Derivatives - Hedge accounting, interest rate risk	Annex V.Part 2.192
0260	Other Liabilities	Annex V.Part 1.38-41
0270	INTEREST	IAS 1.97
0280	of which: interest-income on credit impaired financial assets	IFRS 9.5.4.1; .B5.4.7; Annex V.Part 2.194
0290	of which: interest from leases	IFRS 16.38 (a), 49, Annex V.Part 2.194ii

		References	Current period
			Annex V. Part 2.195-196
			0010
0020	Debt securities	Annex V.Part 1.31
0030	Loans and advances	Annex V.Part 1.32
0040	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0050	Debt securities issued	Annex V.Part 1.37
0060	Other financial liabilities	Annex V.Part 1.38-41
0070	GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET	Annex V.Part 2.45

		References	Current period
			Annex V. Part 2.197-198
			0010
0010	Derivatives	IFRS 9.Appendix A, .BA.1, .BA.7(a)
0015	of which: Economic hedges with use of the fair value option	IFRS 9.6.7.1; IFRS 7.9(d); Annex V.Part 2.199
0020	Equity instruments	IAS 32.11
0030	Debt securities	Annex V.Part 1.31
0040	Loans and advances	Annex V.Part 1.32
0050	Short positions	IFRS 9.BA.7(b)
0060	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0070	Debt securities issued	Annex V.Part 1.37
0080	Other financial liabilities	Annex V.Part 1.38-41
0090	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET	IFRS 9.Appendix A, .BA.6;IFRS 7.20(a)(i)
0095	of which: gains and losses due to the reclassification of assets at amortised cost	IFRS 9.5.6.2; annex V.Part 2.199

		References	Current period
		References	0010
0010	Interest rate instruments and related derivatives	Annex V.Part 2.200(a)
0020	Equity instruments and related derivatives	Annex V.Part 2.200(b)
0030	Foreign exchange trading and derivatives related with foreign exchange and gold	Annex V.Part 2.200(c)
0040	Credit risk instruments and related derivatives	Annex V.Part 2.200(d)
0050	Derivatives related with commodities	Annex V.Part 2.200(e)
0060	Other	Annex V.Part 2.200(f)
0070	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET	IFRS 7.20(a)(i)

		References	Current period
			Annex V.Part 2.201
			0010
0020	Equity instruments	IAS 32.11
0030	Debt securities	Annex V.Part 1.31
0040	Loans and advances	Annex V.Part 1.32
0090	GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET	IFRS 7.20(a)(i)
0100	of which: gains and losses due to the reclassification of assets at amortised cost	IFRS 9.6.5.2; Annex V.Part 2.202

		References	Current period	Changes in fair value due to credit risk
			Annex V.Part 2.203	Annex V.Part 2.203
			0010	0020
0020	Debt securities	Annex V.Part 1.31
0030	Loans and advances	Annex V.Part 1.32
0040	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0050	Debt securities issued	Annex V.Part 1.37
0060	Other financial liabilities	Annex V.Part 1.38-41
0070	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET	IFRS 7.20(a)(i)
0071	of which: gains or (-) losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net	IFRS 9.6.7;IFRS 7.24G(b); Annex V.Part 2.204
0072	of which: gains or (-) losses after designation on financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net	IFRS 9.6.7; IFRS 7.20(a)(i); Annex V.Part 2.204

		References	Current period
			Annex V.Part 2.205
			0010
0010	Fair value changes of the hedging instrument [including discontinuation]	IFRS 7.24A(c);IFRS 7.24C(b)(vi)
0020	Fair value changes of the hedged item attributable to the hedged risk	IFRS 9.6.3.7; .6.5.8; .B6.4.1; IFRS 7.24B(a)(iv); IFRS 7.24C(b)(vi); Annex V.Part 2.206
0030	Ineffectiveness in profit or loss from cash flow hedges	IFRS 7.24C(b)ii; IFRS 7.24C(b)(vi)
0040	Ineffectiveness in profit or loss from hedges of net investments in foreign operations	IFRS 7.24C(b)(ii); IFRS 7.24C(b)(vi)
0050	GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET

		References	Current period
			Additions	Reversals	Accumulated impairment
			Annex V.Part 2.208	Annex V.Part 2.208
			0010	0020	0040
0060	Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates	IAS 28.40-43
0070	Subsidiaries	IFRS 10 Appendix A
0080	Joint ventures	IAS 28.3
0090	Associates	IAS 28.3
0100	Impairment or (-) reversal of impairment on non-financial assets	IAS 36.126(a),(b)
0110	Property, plant and equipment	IAS 16.73(e)(v-vi)
0120	Investment properties	IAS 40.79(d)(v)
0130	Goodwill	IAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v)
0140	Other intangible assets	IAS 38.118(e)(iv)(v)
0145	Other	IAS 36.126(a),(b)
0150	TOTAL

		References National GAAP compatible IFRS	Current period
			Expenses
			0010
0010	Information Technology expenses	Annex V.Part 2.208i
0020	IT outsourcing	Annex V.Part 2.208i-208ii
0030	IT expenses other than IT outsourcing expenses	Annex V.Part 2.208i
0040	Taxes and duties (other)	Annex V.Part 2.208iii
0050	Consulting and professional services	Annex V.Part 2.208iv
0060	Advertising, marketing and communication	Annex V.Part 2.208v
0070	Expenses related to credit risk	Annex V.Part 2.208vi
0080	Litigation expenses not covered by provisions	Annex V.Part 2.208vii
0090	Real estate expenses	Annex V.Part 2.208viii
0100	Leasing expenses	Annex V.Part 2.208ix
0110	Other admininstrative expenses - Rest	Annex V.Part 2.208x
0120	OTHER ADMINISTRATIVE EXPENSES

		References	Accounting scope of consolidation [Carrying amount]
			Annex V.Part 1.27, Part 2.209
			0010
0010	Cash, cash balances at central banks and other demand deposits	IAS 1.54 (i)
0020	Cash on hand	Annex V.Part 2.1
0030	Cash balances at central banks	Annex V.Part 2.2
0040	Other demand deposits	Annex V.Part 2.3
0050	Financial assets held for trading	IFRS 7.8(a)(ii);IFRS 9.Appendix A
0060	Derivatives	IFRS 9.Appendix A
0070	Equity instruments	IAS 32.11
0080	Debt securities	Annex V.Part 1.31
0090	Loans and advances	Annex V.Part 1.32
0096	Non-trading financial assets mandatorily at fair value through profit or loss	IFRS 9.4.1.4
0097	Equity instruments	IAS 32.11
0098	Debt securities	Annex V.Part 1.31
0099	Loans and advances	Annex V.Part 1.32
0100	Financial assets designated at fair value through profit or loss	IFRS 7.8(a)(i); IFRS 9.4.1.5
0120	Debt securities	Annex V.Part 1.31
0130	Loans and advances	Annex V.Part 1.32
0141	Financial assets at fair value through other comprehensive income	IFRS 7.8(h); IFRS 9.4.1.2A
0142	Equity instruments	IAS 32.11
0143	Debt securities	Annex V.Part 1.31
0144	Loans and advances	Annex V.Part 1.32
0181	Financial assets at amortised cost	IFRS 7.8(f); IFRS 9.4.1.2
0182	Debt securities	Annex V.Part 1.31
0183	Loans and advances	Annex V.Part 1.32
0240	Derivatives – Hedge accounting	IFRS 9.6.2.1; Annex V.Part 1.22
0250	Fair value changes of the hedged items in portfolio hedge of interest rate risk	IAS 39.89A(a); IFRS 9.6.5.8
0260	Investments in subsidaries, joint ventures and associates	IAS 1.54(e); Annex V.Part 1.21, Part 2.4, 210
0270	Assets under reinsurance and insurance contracts	IFRS 4.IG20.(b)-(c); Annex V.Part 2.211
0280	Tangible assets
0290	Intangible assets	IAS 1.54(c); CRR art 4(1)(115)
0300	Goodwill	IFRS 3.B67(d); CRR art 4(1)(113)
0310	Other intangible assets	IAS 38.8,118
0320	Tax assets	IAS 1.54(n-o)
0330	Current tax assets	IAS 1.54(n); IAS 12.5
0340	Deferred tax assets	IAS 1.54(o); IAS 12.5; CRR art 4(1)(106)
0350	Other assets	Annex V.Part 2.5
0360	Non-current assets and disposal groups classified as held for sale	IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6
0370	TOTAL ASSETS	IAS 1.9(a), IG 6

		References	Accounting scope of consolidation [Nominal amount]
			Annex V.Part 2.118, 209
			0010
0010	Loan commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
0020	Financial guarantees given	IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116
0030	Other Commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116
0040	OFF-BALANCE SHEET EXPOSURES

		References	Accounting scope of consolidation [Carrying amount]
			Annex V.Part 1.27, Part 2.209
			0010
0010	Financial liabilities held for trading	IFRS 7.8 (e) (ii); IFRS 9.BA.6
0020	Derivatives	IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a)
0030	Short positions	IFRS 9.BA7(b)
0040	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0050	Debt securities issued	Annex V.Part 1.37
0060	Other financial liabilities	Annex V.Part 1.38-41
0070	Financial liabilities designated at fair value through profit or loss	IFRS 7.8 (e)(i); IFRS 9.4.2.2
0080	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0090	Debt securities issued	Annex V.Part 1.37
0100	Other financial liabilities	Annex V.Part 1.38-41
0110	Financial liabilities measured at amortised cost	IFRS 7.8(g); IFRS 9.4.2.1
0120	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0130	Debt securities issued	Annex V.Part 1.37
0140	Other financial liabilities	Annex V.Part 1.38-41
0150	Derivatives – Hedge accounting	IFRS 9.6.2.1; Annex V.Part 1.26
0160	Fair value changes of the hedged items in portfolio hedge of interest rate risk	IAS 39.89A(b), IFRS 9.6.5.8
0170	Liabilities under insurance and reinsurance contracts	IFRS 4.IG20(a); Annex V.Part 2.212
0180	Provisions	IAS 37.10; IAS 1.54(l)
0190	Tax liabilities	IAS 1.54(n-o)
0200	Current tax liabilities	IAS 1.54(n); IAS 12.5
0210	Deferred tax liabilities	IAS 1.54(o); IAS 12.5; CRR art 4(1)(108)
0220	Share capital repayable on demand	IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12
0230	Other liabilities	Annex V.Part 2.13
0240	Liabilities included in disposal groups classified as held for sale	IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14
0250	LIABILITIES	IAS 1.9(b);IG 6
0260	Capital	IAS 1.54(r), BAD art 22
0270	Share premium	IAS 1.78(e); CRR art 4(1)(124)
0280	Equity instruments issued other than capital	Annex V.Part 2.18-19
0290	Other equity	IFRS 2.10; Annex V.Part 2.20
0300	Accumulated other comprehensive income	CRR art 4(1)(100)
0310	Retained earnings	CRR art 4(1)(123)
0320	Revaluation reserves	IFRS 1.33, D5-D8
0330	Other reserves	IAS 1.54; IAS 1.78 (e)
0340	(-) Treasury shares	IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.28
0350	Profit or loss attributable to owners of the parent	IFRS 10.B94
0360	(-) Interim dividends	IAS 32.35
0370	Minority interests [Non-controlling interests]	IAS 1.54(q); IFRS 10.22, .B94
0380	TOTAL EQUITY	IAS 1.9(c), IG 6
0390	TOTAL EQUITY AND TOTAL LIABILITIES	IAS 1.IG6

References

Gross carrying amount / Nominal amount

Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119

Performing

Non-performing

Performing exposures -Accumulated impairment and provisions

Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

Collateral received and financial guarantees received

Not past due or Past due <= 30 days

Past due > 30 days <= 90 days

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

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: 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

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

Collateral received on performing exposues

Collateral received on non-performing exposues

Financialguarantees received on performing exposures

Financialguarantees received on non-performing exposures

0010

0020

0030

0055

0056

0057

0058

0060

0070

0080

0090

0101

0102

0106

0107

0109

0110

0121

0900

0130

0140

0910

0141

0142

0143

0150

0160

0170

0180

0191

0192

0196

0197

0950

0951

0952

0201

0200

0205

0210

Annex V. Part 1.34, Part 2.118, 221

Annex V. Part 2. 213-216, 223-239

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)

CRR Art. 47a (3); Annex V. Part 2. 213-216, 223-239

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)

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. 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. 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

		References	Gross carrying amount of loans and advances
			Inflows to non-performing exposures	(-) Outflows from non-performing exposures
			0010	0020
			Annex V. Part 2.213-216, 224-234, 239i-239iii, 239vi	Annex V. Part 2.213-216, 224-234, 239i, 239iv- 239vi
0010	Central banks	Annex V.Part 1.42(a)
0020	General governments	Annex V.Part 1.42(b)
0030	Credit institutions	Annex V.Part 1.42(c)
0040	Other financial corporations	Annex V.Part 1.42(d)
0050	Non-financial corporations	Annex V.Part 1.42(e)
0060	Of which: Small and Medium-sized Enterprises	SME Art 1 2(a)
0070	Of which: Commercial real estate (CRE) loans to small and medium-sized enterprises	SME Art 1 2(a); Annex V.Part 2.239vii (a), 239ix
0080	Of which: Commercial real estate (CRE) loans to non-financial corporations other than SMEs	Annex V.Part 2.239vii (a), 239ix
0090	Of which: Loans collateralised by commercial immovable property	Annex V.Part 2.86(a), 87, 239vii (b)
0100	Households	Annex V.Part 1.42(f)
0110	Of which: Loans collateralised by residential immovable property	Annex V.Part 2.86(a), 87, 239vii (b)
0120	Of which: Credit for consumption	Annex V.Part 2.88(a), 239vii (c)
0130	LOANS AND ADVANCES OTHER THAN HELD FOR TRADING OR TRADING	Annex V.Part 2.217
0140	LOANS AND ADVANCES HELD FOR SALE	Annex V.Part 2.220
0150	TOTAL INFLOWS / OUTFLOWS

References

Gross carrying amount

Accumulated impairment, accumulated negative changes in fair value due to credit risk

Maximum amount of the collateral or guarantee that can be considered

Annex V. Part 2.119

of which: exposures with forbearance measures

Performing

Non-performing

Of which: Exposures with forbearance measures

Performing exposures - Accumulated impairments

Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

Collateral received and financial guarantees received

Not past due or Past due <= 30 days

Past due > 30 days <= 90 days

of which: performing exposures with forbearance measures

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: defaulted

Of which: Non-performing exposures with forbearance measures

Of which: Performing exposures with forbearance measures

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: Non-performing exposures with forbearance measures

Collateral received on performing exposures

Collateral received on non-performing exposures

Financialguarantees received on performing exposures

Financialguarantees received on non-performing exposures

of which: Performing forborne exposures under probation reclassified from non-performing

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0180

0190

0200

0210

0220

0230

0240

0250

0260

0270

0280

0290

0300

0310

0320

0330

0340

Annex V. Part 1.34, Part 2.118, 221

Annex V. Part 1.34, Part 2. 118, 240-245, 251-258

Annex V. Part 2. 213-216, 223-239

Annex V. Part 2. 222, 235

Annex V. Part 2. 256, 259-262

Annex V. Part 2. 256(b), 261

Annex V. Part 2. 213-216, 223-239

Annex V. Part 2. 222, 235-236

CRR art 178; Annex V.Part 2.237(b)

Annex V. Part 2. 259-263

Annex V. Part 2. 238

Annex V. Part 2. 267

Annex V. Part 2. 238

Annex V. Part 2. 207

Annex V. Part 2. 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 207

Annex V. Part 2. 239

0010

Non-financial corporations

Commercial real estate (CRE) loans to small and medium-sized enterprises

SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii

0020

Commercial real estate (CRE) loans to non-financial corporations other than SMEs

Annex V.Part 2.239vi (a), 239vii

0030

Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87, 239vi (b)

0040

Of which: Loans with LTV ratio higher than 60% and less than or equal to 80%

Annex V.Part 2.86(a), 87, 239vi (b), 239viii

0050

Of which: Loans with LTV ratio higher than 80% and less than or equal to 100%

Annex V.Part 2.86(a), 87, 239vi (b), 239viii

0060

Of which: Loans with LTV ratio higher than 100%

Annex V.Part 2.86(a), 87, 239vi (b), 239viii

0070

House-holds

Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87, 239vi (b)

0080

Of which: Loans with LTV ratio higher than 60% and less than or equal to 80%

Annex V.Part 2.86(a), 87, 239vi (b), 239viii

0090

Of which: Loans with LTV ratio higher than 80% and less than or equal to 100%

Annex V.Part 2.86(a), 87, 239vi (b), 239viii

0100

Of which: Loans with LTV ratio higher than 100%

Annex V.Part 2.86(a), 87, 239vi (b), 239viii

References

Gross carrying amount / nominal amount of exposures with forbearance measures

Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119

Performing exposures with forbearance measures

Non-performing exposures with forbearance measures

Perfoming exposures with forbearance measures - Accumulated impairment and provisions

Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

Collateral received and financial guarantees received

Instruments with modifications in their terms and conditions

Refinancing

of which: Performing forborne exposures under probation reclassified from non-performing

Instruments with modifications in their terms and conditions

Refinancing

of which:Defaulted

of which: Impaired

of which: Forbearance of exposures non-performing prior to forbearance

Instruments with modifications in their terms and conditions

Refinancing

Collateral received on exposures with forbearance measures

Financialguarantees received on exposures with forbearance measures

Of which: Collateral received on non-performing exposures with forbearance measures

Of which: Financialguarantees received on non-performing exposures with forbearance measures

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0175

0180

0185

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

Annex V. Part 2. 267

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

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	Carrying amount Annex V.Part 1.27
			Domestic activitivies	Non-domestic activities
			Annex V. Part 2.270	Annex V. Part 2.270
			0010	0020
0010	Cash, cash balances at central banks and other demand deposits	IAS 1.54 (i)
0020	Cash on hand	Annex V.Part 2.1
0030	Cash balances at central banks	Annex V.Part 2.2
0040	Other demand deposits	Annex V.Part 2.3
0050	Financial assets held for trading	IFRS 9. Appendix A
0060	Derivatives	IFRS 9. Appendix A
0070	Equity instruments	IAS 32.11
0080	Debt securities	Annex V.Part 1.31
0090	Loans and advances	Annex V.Part 1.32
0096	Non-trading financial assets mandatorily at fair value through profit or loss	IFRS 7.8(a)(ii); IFRS 9.4.1.4
0097	Equity instruments	IAS 32.11
0098	Debt securities	Annex V.Part 1.31
0099	Loans and advances	Annex V.Part 1.32
0100	Financial assets designated at fair value through profit or loss	IFRS 7.8(a)(i); IFRS 9.4.1.5
0120	Debt securities	Annex V.Part 1.31
0130	Loans and advances	Annex V.Part 1.32
0141	Financial assets at fair value through other comprehensive income	IFRS 7.8(h); IFRS 9.4.1.2A
0142	Equity instruments	IAS 32.11
0143	Debt securities	Annex V.Part 1.31
0144	Loans and advances	Annex V.Part 1.32
0181	Financial assets at amortised cost	IFRS 7.8(f); IFRS 9.4.1.2
0182	Debt securities	Annex V.Part 1.31
0183	Loans and advances	Annex V.Part 1.32
0240	Derivatives – Hedge accounting	IFRS 9.6.2.1; Annex V.Part 1.22
0250	Fair value changes of the hedged items in portfolio hedge of interest rate risk	IAS 39.89A(a); IFRS 9.6.5.8
0260	Tangible assets
0270	Intangible assets	IAS 1.54(c); CRR art 4(1)(115)
0280	Investments in subsidaries, joint ventures and associates	IAS 1.54(e); Annex V.Part 1.21, Part 2.4
0290	Tax assets	IAS 1.54(n-o)
0300	Other assets	Annex V.Part 2.5
0310	Non-current assets and disposal groups classified as held for sale	IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7
0320	ASSETS	IAS 1.9(a), IG 6

		References	Carrying amount Annex V.Part 1.27
			Domestic activitivies	Non-domestic activities
			Annex V. Part 2.270	Annex V. Part 2.270
			0010	0020
0010	Financial liabilities held for trading	IFRS 7.8 (e) (ii); IFRS 9.BA.6
0020	Derivatives	IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a)
0030	Short positions	IFRS 9.BA7(b)
0040	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0050	Debt securities issued	Annex V.Part 1.37
0060	Other financial liabilities	Annex V.Part 1.38-41
0070	Financial liabilities designated at fair value through profit or loss	IFRS 7.8 (e)(i); IFRS 9.4.2.2
0080	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0090	Debt securities issued	Annex V.Part 1.37
0100	Other financial liabilities	Annex V.Part 1.38-41
0110	Financial liabilities measured at amortised cost	IFRS 7.8(g); IFRS 9.4.2.1
0120	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0130	Debt securities issued	Annex V.Part 1.37
0140	Other financial liabilities	Annex V.Part 1.38-41
0150	Derivatives – Hedge accounting	IFRS 9.6.2.1; Annex V.Part 1.26
0160	Fair value changes of the hedged items in portfolio hedge of interest rate risk	IAS 39.89A(b), IFRS 9.6.5.8
0170	Provisions	IAS 37.10; IAS 1.54(l)
0180	Tax liabilities	IAS 1.54(n-o)
0190	Share capital repayable on demand	IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12
0200	Other liabilities	Annex V.Part 2.13
0210	Liabilities included in disposal groups classified as held for sale	IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14
0220	LIABILITIES	IAS 1.9(b);IG 6

		References	Current period
			Domestic activitivies	Non-domestic activities
			Annex V. Part 2.270	Annex V. Part 2.270
			0010	0020
0010	Interest income	IAS 1.97; Annex V.Part 2.31
0020	(Interest expenses)	IAS 1.97; Annex V.Part 2.31
0030	(Expenses on share capital repayable on demand)	IFRIC 2.11
0040	Dividend income	Annex V.Part 2.40
0050	Fee and commission income	IFRS 7.20(c)
0060	(Fee and commission expenses)	IFRS 7.20(c)
0070	Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net	Annex V.Part 2.45
0080	Gains or (-) losses on financial assets and liabilities held for trading, net	IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46
0083	Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss	IFRS 9.5.7.1
0090	Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net	IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44
0100	Gains or (-) losses from hedge accounting, net	Annex V.Part 2.47-48
0110	Exchange differences [gain or (-) loss], net	IAS 21.28, 52 (a)
0120	Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net	Annex V Part 2.56
0130	Gains or (-) losses on derecognition of non financial assets, net	IAS 1.34
0140	Other operating income	Annex V.Part 2.314-316
0150	(Other operating expenses)	Annex V.Part 2.314-316
0155	TOTAL OPERATING INCOME, NET
0160	(Administrative expenses)
0165	(Cash contributions to resolution funds and deposit guarantee schemes)	Annex V.Part 2.48i
0170	(Depreciation)	IAS 1.102, 104
0171	Modification gains or (-) losses, net	IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49
0180	(Provisions or (-) reversal of provisions)	IAS 37.59, 84; IAS 1.98(b)(f)(g)
0190	(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)	IFRS 7.20(a)(viii); Annex V Part 2.51, 53
0200	(Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates)	IAS 28.40-43
0210	(Impairment or (-) reversal of impairment on non-financial assets)	IAS 36.126(a)(b)
0220	Negative goodwill recognised in profit or loss	IFRS 3.Appendix B64(n)(i)
0230	Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates	Annex V.Part 2.54
0240	Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations	IFRS 5.37; Annex V.Part 2.55
0250	PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS	IAS 1.102, IG 6; IFRS 5.33 A
0260	(Tax expense or (-) income related to profit or loss from continuing operations)	IAS 1.82(d); IAS 12.77
0270	PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS	IAS 1, IG 6
0280	Profit or (-) loss after tax from discontinued operations	IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56
0290	PROFIT OR (-) LOSS FOR THE YEAR	IAS 1.81A(a)

		References	Gross carrying amount						Accumulated impairment	Accumulated negative changes in fair value due to credit risk on non-performing exposures
				Of which: held for trading or trading	of which: financial assets subject to impairment, including cash balances at central banks and other demand deposits	Of which: forborne	Of which: non-perfoming
				Of which: held for trading or trading		Of which: forborne	Of which: non-perfoming	of which: defaulted
			Annex V.Part 1.34, Part 2.271, 275	Annex V.Part 1.15(a), Part 2.273	Annex V.Part 2.273	Annex V.Part 2.275	Annex V.Part 2.275	CRR art 178; Annex V.Part 2.237(b)	Annex V.Part 2.274	Annex V.Part 2.274
			0010	0011	0012	0022	0025	0026	0031	0040
0010	Derivatives	IFRS 9 Appendix A, Annex V.Part 2.272
0020	Of which: credit institutions	Annex V.Part 1.42(c)
0030	Of which: other financial corporations	Annex V.Part 1.42(d)
0040	Equity instruments	IAS 32.11
0050	Of which: credit institutions	Annex V.Part 1.42(c)
0060	Of which: other financial corporations	Annex V.Part 1.42(d)
0070	Of which: non-financial corporations	Annex V.Part 1.42(e)
0075	Cash balances at central banks and other demand deposits	Annex V.Part 2.2, 3
0080	Debt securities	Annex V.Part 1.31, 44(b)
0090	Central banks	Annex V.Part 1.42(a)
0100	General governments	Annex V.Part 1.42(b)
0110	Credit institutions	Annex V.Part 1.42(c)
0120	Other financial corporations	Annex V.Part 1.42(d)
0130	Non-financial corporations	Annex V.Part 1.42(e)
0140	Loans and advances	Annex V.Part 1.32, 44(a)
0150	Central banks	Annex V.Part 1.42(a)
0160	General governments	Annex V.Part 1.42(b)
0170	Credit institutions	Annex V.Part 1.42(c)
0180	Other financial corporations	Annex V.Part 1.42(d)
0190	Non-financial corporations	Annex V.Part 1.42(e)
0200	Of which: Small and Medium-sized Enterprises	SME Art 1 2(a)
0210	Of which: Loans collateralized by commercial immovable property	Annex V.Part 2.86(a), 87
0220	Households	Annex V.Part 1.42(f)
0230	Of which: Loans collateralized by residential immovable property	Annex V.Part 2.86(a), 87
0240	Of which: Credit for consumption	Annex V.Part 2.88(a)

		References	Nominal amount				Provisions for commitments and guarantees given
				Of which: forborne	Of which: non-perfoming		Provisions for commitments and guarantees given
				Of which: forborne	Of which: non-perfoming	of which: defaulted
			Annex V.Part 2.118, 271	Annex V.Part 2.240-258	Annex V.Part 2.275	CRR art 178; Annex V.Part 2.237(b)	Annex V.Part 2.276
			0010	0022	0025	0026	0030
0010	Loan commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
0020	Financial guarantees given	IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116
0030	Other Commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116

		References	Carrying amount
			Annex V.Part 1.27, 2.271
			0010
0010	Derivatives	IFRS 9 Appendix A, Annex V.Part 1.44(e), Part 2.272
0020	Of which: credit institutions	Annex V.Part 1.42(c)
0030	Of which: other financial corporations	Annex V.Part 1.42(d)
0040	Short positions	IFRS 9.BA7(b); Annex V.Part 1.44(d)
0050	Of which: credit institutions	Annex V.Part 1.42(c)
0060	Of which: other financial corporations	Annex V.Part 1.42(d)
0070	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
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	Households	Annex V.Part 1.42(f)

		References	Non-financial corporations Annex V. Part 2.271, 277
			Gross carrying amount			Accumulated impairment	Accumulated negative changes in fair value due to credit risk on non-performing exposures
			Gross carrying amount	of which: loans and advances subject to impairment	Of which: non-performing	Accumulated impairment
			Annex V.Part 1.34, Part 2.275	Annex V.Part 2.273	Annex V.Part 2.275	Annex V.Part 2.274	Annex V.Part 2.274
			0010	0011	0012	0021	0022
0010	A Agriculture, forestry and fishing	NACE Regulation
0020	B Mining and quarrying	NACE Regulation
0030	C Manufacturing	NACE Regulation
0040	D Electricity, gas, steam and air conditioning supply	NACE Regulation
0050	E Water supply	NACE Regulation
0060	F Construction	NACE Regulation
0070	G Wholesale and retail trade	NACE Regulation
0080	H Transport ans storage	NACE Regulation
0090	I Accommodation and food service activities	NACE Regulation
0100	J Information and communication	NACE Regulation
0105	K Financial and insurance activities	NACE Regulation
0110	L Real estate activities	NACE Regulation
0120	M Professional, scientific and technical activities	NACE Regulation
0130	N Administrative and support service activities	NACE Regulation
0140	O Public administration and defence, compulsory social security	NACE Regulation
0150	P Education	NACE Regulation
0160	Q Human health services and social work activities	NACE Regulation
0170	R Arts, entertainment and recreation	NACE Regulation
0180	S Other services	NACE Regulation
0190	LOANS AND ADVANCES	Annex V.Part 1.32

		References	Carrying amount
			Annex V.Part 2.278-279
			0010
0010	Property plant and equipment	IAS 16.6; IAS 1.54(a)
0020	Revaluation model	IAS 17.49; IAS 16.31, 73(a)(d)
0030	Cost model	IAS 17.49; IAS 16.30, 73(a)(d)
0040	Investment property	IAS 40.IN5; IAS 1.54(b)
0050	Fair value model	IAS 17.49; IAS 40.33-55, 76
0060	Cost model	IAS 17.49; IAS 40.56,79(c)
0070	Other intangible assets	IAS 38.8, 118
0080	Revaluation model	IAS 17.49; IAS 38.75-87, 124(a)(ii)
0090	Cost model	IAS 17.49; IAS 38.74

		References	Current period
		References	Annex V.Part 2.280
		IFRS 7.20(c )	0010
0010	Fee and commission income	Annex V.Part 2.281-284
0020	Securities
0030	Issuances	Annex V.Part 2.284(a)
0040	Transfer orders	Annex V.Part 2.284(b)
0050	Other fee and commission income in relation to securities	Annex V.Part 2.284(c)
0051	Corporate Finance
0052	M&A advisory	Annex V.Part 2.284 (e)
0053	Treasury services	Annex V.Part 2.284(f)
0054	Other fee and commission income in relation to corporate finance activities	Annex V.Part 2.284(g)
0055	Fee based advice	Annex V.Part 2.284(h)
0060	Clearing and settlement	Annex V.Part 2.284(i)
0070	Asset management	Annex V.Part 2.284(j); 285(a)
0080	Custody [by type of customer]	Annex V.Part 2.284(j); 285(b)
0090	Collective investment
0100	Other fee and commission income in relation to custody services
0110	Central administrative services for collective investment	Annex V.Part 2.284(j); 285(c)
0120	Fiduciary transactions	Annex V.Part 2.284(j); 285(d)
0131	Payment services	Annex V.Part 2.284(k), 285(e)
0132	Current accounts	Annex V.Part 2.284(k), 285(e)
0133	Credit cards	Annex V.Part 2.284(k), 285(e)
0134	Debit cards and other card payments	Annex V.Part 2.284(k), 285(e)
0135	Transfers and other payment orders	Annex V.Part 2.284(k), 285(e)
0136	Other fee and commission income in relation to payment services	Annex V.Part 2.284(k), 285(e)
0140	Customer resources distributed but not managed [by type of product]	Annex V.Part 2.284 (l); 285(f)
0150	Collective investment
0160	Insurance products
0170	Other fee and commission income in relation to customer resources distributed but not managed
0180	Structured Finance	Annex V.Part 2.284(n)
0190	Loan servicing activities	Annex V.Part 2.284(o)
0200	Loan commitments given	IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(p)
0210	Financial guarantees given	IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(p)
0211	Loans granted	Annex V.Part 2.284(r)
0213	Foreign exchange	Annex V.Part 2.284(s)
0214	Commodities	Annex V.Part 2.284(t)
0220	Other fee and commission income	Annex V.Part 2.284(u)
0230	(Fee and commission expenses)	Annex V.Part 2.281-284
0235	(Securities)	Annex V.Part 2.284(d)
0240	(Clearing and settlement)	Annex V.Part 2.284(i)
0245	(Asset management)	Annex V.Part 2.284(j); 285(a)
0250	(Custody)	Annex V.Part 2.284(j); 285 (b)
0255	(Payment services)	Annex V.Part 2.284(k), 285(e)
0256	(of which: Credit, Debit and other Cards)
0260	(Loan servicing activities)	Annex V.Part 2.284(o)
0270	(Loan commitments received)	Annex V.Part 2.284(q)
0280	(Financial guarantees received)	Annex V.Part 2.284(q)
0281	(Externally provided distribution of products)	Annex V.Part 2.284(m)
0282	(Foreign exchange)	Annex V.Part 2.284(s)
0290	(Other fee and commission expenses)	Annex V.Part 2.284(u)

		References	Amount of the assets involved in the services provided
			Annex V.Part 2.285(g)
			0010
0010	Asset management [by type of customer]	Annex V.Part 2.285(a)
0020	Collective investment
0030	Pension funds
0040	Customer portfolios managed on a discretionary basis
0050	Other investment vehicles
0060	Custody assets [by type of customer]	Annex V.Part 2.285(b)
0070	Collective investment
0080	Other
0090	Of which: entrusted to other entities
0100	Central administrative services for collective investment	Annex V.Part 2.285(c)
0110	Fiduciary transactions	Annex V.Part 2.285(d)
0120	Payment services	Annex V.Part 2.285(e)
0130	Customer resources distributed but not managed [by type of product]	Annex V.Part 2.285(f)
0140	Collective investment
0150	Insurance products
0160	Other

Number of instruments

(Annex V.Part 2.320)

Performing

Non Performing

Unlikely to pay that are not past due or past due <= 90 days

Past due > 90 days

of which: Exposures with forbearance measures

of which: Past due > 30 days <= 90 days

of which: Exposures with forbearance measures

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 years <=2 years

Past due > 2 years <=5 years

Past due > 5 years <=7 years

Past due > 7 years

References

Annex V.Part 1.32

Annex V. Part 2. 256, 259-263

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2. 222, 235

Annex V. Part 2. 259-261

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2.256, 259-262

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236, 256, 259-262

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236, 256, 259-262

Annex V. Part 2.222, 235-236

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0010

Loans and advances

Annex V.Part 1.32, 44(a), Part 2.319

0020

of which: Households

Annex V.Part 1.42(f)

0030

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87, 234i (a)

0040

of which: Non-financial corporations - SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

0050

of which: Commercial Real Estate (CRE) loans to SMEs

Annex V.Part 2.239ix

0060

of which: Non-financial corporations - other than SMEs

Annex V.Part 1.42(e)

0070

of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Annex V.Part 2.239ix

0080

Loans and advances in pre-litigation status

Annex V.Part 1.32, 44(a), Part 2.319, 321

0090

of which: Households

Annex V.Part 1.42(f)

0100

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0110

of which: Non-financial corporations - SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

0120

of which: Commercial Real Estate (CRE) loans to SMEs

Annex V.Part 2.239ix

0130

of which: Non-financial corporations - other than SMEs

Annex V.Part 1.42(e)

0140

of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Annex V.Part 2.239ix

0150

Loans and advances in litigation status

Annex V.Part 1.32, 44(a), Part 2.319; 322

0160

of which: Households

Annex V.Part 1.42(f)

0170

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0180

of which: Non-financial corporations - SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

0190

of which: Commercial Real Estate (CRE) loans to SMEs

Annex V.Part 2.239ix

0200

of which: Non-financial corporations - other than SMEs

Annex V.Part 1.42(e)

0210

of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Annex V.Part 2.239ix

Gross carrying amount

(Annex V.Part 1.34)

Performing

Non Performing

Unlikely to pay that are not past due or past due <= 90 days

Past due > 90 days

of which: Exposures with forbearance measures

of which: Past due > 30 days <= 90 days

of which: Exposures with forbearance measures

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 years <=2 years

Past due > 2 years <=5 years

Past due > 5 years <=7 years

Past due > 7 years

References

Annex V.Part 1.32

Annex V. Part 2. 256, 259-263

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2. 222, 235

Annex V. Part 2. 259-261

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2.256, 259-262

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236, 256, 259-262

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236, 256, 259-262

Annex V. Part 2.222, 235-236

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0010

Loans and advances

Annex V.Part 1.32, 44(a), Part 2.319

0020

of which: Households

Annex V.Part 1.42(f)

0030

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0040

of which: Non-financial corporations - SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

0050

of which: Commercial Real Estate (CRE) loans to SMEs

Annex V.Part 2.239ix

0060

of which: Non-financial corporations - other than SMEs

Annex V.Part 1.42(e)

0070

of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Annex V.Part 2.239ix

0080

Loans and advances at cost or at amortised cost

Annex V.Part 1.32, 44(a), Part 2.233 (a), 319

0090

of which: Households

Annex V.Part 1.42(f)

0100

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0110

of which: Non-financial corporations - SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

0120

of which: Commercial Real Estate (CRE) loans to SMEs

Annex V.Part 2.239ix

0130

of which: Non-financial corporations - other than SMEs

Annex V.Part 1.42(e)

0140

of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Annex V.Part 2.239ix

0150

Loans and advances in pre-litigation status

Annex V.Part 1.32, 44(a), Part 2.319, 321

0160

of which: Households

Annex V.Part 1.42(f)

0170

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0180

of which: Non-financial corporations - SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

0190

of which: Commercial Real Estate (CRE) loans to SMEs

Annex V.Part 2.239ix

0200

of which: Non-financial corporations - other than SMEs

Annex V.Part 1.42(e)

0210

of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Annex V.Part 2.239ix

0220

Loans and advances in litigation status

Annex V.Part 1.32, 44(a), Part 2.319, 322

0230

of which: Households

Annex V.Part 1.42(f)

0240

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0250

of which: Non-financial corporations - SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

0260

of which: Commercial Real Estate (CRE) loans to SMEs

Annex V.Part 2.239ix

0270

of which: Non-financial corporations - other than SMEs

Annex V.Part 1.42(e)

0280

of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Annex V.Part 2.239ix

0290

Unsecured loans and advances without guarantees

Annex V.Part 1.32, 44(a), Part 2.319, 323

0300

of which: Households

Annex V.Part 1.42(f)

0310

of which: Non-financial corporations - SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

0320

of which: Commercial Real Estate (CRE) loans to SMEs

Annex V.Part 2.239ix

0330

of which: Non-financial corporations - other than SMEs

Annex V.Part 1.42(e)

0340

of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Annex V.Part 2.239ix

0350

Loans and advances with an accumulated coverage ratio > 90%

Annex V.Part 1.32, 44(a), Part 2.319, 324

0360

of which: Households

Annex V.Part 1.42(f)

0370

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0380

of which: Non-financial corporations - SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

0390

of which: Commercial Real Estate (CRE) loans to SMEs

Annex V.Part 2.239ix

0400

of which: Non-financial corporations - other than SMEs

Annex V.Part 1.42(e)

0410

of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Annex V.Part 2.239ix

Gross carrying amount

(Annex V.Part 1.34)

Performing

Non Performing

Unlikely to pay that are not past due or past due <= 90 days

Past due > 90 days

of which: Exposures with forbearance measures

of which: Past due > 30 days <= 90 days

of which: Exposures with forbearance measures

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 years <=2 years

Past due > 2 years <=5 years

Past due > 5 years <=7 years

Past due > 7 years

References

Annex V.Part 1.32

Annex V. Part 2. 256, 259-263

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2. 222, 235

Annex V. Part 2. 259-261

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2.256, 259-262

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236, 256, 259-262

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236, 256, 259-262

Annex V. Part 2.222, 235-236

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0010

Loans and advances collateralised by immovable property

Annex V.Part 1.32, 44(a), Part 2.86(a), 87, 319

0020

Of which: Loans with a LTV higher than 60% and lower than or equal to 80%

Annex V.Part 2.239x, 325

0030

Of which: Loans with a LTV higher than 80% and lower than or equal to 100%

Annex V.Part 2.239x, 325

0040

Of which: Loans with a LTV higher than 100%

Annex V.Part 2.239x, 325

0050

Loans and advances to small and medium-sized enterprises (NFCs) collateralised by commercial immovable property

Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 319; SME Art 1 2(a)

0060

Of which: Loans with a LTV higher than 60% and lower than or equal to 80%

Annex V.Part 2.239x, 325

0070

Of which: Loans with a LTV higher than 80% and lower than or equal to 100%

Annex V.Part 2.239x, 325

0080

Of which: Loans with a LTV higher than 100%

Annex V.Part 2.239x, 325

0090

Loans and advances to non-financial corporations (NFCs) other than SMEs collateralised by commercial immovable property

Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 319; SME Art 1 2(a)

0100

Of which: Loans with a LTV higher than 60% and lower than or equal to 80%

Annex V.Part 2.239x, 325

0110

Of which: Loans with a LTV higher than 80% and lower than or equal to 100%

Annex V.Part 2.239x, 325

0120

Of which: Loans with a LTV higher than 100%

Annex V.Part 2.239x, 325

0130

Commercial Real Estate loans to small and medium-sized enterprises (NFCs) collateralised by immovable property

Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 239ix, 319; SME Art 1 2(a)

0140

Of which: Loans with a LTV higher than 60% and lower than or equal to 80%

Annex V.Part 2.239x, 325

0150

Of which: Loans with a LTV higher than 80% and lower than or equal to 100%

Annex V.Part 2.239x, 325

0160

Of which: Loans with a LTV higher than 100%

Annex V.Part 2.239x, 325

0170

Commercial Real Estate loans to non-financial corporations (NFCs) other than SMEs collateralised by immovable property

Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 239ix, 319; SME Art 1 2(a)

0180

Of which: Loans with a LTV higher than 60% and lower than or equal to 80%

Annex V.Part 2.239x, 325

0190

Of which: Loans with a LTV higher than 80% and lower than or equal to 100%

Annex V.Part 2.239x, 325

0200

Of which: Loans with a LTV higher than 100%

Annex V.Part 2.239x, 325

Accumulated impairment, accumulated negative changes in fair value due to credit risk

(Annex V. Part 2.69-71)

Performing

Non Performing

Unlikely to pay that are not past due or past due <= 90 days

Past due > 90 days

of which: Exposures with forbearance measures

of which: Past due > 30 days <= 90 days

of which: Exposures with forbearance measures

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 years <=2 years

Past due > 2 years <=5 years

Past due > 5 years <=7 years

Past due > 7 years

References

Annex V.Part 1.32

Annex V. Part 2. 256, 259-263

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2. 222, 235, 237(f)

Annex V. Part 2. 259-261

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2.256, 259-262

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236, 256, 259-262

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236, 256, 259-262

Annex V. Part 2.222, 235-236

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0010

Loans and advances

Annex V.Part 1.32, 44(a), Part 2.319

0020

of which: Households

Annex V.Part 1.42(f)

0030

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0040

of which: Non-financial corporations - SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

0050

of which: Commercial Real Estate (CRE) loans to SMEs

Annex V.Part 2.239ix

0060

of which: Non-financial corporations - other than SMEs

Annex V.Part 1.42(e)

0070

of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Annex V.Part 2.239ix

0080

Loans and advances at cost or at amortised cost

Annex V.Part 1.32, 44(a), Part 2.233 (a), 319

0090

of which: Households

Annex V.Part 1.42(f)

0100

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0110

of which: Non-financial corporations - SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

0120

of which: Commercial Real Estate (CRE) loans to SMEs

Annex V.Part 2.239ix

0130

of which: Non-financial corporations - other than SMEs

Annex V.Part 1.42(e)

0140

of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Annex V.Part 2.239ix

0150

Unsecured loans and advances without guarantees

Annex V.Part 1.32, 44(a), Part 2.319, 323

0160

of which: Households

Annex V.Part 1.42(f)

0170

of which: Non-financial corporations - SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

0180

of which: Commercial Real Estate (CRE) loans to SMEs

Annex V.Part 2.239ix

0190

of which: Non-financial corporations - other than SMEs

Annex V.Part 1.42(e)

0200

of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Annex V.Part 2.239ix

Maximum amount of the collateral or guarantee that can be considered

Annex V.Part 2.171-172, 174

Performing

Non Performing

Unlikely to pay that are not past due or past due <= 90 days

Past due > 90 days

of which: Exposures with forbearance measures

of which: Past due > 30 days <= 90 days

of which: Exposures with forbearance measures

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 years <=2 years

Past due > 2 years <=5 years

Past due > 5 years <=7 years

Past due > 7 years

References

Annex V.Part 1.32

Annex V. Part 2. 256, 259-263

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2. 222, 235

Annex V. Part 2. 259-261

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2.256, 259-262

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236, 256, 259-262

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236, 256, 259-262

Annex V. Part 2.222, 235-236

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0010

Financial guarantees received on loans and advances

Annex V.Part 2.319, 326

0020

of which: Households

Annex V.Part 1.42(f)

0030

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0040

of which: Non-financial corporations - SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

0050

of which: Commercial Real Estate (CRE) loans to SMEs

Annex V.Part 2.239ix

0060

of which: Non-financial corporations - other than SMEs

Annex V.Part 1.42(e)

0070

of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Annex V.Part 2.239ix

0080

Collateral received on loans and advances

Annex V.Part 2.319, 326

0090

of which: Households

Annex V.Part 1.42(f)

0100

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0110

of which: Non-financial corporations - SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

0120

of which: Commercial Real Estate (CRE) loans to SMEs

Annex V.Part 2.239ix

0130

of which: Non-financial corporations - other than SMEs

Annex V.Part 1.42(e)

0140

of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Annex V.Part 2.239ix

0150

Immovable property collateral received on loans and advances

Annex V.Part 2.319, 326

0160

of which: Households

Annex V.Part 1.42(f)

0170

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0180

of which: Non-financial corporations - SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

0190

of which: Commercial Real Estate (CRE) loans to SMEs

Annex V.Part 2.239ix

0200

of which: Non-financial corporations - other than SMEs

Annex V.Part 1.42(e)

0210

of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Annex V.Part 2.239ix

0220

Memorandum item: Collateral received on loans and advances - uncapped amounts

Annex V.Part 2.319, 326, 327

0230

of which: Immovable property collateral

Annex V.Part 2.319, 326, 327

Accumulated partial write-offs

(Annex V.Part 2.72, 74)

Performing

Non Performing

Unlikely to pay that are not past due or past due <= 90 days

Past due > 90 days

of which: Exposures with forbearance measures

of which: Past due > 30 days <= 90 days

of which: Exposures with forbearance measures

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 years <=2 years

Past due > 2 years <=5 years

Past due > 5 years <=7 years

Past due > 7 years

References

Annex V.Part 1.32

Annex V. Part 2. 256, 259-263

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2. 222, 235

Annex V. Part 2. 259-261

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2.256, 259-262

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236, 256, 259-262

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236, 256, 259-262

Annex V. Part 2.222, 235-236

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0010

Loans and advances

Annex V.Part 1.32, 44(a), Part 2.319

0020

of which: Households

Annex V.Part 1.42(f)

0030

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0040

of which: Non-financial corporations - SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

0050

of which: Commercial Real Estate (CRE) loans to SMEs

Annex V.Part 2.239ix

0060

of which: Non-financial corporations - other than SMEs

Annex V.Part 1.42(e)

0070

of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Annex V.Part 2.239ix

		References	Gross Carrying amount (Annex V. Part 1.34)
			Non-performing exposures - loans and advances
				of which: Households		of which: Non-financial corporations
					of which: Loans collateralised by residential immovable property		of which: SMEs		of which: CRE loans to NFCs other than SMEs
								of which: Commercial Real Estate (CRE) loans	of which: CRE loans to NFCs other than SMEs
			Annex V.Part 1.32, 34, Part 2.213-216, 223-239	Annex V.Part 1.42(f), 44(a)	Annex V.Part 2.86(a), 87	Annex V.Part 1.42(e), 44(a)	SME Art 1 2(a)	SME Art 1 2(a), Annex V.Part 2.239ix	Annex V.Part 2.239ix
			0010	0020	0030	0040	0050	0060	0070
0010	Opening balance	Annex V.Part 2.328
0020	Inflows	Annex V.Part 2.239ii, 239iii, 239vi, 329
0030	Inflow due to reclassification from performing not forborne	Annex V.Part 2.239ii, 239iii, 239vi, 329
0040	Inflow due to reclassification from performing forborne	Annex V.Part 2.239ii, 239iii, 239vi, 329
0050	of which: reclassified from performing forborne exposures under probation previously reclassified from non-performing	Annex V.Part 2.239ii, 239iii, 239vi, 329(b)
0060	Inflow due to purchase of exposures	Annex V.Part 2.239ii, 239iii, 239vi, 329
0070	Inflow due to accrued interest	Annex V.Part 2.239ii, 239iii, 239vi, 329 (a)
0080	Inflow due to other reasons	Annex V.Part 2.239ii, 239iii, 239vi, 329 (c)
0090	Of which: Inflow more than once	Annex V.Part 2.239ii, 239iii, 239vi, 330 (a)
0100	Of which: Inflow of exposures granted in the past 24 months	Annex V.Part 2.239ii, 239iii, 239vi, 330 (b)
0110	Of which: Inflow of exposures granted during the period	Annex V.Part 2.239ii, 239iii, 239vi, 330 (b)
0120	Outflows	Annex V.Part 2.239iii-239v, 331, 332
0130	Outflow due to reclassification as performing not forborne	Annex V.Part 2.239iii-239v(a), 331, 332
0140	Outflow due to reclassification as performing forborne	Annex V.Part 2.239iii-239v(a), 331, 332
0150	Outflow due to partial or total loan repayment	Annex V.Part 2.239iii-239v(b), 331, 332
0160	Outflow due to collateral liquidations	Annex V.Part 2.239iii-239v(c), 331, 332
0170	Net cumulated recoveries from collateral liquidation	Annex V.Part 2.333
0180	of which: Write-offs in the context of collateral liquidations	Annex V.Part 2.239iii-239v(c)
0190	Outflow due to taking possession of collateral	Annex V.Part 2.239iii-239v(d), 331, 332
0200	Net cumulated recoveries from taking possession of collateral	Annex V.Part 2.333
0210	of which: Write-offs in the context of taking possession of collateral	Annex V.Part 2.239iii-239v(d)
0220	Outflow due to sale of instruments	Annex V.Part 2.239iii-239v(e), 331, 332
0230	Net cumulated recoveries from sale of instruments	Annex V.Part 2.333
0240	of which: Write-offs in the context of sale of instruments	Annex V.Part 2.239iii-239v(e)
0250	Outflow due to risk transfers	Annex V.Part 2.239iii-239v(f), 331, 332
0260	Net cumulated recoveries from risk transfers	Annex V.Part 2.333
0270	of which: Write-offs in the context of risk transfers	Annex V.Part 2.239iii-239v(f)
0280	Outflow due to write-offs	Annex V.Part 2.239iii-239v(g), 331, 332
0290	Outflow due to reclassification as held for sale	Annex V.Part 2.239iii-239vi, 331, 332
0300	Outflow due to other reasons	Annex V.Part 2.239iii-239v(h), 331, 332
0310	Of which: Outflow of non-performing exposures that became non-performing during the period	Annex V.Part 2.334
0320	Closing balance	Annex V.Part 2.328

		References	Accumulated impairment and accumulated negative changes in fair value due to credit risk
			Non-performing exposures - loans and advances
				of which: Households		of which: Non-financial corporations
					of which: Loans collateralised by residential immovable property		of which: SMEs		of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs
								of which: Commercial Real Estate (CRE) loans
			Annex V.Part 1.32, Part 2.69-71, 213-216, 223-239	Annex V.Part 1.42(f), 44(a)	Annex V.Part 2.86(a), 87	Annex V.Part 1.42(e), 44(a)	SME Art 1 2(a)	SME Art 1 2(a), Annex V.Part 2.239ix	Annex V.Part 2.239ix
			0010	0020	0030	0040	0050	0060	0070
0010	Opening balance	Annex V.Part 2.335
0020	Increases during the period	Annex V.Part 2.336
0030	Of which: impairments against interest accrued	Annex V.Part 2.337
0040	Decreases during the period	Annex V.Part 2.338
0050	Of which: Reversal of impairment and negative changes in fair value due to credit risk	Annex V.Part 2.339(a)
0060	Of which: Release of allowances due to unwinding process	Annex V.Part 2.339(b)
0070	Closing balance	Annex V.Part 2.335

		References	Gross Carrying amount
			Non-performing exposures - Loans and advances
				of which: Households		of which: Non-financial corporations
					of which: Loans collateralised by residential immovable property		Of which: SMEs		Of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs
								Of which:Commercial Real Estate (CRE) loans to SMEs
			Annex V.Part 1.32, 34, Part 2.213-216, 223-239	Annex V.Part 1.42(f), 44(a)	Annex V.Part 2.86(a), 87	Annex V.Part 1.42(e), 44(a)	SME Art 1 2(a)	SME Art 1 2(a), Annex V.Part 2.239ix	Annex V.Part 2.239ix
			0010	0020	0030	0040	0050	0060	0070
0010	Write-offs during the period	Annex V.Part 2.340
0020	Of which: Debt forgiveness	Annex V.Part 2.340

References

Debt balance reduction

Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E)

Time passed since recognition in balance sheet

Of which: Non-current assets held-for-sale

<= 2 years

> 2 years <= 5 years

> 5 years

Gross carrying amount

Accumulated impairment, accumulated negative changes in fair value due to credit risk

Value at initial recognition

Carrying amount

Value at initial recognition

Carrying amount

Value at initial recognition

Carrying amount

Value at initial recognition

Carrying amount

Value at initial recognition

Carrying amount

Annex V.Part 1.34, Part 2.343

Annex V.Part 2.69-71, 343

Annex V.Part 2.175, 175i, 344

Annex V.Part 1.27, Part 2.175

Annex V.Part 2.175, 175i, 348

Annex V.Part 1.27, Part 2.175, 348

Annex V.Part 2.175, 175i, 348

Annex V.Part 1.27, Part 2.175, 348

Annex V.Part 2.175, 175i, 348

Annex V.Part 1.27, Part 2.175, 348

IFRS 5.6, Annex V.Part 2.175, 175i, 344

IFRS 5.6, Annex V.Part 1.27, Part 2.175

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0010

Opening balance

Annex V.Part 2.341, 342

0020

Inflows of collateral during the period

Annex V.Part 2.345, 349

0030

Inflow due to new collateral obtained by taking possession

Annex V.Part 2.345, 349

0040

Inflow due to positive changes in value

Annex V.Part 2.345, 349

0050

Outflows of collateral during the period

Annex V.Part 2.346, 349

0060

Outflow for which cash was collected

Annex V.Part 2.347, 349

0070

Cash collected net of costs

Annex V.Part 2.347

0080

Profits/(-) losses from sale of collateral obtained by taking possession

Annex V.Part 2.347

0090

Outflow with replacement by financial instrument

Annex V.Part 2.346, 349

0100

Financing granted

Annex V.Part 2.347

0110

Outflow due to negative changes in value

Annex V.Part 2.346, 349

0120

Closing balance

Annex V.Part 2.341, 342

References

Debt balance reduction

Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E)

Time passed since recognition in balance sheet

Of which: Non-current assets held-for-sale

<= 2 years

> 2 years <= 5 years

> 5 years

Gross carrying amount

Accumulated impairment, accumulated negative changes in fair value due to credit risk

Value at initial recognition

Carrying amount

Accumulated negative changes

Value at initial recognition

Carrying amount

Accumulated negative changes

Value at initial recognition

Carrying amount

Accumulated negative changes

Value at initial recognition

Carrying amount

Accumulated negative changes

Value at initial recognition

Carrying amount

Annex V.Part 1.34, Part 2.343

Annex V.Part 2.69-71, 343

Annex V.Part 2.175, 175i, 344

Annex V.Part 1.27, Part 2.175

Annex V.Part 2.175, 175ii

Annex V.Part 2.175, 175i, 348

Annex V.Part 1.27, Part 2.175, 348

Annex V.Part 2.175, 175ii, 348

Annex V.Part 2.175, 175i, 348

Annex V.Part 1.27, Part 2.175, 348

Annex V.Part 2.175, 175ii, 348

Annex V.Part 2.175, 175i, 348

Annex V.Part 1.27, Part 2.175, 348

Annex V.Part 2.175, 175ii, 348

IFRS 5.6, Annex V.Part 2.175, 175i

IFRS 5.6, Annex V.Part 1.27, Part 2.175

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0010

Residential immovable property

Annex V. Part 2.350, 351

0020

Of which: under construction / development

Annex V. Part 2.350, 352(a)

0030

Commercial immovable property

Annex V. Part 2.350, 351

0040

Of which: under construction / development

Annex V. Part 2.350, 352(a)

0050

Of which: Land related to commercial real estate corporations (excluding agricultural land)

Annex V. Part 2.350, 352(b)

0060

Of which: Land with planning permission for development

Annex V. Part 2.350, 352(b)

0070

Of which: Land without planning permission for development

Annex V. Part 2.350, 352(b)

0080

Movable property

Annex V. Part 2.350, 351

0090

Equity and debt securities

Annex V. Part 2.350, 351

0100

Other

Annex V. Part 2.350, 351

0110

Total

Annex V. Part 2.350, 351

0120

Number of Collateral obtained by taking possession

Annex V. Part 2.350, 351

		References	Debt balance reduction		Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E)
			Gross carrying amount	Accumulated impairment, accumulated negative changes in fair value due to credit risk	Value at initial recognition	Carrying amount	Accumulated negative changes
			Annex V.Part 1.34, Part 2.343	Annex V.Part 2.69-71, 343	IAS 16.6, Annex V.Part 2.175, 175i	IAS 16.6, Annex V.Part 1.27, Part 2.175	IAS 16.6, Annex V.Part 2.175, 175ii
			0010	0020	0030	0040	0050
0010	Total	Annex V.Part 2.341, 357-358
0020	Inflows due to new collateral obtained by taking possession	Annex V.Part 2.341, 345, 357-358

		References	Loans and advances with forbearance measures
						of which: Households			of which: Non-financial corporations
				of which: performing	of which: having been granted forbearance measures during the period		of which: performing	of which: having been granted forbearance measures during the period		of which: performing	of which: having been granted forbearance measures during the period
			Annex V.Part 1.32, Part 2.240-245, 252-257	Annex V.Part 2.256, 259-261	Annex V.Part 2.361	Annex V.Part 1.32, 42(f), 44(a), Part 2.240-245, 252-257	Annex V.Part 2.256, 259-261	Annex V.Part 2.361	Annex V.Part 1.32, 42(e), 44(a), Part 2.240-245, 252-257	Annex V.Part 2.256, 259-261	Annex V.Part 2.361
			Annex V.Part 1.32, Part 2.240-245, 252-257	Annex V.Part 2.256, 259-261	Annex V.Part 2.361	Annex V.Part 1.32, 42(f), 44(a), Part 2.240-245, 252-257	Annex V.Part 2.256, 259-261	Annex V.Part 2.361	Annex V.Part 1.32, 42(e), 44(a), Part 2.240-245, 252-257	Annex V.Part 2.256, 259-261	Annex V.Part 2.361
			0010	0020	0030	0040	0050	0060	0070	0080	0090
0020	Gross carrying amount of instruments, for the following types of forbearance measures:	Annex V.Part 1.34, Part 2.355, 357, 359
0030	Grace period/payment moratorium	Annex V.Part 2.358(a)
0040	Interest rate reduction	Annex V.Part 2.358(b)
0050	Extension of maturity/term	Annex V.Part 2.358(c)
0060	Rescheduled payments	Annex V.Part 2.358(d)
0070	Debt forgiveness	Annex V.Part 2.358(e)
0080	Debt asset swaps	Annex V.Part 2.358(f)
0090	Other forbearance measures	Annex V.Part 2.358(g)
	Gross carrying amount of instruments that were subject to forbearance measures at multiple points in time	Annex V.Part 1.34, Part 2.355
0100	Loans and advances having been forborne twice	Annex V.Part 2.360(a)(i)
0110	Loans and advances having been forborne more than twice	Annex V.Part 2.360(a)(i)
0120	Loans and advances to which forbearance measures were granted in addition to already existing forbearance measures	Annex V.Part 2.360(a)(ii)
0130	Gross carrying amount of non-performing forborne loans and advances that failed to meet the non-performing exit criteria	Annex V.Part 1.34, Part 2.232, 355, 360(b)

		References	Carrying amount of financial assets recognised in the balance sheet	Of which: liquidity support drawn	Fair value of liquidity support drawn	Carrying amount of financial liabilities recognised in the balance sheet	Nominal amount of off-balance sheet exposures given by the reporting institution	Of which: Nominal amount of loan commitments given	Losses incurred by the reporting institution in the current period
			IFRS 12.29(a)	IFRS 12.29(a); Annex V.Part 2.286		IFRS 12.29(a)	IFRS 12.B26(e)		IFRS 12 B26(b); Annex V.Part 2.287
			0010	0020	0030	0040	0050	0060	0080
0010	Total

By nature of the activities		References	Carrying amount
			Securitisation Special Purpose Entities	Asset management	Other activities
			CRR art 4(1)(66)	Annex V.Part 2.285(a)
		IFRS 12.24, B6.(a)	0010	0020	0030
0010	Selected financial assets recognised in the reporting institution's balance sheet	IFRS 12.29(a),(b)
0021	of which: non-performing	Annex V.Part 2.213-239
0030	Derivatives	IFRS 9 Appendix A; Annex V.Part 2.272
0040	Equity instruments	IAS 32.11
0050	Debt securities	Annex V.Part 1.31
0060	Loans and advances	Annex V.Part 1.32
0070	Selected equity and financial liabilites recognised in the reporting institution's balance sheet	IFRS 12.29(a),(b)
0080	Equity instruments issued	IAS 32.11
0090	Derivatives	IFRS 9 Appendix A; Annex V.Part 2.272
0100	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0110	Debt securities issued	Annex V.Part 1.37
			Nominal amount
0120	Off-balance sheet exposures given by the reporting institution	IFRS 12.B26.(e); CRR Annex I; Annex V.Part 2.102-105, 113-115, 118
0131	of which: non-performing	Annex V.Part 2.117

		References Annex V.Part 2.288-291	Outstanding balances
			Parent and entities with joint control or significant influence	Subsidiaries and other entities of the same group	Associates and joint ventures	Key management of the institution or its parent	Other related parties
			IAS 24.19(a),(b)	IAS 24.19(c); Annex V.Part 2.289	IAS 24.19(d),(e); Annex V.Part 2.289	IAS 24.19(f)	IAS 24.19(g)
			0010	0020	0030	0040	0050
0010	Selected financial assets	IAS 24.18(b)
0020	Equity instruments	IAS 32.11
0030	Debt securities	Annex V.Part 1.31
0040	Loans and advances	Annex V.Part 1.32
0050	of which: non-performing	Annex V. Part 2.213-239
0060	Selected financial liabilities	IAS 24.18(b)
0070	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0080	Debt securities issued	Annex V.Part 1.37
0090	Nominal amount of loan commitments, financial guarantees and other commitments given	IAS 24.18(b); CRR Annex I; Annex V.Part 2.102-105, 113-115, 118
0100	of which: non-performing	IAS 24.18(b); Annex V. Part 2.117
0110	Loan commitments, financial guarantees and other commitments received	IAS 24.18(b); Annex V.Part 2.290
0120	Notional amount of derivatives	Annex V.Part 2.133-135
0131	Accumulated impairment and accumulated negative changes in fair value due to credit risk on non-performing exposures	IAS 24.1(c); Annex V.Part 2.69-71, 291
0132	Provisions on non-performing off-balance sheet exposures	Annex V.Part 2.11, 106, 291

		References Annex V.Part 2.288-289, 292-293	Current period
			Parent and entities with joint control or significant influence	Subsidiaries and other entities of the same group	Associates and joint ventures	Key management of the institution or its parent	Other related parties
			IAS 24.19(a),(b)	IAS 24.19(c)	IAS 24.19(d),(e)	IAS 24.19(f)	IAS 24.19(g)
			0010	0020	0030	0040	0050
0010	Interest income	IAS 24.18(a); Annex V.Part 2.31
0020	Interest expenses	IAS 24.18(a); IAS 1.97; Annex V.Part 2.31
0030	Dividend income	IAS 24.18(a); Annex V.Part 2.40
0040	Fee and commission income	IAS 24.18(a); IFRS 7.20(c)
0050	Fee and commission expenses	IAS 24.18(a); IFRS 7.20(c)
0060	Gains or (-) losses on de-recognition of financial assets and liabilities not measured at fair value through profit or loss	IAS 24.18(a)
0070	Gains or (-) losses on de-recognition of other than financial assets	IAS 24.18(a); Annex V.Part 2.292
0080	Impairment or (-) reversal of impairment on non-performing exposures	IAS 24.18(d); Annex V.Part 2.293
0090	Provisions or (-) reversal of provisions on non-performing exposures	Annex V. Part 2.50, 293

Code

Type of code

National code

Entity name

Entry date

Share capital of investee

Equity of investee

Total assets of investee

Profit or (-) loss of investee

Residence of investee

Sector of investee

NACE Code

Accumulated equity interest [%]

Voting rights [%]

Group structure [relationship]

Accounting treatment [Accounting Group]

Accounting treatment [CRR Group]

Carrying amount

Acquisition cost

Goodwill link to Investee

Fair value of investments for which there are published price quotations

Annex V.Part 2.294-295, 296(a)

Annex V.Part 2.294-295, 296(b)

Annex V.Part 2.294-295, 296(c)

IFRS 12.12(a), 21(a)(i); Annex V.Part 2.294-295, 296(d)

Annex V.Part 2.294-295, 296(e)

Annex V.Part 2.294-295, 296(f)

IFRS 12.B12(b); Annex V.Part 2.294-295, 296(g)

IFRS 12.12.(b), 21.(a).(iii); Annex V.Part 2.294-295, 296(h)

Annex V.Part 2.294-295, 296(i)

Annex V.Part 2.294-295, 296(j)

IFRS 12.21(a)(iv); Annex V.Part 2.294-295, 296(k)

IFRS 12.21(a)(iv); Annex V.Part 2.294-295, 296(l)

IFRS 12.10(a)(i); Annex V.Part 2.294-295, 296(m)

IFRS 12.21(b); Annex V.Part 2.294-295, 296(n)

CRR art 18; Annex V.Part 2.294-295, 296(o)

Annex V.Part 2.294-295, 296(p)

Annex V.Part 2.294-295, 296(q)

Annex V.Part 2.294-295, 296(r)

IFRS 12.21(b)(iii); Annex V.Part 2.294-295, 296(s)

0011

0015

0025

0030

0040

0050

0060

0070

0080

0090

0095

0100

0110

0120

0130

0140

0150

0160

0170

0180

0190

Security code	Investee		Holding company				Accumulated equity interest (%)	Carrying amount	Acquisition cost
Security code	Code	Type of code	Code	Type of code	National code	Holding company name	Accumulated equity interest (%)	Carrying amount	Acquisition cost
Annex V.Part 2.297(a)	Annex V.Part 2.296(a), 297(e)	Annex V.Part 2.296(b), 297(e)	Annex V.Part 2.297(b)	Annex V.Part 2.297(c)	Annex V.Part 2.297(d)		Annex V.Part 2.296(j), 297(e)	Annex V.Part 2.296(o), 297(e)	Annex V.Part 2.296(p), 297(e)
0010	0021	0025	0031	0035	0045	0050	0060	0070	0080

		References Annex V.Part 2.298	Fair value IFRS 7.25-26	Fair value hierarchy IFRS 13.97, 93(b)
			Fair value IFRS 7.25-26	Level 1 IFRS 13.76	Level 2 IFRS 13.81	Level 3 IFRS 13.86
			0010	0020	0030	0040
ASSETS
0015	Financial assets at amortised cost		IFRS 7.8(f); IFRS 9.4.1.2
0016	Debt securities	Annex V.Part 1.31
0017	Loans and advances	Annex V.Part 1.32
LIABILITIES
0070	Financial liabilities measured at amortised cost	IFRS 7.8(g); IFRS 9.4.2.1
0080	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0090	Debt securities issued	Annex V.Part 1.37
0100	Other financial liabilities	Annex V.Part 1.38-41

		References	Carrying amount Annex V.Part 1.27
			Accounting mismatch	Managed on a fair value basis	Hybrid contracts	Managed for credit risk
			IFRS 9.B4.1.29	IFRS 9.B4.1.33	IFRS 9.4.3.6; IFRS 9.4.3.7; Annex V.Part 2.300	IFRS 9.6.7; IFRS 7.8(a)(e); Annex V.Part 2.301
			0010	0020	0030	0040
ASSETS
0010	Financial assets designated at fair value through profit or loss		IFRS 7.8(a)(i); IFRS 9.4.1.5
0030	Debt securities	Annex V.Part 1.31
0040	Loans and advances	Annex V.Part 1.32
ASSETS
0050	Financial liabilities designated at fair value through profit or loss	IFRS 7.8 (e)(i); IFRS 9.4.2.2
0060	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0070	Debt securities issued	Annex V.Part 1.37
0080	Other financial liabilities	Annex V.Part 1.38-41

		References Annex V.Part 2.302	Carrying amount
				of which: right-of-use assets
				IFRS 16.47(a), 53(j), Annex V.Part 2.303i
			0010	0020
0010	Property plant and equipment	IAS 16.6; IAS 16.29; IAS 1.54(a)
0015	Of which: Software assets	IAS 38.4; Annex V.Part 2.303
0020	Revaluation model	IAS 16.31, 73(a),(d)
0030	Cost model	IAS 16.30, 73(a),(d)
0040	Investment property	IAS 40.5, 30; IAS 1.54(b)
0050	Fair value model	IAS 40.33-55, 76
0060	Cost model	IAS 40.56, 79(c)
0070	Other intangible assets	IAS 38.8, 118, 122 ; Annex V.Part 2.303
0075	Of which: Software assets	IAS 38.9; Annex V.Part 2.303
0080	Revaluation model	IAS 38.75-87, 124(a)(ii)
0090	Cost model	IAS 38.74

		References National GAAP compatible IFRS	Carrying amount Annex V.Part 1.27
			Pensions and other post employment defined benefit obligations	Other long term employee benefits	Restructuring	Pending legal issues and tax litigation	Other commitments and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4	Other provisions
			IAS 19.63; IAS 1.78(d); Annex V.Part 2.9	IAS 19.153; IAS 1.78(d); Annex V.Part 2.10	IAS 37.70-83, 84 (a)	IAS 37.14, 84(a)	IAS 37; IFRS 4; Annex V. Part 2.304-305	IAS 37.14
			0010	0020	0030	0040	0055	0060
0010	Opening balance [carrying amount at the beginning of the period]	IAS 37.84 (a)
0020	Additions, including increases in existing provisions	IAS 37.84 (b)
0030	(-) Amounts used	IAS 37.84 (c)
0040	(-) Unused amounts reversed during the period	IAS 37.84 (d)
0050	Increase in the discounted amount [passage of time] and effect of any change in the discount rate	IAS 37.84 (e)
0060	Other movements
0070	Closing balance [carrying amount at the end of the period]	IAS 37.84 (a)

		References	Amount
			Annex V.Part 2.306-307
			0010
0010	Fair value of defined benefit plan assets	IAS 19.140(a)(i), 142
0020	Of which: Financial instruments issued by the institution	IAS 19.143
0030	Equity instruments	IAS 19.142(b)
0040	Debt instruments	IAS 19.142(c)
0050	Real estate	IAS 19.142(d)
0060	Other defined benefit plan assets
0070	Present value of defined benefit obligations	IAS 19.140(a)(ii)
0080	Effect of the asset ceiling	IAS 19.140(a)(iii)
0090	Net defined benefit assets [Carrying amount]	IAS 19.63; Annex V.Part 2.308
0100	Provisions for pensions and other post-employment defined benefit obligations [Carrying amount]	IAS 19.63, IAS 1.78(d); Annex V.Part 2.9
0110	Fair value of any right to reimbursement recognised as an asset	IAS 19.140(b)

		References	Defined benefit obligations
			Annex V.Part 2.306, 309
			0010
0010	Opening balance [present value]	IAS 19.140(a)(ii)
0020	Current service cost	IAS 19.141(a)
0030	Interest cost	IAS 19.141(b)
0040	Contributions paid	IAS 19.141(f)
0050	Actuarial (-) gains or losses from changes in demographic assumptions	IAS 19.141(c)(ii)
0060	Actuarial (-) gains or losses from changes in financial assumptions	IAS 19.141(c)(iii)
0070	Foreign currency exchange increase or (-) decrease	IAS 19.141(e)
0080	Benefits paid	IAS 19.141(g)
0090	Past service cost, including gains and losses arising from settlements	IAS 19.141(d)
0100	Increase or (-) decrease through business combinations and disposals	IAS 19.141(h)
0110	Other increases or (-) decreases
0120	Closing balance [present value]	IAS 19.140(a)(ii); Annex V.Part 2.310

		References	Current period
		References	0010
0010	Pension and similar expenses	Annex V.Part 2.311(a)
0020	Share based payments	IFRS 2.44; Annex V.Part 2.311(b)
0030	Wages and salaries	Annex V.Part 2.311(c)
0040	Social security contributions	Annex V.Part 2.311(d)
0050	Severance payments	IAS 19.8, Annex V.Part 2.311(e)
0060	Other types of staff expenses	Annex V.Part 2.311(f)
0070	STAFF EXPENSES

		References	Current period
			Total staff
				of which: Identified staff
				of which: Identified staff	of which: Management body (in its management function) and senior management	of which: Management body (in its supervisory function)
				Annex V.Part 2.311i (a)	Annex V.Part 2.311i	Annex V.Part 2.311i (b)
			0010	0020	0030	0040
0010	Fixed remuneration	Annex V.Part 2.311i (a)
0020	Variable remuneration	Annex V.Part 2.311i (a)
0030	Staff expenses other than remuneration
0040	STAFF EXPENSES
0050	NUMBER OF STAFF	Annex V.Part 2.311ii

		References	Current period	Changes in fair value due to credit risk
				Annex V.Part 2.312
			0010	0020
0010	Financial assets designated at fair value through profit or loss	IFRS 7.20(a)(i); IFRS 9.4.1.5
0020	Financial liabilities designated at fair value through profit or loss	IFRS 7.20(a)(i); IFRS 9.4.2.2
0030	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS	IFRS 7.20(a)(i)

		References	Current period
			Annex V.Part 2.313
			0010
0010	Property, Plant and Equipment	IAS 16.68, 71
0020	Investment property	IAS 40.69; IAS 1.34(a), 98(d)
0030	Intangible assets	IAS 38.113-115A; IAS 1.34(a)
0040	Other assets	IAS 1.34 (a)
0050	GAINS OR (-) LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS	IAS 1.34

		References	Income	Expenses
		References	0010	0020
0010	Changes in fair value in tangible assets measured using the fair value model	IAS 40.76(d); Annex V.Part 2.314
0020	Investment property	IAS 40.75(f); Annex V.Part 2.314
0030	Operating Leases other than investment property	IFRS 16.81,82; Annex V.Part 2.315
0040	Other	Annex V.Part 2.316
0050	OTHER OPERATING INCOME OR EXPENSES	Annex V.Part 2.314-316

Sources of equity changes

References

Capital

Share premium

Equity instruments issued other than Capital

Other equity

Accumulated other comprehensive income

Retained earnings

Revaluation reserves

Other reserves

(-) Treasury shares

Profit or (-) loss atributable to owners of the parent

(-) Interim dividends

Minority interests

Total

Accumulated Other Comprehensive Income

Other items

IAS 1.106, 54(r)

IAS 1.106, 78(e)

IAS 1.106, Annex V.Part 2.18-19

IAS 1.106; Annex V.Part 2.20

IAS 1.106

CRR art 4(1)(123)

IFRS 1.30 D5-D8

IAS 1.106, 54(c)

IAS 1.106; IAS 32.34, 33; Annex V.Part 2.30

IAS 1.106(a)

IAS 1.106; IAS 32.35

IAS 1.54(q), 106(a)

IAS 1.9(c), IG6

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0010

Opening balance [before restatement]

0020

Effects of corrections of errors

IAS 1.106.(b); IAS 8.42

0030

Effects of changes in accounting policies

IAS 1.106.(b); IAS 1.IG6; IAS 8.22

0040

Opening balance [current period]

0050

Issuance of ordinary shares

IAS 1.106.(d).(iii)

0060

Issuance of preference shares

IAS 1.106.(d).(iii)

0070

Issuance of other equity instruments

IAS 1.106.(d).(iii)

0080

Exercise or expiration of other equity instruments issued

IAS 1.106.(d).(iii)

0090

Conversion of debt to equity

IAS 1.106.(d).(iii)

0100

Capital reduction

IAS 1.106.(d).(iii)

0110

Dividends

IAS 1.106.(d).(iii); IAS 32.35; IAS 1.IG6

0120

Purchase of treasury shares

IAS 1.106.(d).(iii); IAS 32.33

0130

Sale or cancellation of treasury shares

IAS 1.106.(d).(iii); IAS 32.33

0140

Reclassification of financial instruments from equity to liability

IAS 1.106.(d).(iii)

0150

Reclassification of financial instruments from liability to equity

IAS 1.106.(d).(iii)

0160

Transfers among components of equity

IAS 1.106.(d).(iii); Annex V.Part 2.318

0170

Equity increase or (-) decrease resulting from business combinations

IAS 1.106.(d).(iii)

0180

Share based payments

IAS 1.106.(d).(iii); IFRS 2.10

0190

Other increase or (-) decrease in equity

IAS 1.106.(d)

0200

Total comprehensive income for the year

IAS 1.106.(d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6

0210

Closing balance [current period]

		References	TOTAL
				of which: Households		of which: Non-financial corporations
					of which: loans collateralised by residential immovable property		of which: SMEs		Of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs
								of which: Commercial Real Estate (CRE) loans
				Annex V.Part 1.42(f)	Annex V.Part 2.86(a), 87	Annex V.Part 1.42(e)	SME Art 1 2(a)	SME Art 1 2(a), Annex V.Part 2.239ix	Annex V.Part 2.239ix
			0010	0020	0030	0040	0050	0060	0070
0010	Non-performing loans and advances: weighted average time since past due date (in years)	Annex V.Part 2.362, 363
0020	Net cumulated recoveries from litigation procedures concluded during the period	Annex V.Part 2.362, 364(a)
0030	Gross carrying amount reduction from litigation procedures concluded during the period	Annex V.Part 2.362, 364(b)
0040	Average duration of litigation procedures concluded in the period (in years)	Annex V.Part 2.362, 364(c)

ANNEX III

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara