Sie sind auf Seite 1von 64

EN

Annex II

Replaces ANNEX IV - REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS

FINREP TEMPLATES FOR GAAP

TEMPLATE TEMPLATE
NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE
NUMBER CODE

PART 1 [QUARTERLY FREQUENCY]


Balance Sheet Statement [Statement of Financial Position]
1.1 F 01.01 Balance Sheet Statement: assets
1.2 F 01.02 Balance Sheet Statement: liabilities
1.3 F 01.03 Balance Sheet Statement: equity
2 F 02.00 Statement of profit or loss
3 F 03.00 Statement of comprehensive income
Breakdown of financial assets by instrument and by counterparty sector
4,1 F 04.01 Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading
4.2.1 F 04.02.1 Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss
4.2.2 F 04.02.2 Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss
4.3.1 F 04.03.1 Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income
4.4.1 F 04.04.1 Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost
4,5 F 04.05 Subordinated financial assets
4,6 F 04.06 Breakdown of financial assets by instrument and by counterparty sector: trading financial assets
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or
4,7 F 04.07
loss
4,8 F 04.08 Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity

4,9 F 04.09 Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method
4.10 F 04.10 Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets
5,1 F 05.01 Breakdown of non-trading Loans and advances by product
6,1 F 06.01 Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes
F 07.00 Financial assets subject to impairment that are past due
7,1 F 07.01 Financial assets subject to impairment that are past due
7,2 F 07.02 Financial assets subject to impairment that are past due under national GAAP
Breakdown of financial liabilities
8,1 F 08.01 Breakdown of financial liabilities by product and by counterparty sector
8,2 F 08.02 Subordinated financial liabilities
Loan commitments, financial guarantees and other commitments
9,1 F 09.01 Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given
9.1.1 F 09.01.1 Off-balance sheet exposures : loan commitments, financial guarantees and other commitments given
9,2 F 09.02 Loan commitments, financial guarantees and other commitments received
10 F 10.00 Derivatives - Trading and economic hedges
Hedge accounting
11,1 F 11.01 Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge
11,2 F 11.02 Derivatives - Hedge accounting under national GAAP: Breakdown by type of risk
11,3 F 11.03 Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge
11.3.1 F 11.03.1 Non-derivative hedging instruments under national GAAP: breakdown by accounting portfolio
11,4 F 11.04 Hedged items in fair value hedges
Movements in allowances and provisions for credit losses
12 F 12.00 Movements in allowances for credit losses and impairment of equity instruments under national GAAP
12,1 F 12.01 Movements in allowances and provisions for credit losses
12,2 F 12.02 Transfers between impairment stages (gross basis presentation)
Collateral and guarantees received
13,1 F 13.01 Breakdown of collateral and guarantees by loans and advances other than held for trading
13,2 F 13.02 Collateral obtained by taking possession during the period [held at the reporting date]
13,3 F 13.03 Collateral obtained by taking possession [tangible assets] accumulated
14 F 14.00 Fair value hierarchy: financial instruments at fair value
15 F 15.00 Derecognition and financial liabilities associated with transferred financial assets
Breakdown of selected statement of profit or loss items
16,1 F 16.01 Interest income and expenses by instrument and counterparty sector
16,2 F 16.02 Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument
16,3 F 16.03 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument
16,4 F 16.04 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk
16.4.1 F 16.04.1 Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument
16,5 F 16.05 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument
16,6 F 16.06 Gains or losses from hedge accounting
16,7 F 16.07 Impairment on non-financial assets
Reconciliation between accounting and CRR scope of consolidation: Balance Sheet
17,1 F 17.01 Reconciliation between accounting and CRR scope of consolidation: Assets
Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other
17,2 F 17.02
commitments given
17,3 F 17.03 Reconciliation between accounting and CRR scope of consolidation: Liabilities
18 F 18.00 Performing and non-performing exposures
19 F 19.00 Forborne exposures
PART 2 [QUATERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]
Geographical breakdown
20,1 F 20.01 Geographical breakdown of assets by location of the activities
20,2 F 20.02 Geographical breakdown of liabilities by location of the activities
20,3 F 20.03 Geographical breakdown of main statement of profit or loss items by location of the activities
20,4 F 20.04 Geographical breakdown of assets by residence of the counterparty
20,5 F 20.05 Geographical breakdown of off-balance sheet exposures by residence of the counterparty
20,6 F 20.06 Geographical breakdown of liabilities by residence of the counterparty
20.7.1 F 20.07.1 Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes
21 F 21.00 Tangible and intangible assets: assets subject to operating lease
Asset management, custody and other service functions
22,1 F 22.01 Fee and commission income and expenses by activity
22,2 F 22.02 Assets involved in the services provided
PART 3 [SEMI-ANNUAL]
Off-balance sheet activities: interests in unconsolidated structured entities
30,1 F 30.01 Interests in unconsolidated structured entities
30,2 F 30.02 Breakdown of interests in unconsolidated structured entities by nature of the activities
Related parties
31,1 F 31.01 Related parties: amounts payable to and amounts receivable from
31,2 F 31.02 Related parties: expenses and income generated by transactions with
PART 4 [ANNUAL]
Group structure
40,1 F 40.1 Group structure: "entity-by-entity"
40,2 F 40.02 Group structure: "instrument-by-instrument"
Fair value
41,1 F 41.01 Fair value hierarchy: financial instruments at amortised cost
41,2 F 41.02 Use of the Fair Value Option
42 F 42.00 Tangible and intangible assets: carrying amount by measurement method
43 F 43.00 Provisions
Defined benefit plans and employee benefits
44,1 F 44.01 Components of net defined benefit plan assets and liabilities
44,2 F 44.02 Movements in defined benefit plan obligations
44,3 F 44.03 Memo items [related to staff expenses]
Breakdown of selected items of statement of profit or loss
45,1 F 45.01 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio
45,2 F 45.02 Gains or losses on derecognition of non-financial assets other than held for sale and investments in subsidiaries, joint ventures and associates
45,3 F 45.03 Other operating income and expenses
46 F 46.00 Statement of changes in equity

COLOUR CODE IN TEMPLATES:


Parts for National GAAP reporters
Cell not to be submitted for reporting institutions subject to the relevant accounting framework
Templates and lines not to be reported under simplified reporting (index) and under BGAAP (templates 1.1 to 40)
In columns "Mapping BE": means partial reporting (split of one caption in different cells of the FINREP templates)
In FINREP columns: cells that are not to be reported in accordance with Annex IV of Regulation 680/2014
Tables that are part of the ECB FINREP Regulation, but out of scope for BGAAP (all data points disallowed)
Tables that are part of the ECB FINREP Regulation, but out of scope for BGAAP (not to be reported)
Changes compared to the previous edition (ed. NBB_2017_08) of the FINREP solo tables & Circular letter

1
List of general comments by table

General

All references below are made to Schema A captions except if explicitely mentioned differently

Table F1.1 & F1.2

As per FINREP instructions the dirty price approach applies for all financial instruments.

Table F2

Table F4

Table F5

The 'dirty price method' should be applied.


The breakdown of the assets (loans & advances) in table 5 should be made in accordance with the

Table F6

The EBA definition of non-performing exposures should be applied.


The report is a partial breakdown of 'loans & Advance' row 233 in Table 1.1
The 'dirty price method' should be applied.

Table F8

The 'dirty price method' should be applied.


Table F9

Table F10 & F11

Table F12

Table F14

Table F16

Table F 17
Table F18 & F19

Table F20

Table F40
List of general comments by table

General

All references below are made to Schema A captions except if explicitely mentioned differently

Table F1.1 & F1.2

As per FINREP instructions the dirty price approach applies for all financial instruments.
For the definition of Carrying amount and the Gross Carrying Amount for financial instruments,

The provisions booked under 253.4 and 253.5 of schema A are split over FINREP Assets and
Liabilities table based on an instrument allocation. The part of these provisions concerning
identified assets would thereby follow the IFRS presentation and come in deduction of the assets

In order to align as much as possible with the FINREP reporting on the consolidated accounts,
the provisions determined on a collective basis are expected to be split as far as possible by
‘Other provisions for other risks and cost’ (Schema A, table 00.20, line 253.5) has to be split
over table 1.2 (lines 180, 190, 200, 210, 230) and FINREP F 1.1, (line 360), If related to the

As per FINREP instructions, investments in "subsidiaries, joint ventures and associates” (line 260
of table 1.1) include the investments in associates, joint ventures and subsidiaries which are not

Table F2

It should be noted that lines 451 and 452 can not be mapped since the FINREP template
provides the profit or (-) loss after tax and before “prélèvements sur les impôtts differés et sur

In the first edition of the mapping, in table 2, all the interest income & expenses of all assets &
liabilities were centralized in respectively lines 010 & 090, the other lines (the ‘off which lines’)
were blocked. In the current version of the mapping it is possible for BGAAP reporters (based on
The lines for interest income and interest expense on ‘Derivatives – Hedge Accounting, interest
rate risk’ (070 & 130) and ‘Interest income on Liabilities’ (line 085) and ‘Interest expense on
Assets’ (line 145) can now be reported. The remaining part of interest income on assets and
Since the lines 010 & 090 are both total lines, the total sum of all the ‘off which lines’ (lines 020-

Table F4

Impaired assets are those assets which under schema-A are either reported as "onzeker
Specific allowance includes provisions (Schema A account 251.9, 252.29 and 253,4) and
The LOCOM value will be reported for those instruments that are also subject to LOCOM
valuation according to article 35ter (paragraph 2, alinea 2 & paragraph 7) of the royal decree of

Table F5

The 'dirty price method' should be applied.


The breakdown of the assets (loans & advances) in table 5 should be made in accordance with the relevant

Table F6

The EBA definition of non-performing exposures should be applied.


The report is a partial breakdown of 'loans & Advance' row 233 in Table 1.1
The 'dirty price method' should be applied.

Table F8

Refer to comments under table 1.1 & 1.2 as regards the definition of the "carrying amount"
The 'dirty price method' should be applied.
Table F9

For financial guarantees, loan commitments and other commitments given, the ‘Nominal
amount’ shall be the amount that best represents the institution’s maximum exposure to credit
risk without taking account of any collateral held or other credit enhancements. In particular, for
financial guarantees given, the nominal amount shall be the maximum amount the entity could
Table 9.1: the provisions taken up in the Schema A account 517.3 should be broken-down as far
as possible in accordance with the relevant instrument in column 020 ‘Provisions’ .

In table 9.2, for loan commitments received, the nominal amount shall be the total undrawn
amount that the counterparty has committed to lend to the institution. For other commitments
received the nominal amount shall be the total amount committed by the other party in the
transaction. For financial guarantees received, the ‘maximum amount of the guarantee that can
be considered’ shall be the maximum amount the counterparty could have to pay if the

Table F10 & F11

The concepts of the carrying amount and the notional amount should be applied as defined in
The mapping BE includes only the part of Schema A accounts related to trading as presented in
Columns 010 (+011) & 020 (+016) should be reported by BGAAP reporters as defined in the
FINREP Instructions (Annex V, Paragraph 120 and following). The table refers to "Financial

Table F12

Write offs of provision already recognised should be reported as other adjustments (column 060)
and not as decrease of impairment allowance (column 30). Only write offs that exceed

Table F14

Table 14 is not mandatory for national GAAP reporters. However banks who decide to fill-in the
table should do this completely. Fair values should be defined by reference to the IFRS13

Table F16

For the reporting of the negative interest rates also the relevant accrual accounts have to be
taken in account mutatis mutandis. The breakdowns of the negative interest rates have to be

Row 015 'of which interest income from derivatives in economic hedges' shall include the
amounts related to those derivatives held for trading which qualify as ‘economic hedges’ that are
included as interest income or expenses to correct the income and expense of the hedged

Row 280 ‘of which: interest-income on impaired financial assets’ shall include interest income on

Table F 17

Table 17.1 / 17.2 / 17.3 are open to be reported by BGAAP reporters in accordance with the ECB
Credit institutions need to report financial information specified in the FINREP templates 17
("Reconciliation between accounting and CRR scope of consolidation") and 40.2 ("Group
structure on 'instrument-by-instrument' basis") if:
(i) those credit institutions have subsidiaries(y) and
(ii) these subsidiaries are not consolidated for prudential purposes so that a credit
institution do not need to carry out consolidation for prudential purposes
(iii) but these subsidiaries are consolidated for accounting purposes so that a credit
institution is required to produce financial statements for accounting purposes on a consolidated
basis.
The rationale behind this provision is that credit institutions that do not need to carry out
consolidation for prudential purposes may still have subsidiaries for which the corresponding
information (i.e. their name, the relevant instruments and their size) is pertinent for supervisory
purposes.

Table F18 & F19

F18: Row 231 ‘Debt Instruments at strict LOCOM or Fair Value through profit or loss or through
equity not subject to impairment’ is open to be reported by BGAAP reporters. It shall include the
relevant instruments that are classified as ‘Other non-trading, non-derivative financial assets,

F19: Row 231 ‘Debt Instruments at strict LOCOM or Fair Value through profit or loss or through
equity not subject to impairment’ is open to be reported by BGAAP reporters. It shall include the
relevant instruments that are classified as ‘Other non-trading, non-derivative financial assets,

Table F20

Table 20.6: For non-derivative Financial Liabilites and derivatives, the carrying amount is the
amount reported on the face of the balance sheet - hence including accrued (payable) interests

Table F40

The scope of this table covers subsidiaries, joint ventures & associates as of reporting date. All
The reporting covers all subsidiaries (control) and investments in associates, joint ventures and
ce with the relevant product'
EN
ANNEX IV
1. Balance Sheet Statement [Statement of Financial Position]

1.1 Assets

Breakdow
n in table
References National GAAP based References National GAAP Carrying
Comments BE Mapping BE Rationale BGAAP denomination
on BAD compatible IFRS amount

Annex V.Part
1.27-28

010
The dirty price
approach applies to all
interest bearing
instruments included in
the various categories
hereunder.

For all instruments in


this category, the
reference to the
Schema A account of
the instrument must
systematically be
010 Cash, cash balances at central banks and other demand deposits BAD art 4.Assets(1) IAS 1.54 (i)
completed with a due
reference to interest
accruals from T
00.10/Line
162/column 5

T 00.10 / Line 111.1 / 111.1. Caisse


020 Cash on hand Annex V.Part 2.1 Annex V.Part 2.1
Column 05
T 00.10 / Line 111.2 / 111.2. Encaisse auprès d'agents
020 Cash on hand
Column 05 délégués
T 00.10 / Line 111.3 / 111.3. Banques centrales
030 Cash balances at central banks BAD art 13(2); Annex V.Part 2.2 Annex V.Part 2.2
Column 05
T 00.10 / Line 112.5 / 112.5. Avoirs de réserve
030 Cash balances at central banks
Column 05 monétaire
T 00.10 / Line 112.2 / 112.2. Prêts au jour le jour
040 Other demand deposits Annex V.Part 2.3 Annex V.Part 2.3 5
Column 05
T 00.10 / Line 112.3 / 112.3. Nos comptes à vue
040 Other demand deposits
Column 05
T 00.10 / Line 112.41 / 112.41. < 1 mois
040 Other demand deposits
Column 05
T 00.10 / Line 111.4 / 111.4. Offices de chèques
040 Other demand deposits
Column 05 postaux
It includes only the part of Schema A T 00.10 / Line 150 / The remaining part of Schema A 150. CREANCES NON
account 150 which covers doubtful or Column 05 account 150 is mapped to FINREP RECOUVRABLES OU DOUTEUSES
040 Other demand deposits unrecoverable receivables registered in F 1.1, line 232, 233, 236 and 360
Schema A account 110
It includes only the amounts provisioned T 00.20 / Line 251.9 / The remaining part of Schema A 251.9 Réductions de valeur sur
in order to cover the risk of loss on Column 05 account 251.9 is mapped to risques de crédit à évolution
040 Other demand deposits receivables with an uncertain future FINREP F 1.1, line 233 and 360 incertaine
registered in Schema A account 110

Accounting Directive art 8(1)(a), (5);


050 Financial assets held for trading IFRS 9.Appendix A
IAS 39.9
060 Derivatives CRR Annex II IFRS 9.Appendix A 10

070 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11 4

080 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.31 4


090 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.32 4

9
EN
ANNEX IV
Trading financial assets’ has the same For all instruments in
meaning as under the relevant National this category, the
GAAP based on BAD. Under National GAAP reference to the
based on BAD, derivatives that are not Schema A account of
held for hedge accounting shall be the instrument must
reported in this item without regarding the systematically be
method applied to measure these completed with a due
091 Trading financial assets BAD Article 32-33; Annex V.Part 1.17 contracts. Institutions shall include reference to interest
derivatives contracts in the balance sheet accruals from T
only when these contracts are recognised 00.10/Line
in accordance with the relevant accounting 162/column 5
framework.
The carrying amount should be reported
as defined in the FINREP instructions
(Annex V).
It includes only the part of Schema A T 00.10 / Line 122.2 / The remaining part of Schema A 122.2. Autres créances
account 122.2 which covers derivatives in Column 05 account 122.2 is mapped to
092 Derivatives CRR Annex II; Annex V.Part 1.17, 27 10
trading FINREP F 1.1, line 240 and 360

It includes only the part of Schema A T 00.10 / Line 143 / The remaining part of Schema A 143. Actifs divers
account 143 which covers the trading Column 05 account 143 is mapped to FINREP
092 Derivatives
derivative MTM F 1.1, line 240, 340 and 360

It includes only the part of Schema A T 00.10 / Line 161 / Derivatives are mapped including 161. Charges à reporter
account 161 which covers the coupon for Column 05 interest (dirty price). The
derivatives in trading if paid in advance remaining part of Schema A
092 Derivatives
account 161 is mapped to FINREP
F 1.1, line 240 and 360

It includes only the part of Schema A T 00.10 / Line 162 / Derivatives are mapped including 162. Produits acquis
account 162 which covers the accrued Column 05 interest (dirty price). The
interests, premiums and fair value remaining part of Schema A
revaluation of derivatives in trading account 162 is mapped to the
092 Derivatives respective financial instrument
(dirty price approach) or to
FINREP F 1.1, line 360 for the
residual part

T 00.10 / Line 131.5 / 131.5. Actions et parts de société


093 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 4
Column 05
T 00.10 / Line 134.4 / 134.4. Actions et parts de société
093 Equity instruments
Column 05
T 00.10 / Line 134.52 / 134.52. Autres valeurs
093 Equity instruments
Column 05 mobilières. Autres
T 00.10 / Line 131.1 / 131.1. Effets publics
094 Debt securities Annex V.Part 1.31 4
Column 05
T 00.10 / Line 131.2 / 131.2. Autres titres négociables à
094 Debt securities
Column 05 court terme
T 00.10 / Line 131.3 / 131.3. Emprunts des
094 Debt securities Column 05 administrations publiques > 1 an

T 00.10 / Line 131.4 / 131.4. Autres emprunts > 1 an


094 Debt securities
Column 05
T 00.10 / Line 131.6 / 131.6. Autres valeurs mobilières
094 Debt securities
Column 05
T 00.10 / Line 132.19 / 132.1. Effets publics
094 Debt securities
Column 05
T 00.10 / Line 132.2 / 132.2. Titres émis par des
094 Debt securities Column 05 établissements de crédit
T 00.10 / Line 132.3 / 132.3. Autres titres négociables à
094 Debt securities Column 05 court terme
T 00.10 / Line 134.1 / 134.1. Emprunts des
094 Debt securities Column 05 administrations publiques > 1 an
T 00.10 / Line 134.2 / 134.2. Emprunts des
094 Debt securities Column 05 établissements de crédit > 1 an

T 00.10 / Line 134.3 / 134.3. Autres emprunts > 1 an


094 Debt securities
Column 05
T 00.10 / Line 134.51 / 134.51. Autres valeurs mobilières
094 Debt securities Column 05 à revenu fixe

095 Loans and advances Annex V.Part 1.32 4


Non-trading financial assets mandatorily at fair value through profit or
096 IFRS 7.8(a)(ii); IFRS 9.4.1.4 4
loss
097 Equity instruments IAS 32.11 4
098 Debt securities Annex V.Part 1.31 4
099 Loans and advances Annex V.Part 1.32 4

10
EN
ANNEX IV
100 Financial assets designated at fair value through profit or loss Accounting Directive art 8(1)(a), (6) IFRS 7.8(a)(i); IFRS 9.4.1.5 4
IAS 32.11;ECB/2013/33 Annex
110 Equity instruments 4
2.Part 2.4-5
120 Debt securities Annex V.Part 1.31 Annex V.Part 1.31 4
130 Loans and advances Annex V.Part 1.32 Annex V.Part 1.32 4

141 Financial assets at fair value through other comprehensive income IFRS 7.8(h ); IFRS 9.4.1.2A 4

142 Equity instruments IAS 32.11 4


143 Debt securities Annex V.Part 1.31 4
144 Loans and advances Annex V.Part 1.32 4
Non-trading non-derivative financial assets measured at fair value
171 BAD art 36(2) 4
through profit or loss
172 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 4

173 Debt securities Annex V.Part 1.31 4

Accounting Directive art 8(1)(a),


174 Loans and advances 4
(4)(b); Annex V.Part 1.32
Non-trading non-derivative financial assets measured at fair value to
175 Accounting Directive art 8(1)(a), (8) 4
equity
176 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 4

177 Debt securities Annex V.Part 1.31 4

Accounting Directive art 8(1)(a),


178 Loans and advances 4
(4)(b); Annex V.Part 1.32

181 Financial assets at amortised cost IFRS 7.8(f); IFRS 9.4.1.2 4


182 Debt securities Annex V.Part 1.31 4
183 Loans and advances Annex V.Part 1.32 4
It includes the dirty price of financial For all instruments in
instruments measured at cost or amortised this category, the
cost. The carrying amount shall be reference to the
reported as defined in the FINREP Schema A account of
instructions (Annex V). the instrument must
BAD art 35;Accounting Directive
Non-trading non-derivative financial assets measured at a cost-based Financial instruments in the banking book systematically be
231 Article 6(1)(i) and Article 8(2); Annex 4
method could be partially under FINREP 1.1, line completed with a due
V.Part1.18, 19
231 and partially under 234 (if measured reference to interest
at "LOCOM") accruals from T
00.10/Line
162/column 5

390 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 4


It includes only the part of Schema A T 00.10 / Line 133.19 / The remaining part of Schema A 133.1. Effets publics
account 133.19 which covers debt Column 05 account 133.19 is mapped to
232 Debt securities Annex V.Part 1.31 4
securities measured at cost or amortised FINREP F 1.1, line 236
cost.
It includes only the part of Schema A T 00.10 / Line 133.2 / The remaining part of Schema A 133.2. Titres émis par des
account 133.2 which covers debt securities Column 05 account 133.2 is mapped to établissements de crédit
232 Debt securities
measured at cost or amortised cost. FINREP F 1.1, line 236

It includes only the part of Schema A T 00.10 / Line 133.3 / The remaining part of Schema A 133.3. Autres titres négociables à
account 133.3 which covers debt securities Column 05 account 133.3 is mapped to court terme
232 Debt securities
measured at cost or amortised cost. FINREP F 1.1, line 236

It includes only the part of Schema A T 00.10 / Line 135.1 / The remaining part of Schema A 135.1. Emprunts des
account 135.1 which covers debt securities Column 05 account 135.1 is mapped to administrations publiques > 1 an
232 Debt securities
measured at cost or amortised cost. FINREP F 1.1, line 236

It includes only the part of Schema A T 00.10 / Line 135.2 / The remaining part of Schema A 135.2. Emprunts des
account 135.2 which covers debt securities Column 05 account 135.2 is mapped to établissements de crédit > 1 an
232 Debt securities
measured at cost or amortised cost. FINREP F 1.1, line 236

It includes only the part of Schema A T 00.10 / Line 135.3 / The remaining part of Schema A 135.3. Autres emprunts > 1 an
account 135.3 which covers debt securities Column 05 account 135.3 is mapped to
232 Debt securities
measured at cost or amortised cost. FINREP F 1.1, line 236

It includes only the part of Schema A T 00.10 / Line 135.59 / The remaining part of Schema A 135.5. Autres valeurs mobilières
account 135.59 which covers debt Column 05 account 135.59 is mapped to
232 Debt securities
securities measured at cost or amortised FINREP F 1.1, line 236
cost.
It includes only the part of Schema A T 00.10 / Line 150 / The remaining part of Schema A 150. CREANCES NON
account 150 which covers doubtful or Column 05 account 150 is mapped to FINREP RECOUVRABLES OU DOUTEUSES
232 Debt securities unrecoverable receivables registered in F 1.1, line 040, 233, 236 and 360
Schema A account 133 and 135

11
EN
ANNEX IV
It includes only the part of Schema A T 00.10 / Line 171.42 / The remaining part of Schema A 171.42. Créances subordonnées
account 171.42 which covers subordinated Column 05 account 171.42 is mapped to sur des entreprises liées
232 Debt securities
debt securities on affiliated companies FINREP F 1.1, line 233

It includes only the part of Schema A T 00.10 / Line 171.43 / The remaining part of Schema A 171.43. Créances subordonnées
account 171.43 which covers subordinated Column 05 account 171.43 is mapped to sur d'autres entreprises avec
232 Debt securities debt securities on companies linked by FINREP F 1.1, line 233 lesquelles il existe un lien de
participating interests participation

It includes only the part of Schema A T 00.20 / Line 252.29 / The remaining part of Schema A 252. Réductions de valeur sur
account 252.29 which covers the Column 05 account 252.29 is mapped to valeurs mobilières et titres
232 Debt securities provisions for the debt securities booked FINREP F 1.1, line 236 négociables
under Schema A account 133 and 135

It includes only the part of Schema A T 00.20 / Line 253.4 / The remaining part of Schema A 253.4. - pour risques résultant de
account 253.4 which covers the provision Column 05 account 253.4 is mapped to positions en devises, en valeurs
built up for debt securities in foreign FINREP F 1.1, line 233, 235, 236 mobilières et en autres
232 Debt securities
currencies, transferable securities and and 360 instruments financiers
other financial instruments.

T 00.10 / Line 112.42 / 112.42. >= 1 mois et <= 1 an


233 Loans and advances Annex V.Part 1.32 4
Column 05
T 00.10 / Line 112.43 / 112.43. - > 1 an
233 Loans and advances
Column 05
T 00.10 / Line 112.69 / 112.6. Créances résultant de
233 Loans and advances Column 05 mobilisations et d'avances

T 00.10 / Line 121.9 / 121. Crédits accordés à l'origine


233 Loans and advances Column 05 par l'établissement

T 00.10 / Line 122.19 / 122.1. Valeurs à l'encaissement


233 Loans and advances Column 05

It includes only the part of Schema A T 00.10 / Line 150 / The remaining part of Schema A 150. CREANCES NON
account 150 which covers doubtful or Column 05 account 150 is mapped to FINREP RECOUVRABLES OU DOUTEUSES
233 Loans and advances
unrecoverable receivables registered in F 1.1, line 040, 232, 236 and 360
Schema A account 110 and 120
It includes only the part of Schema A T 00.10 / Line 171.42 / The remaining part of Schema A 171.42. Créances subordonnées
233 Loans and advances account 171.42 which covers loans on Column 05 account 171.42 is mapped to sur des entreprises liées
affiliated companies FINREP F 1.1, line 232
It includes only the part of Schema A T 00.10 / Line 171.43 / The remaining part of Schema A 171.43. Créances subordonnées
account 171.43 which covers loans on Column 05 account 171.43 is mapped to sur d'autres entreprises avec
233 Loans and advances companies linked by participating interests FINREP F 1.1, line 232 lesquelles il existe un lien de
participation

It includes only the amounts provisioned T 00.20 / Line 251.9 / The remaining part of Schema A 251. Réductions de valeur sur
in order to cover the risk of loss on Column 05 account 251.9 is mapped to risques de crédit à évolution
233 Loans and advances receivables with an uncertain future FINREP F 1.1, line 040 and 360 incertaine
registered in Schema A account 110 and
120
It includes only the part of Schema A T 00.20 / Line 253.4 / The remaining part of Schema A 253.4. - pour risques résultant de
account 253.4 which covers the provision Column 05 account 253.4 is mapped to positions en devises, en valeurs
built up for loans in foreign currencies, FINREP F 1.1, line 232, 235, 236 mobilières et en autres
233 Loans and advances
transferable securities and other financial and 360 instruments financiers
instruments.

It includes the dirty price of financial For all debt securities in Under National GAAP based on
instruments not measured at cost or this category, the BAD, ‘Other non-trading non-
amortised cost: reference to the derivative financial assets’ shall
- financial instrument measured at Locom Schema A account of include financial assets that do
(i.e. for liquidity support) , except the instrument must not qualify for inclusion in other
BAD art 37; Accounting Directive perpetuals which are assimilated to at cost systematically be accounting portfolios. This
234 Other non-trading non-derivative financial assets 4 measurement completed with a due accounting portfolio includes,
Article 12(7); Annex V.Part 1.20
- participation between 0 - 20 % in equity reference to interest among others, financial assets
instruments, debt instruments or loans accruals from T that are measured at the lower of
and advances. All instruments in this 00.10/Line their amount at initial recognition
category should be reported as defined in 162/column 5 or their fair value (so-called
the FINREP instructions (Annex V). ‘Lower Of Cost Or Market’ or
‘LOCOM’).
Table 00.10 / Line 135.49 135.4. Actions et parts de société
235 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 4 / Column 05

T 00.10 / Line 135.52 / 135.52 Autres valeurs mobilières.


235 Equity instruments Column 05 Autres

It includes only the part of Schema A T 00.10 / Line 171.29 / The remaining part of Schema A 171.2. Participations dans des
account 171.29 which covers participating Column 05 account 171.29 is mapped to entreprises liées
235 Equity instruments
interests in affiliated companies FINREP F 1.1, line 260

12
EN
ANNEX IV
It includes only the part of Schema A T 00.10 / Line 171.39 / The remaining part of Schema A 171.3. Participations dans
account 171.39 which covers Column 05 account 171.39 is mapped to d'autres entreprises avec
235 Equity instruments
participations > 20% and < 50% FINREP F 1.1, line 260 lesquelles il existe un lien de
participation
T 00.10 / Line 171.41 / 171.41. Actions et parts de
235 Equity instruments
Column 05 société
It includes only the part of Schema A T 00.20 / Line 253.4 / The remaining part of Schema A 253.4. - pour risques résultant de
account 253.4 which covers the provision Column 05 account 253.4 is mapped to positions en devises, en valeurs
235 Equity instruments built up for foreign currencies, transferable FINREP F 1.1, line 232, 233, 236 mobilières et en autres
securities and other financial instruments. and 360 instruments financiers

It includes only the part of Schema A T 00.10 / 133.19 The remaining part of Schema A 133.1. Effets publics
236 Debt securities Annex V.Part 1.31 4 account 133.19 which covers bonds held account 133.19 is mapped to
for liquidity support in LOCOM FINREP F 1.1, line 232
It includes only the part of Schema A T 00.10 / Line 133.2 / The remaining part of Schema A 133.2. Titres émis par des
236 Debt securities account 133.2 which covers bonds held for Column 05 account 133.2 is mapped to établissements de crédit
liquidity support in LOCOM FINREP F 1.1, line 232

It includes only the part of Schema A T 00.10 / Line 133.3 / The remaining part of Schema A 133.3. Autres titres négociables à
236 Debt securities account 133.3 which covers bonds held for Column 05 account 133.3 is mapped to court terme
liquidity support in LOCOM FINREP F 1.1, line 232
It includes only the part of Schema A T 00.10 / Line 135.1 / The remaining part of Schema A 135.1. Emprunts des
236 Debt securities account 135.1 which covers bonds held for Column 05 account 135.1 is mapped to administrations publiques > 1 an
liquidity support in LOCOM FINREP F 1.1, line 232

It includes only the part of Schema A T 00.10 / Line 135.2 / The remaining part of Schema A 135.2. Emprunts des
236 Debt securities account 135.2 which covers bonds held for Column 05 account 135.2 is mapped to établissements de crédit > 1 an
liquidity support in LOCOM FINREP F 1.1, line 232
It includes only the part of Schema A T 00.10 / Line 135.3 / The remaining part of Schema A 135.3. Autres emprunts > 1 an
236 Debt securities account 135.3 which covers bonds held for Column 05 account 135.3 is mapped to
liquidity support in LOCOM FINREP F 1.1, line 232

T 00.10 / Line 135.51 / 135.51. Autres valeurs mobilières


236 Debt securities Column 05 à revenu fixe
It includes only the part of Schema A T 00.10 / Line 150 / The remaining part of Schema A 150. CREANCES NON
account 150 which covers doubtful or Column 05 account 150 is mapped to FINREP RECOUVRABLES OU DOUTEUSES
236 Debt securities unrecoverable receivables registered in F 1.1, line 040, 232, 233 and 360
Schema A account 133 and 135

It includes only the part of Schema A T 00.20 / Line 252.29 / The remaining part of Schema A 252. Réductions de valeur sur
account 252.29 which covers amounts Column 05 account 252.29 is mapped to valeurs mobilières et titres
236 Debt securities provisioned for debt securities registered FINREP F 1.1, line 232 négociables
in Schema A account 133 and 135

It includes only the part of Schema A T 00.20 / 253.4 / Column The remaining part of Schema A 253.4. - pour risques résultant de
account 253.4 which covers the provision 05 account 253.4 is mapped to positions en devises, en valeurs
built up for debt securities in foreign FINREP F 1.1, line 232, 233, 235 mobilières et en autres
236 Debt securities
currencies, transferable securities and and 360 instruments financiers
other financial instruments

It includes only the part of Schema A T 00.10 / Line 122.2 / The remaining part of Schema A 122.2. Autres créances
account 122.2 which covers the part Column 05 account 122. is mapped to
237 Loans and advances Annex V.Part 1.32 4
different from derivatives FINREP F 1.1, line 092 and 240

It includes only the part of Schema A T 00.10 / Line 122.2 / The remaining part of Schema A 122.2. Autres créances
Accounting Directive art 8(1)(a), (6), account 122.2 which covers hedging Column 05 account 122.2 is mapped to
240 Derivatives – Hedge accounting IFRS 9.6.2.1; Annex V.Part 1.22 11 derivatives (i.e. futures initial and FINREP F 1.1, line 092 and 360
(8); IAS 39.9; Annex V.Part 1.22
variation margin)

It includes only the part of Schema A T 00.10 / Line 143 The remaining part of Schema A 143. Actifs divers
account 143 which covers the hedging account 143 is mapped to FINREP
240 Derivatives – Hedge accounting
derivatives F 1.1, line 092, 340 and 360

It includes only the part of Schema A T 00.10 / Line 161 / Derivatives are mapped including 161. Charges à reporter
account 161 which covers the coupon for Column 05 interest (dirty price). The
hedging derivatives if paid in advance remaining part of Schema A
240 Derivatives – Hedge accounting
account 161 is mapped to FINREP
F 1.1, line 092 and 360

It includes only the part of Schema A T 00.10 / Line 162 / Derivatives are mapped including 162. Produits acquis
account 162 which covers the accrued Column 05 interest (dirty price). The
interests, premiums and fair value remaining part of Schema A
revaluation of hedging derivatives account 162 is mapped to the
240 Derivatives – Hedge accounting respective financial instrument
(dirty price approach" or to
FINREP F 1.1, line 360 for the
residual part"

13
EN
ANNEX IV
Fair value changes of the hedged items in portfolio hedge of interest rate Accounting Directive art 8(5), (6);
250 IAS 39.89A(a); IFRS 9.6.5.8
risk IAS 39.89A (a)
It includes only the part of Schema A T 00.10 / Line 171.29 / The remaining part of Schema A 171.2. Participations dans des
BAD art 4.Assets(7)-(8); Accounting
IAS 1.54(e); Annex V.Part 1.21, account 171.29 which covers participating Column 05 account 171.29 is mapped to entreprises liées
260 Investments in subsidiaries, joint ventures and associates Directive art 2(2); Annex V.Part 1.21, 40
Part 2.4 interests in affiliated companies FINREP F 1.1, line 235
Part 2.4
It includes only the part of Schema A T 00.10 / Line 171.39 / The remaining part of Schema A 171.3. Participations dans
account 171.39 which covers Column 05 account 171.39 is mapped to d'autres entreprises avec
260 Investments in subsidiaries, joint ventures and associates
participations > 20% and < 50% FINREP F 1.1, line 235 lesquelles il existe un lien de
participation
270 Tangible assets BAD art 4.Assets(10)
21, T 00.10 / Line 172.9 / 172. Immobilisations corporelles
280 Property, Plant and Equipment IAS 16.6; IAS 1.54(a) Column 05
42
21,
290 Investment property IAS 40.5; IAS 1.54(b)
42
BAD art 4.Assets(9); CRR art
300 Intangible assets IAS 1.54(c); CRR art 4(1)(115)
4(1)(115)
It includes only the part of Schema A T 00.10 / Line 174 / The remaining part of Schema A 174. Immobilisations
BAD art 4.Assets(9); CRR art IFRS 3.B67(d); CRR art
310 Goodwill account 174 which covers goodwill Column 05 account 174 is mapped to FINREP incorporelles
4(1)(113) 4(1)(113)
F 1.1, line 320
21, T 00.10 / Line 173 / 173. Frais d'établissement
320 Other intangible assets BAD art 4.Assets(9) IAS 38.8,118 Column 05
42
It includes only the part of Schema A T 00.10 / Line 174 / The remaining part of Schema A 174. Immobilisations
320 Other intangible assets account 174 which covers the part Column 05 account 174 is mapped to FINREP incorporelles
different from goodwill F 1.1, line 310

330 Tax assets IAS 1.54(n-o)


It includes only the part of Schema A T 00.10 / Line 143 / The remaining part of Schema A 143. Actifs divers
account 143 which covers tax receivables Column 05 account 143 is mapped to FINREP
340 Current tax assets IAS 1.54(n); IAS 12.5
F 1.1, line 092, 240 and 360

Accounting Directive art 17(1)(f); IAS 1.54(o); IAS 12.5; CRR art No correspondent in BGAAP
350 Deferred tax assets
CRR art 4(1)(106) 4(1)(106)
T 00.10 / Line 141 / 141. Métaux précieux
360 Other assets Annex V.Part 2.5, 6 Annex V.Part 2.5
Column 05
T 00.10 / Line 142 / 142. Biens destinés à la revente
360 Other assets
Column 05
It includes only the part of Schema A T 00.10 / Line 143 / The remaining part of Schema A 143. Actifs divers
account 143 which covers the part Column 05 account 143 is mapped to FINREP
360 Other assets
different from derivatives and tax F 1.1, line 092, 240 and 340
receivables
It includes only the part of Schema A T 00.10 / Line 150 / The remaining part of Schema A 150. CREANCES NON
account 150 which covers doubtful or Column 05 account 150 is mapped to FINREP RECOUVRABLES OU DOUTEUSES
360 Other assets unrecoverable receivables registered in F 1.1, line 040, 232, 233 and 236
Schema A account 120 and 140
It includes only the part of Schema A T 00.10 / Line 161 / The remaining part of Schema A 161. Charges à reporter
360 Other assets account 161 which covers all except Column 05 account 161 is mapped to FINREP
derivativess. F 1.1, line 092 and 240
It includes only the part of Schema A T 00.10 / Line 162 / The remaining part of Schema A 162. Produits acquis
account 162 which covers does not Column 05 account 162 is mapped to FINREP
360 Other assets concern interest accruals on all interest F 1.1, line 092 and 240
bearing financial instruments a they are to
be reported on a dirty price basis).
T 00.10 / Line 171.44 / 171.44. Autres immobilisations
360 Other assets Column 05 financières

It includes only the amounts provisioned T 00.20 / Line 251.9 / The remaining part of Schema A 251. Réductions de valeur sur
in order to cover the risk of loss on Column 05 account 251.9 is mapped to risques de crédit à évolution
360 Other assets receivables with an uncertain future FINREP F 1.1, line 040 and 233 incertaine
registered in Schema A account 120

It includes only the part of Schema A T 00.20 / Line 253.4 / The remaining part of Schema A 253.4. - pour risques résultant de
account 253.4 which covers the provision Column 05 account 253.4 is mapped to positions en devises, en valeurs
built up for other assets in foreign FINREP F 1.1, line 232, 233, 235 mobilières et en autres
360 Other assets
currencies, transferable securities and and 236 and F 1.2, lines 062, instruments financiers
other financial instruments. 063, 065, 150 and 230

It includes only the part of Schema A T 00.20 / Line 253.5 / The remaining part of Schema A 253.5. - pour autres risques et
account 253.5 which covers the provision Column 05 account 253.5 is mapped to charges
360 Other assets built up for positions in precious metals FINREP F 1.2, lines 180, 190,
others than tradable gold 200, 210 and 230.

IAS 1.54(j); IFRS 5.38, Annex


370 Non-current assets and disposal groups classified as held for sale
V.Part 2.7
375 (-) Haircuts for trading assets at fair value Annex V Part 1.29

14
EN
ANNEX IV
FINREP F 1.1 / Lines
010+091+231+240+260
380 TOTAL ASSETS BAD art 4 Assets IAS 1.9(a), IG 6
+270+300+330+360 /
Column 010

15
EN
ANNEX IV
1. Balance Sheet Statement [Statement of Financial Position]

1.2 Liabilities

Breakdown in
References National GAAP References National GAAP
Carrying amount Comments Mapping Be Rationale BGAAP denomination
based on BAD compatible IFRS

table
Annex V.Part 1.27-
28
010
IFRS 7.8 (e) (ii); IFRS
010 Financial liabilities held for trading 8
9.BA.6
IFRS 9.Appendix A; IFRS
020 Derivatives 10
9.4.2.1(a); IFRS 9.BA.7(a)

030 Short positions IFRS 9.BA7(b) 8


ECB/2013/33 Annex 2.Part
040 Deposits 8
2.9; Annex V.Part 1.36

050 Debt securities issued Annex V.Part 1.37 8


060 Other financial liabilities Annex V.Part 1.38-41 8
Accounting Directive art
061 Trading financial liabilities 8
8(1)(a),(3),(6)
It includes only the part of Schema T 00.20 / Line 242 / The remaining part of Schema Autres passifs
A account 242 which covers Column 05 A account 242 is mapped to
062 Derivatives CRR Annex II; Annex V.Part 1.25 10
(payable) interest accruals on FINREP F 01.02 line 280
trading derivatives
It includes only the part of Schema T 00.20 / Line 253.4 / The remaining part of Schema Provisions: Pour risques
A account 253.4 which covers Column 05 A account 253.4 is mapped to résultant de positions en
amounts related to derivatives the respective financial devises, en valeurs
instruments on a best effort mobilières et en autres
basis (dirty price approach). instruments financiers
The residual part that can not
062 Derivatives be allocated to individual
lines of financial instruments
is mapped to FINREP F 1.2,
line 230.

It includes only the part of schema T 00.20 / Line 261 / The remaining part of Schema Comptes de régularisation
A account 261 which covers the Column 05 A account 261 is mapped to
(payable) accrued interests, FINREP F 1.2, line 280
062 Derivatives
premiums and fair value
revaluation of derivatives in trading

It includes only the part of schema T 00.20 / Line 262 / The remaining part of Schema Comptes de régularisation
A account 262 which covers the Column 05 A account 262 is mapped to
coupon for derivatives in trading if the other respective financial
062 Derivatives received in advance instruments (dirty price
approach) and the residual
part to FINREP F 1.2, line 280

T 00.20 / Line 222.2 / Position à la baisse du


Column 05 portefeuille commercial de
063 Short positions 8
valeurs mobilières et autres
titres négociables
It includes only the part of Schema T 00.20 / Line 253.4 / The remaining part of Schema Provisions: Pour risques
A account 253.4 which covers Column 05 A account 253.4 is mapped to résultant de positions en
amounts related to short positions the respective financial devises, en valeurs
instruments on a best effort mobilières et en autres
basis (dirty price approach). instruments financiers
063 Short positions The residual part that can not
be allocated to individual
lines of financial instruments
is mapped to FINREP F 1.2,
line 230.

ECB/2013/33 Annex 2.Part 2.9;


064 Deposits 8
Annex V.Part 1.36

16
EN
ANNEX IV
It includes only the part of Schema T 00.20 / Line 253.4 / The remaining part of Schema Provisions: Pour risques
A account 253.4 which covers Column 05 A account 253.4 is mapped to résultant de positions en
amounts related to issued debt the respective financial devises, en valeurs
instruments on a best effort mobilières et en autres
basis (dirty price approach). instruments financiers
065 Debt securities issued Annex V.Part 1.37 8 The residual part that can not
be allocated to individual
lines of financial instruments
is mapped to FINREP F 1.2,
line 230.

It includes only the part of Schema T 00.20 / Line 262 / The remaining part of Schema Comptes de régularisation
A account 262 which covers the Column 05 A account 262 is mapped to
(payable) accrued interests, the other respective financial
065 Debt securities issued premiums and fair value instruments (dirty price
revaluation approach) and the residual
part to FINREP F 1.2, line 280

It includes only the part of Schema T 00.20 / Line 253.4 / The remaining part of Schema Provisions: Pour risques
A account 253.4 which covers Column 05 A account 253.4 is mapped to résultant de positions en
amounts related to financial the respective financial devises, en valeurs
liabilities instruments on a best effort mobilières et en autres
basis (dirty price approach). instruments financiers
066 Other financial liabilities Annex V.Part 1.38-41 8 The residual part that can not
be allocated to individual
lines of financial instruments
is mapped to FINREP F 1.2,
line 230.

It includes only the part of Schema T 00.20 / Line 262 / The remaining part of Schema Comptes de régularisation
A account 262 which covers the Column 05 A account 262 is mapped to
(payable) accrued interests, the other respective financial
066 Other financial liabilities premiums and fair value instruments (dirty price
revaluation approach) and the residual
part to FINREP F 1.2, line 280

Accounting Directive art 8(1)(a),


070 Financial liabilities designated at fair value through profit or loss IFRS 7.8 (e)(i); IFRS 9.4.2.2 8
(6); IAS 39.9
ECB/2013/33 Annex 2.Part 2.9; ECB/2013/33 Annex 2.Part
080 Deposits 8
Annex V.Part 1.36 2.9; Annex V.Part 1.36
090 Debt securities issued Annex V.Part 1.37 Annex V.Part 1.37 8
100 Other financial liabilities Annex V.Part 1.38-41 Annex V.Part 1.38-41 8
Accounting Directive art 8(3),
110 Financial liabilities measured at amortised cost IFRS 7.8(g); IFRS 9.4.2.1 8
(6); IAS 39.47
ECB/2013/33 Annex 2.Part 2.9; ECB/2013/33 Annex 2.Part
120 Deposits 8
Annex V.Part 1.30 2.9; Annex V.Part 1.36
130 Debt securities issued Annex V.Part 1.31 Annex V.Part 1.37 8
140 Other financial liabilities Annex V.Part 1.32-34 Annex V.Part 1.38-41 8
For all instruments in this category, T 00.20 / Line 262 / The remaining part of Schema Comptes de régularisation
the dirty price approach implies to Column 05 A account 262 is mapped to
includes the part of Schema A the other respective financial
141 Non-trading non-derivative financial liabilities measured at a cost-based method Accounting Directive art 8(3) 8 account 262 which covers the instruments (dirty price
(payable) accrued interests, approach) and the residual
premiums and fair value part to FINREP F 1.2, line 280
revaluation

ECB/2013/33 Annex 2.Part 2.9; T 00.20 / Line 212.3 / Leurs comptes à vue
142 Deposits 8
Annex V.Part 1.36 Column 05
T 00.20 / Line 211.1 / Avances en comptes courants
142 Deposits
Column 05
T 00.20 / Line 212.2 / Emprunts au jour le jour
142 Deposits
Column 05
T 00.20 / Line 212.52 Dettes résultant de mobilisations
/ Column 05 et d'avances - par cession-
retrocession de titres émis par
142 Deposits
d'autres entités que les
administrations publiques

T 00.20 / Line 212.53 Dettes résultant de mobilisations


/ Column 05 et d'avances - par cession-
142 Deposits retrocession de titres émis par
les administrations publiques

T 00.20 / Line 212.49 Comptes à terme


142 Deposits / Column 05

17
EN
ANNEX IV
T 00.20 / Line 221.1 / Dépôts à vue
142 Deposits
Column 05
T 00.20 / Line 221.2 / A terme ou avec préavis < 1
142 Deposits
Column 05 mois
T 00.20 / Line 221.3 / A terme ou avec préavis >= 1
142 Deposits
Column 05 mois et <= 1 an
T 00.20 / Line 221.4 / A terme ou avec préavis > 1 an
142 Deposits
Column 05
T 00.20 / Line 221.59 Dépôts spéciaux
142 Deposits / Column 05

T 00.20 / Line 221.6 / Dépôts d'épargne réglementés


142 Deposits
Column 05
T 00.20 / Line 221.79 Liés à des prêts hypothécaires
142 Deposits / Column 05

T 00,20 / Line 222.11 According to the definition of Dettes en raison des opérations
/ Column 05 deposits in the ECB BSI de conventions de cession-
Regulation (‘ECB/2008/32) rétrocession de titres
repurchase agreements as
142 Deposits mentioned in schema A T
00.20, 222.1 can be included
in the deposit reporting of
template F1.2, 142.

T 00.20 / Line 239 / Dettes réprésentées par un titre


143 Debt securities issued Annex V.Part 1.37 8
Column 05
T 00.20 / Line 271 / Obligations subordonnées
143 Debt securities issued
Column 05 convertibles
T 00.20 / Line 272 / Obligations subordonnées non
143 Debt securities issued
Column 05 convertibles
T 00.20 / Line 212.51 Dettes résultant de mobilisations
144 Other financial liabilities Annex V.Part 1.38-41 8 / Column 05 et d'avances (hors 212.52 &
212.53)
T 00.20 / Line 212.54 Dettes résultant de mobilisations
144 Other financial liabilities / Column 06 et d'avances (hors 212.52 &
212.53)
T 00.20 / Line 212.55 Dettes résultant de mobilisations
144 Other financial liabilities / Column 07 et d'avances (hors 212.52 &
212.53)
T 00.20 / Line 212.56 Dettes résultant de mobilisations
144 Other financial liabilities / Column 08 et d'avances (hors 212.52 &
212.53)
T 00.20 / Line 222.12 Dettes d'emprunts assortis de
/ Column 05 sûretés réelles, d’autre que par
144 Other financial liabilities
cession-rétrocession de titres

T 00.20 / Line 222.39 Autres dettes


144 Other financial liabilities / Column 05

T 00.20 / Line 273 / Autres emprunts subordonnés à


144 Other financial liabilities
Column 05 terme
T 00.20 / Line 274 / Avances subordonnées
144 Other financial liabilities
Column 05
It includes only the part of Schema T 00.20 / Line 253.4 / The remaining part of Schema Provisions: Pour risques
A account 253.4 which covers Column 05 + where A account 253.4 is mapped to résultant de positions en
Accounting Directive art 8(1)(a), IFRS 9.6.2.1; Annex V.Part accrued (payable) part of hedging relevant interest FINREP F 1.2, lines 062, 063, devises, en valeurs
150 Derivatives – Hedge accounting 11 operations accruals on hedging 065, 066, 230 and FINREP F mobilières et en autres
(6), (8)(a); Annex V.Part 1.26 1.26
derivatives (Schema 1.1, lines 232,233,235,236 instruments financiers
A - 262) and 360

Accounting Directive art 8(5),


160 Fair value changes of the hedged items in portfolio hedge of interest rate risk (6); Annex V.Part 2.8; IAS IAS 39.89A(b), IFRS 9.6.5.8
39.89A(b)
170 Provisions BAD art 4.Liabilities(6) IAS 37.10; IAS 1.54(l) 43
BAD art 38.1; CRR art 4(112); T 00.20 / Line 254.1 / Fonds pour risques bancaires
175 Funds for general banking risks [if presented within liabilities]
Annex V.Part 2.15 Column 05 généraux
It includes only the part of Schema T 00.20 / Line 253.1 / The remaining part of Schema Pour pensions et obligations
A account 253.1 which covers the Column 05 A account 253.1 is mapped to similaires
IAS 19.63; IAS 1.78(d);
180 Pensions and other post employment defined benefit obligations Annex V.Part 2.9 43 amount related to pensions and FINREP F 1.2, lines 190, 200
Annex V.Part 2.9
defined benefits plan

It includes only the part of Schema T 00.20 / Line 253.5 / The remaining part of Schema Pour autres risques et charges
A account 253.5 which covers The Column 05 A account 253.5 is mapped to
amount related to pensions and FINREP F 1.2, lines 190, 200,
180 Pensions and other post employment defined benefit obligations
defined benefits plan 210, 230 and FINREP F 1.1,
line 360

18
EN
ANNEX IV
It includes only the part of Schema T 00.20 / Line 253.1 / The remaining part of Schema Pour pensions et obligations
A account 253.1 which covers the Column 05 A account 253.1 is mapped to similaires
IAS 19.153; IAS 1.78(d);
190 Other long term employee benefits Annex V.Part 2.10 43 amount related to other long term FINREP F 1.2, lines 180, 200
Annex V.Part 2.10
employee benefits only

It includes only the part of Schema T 00.20 / Line 253.5 / The remaining part of Schema Pour autres risques et charges
A account 253.5 which covers the Column 05 A account 253.5 is mapped to
amount related to other long term FINREP F 1.2, lines 180, 200,
190 Other long term employee benefits
employee benefits only 210, 230 and FINREP F 1.1,
line 360

It includes only the part of Schema T 00.20 / Line 253.1 / The remaining part of Schema Pour pensions et obligations
A account 253.1 which covers the Column 05 A account 253.1 is mapped to similaires
200 Restructuring IAS 37.71, 84(a) 43
amount related to restructuring FINREP F 1.2, lines 180, 190
only, if any
It includes only the part of Schema T 00.20 / Line 253.5 / The remaining part of Schema Pour autres risques et charges
A account 253.5 which covers the Column 05 A account 253.5 is mapped to
amount related to restructuring FINREP F 1.2, lines 180, 190,
200 Restructuring
only, if any 210, 230 and FINREP F 1..1,
line 360

IAS 37.Appendix C. T 00.20 / Line 253.2 / Pour charges fiscales


210 Pending legal issues and tax litigation 43
Examples 6 and 10 Column 05
It includes only the part of Schema T 00.20 / Line 253.5 / The remaining part of Schema Pour autres risques et charges
A account 253.5 which covers the Column 05 A account 253.5 is mapped to
amount related to Pending Legal FINREP F 1.2, lines 180, 190,
210 Pending legal issues and tax litigation
Issues only, if any 200, 230 and FINREP F 1..1,
line 360

T 00.20 / Line 253.39 Pour crédits d'engagement


BAD Article 4 Liabilities (6)(c ), IFRS 9.4.2.1(c),(d), 9.5.5, 9
/ Column 05
220 Commitments and guarantees given Off balance sheet items, Article 9.B2.5; IAS 37, IFRS 4, 12
27(11), Article 28(8), Article 33 Annex V.Part 2.11 43
BAD Article 4 Liabilities (6)(c ), T 00.20 / Line 221.8 / Système de protection des
230 Other provisions IAS 37.14 43
Off balance sheet items Column 05 dépôts
T 00.20 / Line 254.2 / Fonds Interne de Sécurité
230 Other provisions
Column 05
It includes only the part of Schema T 00.20 / Line 253.4 / The remaining part of Schema Pour risques résultant de
A account 253.4 which covers the Column 05 A account 253.4 is mapped to positions en devises, en
amount related to any general FINREP F 1.2, lines 062, 063, valeurs mobilières et en autres
230 Other provisions provisions on debt, not separately 065, 066, 150 and FINREP F instruments financiers
identifiable, if any 1.1, lines 232,233,235,236
and 360

It includes only the remaing part of T 00.20 / Line 253.5 / The remaining part of Schema Pour autres risques et charges
Shema A account 253.5, which Column 05 A account 253.5 is mapped to
covers other risks and can not be FINREP F 1.2, lines 180, 190,
230 Other provisions
included in an other Finrep account, 200, 210 and FINREP F 1..1,
if any line 360

240 Tax liabilities IAS 1.54(n-o)


T 00.20 / Line 241.1 / Impôts
250 Current tax liabilities IAS 1.54(n); IAS 12.5
Column 05
Accounting Directive art IAS 1.54(o); IAS 12.5; CRR T 00.20 / Line 258 / Impôts différés
260 Deferred tax liabilities
17(1)(f); CRR art 4(1)(108) art 4(1)(108) Column 05
IAS 32 IE 33; IFRIC 2;
270 Share capital repayable on demand
Annex V.Part 2.12
280 Other liabilities Annex V.Part 2.13 Annex V.Part 2.13 T 00.20 / Line 241.2 / Rémunérations et charges
280 Other liabilities It includes the part of Schema A Column
T 00.20 05
/ Line 242 / The remaining part of Schema sociales
Autres passifs
280 Other liabilities account
It 242
includes except
the part
part of indicated
Schema A Column
T 00.20 05
/ Line 261 / A account
The 242 is
remaining mapped
part to
of Schema Comptes de régularisation
280 Other liabilities account
It 261
includes except
the part
part of indicated
Schema A Column
T 00.20 05
/ Line 262 / A account
The 261 is
remaining mapped
part to
of Schema Comptes de régularisation
IAS 1.54 (p); IFRS 5.38, account 262 which has not been Column 05 A account 262 is mapped to
290 Liabilities included in disposal groups classified as held for sale
Annex V.Part 2.14
295 Haircuts for trading liabilities at fair value Annex V Part 1.29
FINREP F 1.1 / Lines 221.8 (Système de protection
+061+ des dépôts) has not been
141+150+170+240+ included in the table because
280/ Column 010 should be NIL for all
300 TOTAL LIABILITIES IAS 1.9(b);IG 6 institutions.

251 "reductions de valeur sur


EVI" and 252 "Réductions de
valeur sur titres" have not

19
EN
ANNEX IV
1. Balance Sheet Statement [Statement of Financial Position]

1.3 Equity

Breakdown
References National GAAP based References National GAAP Carrying
Comments Mapping BE Rationale

in table
on BAD compatible IFRS amount

010
FINREP F 1.3 / Lines 020+030 /
010 Capital BAD art 4.Liabilities(9), BAD art 22 IAS 1.54(r), BAD art 22 46
Column 010
T 00.20 / Line 281.9 / Column 05
020 Paid up capital BAD art 4.Liabilities(9) IAS 1.78(e)
Information can be found in schema B: T 00.10 / Line 143 / Column 05
Appendix 5.18 line 51803
BAD art 4.Liabilities(9); Annex V.Part
030 Unpaid capital which has been called up Annex V.Part 2.14 Amount to mention with a minus (-)
2.17

BAD art 4.Liabilities(10); CRR art T 00.20 / Line 282 / Column 05


040 Share premium IAS 1.78(e); CRR art 4(1)(124) 46
4(1)(124)
050 Equity instruments issued other than capital Annex V.Part 2.18-19 Annex V.Part 2.18-19 46
Accounting Directive art 8(6); Annex
060 Equity component of compound financial instruments IAS 32.28-29; Annex V.Part 2.18
V.Part 2.18
It could include beneficiary shares
070 Other equity instruments issued Annex V.Part 2.19 Annex V.Part 2.19

080 Other equity Annex V.Part 2.20 IFRS 2.10; Annex V.Part 2.20
090 Accumulated other comprehensive income CRR art 4(1)(100) CRR art 4(1)(100) 46
095 Items that will not be reclassified to profit or loss IAS 1.82A(a)
100 Tangible assets IAS 16.39-41
110 Intangible assets IAS 38.85-87
120 Actuarial gains or (-) losses on defined benefit pension plans IAS 1.7, IG6; IAS 19.120(c)
122 Non-current assets and disposal groups classified as held for sale IFRS 5.38, IG Example 12
Share of other recognised income and expense of investments in subsidaries, joint
124 IAS 1. IG6; IAS 28. 10
ventures and associates
Fair value changes of equity instruments measured at fair value through other IAS 1.7(d); IFRS 9 5.7.5, B5.7.1;
320
comprehensive income Annex V.Part 2.21
Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value IAS 1.7(e);IFRS 9.5.7.5;.6.5.3;
330
through other comprehensive income IFRS 7.24C; Annex V.Part 2.22
Fair value changes of equity instruments measured at fair value through other IFRS 9.5.7.5;.6.5.8(b); Annex
340
comprehensive income [hedged item] V.Part 2.22
IAS 1.7(e);IFRS
Fair value changes of equity instruments measured at fair value through other
350 9.5.7.5;.6.5.8(a); Annex V.Part
comprehensive income [hedging instrument]
2. 57
Fair value changes of financial liabilities at fair value through profit or loss attributable to IAS 1.7(f); IFRS 9 5.7.7; Annex
360
changes in their credit risk V.Part 2.23
128 Items that may be reclassified to profit or loss IAS 1.82A (a) (ii)
IFRS9.6.5.13(a);
Accounting Directive art 8(1)(a), IFRS7.24B(b)(ii)(iii); IFRS
130 Hedge of net investments in foreign operations [effective portion]
(6)(8) 7.24C(b)(i)(iv),.24E(a); Annex
V.Part 2.24
140 Foreign currency translation BAD art 39(6) IAS 21.52(b); IAS 21.32, 38-49

IAS 1.7 (e); IFRS 7.24B(b)(ii)(iii);


Accounting Directive art 8(1)(a),
150 Hedging derivatives. Cash flow hedges reserve [effective portion] IFRS 7.24C(b)(i);.24E; IFRS
(6)(8)
9.6.5.11(b); Annex V.Part 2.25

Fair value changes of debt instruments measured at fair value through other IAS 1.7(da); IFRS 9.4.1.2A;
155
comprehensive income 5.7.10; Annex V.Part 2.26
IAS 1.7(g)(h); IFRS
165 Hedging instruments [not designated elements] 9.6.5.15,.6.5.16; IFRS 7.24 E
(b)(c); Annex V.Part 2.60
170 Non-current assets and disposal groups classified as held for sale IFRS 5.38, IG Example 12
Share of other recognised income and expense of investments in subsidaries, joint
180 IAS 1. IG6; IAS 28. 10
ventures and associates
BAD art 4.Liabilities(13); CRR art T 00.20 / Line 285 / Column 05
190 Retained earnings CRR art 4(1)(123)
4(1)(123)
IFRS 1.30, D5-D8; Annex V.Part FINREP F 1.3 / Lines 201+202 /
200 Revaluation reserves BAD art 4.Liabilities(12)
2.28 Column 010

20
EN
ANNEX IV
It includes only the part of Schema A T 00.20 / Line 283 / Column 05 The remaining part of Schema A
account 283 which covers tangible assets account 283 is mapped to
201 Tangible assets Accounting Directive art 7(1)
FINREP F 1.3, line 202

It includes only the part of Schema A T 00.20 / Line 283 / Column 05 The remaining part of Schema A
account 283 which covers equity account 283 is mapped to
202 Equity instruments Accounting Directive art 7(1)
instruments FINREP F1.3, line 201

203 Debt securities Accounting Directive art 7(1)


204 Other Accounting Directive art 7(1)
205 Fair value reserves Accounting Directive art 8(1)(a)
Accounting Directive art 8(1)(a),
206 Hedge of net investments in foreign operations
(8)(b)
Accounting Directive art 8(1)(a),
207 Hedging derivatives.Cash flow hedges
(8)(a); CRR article 30(a)
Accounting Directive art 8(1)(a),
208 Hedging derivatives. Other hedges
(8)(a)
Accounting Directive art 8(1)(a),
209 Non-trading non-derivative financial assets measured at fair value to equity
(8)(2)
T 00.20 / Line 284.9 / Column 05
210 Other reserves BAD art 4 Liabilities(11)-(13) IAS 1.54; IAS 1.78(e)
BAD art 38.1; CRR art 4(112);
215 Funds for general banking risks [if presented within equity]
Annex V.Part 2.15
Reserves or accumulated losses of investments in subsidaries, joint ventures and associates Accounting Directive art 9(7)(a); art
220 IAS 28.11; Annex V.Part 2.29
accounted for using the equity method 27; Annex V.Part 2.29

230 Other Annex V.Part 2.29 Annex V.Part 2.29

235 First consolidation differences Accounting Directive art 24(3)(c)


T 00.10 / Line 180 / Column 05
Accounting Directive Annex III Annex
IAS 1.79(a)(vi); IAS 32.33-34, AG
240 (-) Treasury shares III Assets D(III)(2); BAD art 4 Assets 46
14, AG 36; Annex V.Part 2.30
(12); Annex V.Part 2.30

T 00.50 / Line 560 / Column 05 Bénéfice (Perte) de l'exercice à


250 Profit or loss attributable to owners of the parent BAD art 4.Liabilities(14) IAS 1.81B (b)(ii) 2
affecter
Acomptes sur dividendes / T 00.60/ Line 661 / Column 05 Rémunération du capital
"Interimdividend" according to the
260 (-) Interim dividends CRR Article 26(2b) IAS 32.35 Company Law (Part of the dividends that
covers the interim dividend)

270 Minority interests [Non-controlling interests] Accounting Directive art 24(4) IAS 1.54(q)
280 Accumulated Other Comprehensive Income CRR art 4(1)(100) CRR art 4(1)(100) 46
290 Other items 46
FINREP F 1.3 /Lines
010+040+050+080+190+200+210
300 IAS 1.9(c), IG 6 46
+240+250+260 / Column 010
TOTAL EQUITY
FINREP F 1.3 / Line 300 + FINREP F
310 TOTAL EQUITY AND TOTAL LIABILITIES BAD art 4.Liabilities IAS 1.IG6 1.2 / Line 300 / Column 010

21
EN
ANNEX IV
2. Statement of profit or loss

Breakdown
in table
References National GAAP References National GAAP Current
Comments Mapping BE Rationale
based on BAD compatible IFRS period

010
In this line all the interest income
should be reported. For information
the relevant interest income of
BAD art 27.Vertical layout(1); 'Derivatives - Hedge Accounting,
010 Interest income IAS 1.97; Annex V.Part 2.31 16 interest rate risk', 'Other Assets' &
Annex V.Part 2.31
'Interest income on liabilities' should
be reported in the corresponding
cells

Table 00.40 / Line 411.1 / Column 05


010 Interest income
Table 00.40 / Line 411.29 / Column 05
010 Interest income
Table 00.40 / Line 411.39 / Column 05
010 Interest income
Table 00.40 / Line 411.49 / Column 05
010 Interest income
Table 00.40 / Line 411.511 / Column 05
010 Interest income
Table 00.40 / Line 411.512 / Column 05
010 Interest income
Table 00.40 / Line 411.529 / Column 05
010 Interest income
It includes only the part of the Table 00.40 / Line 414.12 / Column 05 The remaining part of Schema A
Schema A account 414.12 which account 414.12 is mapped to FINREP F
010 Interest income covers the interests on the trading 02.00, line 285
derivatives, the part related to
revaluation being excluded

It includes only the part of the Table 00.40 / Line 414.39 / Column 05 The remaining part of Schema A
Schema A account 414.39 which account 414.39 is mapped to FINREP F
010 Interest income covers the interests on the trading 02.00, line 285
derivatives, the part related to
revaluation being excluded

Table 00.40 / Line 415.2 / Column 05 Contrary to the Schema A, the FINREP
does not foresee a specific line for
revenue from financial fixed assets and
hence under FINREP they are reported
under interests when it concerns
010 Interest income interests

The remaining part of Schema A


account 415.3 is mapped to FINREP F
02.00, line 160

It includes only the part of Schema Table 00.40 / Line 415.3 / Column 05
010 Interest income A account 415.3 which covers the
interests, if any
IFRS 7.20(a)(i), B5(e); Annex
020 Financial assets held for trading
V.Part 2.33, 34
IFRS 7.20(a)(i), B5(e), IFRS
025 Non-trading financial assets mandatorily at fair value through profit or loss
9.5.7.1
030 Financial assets designated at fair value through profit or loss IFRS 7.20(a)(i), B5(e)
IFRS 7.20(b); IFRS 9.5.7.10-11;
041 Financial assets at fair value through other comprehensive income
IFRS 9.4.1.2A
IFRS 7.20(b);IFRS 9.4.1.2; IFRS
051 Financial assets at amortised cost
9.5.7.2
IFRS 9.Appendix A; .B6.6.16; Table 00.40 / Line 411.529 / Column 05
070 Derivatives - Hedge accounting, interest rate risk
Annex V.Part 2.35
080 Other assets Annex V.Part 2.36

085 Interest income on liabilities Annex V.Part 2.37 IFRS 9.5.7.1, Annex V.Part 2.37

22
EN
ANNEX IV
In this line all the interest expenses
should be reported. For information
the relevant interest expenses of
'Derivatives - Hedge Accounting,
BAD art 27.Vertical layout(2); interest rate risk', 'Other Liabilities'
090 (Interest expenses) IAS 1.97; Annex V.Part 2.31 16
Annex V.Part 2.31 & 'Interest expenses on asstes'
should be reported in the
corresponding cells

Table 00.50 / Line 511.1 / Column 05


090 (Interest expenses)
Table 00.50 / Line 511.29 / Column 05
090 (Interest expenses)
Table 00.50 / Line 511.39 / Column 05
090 (Interest expenses)
Table 00.50 / Line 511.4 / Column 05
090 (Interest expenses)
Table 00.40 / Line 511.511 / Column 05
090 (Interest expenses)
Table 00.40 / Line 511.512 / Column 05
090 (Interest expenses)
Table 00.50 / Line 511.529 / Column 05
090 (Interest expenses)
It includes only the part of the Table 00.50 / Line 513.12 / Column 05 The remaining part of Schema A
Schema A account 513.12 which account 513.12 is mapped to FINREP F
090 (Interest expenses) covers the interests on the trading 02.00, line 285
derivatives, the part related to
revaluation is excluded

It includes only the part of the Table 00.50 / Line 513.39 / Column 05 The remaining part of Schema A
Schema A account 513.39 which account 513.39 is mapped to FINREP F
090 (Interest expenses) covers the interests on the trading 02.00, line 285
derivatives, the part related to
revaluation is excluded

IFRS 7.20(a)(i), B5(e); Annex


100 (Financial liabilities held for trading)
V.Part 2.33, 34
110 (Financial liabilities designated at fair value through profit or loss) IFRS 7.20(a)(i), B5(e)
120 (Financial liabilities measured at amortised cost) IFRS 7.20(b); IFRS 9.5.7.2
Table 00.50 / Line 511.529 / Column 05
130 (Derivatives - Hedge accounting, interest rate risk) IAS 39.9; Annex V.Part 2.35

140 (Other liabilities) Annex V.Part 2.38

145 (Interest expense on assets) Annex V.Part 2.39 IFRS 9.5.7.1, Annex V.Part 2.39

150 (Expenses on share capital repayable on demand) IFRIC 2.11


BAD art 27.Vertical layout(3); Table 00.40 / Line 412.9 / Column 05
160 Dividend income Annex V.Part 2.40 31
Annex V.Part 2.40
Table 00.40 / Line 415.19 / Column 05 Contrary to the Schema A, the FINREP
does not foresee a specific line for
revenue from financial fixed assets and
160 Dividend income hence under FINREP they are reported
under interests when it concerns
dividend income

It includes only the part of Schema Table 00.40 / Line 415.3 / Column 05 The remaining part of Schema A
160 Dividend income A account 415.3 which covers the account 415.3 is mapped to FINREP F
dividend income 02.00, line 010
IFRS 7.20(a)(i), B5(e); Annex
170 Financial assets held for trading
V.Part 2.40
IFRS 7.20(a)(i), B5(e),IFRS
175 Non-trading financial assets mandatorily at fair value through profit or loss
9.5.7.1A; Annex V.Part 2.40
IFRS 7.20(a)(ii); IFRS 9.4.1.2A;
191 Financial assets at fair value through other comprehensive income
IFRS 9.5.7.1A; Annex V.Part 2.41
Investments in subsidiaries, joint ventures and associates accounted for using other than equity
192 Annex V Part 2 .42 Annex V Part 2 .42
method
Table 00.40 / Line 413.9 / Column 05
200 Fee and commission income BAD art 27.Vertical layout(4) IFRS 7.20(c) 22
Table 00.50 / Line 512.9 / Column 05
210 (Fee and commission expenses) BAD art 27.Vertical layout(5) IFRS 7.20(c) 22
Gains or (-) losses on derecognition of financial assets and liabilities not measured at Table 00.40 / Line 414.81 / Column 05
220 BAD art 27.Vertical layout(6) Annex V.Part 2.45 16
fair value through profit or loss, net

23
EN
ANNEX IV
It excludes the part of Schema A Table 00.40 / Line 414.82 / Column 05 The remaining part of Schema A
Gains or (-) losses on derecognition of financial assets and liabilities not measured at account 414.82 which covers the account 414.82 is mapped to FINREP F
220
fair value through profit or loss, net gains resultings from hedging 02.00, line 300
options
Gains or (-) losses on derecognition of financial assets and liabilities not measured at Table 00.40 / Line 414.83 / Column 05
220
fair value through profit or loss, net
It excludes the part of Schema A Table 00.40 / Line 424.1 / Column 05 The remaining part of Schema A
account 424.1 which covers gains on account 424.1 is mapped to FINREP F
Gains or (-) losses on derecognition of financial assets and liabilities not measured at
220 derecognition of investments in 02.00, line 320
fair value through profit or loss, net
subsidiaries, joint ventures and
associates
Gains or (-) losses on derecognition of financial assets and liabilities not measured at Table 00.50 / Line 513.81 / Column 05
220
fair value through profit or loss, net
It excludes the part of Schema A Table 00.50 / Line513.82 / Column 05 The remaining part of Schema A
Gains or (-) losses on derecognition of financial assets and liabilities not measured at account 513.82 which covers the account 413.82 is mapped to FINREP F
220
fair value through profit or loss, net losses resultings from hedging 02.00, line 300
options
Gains or (-) losses on derecognition of financial assets and liabilities not measured at Table 00.50 / Line 513.83 / Column 05
220
fair value through profit or loss, net
It includes only the part of Schema Table 00.50 / Line 517.19 / Column 05 The remaining part of Schema A
A account 517.19 which covers the account 517.19 is mapped to FINREP F
Gains or (-) losses on derecognition of financial assets and liabilities not measured at
220 gains or losses on derecognition of 02.00, line 460
fair value through profit or loss, net
loans and receivables

It excludes the part of Schema A Table 00.50 / Line 524.1 / Column 05 The remaining part of Schema A
account 524.1 which covers losses account 524.1 is mapped to FINREP F
Gains or (-) losses on derecognition of financial assets and liabilities not measured at
220 on derecognition of investments in 02.00, line 320
fair value through profit or loss, net
subsidiaries, joint ventures and
associates
It includes any other gains or losses XXX Schema A does not in all cases provide
on derecognition of financial assets clear guidance on where gains or losses
Gains or (-) losses on derecognition of financial assets and liabilities not measured at or liabilities not measured at fair on derecognition of financial assets or
220
fair value through profit or loss, net value through profit or loss liabilities not measured at fair value
through profit or loss should be
reported
231 Financial assets at fair value through other comprehensive income IFRS 9.4.12A; IFRS 9.5.7.10-11
IFRS 7.20(a)(v); IFRS 9.4.1.2;
241 Financial assets at amortised cost
IFRS 9.5.7.2
260 Financial liabilities measured at amortised cost IFRS 7.20(a)(v); IFRS 9.5.7.2
270 Other
IFRS 7.20(a)(i); IFRS 9.5.7.1;
280 Gains or (-) losses on financial assets and liabilities held for trading, net BAD art 27.Vertical layout(6) 16
Annex V.Part 2.43, 46
It excludes the part of Schema A Table 00.40 / Line 414.12 / Column 05 The remaining part of Schema A
285 Gains or (-) losses on trading financial assets and liabilities, net BAD art 27.Vertical layout(6) 16 account 414.12 which covers account 414.12 is mapped to FINREP F
interests on trading derivatives 02.00, line 010
Table 00.40 / Line 414.13 / Column 05
285 Gains or (-) losses on trading financial assets and liabilities, net
Table 00.40 / Line 414.14 / Column 05
285 Gains or (-) losses on trading financial assets and liabilities, net
Table 00.40 / Line 414.15 / Column 05
285 Gains or (-) losses on trading financial assets and liabilities, net
It includes only the part of Schema Table 00.40 / Line 414.5 / Column 05 The remaining part of Schema A
A account 414.5 which covers gains account 414.5 is mapped to FINREP F
285 Gains or (-) losses on trading financial assets and liabilities, net
and losses on trading operations 02.00, line 340

Table 00.40 / Line 414.21 / Column 05


285 Gains or (-) losses on trading financial assets and liabilities, net
It excludes the part of Schema A Table 00.40 / Line 414.39 / Column 05 The remaining part of Schema A
285 Gains or (-) losses on trading financial assets and liabilities, net account 416.39 which covers account 414.39 is mapped to FINREP F
interests on trading derivatives 02.00, line 010
Table 00.40 / Line 414.49 / Column 05
285 Gains or (-) losses on trading financial assets and liabilities, net
It includes only the part of Schema Table 00.40 / Line 414.5 / Column 05 The remaining part of Schema A
A account 414.5 which covers losses account 414.5 is mapped to FINREP F
285 Gains or (-) losses on trading financial assets and liabilities, net from trading on related and 02.00, line 340
negociatble instruments

It excludes the part of Schema A Table 00.50 / Line 513.12 / Column 05 The remaining part of Schema A
account 513.12 which covers the account 513.12 is mapped to FINREP F
285 Gains or (-) losses on trading financial assets and liabilities, net
interest on trading derivatives 02.00, line 090

Table 00.50 / Line 513.13 / Column 05


285 Gains or (-) losses on trading financial assets and liabilities, net
Table 00.50 / Line 513.14 / Column 05
285 Gains or (-) losses on trading financial assets and liabilities, net

24
EN
ANNEX IV
Table 00.50 / Line 513.15 / Column 05
285 Gains or (-) losses on trading financial assets and liabilities, net
Table 00.50 / Line 513.21 / Column 05
285 Gains or (-) losses on trading financial assets and liabilities, net
It excludes the part of Schema A Table 00.50 / Line 513.39 / Column 05 The remaining part of Schema A
account 513.39 which covers the account 513.39 is mapped to FINREP F
285 Gains or (-) losses on trading financial assets and liabilities, net
interest on trading derivatives 02.00, line 090

Table 00.50 / Line 513.49 / Column 05


285 Gains or (-) losses on trading financial assets and liabilities, net
It includes only the part of Schema Table 00.50 / Line 513.5 / Column 05 The remaining part of Schema A
A account 513.5 which covers the account 513.5 is mapped to FINREP F
285 Gains or (-) losses on trading financial assets and liabilities, net losses from trading on related and 02.00, line 350
negociatble instruments

Gains or (-) losses on non-trading financial assets mandatorily at fair value through IFRS 7.20(a)(i); IFRS 9.5.7.1;
287
profit or loss, net Annex V.Part 2.46
Gains or (-) losses on financial assets and liabilities designated at fair value through IFRS 7.20(a)(i); IFRS 9.5.7.1;
290 16, 45
profit or loss, net Annex V.Part 2.44
It includes only the part of Schema Table 00.40 / Line 416.29 / Column 05 The remaining part of Schema A
A account 416.29 which covers the account 416.29 is mapped to FINREP F
295 Gains or (-) losses on non-trading financial assets and liabilities, net BAD art 27.Vertical layout(6) 16 gains not related to impairment of 02.00, line 460
non-trading financial assets

It includes only the part of Schema Table 00.50 / 517.29 / Column 05 The remaining part of Schema A
A account 517.29 which covers the account 517.29 is mapped to FINREP F
295 Gains or (-) losses on non-trading financial assets and liabilities, net losses not related to impairment of 02.00, line 460
non-trading financial assets

Accounting Directive art 8(1)(a), Table 00.40 / Line 411.513 / Column 05


300 Gains or (-) losses from hedge accounting, net Annex V.Part 2.47 16
(6), (8)
Table 00.40 / Line 411.514 / Column 05
300 Gains or (-) losses from hedge accounting, net
Table 00.40 / Line 411.515 / Column 05
300 Gains or (-) losses from hedge accounting, net
It includes only the part of Schema Table 00.40 / Line 414.82 / Column 05 The remaining part of Schema A
A account 414.82 which covers the account 414.82 is mapped to FINREP F
300 Gains or (-) losses from hedge accounting, net
result from hedging options 02.00, line 220

Table 00.50 / Line 511.513 / Column 05


300 Gains or (-) losses from hedge accounting, net
Table 00.50 / Line 511.514 / Column 05
300 Gains or (-) losses from hedge accounting, net
Table 00.50 / Line 511.515 / Column 05
300 Gains or (-) losses from hedge accounting, net
It includes only the part of Schema Table 00.50 / Line 513.82 / Column 05 The remaining part of Schema A
A account 513.82 which covers the account 513.82 is mapped to FINREP F
300 Gains or (-) losses from hedge accounting, net
result from hedging options 02.00, line 220

It includes any other gains or losses XXX Schema A does not in all cases provide
from hedge accounting not reported clear guidance on where gains or losses
300 Gains or (-) losses from hedge accounting, net
in the interest income or expenses on hedge accounting should be
reported
Table 00.40 / Line 414.11 / Column 05
310 Exchange differences [gain or (-) loss], net BAD art 39 IAS 21.28, 52 (a)
Table 00.50 / Line 513.11 / Column 05
310 Exchange differences [gain or (-) loss], net
It includes only the part of Schema Table 00.40 / Line 424.1 / Column 05 The remaining part of Schema A
A account 424.1 which covers gains account 424.1 is mapped to FINREP F
Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and BAD art 27.Vertical layout(13)-
320 on derecognition of investments in 02.00, line 220
associates, net (14); Annex V Part 2.56
subsidiaries, joint ventures and
associates
It includes only the part of Schema Table 00.50 / Line 524.1 / Column 05 The remaining part of Schema A
A account 524.1 which covers losses account 524.1 is mapped to FINREP F
Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and
320 on derecognition of investments in 02.00, line 220
associates, net
subsidiaries, joint ventures and
associates
Table 00.40 / Line 424.2 / Column 05 Schema A does not provide clear
330 Gains or (-) losses on derecognition of non-financial assets, net Annex V. Part 2.48 IAS 1.34; Annex V. Part 2.48 45
guidance on where gains and losses on
Table 00.50 / Line 524.2 / Column 05 immaterial fixed assets should be
reported. Therefore, it is not clear
330 Gains or (-) losses on derecognition of non-financial assets, net whether part of Schema A accounts 425
and 525 should be mapped to FINREP F
02.00, line 330 or not.

25
EN
ANNEX IV
It includes only the part of Schema Table 00.40 / Line 414.5 / Column 05 The remaining part of Schema A
A account 414.5 which covers losses account 414.5 is mapped to FINREP F
BAD art 27.Vertical layout(7); on physical gold and precious 02.00, line 285
340 Other operating income Annex V.Part 2.314-316 45 metals transactions or from
Annex V.Part 2.314-316
revaluatution of physical gold and
precious metals

Table 00.40 / Line 417.2 / Column 05


340 Other operating income
It includes only the part of Schema Table 00.50 / Line 513.5 / Column 05 The remaining part of Schema A
A account 513.5 which covers losses account 513.5 is mapped to FINREP F
BAD art 27.Vertical layout(10); on physical gold and precious 02.00, line 285
350 (Other operating expenses) Annex V.Part 2.314-316 45 metals transactions or from
Annex V.Part 2.314-316
revaluatution of physical gold and
precious metals

It includes only the part of Schema Table 00.50 / Line 516.29 / Column 05 The remaining part of Schema A
A account 516 which covers account 516 is mapped to FINREP F
expenses directly related to costs 02.00, line 380
350 (Other operating expenses) incurred in the context of lease or
rental revenue obtained by the
institution

FINREP F 2 / Lines
010+090+160+200+210+220+285+29
355 TOTAL OPERATING INCOME, NET
5+300+310+320+330+340+350 /
Column 010

26
EN
ANNEX IV
360 (Administrative expenses) BAD art 27.Vertical layout(8)
Table 00.50 / Line 514.9 / Column 05
370 (Staff expenses) BAD art 27.Vertical layout(8)(a) IAS 19.7; IAS 1.102, IG 6 44
It excludes the part of Schema A Table 00.50 / Line 516 / Column 05 The remaining part of Schema A
account 516 which covers expenses account 516 is mapped to FINREP F
380 (Other administrative expenses) BAD art 27.Vertical layout(8)(b); related to the operational leases and 02.00, line 350
rental of buildings

Table 00.50 / Line 515.9 / Column 05


390 (Depreciation) IAS 1.102, 104
Table 00.50 / Line 515.29 / Column 05
400 (Property, Plant and Equipment) BAD art 27.Vertical layout(9) IAS 1.104; IAS 16.73(e)(vii)

410 (Investment Properties) BAD art 27.Vertical layout(9) IAS 1.104; IAS 40.79(d)(iv)
It includes only the part of Schema Table 00.50 / Line 515.19 / Column 05 The remaining part of Schema A
415 (Goodwill) BAD art 27.Vertical layout(9) A account 515.19 which covers the account 515.19 is mapped to FINREP F
goodwill 02.00, line 420
It excludes the part of Schema A Table 00.50 / Line 515.19 / Column 05 The remaining part of Schema A
420 (Other intangible assets) BAD art 27.Vertical layout(9) IAS 1.104; IAS 38.118(e)(vi) account 515.19 which covers the account 515.19 is mapped to FINREP F
goodwill 02.00, line 415
IFRS 9.5.4.3, IFRS 9 Appendix A;
425 Modification gains or (-) losses, net
Annex V Part 2.49

426 Financial assets at fair value through other comprehensive income IFRS 7.35J
427 Financial assets at amortised cost IFRS 7.35J
9 FINREP F 2 / Lines 440+450 / Column
430 (Provisions or (-) reversal of provisions) IAS 37.59, 84; IAS 1.98(b)(f)(g) 12 010
43
Table 00.40 / Line 416.3 / Column 05
BAD art 27.Vertical layout(11)- IFRS 9.4.2.1(c),(d),9.B2.5; IAS
440 (Commitments and guarantees given)
(12) 37, IFRS 4, Annex V.Part 2.50
Table 00.50 / Line 517.3 / Column 05
440 (Commitments and guarantees given)
Table 00.40 / Line 416.49 / Column 05
450 (Other provisions)
Table 00.50 / Line 517.49 / Column 05
450 (Other provisions)
Table 00.40 / Line 418.1 / Column 05
455 (Increases or (-) decreases of the fund for general banking risks, net) BAD art 38.2
Table 00.50 / Line 518.1 / Column 05
455 (Increases or (-) decreases of the fund for general banking risks, net)
Table 00.40 / Line 416.19 / Column 05
(Impairment or (-) reversal of impairment on financial assets not measured at fair BAD art 35-37, Annex V.Part 2.52, IFRS 7.20(a)(viii); IFRS 9.5.4.4;
460 12
value through profit or loss) 53 Annex V Part 2.51, 53
It includes only the part of Schema Table 00.40 / Line 416.29 / Column 05 The remaining part of Schema A
(Impairment or (-) reversal of impairment on financial assets not measured at fair A account 416.29 which covers the account 416.29 is mapped to FINREP F
460
value through profit or loss) reversal of impairment 02.00, line 295

(Impairment or (-) reversal of impairment on financial assets not measured at fair Table 00.40 / Line 418.2 / Column 05
460
value through profit or loss)
It excludes the part of Schema A Table 00.40 / Line 422 / Column 05 The remaining part of Schema A
(Impairment or (-) reversal of impairment on financial assets not measured at fair account 422 which covers the account 422 is mapped to FINREP F
460
value through profit or loss) subsidaries, joint ventures and 02.00, line 510
associates
It includes only the part of Schema Table 00.50 / Line 517.19 / Column 05 The remaining part of Schema A
(Impairment or (-) reversal of impairment on financial assets not measured at fair A account 517.19 which covers the account 517.19 is mapped to FINREP F
460
value through profit or loss) impairement of loans and 02.00, line 220
receivables
It includes only the part of Schema Table 00.50 / Line 517.29 / Column 05 The remaining part of Schema A
(Impairment or (-) reversal of impairment on financial assets not measured at fair
460 A account 517.29 which covers the account 517.29 is mapped to FINREP F
value through profit or loss)
impairment 02.00, line 295
(Impairment or (-) reversal of impairment on financial assets not measured at fair Table 00.50 / Line 518.2 / Column 05
460
value through profit or loss)
It excludes the part of Schema A Table 00.50 / Line 522 / Column 05 The remaining part of Schema A
(Impairment or (-) reversal of impairment on financial assets not measured at fair account 522 which covers the account 522 is mapped to FINREP F
460
value through profit or loss) subsidaries, joint ventures and 02.00, line 510
associates
IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2,
481 (Financial assets at fair value through other comprehensive income) 12
9.5.5.8
491 (Financial assets at amortised cost) IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8 12
It includes only the part of Schema Table 00.40 / Line 422 / Column 05 The remaining part of Schema A
(Impairment or (-) reversal of impairment of investments in subsidiaries, joint BAD art 27.Vertical layout(13)- A account 422 which covers the account 422 is mapped to FINREP F
510 IAS 28.40-43 16
ventures and associates) (14) subsidaries, joint ventures and 02.00, line 460
associates

27
EN
ANNEX IV
It includes only the part of Schema Table 00.50 / Line 522 / Column 05 The remaining part of Schema A
(Impairment or (-) reversal of impairment of investments in subsidiaries, joint A account 522 which covers the account 522 is mapped to FINREP F
510
ventures and associates) subsidaries, joint ventures and 02.00, line 460
associates
FINREP F 2 / Lines 530+550+560+570 /
520 (Impairment or (-) reversal of impairment on non-financial assets) IAS 36.126(a)(b) 16
Column 010
It includes only the part of Schema Table 00.40 / Line 421 / Column 05 The remaining part of Schema A
A account 421 which covers the account 421 is mapped to FINREP F
530 (Property, plant and equipment) BAD art 27.Vertical layout(9) IAS 16.73(e)(v-vi)
property, plant and equipment 02.00, lines 550 and 560

It includes only the part of Schema Table 00.50 / Line 521 / Column 05 The remaining part of Schema A
A account 521 which covers the account 521 is mapped to FINREP F
530 (Property, plant and equipment)
property, plant and equipment 02.00, lines 550 and 560

540 (Investment properties) BAD art 27.Vertical layout(9) IAS 40.79(d)(v)


It includes only the part of Schema Table 00.40 / Line 421 / Column 05 The remaining part of Schema A
IFRS 3.Appendix B67(d)(v); IAS
550 (Goodwill) BAD art 27.Vertical layout(9) A account 421 which covers the account 221 is mapped to FINREP F
36.124
goodwill 02.00, lines 530 and 560
It includes only the part of Schema Table 00.50 / Line 521 / Column 05 The remaining part of Schema A
550 (Goodwill) A account 521 which covers the account 521 is mapped to FINREP F
goodwill 02.00, lines 530 and 560
It excludes the part of Schema A Table 00.40 / Line 421 / Column 05 The remaining part of Schema A
account 421 which covers the account 421 is mapped to FINREP F
560 (Other intangible assets) BAD art 27.Vertical layout(9) IAS 38.118 (e)(iv)(v)
property, plant and equipment and 02.00, lines 530 and 550
the goodwill
It excludes the part of Schema A Table 00.50 / Line 521 / Column 05 The remaining part of Schema A
account 521 which covers the account 521 is mapped to FINREP F
560 (Other intangible assets)
property, plant and equipment and 02.00, lines 530 and 550
the goodwill
570 (Other) IAS 36.126 (a)(b)
It includes only the part of Schema Table 00.40 / Line 425 / Column 05 The remaining part of Schema A
580 Negative goodwill recognised in profit or loss Accounting Directive art 24(3)(f) IFRS 3.Appendix B64(n)(i) A account 425 which covers the account 425 is mapped to FINREP F
negative goodwill 02.00, line 633
Share of the profit or (-) loss of investments in subsidaries, joint ventures and BAD art 27.Vertical layout(13)-
590 Annex V.Part 2.54
associates accounted for using the equity method (14)
Profit or (-) loss from non-current assets and disposal groups classified as held for sale
600 IFRS 5.37; Annex V.Part 2.55
not qualifying as discontinued operations
FINREP F 2 / Lines
355+360+390+430+460+510+520+58
610 PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS IAS 1.102, IG 6; IFRS 5.33 A
0+590+600+610+620 / Column 010

It includes only the part of Schema Table 00.40 / Line 430 / Column 05 The remaining part of Schema A
A account 430 which covers tax account 430 is mapped to FINREP F
620 (Tax expense or (-) income related to profit or loss from continuing operations) BAD art 27.Vertical layout(15) IAS 1.82(d); IAS 12.77 income related to profit or loss from 02.00, line 634
continuing operations

It includes only the part of Schema Table 00.50 / Line 539 / Column 05 The remaining part of Schema A
A account 530 which covers tax account 539 is mapped to FINREP F
620 (Tax expense or (-) income related to profit or loss from continuing operations) expense related to profit or loss 02.00, line 634
from continuing operations

FINREP F 2 / Lines 610+620 / Column


630 PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS BAD art 27.Vertical layout(16) IAS 1, IG 6
010
FINREP F 2 / Lines 633+634 / Column
632 Extraordinary profit or (-) loss after tax BAD art 27.Vertical layout(21)
010
Table 00.40 / Line 423 / Column 05
633 Extraordinary profit or loss before tax BAD art 27.Vertical layout(19)
It excludes only the part of Schema Table 00.40 / Line 425 / Column 05 The remaining part of Schema A
633 Extraordinary profit or loss before tax A account 425 which covers the account 425 is mapped to FINREP F
negative goodwill 02.00, line 580
Table 00.50 / Line 523 / Column 05
633 Extraordinary profit or loss before tax
Table 00.50 / Line 525 / Column 05
633 Extraordinary profit or loss before tax
It includes only the part of Schema Table 00.40 / Line 430 / Column 05 The remaining part of Schema A
A account 430 which covers tax account 430 is mapped to FINREP F
634 (Tax expense or (-) income related to extraordinary profit or loss) BAD art 27.Vertical layout(20)
income related to extraordinary 02.00, line 620
profit or loss
It includes only the part of Schema Table 00.50 / Line 539 / Column 05 The remaining part of Schema A
A account 530 which covers tax account 539 is mapped to FINREP F
634 (Tax expense or (-) income related to extraordinary profit or loss)
expense related to extraordinary 02.00, line 620
profit or loss
IAS 1.82(ea) ; IFRS 5.33(a), 5.33
640 Profit or (-) loss after tax from discontinued operations
A; Annex V Part 2.56
650 Profit or (-) loss before tax from discontinued operations IFRS 5.33(b)(i)
660 (Tax expense or (-) income related to discontinued operations) IFRS 5.33 (b)(ii),(iv)

28
EN
ANNEX IV
Table 00.40 / Line 440 / Column 05
670 PROFIT OR (-) LOSS FOR THE YEAR BAD art 27.Vertical layout(23) IAS 1.81A(a)
Table 00.50 / Line 540 / Column 05
670 PROFIT OR (-) LOSS FOR THE YEAR

680 Attributable to minority interest [non-controlling interests] IAS 1.81B (b)(i)


Table 00.50 / Line 560 / Colom 05 Bénéfice (Perte) de l'exercice à affecter
690 Attributable to owners of the parent IAS 1.81B (b)(ii)

29
EN
ANNEX IV
4. Breakdown of financial assets by instrument and by counterparty sector

4.1 Financial assets held for trading

Carrying amount
References National References National
GAAP based on BAD GAAP compatible IFRS Annex V.Part 1.27
010
005 Derivatives
ECB/2013/33 Annex 2.Part IAS 32.11, Annex V.Part
010 Equity instruments
2.4-5 1.44(b)
030 of which: credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
040 of which: other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
050 of which: non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
060 Debt securities Annex V.Part 1.31 Annex V.Part 1.31, 44(b)
070 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
080 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
090 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
100 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
110 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
120 Loans and advances Annex V.Part 1.32 Annex V.Part 1.32, 44(a)
130 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
140 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
150 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
160 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
170 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
180 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
190 FINANCIAL ASSETS HELD FOR TRADING Annex V.Part 1.15(a) IFRS 9.Appendix A

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

Accumulated negative
changes in fair value
Carrying amount due to credit risk on
References National References National
non-performing
GAAP based on BAD GAAP compatible IFRS
exposures
Annex V.Part 1.27 Annex V.Part 2.69
010 020
IAS 32.11, Annex V.Part
010 Equity instruments
1.44(b)
020 of which: credit institutions Annex V.Part 1.42(c)
030 of which: other financial corporations Annex V.Part 1.42(d)
040 of which: non-financial corporations Annex V.Part 1.42(e)
050 Debt securities Annex V.Part 1.31, 44(b)
060 Central banks Annex V.Part 1.42(a)
070 General governments Annex V.Part 1.42(b)
080 Credit institutions Annex V.Part 1.42(c)
090 Other financial corporations Annex V.Part 1.42(d)
100 Non-financial corporations Annex V.Part 1.42(e)
110 Loans and advances Annex V.Part 1.32, 44(a)
120 Central banks Annex V.Part 1.42(a)
130 General governments Annex V.Part 1.42(b)
140 Credit institutions Annex V.Part 1.42(c)
150 Other financial corporations Annex V.Part 1.42(d)
160 Non-financial corporations Annex V.Part 1.42(e)
170 Households Annex V.Part 1.42(f)
NON-TRADING FINANCIAL ASSETS
IFRS 7.8(a)(ii); IFRS
180 MANDATORILY AT FAIR VALUE THROUGH
9.4.1.4
PROFIT OR LOSS

4.2.2 Financial assets designated at fair value through profit or loss

Accumulated negative
changes in fair value
Carrying amount
References National References National due to credit risk on non-
GAAP based on BAD GAAP compatible IFRS performing exposures

Annex V.Part 1.27 Annex V.Part 2.69


010 020
ECB/2013/33 Annex 2.Part
010 Equity instruments IAS 32.11
2.4-5
020 of which: at cost IAS 39.46(c)
030 of which: credit institutions Annex V.Part 1.42(c) Annex V.Part 1.38(c)
040 of which: other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.38(d)
050 of which: non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.38(e)
060 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b)
070 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
080 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
090 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
100 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
110 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
120 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)
130 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
140 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
150 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
160 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
170 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
180 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
FINANCIAL ASSETS DESIGNATED AT FAIR Accounting Directive art IFRS 7.8(a)(i); IFRS
190
VALUE THROUGH PROFIT OR LOSS 8(1)(a), (6) 9.4.1.5

30
EN
ANNEX IV
4.3.1 Financial assets at fair value through other comprehensive income

Gross carrying amount Accumulated impairment


Annex V.Part 1.34(b) Annex V.Part 2.70(b), 71
Assets with significant Assets with significant Accumulated partial Accumulated total write-
Carrying amount Assets without Assets without
increase in credit risk increase in credit risk write-offs offs
significant increase in Credit-impaired assets significant increase in Credit-impaired assets
References National References National since initial recognition since initial recognition
credit risk since initial of which: instruments (Stage 3) credit risk since initial (Stage 3)
GAAP based on BAD GAAP compatible IFRS but not credit-impaired but not credit-impaired
recognition (Stage 1) recognition (Stage 1)
with low credit risk (Stage 2) (Stage 2)
IFRS 9.5.5.3; IFRS IFRS 9.5.5.1; IFRS
IFRS 9.5.5.5; IFRS IFRS 9.B5.5.22-24; Annex IFRS 9.5.5.3, IFRS IFRS 9.5.5.5; IFRS 9.5.4.4 and B5.4.9 ; IFRS 9.5.4.4 and B5.4.9;
Annex V.Part 1.27 IFRS 9.5.5.1, 7.35M(b)(ii) 9.5.5.15; IFRS 9.5.5.15; IFRS
7.35M(a) V.Part 2.75 7.35M(b)(i) IFRS7.35H(a), IFRS 7.16A Annex V.Part 2.72-74 Annex V.Part 2.72-74
7.35H(b)(i), IFRS 7.16A 7.35H(b)(ii), IFRS 7.16A
010 015 020 030 040 050 060 070 080 090
IAS 32.11; Annex V.Part
010 Equity instruments
1.44(b)
020 of which: credit institutions Annex V.Part 1.42(c)
030 of which: other financial corporations Annex V.Part 1.42(d)
040 of which: non-financial corporations Annex V.Part 1.42(e)
050 Debt securities Annex V.Part 1.31, 44(b)
060 Central banks Annex V.Part 1.42(a)
070 General governments Annex V.Part 1.42(b)
080 Credit institutions Annex V.Part 1.42(c)
090 Other financial corporations Annex V.Part 1.42(d)
100 Non-financial corporations Annex V.Part 1.42(e)
110 Loans and advances Annex V.Part 1.32, 44(a)
120 Central banks Annex V.Part 1.42(a)
130 General governments Annex V.Part 1.42(b)
140 Credit institutions Annex V.Part 1.42(c)
150 Other financial corporations Annex V.Part 1.42(d)
160 Non-financial corporations Annex V.Part 1.42(e)
170 Households Annex V.Part 1.42(f)
FINANCIAL ASSETS AT FAIR VALUE THROUGH
180 IFRS 7.8(h); IFRS 9.4.1.2A
OTHER COMPREHENSIVE INCOME
IFRS 9.5.5.13; IFRS
of which: purchased credit-impaired financial
190 7.35M(c); Annex V.Part
assets
2.77

4.4.1 Financial assets at amortised cost

Gross carrying amount Accumulated impairment


Annex V.Part 1.34(b) Annex V.Part 2.70(a), 71

Assets with significant Assets with significant Accumulated partial Accumulated total write-
Carrying amount Assets without Assets without
increase in credit risk increase in credit risk write-offs offs
significant increase in Credit-impaired assets significant increase in Credit-impaired assets
References National References National since initial recognition since initial recognition
credit risk since initial (Stage 3) credit risk since initial (Stage 3)
GAAP based on BAD GAAP compatible IFRS of which: instruments but not credit-impaired but not credit-impaired
recognition (Stage 1) with low credit risk recognition (Stage 1)
(Stage 2) (Stage 2)

IFRS 9.5.5.3; IFRS


IFRS 9.5.5.5; IFRS IFRS 9.B5.5.22-24; Annex IFRS 9.5.5.3, IFRS IFRS 9.5.5.5; IFRS 5.5.1; IFRS 9.5.5.15; IFRS 9.5.4.4 and B5.4.9 ; IFRS 9.5.4.4 and B5.4.9;
Annex V.Part 1.27 IFRS 9.5.5.1, 7.35M(b)(ii) 9.5.5.15; IFRS
7.35M(a) V.Part 2.75 7.35M(b)(i) IFRS7.35H(a) IFRS 7.35H(b)(ii) Annex V.Part 2.72-74 Annex V.Part 2.72-74
7.35H(b)(i)
010 015 020 030 040 050 060 070 080 090
010 Debt securities Annex V.Part 1.31, 44(b)
020 Central banks Annex V.Part 1.42(a)
030 General governments Annex V.Part 1.42(b)
040 Credit institutions Annex V.Part 1.42(c)
050 Other financial corporations Annex V.Part 1.42(d)
060 Non-financial corporations Annex V.Part 1.42(e)
070 Loans and advances Annex V.Part 1.32, 44(a)
080 Central banks Annex V.Part 1.42(a)
090 General governments Annex V.Part 1.42(b)
100 Credit institutions Annex V.Part 1.42(c)
110 Other financial corporations Annex V.Part 1.42(d)
120 Non-financial corporations Annex V.Part 1.42(e)
130 Households Annex V.Part 1.42(f)
140 FINANCIAL ASSETS AT AMORTISED COST IFRS 7.8(f); IFRS 9.4.1.2
IFRS 9.5.13 and IFRS
of which: purchased credit-impaired financial
150 7.35M(f); Annex V.Part
assets
2.77

4.5 Subordinated financial assets

Carrying amount
References National References National
GAAP based on BAD GAAP compatible IFRS Annex V.Part 1.27-28
010
010 Loans and advances Annex V.Part 1.32 Annex V.Part 1.32
020 Debt securities Annex V.Part 1.31 Annex V.Part 1.31
Accounting Directive art
SUBORDINATED [FOR THE ISSUER]
030 8(1)(a); Annex V.Part 2.78, Annex V.Part 2.78, 100
FINANCIAL ASSETS
100

4.6 Trading Financial assets

Carrying amount
References National
GAAP based on BAD Annex V.Part 1.27-28
010
CRR Annex II; Annex
005 Derivatives
V.Part 1.17, Part 2.68
ECB/2013/33 Annex 2.Part
010 Equity instruments 2.4-5; Annex V Part
1.44(b)
020 of which: unquoted
030 of which: credit institutions Annex V.Part 1.42(c)
040 of which: other financial corporations Annex V.Part 1.42(d)
050 of which: non-financial corporations Annex V.Part 1.42(e)
060 Debt securities Annex V.Part 1.31, 44(b)
070 Central banks Annex V.Part 1.42(a)
080 General governments Annex V.Part 1.42(b)

31
EN
ANNEX IV
090 Credit institutions Annex V.Part 1.42(c)
100 Other financial corporations Annex V.Part 1.42(d)
110 Non-financial corporations Annex V.Part 1.42(e)
120 Loans and advances Annex V.Part 1.32, 44(a)
130 Central banks Annex V.Part 1.42(a)
140 General governments Annex V.Part 1.42(b)
150 Credit institutions Annex V.Part 1.42(c)
160 Other financial corporations Annex V.Part 1.42(d)
170 Non-financial corporations Annex V.Part 1.42(e)
180 Households Annex V.Part 1.42(f)
BAD Article 32-33; Annex
190 TRADING FINANCIAL ASSETS
V.Part 1.17

32
EN
ANNEX IV
4.7 Non-trading non-derivative financial assets measured at fair value through profit or loss

Accumulated negative
changes in fair value
Carrying amount
References National due to credit risk on non-
GAAP based on BAD performing exposures

Annex V.Part 1.27-28 Annex V.Part 2.69


010 021
ECB/2013/33 Annex 2.Part
010 Equity instruments 2.4-5; Annex V Part
1.44(b)
020 of which: unquoted
030 of which: credit institutions Annex V.Part 1.42(c)
040 of which: other financial corporations Annex V.Part 1.42(d)
050 of which: non-financial corporations Annex V.Part 1.42(e)
060 Debt securities Annex V.Part 1.31, 44(b)
070 Central banks Annex V.Part 1.42(a)
080 General governments Annex V.Part 1.42(b)
090 Credit institutions Annex V.Part 1.42(c)
100 Other financial corporations Annex V.Part 1.42(d)
110 Non-financial corporations Annex V.Part 1.42(e)
120 Loans and advances Annex V.Part 1.32, 44(a)
130 Central banks Annex V.Part 1.42(a)
140 General governments Annex V.Part 1.42(b)
150 Credit institutions Annex V.Part 1.42(c)
160 Other financial corporations Annex V.Part 1.42(d)
170 Non-financial corporations Annex V.Part 1.42(e)
180 Households Annex V.Part 1.42(f)
NON-TRADING NON-DERIVATIVE FINANCIAL
190 ASSETS MEASURED AT FAIR VALUE THROUGH BAD art 36(2)
PROFIT OR LOSS

4.8 Non-trading non-derivative financial assets measured at fair value to equity

Financial assets not subject to impairment Financial assets subject to impairment


Annex V.Part 1.34(d), Part 2.79 Annex V.Part 2.79

Gross carrying amount


Accumulated negative
Annex V Part 1.34(d) General allowances for General allowances for
References National changes in fair value Specific allowances for Accumulated partial Accumulated total write-
Carrying amount Carrying amount credit risk affecting banking risk affecting
GAAP based on BAD due to credit risk on non- credit risk write-offs offs
carrying amount carrying amount
performing exposures Unimpaired assets Impaired assets

CRR art 4(95), Annex V CRR art 4(95); Annex CRR art 4(95); Annex CRR art 4(95); Annex CRR art 4(95); Annex
Annex V.Part 1.27-28 Annex V.Part 2.69 Annex V.Part 1.27-28 CRR art 4(95)
Part 2.70(c),71 V.Part 2.70(c),71 V.Part 2.70(c), 71, 82 V.Part 2.72-74 V.Part 2.72-74
010 030 035 040 050 060 070 080 090 100
ECB/2013/33 Annex 2.Part
010 Equity instruments 2.4-5; Annex V Part
1.44(b)
020 of which: unquoted
030 of which: credit institutions Annex V.Part 1.42(c)
040 of which: other financial corporations Annex V.Part 1.42(d)
050 of which: non-financial corporations Annex V.Part 1.42(e)
060 Debt securities Annex V.Part 1.31, 44(b)
070 Central banks Annex V.Part 1.42(a)
080 General governments Annex V.Part 1.42(b)
090 Credit institutions Annex V.Part 1.42(c)
100 Other financial corporations Annex V.Part 1.42(d)
110 Non-financial corporations Annex V.Part 1.42(e)
120 Loans and advances Annex V.Part 1.32, 44(a)
130 Central banks Annex V.Part 1.42(a)
140 General governments Annex V.Part 1.42(b)
150 Credit institutions Annex V.Part 1.42(c)
160 Other financial corporations Annex V.Part 1.42(d)
170 Non-financial corporations Annex V.Part 1.42(e)
180 Households Annex V.Part 1.42(f)
NON-TRADING NON-DERIVATIVE FINANCIAL Accounting Directive art
190 ASSETS MEASURED AT FAIR VALUE TO 8(1)(a), (8)(2)
EQUITY

4.9 Non-trading non-derivative financial assets measured at a cost-based method

Gross carrying amount


Annex V.Part 1.34(c),34(e) Accumulated negative Accumulated negative
General allowances for General allowances for
Specific allowances for value adjustments on value adjustments on Accumulated partial Accumulated total write-
credit risk affecting banking risk affecting Carrying amount
References National credit risk of which: assets under LOCOM assets - market LOCOM assets - credit write-offs offs
Unimpaired assets Impaired assets carrying amount carrying amount
GAAP based on BAD of which: assets under of which: assets under LOCOM risk induced risk induced
LOCOM LOCOM
CRR art 4(95), Annex CRR art 4(95); Annex CRR art 4(95); Annex CRR art 4(95); Annex CRR art 4(95); Annex CRR art 4(95); Annex
Annex V.Part 2.80 Annex V.Part 1.19 Annex V.Part 1.19 Annex V.Part 1.27-28 Annex V.Part 1.19 Annex V.Part 2.80 Annex V.Part 2.80
V.Part 2.80 V.Part 2.70(c), 71 V.Part 2.70(c),71 V.Part 2.70(c), 71, 82 V.Part 2.72-74 V.Part 2.72-74
010 015 020 025 030 041 045 050 060 070 080 090 100
ECB/2013/33 Annex 2.Part
005 Equity instruments 2.4-5; Annex V Part
1.44(b)
006 of which: unquoted
007 of which: credit institutions Annex V.Part 1.42(c)
008 of which: other financial corporations Annex V.Part 1.42(d)
009 of which: non-financial corporations Annex V.Part 1.42(e)
010 Debt securities Annex V.Part 1.31, 44(b)
020 Central banks Annex V.Part 1.42(a)
030 General governments Annex V.Part 1.42(b)
040 Credit institutions Annex V.Part 1.42(c)
050 Other financial corporations Annex V.Part 1.42(d)
060 Non-financial corporations Annex V.Part 1.42(e)
070 Loans and advances Annex V.Part 1.32, 44(a)
080 Central banks Annex V.Part 1.42(a)
090 General governments Annex V.Part 1.42(b)
100 Credit institutions Annex V.Part 1.42(c)
110 Other financial corporations Annex V.Part 1.42(d)

33
EN
ANNEX IV
120 Non-financial corporations Annex V.Part 1.42(e)
130 Households Annex V.Part 1.42(f)
BAD art 37.1; art
NON-TRADING FINANCIAL ASSETS
140 42a(4)(b); Annex V.Part
MEASURED AT A COST-BASED METHOD
1.19

34
EN
ANNEX IV
4.10 Other non-trading non-derivative financial assets

Gross carrying amount


Annex V.Part 1.34(e),34(f) Accumulated negative Accumulated negative
General allowances for General allowances for
Specific allowances for value adjustments on value adjustments on Accumulated partial Accumulated total write-
credit risk affecting banking risk affecting Carrying amount
credit risk of which: assets under LOCOM assets - market LOCOM assets - credit write-offs offs
References National Unimpaired assets Impaired assets carrying amount carrying amount
of which: assets under of which: assets under LOCOM risk induced risk induced
GAAP based on BAD
LOCOM LOCOM
CRR art 4(95); Annex CRR art 4(95); Annex CRR art 4(95); Annex CRR art 4(95); Annex CRR art 4(95); Annex CRR art 4(95); Annex
Annex V.Part 2.81 Annex V.Part 1.20 Annex V.Part 2.81 Annex V.Part 1.27-28 Annex V.Part 1.20 Annex V.Part 2.81 Annex V.Part 2.81
V.Part 1.20 V.Part 2.70(c), 71 V.Part 2.70(c),71 V.Part 2.70(c), 71, 82 V.Part 2.72-74 V.Part 2.72-74
015 016 020 025 030 040 050 010 070 080 090 100 110
ECB/2013/33 Annex 2.Part
010 Equity instruments 2.4-5; Annex V.Part
1.44(b)
020 of which: unquoted
030 of which: credit institutions Annex V.Part 1.42(c)
040 of which: other financial corporations Annex V.Part 1.42(d)
050 of which: non-financial corporations Annex V.Part 1.42(e)
060 Debt securities Annex V.Part 1.31, 44(b)
070 Central banks Annex V.Part 1.42(a)
080 General governments Annex V.Part 1.42(b)
090 Credit institutions Annex V.Part 1.42(c)
100 Other financial corporations Annex V.Part 1.42(d)
110 Non-financial corporations Annex V.Part 1.42(e)
120 Loans and advances Annex V.Part 1.32, 44(a)
130 Central banks Annex V.Part 1.42(a)
140 General governments Annex V.Part 1.42(b)
150 Credit institutions Annex V.Part 1.42(c)
160 Other financial corporations Annex V.Part 1.42(d)
170 Non-financial corporations Annex V.Part 1.42(e)
180 Households Annex V.Part 1.42(f)
Accounting Directive art
OTHER NON-TRADING NON-DERIVATIVE
190 8(1)(a), (8)(2); Annex
FINANCIAL ASSETS
V.Part 1.20

35
EN
ANNEX IV
5. Breakdown of non-trading Loans and advances by product

5.1 Loans and advances other than held for trading and trading assets by product

Carrying amount
Annex V.Part 1.27-28
Gross carrying amount
Other financial Non-financial
References Central banks General governments Credit institutions Households
corporations corporations

Annex V.Part 1.34 Annex V.Part 1.42(a) Annex V.Part 1.42(b) Annex V.Part 1.42(c) Annex V.Part 1.42(d) Annex V.Part 1.42(e) Annex V.Part 1.42(f)

005 010 020 030 040 050 060


By product 010 On demand [call] and short notice [current account] Annex V.Part 2.85(a)
020 Credit card debt Annex V.Part 2.85(b)
030 Trade receivables Annex V.Part 2.85(c)
040 Finance leases Annex V.Part 2.85(d)
050 Reverse repurchase loans Annex V.Part 2.85(e)
060 Other term loans Annex V.Part 2.85(f)
070 Advances that are not loans Annex V.Part 2.85(g)
080 LOANS AND ADVANCES Annex V.Part 1.32, 44(a)
By collateral 090 of which: Loans collateralized by immovable property Annex V.Part 2.86(a), 87
100 of which: other collateralized loans Annex V.Part 2.86(b), 87
By purpose 110 of which: credit for consumption Annex V.Part 2.88(a)
120 of which: lending for house purchase Annex V.Part 2.88(b)
By Annex V.Part 2.89; CRR Art
subordination 130 of which: project finance loans
147(8)

36
EN
ANNEX IV
6. Breakdown of non-trading loans and advances to non-financial corporations by NACE codes

6.1 Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes

Non-financial corporations
Annex V.Part 1.42(e), Part 2.91

Accumulated negative
Gross carrying amount changes in fair value due
References of which: loans and Accumulated impairment
to credit risk on non-
advances subject to Of which: non-performing
performing exposures
impairment

Annex V.Part 1.34 Annex V.Part 2.93 Annex V.Part 2. 213-232 Annex V.Part 2.70-71 Annex V.Part 2.69
010 011 012 021 022
010 A Agriculture, forestry and fishing NACE Regulation
020 B Mining and quarrying NACE Regulation
030 C Manufacturing NACE Regulation
040 D Electricity, gas, steam and air conditioning supply NACE Regulation
050 E Water supply NACE Regulation
060 F Construction NACE Regulation
070 G Wholesale and retail trade NACE Regulation
080 H Transport and storage NACE Regulation
090 I Accommodation and food service activities NACE Regulation
100 J Information and communication NACE Regulation
NACE Regulation, Annex V.Part
105 K Financial and insurance activities
2.92
110 L Real estate activities NACE Regulation
120 M Professional, scientific and technical activities NACE Regulation
130 N Administrative and support service activities NACE Regulation
140 O Public administration and defence, compulsory social security NACE Regulation
150 P Education NACE Regulation
160 Q Human health services and social work activities NACE Regulation
170 R Arts, entertainment and recreation NACE Regulation
180 S Other services NACE Regulation
190 LOANS AND ADVANCES Annex V.Part 1.32, Part 2.90

37
EN
ANNEX IV
8. Breakdown of financial liabilities

8.1 Breakdown of financial liabilities by product and by counterparty sector

Carrying amount
Annex V.Part 1.27-28
Accumulated changes in
fair value due to credit
Designated at fair value risk
Held for trading Amortised cost Trading At a cost-based method Hedge accounting
through profit or loss

IFRS 7.8(e)(ii); IFRS 9 CRR art 33(1)(b), art


References National GAAP IFRS 7.8(e)(i); IFRS
Appendix A, IFRS 9.BA.6- IFRS 7.8(g); IFRS 9.4.2.1 IFRS 7.24A(a); IFRS 9.6 33(1)(c); Annex V.Part
compatible IFRS 9.4.2.2, IFRS 9.4.3.5
BA.7, IFRS 9.6.7 2.101
Accounting Directive art CRR art 33(1)(b), art
References National GAAP based Accounting Directive art Accounting Directive art Accounting Directive art Accounting Directive art Accounting Directive art
8(1)(a), (6); IAS 39.9, AG 33(1)(c); Annex V.Part
on BAD 8(1)(a), (6); IAS 39.9 8(3), (6); IAS 39.47 8(3); Annex V.Part 1.25 8(3) 8(1)(a), (6), (8)(1)(a)
14-15 2.102
010 020 030 034 035 037 040
010 Derivatives CRR Annex II IFRS 9.BA.7(a)
020 Short positions FRS 9.BA.7(b)
030 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11
040 Debt securities Annex V.Part 1.31 Annex V.Part 1.31
ECB/2013/33 Annex 2.Part 2.9; ECB/2013/33 Annex 2.Part 2.9;
050 Deposits
Annex V.Part 1.36 Annex V.Part 1.36
060 Central banks Annex V.Part 1.42(a), 44(c) Annex V.Part 1.42(a), 44(c)
070 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1 ECB/2013/33 Annex 2.Part 2.9.1
080 Deposits with agreed maturity ECB/2013/33 Annex 2.Part 2.9.2 ECB/2013/33 Annex 2.Part 2.9.2
ECB/2013/33 Annex 2.Part 2.9.3; ECB/2013/33 Annex 2.Part 2.9.3;
090 Deposits redeemable at notice
Annex V.Part 2.97 Annex V.Part 2.97
100 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4 ECB/2013/33 Annex 2.Part 2.9.4
110 General governments Annex V.Part 1.42(b), 44(c) Annex V.Part 1.42(b), 44(c)
120 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1 ECB/2013/33 Annex 2.Part 2.9.1
130 Deposits with agreed maturity ECB/2013/33 Annex 2.Part 2.9.2 ECB/2013/33 Annex 2.Part 2.9.2
ECB/2013/33 Annex 2.Part 2.9.3; ECB/2013/33 Annex 2.Part 2.9.3;
140 Deposits redeemable at notice
Annex V.Part 2.97 Annex V.Part 2.97
150 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4 ECB/2013/33 Annex 2.Part 2.9.4
160 Credit institutions Annex V.Part 1.42(c),44(c) Annex V.Part 1.42(c),44(c)
170 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1 ECB/2013/33 Annex 2.Part 2.9.1
180 Deposits with agreed maturity ECB/2013/33 Annex 2.Part 2.9.2 ECB/2013/33 Annex 2.Part 2.9.2
ECB/2013/33 Annex 2.Part 2.9.3; ECB/2013/33 Annex 2.Part 2.9.3;
190 Deposits redeemable at notice
Annex V.Part 2.97 Annex V.Part 2.97
200 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4 ECB/2013/33 Annex 2.Part 2.9.4
210 Other financial corporations Annex V.Part 1.42(d),44(c) Annex V.Part 1.42(d),44(c)
220 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1 ECB/2013/33 Annex 2.Part 2.9.1
230 Deposits with agreed maturity ECB/2013/33 Annex 2.Part 2.9.2 ECB/2013/33 Annex 2.Part 2.9.2
ECB/2013/33 Annex 2.Part 2.9.3; ECB/2013/33 Annex 2.Part 2.9.3;
240 Deposits redeemable at notice
Annex V.Part 2.97 Annex V.Part 2.97
250 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4 ECB/2013/33 Annex 2.Part 2.9.4
260 Non-financial corporations Annex V.Part 1.42(e), 44(c) Annex V.Part 1.42(e), 44(c)
270 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1 ECB/2013/33 Annex 2.Part 2.9.1
280 Deposits with agreed maturity ECB/2013/33 Annex 2.Part 2.9.2 ECB/2013/33 Annex 2.Part 2.9.2
ECB/2013/33 Annex 2.Part 2.9.3; ECB/2013/33 Annex 2.Part 2.9.3;
290 Deposits redeemable at notice
Annex V.Part 2.97 Annex V.Part 2.97
300 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4 ECB/2013/33 Annex 2.Part 2.9.4
310 Households Annex V.Part 1.42(f), 44(c) Annex V.Part 1.42(f), 44(c)
320 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1 ECB/2013/33 Annex 2.Part 2.9.1
330 Deposits with agreed maturity ECB/2013/33 Annex 2.Part 2.9.2 ECB/2013/33 Annex 2.Part 2.9.2
ECB/2013/33 Annex 2.Part 2.9.3; ECB/2013/33 Annex 2.Part 2.9.3;
340 Deposits redeemable at notice
Annex V.Part 2.97 Annex V.Part 2.97
350 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4 ECB/2013/33 Annex 2.Part 2.9.4

360 Debt securities issued Annex V.1.37, Part 2.98 Annex V.Part 1.37, Part 2.98

370 Certificates of deposits Annex V.Part 2.98(a) Annex V.Part 2.98(a)


380 Asset-backed securities CRR art 4(61) CRR art 4(1)(61)
390 Covered bonds CRR art 129 CRR art 129

400 Hybrid contracts Annex V.Part 2.98(d) Annex V.Part 2.98(d)

410 Other debt securities issued Annex V.Part 2.98(e) Annex V.Part 2.98(e)
420 Convertible compound financial instruments IAS 32.AG 31
430 Non-convertible
440 Other financial liabilities Annex V.Part 1.38-41 Annex V.Part 1.38-41
450 FINANCIAL LIABILITIES

38
EN
ANNEX IV

8.2 Subordinated financial liabilities

Carriyng amount

Designated at fair value


At amortized cost At a cost-based method
through profit or loss

References National GAAP IFRS 7.8(e)(i); IFRS


IFRS 7.8(g); IFRS 9.4.2.1
compatible IFRS 9.4.2.2, IFRS 9.4.3.5
Accounting Directive art Accounting Directive art Accounting Directive art
References National GAAP
8(1)(a), (6); IAS 39.9 8(3), (6); IAS 39.47 8(3)
010 020 030
ECB/2013/33 Annex 2.Part 2.9; ECB/2013/33 Annex 2.Part 2.9;
010 Deposits
Annex V.Part 1.36 Annex V.Part 1.36
020 Debt securities issued Annex V.Part 1.37 Annex V.Part 1.37
030 SUBORDINATED FINANCIAL LIABILITIES Annex V.Part 2.99-100 Annex V.Part 2.99-100

39
EN
ANNEX IV
9. Loan commitments, financial guarantees and other commitments

9.1.1 Off-balance sheet exposures : Loan commitments, financial guarantees and other commitments given

Nominal amount of off-balance sheet commitments and financial guarantees Provisions on off-balance sheet commitments and financial guarantees Other commitments measured under IAS 37
Commitments and financial guarantees
under IFRS 9 impairment under IFRS 9 impairment and financial guarantees measured under IFRS
measured at fair value
Annex V.Part 2.107-108, 118 Annex V Part 2.106-109 4

Instruments with Instruments with


Accumulated negative
Instruments without significant increase in Instruments without significant increase in
Credit-impaired Credit-impaired changes in fair value
References National GAAP significant increase in credit credit risk since initial significant increase in credit risk since initial
instruments instruments Nominal amount Provision Nominal amount due to credit risk on
compatible IFRS risk since initial recognition recognition but not credit risk since initial recognition but not
(Stage 3) (Stage 3) non-performing
(Stage 1) credit-impaired recognition (Stage 1) credit-impaired
commitments
(Stage 2) (Stage 2)

IFRS 9.2.1(e),(g), IFRS IFRS 9.2.1(e),(g), IFRS IFRS 9.2.1(e),(g), IFRS


IFRS 9.2.1(e),(g), IFRS IFRS 9.2.1(e),(g), IFRS IFRS 9.2.1(e),(g), IFRS IAS 37, IFRS 9.2.1(e), IAS 37, IFRS 9.2.1(e),
9.4.2.(c), IFRS9.5.5, 9.4.2.(c),IFRS9.5.5, 9.4.2.(c),IFRS9.5.5, IFRS 9.2.3(a), 9.B2.5;
9.4.2.(c), IFRS 9.5.5, IFRS 9.4.2.(c), IFRS 9.5.5, 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 4; IFRS 9.B2.5; IFRS 4; Annex V Part 2.69
IFRS 9.B2.5; IFRS IFRS 9.B2.5; IFRS IFRS 9.B2.5; IFRS Annex V Part 2.110, 118
9.B2.5; IFRS 7.35M IFRS 9.B2.5; IFRS 7.35M IFRS9.B2.5; IFRS 7.35M Annex V.Part 2.111, 118 Annex V.Part 2.106, 111
7.35H(a) 7.35H(b)(i) 7.35H(b)(ii)

010 020 030 040 050 060 100 110 120 130
CRR Annex I; Annex V.Part
010 Loan commitments given 1.44(g), Part 2.102-105, 113,
116
021 of which: non-performing Annex V.Part 2.117
030 Central banks Annex V.Part 1.42(a)
040 General governments Annex V.Part 1.42(b)
050 Credit institutions Annex V.Part 1.42(c)
060 Other financial corporations Annex V.Part 1.42(d)
070 Non-financial corporations Annex V.Part 1.42(e)
080 Households Annex V.Part 1.42(f)
IFRS 4 Annex A; CRR Annex I;
090 Financial guarantees given Annex V.Part 1.44(f), Part 2.102-
105, 114, 116
101 of which: non-performing Annex V.Part 2.117
110 Central banks Annex V.Part 1.42(a)
120 General governments Annex V.Part 1.42(b)
130 Credit institutions Annex V.Part 1.42(c)
140 Other financial corporations Annex V.Part 1.42(d)
150 Non-financial corporations Annex V.Part 1.42(e)
160 Households Annex V.Part 1.42(f)
CRR Annex I; Annex V.Part
170 Other Commitments given 1.44(g), Part 2.102-105, 115,
116
181 of which: non-performing Annex V.Part 2.117
190 Central banks Annex V.Part 1.42(a)
200 General governments Annex V.Part 1.42(b)
210 Credit institutions Annex V.Part 1.42(c)
220 Other financial corporations Annex V.Part 1.42(d)
230 Non-financial corporations Annex V.Part 1.42(e)
240 Households Annex V.Part 1.42(f)

9.1 Off-balance sheet exposures under national GAAP: Loan commitments, financial guarantees and other commitments given

Nominal amount Provisions


Comments Mapping BE Rationale

CRR Annex I; Annex V.Part 2.118 CRR Annex I; Annex


References National GAAP
V.Part 2.11
010 020
CRR Annex I; Annex V.Part T 00.30 / Line 352.9 /
010 Loan commitments given
1.44(g), Part 2.112, 113 Column 05
T 00.30 / Line 353.9 /
010 Loan commitments given
Column 05
021 of which: non-performing Annex V. Part 2.117
030 Central banks Annex V.Part 1.42(a)
040 General governments Annex V.Part 1.42(b)
050 Credit institutions Annex V.Part 1.42(c)
060 Other financial corporations Annex V.Part 1.42(d)
070 Non-financial corporations Annex V.Part 1.42(e)
080 Households Annex V.Part 1.42(f)
CRR Annex I; Annex V.Part T 00.30 / Line 349 /
090 Financial guarantees given
1.44(f), Part 2.112, 114 Column 05
It includes only the part T 00.30 / Line 384 /
of Schema A 384 account Column 05
090 Financial guarantees given which covers the financial
guarantee given

101 of which: non-performing Annex V. Part 2.117


110 Central banks Annex V.Part 1.42(a)
120 General governments Annex V.Part 1.42(b)
130 Credit institutions Annex V.Part 1.42(c)
140 Other financial corporations Annex V.Part 1.42(d)
150 Non-financial corporations Annex V.Part 1.42(e)
160 Households Annex V.Part 1.42(f)
It includes only the part T 00.30 / Line 384 /
of Schema A 384 account Column 05
CRR Annex I; Annex V.Part
170 Other Commitments given which covers other
1.44(g), Part 2.112, 115
commitments given

181 of which: non-performing Annex V. Part 2.117


190 Central banks Annex V.Part 1.42(a)
200 General governments Annex V.Part 1.42(b)
210 Credit institutions Annex V.Part 1.42(c)
220 Other financial corporations Annex V.Part 1.42(d)
230 Non-financial corporations Annex V.Part 1.42(e)
240 Households Annex V.Part 1.42(f)

9.2 Loan commitments, financial guarantees and other commitments received

Maximum amount of
the guarantee that can Nominal amount
be considered
Comments Mapping BE Rationale
References National GAAP IFRS 7.36 (b); Annex
Annex V.Part 2.119
compatible IFRS V.Part 2.119
References National GAAP Annex V.Part 2.119 Annex V.Part 2.119
010 020
IFRS 9.2.1(g), .BCZ2.2; Annex T 00.30 / Line 351.9 /
Annex V.Part 1.44(h), Part 2.102-
010 Loan commitments received V.Part 1.44(h), Part 2.102-103, Column 05
103, 113
113
020 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
030 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
040 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
050 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
060 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
070 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
IFRS 9.2.1(e ), .B2.5, .BC2.17, T 00.30 / Line 364 /
Annex V.Part 1.44(h), Part 2.102- IFRS 8.Appendix A; IFRS 4 Column 05
080 Financial guarantees received Annex A; Annex V.Part 1.44(h),
103, 114
Part 2.102-103, 114

It includes only the part T 00.30 / Line 384 /


of Schema A 384 account Column 05
080 Financial guarantees received which covers the financial
guarantee received

090 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)


100 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
110 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
120 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
130 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
140 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
Annex V.Part 1.44(h), Part 2.102- Annex V.Part 1.44(h), Part 2.102- T 00.30 / Line 363 /
150 Other Commitments received
103, 115 103, 115 Column 05
It includes only the part T 00.30 / Line 384 /
of Schema A 384 account Column 05
160 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) which covers other
commitments received

170 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)


180 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
190 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
200 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
210 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)

40
EN
ANNEX IV
10. Derivatives - Trading and economic hedges

Carrying amount Fair value Notional amount


By type of risk / By product or by type of
market

Financial assets Held for Financial liabilities Held of which: Financial Total Trading of which: sold
of which: Financial assets Positive value Negative value
trading and trading for trading and trading liabilities measured at a Comments Mapping BE Rationale
measured at a cost-based
cost-based method /
method / LOCOM
LOCOM

References National IFRS 9.BA.7 (a); Annex


Annex V.Part 2.120, 131 Annex V.Part 2.133-135 Annex V.Part 2.133-135
GAAP compatible IFRS V.Part 2.120, 131
References National Annex V.Part 1.17, Part Annex V.Part 1.25, Part
Annex V.Part 2.124 Annex V.Part 2.124 Annex V.Part 2.132 Annex V.Part 2.132 Annex V.Part 2.133-135 Annex V.Part 2.133-135
GAAP based on BAD 2.120 2.120
010 011 020 016 022 025 030 040
010 Interest rate Annex V.Part 2.129(a) Annex V.Part 2.129(a) T 00.30 / Line 322 / Column 05
of which: economic hedges This is not something which
020 Annex V.Part 2.137-139 Annex V.Part 2.137-139 is readily available in the
current reporting
030 OTC options Annex V.Part 2.136 Annex V.Part 2.136
040 OTC other Annex V.Part 2.136 Annex V.Part 2.136
050 Organized market options Annex V.Part 2.136 Annex V.Part 2.136
060 Organized market other Annex V.Part 2.136 Annex V.Part 2.136
070 Equity Annex V.Part 2.129(b) Annex V.Part 2.129(b)
080 of which: economic hedges Annex V.Part 2.137-139 Annex V.Part 2.137-139
090 OTC options Annex V.Part 2.136 Annex V.Part 2.136
100 OTC other Annex V.Part 2.136 Annex V.Part 2.136
110 Organized market options Annex V.Part 2.136 Annex V.Part 2.136
120 Organized market other Annex V.Part 2.136 Annex V.Part 2.136
130 Foreign exchange and gold Annex V.Part 2.129(c) Annex V.Part 2.129(c) T 00.30/ Line 321 / Column 05
140 of which: economic hedges Annex V.Part 2.137-139 Annex V.Part 2.137-139
150 OTC options Annex V.Part 2.136 Annex V.Part 2.136
160 OTC other Annex V.Part 2.136 Annex V.Part 2.136
170 Organized market options Annex V.Part 2.136 Annex V.Part 2.136
180 Organized market other Annex V.Part 2.136 Annex V.Part 2.136
190 Credit Annex V.Part 2.129(d) Annex V.Part 2.129(d)
195 of which: economic hedges with use of the fair Annex V.Part 2.140 IFRS 9.6.7.1; Annex V.Part
value option 2.140
201 of which: other economic hedges Annex V.Part 2.137-140 Annex V.Part 2.137-140
210 Credit default swap
220 Credit spread option
230 Total return swap
240 Other
250 Commodity Annex V.Part 2.129(e) Annex V.Part 2.129(e)
260 of which: economic hedges Annex V.Part 2.137-139 Annex V.Part 2.137-139
270 Other Annex V.Part 2.129(f) Annex V.Part 2.129(f) T 00.30 / Line 323 / Column 05
280 of which: economic hedges Annex V.Part 2.137-139 Annex V.Part 2.137-139
CRR Annex II; Annex V.Part
290 DERIVATIVES IFRS 9.Appendix A
1.16(a)
Annex V.Part 1.42(c), 44(e), Annex V.Part 1.42(c), 44(e),
300 of which: OTC - credit institutions
Part 2.141 (a), 142 Part 2.141(a), 142
Annex V.Part 1.42(d), 44(e), Annex V.Part 1.42(d),
310 of which: OTC - other financial corporations
Part 2.141(b) 44(e), Part 2.141(b)
Annex V.Part 1.44(e), Part Annex V.Part 1.44(e), Part
320 of which: OTC - rest
2.141(c) 2.141(c)

41
EN
ANNEX IV
11. Hedge accounting

11.1 Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge

Carrying amount Notional amount

Assets Liabilities Total Hedging of which: sold


By product or by type of market
References National GAAP
IFRS 7.24A; Annex IFRS 7.24A; Annex Annex V.Part 2.133- Annex V.Part 2.133-
compatible IFRS
V.Part 2.120, 131 V.Part 2.120, 131 135 135
010 020 030 040
010 Interest rate Annex V.Part 2.129(a)
020 OTC options Annex V.Part 2.136
030 OTC other Annex V.Part 2.136
040 Organized market options Annex V.Part 2.136
050 Organized market other Annex V.Part 2.136
060 Equity Annex V.Part 2.129(b)
070 OTC options Annex V.Part 2.136
080 OTC other Annex V.Part 2.136
090 Organized market options Annex V.Part 2.136
100 Organized market other Annex V.Part 2.136
110 Foreign exchange and gold Annex V.Part 2.129(c)
120 OTC options Annex V.Part 2.136
130 OTC other Annex V.Part 2.136
140 Organized market options Annex V.Part 2.136
150 Organized market other Annex V.Part 2.136
160 Credit Annex V.Part 2.129(d)
170 Credit default swap Annex V.Part 2.136
180 Credit spread option Annex V.Part 2.136
190 Total return swap Annex V.Part 2.136
200 Other Annex V.Part 2.136
210 Commodity Annex V.Part 2.129(e)
220 Other Annex V.Part 2.129(f)
IFRS 7.24A; IAS 39.86(a); IFRS
230 FAIR VALUE HEDGES
9.6.5.2(a)
240 Interest rate Annex V.Part 2.129(a)
250 OTC options Annex V.Part 2.136
260 OTC other Annex V.Part 2.136
270 Organized market options Annex V.Part 2.136
280 Organized market other Annex V.Part 2.136
290 Equity Annex V.Part 2.129(b)
300 OTC options Annex V.Part 2.136
310 OTC other Annex V.Part 2.136
320 Organized market options Annex V.Part 2.136
330 Organized market other Annex V.Part 2.136
340 Foreign exchange and gold Annex V.Part 2.129(c)
350 OTC options Annex V.Part 2.136
360 OTC other Annex V.Part 2.136
370 Organized market options Annex V.Part 2.136
380 Organized market other Annex V.Part 2.136
390 Credit Annex V.Part 2.129(d)
400 Credit default swap Annex V.Part 2.136
410 Credit spread option Annex V.Part 2.136
420 Total return swap Annex V.Part 2.136
430 Other Annex V.Part 2.136
440 Commodity Annex V.Part 2.129(e)
450 Other Annex V.Part 2.129(f)
IFRS 7.24A; IAS 39.86(b); IFRS
460 CASH FLOW HEDGES
9.6.5.2(b)
HEDGE OF NET INVESTMENTS IN A FOREIGN IFRS 7.24A; IAS 39.86(c); IFRS
470
OPERATION 9.6.5.2(c)
PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE
480 IAS 39.71, 81A, 89A, AG 114-132
RISK
PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE
490 IAS 39.71
RISK

500 DERIVATIVES-HEDGE ACCOUNTING IFRS 7.24A; IAS 39.9; IFRS 9.6.1

Annex V.Part 1.42(c), 44(e), Part


510 of which: OTC - credit institutions
2.141(a), 142
Annex V.Part 1.42(d), 44(e), Part
520 of which: OTC - other financial corporations
2.141(b)
Annex V.Part 1.44(e), Part
530 of which: OTC - rest
2.141(c)

42
EN
ANNEX IV

11.2 Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk

Carrying amount Notional amount Fair value

of which: assets of which: liabilities of which: of which:


By product or by type of market Assets carried at Liabilities carried at Total Hedging derivatives carried of which: sold derivatives carried Positive value Negative value
References National GAAP
based on BAD amortised cost / amortised cost / at amortised cost / at amortised cost /
LOCOM LOCOM LOCOM LOCOM

Annex V.Part 1.17, Annex V.Part 1.25, Annex V.Part 2.133- Annex V.Part 2.133-
Annex V.Part 2.124 Annex V.Part 2.124 Annex V.Part 2.124 Annex V.Part 2.124 Annex V.Part 2.132 Annex V.Part 2.132
Part 2.120 Part 2.120 135 135
005 006 007 008 010 011 020 021 030 040
010 Interest rate Annex V.Part 2.129(a)
020 OTC options Annex V.Part 2.136
030 OTC other Annex V.Part 2.136
040 Organized market options Annex V.Part 2.136
050 Organized market other Annex V.Part 2.136
060 Equity Annex V.Part 2.129(b)
070 OTC options Annex V.Part 2.136
080 OTC other Annex V.Part 2.136
090 Organized market options Annex V.Part 2.136
100 Organized market other Annex V.Part 2.136
110 Foreign exchange and gold Annex V.Part 2.129(c)
120 OTC options Annex V.Part 2.136
130 OTC other Annex V.Part 2.136
140 Organized market options Annex V.Part 2.136
150 Organized market other Annex V.Part 2.136
160 Credit Annex V.Part 2.129(d)
170 Credit default swap Annex V.Part 2.136
180 Credit spread option Annex V.Part 2.136
190 Total return swap Annex V.Part 2.136
200 Other Annex V.Part 2.136
210 Commodity Annex V.Part 2.129(e)
220 Other Annex V.Part 2.129(f)
230 DERIVATIVES-HEDGE ACCOUNTING Annex V.Part 1.22, 26
231 of which: fair value hedges Annex V.Part 2.143
232 of which: cash flow hedges Annex V.Part 2.143
233 of which: cost-price hedges Annex V.Part 2.143, 144
Annex V.Part 2.143
234 of which: hedge in net investments in a foreign operation
Annex V.Part 2.143
235 of which: portfolio fair value hedges of interest rate risk
Annex V.Part 2.143
236 of which: portfolio cash flow hedges of interest rate risk
Annex V.Part 1.42(c), 44(e), Part
240 of which: OTC - credit institutions
2.141(a), 142
Annex V.Part 1.42(d), 44(e), Part
250 of which: OTC - other financial corporations 2.141(b)
Annex V.Part 1.44(e), Part
of which: OTC - rest
260 2.141(c)

43
EN
ANNEX IV
12. Movements in allowances and provisions for credit losses

12.0 Movements in allowances for credit losses and impairment of equity instruments under national GAAP

Value adjustments recorded directly


Decreases due to amounts reversed
for estimated loan losses during the

for estimated loan losses during the


Increases due to amounts set aside

Amounts written-off directly to the


Recoveries recorded directly to the
Decrease in allowance account due

to the statement of profit or loss


Transfers between allowances

statement of profit or loss

statement of profit or loss


References National GAAP

Other adjustments
based on BAD
Comments

Opening balance

Closing balance
CRR article 442(i); Annex
V.Part 2.153

to write-offs
period

period
Annex V.Part Annex V.Part Annex V.Part Annex V.Part
2.154 2.154 2.155 2.78
010 020 030 040 050 060 070 080 090 100
ECB/2013/33 Annex 2.Part
010 Equity instruments
2.4-5
330 Specific allowances for credit risk CRR art 428 (g)(ii)
330 Specific allowances for credit risk
330 Specific allowances for credit risk
330 Specific allowances for credit risk
330 Specific allowances for credit risk
340 Debt securities Annex V.Part 1.31, 44(b)
350 Central banks Annex V.Part 1.42(a)
360 General governments Annex V.Part 1.42(b)
370 Credit institutions Annex V.Part 1.42(c)
380 Other financial corporations Annex V.Part 1.42(d)
390 Non-financial corporations Annex V.Part 1.42(e)
400 Loans and advances Annex V.Part 1.32, 44(a)
410 Central banks Annex V.Part 1.42(a)
420 General governments Annex V.Part 1.42(b)
430 Credit institutions Annex V.Part 1.42(c)
440 Other financial corporations Annex V.Part 1.42(d)
450 Non-financial corporations Annex V.Part 1.42(e)
460 Households Annex V.Part 1.42(f)
470 General alowances for credit risk CRR art 4(95)
480 Debt securities Annex V.Part 1.31
490 Loans and advances Annex V.Part 1.32
It includes only the part of
Schema A account 518.9
500 General allowance for banking risks BAD art 37.2; CRR art 4(95)
which covers the FRBG and
the FIS
It includes only the part of
Schema A account 418.9
500 General allowance for banking risks
which covers the FRBG and
the FIS
510 Debt securities Annex V.Part 1.31
520 Loans and advances Annex V.Part 1.32
530 Total

44
EN
ANNEX IV
12.1 Movements in allowances and provisions for credit losses

Recoveries of previously written-


Increases due to origination and

off amounts recorded directly to


Changes due to change in credit

Amounts written-off directly to


Decreases due to derecognition

Decrease in allowance account

the statement of profit or loss

the statement of profit or loss


Changes due to modifications

Changes due to update in the


institution's methodology for
without derecognition (net)

Other adjustments
due to write-offs
Opening balance

estimation (net)

Closing balance
acquisition

risk (net)
References National GAAP
compatible IFRS

IFRS 7.35I;
IFRS 7.35I;
IFRS 7.35J;
IFRS 7.35I; IFRS 7.35I; IFRS IFRS 7.35I;
IFRS
IFRS 7.35I; IFRS 7.35I; IFRS IFRS 9.5.4.4;IFRS IFRS
9.5.5.12, IFRS 9.5.4.4; Annex V.Part
Annex V.Part Annex V.Part 7.35B(b); 7.35B(b); 7.35L; Annex 7.35B(b);
B5.5.25, 2.165
2.159, 164(b) 2.160, 164(b) Annex V.Part Annex V.Part V.Part 2.72, Annex V.Part
B5.5.27;
2.161-162 2.163 74, 164(a), 2.166
Annex V.Part
165
2.164(c)

010 020 030 040 050 070 080 090 100 110 120
Allowances for financial assets without increase in credit risk since initial
010 IFRS 9.5.5.5
recognition (Stage 1)
020 Debt securities Annex V.Part 1.31, 44(b)
030 Central banks Annex V.Part 1.42(a)
040 General governments Annex V.Part 1.42(b)
050 Credit institutions Annex V.Part 1.42(c)
060 Other financial corporations Annex V.Part 1.42(d)
070 Non-financial corporations Annex V.Part 1.42(e)
080 Loans and advances Annex V.Part 1.32, 44(a)
090 Central banks Annex V.Part 1.42(a)
100 General governments Annex V.Part 1.42(b)
110 Credit institutions Annex V.Part 1.42(c)
120 Other financial corporations Annex V.Part 1.42(d)
130 Non-financial corporations Annex V.Part 1.42(e)
140 Households Annex V.Part 1.42(f)
IFRS 9.B5.5.1 - B5.5.6;
160 of which: collectively measured allowances
Annex V.Part 2.158
IFRS 9.B5.5.1 - B5.5.6;
170 of which: individually measured allowances
Annex V.Part 2.158

Allowances for debt instruments with significant increase in credit risk


180 IFRS 9.5.5.3
since initial recognition but not credit-impaired (Stage 2)

190 Debt securities Annex V.Part 1.31, 44(b)


200 Central banks Annex V.Part 1.42(a)
210 General governments Annex V.Part 1.42(b)
220 Credit institutions Annex V.Part 1.42(c)
230 Other financial corporations Annex V.Part 1.42(d)
240 Non-financial corporations Annex V.Part 1.42(e)
250 Loans and advances Annex V.Part 1.32, 44(a)
260 Central banks Annex V.Part 1.42(a)
270 General governments Annex V.Part 1.42(b)
280 Credit institutions Annex V.Part 1.42(c)
290 Other financial corporations Annex V.Part 1.42(d)
300 Non-financial corporations Annex V.Part 1.42(e)
310 Households Annex V.Part 1.42(f)
IFRS 9.B5.5.1 - B5.5.6;
330 of which: collectively measured allowances
Annex V.Part 2.158

45
EN
ANNEX IV
IFRS 9.B5.5.1 - B5.5.6;
340 of which: individually measured allowances
Annex V.Part 2.158
350 of which: non-performing Annex V.Part 2.213-232

360 Allowances for credit-impaired debt instruments (Stage 3) IFRS 9.5.5.1, 9. Appendix A

370 Debt securities Annex V.Part 1.31, 44(b)


380 Central banks Annex V.Part 1.42(a)
390 General governments Annex V.Part 1.42(b)
400 Credit institutions Annex V.Part 1.42(c)
410 Other financial corporations Annex V.Part 1.42(d)
420 Non-financial corporations Annex V.Part 1.42(e)
430 Loans and advances Annex V.Part 1.32, 44(a)
440 Central banks Annex V.Part 1.42(a)
450 General governments Annex V.Part 1.42(b)
460 Credit institutions Annex V.Part 1.42(c)
470 Other financial corporations Annex V.Part 1.42(d)
480 Non-financial corporations Annex V.Part 1.42(e)
490 Households Annex V.Part 1.42(f)
IFRS 9.B5.5.1 - B5.5.6;
500 of which: collectively measured allowances
Annex V.Part 2.158
IFRS 9.B5.5.1 - B5.5.6;
510 of which: individually measured allowances
Annex V.Part 2.158
520 Total allowance for debt instruments IFRS 7.B8E
IFRS 9.2.1|(g); 2.3(c); 5.5,
530 Commitments and financial guarantees given (Stage 1)
B2.5; Annex V.Part 2.157
IFRS 9.2.1|(g); 2.3(c);
540 Commitments and financial guarantees given (Stage 2) 5.5.3, B2.5; Annex V.Part
2.157
550 of which: non-performing Annex V.Part 2.117
IFRS 9.2.1|(g); 2.3(c);
560 Commitments and financial guarantees given (Stage 3) 5.5.1, B2.5; Annex V.Part
2.157
IFRS 7.B8E; Annex V.Part
570 Total provisions on commitments and financial guarantees given
2.157

46
EN
ANNEX IV
13. Collateral and guarantees received

13.1 Breakdown of collateral and guarantees by loans and advances other than held for trading

Maximum amount of the collateral or guarantee that can be considered


Annex V.Part 2.171-172, 174

References National GAAP References National GAAP


Other collateralized loans
based on BAD compatible IFRS Loans collateralized by immovable property Financial guarantees
received
Guarantees and collateral Cash [Debt
Residential Commercial Rest
instruments issued]

IFRS 7.36(b) Annex V.Part 2.173(a) Annex V.Part 2.173(a) Annex V.Part 2.173(b) Annex V.Part 2.173(b) Annex V.Part 2.173(c)
010 020 030 040 050
010 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)
020 of which: Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
030 of which: Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
040 of which: Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
050 of which: lending for house purchase Annex V.Part 2.88(b) Annex V.Part 2.88(b)

13.2 Collateral obtained by taking possession during the period [held at the reporting date]

Carrying amount
References National GAAP References National GAAP
based on BAD compatible IFRS Annex V.Part 2.175
010
010 Non-current assets held-for-sale IFRS 7.38(a)
020 Property, plant and equipment IFRS 7.38(a)
030 Investment property IFRS 7.38(a)
040 Equity and debt instruments IFRS 7.38(a)
050 Other IFRS 7.38(a)
060 Total

13.3 Collateral obtained by taking possession [tangible assets] accumulated

References National GAAP References National GAAP Carrying amount


based on BAD compatible IFRS
010
IFRS 7.38(a); Annex V.Part
010 Foreclosure [tangible assets] Annex V.Part 2.176
2.176

47
EN
ANNEX IV
14. Fair value hierachy: financial instruments at fair value

Change in fair value for the


Fair value hierarchy Accumulated change in fair value before taxes
period
IFRS 13.93 (b) Annex V.Part 2.179
Annex V.Part 2.178

References National GAAP based on References National GAAP compatible


BAD IFRS Level 1 Level 2 Level 3 Level 2 Level 3 Level 1 Level 2 Level 3

IFRS 13.76 IFRS 13.81 IFRS 13.86 IFRS 13.81 IFRS 13.86, 93(f) IFRS 13.76 IFRS 13.81 IFRS 13.86
010 020 030 040 050 060 070 080
ASSETS
010 Financial assets held for trading IFRS 7.8(a)(ii); IFRS 9.Appendix A
020 Derivatives IFRS 9.Appendix A
030 Equity instruments IAS 32.11,
040 Debt securities Annex V.Part 1.31
050 Loans and advances Annex V.Part 1.32

051 Trading financial assets BAD Article 32-33; Annex V.Part 1.17

052 Derivatives CRR Annex II; Annex V.Part 1.17


053 Equity instruments ECB/2013/33; Annex 2.Part 2.4-5
054 Debt securities Annex V.Part 1.31
055 Loans and advances Annex V.Part 1.32
Non-trading financial assets mandatorily at fair
056 IFRS 9.4.1.4; IFRS 7.8(a)(ii)
value through profit or loss
057 Equity instruments IAS 32.11
058 Debt securities Annex V.Part 1.31
059 Loans and advances Annex V.Part 1.32
Financial assets designated at fair value through Accounting Directive art 8(1)(a), (6); IAS
060 IFRS 7.8(a)(i); IFRS 9.4.1.5
profit or loss 39.9
070 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11
080 Debt securities Annex V.Part 1.31 Annex V.Part 1.31
090 Loans and advances Annex V.Part 1.32 Annex V.Part 1.32
Financial assets at fair value through other
101 IFRS 7.8 (h); IFRS 9.4.1.2A
comprehensive income
102 Equity instruments IAS 32.11
103 Debt securities Annex V.Part 1.31
104 Loans and advances Annex V.Part 1.32

Non-trading non-derivative financial assets


121 Accounting Directive art 8(1)(a), (4)
measured at fair value through profit or loss

122 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5


123 Debt securities Annex V.Part 1.31
Accounting Directive art 8(1)(a), (4)(b);
124 Loans and advances
Annex V.Part 1.32
Non-trading non-derivative financial assets
125 Accounting Directive art 8(1)(a), (6),(8)
measured at fair value to equity
126 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5
127 Debt securities Annex V.Part 1.31
Accounting Directive art 8(1)(a), (4)(b);
128 Loans and advances
Annex V.Part 1.32
Accounting Directive art 8(1)(a), (6), (8);
140 Derivatives – Hedge accounting IFRS 9.6.2.1; Annex V.Part 1.22
IAS 39.9; Annex V.Part 1.22
LIABILITIES
Accounting Directive art 4art 8(1)(a), (6);
150 Financial liabilities held for trading IFRS 7.8 (e) (ii); IFRS 9.BA.6
IAS 39.9, AG 14-15
160 Derivatives CRR Annex II IFRS 9.BA.7(a)
170 Short positions IFRS 9.BA.7(b)
ECB/2013/33 Annex 2.Part 2.9; Annex ECB/2013/33 Annex 2.Part 2.9; Annex
180 Deposits
V.Part 1.30 V.Part 1.36
190 Debt securities issued Annex V.Part 1.31 Annex V.Part 1.37
200 Other financial liabilities Annex V.Part 1.32-34 Annex V.Part 1.38-41

201 Trading financial liabilities Accounting Directive art 8(1)(a),(3),(6)

202 Derivatives CRR Annex II; Annex V.Part 1.25, 27

203 Short positions


ECB/2013/33 Annex 2.Part 2.9; Annex
204 Deposits
V.Part 1.36
205 Debt securities issued Annex V.Part 1.37
206 Other financial liabilities Annex V.Part 1.38-41
Financial liabilities designated at fair value Accounting Directive art 8(1)(a), (6); IAS
210 IFRS 7.8 (e) (i); IFRS 9.4.1.5
through profit or loss 39.9
ECB/2013/33 Annex 2.Part 2.9; Annex ECB/2013/33 Annex 2.Part 2.9; Annex
220 Deposits
V.Part 1.36 V.Part 1.36
230 Debt securities issued Annex V.Part 1.37 Annex V.Part 1.37
240 Other financial liabilities Annex V.Part 1.38-41 Annex V.Part 1.38-41

Accounting Directive art art 8(1)(a), (6),


250 Derivatives – Hedge accounting IFRS 9.6.2.1; Annex V.Part 1.26
(8)(1)(a); IAS 39.9; Annex V.Part 1.26

48
EN
ANNEX IV
16. Breakdown of selected statement of profit or loss items

16.1 Interest income and expenses by instrument and counterparty sector


Current period
Income Expenses
References National GAAP based on References National GAAP Annex V.Part 2.187, Annex V.Part 2.188, Comments Mapping BE Rationale
BAD compatible IFRS 189 190
010 020
It includes only the part of the T 00.40 / Line 414.3 / Column 05
Schema A account 414.39 which
010 Derivatives -Trading CRR Annex II; Annex V.Part 2.193 IFRS 9.Appendix A, .BA.1, .BA.6; covers the interests on the trading
Annex V.Part 2.193 derivatives
It includes only the part of the T 00.40 / Line 414.12 / Column 05
Schema A account 414.12 which
010 Derivatives -Trading
covers the interests on the trading
derivatives
It includes only the part of the T 00.50 / Line 513.3 / Column 05
Schema A account 513.39 which
010 Derivatives -Trading
covers the interests on the trading
derivatives
It includes only the part of the T 00.50 / Line 513.12 / Column 05
Schema A account 513.12 which
010 Derivatives -Trading
covers the interests on the trading
derivatives
015 of which: interest income from derivatives in economic hedges Annex V.Part 2.193 Annex V.Part 2.193
020 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b) T 00.40 / Line 411.3 / Column 05
020 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b) T 00.40 / Line 411.4 / Column 05
030 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
040 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
050 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
060 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
070 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
080 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a) T 00.40 / Line 411.2 / Column 05
080 Loans and advances T 00.40 / Line 411.1 / Column 05
090 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
100 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
110 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
120 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
130 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
140 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
150 Other assets Annex V.Part 1.51 Annex V.Part 2.5 XXX
150 Other assets
ECB/2013/33 Annex 2.Part 2.9; Annex ECB/2013/33 Annex 2.Part 2.9; Annex T 00.50 / Line 511.1 / Column 05
160 Deposits V.Part 1.36 V.Part 1.36
160 Deposits T 00.50 / Line 511.2 / Column 05
170 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
180 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
190 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
200 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
210 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
220 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
230 Debt securities issued Annex V.1.37 Annex V.Part 1.37 T 00.50 / Line 511.3 / Column 05
230 Debt securities issued T 00.50 / Line 511.4 / Column 05
240 Other financial liabilities Annex V.Part 1.32-34, Part 2.191 Annex V.Part 1.32-34, Part 2.191 XXX
250 Derivatives - Hedge accounting, interest rate risk Annex V.Part 2.192 Annex V.Part 2.192 T 00.40 / Line 411.52 / Column 05
250 Derivatives - Hedge accounting, interest rate risk Annex V.Part 2.192 Annex V.Part 2.192 T 00.50 / Line 511.52 / Column 05
260 Other Liabilities XXX
270 INTEREST BAD art 27.Vertical layout(1), (2) IAS 1.97
IFRS 9.5.4.1; .B5.4.7; Annex V.Part
280 of which: interest-income on credit impaired financial assets
2.194

49
EN
ANNEX IV
16.3 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument

Current period
References National GAAP based on References National GAAP
BAD compatible IFRS Annex V. Part 2.197-
198
010
Derivatives IFRS 9.Appendix A, .BA.1, .BA.7(a)
010
of which: Economic hedges with use of the fair value option IFRS 9.6.7.1; IFRS 7.9(d); Annex
015
V.Part 2.199
020 Equity instruments IAS 32.11
030 Debt securities Annex V.Part 1.31
040 Loans and advances Annex V.Part 1.32
050 Short positions IFRS 9.BA.7(b)
Deposits ECB/2013/33 Annex 2.Part 2.9; Annex
060
V.Part 1.36
070 Debt securities issued Annex V.Part 1.37
080 Other financial liabilities Annex V.Part 1.38-41
GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET IFRS 9.Appendix A, .BA.6;IFRS
090
7.20(a)(i)
095 of which: gains and losses due to the reclassification of assets at amortised cost IFRS 9.5.6.2; annex V.Part 2.199
100 Derivatives CRR Annex II
110 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5
120 Debt securities Annex V.Part 1.31
130 Loans and advances Annex V.Part 1.32
140 Short positions
Deposits ECB/2013/33 Annex 2.Part 2.9; Annex
150
V.Part 1.36
160 Debt securities issued Annex V.Part 1.37
170 Other financial liabilities Annex V.Part 1.38-41
GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET BAD art 27.Vertical layout(6); Annex
180
V.Part 1.17

16.4 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk

References National GAAP based on References National GAAP Current period


BAD compatible IFRS
010
010 Interest rate instruments and related derivatives Annex V.Part 2.200(a)
020 Equity instruments and related derivatives Annex V.Part 2.200(b)
030 Foreign exchange trading and derivatives related with foreign exchange and gold Annex V.Part 2.200(c)
040 Credit risk instruments and related derivatives Annex V.Part 2.200(d)
050 Derivatives related with commodities Annex V.Part 2.200(e)
060 Other Annex V.Part 2.200(f)

070 GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET BAD art 27.Vertical layout(6) IFRS 7.20(a)(i)

080 Interest rate instruments and related derivatives Annex V.Part 2.200(a)
090 Equity instruments and related derivatives Annex V.Part 2.200(b)
100 Foreign exchange trading and derivatives related with foreign exchange and gold Annex V.Part 2.200(c)
110 Credit risk instruments and related derivatives Annex V.Part 2.200(d)
120 Derivatives related with commodities Annex V.Part 2.200(e)
130 Other Annex V.Part 2.200(f)
140 GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET BAD art 27.Vertical layout(6)

50
EN
ANNEX IV
17. Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet

17.1 Assets

Accounting scope of
References National GAAP based on References National GAAP
consolidation
BAD compatible IFRS
[Carrying amount]
Annex V.Part 1.27-28,
Part 2.209
010
010 Cash, cash balances at central banks and other demand deposits BAD art 4.Assets(1) IAS 1.54 (i)
020 Cash on hand Annex V.Part 2.1 Annex V.Part 2.1
030 Cash balances at central banks BAD art 13(2); Annex V.Part 2.2 Annex V.Part 2.2
040 Other demand deposits Annex V.Part 2.3 Annex V.Part 2.3
Accounting Directive art 8(1)(a), (5);
050 Financial assets held for trading IFRS 7.8(a)(ii); IFRS 9.Appendix A
IAS 39.9
060 Derivatives CRR Annex II IFRS 9.Appendix A
070 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11
080 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.31
090 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.32

091 Trading financial assets BAD Article 32-33; Annex V.Part 1.17

092 Derivatives CRR Annex II; Annex V.Part 1.17


093 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5
094 Debt securities Annex V.Part 1.31
095 Loans and advances Annex V.Part 1.32
096 Non-trading financial assets mandatorily at fair value through profit or loss IFRS 9.4.1.4
097 Equity instruments IAS 32.11
098 Debt securities Annex V.Part 1.31
099 Loans and advances Annex V.Part 1.32

100 Financial assets designated at fair value through profit or loss Accounting Directive art 8(1)(a), (6) IFRS 7.8(a)(i); IFRS 9.4.1.5
IAS 32.11;ECB/2013/33 Annex
110 Equity instruments
2.Part 2.4-5
120 Debt securities Annex V.Part 1.31 Annex V.Part 1.31
130 Loans and advances Annex V.Part 1.32 Annex V.Part 1.32
141 Financial assets at fair value through other comprehensive income IFRS 7.8(h); IFRS 9.4.1.2A
142 Equity instruments IAS 32.11
143 Debt securities Annex V.Part 1.31
144 Loans and advances Annex V.Part 1.32

171 Non-trading non-derivative financial assets measured at fair value through profit or loss BAD art 36(2)

172 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5


173 Debt securities Annex V.Part 1.31
Accounting Directive art 8(1)(a),
174 Loans and advances
(4)(b); Annex V.Part 1.32
175 Non-trading non-derivative financial assets measured at fair value to equity Accounting Directive art 8(1)(a), (8)

176 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5


177 Debt securities Annex V.Part 1.31
Accounting Directive art 8(1)(a),
178 Loans and advances
(4)(b); Annex V.Part 1.32
181 Financial assets at amortised cost IFRS 7.8(f); IFRS 9.4.1.2
182 Debt securities Annex V.Part 1.31
183 Loans and advances Annex V.Part 1.32
BAD art 35;Accounting Directive Article
231 Non-trading non-derivative financial assets measured at a cost-based method 6(1)(i) and Article 8(2); Annex
V.Part1.18, 19
380 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5
232 Debt securities Annex V.Part 1.31
233 Loans and advances Annex V.Part 1.32
BAD art 37; Accounting Directive Article
234 Other non-trading non-derivative financial assets
12(7); Annex V.Part 1.20
235 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5
236 Debt securities Annex V.Part 1.31
237 Loans and advances Annex V.Part 1.32
Accounting Directive art 8(1)(a), (6),
240 Derivatives – Hedge accounting IFRS 9.6.2.1; Annex V.Part 1.22
(8); IAS 39.9; Annex V.Part 1.22
Accounting Directive art 8(5), (6); IAS
250 Fair value changes of the hedged items in portfolio hedge of interest rate risk IAS 39.89A(a); IFRS 9.6.5.8
39.89A (a)
BAD art 4.Assets(7)-(8); Accounting
IAS 1.54(e); Annex V.Part 1.21,
260 Investments in subsidaries, joint ventures and associates Directive art 2(2); Annex V.Part 1.21,
Part 2.4, 210
Part 2.4, 210
IFRS 4.IG20.(b)-(c); Annex V.Part
270 Assets under reinsurance and insurance contracts Annex V.Part 2.211
2.211
280 Tangible assets BAD art 4.Assets(10)

290 Intangible assets BAD art 4.Assets(9); CRR art 4(1)(115) IAS 1.54(c); CRR art 4(1)(115)

300 Goodwill BAD art 4.Assets(9); CRR art 4(1)(113) IFRS 3.B67(d); CRR art 4(1)(113)

310 Other intangible assets BAD art 4.Assets(9) IAS 38.8,118


320 Tax assets IAS 1.54(n-o)
330 Current tax assets IAS 1.54(n); IAS 12.5
Accounting Directive art 17(1)(f); CRR IAS 1.54(o); IAS 12.5; CRR art
340 Deferred tax assets
art 4(1)(106) 4(1)(106)
350 Other assets Annex V.Part 2.5, 6 Annex V.Part 2.5
IAS 1.54(j); IFRS 5.38, Annex
360 Non-current assets and disposal groups classified as held for sale
V.Part 2.6
365 (-) Haircuts for trading assets valued at fair value Annex V Part 1.29
370 TOTAL ASSETS BAD art 4 Assets IAS 1.9(a), IG 6

51
EN
ANNEX IV
17.2 Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given

Accounting scope of
References National GAAP based on References National GAAP
consolidation [Nominal
BAD compatible IFRS
amount]

Annex V.Part 2.118, 209

010

CRR Annex I; Annex V.Part 1.44(g), CRR Annex I; Annex V.Part


010 Loan commitments given
Part 2.112, 113 1.44(g), Part 2.102-105, 113, 116
IFRS 4 Annex A; CRR Annex I;
CRR Annex I; Annex V.Part 1.44(f),
020 Financial guarantees given Annex V.Part 1.44(f), Part 2.102-
Part 2.112, 114
105, 114, 116
CRR Annex I; Annex V.Part 1.44(g), CRR Annex I; Annex V.Part
030 Other Commitments given
Part 2.112, 115 1.44(g), Part 2.102-105, 115, 116

040 OFF-BALANCE SHEET EXPOSURES

52
EN
ANNEX IV

17.3 Liabilities and equity

Accounting scope of
References National GAAP based on References National GAAP
consolidation
BAD compatible IFRS
[Carrying amount]
Annex V.Part 1.27-28,
Part 2.209
010
010 Financial liabilities held for trading IFRS 7.8 (e) (ii); IFRS 9.BA.6
IFRS 9.Appendix A; IFRS
020 Derivatives
9.4.2.1(a); IFRS 9.BA.7(a)
030 Short positions IFRS 9.BA7(b)
ECB/2013/33 Annex 2.Part 2.9;
040 Deposits
Annex V.Part 1.36
050 Debt securities issued Annex V.Part 1.37
060 Other financial liabilities Annex V.Part 1.38-41

061 Trading financial liabilities Accounting Directive art 8(1)(a),(3),(6)

062 Derivatives CRR Annex II; Annex V.Part 1.25, 27

063 Short positions


ECB/2013/33 Annex 2.Part 2.9; Annex
064 Deposits
V.Part 1.36
065 Debt securities issued Annex V.Part 1.37
066 Other financial liabilities Annex V.Part 1.38-41
Accounting Directive art 8(1)(a), (6);
070 Financial liabilities designated at fair value through profit or loss IFRS 7.8 (e)(i); IFRS 9.4.2.2
IAS 39.9
ECB/2013/33 Annex 2.Part 2.9; Annex ECB/2013/33 Annex 2.Part 2.9;
080 Deposits
V.Part 1.36 Annex V.Part 1.36
090 Debt securities issued Annex V.Part 1.37 Annex V.Part 1.37
100 Other financial liabilities Annex V.Part 1.38-41 Annex V.Part 1.38-41
Accounting Directive art 8(3), (6); IAS
110 Financial liabilities measured at amortised cost IFRS 7.8(g); IFRS 9.4.2.1
39.47
ECB/2013/33 Annex 2.Part 2.9; Annex ECB/2013/33 Annex 2.Part 2.9;
120 Deposits
V.Part 1.30 Annex V.Part 1.36
130 Debt securities issued Annex V.Part 1.31 Annex V.Part 1.37
140 Other financial liabilities Annex V.Part 1.32-34 Annex V.Part 1.38-41
141 Non-trading non-derivative financial liabilities measured at a cost-based method Accounting Directive art 8(3)
ECB/2013/33 Annex 2.Part 2.9; Annex
142 Deposits
V.Part 1.36
143 Debt securities issued Annex V.Part 1.37
144 Other financial liabilities Annex V.Part 1.38-41
Accounting Directive art 8(1)(a), (6),
150 Derivatives – Hedge accounting IFRS 9.6.2.1; Annex V.Part 1.26
(8)(a); Annex V.Part 1.26
Accounting Directive art 8(5), (6);
160 Fair value changes of the hedged items in portfolio hedge of interest rate risk IAS 39.89A(b), IFRS 9.6.5.8
Annex V.Part 2.8; IAS 39.89A(b)
IFRS 4.IG20(a); Annex V.Part
170 Liabilities under insurance and reinsurance contracts Annex V.Part 2.212
2.212
180 Provisions BAD art 4.Liabilities(6) IAS 37.10; IAS 1.54(l)
190 Tax liabilities IAS 1.54(n-o)
200 Current tax liabilities IAS 1.54(n); IAS 12.5
Accounting Directive art 17(1)(f); CRR IAS 1.54(o); IAS 12.5; CRR art
210 Deferred tax liabilities
art 4(1)(108) 4(1)(108)
IAS 32 IE 33; IFRIC 2; Annex
220 Share capital repayable on demand
V.Part 2.12
230 Other liabilities Annex V.Part 2.13 Annex V.Part 2.13
IAS 1.54 (p); IFRS 5.38, Annex
240 Liabilities included in disposal groups classified as held for sale
V.Part 2.14
245 Haircuts for trading liabilities valued at fair value Annex V Part 1.29
250 LIABILITIES IAS 1.9(b);IG 6
260 Capital BAD art 4.Liabilities(9), BAD art 22 IAS 1.54(r), BAD art 22
BAD art 4.Liabilities(10); CRR art
270 Share premium IAS 1.78(e); CRR art 4(1)(124)
4(124)
280 Equity instruments issued other than capital Annex V.Part 2.18-19 Annex V.Part 2.18-19
290 Other equity Annex V.Part 2.20 IFRS 2.10; Annex V.Part 2.20
300 Accumulated other comprehensive income CRR art 4(1)(100) CRR art 4(1)(100)
310 Retained earnings CRR art 4(1)(123) CRR art 4(1)(123)
320 Revaluation reserves BAD art 4.Liabilities(12) IFRS 1.33, D5-D8
325 Fair value reserves Accounting Directive art 8(1)(a)
330 Other reserves BAD art 4.Liabilities (11)-(13) IAS 1.54; IAS 1.78 (e)
335 First consolidation differences Accounting Directive art 24(3)(c)

Accounting Directive Annex III Annex


IAS 1.79(a)(vi); IAS 32.33-34, AG
340 (-) Treasury shares III Assets D(III)(2); BAD art 4 Assets
14, AG 36; Annex V.Part 2.28
(12); Annex V.Part 2.20
350 Profit or loss attributable to owners of the parent BAD art 4.Liabilities(14) IFRS 10.B94
360 (-) Interim dividends CRR Article 26 (2) IAS 32.35
370 Minority interests [Non-controlling interests] Accounting Directive art 24(4) IAS 1.54(q); IFRS 10.22, .B94
380 TOTAL EQUITY IAS 1.9(c), IG 6
390 TOTAL EQUITY AND TOTAL LIABILITIES BAD art 4.Liabilities IAS 1.IG6

53
EN
ANNEX IV

18. Information on performing and non-performing exposures

Gross carrying amount / Nominal amount

Performing Non-performing

Unlikely to pay that


Past due Past due Past due
Not past due or Past due are not past-due or
> 90 days > 180 days > 1 year <= 5 Of which:
Past due <= 30 > 30 days <= 90 past-due < = 90 Past due > 5 years Of which: defaulted
<= 180 days <= 1 year years impaired
days days days

010 020 030 055 060 070 080 090 100 105 110 120

IFRS 9.5.5.1; IFRS


References National GAAP Annex V. Part 1.34, Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. CRR art 178; Annex
9.Appendix A; Annex
compatible IFRS Part 2.118, 221 213-216, 223-239 222, 235 222, 235 213-216, 223-239 222, 235-236 222, 235-236 222, 235-236 222, 235-236 222, 235-236 V.Part 2.238(b)
V.Part 2.237(a)

References National GAAP based Annex V. Part 1.34, Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. CRR art 178; Annex CRR art 4(95); Annex
on BAD Part 2.118, 221 213-216, 223-239 222, 235 222, 235 213-216, 223-239 222, 235-236 222, 235-236 222, 235-236 222, 235-236 222, 235-236 V.Part 2.238(b) V.Part 2.237(a)

010 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b)
020 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
030 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
040 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
050 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
060 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
070 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)
080 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
090 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
100 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
110 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
120 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)
Of which: Loans collateralised by commercial
140 Annex V.Part 2.86(a), 87 Annex V.Part 2.86(a), 87
immovable property
150 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
Of which: Loans collateralised by residential
160 Annex V.Part 2.86(a), 87 Annex V.Part 2.86(a), 87
immovable property
170 Of which: Credit for consumption Annex V.Part 2.88(a) Annex V.Part 2.88(a)

DEBT INSTRUMENTS AT COST OR AT


180 Annex V.Part 2.233(a) Annex V.Part 2.233(a)
AMORTISED COST

181 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b)
182 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
183 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
184 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
185 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
186 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
191 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)
192 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
193 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
194 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
195 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
196 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
197 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
DEBT INSTRUMENTS AT FAIR VALUE
THROUGH OTHER COMPREHENSIVE INCOME
201 Annex V.Part 2.233(b) Annex V.Part 2.233(b)
OR THROUGH EQUITY SUBJECT TO
IMPAIRMENT
211 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b)
212 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
213 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
214 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
215 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
216 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
221 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)
222 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
223 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
224 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
225 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
226 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
227 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
DEBT INSTRUMENTS AT STRICT LOCOM, OR
FAIR VALUE THROUGH PROFIT OR LOSS OR
231 Annex V.Part 2.233(c), 234 Annex V.Part 2.233(c), 234
THROUGH EQUITY NOT SUBJECT TO
IMPAIRMENT
DEBT INSTRUMENTS OTHER THAN HELD FOR
330 Annex V.Part 2.217 Annex V.Part 2.217
TRADING OR TRADING

335 DEBT INSTRUMENTS HELD FOR SALE Annex V.Part 2.220

CRR Annex I; Annex V.Part 1.44(g), CRR Annex I; Annex V.Part 1.44(g),
340 Loan commitments given
Part 2.112, 113, 224 Part 2.102-105, 113, 116, 224
350 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
360 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
370 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
380 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
390 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
400 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
IFRS 4 Annex A; CRR Annex I; Annex
CRR Annex I; Annex V.Part 1.44(f),
410 Financial guarantees given V.Part 1.44(f), Part 2.102-105, 114,
Part 2.112, 114, 225
116, 225
420 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
430 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
440 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
450 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
460 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
470 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
CRR Annex I; Annex V.Part 1.44(g), CRR Annex I; Annex V.Part 1.44(g),
480 Other Commitments given
Part 2.112, 115, 224 Part 2.102-105, 115, 116, 224
490 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
500 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
510 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
520 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
530 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
540 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
550 OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217 Annex V.Part 2.217

54
EN
ANNEX IV

55
EN
ANNEX IV

18. Information on performing and non-performing exposures

Maximum amount of the collateral or


Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions guarantee that can be considered
Annex V. Part 2.119
Performing Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit Collateral received and financial
exposures - risk and provisions guarantees received
Accumulated
impairment and Unlikely to pay that Financial
Past due Past due
provisions are not past-due or Past due Collateral received guarantees
> 90 days > 180 days
past-due < = 90 > 1 year < = 5 year Past due > 5 years on non-performing received on non-
<= 180 days <= 1 year
days exposues performing
exposures

130 140 150 160 170 180 190 195 200 210

References National GAAP Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2.
compatible IFRS 238 238 238 236, 238 236, 238 236, 238 236, 238 236, 238 239 239

References National GAAP based Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2.
on BAD 238 238 238 236, 238 236, 238 236, 238 236, 238 236, 238 239 239

010 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b)
020 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
030 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
040 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
050 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
060 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
070 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)
080 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
090 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
100 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
110 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
120 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)
Of which: Loans collateralised by commercial
140 Annex V.Part 2.86(a), 87 Annex V.Part 2.86(a), 87
immovable property
150 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
Of which: Loans collateralised by residential
160 Annex V.Part 2.86(a), 87 Annex V.Part 2.86(a), 87
immovable property
170 Of which: Credit for consumption Annex V.Part 2.88(a) Annex V.Part 2.88(a)

DEBT INSTRUMENTS AT COST OR AT


180 Annex V.Part 2.233(a) Annex V.Part 2.233(a)
AMORTISED COST

181 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b)
182 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
183 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
184 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
185 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
186 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
191 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)
192 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
193 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
194 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
195 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
196 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
197 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
DEBT INSTRUMENTS AT FAIR VALUE
THROUGH OTHER COMPREHENSIVE INCOME
201 Annex V.Part 2.233(b) Annex V.Part 2.233(b)
OR THROUGH EQUITY SUBJECT TO
IMPAIRMENT
211 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b)
212 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
213 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
214 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
215 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
216 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
221 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)
222 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
223 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
224 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
225 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
226 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
227 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
DEBT INSTRUMENTS AT STRICT LOCOM, OR
FAIR VALUE THROUGH PROFIT OR LOSS OR
231 Annex V.Part 2.233(c), 234 Annex V.Part 2.233(c), 234
THROUGH EQUITY NOT SUBJECT TO
IMPAIRMENT
DEBT INSTRUMENTS OTHER THAN HELD FOR
330 Annex V.Part 2.217 Annex V.Part 2.217
TRADING OR TRADING

335 DEBT INSTRUMENTS HELD FOR SALE Annex V.Part 2.220

CRR Annex I; Annex V.Part 1.44(g), CRR Annex I; Annex V.Part 1.44(g),
340 Loan commitments given
Part 2.112, 113, 224 Part 2.102-105, 113, 116, 224
350 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
360 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
370 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
380 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
390 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
400 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
IFRS 4 Annex A; CRR Annex I; Annex
CRR Annex I; Annex V.Part 1.44(f),
410 Financial guarantees given V.Part 1.44(f), Part 2.102-105, 114,
Part 2.112, 114, 225
116, 225
420 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
430 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
440 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
450 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
460 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
470 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
CRR Annex I; Annex V.Part 1.44(g), CRR Annex I; Annex V.Part 1.44(g),
480 Other Commitments given
Part 2.112, 115, 224 Part 2.102-105, 115, 116, 224
490 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
500 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
510 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
520 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
530 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
540 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
550 OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217 Annex V.Part 2.217

56
EN
ANNEX IV

57
EN
ANNEX IV

19. Information forborne exposures

Gross carrying amount / nominal amount of exposures with forbearance measures

Performing exposures with forbearance measures Non-performing exposures with forbearance measures

of which:
Instruments with Performing forborne Instruments with
modifications in exposures under modifications in of which: of which:
References National GAAP based on References National GAAP Refinancing Refinancing
their terms and probation their terms and Defaulted Impaired
BAD compatible IFRS conditions reclassified from conditions
non-performing

010 020 030 040 050 060 070 080 090 100

IFRS 9.5.5.1; IFRS


Annex V. Part 1.34,
Annex V. Part 2. Annex V. Part Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part Annex V. Part 2. CRR art 178; Annex 9.Appendix A;
Part 2. 118, 240-
256, 259-262 2.241(a), 266 241 (b), 265-266 256(b), 261 259-263 2.241(a), 266 241 (b), 265-266 V. Part 2.264(b) Annex V.Part
245, 251-258
2.264(a)

Annex V. Part 1.34, CRR art 4(95);


Annex V. Part 2. Annex V. Part Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part Annex V. Part 2. CRR art 178; Annex
Part 2. 118, 240- Annex V.Part
256, 259-262 2.241(a), 266 241 (b), 265-266 256(b), 261 259-263 2.241(a), 266 241 (b), 265-266 V. Part 2.264(b)
245, 251-255 2.264(a)
010 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b)
020 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
030 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
040 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
050 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
060 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
070 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)
080 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
090 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
100 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
110 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
120 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)
Of which: Loans collateralised by commercial immovable
140 Annex V.Part 2.86(a), 87 Annex V.Part 2.86(a), 87
property
150 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)

160 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87 Annex V.Part 2.86(a), 87

170 Of which: Credit for consumption Annex V.Part 2.88(a) Annex V.Part 2.88(a)

180 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part 2.249(a) Annex V.Part 2.249(a)
181 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b)
182 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
183 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
184 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
185 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
186 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
191 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)
192 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
193 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
194 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
195 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
196 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
197 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER
201 COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT Annex V.Part 2.249(b) Annex V.Part 2.249(b)
TO IMPAIRMENT
211 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b)
212 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
213 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
214 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
215 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
216 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
221 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)
222 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
223 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
224 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
225 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
226 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
227 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE
231 THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT Annex V.Part 2.249(c) Annex V.Part 2.249(c)
SUBJECT TO IMPAIRMENT
DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING
330 Annex V.Part 2.246 Annex V.Part 2.246
OR TRADING

335 DEBT INSTRUMENTS HELD FOR SALE Annex V.Part 2.247

CRR Annex I; Annex V.Part 1.44(g), Part CRR Annex I; Annex V.Part 1.44(g),
340 Loan commitments given
2.112, 113, 246 Part 2.102-105, 113, 116, 246

58
EN
ANNEX IV

19. Information forborne exposures

Non-performing exposures with forbearance measures

of which:
Forbearance of
References National GAAP based on References National GAAP exposures non-
BAD compatible IFRS performing prior to
forbearance

110

Annex V. Part 2.
231, 252(a), 263

Annex V. Part 2.
231, 252(a), 263

010 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b)
020 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
030 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
040 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
050 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
060 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
070 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)
080 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
090 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
100 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
110 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
120 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)
Of which: Loans collateralised by commercial immovable
140 Annex V.Part 2.86(a), 87 Annex V.Part 2.86(a), 87
property
150 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)

160 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87 Annex V.Part 2.86(a), 87

170 Of which: Credit for consumption Annex V.Part 2.88(a) Annex V.Part 2.88(a)

180 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part 2.249(a) Annex V.Part 2.249(a)
181 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b)
182 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
183 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
184 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
185 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
186 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
191 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)
192 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
193 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
194 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
195 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
196 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
197 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER
201 COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT Annex V.Part 2.249(b) Annex V.Part 2.249(b)
TO IMPAIRMENT
211 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b)
212 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
213 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
214 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
215 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
216 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
221 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)
222 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
223 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
224 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
225 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
226 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
227 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE
231 THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT Annex V.Part 2.249(c) Annex V.Part 2.249(c)
SUBJECT TO IMPAIRMENT
DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING
330 Annex V.Part 2.246 Annex V.Part 2.246
OR TRADING

335 DEBT INSTRUMENTS HELD FOR SALE Annex V.Part 2.247

CRR Annex I; Annex V.Part 1.44(g), Part CRR Annex I; Annex V.Part 1.44(g),
340 Loan commitments given
2.112, 113, 246 Part 2.102-105, 113, 116, 246

59
EN
ANNEX IV

19. Information forborne exposures

Maximum amount of the collateral or


Accumulated impairment, accumulated negative changes in fair value due to credit risk and
guarantee that can be considered
provisions
Annex V. Part 2.119

Non-performing exposures with forbearance measures -


Collateral received and financial
Accumulated impairment, accumulated negative changes
Perfoming guarantees received
in fair value due to credit risk and provisions
exposures with
forbearance
measures - Financial
Accumulated Instruments with Collateral received
guarantees received
impairment and modifications in on exposures with
References National GAAP based on References National GAAP Refinancing on exposures with
provisions their terms and forbearance
BAD compatible IFRS forbearance
conditions measures
measures

120 130 140 150 160 170 180

Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2.
267 207 207 241(a), 267 241(b), 267 268 268

Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2.
267 207 207 241(a), 267 241(b), 267 268 268

010 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b)
020 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
030 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
040 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
050 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
060 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
070 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)
080 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
090 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
100 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
110 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
120 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)
Of which: Loans collateralised by commercial immovable
140 Annex V.Part 2.86(a), 87 Annex V.Part 2.86(a), 87
property
150 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)

160 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87 Annex V.Part 2.86(a), 87

170 Of which: Credit for consumption Annex V.Part 2.88(a) Annex V.Part 2.88(a)

180 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part 2.249(a) Annex V.Part 2.249(a)
181 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b)
182 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
183 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
184 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
185 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
186 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
191 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)
192 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
193 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
194 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
195 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
196 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
197 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER
201 COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT Annex V.Part 2.249(b) Annex V.Part 2.249(b)
TO IMPAIRMENT
211 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b)
212 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
213 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
214 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
215 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
216 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
221 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)
222 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
223 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
224 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
225 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
226 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
227 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE
231 THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT Annex V.Part 2.249(c) Annex V.Part 2.249(c)
SUBJECT TO IMPAIRMENT
DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING
330 Annex V.Part 2.246 Annex V.Part 2.246
OR TRADING

335 DEBT INSTRUMENTS HELD FOR SALE Annex V.Part 2.247

CRR Annex I; Annex V.Part 1.44(g), Part CRR Annex I; Annex V.Part 1.44(g),
340 Loan commitments given
2.112, 113, 246 Part 2.102-105, 113, 116, 246

60
EN
ANNEX IV
20. Geographical breakdown

61
EN
ANNEX IV
20.4 Geographical breakdown of assets by residence of the counterparty

z-axis Country of residence of the counterparty

Accumulated negative
changes in fair value due
Gross carrying amount Accumulated impairment
Of which: held for trading of which: financial assets to credit risk on non-
Of which: debt forbearance Of which: non-perfoming performing exposures
or trading subject to impairment

References National GAAP Annex V.Part 1.34, Part Annex V.Part 1.15(a), 16(a),
References National GAAP based on BAD Annex V.Part 2.273 Annex V.Part 2.275 Annex V.Part 2.275 Annex V.Part 2.274 Annex V.Part 2.274
compatible IFRS 2.271, 275 17, Part 2.273
010 011 012 022 025 031 040
IFRS 9 Appendix A, Annex V.Part
010 Derivatives CRR Annex II; Annex V.Part 2.272
2.272
020 Of which: credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
030 Of which: other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
ECB/2013/33 Annex 2.Part 2.4-5; Annex V
040 Equity instruments IAS 32.11
Part 1.44(b)
050 Of which: credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
060 Of which: other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
070 Of which: non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
080 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b)
090 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
100 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
110 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
120 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
130 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
140 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)
150 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
160 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
170 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
180 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
190 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
200 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)
210 Of which: Loans collateralized by commercial immovable property Annex V.Part 2.86(a), 87 Annex V.Part 2.86(a), 87
220 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
230 Of which: Loans collateralized by residential immovable property Annex V.Part 2.86(a), 87 Annex V.Part 2.86(a), 87
240 Of which: Credit for consumption Annex V.Part 2.88(a) Annex V.Part 2.88(a)

20.5 Geographical breakdown of off-balance sheet exposures by residence of the counterparty

z-axis Country of residence of the counterparty

Provisions for commitments


Nominal amount
Of which: debt and guarantees given
Of which: non-perfoming
forbearance
References National GAAP
References National GAAP based on BAD Annex V.Part 2.118, 271 Annex V.Part 2.240-258 Annex V.Part 2.275 Annex V.Part 2.276
compatible IFRS
010 022 025 030
CRR Annex I; Annex V.Part 1.44(g), Part CRR Annex I; Annex V.Part 1.44(g),
010 Loan commitments given
2.112, 113 Part 2.102-105, 113, 116
IFRS 4 Annex A; CRR Annex I; Annex
CRR Annex I; Annex V.Part 1.44(f), Part
020 Financial guarantees given V.Part 1.44(f), Part 2.102-105, 114,
2.112, 114
116
CRR Annex I; Annex V.Part 1.44(g), Part CRR Annex I; Annex V.Part 1.44(g),
030 Other Commitments given
2.112, 115 Part 2.102-105, 115, 116

62
EN
ANNEX IV
20.6 Geographical breakdown of liabilities by residence of the counterparty

z-axis Country of residence of the counterparty

Carrying amount
References National GAAP
References National GAAP based on BAD Annex V.Part 1.27-28, 2.271
compatible IFRS
010
CRR Annex II; Annex V.Part 1.24(a), 25, 26, IFRS 9 Appendix A, Annex V.Part
010 Derivatives
44(e), Part 2.272 1.44(e), Part 2.272
020 Of which: credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
030 Of which: other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)

040 Short positions Annex V.Part 1.44(d) IFRS 9.BA7(b); Annex V.Part 1.44(d)

050 Of which: credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
060 Of which: other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part ECB/2013/33 Annex 2.Part 2.9; Annex
070 Deposits
1.36 V.Part 1.36
080 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
090 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
100 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
110 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
120 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
130 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)

63
EN
ANNEX IV
40. Group structure

40.1 Group structure: "entity-by-entity"

Fair value of
Accounting
Accumulated Accounting investments for
Share capital of Equity of Total assets of Profit or (-) loss Residence of Sector of Voting rights Group structure treatment Goodwill link to
LEI code Entity code Entity name Entry date NACE Code equity interest treatment [CRR Carrying amount Acquisition cost which there are
investee investee investee of investee investee investee [%] [relationship] [Accounting Investee
[%] Group] published price
Group]
quotations

IFRS 12.12(a), IFRS 12.12.(b), IFRS 12.21(b);


IFRS 12.B12(b); IFRS 12.B12(b); IFRS 12.B12(b); IFRS 12.21(a)(iv); IFRS 12.21(a)(iv); IFRS 12.10(a)(i); CRR art 18; Annex IFRS 12.21(b)(iii);
Annex V.Part Annex V.Part 21(a)(i); Annex Annex V.Part Annex V.Part 21.(a).(iii); Annex Annex V.Part Annex V.Part Annex V.Part Annex V.Part Annex V.Part Annex V.Part
Annex V.Part Annex V.Part Annex V.Part Annex V.Part Annex V.Part Annex V.Part V.Part 2.294-295, Annex V.Part
2.294-295, 296(a) 2.294-295, 296(b) V.Part 2.294-295, 2.294-295, 296(d) 2.294-295, 296(e) V.Part 2.294-295, 2.294-295, 296(h) 2.294-295, 296(i) 2.294-295, 2.294-295, 296(0) 2.294-295, 296(p) 2.294-295, 296(q)
2.294-295, 296(f) 2.294-295, 296(f) 2.294-295, 296(f) 2.294-295, 296(j) 2.294-295, 296(k) 2.294-295, 296(l) 296(n) 2.294-295, 296(r)
296(c) 296(g) 296(m)

Annex V.Part CRR art 423(b);


Annex V.Part Annex V.Part Annex V.Part Annex V.Part Annex V.Part Annex V.Part Annex V.Part Annex V.Part Annex V.Part Annex V.Part Annex V.Part Annex V.Part Annex V.Part Annex V.Part Annex V.Part Annex V.Part Annex V.Part Annex V.Part
2.294-295, Annex V.Part
2.294-295, 296(a) 2.294-295, 296(b) 2.294-295, 296(c) 2.294-295, 296(d) 2.294-295, 296(e) 2.294-295, 296(f) 2.294-295, 296(f) 2.294-295, 296(f) 2.294-295, 296(q) 2.294-295, 296(h) 2.294-295, 296(i) 2.294-295, 296(j) 2.294-295, 296(k) 2.294-295, 296(l) 2.294-295, 296(0) 2.294-295, 296(p) 2.294-295, 296(q) 2.294-295, 296(r)
296(m) 2.294-295, 296(n)

010 020 030 040 050 060 070 080 090 095 100 110 120 130 140 150 160 170 180 190
LEI code is Identification code Sector of NACE code. For Indicate the Accounting scope Accounting Amounts reported Amounts paid by Amount of goodwill
required for of the Investee. counterparty (see non-financial relationship of consolidation in treatment with the on the balance the investors reported on the
entities that fall Table 80.91 types in paragraph corporations, NACE between the accounting group CRR scope of sheet for investees consolidated
under EMIR or includes only 35 of part 1 of codes shall be parent and the (full consolidation, consolidation (full that are neither balance sheet for
Dodd-Franck subsidiaries. Appendix V) reported with the investee proportional integration, fully neither the investee in the
regulation first level of (subsidiary, joint consolidation or proportional proportionally items goodwill or
disaggregation (by venture or equity method) integration or consolidated investments in
Comments "section"); for associate). equity method) subsidiaries, joint
financial ventures ans
corporations, NACE associated.
code shall be
reported with a
two level detail (by
"division").

64