|
17.8.2017 |
EN |
Official Journal of the European Union |
L 213/1 |
COMMISSION IMPLEMENTING REGULATION (EU) 2017/1443
of 29 June 2017
amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council
(Text with EEA relevance)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) No 575/2013 of 26 June 2013 of the European Parliament and of the Council on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (1) and in particular the fourth subparagraph of Article 99(5), the fourth subparagraph of Article 99(6), the third subparagraph of Article 101(4) and the third subparagraph of Article 394(4) thereof,
Whereas:
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(1) |
Commission Implementing Regulation (EU) No 680/2014 (2) specifies the modalities according to which institutions are required to report information relevant to their compliance with Regulation (EU) No 575/2013. Article 99(5) of Regulation (EU) No 575/2013 mandates the European Banking Authority (EBA) to draft implementing technical standards to specify uniform formats for the reporting of financial information by institutions subject to Article 4 of Regulation (EC) No 1606/2002 of the European Parliament and of the Council (3) and credit institutions other than those referred to in that Article that prepare their consolidated accounts in conformity with the international accounting standards adopted in accordance with the procedure laid down in Article 6(2) of Regulation (EC) No 1606/2002. Article 99(6) of Regulation (EU) No 575/2013 also mandates the EBA to draft implementing technical standards to specify uniform formats for the reporting of financial information by institutions subject to accounting frameworks based on Council Directive 86/635/EEC (4) to which the competent authorities may extend the reporting requirements. Each of these provisions relate to aspects of the framework for supervisory reporting in the Union which need to be aligned with newly applicable international standards. |
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(2) |
International Accounting Standards adopted in accordance with the procedure laid down in Article 6(2) of Regulation (EC) No 1606/2002 are based on International Financial Reporting Standards (IFRS) developed by the International Accounting Standards Board (IASB). |
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(3) |
In July 2014, the IASB issued IFRS 9 Financial Instruments (‘IFRS 9’) as the new standard for the accounting of financial instruments, with the view to its international application from 1 January 2018. IFRS 9 was adopted in the Union on 22 November 2016 by means of Commission Regulation (EU) 2016/2067 (5). |
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(4) |
IFRS 9 fundamentally changes the accounting for financial instruments for institutions that are subject to Article 99(2) of Regulation (EU) No 575/2013. IFRS 9 includes a logical model for classification and measurement, a single, forward-looking ‘expected loss’ impairment model and a substantially-reformed approach to hedge accounting. Therefore reporting by institutions should be amended accordingly. |
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(5) |
Further, it is necessary to update the templates and instructions related to the reporting of the gross carrying amount of financial assets measured at fair value through profit and loss. This is because of the need to clarify the definition of ‘gross carrying amount’ for credit risk monitoring, to increase the data quality of the information reported and to reduce reporting burden. |
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(6) |
It is also necessary to update the templates and instructions for institutions that are subject to accounting frameworks based on Directive 86/635/EEC, to ensure that reported financial information remains relevant and aligned between all institutions and to address information gaps related to specific national accounting frameworks previously not fully reflected in the templates. |
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(7) |
Given the intrinsic link of financial reporting with the applicable accounting standards, it is necessary that the date of application of this Regulation coincides with the date of application of the IFRS 9. For the same reason, it is also necessary that, for those institutions applying an accounting year that is different from the calendar year, the date of application of this Regulation coincides with the date of application of the IFRS 9, which is that date of the calendar year at which the financial year begins for those institutions. |
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(8) |
This Regulation is based on the draft implementing technical standards submitted by the European Banking Authority (EBA) to the Commission. |
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(9) |
The European Banking Authority has conducted open public consultations on the draft implementing technical standards on which this Regulation is based, analysed the potential related costs and benefits and requested the opinion of the Banking Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council (6). |
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(10) |
Implementing Regulation (EU) No 680/2014 should be amended accordingly, |
HAS ADOPTED THIS REGULATION:
Article 1
Implementing Regulation (EU) No 680/2014 is amended as follows:
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(a) |
Annex III to Implementing Regulation (EU) No 680/2014 is replaced by the text set out in Annex I to this Regulation. |
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(b) |
Annex IV to Implementing Regulation (EU) No 680/2014 is replaced by the text set out in Annex II to this Regulation. |
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(c) |
Annex V to Implementing Regulation (EU) No 680/2014 is replaced by the text set out in Annex III to this Regulation. |
Article 2
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 January 2018.
With regard to the following institutions, where those institutions apply an accounting year that is different from the calendar year, Annexes I and III to this Regulation shall apply from the beginning of the accounting year commencing after 1 January 2018:
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(a) |
institutions subject to Article 4 of Regulation (EC) No 1606/2002; |
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(b) |
credit institutions other than those referred to in Article 4 of Regulation (EC) No 1606/2002 that prepare their consolidated accounts in conformity with the international accounting standards adopted in accordance with the procedure laid down in Article 6(2) of that Regulation; |
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(c) |
credit institutions applying international accounting standards as applicable under Regulation (EC) No 1606/2002 for the reporting of own funds on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013. |
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 29 June 2017.
For the Commission
The President
Jean-Claude JUNCKER
(1) OJ L 176, 27.6.2013, p. 1.
(2) Commission Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 (OJ L 191, 28.6.2014, p. 1).
(3) Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (OJ L 243, 11.9.2002, p. 1).
(4) Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (OJ L 372, 31.12.1986, p. 1).
(5) Commission Regulation (EU) 2016/2067 of 22 November 2016 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 9 (OJ L 323, 29.11.2016, p. 1).
(6) Regulation (EU) No 1093/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Banking Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/78/EC (OJ L 331, 15.12.2010, p. 12).
ANNEX I
‘ANNEX III
REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS
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FINREP TEMPLATES FOR IFRS |
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TEMPLATE NUMBER |
TEMPLATE CODE |
NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE |
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PART 1 [QUARTERLY FREQUENCY] |
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Balance Sheet Statement [Statement of Financial Position] |
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1.1 |
F 01.01 |
Balance Sheet Statement: assets |
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1.2 |
F 01.02 |
Balance Sheet Statement: liabilities |
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1.3 |
F 01.03 |
Balance Sheet Statement: equity |
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2 |
F 02.00 |
Statement of profit or loss |
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3 |
F 03.00 |
Statement of comprehensive income |
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Breakdown of financial assets by instrument and by counterparty sector |
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4.1 |
F 04.01 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading |
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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 |
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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 |
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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 |
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4.4.1 |
F 04.04.1 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost |
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4.5 |
F 04.05 |
Subordinated financial assets |
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5.1 |
F 05.01 |
Breakdown of non-trading Loans and advances by product |
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6.1 |
F 06.01 |
Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes |
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F 07.00 |
Financial assets subject to impairment that are past due |
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7.1 |
F 07.01 |
Financial assets subject to impairment that are past due |
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Breakdown of financial liabilities |
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8.1 |
F 08.01 |
Breakdown of financial liabilities by product and by counterparty sector |
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8.2 |
F 08.02 |
Subordinated financial liabilities |
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Loan commitments, financial guarantees and other commitments |
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9.1.1 |
F 09.01.1 |
Off-balance sheet exposures : loan commitments, financial guarantees and other commitments given |
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9.2 |
F 09.02 |
Loan commitments, financial guarantees and other commitments received |
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10 |
F 10.00 |
Derivatives - Trading and economic hedges |
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Hedge accounting |
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11.1 |
F 11.01 |
Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge |
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11.3 |
F 11.03 |
Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge |
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11.4 |
F 11.04 |
Hedged items in fair value hedges |
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Movements in allowances and provisions for credit losses |
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12.1 |
F 12.01 |
Movements in allowances and provisions for credit losses |
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12.2 |
F 12.02 |
Transfers between impairment stages (gross basis presentation) |
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Collateral and guarantees received |
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13.1 |
F 13.01 |
Breakdown of collateral and guarantees by loans and advances other than held for trading |
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13.2 |
F 13.02 |
Collateral obtained by taking possession during the period [held at the reporting date] |
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13.3 |
F 13.03 |
Collateral obtained by taking possession [tangible assets] accumulated |
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14 |
F 14.00 |
Fair value hierarchy: financial instruments at fair value |
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15 |
F 15.00 |
Derecognition and financial liabilities associated with transferred financial assets |
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Breakdown of selected statement of profit or loss items |
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16.1 |
F 16.01 |
Interest income and expenses by instrument and counterparty sector |
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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 |
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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 |
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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 |
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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 |
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16.5 |
F 16.05 |
Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument |
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16.6 |
F 16.06 |
Gains or losses from hedge accounting |
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16.7 |
F 16.07 |
Impairment on non-financial assets |
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Reconciliation between accounting and CRR scope of consolidation: Balance Sheet |
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17.1 |
F 17.01 |
Reconciliation between accounting and CRR scope of consolidation: Assets |
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17.2 |
F 17.02 |
Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given |
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17.3 |
F 17.03 |
Reconciliation between accounting and CRR scope of consolidation: Liabilities |
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18 |
F 18.00 |
Performing and non-performing exposures |
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19 |
F 19.00 |
Forborne exposures |
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PART 2 [QUATERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING] |
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Geographical breakdown |
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20.1 |
F 20.01 |
Geographical breakdown of assets by location of the activities |
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20.2 |
F 20.02 |
Geographical breakdown of liabilities by location of the activities |
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20.3 |
F 20.03 |
Geographical breakdown of main statement of profit or loss items by location of the activities |
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20.4 |
F 20.04 |
Geographical breakdown of assets by residence of the counterparty |
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20.5 |
F 20.05 |
Geographical breakdown of off-balance sheet exposures by residence of the counterparty |
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20.6 |
F 20.06 |
Geographical breakdown of liabilities by residence of the counterparty |
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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 |
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21 |
F 21.00 |
Tangible and intangible assets: assets subject to operating lease |
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Asset management, custody and other service functions |
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22.1 |
F 22.01 |
Fee and commission income and expenses by activity |
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22.2 |
F 22.02 |
Assets involved in the services provided |
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|
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PART 3 [SEMI-ANNUAL] |
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Off-balance sheet activities: interests in unconsolidated structured entities |
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30.1 |
F 30.01 |
Interests in unconsolidated structured entities |
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30.2 |
F 30.02 |
Breakdown of interests in unconsolidated structured entities by nature of the activities |
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Related parties |
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31.1 |
F 31.01 |
Related parties: amounts payable to and amounts receivable from |
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31.2 |
F 31.02 |
Related parties: expenses and income generated by transactions with |
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PART 4 [ANNUAL] |
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Group structure |
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40.1 |
F 40.1 |
Group structure: "entity-by-entity" |
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40.2 |
F 40.02 |
Group structure: "instrument-by-instrument" |
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Fair value |
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41.1 |
F 41.01 |
Fair value hierarchy: financial instruments at amortised cost |
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41.2 |
F 41.02 |
Use of the Fair Value Option |
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42 |
F 42.00 |
Tangible and intangible assets: carrying amount by measurement method |
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43 |
F 43.00 |
Provisions |
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Defined benefit plans and employee benefits |
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44.1 |
F 44.01 |
Components of net defined benefit plan assets and liabilities |
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44.2 |
F 44.02 |
Movements in defined benefit plan obligations |
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44.3 |
F 44.03 |
Memo items [related to staff expenses] |
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Breakdown of selected items of statement of profit or loss |
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45.1 |
F 45.01 |
Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio |
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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 |
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45.3 |
F 45.03 |
Other operating income and expenses |
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46 |
F 46.00 |
Statement of changes in equity |
1. Balance Sheet Statement [Statement of Financial Position]
1.1 Assets
|
|
References |
Breakdown in table |
Carrying amount |
|
|
Annex V.Part 1.27 |
||||
|
010 |
||||
|
010 |
Cash, cash balances at central banks and other demand deposits |
IAS 1.54 (i) |
|
|
|
020 |
Cash on hand |
Annex V.Part 2.1 |
|
|
|
030 |
Cash balances at central banks |
Annex V.Part 2.2 |
|
|
|
040 |
Other demand deposits |
Annex V.Part 2.3 |
5 |
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|
050 |
Financial assets held for trading |
IFRS 9.Appendix A |
|
|
|
060 |
Derivatives |
IFRS 9.Appendix A |
10 |
|
|
070 |
Equity instruments |
IAS 32.11 |
4 |
|
|
080 |
Debt securities |
Annex V.Part 1.31 |
4 |
|
|
090 |
Loans and advances |
Annex V.Part 1.32 |
4 |
|
|
096 |
Non-trading financial assets mandatorily at fair value through profit or loss |
IFRS 7.8(a)(ii); IFRS 9.4.1.4 |
4 |
|
|
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 |
|
|
100 |
Financial assets designated at fair value through profit or loss |
IFRS 7.8(a)(i); IFRS 9.4.1.5 |
4 |
|
|
120 |
Debt securities |
Annex V.Part 1.31 |
4 |
|
|
130 |
Loans and advances |
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 |
|
|
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 |
|
|
240 |
Derivatives – Hedge accounting |
IFRS 9.6.2.1; Annex V.Part 1.22 |
11 |
|
|
250 |
Fair value changes of the hedged items in portfolio hedge of interest rate risk |
IAS 39.89A(a); IFRS 9.6.5.8 |
|
|
|
260 |
Investments in subsidiaries, joint ventures and associates |
IAS 1.54(e); Annex V.Part 1.21, Part 2.4 |
40 |
|
|
270 |
Tangible assets |
|
|
|
|
280 |
Property, Plant and Equipment |
IAS 16.6; IAS 1.54(a) |
21, 42 |
|
|
290 |
Investment property |
IAS 40.5; IAS 1.54(b) |
21, 42 |
|
|
300 |
Intangible assets |
IAS 1.54(c); CRR art 4(1)(115) |
|
|
|
310 |
Goodwill |
IFRS 3.B67(d); CRR art 4(1)(113) |
|
|
|
320 |
Other intangible assets |
IAS 38.8,118 |
21, 42 |
|
|
330 |
Tax assets |
IAS 1.54(n-o) |
|
|
|
340 |
Current tax assets |
IAS 1.54(n); IAS 12.5 |
|
|
|
350 |
Deferred tax assets |
IAS 1.54(o); IAS 12.5; CRR art 4(1)(106) |
|
|
|
360 |
Other assets |
Annex V.Part 2.5 |
|
|
|
370 |
Non-current assets and disposal groups classified as held for sale |
IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7 |
|
|
|
380 |
TOTAL ASSETS |
IAS 1.9(a), IG 6 |
|
|
1.2 Liabilities
|
|
References |
Breakdown in table |
Carrying amount |
|
|
Annex V.Part 1.27 |
||||
|
010 |
||||
|
010 |
Financial liabilities held for trading |
IFRS 7.8 (e) (ii); IFRS 9.BA.6 |
8 |
|
|
020 |
Derivatives |
IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) |
10 |
|
|
030 |
Short positions |
IFRS 9.BA7(b) |
8 |
|
|
040 |
Deposits |
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
8 |
|
|
050 |
Debt securities issued |
Annex V.Part 1.37 |
8 |
|
|
060 |
Other financial liabilities |
Annex V.Part 1.38-41 |
8 |
|
|
070 |
Financial liabilities designated at fair value through profit or loss |
IFRS 7.8 (e)(i); IFRS 9.4.2.2 |
8 |
|
|
080 |
Deposits |
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
8 |
|
|
090 |
Debt securities issued |
Annex V.Part 1.37 |
8 |
|
|
100 |
Other financial liabilities |
Annex V.Part 1.38-41 |
8 |
|
|
110 |
Financial liabilities measured at amortised cost |
IFRS 7.8(g); IFRS 9.4.2.1 |
8 |
|
|
120 |
Deposits |
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
8 |
|
|
130 |
Debt securities issued |
Annex V.Part 1.37 |
8 |
|
|
140 |
Other financial liabilities |
Annex V.Part 1.38-41 |
8 |
|
|
150 |
Derivatives – Hedge accounting |
IFRS 9.6.2.1; Annex V.Part 1.26 |
11 |
|
|
160 |
Fair value changes of the hedged items in portfolio hedge of interest rate risk |
IAS 39.89A(b), IFRS 9.6.5.8 |
|
|
|
170 |
Provisions |
IAS 37.10; IAS 1.54(l) |
43 |
|
|
180 |
Pensions and other post employment defined benefit obligations |
IAS 19.63; IAS 1.78(d); Annex V.Part 2.9 |
43 |
|
|
190 |
Other long term employee benefits |
IAS 19.153; IAS 1.78(d); Annex V.Part 2.10 |
43 |
|
|
200 |
Restructuring |
IAS 37.71, 84(a) |
43 |
|
|
210 |
Pending legal issues and tax litigation |
IAS 37.Appendix C. Examples 6 and 10 |
43 |
|
|
220 |
Commitments and guarantees given |
IFRS 9.4.2.1(c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.11 |
9 12 43 |
|
|
230 |
Other provisions |
IAS 37.14 |
43 |
|
|
240 |
Tax liabilities |
IAS 1.54(n-o) |
|
|
|
250 |
Current tax liabilities |
IAS 1.54(n); IAS 12.5 |
|
|
|
260 |
Deferred tax liabilities |
IAS 1.54(o); IAS 12.5; CRR art 4(1)(108) |
|
|
|
270 |
Share capital repayable on demand |
IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12 |
|
|
|
280 |
Other liabilities |
Annex V.Part 2.13 |
|
|
|
290 |
Liabilities included in disposal groups classified as held for sale |
IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 |
|
|
|
300 |
TOTAL LIABILITIES |
IAS 1.9(b);IG 6 |
|
|
1.3 Equity
|
|
References |
Breakdown in table |
Carrying amount |
|
|
010 |
||||
|
010 |
Capital |
IAS 1.54(r), BAD art 22 |
46 |
|
|
020 |
Paid up capital |
IAS 1.78(e) |
|
|
|
030 |
Unpaid capital which has been called up |
Annex V.Part 2.14 |
|
|
|
040 |
Share premium |
IAS 1.78(e); CRR art 4(1)(124) |
46 |
|
|
050 |
Equity instruments issued other than capital |
Annex V.Part 2.18-19 |
46 |
|
|
060 |
Equity component of compound financial instruments |
IAS 32.28-29; Annex V.Part 2.18 |
|
|
|
070 |
Other equity instruments issued |
Annex V.Part 2.19 |
|
|
|
080 |
Other equity |
IFRS 2.10; Annex V.Part 2.20 |
|
|
|
090 |
Accumulated other comprehensive income |
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 |
|
|
|
124 |
Share of other recognised income and expense of investments in subsidaries, joint ventures and associates |
IAS 1.IG6; IAS 28.10 |
|
|
|
320 |
Fair value changes of equity instruments measured at fair value through other comprehensive income |
IAS 1.7(d); IFRS 9 5.7.5, B5.7.1; Annex V.Part 2.21 |
|
|
|
330 |
Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income |
IAS 1.7(e);IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.22 |
|
|
|
340 |
Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item] |
IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.22 |
|
|
|
350 |
Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] |
IAS 1.7(e);IFRS 9.5.7.5;.6.5.8(a);Annex V.Part 2.57 |
|
|
|
360 |
Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk |
IAS 1.7(f); IFRS 9 5.7.7;Annex V.Part 2.23 |
|
|
|
128 |
Items that may be reclassified to profit or loss |
IAS 1.82A(a) (ii) |
|
|
|
130 |
Hedge of net investments in foreign operations [effective portion] |
IFRS9.6.5.13(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.24 |
|
|
|
140 |
Foreign currency translation |
IAS 21.52(b); IAS 21.32, 38-49 |
|
|
|
150 |
Hedging derivatives. Cash flow hedges reserve [effective portion] |
IAS 1.7 (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS 9.6.5.11(b); Annex V.Part 2.25 |
|
|
|
155 |
Fair value changes of debt instruments measured at fair value through other comprehensive income |
IAS 1.7(da); IFRS 9.4.1.2A; 5.7.10; Annex V.Part 2.26 |
|
|
|
165 |
Hedging instruments [not designated elements] |
IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24 E (b)(c); Annex V.Part 2.60 |
|
|
|
170 |
Non-current assets and disposal groups classified as held for sale |
IFRS 5.38, IG Example 12 |
|
|
|
180 |
Share of other recognised income and expense of investments in subsidaries, joint ventures and associates |
IAS 1.IG6; IAS 28.10 |
|
|
|
190 |
Retained earnings |
CRR art 4(1)(123) |
|
|
|
200 |
Revaluation reserves |
IFRS 1.30, D5-D8; Annex V.Part 2.28 |
|
|
|
210 |
Other reserves |
IAS 1.54; IAS 1.78(e) |
|
|
|
220 |
Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method |
IAS 28.11; Annex V.Part 2.29 |
|
|
|
230 |
Other |
Annex V.Part 2.29 |
|
|
|
240 |
(-) Treasury shares |
IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.30 |
46 |
|
|
250 |
Profit or loss attributable to owners of the parent |
IAS 1.81B (b)(ii) |
2 |
|
|
260 |
(-) Interim dividends |
IAS 32.35 |
|
|
|
270 |
Minority interests [Non-controlling interests] |
IAS 1.54(q) |
|
|
|
280 |
Accumulated Other Comprehensive Income |
CRR art 4(1)(100) |
46 |
|
|
290 |
Other items |
|
46 |
|
|
300 |
TOTAL EQUITY |
IAS 1.9(c), IG 6 |
46 |
|
|
310 |
TOTAL EQUITY AND TOTAL LIABILITIES |
IAS 1.IG6 |
|
|
2. Statement of profit or loss
|
|
References |
Breakdown in table |
Current period |
|
|
010 |
||||
|
010 |
Interest income |
IAS 1.97; Annex V.Part 2.31 |
16 |
|
|
020 |
Financial assets held for trading |
IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34 |
|
|
|
025 |
Non-trading financial assets mandatorily at fair value through profit or loss |
IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1 |
|
|
|
030 |
Financial assets designated at fair value through profit or loss |
IFRS 7.20(a)(i), B5(e) |
|
|
|
041 |
Financial assets at fair value through other comprehensive income |
IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A |
|
|
|
051 |
Financial assets at amortised cost |
IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2 |
|
|
|
070 |
Derivatives - Hedge accounting, interest rate risk |
IFRS 9.Appendix A; .B6.6.16; Annex V.Part 2.35 |
|
|
|
080 |
Other assets |
Annex V.Part 2.36 |
|
|
|
085 |
Interest income on liabilities |
IFRS 9.5.7.1, Annex V.Part 2.37 |
|
|
|
090 |
(Interest expenses) |
IAS 1.97; Annex V.Part 2.31 |
16 |
|
|
100 |
(Financial liabilities held for trading) |
IFRS 7.20(a)(i), B5(e); Annex 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 |
|
|
|
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) |
IFRS 9.5.7.1, Annex V.Part 2.39 |
|
|
|
150 |
(Expenses on share capital repayable on demand) |
IFRIC 2.11 |
|
|
|
160 |
Dividend income |
Annex V.Part 2.40 |
31 |
|
|
170 |
Financial assets held for trading |
IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40 |
|
|
|
175 |
Non-trading financial assets mandatorily at fair value through profit or loss |
IFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40 |
|
|
|
191 |
Financial assets at fair value through other comprehensive income |
IFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41 |
|
|
|
192 |
Investments in subsidiaries, joint ventures and associates accounted for using other than equity method |
Annex V Part 2 .42 |
|
|
|
200 |
Fee and commission income |
IFRS 7.20(c) |
22 |
|
|
210 |
(Fee and commission expenses) |
IFRS 7.20(c) |
22 |
|
|
220 |
Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net |
Annex V.Part 2.45 |
16 |
|
|
231 |
Financial assets at fair value through other comprehensive income |
IFRS 9.4.12A; IFRS 9.5.7.10-11 |
|
|
|
241 |
Financial assets at amortised cost |
IFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2 |
|
|
|
260 |
Financial liabilities measured at amortised cost |
IFRS 7.20(a)(v); IFRS 9.5.7.2 |
|
|
|
270 |
Other |
|
|
|
|
280 |
Gains or (-) losses on financial assets and liabilities held for trading, net |
IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46 |
16 |
|
|
287 |
Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net |
IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46 |
|
|
|
290 |
Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net |
IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44 |
16, 45 |
|
|
300 |
Gains or (-) losses from hedge accounting, net |
Annex V.Part 2.47 |
16 |
|
|
310 |
Exchange differences [gain or (-) loss], net |
IAS 21.28, 52 (a) |
|
|
|
330 |
Gains or (-) losses on derecognition of non-financial assets, net |
IAS 1.34; Annex V. Part 2.48 |
45 |
|
|
340 |
Other operating income |
Annex V.Part 2.314-316 |
45 |
|
|
350 |
(Other operating expenses) |
Annex V.Part 2.314-316 |
45 |
|
|
355 |
TOTAL OPERATING INCOME, NET |
|
|
|
|
360 |
(Administrative expenses) |
|
|
|
|
370 |
(Staff expenses) |
IAS 19.7; IAS 1.102, IG 6 |
44 |
|
|
380 |
(Other administrative expenses) |
|
|
|
|
390 |
(Depreciation) |
IAS 1.102, 104 |
|
|
|
400 |
(Property, Plant and Equipment) |
IAS 1.104; IAS 16.73(e)(vii) |
|
|
|
410 |
(Investment Properties) |
IAS 1.104; IAS 40.79(d)(iv) |
|
|
|
420 |
(Other intangible assets) |
IAS 1.104; IAS 38.118(e)(vi) |
|
|
|
425 |
Modification gains or (-) losses, net |
IFRS 9.5.4.3, IFRS 9 Appendix A; 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 |
|
|
|
430 |
(Provisions or (-) reversal of provisions) |
IAS 37.59, 84; IAS 1.98(b)(f)(g) |
9 12 43 |
|
|
440 |
(Commitments and guarantees given) |
IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50 |
|
|
|
450 |
(Other provisions) |
|
|
|
|
460 |
(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) |
IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 53 |
12 |
|
|
481 |
(Financial assets at fair value through other comprehensive income) |
IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8 |
12 |
|
|
491 |
(Financial assets at amortised cost) |
IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8 |
12 |
|
|
510 |
(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) |
IAS 28.40-43 |
16 |
|
|
520 |
(Impairment or (-) reversal of impairment on non-financial assets) |
IAS 36.126(a)(b) |
16 |
|
|
530 |
(Property, plant and equipment) |
IAS 16.73(e)(v-vi) |
|
|
|
540 |
(Investment properties) |
IAS 40.79(d)(v) |
|
|
|
550 |
(Goodwill) |
IFRS 3.Appendix B67(d)(v); IAS 36.124 |
|
|
|
560 |
(Other intangible assets) |
IAS 38.118 (e)(iv)(v) |
|
|
|
570 |
(Other) |
IAS 36.126 (a)(b) |
|
|
|
580 |
Negative goodwill recognised in profit or loss |
IFRS 3.Appendix B64(n)(i) |
|
|
|
590 |
Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method |
Annex V.Part 2.54 |
|
|
|
600 |
Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations |
IFRS 5.37; Annex V.Part 2.55 |
|
|
|
610 |
PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS |
IAS 1.102, IG 6; IFRS 5.33 A |
|
|
|
620 |
(Tax expense or (-) income related to profit or loss from continuing operations) |
IAS 1.82(d); IAS 12.77 |
|
|
|
630 |
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS |
IAS 1, IG 6 |
|
|
|
640 |
Profit or (-) loss after tax from discontinued operations |
IAS 1.82(ea) ; IFRS 5.33(a), 5.33 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) |
|
|
|
670 |
PROFIT OR (-) LOSS FOR THE YEAR |
IAS 1.81A(a) |
|
|
|
680 |
Attributable to minority interest [non-controlling interests] |
IAS 1.81B (b)(i) |
|
|
|
690 |
Attributable to owners of the parent |
IAS 1.81B (b)(ii) |
|
|
3. Statement of comprehensive income
|
|
References |
Current period |
|
|
010 |
|||
|
010 |
Profit or (-) loss for the year |
IAS 1.7, IG6 |
|
|
020 |
Other comprehensive income |
IAS 1.7, IG6 |
|
|
030 |
Items that will not be reclassified to profit or loss |
IAS 1.82A(a)(i) |
|
|
040 |
Tangible assets |
IAS 1.7, IG6; IAS 16.39-40 |
|
|
050 |
Intangible assets |
IAS 1.7; IAS 38.85-86 |
|
|
060 |
Actuarial gains or (-) losses on defined benefit pension plans |
IAS 1.7, IG6; IAS 19.120(c) |
|
|
070 |
Non-current assets and disposal groups held for sale |
IFRS 5.38 |
|
|
080 |
Share of other recognised income and expense of entities accounted for using the equity method |
IAS 1.IG6; IAS 28.10 |
|
|
081 |
Fair value changes of equity instruments measured at fair value through other comprehensive income |
IAS 1.7(d) |
|
|
083 |
Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net |
IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.57 |
|
|
084 |
Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item] |
IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.57 |
|
|
085 |
Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] |
IFRS 9.5.7.5;.6.5.8(a); Annex V.Part 2.57 |
|
|
086 |
Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk |
IAS 1.7(f) |
|
|
090 |
Income tax relating to items that will not be reclassified |
IAS 1.91(b); Annex V.Part 2.66 |
|
|
100 |
Items that may be reclassified to profit or loss |
IAS 1.82A(a)(ii) |
|
|
110 |
Hedge of net investments in foreign operations [effective portion] |
IFRS 9.6.5.13(a); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.58 |
|
|
120 |
Valuation gains or (-) losses taken to equity |
IAS 1.IG6;IFRS 9.6.5.13(a); IFRS 7.24C(b)(i);.24E(a); Annex V.Part 2.58 |
|
|
130 |
Transferred to profit or loss |
IAS 1.7, 92-95; IAS 21.48-49; IFRS 9.6.5.14; Annex V.Part 2.59 |
|
|
140 |
Other reclassifications |
Annex V.Part 2.65 |
|
|
150 |
Foreign currency translation |
IAS 1.7, IG6; IAS 21.52(b) |
|
|
160 |
Translation gains or (-) losses taken to equity |
IAS 21.32, 38-47 |
|
|
170 |
Transferred to profit or loss |
IAS 1.7, 92-95; IAS 21.48-49 |
|
|
180 |
Other reclassifications |
Annex V.Part 2.65 |
|
|
190 |
Cash flow hedges [effective portion] |
IAS 1.7, IG6; IAS 39.95(a)-96 IFRS 9.6.5.11(b); IFRS 7.24C(b)(i);.24E(a); |
|
|
200 |
Valuation gains or (-) losses taken to equity |
IAS 1.7(e),IG6; IFRS 9.6.5.11(a)(b)(d); IFRS 7.24C(b)(i), .24E(a) |
|
|
210 |
Transferred to profit or loss |
IAS 1.7, 92-95, IG6; IFRS 9.6.5.11(d)(ii)(iii);IFRS 7.24C(b)(iv),.24E(a) Annex V.Part 2.59 |
|
|
220 |
Transferred to initial carrying amount of hedged items |
IAS 1.IG6;IFRS 9.6.5.11(d)(i) |
|
|
230 |
Other reclassifications |
Annex V.Part 2.65 |
|
|
231 |
Hedging instruments [not designated elements] |
IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.60 |
|
|
232 |
Valuation gains or (-) losses taken to equity |
IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E (b)(c) |
|
|
233 |
Transferred to profit or loss |
IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.61 |
|
|
234 |
Other reclassifications |
Annex V.Part 2.65 |
|
|
241 |
Debt instruments at fair value through other comprehensive income |
IAS 1.7(da), IG 6; IAS 1.IG6; IFRS 9.5.6.4; Annex V.Part 2.62-63 |
|
|
251 |
Valuation gains or (-) losses taken to equity |
IFRS 7.20(a)(ii); IAS 1.IG6; IFRS 9.5.6.4 |
|
|
261 |
Transferred to profit or loss |
IAS 1.7, IAS 1.92-95, IAS 1.IG6; IFRS 9.5.6.7; Annex V.Part 2.64 |
|
|
270 |
Other reclassifications |
IFRS 5.IG Example 12;IFRS 9.5.6.5; Annex V.Part 2.64-65 |
|
|
280 |
Non-current assets and disposal groups held for sale |
IFRS 5.38 |
|
|
290 |
Valuation gains or (-) losses taken to equity |
IFRS 5.38 |
|
|
300 |
Transferred to profit or loss |
IAS 1.7, 92-95; IFRS 5.38 |
|
|
310 |
Other reclassifications |
IFRS 5.IG Example 12 |
|
|
320 |
Share of other recognised income and expense of Investments in subsidaries, joint ventures and associates |
IAS 1.IG6; IAS 28.10 |
|
|
330 |
Income tax relating to items that may be reclassified to profit or (-) loss |
IAS 1.91(b), IG6; Annex V.Part 2.66 |
|
|
340 |
Total comprehensive income for the year |
IAS 1.7, 81A(a), IG6 |
|
|
350 |
Attributable to minority interest [Non-controlling interest] |
IAS 1.83(b)(i), IG6 |
|
|
360 |
Attributable to owners of the parent |
IAS 1.83(b)(ii), IG6 |
|
4. Breakdown of financial assets by instrument and by counterparty sector
4.1 Financial assets held for trading
|
|
References |
Carrying amount |
|
|
Annex V.Part 1.27 |
|||
|
010 |
|||
|
005 |
Derivatives |
|
|
|
010 |
Equity instruments |
IAS 32.11, Annex V.Part 1.44(b) |
|
|
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) |
|
|
190 |
FINANCIAL ASSETS HELD FOR TRADING |
IFRS 9.Appendix A |
|
4.2.1 Non-trading financial assets mandatorily at fair value through profit or loss
|
|
References |
Carrying amount |
Accumulated negative changes in fair value due to credit risk on non-performing exposures |
|
|
Annex V.Part 1.27 |
Annex V.Part 2.69 |
|||
|
010 |
020 |
|||
|
010 |
Equity instruments |
IAS 32.11, Annex V.Part 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) |
|
|
|
180 |
NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS |
IFRS 7.8(a)(ii); IFRS 9.4.1.4 |
|
|
4.2.2 Financial assets designated at fair value through profit or loss
|
|
References |
Carrying amount |
Accumulated negative changes in fair value due to credit risk on non-performing exposures |
|
|
Annex V.Part 1.27 |
Annex V.Part 2.69 |
|||
|
010 |
020 |
|||
|
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) |
|
|
|
190 |
FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS |
IFRS 7.8(a)(i); IFRS 9.4.1.5 |
|
|
4.3.1 Financial assets at fair value through other comprehensive income
|
|
References |
Carrying amount |
Gross carrying amount Annex V.Part 1.34(b) |
Accumulated impairment Annex V.Part 2.70(b), 71 |
Accumulated partial write-offs |
Accumulated total write-offs |
||||||
|
|
Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) |
Credit-impaired assets (Stage 3) |
Assets without significant increase in credit risk since initial recognition (Stage 1) |
Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) |
Credit-impaired assets (Stage 3) |
|||||||
|
Assets without significant increase in credit risk since initial recognition (Stage 1) |
of which: instruments with low credit risk |
|||||||||||
|
Annex V.Part 1.27 |
IFRS 9.5.5.5; IFRS 7.35M(a) |
IFRS 9.B5.5.22-24; Annex V.Part 2.75 |
IFRS 9.5.5.3, IFRS 7.35M(b)(i) |
IFRS 9.5.5.1, 7.35M(b)(ii) |
IFRS 9.5.5.5; IFRS7.35H(a), IFRS 7.16A |
IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i), IFRS 7.16A |
IFRS 9.5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii), IFRS 7.16A |
IFRS 9.5.4.4 and B5.4.9 ; Annex V.Part 2.72-74 |
IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74 |
|||
|
010 |
015 |
020 |
030 |
040 |
050 |
060 |
070 |
080 |
090 |
|||
|
010 |
Equity instruments |
IAS 32.11; Annex V.Part 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) |
|
|
|
|
|
|
|
|
|
|
|
180 |
FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME |
IFRS 7.8(h); IFRS 9.4.1.2A |
|
|
|
|
|
|
|
|
|
|
|
190 |
of which: purchased credit-impaired financial assets |
IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.77 |
|
|
|
|
|
|
|
|
|
|
4.4.1 Financial assets at amortised cost
|
|
References |
Carrying amount |
Gross carrying amount Annex V.Part 1.34(b) |
Accumulated impairment Annex V.Part 2.70(a), 71 |
Accumulated partial write-offs |
Accumulated total write-offs |
||||||
|
|
Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) |
Credit-impaired assets (Stage 3) |
Assets without significant increase in credit risk since initial recognition (Stage 1) |
Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) |
Credit-impaired assets (Stage 3) |
|||||||
|
Assets without significant increase in credit risk since initial recognition (Stage 1) |
of which: instruments with low credit risk |
|||||||||||
|
Annex V.Part 1.27 |
IFRS 9.5.5.5; IFRS 7.35M(a) |
IFRS 9.B5.5.22-24; Annex V.Part 2.75 |
IFRS 9.5.5.3, IFRS 7.35M(b)(i) |
IFRS 9.5.5.1, 7.35M(b)(ii) |
IFRS 9.5.5.5; IFRS7.35H(a) |
IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i) |
IFRS 5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii) |
IFRS 9.5.4.4 and B5.4.9 ; Annex V.Part 2.72-74 |
IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74 |
|||
|
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 |
|
|
|
|
|
|
|
|
|
|
|
150 |
of which: purchased credit-impaired financial assets |
IFRS 9.5.13 and IFRS 7.35M(c); Annex V.Part 2.77 |
|
|
|
|
|
|
|
|
|
|
4.5 Subordinated financial assets
|
|
References |
Carrying amount |
|
|
Annex V.Part 1.27 |
|||
|
010 |
|||
|
010 |
Loans and advances |
Annex V.Part 1.32 |
|
|
020 |
Debt securities |
Annex V.Part 1.31 |
|
|
030 |
SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS |
Annex V.Part 2.78, 100 |
|
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
|
|
|
References |
Gross carrying amount |
Carrying amount Annex V.Part 1.27 |
||||||
|
Central banks |
General governments |
Credit institutions |
Other financial corporations |
Non-financial corporations |
Households |
|||||
|
Annex V.Part 1.34 |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(f) |
||||
|
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 subordination |
130 |
of which: project finance loans |
Annex V.Part 2.89; CRR Art 147(8) |
|
|
|
|
|
|
|
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
|
|
References |
Non-financial corporations Annex V.Part 1.42(e), Part 2.91 |
|||||||
|
|
Accumulated impairment |
Accumulated negative changes in fair value due to credit risk on non-performing exposures |
|||||||
|
Gross carrying amount |
of which: loans and advances subject to impairment |
Of which: non-performing |
|||||||
|
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 |
|
NACE Regulation |
|
|
|
|
|
||
|
020 |
|
NACE Regulation |
|
|
|
|
|
||
|
030 |
|
NACE Regulation |
|
|
|
|
|
||
|
040 |
|
NACE Regulation |
|
|
|
|
|
||
|
050 |
|
NACE Regulation |
|
|
|
|
|
||
|
060 |
|
NACE Regulation |
|
|
|
|
|
||
|
070 |
|
NACE Regulation |
|
|
|
|
|
||
|
080 |
|
NACE Regulation |
|
|
|
|
|
||
|
090 |
|
NACE Regulation |
|
|
|
|
|
||
|
100 |
|
NACE Regulation |
|
|
|
|
|
||
|
105 |
|
NACE Regulation, Annex V.Part 2.92 |
|
|
|
|
|
||
|
110 |
|
NACE Regulation |
|
|
|
|
|
||
|
120 |
|
NACE Regulation |
|
|
|
|
|
||
|
130 |
|
NACE Regulation |
|
|
|
|
|
||
|
140 |
|
NACE Regulation |
|
|
|
|
|
||
|
150 |
|
NACE Regulation |
|
|
|
|
|
||
|
160 |
|
NACE Regulation |
|
|
|
|
|
||
|
170 |
|
NACE Regulation |
|
|
|
|
|
||
|
180 |
|
NACE Regulation |
|
|
|
|
|
||
|
190 |
LOANS AND ADVANCES |
Annex V.Part 1.32, Part 2.90 |
|
|
|
|
|
||
7. Financial assets subject to impairment that are past due
7.1 Financial assets subject to impairment that are past due
|
|
References |
Carrying amount Annex V.Part 1.27 |
|||||||||
|
Assets without significant increase in credit risk since initial recognition (Stage 1) |
Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) |
Credit-impaired assets (Stage 3) |
|||||||||
|
≤ 30 days |
> 30 days ≤ 90 days |
> 90 days |
≤ 30 days |
> 30 days ≤ 90 days |
> 90 days |
≤ 30 days |
> 30 days ≤ 90 days |
> 90 days |
|||
|
IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96 |
|||||||||||
|
010 |
020 |
030 |
040 |
050 |
060 |
070 |
080 |
090 |
|||
|
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) |
|
|
|
|
|
|
|
|
|
|
190 |
TOTAL DEBT INSTRUMENTS |
Annex V Part 2.94-95 |
|
|
|
|
|
|
|
|
|
|
|
Loans and advances by product, by collateral and by subordination |
|
|||||||||
|
200 |
On demand [call] and short notice [current account] |
Annex V.Part 2.85(a) |
|
|
|
|
|
|
|
|
|
|
210 |
Credit card debt |
Annex V.Part 2.85(b) |
|
|
|
|
|
|
|
|
|
|
220 |
Trade receivables |
Annex V.Part 2.85(c) |
|
|
|
|
|
|
|
|
|
|
230 |
Finance leases |
Annex V.Part 2.85(d) |
|
|
|
|
|
|
|
|
|
|
240 |
Reverse repurchase loans |
Annex V.Part 2.85(e) |
|
|
|
|
|
|
|
|
|
|
250 |
Other term loans |
Annex V.Part 2.85(f) |
|
|
|
|
|
|
|
|
|
|
260 |
Advances that are not loans |
Annex V.Part 2.85(g) |
|
|
|
|
|
|
|
|
|
|
270 |
of which: Loans collateralized by immovable property |
Annex V.Part 2.86(a), 87 |
|
|
|
|
|
|
|
|
|
|
280 |
of which: other collateralized loans |
Annex V.Part 2.86(b), 87 |
|
|
|
|
|
|
|
|
|
|
290 |
of which: credit for consumption |
Annex V.Part 2.88(a) |
|
|
|
|
|
|
|
|
|
|
300 |
of which: lending for house purchase |
Annex V.Part 2.88(b) |
|
|
|
|
|
|
|
|
|
|
310 |
of which: project finance loans |
Annex V.Part 2.89; CRR Art 147(8) |
|
|
|
|
|
|
|
|
|
8. Breakdown of financial liabilities
8.1 Breakdown of financial liabilities by product and by counterparty sector
|
|
References National GAAP compatible IFRS |
Carrying amount Annex V.Part 1.27 |
Accumulated changes in fair value due to credit risk |
||||
|
Held for trading |
Designated at fair value through profit or loss |
Amortised cost |
Hedge accounting |
||||
|
IFRS 7.8(e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6-BA.7, IFRS 9.6.7 |
IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5 |
IFRS 7.8(g); IFRS 9.4.2.1 |
IFRS 7.24A(a); IFRS 9.6 |
CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.101 |
|||
|
010 |
020 |
030 |
037 |
040 |
|||
|
010 |
Derivatives |
IFRS 9.BA.7(a) |
|
|
|
|
|
|
020 |
Short positions |
FRS 9.BA.7(b) |
|
|
|
|
|
|
030 |
Equity instruments |
IAS 32.11 |
|
|
|
|
|
|
040 |
Debt securities |
Annex V.Part 1.31 |
|
|
|
|
|
|
050 |
Deposits |
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
|
|
|
|
|
|
060 |
Central banks |
Annex V.Part 1.42(a), 44(c) |
|
|
|
|
|
|
070 |
Current accounts / overnight deposits |
ECB/2013/33 Annex 2.Part 2.9.1 |
|
|
|
|
|
|
080 |
Deposits with agreed maturity |
ECB/2013/33 Annex 2.Part 2.9.2 |
|
|
|
|
|
|
090 |
Deposits redeemable at notice |
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 |
|
|
|
|
|
|
100 |
Repurchase agreements |
ECB/2013/33 Annex 2.Part 2.9.4 |
|
|
|
|
|
|
110 |
General governments |
Annex V.Part 1.42(b), 44(c) |
|
|
|
|
|
|
120 |
Current accounts / overnight deposits |
ECB/2013/33 Annex 2.Part 2.9.1 |
|
|
|
|
|
|
130 |
Deposits with agreed maturity |
ECB/2013/33 Annex 2.Part 2.9.2 |
|
|
|
|
|
|
140 |
Deposits redeemable at notice |
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 |
|
|
|
|
|
|
150 |
Repurchase agreements |
ECB/2013/33 Annex 2.Part 2.9.4 |
|
|
|
|
|
|
160 |
Credit institutions |
Annex V.Part 1.42(c),44(c) |
|
|
|
|
|
|
170 |
Current accounts / overnight deposits |
ECB/2013/33 Annex 2.Part 2.9.1 |
|
|
|
|
|
|
180 |
Deposits with agreed maturity |
ECB/2013/33 Annex 2.Part 2.9.2 |
|
|
|
|
|
|
190 |
Deposits redeemable at notice |
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 |
|
|
|
|
|
|
200 |
Repurchase agreements |
ECB/2013/33 Annex 2.Part 2.9.4 |
|
|
|
|
|
|
210 |
Other financial corporations |
Annex V.Part 1.42(d),44(c) |
|
|
|
|
|
|
220 |
Current accounts / overnight deposits |
ECB/2013/33 Annex 2.Part 2.9.1 |
|
|
|
|
|
|
230 |
Deposits with agreed maturity |
ECB/2013/33 Annex 2.Part 2.9.2 |
|
|
|
|
|
|
240 |
Deposits redeemable at notice |
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 |
|
|
|
|
|
|
250 |
Repurchase agreements |
ECB/2013/33 Annex 2.Part 2.9.4 |
|
|
|
|
|
|
260 |
Non-financial corporations |
Annex V.Part 1.42(e), 44(c) |
|
|
|
|
|
|
270 |
Current accounts / overnight deposits |
ECB/2013/33 Annex 2.Part 2.9.1 |
|
|
|
|
|
|
280 |
Deposits with agreed maturity |
ECB/2013/33 Annex 2.Part 2.9.2 |
|
|
|
|
|
|
290 |
Deposits redeemable at notice |
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 |
|
|
|
|
|
|
300 |
Repurchase agreements |
ECB/2013/33 Annex 2.Part 2.9.4 |
|
|
|
|
|
|
310 |
Households |
Annex V.Part 1.42(f), 44(c) |
|
|
|
|
|
|
320 |
Current accounts / overnight deposits |
ECB/2013/33 Annex 2.Part 2.9.1 |
|
|
|
|
|
|
330 |
Deposits with agreed maturity |
ECB/2013/33 Annex 2.Part 2.9.2 |
|
|
|
|
|
|
340 |
Deposits redeemable at notice |
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 |
|
|
|
|
|
|
350 |
Repurchase agreements |
ECB/2013/33 Annex 2.Part 2.9.4 |
|
|
|
|
|
|
360 |
Debt securities issued |
Annex V.Part 1.37, Part 2.98 |
|
|
|
|
|
|
370 |
Certificates of deposits |
Annex V.Part 2.98(a) |
|
|
|
|
|
|
380 |
Asset-backed securities |
CRR art 4(1)(61) |
|
|
|
|
|
|
390 |
Covered bonds |
CRR art 129 |
|
|
|
|
|
|
400 |
Hybrid contracts |
Annex V.Part 2.98(d) |
|
|
|
|
|
|
410 |
Other debt securities issued |
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 |
|
|
|
|
|
|
450 |
FINANCIAL LIABILITIES |
|
|
|
|
|
|
8.2 Subordinated financial liabilities
|
|
References |
Carriyng amount |
||
|
Designated at fair value through profit or loss |
At amortized cost |
|||
|
IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5 |
IFRS 7.8(g); IFRS 9.4.2.1 |
|||
|
010 |
020 |
|||
|
010 |
Deposits |
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
|
|
|
020 |
Debt securities issued |
Annex V.Part 1.37 |
|
|
|
030 |
SUBORDINATED FINANCIAL LIABILITIES |
Annex V.Part 2.99-100 |
|
|
9. Loan commitments, financial guarantees and other commitments
9.1.1 Off-balance sheet exposures : Loan commitments, financial guarantees and other commitments given
|
|
References National GAAP compatible IFRS |
Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V.Part 2.107-108, 118 |
Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V Part 2.106-109 |
Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4 |
Commitments and financial guarantees measured at fair value |
|||||||
|
Instruments without significant increase in credit risk since initial recognition (Stage 1) |
Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) |
Credit-impaired instruments (Stage 3) |
Instruments without significant increase in credit risk since initial recognition (Stage 1) |
Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) |
Credit-impaired instruments (Stage 3) |
Nominal amount |
Provision |
Nominal amount |
Accumulated negative changes in fair value due to credit risk on non-performing commitments |
|||
|
IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M |
IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M |
IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS9.B2.5; IFRS 7.35M |
IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(a) |
IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(i) |
IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(ii) |
IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.111, 118 |
IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.106, 111 |
IFRS 9.2.3(a), 9.B2.5; Annex V Part 2.110, 118 |
Annex V Part 2.69 |
|||
|
010 |
020 |
030 |
040 |
050 |
060 |
100 |
110 |
120 |
130 |
|||
|
010 |
Loan commitments given |
CRR Annex I; Annex V.Part 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) |
|
|
|
|
|
|
|
|
|
|
|
090 |
Financial guarantees given |
IFRS 4 Annex A; CRR Annex I; 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) |
|
|
|
|
|
|
|
|
|
|
|
170 |
Other Commitments given |
CRR Annex I; Annex V.Part 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) |
|
|
|
|
|
|
|
|
|
|
9.2 Loan commitments, financial guarantees and other commitments received
|
|
References |
Maximum amount of the guarantee that can be considered |
Nominal amount |
|
|
IFRS 7.36 (b); Annex V.Part 2.119 |
Annex V.Part 2.119 |
|||
|
010 |
020 |
|||
|
010 |
Loan commitments received |
IFRS 9.2.1(g), .BCZ2.2; Annex V.Part 1.44(h), Part 2.102-103, 113 |
|
|
|
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 |
Households |
Annex V.Part 1.42(f) |
|
|
|
080 |
Financial guarantees received |
IFRS 9.2.1(e ), .B2.5, .BC2.17, IFRS 8.Appendix A; IFRS 4 Annex A; Annex V.Part 1.44(h), Part 2.102-103, 114 |
|
|
|
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) |
|
|
|
150 |
Other Commitments received |
Annex V.Part 1.44(h), Part 2.102-103, 115 |
|
|
|
160 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
170 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
180 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
|
190 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
200 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
210 |
Households |
Annex V.Part 1.42(f) |
|
|
10. Derivatives - Trading and economic hedges
|
By type of risk / By product or by type of market |
References |
Carrying amount |
Notional amount |
|||
|
Financial assets Held for trading and trading |
Financial liabilities Held for trading and trading |
Total Trading |
of which: sold |
|||
|
Annex V.Part 2.120, 131 |
IFRS 9.BA.7 (a); Annex V.Part 2.120, 131 |
Annex V.Part 2.133-135 |
Annex V.Part 2.133-135 |
|||
|
010 |
020 |
030 |
040 |
|||
|
010 |
Interest rate |
Annex V.Part 2.129(a) |
|
|
|
|
|
020 |
of which: economic hedges |
Annex V.Part 2.137-139 |
|
|
|
|
|
030 |
OTC options |
Annex V.Part 2.136 |
|
|
|
|
|
040 |
OTC other |
Annex V.Part 2.136 |
|
|
|
|
|
050 |
Organized market options |
Annex V.Part 2.136 |
|
|
|
|
|
060 |
Organized market other |
Annex V.Part 2.136 |
|
|
|
|
|
070 |
Equity |
Annex V.Part 2.129(b) |
|
|
|
|
|
080 |
of which: economic hedges |
Annex V.Part 2.137-139 |
|
|
|
|
|
090 |
OTC options |
Annex V.Part 2.136 |
|
|
|
|
|
100 |
OTC other |
Annex V.Part 2.136 |
|
|
|
|
|
110 |
Organized market options |
Annex V.Part 2.136 |
|
|
|
|
|
120 |
Organized market other |
Annex V.Part 2.136 |
|
|
|
|
|
130 |
Foreign exchange and gold |
Annex V.Part 2.129(c) |
|
|
|
|
|
140 |
of which: economic hedges |
Annex V.Part 2.137-139 |
|
|
|
|
|
150 |
OTC options |
Annex V.Part 2.136 |
|
|
|
|
|
160 |
OTC other |
Annex V.Part 2.136 |
|
|
|
|
|
170 |
Organized market options |
Annex V.Part 2.136 |
|
|
|
|
|
180 |
Organized market other |
Annex V.Part 2.136 |
|
|
|
|
|
190 |
Credit |
Annex V.Part 2.129(d) |
|
|
|
|
|
195 |
of which: economic hedges with use of the fair value option |
IFRS 9.6.7.1; Annex V.Part 2.140 |
|
|
|
|
|
201 |
of which: other economic hedges |
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) |
|
|
|
|
|
260 |
of which: economic hedges |
Annex V.Part 2.137-139 |
|
|
|
|
|
270 |
Other |
Annex V.Part 2.129(f) |
|
|
|
|
|
280 |
of which: economic hedges |
Annex V.Part 2.137-139 |
|
|
|
|
|
290 |
DERIVATIVES |
IFRS 9.Appendix A |
|
|
|
|
|
300 |
of which: OTC - credit institutions |
Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142 |
|
|
|
|
|
310 |
of which: OTC - other financial corporations |
Annex V.Part 1.42(d), 44(e), Part 2.141(b) |
|
|
|
|
|
320 |
of which: OTC - rest |
Annex V.Part 1.44(e), Part 2.141(c) |
|
|
|
|
11. Hedge accounting
11.1 Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge
|
By product or by type of market |
References |
Carrying amount |
Notional amount |
|||
|
Assets |
Liabilities |
Total Hedging |
of which: sold |
|||
|
IFRS 7.24A; Annex V.Part 2.120, 131 |
IFRS 7.24A; Annex V.Part 2.120, 131 |
Annex V.Part 2.133-135 |
Annex V.Part 2.133-135 |
|||
|
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) |
|
|
|
|
|
230 |
FAIR VALUE HEDGES |
IFRS 7.24A; IAS 39.86(a); IFRS 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) |
|
|
|
|
|
460 |
CASH FLOW HEDGES |
IFRS 7.24A; IAS 39.86(b); IFRS 9.6.5.2(b) |
|
|
|
|
|
470 |
HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION |
IFRS 7.24A; IAS 39.86(c); IFRS 9.6.5.2(c) |
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480 |
PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK |
IAS 39.71, 81A, 89A, AG 114-132 |
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490 |
PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK |
IAS 39.71 |
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500 |
DERIVATIVES-HEDGE ACCOUNTING |
IFRS 7.24A; IAS 39.9; IFRS 9.6.1 |
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510 |
of which: OTC - credit institutions |
Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142 |
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520 |
of which: OTC - other financial corporations |
Annex V.Part 1.42(d), 44(e), Part 2.141(b) |
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530 |
of which: OTC - rest |
Annex V.Part 1.44(e), Part 2.141(c) |
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11.3 Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge
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References |
Carrying amount |
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Fair value hedge |
Cash flow hedge |
Hedge of net investment in a foreign operation |
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Annex V.Part 2.145 |
Annex V.Part 2.145 |
Annex V.Part 2.145 |
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010 |
020 |
030 |
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|
010 |
Non-derivative financial assets |
IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2 |
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020 |
of which: Financial assets held for trading |
IFRS 9.Appendix A |
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030 |
of which: Non-trading financial assets mandatorily at fair value through profit or loss |
IFRS 9.4.1.4; IFRS 7.8(a)(ii) |
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040 |
of which: Financial assets designated at fair value through profit or loss |
IFRS 9.4.1.5; IFRS 7.8(a)(i) |
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050 |
Non-derivative financial liabilities |
IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2 |
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060 |
Financial liabilities held for trading |
IFRS 9.Appendix A |
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070 |
Financial liabilities designated at fair value through profit or loss |
IFRS 9.4.2.1; IFRS 9.6.2.2 |
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080 |
Financial assets at amortised cost |
IFRS 9.4.2.1; IFRS 9.6.2.2 |
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F11.4 Hedged items in fair value hedges
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|
References |
Micro-hedges |
Micro-hedges - Net position hedge |
Hedge adjustments on micro-hedges |
Macro hedges |
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|
Carrying amount |
Assets or liabilities included in hedge of a net position (before netting) |
Hedge adjustments included in the carrying amount of assets/liabilities |
Remaining adjustments for discontinued micro hedges including hedges of net positions |
Hedged items in portfolio hedge of interest rate risk |
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IFRS 7.24B(a), Annex V.Part 2.146, 147 |
IFRS 9.6.6.1; IFRS 9.6.6.6; Annex V.Part 2.147, 151 |
IFRS 7.24B(a)(ii); Annex V.Part 2.148, 149 |
IFRS 7.24B(a)(v); Annex V.Part 2.148, 150 |
IFRS 9.6.1.3; IFRS 9.6.6.1; Annex V.Part 2.152 |
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010 |
020 |
030 |
040 |
050 |
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|
ASSETS |
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|
010 |
Financial assets measured at fair value through other comprehensive income |
IFRS 9.4.1.2A; IFRS 7.8(h); Annex V. Part 2.146, 151 |
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|
020 |
Interest rate |
Annex V.Part 2.129(a) |
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|
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030 |
Equity |
Annex V.Part 2.129(b) |
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|
040 |
Foreign exchange and gold |
Annex V.Part 2.129(c) |
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050 |
Credit |
Annex V.Part 2.129(d) |
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060 |
Commodity |
Annex V.Part 2.129(e) |
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|
070 |
Other |
Annex V.Part 2.129(f) |
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|
080 |
Financial assets measured at amortised cost |
IFRS 9.4.1.2A; IFRS 7.8(f); Annex V. Part 2.146, 151 |
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|
090 |
Interest rate |
Annex V.Part 2.129(a) |
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|
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|
100 |
Equity |
Annex V.Part 2.129(b) |
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110 |
Foreign exchange and gold |
Annex V.Part 2.129(c) |
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120 |
Credit |
Annex V.Part 2.129(d) |
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130 |
Commodity |
Annex V.Part 2.129(e) |
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140 |
Other |
Annex V.Part 2.129(f) |
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|
|
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|
|
LIABILITIES |
|
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|
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|
|
|
150 |
Financial liabilities measured at amortised costs |
IFRS 9.4.2.1; IFRS 7.8(g); Annex V. Part 2.146, 151 |
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|
|
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|
160 |
Interest rate |
Annex V.Part 2.129(a) |
|
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|
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|
|
170 |
Equity |
Annex V.Part 2.129(b) |
|
|
|
|
|
|
180 |
Foreign exchange and gold |
Annex V.Part 2.129(c) |
|
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|
|
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|
190 |
Credit |
Annex V.Part 2.129(d) |
|
|
|
|
|
|
200 |
Commodity |
Annex V.Part 2.129(e) |
|
|
|
|
|
|
210 |
Other |
Annex V.Part 2.129(f) |
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12. Movements in allowances and provisions for credit losses
12.1 Movements in allowances and provisions for credit losses
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|
References |
Opening balance |
Increases due to origination and acquisition |
Decreases due to derecognition |
Changes due to change in credit risk (net) |
Changes due to modifications without derecognition (net) |
Changes due to update in the institution's methodology for estimation (net) |
Decrease in allowance account due to write-offs |
Other adjustments |
Closing balance |
Recoveries of previously written-off amounts recorded directly to the statement of profit or loss |
Amounts written-off directly to the statement of profit or loss |
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|
|
IFRS 7.35I; Annex V.Part 2.159, 164(b) |
IFRS 7.35I; Annex V.Part 2.160, 164(b) |
IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.161-162 |
IFRS 7.35I; IFRS 7.35J; IFRS 9.5.5.12, B5.5.25, B5.5.27; Annex V.Part 2.164(c) |
IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.163 |
IFRS 7.35I; IFRS 9.5.4.4;IFRS 7.35L; Annex V.Part 2.72, 74, 164(a), 165 |
IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.166 |
|
|
IFRS 9.5.4.4; Annex V.Part 2.165 |
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|
010 |
020 |
030 |
040 |
050 |
070 |
080 |
090 |
100 |
110 |
120 |
|||
|
010 |
Allowances for financial assets without increase in credit risk since initial recognition (Stage 1) |
IFRS 9.5.5.5 |
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|
020 |
Debt securities |
Annex V.Part 1.31, 44(b) |
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|
030 |
Central banks |
Annex V.Part 1.42(a) |
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|
040 |
General governments |
Annex V.Part 1.42(b) |
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