Professional Documents
Culture Documents
Annex II
TEMPLATE TEMPLATE
NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE
NUMBER CODE
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
1
List of general comments by table
General
All references below are made to Schema A captions except if explicitely mentioned differently
As per FINREP instructions the dirty price approach applies for all financial instruments.
Table F2
Table F4
Table F5
Table F6
Table F8
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
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
Table F6
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
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.
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.
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
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
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.
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
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
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
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.
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)
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
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
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
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 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.
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
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
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
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
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
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
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
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
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
145 (Interest expense on assets) Annex V.Part 2.39 IFRS 9.5.7.1, Annex V.Part 2.39
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
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
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
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
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
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
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
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
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
29
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ANNEX IV
4. Breakdown of financial assets by instrument and by counterparty sector
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
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
30
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ANNEX IV
4.3.1 Financial assets at fair value through other comprehensive income
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)
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
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
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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
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
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
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)
36
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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
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ANNEX IV
8. Breakdown of financial liabilities
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
360 Debt securities issued Annex V.1.37, Part 2.98 Annex V.Part 1.37, Part 2.98
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
Carriyng amount
39
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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
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
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
40
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ANNEX IV
10. Derivatives - Trading and economic hedges
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
41
EN
ANNEX IV
11. Hedge accounting
11.1 Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge
42
EN
ANNEX IV
11.2 Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk
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
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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
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
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ANNEX IV
12.1 Movements in allowances and provisions for credit losses
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
45
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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
46
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ANNEX IV
13. Collateral and guarantees received
13.1 Breakdown of collateral and guarantees by loans and advances other than held for trading
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
47
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ANNEX IV
14. Fair value hierachy: financial instruments at fair value
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
48
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ANNEX IV
16. Breakdown of selected statement of profit or loss items
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
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
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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
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)
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)
51
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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]
010
52
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ANNEX IV
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
53
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ANNEX IV
Performing Non-performing
010 020 030 055 060 070 080 090 100 105 110 120
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)
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
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
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ANNEX IV
55
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ANNEX IV
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)
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
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
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ANNEX IV
57
EN
ANNEX IV
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
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
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
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ANNEX IV
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
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
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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
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
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20. Geographical breakdown
61
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ANNEX IV
20.4 Geographical breakdown of assets by 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)
62
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20.6 Geographical breakdown of liabilities by 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)
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40. Group structure
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
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