LegalizeCommission Implementing Regulation (EU) 2021/451 of 17 December 2020 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Implementing Regulation (EU) No 680/2014 (Text with EEA relevance)
| References | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119* | *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119* | *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119* | *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119* | |||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| References | Performing | Performing | Performing | Performing | Performing | Performing | Non-performing | Non-performing | Non-performing | Non-performing | Non-performing | Non-performing | Non-performing | Non-performing | Non-performing | Non-performing | Non-performing | Non-performing | Performing exposures -Accumulated impairment and provisions | Performing exposures -Accumulated impairment and provisions | Performing exposures -Accumulated impairment and provisions | Performing exposures -Accumulated impairment and provisions | Performing exposures -Accumulated impairment and provisions | Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Collateral received and financial guarantees received | Collateral received and financial guarantees received | Collateral received and financial guarantees received | Collateral received and financial guarantees received | |||||
| References | Not past due or Past due <= 30 days | Past due > 30 days <= 90 days | Of which: Instruments without significant increase in credit risk since initial recognition (Stage 1) | Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Of which: purchased or originated credit-impaired financial assets | Unlikely to pay that are not past-due or past-due < = 90 days | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 year <= 2 years | Past due > 2 year <= 5 years | Past due > 5 year <= 7 years | Past due > 7 years | Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Of which: defaulted | of which: Credit-impaired instruments (Stage 3) | of which: purchased or originated credit-impaired financial assets | of which: Past due > 30 days <= 90 days | of which: Instruments without significant increase in credit risk since initial recognition (Stage 1) | of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | of which: purchased or originated credit-impaired financial assets | Unlikely to pay that are not past-due or past-due < = 90 days | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 year <= 2 year | Past due > 2 year <= 5 year | Past due > 5 year <= 7 years | Past due > 7 years | Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Of which: Credit-impaired instruments (Stage 3) | of which: purchased or originated credit-impaired financial assets | Collateral received on performing exposues | Collateral received on non-performing exposues | Financialguarantees received on performing exposures | Financialguarantees received on non-performing exposures | |||||||||
| References | 0010 | 0020 | 0030 | 0055 | 0056 | 0057 | 0058 | 0060 | 0070 | 0080 | 0090 | 0101 | 0102 | 0106 | 0107 | 0109 | 0110 | 0121 | 0900 | 0130 | 0140 | 0910 | 0141 | 0142 | 0143 | 0150 | 0160 | 0170 | 0180 | 0191 | 0192 | 0196 | 0197 | 0950 | 0951 | 0952 | 0201 | 0200 | 0205 | 0210 | |||
| References | Annex V. Part 1.34, Part 2.118, 221 | Annex V. Part 2. 213-216, 223-239 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 222, 235 | IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d) | IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e) | CRR Art. 47a (3); Annex V. Part 2. 213-216, 223-239 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) | CRR art 178; Annex V.Part 2.237(b) | IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a) | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e) | Annex V. Part 2. 238 | Annex V. Part 2. 238 | Annex V. Part 2. 222, 235, 237(f) | IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d) | IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e) | Annex V. Part 2. 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) | IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a) | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e) | Annex V. Part 2. 239 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | |||
| 0005 | Cash balances at central banks and other demand deposits | Cash balances at central banks and other demand deposits | Annex V.Part 2.2, 3 | ||||||||||||||||||||||||||||||||||||||||
| 0010 | Debt securities | Debt securities | Annex V.Part 1.31, 44(b) | ||||||||||||||||||||||||||||||||||||||||
| 0020 | Central banks | Central banks | Annex V.Part 1.42(a) | ||||||||||||||||||||||||||||||||||||||||
| 0030 | General governments | General governments | Annex V.Part 1.42(b) | ||||||||||||||||||||||||||||||||||||||||
| 0040 | Credit institutions | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||||||||||||||||||||||||||||||
| 0050 | Other financial corporations | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||||||||||||||||||||||||||||||
| 0060 | Non-financial corporations | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||||||||||||||||||||||||||||||
| 0070 | Loans and advances | Loans and advances | Annex V.Part 1.32, 44(a) | ||||||||||||||||||||||||||||||||||||||||
| 0080 | Central banks | Central banks | Annex V.Part 1.42(a) | ||||||||||||||||||||||||||||||||||||||||
| 0090 | General governments | General governments | Annex V.Part 1.42(b) | ||||||||||||||||||||||||||||||||||||||||
| 0100 | Credit institutions | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||||||||||||||||||||||||||||||
| 0110 | Other financial corporations | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||||||||||||||||||||||||||||||
| 0120 | Non-financial corporations | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||||||||||||||||||||||||||||||
| 0130 | Of which: Small and Medium-sized Enterprises | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | ||||||||||||||||||||||||||||||||||||||||
| 0140 | Of which: Loans collateralised by commercial immovable property | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||||||||||||||||||||||
| 0150 | Households | Households | Annex V.Part 1.42(f) | ||||||||||||||||||||||||||||||||||||||||
| 0160 | Of which: Loans collateralised by residential immovable property | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||||||||||||||||||||||
| 0170 | Of which: Credit for consumption | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | ||||||||||||||||||||||||||||||||||||||||
| 0180 | DEBT INSTRUMENTS AT COST OR AT AMORTISED COST | DEBT INSTRUMENTS AT COST OR AT AMORTISED COST | Annex V.Part 2.233(a) | ||||||||||||||||||||||||||||||||||||||||
| 0181 | Debt securities | Debt securities | Annex V.Part 1.31, 44(b) | ||||||||||||||||||||||||||||||||||||||||
| 0182 | Central banks | Central banks | Annex V.Part 1.42(a) | ||||||||||||||||||||||||||||||||||||||||
| 0183 | General governments | General governments | Annex V.Part 1.42(b) | ||||||||||||||||||||||||||||||||||||||||
| 0184 | Credit institutions | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||||||||||||||||||||||||||||||
| 0185 | Other financial corporations | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||||||||||||||||||||||||||||||
| 0186 | Non-financial corporations | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||||||||||||||||||||||||||||||
| 0191 | Loans and advances | Loans and advances | Annex V.Part 1.32, 44(a) | ||||||||||||||||||||||||||||||||||||||||
| 0192 | Central banks | Central banks | Annex V.Part 1.42(a) | ||||||||||||||||||||||||||||||||||||||||
| 0193 | General governments | General governments | Annex V.Part 1.42(b) | ||||||||||||||||||||||||||||||||||||||||
| 0194 | Credit institutions | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||||||||||||||||||||||||||||||
| 0195 | Other financial corporations | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||||||||||||||||||||||||||||||
| 0196 | Non-financial corporations | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||||||||||||||||||||||||||||||
| 0900 | Of which: Small and Medium-sized Enterprises | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | ||||||||||||||||||||||||||||||||||||||||
| 0903 | Of which: Loans collateralised by commercial immovable property | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||||||||||||||||||||||
| 0197 | Households | Households | Annex V.Part 1.42(f) | ||||||||||||||||||||||||||||||||||||||||
| 0910 | Of which: Loans collateralised by residential immovable property | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||||||||||||||||||||||
| 0913 | Of which: Credit for consumption | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | ||||||||||||||||||||||||||||||||||||||||
| 0201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(b) | ||||||||||||||||||||||||||||||||||||||||
| 0211 | Debt securities | Debt securities | Annex V.Part 1.31, 44(b) | ||||||||||||||||||||||||||||||||||||||||
| 0212 | Central banks | Central banks | Annex V.Part 1.42(a) | ||||||||||||||||||||||||||||||||||||||||
| 0213 | General governments | General governments | Annex V.Part 1.42(b) | ||||||||||||||||||||||||||||||||||||||||
| 0214 | Credit institutions | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||||||||||||||||||||||||||||||
| 0215 | Other financial corporations | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||||||||||||||||||||||||||||||
| 0216 | Non-financial corporations | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||||||||||||||||||||||||||||||
| 0221 | Loans and advances | Loans and advances | Annex V.Part 1.32, 44(a) | ||||||||||||||||||||||||||||||||||||||||
| 0222 | Central banks | Central banks | Annex V.Part 1.42(a) | ||||||||||||||||||||||||||||||||||||||||
| 0223 | General governments | General governments | Annex V.Part 1.42(b) | ||||||||||||||||||||||||||||||||||||||||
| 0224 | Credit institutions | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||||||||||||||||||||||||||||||
| 0225 | Other financial corporations | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||||||||||||||||||||||||||||||
| 0226 | Non-financial corporations | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||||||||||||||||||||||||||||||
| 0920 | Of which: Small and Medium-sized Enterprises | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | ||||||||||||||||||||||||||||||||||||||||
| 0923 | Of which: Loans collateralised by commercial immovable property | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||||||||||||||||||||||
| 0227 | Households | Households | Annex V.Part 1.42(f) | ||||||||||||||||||||||||||||||||||||||||
| 0930 | Of which: Loans collateralised by residential immovable property | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||||||||||||||||||||||
| 0933 | Of which: Credit for consumption | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | ||||||||||||||||||||||||||||||||||||||||
| 0231 | DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT | DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(c), 234 | ||||||||||||||||||||||||||||||||||||||||
| 0330 | DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING | DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING | Annex V.Part 2.217 | ||||||||||||||||||||||||||||||||||||||||
| 0335 | DEBT INSTRUMENTS HELD FOR SALE | DEBT INSTRUMENTS HELD FOR SALE | Annex V.Part 2.220 | ||||||||||||||||||||||||||||||||||||||||
| 0340 | Loan commitments given | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 | ||||||||||||||||||||||||||||||||||||||||
| 0350 | Central banks | Central banks | Annex V.Part 1.42(a) | ||||||||||||||||||||||||||||||||||||||||
| 0360 | General governments | General governments | Annex V.Part 1.42(b) | ||||||||||||||||||||||||||||||||||||||||
| 0370 | Credit institutions | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||||||||||||||||||||||||||||||
| 0380 | Other financial corporations | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||||||||||||||||||||||||||||||
| 0390 | Non-financial corporations | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||||||||||||||||||||||||||||||
| 0400 | Households | Households | Annex V.Part 1.42(f) | ||||||||||||||||||||||||||||||||||||||||
| 0410 | Financial guarantees given | Financial guarantees given | IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 | ||||||||||||||||||||||||||||||||||||||||
| 0420 | Central banks | Central banks | Annex V.Part 1.42(a) | ||||||||||||||||||||||||||||||||||||||||
| 0430 | General governments | General governments | Annex V.Part 1.42(b) | ||||||||||||||||||||||||||||||||||||||||
| 0440 | Credit institutions | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||||||||||||||||||||||||||||||
| 0450 | Other financial corporations | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||||||||||||||||||||||||||||||
| 0460 | Non-financial corporations | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||||||||||||||||||||||||||||||
| 0470 | Households | Households | Annex V.Part 1.42(f) | ||||||||||||||||||||||||||||||||||||||||
| 0480 | Other Commitments given | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 | ||||||||||||||||||||||||||||||||||||||||
| 0490 | Central banks | Central banks | Annex V.Part 1.42(a) | ||||||||||||||||||||||||||||||||||||||||
| 0500 | General governments | General governments | Annex V.Part 1.42(b) | ||||||||||||||||||||||||||||||||||||||||
| 0510 | Credit institutions | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||||||||||||||||||||||||||||||
| 0520 | Other financial corporations | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||||||||||||||||||||||||||||||
| 0530 | Non-financial corporations | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||||||||||||||||||||||||||||||
| 0540 | Households | Households | Annex V.Part 1.42(f) | ||||||||||||||||||||||||||||||||||||||||
| 0550 | OFF-BALANCE SHEET EXPOSURES | OFF-BALANCE SHEET EXPOSURES | Annex V.Part 2.217 |
18.1. Inflows and outflows of non-performing exposures - loans and advances by counterparty sector
| References | Gross carrying amount of loans and advances | Gross carrying amount of loans and advances | ||
|---|---|---|---|---|
| References | Inflows to non-performing exposures | (-) Outflows from non-performing exposures | ||
| References | 0010 | 0020 | ||
| References | Annex V. Part 2.213-216, 224-234, 239i-239iii, 239vi | Annex V. Part 2.213-216, 224-234, 239i, 239iv- 239vi | ||
| 0010 | Central banks | Annex V.Part 1.42(a) | ||
| 0020 | General governments | Annex V.Part 1.42(b) | ||
| 0030 | Credit institutions | Annex V.Part 1.42(c) | ||
| 0040 | Other financial corporations | Annex V.Part 1.42(d) | ||
| 0050 | Non-financial corporations | Annex V.Part 1.42(e) | ||
| 0060 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | ||
| 0070 | Of which: Commercial real estate (CRE) loans to small and medium-sized enterprises | SME Art 1 2(a); Annex V.Part 2.239vii (a), 239ix | ||
| 0080 | Of which: Commercial real estate (CRE) loans to non-financial corporations other than SMEs | Annex V.Part 2.239vii (a), 239ix | ||
| 0090 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 239vii (b) | ||
| 0100 | Households | Annex V.Part 1.42(f) | ||
| 0110 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 239vii (b) | ||
| 0120 | Of which: Credit for consumption | Annex V.Part 2.88(a), 239vii (c) | ||
| 0130 | LOANS AND ADVANCES OTHER THAN HELD FOR TRADING OR TRADING | Annex V.Part 2.217 | ||
| 0140 | LOANS AND ADVANCES HELD FOR SALE | Annex V.Part 2.220 | ||
| 0150 | TOTAL INFLOWS / OUTFLOWS |
18.2 Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property
| References | Gross carrying amount | Gross carrying amount | Gross carrying amount | Gross carrying amount | Gross carrying amount | Gross carrying amount | Gross carrying amount | Gross carrying amount | Gross carrying amount | Gross carrying amount | Gross carrying amount | Gross carrying amount | Gross carrying amount | Gross carrying amount | Gross carrying amount | Gross carrying amount | Gross carrying amount | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Accumulated impairment, accumulated negative changes in fair value due to credit risk | *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119* | *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119* | *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119* | *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119* | |||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| References | of which: exposures with forbearance measures | Performing | Performing | Performing | Performing | Performing | Non-performing | Non-performing | Non-performing | Non-performing | Non-performing | Non-performing | Non-performing | Non-performing | Non-performing | Non-performing | Of which: Exposures with forbearance measures | Performing exposures - Accumulated impairments | Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Collateral received and financial guarantees received | Collateral received and financial guarantees received | Collateral received and financial guarantees received | Collateral received and financial guarantees received | ||||||
| References | of which: exposures with forbearance measures | Not past due or Past due <= 30 days | Past due > 30 days <= 90 days | of which: performing exposures with forbearance measures | Unlikely to pay that are not past-due or past-due < = 90 days | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 year <= 2 years | Past due > 2 year <= 5 years | Past due > 5 year <= 7 years | Past due > 7 years | Of which: defaulted | Of which: Non-performing exposures with forbearance measures | Of which: Exposures with forbearance measures | Performing exposures - Accumulated impairments | Of which: Performing exposures with forbearance measures | Unlikely to pay that are not past-due or past-due < = 90 days | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 year < = 2 year | Past due> 2 year < = 5 year | Past due> 5 year <= 7 years | Past due > 7 years | Of which: Non-performing exposures with forbearance measures | Collateral received on performing exposures | Collateral received on non-performing exposures | Financialguarantees received on performing exposures | Financialguarantees received on non-performing exposures | |||||||||
| References | of which: exposures with forbearance measures | Not past due or Past due <= 30 days | Past due > 30 days <= 90 days | of which: performing exposures with forbearance measures | of which: Performing forborne exposures under probation reclassified from non-performing | Unlikely to pay that are not past-due or past-due < = 90 days | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 year <= 2 years | Past due > 2 year <= 5 years | Past due > 5 year <= 7 years | Past due > 7 years | Of which: defaulted | Of which: Non-performing exposures with forbearance measures | Of which: Exposures with forbearance measures | Performing exposures - Accumulated impairments | Of which: Performing exposures with forbearance measures | Unlikely to pay that are not past-due or past-due < = 90 days | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 year < = 2 year | Past due> 2 year < = 5 year | Past due> 5 year <= 7 years | Past due > 7 years | Of which: Non-performing exposures with forbearance measures | Collateral received on performing exposures | Collateral received on non-performing exposures | Financialguarantees received on performing exposures | Financialguarantees received on non-performing exposures | ||||||||
| References | 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | 0170 | 0180 | 0190 | 0200 | 0210 | 0220 | 0230 | 0240 | 0250 | 0260 | 0270 | 0280 | 0290 | 0300 | 0310 | 0320 | 0330 | 0340 | |||
| References | Annex V. Part 1.34, Part 2.118, 221 | Annex V. Part 1.34, Part 2. 118, 240-245, 251-258 | Annex V. Part 2. 213-216, 223-239 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 256, 259-262 | Annex V. Part 2. 256(b), 261 | Annex V. Part 2. 213-216, 223-239 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | CRR art 178; Annex V.Part 2.237(b) | Annex V. Part 2. 259-263 | Annex V. Part 2. 238 | Annex V. Part 2. 267 | Annex V. Part 2. 238 | Annex V. Part 2. 207 | Annex V. Part 2. 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 207 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | |||
| 0010 | Non-financial corporations | Commercial real estate (CRE) loans to small and medium-sized enterprises | SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii | ||||||||||||||||||||||||||||||||||
| 0020 | Non-financial corporations | Commercial real estate (CRE) loans to non-financial corporations other than SMEs | Annex V.Part 2.239vi (a), 239vii | ||||||||||||||||||||||||||||||||||
| 0030 | Non-financial corporations | Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 239vi (b) | ||||||||||||||||||||||||||||||||||
| 0040 | Non-financial corporations | Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% | Annex V.Part 2.86(a), 87, 239vi (b), 239viii | ||||||||||||||||||||||||||||||||||
| 0050 | Non-financial corporations | Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% | Annex V.Part 2.86(a), 87, 239vi (b), 239viii | ||||||||||||||||||||||||||||||||||
| 0060 | Non-financial corporations | Of which: Loans with LTV ratio higher than 100% | Annex V.Part 2.86(a), 87, 239vi (b), 239viii | ||||||||||||||||||||||||||||||||||
| 0070 | House-holds | Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 239vi (b) | ||||||||||||||||||||||||||||||||||
| 0080 | House-holds | Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% | Annex V.Part 2.86(a), 87, 239vi (b), 239viii | ||||||||||||||||||||||||||||||||||
| 0090 | House-holds | Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% | Annex V.Part 2.86(a), 87, 239vi (b), 239viii | ||||||||||||||||||||||||||||||||||
| 0100 | House-holds | Of which: Loans with LTV ratio higher than 100% | Annex V.Part 2.86(a), 87, 239vi (b), 239viii |
19. Information forborne exposures
| References | Gross carrying amount / nominal amount of exposures with forbearance measures | Gross carrying amount / nominal amount of exposures with forbearance measures | Gross carrying amount / nominal amount of exposures with forbearance measures | Gross carrying amount / nominal amount of exposures with forbearance measures | Gross carrying amount / nominal amount of exposures with forbearance measures | Gross carrying amount / nominal amount of exposures with forbearance measures | Gross carrying amount / nominal amount of exposures with forbearance measures | Gross carrying amount / nominal amount of exposures with forbearance measures | Gross carrying amount / nominal amount of exposures with forbearance measures | Gross carrying amount / nominal amount of exposures with forbearance measures | Gross carrying amount / nominal amount of exposures with forbearance measures | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119* | *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119* | *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119* | *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119* | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| References | Performing exposures with forbearance measures | Performing exposures with forbearance measures | Performing exposures with forbearance measures | Performing exposures with forbearance measures | Non-performing exposures with forbearance measures | Non-performing exposures with forbearance measures | Non-performing exposures with forbearance measures | Non-performing exposures with forbearance measures | Non-performing exposures with forbearance measures | Non-performing exposures with forbearance measures | Perfoming exposures with forbearance measures - Accumulated impairment and provisions | Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Collateral received and financial guarantees received | Collateral received and financial guarantees received | Collateral received and financial guarantees received | Collateral received and financial guarantees received | ||||
| References | Instruments with modifications in their terms and conditions | Refinancing | of which: Performing forborne exposures under probation reclassified from non-performing | Instruments with modifications in their terms and conditions | Refinancing | of which:Defaulted | of which: Impaired | of which: Forbearance of exposures non-performing prior to forbearance | Perfoming exposures with forbearance measures - Accumulated impairment and provisions | Instruments with modifications in their terms and conditions | Refinancing | Collateral received on exposures with forbearance measures | Collateral received on exposures with forbearance measures | Financialguarantees received on exposures with forbearance measures | Financialguarantees received on exposures with forbearance measures | |||||||
| References | Instruments with modifications in their terms and conditions | Refinancing | of which: Performing forborne exposures under probation reclassified from non-performing | Instruments with modifications in their terms and conditions | Refinancing | of which:Defaulted | of which: Impaired | of which: Forbearance of exposures non-performing prior to forbearance | Perfoming exposures with forbearance measures - Accumulated impairment and provisions | Instruments with modifications in their terms and conditions | Refinancing | Of which: Collateral received on non-performing exposures with forbearance measures | Of which: Financialguarantees received on non-performing exposures with forbearance measures | |||||||||
| References | 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | 0170 | 0175 | 0180 | 0185 | ||
| References | CRR Art. 47b (1), (2); Annex V. Part 1.34, Part 2. 118, 240-245, 251-258 | Annex V. Part 2. 256, 259-261 | CRR Art. 47b (1); Annex V. Part 2.240, 266 | CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 | CRR Art. 47a (7); Annex V. Part 2. 256, 261 | Annex V. Part 2. 259-263 | CRR Art. 47b (1); Annex V. Part 2.240, 266 | CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 | CRR art 178; Annex V. Part 2.264(b) | IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.264(a) | CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 | Annex V. Part 2. 267 | Annex V. Part 2. 207 | Annex V. Part 2. 207 | CRR Art. 47b (1); Annex V. Part 2. 240, 267 | CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | ||
| 0005 | Cash balances at central banks and other demand deposits | Annex V.Part 2.2, 3 | ||||||||||||||||||||
| 0010 | Debt securities | Annex V.Part 1.31, 44(b) | ||||||||||||||||||||
| 0020 | Central banks | Annex V.Part 1.42(a) | ||||||||||||||||||||
| 0030 | General governments | Annex V.Part 1.42(b) | ||||||||||||||||||||
| 0040 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||||||||||
| 0050 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||||||||||
| 0060 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||||||||||
| 0070 | Loans and advances | Annex V.Part 1.32, 44(a) | ||||||||||||||||||||
| 0080 | Central banks | Annex V.Part 1.42(a) | ||||||||||||||||||||
| 0090 | General governments | Annex V.Part 1.42(b) | ||||||||||||||||||||
| 0100 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||||||||||
| 0110 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||||||||||
| 0120 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||||||||||
| 0130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | ||||||||||||||||||||
| 0140 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||
| 0150 | Households | Annex V.Part 1.42(f) | ||||||||||||||||||||
| 0160 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||
| 0170 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | ||||||||||||||||||||
| 0180 | DEBT INSTRUMENTS AT COST OR AT AMORTISED COST | Annex V.Part 2.249(a) | ||||||||||||||||||||
| 0181 | Debt securities | Annex V.Part 1.31, 44(b) | ||||||||||||||||||||
| 0182 | Central banks | Annex V.Part 1.42(a) | ||||||||||||||||||||
| 0183 | General governments | Annex V.Part 1.42(b) | ||||||||||||||||||||
| 0184 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||||||||||
| 0185 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||||||||||
| 0186 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||||||||||
| 0191 | Loans and advances | Annex V.Part 1.32, 44(a) | ||||||||||||||||||||
| 0192 | Central banks | Annex V.Part 1.42(a) | ||||||||||||||||||||
| 0193 | General governments | Annex V.Part 1.42(b) | ||||||||||||||||||||
| 0194 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||||||||||
| 0195 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||||||||||
| 0196 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||||||||||
| 0900 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | ||||||||||||||||||||
| 0903 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||
| 0197 | Households | Annex V.Part 1.42(f) | ||||||||||||||||||||
| 0910 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||
| 0913 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | ||||||||||||||||||||
| 0201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.249(b) | ||||||||||||||||||||
| 0211 | Debt securities | Annex V.Part 1.31, 44(b) | ||||||||||||||||||||
| 0212 | Central banks | Annex V.Part 1.42(a) | ||||||||||||||||||||
| 0213 | General governments | Annex V.Part 1.42(b) | ||||||||||||||||||||
| 0214 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||||||||||
| 0215 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||||||||||
| 0216 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||||||||||
| 0221 | Loans and advances | Annex V.Part 1.32, 44(a) | ||||||||||||||||||||
| 0222 | Central banks | Annex V.Part 1.42(a) | ||||||||||||||||||||
| 0223 | General governments | Annex V.Part 1.42(b) | ||||||||||||||||||||
| 0224 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||||||||||
| 0225 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||||||||||
| 0226 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||||||||||
| 0920 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | ||||||||||||||||||||
| 0923 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||
| 0227 | Households | Annex V.Part 1.42(f) | ||||||||||||||||||||
| 0930 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||
| 0933 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | ||||||||||||||||||||
| 0231 | DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT | Annex V.Part 2.249 | ||||||||||||||||||||
| 0330 | DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING | Annex V.Part 2.246 | ||||||||||||||||||||
| 0335 | DEBT INSTRUMENTS HELD FOR SALE | Annex V.Part 2.247 | ||||||||||||||||||||
| 0340 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246 |
20. Geographical breakdown
20.1 Geographical breakdown of assets by location of the activities
| References | *Carrying amount Annex V.Part 1.27* | *Carrying amount Annex V.Part 1.27* | ||
|---|---|---|---|---|
| References | Domestic activitivies | Non-domestic activities | ||
| References | Annex V. Part 2.270 | Annex V. Part 2.270 | ||
| References | 0010 | 0020 | ||
| 0010 | Cash, cash balances at central banks and other demand deposits | IAS 1.54 (i) | ||
| 0020 | Cash on hand | Annex V.Part 2.1 | ||
| 0030 | Cash balances at central banks | Annex V.Part 2.2 | ||
| 0040 | Other demand deposits | Annex V.Part 2.3 | ||
| 0050 | Financial assets held for trading | IFRS 9. Appendix A | ||
| 0060 | Derivatives | IFRS 9. Appendix A | ||
| 0070 | Equity instruments | IAS 32.11 | ||
| 0080 | Debt securities | Annex V.Part 1.31 | ||
| 0090 | Loans and advances | Annex V.Part 1.32 | ||
| 0096 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 7.8(a)(ii); IFRS 9.4.1.4 | ||
| 0097 | Equity instruments | IAS 32.11 | ||
| 0098 | Debt securities | Annex V.Part 1.31 | ||
| 0099 | Loans and advances | Annex V.Part 1.32 | ||
| 0100 | Financial assets designated at fair value through profit or loss | IFRS 7.8(a)(i); IFRS 9.4.1.5 | ||
| 0120 | Debt securities | Annex V.Part 1.31 | ||
| 0130 | Loans and advances | Annex V.Part 1.32 | ||
| 0141 | Financial assets at fair value through other comprehensive income | IFRS 7.8(h); IFRS 9.4.1.2A | ||
| 0142 | Equity instruments | IAS 32.11 | ||
| 0143 | Debt securities | Annex V.Part 1.31 | ||
| 0144 | Loans and advances | Annex V.Part 1.32 | ||
| 0181 | Financial assets at amortised cost | IFRS 7.8(f); IFRS 9.4.1.2 | ||
| 0182 | Debt securities | Annex V.Part 1.31 | ||
| 0183 | Loans and advances | Annex V.Part 1.32 | ||
| 0240 | Derivatives – Hedge accounting | IFRS 9.6.2.1; Annex V.Part 1.22 | ||
| 0250 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | IAS 39.89A(a); IFRS 9.6.5.8 | ||
| 0260 | Tangible assets | |||
| 0270 | Intangible assets | IAS 1.54(c); CRR art 4(1)(115) | ||
| 0280 | Investments in subsidaries, joint ventures and associates | IAS 1.54(e); Annex V.Part 1.21, Part 2.4 | ||
| 0290 | Tax assets | IAS 1.54(n-o) | ||
| 0300 | Other assets | Annex V.Part 2.5 | ||
| 0310 | Non-current assets and disposal groups classified as held for sale | IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7 | ||
| 0320 | ASSETS | IAS 1.9(a), IG 6 |
20.2 Geographical breakdown of liabilities by location of the activities
| References | *Carrying amount Annex V.Part 1.27* | *Carrying amount Annex V.Part 1.27* | ||
|---|---|---|---|---|
| References | Domestic activitivies | Non-domestic activities | ||
| References | Annex V. Part 2.270 | Annex V. Part 2.270 | ||
| References | 0010 | 0020 | ||
| 0010 | Financial liabilities held for trading | IFRS 7.8 (e) (ii); IFRS 9.BA.6 | ||
| 0020 | Derivatives | IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) | ||
| 0030 | Short positions | IFRS 9.BA7(b) | ||
| 0040 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||
| 0050 | Debt securities issued | Annex V.Part 1.37 | ||
| 0060 | Other financial liabilities | Annex V.Part 1.38-41 | ||
| 0070 | Financial liabilities designated at fair value through profit or loss | IFRS 7.8 (e)(i); IFRS 9.4.2.2 | ||
| 0080 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||
| 0090 | Debt securities issued | Annex V.Part 1.37 | ||
| 0100 | Other financial liabilities | Annex V.Part 1.38-41 | ||
| 0110 | Financial liabilities measured at amortised cost | IFRS 7.8(g); IFRS 9.4.2.1 | ||
| 0120 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||
| 0130 | Debt securities issued | Annex V.Part 1.37 | ||
| 0140 | Other financial liabilities | Annex V.Part 1.38-41 | ||
| 0150 | Derivatives – Hedge accounting | IFRS 9.6.2.1; Annex V.Part 1.26 | ||
| 0160 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | IAS 39.89A(b), IFRS 9.6.5.8 | ||
| 0170 | Provisions | IAS 37.10; IAS 1.54(l) | ||
| 0180 | Tax liabilities | IAS 1.54(n-o) | ||
| 0190 | Share capital repayable on demand | IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12 | ||
| 0200 | Other liabilities | Annex V.Part 2.13 | ||
| 0210 | Liabilities included in disposal groups classified as held for sale | IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 | ||
| 0220 | LIABILITIES | IAS 1.9(b);IG 6 |
20.3 Geographical breakdown of statement of profit or loss items by location of the activities
| References | Current period | Current period | ||
|---|---|---|---|---|
| References | Domestic activitivies | Non-domestic activities | ||
| References | Annex V. Part 2.270 | Annex V. Part 2.270 | ||
| References | 0010 | 0020 | ||
| 0010 | Interest income | IAS 1.97; Annex V.Part 2.31 | ||
| 0020 | (Interest expenses) | IAS 1.97; Annex V.Part 2.31 | ||
| 0030 | (Expenses on share capital repayable on demand) | IFRIC 2.11 | ||
| 0040 | Dividend income | Annex V.Part 2.40 | ||
| 0050 | Fee and commission income | IFRS 7.20(c) | ||
| 0060 | (Fee and commission expenses) | IFRS 7.20(c) | ||
| 0070 | Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net | Annex V.Part 2.45 | ||
| 0080 | Gains or (-) losses on financial assets and liabilities held for trading, net | IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46 | ||
| 0083 | Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss | IFRS 9.5.7.1 | ||
| 0090 | Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net | IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44 | ||
| 0100 | Gains or (-) losses from hedge accounting, net | Annex V.Part 2.47-48 | ||
| 0110 | Exchange differences [gain or (-) loss], net | IAS 21.28, 52 (a) | ||
| 0120 | Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net | Annex V Part 2.56 | ||
| 0130 | Gains or (-) losses on derecognition of non financial assets, net | IAS 1.34 | ||
| 0140 | Other operating income | Annex V.Part 2.314-316 | ||
| 0150 | (Other operating expenses) | Annex V.Part 2.314-316 | ||
| 0155 | TOTAL OPERATING INCOME, NET | |||
| 0160 | (Administrative expenses) | |||
| 0165 | (Cash contributions to resolution funds and deposit guarantee schemes) | Annex V.Part 2.48i | ||
| 0170 | (Depreciation) | IAS 1.102, 104 | ||
| 0171 | Modification gains or (-) losses, net | IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49 | ||
| 0180 | (Provisions or (-) reversal of provisions) | IAS 37.59, 84; IAS 1.98(b)(f)(g) | ||
| 0190 | (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) | IFRS 7.20(a)(viii); Annex V Part 2.51, 53 | ||
| 0200 | (Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates) | IAS 28.40-43 | ||
| 0210 | (Impairment or (-) reversal of impairment on non-financial assets) | IAS 36.126(a)(b) | ||
| 0220 | Negative goodwill recognised in profit or loss | IFRS 3.Appendix B64(n)(i) | ||
| 0230 | Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates | Annex V.Part 2.54 | ||
| 0240 | Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations | IFRS 5.37; Annex V.Part 2.55 | ||
| 0250 | PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS | IAS 1.102, IG 6; IFRS 5.33 A | ||
| 0260 | (Tax expense or (-) income related to profit or loss from continuing operations) | IAS 1.82(d); IAS 12.77 | ||
| 0270 | PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS | IAS 1, IG 6 | ||
| 0280 | Profit or (-) loss after tax from discontinued operations | IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56 | ||
| 0290 | PROFIT OR (-) LOSS FOR THE YEAR | IAS 1.81A(a) |
20.4 Geographical breakdown of assets by residence of the counterparty
z-axis
Country of residence of the counterparty
| References | Gross carrying amount | Accumulated impairment | Accumulated negative changes in fair value due to credit risk on non-performing exposures | |||||||
|---|---|---|---|---|---|---|---|---|---|---|
| References | Gross carrying amount | Of which: held for trading or trading | of which: financial assets subject to impairment, including cash balances at central banks and other demand deposits | Of which: forborne | Of which: non-perfoming | Accumulated impairment | Accumulated negative changes in fair value due to credit risk on non-performing exposures | |||
| References | Gross carrying amount | Of which: held for trading or trading | of which: financial assets subject to impairment, including cash balances at central banks and other demand deposits | Of which: forborne | Of which: non-perfoming | of which: defaulted | Accumulated impairment | Accumulated negative changes in fair value due to credit risk on non-performing exposures | ||
| References | Annex V.Part 1.34, Part 2.271, 275 | Annex V.Part 1.15(a), Part 2.273 | Annex V.Part 2.273 | Annex V.Part 2.275 | Annex V.Part 2.275 | CRR art 178; Annex V.Part 2.237(b) | Annex V.Part 2.274 | Annex V.Part 2.274 | ||
| References | 0010 | 0011 | 0012 | 0022 | 0025 | 0026 | 0031 | 0040 | ||
| 0010 | Derivatives | IFRS 9 Appendix A, Annex V.Part 2.272 | ||||||||
| 0020 | Of which: credit institutions | Annex V.Part 1.42(c) | ||||||||
| 0030 | Of which: other financial corporations | Annex V.Part 1.42(d) | ||||||||
| 0040 | Equity instruments | IAS 32.11 | ||||||||
| 0050 | Of which: credit institutions | Annex V.Part 1.42(c) | ||||||||
| 0060 | Of which: other financial corporations | Annex V.Part 1.42(d) | ||||||||
| 0070 | Of which: non-financial corporations | Annex V.Part 1.42(e) | ||||||||
| 0075 | Cash balances at central banks and other demand deposits | Annex V.Part 2.2, 3 | ||||||||
| 0080 | Debt securities | Annex V.Part 1.31, 44(b) | ||||||||
| 0090 | Central banks | Annex V.Part 1.42(a) | ||||||||
| 0100 | General governments | Annex V.Part 1.42(b) | ||||||||
| 0110 | Credit institutions | Annex V.Part 1.42(c) | ||||||||
| 0120 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||
| 0130 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||
| 0140 | Loans and advances | Annex V.Part 1.32, 44(a) | ||||||||
| 0150 | Central banks | Annex V.Part 1.42(a) | ||||||||
| 0160 | General governments | Annex V.Part 1.42(b) | ||||||||
| 0170 | Credit institutions | Annex V.Part 1.42(c) | ||||||||
| 0180 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||
| 0190 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||
| 0200 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | ||||||||
| 0210 | Of which: Loans collateralized by commercial immovable property | Annex V.Part 2.86(a), 87 | ||||||||
| 0220 | Households | Annex V.Part 1.42(f) | ||||||||
| 0230 | Of which: Loans collateralized by residential immovable property | Annex V.Part 2.86(a), 87 | ||||||||
| 0240 | Of which: Credit for consumption | Annex V.Part 2.88(a) |
20.5 Geographical breakdown of off-balance sheet exposures by residence of the counterparty
z-axis
Country of residence of the counterparty
| References | Nominal amount | Provisions for commitments and guarantees given | |||||
|---|---|---|---|---|---|---|---|
| References | Nominal amount | Of which: forborne | Of which: non-perfoming | Provisions for commitments and guarantees given | |||
| References | Nominal amount | Of which: forborne | Of which: non-perfoming | of which: defaulted | |||
| References | Annex V.Part 2.118, 271 | Annex V.Part 2.240-258 | Annex V.Part 2.275 | CRR art 178; Annex V.Part 2.237(b) | Annex V.Part 2.276 | ||
| References | 0010 | 0022 | 0025 | 0026 | 0030 | ||
| 0010 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 | |||||
| 0020 | Financial guarantees given | IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 | |||||
| 0030 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 |
20.6 Geographical breakdown of liabilities by residence of the counterparty
z-axis
Country of residence of the counterparty
Reading this document does not replace reading the official text published in the Official Journal of the European Union. We assume no responsibility for any inaccuracies arising from the conversion of the original to this format.
This text is published under EUR-Lex's own terms of reuse, not a Legalize or public-domain licence.
EUR-Lex
Creative Commons Attribution 4.0 International (CC BY 4.0)
© European Union, https://eur-lex.europa.eu — Source: EUR-Lex (Publications Office of the European Union). Reused under the Creative Commons Attribution 4.0 International (CC BY 4.0) licence. Only EU legislation published in the printed Official Journal of the European Union is deemed authentic; consolidated texts are reproduced here for documentation purposes and have been reformatted to Markdown.