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Commission 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)

Type Implementing Regulation

Publication 2021-03-19

Last updated 2024-09-01

State In force

Department European Commission, FISMA

Source EUR-Lex

articles 24

Reform history JSON API

		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	Carrying amount Annex V.Part 1.27-28	Carrying amount Annex V.Part 1.27-28	Carrying amount Annex V.Part 1.27-28	Carrying amount Annex V.Part 1.27-28	Carrying amount Annex V.Part 1.27-28	Carrying amount Annex V.Part 1.27-28	Accumulated changes in fair value due to credit risk
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	Held for trading	Designated at fair value through profit or loss	Amortised cost	Trading	At a cost-based method	Hedge accounting	Accumulated changes in fair value due to credit risk
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	*IFRS 7.8(e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6-BA.7, IFRS 9.6.7*	*IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5*	IFRS 7.8(g); IFRS 9.4.2.1			*IFRS 7.24A(a); IFRS 9.6*	*CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.101*
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	*Accounting Directive art 8(1)(a), (6); IAS 39.9, AG 14-15*	*Accounting Directive art 8(1)(a), (6); IAS 39.9*	*Accounting Directive art 8(3), (6); IAS 39.47*	*Accounting Directive art 8(3); Annex V.Part 1.25*	*Accounting Directive art 8(3)*	*Accounting Directive art 8(1)(a), (6), (8)(1)(a)*	*CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.102*
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	0010	0020	0030	0034	0035	0037	0040
0010	Derivatives	*CRR Annex II*	*IFRS 9.BA.7(a)*
0020	Short positions		*FRS 9.BA.7(b)*
0030	Equity instruments	*ECB/2013/33 Annex 2.Part 2.4-5*	*IAS 32.11*
0040	Debt securities	*Annex V.Part 1.31*	*Annex V.Part 1.31*
0050	Deposits	*ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36*	*ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36*
0060	Central banks	*Annex V.Part 1.42(a), 44(c)*	*Annex V.Part 1.42(a), 44(c)*
0070	*Current accounts / overnight deposits*	*ECB/2013/33 Annex 2.Part 2.9.1*	*ECB/2013/33 Annex 2.Part 2.9.1*
0080	*Deposits with agreed maturity*	*ECB/2013/33 Annex 2.Part 2.9.2*	*ECB/2013/33 Annex 2.Part 2.9.2*
0090	*Deposits redeemable at notice*	*ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97*	*ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97*
0100	*Repurchase agreements*	*ECB/2013/33 Annex 2.Part 2.9.4*	*ECB/2013/33 Annex 2.Part 2.9.4*
0110	General governments	*Annex V.Part 1.42(b), 44(c)*	*Annex V.Part 1.42(b), 44(c)*
0120	*Current accounts / overnight deposits*	*ECB/2013/33 Annex 2.Part 2.9.1*	*ECB/2013/33 Annex 2.Part 2.9.1*
0130	*Deposits with agreed maturity*	*ECB/2013/33 Annex 2.Part 2.9.2*	*ECB/2013/33 Annex 2.Part 2.9.2*
0140	*Deposits redeemable at notice*	*ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97*	*ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97*
0150	*Repurchase agreements*	*ECB/2013/33 Annex 2.Part 2.9.4*	*ECB/2013/33 Annex 2.Part 2.9.4*
0160	Credit institutions	*Annex V.Part 1.42(c),44(c)*	*Annex V.Part 1.42(c),44(c)*
0170	*Current accounts / overnight deposits*	*ECB/2013/33 Annex 2.Part 2.9.1*	*ECB/2013/33 Annex 2.Part 2.9.1*
0180	*Deposits with agreed maturity*	*ECB/2013/33 Annex 2.Part 2.9.2*	*ECB/2013/33 Annex 2.Part 2.9.2*
0190	*Deposits redeemable at notice*	*ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97*	*ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97*
0200	*Repurchase agreements*	*ECB/2013/33 Annex 2.Part 2.9.4*	*ECB/2013/33 Annex 2.Part 2.9.4*
0210	Other financial corporations	*Annex V.Part 1.42(d),44(c)*	*Annex V.Part 1.42(d),44(c)*
0220	*Current accounts / overnight deposits*	*ECB/2013/33 Annex 2.Part 2.9.1*	*ECB/2013/33 Annex 2.Part 2.9.1*
0230	*Deposits with agreed maturity*	*ECB/2013/33 Annex 2.Part 2.9.2*	*ECB/2013/33 Annex 2.Part 2.9.2*
0240	*Deposits redeemable at notice*	*ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97*	*ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97*
0250	*Repurchase agreements*	*ECB/2013/33 Annex 2.Part 2.9.4*	*ECB/2013/33 Annex 2.Part 2.9.4*
0260	Non-financial corporations	*Annex V.Part 1.42(e), 44(c)*	*Annex V.Part 1.42(e), 44(c)*
0270	*Current accounts / overnight deposits*	*ECB/2013/33 Annex 2.Part 2.9.1*	*ECB/2013/33 Annex 2.Part 2.9.1*
0280	*Deposits with agreed maturity*	*ECB/2013/33 Annex 2.Part 2.9.2*	*ECB/2013/33 Annex 2.Part 2.9.2*
0290	*Deposits redeemable at notice*	*ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97*	*ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97*
0300	*Repurchase agreements*	*ECB/2013/33 Annex 2.Part 2.9.4*	*ECB/2013/33 Annex 2.Part 2.9.4*
0310	Households	*Annex V.Part 1.42(f), 44(c)*	*Annex V.Part 1.42(f), 44(c)*
0320	*Current accounts / overnight deposits*	*ECB/2013/33 Annex 2.Part 2.9.1*	*ECB/2013/33 Annex 2.Part 2.9.1*
0330	*Deposits with agreed maturity*	*ECB/2013/33 Annex 2.Part 2.9.2*	*ECB/2013/33 Annex 2.Part 2.9.2*
0340	*Deposits redeemable at notice*	*ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97*	*ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97*
0350	*Repurchase agreements*	*ECB/2013/33 Annex 2.Part 2.9.4*	*ECB/2013/33 Annex 2.Part 2.9.4*
0360	Debt securities issued	*Annex V.1.37, Part 2.98*	*Annex V.Part 1.37, Part 2.98*
0370	Certificates of deposits	*Annex V.Part 2.98(a)*	*Annex V.Part 2.98(a)*
0380	Asset-backed securities	*CRR art 4(61)*	*CRR art 4(1)(61)*
0390	Covered bonds	*CRR art 129*	*CRR art 129*
0400	Hybrid contracts	*Annex V.Part 2.98(d)*	*Annex V.Part 2.98(d)*
0410	Other debt securities issued	*Annex V.Part 2.98(e)*	*Annex V.Part 2.98(e)*
0420	*Convertible compound financial instruments*		*IAS 32.AG 31*
0430	*Non-convertible*
0440	Other financial liabilities	*Annex V.Part 1.38-41*	*Annex V.Part 1.38-41*
0445	of which: lease liabilities		*IFRS 16.22, 26-28, 47(b)*
0450	FINANCIAL LIABILITIES

8.2 Subordinated financial liabilities

		*References National GAAP*	*References National GAAP compatible IFRS*	Carriyng amount	Carriyng amount	Carriyng amount
		*References National GAAP*	*References National GAAP compatible IFRS*	Designated at fair value through profit or loss	At amortized cost	At a cost-based method
		*References National GAAP*	*References National GAAP compatible IFRS*	*IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5*	*IFRS 7.8(g); IFRS 9.4.2.1*
		*References National GAAP*	*References National GAAP compatible IFRS*	*Accounting Directive art 8(1)(a), (6); IAS 39.9*	*Accounting Directive art 8(3), (6); IAS 39.47*	*Accounting Directive art 8(3)*
		*References National GAAP*	*References National GAAP compatible IFRS*	0010	0020	0030
0010	Deposits	*ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36*	*ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36*
0020	Debt securities issued	*Annex V.Part 1.37*	*Annex V.Part 1.37*
0030	SUBORDINATED FINANCIAL LIABILITIES	*Annex V.Part 2.99-100*	*Annex V.Part 2.99-100*

9. Loan commitments, financial guarantees and other commitments

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

		*References National GAAP compatible IFRS*	Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V.Part 2.107-108, 118	Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V.Part 2.107-108, 118	Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V.Part 2.107-108, 118	Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V.Part 2.107-108, 118	Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V Part 2.106-109	Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V Part 2.106-109	Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V Part 2.106-109	Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V Part 2.106-109	Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4	Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4	Commitments and financial guarantees measured at fair value	Commitments and financial guarantees measured at fair value
		*References National GAAP compatible IFRS*	Instruments without significant increase in credit risk since initial recognition (Stage 1)	Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)	Credit-impaired instruments (Stage 3)	Purchased or originated credit-impaired instruments	Instruments without significant increase in credit risk since initial recognition (Stage 1)	Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)	Credit-impaired instruments (Stage 3)	Purchased or originated credit-impaired instruments	Nominal amount	Provision	Nominal amount	Accumulated negative changes in fair value due to credit risk on non-performing commitments
		*References National GAAP compatible IFRS*	*IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M*	*IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M*	*IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS9.B2.5; IFRS 7.35M*	*IFRS 7.35M; Annex V.Part 2.107*	*IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(a)*	*IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(i)*	*IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(ii)*	*IFRS 7.35M; Annex V.Part 2.107*	*IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.111, 118*	*IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.106, 111*	*IFRS 9.2.3(a), 9.B2.5; Annex V Part 2.110, 118*	*Annex V Part 2.69*
		*References National GAAP compatible IFRS*	0010	0020	0030	0035	0040	0050	0060	0065	0100	0110	0120	0130
0010	Loan commitments given	*CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116*
0021	of which: non-performing	*Annex V.Part 2.117*
0030	Central banks	*Annex V.Part 1.42(a)*
0040	General governments	*Annex V.Part 1.42(b)*
0050	Credit institutions	*Annex V.Part 1.42(c)*
0060	Other financial corporations	*Annex V.Part 1.42(d)*
0070	Non-financial corporations	*Annex V.Part 1.42(e)*
0080	Households	*Annex V.Part 1.42(f)*
0090	Financial guarantees given	*IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116*
0101	of which: non-performing	*Annex V.Part 2.117*
0110	Central banks	*Annex V.Part 1.42(a)*
0120	General governments	*Annex V.Part 1.42(b)*
0130	Credit institutions	*Annex V.Part 1.42(c)*
0140	Other financial corporations	*Annex V.Part 1.42(d)*
0150	Non-financial corporations	*Annex V.Part 1.42(e)*
0160	Households	*Annex V.Part 1.42(f)*
0170	Other Commitments given	*CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116*
0181	of which: non-performing	*Annex V.Part 2.117*
0190	Central banks	*Annex V.Part 1.42(a)*
0200	General governments	*Annex V.Part 1.42(b)*
0210	Credit institutions	*Annex V.Part 1.42(c)*
0220	Other financial corporations	*Annex V.Part 1.42(d)*
0230	Non-financial corporations	*Annex V.Part 1.42(e)*
0240	Households	*Annex V.Part 1.42(f)*

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

		*References National GAAP*	Nominal amount	Provisions
		*References National GAAP*	*CRR Annex I; Annex V.Part 2.118*	*CRR Annex I; Annex V.Part 2.11*
		*References National GAAP*	0010	0020
0010	Loan commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113
0021	of which: non-performing	Annex V. Part 2.117
0030	Central banks	Annex V.Part 1.42(a)
0040	General governments	Annex V.Part 1.42(b)
0050	Credit institutions	Annex V.Part 1.42(c)
0060	Other financial corporations	Annex V.Part 1.42(d)
0070	Non-financial corporations	Annex V.Part 1.42(e)
0080	Households	Annex V.Part 1.42(f)
0090	Financial guarantees given	CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114
0101	of which: non-performing	Annex V. Part 2.117
0110	Central banks	Annex V.Part 1.42(a)
0120	General governments	Annex V.Part 1.42(b)
0130	Credit institutions	Annex V.Part 1.42(c)
0140	Other financial corporations	Annex V.Part 1.42(d)
0150	Non-financial corporations	Annex V.Part 1.42(e)
0160	Households	Annex V.Part 1.42(f)
0170	Other Commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115
0181	of which: non-performing	Annex V. Part 2.117
0190	Central banks	Annex V.Part 1.42(a)
0200	General governments	Annex V.Part 1.42(b)
0210	Credit institutions	Annex V.Part 1.42(c)
0220	Other financial corporations	Annex V.Part 1.42(d)
0230	Non-financial corporations	Annex V.Part 1.42(e)
0240	Households	Annex V.Part 1.42(f)

9.2 Loan commitments, financial guarantees and other commitments received

		*References National GAAP*	*References National GAAP compatible IFRS*	Maximum amount of the guarantee that can be considered	Nominal amount
		*References National GAAP*	*References National GAAP compatible IFRS*	*IFRS 7.36 (b); Annex V.Part 2.119*	*Annex V.Part 2.119*
		*References National GAAP*	*References National GAAP compatible IFRS*	*Annex V.Part 2.119*	*Annex V.Part 2.119*
		*References National GAAP*	*References National GAAP compatible IFRS*	0010	0020
0010	Loan commitments received	*Annex V.Part 1.44(h), Part 2.102-103, 113*	*IFRS 9.2.1(g), .BCZ2.2; Annex V.Part 1.44(h), Part 2.102-103, 113*
0020	Central banks	*Annex V.Part 1.42(a)*	*Annex V.Part 1.42(a)*
0030	General governments	*Annex V.Part 1.42(b)*	*Annex V.Part 1.42(b)*
0040	Credit institutions	*Annex V.Part 1.42(c)*	*Annex V.Part 1.42(c)*
0050	Other financial corporations	*Annex V.Part 1.42(d)*	*Annex V.Part 1.42(d)*
0060	Non-financial corporations	*Annex V.Part 1.42(e)*	*Annex V.Part 1.42(e)*
0070	Households	*Annex V.Part 1.42(f)*	*Annex V.Part 1.42(f)*
0080	Financial guarantees received	*Annex V.Part 1.44(h), Part 2.102-103, 114*	*IFRS 9.2.1(e ), .B2.5, .BC2.17, IFRS 8.Appendix A; IFRS 4 Annex A; Annex V.Part 1.44(h), Part 2.102-103, 114*
0090	Central banks	*Annex V.Part 1.42(a)*	*Annex V.Part 1.42(a)*
0100	General governments	*Annex V.Part 1.42(b)*	*Annex V.Part 1.42(b)*
0110	Credit institutions	*Annex V.Part 1.42(c)*	*Annex V.Part 1.42(c)*
0120	Other financial corporations	*Annex V.Part 1.42(d)*	*Annex V.Part 1.42(d)*
0130	Non-financial corporations	*Annex V.Part 1.42(e)*	*Annex V.Part 1.42(e)*
0140	Households	*Annex V.Part 1.42(f)*	*Annex V.Part 1.42(f)*
0150	Other Commitments received	*Annex V.Part 1.44(h), Part 2.102-103, 115*	*Annex V.Part 1.44(h), Part 2.102-103, 115*
0160	Central banks	*Annex V.Part 1.42(a)*	*Annex V.Part 1.42(a)*
0170	General governments	*Annex V.Part 1.42(b)*	*Annex V.Part 1.42(b)*
0180	Credit institutions	*Annex V.Part 1.42(c)*	*Annex V.Part 1.42(c)*
0190	Other financial corporations	*Annex V.Part 1.42(d)*	*Annex V.Part 1.42(d)*
0200	Non-financial corporations	*Annex V.Part 1.42(e)*	*Annex V.Part 1.42(e)*
0210	Households	*Annex V.Part 1.42(f)*	*Annex V.Part 1.42(f)*

10. Derivatives - Trading and economic hedges

By type of risk / By product or by type of market	By type of risk / By product or by type of market	*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	Carrying amount	Carrying amount	Carrying amount	Carrying amount	Fair value	Fair value	Notional amount	Notional amount
By type of risk / By product or by type of market	By type of risk / By product or by type of market	*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	Financial assets Held for trading and trading		Financial liabilities Held for trading and trading		Positive value	Negative value	Total Trading	of which: sold
By type of risk / By product or by type of market	By type of risk / By product or by type of market	*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	Financial assets Held for trading and trading	of which: Financial assets measured at a cost-based method / LOCOM	Financial liabilities Held for trading and trading	of which: Financial liabilities measured at a cost-based method / LOCOM	Positive value	Negative value	Total Trading	of which: sold
By type of risk / By product or by type of market	By type of risk / By product or by type of market	*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	*Annex V.Part 2.120, 131*		IFRS 9.BA.7 (a); Annex V.Part 2.120, 131				*Annex V.Part 2.133-135*	*Annex V.Part 2.133-135*
By type of risk / By product or by type of market	By type of risk / By product or by type of market	*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	*Annex V.Part 1.17, Part 2.120*	*Annex V.Part 2.124*	*Annex V.Part 1.25, Part 2.120*	*Annex V.Part 2.124*	*Annex V.Part 2.132*	*Annex V.Part 2.132*	*Annex V.Part 2.133-135*	*Annex V.Part 2.133-135*
By type of risk / By product or by type of market	By type of risk / By product or by type of market	*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	0010	0011	0020	0016	0022	0025	0030	0040
0010	Interest rate	*Annex V.Part 2.129(a)*	*Annex V.Part 2.129(a)*
0020	of which: economic hedges	*Annex V.Part 2.137-139*	*Annex V.Part 2.137-139*
0030	OTC options	*Annex V.Part 2.136*	*Annex V.Part 2.136*
0040	OTC other	*Annex V.Part 2.136*	*Annex V.Part 2.136*
0050	Organized market options	*Annex V.Part 2.136*	*Annex V.Part 2.136*
0060	Organized market other	*Annex V.Part 2.136*	*Annex V.Part 2.136*
0070	Equity	*Annex V.Part 2.129(b)*	*Annex V.Part 2.129(b)*
0080	of which: economic hedges	*Annex V.Part 2.137-139*	*Annex V.Part 2.137-139*
0090	OTC options	*Annex V.Part 2.136*	*Annex V.Part 2.136*
0100	OTC other	*Annex V.Part 2.136*	*Annex V.Part 2.136*
0110	Organized market options	*Annex V.Part 2.136*	*Annex V.Part 2.136*
0120	Organized market other	*Annex V.Part 2.136*	*Annex V.Part 2.136*
0130	Foreign exchange and gold	*Annex V.Part 2.129(c)*	*Annex V.Part 2.129(c)*
0140	of which: economic hedges	*Annex V.Part 2.137-139*	*Annex V.Part 2.137-139*
0150	OTC options	*Annex V.Part 2.136*	*Annex V.Part 2.136*
0160	OTC other	*Annex V.Part 2.136*	*Annex V.Part 2.136*
0170	Organized market options	*Annex V.Part 2.136*	*Annex V.Part 2.136*
0180	Organized market other	*Annex V.Part 2.136*	*Annex V.Part 2.136*
0190	Credit	*Annex V.Part 2.129(d)*	*Annex V.Part 2.129(d)*
0195	of which: economic hedges with use of the fair value option	*Annex V.Part 2.140*	*IFRS 9.6.7.1; Annex V.Part 2.140*
0201	of which: other economic hedges	*Annex V.Part 2.137-140*	*Annex V.Part 2.137-140*
0210	Credit default swap
0220	Credit spread option
0230	Total return swap
0240	Other
0250	Commodity	*Annex V.Part 2.129(e)*	*Annex V.Part 2.129(e)*
0260	of which: economic hedges	*Annex V.Part 2.137-139*	*Annex V.Part 2.137-139*
0270	Other	*Annex V.Part 2.129(f)*	*Annex V.Part 2.129(f)*
0280	of which: economic hedges	*Annex V.Part 2.137-139*	*Annex V.Part 2.137-139*
0290	DERIVATIVES	*CRR Annex II; Annex V.Part 1.16(a)*	*IFRS 9.Appendix A*
0300	of which: OTC - credit institutions	*Annex V.Part 1.42(c), 44(e), Part 2.141 (a), 142*	*Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142*
0310	of which: OTC - other financial corporations	*Annex V.Part 1.42(d), 44(e), Part 2.141(b)*	*Annex V.Part 1.42(d), 44(e), Part 2.141(b)*
0320	of which: OTC - rest	*Annex V.Part 1.44(e), Part 2.141(c)*	*Annex V.Part 1.44(e), Part 2.141(c)*

11. Hedge accounting

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

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

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

By product or by type of market	By product or by type of market	*References National GAAP based on BAD*	Carrying amount	Carrying amount	Carrying amount	Carrying amount	Notional amount	Notional amount	Notional amount	Notional amount	Fair value	Fair value
By product or by type of market	By product or by type of market	*References National GAAP based on BAD*	Assets		Liabilities		Total Hedging		of which: sold		Positive value	Negative value
By product or by type of market	By product or by type of market	*References National GAAP based on BAD*	Assets	of which: assets carried at amortised cost / LOCOM	Liabilities	of which: liabilities carried at amortised cost / LOCOM	Total Hedging	of which: derivatives carried at amortised cost / LOCOM	of which: sold	of which: derivatives carried at amortised cost / LOCOM	Positive value	Negative value
By product or by type of market	By product or by type of market	*References National GAAP based on BAD*	*Annex V.Part 1.17, Part 2.120*	*Annex V.Part 2.124*	*Annex V.Part 1.25, Part 2.120*	*Annex V.Part 2.124*	*Annex V.Part 2.133-135*	*Annex V.Part 2.124*	*Annex V.Part 2.133-135*	*Annex V.Part 2.124*	*Annex V.Part 2.132*	*Annex V.Part 2.132*
By product or by type of market	By product or by type of market	*References National GAAP based on BAD*	0005	0006	0007	0008	0010	0011	0020	0021	0030	0040
0010	Interest rate	Annex V.Part 2.129(a)
0020	OTC options	Annex V.Part 2.136
0030	OTC other	Annex V.Part 2.136
0040	Organized market options	Annex V.Part 2.136
0050	Organized market other	Annex V.Part 2.136
0060	Equity	Annex V.Part 2.129(b)
0070	OTC options	Annex V.Part 2.136
0080	OTC other	Annex V.Part 2.136
0090	Organized market options	Annex V.Part 2.136
0100	Organized market other	Annex V.Part 2.136
0110	Foreign exchange and gold	Annex V.Part 2.129(c)
0120	OTC options	Annex V.Part 2.136
0130	OTC other	Annex V.Part 2.136
0140	Organized market options	Annex V.Part 2.136
0150	Organized market other	Annex V.Part 2.136
0160	Credit	Annex V.Part 2.129(d)
0170	Credit default swap	Annex V.Part 2.136
0180	Credit spread option	Annex V.Part 2.136
0190	Total return swap	Annex V.Part 2.136
0200	Other	Annex V.Part 2.136
0210	Commodity	Annex V.Part 2.129(e)
0220	Other	Annex V.Part 2.129(f)
0230	DERIVATIVES-HEDGE ACCOUNTING	Annex V.Part 1.22, 26
0231	of which: fair value hedges	Annex V.Part 2.143
0232	of which: cash flow hedges	Annex V.Part 2.143
0233	of which: cost-price hedges	Annex V.Part 2.143, 144
0234	of which: hedge in net investments in a foreign operation	Annex V.Part 2.143
0235	of which: portfolio fair value hedges of interest rate risk	Annex V.Part 2.143
0236	of which: portfolio cash flow hedges of interest rate risk	Annex V.Part 2.143
0240	of which: OTC - credit institutions	Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142
0250	of which: OTC - other financial corporations	Annex V.Part 1.42(d), 44(e), Part 2.141(b)
0260	of which: OTC - rest	Annex V.Part 1.44(e), Part 2.141(c)

11.3 Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge

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

11.3.1 Non-derivative hedging instruments under national GAAP: breakdown by accounting portfolio

		*References National GAAP based on BAD*	Carrying amount
		*References National GAAP based on BAD*	*Annex V.Part 2.145*
		*References National GAAP based on BAD*	0010
0010	Non-derivative financial assets
0020	of which: Trading financial assets	BAD Article 32-33; Annex V.Part 1.17
0030	of which: Non-trading non-derivative financial assets measured at fair value through profit or loss	BAD art 36(2)
0040	of which: Non-trading non-derivative financial assets measured at fair value to equity	Accounting Directive art 8(1)(a), (8)
0050	of which: Other non-trading non-derivative financial assets	BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20
0060	Non-derivative financial liabilities
0070	of which: Trading financial liabilities	Accounting Directive art 8(1)(a),(3),(6)
0080	of which: Non-trading non-derivative financial liabilities measured at a cost-based method	Accounting Directive art 8(3)

11.4 Hedged items in fair value hedges

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

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

		References National GAAP based on BAD CRR article 442(i); Annex V.Part 2.153**	Opening balance	Increases due to amounts set aside for estimated loan losses during the period	Decreases due to amounts reversed for estimated loan losses during the period	Decrease in allowance account due to write-offs	Transfers between allowances	Other adjustments	Closing balance	Recoveries recorded directly to the statement of profit or loss	Value adjustments recorded directly to the statement of profit or loss	Amounts written-off directly to the statement of profit or loss
		References National GAAP based on BAD CRR article 442(i); Annex V.Part 2.153**		*Annex V.Part 2.154*	*Annex V.Part 2.154*			*Annex V.Part 2.155*			*Annex V.Part 2.78*
		References National GAAP based on BAD CRR article 442(i); Annex V.Part 2.153**	0010	0020	0030	0040	0050	0060	0070	0080	0090	0100
0010	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
0330	Specific allowances for credit risk	CRR art 428 (g)(ii)
0335	Cash balances at central banks and other demand deposits	BAD art 13(2); Annex V.Part 2.2, 3
0340	Debt securities	Annex V.Part 1.31, 44(b)
0350	Central banks	Annex V.Part 1.42(a)
0360	General governments	Annex V.Part 1.42(b)
0370	Credit institutions	Annex V.Part 1.42(c)
0380	Other financial corporations	Annex V.Part 1.42(d)
0390	Non-financial corporations	Annex V.Part 1.42(e)
0400	Loans and advances	Annex V.Part 1.32, 44(a)
0410	Central banks	Annex V.Part 1.42(a)
0420	General governments	Annex V.Part 1.42(b)
0430	Credit institutions	Annex V.Part 1.42(c)
0440	Other financial corporations	Annex V.Part 1.42(d)
0450	Non-financial corporations	Annex V.Part 1.42(e)
0460	Households	Annex V.Part 1.42(f)
0470	General allowances for credit risk	CRR art 4(1)(95)
0475	Cash balances at central banks and other demand deposits	BAD art 13(2); Annex V.Part 2.2, 3
0480	Debt securities	Annex V.Part 1.31
0490	Loans and advances	Annex V.Part 1.32
0500	General allowance for banking risks	BAD art 37.2; CRR art 4(95)
0505	Cash balances at central banks and other demand deposits	BAD art 13(2); Annex V.Part 2.2, 3
0510	Debt securities	Annex V.Part 1.31
0520	Loans and advances	Annex V.Part 1.32
0530	Total

12.1 Movements in allowances and provisions for credit losses

		*References National GAAP compatible IFRS*	Opening balance	Increases due to origination and acquisition	Decreases due to derecognition	Changes due to change in credit risk (net)	Changes due to modifications without derecognition (net)	Changes due to update in the institution's methodology for estimation (net)	Decrease in allowance account due to write-offs	Other adjustments	Closing balance	Recoveries of previously written-off amounts recorded directly to the statement of profit or loss	Amounts written-off directly to the statement of profit or loss	Gains or losses on derecognition of debt instruments
		*References National GAAP compatible IFRS*		*IFRS 7.35I; Annex V.Part 2.159, 164(b)*	*IFRS 7.35I; Annex V.Part 2.160, 164(b)*	*IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.161-162*	*IFRS 7.35I; IFRS 7.35J; IFRS 9.5.5.12, B5.5.25, B5.5.27; Annex V.Part 2.164(c)*	*IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.163*	*IFRS 7.35I; IFRS 9.5.4.4;IFRS 7.35L; Annex V.Part 2.72, 74, 164(a), 165*	*IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.166*			*IFRS 9.5.4.4; Annex V.Part 2.165*	*Annex V.Part 2.166i*
		*References National GAAP compatible IFRS*	0010	0020	0030	0040	0050	0070	0080	0090	0100	0110	0120	0125
0010	Allowances for financial assets without increase in credit risk since initial recognition (Stage 1)	IFRS 9.5.5.5
0015	Cash balances at central banks and other demand deposits	Annex V.Part 2.2, 3
0020	Debt securities	Annex V.Part 1.31, 44(b)
0030	Central banks	Annex V.Part 1.42(a)
0040	General governments	Annex V.Part 1.42(b)
0050	Credit institutions	Annex V.Part 1.42(c)
0060	Other financial corporations	Annex V.Part 1.42(d)
0070	Non-financial corporations	Annex V.Part 1.42(e)
0080	Loans and advances	Annex V.Part 1.32, 44(a)
0090	Central banks	Annex V.Part 1.42(a)
0100	General governments	Annex V.Part 1.42(b)
0110	Credit institutions	Annex V.Part 1.42(c)
0120	Other financial corporations	Annex V.Part 1.42(d)
0130	Non-financial corporations	Annex V.Part 1.42(e)
0140	Households	Annex V.Part 1.42(f)
0160	of which: collectively measured allowances	IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158
0170	of which: individually measured allowances	IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158
0180	Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)	IFRS 9.5.5.3
0185	Cash balances at central banks and other demand deposits	Annex V.Part 2.2, 3
0190	Debt securities	Annex V.Part 1.31, 44(b)
0200	Central banks	Annex V.Part 1.42(a)
0210	General governments	Annex V.Part 1.42(b)
0220	Credit institutions	Annex V.Part 1.42(c)
0230	Other financial corporations	Annex V.Part 1.42(d)
0240	Non-financial corporations	Annex V.Part 1.42(e)
0250	Loans and advances	Annex V.Part 1.32, 44(a)
0260	Central banks	Annex V.Part 1.42(a)
0270	General governments	Annex V.Part 1.42(b)
0280	Credit institutions	Annex V.Part 1.42(c)
0290	Other financial corporations	Annex V.Part 1.42(d)
0300	Non-financial corporations	Annex V.Part 1.42(e)
0310	Households	Annex V.Part 1.42(f)
0330	of which: collectively measured allowances	IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158
0340	of which: individually measured allowances	IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158
0350	of which: non-performing	Annex V.Part 2.213-232
0360	Allowances for credit-impaired debt instruments (Stage 3)	IFRS 9.5.5.1, 9. Appendix A
0365	Cash balances at central banks and other demand deposits	Annex V.Part 2.2, 3
0370	Debt securities	Annex V.Part 1.31, 44(b)
0380	Central banks	Annex V.Part 1.42(a)
0390	General governments	Annex V.Part 1.42(b)
0400	Credit institutions	Annex V.Part 1.42(c)
0410	Other financial corporations	Annex V.Part 1.42(d)
0420	Non-financial corporations	Annex V.Part 1.42(e)
0430	Loans and advances	Annex V.Part 1.32, 44(a)
0440	Central banks	Annex V.Part 1.42(a)
0450	General governments	Annex V.Part 1.42(b)
0460	Credit institutions	Annex V.Part 1.42(c)
0470	Other financial corporations	Annex V.Part 1.42(d)
0480	Non-financial corporations	Annex V.Part 1.42(e)
0490	Households	Annex V.Part 1.42(f)
0500	of which: collectively measured allowances	IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158
0510	of which: individually measured allowances	IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158
0600	Allowances for purchased or originated credit-impaired financial assets	Annex V.Part 2.156
0610	Debt securities	Annex V.Part 1.31, 44(b)
0620	Central banks	Annex V.Part 1.42(a)
0630	General governments	Annex V.Part 1.42(b)
0640	Credit institutions	Annex V.Part 1.42(c)
0650	Other financial corporations	Annex V.Part 1.42(d)
0660	Non-financial corporations	Annex V.Part 1.42(e)
0670	Loans and advances	Annex V.Part 1.32, 44(a)
0680	Central banks	Annex V.Part 1.42(a)
0690	General governments	Annex V.Part 1.42(b)
0700	Credit institutions	Annex V.Part 1.42(c)
0710	Other financial corporations	Annex V.Part 1.42(d)
0720	Non-financial corporations	Annex V.Part 1.42(e)
0730	Households	Annex V.Part 1.42(f)
0740	of which: collectively measured allowances	IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158
0750	of which: individually measured allowances	IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158
0520	Total allowance for debt instruments	IFRS 7.B8E
0530	Commitments and financial guarantees given (Stage 1)	IFRS 9.2.1\|(g); 2.3(c); 5.5, B2.5; Annex V.Part 2.157
0540	Commitments and financial guarantees given (Stage 2)	IFRS 9.2.1\|(g); 2.3(c); 5.5.3, B2.5; Annex V.Part 2.157
0550	of which: non-performing	Annex V.Part 2.117
0560	Commitments and financial guarantees given (Stage 3)	IFRS 9.2.1\|(g); 2.3(c); 5.5.1, B2.5; Annex V.Part 2.157
0565	Commitments and financial guarantees given (Purchased or originated credit-impaired)	Annex V.Part 2.156
0570	Total provisions on commitments and financial guarantees given	IFRS 7.B8E; Annex V.Part 2.157

12.2 Transfers between impairment stages (gross basis presentation)

		*References National GAAP compatible IFRS*	Gross carrying amount / nominal amount Annex V.Part 1.34, Part 2.118, 167, 170	Gross carrying amount / nominal amount Annex V.Part 1.34, Part 2.118, 167, 170	Gross carrying amount / nominal amount Annex V.Part 1.34, Part 2.118, 167, 170	Gross carrying amount / nominal amount Annex V.Part 1.34, Part 2.118, 167, 170	Gross carrying amount / nominal amount Annex V.Part 1.34, Part 2.118, 167, 170	Gross carrying amount / nominal amount Annex V.Part 1.34, Part 2.118, 167, 170
		*References National GAAP compatible IFRS*	Transfers between Stage 1 and Stage 2	Transfers between Stage 1 and Stage 2	Transfers between Stage 2 and Stage 3	Transfers between Stage 2 and Stage 3	Transfers between Stage 1 and Stage 3	Transfers between Stage 1 and Stage 3
		*References National GAAP compatible IFRS*	To Stage 2 from Stage 1	To Stage 1 from Stage 2	To Stage 3 from Stage 2	To Stage 2 from Stage 3	To Stage 3 from Stage 1	To Stage 1 from Stage 3
		*References National GAAP compatible IFRS*	*Annex V.Part 2.168-169*	*Annex V.Part 2.168-169*	*Annex V.Part 2.168-169*	*Annex V.Part 2.168-169*	*Annex V.Part 2.168-169*	*Annex V.Part 2.168-169*
		*References National GAAP compatible IFRS*	0010	0020	0030	0040	0050	0060
0010	Debt securities	Annex V.Part 1.31, 44(b)
0020	Central banks	Annex V.Part 1.42(a)
0030	General governments	Annex V.Part 1.42(b)
0040	Credit institutions	Annex V.Part 1.42(c)
0050	Other financial corporations	Annex V.Part 1.42(d)
0060	Non-financial corporations	Annex V.Part 1.42(e)
0070	Loans and advances	Annex V.Part 1.32, 44(a)
0080	Central banks	Annex V.Part 1.42(a)
0090	General governments	Annex V.Part 1.42(b)
0100	Credit institutions	Annex V.Part 1.42(c)
0110	Other financial corporations	Annex V.Part 1.42(d)
0120	Non-financial corporations	Annex V.Part 1.42(e)
0130	Households	Annex V.Part 1.42(f)
0140	Total debt instruments
0150	Commitments and financial guarantees given	IFRS 9.2.1\|(g); 2.3(c); 5.5.1, 5.5.3, 5.5.5

13. Collateral and guarantees received

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

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

13.2.1 Collateral obtained by taking possession during the period [held at the reference date]

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

13.3.1 Collateral obtained by taking possession accumulated

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

14. Fair value hierachy: financial instruments at fair value

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