title: Commission Implementing Regulation (EU) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance)

text:
                  17.8.2017

                  EN

                  Official Journal of the European Union

                  L 213/1

            COMMISSION IMPLEMENTING REGULATION (EU) 2017/1443
      of 29 June 2017
      amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council
      (Text with EEA relevance)
      THE EUROPEAN COMMISSION,
      Having regard to the Treaty on the Functioning of the European Union,
      Having regard to Regulation (EU) No 575/2013 of 26 June 2013 of the European Parliament and of the Council on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (1) and in particular the fourth subparagraph of Article 99(5), the fourth subparagraph of Article 99(6), the third subparagraph of Article 101(4) and the third subparagraph of Article 394(4) thereof,
      Whereas:

                  (1)

                  Commission Implementing Regulation (EU) No 680/2014 (2) specifies the modalities according to which institutions are required to report information relevant to their compliance with Regulation (EU) No 575/2013. Article 99(5) of Regulation (EU) No 575/2013 mandates the European Banking Authority (EBA) to draft implementing technical standards to specify uniform formats for the reporting of financial information by institutions subject to Article 4 of Regulation (EC) No 1606/2002 of the European Parliament and of the Council (3) and credit institutions other than those referred to in that Article that prepare their consolidated accounts in conformity with the international accounting standards adopted in accordance with the procedure laid down in Article 6(2) of Regulation (EC) No 1606/2002. Article 99(6) of Regulation (EU) No 575/2013 also mandates the EBA to draft implementing technical standards to specify uniform formats for the reporting of financial information by institutions subject to accounting frameworks based on Council Directive 86/635/EEC (4) to which the competent authorities may extend the reporting requirements. Each of these provisions relate to aspects of the framework for supervisory reporting in the Union which need to be aligned with newly applicable international standards.

                  (2)

                  International Accounting Standards adopted in accordance with the procedure laid down in Article 6(2) of Regulation (EC) No 1606/2002 are based on International Financial Reporting Standards (IFRS) developed by the International Accounting Standards Board (IASB).

                  (3)

                  In July 2014, the IASB issued IFRS 9 Financial Instruments (‘IFRS 9’) as the new standard for the accounting of financial instruments, with the view to its international application from 1 January 2018. IFRS 9 was adopted in the Union on 22 November 2016 by means of Commission Regulation (EU) 2016/2067 (5).

                  (4)

                  IFRS 9 fundamentally changes the accounting for financial instruments for institutions that are subject to Article 99(2) of Regulation (EU) No 575/2013. IFRS 9 includes a logical model for classification and measurement, a single, forward-looking ‘expected loss’ impairment model and a substantially-reformed approach to hedge accounting. Therefore reporting by institutions should be amended accordingly.

                  (5)

                  Further, it is necessary to update the templates and instructions related to the reporting of the gross carrying amount of financial assets measured at fair value through profit and loss. This is because of the need to clarify the definition of ‘gross carrying amount’ for credit risk monitoring, to increase the data quality of the information reported and to reduce reporting burden.

                  (6)

                  It is also necessary to update the templates and instructions for institutions that are subject to accounting frameworks based on Directive 86/635/EEC, to ensure that reported financial information remains relevant and aligned between all institutions and to address information gaps related to specific national accounting frameworks previously not fully reflected in the templates.

                  (7)

                  Given the intrinsic link of financial reporting with the applicable accounting standards, it is necessary that the date of application of this Regulation coincides with the date of application of the IFRS 9. For the same reason, it is also necessary that, for those institutions applying an accounting year that is different from the calendar year, the date of application of this Regulation coincides with the date of application of the IFRS 9, which is that date of the calendar year at which the financial year begins for those institutions.

                  (8)

                  This Regulation is based on the draft implementing technical standards submitted by the European Banking Authority (EBA) to the Commission.

                  (9)

                  The European Banking Authority has conducted open public consultations on the draft implementing technical standards on which this Regulation is based, analysed the potential related costs and benefits and requested the opinion of the Banking Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council (6).

                  (10)

                  Implementing Regulation (EU) No 680/2014 should be amended accordingly,

            HAS ADOPTED THIS REGULATION:
      Article 1
      Implementing Regulation (EU) No 680/2014 is amended as follows:

                  (a)

                  Annex III to Implementing Regulation (EU) No 680/2014 is replaced by the text set out in Annex I to this Regulation.

                  (b)

                  Annex IV to Implementing Regulation (EU) No 680/2014 is replaced by the text set out in Annex II to this Regulation.

                  (c)

                  Annex V to Implementing Regulation (EU) No 680/2014 is replaced by the text set out in Annex III to this Regulation.

            Article 2
      This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
      It shall apply from 1 January 2018.
      With regard to the following institutions, where those institutions apply an accounting year that is different from the calendar year, Annexes I and III to this Regulation shall apply from the beginning of the accounting year commencing after 1 January 2018:

                  (a)

                  institutions subject to Article 4 of Regulation (EC) No 1606/2002;

                  (b)

                  credit institutions other than those referred to in Article 4 of Regulation (EC) No 1606/2002 that prepare their consolidated accounts in conformity with the international accounting standards adopted in accordance with the procedure laid down in Article 6(2) of that Regulation;

                  (c)

                  credit institutions applying international accounting standards as applicable under Regulation (EC) No 1606/2002 for the reporting of own funds on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013.

         This Regulation shall be binding in its entirety and directly applicable in all Member States.
         Done at Brussels, 29 June 2017.

               For the Commission

               The President

            Jean-Claude JUNCKER

         (1)  OJ L 176, 27.6.2013, p. 1.

         (2)  Commission Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 (OJ L 191, 28.6.2014, p. 1).

         (3)  Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (OJ L 243, 11.9.2002, p. 1).

         (4)  Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (OJ L 372, 31.12.1986, p. 1).

         (5)  Commission Regulation (EU) 2016/2067 of 22 November 2016 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 9 (OJ L 323, 29.11.2016, p. 1).

         (6)  Regulation (EU) No 1093/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Banking Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/78/EC (OJ L 331, 15.12.2010, p. 12).

         ANNEX I

               ‘ANNEX III

                  REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS

                              FINREP TEMPLATES FOR IFRS

                              TEMPLATE NUMBER

                              TEMPLATE CODE

                              NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE

                              PART 1 [QUARTERLY FREQUENCY]

                              Balance Sheet Statement [Statement of Financial Position]

                           1.1

                           F 01.01

                           Balance Sheet Statement: assets

                           1.2

                           F 01.02

                           Balance Sheet Statement: liabilities

                           1.3

                           F 01.03

                           Balance Sheet Statement: equity

                           2

                           F 02.00

                              Statement of profit or loss

                           3

                           F 03.00

                              Statement of comprehensive income

                              Breakdown of financial assets by instrument and by counterparty sector

                           4.1

                           F 04.01

                           Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading

                           4.2.1

                           F 04.02.1

                           Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss

                           4.2.2

                           F 04.02.2

                           Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss

                           4.3.1

                           F 04.03.1

                           Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income

                           4.4.1

                           F 04.04.1

                           Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost

                           4.5

                           F 04.05

                           Subordinated financial assets

                           5.1

                           F 05.01

                              Breakdown of non-trading Loans and advances by product

                           6.1

                           F 06.01

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

                           F 07.00

                              Financial assets subject to impairment that are past due

                           7.1

                           F 07.01

                           Financial assets subject to impairment that are past due

                              Breakdown of financial liabilities

                           8.1

                           F 08.01

                           Breakdown of financial liabilities by product and by counterparty sector

                           8.2

                           F 08.02

                           Subordinated financial liabilities

                              Loan commitments, financial guarantees and other commitments

                           9.1.1

                           F 09.01.1

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

                           9.2

                           F 09.02

                           Loan commitments, financial guarantees and other commitments received

                           10

                           F 10.00

                              Derivatives - Trading and economic hedges

                              Hedge accounting

                           11.1

                           F 11.01

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

                           11.3

                           F 11.03

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

                           11.4

                           F 11.04

                           Hedged items in fair value hedges

                              Movements in allowances and provisions for credit losses

                           12.1

                           F 12.01

                           Movements in allowances and provisions for credit losses

                           12.2

                           F 12.02

                           Transfers between impairment stages (gross basis presentation)

                              Collateral and guarantees received

                           13.1

                           F 13.01

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

                           13.2

                           F 13.02

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

                           13.3

                           F 13.03

                           Collateral obtained by taking possession [tangible assets] accumulated

                           14

                           F 14.00

                              Fair value hierarchy: financial instruments at fair value

                           15

                           F 15.00

                              Derecognition and financial liabilities associated with transferred financial assets

                              Breakdown of selected statement of profit or loss items

                           16.1

                           F 16.01

                           Interest income and expenses by instrument and counterparty sector

                           16.2

                           F 16.02

                           Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument

                           16.3

                           F 16.03

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

                           16.4

                           F 16.04

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

                           16.4.1

                           F 16.04.1

                           Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument

                           16.5

                           F 16.05

                           Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument

                           16.6

                           F 16.06

                           Gains or losses from hedge accounting

                           16.7

                           F 16.07

                           Impairment on non-financial assets

                              Reconciliation between accounting and CRR scope of consolidation: Balance Sheet

                           17.1

                           F 17.01

                           Reconciliation between accounting and CRR scope of consolidation: Assets

                           17.2

                           F 17.02

                           Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given

                           17.3

                           F 17.03

                           Reconciliation between accounting and CRR scope of consolidation: Liabilities

                           18

                           F 18.00

                              Performing and non-performing exposures

                           19

                           F 19.00

                              Forborne exposures

                              PART 2 [QUATERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]

                              Geographical breakdown

                           20.1

                           F 20.01

                           Geographical breakdown of assets by location of the activities

                           20.2

                           F 20.02

                           Geographical breakdown of liabilities by location of the activities

                           20.3

                           F 20.03

                           Geographical breakdown of main statement of profit or loss items by location of the activities

                           20.4

                           F 20.04

                           Geographical breakdown of assets by residence of the counterparty

                           20.5

                           F 20.05

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

                           20.6

                           F 20.06

                           Geographical breakdown of liabilities by residence of the counterparty

                           20.7.1

                           F 20.07.1

                           Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes

                           21

                           F 21.00

                              Tangible and intangible assets: assets subject to operating lease

                              Asset management, custody and other service functions

                           22.1

                           F 22.01

                           Fee and commission income and expenses by activity

                           22.2

                           F 22.02

                           Assets involved in the services provided

                              PART 3 [SEMI-ANNUAL]

                              Off-balance sheet activities: interests in unconsolidated structured entities

                           30.1

                           F 30.01

                           Interests in unconsolidated structured entities

                           30.2

                           F 30.02

                           Breakdown of interests in unconsolidated structured entities by nature of the activities

                              Related parties

                           31.1

                           F 31.01

                           Related parties: amounts payable to and amounts receivable from

                           31.2

                           F 31.02

                           Related parties: expenses and income generated by transactions with

                              PART 4 [ANNUAL]

                              Group structure

                           40.1

                           F 40.1

                           Group structure: "entity-by-entity"

                           40.2

                           F 40.02

                           Group structure: "instrument-by-instrument"

                              Fair value

                           41.1

                           F 41.01

                           Fair value hierarchy: financial instruments at amortised cost

                           41.2

                           F 41.02

                           Use of the Fair Value Option

                           42

                           F 42.00

                              Tangible and intangible assets: carrying amount by measurement method

                           43

                           F 43.00

                              Provisions

                              Defined benefit plans and employee benefits

                           44.1

                           F 44.01

                           Components of net defined benefit plan assets and liabilities

                           44.2

                           F 44.02

                           Movements in defined benefit plan obligations

                           44.3

                           F 44.03

                           Memo items [related to staff expenses]

                              Breakdown of selected items of statement of profit or loss

                           45.1

                           F 45.01

                           Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio

                           45.2

                           F 45.02

                           Gains or losses on derecognition of non-financial assets other than held for sale and investments in subsidiaries, joint ventures and associates

                           45.3

                           F 45.03

                           Other operating income and expenses

                           46

                           F 46.00

                              Statement of changes in equity

                     1.   Balance Sheet Statement [Statement of Financial Position]

               1.1   Assets

                                 References

                           Breakdown in table

                              Carrying amount

                              Annex V.Part 1.27

                           010

                           010

                              Cash, cash balances at central banks and other demand deposits

                              IAS 1.54 (i)

                           020

                           Cash on hand

                              Annex V.Part 2.1

                           030

                           Cash balances at central banks

                              Annex V.Part 2.2

                           040

                           Other demand deposits

                              Annex V.Part 2.3

                           5

                           050

                              Financial assets held for trading

                              IFRS 9.Appendix A

                           060

                           Derivatives

                              IFRS 9.Appendix A

                           10

                           070

                           Equity instruments

                              IAS 32.11

                           4

                           080

                           Debt securities

                              Annex V.Part 1.31

                           4

                           090

                           Loans and advances

                              Annex V.Part 1.32

                           4

                           096

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

                              IFRS 7.8(a)(ii); IFRS 9.4.1.4

                           4

                           097

                           Equity instruments

                              IAS 32.11

                           4

                           098

                           Debt securities

                              Annex V.Part 1.31

                           4

                           099

                           Loans and advances

                              Annex V.Part 1.32

                           4

                           100

                              Financial assets designated at fair value through profit or loss

                              IFRS 7.8(a)(i); IFRS 9.4.1.5

                           4

                           120

                           Debt securities

                              Annex V.Part 1.31

                           4

                           130

                           Loans and advances

                              Annex V.Part 1.32

                           4

                           141

                              Financial assets at fair value through other comprehensive income

                              IFRS 7.8(h); IFRS 9.4.1.2A

                           4

                           142

                           Equity instruments

                              IAS 32.11

                           4

                           143

                           Debt securities

                              Annex V.Part 1.31

                           4

                           144

                           Loans and advances

                              Annex V.Part 1.32

                           4

                           181

                              Financial assets at amortised cost

                              IFRS 7.8(f); IFRS 9.4.1.2

                           4

                           182

                           Debt securities

                              Annex V.Part 1.31

                           4

                           183

                           Loans and advances

                              Annex V.Part 1.32

                           4

                           240

                              Derivatives – Hedge accounting

                              IFRS 9.6.2.1; Annex V.Part 1.22

                           11

                           250

                              Fair value changes of the hedged items in portfolio hedge of interest rate risk

                              IAS 39.89A(a); IFRS 9.6.5.8

                           260

                              Investments in subsidiaries, joint ventures and associates

                              IAS 1.54(e); Annex V.Part 1.21, Part 2.4

                           40

                           270

                              Tangible assets

                           280

                           Property, Plant and Equipment

                              IAS 16.6; IAS 1.54(a)

                           21, 42

                           290

                           Investment property

                              IAS 40.5; IAS 1.54(b)

                           21, 42

                           300

                              Intangible assets

                              IAS 1.54(c); CRR art 4(1)(115)

                           310

                           Goodwill

                              IFRS 3.B67(d); CRR art 4(1)(113)

                           320

                           Other intangible assets

                              IAS 38.8,118

                           21, 42

                           330

                              Tax assets

                              IAS 1.54(n-o)

                           340

                           Current tax assets

                              IAS 1.54(n); IAS 12.5

                           350

                           Deferred tax assets

                              IAS 1.54(o); IAS 12.5; CRR art 4(1)(106)

                           360

                              Other assets

                              Annex V.Part 2.5

                           370

                              Non-current assets and disposal groups classified as held for sale

                              IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7

                           380

                              TOTAL ASSETS

                              IAS 1.9(a), IG 6

                     1.2   Liabilities

                                 References

                              Breakdown in table

                              Carrying amount

                              Annex V.Part 1.27

                           010

                           010

                              Financial liabilities held for trading

                              IFRS 7.8 (e) (ii); IFRS 9.BA.6

                           8

                           020

                           Derivatives

                              IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a)

                           10

                           030

                           Short positions

                              IFRS 9.BA7(b)

                           8

                           040

                           Deposits

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

                           8

                           050

                           Debt securities issued

                              Annex V.Part 1.37

                           8

                           060

                           Other financial liabilities

                              Annex V.Part 1.38-41

                           8

                           070

                              Financial liabilities designated at fair value through profit or loss

                              IFRS 7.8 (e)(i); IFRS 9.4.2.2

                           8

                           080

                           Deposits

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

                           8

                           090

                           Debt securities issued

                              Annex V.Part 1.37

                           8

                           100

                           Other financial liabilities

                              Annex V.Part 1.38-41

                           8

                           110

                              Financial liabilities measured at amortised cost

                              IFRS 7.8(g); IFRS 9.4.2.1

                           8

                           120

                           Deposits

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

                           8

                           130

                           Debt securities issued

                              Annex V.Part 1.37

                           8

                           140

                           Other financial liabilities

                              Annex V.Part 1.38-41

                           8

                           150

                              Derivatives – Hedge accounting

                              IFRS 9.6.2.1; Annex V.Part 1.26

                           11

                           160

                              Fair value changes of the hedged items in portfolio hedge of interest rate risk

                              IAS 39.89A(b), IFRS 9.6.5.8

                           170

                              Provisions

                              IAS 37.10; IAS 1.54(l)

                           43

                           180

                           Pensions and other post employment defined benefit obligations

                              IAS 19.63; IAS 1.78(d); Annex V.Part 2.9

                           43

                           190

                           Other long term employee benefits

                              IAS 19.153; IAS 1.78(d); Annex V.Part 2.10

                           43

                           200

                           Restructuring

                              IAS 37.71, 84(a)

                           43

                           210

                           Pending legal issues and tax litigation

                              IAS 37.Appendix C. Examples 6 and 10

                           43

                           220

                           Commitments and guarantees given

                              IFRS 9.4.2.1(c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.11

                           9 12 43

                           230

                           Other provisions

                              IAS 37.14

                           43

                           240

                              Tax liabilities

                              IAS 1.54(n-o)

                           250

                           Current tax liabilities

                              IAS 1.54(n); IAS 12.5

                           260

                           Deferred tax liabilities

                              IAS 1.54(o); IAS 12.5; CRR art 4(1)(108)

                           270

                              Share capital repayable on demand

                              IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12

                           280

                              Other liabilities

                              Annex V.Part 2.13

                           290

                              Liabilities included in disposal groups classified as held for sale

                              IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14

                           300

                              TOTAL LIABILITIES

                              IAS 1.9(b);IG 6

                     1.3   Equity

                                 References

                              Breakdown in table

                              Carrying amount

                           010

                           010

                              Capital

                              IAS 1.54(r), BAD art 22

                           46

                           020

                           Paid up capital

                              IAS 1.78(e)

                           030

                           Unpaid capital which has been called up

                              Annex V.Part 2.14

                           040

                              Share premium

                              IAS 1.78(e); CRR art 4(1)(124)

                           46

                           050

                              Equity instruments issued other than capital

                              Annex V.Part 2.18-19

                           46

                           060

                           Equity component of compound financial instruments

                              IAS 32.28-29; Annex V.Part 2.18

                           070

                           Other equity instruments issued

                              Annex V.Part 2.19

                           080

                              Other equity

                              IFRS 2.10; Annex V.Part 2.20

                           090

                              Accumulated other comprehensive income

                              CRR art 4(1)(100)

                           46

                           095

                           Items that will not be reclassified to profit or loss

                              IAS 1.82A(a)

                           100

                              Tangible assets

                              IAS 16.39-41

                           110

                              Intangible assets

                              IAS 38.85-87

                           120

                              Actuarial gains or (-) losses on defined benefit pension plans

                              IAS 1.7, IG6; IAS 19.120(c)

                           122

                              Non-current assets and disposal groups classified as held for sale

                              IFRS 5.38, IG Example 12

                           124

                              Share of other recognised income and expense of investments in subsidaries, joint ventures and associates

                              IAS 1.IG6; IAS 28.10

                           320

                              Fair value changes of equity instruments measured at fair value through other comprehensive income

                              IAS 1.7(d); IFRS 9 5.7.5, B5.7.1; Annex V.Part 2.21

                           330

                              Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income

                              IAS 1.7(e);IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.22

                           340

                              Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]

                              IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.22

                           350

                              Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]

                              IAS 1.7(e);IFRS 9.5.7.5;.6.5.8(a);Annex V.Part 2.57

                           360

                              Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk

                              IAS 1.7(f); IFRS 9 5.7.7;Annex V.Part 2.23

                           128

                           Items that may be reclassified to profit or loss

                              IAS 1.82A(a) (ii)

                           130

                              Hedge of net investments in foreign operations [effective portion]

                              IFRS9.6.5.13(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.24

                           140

                              Foreign currency translation

                              IAS 21.52(b); IAS 21.32, 38-49

                           150

                              Hedging derivatives. Cash flow hedges reserve [effective portion]

                              IAS 1.7 (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS 9.6.5.11(b); Annex V.Part 2.25

                           155

                              Fair value changes of debt instruments measured at fair value through other comprehensive income

                              IAS 1.7(da); IFRS 9.4.1.2A; 5.7.10; Annex V.Part 2.26

                           165

                              Hedging instruments [not designated elements]

                              IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24 E (b)(c); Annex V.Part 2.60

                           170

                              Non-current assets and disposal groups classified as held for sale

                              IFRS 5.38, IG Example 12

                           180

                              Share of other recognised income and expense of investments in subsidaries, joint ventures and associates

                              IAS 1.IG6; IAS 28.10

                           190

                              Retained earnings

                              CRR art 4(1)(123)

                           200

                              Revaluation reserves

                              IFRS 1.30, D5-D8; Annex V.Part 2.28

                           210

                              Other reserves

                              IAS 1.54; IAS 1.78(e)

                           220

                           Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method

                              IAS 28.11; Annex V.Part 2.29

                           230

                           Other

                              Annex V.Part 2.29

                           240

                              (-) Treasury shares

                              IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.30

                           46

                           250

                              Profit or loss attributable to owners of the parent

                              IAS 1.81B (b)(ii)

                           2

                           260

                              (-) Interim dividends

                              IAS 32.35

                           270

                              Minority interests [Non-controlling interests]

                              IAS 1.54(q)

                           280

                           Accumulated Other Comprehensive Income

                              CRR art 4(1)(100)

                           46

                           290

                           Other items

                           46

                           300

                              TOTAL EQUITY

                              IAS 1.9(c), IG 6

                           46

                           310

                              TOTAL EQUITY AND TOTAL LIABILITIES

                              IAS 1.IG6

                     2.   Statement of profit or loss

                                 References

                              Breakdown in table

                              Current period

                           010

                           010

                              Interest income

                              IAS 1.97; Annex V.Part 2.31

                           16

                           020

                           Financial assets held for trading

                              IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34

                           025

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

                              IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1

                           030

                           Financial assets designated at fair value through profit or loss

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

                           041

                           Financial assets at fair value through other comprehensive income

                              IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A

                           051

                           Financial assets at amortised cost

                              IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2

                           070

                           Derivatives - Hedge accounting, interest rate risk

                              IFRS 9.Appendix A; .B6.6.16; Annex V.Part 2.35

                           080

                           Other assets

                              Annex V.Part 2.36

                           085

                           Interest income on liabilities

                              IFRS 9.5.7.1, Annex V.Part 2.37

                           090

                              (Interest expenses)

                              IAS 1.97; Annex V.Part 2.31

                           16

                           100

                           (Financial liabilities held for trading)

                              IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34

                           110

                           (Financial liabilities designated at fair value through profit or loss)

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

                           120

                           (Financial liabilities measured at amortised cost)

                              IFRS 7.20(b); IFRS 9.5.7.2

                           130

                           (Derivatives - Hedge accounting, interest rate risk)

                              IAS 39.9; Annex V.Part 2.35

                           140

                           (Other liabilities)

                              Annex V.Part 2.38

                           145

                           (Interest expense on assets)

                              IFRS 9.5.7.1, Annex V.Part 2.39

                           150

                              (Expenses on share capital repayable on demand)

                              IFRIC 2.11

                           160

                              Dividend income

                              Annex V.Part 2.40

                           31

                           170

                           Financial assets held for trading

                              IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40

                           175

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

                              IFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40

                           191

                           Financial assets at fair value through other comprehensive income

                              IFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41

                           192

                           Investments in subsidiaries, joint ventures and associates accounted for using other than equity method

                              Annex V Part 2 .42

                           200

                              Fee and commission income

                              IFRS 7.20(c)

                           22

                           210

                              (Fee and commission expenses)

                              IFRS 7.20(c)

                           22

                           220

                              Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net

                              Annex V.Part 2.45

                           16

                           231

                           Financial assets at fair value through other comprehensive income

                              IFRS 9.4.12A; IFRS 9.5.7.10-11

                           241

                           Financial assets at amortised cost

                              IFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2

                           260

                           Financial liabilities measured at amortised cost

                              IFRS 7.20(a)(v); IFRS 9.5.7.2

                           270

                           Other

                           280

                              Gains or (-) losses on financial assets and liabilities held for trading, net

                              IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46

                           16

                           287

                              Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net

                              IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46

                           290

                              Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net

                              IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44

                           16, 45

                           300

                              Gains or (-) losses from hedge accounting, net

                              Annex V.Part 2.47

                           16

                           310

                              Exchange differences [gain or (-) loss], net

                              IAS 21.28, 52 (a)

                           330

                              Gains or (-) losses on derecognition of non-financial assets, net

                              IAS 1.34; Annex V. Part 2.48

                           45

                           340

                              Other operating income

                              Annex V.Part 2.314-316

                           45

                           350

                              (Other operating expenses)

                              Annex V.Part 2.314-316

                           45

                           355

                              TOTAL OPERATING INCOME, NET

                           360

                              (Administrative expenses)

                           370

                           (Staff expenses)

                              IAS 19.7; IAS 1.102, IG 6

                           44

                           380

                           (Other administrative expenses)

                           390

                              (Depreciation)

                              IAS 1.102, 104

                           400

                           (Property, Plant and Equipment)

                              IAS 1.104; IAS 16.73(e)(vii)

                           410

                           (Investment Properties)

                              IAS 1.104; IAS 40.79(d)(iv)

                           420

                           (Other intangible assets)

                              IAS 1.104; IAS 38.118(e)(vi)

                           425

                              Modification gains or (-) losses, net

                              IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49

                           426

                           Financial assets at fair value through other comprehensive income

                              IFRS 7.35J

                           427

                           Financial assets at amortised cost

                              IFRS 7.35J

                           430

                              (Provisions or (-) reversal of provisions)

                              IAS 37.59, 84; IAS 1.98(b)(f)(g)

                           9 12 43

                           440

                           (Commitments and guarantees given)

                              IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50

                           450

                           (Other provisions)

                           460

                              (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)

                              IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 53

                           12

                           481

                           (Financial assets at fair value through other comprehensive income)

                              IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8

                           12

                           491

                           (Financial assets at amortised cost)

                              IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8

                           12

                           510

                              (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)

                              IAS 28.40-43

                           16

                           520

                              (Impairment or (-) reversal of impairment on non-financial assets)

                              IAS 36.126(a)(b)

                           16

                           530

                           (Property, plant and equipment)

                              IAS 16.73(e)(v-vi)

                           540

                           (Investment properties)

                              IAS 40.79(d)(v)

                           550

                           (Goodwill)

                              IFRS 3.Appendix B67(d)(v); IAS 36.124

                           560

                           (Other intangible assets)

                              IAS 38.118 (e)(iv)(v)

                           570

                           (Other)

                              IAS 36.126 (a)(b)

                           580

                              Negative goodwill recognised in profit or loss

                              IFRS 3.Appendix B64(n)(i)

                           590

                              Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method

                              Annex V.Part 2.54

                           600

                              Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations

                              IFRS 5.37; Annex V.Part 2.55

                           610

                              PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

                              IAS 1.102, IG 6; IFRS 5.33 A

                           620

                              (Tax expense or (-) income related to profit or loss from continuing operations)

                              IAS 1.82(d); IAS 12.77

                           630

                              PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

                              IAS 1, IG 6

                           640

                              Profit or (-) loss after tax from discontinued operations

                              IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56

                           650

                           Profit or (-) loss before tax from discontinued operations

                              IFRS 5.33(b)(i)

                           660

                           (Tax expense or (-) income related to discontinued operations)

                              IFRS 5.33 (b)(ii),(iv)

                           670

                              PROFIT OR (-) LOSS FOR THE YEAR

                              IAS 1.81A(a)

                           680

                           Attributable to minority interest [non-controlling interests]

                              IAS 1.81B (b)(i)

                           690

                           Attributable to owners of the parent

                              IAS 1.81B (b)(ii)

                     3.   Statement of comprehensive income

                                 References

                              Current period

                           010

                           010

                              Profit or (-) loss for the year

                              IAS 1.7, IG6

                           020

                              Other comprehensive income

                              IAS 1.7, IG6

                           030

                              Items that will not be reclassified to profit or loss

                              IAS 1.82A(a)(i)

                           040

                           Tangible assets

                              IAS 1.7, IG6; IAS 16.39-40

                           050

                           Intangible assets

                              IAS 1.7; IAS 38.85-86

                           060

                           Actuarial gains or (-) losses on defined benefit pension plans

                              IAS 1.7, IG6; IAS 19.120(c)

                           070

                           Non-current assets and disposal groups held for sale

                              IFRS 5.38

                           080

                           Share of other recognised income and expense of entities accounted for using the equity method

                              IAS 1.IG6; IAS 28.10

                           081

                           Fair value changes of equity instruments measured at fair value through other comprehensive income

                              IAS 1.7(d)

                           083

                           Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net

                              IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.57

                           084

                              Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]

                              IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.57

                           085

                              Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]

                              IFRS 9.5.7.5;.6.5.8(a); Annex V.Part 2.57

                           086

                           Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk

                              IAS 1.7(f)

                           090

                           Income tax relating to items that will not be reclassified

                              IAS 1.91(b); Annex V.Part 2.66

                           100

                              Items that may be reclassified to profit or loss

                              IAS 1.82A(a)(ii)

                           110

                           Hedge of net investments in foreign operations [effective portion]

                              IFRS 9.6.5.13(a); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.58

                           120

                              Valuation gains or (-) losses taken to equity

                              IAS 1.IG6;IFRS 9.6.5.13(a); IFRS 7.24C(b)(i);.24E(a); Annex V.Part 2.58

                           130

                              Transferred to profit or loss

                              IAS 1.7, 92-95; IAS 21.48-49; IFRS 9.6.5.14; Annex V.Part 2.59

                           140

                              Other reclassifications

                              Annex V.Part 2.65

                           150

                           Foreign currency translation

                              IAS 1.7, IG6; IAS 21.52(b)

                           160

                              Translation gains or (-) losses taken to equity

                              IAS 21.32, 38-47

                           170

                              Transferred to profit or loss

                              IAS 1.7, 92-95; IAS 21.48-49

                           180

                              Other reclassifications

                              Annex V.Part 2.65

                           190

                           Cash flow hedges [effective portion]

                              IAS 1.7, IG6; IAS 39.95(a)-96 IFRS 9.6.5.11(b); IFRS 7.24C(b)(i);.24E(a);

                           200

                              Valuation gains or (-) losses taken to equity

                              IAS 1.7(e),IG6; IFRS 9.6.5.11(a)(b)(d); IFRS 7.24C(b)(i), .24E(a)

                           210

                              Transferred to profit or loss

                              IAS 1.7, 92-95, IG6; IFRS 9.6.5.11(d)(ii)(iii);IFRS 7.24C(b)(iv),.24E(a) Annex V.Part 2.59

                           220

                              Transferred to initial carrying amount of hedged items

                              IAS 1.IG6;IFRS 9.6.5.11(d)(i)

                           230

                              Other reclassifications

                              Annex V.Part 2.65

                           231

                           Hedging instruments [not designated elements]

                              IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.60

                           232

                              Valuation gains or (-) losses taken to equity

                              IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E (b)(c)

                           233

                              Transferred to profit or loss

                              IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.61

                           234

                              Other reclassifications

                              Annex V.Part 2.65

                           241

                           Debt instruments at fair value through other comprehensive income

                              IAS 1.7(da), IG 6; IAS 1.IG6; IFRS 9.5.6.4; Annex V.Part 2.62-63

                           251

                              Valuation gains or (-) losses taken to equity

                              IFRS 7.20(a)(ii); IAS 1.IG6; IFRS 9.5.6.4

                           261

                              Transferred to profit or loss

                              IAS 1.7, IAS 1.92-95, IAS 1.IG6; IFRS 9.5.6.7; Annex V.Part 2.64

                           270

                              Other reclassifications

                              IFRS 5.IG Example 12;IFRS 9.5.6.5; Annex V.Part 2.64-65

                           280

                           Non-current assets and disposal groups held for sale

                              IFRS 5.38

                           290

                              Valuation gains or (-) losses taken to equity

                              IFRS 5.38

                           300

                              Transferred to profit or loss

                              IAS 1.7, 92-95; IFRS 5.38

                           310

                              Other reclassifications

                              IFRS 5.IG Example 12

                           320

                           Share of other recognised income and expense of Investments in subsidaries, joint ventures and associates

                              IAS 1.IG6; IAS 28.10

                           330

                           Income tax relating to items that may be reclassified to profit or (-) loss

                              IAS 1.91(b), IG6; Annex V.Part 2.66

                           340

                              Total comprehensive income for the year

                              IAS 1.7, 81A(a), IG6

                           350

                           Attributable to minority interest [Non-controlling interest]

                              IAS 1.83(b)(i), IG6

                           360

                           Attributable to owners of the parent

                              IAS 1.83(b)(ii), IG6

                     4.   Breakdown of financial assets by instrument and by counterparty sector

               4.1   Financial assets held for trading

                                 References

                              Carrying amount

                              Annex V.Part 1.27

                           010

                           005

                              Derivatives

                           010

                              Equity instruments

                              IAS 32.11, Annex V.Part 1.44(b)

                           030

                           of which: credit institutions

                              Annex V.Part 1.42(c)

                           040

                           of which: other financial corporations

                              Annex V.Part 1.42(d)

                           050

                           of which: non-financial corporations

                              Annex V.Part 1.42(e)

                           060

                              Debt securities

                              Annex V.Part 1.31, 44(b)

                           070

                           Central banks

                              Annex V.Part 1.42(a)

                           080

                           General governments

                              Annex V.Part 1.42(b)

                           090

                           Credit institutions

                              Annex V.Part 1.42(c)

                           100

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           110

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           120

                              Loans and advances

                              Annex V.Part 1.32, 44(a)

                           130

                           Central banks

                              Annex V.Part 1.42(a)

                           140

                           General governments

                              Annex V.Part 1.42(b)

                           150

                           Credit institutions

                              Annex V.Part 1.42(c)

                           160

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           170

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           180

                           Households

                              Annex V.Part 1.42(f)

                           190

                              FINANCIAL ASSETS HELD FOR TRADING

                              IFRS 9.Appendix A

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

                                 References

                              Carrying amount

                              Accumulated negative changes in fair value due to credit risk on non-performing exposures

                              Annex V.Part 1.27

                              Annex V.Part 2.69

                           010

                           020

                           010

                              Equity instruments

                              IAS 32.11, Annex V.Part 1.44(b)

                           020

                           of which: credit institutions

                              Annex V.Part 1.42(c)

                           030

                           of which: other financial corporations

                              Annex V.Part 1.42(d)

                           040

                           of which: non-financial corporations

                              Annex V.Part 1.42(e)

                           050

                              Debt securities

                              Annex V.Part 1.31, 44(b)

                           060

                           Central banks

                              Annex V.Part 1.42(a)

                           070

                           General governments

                              Annex V.Part 1.42(b)

                           080

                           Credit institutions

                              Annex V.Part 1.42(c)

                           090

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           100

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           110

                              Loans and advances

                              Annex V.Part 1.32, 44(a)

                           120

                           Central banks

                              Annex V.Part 1.42(a)

                           130

                           General governments

                              Annex V.Part 1.42(b)

                           140

                           Credit institutions

                              Annex V.Part 1.42(c)

                           150

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           160

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           170

                           Households

                              Annex V.Part 1.42(f)

                           180

                              NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS

                              IFRS 7.8(a)(ii); IFRS 9.4.1.4

                     4.2.2   Financial assets designated at fair value through profit or loss

                                 References

                              Carrying amount

                              Accumulated negative changes in fair value due to credit risk on non-performing exposures

                              Annex V.Part 1.27

                              Annex V.Part 2.69

                           010

                           020

                           060

                              Debt securities

                              Annex V.Part 1.31, 44(b)

                           070

                           Central banks

                              Annex V.Part 1.42(a)

                           080

                           General governments

                              Annex V.Part 1.42(b)

                           090

                           Credit institutions

                              Annex V.Part 1.42(c)

                           100

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           110

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           120

                              Loans and advances

                              Annex V.Part 1.32, 44(a)

                           130

                           Central banks

                              Annex V.Part 1.42(a)

                           140

                           General governments

                              Annex V.Part 1.42(b)

                           150

                           Credit institutions

                              Annex V.Part 1.42(c)

                           160

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           170

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           180

                           Households

                              Annex V.Part 1.42(f)

                           190

                              FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS

                              IFRS 7.8(a)(i); IFRS 9.4.1.5

                     4.3.1   Financial assets at fair value through other comprehensive income

                                 References

                              Carrying amount

                              Gross carrying amount
                              Annex V.Part 1.34(b)

                              Accumulated impairment
                              Annex V.Part 2.70(b), 71

                              Accumulated partial write-offs

                              Accumulated total write-offs

                              Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

                              Credit-impaired assets (Stage 3)

                              Assets without significant increase in credit risk since initial recognition (Stage 1)

                              Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

                              Credit-impaired assets (Stage 3)

                              Assets without significant increase in credit risk since initial recognition (Stage 1)

                              of which: instruments with low credit risk

                              Annex V.Part 1.27

                              IFRS 9.5.5.5; IFRS 7.35M(a)

                              IFRS 9.B5.5.22-24; Annex V.Part 2.75

                              IFRS 9.5.5.3, IFRS 7.35M(b)(i)

                              IFRS 9.5.5.1, 7.35M(b)(ii)

                              IFRS 9.5.5.5; IFRS7.35H(a), IFRS 7.16A

                              IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i), IFRS 7.16A

                              IFRS 9.5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii), IFRS 7.16A

                              IFRS 9.5.4.4 and B5.4.9 ; Annex V.Part 2.72-74

                              IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74

                           010

                           015

                           020

                           030

                           040

                           050

                           060

                           070

                           080

                           090

                           010

                              Equity instruments

                              IAS 32.11; Annex V.Part 1.44(b)

                           020

                           of which: credit institutions

                              Annex V.Part 1.42(c)

                           030

                           of which: other financial corporations

                              Annex V.Part 1.42(d)

                           040

                           of which: non-financial corporations

                              Annex V.Part 1.42(e)

                           050

                              Debt securities

                              Annex V.Part 1.31, 44(b)

                           060

                           Central banks

                              Annex V.Part 1.42(a)

                           070

                           General governments

                              Annex V.Part 1.42(b)

                           080

                           Credit institutions

                              Annex V.Part 1.42(c)

                           090

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           100

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           110

                              Loans and advances

                              Annex V.Part 1.32, 44(a)

                           120

                           Central banks

                              Annex V.Part 1.42(a)

                           130

                           General governments

                              Annex V.Part 1.42(b)

                           140

                           Credit institutions

                              Annex V.Part 1.42(c)

                           150

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           160

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           170

                           Households

                              Annex V.Part 1.42(f)

                           180

                              FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME

                              IFRS 7.8(h); IFRS 9.4.1.2A

                           190

                           of which: purchased credit-impaired financial assets

                              IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.77

                     4.4.1   Financial assets at amortised cost

                                 References

                              Carrying amount

                              Gross carrying amount
                              Annex V.Part 1.34(b)

                              Accumulated impairment
                              Annex V.Part 2.70(a), 71

                              Accumulated partial write-offs

                              Accumulated total write-offs

                              Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

                              Credit-impaired assets (Stage 3)

                              Assets without significant increase in credit risk since initial recognition (Stage 1)

                              Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

                              Credit-impaired assets (Stage 3)

                              Assets without significant increase in credit risk since initial recognition (Stage 1)

                              of which: instruments with low credit risk

                              Annex V.Part 1.27

                              IFRS 9.5.5.5; IFRS 7.35M(a)

                              IFRS 9.B5.5.22-24; Annex V.Part 2.75

                              IFRS 9.5.5.3, IFRS 7.35M(b)(i)

                              IFRS 9.5.5.1, 7.35M(b)(ii)

                              IFRS 9.5.5.5; IFRS7.35H(a)

                              IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i)

                              IFRS 5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii)

                              IFRS 9.5.4.4 and B5.4.9 ; Annex V.Part 2.72-74

                              IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74

                           010

                           015

                           020

                           030

                           040

                           050

                           060

                           070

                           080

                           090

                           010

                              Debt securities

                              Annex V.Part 1.31, 44(b)

                           020

                           Central banks

                              Annex V.Part 1.42(a)

                           030

                           General governments

                              Annex V.Part 1.42(b)

                           040

                           Credit institutions

                              Annex V.Part 1.42(c)

                           050

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           060

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           070

                              Loans and advances

                              Annex V.Part 1.32, 44(a)

                           080

                           Central banks

                              Annex V.Part 1.42(a)

                           090

                           General governments

                              Annex V.Part 1.42(b)

                           100

                           Credit institutions

                              Annex V.Part 1.42(c)

                           110

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           120

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           130

                           Households

                              Annex V.Part 1.42(f)

                           140

                              FINANCIAL ASSETS AT AMORTISED COST

                              IFRS 7.8(f); IFRS 9.4.1.2

                           150

                           of which: purchased credit-impaired financial assets

                              IFRS 9.5.13 and IFRS 7.35M(c); Annex V.Part 2.77

                     4.5   Subordinated financial assets

                                 References

                              Carrying amount

                              Annex V.Part 1.27

                           010

                           010

                              Loans and advances

                              Annex V.Part 1.32

                           020

                              Debt securities

                              Annex V.Part 1.31

                           030

                              SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS

                              Annex V.Part 2.78, 100

                     5.   Breakdown of non-trading Loans and advances by product

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

                                 References

                              Gross carrying amount

                              Carrying amount
                              Annex V.Part 1.27

                              Central banks

                              General governments

                              Credit institutions

                              Other financial corporations

                              Non-financial corporations

                              Households

                              Annex V.Part 1.34

                              Annex V.Part 1.42(a)

                              Annex V.Part 1.42(b)

                              Annex V.Part 1.42(c)

                              Annex V.Part 1.42(d)

                              Annex V.Part 1.42(e)

                              Annex V.Part 1.42(f)

                           005

                           010

                           020

                           030

                           040

                           050

                           060

                              By product

                           010

                              On demand [call] and short notice [current account]

                              Annex V.Part 2.85(a)

                           020

                              Credit card debt

                              Annex V.Part 2.85(b)

                           030

                              Trade receivables

                              Annex V.Part 2.85(c)

                           040

                              Finance leases

                              Annex V.Part 2.85(d)

                           050

                              Reverse repurchase loans

                              Annex V.Part 2.85(e)

                           060

                              Other term loans

                              Annex V.Part 2.85(f)

                           070

                              Advances that are not loans

                              Annex V.Part 2.85(g)

                           080

                              LOANS AND ADVANCES

                              Annex V.Part 1.32, 44(a)

                              By collateral

                           090

                           of which: Loans collateralized by immovable property

                              Annex V.Part 2.86(a), 87

                           100

                           of which: other collateralized loans

                              Annex V.Part 2.86(b), 87

                              By purpose

                           110

                           of which: credit for consumption

                              Annex V.Part 2.88(a)

                           120

                           of which: lending for house purchase

                              Annex V.Part 2.88(b)

                              By subordination

                           130

                           of which: project finance loans

                              Annex V.Part 2.89; CRR Art 147(8)

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

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

                                 References

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

                              Accumulated impairment

                              Accumulated negative changes in fair value due to credit risk on non-performing exposures

                              Gross carrying amount

                              of which: loans and advances subject to impairment

                              Of which: non-performing

                              Annex V.Part 1.34

                              Annex V.Part 2.93

                              Annex V.Part 2. 213-232

                              Annex V.Part 2.70-71

                              Annex V.Part 2.69

                           010

                           011

                           012

                           021

                           022

                           010

                                          A

                                       Agriculture, forestry and fishing

                              NACE Regulation

                           020

                                          B

                                       Mining and quarrying

                              NACE Regulation

                           030

                                          C

                                       Manufacturing

                              NACE Regulation

                           040

                                          D

                                       Electricity, gas, steam and air conditioning supply

                              NACE Regulation

                           050

                                          E

                                       Water supply

                              NACE Regulation

                           060

                                          F

                                       Construction

                              NACE Regulation

                           070

                                          G

                                       Wholesale and retail trade

                              NACE Regulation

                           080

                                          H

                                       Transport and storage

                              NACE Regulation

                           090

                                          I

                                       Accommodation and food service activities

                              NACE Regulation

                           100

                                          J

                                       Information and communication

                              NACE Regulation

                           105

                                          K

                                       Financial and insurance activities

                              NACE Regulation, Annex V.Part 2.92

                           110

                                          L

                                       Real estate activities

                              NACE Regulation

                           120

                                          M

                                       Professional, scientific and technical activities

                              NACE Regulation

                           130

                                          N

                                       Administrative and support service activities

                              NACE Regulation

                           140

                                          O

                                       Public administration and defence, compulsory social security

                              NACE Regulation

                           150

                                          P

                                       Education

                              NACE Regulation

                           160

                                          Q

                                       Human health services and social work activities

                              NACE Regulation

                           170

                                          R

                                       Arts, entertainment and recreation

                              NACE Regulation

                           180

                                          S

                                       Other services

                              NACE Regulation

                           190

                              LOANS AND ADVANCES

                              Annex V.Part 1.32, Part 2.90

                     7.   Financial assets subject to impairment that are past due

               7.1   Financial assets subject to impairment that are past due

                                 References

                              Carrying amount
                              Annex V.Part 1.27

                              Assets without significant increase in credit risk since initial recognition (Stage 1)

                              Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

                              Credit-impaired assets (Stage 3)

                              ≤ 30 days

                              > 30 days ≤ 90 days

                              > 90 days

                              ≤ 30 days

                              > 30 days ≤ 90 days

                              > 90 days

                              ≤ 30 days

                              > 30 days ≤ 90 days

                              > 90 days

                              IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96

                           010

                           020

                           030

                           040

                           050

                           060

                           070

                           080

                           090

                           060

                              Debt securities

                              Annex V.Part 1.31, 44(b)

                           070

                           Central banks

                              Annex V.Part 1.42(a)

                           080

                           General governments

                              Annex V.Part 1.42(b)

                           090

                           Credit institutions

                              Annex V.Part 1.42(c)

                           100

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           110

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           120

                              Loans and advances

                              Annex V.Part 1.32, 44(a)

                           130

                           Central banks

                              Annex V.Part 1.42(a)

                           140

                           General governments

                              Annex V.Part 1.42(b)

                           150

                           Credit institutions

                              Annex V.Part 1.42(c)

                           160

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           170

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           180

                           Households

                              Annex V.Part 1.42(f)

                           190

                              TOTAL DEBT INSTRUMENTS

                              Annex V Part 2.94-95

                              Loans and advances by product, by collateral and by subordination

                           200

                           On demand [call] and short notice [current account]

                              Annex V.Part 2.85(a)

                           210

                           Credit card debt

                              Annex V.Part 2.85(b)

                           220

                           Trade receivables

                              Annex V.Part 2.85(c)

                           230

                           Finance leases

                              Annex V.Part 2.85(d)

                           240

                           Reverse repurchase loans

                              Annex V.Part 2.85(e)

                           250

                           Other term loans

                              Annex V.Part 2.85(f)

                           260

                           Advances that are not loans

                              Annex V.Part 2.85(g)

                           270

                           of which: Loans collateralized by immovable property

                              Annex V.Part 2.86(a), 87

                           280

                           of which: other collateralized loans

                              Annex V.Part 2.86(b), 87

                           290

                           of which: credit for consumption

                              Annex V.Part 2.88(a)

                           300

                           of which: lending for house purchase

                              Annex V.Part 2.88(b)

                           310

                           of which: project finance loans

                              Annex V.Part 2.89; CRR Art 147(8)

                     8.   Breakdown of financial liabilities

               8.1   Breakdown of financial liabilities by product and by counterparty sector

                                 References National GAAP compatible IFRS

                              Carrying amount
                              Annex V.Part 1.27

                              Accumulated changes in fair value due to credit risk

                              Held for trading

                              Designated at fair value through profit or loss

                              Amortised cost

                              Hedge accounting

                              IFRS 7.8(e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6-BA.7, IFRS 9.6.7

                              IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5

                              IFRS 7.8(g); IFRS 9.4.2.1

                              IFRS 7.24A(a); IFRS 9.6

                              CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.101

                           010

                           020

                           030

                           037

                           040

                           010

                              Derivatives

                              IFRS 9.BA.7(a)

                           020

                              Short positions

                              FRS 9.BA.7(b)

                           030

                           Equity instruments

                              IAS 32.11

                           040

                           Debt securities

                              Annex V.Part 1.31

                           050

                              Deposits

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

                           060

                           Central banks

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

                           070

                              Current accounts / overnight deposits

                              ECB/2013/33 Annex 2.Part 2.9.1

                           080

                              Deposits with agreed maturity

                              ECB/2013/33 Annex 2.Part 2.9.2

                           090

                              Deposits redeemable at notice

                              ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97

                           100

                              Repurchase agreements

                              ECB/2013/33 Annex 2.Part 2.9.4

                           110

                           General governments

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

                           120

                              Current accounts / overnight deposits

                              ECB/2013/33 Annex 2.Part 2.9.1

                           130

                              Deposits with agreed maturity

                              ECB/2013/33 Annex 2.Part 2.9.2

                           140

                              Deposits redeemable at notice

                              ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97

                           150

                              Repurchase agreements

                              ECB/2013/33 Annex 2.Part 2.9.4

                           160

                           Credit institutions

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

                           170

                              Current accounts / overnight deposits

                              ECB/2013/33 Annex 2.Part 2.9.1

                           180

                              Deposits with agreed maturity

                              ECB/2013/33 Annex 2.Part 2.9.2

                           190

                              Deposits redeemable at notice

                              ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97

                           200

                              Repurchase agreements

                              ECB/2013/33 Annex 2.Part 2.9.4

                           210

                           Other financial corporations

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

                           220

                              Current accounts / overnight deposits

                              ECB/2013/33 Annex 2.Part 2.9.1

                           230

                              Deposits with agreed maturity

                              ECB/2013/33 Annex 2.Part 2.9.2

                           240

                              Deposits redeemable at notice

                              ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97

                           250

                              Repurchase agreements

                              ECB/2013/33 Annex 2.Part 2.9.4

                           260

                           Non-financial corporations

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

                           270

                              Current accounts / overnight deposits

                              ECB/2013/33 Annex 2.Part 2.9.1

                           280

                              Deposits with agreed maturity

                              ECB/2013/33 Annex 2.Part 2.9.2

                           290

                              Deposits redeemable at notice

                              ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97

                           300

                              Repurchase agreements

                              ECB/2013/33 Annex 2.Part 2.9.4

                           310

                           Households

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

                           320

                              Current accounts / overnight deposits

                              ECB/2013/33 Annex 2.Part 2.9.1

                           330

                              Deposits with agreed maturity

                              ECB/2013/33 Annex 2.Part 2.9.2

                           340

                              Deposits redeemable at notice

                              ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97

                           350

                              Repurchase agreements

                              ECB/2013/33 Annex 2.Part 2.9.4

                           360

                              Debt securities issued

                              Annex V.Part 1.37, Part 2.98

                           370

                           Certificates of deposits

                              Annex V.Part 2.98(a)

                           380

                           Asset-backed securities

                              CRR art 4(1)(61)

                           390

                           Covered bonds

                              CRR art 129

                           400

                           Hybrid contracts

                              Annex V.Part 2.98(d)

                           410

                           Other debt securities issued

                              Annex V.Part 2.98(e)

                           420

                              Convertible compound financial instruments

                              IAS 32.AG 31

                           430

                              Non-convertible

                           440

                              Other financial liabilities

                              Annex V.Part 1.38-41

                           450

                              FINANCIAL LIABILITIES

                     8.2   Subordinated financial liabilities

                                 References

                              Carriyng amount

                              Designated at fair value through profit or loss

                              At amortized cost

                              IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5

                              IFRS 7.8(g); IFRS 9.4.2.1

                           010

                           020

                           010

                              Deposits

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

                           020

                              Debt securities issued

                              Annex V.Part 1.37

                           030

                              SUBORDINATED FINANCIAL LIABILITIES

                              Annex V.Part 2.99-100

                     9.   Loan commitments, financial guarantees and other commitments

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

                                 References National GAAP compatible IFRS

                              Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment
                              Annex V.Part 2.107-108, 118

                              Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment
                              Annex V Part 2.106-109

                              Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4

                              Commitments and financial guarantees measured at fair value

                              Instruments without significant increase in credit risk since initial recognition (Stage 1)

                              Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

                              Credit-impaired instruments (Stage 3)

                              Instruments without significant increase in credit risk since initial recognition (Stage 1)

                              Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

                              Credit-impaired instruments (Stage 3)

                              Nominal amount

                              Provision

                              Nominal amount

                              Accumulated negative changes in fair value due to credit risk on non-performing commitments

                              IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M

                              IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M

                              IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS9.B2.5; IFRS 7.35M

                              IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(a)

                              IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(i)

                              IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(ii)

                              IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.111, 118

                              IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.106, 111

                              IFRS 9.2.3(a), 9.B2.5; Annex V Part 2.110, 118

                              Annex V Part 2.69

                           010

                           020

                           030

                           040

                           050

                           060

                           100

                           110

                           120

                           130

                           010

                              Loan commitments given

                              CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116

                           021

                           of which: non-performing

                              Annex V.Part 2.117

                           030

                           Central banks

                              Annex V.Part 1.42(a)

                           040

                           General governments

                              Annex V.Part 1.42(b)

                           050

                           Credit institutions

                              Annex V.Part 1.42(c)

                           060

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           070

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           080

                           Households

                              Annex V.Part 1.42(f)

                           090

                              Financial guarantees given

                              IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116

                           101

                           of which: non-performing

                              Annex V.Part 2.117

                           110

                           Central banks

                              Annex V.Part 1.42(a)

                           120

                           General governments

                              Annex V.Part 1.42(b)

                           130

                           Credit institutions

                              Annex V.Part 1.42(c)

                           140

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           150

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           160

                           Households

                              Annex V.Part 1.42(f)

                           170

                              Other Commitments given

                              CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116

                           181

                           of which: non-performing

                              Annex V.Part 2.117

                           190

                           Central banks

                              Annex V.Part 1.42(a)

                           200

                           General governments

                              Annex V.Part 1.42(b)

                           210

                           Credit institutions

                              Annex V.Part 1.42(c)

                           220

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           230

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           240

                           Households

                              Annex V.Part 1.42(f)

                     9.2   Loan commitments, financial guarantees and other commitments received

                                 References

                              Maximum amount of the guarantee that can be considered

                              Nominal amount

                              IFRS 7.36 (b); Annex V.Part 2.119

                              Annex V.Part 2.119

                           010

                           020

                           010

                              Loan commitments received

                              IFRS 9.2.1(g), .BCZ2.2; Annex V.Part 1.44(h), Part 2.102-103, 113

                           020

                           Central banks

                              Annex V.Part 1.42(a)

                           030

                           General governments

                              Annex V.Part 1.42(b)

                           040

                           Credit institutions

                              Annex V.Part 1.42(c)

                           050

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           060

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           070

                           Households

                              Annex V.Part 1.42(f)

                           080

                              Financial guarantees received

                              IFRS 9.2.1(e ), .B2.5, .BC2.17, IFRS 8.Appendix A; IFRS 4 Annex A; Annex V.Part 1.44(h), Part 2.102-103, 114

                           090

                           Central banks

                              Annex V.Part 1.42(a)

                           100

                           General governments

                              Annex V.Part 1.42(b)

                           110

                           Credit institutions

                              Annex V.Part 1.42(c)

                           120

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           130

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           140

                           Households

                              Annex V.Part 1.42(f)

                           150

                              Other Commitments received

                              Annex V.Part 1.44(h), Part 2.102-103, 115

                           160

                           Central banks

                              Annex V.Part 1.42(a)

                           170

                           General governments

                              Annex V.Part 1.42(b)

                           180

                           Credit institutions

                              Annex V.Part 1.42(c)

                           190

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           200

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           210

                           Households

                              Annex V.Part 1.42(f)

                     10.   Derivatives - Trading and economic hedges

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

                                 References

                              Carrying amount

                              Notional amount

                              Financial assets Held for trading and trading

                              Financial liabilities Held for trading and trading

                              Total Trading

                              of which: sold

                              Annex V.Part 2.120, 131

                              IFRS 9.BA.7 (a); Annex V.Part 2.120, 131

                              Annex V.Part 2.133-135

                              Annex V.Part 2.133-135

                           010

                           020

                           030

                           040

                           010

                              Interest rate

                              Annex V.Part 2.129(a)

                           020

                           of which: economic hedges

                              Annex V.Part 2.137-139

                           030

                           OTC options

                              Annex V.Part 2.136

                           040

                           OTC other

                              Annex V.Part 2.136

                           050

                           Organized market options

                              Annex V.Part 2.136

                           060

                           Organized market other

                              Annex V.Part 2.136

                           070

                              Equity

                              Annex V.Part 2.129(b)

                           080

                           of which: economic hedges

                              Annex V.Part 2.137-139

                           090

                           OTC options

                              Annex V.Part 2.136

                           100

                           OTC other

                              Annex V.Part 2.136

                           110

                           Organized market options

                              Annex V.Part 2.136

                           120

                           Organized market other

                              Annex V.Part 2.136

                           130

                              Foreign exchange and gold

                              Annex V.Part 2.129(c)

                           140

                           of which: economic hedges

                              Annex V.Part 2.137-139

                           150

                           OTC options

                              Annex V.Part 2.136

                           160

                           OTC other

                              Annex V.Part 2.136

                           170

                           Organized market options

                              Annex V.Part 2.136

                           180

                           Organized market other

                              Annex V.Part 2.136

                           190

                              Credit

                              Annex V.Part 2.129(d)

                           195

                           of which: economic hedges with use of the fair value option

                              IFRS 9.6.7.1; Annex V.Part 2.140

                           201

                           of which: other economic hedges

                              Annex V.Part 2.137-140

                           210

                           Credit default swap

                           220

                           Credit spread option

                           230

                           Total return swap

                           240

                           Other

                           250

                              Commodity

                              Annex V.Part 2.129(e)

                           260

                           of which: economic hedges

                              Annex V.Part 2.137-139

                           270

                              Other

                              Annex V.Part 2.129(f)

                           280

                           of which: economic hedges

                              Annex V.Part 2.137-139

                           290

                              DERIVATIVES

                              IFRS 9.Appendix A

                           300

                           of which: OTC - credit institutions

                              Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142

                           310

                           of which: OTC - other financial corporations

                              Annex V.Part 1.42(d), 44(e), Part 2.141(b)

                           320

                           of which: OTC - rest

                              Annex V.Part 1.44(e), Part 2.141(c)

                     11.   Hedge accounting

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

                              By product or by type of market

                                 References

                              Carrying amount

                              Notional amount

                              Assets

                              Liabilities

                              Total Hedging

                              of which: sold

                              IFRS 7.24A; Annex V.Part 2.120, 131

                              IFRS 7.24A; Annex V.Part 2.120, 131

                              Annex V.Part 2.133-135

                              Annex V.Part 2.133-135

                           010

                           020

                           030

                           040

                           010

                              Interest rate

                              Annex V.Part 2.129(a)

                           020

                           OTC options

                              Annex V.Part 2.136

                           030

                           OTC other

                              Annex V.Part 2.136

                           040

                           Organized market options

                              Annex V.Part 2.136

                           050

                           Organized market other

                              Annex V.Part 2.136

                           060

                              Equity

                              Annex V.Part 2.129(b)

                           070

                           OTC options

                              Annex V.Part 2.136

                           080

                           OTC other

                              Annex V.Part 2.136

                           090

                           Organized market options

                              Annex V.Part 2.136

                           100

                           Organized market other

                              Annex V.Part 2.136

                           110

                              Foreign exchange and gold

                              Annex V.Part 2.129(c)

                           120

                           OTC options

                              Annex V.Part 2.136

                           130

                           OTC other

                              Annex V.Part 2.136

                           140

                           Organized market options

                              Annex V.Part 2.136

                           150

                           Organized market other

                              Annex V.Part 2.136

                           160

                              Credit

                              Annex V.Part 2.129(d)

                           170

                           Credit default swap

                              Annex V.Part 2.136

                           180

                           Credit spread option

                              Annex V.Part 2.136

                           190

                           Total return swap

                              Annex V.Part 2.136

                           200

                           Other

                              Annex V.Part 2.136

                           210

                              Commodity

                              Annex V.Part 2.129(e)

                           220

                              Other

                              Annex V.Part 2.129(f)

                           230

                              FAIR VALUE HEDGES

                              IFRS 7.24A; IAS 39.86(a); IFRS 9.6.5.2(a)

                           240

                              Interest rate

                              Annex V.Part 2.129(a)

                           250

                           OTC options

                              Annex V.Part 2.136

                           260

                           OTC other

                              Annex V.Part 2.136

                           270

                           Organized market options

                              Annex V.Part 2.136

                           280

                           Organized market other

                              Annex V.Part 2.136

                           290

                              Equity

                              Annex V.Part 2.129(b)

                           300

                           OTC options

                              Annex V.Part 2.136

                           310

                           OTC other

                              Annex V.Part 2.136

                           320

                           Organized market options

                              Annex V.Part 2.136

                           330

                           Organized market other

                              Annex V.Part 2.136

                           340

                              Foreign exchange and gold

                              Annex V.Part 2.129(c)

                           350

                           OTC options

                              Annex V.Part 2.136

                           360

                           OTC other

                              Annex V.Part 2.136

                           370

                           Organized market options

                              Annex V.Part 2.136

                           380

                           Organized market other

                              Annex V.Part 2.136

                           390

                              Credit

                              Annex V.Part 2.129(d)

                           400

                           Credit default swap

                              Annex V.Part 2.136

                           410

                           Credit spread option

                              Annex V.Part 2.136

                           420

                           Total return swap

                              Annex V.Part 2.136

                           430

                           Other

                              Annex V.Part 2.136

                           440

                              Commodity

                              Annex V.Part 2.129(e)

                           450

                              Other

                              Annex V.Part 2.129(f)

                           460

                              CASH FLOW HEDGES

                              IFRS 7.24A; IAS 39.86(b); IFRS 9.6.5.2(b)

                           470

                              HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION

                              IFRS 7.24A; IAS 39.86(c); IFRS 9.6.5.2(c)

                           480

                              PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK

                              IAS 39.71, 81A, 89A, AG 114-132

                           490

                              PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK

                              IAS 39.71

                           500

                              DERIVATIVES-HEDGE ACCOUNTING

                              IFRS 7.24A; IAS 39.9; IFRS 9.6.1

                           510

                           of which: OTC - credit institutions

                              Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142

                           520

                           of which: OTC - other financial corporations

                              Annex V.Part 1.42(d), 44(e), Part 2.141(b)

                           530

                           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

                              Carrying amount

                              Fair value hedge

                              Cash flow hedge

                              Hedge of net investment in a foreign operation

                              Annex V.Part 2.145

                              Annex V.Part 2.145

                              Annex V.Part 2.145

                           010

                           020

                           030

                           010

                              Non-derivative financial assets

                              IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2

                           020

                           of which: Financial assets held for trading

                              IFRS 9.Appendix A

                           030

                           of which: Non-trading financial assets mandatorily at fair value through profit or loss

                              IFRS 9.4.1.4; IFRS 7.8(a)(ii)

                           040

                           of which: Financial assets designated at fair value through profit or loss

                              IFRS 9.4.1.5; IFRS 7.8(a)(i)

                           050

                              Non-derivative financial liabilities

                              IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2

                           060

                           Financial liabilities held for trading

                              IFRS 9.Appendix A

                           070

                           Financial liabilities designated at fair value through profit or loss

                              IFRS 9.4.2.1; IFRS 9.6.2.2

                           080

                           Financial assets at amortised cost

                              IFRS 9.4.2.1; IFRS 9.6.2.2

                     F11.4   Hedged items in fair value hedges

                                 References

                              Micro-hedges

                              Micro-hedges - Net position hedge

                              Hedge adjustments on micro-hedges

                              Macro hedges

                              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

                              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

                           010

                           020

                           030

                           040

                           050

                              ASSETS

                           010

                              Financial assets measured at fair value through other comprehensive income

                              IFRS 9.4.1.2A; IFRS 7.8(h); Annex V. Part 2.146, 151

                           020

                           Interest rate

                              Annex V.Part 2.129(a)

                           030

                           Equity

                              Annex V.Part 2.129(b)

                           040

                           Foreign exchange and gold

                              Annex V.Part 2.129(c)

                           050

                           Credit

                              Annex V.Part 2.129(d)

                           060

                           Commodity

                              Annex V.Part 2.129(e)

                           070

                           Other

                              Annex V.Part 2.129(f)

                           080

                              Financial assets measured at amortised cost

                              IFRS 9.4.1.2A; IFRS 7.8(f); Annex V. Part 2.146, 151

                           090

                           Interest rate

                              Annex V.Part 2.129(a)

                           100

                           Equity

                              Annex V.Part 2.129(b)

                           110

                           Foreign exchange and gold

                              Annex V.Part 2.129(c)

                           120

                           Credit

                              Annex V.Part 2.129(d)

                           130

                           Commodity

                              Annex V.Part 2.129(e)

                           140

                           Other

                              Annex V.Part 2.129(f)

                              LIABILITIES

                           150

                              Financial liabilities measured at amortised costs

                              IFRS 9.4.2.1; IFRS 7.8(g); Annex V. Part 2.146, 151

                           160

                           Interest rate

                              Annex V.Part 2.129(a)

                           170

                           Equity

                              Annex V.Part 2.129(b)

                           180

                           Foreign exchange and gold

                              Annex V.Part 2.129(c)

                           190

                           Credit

                              Annex V.Part 2.129(d)

                           200

                           Commodity

                              Annex V.Part 2.129(e)

                           210

                           Other

                              Annex V.Part 2.129(f)

                     12.   Movements in allowances and provisions for credit losses

               12.1   Movements in allowances and provisions for credit losses

                                 References

                              Opening balance

                              Increases due to origination and acquisition

                              Decreases due to derecognition

                              Changes due to change in credit risk (net)

                              Changes due to modifications without derecognition (net)

                              Changes due to update in the institution's methodology for estimation (net)

                              Decrease in allowance account due to write-offs

                              Other adjustments

                              Closing balance

                              Recoveries of previously written-off amounts recorded directly to the statement of profit or loss

                              Amounts written-off directly to the statement of profit or loss

                              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

                           010

                           020

                           030

                           040

                           050

                           070

                           080

                           090

                           100

                           110

                           120

                           010

                              Allowances for financial assets without increase in credit risk since initial recognition (Stage 1)

                              IFRS 9.5.5.5

                           020

                           Debt securities

                              Annex V.Part 1.31, 44(b)

                           030

                              Central banks

                              Annex V.Part 1.42(a)

                           040

                              General governments

                              Annex V.Part 1.42(b)

                           050

                              Credit institutions

                              Annex V.Part 1.42(c)

                           060

                              Other financial corporations

                              Annex V.Part 1.42(d)

                           070

                              Non-financial corporations

                              Annex V.Part 1.42(e)

                           080

                           Loans and advances

                              Annex V.Part 1.32, 44(a)

                           090

                              Central banks

                              Annex V.Part 1.42(a)

                           100

                              General governments

                              Annex V.Part 1.42(b)

                           110

                              Credit institutions

                              Annex V.Part 1.42(c)

                           120

                              Other financial corporations

                              Annex V.Part 1.42(d)

                           130

                              Non-financial corporations

                              Annex V.Part 1.42(e)

                           140

                              Households

                              Annex V.Part 1.42(f)

                           160

                           of which: collectively measured allowances

                              IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

                           170

                           of which: individually measured allowances

                              IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

                           180

                              Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

                              IFRS 9.5.5.3

                           190

                           Debt securities

                              Annex V.Part 1.31, 44(b)

                           200

                              Central banks

                              Annex V.Part 1.42(a)

                           210

                              General governments

                              Annex V.Part 1.42(b)

                           220

                              Credit institutions

                              Annex V.Part 1.42(c)

                           230

                              Other financial corporations

                              Annex V.Part 1.42(d)

                           240

                              Non-financial corporations

                              Annex V.Part 1.42(e)

                           250

                           Loans and advances

                              Annex V.Part 1.32, 44(a)

                           260

                              Central banks

                              Annex V.Part 1.42(a)

                           270

                              General governments

                              Annex V.Part 1.42(b)

                           280

                              Credit institutions

                              Annex V.Part 1.42(c)

                           290

                              Other financial corporations

                              Annex V.Part 1.42(d)

                           300

                              Non-financial corporations

                              Annex V.Part 1.42(e)

                           310

                              Households

                              Annex V.Part 1.42(f)

                           330

                           of which: collectively measured allowances

                              IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

                           340

                           of which: individually measured allowances

                              IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

                           350

                           of which: non-performing

                              Annex V.Part 2.213-232

                           360

                              Allowances for credit-impaired debt instruments (Stage 3)

                              IFRS 9.5.5.1, 9. Appendix A

                           370

                           Debt securities

                              Annex V.Part 1.31, 44(b)

                           380

                              Central banks

                              Annex V.Part 1.42(a)

                           390

                              General governments

                              Annex V.Part 1.42(b)

                           400

                              Credit institutions

                              Annex V.Part 1.42(c)

                           410

                              Other financial corporations

                              Annex V.Part 1.42(d)

                           420

                              Non-financial corporations

                              Annex V.Part 1.42(e)

                           430

                           Loans and advances

                              Annex V.Part 1.32, 44(a)

                           440

                              Central banks

                              Annex V.Part 1.42(a)

                           450

                              General governments

                              Annex V.Part 1.42(b)

                           460

                              Credit institutions

                              Annex V.Part 1.42(c)

                           470

                              Other financial corporations

                              Annex V.Part 1.42(d)

                           480

                              Non-financial corporations

                              Annex V.Part 1.42(e)

                           490

                              Households

                              Annex V.Part 1.42(f)

                           500

                           of which: collectively measured allowances

                              IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

                           510

                           of which: individually measured allowances

                              IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

                           520

                              Total allowance for debt instruments

                              IFRS 7.B8E

                           530

                           Commitments and financial guarantees given (Stage 1)

                              IFRS 9.2.1|(g); 2.3(c); 5.5, B2.5; Annex V.Part 2.157

                           540

                           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

                           550

                           of which: non-performing

                              Annex V.Part 2.117

                           560

                           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

                           570

                              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

                              Gross carrying amount / nominal amount
                              Annex V.Part 1.34, Part 2.118, 167, 170

                              Transfers between Stage 1 and Stage 2

                              Transfers between Stage 2 and Stage 3

                              Transfers between Stage 1 and Stage 3

                              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

                              Annex V.Part 2.168-169

                           010

                           020

                           030

                           040

                           050

                           060

                           010

                           Debt securities

                              Annex V.Part 1.31, 44(b)

                           020

                              Central banks

                              Annex V.Part 1.42(a)

                           030

                              General governments

                              Annex V.Part 1.42(b)

                           040

                              Credit institutions

                              Annex V.Part 1.42(c)

                           050

                              Other financial corporations

                              Annex V.Part 1.42(d)

                           060

                              Non-financial corporations

                              Annex V.Part 1.42(e)

                           070

                           Loans and advances

                              Annex V.Part 1.32, 44(a)

                           080

                              Central banks

                              Annex V.Part 1.42(a)

                           090

                              General governments

                              Annex V.Part 1.42(b)

                           100

                              Credit institutions

                              Annex V.Part 1.42(c)

                           110

                              Other financial corporations

                              Annex V.Part 1.42(d)

                           120

                              Non-financial corporations

                              Annex V.Part 1.42(e)

                           130

                              Households

                              Annex V.Part 1.42(f)

                           140

                              Total debt instruments

                           150

                              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

                                 References

                              Maximum amount of the collateral or guarantee that can be considered
                              Annex V.Part 2.171-172, 174

                              Loans collateralized by immovable property

                              Other collateralized loans

                              Financial guarantees received

                              Residential

                              Commercial

                              Cash [Debt instruments issued]

                              Rest

                              IFRS 7.36(b)

                              Annex V.Part 2.173(a)

                              Annex V.Part 2.173(a)

                              Annex V.Part 2.173(b)

                              Annex V.Part 2.173(b)

                              Annex V.Part 2.173(c)

                           010

                           020

                           030

                           040

                           050

                           010

                              Loans and advances

                              Annex V.Part 1.32, 44(a)

                           020

                           of which: Other financial corporations

                              Annex V.Part 1.42(d)

                           030

                           of which: Non-financial corporations

                              Annex V.Part 1.42(e)

                           040

                           of which: Households

                              Annex V.Part 1.42(f)

                           050

                           of which: lending for house purchase

                              Annex V.Part 2.88(b)

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

                                 References

                              Carrying amount

                              Annex V.Part 2.175

                           010

                           010

                           Non-current assets held-for-sale

                              IFRS 7.38(a)

                           020

                           Property, plant and equipment

                              IFRS 7.38(a)

                           030

                           Investment property

                              IFRS 7.38(a)

                           040

                           Equity and debt instruments

                              IFRS 7.38(a)

                           050

                           Other

                              IFRS 7.38(a)

                           060

                              Total

                     13.3   Collateral obtained by taking possession [tangible assets] accumulated

                                 References

                              Carrying amount

                           010

                           010

                           Foreclosure [tangible assets]

                              IFRS 7.38(a); Annex V.Part 2.176

                     14.   Fair value hierachy: financial instruments at fair value

                                 References

                              Fair value hierarchy
                              IFRS 13.93 (b)

                              Change in fair value for the period
                              Annex V.Part 2.178

                              Accumulated change in fair value before taxes
                              Annex V.Part 2.179

                              Level 1

                              Level 2

                              Level 3

                              Level 2

                              Level 3

                              Level 1

                              Level 2

                              Level 3

                              IFRS 13.76

                              IFRS 13.81

                              IFRS 13.86

                              IFRS 13.81

                              IFRS 13.86, 93(f)

                              IFRS 13.76

                              IFRS 13.81

                              IFRS 13.86

                           010

                           020

                           030

                           040

                           050

                           060

                           070

                           080

                              ASSETS

                           010

                              Financial assets held for trading

                              IFRS 7.8(a)(ii);IFRS 9.Appendix A

                           020

                           Derivatives

                              IFRS 9.Appendix A

                           030

                           Equity instruments

                              IAS 32.11,

                           040

                           Debt securities

                              Annex V.Part 1.31

                           050

                           Loans and advances

                              Annex V.Part 1.32

                           056

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

                              IFRS 9.4.1.4; IFRS 7.8(a)(ii)

                           057

                           Equity instruments

                              IAS 32.11

                           058

                           Debt securities

                              Annex V.Part 1.31

                           059

                           Loans and advances

                              Annex V.Part 1.32

                           060

                              Financial assets designated at fair value through profit or loss

                              IFRS 7.8(a)(i); IFRS 9.4.1.5

                           080

                           Debt securities

                              Annex V.Part 1.31

                           090

                           Loans and advances

                              Annex V.Part 1.32

                           101

                              Financial assets at fair value through other comprehensive income

                              IFRS 7.8 (h); IFRS 9.4.1.2A

                           102

                           Equity instruments

                              IAS 32.11

                           103

                           Debt securities

                              Annex V.Part 1.31

                           104

                           Loans and advances

                              Annex V.Part 1.32

                           140

                              Derivatives – Hedge accounting

                              IFRS 9.6.2.1; Annex V.Part 1.22

                              LIABILITIES

                           150

                              Financial liabilities held for trading

                              IFRS 7.8 (e) (ii); IFRS 9.BA.6

                           160

                           Derivatives

                              IFRS 9.BA.7(a)

                           170

                           Short positions

                              IFRS 9.BA.7(b)

                           180

                           Deposits

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

                           190

                           Debt securities issued

                              Annex V.Part 1.37

                           200

                           Other financial liabilities

                              Annex V.Part 1.38-41

                           210

                              Financial liabilities designated at fair value through profit or loss

                              IFRS 7.8 (e) (i); IFRS 9.4.1.5

                           220

                           Deposits

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

                           230

                           Debt securities issued

                              Annex V.Part 1.37

                           240

                           Other financial liabilities

                              Annex V.Part 1.38-41

                           250

                              Derivatives – Hedge accounting

                              IFRS 9.6.2.1; Annex V.Part 1.26

                     15.   Derecognition and financial liabilities associated with transferred financial assets

                                 References

                              Transferred financial assets entirely recognized

                              Transferred financial assets recognized to the extent of the instution's continuing involvement

                              Principal amount outstanting of transferred financial assets entirely derecognised for which the intitution retains servicing rights

                              Amounts derecognised for capital purposes

                              Transferred assets

                              Associated liabilities
                              ITS V.Part 2.181

                              Principal amount outstanding of the original assets

                              Carrying amount of assets still recognised [continuing involvement]

                              Carrying amount of associated liabilites

                              Carrying amount

                              Of which: securitizations

                              Of which: repurchase agreements

                              Carrying amount

                              Of which: securitizations

                              Of which: repurchase agreements

                              IFRS 7.42D.(e), Annex V.Part 1.27

                              IFRS 7.42D(e); CRR art 4(1)(61)

                              IFRS 7.42D(e); Annex V.Part 2.183-184

                              IFRS 7.42D(e)

                              IFRS 7.42D.(e)

                              IFRS 7.42D(e); Annex V.Part 2.183-184

                              IFRS 7.42D(f)

                              IFRS 7.42D(f); Annex V.Part 1.27, Part 2.181

                              CRR art 109; Annex V.Part 2.182

                           010

                           020

                           030

                           040

                           050

                           060

                           070

                           080

                           090

                           100

                           110

                           010

                              Financial assets held for trading

                              IFRS 7.8(a)(ii);IFRS 9. Appendix A

                           020

                           Equity instruments

                              IAS 32.11

                           030

                           Debt securities

                              Annex V.Part 1.31

                           040

                           Loans and advances

                              Annex V.Part 1.32

                           045

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

                              IFRS 9.4.1.4

                           046

                           Equity instruments

                              IAS 32.11

                           047

                           Debt securities

                              Annex V.Part 1.31

                           048

                           Loans and advances

                              Annex V.Part 1.32

                           050

                              Financial assets designated at fair value through profit or loss

                              IFRS 7.8(a)(i); IFRS 9.4.1.5

                           070

                           Debt securities

                              Annex V.Part 1.31

                           080

                           Loans and advances

                              Annex V.Part 1.32

                           091

                              Financial assets at fair value through other comprehensive income

                              IFRS 7.8(h); IFRS 9.4.1.2A

                           092

                           Equity instruments

                              IAS 32.11

                           093

                           Debt securities

                              Annex V.Part 1.31

                           094

                           Loans and advances

                              Annex V.Part 1.32

                           131

                              Financial assets at amortised cost

                              IFRS 7.8 (f); IFRS 9.4.1.2

                           132

                           Debt securities

                              Annex V.Part 1.31

                           133

                           Loans and advances

                              Annex V.Part 1.32

                           190

                              Total

                     16.   Breakdown of selected statement of profit or loss items

               16.1   Interest income and expenses by instrument and counterparty sector

                                 References

                              Current period

                              Income

                              Expenses

                              Annex V.Part 2.187, 189

                              Annex V.Part 2.188, 190

                           010

                           020

                           010

                              Derivatives -Trading

                              IFRS 9.Appendix A, .BA.1, .BA.6; Annex V.Part 2.193

                           015

                           of which: interest income from derivatives in economic hedges

                              Annex V.Part 2.193

                           020

                              Debt securities

                              Annex V.Part 1.31, 44(b)

                           030

                           Central banks

                              Annex V.Part 1.42(a)

                           040

                           General governments

                              Annex V.Part 1.42(b)

                           050

                           Credit institutions

                              Annex V.Part 1.42(c)

                           060

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           070

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           080

                              Loans and advances

                              Annex V.Part 1.32, 44(a)

                           090

                           Central banks

                              Annex V.Part 1.42(a)

                           100

                           General governments

                              Annex V.Part 1.42(b)

                           110

                           Credit institutions

                              Annex V.Part 1.42(c)

                           120

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           130

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           140

                           Households

                              Annex V.Part 1.42(f)

                           150

                              Other assets

                              Annex V.Part 2.5

                           160

                              Deposits

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

                           170

                           Central banks

                              Annex V.Part 1.42(a)

                           180

                           General governments

                              Annex V.Part 1.42(b)

                           190

                           Credit institutions

                              Annex V.Part 1.42(c)

                           200

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           210

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           220

                           Households

                              Annex V.Part 1.42(f)

                           230

                              Debt securities issued

                              Annex V.Part 1.37

                           240

                              Other financial liabilities

                              Annex V.Part 1.32-34, Part 2.191

                           250

                              Derivatives - Hedge accounting, interest rate risk

                              Annex V.Part 2.192

                           260

                              Other Liabilities

                              Annex V.Part 1.38-41

                           270

                              INTEREST

                              IAS 1.97

                           280

                           of which: interest-income on credit impaired financial assets

                              IFRS 9.5.4.1; .B5.4.7; Annex V.Part 2.194

                     16.2   Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument

                                 References

                              Current period

                              Annex V. Part 2.195-196

                           010

                           020

                              Debt securities

                              Annex V.Part 1.31

                           030

                              Loans and advances

                              Annex V.Part 1.32

                           040

                              Deposits

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

                           050

                              Debt securities issued

                              Annex V.Part 1.37

                           060

                              Other financial liabilities

                              Annex V.Part 1.38-41

                           070

                              GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET

                              Annex V.Part 2.45

                     16.3   Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument

                                 References

                              Current period

                              Annex V. Part 2.197-198

                           010

                           010

                              Derivatives

                              IFRS 9.Appendix A, .BA.1, .BA.7(a)

                           015

                              of which: Economic hedges with use of the fair value option

                              IFRS 9.6.7.1; IFRS 7.9(d); Annex V.Part 2.199

                           020

                              Equity instruments

                              IAS 32.11

                           030

                              Debt securities

                              Annex V.Part 1.31

                           040

                              Loans and advances

                              Annex V.Part 1.32

                           050

                              Short positions

                              IFRS 9.BA.7(b)

                           060

                              Deposits

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

                           070

                              Debt securities issued

                              Annex V.Part 1.37

                           080

                              Other financial liabilities

                              Annex V.Part 1.38-41

                           090

                              GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET

                              IFRS 9.Appendix A, .BA.6;IFRS 7.20(a)(i)

                           095

                              of which: gains and losses due to the reclassification of assets at amortised cost

                              IFRS 9.5.6.2; annex V.Part 2.199

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

                                 References

                              Current period

                           010

                           010

                              Interest rate instruments and related derivatives

                              Annex V.Part 2.200(a)

                           020

                              Equity instruments and related derivatives

                              Annex V.Part 2.200(b)

                           030

                              Foreign exchange trading and derivatives related with foreign exchange and gold

                              Annex V.Part 2.200(c)

                           040

                              Credit risk instruments and related derivatives

                              Annex V.Part 2.200(d)

                           050

                              Derivatives related with commodities

                              Annex V.Part 2.200(e)

                           060

                              Other

                              Annex V.Part 2.200(f)

                           070

                              GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET

                              IFRS 7.20(a)(i)

                     16.4.1   Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument

                                 References

                              Current period

                              Annex V.Part 2.201

                           010

                           020

                              Equity instruments

                              IAS 32.11

                           030

                              Debt securities

                              Annex V.Part 1.31

                           040

                              Loans and advances

                              Annex V.Part 1.32

                           090

                              GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET

                              IFRS 7.20(a)(i)

                           100

                              of which: gains and losses due to the reclassification of assets at amortised cost

                              IFRS 9.6.5.2; Annex V.Part 2.202

                     16.5   Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument

                                 References

                              Current period

                              Changes in fair value due to credit risk

                              Annex V.Part 2.203

                              Annex V.Part 2.203

                           010

                           020

                           020

                              Debt securities

                              Annex V.Part 1.31

                           030

                              Loans and advances

                              Annex V.Part 1.32

                           040

                              Deposits

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

                           050

                              Debt securities issued

                              Annex V.Part 1.37

                           060

                              Other financial liabilities

                              Annex V.Part 1.38-41

                           070

                              GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET

                              IFRS 7.20(a)(i)

                           071

                              of which: gains or (-) losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net

                              IFRS 9.6.7;IFRS 7.24G(b); Annex V.Part 2.204

                           072

                              of which: gains or (-) losses after designation on financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net

                              IFRS 9.6.7; IFRS 7.20(a)(i); Annex V.Part 2.204

                     16.6   Gains or losses from hedge accounting

                                 References

                              Current period

                              Annex V.Part 2.205

                           010

                           010

                              Fair value changes of the hedging instrument [including discontinuation]

                              IFRS 7.24A(c);IFRS 7.24C(b)(vi)

                           020

                              Fair value changes of the hedged item attributable to the hedged risk

                              IFRS 9.6.3.7; .6.5.8; .B6.4.1; IFRS 7.24B(a)(iv); IFRS 7.24C(b)(vi); Annex V.Part 2.206

                           030

                              Ineffectiveness in profit or loss from cash flow hedges

                              IFRS 7.24C(b)ii; IFRS 7.24C(b)(vi)

                           040

                              Ineffectiveness in profit or loss from hedges of net investments in foreign operations

                              IFRS 7.24C(b)(ii); IFRS 7.24C(b)(vi)

                           050

                              GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET

                     16.7   Impairment on non-financial assets

                                 References

                              Current period

                              Additions

                              Reversals

                              Accumulated impairment

                              Annex V.Part 2.208

                              Annex V.Part 2.208

                           010

                           020

                           040

                           060

                              Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates

                              IAS 28.40-43

                           070

                           Subsidiaries

                              IFRS 10 Appendix A

                           080

                           Joint ventures

                              IAS 28.3

                           090

                           Associates

                              IAS 28.3

                           100

                              Impairment or (-) reversal of impairment on non-financial assets

                              IAS 36.126(a),(b)

                           110

                           Property, plant and equipment

                              IAS 16.73(e)(v-vi)

                           120

                           Investment properties

                              IAS 40.79(d)(v)

                           130

                           Goodwill

                              IAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v)

                           140

                           Other intangible assets

                              IAS 38.118(e)(iv)(v)

                           145

                           Other

                              IAS 36.126(a),(b)

                           150

                              TOTAL

                     17.   Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet

               17.1   Assets

                                 References

                              Accounting scope of consolidation [Carrying amount]

                              Annex V.Part 1.27, Part 2.209

                           010

                           010

                              Cash, cash balances at central banks and other demand deposits

                              IAS 1.54 (i)

                           020

                           Cash on hand

                              Annex V.Part 2.1

                           030

                           Cash balances at central banks

                              Annex V.Part 2.2

                           040

                           Other demand deposits

                              Annex V.Part 2.3

                           050

                              Financial assets held for trading

                              IFRS 7.8(a)(ii);IFRS 9.Appendix A

                           060

                           Derivatives

                              IFRS 9.Appendix A

                           070

                           Equity instruments

                              IAS 32.11

                           080

                           Debt securities

                              Annex V.Part 1.31

                           090

                           Loans and advances

                              Annex V.Part 1.32

                           096

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

                              IFRS 9.4.1.4

                           097

                           Equity instruments

                              IAS 32.11

                           098

                           Debt securities

                              Annex V.Part 1.31

                           099

                           Loans and advances

                              Annex V.Part 1.32

                           100

                              Financial assets designated at fair value through profit or loss

                              IFRS 7.8(a)(i); IFRS 9.4.1.5

                           120

                           Debt securities

                              Annex V.Part 1.31

                           130

                           Loans and advances

                              Annex V.Part 1.32

                           141

                              Financial assets at fair value through other comprehensive income

                              IFRS 7.8(h); IFRS 9.4.1.2A

                           142

                           Equity instruments

                              IAS 32.11

                           143

                           Debt securities

                              Annex V.Part 1.31

                           144

                           Loans and advances

                              Annex V.Part 1.32

                           181

                              Financial assets at amortised cost

                              IFRS 7.8(f); IFRS 9.4.1.2

                           182

                           Debt securities

                              Annex V.Part 1.31

                           183

                           Loans and advances

                              Annex V.Part 1.32

                           240

                              Derivatives – Hedge accounting

                              IFRS 9.6.2.1; Annex V.Part 1.22

                           250

                              Fair value changes of the hedged items in portfolio hedge of interest rate risk

                              IAS 39.89A(a); IFRS 9.6.5.8

                           260

                              Investments in subsidaries, joint ventures and associates

                              IAS 1.54(e); Annex V.Part 1.21, Part 2.4, 210

                           270

                              Assets under reinsurance and insurance contracts

                              IFRS 4.IG20.(b)-(c); Annex V.Part 2.211

                           280

                              Tangible assets

                           290

                              Intangible assets

                              IAS 1.54(c); CRR art 4(1)(115)

                           300

                           Goodwill

                              IFRS 3.B67(d); CRR art 4(1)(113)

                           310

                           Other intangible assets

                              IAS 38.8,118

                           320

                              Tax assets

                              IAS 1.54(n-o)

                           330

                           Current tax assets

                              IAS 1.54(n); IAS 12.5

                           340

                           Deferred tax assets

                              IAS 1.54(o); IAS 12.5; CRR art 4(1)(106)

                           350

                              Other assets

                              Annex V.Part 2.5

                           360

                              Non-current assets and disposal groups classified as held for sale

                              IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6

                           370

                              TOTAL ASSETS

                              IAS 1.9(a), IG 6

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

                                 References

                              Accounting scope of consolidation [Nominal amount]

                              Annex V.Part 2.118, 209

                           010

                           010

                              Loan commitments given

                              CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116

                           020

                              Financial guarantees given

                              IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116

                           030

                              Other Commitments given

                              CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116

                           040

                              OFF-BALANCE SHEET EXPOSURES

                     17.3   Liabilities and equity

                                 References

                              Accounting scope of consolidation [Carrying amount]

                              Annex V.Part 1.27, Part 2.209

                           010

                           010

                              Financial liabilities held for trading

                              IFRS 7.8 (e) (ii); IFRS 9.BA.6

                           020

                           Derivatives

                              IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a)

                           030

                           Short positions

                              IFRS 9.BA7(b)

                           040

                           Deposits

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

                           050

                           Debt securities issued

                              Annex V.Part 1.37

                           060

                           Other financial liabilities

                              Annex V.Part 1.38-41

                           070

                              Financial liabilities designated at fair value through profit or loss

                              IFRS 7.8 (e)(i); IFRS 9.4.2.2

                           080

                           Deposits

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

                           090

                           Debt securities issued

                              Annex V.Part 1.37

                           100

                           Other financial liabilities

                              Annex V.Part 1.38-41

                           110

                              Financial liabilities measured at amortised cost

                              IFRS 7.8(g); IFRS 9.4.2.1

                           120

                           Deposits

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

                           130

                           Debt securities issued

                              Annex V.Part 1.37

                           140

                           Other financial liabilities

                              Annex V.Part 1.38-41

                           150

                              Derivatives – Hedge accounting

                              IFRS 9.6.2.1; Annex V.Part 1.26

                           160

                              Fair value changes of the hedged items in portfolio hedge of interest rate risk

                              IAS 39.89A(b), IFRS 9.6.5.8

                           170

                              Liabilities under insurance and reinsurance contracts

                              IFRS 4.IG20(a); Annex V.Part 2.212

                           180

                              Provisions

                              IAS 37.10; IAS 1.54(l)

                           190

                              Tax liabilities

                              IAS 1.54(n-o)

                           200

                           Current tax liabilities

                              IAS 1.54(n); IAS 12.5

                           210

                           Deferred tax liabilities

                              IAS 1.54(o); IAS 12.5; CRR art 4(1)(108)

                           220

                              Share capital repayable on demand

                              IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12

                           230

                              Other liabilities

                              Annex V.Part 2.13

                           240

                              Liabilities included in disposal groups classified as held for sale

                              IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14

                           250

                              LIABILITIES

                              IAS 1.9(b);IG 6

                           260

                              Capital

                              IAS 1.54(r), BAD art 22

                           270

                              Share premium

                              IAS 1.78(e); CRR art 4(1)(124)

                           280

                              Equity instruments issued other than capital

                              Annex V.Part 2.18-19

                           290

                              Other equity

                              IFRS 2.10; Annex V.Part 2.20

                           300

                              Accumulated other comprehensive income

                              CRR art 4(1)(100)

                           310

                              Retained earnings

                              CRR art 4(1)(123)

                           320

                              Revaluation reserves

                              IFRS 1.33, D5-D8

                           330

                              Other reserves

                              IAS 1.54; IAS 1.78 (e)

                           340

                              (-) Treasury shares

                              IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.28

                           350

                              Profit or loss attributable to owners of the parent

                              IFRS 10.B94

                           360

                              (-) Interim dividends

                              IAS 32.35

                           370

                              Minority interests [Non-controlling interests]

                              IAS 1.54(q); IFRS 10.22, .B94

                           380

                              TOTAL EQUITY

                              IAS 1.9(c), IG 6

                           390

                              TOTAL EQUITY AND TOTAL LIABILITIES

                              IAS 1.IG6

                     18.   Information on performing and non-performing exposures

                                 References

                              Gross carrying amount / Nominal amount

                              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

                              Performing

                              Non-performing

                              Performing exposures - Accumulated impairment 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

                           Not past due or Past due <= 30 days

                           Past due > 30 days <= 90 days

                           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 <= 5 years

                           Past due > 5 years

                           Of which: defaulted

                           Of which: impaired

                           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 < = 5 year

                           Past due > 5 years

                           Collateral received on non-performing exposues

                           Financial guarantees received on non-performing exposures

                           010

                           020

                           030

                           055

                           060

                           070

                           080

                           090

                           100

                           105

                           110

                           120

                           130

                           140

                           150

                           160

                           170

                           180

                           190

                           195

                           200

                           210

                              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

                              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

                              CRR art 178; Annex V.Part 2.238(b)

                              IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.238(a)

                              Annex V. Part 2. 238

                              Annex V. Part 2. 238

                              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. 239

                              Annex V. Part 2. 239

                           010

                              Debt securities

                              Annex V.Part 1.31, 44(b)

                           020

                           Central banks

                              Annex V.Part 1.42(a)

                           030

                           General governments

                              Annex V.Part 1.42(b)

                           040

                           Credit institutions

                              Annex V.Part 1.42(c)

                           050

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           060

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           070

                              Loans and advances

                              Annex V.Part 1.32, 44(a)

                           080

                           Central banks

                              Annex V.Part 1.42(a)

                           090

                           General governments

                              Annex V.Part 1.42(b)

                           100

                           Credit institutions

                              Annex V.Part 1.42(c)

                           110

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           120

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           130

                           Of which: Small and Medium-sized Enterprises

                              SME Art 1 2(a)

                           140

                           Of which: Loans collateralised by commercial immovable property

                              Annex V.Part 2.86(a), 87

                           150

                           Households

                              Annex V.Part 1.42(f)

                           160

                           Of which: Loans collateralised by residential immovable property

                              Annex V.Part 2.86(a), 87

                           170

                           Of which: Credit for consumption

                              Annex V.Part 2.88(a)

                           180

                              DEBT INSTRUMENTS AT COST OR AT AMORTISED COST

                              Annex V.Part 2.233(a)

                           181

                              Debt securities

                              Annex V.Part 1.31, 44(b)

                           182

                           Central banks

                              Annex V.Part 1.42(a)

                           183

                           General governments

                              Annex V.Part 1.42(b)

                           184

                           Credit institutions

                              Annex V.Part 1.42(c)

                           185

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           186

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           191

                              Loans and advances

                              Annex V.Part 1.32, 44(a)

                           192

                           Central banks

                              Annex V.Part 1.42(a)

                           193

                           General governments

                              Annex V.Part 1.42(b)

                           194

                           Credit institutions

                              Annex V.Part 1.42(c)

                           195

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           196

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           197

                           Households

                              Annex V.Part 1.42(f)

                           201

                              DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT

                              Annex V.Part 2.233(b)

                           211

                              Debt securities

                              Annex V.Part 1.31, 44(b)

                           212

                           Central banks

                              Annex V.Part 1.42(a)

                           213

                           General governments

                              Annex V.Part 1.42(b)

                           214

                           Credit institutions

                              Annex V.Part 1.42(c)

                           215

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           216

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           221

                              Loans and advances

                              Annex V.Part 1.32, 44(a)

                           222

                           Central banks

                              Annex V.Part 1.42(a)

                           223

                           General governments

                              Annex V.Part 1.42(b)

                           224

                           Credit institutions

                              Annex V.Part 1.42(c)

                           225

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           226

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           227

                           Households

                              Annex V.Part 1.42(f)

                           231

                              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

                           330

                              DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING

                              Annex V.Part 2.217

                           335

                              DEBT INSTRUMENTS HELD FOR SALE

                              Annex V.Part 2.220

                           340

                              Loan commitments given

                              CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 224

                           350

                           Central banks

                              Annex V.Part 1.42(a)

                           360

                           General governments

                              Annex V.Part 1.42(b)

                           370

                           Credit institutions

                              Annex V.Part 1.42(c)

                           380

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           390

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           400

                           Households

                              Annex V.Part 1.42(f)

                           410

                              Financial guarantees given

                              IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116, 225

                           420

                           Central banks

                              Annex V.Part 1.42(a)

                           430

                           General governments

                              Annex V.Part 1.42(b)

                           440

                           Credit institutions

                              Annex V.Part 1.42(c)

                           450

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           460

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           470

                           Households

                              Annex V.Part 1.42(f)

                           480

                              Other Commitments given

                              CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116, 224

                           490

                           Central banks

                              Annex V.Part 1.42(a)

                           500

                           General governments

                              Annex V.Part 1.42(b)

                           510

                           Credit institutions

                              Annex V.Part 1.42(c)

                           520

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           530

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           540

                           Households

                              Annex V.Part 1.42(f)

                           550

                              OFF-BALANCE SHEET EXPOSURES

                              Annex V.Part 2.217

                     19.   Information forborne exposures

                                 References

                              Gross carrying amount / nominal amount of exposures with forbearance measures

                              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

                              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

                              Collateral received and financial guarantees received

                           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

                           Instruments with modifications in their terms and conditions

                           Refinancing

                           Collateral received on exposures with forbearance measures

                           Financial guarantees received on exposures with forbearance measures

                           010

                           020

                           030

                           040

                           050

                           060

                           070

                           080

                           090

                           100

                           110

                           120

                           130

                           140

                           150

                           160

                           170

                           180

                              Annex V. Part 1.34, Part 2. 118, 240-245, 251-258

                              Annex V. Part 2. 256, 259-262

                              Annex V. Part 2.241(a), 266

                              Annex V. Part 2. 241 (b), 265-266

                              Annex V. Part 2. 256(b), 261

                              Annex V. Part 2. 259-263

                              Annex V. Part 2.241(a), 266

                              Annex V. Part 2. 241 (b), 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)

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

                              Annex V. Part 2. 267

                              Annex V. Part 2. 207

                              Annex V. Part 2. 207

                              Annex V. Part 2. 241(a), 267

                              Annex V. Part 2. 241(b), 267

                              Annex V. Part 2. 268

                              Annex V. Part 2. 268

                           010

                              Debt securities

                              Annex V.Part 1.31, 44(b)

                           020

                           Central banks

                              Annex V.Part 1.42(a)

                           030

                           General governments

                              Annex V.Part 1.42(b)

                           040

                           Credit institutions

                              Annex V.Part 1.42(c)

                           050

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           060

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           070

                              Loans and advances

                              Annex V.Part 1.32, 44(a)

                           080

                           Central banks

                              Annex V.Part 1.42(a)

                           090

                           General governments

                              Annex V.Part 1.42(b)

                           100

                           Credit institutions

                              Annex V.Part 1.42(c)

                           110

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           120

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           130

                           Of which: Small and Medium-sized Enterprises

                              SME Art 1 2(a)

                           140

                           Of which: Loans collateralised by commercial immovable property

                              Annex V.Part 2.86(a), 87

                           150

                           Households

                              Annex V.Part 1.42(f)

                           160

                           Of which: Loans collateralised by residential immovable property

                              Annex V.Part 2.86(a), 87

                           170

                           Of which: Credit for consumption

                              Annex V.Part 2.88(a)

                           180

                              DEBT INSTRUMENTS AT COST OR AT AMORTISED COST

                              Annex V.Part 2.249(a)

                           181

                              Debt securities

                              Annex V.Part 1.31, 44(b)

                           182

                           Central banks

                              Annex V.Part 1.42(a)

                           183

                           General governments

                              Annex V.Part 1.42(b)

                           184

                           Credit institutions

                              Annex V.Part 1.42(c)

                           185

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           186

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           191

                              Loans and advances

                              Annex V.Part 1.32, 44(a)

                           192

                           Central banks

                              Annex V.Part 1.42(a)

                           193

                           General governments

                              Annex V.Part 1.42(b)

                           194

                           Credit institutions

                              Annex V.Part 1.42(c)

                           195

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           196

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           197

                           Households

                              Annex V.Part 1.42(f)

                           201

                              DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT

                              Annex V.Part 2.249(b)

                           211

                              Debt securities

                              Annex V.Part 1.31, 44(b)

                           212

                           Central banks

                              Annex V.Part 1.42(a)

                           213

                           General governments

                              Annex V.Part 1.42(b)

                           214

                           Credit institutions

                              Annex V.Part 1.42(c)

                           215

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           216

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           221

                              Loans and advances

                              Annex V.Part 1.32, 44(a)

                           222

                           Central banks

                              Annex V.Part 1.42(a)

                           223

                           General governments

                              Annex V.Part 1.42(b)

                           224

                           Credit institutions

                              Annex V.Part 1.42(c)

                           225

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           226

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           227

                           Households

                              Annex V.Part 1.42(f)

                           231

                              DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT

                              Annex V.Part 2.249(c)

                           330

                              DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING

                              Annex V.Part 2.246

                           335

                              DEBT INSTRUMENTS HELD FOR SALE

                              Annex V.Part 2.247

                           340

                              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

                              Domestic activitivies

                              Non-domestic activities

                              Annex V.Part 2.270

                              Annex V.Part 2.270

                           010

                           020

                           010

                              Cash, cash balances at central banks and other demand deposits

                              IAS 1.54 (i)

                           020

                           Cash on hand

                              Annex V.Part 2.1

                           030

                           Cash balances at central banks

                              Annex V.Part 2.2

                           040

                           Other demand deposits

                              Annex V.Part 2.3

                           050

                              Financial assets held for trading

                              IFRS 9. Appendix A

                           060

                           Derivatives

                              IFRS 9. Appendix A

                           070

                           Equity instruments

                              IAS 32.11

                           080

                           Debt securities

                              Annex V.Part 1.31

                           090

                           Loans and advances

                              Annex V.Part 1.32

                           096

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

                              IFRS 7.8(a)(ii); IFRS 9.4.1.4

                           097

                           Equity instruments

                              IAS 32.11

                           098

                           Debt securities

                              Annex V.Part 1.31

                           099

                           Loans and advances

                              Annex V.Part 1.32

                           100

                              Financial assets designated at fair value through profit or loss

                              IFRS 7.8(a)(i); IFRS 9.4.1.5

                           120

                           Debt securities

                              Annex V.Part 1.31

                           130

                           Loans and advances

                              Annex V.Part 1.32

                           141

                              Financial assets at fair value through other comprehensive income

                              IFRS 7.8(h); IFRS 9.4.1.2A

                           142

                           Equity instruments

                              IAS 32.11

                           143

                           Debt securities

                              Annex V.Part 1.31

                           144

                           Loans and advances

                              Annex V.Part 1.32

                           181

                              Financial assets at amortised cost

                              IFRS 7.8(f); IFRS 9.4.1.2

                           182

                           Debt securities

                              Annex V.Part 1.31

                           183

                           Loans and advances

                              Annex V.Part 1.32

                           240

                              Derivatives – Hedge accounting

                              IFRS 9.6.2.1; Annex V.Part 1.22

                           250

                              Fair value changes of the hedged items in portfolio hedge of interest rate risk

                              IAS 39.89A(a); IFRS 9.6.5.8

                           260

                              Tangible assets

                           270

                              Intangible assets

                              IAS 1.54(c); CRR art 4(1)(115)

                           280

                              Investments in subsidaries, joint ventures and associates

                              IAS 1.54(e); Annex V.Part 1.21, Part 2.4

                           290

                              Tax assets

                              IAS 1.54(n-o)

                           300

                              Other assets

                              Annex V.Part 2.5

                           310

                              Non-current assets and disposal groups classified as held for sale

                              IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7

                           320

                              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

                              Domestic activitivies

                              Non-domestic activities

                              Annex V.Part 2.270

                              Annex V.Part 2.270

                           010

                           020

                           010

                              Financial liabilities held for trading

                              IFRS 7.8 (e) (ii); IFRS 9.BA.6

                           020

                           Derivatives

                              IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a)

                           030

                           Short positions

                              IFRS 9.BA7(b)

                           040

                           Deposits

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

                           050

                           Debt securities issued

                              Annex V.Part 1.37

                           060

                           Other financial liabilities

                              Annex V.Part 1.38-41

                           070

                              Financial liabilities designated at fair value through profit or loss

                              IFRS 7.8 (e)(i); IFRS 9.4.2.2

                           080

                           Deposits

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

                           090

                           Debt securities issued

                              Annex V.Part 1.37

                           100

                           Other financial liabilities

                              Annex V.Part 1.38-41

                           110

                              Financial liabilities measured at amortised cost

                              IFRS 7.8(g); IFRS 9.4.2.1

                           120

                           Deposits

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

                           130

                           Debt securities issued

                              Annex V.Part 1.37

                           140

                           Other financial liabilities

                              Annex V.Part 1.38-41

                           150

                              Derivatives – Hedge accounting

                              IFRS 9.6.2.1; Annex V.Part 1.26

                           160

                              Fair value changes of the hedged items in portfolio hedge of interest rate risk

                              IAS 39.89A(b), IFRS 9.6.5.8

                           170

                              Provisions

                              IAS 37.10; IAS 1.54(l)

                           180

                              Tax liabilities

                              IAS 1.54(n-o)

                           190

                              Share capital repayable on demand

                              IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12

                           200

                              Other liabilities

                              Annex V.Part 2.13

                           210

                              Liabilities included in disposal groups classified as held for sale

                              IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14

                           220

                              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

                              Domestic activitivies

                              Non-domestic activities

                              Annex V.Part 2.270

                              Annex V.Part 2.270

                           010

                           020

                           010

                              Interest income

                              IAS 1.97; Annex V.Part 2.31

                           020

                              (Interest expenses)

                              IAS 1.97; Annex V.Part 2.31

                           030

                              (Expenses on share capital repayable on demand)

                              IFRIC 2.11

                           040

                              Dividend income

                              Annex V.Part 2.40

                           050

                              Fee and commission income

                              IFRS 7.20(c)

                           060

                              (Fee and commission expenses)

                              IFRS 7.20(c)

                           070

                              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

                           080

                              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

                           083

                              Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss

                              IFRS 9.5.7.1

                           090

                              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

                           100

                              Gains or (-) losses from hedge accounting, net

                              Annex V.Part 2.47-48

                           110

                              Exchange differences [gain or (-) loss], net

                              IAS 21.28, 52 (a)

                           130

                              Gains or (-) losses on derecognition of non financial assets, net

                              IAS 1.34

                           140

                              Other operating income

                              Annex V.Part 2.314-316

                           150

                              (Other operating expenses)

                              Annex V.Part 2.314-316

                           155

                              TOTAL OPERATING INCOME, NET

                           160

                              (Administrative expenses)

                           170

                              (Depreciation)

                              IAS 1.102, 104

                           171

                              Modification gains or (-) losses, net

                              IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49

                           180

                              (Provisions or (-) reversal of provisions)

                              IAS 37.59, 84; IAS 1.98(b)(f)(g)

                           190

                              (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

                           200

                              (Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates)

                              IAS 28.40-43

                           210

                              (Impairment or (-) reversal of impairment on non-financial assets)

                              IAS 36.126(a)(b)

                           220

                              Negative goodwill recognised in profit or loss

                              IFRS 3.Appendix B64(n)(i)

                           230

                              Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates

                              Annex V.Part 2.54

                           240

                              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

                           250

                              PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

                              IAS 1.102, IG 6; IFRS 5.33 A

                           260

                              (Tax expense or (-) income related to profit or loss from continuing operations)

                              IAS 1.82(d); IAS 12.77

                           270

                              PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

                              IAS 1, IG 6

                           280

                              Profit or (-) loss after tax from discontinued operations

                              IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56

                           290

                              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

                              Of which: held for trading or trading

                              of which: financial assets subject to impairment

                              Of which: debt forbearance

                              Of which: non-perfoming

                              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

                              Annex V.Part 2.274

                              Annex V.Part 2.274

                           010

                           011

                           012

                           022

                           025

                           031

                           040

                           010

                              Derivatives

                              IFRS 9 Appendix A, Annex V.Part 2.272

                           020

                           Of which: credit institutions

                              Annex V.Part 1.42(c)

                           030

                           Of which: other financial corporations

                              Annex V.Part 1.42(d)

                           040

                              Equity instruments

                              IAS 32.11

                           050

                           Of which: credit institutions

                              Annex V.Part 1.42(c)

                           060

                           Of which: other financial corporations

                              Annex V.Part 1.42(d)

                           070

                           Of which: non-financial corporations

                              Annex V.Part 1.42(e)

                           080

                              Debt securities

                              Annex V.Part 1.31, 44(b)

                           090

                           Central banks

                              Annex V.Part 1.42(a)

                           100

                           General governments

                              Annex V.Part 1.42(b)

                           110

                           Credit institutions

                              Annex V.Part 1.42(c)

                           120

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           130

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           140

                              Loans and advances

                              Annex V.Part 1.32, 44(a)

                           150

                           Central banks

                              Annex V.Part 1.42(a)

                           160

                           General governments

                              Annex V.Part 1.42(b)

                           170

                           Credit institutions

                              Annex V.Part 1.42(c)

                           180

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           190

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           200

                           Of which: Small and Medium-sized Enterprises

                              SME Art 1 2(a)

                           210

                           Of which: Loans collateralized by commercial immovable property

                              Annex V.Part 2.86(a), 87

                           220

                           Households

                              Annex V.Part 1.42(f)

                           230

                           Of which: Loans collateralized by residential immovable property

                              Annex V.Part 2.86(a), 87

                           240

                           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

                              Of which: debt forbearance

                              Of which: non-perfoming

                              Annex V.Part 2.118, 271

                              Annex V.Part 2.240-258

                              Annex V.Part 2.275

                              Annex V.Part 2.276

                           010

                           022

                           025

                           030

                           010

                              Loan commitments given

                              CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116

                           020

                              Financial guarantees given

                              IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116

                           030

                              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

                                 References

                              Carrying amount

                              Annex V.Part 1.27, 2.271

                           010

                           010

                              Derivatives

                              IFRS 9 Appendix A, Annex V.Part 1.44(e), Part 2.272

                           020

                           Of which: credit institutions

                              Annex V.Part 1.42(c)

                           030

                           Of which: other financial corporations

                              Annex V.Part 1.42(d)

                           040

                              Short positions

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

                           050

                           Of which: credit institutions

                              Annex V.Part 1.42(c)

                           060

                           Of which: other financial corporations

                              Annex V.Part 1.42(d)

                           070

                              Deposits

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

                           080

                           Central banks

                              Annex V.Part 1.42(a)

                           090

                           General governments

                              Annex V.Part 1.42(b)

                           100

                           Credit institutions

                              Annex V.Part 1.42(c)

                           110

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           120

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           130

                           Households

                              Annex V.Part 1.42(f)

                     20.7.1   Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes

                           z-axis

                           Country of residence of the counterparty

                                 References

                              Non-financial corporations
                              Annex V. Part 2.271, 277

                              Gross carrying amount

                              Accumulated impairment

                              Accumulated negative changes in fair value due to credit risk on non-performing exposures

                              of which: loans and advances subject to impairment

                              Of which: non-performing

                              Annex V.Part 1.34, Part 2.275

                              Annex V.Part 2.273

                              Annex V.Part 2.275

                              Annex V.Part 2.274

                              Annex V.Part 2.274

                           010

                           011

                           012

                           021

                           022

                           010

                                          A

                                       Agriculture, forestry and fishing

                              NACE Regulation

                           020

                                          B

                                       Mining and quarrying

                              NACE Regulation

                           030

                                          C

                                       Manufacturing

                              NACE Regulation

                           040

                                          D

                                       Electricity, gas, steam and air conditioning supply

                              NACE Regulation

                           050

                                          E

                                       Water supply

                              NACE Regulation

                           060

                                          F

                                       Construction

                              NACE Regulation

                           070

                                          G

                                       Wholesale and retail trade

                              NACE Regulation

                           080

                                          H

                                       Transport ans storage

                              NACE Regulation

                           090

                                          I

                                       Accommodation and food service activities

                              NACE Regulation

                           100

                                          J

                                       Information and communication

                              NACE Regulation

                           105

                                          K

                                       Financial and insurance activities

                              NACE Regulation

                           110

                                          L

                                       Real estate activities

                              NACE Regulation

                           120

                                          M

                                       Professional, scientific and technical activities

                              NACE Regulation

                           130

                                          N

                                       Administrative and support service activities

                              NACE Regulation

                           140

                                          O

                                       Public administration and defence, compulsory social security

                              NACE Regulation

                           150

                                          P

                                       Education

                              NACE Regulation

                           160

                                          Q

                                       Human health services and social work activities

                              NACE Regulation

                           170

                                          R

                                       Arts, entertainment and recreation

                              NACE Regulation

                           180

                                          S

                                       Other services

                              NACE Regulation

                           190

                              LOANS AND ADVANCES

                              Annex V.Part 1.32

                     21.   Tangible and intangible assets: assets subject to operating lease

                                 References

                              Carrying amount

                              Annex V.Part 2.278-279

                           010

                           010

                              Property plant and equipment

                              IAS 16.6; IAS 1.54(a)

                           020

                           Revaluation model

                              IAS 17.49; IAS 16.31, 73(a)(d)

                           030

                           Cost model

                              IAS 17.49; IAS 16.30, 73(a)(d)

                           040

                              Investment property

                              IAS 40.IN5; IAS 1.54(b)

                           050

                           Fair value model

                              IAS 17.49; IAS 40.33-55, 76

                           060

                           Cost model

                              IAS 17.49; IAS 40.56,79(c)

                           070

                              Other intangible assets

                              IAS 38.8, 118

                           080

                           Revaluation model

                              IAS 17.49; IAS 38.75-87, 124(a)(ii)

                           090

                           Cost model

                              IAS 17.49; IAS 38.74

                     22.   Asset management, custody and other service functions

               22.1   Fee and commission income and expenses by activity

                                 References

                              Current period

                              Annex V.Part 2.280

                              IFRS 7.20(c )

                           010

                           010

                              Fee and commission income

                              Annex V.Part 2.281-283

                           020

                           Securities

                           030

                              Issuances

                              Annex V.Part 2.284(a)

                           040

                              Transfer orders

                              Annex V.Part 2.284(b)

                           050

                              Other

                              Annex V.Part 2.284(c)

                           060

                           Clearing and settlement

                              Annex V.Part 2.284(d)

                           070

                           Asset management

                              Annex V.Part 2.284(e); 285(a)

                           080

                           Custody [by type of customer]

                              Annex V.Part 2.284(e); 285(b)

                           090

                              Collective investment

                           100

                              Other

                           110

                           Central administrative services for collective investment

                              Annex V.Part 2.284(e); 285(c)

                           120

                           Fiduciary transactions

                              Annex V.Part 2.284(e); 285(d)

                           130

                           Payment services

                              Annex V.Part 2.284(e), 285(e)

                           140

                           Customer resources distributed but not managed [by type of product]

                              Annex V.Part 2.285(f)

                           150

                              Collective investment

                           160

                              Insurance products

                           170

                              Other

                           180

                           Structured Finance

                              Annex V.Part 2.284(f)

                           190

                           Loan servicing activities

                              Annex V.Part 2.284(g)

                           200

                           Loan commitments given

                              IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(h)

                           210

                           Financial guarantees given

                              IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(h)

                           220

                           Other

                              Annex V.Part 2.284(j)

                           230

                              (Fee and commission expenses)

                              Annex V.Part 2.113-115

                           240

                           (Clearing and settlement)

                              Annex V.Part 2.284(d)

                           250

                           (Custody)

                              Annex V.Part 2.285(b)

                           260

                           (Loan servicing activities)

                              Annex V.Part 2.284(g)

                           270

                           (Loan commitments received)

                              Annex V.Part 2.284(i)

                           280

                           (Financial guarantees received)

                              Annex V.Part 2.284(i)

                           290

                           (Other)

                              Annex V.Part 2.284(j)

                     22.2   Assets involved in the services provided

                                 Reference

                              Amount of the assets involved in the services provided

                              Annex V.Part 2.285(g)

                           010

                           010

                              Asset management [by type of customer]

                              Annex V.Part 2.285(a)

                           020

                           Collective investment

                           030

                           Pension funds

                           040

                           Customer portfolios managed on a discretionary basis

                           050

                           Other investment vehicles

                           060

                              Custody assets [by type of customer]

                              Annex V.Part 2.285(b)

                           070

                           Collective investment

                           080

                           Other

                           090

                           Of which: entrusted to other entities

                           100

                              Central administrative services for collective investment

                              Annex V.Part 2.285(c)

                           110

                              Fiduciary transactions

                              Annex V.Part 2.285(d)

                           120

                              Payment services

                              Annex V.Part 2.285(e)

                           130

                              Customer resources distributed but not managed [by type of product]

                              Annex V.Part 2.285(f)

                           140

                           Collective investment

                           150

                           Insurance products

                           160

                           Other

                     30.   Off-balance sheet activities: Interests in unconsolidated structured entities

               30.1   Interests in unconsolidated structured entities

                                 References

                              Carrying amount of financial assets recognised in the balance sheet

                              Of which: liquidity support drawn

                              Fair value of liquidity support drawn

                              Carrying amount of financial liabilities recognised in the balance sheet

                              Nominal amount of off-balance sheet exposures given by the reporting institution

                              Of which: Nominal amount of loan commitments given

                              Losses incurred by the reporting institution in the current period

                              IFRS 12.29(a)

                              IFRS 12.29(a); Annex V.Part 2.286

                              IFRS 12.29(a)

                              IFRS 12.B26(e)

                              IFRS 12 B26(b); Annex V.Part 2.287

                           010

                           020

                           030

                           040

                           050

                           060

                           080

                           010

                              Total

                     30.2   Breakdown of interests in unconsolidated structured entities by nature of the activities

                                 By nature of the activities

                                 References

                              Carrying amount

                              Securitisation Special Purpose Entities

                              Asset management

                              Other activities

                              CRR art 4(1)(66)

                              Annex V.Part 2.285(a)

                              IFRS 12.24, B6.(a)

                           010

                           020

                           030

                           010

                              Selected financial assets recognised in the reporting institution's balance sheet

                              IFRS 12.29(a),(b)

                           021

                           of which: non-performing

                              Annex V.Part 2.213-239

                           030

                           Derivatives

                              IFRS 9 Appendix A; Annex V.Part 2.272

                           040

                           Equity instruments

                              IAS 32.11

                           050

                           Debt securities

                              Annex V.Part 1.31

                           060

                           Loans and advances

                              Annex V.Part 1.32

                           070

                              Selected equity and financial liabilites recognised in the reporting institution's balance sheet

                              IFRS 12.29(a),(b)

                           080

                           Equity instruments issued

                              IAS 32.11

                           090

                           Derivatives

                              IFRS 9 Appendix A; Annex V.Part 2.272

                           100

                           Deposits

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

                           110

                           Debt securities issued

                              Annex V.Part 1.37

                                 Nominal amount

                           120

                              Off-balance sheet exposures given by the reporting institution

                              IFRS 12.B26.(e); CRR Annex I; Annex V.Part 2.102-105, 113-115, 118

                           131

                           of which: non-performing

                              Annex V.Part 2.117

                     31.   Related parties

               31.1   Related parties: amounts payable to and amounts receivable from

                                 References Annex V.Part 2.288-291

                              Outstanding balances

                              Parent and entities with joint control or significant influence

                              Subsidiaries and other entities of the same group

                              Associates and joint ventures

                              Key management of the institution or its parent

                              Other related parties

                              IAS 24.19(a),(b)

                              IAS 24.19(c); Annex V.Part 2.289

                              IAS 24.19(d),(e); Annex V.Part 2.289

                              IAS 24.19(f)

                              IAS 24.19(g)

                           010

                           020

                           030

                           040

                           050

                           010

                              Selected financial assets

                              IAS 24.18(b)

                           020

                           Equity instruments

                              IAS 32.11

                           030

                           Debt securities

                              Annex V.Part 1.31

                           040

                           Loans and advances

                              Annex V.Part 1.32

                           050

                           of which: non-performing

                              Annex V. Part 2.213-239

                           060

                              Selected financial liabilities

                              IAS 24.18(b)

                           070

                           Deposits

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

                           080

                           Debt securities issued

                              Annex V.Part 1.37

                           090

                              Nominal amount of loan commitments, financial guarantees and other commitments given

                              IAS 24.18(b); CRR Annex I; Annex V.Part 2.102-105, 113-115, 118

                           100

                           of which: non-performing

                              IAS 24.18(b); Annex V. Part 2.117

                           110

                              Loan commitments, financial guarantees and other commitments received

                              IAS 24.18(b); Annex V.Part 2.290

                           120

                              Notional amount of derivatives

                              Annex V.Part 2.133-135

                           131

                              Accumulated impairment and accumulated negative changes in fair value due to credit risk on non-performing exposures

                              IAS 24.1(c); Annex V.Part 2.69-71, 291

                           132

                              Provisions on non-performing off-balance sheet exposures

                              Annex V.Part 2.11, 106, 291

                     31.2   Related parties: expenses and income generated by transactions with

                                 References Annex V.Part 2.288-289, 292-293

                              Current period

                              Parent and entities with joint control or significant influence

                              Subsidiaries and other entities of the same group

                              Associates and joint ventures

                              Key management of the institution or its parent

                              Other related parties

                              IAS 24.19(a),(b)

                              IAS 24.19(c)

                              IAS 24.19(d),(e)

                              IAS 24.19(f)

                              IAS 24.19(g)

                           010

                           020

                           030

                           040

                           050

                           010

                              Interest income

                              IAS 24.18(a); Annex V.Part 2.31

                           020

                              Interest expenses

                              IAS 24.18(a); IAS 1.97; Annex V.Part 2.31

                           030

                              Dividend income

                              IAS 24.18(a); Annex V.Part 2.40

                           040

                              Fee and commission income

                              IAS 24.18(a); IFRS 7.20(c)

                           050

                              Fee and commission expenses

                              IAS 24.18(a); IFRS 7.20(c)

                           060

                              Gains or (-) losses on de-recognition of financial assets and liabilities not measured at fair value through profit or loss

                              IAS 24.18(a)

                           070

                              Gains or (-) losses on de-recognition of other than financial assets

                              IAS 24.18(a); Annex V.Part 2.292

                           080

                              Impairment or (-) reversal of impairment on non-performing exposures

                              IAS 24.18(d); Annex V.Part 2.293

                           090

                              Provisions or (-) reversal of provisions on non-performing exposures

                              Annex V. Part 2.50, 293

                     40.   Group structure

               40.1   Group structure: “entity-by-entity”

                              LEI code

                              Entity code

                              Entity name

                              Entry date

                              Share capital of investee

                              Equity of investee

                              Total assets of investee

                              Profit or (-) loss of investee

                              Residence of investee

                              Sector of investee

                              NACE Code

                              Accumulated equity interest [%]

                              Voting rights [%]

                              Group structure [relationship]

                              Accounting treatment [Accounting Group]

                              Accounting treatment [CRR Group]

                              Carrying amount

                              Acquisition cost

                              Goodwill link to Investee

                              Fair value of investments for which there are published price quotations

                              Annex V.Part 2.294-295, 296(a)

                              Annex V.Part 2.294-295, 296(b)

                              IFRS 12.12(a), 21(a)(i); Annex V.Part 2.294-295, 296(c)

                              Annex V.Part 2.294-295, 296(d)

                              Annex V.Part 2.294-295, 296(e)

                              IFRS 12.B12(b); Annex V.Part 2.294-295, 296(f)

                              IFRS 12.B12(b); Annex V.Part 2.294-295, 296(f)

                              IFRS 12.B12(b); Annex V.Part 2.294-295, 296(f)

                              IFRS 12.12.(b), 21.(a).(iii); Annex V.Part 2.294-295, 296(g)

                              Annex V.Part 2.294-295, 296(h)

                              Annex V.Part 2.294-295, 296(i)

                              IFRS 12.21(a)(iv); Annex V.Part 2.294-295, 296(j)

                              IFRS 12.21(a)(iv); Annex V.Part 2.294-295, 296(k)

                              IFRS 12.10(a)(i); Annex V.Part 2.294-295, 296(l)

                              IFRS 12.21(b); Annex V.Part 2.294-295, 296(m)

                              CRR art 18; Annex V.Part 2.294-295, 296(n)

                              Annex V.Part 2.294-295, 296(0)

                              Annex V.Part 2.294-295, 296(p)

                              Annex V.Part 2.294-295, 296(q)

                              IFRS 12.21(b)(iii); Annex V.Part 2.294-295, 296(r)

                           010

                           020

                           030

                           040

                           050

                           060

                           070

                           080

                           090

                           095

                           100

                           110

                           120

                           130

                           140

                           150

                           160

                           170

                           180

                           190

                     40.2.   Group structure: “instrument-by-instrument”

                              Security code

                              Entity code

                              Holding company LEI code

                              Holding company code

                              Holding company name

                              Accumulated equity interest (%)

                              Carrying amount

                              Acquisition cost

                              Annex V.Part 2.297(a)

                              Annex V.Part 2.296(b), 297(c)

                              Annex V.Part 2.297(b)

                              Annex V.Part 2.297(b)

                              Annex V.Part 2.296(j), 297(c)

                              Annex V.Part 2.296(o), 297(c)

                              Annex V.Part 2.296(p), 297(c)

                           010

                           020

                           030

                           040

                           050

                           060

                           070

                           080

                     41.   Fair value

               41.1   Fair value hierarchy: financial instruments at amortised cost

                                 References Annex V.Part 2.298

                              Fair value
                              IFRS 7.25-26

                              Fair value hierarchy
                              IFRS 13.97, 93(b)

                              Level 1
                              IFRS 13.76

                              Level 2
                              IFRS 13.81

                              Level 3
                              IFRS 13.86

                              ASSETS

                           010

                           020

                           030

                           040

                           015

                              Financial assets at amortised cost

                              IFRS 7.8(f); IFRS 9.4.1.2

                           016

                           Debt securities

                              Annex V.Part 1.31

                           017

                           Loans and advances

                              Annex V.Part 1.32

                              LIABILITIES

                           070

                              Financial liabilities measured at amortised cost

                              IFRS 7.8(g); IFRS 9.4.2.1

                           080

                           Deposits

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

                           090

                           Debt securities issued

                              Annex V.Part 1.37

                           100

                           Other financial liabilities

                              Annex V.Part 1.38-41

                     41.2   Use of the Fair Value Option

                                 References

                              Carrying amount
                              Annex V.Part 1.27

                              Accounting mismatch

                              Managed on a fair value basis

                              Hybrid contracts

                              Managed for credit risk

                              IFRS 9.B4.1.29

                              IFRS 9.B4.1.33

                              IFRS 9.4.3.6; IFRS 9.4.3.7; Annex V.Part 2.300

                              IFRS 9.6.7; IFRS 7.8(a)(e); Annex V.Part 2.301

                              ASSETS

                           010

                           020

                           030

                           040

                           010

                              Financial assets designated at fair value through profit or loss

                              IFRS 7.8(a)(i); IFRS 9.4.1.5

                           030

                           Debt securities

                              Annex V.Part 1.31

                           040

                           Loans and advances

                              Annex V.Part 1.32

                              LIABILITIES

                           050

                              Financial liabilities designated at fair value through profit or loss

                              IFRS 7.8 (e)(i); IFRS 9.4.2.2

                           060

                           Deposits

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

                           070

                           Debt securities issued

                              Annex V.Part 1.37

                           080

                           Other financial liabilities

                              Annex V.Part 1.38-41

                     42.   Tangible and intangible assets: carrying amount by measurement method

                                 References Annex V.Part 2.302

                              Carrying amount

                           010

                           010

                              Property plant and equipment

                              IAS 16.6; IAS 16.29; IAS 1.54(a)

                           020

                           Revaluation model

                              IAS 16.31, 73(a),(d)

                           030

                           Cost model

                              IAS 16.30, 73(a),(d)

                           040

                              Investment property

                              IAS 40.5, 30; IAS 1.54(b)

                           050

                           Fair value model

                              IAS 40.33-55, 76

                           060

                           Cost model

                              IAS 40.56, 79(c)

                           070

                              Other intangible assets

                              IAS 38.8, 118, 122 ; Annex V.Part 2.303

                           080

                           Revaluation model

                              IAS 38.75-87, 124(a)(ii)

                           090

                           Cost model

                              IAS 38.74

                     43.   Provisions

                                 References National GAAP compatible IFRS

                              Carrying amount
                              Annex V.Part 1.27

                              Pensions and other post employment defined benefit obligations

                              Other long term employee benefits

                              Restructuring

                              Pending legal issues and tax litigation

                              Other commitments and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4

                              Other provisions

                              IAS 19.63; IAS 1.78(d); Annex V.Part 2.9

                              IAS 19.153; IAS 1.78(d); Annex V.Part 2.10

                              IAS 37.70-83

                              IAS 37.14

                              IAS 37; IFRS 4; Annex V. Part 2.304-305

                              IAS 37.14

                           010

                           020

                           030

                           040

                           055

                           060

                           010

                              Opening balance [carrying amount at the beginning of the period]

                              IAS 37.84 (a)

                           020

                           Additions, including increases in existing provisions

                              IAS 37.84 (b)

                           030

                           (-) Amounts used

                              IAS 37.84 (c)

                           040

                           (-) Unused amounts reversed during the period

                              IAS 37.84 (d)

                           050

                           Increase in the discounted amount [passage of time] and effect of any change in the discount rate

                              IAS 37.84 (e)

                           060

                           Other movements

                           070

                              Closing balance [carrying amount at the end of the period]

                              IAS 37.84 (a)

                     44   Defined benefit plans and employee benefits

               44.1   Components of net defined benefit plan assets and liabilities

                                 References

                              Amount

                              Annex V.Part 2.306-307

                           010

                           010

                              Fair value of defined benefit plan assets

                              IAS 19.140(a)(i), 142

                           020

                           Of which: Financial instruments issued by the institution

                              IAS 19.143

                           030

                           Equity instruments

                              IAS 19.142(b)

                           040

                           Debt instruments

                              IAS 19.142(c)

                           050

                           Real estate

                              IAS 19.142(d)

                           060

                           Other defined benefit plan assets

                           070

                              Present value of defined benefit obligations

                              IAS 19.140(a)(ii)

                           080

                              Effect of the asset ceiling

                              IAS 19.140(a)(iii)

                           090

                              Net defined benefit assets [Carrying amount]

                              IAS 19.63; Annex V.Part 2.308

                           100

                              Provisions for pensions and other post-employment defined benefit obligations [Carrying amount]

                              IAS 19.63, IAS 1.78(d); Annex V.Part 2.9

                           110

                              Memo item: Fair value of any right to reimbursement recognised as an asset

                              IAS 19.140(b)

                     44.2   Movements in defined benefit obligations

                                 References

                              Defined benefit obligations

                              Annex V.Part 2.306, 309

                           010

                           010

                              Opening balance [present value]

                              IAS 19.140(a)(ii)

                           020

                           Current service cost

                              IAS 19.141(a)

                           030

                           Interest cost

                              IAS 19.141(b)

                           040

                           Contributions paid

                              IAS 19.141(f)

                           050

                           Actuarial (-) gains or losses from changes in demographic assumptions

                              IAS 19.141(c)(ii)

                           060

                           Actuarial (-) gains or losses from changes in financial assumptions

                              IAS 19.141(c)(iii)

                           070

                           Foreign currency exchange increase or (-) decrease

                              IAS 19.141(e)

                           080

                           Benefits paid

                              IAS 19.141(g)

                           090

                           Past service cost, including gains and losses arising from settlements

                              IAS 19.141(d)

                           100

                           Increase or (-) decrease through business combinations and disposals

                              IAS 19.141(h)

                           110

                           Other increases or (-) decreases

                           120

                              Closing balance [present value]

                              IAS 19.140(a)(ii); Annex V.Part 2.310

                     44.3   Memo items [related to staff expenses]

                                 References

                              Current period

                           010

                           010

                              Pension and similar expenses

                              Annex V.Part 2.311(a)

                           020

                              Share based payments

                              IFRS 2.44; Annex V.Part 2.311(b)

                     45   Breakdown of selected items of statement of profit or loss

               45.1   Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio

                                 References

                              Current period

                              Changes in fair value due to credit risk

                              Annex V.Part 2.312

                           010

                           020

                           010

                              Financial assets designated at fair value through profit or loss

                              IFRS 7.20(a)(i); IFRS 9.4.1.5

                           020

                              Financial liabilities designated at fair value through profit or loss

                              IFRS 7.20(a)(i); IFRS 9.4.2.2

                           030

                              GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS

                              IFRS 7.20(a)(i)

                     45.2   Gains or losses on derecognition of non-financial assets

                                 References

                              Current period

                              Annex V.Part 2.313

                           010

                           020

                              Investment property

                              IAS 40.69; IAS 1.34(a), 98(d)

                           030

                              Intangible assets

                              IAS 38.113-115A; IAS 1.34(a)

                           040

                              Other assets

                              IAS 1.34 (a)

                           050

                              GAINS OR (-) LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS

                              IAS 1.34

                     45.3   Other operating income and expenses

                                 References

                              Income

                              Expenses

                           010

                           020

                           010

                              Changes in fair value in tangible assets measured using the fair value model

                              IAS 40.76(d); Annex V.Part 2.314

                           020

                              Investment property

                              IAS 40.75(f); Annex V.Part 2.314

                           030

                              Operating leases other than investment property

                              IAS 17.50, 51, 56(b); Annex V.Part 2.315

                           040

                              Other

                              Annex V.Part 2.316

                           050

                              OTHER OPERATING INCOME OR EXPENSES

                              Annex V.Part 2.314-316

                     46.   Statement of changes in equity

                              Sources of equity changes

                                 References

                              Capital

                              Share premium

                              Equity instruments issued other than Capital

                              Other equity

                              Accumulated other comprehensive income

                              Retained earnings

                              Revaluation reserves

                              Other reserves

                              (-) Treasury shares

                              Profit or (-) loss atributable to owners of the parent

                              (-) Interim dividends

                              Minority interests

                              Total

                              Accumulated Other Comprehensive Income

                              Other items

                              IAS 1.106, 54(r)

                              IAS 1.106, 78(e)

                              IAS 1.106, Annex V.Part 2.18-19

                              IAS 1.106; Annex V.Part 2.20

                              IAS 1.106

                              CRR art 4(1)(123)

                              IFRS 1.30 D5-D8

                              IAS 1.106, 54(c)

                              IAS 1.106; IAS 32.34, 33; Annex V.Part 2.30

                              IAS 1.106(a)

                              IAS 1.106; IAS 32.35

                              IAS 1.54(q), 106(a)

                              IAS 1.54(q), 106(a)

                              IAS 1.9(c), IG6

                           010

                           020

                           030

                           040

                           050

                           060

                           070

                           080

                           090

                           100

                           110

                           120

                           130

                           140

                           010

                              Opening balance [before restatement]

                           020

                           Effects of corrections of errors

                              IAS 1.106.(b); IAS 8.42

                           030

                           Effects of changes in accounting policies

                              IAS 1.106.(b); IAS 1.IG6; IAS 8.22

                           040

                              Opening balance [current period]

                           050

                           Issuance of ordinary shares

                              IAS 1.106.(d).(iii)

                           060

                           Issuance of preference shares

                              IAS 1.106.(d).(iii)

                           070

                           Issuance of other equity instruments

                              IAS 1.106.(d).(iii)

                           080

                           Exercise or expiration of other equity instruments issued

                              IAS 1.106.(d).(iii)

                           090

                           Conversion of debt to equity

                              IAS 1.106.(d).(iii)

                           100

                           Capital reduction

                              IAS 1.106.(d).(iii)

                           110

                           Dividends

                              IAS 1.106.(d).(iii); IAS 32.35; IAS 1.IG6

                           120

                           Purchase of treasury shares

                              IAS 1.106.(d).(iii); IAS 32.33

                           130

                           Sale or cancellation of treasury shares

                              IAS 1.106.(d).(iii); IAS 32.33

                           140

                           Reclassification of financial instruments from equity to liability

                              IAS 1.106.(d).(iii)

                           150

                           Reclassification of financial instruments from liability to equity

                              IAS 1.106.(d).(iii)

                           160

                           Transfers among components of equity

                              IAS 1.106.(d).(iii); Annex V.Part 2.318

                           170

                           Equity increase or (-) decrease resulting from business combinations

                              IAS 1.106.(d).(iii)

                           180

                           Share based payments

                              IAS 1.106.(d).(iii); IFRS 2.10

                           190

                           Other increase or (-) decrease in equity

                              IAS 1.106.(d)

                           200

                           Total comprehensive income for the year

                              IAS 1.106.(d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6

                           210

                              Closing balance [current period]’

         ANNEX II

               ‘ANNEX IV

                  REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS

                              FINREP TEMPLATES FOR GAAP

                              TEMPLATE NUMBER

                              TEMPLATE CODE

                              NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE

                              PART 1 [QUARTERLY FREQUENCY]

                              Balance Sheet Statement [Statement of Financial Position]

                           1.1

                           F 01.01

                           Balance Sheet Statement: assets

                           1.2

                           F 01.02

                           Balance Sheet Statement: liabilities

                           1.3

                           F 01.03

                           Balance Sheet Statement: equity

                           2

                           F 02.00

                              Statement of profit or loss

                           3

                           F 03.00

                              Statement of comprehensive income

                              Breakdown of financial assets by instrument and by counterparty sector

                           4.1

                           F 04.01

                           Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading

                           4.2.1

                           F 04.02.1

                           Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss

                           4.2.2

                           F 04.02.2

                           Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss

                           4.3.1

                           F 04.03.1

                           Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income

                           4.4.1

                           F 04.04.1

                           Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost

                           4.5

                           F 04.05

                           Subordinated financial assets

                           4.6

                           F 04.06

                           Breakdown of financial assets by instrument and by counterparty sector: trading financial assets

                           4.7

                           F 04.07

                           Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss

                           4.8

                           F 04.08

                           Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity

                           4.9

                           F 04.09

                           Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method

                           4.10

                           F 04.10

                           Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets

                           5.1

                           F 05.01

                              Breakdown of non-trading Loans and advances by product

                           6.1

                           F 06.01

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

                           F 07.00

                              Financial assets subject to impairment that are past due

                           7.1

                           F 07.01

                           Financial assets subject to impairment that are past due

                           7.2

                           F 07.02

                           Financial assets subject to impairment that are past due under national GAAP

                              Breakdown of financial liabilities

                           8.1

                           F 08.01

                           Breakdown of financial liabilities by product and by counterparty sector

                           8.2

                           F 08.02

                           Subordinated financial liabilities

                              Loan commitments, financial guarantees and other commitments

                           9.1

                           F 09.01

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

                           9.1.1

                           F 09.01.1

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

                           9.2

                           F 09.02

                           Loan commitments, financial guarantees and other commitments received

                           10

                           F 10.00

                              Derivatives - Trading and economic hedges

                              Hedge accounting

                           11.1

                           F 11.01

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

                           11.2

                           F 11.02

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

                           11.3

                           F 11.03

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

                           11.3.1

                           F 11.03.1

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

                           11.4

                           F 11.04

                           Hedged items in fair value hedges

                              Movements in allowances and provisions for credit losses

                           12

                           F 12.00

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

                           12.1

                           F 12.01

                           Movements in allowances and provisions for credit losses

                           12.2

                           F 12.02

                           Transfers between impairment stages (gross basis presentation)

                              Collateral and guarantees received

                           13.1

                           F 13.01

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

                           13.2

                           F 13.02

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

                           13.3

                           F 13.03

                           Collateral obtained by taking possession [tangible assets] accumulated

                           14

                           F 14.00

                              Fair value hierarchy: financial instruments at fair value

                           15

                           F 15.00

                              Derecognition and financial liabilities associated with transferred financial assets

                              Breakdown of selected statement of profit or loss items

                           16.1

                           F 16.01

                           Interest income and expenses by instrument and counterparty sector

                           16.2

                           F 16.02

                           Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument

                           16.3

                           F 16.03

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

                           16.4

                           F 16.04

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

                           16.4.1

                           F 16.04.1

                           Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument

                           16.5

                           F 16.05

                           Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument

                           16.6

                           F 16.06

                           Gains or losses from hedge accounting

                           16.7

                           F 16.07

                           Impairment on non-financial assets

                              Reconciliation between accounting and CRR scope of consolidation: Balance Sheet

                           17.1

                           F 17.01

                           Reconciliation between accounting and CRR scope of consolidation: Assets

                           17.2

                           F 17.02

                           Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given

                           17.3

                           F 17.03

                           Reconciliation between accounting and CRR scope of consolidation: Liabilities

                           18

                           F 18.00

                              Performing and non-performing exposures

                           19

                           F 19.00

                              Forborne exposures

                              PART 2 [QUATERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]

                              Geographical breakdown

                           20.1

                           F 20.01

                           Geographical breakdown of assets by location of the activities

                           20.2

                           F 20.02

                           Geographical breakdown of liabilities by location of the activities

                           20.3

                           F 20.03

                           Geographical breakdown of main statement of profit or loss items by location of the activities

                           20.4

                           F 20.04

                           Geographical breakdown of assets by residence of the counterparty

                           20.5

                           F 20.05

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

                           20.6

                           F 20.06

                           Geographical breakdown of liabilities by residence of the counterparty

                           20.7.1

                           F 20.07.1

                           Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes

                           21

                           F 21.00

                              Tangible and intangible assets: assets subject to operating lease

                              Asset management, custody and other service functions

                           22.1

                           F 22.01

                           Fee and commission income and expenses by activity

                           22.2

                           F 22.02

                           Assets involved in the services provided

                              PART 3 [SEMI-ANNUAL]

                              Off-balance sheet activities: interests in unconsolidated structured entities

                           30.1

                           F 30.01

                           Interests in unconsolidated structured entities

                           30.2

                           F 30.02

                           Breakdown of interests in unconsolidated structured entities by nature of the activities

                              Related parties

                           31.1

                           F 31.01

                           Related parties: amounts payable to and amounts receivable from

                           31.2

                           F 31.02

                           Related parties: expenses and income generated by transactions with

                              PART 4 [ANNUAL]

                              Group structure

                           40.1

                           F 40.1

                           Group structure: “entity-by-entity”

                           40.2

                           F 40.02

                           Group structure: “instrument-by-instrument”

                              Fair value

                           41.1

                           F 41.01

                           Fair value hierarchy: financial instruments at amortised cost

                           41.2

                           F 41.02

                           Use of the Fair Value Option

                           42

                           F 42.00

                              Tangible and intangible assets: carrying amount by measurement method

                           43

                           F 43.00

                              Provisions

                              Defined benefit plans and employee benefits

                           44.1

                           F 44.01

                           Components of net defined benefit plan assets and liabilities

                           44.2

                           F 44.02

                           Movements in defined benefit plan obligations

                           44.3

                           F 44.03

                           Memo items [related to staff expenses]

                              Breakdown of selected items of statement of profit or loss

                           45.1

                           F 45.01

                           Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio

                           45.2

                           F 45.02

                           Gains or losses on derecognition of non-financial assets other than held for sale and investments in subsidiaries, joint ventures and associates

                           45.3

                           F 45.03

                           Other operating income and expenses

                           46

                           F 46.00

                              Statement of changes in equity

                                             Parts for National GAAP reporters

                                             Cell not to be submitted for reporting institutions subject to the relevant accounting framework

                     1.   Balance Sheet Statement [Statement of Financial Position]

               1.1   Assets

                                 References National GAAP based on BAD

                                 References National GAAP compatible IFRS

                           Breakdown in table

                              Carrying amount

                              Annex V.Part 1.27-28

                           010

                           010

                              Cash, cash balances at central banks and other demand deposits

                              BAD art 4.Assets(1)

                              IAS 1.54 (i)

                           020

                           Cash on hand

                              Annex V.Part 2.1

                              Annex V.Part 2.1

                           030

                           Cash balances at central banks

                              BAD art 13(2); Annex V.Part 2.2

                              Annex V.Part 2.2

                           040

                           Other demand deposits

                              Annex V.Part 2.3

                              Annex V.Part 2.3

                           5

                           050

                              Financial assets held for trading

                              Accounting Directive art 8(1)(a), (5); IAS 39.9

                              IFRS 9.Appendix A

                           060

                           Derivatives

                              CRR Annex II

                              IFRS 9.Appendix A

                           10

                           070

                           Equity instruments

                              ECB/2013/33 Annex 2.Part 2.4-5

                              IAS 32.11

                           4

                           080

                           Debt securities

                              Annex V.Part 1.24, 26

                              Annex V.Part 1.31

                           4

                           090

                           Loans and advances

                              Annex V.Part 1.24, 27

                              Annex V.Part 1.32

                           4

                           091

                              Trading financial assets

                              BAD Article 32-33; Annex V.Part 1.17

                           092

                           Derivatives

                              CRR Annex II; Annex V.Part 1.17, 27

                           10

                           093

                           Equity instruments

                              ECB/2013/33 Annex 2.Part 2.4-5

                           4

                           094

                           Debt securities

                              Annex V.Part 1.31

                           4

                           095

                           Loans and advances

                              Annex V.Part 1.32

                           4

                           096

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

                              IFRS 7.8(a)(ii); IFRS 9.4.1.4

                           4

                           097

                           Equity instruments

                              IAS 32.11

                           4

                           098

                           Debt securities

                              Annex V.Part 1.31

                           4

                           099

                           Loans and advances

                              Annex V.Part 1.32

                           4

                           100

                              Financial assets designated at fair value through profit or loss

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

                              IFRS 7.8(a)(i); IFRS 9.4.1.5

                           4

                           110

                           Equity instruments

                              IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5

                           4

                           120

                           Debt securities

                              Annex V.Part 1.31

                              Annex V.Part 1.31

                           4

                           130

                           Loans and advances

                              Annex V.Part 1.32

                              Annex V.Part 1.32

                           4

                           141

                              Financial assets at fair value through other comprehensive income

                              IFRS 7.8(h); IFRS 9.4.1.2A

                           4

                           142

                           Equity instruments

                              IAS 32.11

                           4

                           143

                           Debt securities

                              Annex V.Part 1.31

                           4

                           144

                           Loans and advances

                              Annex V.Part 1.32

                           4

                           171

                              Non-trading non-derivative financial assets measured at fair value through profit or loss

                              BAD art 36(2)

                           4

                           172

                           Equity instruments

                              ECB/2013/33 Annex 2.Part 2.4-5

                           4

                           173

                           Debt securities

                              Annex V.Part 1.31

                           4

                           174

                           Loans and advances

                              Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32

                           4

                           175

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

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

                           4

                           176

                           Equity instruments

                              ECB/2013/33 Annex 2.Part 2.4-5

                           4

                           177

                           Debt securities

                              Annex V.Part 1.31

                           4

                           178

                           Loans and advances

                              Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32

                           4

                           181

                              Financial assets at amortised cost

                              IFRS 7.8(f); IFRS 9.4.1.2

                           4

                           182

                           Debt securities

                              Annex V.Part 1.31

                           4

                           183

                           Loans and advances

                              Annex V.Part 1.32

                           4

                           231

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

                              BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19

                           4

                           390

                           Equity instruments

                              ECB/2013/33 Annex 2.Part 2.4-5

                           4

                           232

                           Debt securities

                              Annex V.Part 1.31

                           4

                           233

                           Loans and advances

                              Annex V.Part 1.32

                           4

                           234

                              Other non-trading non-derivative financial assets

                              BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20

                           4

                           235

                           Equity instruments

                              ECB/2013/33 Annex 2.Part 2.4-5

                           4

                           236

                           Debt securities

                              Annex V.Part 1.31

                           4

                           237

                           Loans and advances

                              Annex V.Part 1.32

                           4

                           240

                              Derivatives – Hedge accounting

                              Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22

                              IFRS 9.6.2.1; Annex V.Part 1.22

                           11

                           250

                              Fair value changes of the hedged items in portfolio hedge of interest rate risk

                              Accounting Directive art 8(5), (6); IAS 39.89A (a)

                              IAS 39.89A(a); IFRS 9.6.5.8

                           260

                              Investments in subsidiaries, joint ventures and associates

                              BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4

                              IAS 1.54(e); Annex V.Part 1.21, Part 2.4

                           40

                           270

                              Tangible assets

                              BAD art 4.Assets(10)

                           280

                           Property, Plant and Equipment

                              IAS 16.6; IAS 1.54(a)

                           21, 42

                           290

                           Investment property

                              IAS 40.5; IAS 1.54(b)

                           21, 42

                           300

                              Intangible assets

                              BAD art 4.Assets(9); CRR art 4(1)(115)

                              IAS 1.54(c); CRR art 4(1)(115)

                           310

                           Goodwill

                              BAD art 4.Assets(9); CRR art 4(1)(113)

                              IFRS 3.B67(d); CRR art 4(1)(113)

                           320

                           Other intangible assets

                              BAD art 4.Assets(9)

                              IAS 38.8,118

                           21, 42

                           330

                              Tax assets

                              IAS 1.54(n-o)

                           340

                           Current tax assets

                              IAS 1.54(n); IAS 12.5

                           350

                           Deferred tax assets

                              Accounting Directive art 17(1)(f); CRR art 4(1)(106)

                              IAS 1.54(o); IAS 12.5; CRR art 4(1)(106)

                           360

                              Other assets

                              Annex V.Part 2.5, 6

                              Annex V.Part 2.5

                           370

                              Non-current assets and disposal groups classified as held for sale

                              IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7

                           375

                           (-) Haircuts for trading assets at fair value

                              Annex V Part 1.29

                           380

                              TOTAL ASSETS

                              BAD art 4 Assets

                              IAS 1.9(a), IG 6

                     1.2   Liabilities

                                 References National GAAP based on BAD

                                 References National GAAP compatible IFRS

                              Breakdown in table

                              Carrying amount

                              Annex V.Part 1.27-28

                           010

                           010

                              Financial liabilities held for trading

                              IFRS 7.8 (e) (ii); IFRS 9.BA.6

                           8

                           020

                           Derivatives

                              IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a)

                           10

                           030

                           Short positions

                              IFRS 9.BA7(b)

                           8

                           040

                           Deposits

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

                           8

                           050

                           Debt securities issued

                              Annex V.Part 1.37

                           8

                           060

                           Other financial liabilities

                              Annex V.Part 1.38-41

                           8

                           061

                              Trading financial liabilities

                              Accounting Directive art 8(1)(a),(3),(6)

                           8

                           062

                           Derivatives

                              CRR Annex II; Annex V.Part 1.25

                           10

                           063

                           Short positions

                           8

                           064

                           Deposits

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

                           8

                           065

                           Debt securities issued

                              Annex V.Part 1.37

                           8

                           066

                           Other financial liabilities

                              Annex V.Part 1.38-41

                           8

                           070

                              Financial liabilities designated at fair value through profit or loss

                              Accounting Directive art 8(1)(a), (6); IAS 39.9

                              IFRS 7.8 (e)(i); IFRS 9.4.2.2

                           8

                           080

                           Deposits

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

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

                           8

                           090

                           Debt securities issued

                              Annex V.Part 1.37

                              Annex V.Part 1.37

                           8

                           100

                           Other financial liabilities

                              Annex V.Part 1.38-41

                              Annex V.Part 1.38-41

                           8

                           110

                              Financial liabilities measured at amortised cost

                              Accounting Directive art 8(3), (6); IAS 39.47

                              IFRS 7.8(g); IFRS 9.4.2.1

                           8

                           120

                           Deposits

                              ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30

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

                           8

                           130

                           Debt securities issued

                              Annex V.Part 1.31

                              Annex V.Part 1.37

                           8

                           140

                           Other financial liabilities

                              Annex V.Part 1.32-34

                              Annex V.Part 1.38-41

                           8

                           141

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

                              Accounting Directive art 8(3)

                           8

                           142

                           Deposits

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

                           8

                           143

                           Debt securities issued

                              Annex V.Part 1.37

                           8

                           144

                           Other financial liabilities

                              Annex V.Part 1.38-41

                           8

                           150

                              Derivatives – Hedge accounting

                              Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.26

                              IFRS 9.6.2.1; Annex V.Part 1.26

                           11

                           160

                              Fair value changes of the hedged items in portfolio hedge of interest rate risk

                              Accounting Directive art 8(5), (6); Annex V.Part 2.8; IAS 39.89A(b)

                              IAS 39.89A(b), IFRS 9.6.5.8

                           170

                              Provisions

                              BAD art 4.Liabilities(6)

                              IAS 37.10; IAS 1.54(l)

                           43

                           175

                           Funds for general banking risks [if presented within liabilities]

                              BAD art 38.1; CRR art 4(112); Annex V.Part 2.15

                           180

                           Pensions and other post employment defined benefit obligations

                              Annex V.Part 2.9

                              IAS 19.63; IAS 1.78(d); Annex V.Part 2.9

                           43

                           190

                           Other long term employee benefits

                              Annex V.Part 2.10

                              IAS 19.153; IAS 1.78(d); Annex V.Part 2.10

                           43

                           200

                           Restructuring

                              IAS 37.71, 84(a)

                           43

                           210

                           Pending legal issues and tax litigation

                              IAS 37.Appendix C. Examples 6 and 10

                           43

                           220

                           Commitments and guarantees given

                              BAD Article 4 Liabilities (6)(c ), Off balance sheet items, Article 27(11), Article 28(8), Article 33

                              IFRS 9.4.2.1(c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.11

                           9 12 43

                           230

                           Other provisions

                              BAD Article 4 Liabilities (6)(c ), Off balance sheet items

                              IAS 37.14

                           43

                           240

                              Tax liabilities

                              IAS 1.54(n-o)

                           250

                           Current tax liabilities

                              IAS 1.54(n); IAS 12.5

                           260

                           Deferred tax liabilities

                              Accounting Directive art 17(1)(f); CRR art 4(1)(108)

                              IAS 1.54(o); IAS 12.5; CRR art 4(1)(108)

                           270

                              Share capital repayable on demand

                              IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12

                           280

                              Other liabilities

                              Annex V.Part 2.13

                              Annex V.Part 2.13

                           290

                              Liabilities included in disposal groups classified as held for sale

                              IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14

                           295

                              Haircuts for trading liabilities at fair value

                              Annex V Part 1.29

                           300

                              TOTAL LIABILITIES

                              IAS 1.9(b);IG 6

                     1.3   Equity

                                 References National GAAP based on BAD

                                 References National GAAP compatible IFRS

                              Breakdown in table

                              Carrying amount

                           010

                           010

                              Capital

                              BAD art 4.Liabilities(9), BAD art 22

                              IAS 1.54(r), BAD art 22

                           46

                           020

                           Paid up capital

                              BAD art 4.Liabilities(9)

                              IAS 1.78(e)

                           030

                           Unpaid capital which has been called up

                              BAD art 4.Liabilities(9); Annex V.Part 2.17

                              Annex V.Part 2.14

                           040

                              Share premium

                              BAD art 4.Liabilities(10); CRR art 4(1)(124)

                              IAS 1.78(e); CRR art 4(1)(124)

                           46

                           050

                              Equity instruments issued other than capital

                              Annex V.Part 2.18-19

                              Annex V.Part 2.18-19

                           46

                           060

                           Equity component of compound financial instruments

                              Accounting Directive art 8(6); Annex V.Part 2.18

                              IAS 32.28-29; Annex V.Part 2.18

                           070

                           Other equity instruments issued

                              Annex V.Part 2.19

                              Annex V.Part 2.19

                           080

                              Other equity

                              Annex V.Part 2.20

                              IFRS 2.10; Annex V.Part 2.20

                           090

                              Accumulated other comprehensive income

                              CRR art 4(1)(100)

                              CRR art 4(1)(100)

                           46

                           095

                           Items that will not be reclassified to profit or loss

                              IAS 1.82A(a)

                           100

                              Tangible assets

                              IAS 16.39-41

                           110

                              Intangible assets

                              IAS 38.85-87

                           120

                              Actuarial gains or (-) losses on defined benefit pension plans

                              IAS 1.7, IG6; IAS 19.120(c)

                           122

                              Non-current assets and disposal groups classified as held for sale

                              IFRS 5.38, IG Example 12

                           124

                              Share of other recognised income and expense of investments in subsidaries, joint ventures and associates

                              IAS 1.IG6; IAS 28.10

                           320

                              Fair value changes of equity instruments measured at fair value through other comprehensive income

                              IAS 1.7(d); IFRS 9 5.7.5, B5.7.1; Annex V.Part 2.21

                           330

                              Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income

                              IAS 1.7(e);IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.22

                           340

                              Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]

                              IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.22

                           350

                              Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]

                              IAS 1.7(e);IFRS 9.5.7.5;.6.5.8(a);Annex V.Part 2.57

                           360

                              Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk

                              IAS 1.7(f); IFRS 9 5.7.7;Annex V.Part 2.23

                           128

                           Items that may be reclassified to profit or loss

                              IAS 1.82A(a) (ii)

                           130

                              Hedge of net investments in foreign operations [effective portion]

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

                              IFRS9.6.5.13(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.24

                           140

                              Foreign currency translation

                              BAD art 39(6)

                              IAS 21.52(b); IAS 21.32, 38-49

                           150

                              Hedging derivatives. Cash flow hedges reserve [effective portion]

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

                              IAS 1.7 (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS 9.6.5.11(b); Annex V.Part 2.25

                           155

                              Fair value changes of debt instruments measured at fair value through other comprehensive income

                              IAS 1.7(da); IFRS 9.4.1.2A; 5.7.10; Annex V.Part 2.26

                           165

                              Hedging instruments [not designated elements]

                              IAS 1.7(g)(h); IFRS 9.6.5.15,.6.5.16; IFRS 7.24E (b)(c); Annex V.Part 2.60

                           170

                              Non-current assets and disposal groups classified as held for sale

                              IFRS 5.38, IG Example 12

                           180

                              Share of other recognised income and expense of investments in subsidaries, joint ventures and associates

                              IAS 1.IG6; IAS 28.10

                           190

                              Retained earnings

                              BAD art 4.Liabilities(13); CRR art 4(1)(123)

                              CRR art 4(1)(123)

                           200

                              Revaluation reserves

                              BAD art 4.Liabilities(12)

                              IFRS 1.30, D5-D8; Annex V.Part 2.28

                           201

                           Tangible assets

                              Accounting Directive art 7(1)

                           202

                           Equity instruments

                              Accounting Directive art 7(1)

                           203

                           Debt securities

                              Accounting Directive art 7(1)

                           204

                           Other

                              Accounting Directive art 7(1)

                           205

                              Fair value reserves

                              Accounting Directive art 8(1)(a)

                           206

                           Hedge of net investments in foreign operations

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

                           207

                           Hedging derivatives.Cash flow hedges

                              Accounting Directive art 8(1)(a), (8)(a); CRR article 30(a)

                           208

                           Hedging derivatives. Other hedges

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

                           209

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

                              Accounting Directive art 8(1)(a), (8)(2)

                           210

                              Other reserves

                              BAD art 4 Liabilities(11)-(13)

                              IAS 1.54; IAS 1.78(e)

                           215

                           Funds for general banking risks [if presented within equity]

                              BAD art 38.1; CRR art 4(112); Annex V.Part 2.15

                           220

                           Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method

                              Accounting Directive art 9(7)(a); art 27; Annex V.Part 2.29

                              IAS 28.11; Annex V.Part 2.29

                           230

                           Other

                              Annex V.Part 2.29

                              Annex V.Part 2.29

                           235

                              First consolidation differences

                              Accounting Directive art 24(3)(c)

                           240

                           (-) Treasury shares

                              Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.30

                              IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.30

                           46

                           250

                              Profit or loss attributable to owners of the parent

                              BAD art 4.Liabilities(14)

                              IAS 1.81B (b)(ii)

                           2

                           260

                           (-) Interim dividends

                              CRR Article 26(2b)

                              IAS 32.35

                           270

                              Minority interests [Non-controlling interests]

                              Accounting Directive art 24(4)

                              IAS 1.54(q)

                           280

                           Accumulated Other Comprehensive Income

                              CRR art 4(1)(100)

                              CRR art 4(1)(100)

                           46

                           290

                           Other items

                           46

                           300

                              TOTAL EQUITY

                              IAS 1.9(c), IG 6

                           46

                           310

                              TOTAL EQUITY AND TOTAL LIABILITIES

                              BAD art 4.Liabilities

                              IAS 1.IG6

                     2.   Statement of profit or loss

                                 References National GAAP based on BAD

                                 References National GAAP compatible IFRS

                           Breakdown in table

                              Current period

                           010

                           010

                              Interest income

                              BAD art 27.Vertical layout(1); Annex V.Part 2.31

                              IAS 1.97; Annex V.Part 2.31

                           16

                           020

                           Financial assets held for trading

                              IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34

                           025

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

                              IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1

                           030

                           Financial assets designated at fair value through profit or loss

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

                           041

                           Financial assets at fair value through other comprehensive income

                              IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A

                           051

                           Financial assets at amortised cost

                              IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2

                           070

                           Derivatives - Hedge accounting, interest rate risk

                              IFRS 9.Appendix A; .B6.6.16; Annex V.Part 2.35

                           080

                           Other assets

                              Annex V.Part 2.36

                           085

                           Interest income on liabilities

                              Annex V.Part 2.37

                              IFRS 9.5.7.1, Annex V.Part 2.37

                           090

                              (Interest expenses)

                              BAD art 27.Vertical layout(2); Annex V.Part 2.31

                              IAS 1.97; Annex V.Part 2.31

                           16

                           100

                           (Financial liabilities held for trading)

                              IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34

                           110

                           (Financial liabilities designated at fair value through profit or loss)

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

                           120

                           (Financial liabilities measured at amortised cost)

                              IFRS 7.20(b); IFRS 9.5.7.2

                           130

                           (Derivatives - Hedge accounting, interest rate risk)

                              IAS 39.9; Annex V.Part 2.35

                           140

                           (Other liabilities)

                              Annex V.Part 2.38

                           145

                           (Interest expense on assets)

                              Annex V.Part 2.39

                              IFRS 9.5.7.1, Annex V.Part 2.39

                           150

                              (Expenses on share capital repayable on demand)

                              IFRIC 2.11

                           160

                              Dividend income

                              BAD art 27.Vertical layout(3); Annex V.Part 2.40

                              Annex V.Part 2.40

                           31

                           170

                           Financial assets held for trading

                              IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40

                           175

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

                              IFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40

                           191

                           Financial assets at fair value through other comprehensive income

                              IFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41

                           192

                           Investments in subsidiaries, joint ventures and associates accounted for using other than equity method

                              Annex V Part 2 .42

                              Annex V Part 2 .42

                           200

                              Fee and commission income

                              BAD art 27.Vertical layout(4)

                              IFRS 7.20(c)

                           22

                           210

                              (Fee and commission expenses)

                              BAD art 27.Vertical layout(5)

                              IFRS 7.20(c)

                           22

                           220

                              Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net

                              BAD art 27.Vertical layout(6)

                              Annex V.Part 2.45

                           16

                           231

                           Financial assets at fair value through other comprehensive income

                              IFRS 9.4.12A; IFRS 9.5.7.10-11

                           241

                           Financial assets at amortised cost

                              IFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2

                           260

                           Financial liabilities measured at amortised cost

                              IFRS 7.20(a)(v); IFRS 9.5.7.2

                           270

                           Other

                           280

                              Gains or (-) losses on financial assets and liabilities held for trading, net

                              BAD art 27.Vertical layout(6)

                              IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46

                           16

                           285

                              Gains or (-) losses on trading financial assets and liabilities, net

                              BAD art 27.Vertical layout(6)

                           16

                           287

                              Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net

                              IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46

                           290

                              Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net

                              IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44

                           16, 45

                           295

                              Gains or (-) losses on non-trading financial assets and liabilities, net

                              BAD art 27.Vertical layout(6)

                           16

                           300

                              Gains or (-) losses from hedge accounting, net

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

                              Annex V.Part 2.47

                           16

                           310

                              Exchange differences [gain or (-) loss], net

                              BAD art 39

                              IAS 21.28, 52 (a)

                           320

                              Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net

                              BAD art 27.Vertical layout(13)-(14); Annex V Part 2.56

                           330

                              Gains or (-) losses on derecognition of non-financial assets, net

                              Annex V. Part 2.48

                              IAS 1.34; Annex V. Part 2.48

                           45

                           340

                              Other operating income

                              BAD art 27.Vertical layout(7); Annex V.Part 2.314-316

                              Annex V.Part 2.314-316

                           45

                           350

                              (Other operating expenses)

                              BAD art 27.Vertical layout(10); Annex V.Part 2.314-316

                              Annex V.Part 2.314-316

                           45

                           355

                              TOTAL OPERATING INCOME, NET

                           360

                              (Administrative expenses)

                              BAD art 27.Vertical layout(8)

                           370

                           (Staff expenses)

                              BAD art 27.Vertical layout(8)(a)

                              IAS 19.7; IAS 1.102, IG 6

                           44

                           380

                           (Other administrative expenses)

                              BAD art 27.Vertical layout(8)(b);

                           390

                              (Depreciation)

                              IAS 1.102, 104

                           400

                           (Property, Plant and Equipment)

                              BAD art 27.Vertical layout(9)

                              IAS 1.104; IAS 16.73(e)(vii)

                           410

                           (Investment Properties)

                              BAD art 27.Vertical layout(9)

                              IAS 1.104; IAS 40.79(d)(iv)

                           415

                           (Goodwill)

                              BAD art 27.Vertical layout(9)

                           420

                           (Other intangible assets)

                              BAD art 27.Vertical layout(9)

                              IAS 1.104; IAS 38.118(e)(vi)

                           425

                              Modification gains or (-) losses, net

                              IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49

                           426

                           Financial assets at fair value through other comprehensive income

                              IFRS 7.35J

                           427

                           Financial assets at amortised cost

                              IFRS 7.35J

                           430

                              (Provisions or (-) reversal of provisions)

                              IAS 37.59, 84; IAS 1.98(b)(f)(g)

                           9 12 43

                           440

                           (Commitments and guarantees given)

                              BAD art 27.Vertical layout(11)-(12)

                              IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50

                           450

                           (Other provisions)

                           455

                              (Increases or (-) decreases of the fund for general banking risks, net)

                              BAD art 38.2

                           460

                              (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)

                              BAD art 35-37, Annex V.Part 2.52, 53

                              IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 53

                           12

                           481

                           (Financial assets at fair value through other comprehensive income)

                              IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8

                           12

                           491

                           (Financial assets at amortised cost)

                              IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8

                           12

                           510

                              (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)

                              BAD art 27.Vertical layout(13)-(14)

                              IAS 28.40-43

                           16

                           520

                              (Impairment or (-) reversal of impairment on non-financial assets)

                              IAS 36.126(a)(b)

                           16

                           530

                           (Property, plant and equipment)

                              BAD art 27.Vertical layout(9)

                              IAS 16.73(e)(v-vi)

                           540

                           (Investment properties)

                              BAD art 27.Vertical layout(9)

                              IAS 40.79(d)(v)

                           550

                           (Goodwill)

                              BAD art 27.Vertical layout(9)

                              IFRS 3.Appendix B67(d)(v); IAS 36.124

                           560

                           (Other intangible assets)

                              BAD art 27.Vertical layout(9)

                              IAS 38.118 (e)(iv)(v)

                           570

                           (Other)

                              IAS 36.126 (a)(b)

                           580

                              Negative goodwill recognised in profit or loss

                              Accounting Directive art 24(3)(f)

                              IFRS 3.Appendix B64(n)(i)

                           590

                              Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method

                              BAD art 27.Vertical layout(13)-(14)

                              Annex V.Part 2.54

                           600

                              Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations

                              IFRS 5.37; Annex V.Part 2.55

                           610

                              PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

                              IAS 1.102, IG 6; IFRS 5.33 A

                           620

                              (Tax expense or (-) income related to profit or loss from continuing operations)

                              BAD art 27.Vertical layout(15)

                              IAS 1.82(d); IAS 12.77

                           630

                              PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

                              BAD art 27.Vertical layout(16)

                              IAS 1, IG 6

                           632

                              Extraordinary profit or (-) loss after tax

                              BAD art 27.Vertical layout(21)

                           633

                           Extraordinary profit or loss before tax

                              BAD art 27.Vertical layout(19)

                           634

                           (Tax expense or (-) income related to extraordinary profit or loss)

                              BAD art 27.Vertical layout(20)

                           640

                              Profit or (-) loss after tax from discontinued operations

                              IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56

                           650

                           Profit or (-) loss before tax from discontinued operations

                              IFRS 5.33(b)(i)

                           660

                           (Tax expense or (-) income related to discontinued operations)

                              IFRS 5.33 (b)(ii),(iv)

                           670

                              PROFIT OR (-) LOSS FOR THE YEAR

                              BAD art 27.Vertical layout(23)

                              IAS 1.81A(a)

                           680

                           Attributable to minority interest [non-controlling interests]

                              IAS 1.81B (b)(i)

                           690

                           Attributable to owners of the parent

                              IAS 1.81B (b)(ii)

                     3.   Statement of comprehensive income

                                 References National GAAP compatible IFRS

                              Current period

                           010

                           010

                              Profit or (-) loss for the year

                              IAS 1.7, IG6

                           020

                              Other comprehensive income

                              IAS 1.7, IG6

                           030

                              Items that will not be reclassified to profit or loss

                              IAS 1.82A(a)(i)

                           040

                           Tangible assets

                              IAS 1.7, IG6; IAS 16.39-40

                           050

                           Intangible assets

                              IAS 1.7; IAS 38.85-86

                           060

                           Actuarial gains or (-) losses on defined benefit pension plans

                              IAS 1.7, IG6; IAS 19.120(c)

                           070

                           Non-current assets and disposal groups held for sale

                              IFRS 5.38

                           080

                           Share of other recognised income and expense of entities accounted for using the equity method

                              IAS 1.IG6; IAS 28.10

                           081

                           Fair value changes of equity instruments measured at fair value through other comprehensive income

                              IAS 1.7(d)

                           083

                           Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net

                              IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.57

                           084

                              Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]

                              IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.57

                           085

                              Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]

                              IFRS 9.5.7.5;.6.5.8(a); Annex V.Part 2.57

                           086

                           Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk

                              IAS 1.7(f)

                           090

                           Income tax relating to items that will not be reclassified

                              IAS 1.91(b); Annex V.Part 2.66

                           100

                              Items that may be reclassified to profit or loss

                              IAS 1.82A(a)(ii)

                           110

                           Hedge of net investments in foreign operations [effective portion]

                              IFRS 9.6.5.13(a); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.58

                           120

                              Valuation gains or (-) losses taken to equity

                              IAS 1.IG6;IFRS 9.6.5.13(a); IFRS 7.24C(b)(i);.24E(a); Annex V.Part 2.58

                           130

                              Transferred to profit or loss

                              IAS 1.7, 92-95; IAS 21.48-49; IFRS 9.6.5.14; Annex V.Part 2.59

                           140

                              Other reclassifications

                              Annex V.Part 2.65

                           150

                           Foreign currency translation

                              IAS 1.7, IG6; IAS 21.52(b)

                           160

                              Translation gains or (-) losses taken to equity

                              IAS 21.32, 38-47

                           170

                              Transferred to profit or loss

                              IAS 1.7, 92-95; IAS 21.48-49

                           180

                              Other reclassifications

                              Annex V.Part 2.65

                           190

                           Cash flow hedges [effective portion]

                              IAS 1.7, IG6; IAS 39.95(a)-96 IFRS 9.6.5.11(b); IFRS 7.24C(b)(i);.24E(a);

                           200

                              Valuation gains or (-) losses taken to equity

                              IAS 1.7(e),IG6; IFRS 9.6.5.11(a)(b)(d); IFRS 7.24C(b)(i), .24E(a)

                           210

                              Transferred to profit or loss

                              IAS 1.7, 92-95, IG6; IFRS 9.6.5.11(d)(ii)(iii);IFRS 7.24C(b)(iv),.24E(a) Annex V.Part 2.59

                           220

                              Transferred to initial carrying amount of hedged items

                              IAS 1.IG6;IFRS 9.6.5.11(d)(i)

                           230

                              Other reclassifications

                              Annex V.Part 2.65

                           231

                           Hedging instruments [not designated elements]

                              IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E (b)(c); Annex V.Part 2.60

                           232

                              Valuation gains or (-) losses taken to equity

                              IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E (b)(c)

                           233

                              Transferred to profit or loss

                              IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.61

                           234

                              Other reclassifications

                              Annex V.Part 2.65

                           241

                           Debt instruments at fair value through other comprehensive income

                              IAS 1.7(da), IG 6; IAS 1.IG6; IFRS 9.5.6.4; Annex V.Part 2.62-63

                           251

                              Valuation gains or (-) losses taken to equity

                              IFRS 7.20(a)(ii); IAS 1.IG6; IFRS 9.5.6.4

                           261

                              Transferred to profit or loss

                              IAS 1.7, IAS 1.92-95, IAS 1.IG6; IFRS 9.5.6.7; Annex V.Part 2.64

                           270

                              Other reclassifications

                              IFRS 5.IG Example 12;IFRS 9.5.6.5; Annex V.Part 2.64-65

                           280

                           Non-current assets and disposal groups held for sale

                              IFRS 5.38

                           290

                              Valuation gains or (-) losses taken to equity

                              IFRS 5.38

                           300

                              Transferred to profit or loss

                              IAS 1.7, 92-95; IFRS 5.38

                           310

                              Other reclassifications

                              IFRS 5.IG Example 12

                           320

                           Share of other recognised income and expense of Investments in subsidaries, joint ventures and associates

                              IAS 1.IG6; IAS 28.10

                           330

                           Income tax relating to items that may be reclassified to profit or (-) loss

                              IAS 1.91(b), IG6; Annex V.Part 2.66

                           340

                              Total comprehensive income for the year

                              IAS 1.7, 81A(a), IG6

                           350

                           Attributable to minority interest [Non-controlling interest]

                              IAS 1.83(b)(i), IG6

                           360

                           Attributable to owners of the parent

                              IAS 1.83(b)(ii), IG6

                     4.   Breakdown of financial assets by instrument and by counterparty sector

               4.1   Financial assets held for trading

                                 References National GAAP based on BAD

                                 References National GAAP compatible IFRS

                              Carrying amount

                              Annex V.Part 1.27

                           010

                           005

                              Derivatives

                           010

                              Equity instruments

                              ECB/2013/33 Annex 2.Part 2.4-5

                              IAS 32.11, Annex V.Part 1.44(b)

                           030

                           of which: credit institutions

                              Annex V.Part 1.42(c)

                              Annex V.Part 1.42(c)

                           040

                           of which: other financial corporations

                              Annex V.Part 1.42(d)

                              Annex V.Part 1.42(d)

                           050

                           of which: non-financial corporations

                              Annex V.Part 1.42(e)

                              Annex V.Part 1.42(e)

                           060

                              Debt securities

                              Annex V.Part 1.31

                              Annex V.Part 1.31, 44(b)

                           070

                           Central banks

                              Annex V.Part 1.42(a)

                              Annex V.Part 1.42(a)

                           080

                           General governments

                              Annex V.Part 1.42(b)

                              Annex V.Part 1.42(b)

                           090

                           Credit institutions

                              Annex V.Part 1.42(c)

                              Annex V.Part 1.42(c)

                           100

                           Other financial corporations

                              Annex V.Part 1.42(d)

                              Annex V.Part 1.42(d)

                           110

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                              Annex V.Part 1.42(e)

                           120

                              Loans and advances

                              Annex V.Part 1.32

                              Annex V.Part 1.32, 44(a)

                           130

                           Central banks

                              Annex V.Part 1.42(a)

                              Annex V.Part 1.42(a)

                           140

                           General governments

                              Annex V.Part 1.42(b)

                              Annex V.Part 1.42(b)

                           150

                           Credit institutions

                              Annex V.Part 1.42(c)

                              Annex V.Part 1.42(c)

                           160

                           Other financial corporations

                              Annex V.Part 1.42(d)

                              Annex V.Part 1.42(d)

                           170

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                              Annex V.Part 1.42(e)

                           180

                           Households

                              Annex V.Part 1.42(f)

                              Annex V.Part 1.42(f)

                           190

                              FINANCIAL ASSETS HELD FOR TRADING

                              Annex V.Part 1.15(a)

                              IFRS 9.Appendix A

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

                                 References National GAAP based on BAD

                                 References National GAAP compatible IFRS

                              Carrying amount

                              Accumulated negative changes in fair value due to credit risk on non-performing exposures

                              Annex V.Part 1.27

                              Annex V.Part 2.69

                           010

                           020

                           010

                              Equity instruments

                              IAS 32.11, Annex V.Part 1.44(b)

                           020

                           of which: credit institutions

                              Annex V.Part 1.42(c)

                           030

                           of which: other financial corporations

                              Annex V.Part 1.42(d)

                           040

                           of which: non-financial corporations

                              Annex V.Part 1.42(e)

                           050

                              Debt securities

                              Annex V.Part 1.31, 44(b)

                           060

                           Central banks

                              Annex V.Part 1.42(a)

                           070

                           General governments

                              Annex V.Part 1.42(b)

                           080

                           Credit institutions

                              Annex V.Part 1.42(c)

                           090

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           100

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           110

                              Loans and advances

                              Annex V.Part 1.32, 44(a)

                           120

                           Central banks

                              Annex V.Part 1.42(a)

                           130

                           General governments

                              Annex V.Part 1.42(b)

                           140

                           Credit institutions

                              Annex V.Part 1.42(c)

                           150

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           160

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           170

                           Households

                              Annex V.Part 1.42(f)

                           180

                              NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS

                              IFRS 7.8(a)(ii); IFRS 9.4.1.4

                     4.2.2   Financial assets designated at fair value through profit or loss

                                 References National GAAP based on BAD

                                 References National GAAP compatible IFRS

                              Carrying amount

                              Accumulated negative changes in fair value due to credit risk on non-performing exposures

                              Annex V.Part 1.27

                              Annex V.Part 2.69

                           010

                           020

                           010

                              Equity instruments

                              ECB/2013/33 Annex 2.Part 2.4-5

                              IAS 32.11

                           020

                           of which: at cost

                                 IAS 39.46(c)

                           030

                           of which: credit institutions

                              Annex V.Part 1.42(c)

                              Annex V.Part 1.38(c)

                           040

                           of which: other financial corporations

                              Annex V.Part 1.42(d)

                              Annex V.Part 1.38(d)

                           050

                           of which: non-financial corporations

                              Annex V.Part 1.42(e)

                              Annex V.Part 1.38(e)

                           060

                              Debt securities

                              Annex V.Part 1.31, 44(b)

                              Annex V.Part 1.31, 44(b)

                           070

                           Central banks

                              Annex V.Part 1.42(a)

                              Annex V.Part 1.42(a)

                           080

                           General governments

                              Annex V.Part 1.42(b)

                              Annex V.Part 1.42(b)

                           090

                           Credit institutions

                              Annex V.Part 1.42(c)

                              Annex V.Part 1.42(c)

                           100

                           Other financial corporations

                              Annex V.Part 1.42(d)

                              Annex V.Part 1.42(d)

                           110

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                              Annex V.Part 1.42(e)

                           120

                              Loans and advances

                              Annex V.Part 1.32, 44(a)

                              Annex V.Part 1.32, 44(a)

                           130

                           Central banks

                              Annex V.Part 1.42(a)

                              Annex V.Part 1.42(a)

                           140

                           General governments

                              Annex V.Part 1.42(b)

                              Annex V.Part 1.42(b)

                           150

                           Credit institutions

                              Annex V.Part 1.42(c)

                              Annex V.Part 1.42(c)

                           160

                           Other financial corporations

                              Annex V.Part 1.42(d)

                              Annex V.Part 1.42(d)

                           170

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                              Annex V.Part 1.42(e)

                           180

                           Households

                              Annex V.Part 1.42(f)

                              Annex V.Part 1.42(f)

                           190

                              FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS

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

                              IFRS 7.8(a)(i); IFRS 9.4.1.5

                     4.3.1   Financial assets at fair value through other comprehensive income

                                 References National GAAP based on BAD

                                 References National GAAP compatible IFRS

                              Carrying amount

                              Gross carrying amount
                              Annex V.Part 1.34(b)

                              Accumulated impairment
                              Annex V.Part 2.70(b), 71

                              Accumulated partial write-offs

                              Accumulated total write-offs

                              Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

                              Credit-impaired assets (Stage 3)

                              Assets without significant increase in credit risk since initial recognition (Stage 1)

                              Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

                              Credit-impaired assets (Stage 3)

                              Assets without significant increase in credit risk since initial recognition (Stage 1)

                              of which: instruments with low credit risk

                              Annex V.Part 1.27

                              IFRS 9.5.5.5; IFRS 7.35M(a)

                              IFRS 9.B5.5.22-24; Annex V.Part 2.75

                              IFRS 9.5.5.3, IFRS 7.35M(b)(i)

                              IFRS 9.5.5.1, 7.35M(b)(ii)

                              IFRS 9.5.5.5; IFRS7.35H(a), IFRS 7.16A

                              IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i), IFRS 7.16A

                              IFRS 9.5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii), IFRS 7.16A

                              IFRS 9.5.4.4 and B5.4.9 ; Annex V.Part 2.72-74

                              IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74

                           010

                           015

                           020

                           030

                           040

                           050

                           060

                           070

                           080

                           090

                           010

                              Equity instruments

                              IAS 32.11; Annex V.Part 1.44(b)

                           020

                           of which: credit institutions

                              Annex V.Part 1.42(c)

                           030

                           of which: other financial corporations

                              Annex V.Part 1.42(d)

                           040

                           of which: non-financial corporations

                              Annex V.Part 1.42(e)

                           050

                              Debt securities

                              Annex V.Part 1.31, 44(b)

                           060

                           Central banks

                              Annex V.Part 1.42(a)

                           070

                           General governments

                              Annex V.Part 1.42(b)

                           080

                           Credit institutions

                              Annex V.Part 1.42(c)

                           090

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           100

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           110

                              Loans and advances

                              Annex V.Part 1.32, 44(a)

                           120

                           Central banks

                              Annex V.Part 1.42(a)

                           130

                           General governments

                              Annex V.Part 1.42(b)

                           140

                           Credit institutions

                              Annex V.Part 1.42(c)

                           150

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           160

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           170

                           Households

                              Annex V.Part 1.42(f)

                           180

                              FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME

                              IFRS 7.8(h); IFRS 9.4.1.2A

                           190

                           of which: purchased credit-impaired financial assets

                              IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.77

                     4.4.1.   Financial assets at amortised cost

                                 References National GAAP based on BAD

                                 References National GAAP compatible IFRS

                              Carrying amount

                              Gross carrying amount
                              Annex V.Part 1.34(b)

                              Accumulated impairment
                              Annex V.Part 2.70(a), 71

                              Accumulated partial write-offs

                              Accumulated total write-offs

                              Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

                              Credit-impaired assets (Stage 3)

                              Assets without significant increase in credit risk since initial recognition (Stage 1)

                              Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

                              Credit-impaired assets (Stage 3)

                              Assets without significant increase in credit risk since initial recognition (Stage 1)

                              of which: instruments with low credit risk

                              Annex V.Part 1.27

                              IFRS 9.5.5.5; IFRS 7.35M(a)

                              IFRS 9.B5.5.22-24; Annex V.Part 2.75

                              IFRS 9.5.5.3, IFRS 7.35M(b)(i)

                              IFRS 9.5.5.1, 7.35M(b)(ii)

                              IFRS 9.5.5.5; IFRS7.35H(a)

                              IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i)

                              IFRS 5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii)

                              IFRS 9.5.4.4 and B5.4.9 ; Annex V.Part 2.72-74

                              IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74

                           010

                           015

                           020

                           030

                           040

                           050

                           060

                           070

                           080

                           090

                           010

                              Debt securities

                              Annex V.Part 1.31, 44(b)

                           020

                           Central banks

                              Annex V.Part 1.42(a)

                           030

                           General governments

                              Annex V.Part 1.42(b)

                           040

                           Credit institutions

                              Annex V.Part 1.42(c)

                           050

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           060

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           070

                              Loans and advances

                              Annex V.Part 1.32, 44(a)

                           080

                           Central banks

                              Annex V.Part 1.42(a)

                           090

                           General governments

                              Annex V.Part 1.42(b)

                           100

                           Credit institutions

                              Annex V.Part 1.42(c)

                           110

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           120

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           130

                           Households

                              Annex V.Part 1.42(f)

                           140

                              FINANCIAL ASSETS AT AMORTISED COST

                              IFRS 7.8(f); IFRS 9.4.1.2

                           150

                           of which: purchased credit-impaired financial assets

                              IFRS 9.5.13 and IFRS 7.35M(f); Annex V.Part 2.77

                     4.5   Subordinated financial assets

                                 References National GAAP based on BAD

                                 References National GAAP compatible IFRS

                              Carrying amount

                              Annex V.Part 1.27-28

                           010

                           010

                              Loans and advances

                              Annex V.Part 1.32

                              Annex V.Part 1.32

                           020

                              Debt securities

                              Annex V.Part 1.31

                              Annex V.Part 1.31

                           030

                              SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS

                              Accounting Directive art 8(1)(a); Annex V.Part 2.78, 100

                              Annex V.Part 2.78, 100

                     4.6   Trading Financial assets

                                 References National GAAP based on BAD

                              Carrying amount

                              Annex V.Part 1.27-28

                           010

                           005

                              Derivatives

                              CRR Annex II; Annex V.Part 1.17, Part 2.68

                           010

                              Equity instruments

                              ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b)

                           020

                           of which: unquoted

                           030

                           of which: credit institutions

                              Annex V.Part 1.42(c)

                           040

                           of which: other financial corporations

                              Annex V.Part 1.42(d)

                           050

                           of which: non-financial corporations

                              Annex V.Part 1.42(e)

                           060

                              Debt securities

                              Annex V.Part 1.31, 44(b)

                           070

                           Central banks

                              Annex V.Part 1.42(a)

                           080

                           General governments

                              Annex V.Part 1.42(b)

                           090

                           Credit institutions

                              Annex V.Part 1.42(c)

                           100

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           110

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           120

                              Loans and advances

                              Annex V.Part 1.32, 44(a)

                           130

                           Central banks

                              Annex V.Part 1.42(a)

                           140

                           General governments

                              Annex V.Part 1.42(b)

                           150

                           Credit institutions

                              Annex V.Part 1.42(c)

                           160

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           170

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           180

                           Households

                              Annex V.Part 1.42(f)

                           190

                              TRADING FINANCIAL ASSETS

                              BAD Article 32-33; Annex V.Part 1.17

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

                                 References National GAAP based on BAD

                              Carrying amount

                              Accumulated negative changes in fair value due to credit risk on non-performing exposures

                              Annex V.Part 1.27-28

                              Annex V.Part 2.69

                           010

                           021

                           010

                              Equity instruments

                              ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b)

                           020

                           of which: unquoted

                           030

                           of which: credit institutions

                              Annex V.Part 1.42(c)

                           040

                           of which: other financial corporations

                              Annex V.Part 1.42(d)

                           050

                           of which: non-financial corporations

                              Annex V.Part 1.42(e)

                           060

                              Debt securities

                              Annex V.Part 1.31, 44(b)

                           070

                           Central banks

                              Annex V.Part 1.42(a)

                           080

                           General governments

                              Annex V.Part 1.42(b)

                           090

                           Credit institutions

                              Annex V.Part 1.42(c)

                           100

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           110

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           120

                              Loans and advances

                              Annex V.Part 1.32, 44(a)

                           130

                           Central banks

                              Annex V.Part 1.42(a)

                           140

                           General governments

                              Annex V.Part 1.42(b)

                           150

                           Credit institutions

                              Annex V.Part 1.42(c)

                           160

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           170

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           180

                           Households

                              Annex V.Part 1.42(f)

                           190

                              NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS

                              BAD art 36(2)

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

                                 References National GAAP based on BAD

                              Financial assets not subject to impairment
                              Annex V.Part 1.34(d), Part 2.79

                              Financial assets subject to impairment
                              Annex V.Part 2.79

                              Carrying amount

                              Accumulated negative changes in fair value due to credit risk on non-performing exposures

                              Carrying amount

                              Gross carrying amount
                              Annex V Part 1.34(d)

                              Specific allowances for credit risk

                              General allowances for credit risk affecting carrying amount

                              General allowances for banking risk affecting carrying amount

                              Accumulated partial write-offs

                              Accumulated total write-offs

                              Unimpaired assets

                              Impaired assets

                              Annex V.Part 1.27-28

                              Annex V.Part 2.69

                              Annex V.Part 1.27-28

                              CRR art 4(95)

                              CRR art 4(95), Annex V Part 2.70(c),71

                              CRR art 4(95); Annex V.Part 2.70(c),71

                              CRR art 4(95); Annex V.Part 2.70(c), 71, 82

                              CRR art 4(95); Annex V.Part 2.72-74

                              CRR art 4(95); Annex V.Part 2.72-74

                           010

                           030

                           035

                           040

                           050

                           060

                           070

                           080

                           090

                           100

                           010

                              Equity instruments

                              ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b)

                           020

                           of which: unquoted

                           030

                           of which: credit institutions

                              Annex V.Part 1.42(c)

                           040

                           of which: other financial corporations

                              Annex V.Part 1.42(d)

                           050

                           of which: non-financial corporations

                              Annex V.Part 1.42(e)

                           060

                              Debt securities

                              Annex V.Part 1.31, 44(b)

                           070

                           Central banks

                              Annex V.Part 1.42(a)

                           080

                           General governments

                              Annex V.Part 1.42(b)

                           090

                           Credit institutions

                              Annex V.Part 1.42(c)

                           100

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           110

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           120

                              Loans and advances

                              Annex V.Part 1.32, 44(a)

                           130

                           Central banks

                              Annex V.Part 1.42(a)

                           140

                           General governments

                              Annex V.Part 1.42(b)

                           150

                           Credit institutions

                              Annex V.Part 1.42(c)

                           160

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           170

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           180

                           Households

                              Annex V.Part 1.42(f)

                           190

                              NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE TO EQUITY

                              Accounting Directive art 8(1)(a), (8)(2)

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

                                 References National GAAP based on BAD

                              Gross carrying amount
                              Annex V.Part 1.34(c),34(e)

                              Specific allowances for credit risk

                              General allowances for credit risk affecting carrying amount

                              General allowances for banking risk affecting carrying amount

                              Accumulated negative value adjustments on LOCOM assets - market risk induced

                              Accumulated negative value adjustments on LOCOM assets - credit risk induced

                              Accumulated partial write-offs

                              Accumulated total write-offs

                              Carrying amount

                              of which: assets under LOCOM

                              Unimpaired assets

                              of which: assets under LOCOM

                              Impaired assets

                              of which: assets under LOCOM

                              Annex V.Part 2.80

                              Annex V.Part 1.19

                              CRR art 4(95), Annex V.Part 2.80

                              Annex V.Part 1.19

                              CRR art 4(95); Annex V.Part 2.70(c), 71

                              CRR art 4(95); Annex V.Part 2.70(c),71

                              CRR art 4(95); Annex V.Part 2.70(c), 71, 82

                              Annex V.Part 1.27-28

                              Annex V.Part 1.19

                              Annex V.Part 2.80

                              Annex V.Part 2.80

                              CRR art 4(95); Annex V.Part 2.72-74

                              CRR art 4(95); Annex V.Part 2.72-74

                           010

                           015

                           020

                           025

                           030

                           041

                           045

                           050

                           060

                           070

                           080

                           090

                           100

                           005

                              Equity instruments

                              ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b)

                           006

                           of which: unquoted

                           007

                           of which: credit institutions

                              Annex V.Part 1.42(c)

                           008

                           of which: other financial corporations

                              Annex V.Part 1.42(d)

                           009

                           of which: non-financial corporations

                              Annex V.Part 1.42(e)

                           010

                              Debt securities

                              Annex V.Part 1.31, 44(b)

                           020

                           Central banks

                              Annex V.Part 1.42(a)

                           030

                           General governments

                              Annex V.Part 1.42(b)

                           040

                           Credit institutions

                              Annex V.Part 1.42(c)

                           050

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           060

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           070

                              Loans and advances

                              Annex V.Part 1.32, 44(a)

                           080

                           Central banks

                              Annex V.Part 1.42(a)

                           090

                           General governments

                              Annex V.Part 1.42(b)

                           100

                           Credit institutions

                              Annex V.Part 1.42(c)

                           110

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           120

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           130

                           Households

                              Annex V.Part 1.42(f)

                           140

                              NON-TRADING FINANCIAL ASSETS MEASURED AT A COST-BASED METHOD

                              BAD art 37.1; art 42a(4)(b); Annex V.Part 1.19

                     4.10   Other non-trading non-derivative financial assets

                                 References National GAAP based on BAD

                              Gross carrying amount
                              Annex V.Part 1.34(e),34(f)

                              Specific allowances for credit risk

                              General allowances for credit risk affecting carrying amount

                              General allowances for banking risk affecting carrying amount

                              Accumulated negative value adjustments on LOCOM assets - market risk induced

                              Accumulated negative value adjustments on LOCOM assets - credit risk induced

                              Accumulated partial write-offs

                              Accumulated total write-offs

                              Carrying amount

                              of which: assets under LOCOM

                              Unimpaired assets

                              of which: assets under LOCOM

                              Impaired assets

                              of which: assets under LOCOM

                              Annex V.Part 2.81

                              Annex V.Part 1.20

                              Annex V.Part 2.81

                              CRR art 4(95); Annex V.Part 1.20

                              CRR art 4(95); Annex V.Part 2.70(c), 71

                              CRR art 4(95); Annex V.Part 2.70(c),71

                              CRR art 4(95); Annex V.Part 2.70(c), 71, 82

                              Annex V.Part 1.27-28

                              Annex V.Part 1.20

                              Annex V.Part 2.81

                              Annex V.Part 2.81

                              CRR art 4(95); Annex V.Part 2.72-74

                              CRR art 4(95); Annex V.Part 2.72-74

                           015

                           016

                           020

                           025

                           030

                           040

                           050

                           010

                           070

                           080

                           090

                           100

                           110

                           010

                              Equity instruments

                              ECB/2013/33 Annex 2.Part 2.4-5; Annex V.Part 1.44(b)

                           020

                           of which: unquoted

                           030

                           of which: credit institutions

                              Annex V.Part 1.42(c)

                           040

                           of which: other financial corporations

                              Annex V.Part 1.42(d)

                           050

                           of which: non-financial corporations

                              Annex V.Part 1.42(e)

                           060

                              Debt securities

                              Annex V.Part 1.31, 44(b)

                           070

                           Central banks

                              Annex V.Part 1.42(a)

                           080

                           General governments

                              Annex V.Part 1.42(b)

                           090

                           Credit institutions

                              Annex V.Part 1.42(c)

                           100

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           110

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           120

                              Loans and advances

                              Annex V.Part 1.32, 44(a)

                           130

                           Central banks

                              Annex V.Part 1.42(a)

                           140

                           General governments

                              Annex V.Part 1.42(b)

                           150

                           Credit institutions

                              Annex V.Part 1.42(c)

                           160

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           170

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           180

                           Households

                              Annex V.Part 1.42(f)

                           190

                              OTHER NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS

                              Accounting Directive art 8(1)(a), (8)(2); Annex V.Part 1.20

                     5.   Breakdown of non-trading Loans and advances by product

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

                                 References

                              Gross carrying amount

                              Carrying amount
                              Annex V.Part 1.27-28

                              Central banks

                              General governments

                              Credit institutions

                              Other financial corporations

                              Non-financial corporations

                              Households

                              Annex V.Part 1.34

                              Annex V.Part 1.42(a)

                              Annex V.Part 1.42(b)

                              Annex V.Part 1.42(c)

                              Annex V.Part 1.42(d)

                              Annex V.Part 1.42(e)

                              Annex V.Part 1.42(f)

                           005

                           010

                           020

                           030

                           040

                           050

                           060

                              By product

                           010

                              On demand [call] and short notice [current account]

                              Annex V.Part 2.85(a)

                           020

                              Credit card debt

                              Annex V.Part 2.85(b)

                           030

                              Trade receivables

                              Annex V.Part 2.85(c)

                           040

                              Finance leases

                              Annex V.Part 2.85(d)

                           050

                              Reverse repurchase loans

                              Annex V.Part 2.85(e)

                           060

                              Other term loans

                              Annex V.Part 2.85(f)

                           070

                              Advances that are not loans

                              Annex V.Part 2.85(g)

                           080

                              LOANS AND ADVANCES

                              Annex V.Part 1.32, 44(a)

                              By collateral

                           090

                           of which: Loans collateralized by immovable property

                              Annex V.Part 2.86(a), 87

                           100

                           of which: other collateralized loans

                              Annex V.Part 2.86(b), 87

                              By purpose

                           110

                           of which: credit for consumption

                              Annex V.Part 2.88(a)

                           120

                           of which: lending for house purchase

                              Annex V.Part 2.88(b)

                              By subordination

                           130

                           of which: project finance loans

                              Annex V.Part 2.89; CRR Art 147(8)

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

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

                                 References

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

                              Accumulated impairment

                              Accumulated negative changes in fair value due to credit risk on non-performing exposures

                              Gross carrying amount

                              of which: loans and advances subject to impairment

                              Of which: non-performing

                              Annex V.Part 1.34

                              Annex V.Part 2.93

                              Annex V.Part 2. 213-232

                              Annex V.Part 2.70-71

                              Annex V.Part 2.69

                           010

                           011

                           012

                           021

                           022

                           010

                                          A

                                       Agriculture, forestry and fishing

                              NACE Regulation

                           020

                                          B

                                       Mining and quarrying

                              NACE Regulation

                           030

                                          C

                                       Manufacturing

                              NACE Regulation

                           040

                                          D

                                       Electricity, gas, steam and air conditioning supply

                              NACE Regulation

                           050

                                          E

                                       Water supply

                              NACE Regulation

                           060

                                          F

                                       Construction

                              NACE Regulation

                           070

                                          G

                                       Wholesale and retail trade

                              NACE Regulation

                           080

                                          H

                                       Transport and storage

                              NACE Regulation

                           090

                                          I

                                       Accommodation and food service activities

                              NACE Regulation

                           100

                                          J

                                       Information and communication

                              NACE Regulation

                           105

                                          K

                                       Financial and insurance activities

                              NACE Regulation, Annex V.Part 2.92

                           110

                                          L

                                       Real estate activities

                              NACE Regulation

                           120

                                          M

                                       Professional, scientific and technical activities

                              NACE Regulation

                           130

                                          N

                                       Administrative and support service activities

                              NACE Regulation

                           140

                                          O

                                       Public administration and defence, compulsory social security

                              NACE Regulation

                           150

                                          P

                                       Education

                              NACE Regulation

                           160

                                          Q

                                       Human health services and social work activities

                              NACE Regulation

                           170

                                          R

                                       Arts, entertainment and recreation

                              NACE Regulation

                           180

                                          S

                                       Other services

                              NACE Regulation

                           190

                              LOANS AND ADVANCES

                              Annex V.Part 1.32, Part 2.90

                     7.   Financial assets subject to impairment that are past due

               7.1   Financial assets subject to impairment that are past due

                                 References National GAAP compatible IFRS

                              Carrying amount
                              Annex V.Part 1.27

                              Assets without significant increase in credit risk since initial recognition (Stage 1)

                              Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

                              Credit-impaired assets (Stage 3)

                              ≤ 30 days

                              > 30 days ≤ 90 days

                              > 90 days

                              ≤ 30 days

                              > 30 days ≤ 90 days

                              > 90 days

                              ≤ 30 days

                              > 30 days ≤ 90 days

                              > 90 days

                              IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96

                           010

                           020

                           030

                           040

                           050

                           060

                           070

                           080

                           090

                           060

                              Debt securities

                              Annex V.Part 1.31, 44(b)

                           070

                           Central banks

                              Annex V.Part 1.42(a)

                           080

                           General governments

                              Annex V.Part 1.42(b)

                           090

                           Credit institutions

                              Annex V.Part 1.42(c)

                           100

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           110

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           120

                              Loans and advances

                              Annex V.Part 1.32, 44(a)

                           130

                           Central banks

                              Annex V.Part 1.42(a)

                           140

                           General governments

                              Annex V.Part 1.42(b)

                           150

                           Credit institutions

                              Annex V.Part 1.42(c)

                           160

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           170

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           180

                           Households

                              Annex V.Part 1.42(f)

                           190

                              TOTAL DEBT INSTRUMENTS

                              Annex V Part 2.94-95

                              Loans and advances by product, by collateral and by subordination

                           200

                           On demand [call] and short notice [current account]

                              Annex V.Part 2.85(a)

                           210

                           Credit card debt

                              Annex V.Part 2.85(b)

                           220

                           Trade receivables

                              Annex V.Part 2.85(c)

                           230

                           Finance leases

                              Annex V.Part 2.85(d)

                           240

                           Reverse repurchase loans

                              Annex V.Part 2.85(e)

                           250

                           Other term loans

                              Annex V.Part 2.85(f)

                           260

                           Advances that are not loans

                              Annex V.Part 2.85(g)

                           270

                           of which: Loans collateralized by inmovable property

                              Annex V.Part 2.86(a), 87

                           280

                           of which: other collateralized loans

                              Annex V.Part 2.86(b), 87

                           290

                           of which: credit for consumption

                              Annex V.Part 2.88(a)

                           300

                           of which: lending for house purchase

                              Annex V.Part 2.88(b)

                           310

                           of which: project finance loans

                              Annex V.Part 2.89; CRR Art 147(8)

                     7.2   Financial assets subject to impairment that are past due under national GAAP

                                 References National GAAP based on BAD

                              Carrying amount
                              Annex V.Part 1.27-28

                              Past due but not impaired

                              Past due impaired

                              ≤ 30 days

                              > 30 days ≤ 90 days

                              > 90 days

                              ≤ 30 days

                              > 30 days ≤ 90 days

                              > 90 days

                              CRR art 4(95); Annex V.Part 2.96

                           010

                           020

                           030

                           040

                           050

                           060

                           060

                              Debt securities

                              Annex V.Part 1.31, 44(b)

                           070

                           Central banks

                              Annex V.Part 1.42(a)

                           080

                           General governments

                              Annex V.Part 1.42(b)

                           090

                           Credit institutions

                              Annex V.Part 1.42(c)

                           100

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           110

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           120

                              Loans and advances

                              Annex V.Part 1.32, 44(a)

                           130

                           Central banks

                              Annex V.Part 1.42(a)

                           140

                           General governments

                              Annex V.Part 1.42(b)

                           150

                           Credit institutions

                              Annex V.Part 1.42(c)

                           160

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           170

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           180

                           Households

                              Annex V.Part 1.42(f)

                           190

                              TOTAL DEBT INSTRUMENTS

                              Annex V Part 2.94-95

                              Loans and advances by product, by collateral and by subordination

                           200

                           On demand [call] and short notice [current account]

                              Annex V.Part 2.85(a)

                           210

                           Credit card debt

                              Annex V.Part 2.85(b)

                           220

                           Trade receivables

                              Annex V.Part 2.85(c)

                           230

                           Finance leases

                              Annex V.Part 2.85(d)

                           240

                           Reverse repurchase loans

                              Annex V.Part 2.85(e)

                           250

                           Other term loans

                              Annex V.Part 2.85(f)

                           260

                           Advances that are not loans

                              Annex V.Part 2.85(g)

                           270

                           of which: Loans collateralized by inmovable property

                              Annex V.Part 2.86(a), 87

                           280

                           of which: other collateralized loans

                              Annex V.Part 2.86(b), 87

                           290

                           of which: credit for consumption

                              Annex V.Part 2.88(a)

                           300

                           of which: lending for house purchase

                              Annex V.Part 2.88(b)

                           310

                           of which: project finance loans

                              Annex V.Part 2.89; CRR Art 147(8)

                     8.   Breakdown of financial liabilities

               8.1   Breakdown of financial liabilities by product and by counterparty sector

                              Carrying amount
                              Annex V.Part 1.27-28

                              Accumulated changes in fair value due to credit risk

                              Held for trading

                              Designated at fair value through profit or loss

                              Amortised cost

                              Trading

                              At a cost-based method

                              Hedge accounting

                                 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

                              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

                           010

                           020

                           030

                           034

                           035

                           037

                           040

                           010

                              Derivatives

                              CRR Annex II

                              IFRS 9.BA.7(a)

                           020

                              Short positions

                              FRS 9.BA.7(b)

                           030

                           Equity instruments

                              ECB/2013/33 Annex 2.Part 2.4-5

                              IAS 32.11

                           040

                           Debt securities

                              Annex V.Part 1.31

                              Annex V.Part 1.31

                           050

                              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

                           060

                           Central banks

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

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

                           070

                              Current accounts / overnight deposits

                              ECB/2013/33 Annex 2.Part 2.9.1

                              ECB/2013/33 Annex 2.Part 2.9.1

                           080

                              Deposits with agreed maturity

                              ECB/2013/33 Annex 2.Part 2.9.2

                              ECB/2013/33 Annex 2.Part 2.9.2

                           090

                              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

                           100

                              Repurchase agreements

                              ECB/2013/33 Annex 2.Part 2.9.4

                              ECB/2013/33 Annex 2.Part 2.9.4

                           110

                           General governments

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

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

                           120

                              Current accounts / overnight deposits

                              ECB/2013/33 Annex 2.Part 2.9.1

                              ECB/2013/33 Annex 2.Part 2.9.1

                           130

                              Deposits with agreed maturity

                              ECB/2013/33 Annex 2.Part 2.9.2

                              ECB/2013/33 Annex 2.Part 2.9.2

                           140

                              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

                           150

                              Repurchase agreements

                              ECB/2013/33 Annex 2.Part 2.9.4

                              ECB/2013/33 Annex 2.Part 2.9.4

                           160

                           Credit institutions

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

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

                           170

                              Current accounts / overnight deposits

                              ECB/2013/33 Annex 2.Part 2.9.1

                              ECB/2013/33 Annex 2.Part 2.9.1

                           180

                              Deposits with agreed maturity

                              ECB/2013/33 Annex 2.Part 2.9.2

                              ECB/2013/33 Annex 2.Part 2.9.2

                           190

                              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

                           200

                              Repurchase agreements

                              ECB/2013/33 Annex 2.Part 2.9.4

                              ECB/2013/33 Annex 2.Part 2.9.4

                           210

                           Other financial corporations

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

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

                           220

                              Current accounts / overnight deposits

                              ECB/2013/33 Annex 2.Part 2.9.1

                              ECB/2013/33 Annex 2.Part 2.9.1

                           230

                              Deposits with agreed maturity

                              ECB/2013/33 Annex 2.Part 2.9.2

                              ECB/2013/33 Annex 2.Part 2.9.2

                           240

                              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

                           250

                              Repurchase agreements

                              ECB/2013/33 Annex 2.Part 2.9.4

                              ECB/2013/33 Annex 2.Part 2.9.4

                           260

                           Non-financial corporations

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

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

                           270

                              Current accounts / overnight deposits

                              ECB/2013/33 Annex 2.Part 2.9.1

                              ECB/2013/33 Annex 2.Part 2.9.1

                           280

                              Deposits with agreed maturity

                              ECB/2013/33 Annex 2.Part 2.9.2

                              ECB/2013/33 Annex 2.Part 2.9.2

                           290

                              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

                           300

                              Repurchase agreements

                              ECB/2013/33 Annex 2.Part 2.9.4

                              ECB/2013/33 Annex 2.Part 2.9.4

                           310

                           Households

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

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

                           320

                              Current accounts / overnight deposits

                              ECB/2013/33 Annex 2.Part 2.9.1

                              ECB/2013/33 Annex 2.Part 2.9.1

                           330

                              Deposits with agreed maturity

                              ECB/2013/33 Annex 2.Part 2.9.2

                              ECB/2013/33 Annex 2.Part 2.9.2

                           340

                              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

                           350

                              Repurchase agreements

                              ECB/2013/33 Annex 2.Part 2.9.4

                              ECB/2013/33 Annex 2.Part 2.9.4

                           360

                              Debt securities issued

                              Annex V.1.37, Part 2.98

                              Annex V.Part 1.37, Part 2.98

                           370

                           Certificates of deposits

                              Annex V.Part 2.98(a)

                              Annex V.Part 2.98(a)

                           380

                           Asset-backed securities

                              CRR art 4(61)

                              CRR art 4(1)(61)

                           390

                           Covered bonds

                              CRR art 129

                              CRR art 129

                           400

                           Hybrid contracts

                              Annex V.Part 2.98(d)

                              Annex V.Part 2.98(d)

                           410

                           Other debt securities issued

                              Annex V.Part 2.98(e)

                              Annex V.Part 2.98(e)

                           420

                              Convertible compound financial instruments

                              IAS 32.AG 31

                           430

                              Non-convertible

                           440

                              Other financial liabilities

                              Annex V.Part 1.38-41

                              Annex V.Part 1.38-41

                           450

                              FINANCIAL LIABILITIES

                     8.2   Subordinated financial liabilities

                              Carriyng amount

                              Designated at fair value through profit or loss

                              At amortized cost

                              At a cost-based method

                                 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

                              Accounting Directive art 8(1)(a), (6); IAS 39.9

                              Accounting Directive art 8(3), (6); IAS 39.47

                              Accounting Directive art 8(3)

                           010

                           020

                           030

                           010

                              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

                           020

                              Debt securities issued

                              Annex V.Part 1.37

                              Annex V.Part 1.37

                           030

                              SUBORDINATED FINANCIAL LIABILITIES

                              Annex V.Part 2.99-100

                              Annex V.Part 2.99-100

                     9.   Loan commitments, financial guarantees and other commitments

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

                              Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment
                              Annex V.Part 2.107-108, 118

                              Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment
                              Annex V Part 2.106-109

                              Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4

                              Commitments and financial guarantees measured at fair value

                                 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)

                              Instruments without significant increase in credit risk since initial recognition (Stage 1)

                              Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

                              Credit-impaired instruments (Stage 3)

                              Nominal amount

                              Provision

                              Nominal amount

                              Accumulated negative changes in fair value due to credit risk on non-performing commitments

                              IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M

                              IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M

                              IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS9.B2.5; IFRS 7.35M

                              IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(a)

                              IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(i)

                              IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(ii)

                              IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.111, 118

                              IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.106, 111

                              IFRS 9.2.3(a), 9.B2.5; Annex V Part 2.110, 118

                              Annex V Part 2.69

                           010

                           020

                           030

                           040

                           050

                           060

                           100

                           110

                           120

                           130

                           010

                              Loan commitments given

                              CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116

                           021

                           of which: non-performing

                              Annex V.Part 2.117

                           030

                           Central banks

                              Annex V.Part 1.42(a)

                           040

                           General governments

                              Annex V.Part 1.42(b)

                           050

                           Credit institutions

                              Annex V.Part 1.42(c)

                           060

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           070

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           080

                           Households

                              Annex V.Part 1.42(f)

                           090

                              Financial guarantees given

                              IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116

                           101

                           of which: non-performing

                              Annex V.Part 2.117

                           110

                           Central banks

                              Annex V.Part 1.42(a)

                           120

                           General governments

                              Annex V.Part 1.42(b)

                           130

                           Credit institutions

                              Annex V.Part 1.42(c)

                           140

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           150

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           160

                           Households

                              Annex V.Part 1.42(f)

                           170

                              Other Commitments given

                              CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116

                           181

                           of which: non-performing

                              Annex V.Part 2.117

                           190

                           Central banks

                              Annex V.Part 1.42(a)

                           200

                           General governments

                              Annex V.Part 1.42(b)

                           210

                           Credit institutions

                              Annex V.Part 1.42(c)

                           220

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           230

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           240

                           Households

                              Annex V.Part 1.42(f)

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

                              Nominal amount

                              Provisions

                                 References National GAAP

                              CRR Annex I; Annex V.Part 2.118

                              CRR Annex I; Annex V.Part 2.11

                           010

                           020

                           010

                              Loan commitments given

                              CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113

                           021

                           of which: non-performing

                              Annex V. Part 2.117

                           030

                           Central banks

                              Annex V.Part 1.42(a)

                           040

                           General governments

                              Annex V.Part 1.42(b)

                           050

                           Credit institutions

                              Annex V.Part 1.42(c)

                           060

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           070

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           080

                           Households

                              Annex V.Part 1.42(f)

                           090

                              Financial guarantees given

                              CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114

                           101

                           of which: non-performing

                              Annex V. Part 2.117

                           110

                           Central banks

                              Annex V.Part 1.42(a)

                           120

                           General governments

                              Annex V.Part 1.42(b)

                           130

                           Credit institutions

                              Annex V.Part 1.42(c)

                           140

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           150

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           160

                           Households

                              Annex V.Part 1.42(f)

                           170

                              Other Commitments given

                              CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115

                           181

                           of which: non-performing

                              Annex V. Part 2.117

                           190

                           Central banks

                              Annex V.Part 1.42(a)

                           200

                           General governments

                              Annex V.Part 1.42(b)

                           210

                           Credit institutions

                              Annex V.Part 1.42(c)

                           220

                           Other financial corporations

                              Annex V.Part 1.42(d)

                           230

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                           240

                           Households

                              Annex V.Part 1.42(f)

                     9.2   Loan commitments, financial guarantees and other commitments received

                              Maximum amount of the guarantee that can be considered

                              Nominal amount

                                 References National GAAP compatible IFRS

                              IFRS 7.36 (b); Annex V.Part 2.119

                              Annex V.Part 2.119

                                 References National GAAP

                              Annex V.Part 2.119

                              Annex V.Part 2.119

                           010

                           020

                           010

                              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

                           020

                           Central banks

                              Annex V.Part 1.42(a)

                              Annex V.Part 1.42(a)

                           030

                           General governments

                              Annex V.Part 1.42(b)

                              Annex V.Part 1.42(b)

                           040

                           Credit institutions

                              Annex V.Part 1.42(c)

                              Annex V.Part 1.42(c)

                           050

                           Other financial corporations

                              Annex V.Part 1.42(d)

                              Annex V.Part 1.42(d)

                           060

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                              Annex V.Part 1.42(e)

                           070

                           Households

                              Annex V.Part 1.42(f)

                              Annex V.Part 1.42(f)

                           080

                              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

                           090

                           Central banks

                              Annex V.Part 1.42(a)

                              Annex V.Part 1.42(a)

                           100

                           General governments

                              Annex V.Part 1.42(b)

                              Annex V.Part 1.42(b)

                           110

                           Credit institutions

                              Annex V.Part 1.42(c)

                              Annex V.Part 1.42(c)

                           120

                           Other financial corporations

                              Annex V.Part 1.42(d)

                              Annex V.Part 1.42(d)

                           130

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                              Annex V.Part 1.42(e)

                           140

                           Households

                              Annex V.Part 1.42(f)

                              Annex V.Part 1.42(f)

                           150

                              Other Commitments received

                              Annex V.Part 1.44(h), Part 2.102-103, 115

                              Annex V.Part 1.44(h), Part 2.102-103, 115

                           160

                           Central banks

                              Annex V.Part 1.42(a)

                              Annex V.Part 1.42(a)

                           170

                           General governments

                              Annex V.Part 1.42(b)

                              Annex V.Part 1.42(b)

                           180

                           Credit institutions

                              Annex V.Part 1.42(c)

                              Annex V.Part 1.42(c)

                           190

                           Other financial corporations

                              Annex V.Part 1.42(d)

                              Annex V.Part 1.42(d)

                           200

                           Non-financial corporations

                              Annex V.Part 1.42(e)

                              Annex V.Part 1.42(e)

                           210

                           Households

                              Annex V.Part 1.42(f)

                              Annex V.Part 1.42(f)

                     10.   Derivatives - Trading and economic hedges

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

                              Carrying amount

                              Fair value

                              Notional amount

                              Positive value

                              Negative value

                              Total Trading

                              of which: sold

                              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

                                 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

                                 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 2.132

                              Annex V.Part 2.132

                              Annex V.Part 2.133-135

                              Annex V.Part 2.133-135

                           010

                           011

                           020

                           016

                           022

                           025

                           030

                           040

                           010

                              Interest rate

                              Annex V.Part 2.129(a)

                              Annex V.Part 2.129(a)

                           020

                           of which: economic hedges

                              Annex V.Part 2.137-139

                              Annex V.Part 2.137-139

                           030

                           OTC options

                              Annex V.Part 2.136

                              Annex V.Part 2.136

                           040

                           OTC other

                              Annex V.Part 2.136

                              Annex V.Part 2.136

                           050

                           Organized market options

                              Annex V.Part 2.136

                              Annex V.Part 2.136

                           060

                           Organized market other

                              Annex V.Part 2.136

                              Annex V.Part 2.136

                           070

                              Equity

                              Annex V.Part 2.129(b)

                              Annex V.Part 2.129(b)

                           080

                           of which: economic hedges

                              Annex V.Part 2.137-139

                              Annex V.Part 2.137-139

                           090

                           OTC options

                              Annex V.Part 2.136

                              Annex V.Part 2.136

                           100

                           OTC other

                              Annex V.Part 2.136

                              Annex V.Part 2.136

                           110

                           Organized market options

                              Annex V.Part 2.136

                              Annex V.Part 2.136

                           120

                           Organized market other

                              Annex V.Part 2.136

                              Annex V.Part 2.136

                           130

                              Foreign exchange and gold

                              Annex V.Part 2.129(c)

                              Annex V.Part 2.129(c)

                           140

                           of which: economic hedges

                              Annex V.Part 2.137-139

                              Annex V.Part 2.137-139

                           150

                           OTC options

                              Annex V.Part 2.136

                              Annex V.Part 2.136

                           160

                           OTC other

                              Annex V.Part 2.136

                              Annex V.Part 2.136

                           170

                           Organized market options

                              Annex V.Part 2.136

                              Annex V.Part 2.136

                           180

                           Organized market other

                              Annex V.Part 2.136

                              Annex V.Part 2.136

                           190

                              Credit

                              Annex V.Part 2.129(d)

                              Annex V.Part 2.129(d)

                           195

                           of which: economic hedges with use of the fair value option

                              Annex V.Part 2.140

                              IFRS 9.6.7.1; Annex V.Part 2.140

                           201

                           of which: other economic hedges

                              Annex V.Part 2.137-140

                              Annex V.Part 2.137-140

                           210

                           Credit default swap

                           220

                           Credit spread option

                           230

                           Total return swap

                           240

                           Other

                           250

                              Commodity

                              Annex V.Part 2.129(e)

                              Annex V.Part 2.129(e)

                           260

                           of which: economic hedges

                              Annex V.Part 2.137-139

                              Annex V.Part 2.137-139

                           270

                              Other

                              Annex V.Part 2.129(f)

                              Annex V.Part 2.129(f)

                           280

                           of which: economic hedges

                              Annex V.Part 2.137-139

                              Annex V.Part 2.137-139

                           290

                              DERIVATIVES

                              CRR Annex II; Annex V.Part 1.16(a)

                              IFRS 9.Appendix A

                           300

                           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

                           310

                           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)

                           320

                           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

                              Carrying amount

                              Notional amount

                              Assets

                              Liabilities

                              Total Hedging

                              of which: sold

                                 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

                           010

                           020

                           030

                           040

                           010

                              Interest rate

                              Annex V.Part 2.129(a)

                           020

                           OTC options

                              Annex V.Part 2.136

                           030

                           OTC other

                              Annex V.Part 2.136

                           040

                           Organized market options

                              Annex V.Part 2.136

                           050

                           Organized market other

                              Annex V.Part 2.136

                           060

                              Equity

                              Annex V.Part 2.129(b)

                           070

                           OTC options

                              Annex V.Part 2.136

                           080

                           OTC other

                              Annex V.Part 2.136

                           090

                           Organized market options

                              Annex V.Part 2.136

                           100

                           Organized market other

                              Annex V.Part 2.136

                           110

                              Foreign exchange and gold

                              Annex V.Part 2.129(c)

                           120

                           OTC options

                              Annex V.Part 2.136

                           130

                           OTC other

                              Annex V.Part 2.136

                           140

                           Organized market options

                              Annex V.Part 2.136

                           150

                           Organized market other

                              Annex V.Part 2.136

                           160

                              Credit

                              Annex V.Part 2.129(d)

                           170

                           Credit default swap

                              Annex V.Part 2.136

                           180

                           Credit spread option

                              Annex V.Part 2.136

                           190

                           Total return swap

                              Annex V.Part 2.136

                           200

                           Other

                              Annex V.Part 2.136

                           210

                              Commodity

                              Annex V.Part 2.129(e)

                           220

                              Other

                              Annex V.Part 2.129(f)

                           230

                              FAIR VALUE HEDGES

                              IFRS 7.24A; IAS 39.86(a); IFRS 9.6.5.2(a)

                           240

                              Interest rate

                              Annex V.Part 2.129(a)

                           250

                           OTC options

                              Annex V.Part 2.136

                           260

                           OTC other

                              Annex V.Part 2.136

                           270

                           Organized market options

                              Annex V.Part 2.136

                           280

                           Organized market other

                              Annex V.Part 2.136

                           290

                              Equity

                              Annex V.Part 2.129(b)

                           300

                           OTC options

                              Annex V.Part 2.136

                           310

                           OTC other

                              Annex V.Part 2.136

                           320

                           Organized market options

                              Annex V.Part 2.136

                           330

                           Organized market other

                              Annex V.Part 2.136

                           340

                              Foreign exchange and gold

                              Annex V.Part 2.129(c)

                           350

                           OTC options

                              Annex V.Part 2.136

                           360

                           OTC other

                              Annex V.Part 2.136

                           370

                           Organized market options

                              Annex V.Part 2.136

                           380

                           Organized market other

                              Annex V.Part 2.136

                           390

                              Credit

                              Annex V.Part 2.129(d)

                           400

                           Credit default swap

                              Annex V.Part 2.136

                           410

                           Credit spread option

                              Annex V.Part 2.136

                           420

                           Total return swap

                              Annex V.Part 2.136

                           430

                           Other

                              Annex V.Part 2.136

                           440

                              Commodity

                              Annex V.Part 2.129(e)

                           450

                              Other

                              Annex V.Part 2.129(f)

                           460

                              CASH FLOW HEDGES

                              IFRS 7.24A; IAS 39.86(b); IFRS 9.6.5.2(b)

                           470

                              HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION

                              IFRS 7.24A; IAS 39.86(c); IFRS 9.6.5.2(c)

                           480

                              PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK

                              IAS 39.71, 81A, 89A, AG 114-132

                           490

                              PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK

                              IAS 39.71

                           500

                              DERIVATIVES-HEDGE ACCOUNTING

                              IFRS 7.24A; IAS 39.9; IFRS 9.6.1

                           510

                           of which: OTC - credit institutions

                              Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142

                           520

                           of which: OTC - other financial corporations

                              Annex V.Part 1.42(d), 44(e), Part 2.141(b)

                           530

                           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

                                 References National GAAP based on BAD

                              Carrying amount

                              Notional amount

                              Fair value

                              Positive value

                              Negative value

                              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

                              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

                           005

                           006

                           007

                           008

                           010

                           011

                           020

                           021

                           030

                           040

                           010

                              Interest rate

                              Annex V.Part 2.129(a)

                           020

                           OTC options

                              Annex V.Part 2.136

                           030

                           OTC other

                              Annex V.Part 2.136

                           040

                           Organized market options
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