ANNEX III

01/01/2021

FINREP TEMPLATES FOR IFRS
TEMPLATE NUMBER	TEMPLATE CODE	NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATES
		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	F 04.02	Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss
4,3	F 04.03	Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets
4,4	F 04.04	Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments
4,5	F 04.05	Subordinated financial assets
5	F 05.00	Breakdown of loans and advances by product
6	F 06.00	Breakdown of loans and advances to non-financial corporations by NACE codes
7	F 07.00	Financial assets subject to impairment that are past due or impaired
		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: 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
		Derivatives — Hedge accounting
11,1	F 11.01	Derivatives — Hedge accounting: Breakdown by type of risk and type of hedge
12	F 12.00	Movements in allowances for credit losses and impairment of equity instruments
		Collateral and guarantees received
13,1	F 13.01	Breakdown of loans and advances by collateral and guarantees
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 by instrument
16,4	F 16.04	Gains or losses on financial assets and liabilities held for trading by risk
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 financial and 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: to be inserted when final]
19	F 19.00	[Forborne exposures: to be inserted when final]
		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	F 20.07	Geographical breakdown by residence of the counterparty of loans and advances 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 40.01	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
41,3	F 41.03	Hybrid financial instruments not designated at fair value through profit or loss
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
45,3	F 45.03	Other operating income and expenses
46	F 46.00	Statement of changes in equity

01/01/2021

1.1

Assets

		References	Breakdown in table	Carrying amount
		References	Breakdown in table	010
010	Cash and cash balances at central banks	IAS 1.54 (i)
020	Cash on hand	Annex V.Part 2.1
030	Cash balances at central banks	Annex V.Part 2.2	4
040	Other demand deposits	Annex V.Part 2.3	4
050	Financial assets held for trading	IFRS 7.8(a)(ii); IAS 39.9, AG 14
060	Derivatives	IAS 39.9	10
070	Equity instruments	IAS 32.11	4
080	Debt securities	Annex V.Part 1.24, 26	4
090	Loans and advances	Annex V.Part 1.24, 27	4
100	Financial assets designated at fair value through profit or loss	IFRS 7.8(a)(i); IAS 39.9	4
110	Equity instruments	IAS 32.11	4
120	Debt securities	Annex V.Part 1.24, 26	4
130	Loans and advances	Annex V.Part 1.24, 27	4
140	Available-for-sale financial assets	IFRS 7.8(d); IAS 39.9	4
150	Equity instruments	IAS 32.11	4
160	Debt securities	Annex V.Part 1.24, 26	4
170	Loans and advances	Annex V.Part 1.24, 27	4
180	Loans and receivables	IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16	4
190	Debt securities	Annex V.Part 1.24, 26	4
200	Loans and advances	Annex V.Part 1.24, 27	4
210	Held-to-maturity investments	IFRS 7.8(b); IAS 39.9, AG16, AG26	4
220	Debt securities	Annex V.Part 1.24, 26	4
230	Loans and advances	Annex V.Part 1.24, 27	4
240	Derivatives – Hedge accounting	IFRS 7.22(b); IAS 39.9	11
250	Fair value changes of the hedged items in portfolio hedge of interest rate risk	IAS 39.89A(a)
260	Investments in subsidaries, joint ventures and associates	IAS 1.54(e); Annex V.Part 2.4	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(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 2.6
380	TOTAL ASSETS	IAS 1.9(a), IG 6

1.2

Liabilities

		References	Breakdown in table	Carrying amount
		References	Breakdown in table	010
010	Financial liabilities held for trading	IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15	8
020	Derivatives	IAS 39.9, AG 15(a)	10
030	Short positions	IAS 39.AG 15(b)	8
040	Deposits	ECB/2008/32 Annex 2.Part 2.9, Annex V.Part 1.30	8
050	Debt securities issued	Annex V.Part 1.31	8
060	Other financial liabilities	Annex V.Part 1.32-34	8
070	Financial liabilities designated at fair value through profit or loss	IFRS 7.8 (e)(i); IAS 39.9	8
080	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30	8
090	Debt securities issued	Annex V.Part 1.31	8
100	Other financial liabilities	Annex V.Part 1.32-34	8
110	Financial liabilities measured at amortised cost	IFRS 7.8(f); IAS 39.47	8
120	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30	8
130	Debt securities issued	Annex V.Part 1.31	8
140	Other financial liabilities	Annex V.Part 1.32-34	8
150	Derivatives – Hedge accounting	IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23	8
160	Fair value changes of the hedged items in portfolio hedge of interest rate risk	IAS 39.89A(b)
170	Provisions	IAS 37.10; IAS 1.54(l)	11
180	Pensions and other post employment defined benefit obligations	IAS 19.63; IAS 1.78(d); Annex V.Part 2.7
190	Other long term employee benefits	IAS 19.153; IAS 1.78(d); Annex V.Part 2.8	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	IAS 37.Appendix C.9	43
230	Other provisions		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 2.9
280	Other liabilities	Annex V.Part 2.10
290	Liabilities included in disposal groups classified as held for sale	IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11
300	TOTAL LIABILITIES	IAS 1.9(b);IG 6

1.3

Equity

		References	Breakdown in table	Carrying amount
		References	Breakdown in table	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	IAS 1.78(e); 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 2.15-16	46
060	Equity component of compound financial instruments	IAS 32.28-29; Annex V.Part 2.15
070	Other equity instruments issued	Annex V.Part 2.16
080	Other equity	IFRS 2.10; Annex V.Part 2.17
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
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 1.82(h); IAS 28.11
128	Items that may be reclassified to profit or loss	IAS 1.82A(a)
130	Hedge of net investments in foreign operations [effective portion]	IAS 39.102(a)
140	Foreign currency translation	IAS 21.52(b); IAS 21.32, 38-49
150	Hedging derivatives. Cash flow hedges [effective portion]	IFRS 7.23(c); IAS 39.95-101
160	Available-for-sale financial assets	IFRS 7.20(a)(ii); IAS 39.55(b)
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 1.82(h); IAS 28.11
190	Retained earnings	CRR art 4(1)(123)
200	Revaluation reserves	IFRS 1.30, D5-D8; Annex V.Part 2.18
210	Other reserves	IAS 1.54; IAS 1.78(e)
220	Reserves or accumulated losses of investments in subsidaries, joint ventures and associates	IAS 28.11; Annex V.Part 2.19
230	Other	Annex V.Part 2.19
240	(–) Treasury shares	IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.20	46
250	Profit or loss attributable to owners of the parent	IAS 27.28; IAS 1.83(a)(ii)	2
260	(–) Interim dividends	IAS 32.35
270	Minority interests [Non-controlling interests]	IAS 27.4; IAS 1.54(q); IAS 27.27
280	Accumulated Other Comprehensive Income	IAS 27.27-28; CRR art 4(1)(100)	46
290	Other items	IAS 27.27-28	46
300	TOTAL EQUITY	IAS 1.9(c), IG 6	46
310	TOTAL EQUITY AND TOTAL LIABILITIES	IAS 1.IG6

01/01/2021

		References	Breakdown in table	Current period
		References	Breakdown in table	010
010	Interest income	IAS 1.97; IAS 18.35(b)(iii); Annex V.Part 2.21	16
020	Financial assets held for trading	IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24
030	Financial assets designated at fair value through profit or loss	IFRS 7.20(a)(i), B5(e)
040	Available-for-sale financial assets	IFRS 7.20(b); IAS 39.55(b); IAS 39.9
050	Loans and receivables	IFRS 7.20(b); IAS 39.9, 39.46(a)
060	Held-to-maturity investments	IFRS 7.20(b); IAS 39.9, 39.46(b)
070	Derivatives - Hedge accounting, interest rate risk	IAS 39.9; Annex V.Part 2.23
080	Other assets	Annex V.Part 2.25
090	(Interest expenses)	IAS 1.97; Annex V.Part 2.21	16
100	(Financial liabilities held for trading	IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24
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); IAS 39.47
130	(Derivatives - Hedge accounting, interest rate risk)	IAS 39.9; Annex V.Part 2.23
140	(Other liabilities)	Annex V.Part 2.26
150	(Expenses on share capital repayable on demand)	IFRIC 2.11
160	Dividend income	IAS 18.35(b)(v); Annex V.Part 2.28
170	Financial assets held for trading	IFRS 7.20(a)(i), B5(e)
180	Financial assets designated at fair value through profit or loss	IFRS 7.20(a)(i), B5(e); IAS 39.9
190	Available-for-sale financial assets	IFRS 7.20(a)(ii); IAS 39.9, 39.55(b)
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	IFRS 7.20(a) (ii-v); Annex V.Part 2.97	16
230	Available-for-sale financial assets	IFRS 7.20(a)(ii); IAS 39.9, 39.55(b)
240	Loans and receivables	IFRS 7.20(a)(iv); IAS 39.9, 39.56
250	Held-to-maturity investments	IFRS 7.20(a)(iii); IAS 39.9, 39.56
260	Financial liabilities measured at amortised cost	IFRS 7.20(a)(v); IAS 39.56
270	Other
280	Gains or (-) losses on financial assets and liabilities held for trading, net	IFRS 7.20(a)(i); IAS 39.55(a)	16
290	Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net	IFRS 7.20(a)(i); IAS 39.55(a)	16, 45
300	Gains or (-) losses from hedge accounting, net	IFRS 7.24; Annex V.Part 2.30	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	45
340	Other operating income	Annex V.Part 2.141-143	45
350	(Other operating expenses)	Annex V.Part 2.141-143	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)
430	(Provisions or (-) reversal of provisions)	IAS 37.59, 84; IAS 1.98(b)(f)(g)	43
440	(Commitments and guarantees given)
450	(Other provisions)
460	(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)	IFRS 7.20(e)	16
470	(Financial assets measured at cost)	IFRS 7.20(e); IAS 39.66
480	(Available- for-sale financial assets)	IFRS 7.20(e); IAS 39.67
490	(Loans and receivables	IFRS 7.20(e); IAS 39.63
500	(Held to maturity investments)	IFRS 7.20(e); IAS 39.63
510	(Impairment or (-) reversal of impairment of investments in subsidaries, 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	IAS 1.82(c)
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 2.27
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(e) ; IFRS 5.33(a), 5.33 A
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 1.82(f)
680	Attributable to minority interest [non-controlling interests]	IAS 1.83(a)(i)
690	Attributable to owners of the parent	IAS 1.83(a)(ii)

01/01/2021

		References	Current period
		References	010
010	Profit or (-) loss for the year	IAS 1.7, 81(b), 83(a), IG6
020	Other comprehensive income	IAS 1.7, 81(b), IG6
030	Items that will not be reclassified to profit or loss	IAS 1.82A(a)
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 19.93A
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 1.82(h), IG6; IAS 28.11
090	Income tax relating to items that will not be reclassified	IAS 1.91(b); Annex V.Part 2.31
100	Items that may be reclassified to profit or loss	IAS 1.82A(b)
110	Hedge of net investments in foreign operations [effective portion]	IAS 39.102(a)
120	Valuation gains or (-) losses taken to equity	IAS 39.102(a)
130	Transferred to profit or loss	IAS 1.7, 92-95; IAS 39.102(a)
140	Other reclassifications
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
190	Cash flow hedges [effective portion]	IAS 1.7, IG6; IFRS 7.23(c); IAS 39.95(a)-96
200	Valuation gains or (-) losses taken to equity	IAS 1.IG6; IAS 39.95(a)-96
210	Transferred to profit or loss	IAS 1.7, 92-95, IG6; IAS 39.97-101
220	Transferred to initial carrying amount of hedged items	IAS 1.IG6; IAS 39.97-101
230	Other reclassifications
240	Available-for-sale financial assets	IAS 1.7, IG 6; IFRS 7.20(a)(ii); IAS 1.IG6; IAS 39.55(b)
250	Valuation gains or (-) losses taken to equity	IFRS 7.20(a)(ii); IAS 1.IG6; IAS 39.55(b)
260	Transferred to profit or loss	IFRS 7.20(a)(ii); IAS 1.7, IAS 1.92-95, IAS 1.IG6; IAS 39.55(b)
270	Other reclassifications	IFRS 5.IG Example 12
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 1.82(h), IG6; IAS 28.11
330	Income tax relating to items that may be reclassified to profit or (-) loss	IAS 1.91(b), IG6; Annex V.Part 2.31
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

01/01/2021

4.1

Financial assets held for trading

		References	Carrying amount	Accumulated changes in fair value due to credit risk
				IFRS 7.9 (c); Annex V.Part 2.46
				010	020
			010	Equity instruments	IAS 32.11
020	of which: at cost	IAS 39.46(c)
030	of which: credit institutions	Annex V.Part 1.35(c)
040	of which: other financial corporations	Annex V.Part 1.35(d)
050	of which: non-financial corporations	Annex V.Part 1.35(e)
060	Debt securities	Annex V.Part 1.24, 26
070	Central banks	Annex V.Part 1.35(a)
080	General governments	Annex V.Part 1.35(b)
090	Credit institutions	Annex V.Part 1.35(c)
100	Other financial corporations	Annex V.Part 1.35(d)
110	Non-financial corporations	Annex V.Part 1.35(e)
120	Loans and advances	Annex V.Part 1.24, 27
130	Central banks	Annex V.Part 1.35(a)
140	General governments	Annex V.Part 1.35(b)
150	Credit institutions	Annex V.Part 1.35(c)
160	Other financial corporations	Annex V.Part 1.35(d)
170	Non-financial corporations	Annex V.Part 1.35(e)
180	Households	Annex V.Part 1.35(f)

4.2

Financial assets designated at fair value through profit or loss

		References	Carrying amount	Accumulated changes in fair value due to credit risk
				IFRS 7.9 (c); Annex V.Part 2.46
				010	020
			010	Equity instruments	IAS 32.11
020	of which: at cost	IAS 39.46(c)
030	of which: credit institutions	Annex V.Part 1.35(c)
040	of which: other financial corporations	Annex V.Part 1.35(d)
050	of which: non-financial corporations	Annex V.Part 1.35(e)
060	Debt securities	Annex V.Part 1.24, 26
070	Central banks	Annex V.Part 1.35(a)
080	General governments	Annex V.Part 1.35(b)
090	Credit institutions	Annex V.Part 1.35(c)
100	Other financial corporations	Annex V.Part 1.35(d)
110	Non-financial corporations	Annex V.Part 1.35(e)
120	Loans and advances	Annex V.Part 1.24, 27
130	Central banks	Annex V.Part 1.35(a)
140	General governments	Annex V.Part 1.35(b)
150	Credit institutions	Annex V.Part 1.35(c)
160	Other financial corporations	Annex V.Part 1.35(d)
170	Non-financial corporations	Annex V.Part 1.35(e)
180	Households	Annex V.Part 1.35(f)
190	FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS	IFRS 7.8(a)(i); IAS 39.9

4.3

Available-for-sale financial assets

		References	Carrying amount of unimpaired assets	Carrying amount of impaired assets	Carrying amount	Accumulated impairment
				IAS 39.58-62	Annex V.Part 2.34	Annex V.Part 2.46
				010	020	030	040
			010	Equity instruments	IAS 32.11
020	of which: at cost	IAS 39.46(c)
030	of which: credit institutions	Annex V.Part 1.35(c)
040	of which: other financial corporations	Annex V.Part 1.35(d)
050	of which: non-financial corporations	Annex V.Part 1.35(e)
060	Debt securities	Annex V.Part 1.24, 26
070	Central banks	Annex V.Part 1.35(a)
080	General governments	Annex V.Part 1.35(b)
090	Credit institutions	Annex V.Part 1.35(c)
100	Other financial corporations	Annex V.Part 1.35(d)
110	Non-financial corporations	Annex V.Part 1.35(e)
120	Loans and advances	Annex V.Part 1.24, 27
130	Central banks	Annex V.Part 1.35(a)
140	General governments	Annex V.Part 1.35(b)
150	Credit institutions	Annex V.Part 1.35(c)
160	Other financial corporations	Annex V.Part 1.35(d)
170	Non-financial corporations	Annex V.Part 1.35(e)
180	Households	Annex V.Part 1.35(f)
190	AVAILABLE-FOR-SALE FINANCIAL ASSETS	IFRS 7.8(d); IAS 39.9

4.4

Loans and receivables and held-to-maturity investments

		References	Unimpaired assets [gross carrying amount]	Impaired assets [gross carrying amount]	Specific allowances for individually assessed financial assets	Specific allowances for collectively assessed financial assets	Collective allowances for incurrred but not reported losses	Carrying amount
				IFRS 7.37(b); IFRS 7.IG 29 (a); IAS 39.58-59	IAS 39.AG 84-92; Annex V.Part 2.36	IAS 39.AG 84-92; Annex V.Part 2.37	IAS 39.AG 84-92; Annex V.Part 2.38	Annex V.Part 2.39
			010	020	030	040	050	060
			010	Debt securities	Annex V.Part 1.24, 26
020	Central banks	Annex V.Part 1.35(a)
030	General governments	Annex V.Part 1.35(b)
040	Credit institutions	Annex V.Part 1.35(c)
050	Other financial corporations	Annex V.Part 1.35(d)
060	Non-financial corporations	Annex V.Part 1.35(e)
070	Loans and advances	Annex V.Part 1.24, 27
080	Central banks	Annex V.Part 1.35(a)
090	General governments	Annex V.Part 1.35(b)
100	Credit institutions	Annex V.Part 1.35(c)
110	Other financial corporations	Annex V.Part 1.35(d)
120	Non-financial corporations	Annex V.Part 1.35(e)
130	Households	Annex V.Part 1.35(f)
140	LOANS AND RECEIVABLES	IAS 39,9 AG 16, AG26; Annex V.Part 1.16
150	Debt securities	Annex V.Part 1.24, 26
160	Central banks	Annex V.Part 1.35(a)
170	General governments	Annex V.Part 1.35(b)
180	Credit institutions	Annex V.Part 1.35(c)
190	Other financial corporations	Annex V.Part 1.35(d)
200	Non-financial corporations	Annex V.Part 1.35(e)
210	Loans and advances	Annex V.Part 1.24, 27
220	Central banks	Annex V.Part 1.35(a)
230	General governments	Annex V.Part 1.35(b)
240	Credit institutions	Annex V.Part 1.35(c)
250	Other financial corporations	Annex V.Part 1.35(d)
260	Non-financial corporations	Annex V.Part 1.35(e)
270	Households	Annex V.Part 1.35(f)
280	HELD-TO-MATURITY	IFRS 7.8(c); IAS 39.9, AG16, AG26

4.5

Subordinated financial assets

		References	Carrying amount
		References	010
010	Loans and advances	Annex V.Part 1.24, 27
020	Debt securities	Annex V.Part 1.24, 26
030	SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS	Annex V.Part 2.40, 54

01/01/2021

			References	Central banks	General governments	Credit institutions	Other financial corporations	Non-financial corporations	Households
				Annex V.Part 1.35(a)	Annex V.Part 1.35(b)	Annex V.Part 1.35(c)	Annex V.Part 1.35(d)	Annex V.Part 1.35(e)	Annex V.Part 1.35(f)
				010	020	030	040	050	060
				By product	010	On demand [call] and short notice [current account]	Annex V.Part 2.41(a)
020	Credit card debt	Annex V.Part 2.41(b)
030	Trade receivables	Annex V.Part 2.41(c)
040	Finance leases	Annex V.Part 2.41(d)
050	Reverse repurchase loans	Annex V.Part 2.41(e)
060	Other term loans	Annex V.Part 2.41(f)
070	Advances that are not loans	Annex V.Part 2.41(g)
080	LOANS AND ADVANCES	Annex V.Part 1.24, 27
By collateral	090	of which: mortgage loans [Loans collateralized by immovable property]	Annex V.Part 2.41(h)
By collateral	100	of which: other collateralized loans	Annex V.Part 2.41(i)
By purpose	110	of which: credit for consumption	Annex V.Part 2.41(j)
By purpose	120	of which: lending for house purchase	Annex V.Part 2.41(k)
By subordination	130	of which: project finance loans	Annex V.Part 2.41(l)

01/01/2021

		References	Non-financial corporations
			Gross carrying amount	Accumulated impairment or Accumulated changes in fair value due to credit risk
			Annex V.Part 2.45	Annex V.Part 2.46
			010	020
			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
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 1.24, 27, 2.42-43

01/01/2021

		References	Past due but not impaired						Carrying amount ofthe impaired assets	Specific allowances forindividually assessedfinancial assets	Specific allowances forcollectively assessedfinancial assets	Collective allowances forincurrred but not reported losses	Accumulated write-offs
			≤ 30 days	> 30 days ≤ 60 days	> 60 days ≤ 90 days	> 90 days ≤ 180days	> 180 days ≤ 1year	> 1year	Carrying amount ofthe impaired assets				Accumulated write-offs
			IFRS 7.37(a); IG 26-28; Annex V.Part 2.47-48						IAS 39.58-70	IAS 39 AG 84-92; IFRS 7.37(b); Annex V.Part 2.36	IAS 39 AG 84-92; Annex V.Part 2.37	IAS 39 AG 84-92; Annex V.Part 2.38	IAS 39 AG 84-92; IFRS 7.16,37(b); B5(d); Annex V.Part 2.49-50
			010	020	030	040	050	060	070	080	090	100	110
			010	Equity instruments	IAS 32.11
020	of which: at cost	IAS 39.46(c)
030	of which: credit institutions	Annex V.Part 1.35(c)
040	of which: other financial corporations	Annex V.Part 1.35(d)
050	of which: non-financial corporations	Annex V.Part 1.35(e)
060	Debt securities	Annex V.Part 1.24, 26
070	Central banks	Annex V.Part 1.35(a)
080	General governments	Annex V.Part 1.35(b)
090	Credit institutions	Annex V.Part 1.35(c)
100	Other financial corporations	Annex V.Part 1.35(d)
110	Non-financial corporations	Annex V.Part 1.35(e)
120	Loans and advances	Annex V.Part 1.24, 27
130	Central banks	Annex V.Part 1.35(a)
140	General governments	Annex V.Part 1.35(b)
150	Credit institutions	Annex V.Part 1.35(c)
160	Other financial corporations	Annex V.Part 1.35(d)
170	Non-financial corporations	Annex V.Part 1.35(e)
180	Households	Annex V.Part 1.35(f)
190	TOTAL
	Loans and advances by product, by collateral and by subordination
200	On demand [call] and short notice [current account]	Annex V.Part 2.41(a)
210	Credit card debt	Annex V.Part 2.41(b)
220	Trade receivables	Annex V.Part 2.41(c)
230	Finance leases	Annex V.Part 2.41(d)
240	Reverse repurchase loans	Annex V.Part 2.41(e)
250	Other term loans	Annex V.Part 2.41(f)
260	Advances that are not loans	Annex V.Part 2.41(g)
270	of which: mortgage loans [Loans collateralized by inmovable property]	Annex V.Part 2.41(h)
280	of which: other collateralized loans	Annex V.Part 2.41(i)
290	of which: credit for consumption	Annex V.Part 2.41(j)
300	of which: lending for house purchase	Annex V.Part 2.41(k)
310	of which: project finance loans	Annex V.Part 2.41(l)

01/01/2021

8.1

Breakdown of financial liabilities by product and by counterparty sector

		References	Carrying amount				Amount of cumulative change in fair values attributable to changes in credit risk	Amount contractually required to pay at maturity
			Held for trading	Designated at fair value through profit or loss	Amortised cost	Hedge accounting		Amount contractually required to pay at maturity
			IFRS 7.8(e)(ii); IAS 39.9, AG 14-15	IFRS 7.8(e)(i); IAS 39.9	IFRS 7.8(f); IAS 39.47	IFRS 7.22(b); IAS 39.9	IFRS 7.10(a);CRR art 30(b), art 424(1)(d)(i)	IFRS 7.10(b)
			010	020	030	037	040	050
			010	Derivatives	IAS 39.9, AG 15(a)
020	Short positions	IAS 39 AG 15(b)
030	Equity instruments	IAS 32.11
040	Debt securities	Annex V.Part 1.24, 26
050	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
060	Central banks	Annex V.Part 1.35(a)
070	Current accounts / overnight deposits	ECB/2008/32 Annex 2.Part 2.9.1
080	Deposits with agreed maturity	ECB/2008/32 Annex 2.Part 2.9.2
090	Deposits redeemable at notice	ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51
100	Repurchase agreements	ECB/2008/32 Annex 2.Part 2.9.4
110	General governments	Annex V.Part 1.35(b)
120	Current accounts / overnight deposits	ECB/2008/32 Annex 2.Part 2.9.1
130	Deposits with agreed maturity	ECB/2008/32 Annex 2.Part 2.9.2
140	Deposits redeemable at notice	ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51
150	Repurchase agreements	ECB/2008/32 Annex 2.Part 2.9.4
160	Credit institutions	Annex V.Part 1.35(c)
170	Current accounts / overnight deposits	ECB/2008/32 Annex 2.Part 2.9.1
180	Deposits with agreed maturity	ECB/2008/32 Annex 2.Part 2.9.2
190	Deposits redeemable at notice	ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51
200	Repurchase agreements	ECB/2008/32 Annex 2.Part 2.9.4
210	Other financial corporations	Annex V.Part 1.35(d)
220	Current accounts / overnight deposits	ECB/2008/32 Annex 2.Part 2.9.1
230	Deposits with agreed maturity	ECB/2008/32 Annex 2.Part 2.9.2
240	Deposits redeemable at notice	ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51
250	Repurchase agreements	ECB/2008/32 Annex 2.Part 2.9.4
260	Non-financial corporations	Annex V.Part 1.35(e)
270	Current accounts / overnight deposits	ECB/2008/32 Annex 2.Part 2.9.1
280	Deposits with agreed maturity	ECB/2008/32 Annex 2.Part 2.9.2
290	Deposits redeemable at notice	ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51
300	Repurchase agreements	ECB/2008/32 Annex 2.Part 2.9.4
310	Households	Annex V.Part 1.35(f)
320	Current accounts / overnight deposits	ECB/2008/32 Annex 2.Part 2.9.1
330	Deposits with agreed maturity	ECB/2008/32 Annex 2.Part 2.9.2
340	Deposits redeemable at notice	ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51
350	Repurchase agreements	ECB/2008/32 Annex 2.Part 2.9.4
360	Debt securities issued	Annex V.Part 1.31; Annex V.Part 2.52
370	Certificates of deposits	Annex V.Part 2.52(a)
380	Asset-backed securities	CRR art 4(1)(61)
390	Covered bonds	CRR art 129(1)
400	Hybrid contracts	IAS 39.10-11, AG27, AG29; IFRIC 9; Annex V.Part 2.52(d)
410	Other debt securities issued	Annex V.Part 2.52(e)
420	Convertible compound financial instruments	IAS 32.AG 31
430	Non-convertible
440	Other financial liabilities	Annex V.Part 1.32-34
450	FINANCIAL LIABILITIES

8.2.

Subordinated financial liabilities

			Carriyng amount
		References	Designated at fair value through profit or loss	At amortized cost
			IFRS 7.8(e)(i); IAS 39.9	IFRS 7.8(f); IAS 39.47
			010	020
			010	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
020	Debt securities issued	Annex V.Part 1.31
030	SUBORDINATED FINANCIAL LIABILITIES	Annex V.Part 2.53-54

01/01/2021

9.1

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

		References	Nominal amount
			IFRS 7.36(a), B10(c)(d); CRR Annex I; Annex V.Part 2.62
			010
			010	Loan commitments given	IAS 39.2 (h), 4 (a) ( c), BC 15; CRR Annex I; Annex V.Part 2.56-57
020	of which: defaulted	Annex V.Part 2.61
030	Central banks	Annex V.Part 1.35(a)
040	General governments	Annex V.Part 1.35(b)
050	Credit institutions	Annex V.Part 1.35(c)
060	Other financial corporations	Annex V.Part 1.35(d)
070	Non-financial corporations	Annex V.Part 1.35(e)
080	Households	Annex V.Part 1.35(f)
090	Financial guarantees given	IAS 39.9 AG 4, BC 21; IFRS 4 Annex A; CRR Annex I; Annex V.Part 2.56, 58
100	of which: defaulted	Annex V.Part 2.61
110	Central banks	Annex V.Part 1.35(a)
120	General governments	Annex V.Part 1.35(b)
130	Credit institutions	Annex V.Part 1.35(c)
140	Other financial corporations	Annex V.Part 1.35(d)
150	Non-financial corporations	Annex V.Part 1.35(e)
160	Households	Annex V.Part 1.35(f)
170	Other Commitments given	CRR Annex I; Annex V.Part 2.56, 59
180	of which: defaulted	Annex V.Part 2.61
190	Central banks	Annex V.Part 1.35(a)
200	General governments	Annex V.Part 1.35(b)
210	Credit institutions	Annex V.Part 1.35(c)
220	Other financial corporations	Annex V.Part 1.35(d)
230	Non-financial corporations	Annex V.Part 1.35(e)
240	Households	Annex V.Part 1.35(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 2.63	Annex V.Part 2.63
			010	020
			010	Loan commitments received	IAS 39.2(h), 4(a)( c), BC 15; Annex V.Part 2.56-57
020	Central banks	Annex V.Part 1.35(a)
030	General governments	Annex V.Part 1.35(b)
040	Credit institutions	Annex V.Part 1.35(c)
050	Other financial corporations	Annex V.Part 1.35(d)
060	Non-financial corporations	Annex V.Part 1.35(e)
070	Households	Annex V.Part 1.35(f)
080	Financial guarantees received	IAS 39.9 AG 4, BC 21; IFRS 4 Annex A; Annex V.Part 2.56, 58
090	Central banks	Annex V.Part 1.35(a)
100	General governments	Annex V.Part 1.35(b)
110	Credit institutions	Annex V.Part 1.35(c)
120	Other financial corporations	Annex V.Part 1.35(d)
130	Non-financial corporations	Annex V.Part 1.35(e)
140	Households	Annex V.Part 1.35(f)
150	Other Commitments received	Annex V.Part 2.56, 59
160	Central banks	Annex V.Part 1.35(a)
170	General governments	Annex V.Part 1.35(b)
180	Credit institutions	Annex V.Part 1.35(c)
190	Other financial corporations	Annex V.Part 1.35(d)
200	Non-financial corporations	Annex V.Part 1.35(e)
210	Households	Annex V.Part 1.35(f)

01/01/2021

By type of risk / By product or by type of market		References	Carrying amount		Notional amount
			Financial assets held for trading	Financial liabilities held for trading	Total Trading	of which: sold
			Annex V.Part 2.69	Annex V.Part 2.69	Annex V.Part 2.70-71	Annex V.Part 2.72
			010	020	030	040
			010	Interest rate	Annex V.Part 2.67(a)
020	of which: economic hedges	Annex V.Part 2.74
030	OTC options
040	OTC other
050	Organized market options
060	Organized market other
070	Equity	Annex V.Part 2.67(b)
080	of which: economic hedges	Annex V.Part 2.74
090	OTC options
100	OTC other
110	Organized market options
120	Organized market other
130	Foreign exchange and gold	Annex V.Part 2.67(c)
140	of which: economic hedges	Annex V.Part 2.74
150	OTC options
160	OTC other
170	Organized market options
180	Organized market other
190	Credit	Annex V.Part 2.67(d)
200	of which: economic hedges	Annex V.Part 2.74
210	Credit default swap
220	Credit spread option
230	Total return swap
240	Other
250	Commodity	Annex V.Part 2.67(e)
260	of which: economic hedges	Annex V.Part 2.74
270	Other	Annex V.Part 2.67(f)
280	of which: economic hedges	Annex V.Part 2.74
290	DERIVATIVES	IAS 39.9
300	of which: OTC - credit institutions	Annex V.Part 1.35(c), 2.75(a)
310	of which: OTC - other financial corporations	Annex V.Part 1.35(d), 2.75(b)
320	of which: OTC - rest	Annex V.Part 2.75(c)

01/01/2021

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
			Annex V.Part 2.69	Annex V.Part 2.69	Annex V.Part 2.70, 71	Annex V.Part 2.72
			010	020	030	040
			010	Interest rate	Annex V.Part 2.67(a)
020	OTC options
030	OTC other
040	Organized market options
050	Organized market other
060	Equity	Annex V.Part 2.67(b)
070	OTC options
080	OTC other
090	Organized market options
100	Organized market other
110	Foreign exchange and gold	Annex V.Part 2.67(c)
120	OTC options
130	OTC other
140	Organized market options
150	Organized market other
160	Credit	Annex V.Part 2.67(d)
170	Credit default swap
180	Credit spread option
190	Total return swap
200	Other
210	Commodity	Annex V.Part 2.67(e)
220	Other	Annex V.Part 2.67(f)
230	FAIR VALUE HEDGES	IFRS 7.22(b); IAS 39.86(a)
240	Interest rate	Annex V.Part 2.67(a)
250	OTC options
260	OTC other
270	Organized market options
280	Organized market other
290	Equity	Annex V.Part 2.67(b)
300	OTC options
310	OTC other
320	Organized market options
330	Organized market other
340	Foreign exchange and gold	Annex V.Part 2.67(c)
350	OTC options
360	OTC other
370	Organized market options
380	Organized market other
390	Credit	Annex V.Part 2.67(d)
400	Credit default swap
410	Credit spread option
420	Total return swap
430	Other
440	Commodity	Annex V.Part 2.67(e)
450	Other	Annex V.Part 2.67(f)
460	CASH FLOW HEDGES	IFRS 7.22(b); IAS 39.86(b)
470	HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION	IFRS 7.22(b); IAS 39.86(c)
480	PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK	IAS 39.89A, IE 1-31
490	PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK	IAS 39 IG F6 1-3
500	DERIVATIVES-HEDGE ACCOUNTING	IFRS 7.22(b); IAS 39.9
510	of which: OTC - credit institutions	Annex V.Part 1.35(c), 2.75(a)
520	of which: OTC - other financial corporations	Annex V.Part 1.35(d), 2.75(b)
530	of which: OTC - rest	Annex V.Part 2.75(c)

01/01/2021

		References	Opening balance	Increases due toamounts setaside for estimated loanlosses during the period	Decreases due toamountsreversed for estimated loanlosses during the period	Decreases due toamountstaken against allowances	Transfers between allowances	Other adjustments	Closing balance	Recoveries recorded directlyto the statement of profit or loss	Value adjustments recordeddirectly to the statementof profit or loss
				Annex V.Part 2.77	Annex V.Part 2.77	Annex V.Part 2.78					Annex V.Part 2.78
			010	020	030	040	050	060	070	080	090
			010	Equity instruments
020	Specific allowances for individually assessed financial assets	IAS 39.63-70, AG 84-92; IFRS 7.37 (b); Annex V.Part 2.36
030	Debt securities	Annex V.Part 1.26
040	Central banks	Annex V.Part 1.35(a)
050	General governments	Annex V.Part 1.35(b)
060	Credit institutions	Annex V.Part 1.35(c)
070	Other financial corporations	Annex V.Part 1.35(d)
080	Non-financial corporations	Annex V.Part 1.35(e)
090	Loans and advances	Annex V.Part 1.27
100	Central banks	Annex V.Part 1.35(a)
110	General governments	Annex V.Part 1.35(b)
120	Credit institutions	Annex V.Part 1.35(c)
130	Other financial corporations	Annex V.Part 1.35(d)
140	Non-financial corporations	Annex V.Part 1.35(e)
150	Households	Annex V.Part 1.35(f)
160	Specific allowances for collectively assessed financial assets	IAS 39.59, 64; Annex V.Part 2.37
170	Debt securities	Annex V.Part 1.26
180	Central banks	Annex V.Part 1.35(a)
190	General governments	Annex V.Part 1.35(b)
200	Credit institutions	Annex V.Part 1.35(c)
210	Other financial corporations	Annex V.Part 1.35(d)
220	Non-financial corporations	Annex V.Part 1.35(e)
230	Loans and advances	Annex V.Part 1.27
240	Central banks	Annex V.Part 1.35(a)
250	General governments	Annex V.Part 1.35(b)
260	Credit institutions	Annex V.Part 1.35(c)
270	Other financial corporations	Annex V.Part 1.35(d)
280	Non-financial corporations	Annex V.Part 1.35(e)
290	Households	Annex V.Part 1.35(f)
300	Collective allowances for incurred but not reported losses on financial assets	IAS 39.59, 64; Annex V.Part 2.38
310	Debt securities	Annex V.Part 1.26
320	Loans and advances	Annex V.Part 1.27
530	Total

01/01/2021

13.1

Breakdown of loans and advances by collateral and guarantees

			Maximum amount of the collateral or guarantee that can be considered
Guarantees and collateral		References	Mortgage loans [Loans collateralized by immovable property]		Other collateralized loans		Financial guarantees received
			Residential	Commercial	Cash [Debt instruments issued]	Rest	Financial guarantees received
			IFRS 7.36(b)	Annex V.Part 2.81(a)	Annex V.Part 2.81(a)	Annex V.Part 2.81(b)	Annex V.Part 2.81(b)	Annex V.Part 2.81(c)
		010	IFRS 7.36(b)	020	030	040	050
		010	Loans and advances	Annex V.Part 2.81
020	of which: Other financial corporations	Annex V.Part 1.35(d)
030	of which: Non-financial corporations	Annex V.Part 1.35(e)
040	of which: Households	Annex V.Part 1.35(f)

13.2

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

		References	Carrying amount
			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 2.84

01/01/2021

		References	Fair value hierarchy IFRS 13.93 (b)			Change in fair value for the period ITS V.Part 2.86		Accumulated change in fair value before taxes ITS V.Part 2.87
			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); IAS 39.9, AG 14
020	Derivatives	IAS 39.9
030	Equity instruments	IAS 32.11
040	Debt securities	Annex V.Part 1.24, 26
050	Loans and advances	Annex V.Part 1.24, 27
060	Financial assets designated at fair value through profit or loss	IFRS 7.8(a)(i); IAS 39.9
070	Equity instruments	IAS 32.11
080	Debt securities	Annex V.Part 1.24, 26
090	Loans and advances	Annex V.Part 1.24, 27
100	Available-for-sale financial assets	IFRS 7.8 (h)(d); IAS 39.9
110	Equity instruments	IAS 32.11
120	Debt securities	Annex V.Part 1.24, 26
130	Loans and advances	Annex V.Part 1.24, 27
140	Derivatives – Hedge accounting	IFRS 7.22 (b); IAS 39.9; Annex V.Part 1.19
LIABILITIES
150	Financial liabilities held for trading	IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15
160	Derivatives	IAS 39.9, AG 15(a)
170	Short positions	IAS 39 AG 15(b)
180	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
190	Debt securities issued	Annex V.Part 1.31
200	Other financial liabilities	Annex V.Part 1.32-34
210	Financial liabilities designated at fair value through profit or loss	IFRS 7.8 (e) (i); IAS 39.9
220	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
230	Debt securities issued	Annex V.Part 1.31
240	Other financial liabilities	Annex V.Part 1.32-34
250	Derivatives – Hedge accounting	IFRS 7.22 (b); IAS 39.9; Annex V.Part 1.19

01/01/2021

		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 2.89			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	Principal amount outstanding of the original assets		Carrying amount of associated liabilites
			IFRS 7.42D.(e)	IFRS 7.42D(e); CRR art 4(1)(61)	IFRS 7.42D(e); Annex V.Part 2.91, 92	IFRS 7.42D(e)	IFRS 7.42D.(e)	IFRS 7.42D(e); Annex V.Part 2.91, 92		IFRS 7.42D(f)	IFRS 7.42D(f); Annex V.Part 2.89			CRR art 109; Annex V.Part 2.90
			010	020	030	040	050	060	070	080	090	100	110
			010	Financial assets held for trading	IFRS 7.8 (a)(ii); IAS 39.9, AG 14
020	Equity instruments	IAS 32.11
030	Debt securities	Annex V.Part 1.24, 26
040	Loans and advances	Annex V.Part 1.24, 27
050	Financial assets designated at fair value through profit or loss	IFRS 7.8(a)(i); IAS 39.9
060	Equity instruments	IAS 32.11
070	Debt securities	Annex V.Part 1.24, 26
080	Loans and advances	Annex V.Part 1.24, 27
090	Available-for-sale financial assets	IFRS 7.8(d); IAS 39.9
100	Equity instruments	IAS 32.11
110	Debt securities	Annex V.Part 1.24, 26
120	Loans and advances	Annex V.Part 1.24, 27
130	Loans and receivables	IFRS 7.8 (c); IAS 39.9, AG16, AG26
140	Debt securities	Annex V.Part 1.24, 26
150	Loans and advances	Annex V.Part 1.24, 27
160	Held-to-maturity investments	IFRS 7.8(b); IAS 39.9, AG16, AG26
170	Debt securities	Annex V.Part 1.24, 26
180	Loans and advances	Annex V.Part 1.24, 27
190	Total

01/01/2021

16.1

Interest income and expenses by instrument and counterparty sector

			Current period
		References	Income	Expenses
			Annex V.Part 2.95	Annex V.Part 2.95
			010	020
			010	Derivatives -Trading	IAS 39.9; Annex V.Part 2.96
020	Debt securities	Annex V.Part 1.26
030	Central banks	Annex V.Part 1.35(a)
040	General governments	Annex V.Part 1.35(b)
050	Credit institutions	Annex V.Part 1.35(c)
060	Other financial corporations	Annex V.Part 1.35(d)
070	Non-financial corporations	Annex V.Part 1.35(e)
080	Loans and advances	Annex V.Part 1.27
090	Central banks	Annex V.Part 1.35(a)
100	General governments	Annex V.Part 1.35(b)
110	Credit institutions	Annex V.Part 1.35(c)
120	Other financial corporations	Annex V.Part 1.35(d)
130	Non-financial corporations	Annex V.Part 1.35(e)
140	Households	Annex V.Part 1.35(f)
150	Other assets	Annex V.Part 1.51
160	Deposits	ECB/2008/32 Annex 2.Part 2.9
170	Central banks	Annex V.Part 1.35(a)
180	General governments	Annex V.Part 1.35(b)
190	Credit institutions	Annex V.Part 1.35(c)
200	Other financial corporations	Annex V.Part 1.35(d)
210	Non-financial corporations	Annex V.Part 1.35(e)
220	Households	Annex V.Part 1.35(f)
230	Debt securities issued	Annex V.Part 1.31
240	Other financial liabilities	Annex V.Part 1.32-34
250	Derivatives - Hedge accounting, interest rate risk	Annex V.Part 2.95
260	Other Liabilities	Annex V.Part 2.10
270	INTEREST	IAS 18.35(b); IAS 1.97

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
			010
			010	Equity instruments	IAS 32.11
020	Debt securities	Annex V.Part 1.26
030	Loans and advances	Annex V.Part 1.27
040	Deposits	ECB/2008/32 Annex 2.Part 2.9
050	Debt securities issued	Annex V.Part 1.31
060	Other financial liabilities	Annex V.Part 1.32-34
070	GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET	IFRS 7.20(a)(v-vii); IAS 39.55(a)

16.3

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

		References	Current period

			010
			010	Derivatives	IAS 39.9
020	Equity instruments	IAS 32.11
030	Debt securities	Annex V.Part 1.26
040	Loans and advances	Annex V.Part 1.27
050	Short positions	IAS 39 AG 15(b)
060	Deposits	ECB/2008/32 Annex 2.Part 2.9
070	Debt securities issued	Annex V.Part 1.31
080	Other financial liabilities	Annex V.Part 1.32-34
090	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET	IFRS 7.20(a)(i)

16.4.

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

		References	Current period

			010
			010	Interest rate instruments and related derivatives	Annex V.Part 2.99(a)
020	Equity instruments and related derivatives	Annex V.Part 2.99(b)
030	Foreign exchange trading and derivatives related with foreign exchange and gold	Annex V.Part 2.99(c)
040	Credit risk instruments and related derivatives	Annex V.Part 2.99(d)
050	Derivatives related with commodities	Annex V.Part 2.99(e)
060	Other	Annex V.Part 2.99(f)
070	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET	IFRS 7.20(a)(i)

16.5

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

		References	Current period	Accumulated changes in fair value due to credit risk
				Annex V.Part 2.100
			010	020
			010	Equity instruments	IAS 32.11
020	Debt securities	Annex V.Part 1.26
030	Loans and advances	Annex V.Part 1.27
040	Deposits	ECB/2008/32 Annex 2.Part 2.9
050	Debt securities issued	Annex V.Part 1.31
060	Other financial liabilities	Annex V.Part 1.32-34
070	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET	IFRS 7.20(a)(i)

16.6

Gains or losses from hedge accounting

		References	Current period
			010
			010	Fair value changes of the hedging instrument [including discontinuation]	IFRS 7.24(a)(i)
020	Fair value changes of the hedged item attributable to the hedged risk	IFRS 7.24(a)(ii)
030	Ineffectiveness in profit or loss from cash flow hedges	IFRS 7.24(b)
040	Ineffectiveness in profit or loss from hedges of net investments in foreign operations	IFRS 7.24(c)
050	GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET	IFRS 7.24

16.7

Impairment on financial and non-financial assets

			Current period
		References	Additions Annex V.Part 2.102	Reversals Annex V.Part 2.102	Total	Accumulated impairment
		References	010	020	030	040
010	Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss	IFRS 7.20(e)
020	Financial assets measured at cost	IFRS 7.20(e); IAS 39.66
030	Available-for-sale financial assets	IFRS 7.20(e); IAS 39.67-70
040	Loans and receivables	IFRS 7.20(e); IAS 39.63-65
050	Held-to-maturity investments	IFRS 7.20(e); IAS 39.63-65
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)
150	TOTAL
160	Interest income on impaired financial assets accrued	IFRS 7.20(d); IAS 39.AG 93

01/01/2021

17.1

Assets

		References	Accounting scope of consolidation [Carrying amount]
			010
			010	Cash and cash balances at central banks	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); IAS 39.9, AG 14
060	Derivatives	IAS 39.9
070	Equity instruments	IAS 32.11
080	Debt securities	Annex V.Part 1.24, 26
090	Loans and advances	Annex V.Part 1.24, 27
100	Financial assets designated at fair value through profit or loss	IFRS 7.8(a)(i); IAS 39.9
110	Equity instruments	IAS 32.11
120	Debt securities	Annex V.Part 1.24, 26
130	Loans and advances	Annex V.Part 1.24, 27
140	Available-for-sale financial assets	IFRS 7.8(d); IAS 39.9
150	Equity instruments	IAS 32.11
160	Debt securities	Annex V.Part 1.24, 26
170	Loans and advances	Annex V.Part 1.24, 27
180	Loans and receivables	IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16
190	Debt securities	Annex V.Part 1.24, 26
200	Loans and advances	Annex V.Part 1.24, 27
210	Held-to-maturity investments	IFRS 7.8(b); IAS 39.9, AG16, AG26
220	Debt securities	Annex V.Part 1.24, 26
230	Loans and advances	Annex V.Part 1.24, 27
240	Derivatives – Hedge accounting	IFRS 7.22(b); IAS 39.9
250	Fair value changes of the hedged items in portfolio hedge of interest rate risk	IAS 39.89A(a)
260	Investments in subsidaries, joint ventures and associates	IAS 1.54(e); Annex V.Part 2.4
270	Assets under reinsurance and insurance contracts	IFRS 4.IG20.(b)-(c); Annex V.Part 2.105
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]
			010
			010	Loan commitments given	IAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57
020	Financial guarantees given	IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58
030	Other Commitments given	CRR Annex I; Annex V.Part 2.56, 59
040	OFF-BALANCE SHEET EXPOSURES

17.3

Liabilities and equity

		References	Accounting scope of consolidation [Carrying amount]
			010
			010	Financial liabilities held for trading	IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15
020	Derivatives	IAS 39.9, AG 15(a)
030	Short positions	IAS 39.AG 15(b)
040	Deposits	ECB/2008/32 Annex 2.Part 2.9, Annex V.Part 1.30
050	Debt securities issued	Annex V.Part 1.31
060	Other financial liabilities	Annex V.Part 1.32-34
070	Financial liabilities designated at fair value through profit or loss	IFRS 7.8 (e)(i); IAS 39.9
080	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
090	Debt securities issued	Annex V.Part 1.31
100	Other financial liabilities	Annex V.Part 1.32-34
110	Financial liabilities measured at amortised cost	IFRS 7.8(f); IAS 39.47
120	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
130	Debt securities issued	Annex V.Part 1.31
140	Other financial liabilities	Annex V.Part 1.32-34
150	Derivatives – Hedge accounting	IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23
160	Fair value changes of the hedged items in portfolio hedge of interest rate risk	IAS 39.89A(b)
170	Liabilities under insurance and reinsurance contracts	IFRS 4.IG20(a); Annex V.Part 2.106
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 2.9
230	Other liabilities	Annex V.Part 2.10
240	Liabilities included in disposal groups classified as held for sale	IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11
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 2.15-16
290	Other equity	IFRS 2.10; Annex V.Part 2.17
300	Accumulated other comprehensive income	CRR art 4(1)(100)
310	Retained earnings	CRR art 4(1)(123)
320	Revaluation reserves	IFRS 1.30, 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 2.20
350	Profit or loss attributable to owners of the parent	IAS 27.28; IAS 1.83(a)(ii)
360	(-) Interim dividends	IAS 32.35
370	Minority interests [Non-controlling interests]	IAS 27.4; IAS 1.54(q); IAS 27.27
380	TOTAL EQUITY	IAS 1.9(c), IG 6
390	TOTAL EQUITY AND TOTAL LIABILITIES	IAS 1.IG6

01/01/2021

20.1

Geographical breakdown of assets by location of the activities

		References	Carrying amount
			Domestic activitivies	Non-domestic activities
			Annex V.Part 2.107	Annex V.Part 2.107
			010	020
			010	Cash and cash balances at central banks	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); IAS 39.9, AG 14
060	Derivatives	IAS 39.9
070	Equity instruments	IAS 32.11
080	Debt securities	Annex V.Part 1.24, 26
090	Loans and advances	Annex V.Part 1.24, 27
100	Financial assets designated at fair value through profit or loss	IFRS 7.8(a)(i); IAS 39.9
110	Equity instruments	IAS 32.11
120	Debt securities	Annex V.Part 1.24, 26
130	Loans and advances	Annex V.Part 1.24, 27
140	Available-for-sale financial assets	IFRS 7.8(d); IAS 39.9
150	Equity instruments	IAS 32.11
160	Debt securities	Annex V.Part 1.24, 26
170	Loans and advances	Annex V.Part 1.24, 27
180	Loans and receivables	IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16
190	Debt securities	Annex V.Part 1.24, 26
200	Loans and advances	Annex V.Part 1.24, 27
210	Held-to-maturity investments	IFRS 7.8(b); IAS 39.9, AG16, AG26
220	Debt securities	Annex V.Part 1.24, 26
230	Loans and advances	Annex V.Part 1.24, 27
240	Derivatives – Hedge accounting	IFRS 7.22(b); IAS 39.9
250	Fair value changes of the hedged items in portfolio hedge of interest rate risk	IAS 39.89A(a)
260	Investments in subsidaries, joint ventures and associates	IAS 1.54(e); Annex V.Part 2.4
270	Tangible assets
280	Intangible assets	IAS 1.54(c); CRR art 4(1)(115)
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
320	ASSETS	IAS 1.9(a), IG 6

20.2

Geographical breakdown of liabilities by location of the activities

		References	Carrying amount
			Domestic activitivies	Non-domestic activities
			Annex V.Part 2.107	Annex V.Part 2.107
			010	020
			010	Financial liabilities held for trading	IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15
020	Derivatives	IAS 39.9, AG 15(a)
030	Short positions	IAS 39.AG 15(b)
040	Deposits	ECB/2008/32 Annex 2.Part 2.9, Annex V.Part 1.30
050	Debt securities issued	Annex V.Part 1.31
060	Other financial liabilities	Annex V.Part 1.32-34
070	Financial liabilities designated at fair value through profit or loss	IFRS 7.8 (e)(i); IAS 39.9
080	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
090	Debt securities issued	Annex V.Part 1.31
100	Other financial liabilities	Annex V.Part 1.32-34
110	Financial liabilities measured at amortised cost	IFRS 7.8(f); IAS 39.47
120	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
130	Debt securities issued	Annex V.Part 1.31
140	Other financial liabilities	Annex V.Part 1.32-34
150	Derivatives – Hedge accounting	IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23
160	Fair value changes of the hedged items in portfolio hedge of interest rate risk	IAS 39.89A(b)
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 2.09
200	Other liabilities	Annex V.Part 2.10
210	Liabilities included in disposal groups classified as held for sale	IAS 1.54(p); IFRS 5.38
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 2.107	Annex V.Part 2.107
			010	020
			010	Interest income	IAS 1.97; IAS 18.35(b)(iii); Annex V.Part 2.21
020	(Interest expense)	IAS 1.97; Annex V.Part 2.21
030	(Expenses on share capital repayable on demand)	IFRIC 2.11
040	Dividend income	IAS 18.35(b)(v); Annex V.Part 2.28
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	IFRS 7.20(a)(ii-v)
080	Gains or (-) losses on financial assets and liabilities held for trading, net	IFRS 7.20(a)(i); IAS 39.55(a)
090	Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net	IFRS 7.20(a) (i); IAS 39.55(a)
100	Gains or (-) losses from hedge accounting, net	IFRS 7.24
110	Exchange differences [gain or (-) loss], net	IAS 21.28, 52(a)
120	Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net
130	Gains or (-) losses on derecognition of non financial assets, net	IAS 1.34
140	Other operating income	Annex V.Part 2.141-143
150	(Other operating expenses)	Annex V.Part 2.141-143
155	TOTAL OPERATING INCOME, NET
160	(Administrative expenses)
170	(Depreciation)	IAS 1.102, 104
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(e)
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	IAS 1.82(c)
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 2.27
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(e) ; IFRS 5.33(a), 5.33 A
290	PROFIT OR (-) LOSS FOR THE YEAR	IAS 1.82(f)

20.4

Geographical breakdown of assets by residence of the counterparty

z-axis		Country of residence of the counterparty
		References	Gross carrying amount	of which: defaulted	Accumulated impairment or Accumulated changes in fair value due to credit risk
			Annex V.Part 2.109	Annex V.Part 2.109	Annex V.Part 2.46
			010	020	030
			010	Derivatives	IAS 39.9
020	Of which: credit institutions	Annex V.Part 1.35(c)
030	Of which: other financial corporations	Annex V.Part 1.35(d)
040	Equity instruments	IAS 32.11
050	Of which: credit institutions	Annex V.Part 1.35(c)
060	Of which: other financial corporations	Annex V.Part 1.35(d)
070	Of which: non-financial corporations	Annex V.Part 1.35(e)
080	Debt securities	Annex V.Part 1.24, 26
090	Central banks	Annex V.Part 1.35(a)
100	General governments	Annex V.Part 1.35(b)
110	Credit institutions	Annex V.Part 1.35(c)
120	Other financial corporations	Annex V.Part 1.35(d)
130	Non-financial corporations	Annex V.Part 1.35(e)
140	Loans and advances	Annex V.Part 1.24, 27
150	Central banks	Annex V.Part 1.35(a)
160	General governments	Annex V.Part 1.35(b)
170	Credit institutions	Annex V.Part 1.35(c)
180	Other financial corporations	Annex V.Part 1.35(d)
190	Non-financial corporations	Annex V.Part 1.35(e)
200	Of which: Small and Medium-sized Enterprises	SME Art 1 2(a)
210	Of which: Commercial immovable property
220	Households	Annex V.Part 1.35(f)
230	Of which: Loans collateralized by residential immovable property
240	Of which: Credit for consumption

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	of which: defaulted	Provisions for commitments and guarantees given
			Annex V.Part 2.62	Annex V.Part 2.61
			010	020	030
			010	Loan commitments given	IAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57
020	Financial guarantees given	IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58
030	Other Commitments given	CRR Annex I; Annex V.Part 2.56, 59

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 1.28, 2.107
			010
			010	Derivatives	IAS 39.9, AG 15(a)
020	Of which: credit institutions	Annex V.Part 1.35(c)
030	Of which: other financial corporations	Annex V.Part 1.35(d)
040	Short positions	IAS 39 AG 15(b)
050	Of which: credit institutions	Annex V.Part 1.35(c)
060	Of which: other financial corporations	Annex V.Part 1.35(d)
070	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
080	Central banks	Annex V.Part 1.35(a)
090	General governments	Annex V.Part 1.35(b)
100	Credit institutions	Annex V.Part 1.35(c)
110	Other financial corporations	Annex V.Part 1.35(d)
120	Non-financial corporations	Annex V.Part 1.35(e)
130	Households	Annex V.Part 1.35(f)

20.7

Breakdown of loans and advances to non-financial corporations by NACE codes and by residence of the counterparty

z-axis		Country of residence of the counterparty
		Non-financial corporations
		References	Gross carrying amount	Accumulated impairment or Accumulated changes in fair value due to credit risk
			Annex V.Part 2.109	Annex V.Part 2.46
			010	020
			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
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 1.24, 27

01/01/2021

		References	Carrying amount
			Annex V.Part 2.110-111
			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

01/01/2021

22.1

Fee and commission income and expenses by activity

		References IFRS 7.20(c)	Current period
			010
			010	Fee and commission income	Annex V.Part 2.113-115
020	Securities
030	Issuances	Annex V.Part 2.116(a)
040	Transfer orders	Annex V.Part 2.116(b)
050	Other	Annex V.Part 2.116(c)
060	Clearing and settlement	Annex V.Part 2.116(d)
070	Asset management	Annex V.Part 2.116(e); Annex V.Part 2.117(a)
080	Custody [by type of customer]	Annex V.Part 2.116(e); Annex V.Part 2.117(b)
090	Collective investment
100	Other
110	Central administrative services for collective investment	Annex V.Part 2.116(e); Annex V.Part 2.117(c)
120	Fiduciary transactions	Annex V.Part 2.116(e); Annex V.Part 2.117(d)
130	Payment services	Annex V.Part 2.116(e); Annex V.Part 2.117(e)
140	Customer resources distributed but not managed [by type of product]	Annex V.Part 2.117(f)
150	Collective investment
160	Insurance products
170	Other
180	Structured Finance	Annex V.Part 2.116(f)
190	Servicing of securitization activities	Annex V.Part 2.116(g)
200	Loan commitments given	IAS 39.47(d)(ii); Annex V.Part 2.116(h)
210	Financial guarantees given	IAS 39.47(c)(ii); Annex V.Part 2.116(h)
220	Other	Annex V.Part 2.116(j)
230	(Fee and commission expenses)	Annex V.Part 2.113-115
240	(Clearing and settlement)	Annex V.Part 2.116(d)
250	(Custody)	Annex V.Part 2.117(b)
260	(Servicing of securitization activities)	Annex V.Part 2.116(g)
270	(Loan commitments received)	Annex V.Part 2.116(i)
280	(Financial guarantees received)	Annex V.Part 2.116(i)
290	(Other)	Annex V.Part 2.116(j)

22.2

Assets involved in the services provided

		References	Amount of the assets involved in the services provided
			Annex V.Part 2.117(g)
			010
			010	Asset management [by type of customer]	Annex V.Part 2.117(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 2.117(b)
070	Collective investment
080	Other
090	Of which: entrusted to other entities
100	Central administrative services for collective investment	Annex V.Part 2.117(c)
110	Fiduciary transactions	Annex V.Part 2.117(d)
120	Payment services	Annex V.Part 2.117(e)
130	Customer resources distributed but not managed [by type of product]	Annex V.Part 2.117(f)
140	Collective investment
150	Insurance products
160	Other

01/01/2021

30.1

Interests in unconsolidated structured entities

References	Carrying amount of financialassets recognisedin the balance sheet	Of which: liquidity support drawn	Fair value of liquidity support drawn	Carrying amount of financialliabilities recognisedin the balance sheet	Nominal amount of off-balance sheetitems given by thereporting–institution	Of which: Nominal amount ofloan commitments given	Losses incurred by the reportinginstitution in the current period
	IFRS 12.29(a)	IFRS 12.29(a); Annex V.Part 2.118		IFRS 12.29(a)	IFRS 12.B26(e)		IFRS 12 B26(b)
	010	020	030	040	050	060	070
	010	Total

30.2

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

By nature of the activities		References	Securitisation Special Purpose Entities	Asset management	Other activities
			CRR art 4(1)(66)	Annex V.Part 2.117(a)	Other activities
			Carrying amount
			IFRS 12.28, B6.(a)	010	020	030
					Nominal amount
010	Selected financial assets recognised in the reporting institution's balance sheet	IFRS 12.29(a),(b)
020	of which: defaulted
030	Derivatives	IAS 39.9
040	Equity instruments	IAS 32.11
050	Debt securities	Annex V.Part 1.24, 26
060	Loans and advances	Annex V.Part 1.24, 27
070	Selected equity and financial liabilites recognised in the reporting institution's balance sheet	IFRS 12.29(a),(b)
080	Equity instruments issued	IAS 32.4
090	Derivatives	IAS 39.9, AG 15 (a)
100	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
110	Debt securities issued	Annex V.Part 1.31
120	Off-balance sheet items given by thereporting institution	IFRS 12.B26.(e)
130	of which: defaulted	Annex V.Part 2.61

01/01/2021

31.1

Related parties: amounts payable to and amounts receivable from

		References	Outstanding balances
			Parent and entities withjoint control orsignificant influence	Subsidiaries and otherentities of the same group	Associates and joint ventures	Key management ofthe institution or its parent	Other related parties
			IAS 24.19(a),(b)	IAS 24.19(c); Annex V.Part 2.120	IAS 24.19(d),(e); Annex V.Part 2.120	IAS 24.19(f)	IAS 24.19(g)
			Annex V.Part 2.120	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 1.24, 26
040	Loans and advances	Annex V.Part 1.24, 27
050	of which: Impaired financial assets
060	Selected financial liabilities	IAS 24.18(b)
070	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
080	Debt securities issued	Annex V.Part 1.31
090	Nominal amount of loan commitments, financial guarantees and other commitments given	IAS 24.18(b); Annex V.Part 2.62
100	of which: defaulted	IAS 24.18(b); Annex V.Part 2.61
110	Loan commitments, financial guarantees and other commitments received	IAS 24.18(b); Annex V.Part 2.63, 121
120	Notional amount of derivatives	Annex V.Part 2.70-71
130	Allowances and provisions for impaired debt instruments, defaulted guarantees and defaulted commitments [To be replaced by "Accumulated impairment, accumulated changes in fair value due to credit risk and provisions on non-performing exposures" when reporting of non-performing exposures would be final]	IAS 24.18(c)

31.2

Related parties: expenses and income generated by transactions with

		References	Current period
			Parent and entities withjoint control orsignificant influence	Subsidiaries and otherentities of the same group	Associates and joint ventures	Key management ofthe 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)
			Annex V.Part 2.120	010	020	030	040	050
		010	Interest income	IAS 24.18(a); IAS 18.35(b)(iii); Annex V.Part 2.21
020	Interest expenses	IAS 24.18(a); IAS 1.97; Annex V.Part 2.21
030	Dividend income	IAS 24.18(a); IAS 18.35(b)(v); Annex V.Part 2.28
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 derecognition of financial assets and liabilities not measured at fair value through profit or loss	IAS 24.18(a)
070	Gains or (-) losses on derecognition of non-financial assets	IAS 24.18(a); Annex V.Part 2.122
080	Increase or (-) decrease during the period in impairment and provisions for impaired debt instruments, defaulted guarantees and defaulted commitments	IAS 24.18(d)

01/01/2021

40.1

Group structure: "entity-by-entity"

LEI code	Entity code	Entity name	Entry date	Share capital	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 2.123, 124(a)	Annex V.Part 2.123, 124(b)	IFRS 12.12(a), 21(a)(i); Annex V.Part 2.123, 124(c)	Annex V.Part 2.123, 124(d)	Annex V.Part 2.123, 124(e)	IFRS 12.B12(b); Annex V.Part 2.123, 124(f)	IFRS 12.B12(b); Annex V.Part 2.123, 124(f)	IFRS 12.B12(b); Annex V.Part 2.123, 124(f)	IFRS 12.12.(b), 21.(a).(iii); Annex V.Part 2.123, 124(g)	Annex V.Part 2.123, 124(h)	Annex V.Part 2.123, 124(i)	IFRS 12.21(iv); Annex V.Part 2.123, 124(j)	IFRS 12.21(iv); Annex V.Part 2.123, 124(k)	IFRS 12.10(a)(i); Annex V.Part 2.123, 124(l)	IFRS 12.21(b); Annex V.Part 2.123, 124(m)	CRR art 18; Annex V.Part 2.123, 124(n)	Annex V.Part 2.123, 124(0)	Annex V.Part 2.123, 124(p)	Annex V.Part 2.123, 124(q)	IFRS 12.21(b)(iii); Annex V.Part 2.123, 124(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 2.125(a)	Annex V.Part 2.124(b), 125(c)		Annex V.Part 2.125(b)		Annex V.Part 2.124(j), 125(c)	Annex V.Part 2.124(o), 125(c)	Annex V.Part 2.124(p), 125(c)
010	020	030	040	050	060	070	080

01/01/2021

41.1

Fair value hierarchy: financial instruments at amortised cost

ASSETS		References	Fair value	Fair value hierarchy IFRS 13.93(b), BC216
			IFRS 7.25-26	Level 1 IFRS 13.76	Level 2 IFRS 13.81	Level 3 IFRS 13.86
			010	020	030	040
			LIABILITIES
010	Loans and receivables	IFRS 7.8 (c); IAS 39.9, AG16, AG26
020	Debt securities	Annex V.Part 1.24, 26
030	Loans and advances	Annex V.Part 1.24, 27
040	Held-to-maturity investments	IFRS 7.8(b); IAS 39.9, AG16, AG26
050	Debt securities	Annex V.Part 1.24, 26
060	Loans and advances	Annex V.Part 1.24, 27
070	Financial liabilities measured at amortised cost	IFRS 7.8(f); IAS 39.47
080	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
090	Debt securities issued	Annex V.Part 1.31
100	Other financial liabilities	Annex V.Part 1.32-34

41.2

Use of the Fair Value Option

	Financial instruments designated at fair value through profit or loss	References	Carrying amount
			Accounting mismatch	Evaluation on a fair value basis	Hybrid contracts
			IFRS 7.B5(a)	IAS 39.9b(i)	IAS 39.9b(ii)	IAS 39.11A-12
	ASSETS		010	020	030
	LIABILITIES
010	Financial assets designated at fair value through profit or loss		IFRS 7.8(a)(i); IAS 39.9
020	Equity Instruments	IAS 32.11
030	Debt securities	Annex V.Part 1.24, 26
040	Loans and advances	Annex V.Part 1.24, 27
050	Financial liabilities designated at fair value through profit or loss	IFRS 7.8(e)(i); IAS 39.9
060	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
070	Debt securities issued	Annex V.Part 1.31
080	Other financial liabilities	Annex V.Part 1.32-34

41.3

Hybrid financial instruments not designated at fair value through profit or loss

	Rest of separable hybrid contracts [not designated at fair value through profit or loss]	References	Carrying amount
	FINANCIAL ASSETS		010
	FINANCIAL LIABILITES
010	Financial assets held for trading		IAS 39.9; Annex V.Part 2.129
020	Available-for-sale [Host contracts]	IAS 39.11; Annex V.Part 2.130
030	Loans and receivables [Host contracts]	IAS 39.11; Annex V.Part 2.130
040	Held-to-maturity investments [Host contracts]	IAS 39.11; Annex V.Part 2.130
050	Financial liabilities held for trading	IAS 39.9; Annex V.Part 2.129
060	Financial liabilities measured at amortized cost [Host contracts]	IAS 39.11; Annex V.Part 2.130

01/01/2021

		References	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 2.132
080	Revaluation model	IAS 38.75-87, 124(a)(ii)
090	Cost model	IAS 38.74

01/01/2021

		References	Carrying amount
			Pensions and other post employment defined benefit obligations	Other long term employee benefits	Restructuring	Pending legal issues and tax litigation	Commitments and guarantees given	Other provisions	Total
			IAS 19.63; IAS 1.78(d); Annex V.Part 2.7	IAS 19.153; IAS 1.78(d); Annex V.Part 2.8	IAS 37.70-83	IAS 37.App C.6-10	IAS 37.App C.9; IAS 39.2(h), 47(c)(d), BC 15, AG 4	IAS 37.14
			010	020	030	040	050	060	070
			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)

01/01/2021

44.1

Components of net defined benefit plan assets and liabilities

		References	Amount
			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 2.136
100	Provisions for pensions and other post-employment defined benefit obligations [Carrying amount]	IAS 19.63, IAS 1.78(d); Annex V.Part 2.7
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
			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 2.138

44.3

Memo items [related to staff expenses]

		References	Current period
			010
			010	Pension and similar expenses	Annex V.Part 2.139(a)
020	Share based payments	IFRS 2.44; Annex V.Part 2.139(b)

01/01/2021

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
			010	020
			010	Financial assets designated at fair value through profit or loss	IFRS 7.20(a)(i); IAS 39.55(a)
020	Financial liabilities designated at fair value through profit or loss	IFRS 7.20(a)(i); IAS 39.55(a)
030	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES AT FAIR VALUE THROUGH PROFIT OR LOSS	IFRS 7.20(a)(i)

45.2

Gains or losses on derecognition of non-financial assets other than held for sale

		References	Current period
			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 2.141
020	Investment property	IAS 40.75(f); Annex V.Part 2.141
030	Operating leases other than investment property	IAS 17.50, 51, 56(b); Annex V.Part 2.142
040	Other	Annex V.Part 2.143
050	OTHER OPERATING INCOME OR EXPENSES	Annex V.Part 2.141-142

01/01/2021

Sources of equity changes		References	Capital	Share premium	Equity instrumentsissued other than Capital	Other equity	Accumulated othercomprehensive income	Retained earnings	Revaluation reserves	Other reserves	(-) Treasury shares	Profit or (-) loss atributableto owners of the parent	(-) Interim dividends	Minority interests		Total
			Capital	Share premium	Equity instrumentsissued other than Capital	Other equity	Accumulated othercomprehensive income	Retained earnings	Revaluation reserves	Other reserves	(-) Treasury shares	Profit or (-) loss atributableto owners of the parent	(-) Interim dividends	Accumulated OtherComprehensive Income	Other items	Total
			IAS 1.106, 54(r)	IAS 1.106, 78(e)	IAS 1.106, Annex V.Part 2.15-16	IAS 1.106; Annex V.Part 2.17	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 2.20	IAS 1.106(a), 83 (a)(ii)	IAS 1.106; IAS 32.35	IAS 1.54(q), 106(a); IAS 27.27-28	IAS 1.54(q), 106(a); IAS 27.27-28	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)
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]

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ANNEX III