ANNEX IV

01/01/2021

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	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
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 debt instruments 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	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
11,2	F 11.02	Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk
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 40.1	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
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
COLOUR CODE IN TEMPLATES:
	Parts for National GAAP reporters
	Cell not to be submitted for reporting institutions subject to the relevant accounting framework

01/01/2021

1.1

Assets

		References National GAAP based on BAD	References National GAAP compatible IFRS	Breakdown in table	Carrying amount
		References National GAAP based on BAD	References National GAAP compatible IFRS	Breakdown in table	010
010	Cash and cash balances at central banks	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	4
040	Other demand deposits		Annex V.Part 2.3	4
050	Financial assets held for trading	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8(a)(ii); IAS 39.9, AG 14
060	Derivatives	CRR Annex II	IAS 39.9	10
070	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11	4
080	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26	4
090	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27	4
091	Trading financial assets	Annex V.Part 1.15
092	Derivatives	CRR Annex II; Annex V.Part 1.15
093	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5		4
094	Debt securities	Annex V.Part 1.24, 26		4
095	Loans and advances	Annex V.Part 1.24, 27		4
100	Financial assets designated at fair value through profit or loss	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8(a)(i); IAS 39.9	4
110	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11	4
120	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26	4
130	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27	4
140	Available-for-sale financial assets	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8(d); IAS 39.9	4
150	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11	4
160	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26	4
170	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27	4
171	Non-trading non-derivative financial assets measured at fair value through profit or loss	4th Directive art 42a(1), (4)		4
172	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5		4
173	Debt securities	Annex V.Part 1.24, 26		4
174	Loan and advances	4th Directive art 42a(1), (4)(b); Annex V.Part 1.24, 27		4
175	Non-trading non-derivative financial assets measured at fair value to equity	4th Directive art 42a(1); art 42c (2)		4
176	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5		4
177	Debt securities	Annex V.Part 1.24, 26		4
178	Loan and advances	4th Directive art 42a(1), (4)(b); Annex V.Part 1.24, 27		4
180	Loans and receivables	4th Directive art 42a(4)(b),(5a); IAS 39.9	IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16	4
190	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26	4
200	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27	4
210	Held-to-maturity investments	4th Directive art 42a(4)(a),(5a); IAS 39.9	IFRS 7.8(b); IAS 39.9, AG16, AG26	4
220	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26	4
230	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27	4
231	Non-trading debt instruments measured at a cost-based method	BAD art 37.1; art 42a(4)(b); Annex V.Part1.16		4
232	Debt securities	Annex V.Part 1.24, 26		4
233	Loans and advances	Annex V.Part 1.24, 27		4
234	Other non-trading non-derivative financial assets	BAD art 35-37; Annex V.Part 1.17		4
235	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5		4
236	Debt securities	Annex V.Part 1.24, 26		4
237	Loans and advances	Annex V.Part 1.24, 27		4
240	Derivatives – Hedge accounting	4th Directive art 42a(1), (5a); art 42c(1)(a); IAS 39.9; Annex V.Part 1.19	IFRS 7.22(b); IAS 39.9	11
250	Fair value changes of the hedged items in portfolio hedge of interest rate risk	4th Directive art 42a(5), (5a); IAS 39.89A (a)	IAS 39.89A(a)
260	Investments in subsidaries, joint ventures and associates	BAD art 4.Assets(7)-(8); 4th Directive art 17; Annex V.Part 2.4	IAS 1.54(e); Annex V.Part 2.4	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(115)	IAS 1.54(c); CRR art 4(115)
310	Goodwill	BAD art 4.Assets(9); CRR art 4(113)	IFRS 3.B67(d); CRR art 4(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	4th Directive art 43(1)(11); CRR art 4(106)	IAS 1.54(o); IAS 12.5; CRR art 4(106)
360	Other assets	Annex V.Part 2.5	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	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
		References National GAAP based on BAD	References National GAAP compatible IFRS	Breakdown in table	010
010	Financial liabilities held for trading	4th Directive art 42a(1), (5a); IAS 39.9, AG 14-15	IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15	8
020	Derivatives	CRR Annex II	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	ECB/2008/32 Annex 2.Part 2.9, Annex V.Part 1.30	8
050	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.31	8
060	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.32-34	8
061	Trading financial liabilities	4th Directive art 42a(3)		8
062	Derivatives	CRR Annex II; Annex V.Part 1.15		8
063	Short positions			8
064	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30		8
065	Debt securities issued	Annex V.Part 1.31		8
066	Other financial liabilities	Annex V.Part 1.32-34		8
070	Financial liabilities designated at fair value through profit or loss	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8 (e)(i); IAS 39.9	8
080	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30	8
090	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.31	8
100	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.32-34	8
110	Financial liabilities measured at amortised cost	4th Directive art 42a(3), (5a); IAS 39.47	IFRS 7.8(f); IAS 39.47	8
120	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30	8
130	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.31	8
140	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.32-34	8
141	Non-trading non-derivative financial liabilities measured at a cost-based method	4th Directive art 42a(3)		8
142	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30		8
143	Debt securities issued	Annex V.Part 1.31		8
144	Other financial liabilities	Annex V.Part 1.32-34		8
150	Derivatives – Hedge accounting	4th Directive art 42a(1), (5a), art 42c(1)(a); Annex V.Part 1.23	IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23	11
160	Fair value changes of the hedged items in portfolio hedge of interest rate risk	4th Directive art 42a(5), (5a); IAS 39.89A(b)	IAS 39.89A(b)
170	Provisions	BAD art 4.Liabilities(6)	IAS 37.10; IAS 1.54(l)
175	Funds for general banking risks [if presented within liabilities]	BAD art 38.1; CRR art 4(112); Annex V.Part 2.12
180	Pensions and other post employment defined benefit obligations	Annex V.Part 2.7	IAS 19.63; IAS 1.78(d); Annex V.Part 2.7
190	Other long term employee benefits	Annex V.Part 2.8	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	BAD art 24-25, 33(1)	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	4th Directive art 43(1)(11); CRR art 4(108)	IAS 1.54(o); IAS 12.5; CRR art 4(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	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 National GAAP based on BAD	References National GAAP compatible IFRS	Breakdown in table	Carrying amount
		References National GAAP based on BAD	References National GAAP compatible IFRS	Breakdown in table	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)	IAS 1.78(e); Annex V.Part 2.14
040	Share premium	BAD art 4.Liabilities(10); CRR art 4(124)	IAS 1.78(e); CRR art 4(124)	46
050	Equity instruments issued other than capital	Annex V.Part 2.15-16	Annex V.Part 2.15-16	46
060	Equity component of compound financial instruments	4th Directive art 42a(5a); Annex V.Part 2.15	IAS 32.28-29; Annex V.Part 2.15
070	Other equity instruments issued	Annex V.Part 2.16	Annex V.Part 2.16
080	Other equity	Annex V.Part 2.17	IFRS 2.10; Annex V.Part 2.17
090	Accumulated other comprehensive income	CRR art 4(100)	CRR art 4(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]	4th Directive art 42a(1), (5a)	IAS 39.102(a)
140	Foreign currency translation	BAD art 39(6)	IAS 21.52(b); IAS 21.32, 38-49
150	Hedging derivatives. Cash flow hedges [effective portion]	4th Directive art 42a(1), (5a)	IFRS 7.23(c); IAS 39.95-101
160	Available-for-sale financial assets	4th Directive art 42a(1), (5a)	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	BAD art 4.Liabilities(13); CRR art 4(123)	CRR art 4(123)
200	Revaluation reserves	BAD art 4.Liabilities(12)	IFRS 1.30, D5-D8; Annex V.Part 2.18
201	Tangible assets	4th Directive art 33(1)(c)
202	Equity instruments	4th Directive art 33(1)(c)
203	Debt securities	4th Directive art 33(1)(c)
204	Other	4th Directive art 33(1)(c)
205	Fair value reserves	4th Directive art 42a(1)
206	Hedge of net investments in foreign operations	4th Directive art 42a(1); art 42c(1)(b)
207	Hedging derivatives.Cash flow hedges	4th Directive art 42a(1); art 42c(1)(a); CRR article 30(a)
208	Hedging derivatives. Other hedges	4th Directive art 42a(1); art 42c(1)(a)
209	Non-trading non-derivative financial assets measured at fair value to equity	4th Directive art 42a(1); art 42c (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 1.38
220	Reserves or accumulated losses of investments in subsidaries, joint ventures and associates	4th Directive art 59.4;Annex V.Part 2.19	IAS 28.11; Annex V.Part 2.19
230	Other	Annex V.Part 2.19	Annex V.Part 2.19
235	First consolidation differences	7th Directive 19(1)(c)
240	(-) Treasury shares	4th Directive.Assets C (III)(7), D (III)(2); Annex V.Part 2.20	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	BAD art 4.Liabilities(14)	IAS 27.28; IAS 1.83(a)(ii)	2
260	(-) Interim dividends	CRR Article 26(2b)	IAS 32.35
270	Minority interests [Non-controlling interests]	7th Directive art 21	IAS 27.4; IAS 1.54(q); IAS 27.27
280	Accumulated Other Comprehensive Income	CRR art 4(100)	IAS 27.27-28; CRR art 4(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	BAD art 4.Liabilities	IAS 1.IG6

01/01/2021

		References National GAAP based on BAD	References National GAAP compatible IFRS	Breakdown in table	Current period
		References National GAAP based on BAD	References National GAAP compatible IFRS	Breakdown in table	010
010	Interest income	BAD art 27.Vertical layout(1); Annex V.Part 2.21	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)	BAD art 27.Vertical layout(2); Annex V.Part 2.21	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	BAD art 27.Vertical layout(3); Annex V.Part 2.28	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	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)	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	BAD art 27.Vertical layout(6)	IFRS 7.20(a)(i); IAS 39.55(a)	16
285	Gains or (-) losses on trading financial assets and liabilities, net	BAD art 27.Vertical layout(6)		16
290	Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net	BAD art 27.Vertical layout(6)	IFRS 7.20(a)(i); IAS 39.55(a)	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	4th Directive art 42a(1), (5a), art 42c(1)(a)	IFRS 7.24; Annex V.Part 2.30	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)
330	Gains or (-) losses on derecognition of non financial assets, net		IAS 1.34	45
340	Other operating income	BAD art 27.Vertical layout(7); Annex V.Part 2.141-143	Annex V.Part 2.141-143	45
350	(Other operating expenses)	BAD art 27.Vertical layout(10); Annex V.Part 2.141-143	Annex V.Part 2.141-143	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)
430	(Provisions or (-) reversal of provisions)		IAS 37.59, 84; IAS 1.98(b)(f)(g)	43
440	(Commitments and guarantees given)	BAD art 27.Vertical layout(11)-(12)
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	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)	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	7th Directive art 31	IFRS 3.Appendix B64(n)(i)
590	Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates	BAD art 27.Vertical layout(13)-(14)	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)	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(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	BAD art 27.Vertical layout(23)	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 National GAAP compatible IFRS	Current period
		References National GAAP compatible IFRS	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 National GAAP based on BAD	References National GAAP compatible IFRS	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	ECB/2008/32 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 1.35(c)	Annex V.Part 1.35(c)
040	of which: other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
050	of which: non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
060	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
070	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
080	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
090	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
100	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
110	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
120	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
130	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
140	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
150	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
160	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
170	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
180	Households	Annex V.Part 1.35(f)	Annex V.Part 1.35(f)

4.2

Financial assets designated at fair value through profit or loss

		References National GAAP based on BAD	References National GAAP compatible IFRS	Carrying amount	Accumulated changes in fair value due to credit risk
					IFRS 7.9 (c); Annex V.Part 2.46
					010	020
				010	Equity instruments	ECB/2008/32 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 1.35(c)	Annex V.Part 1.35(c)
040	of which: other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
050	of which: non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
060	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
070	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
080	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
090	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
100	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
110	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
120	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
130	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
140	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
150	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
160	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
170	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
180	Households	Annex V.Part 1.35(f)	Annex V.Part 1.35(f)
190	FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8(a)(i); IAS 39.9

4.3

Available-for-sale financial assets

		References National GAAP based on BAD	References National GAAP compatible IFRS	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	ECB/2008/32 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 1.35(c)	Annex V.Part 1.35(c)
040	of which: other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
050	of which: non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
060	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
070	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
080	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
090	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
100	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
110	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
120	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
130	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
140	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
150	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
160	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
170	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
180	Households	Annex V.Part 1.35(f)	Annex V.Part 1.35(f)
190	AVAILABLE-FOR-SALE FINANCIAL ASSETS	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8(d); IAS 39.9

4.4

Loans and receivables and held-to-maturity investments

		References National GAAP based on BAD	References National GAAP compatible IFRS	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
						Annex V.Part 2.36	Annex V.Part 2.37	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	Annex V.Part 1.24, 26
020	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
030	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
040	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
050	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
060	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
070	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
080	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
090	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
100	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
110	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
120	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
130	Households	Annex V.Part 1.35(f)	Annex V.Part 1.35(f)
140	LOANS AND RECEIVABLES	4th Directive art 42a(4)(b),(5a); IAS 39.9	IAS 39,9 AG 16, AG26; Annex V.Part 1.16
150	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
160	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
170	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
180	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
190	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
200	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
210	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
220	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
230	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
240	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
250	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
260	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
270	Households	Annex V.Part 1.35(f)	Annex V.Part 1.35(f)
280	HELD-TO-MATURITY	4th Directive art 42a(4)(a),(5a); IAS 39.9	IFRS 7.8(c); IAS 39.9, AG16, AG26

4.5

Subordinated financial assets

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

4.6

Trading Financial assets

		References National GAAP based on BAD	Carrying amount	Accumulated changes in fair value due to credit risk
				Annex V.Part 2.46
			010	020
			010	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5
020	of which: unquoted
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)

4.7

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

		References National GAAP based on BAD	Carrying amount	Accumulated changes in fair value due to credit risk
				Annex V.Part 2.46
			010	020
			010	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5
020	of which: unquoted
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	NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS	4th Directive art 42a(1), (4)

4.8

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

		References National GAAP based on BAD	Carrying amount	Accumulated changes in fair value due to credit risk
				Annex V.Part 2.46
			010	020
			010	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5
020	of which: unquoted
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	NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE TO EQUITY	4th Directive art 42a(1); art 42c (2)

4.9

Non-trading debt instruments measured at a cost-based method

		References National GAAP based on BAD	Unimpaired assets	Impaired assets [gross carrying amount]	Specific allowances for credit risk	General allowances for credit risk	Carrying amount
				CRR art 4(95)	CRR art 4(95)	CRR art 4(95)	Annex V.Part 2.39
			010	020	030	040	050
			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	NON-TRADING DEBT INSTRUMENTS MEASURED AT A COST-BASED METHOD	BAD art 37.1; art 42a(4)(b)

4.10

Other non-trading non-derivative financial assets

		References National GAAP based on BAD	Carrying amount
			010
			010	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5
020	of which: unquoted
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	OTHER NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS	4th Directive art 42a(1); art 42c(2)

01/01/2021

				Central banks	General governments	Credit institutions	Other financial corporations	Non-financial corporations	Households
			References National GAAP compatible IFRS	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)
			References National GAAP based on BAD	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

		Non-financial corporations
			Gross carrying amount	Accumulated impairment or Accumulated changes in fair value due to credit risk
		References National GAAP compatible IFRS	Annex V.Part 2.45	Annex V.Part 2.46
		References National GAAP based on BAD	Annex V.Part 2.45	Annex V.Part 2.46
			010	020
		010		NACE Regulation
020		NACE Regulation
030		NACE Regulation
040		NACE Regulation
050		NACE Regulation
060		NACE Regulation
070		NACE Regulation
080		NACE Regulation
090		NACE Regulation
100		NACE Regulation
110		NACE Regulation
120		NACE Regulation
130		NACE Regulation
140		NACE Regulation
150		NACE Regulation
160		NACE Regulation
170		NACE Regulation
180		NACE Regulation
190	LOANS AND ADVANCES	Annex V.Part 1.24, 27, 2.42-43

01/01/2021

		References National GAAP based on BAD	References National GAAP compatible IFRS	Past due but not impaired						Carrying amount of the impaired assets	Specific allowances for individually assessed financial assets	Specific allowances for collectively assessed financial assets	Collective allowances for incurrred but not reported losses	Specific alowances for credit risk	General allowances for credit risk	General allowance for banking risks	Accumulated write-offs
				≤ 30 days	> 30 days ≤ 60 days	> 60 days ≤ 90 days	> 90 days ≤ 180days	> 180 days ≤ 1year	> 1year	Carrying amount of the impaired assets				Specific alowances for credit risk	General allowances for credit risk	General allowance for banking risks	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
				CRR art 4(95); Annex V.Part 2.47-48						CRR art 4(95)	CRR art 4(95); Annex V.Part 2.36	CRR art 4(95); Annex V.Part 2.37	CRR art 4(95); Annex V.Part 2.38	CRR art 4(95)	CRR art 4(95)	BAD art 37.2; CRR art 4(95)	CRR art 4(95); Annex V.Part 2.49-50
				010	020	030	040	050	060	070	080	090	100	102	103	104	110
				010	Equity instruments	ECB/2008/32 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 1.35(c)	Annex V.Part 1.35(c)
040	of which: other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
050	of which: non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
060	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
070	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
080	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
090	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
100	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
110	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
120	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
130	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
140	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
150	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
160	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
170	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
180	Households	Annex V.Part 1.35(f)	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)	Annex V.Part 2.41(a)
210	Credit card debt	Annex V.Part 2.41(b)	Annex V.Part 2.41(b)
220	Trade receivables	Annex V.Part 2.41(c)	Annex V.Part 2.41(c)
230	Finance leases	Annex V.Part 2.41(d)	Annex V.Part 2.41(d)
240	Reverse repurchase loans	Annex V.Part 2.41(e)	Annex V.Part 2.41(e)
250	Other term loans	Annex V.Part 2.41(f)	Annex V.Part 2.41(f)
260	Advances that are not loans	Annex V.Part 2.41(g)	Annex V.Part 2.41(g)
270	of which: mortgage loans [Loans collateralized by inmovable property]	Annex V.Part 2.41(h)	Annex V.Part 2.41(h)
280	of which: other collateralized loans	Annex V.Part 2.41(i)	Annex V.Part 2.41(i)
290	of which: credit for consumption	Annex V.Part 2.41(j)	Annex V.Part 2.41(j)
300	of which: lending for house purchase	Annex V.Part 2.41(k)	Annex V.Part 2.41(k)
310	of which: project finance loans	Annex V.Part 2.41(l)	Annex V.Part 2.41(l)

01/01/2021

8.1

Breakdown of financial liabilities by product and by counterparty sector

		References National GAAP based on BAD	References National GAAP compatible IFRS	Carrying amount						Accumulated changes in fair value due to credit risk	Amount contractually required to pay at maturity
				Held for trading	Designated at fair value through profit or loss	Amortised cost	Trading	At a cost-based method	Hedge accounting	Accumulated changes in fair value due to credit risk	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)
				4th Directive art 42a(1), (5a); IAS 39.9, AG 14-15	4th Directive art 42a(1), (5a); IAS 39.9	4th Directive art 42a(3), (5a); IAS 39.47	4th Directive art 42a(3); Annex V.Part 1.15	4th Directive art 42a(3)	4th Directive art 42a(1), (5a), art 42c(1)(a)	CRR art 30(b), art 424(1)(d)(i)	ECB/2008/32 art 7(2)
				010	020	030	034	035	037	040	050
				010	Derivatives	CRR Annex II	IAS 39.9, AG 15(a)
020	Short positions		IAS 39 AG 15(b)
030	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11
040	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
050	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
060	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
070	Current accounts / overnight deposits	ECB/2008/32 Annex 2.Part 2.9.1	ECB/2008/32 Annex 2.Part 2.9.1
080	Deposits with agreed maturity	ECB/2008/32 Annex 2.Part 2.9.2	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 1.51	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	ECB/2008/32 Annex 2.Part 2.9.4
110	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
120	Current accounts / overnight deposits	ECB/2008/32 Annex 2.Part 2.9.1	ECB/2008/32 Annex 2.Part 2.9.1
130	Deposits with agreed maturity	ECB/2008/32 Annex 2.Part 2.9.2	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	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	ECB/2008/32 Annex 2.Part 2.9.4
160	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
170	Current accounts / overnight deposits	ECB/2008/32 Annex 2.Part 2.9.1	ECB/2008/32 Annex 2.Part 2.9.1
180	Deposits with agreed maturity	ECB/2008/32 Annex 2.Part 2.9.2	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	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	ECB/2008/32 Annex 2.Part 2.9.4
210	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
220	Current accounts / overnight deposits	ECB/2008/32 Annex 2.Part 2.9.1	ECB/2008/32 Annex 2.Part 2.9.1
230	Deposits with agreed maturity	ECB/2008/32 Annex 2.Part 2.9.2	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	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	ECB/2008/32 Annex 2.Part 2.9.4
260	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
270	Current accounts / overnight deposits	ECB/2008/32 Annex 2.Part 2.9.1	ECB/2008/32 Annex 2.Part 2.9.1
280	Deposits with agreed maturity	ECB/2008/32 Annex 2.Part 2.9.2	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	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	ECB/2008/32 Annex 2.Part 2.9.4
310	Households	Annex V.Part 1.35(f)	Annex V.Part 1.35(f)
320	Current accounts / overnight deposits	ECB/2008/32 Annex 2.Part 2.9.1	ECB/2008/32 Annex 2.Part 2.9.1
330	Deposits with agreed maturity	ECB/2008/32 Annex 2.Part 2.9.2	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	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	ECB/2008/32 Annex 2.Part 2.9.4
360	Debt securities issued	Annex V.Part 1.31; Annex V.Part 2.52	Annex V.Part 1.31; Annex V.Part 2.52
370	Certificates of deposits	Annex V.Part 2.52(a)	Annex V.Part 2.52(a)
380	Asset-backed securities	CRR art 4(61)	CRR art 4(61)
390	Covered bonds	CRR art 129(1)	CRR art 129(1)
400	Hybrid contracts	Annex V.Part 2.52(d)	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)	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	Annex V.Part 1.32-34
450	FINANCIAL LIABILITIES

8.2

Subordinated financial liabilities

		References National GAAP	References National GAAP compatible IFRS	Carriyng amount
				Designated at fair value through profit or loss	At amortized cost	At a cost-based method
				IFRS 7.8(e)(i); IAS 39.9	IFRS 7.8(f); IAS 39.47
				4th Directive art 42a(1), (5a); IAS 39.9	4th Directive art 42a(3), (5a); IAS 39.47	4th Directive art 42a(3)
				010	020	030
				010	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
020	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.31
030	SUBORDINATED FINANCIAL LIABILITIES	Annex V.Part 2.53-54	Annex V.Part 2.53-54

01/01/2021

9.1

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

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

9.2

Loan commitments, financial guarantees and other commitments received

		References National GAAP	References National GAAP compatible IFRS	Maximum amount of the guarantee that can be considered	Nominal amount
				IFRS 7.36 (b); Annex V.Part 2.63	Annex V.Part 2.63
				Annex V.Part 2.63	Annex V.Part 2.63
				010	020
				010	Loan commitments received	Annex V.Part 2.56-57	IAS 39.2(h), 4(a)( c), BC 15; Annex V.Part 2.56-57
020	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
030	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
040	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
050	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
060	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
070	Households	Annex V.Part 1.35(f)	Annex V.Part 1.35(f)
080	Financial guarantees received	Annex V.Part 2.56, 58	IAS 39.9 AG 4, BC 21; IFRS 4 Annex A; CRR Annex I; Annex V.Part 2.56, 58
090	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
100	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
110	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
120	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
130	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
140	Households	Annex V.Part 1.35(f)	Annex V.Part 1.35(f)
150	Other Commitments received	Annex V.Part 2.56, 59	Annex V.Part 2.56, 59
160	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
170	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
180	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
190	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
200	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
210	Households	Annex V.Part 1.35(f)	Annex V.Part 1.35(f)

01/01/2021

By type of risk / By product or by type of market		References National GAAP based on BAD	References National GAAP compatible IFRS	Carrying amount		Mark-to-market [Mark-to-Model] value		Notional amount
				Financial assets held for trading	Financial liabilities held for trading	Positive value. Trading	Negative value. 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
						CRR art 105	CRR art 105	Annex V.Part 2.70-71	Annex V.Part 2.72
				010	020	022	025	030	040
				010	Interest rate	Annex V.Part 2.67(a)	Annex V.Part 2.67(a)
020	of which: economic hedges	Annex V.Part 2.74	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)	Annex V.Part 2.67(b)
080	of which: economic hedges	Annex V.Part 2.74	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)	Annex V.Part 2.67(c)
140	of which: economic hedges	Annex V.Part 2.74	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)	Annex V.Part 2.67(d)
200	of which: economic hedges	Annex V.Part 2.74	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)	Annex V.Part 2.67(e)
260	of which: economic hedges	Annex V.Part 2.74	Annex V.Part 2.74
270	Other	Annex V.Part 2.67(f)	Annex V.Part 2.67(f)
280	of which: economic hedges	Annex V.Part 2.74	Annex V.Part 2.74
290	DERIVATIVES	CRR Annex II; Annex V.Part 1.15	IAS 39.9
300	of which: OTC - credit institutions	Annex V.Part 1.35(c), 2.75(a)	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)	Annex V.Part 1.35(d), 2.75(b)
320	of which: OTC - rest	Annex V.Part 2.75(c)	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 National GAAP compatible IFRS	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)

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	Notional amount
			Total Hedging	of which: sold
			Annex V.Part 2.70, 71	Annex V.Part 2.72
			010	020
			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	DERIVATIVES-HEDGE ACCOUNTING
240	of which: OTC - credit institutions	Annex V.Part 1.35(c), 2.75(a)
250	of which: OTC - other financial corporations	Annex V.Part 1.35(d), 2.75(b)
260	of which: OTC - rest	Annex V.Part 2.75(c)

01/01/2021

		References National GAAP CRR article 428(i)	References National GAAP compatible IFRS IFRS 7.16, B5 (d); CRR article 428(i)	Opening balance	Increases due toamounts set aside for estimated loan losses during the period	Decreases due toamounts reversed for estimated loan losses during the period	Decreases due toamounts taken against allowances	Transfers between allowances	Other adjustments	Closing balance	Recoveries recorded directly to the statement of profit or loss	Value adjustments recorded directly to the statement of profit or loss
					Annex V.Part 2.77	Annex V.Part 2.77	Annex V.Part 2.78					Annex V.Part 2.78
					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	CRR art 4(95); Annex V.Part 2.36	IAS 39.63-70, AG 84-92; IFRS 7.37 (b); Annex V.Part 2.36
030	Debt securities	Annex V.Part 1.26	Annex V.Part 1.26
040	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
050	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
060	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
070	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
080	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
090	Loans and advances	Annex V.Part 1.27	Annex V.Part 1.27
100	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
110	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
120	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
130	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
140	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
150	Households	Annex V.Part 1.35(f)	Annex V.Part 1.35(f)
160	Specific allowances for collectively assessed financial assets	CRR art 4(95); Annex V.Part 2.37	IAS 39.59, 64; Annex V.Part 2.37
170	Debt securities	Annex V.Part 1.26	Annex V.Part 1.26
180	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
190	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
200	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
210	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
220	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
230	Loans and advances	Annex V.Part 1.27	Annex V.Part 1.27
240	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
250	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
260	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
270	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
280	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
290	Households	Annex V.Part 1.35(f)	Annex V.Part 1.35(f)
300	Collective allowances for incurred but not reported losses on financial assets	CRR art 4(95); Annex V.Part 2.38	IAS 39.59, 64; Annex V.Part 2.38
310	Debt securities	Annex V.Part 1.26	Annex V.Part 1.26
320	Loans and advances	Annex V.Part 1.27	Annex V.Part 1.27
330	Specific allowances for credit risk	CRR art 428 (g)(ii)
340	Debt securities	Annex V.Part 1.26
350	Central banks	Annex V.Part 1.35(a)
360	General governments	Annex V.Part 1.35(b)
370	Credit institutions	Annex V.Part 1.35(c)
380	Other financial corporations	Annex V.Part 1.35(d)
390	Non-financial corporations	Annex V.Part 1.35(e)
400	Loans and advances	Annex V.Part 1.17
410	Central banks	Annex V.Part 1.35(a)
420	General governments	Annex V.Part 1.35(b)
430	Credit institutions	Annex V.Part 1.35(c)
440	Other financial corporations	Annex V.Part 1.35(d)
450	Non-financial corporations	Annex V.Part 1.35(e)
460	Households	Annex V.Part 1.35(f)
470	General alowances for credit risk	CRR art 4(95)
480	Debt securities	Annex V.Part 1.26
490	Loans and advances	Annex V.Part 1.27
500	General allowance for banking risks	BAD art 37.2; CRR art 4(95)
510	Debt securities	Annex V.Part 1.26
520	Loans and advances	Annex V.Part 1.27
530	Total

01/01/2021

13.1

Breakdown of loans and advances by collateral and guarantees

Guarantees and collateral		References National GAAP based on BAD		Maximum amount of the collateral or guarantee that can be considered
			References National GAAP compatible IFRS	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	020	030	040	050
			010	Loans and advances	Annex V.Part 2.80	Annex V.Part 2.81
020	of which: Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
030	of which: Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
040	of which: Households	Annex V.Part 1.35(f)	Annex V.Part 1.35(f)

13.2

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

		References National GAAP based on BAD	References National GAAP compatible IFRS	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 National GAAP based on BAD	References National GAAP compatible IFRS	Carrying amount
References National GAAP based on BAD		010
010		Foreclosure [tangible assets]	Annex V.Part 2.84	IFRS 7.38(a); Annex V.Part 2.84

01/01/2021

		References National GAAP based on BAD	References National GAAP compatible IFRS	Fair value hierarchy IFRS 13.93 (b)			Change in fair value for the period Annex V.Part 2.86		Accumulated change in fair value before taxes Annex 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	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8(a)(ii); IAS 39.9, AG 14
020	Derivatives	CRR Annex II	IAS 39.9
030	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11
040	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
050	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
060	Financial assets designated at fair value through profit or loss	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8(a)(i); IAS 39.9
070	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11
080	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
090	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
100	Available-for-sale financial assets	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8 (h)(d); IAS 39.9
110	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11
120	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
130	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
140	Derivatives – Hedge accounting	4th Directive art 42a(1), (5a); art 42c(1)(a); IAS 39.9; Annex V.Part 1.19	IFRS 7.22 (b); IAS 39.9; Annex V.Part 1.19
LIABILITIES
150	Financial liabilities held for trading	4th Directive art 42a(1), (5a); IAS 39.9, AG 14-15	IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15
160	Derivatives	CRR Annex II	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	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
190	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.31
200	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.32-34
210	Financial liabilities designated at fair value through profit or loss	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8 (e) (i); IAS 39.9
220	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
230	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.31
240	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.32-34
250	Derivatives – Hedge accounting	4th Directive art 42a(1), (5a), art 42c(1)(a); Annex V.Part 1.19	IFRS 7.22 (b); IAS 39.9; Annex V.Part 1.19

01/01/2021

		References National GAAP based on BAD	References National GAAP compatible IFRS	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 Annex 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
				IFRS 7.42D.(e)	IFRS 7.42D(e); CRR art 4(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
					CRR art 4(61)	Annex V.Part 2.91, 92		CRR art 4(61)	Annex V.Part 2.91, 92					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	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8 (a)(ii); IAS 39.9, AG 14
020	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11
030	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
040	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
041	Trading financial assets	Annex V.Part 1.15
042	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5
043	Debt securities	Annex V.Part 1.24, 26
044	Loans and advances	Annex V.Part 1.24, 27
050	Financial assets designated at fair value through profit or loss	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8(a)(i); IAS 39.9
060	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11
070	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
080	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
090	Available-for-sale financial assets	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8(d); IAS 39.9
100	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11
110	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
120	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
121	Non-trading non-derivative financial assets measured at fair value through profit or loss	4th Directive art 42a(1), (4)
122	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5
123	Debt securities	Annex V.Part 1.24, 26
124	Loan and advances	4th Directive art 42a(1), (4)(b); part 1.14, part 3.35
125	Non-trading non-derivative financial assets measured at fair value to equity	4th Directive art 42a(1); art 42c (2)
126	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5
127	Debt securities	Annex V.Part 1.24, 26
128	Loan and advances	4th Directive art 42a(1), (4)(b);part 1.14, part 3.35
130	Loans and receivables	4th Directive art 42a(4)(b),(5a); IAS 39.9	IFRS 7.8 (c); IAS 39.9, AG16, AG26
140	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
150	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
160	Held-to-maturity investments	4th Directive art 42a(4)(a),(5a); IAS 39.9	IFRS 7.8(b); IAS 39.9, AG16, AG26
170	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
180	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
181	Non-trading debt instruments measured at a cost-based method	BAD art 37.1; art 42a(4)(b); Annex V.Part 1.16
182	Debt securities	Annex V.Part 1.24, 26
183	Loans and advances	Annex V.Part 1.24, 27
184	Other non-trading non-derivative financial assets	BAD art 35-37
185	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5
186	Debt securities	Annex V.Part 1.24, 26
187	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

		References National GAAP based on BAD	References National GAAP compatible IFRS	Current period
				Income	Expenses
				Annex V.Part 2.95	Annex V.Part 2.95
				010	020
				010	Derivatives -Trading	CRR Annex II; Annex V.Part 2.96	IAS 39.9; Annex V.Part 2.96
020	Debt securities	Annex V.Part 1.26	Annex V.Part 1.26
030	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
040	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
050	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
060	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
070	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
080	Loans and advances	Annex V.Part 1.27	Annex V.Part 1.27
090	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
100	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
110	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
120	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
130	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
140	Households	Annex V.Part 1.35(f)	Annex V.Part 1.35(f)
150	Other assets	Annex V.Part 1.51	Annex V.Part 1.51
160	Deposits	ECB/2008/32 Annex 2.Part 2.9	ECB/2008/32 Annex 2.Part 2.9
170	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
180	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
190	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
200	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
210	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
220	Households	Annex V.Part 1.35(f)	Annex V.Part 1.35(f)
230	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.31
240	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.32-34
250	Derivatives - Hedge accounting, interest rate risk	Annex V.Part 2.95	Annex V.Part 2.95
260	Other Liabilities	Annex V.Part 2.10	Annex V.Part 2.10
270	INTEREST	BAD art 27.Vertical layout(1), (2)	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 National GAAP based on BAD	References National GAAP compatible IFRS	Current period
				010
				010	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11
020	Debt securities	Annex V.Part 1.26	Annex V.Part 1.26
030	Loans and advances	Annex V.Part 1.27	Annex V.Part 1.27
040	Deposits	ECB/2008/32 Annex 2.Part 2.9	ECB/2008/32 Annex 2.Part 2.9
050	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.31
060	Other financial liabilities	Annex V.Part 1.32-34	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	BAD art 27.Vertical layout(6)	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 National GAAP based on BAD	References National GAAP compatible IFRS	Current period
				010
				010	Derivatives	CRR Annex II	IAS 39.9
020	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11
030	Debt securities	Annex V.Part 1.26	Annex V.Part 1.26
040	Loans and advances	Annex V.Part 1.27	Annex V.Part 1.27
050	Short positions		IAS 39 AG 15(b)
060	Deposits	ECB/2008/32 Annex 2.Part 2.9	ECB/2008/32 Annex 2.Part 2.9
070	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.31
080	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.32-34
090	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET	BAD art 27.Vertical layout(6)	IFRS 7.20(a)(i)
100	Derivatives	CRR Annex II
110	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5
120	Debt securities	Annex V.Part 1.26
130	Loans and advances	Annex V.Part 1.27
140	Short positions
150	Deposits	ECB/2008/32 Annex 2.Part 2.9
160	Debt securities issued	Annex V.Part 1.31
170	Other financial liabilities	Annex V.Part 1.32-34
180	GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET	BAD art 27.Vertical layout(6)

16.4

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

		References National GAAP based on BAD	References National GAAP compatible IFRS	Current period
				010
				010	Interest rate instruments and related derivatives	Annex V.Part 2.99(a)	Annex V.Part 2.99(a)
020	Equity instruments and related derivatives	Annex V.Part 2.99(b)	Annex V.Part 2.99(b)
030	Foreign exchange trading and derivatives related with foreign exchange and gold	Annex V.Part 2.99(c)	Annex V.Part 2.99(c)
040	Credit risk instruments and related derivatives	Annex V.Part 2.99(d)	Annex V.Part 2.99(d)
050	Derivatives related with commodities	Annex V.Part 2.99(e)	Annex V.Part 2.99(e)
060	Other	Annex V.Part 2.99(f)	Annex V.Part 2.99(f)
070	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET	BAD art 27.Vertical layout(6)	IFRS 7.20(a)(i)
080	Interest rate instruments and related derivatives	Annex V.Part 2.99(a)
090	Equity instruments and related derivatives	Annex V.Part 2.99(b)
100	Foreign exchange trading and derivatives related with foreign exchange and gold	Annex V.Part 2.99(c)
110	Credit risk instruments and related derivatives	Annex V.Part 2.99(d)
120	Derivatives related with commodities	Annex V.Part 2.99(e)
130	Other	Annex V.Part 2.99(f)
140	GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET	BAD art 27.Vertical layout(6)

16.5

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

		References National GAAP based on BAD	References National GAAP compatible IFRS	Current period	Changes in fair value due to credit risk
					Annex V.Part 2.100
				010	020
				010	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11
020	Debt securities	Annex V.Part 1.26	Annex V.Part 1.26
030	Loans and advances	Annex V.Part 1.27	Annex V.Part 1.27
040	Deposits	ECB/2008/32 Annex 2.Part 2.9	ECB/2008/32 Annex 2.Part 2.9
050	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.31
060	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.32-34
070	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET	BAD art 27.Vertical layout(6)	IFRS 7.20(a)(i)
080	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5
090	Debt securities	Annex V.Part 1.26
100	Loans and advances	Annex V.Part 1.27
110	Deposits	ECB/2008/32 Annex 2.Part 2.9
120	Debt securities issued	Annex V.Part 1.31
130	Other financial liabilities	Annex V.Part 1.32-34
140	GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS AND LIABILITIES, NET	BAD art 27.Vertical layout(6)

16.6

Gains or losses from hedge accounting

		References National GAAP based on BAD	References National GAAP compatible IFRS	Current period
				010
				010	Fair value changes of the hedging instrument [including discontinuation]	4th Directive art 42a(1), (5a); art 42c(1)(a)	IFRS 7.24(a)(i)
020	Fair value changes of the hedged item attributable to the hedged risk	4th Directive art 42a(1), (5a); art 42c(1)(a)	IFRS 7.24(a)(ii)
030	Ineffectiveness in profit or loss from cash flow hedges	4th Directive art 42a(1), (5a); art 42c(1)(a)	IFRS 7.24(b)
040	Ineffectiveness in profit or loss from hedges of net investments in foreign operations	4th Directive art 42a(1), (5a); art 42c(1)(a)	IFRS 7.24(c)
050	GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET	4th Directive art 42a(1), (5a), art 42c(1)(a)	IFRS 7.24

16.7

Impairment on financial and non-financial assets

		References National GAAP based on BAD	References National GAAP compatible IFRS	Current period
				Additions Annex V.Part 2.102	Reversals Annex V.Part 2.102	Total	Accumulated impairment
				010	020	030	040
				010	Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss	BAD art 35-37	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	BAD art 27.Vertical layout(13)-(14)	IAS 28.40-43
070	Subsidiaries		IFRS 10 Appendix A
080	Joint ventures		IAS 28.3
090	Associates	4th Directive art 17	IAS 28.3
100	Impairment or (-) reversal of impairment on non-financial assets		IAS 36.126(a),(b)
110	Property, plant and equipment	BAD art 27.Vertical layout(9)	IAS 16.73(e)(v-vi)
120	Investment properties	BAD art 27.Vertical layout(9)	IAS 40.79(d)(v)
130	Goodwill	BAD art 27.Vertical layout(9)	IAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v)
140	Other intangible assets	BAD art 27.Vertical layout(9)	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 National GAAP based on BAD	References National GAAP compatible IFRS	Accounting scope of consolidation [Carrying amount]
			References National GAAP compatible IFRS	010
			010	Cash and cash balances at central banks	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
050	Financial assets held for trading	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8(a)(ii); IAS 39.9, AG 14
060	Derivatives	CRR Annex II	IAS 39.9
070	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11
080	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
090	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
091	Trading financial assets	Annex V.Part 1.15
092	Derivatives	CRR Annex II; Annex V.Part 1.15
093	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5
094	Debt securities	Annex V.Part 1.24, 26
095	Loans and advances	Annex V.Part 1.24, 27
100	Financial assets designated at fair value through profit or loss	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8(a)(i); IAS 39.9
110	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11
120	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
130	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
140	Available-for-sale financial assets	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8(d); IAS 39.9
150	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11
160	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
170	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
171	Non-trading non-derivative financial assets measured at fair value through profit or loss	4th Directive art 42a(1), (4)
172	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5
173	Debt securities	Annex V.Part 1.24, 26
174	Loan and advances	4th Directive art 42a(1), (4)(b); Annex V.Part 1.24, 27
175	Non-trading non-derivative financial assets measured at fair value to equity	4th Directive art 42a(1); art 42c (2)
176	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5
177	Debt securities	Annex V.Part 1.24, 26
178	Loan and advances	4th Directive art 42a(1), (4)(b); Annex V.Part 1.24, 27
180	Loans and receivables	4th Directive art 42a(4)(b),(5a); IAS 39.9	IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16
190	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
200	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
210	Held-to-maturity investments	4th Directive art 42a(4)(a),(5a); IAS 39.9	IFRS 7.8(b); IAS 39.9, AG16, AG26
220	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
230	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
231	Non-trading debt instruments measured at a cost-based method	BAD art 37.1; art 42a(4)(b); Annex V.Part1.16
232	Debt securities	Annex V.Part 1.24, 26
233	Loans and advances	Annex V.Part 1.24, 27
234	Other non-trading non-derivative financial assets	BAD art 35-37; Annex V.Part 1.17
235	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5
236	Debt securities	Annex V.Part 1.24, 26
237	Loans and advances	Annex V.Part 1.24, 27
240	Derivatives – Hedge accounting	4th Directive art 42a(1), (5a); art 42c(1)(a); IAS 39.9; Annex V.Part 1.19	IFRS 7.22(b); IAS 39.9
250	Fair value changes of the hedged items in portfolio hedge of interest rate risk	4th Directive art 42a(5), (5a); IAS 39.89A (a)	IAS 39.89A(a)
260	Investments in subsidaries, joint ventures and associates	BAD art 4.Assets(7)-(8); 4th Directive art 17; Annex V.Part 2.4	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	BAD art 4.Assets(10)
290	Intangible assets	BAD art 4.Assets(9); CRR art 4(115)	IAS 1.54(c); CRR art 4(115)
300	Goodwill	BAD art 4.Assets(9); CRR art 4(113)	IFRS 3.B67(d); CRR art 4(113)
310	Other intangible assets	BAD art 4.Assets(9)	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	4th Directive art 43(1)(11); CRR art 4(106)	IAS 1.54(o); IAS 12.5; CRR art 4(106)
350	Other assets	Annex V.Part 2.5	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	BAD art 4 Assets	IAS 1.9(a), IG 6

17.2

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

		References National GAAP based on BAD	References National GAAP compatible IFRS	Accounting scope of consolidation [Nominal amount]
				010
				010	Loan commitments given	CRR Annex I; Annex V.Part 2.56, 57	IAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57
020	Financial guarantees given	CRR Annex I; Annex V.Part 2.56, 58	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	CRR Annex I; Annex V.Part 2.56, 59
040	OFF-BALANCE SHEET EXPOSURES

17.3

Liabilities and equity

		References National GAAP based on BAD	References National GAAP compatible IFRS	Accounting scope of consolidation [Carrying amount]
		References National GAAP based on BAD	References National GAAP compatible IFRS	010
010	Financial liabilities held for trading	4th Directive art 42a(1), (5a); IAS 39.9, AG 14-15	IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15
020	Derivatives	CRR Annex II	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	ECB/2008/32 Annex 2.Part 2.9, Annex V.Part 1.30
050	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.31
060	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.32-34
061	Trading financial liabilities	4th Directive art 42a(3)
062	Derivatives	CRR Annex II; Annex V.Part 1.15
063	Short positions
064	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
065	Debt securities issued	Annex V.Part 1.31
066	Other financial liabilities	Annex V.Part 1.32-34
070	Financial liabilities designated at fair value through profit or loss	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8 (e)(i); IAS 39.9
080	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
090	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.31
100	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.32-34
110	Financial liabilities measured at amortised cost	4th Directive art 42a(3), (5a); IAS 39.47	IFRS 7.8(f); IAS 39.47
120	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
130	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.31
140	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.32-34
141	Non-trading non-derivative financial liabilities measured at a cost-based method	4th Directive art 42a(3)
142	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
143	Debt securities issued	Annex V.Part 1.31
144	Other financial liabilities	Annex V.Part 1.32-34
150	Derivatives – Hedge accounting	4th Directive art 42a(1), (5a), art 42c(1)(a); Annex V.Part 1.23	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	4th Directive art 42a(5), (5a); IAS 39.89A(b)	IAS 39.89A(b)
170	Liabilities under insurance and reinsurance contracts		IFRS 4.IG20(a); Annex V.Part 2.106
180	Provisions	BAD art 4.Liabilities(6)	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	4th Directive art 43(1)(11); CRR art 4(108)	IAS 1.54(o); IAS 12.5; CRR art 4(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	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	BAD art 4.Liabilities(9), BAD art 22	IAS 1.54(r), BAD art 22
270	Share premium	BAD art 4.Liabilities(10); CRR art 4(124)	IAS 1.78(e); CRR art 4(124)
280	Equity instruments issued other than capital	Annex V.Part 2.15-16	Annex V.Part 2.15-16
290	Other equity	Annex V.Part 2.17	IFRS 2.10; Annex V.Part 2.17
300	Accumulated other comprehensive income	CRR art 4(100)	CRR art 4(100)
310	Retained earnings	CRR art 4(123)	CRR art 4(123)
320	Revaluation reserves	BAD art 4.Liabilities(12)	IFRS 1.30, D5-D8
325	Fair value reserves	4th Directive art 42a(1)
330	Other reserves	BAD art 4.Liabilities (11)-(13)	IAS 1.54; IAS 1.78 (e)
335	First consolidation differences	7th Directive 19(1)(c)
340	(-) Treasury shares	4th Directive.Assets C (III)(7), D (III)(2); Annex V.Part 2.20	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	BAD art 4.Liabilities(14)	IAS 27.28; IAS 1.83(a)(ii)
360	(-) Interim dividends	CRR Article 26 (2)	IAS 32.35
370	Minority interests [Non-controlling interests]	7th Directive art 21	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	BAD art 4.Liabilities	IAS 1.IG6

01/01/2021

20.1

Geographical breakdown of assets by location of the activities

		References National GAAP based on BAD	References National GAAP compatible IFRS	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	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
050	Financial assets held for trading	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8(a)(ii); IAS 39.9, AG 14
060	Derivatives	CRR Annex II	IAS 39.9
070	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11
080	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
090	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
091	Trading financial assets	Annex V.Part 1.15
092	Derivatives	CRR Annex II; Annex V.Part 1.15
093	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5
094	Debt securities	Annex V.Part 1.24, 26
095	Loans and advances	Annex V.Part 1.24, 27
100	Financial assets designated at fair value through profit or loss	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8(a)(i); IAS 39.9
110	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11
120	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
130	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
140	Available-for-sale financial assets	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8(d); IAS 39.9
150	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11
160	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
170	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
171	Non-trading non-derivative financial assets measured at fair value through profit or loss	4th Directive art 42a(1), (4)
172	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5
173	Debt securities	Annex V.Part 1.24, 26
174	Loan and advances	4th Directive art 42a(1), (4)(b); Annex V.Part 1.24, 27
175	Non-trading non-derivative financial assets measured at fair value to equity	4th Directive art 42a(1); art 42c (2)
176	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5
177	Debt securities	Annex V.Part 1.24, 26
178	Loan and advances	4th Directive art 42a(1), (4)(b); Annex V.Part 1.24, 27
180	Loans and receivables	4th Directive art 42a(4)(b),(5a); IAS 39.9	IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16
190	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
200	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
210	Held-to-maturity investments	4th Directive art 42a(4)(a),(5a); IAS 39.9	IFRS 7.8(b); IAS 39.9, AG16, AG26
220	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
230	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
231	Non-trading debt instruments measured at a cost-based method	BAD art 37.1; art 42a(4)(b); Annex V.Part1.16
232	Debt securities	Annex V.Part 1.24, 26
233	Loans and advances	Annex V.Part 1.24, 27
234	Other non-trading non-derivative financial assets	BAD art 35-37; Annex V.Part 1.17
235	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5
236	Debt securities	Annex V.Part 1.24, 26
237	Loans and advances	Annex V.Part 1.24, 27
240	Derivatives – Hedge accounting	4th Directive art 42a(1), (5a); art 42c(1)(a); IAS 39.9; Annex V.Part 1.19	IFRS 7.22(b); IAS 39.9
250	Fair value changes of the hedged items in portfolio hedge of interest rate risk	4th Directive art 42a(5), (5a); IAS 39.89A (a)	IAS 39.89A(a)
260	Investments in subsidaries, joint ventures and associates	BAD art 4.Assets(7)-(8); 4th Directive art 17; Annex V.Part 2.4	IAS 1.54(e); Annex V.Part 2.4
270	Tangible assets	BAD art 4.Assets(10)
280	Intangible assets	BAD art 4.Assets(9); CRR art 4(115)	IAS 1.54(c); CRR art 4(115)
290	Tax assets		IAS 1.54(n-o)
300	Other assets	Annex V.Part 2.5	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	BAD art 4 Assets	IAS 1.9(a), IG 6

20.2

Geographical breakdown of liabilities by location of the activities

		References National GAAP based on BAD	References National GAAP compatible IFRS	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	4th Directive art 42a(1), (5a); IAS 39.9, AG 14-15	IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15
020	Derivatives	CRR Annex II	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	ECB/2008/32 Annex 2.Part 2.9, Annex V.Part 1.30
050	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.31
060	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.32-34
061	Trading financial liabilities	4th Directive art 42a(3)
062	Derivatives	CRR Annex II; Annex V.Part 1.15
063	Short positions
064	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
065	Debt securities issued	Annex V.Part 1.31
066	Other financial liabilities	Annex V.Part 1.32-34
070	Financial liabilities designated at fair value through profit or loss	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8 (e)(i); IAS 39.9
080	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
090	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.31
100	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.32-34
110	Financial liabilities measured at amortised cost	4th Directive art 42a(3), (5a); IAS 39.47	IFRS 7.8(f); IAS 39.47
120	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
130	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.31
140	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.32-34
141	Non-trading non-derivative financial liabilities measured at a cost-based method	4th Directive art 42a(3)
142	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
143	Debt securities issued	Annex V.Part 1.31
144	Other financial liabilities	Annex V.Part 1.32-34
150	Derivatives – Hedge accounting	4th Directive art 42a(1), (5a), art 42c(1)(a); Annex V.Part 1.23	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	4th Directive art 42a(5), (5a); IAS 39.89A(b)	IAS 39.89A(b)
170	Provisions	BAD art 4.Liabilities(6)	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	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 National GAAP based on BAD	References National GAAP compatible IFRS	Current period
				Domestic activitivies	Non-domestic activities
				Annex V.Part 2.107	Annex V.Part 2.107
				010	020
				010	Interest income	BAD art 27.Vertical layout(1); Annex V.Part 2.21	IAS 1.97; IAS 18.35(b)(iii); Annex V.Part 2.21
020	(Interest expense)	BAD art 27.Vertical layout(2); Annex V.Part 2.21	IAS 1.97; Annex V.Part 2.21
030	(Expenses on share capital repayable on demand)		IFRIC 2.11
040	Dividend income	BAD art 27.Vertical layout(3); Annex V.Part 2.28	IAS 18.35(b)(v); Annex V.Part 2.28
050	Fee and commission income	BAD art 27.Vertical layout(4)	IFRS 7.20(c)
060	(Fee and commission expenses)	BAD art 27.Vertical layout(5)	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	BAD art 27.Vertical layout(6)	IFRS 7.20(a)(ii-v)
080	Gains or (-) losses on financial assets and liabilities held for trading, net	BAD art 27.Vertical layout(6)	IFRS 7.20(a)(i); IAS 39.55(a)
085	Gains or (-) losses on trading financial assets and liabilities, net	BAD art 27.Vertical layout(6)
090	Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net	BAD art 27.Vertical layout(6)	IFRS 7.20(a) (i); IAS 39.55(a)
095	Gains or (-) losses on non trading financial assets and liabilities, net	BAD art 27.Vertical layout(6)
100	Gains or (-) losses from hedge accounting, net	4th Directive art 42a(1), (5a), art 42c(1)(a)	IFRS 7.24
110	Exchange differences [gain or (-) loss], net	BAD art 39	IAS 21.28, 52(a)
120	Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net	BAD art 27.Vertical layout(13)-(14)
130	Gains or (-) losses on derecognition of non financial assets, net		IAS 1.34
140	Other operating income	BAD art 27.Vertical layout(7); Annex V.Part 2.141-143	Annex V.Part 2.141-143
150	(Other operating expenses)	BAD art 27.Vertical layout(10); Annex V.Part 2.141-143	Annex V.Part 2.141-143
155	TOTAL OPERATING INCOME, NET
160	(Administrative expenses)	BAD art 27.Vertical layout(8)
170	(Depreciation)		IAS 1.102, 104
175	(Increases or (-) decreases of the fund for general banking risks, net)	BAD art 38.2
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)	BAD art 35-37	IFRS 7.20(e)
200	(Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates)	BAD art 27.Vertical layout(13)-(14)	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	7th Directive art 31	IFRS 3.Appendix B64(n)(i)
230	Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates	BAD art 27.Vertical layout(13)-(14)	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)	BAD art 27.Vertical layout(15)	IAS 1.82(d); IAS 12.77
270	PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS	BAD art 27.Vertical layout(16)	IAS 1, IG 6
275	Extraordinary profit or (-) loss after tax	BAD art 27.Vertical layout(21)
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	BAD art 27.Vertical layout(23)	IAS 1.82(f)

20.4

Geographical breakdown of assets by residence of the counterparty

z-axis Country of residence of the counterparty

		References National GAAP based on BAD	References National GAAP compatible IFRS	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	CRR Annex II; Annex V.Part 1.15	IAS 39.9
020	Of which: credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
030	Of which: other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
040	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11
050	Of which: credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
060	Of which: other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
070	Of which: non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
080	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
090	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
100	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
110	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
120	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
130	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
140	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
150	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
160	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
170	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
180	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
190	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
200	Of which: Small and Medium-sized Enterprises	SME Art 1 2(a)	SME Art 1 2(a)
210	Of which: Commercial immovable property
220	Households	Annex V.Part 1.35(f)	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 National GAAP based on BAD	References National GAAP compatible IFRS	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	CRR Annex I; Annex V.Part 2.56, 57	IAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57
020	Financial guarantees given	CRR Annex I; Annex V.Part 2.56, 58	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	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 National GAAP based on BAD	References National GAAP compatible IFRS	Carrying amount
				Annex V.Part 1.28, 2.107
				010
				010	Derivatives	CRR Annex II	IAS 39.9, AG 15(a)
020	Of which: credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
030	Of which: other financial corporations	Annex V.Part 1.35(d)	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)	Annex V.Part 1.35(c)
060	Of which: other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
070	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
080	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
090	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
100	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
110	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
120	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
130	Households	Annex V.Part 1.35(f)	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
			Gross carrying amount	Accumulated impairment or Accumulated changes in fair value due to credit risk
		References National GAAP compatible IFRS	Annex V.Part 2.109	Annex V.Part 2.46
		References National GAAP based on BAD	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 National GAAP based on BAD	References National GAAP compatible IFRS	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	BAD art 4.Assets(9)	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 National GAAP based on BAD BAD art 27.Vertical layout(4), (5)	References National GAAP compatible IFRS IFRS 7.20(c )	Current period
				010
				010	Fee and commission income	ITS 2.Part 2.10-12
020	Securities
030	Issuances	Annex V.Part 2.116(a)	Annex V.Part 2.116(a)
040	Transfer orders	Annex V.Part 2.116(b)	Annex V.Part 2.116(b)
050	Other	Annex V.Part 2.116(c)	Annex V.Part 2.116(c)
060	Clearing and settlement	Annex V.Part 2.116(d)	Annex V.Part 2.116(d)
070	Asset management	Annex V.Part 2.116(e); Annex V.Part 2.117(a)	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)	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)	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)	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)	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)	Annex V.Part 2.117(f)
150	Collective investment
160	Insurance products
170	Other
180	Structured Finance	Annex V.Part 2.116(f)	Annex V.Part 2.116(f)
190	Servicing of securitization activities	Annex V.Part 2.116(g)	Annex V.Part 2.116(g)
200	Loan commitments given	Annex V.Part 2.116(h)	IAS 39.47(d)(ii); Annex V.Part 2.116(h)
210	Financial guarantees given	Annex V.Part 2.116(h)	IAS 39.47(c)(ii); Annex V.Part 2.116(h)
220	Other	Annex V.Part 2.116(j)	Annex V.Part 2.116(j)
230	(Fee and commission expenses)		ITS 2.Part 2.10-12
240	(Clearing and settlement)	Annex V.Part 2.116(d)	Annex V.Part 2.116(d)
250	(Custody)	Annex V.Part 2.117(b)	Annex V.Part 2.117(b)
260	(Servicing of securitization activities)	Annex V.Part 2.116(g)	Annex V.Part 2.116(g)
270	(Loan commitments received)	Annex V.Part 2.116(i)	Annex V.Part 2.116(i)
280	(Financial guarantees received)	Annex V.Part 2.116(i)	Annex V.Part 2.116(i)
290	(Other)	Annex V.Part 2.116(j)	Annex V.Part 2.116(j)

22.2

Assets involved in the services provided

		References National GAAP based on BAD	References National GAAP compatible IFRS	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)	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)	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)	Annex V.Part 2.117(c)
110	Fiduciary transactions	Annex V.Part 2.117(d)	Annex V.Part 2.117(d)
120	Payment services	Annex V.Part 2.117(e)	Annex V.Part 2.117(e)
130	Customer resources distributed but not managed [by type of product]	Annex V.Part 2.117(f)	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 National GAAP compatible IFRS	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 items 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 2.118		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 National GAAP based on BAD	References National GAAP compatible IFRS	Securitisation Special Purpose Entities	Asset management	Other activities
				CRR art 4 (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	CRR Annex II; Annex V.Part 1.6	IAS 39.9
040	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11
050	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
060	Loans and advances	Annex V.Part 1.24, 27	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	CRR Annex II	IAS 39.9, AG 15 (a)
100	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
110	Debt securities issued	Annex V.Part 1.31	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	Annex V.Part 2.61

01/01/2021

31.1

Related parties: amounts payable to and amounts receivable from

				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
				References National GAAP compatible IFRS	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)
			References National GAAP based on BAD		4th Directive art 43(7a)	4th Directive art 43(7a)	4th Directive art 43(7a)	4th Directive art 43(7a)	4th Directive art 43(7a)
				Annex V.Part 2.120	Annex V.Part 2.120	010	020	030	040	050
010	Selected financial assets		IAS 24.18(b)
020	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11
030	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
040	Loans and advances	Annex V.Part 1.24, 27	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	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
080	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.31
090	Nominal amount of loan commitments, financial guarantees and other commitments given	Annex V.Part 2.62	IAS 24.18(b); Annex V.Part 2.62
100	of which: defaulted	Annex V.Part 2.61	IAS 24.18(b); Annex V.Part 2.61
110	Loan commitments, financial guarantees and other commitments received	Annex V.Part 2.63, 121	IAS 24.18(b); Annex V.Part 2.63, 121
120	Notional amount of derivatives	Annex V.Part 2.70-71	Annex V.Part 2.70-71
130	Allowances and provisions for impaired debt instruments, defaulted guarantees and defaulted commitments		IAS 24.18(c)

31.2

Related parties: expenses and income generated by transactions with

				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
				References National GAAP compatible IFRS	IAS 24.19(a),(b)	IAS 24.19(c)	IAS 24.19(d),(e)	IAS 24.19(f)	IAS 24.19(g)
			References National GAAP based on BAD
				Annex V.Part 2.120	Annex V.Part 2.120	010	020	030	040	050
010	Interest income	BAD art 27.Vertical layout(1); Annex V.Part 2.21	IAS 24.18(a); IAS 18.35(b)(iii); Annex V.Part 2.21
020	Interest expenses	BAD art 27.Vertical layout(2); Annex V.Part 2.21	IAS 24.18(a); IAS 1.97; Annex V.Part 2.21
030	Dividend income	BAD art 27.Vertical layout(3); Annex V.Part 2.28	IAS 24.18(a); IAS 18.35(b)(v); Annex V.Part 2.28
040	Fee and commission income	BAD art 27.Vertical layout(4)	IAS 24.18(a); IFRS 7.20(c)
050	Fee and commission expenses	BAD art 27.Vertical layout(5)	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	BAD art 27.Vertical layout(6)	IAS 24.18(a)
070	Gains or (-) losses on derecognition of non-financial assets	Annex V.Part 2.122	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 423(b); 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)
Annex V.Part 2.123, 124(a)	Annex V.Part 2.123, 124(b)	Annex V.Part 2.123, 124(c)	Annex V.Part 2.123, 124(d)	Annex V.Part 2.123, 124(e)	Annex V.Part 2.123, 124(f)	Annex V.Part 2.123, 124(f)	Annex V.Part 2.123, 124(f)	Annex V.Part 2.123, 124(q)	Annex V.Part 2.123, 124(h)	Annex V.Part 2.123, 124(i)	Annex V.Part 2.123, 124(j)	Annex V.Part 2.123, 124(k)	Annex V.Part 2.123, 124(l)	Annex V.Part 2.123, 124(m)	CRR art 423(b); 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)	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)
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 National GAAP based on BAD	References National GAAP compatible IFRS	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	4th Directive art 42a(4)(b),(5a); IAS 39.9	IFRS 7.8 (c); IAS 39.9, AG16, AG26
020	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
030	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
040	Held-to-maturity investments	4th Directive art 42a(4)(a),(5a); IAS 39.9	IFRS 7.8(b); IAS 39.9, AG16, AG26
050	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
060	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
070	Financial liabilities measured at amortised cost	4th Directive art 42a(3), (5a); IAS 39.47	IFRS 7.8(f); IAS 39.47
080	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
090	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.31
100	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.32-34

41.2

Use of the Fair Value Option

				Carrying amount
Financial instruments designated at fair value through profit or loss		References National GAAP based on BAD	References National GAAP compatible IFRS	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; Annex V.Part 2.127
ASSETS				010	020	030
LIABILITIES
010	Financial assets designated at fair value through profit or loss	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8(a)(i); IAS 39.9
020	Equity Instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11
030	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
040	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
050	Financial liabilities designated at fair value through profit or loss	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8(e)(i); IAS 39.9
060	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
070	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.31
080	Other financial liabilities	Annex V.Part 1.32-34	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 National GAAP based on BAD	References National GAAP compatible IFRS	Carrying amount
	FINANCIAL ASSETS			010
FINANCIAL LIABILITES
010	Financial assets held for trading	4th Directive art 42a(4)(b),(5a); IAS 39.9; Annex V.Part 2.129	IAS 39.9; Annex V.Part 2.129
020	Available-for-sale [Host contracts]	4th Directive art 42a(4)(b),(5a); IAS 39.11; Annex V.Part 2.130	IAS 39.11; Annex V.Part 2.130
030	Loans and receivables [Host contracts]	4th Directive art 42a(4)(b),(5a); IAS 39.11; Annex V.Part 2.130	IAS 39.11; Annex V.Part 2.130
040	Held-to-maturity investments [Host contracts]	4th Directive art 42a(4)(b),(5a); IAS 39.11; Annex V.Part 2.130	IAS 39.11; Annex V.Part 2.130
050	Financial liabilities held for trading	4th Directive art 42a(4)(b), (5a); IAS 39.9; Annex V.Part 2.129	IAS 39.9; Annex V.Part 2.129
060	Financial liabilities measured at amortized cost [Host contracts]	4th Directive art 42a(4)(b), (5a); IAS 39.9; Annex V.Part 2.130	IAS 39.11; Annex V.Part 2.130

01/01/2021

		References National GAAP compatible IFRS	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

				Carrying amount
				Pensions and other employment defined benefit obligations	Other long term employee benefits	Restructuring	Pending legal issues and tax litigation	Commitments and guarantees given	Other provisions	Total
				References National GAAP compatible IFRS	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
			References National GAAP based on BAD		Annex V.Part 2.7	Annex V.Part 2.8			BAD art 24-25, 33(1)
			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 National GAAP compatible IFRS	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 National GAAP compatible IFRS	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 National GAAP based on BAD	References National GAAP compatible IFRS	Current period
				010
				010	Pension and similar expenses	Annex V.Part 2.139(a)	Annex V.Part 2.139(a)
020	Share based payments	Annex V.Part 2.139b)	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 National GAAP based on BAD	References National GAAP compatible IFRS	Current period	Changes in fair value due to credit risk
				010	020
				010	Financial assets designated at fair value through profit or loss	4th Directive art 42a(1),(5a); IAS 39.9	IFRS 7.20(a)(i); IAS 39.55(a)
020	Financial liabilities designated at fair value through profit or loss	4th Directive art 42a(1),(5a); IAS 39.9	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	BAD art 27.Vertical layout(6)	IFRS 7.20(a)(i)

45.2

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

		References National GAAP based on BAD	References National GAAP compatible IFRS	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 National GAAP based on BAD	References National GAAP compatible IFRS	Income	Expenses
				010	020
				010	Changes in fair value in tangible assets measured using the fair value model	Annex V.Part 2.141	IAS 40.76(d); Annex V.Part 2.141
020	Investment property	Annex V.Part 2.141	IAS 40.75(f); Annex V.Part 2.141
030	Operating leases other than investment property	Annex V.Part 2.142	IAS 17.50, 51, 56(b); Annex V.Part 2.142
040	Other	Annex V.Part 2.143	Annex V.Part 2.143
050	OTHER OPERATING INCOME OR EXPENSES	Annex V.Part 2.141-142	Annex V.Part 2.141-142

01/01/2021

Sources of equity changes			Capital	Share premium	Equity instruments issued other than Capital	Other equity	Accumulated other comprehensive income	Retained earnings	Revaluation reserves	Fair value reserves	Other reserves	First consolidation differences	(-) Treasury shares	Profit or (-) loss atributable to owners of the parent	(-) Interim dividends	Minority interests		Total
																Accumulated Other Comprehensive Income	Other items	Total
																References National GAAP compatible IFRS	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(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
		References National GAAP based on BAD		BAD art 4.Liabilities(9), BAD art 22	BAD art 4.Liabilities(10); CRR art 4(124)	Annex V.Part 2.15-17	Annex V.Part 2.17	4th Directive art 42a(1), (5a)	BAD art 4 Liabilities (13); CRR art 4(123)		BAD art 4.Liabilities(12)		7th Directive 19(1)(c)	4th Directive.Assets C (III)(7), D (III)(2); Annex V.Part 2.20	BAD art 4.Liabilities(14)	CRR Article 26(2b)	7th Directive art 21	7th Directive art 21
		010		020	030	040	050	060	070	075	080	085	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 IV

z-axis Country of residence of the counterparty

z-axis Country of residence of the counterparty

z-axis Country of residence of the counterparty

z-axis Country of residence of the counterparty