RepMap
FINREP 4.4validation

Releases (DPM and templates)

Annex V text editions

What's new FINREP 4.2.1 → 4.4

A release is the EBA package of templates and rules. A variant is an alternative set of templates inside a release (IFRS 18 replaces some IAS 1 templates). Annex V editions are versions of the instruction text.

Annex V — FINREP instructions

EBA edition for reporting framework 4.2 (instructions published under Art. 22 of Regulation (EU) 2024/3117) · 432 paragraphs · official text, verbatim

Part 1

1 References

  1. 1This Annex contains additional instructions for the financial information templates (‘FINREP’) in Annexes III …
  2. 2Institutions that use national accounting standards compatible with IFRS (‘compatible national GAAP’) shall ap…
  3. 3The data points identified in the templates shall be drawn up in accordance with the recognition, offsetting a…
  4. 4An institution shall only submit those parts of the templates relating to:
  5. 5For the purposes of Annexes III and IV as well as this Annex, the following abbreviations shall apply:

2 Conventions

  1. 6For the purposes of Annexes III and IV, a data point shadowed in grey shall mean that that data point is not r…
  2. 7Templates in Annexes III and IV include implicit validation rules which are laid down in the templates themsel…
  3. 8The use of brackets in the label of an item in a template means that this item is to be subtracted to obtain a…
  4. 9Items that shall be reported in negative are identified in the compiling templates by including ‘(-)’ at the b…
  5. 10In the ‘Data Point Model’ (‘DPM’) for financial information reporting templates of Annexes III and IV, every d…
  6. 11Schematically, this convention works as in Table 1.

3 Consolidation

  1. 12Unless specified otherwise in this Annex, FINREP templates shall be prepared using the prudential scope of con…

4 Accounting portfolios of financial instruments

  1. 13For the purposes of Annexes III and IV as well as this Annex, ‘accounting portfolios’ means financial instrume…
  2. 14Under national GAAP, institutions that are permitted or required to apply certain valuation rules for financia…

4 Accounting portfolios of financial instruments › 4.1 Financial assets

  1. 15The following accounting portfolios based on IFRS shall be used for financial assets:5
  2. 16The following accounting portfolios based on national GAAP shall be used for financial assets:4
  3. 17‘Trading financial assets’ includes all financial assets classified as trading under the relevant national GAA…17
  4. 18Under national GAAP based on BAD, for financial assets, ‘cost-based methods’ shall include those valuation rul…4
  5. 19Under national GAAP based on BAD, ‘Non-trading non-derivative financial assets measured at a cost-based method…8
  6. 20Under national GAAP based on BAD, ‘Other non-trading non-derivative financial assets’ shall include financial …9
  7. 21Regardless of their measurement method, investments in subsidiaries, joint ventures and associates that are no…9
  8. 22‘Derivatives - Hedge accounting’ shall include derivatives with a positive balance for the reporting instituti…13

4 Accounting portfolios of financial instruments › 4.2 Financial liabilities

  1. 23The following accounting portfolios based on IFRS shall be used for financial liabilities:
  2. 24The following accounting portfolios based on national GAAP shall be used for financial liabilities:12
  3. 25‘Trading financial liabilities’ includes all financial liabilities classified as trading under the relevant na…11
  4. 26‘Derivatives - Hedge accounting’ shall include derivatives with a negative balance for the reporting instituti…20

5 Financial instruments

  1. 27For the purposes of Annexes III and IV as well as this Annex, "the carrying amount" means the amount to be rep…193
  2. 28If recognised under the relevant national GAAP based on BAD, accruals and deferrals of financial instruments i…81
  3. 29Where applicable under national GAAP based on BAD, ‘Haircuts for trading positions valued at fair value’ shall…6

5 Financial instruments › 5.1 Financial assets

  1. 30Financial assets shall be distributed among the following classes of instruments: ‘Cash on hand’, ‘Derivatives…5
  2. 31‘Debt securities’ are debt instruments held by the institution issued as securities that are not loans, as def…168
  3. 32‘Loans and advances’ are debt instruments held by the institutions that are not securities. That item includes…263
  4. 33In FINREP, ‘debt instruments’ shall include ‘loans and advances’ and ‘debt securities’.8

5 Financial instruments › 5.2 Gross carrying amount

  1. 34Gross carrying amount of debt instruments shall have the following meaning:115

5 Financial instruments › 5.3 Financial liabilities

  1. 35Financial liabilities shall be distributed among the following classes of instruments: ‘Derivatives’, ‘Short p…
  2. 36For the purposes of Annexes III and IV as well as this Annex, ‘deposits’ shall be deposits as defined in the T…66
  3. 37‘Debt securities issued’ shall be debt instruments issued as securities by the institution that are not deposi…63
  4. 38‘Other financial liabilities’ shall include all financial liabilities other than derivatives, short positions,…57
  5. 39Under IFRS, ‘Other financial liabilities’ shall include financial guarantees given where they are measured eit…54
  6. 40Where loan commitments, financial guarantees and other commitments given are measured at fair value through pr…54
  7. 41‘Other financial liabilities’ shall also include dividends to be paid, amounts payable in respect of suspense …54

6 Counterparty breakdown

  1. 42Where a breakdown by counterparty is required the following counterparty sectors shall be used:1096
  2. 43The counterparty sector allocation shall be based exclusively on the nature of the immediate counterparty. The…
  3. 44The immediate counterparties in the following transactions shall be:283

Part 2

1 Balance sheet › 1.1 Assets (1.1)

  1. 1‘Cash on hand’ shall include holdings of national and foreign banknotes and coins in circulation that are comm…9
  2. 2‘Cash balances at central banks’ shall include ‘loans and advances’ that are balances receivable on demand at …27
  3. 3‘Other demand deposits’ shall include ‘loans and advances’ that are balances receivable on demand with credit …27
  4. 4‘Investments in subsidiaries, joint ventures and associates’ shall include the investments in associates, join…9
  5. 5Assets that are not financial assets and that due to their nature could not be classified in specific balance …12
  6. 6Under the relevant national GAAP based on BAD, the carrying amount of repurchased own shares shall be reported…5
  7. 7‘Non-current assets and disposal groups classified as held for sale’ shall have the same meaning as under IFRS…4

1 Balance sheet › 1.2 Liabilities (1.2)

  1. 8Under national GAAP based on BAD, provisions for contingent losses arising from the ineffective part of portfo…3
  2. 9Provisions for ‘Pensions and other post-employment defined benefit obligations’ shall include the amount of ne…8
  3. 10Under IFRS, provisions for ‘Other long-term employee benefits’ shall include the amount of the deficits in the…6
  4. 11Under IFRS, provisions for ‘Commitments and guarantees given’ shall include provisions related to all commitme…6
  5. 12‘Share capital repayable on demand’ shall include the capital instruments issued by the institution that do no…6
  6. 13Liabilities that are not financial liabilities and that due to their nature could not be classified in specifi…9
  7. 14‘Liabilities included in disposal groups classified as held for sale’ shall have the same meaning as under IFR…8
  8. 15Under national GAAP based on BAD ‘Funds for general banking risks’ are amounts that have been assigned in acco…2

1 Balance sheet › 1.3 Equity (1.3)

  1. 16Under IFRS, equity instruments that are financial instruments shall include those contracts under the scope of…
  2. 17Under the relevant national GAAP based on BAD, ‘Unpaid capital which has been called up’ shall include the car…1
  3. 18‘Equity component of compound financial instruments’ shall include the equity component of compound financial …12
  4. 19‘Other equity instruments issued’ shall include equity instruments that are financial instruments other than ‘…12
  5. 20‘Other equity’ shall comprise all equity instruments that are not financial instruments including, among other…10
  6. 21‘Fair value changes of equity instruments measured at fair value through other comprehensive income’ shall inc…2
  7. 22‘Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other compre…4
  8. 23‘Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in t…2
  9. 24‘Hedge of net investments in foreign operations (effective portion)’ shall include the foreign currency transl…2
  10. 25‘Hedging derivatives. Cash flow hedges reserve (effective portion)’ shall include the cash flow hedge reserve …2
  11. 26‘Fair value changes of debt instruments measured at fair value through other comprehensive income’ shall inclu…2
  12. 27‘Hedging instruments (not designated elements)’ shall include the accumulated changes in fair value of all of …
  13. 28Under IFRS, ‘Revaluation reserves’ shall include the amount of reserves resulting from first-time adoption to …4
  14. 29‘Other reserves’ shall be split between ‘Reserves or accumulated losses of investments in subsidiaries, joint …6
  15. 30‘Treasury shares’ shall cover all financial instruments that have the characteristics of own equity instrument…6

2 Statement of profit or loss (2)

  1. 31Interest income and interest expense from financial instruments measured at fair value through profit or loss …18
  2. 32Institutions shall report the following items, which include income and expense in relation to related parties…
  3. 33‘Interest income. Financial assets held for trading’ and ‘Interest expenses. Financial liabilities held for tr…4
  4. 34Where the clean price is used, ‘Interest income. Financial assets held for trading’ and ‘Interest expenses. Fi…4
  5. 35‘Interest income. Derivatives – Hedge accounting, interest rate risk’ and ‘Interest expenses. Derivatives – He…4
  6. 36‘Interest income - other assets’ shall include amounts of interest income not included in the other items, lik…2
  7. 37Under IFRS and where not provided otherwise in national GAAP, interest in relation to financial liabilities wi…3
  8. 38‘Interest expenses - other liabilities’ shall include amounts of interest expenses not included in the other i…2
  9. 39Under IFRS and where not provided otherwise in national GAAP, interest in relation to financial assets with a …3
  10. 40Dividend income on equity instruments measured at fair value through profit or loss shall be reported either a…13
  11. 41Dividend income on equity instruments designated at fair value through other comprehensive income shall encomp…2
  12. 42Dividend income from investments in subsidiaries, joint ventures and associates shall include the dividends of…3
  13. 43‘Gains or (-) losses on financial assets and liabilities held for trading, net’ shall include gains and losses…4
  14. 44‘Gains or losses on financial assets and liabilities designated at fair value through profit or loss’ shall in…4
  15. 45‘Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through p…7
  16. 46Where a change in business model leads to the reclassification of a financial asset into a different accountin…6
  17. 47‘Gains or (-) losses from hedge accounting, net’ shall include gains and losses on hedging instruments and on …4
  18. 48‘Gains or losses on derecognition of non-financial assets’ shall include the gains and losses on derecognition…5
  19. 48i‘Cash contributions to resolution funds and deposit guarantee schemes’ shall include the amounts of contributi…9
  20. 49‘Modification gains or (-) losses, net’ shall include the amounts arising from adjusting the gross carrying am…4
  21. 50‘Provisions or (-) reversal of provisions. Commitments and guarantees given’ shall include the net charges in …5
  22. 51Under IFRS, ‘Impairment or (-) reversal of impairment on financial assets not measured at fair value through p…4
  23. 52Under national GAAP based on BAD ‘Impairment or (-) reversal of impairment on financial assets not measured at…2
  24. 53‘Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or los…6
  25. 54The share of profit or loss from subsidiaries, associates and joint ventures which are accounted for under the…4
  26. 55‘Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as disc…4
  27. 56Under IFRS, the gains or losses on derecognition of investments in subsidiaries, joint ventures and associates…10

3 Statement of comprehensive income (3)

  1. 57‘Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive inc…8
  2. 58‘Hedge of net investments in foreign operations (effective portion)’ shall include the change in the accumulat…4
  3. 59For hedges of net investment in foreign operations and cash flow hedges, the respective amounts reported in ‘T…4
  4. 60‘Hedging instruments (not designated elements)’ shall include changes in the accumulated changes in fair value…4
  5. 61For options, the amounts reclassified to profit or loss and reported in ‘Transferred to profit or loss’’ shall…2
  6. 62‘Debt instruments at fair value through other comprehensive income’ shall include gains or losses on debt inst…2
  7. 63Where a financial asset is reclassified out of the amortised cost measurement category and into the fair value…2
  8. 64Where a financial asset is reclassified out of the fair value through other comprehensive income measurement c…4
  9. 65For all components of the other comprehensive income, ‘Other reclassifications’ shall include transfers other …10
  10. 66Under IFRS ‘Income tax relating to items that will not be reclassified’ and ‘Income tax relating to items that…4

4 Breakdown of financial assets by instrument and by counterparty sector (4)

  1. 67Financial assets shall be broken down by accounting portfolio and instrument and – where required – by counter…15
  2. 68Derivatives reported as trading financial assets under GAAP based on BAD include instruments measured at fair …1
  3. 69For the purposes of Annexes III and IV as well as this Annex, ‘accumulated negative changes in fair value due …20
  4. 70For the purposes of Annexes III and IV as well as this Annex, ‘accumulated impairment’ shall have the followin…49
  5. 71Under IFRS, accumulated impairment shall include the allowance for expected credit losses for financial assets…43
  6. 72‘Accumulated partial write-offs’ and ‘Accumulated total write-offs’ shall include, respectively, the accumulat…20
  7. 73Where a debt instrument is eventually totally written-off because of successive partial write-offs, the cumula…18
  8. 74Write-offs shall constitute a derecognition event and relate to a financial asset in its entirety or to a port…20
  9. 75The column ‘of which: Instruments with low credit risk’ shall include instruments that are determined to have …6
  10. 76Trade receivables within the meaning of IAS 1.54(h), contract assets and lease receivables for which the simpl…
  11. 78In template 4.5, institutions shall report the carrying amount of ‘Loans and advances’ and ‘Debt securities’ t…4
  12. 79In template 4.8, information to be reported depends on whether Non-trading non-derivative financial assets mea…10
  13. 80In template 4.9, financial assets measured under moderate LOCOM and their associated value adjustments shall b…4
  14. 81In template 4.10, assets measured at strict LOCOM as well as their associated value adjustments shall be repor…4
  15. 82Under national GAAP based on BAD, the amount of general allowances for banking risk to be reported in the appl…3

5 Breakdown of non-trading loans and advances by product (5)

  1. 83Loans and advances other than those held for trading, trading assets or held for sale assets shall be broken d…
  2. 84Balances receivable on demand classified as ‘Cash, cash balances at central banks and other demand deposits’ s…
  3. 85Loans and advances shall be allocated to the following products:28
  4. 86Loans and advances shall be classified on the basis of the collateral received as follows:147
  5. 87Loans and advances shall be classified based on the collateral and irrespective of the purpose of the loan. Th…147
  6. 88Loans and advances shall be classified on the basis of their purpose as:44
  7. 89Loans shall be classified on the basis of how they can be recovered. ‘Project finance loans’ shall include loa…4

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

  1. 90Gross carrying amount of loans and advances to non-financial corporations other than those included in the hel…1
  2. 91The classification of the exposures incurred jointly by more than one obligor shall be done in accordance with…6
  3. 92Reporting of NACE codes shall be done with the first level of disaggregation (by ‘section’). Institutions shal…1
  4. 93Under IFRS, financial assets subject to impairment are those included in the following accounting portfolios: …1

7 Financial assets subject to impairment that are past due (7)

  1. 94The carrying amount of debt instruments that are included in the accounting portfolios subject to impairment s…3
  2. 95Accounting portfolios subject to impairment shall be financial assets subject to impairment, as defined as in …3
  3. 96Financial assets shall qualify as past due where any amount of principal, interest or fee has not been paid at…30

8 Breakdown of financial liabilities (8)

  1. 97‘Deposits’ and the product breakdown shall be defined in accordance with the Table of Part 2 of Annex II to th…12
  2. 98‘Debt securities issued’ shall be disaggregated into the following type of products:8
  3. 99‘Subordinated financial liabilities’ issued shall be treated in the same way as other financial liabilities in…3
  4. 100Template 8.2 shall include the carrying amount of ‘Deposits’ and ‘Debt securities issued’ that shall be subord…6
  5. 101‘Accumulated changes in fair value due to changes in own credit risk’ shall include all the said accumulative …1

9 Loan commitments, financial guarantees and other commitments (9)

  1. 102Off-balance sheet exposures shall include the off-balance sheet items listed in Annex I to CRR. In templates 9…39
  2. 103Information on loan commitments, financial guarantees and other commitments given and received shall include b…37
  3. 104Loan commitments, financial guarantees and other commitments given listed in Annex I to CRR may be instruments…27
  4. 105Under IFRS, loan commitments, financial guarantees and other commitments given shall be reported in template 9…27
  5. 106Liabilities that shall be recognised as credit losses for the financial guarantees and commitments given refer…13
  6. 107Institutions under IFRS shall report the nominal amount and provisions of instruments that are subject to the …24
  7. 108Only the nominal amount of the commitment shall be reported in template 9.1.1 where a debt instrument includes…16
  8. 109A financial guarantee or a commitment to provide a loan at a below-market rate that is measured in accordance …8
  9. 110Where loan commitments, financial guarantees and other commitments are measured at fair value in accordance wi…4
  10. 111The nominal amount and provisions of other commitments or guarantees that are within the scope of IAS 37 or IF…4
  11. 112Institutions under national GAAP based on BAD shall report in template 9.1 the nominal amount of commitments a…15
  12. 113‘Loan commitments’ shall be firm commitments to provide credit under pre-specified terms and conditions, excep…24
  13. 114‘Financial guarantees’ shall be contracts that require the issuer to make specified payments to reimburse the …24
  14. 115‘Other commitments’ shall include the following items of Annex I to CRR:21
  15. 116Under IFRS, the following items are recognised in the balance sheet and, consequently, shall not be reported a…23
  16. 117The item ‘of which: non-performing’ shall include the nominal amount of those loan commitments, financial guar…14
  17. 118For financial guarantees, loan commitments and other commitments given, the ‘Nominal amount’ shall be the amou…51
  18. 119In template 9.2, for loan commitments received, the nominal amount shall be the total undrawn amount that the …42

10 Derivatives and hedge accounting (10 and 11)

  1. 120For the purpose of templates 10 and 11, derivatives shall be considered either as hedging derivatives where th…12
  2. 121The carrying amount and the notional amount of the derivatives held for trading, including economic hedges, as…
  3. 122Under the relevant national GAAP based on BAD, all derivatives shall be reported in these templates irrespecti…
  4. 123The breakdown of the carrying amount, fair value and notional amount of trading and hedging derivatives by acc…
  5. 124Trading derivatives and hedging derivatives which, in accordance with national GAAP based on BAD, are measured…8
  6. 125Template 11 shall include hedging instruments and hedged items irrespective of the accounting standard used to…
  7. 126Derivatives included in hybrid instruments, which have been separated from the host contract, shall be reporte…
  8. 127Commitments considered as derivatives (IFRS 9.2.3(b)) and credit derivatives that do not meet the definition o…
  9. 128The carrying amount of non-derivative financial assets or non-derivative financial liabilities that are recogn…

10 Derivatives and hedge accounting (10 and 11) › 10.1 Classification of derivatives by type of risk

  1. 129All derivatives shall be classified into one of the following risk categories:84
  2. 130Where a derivative is influenced by more than one type of underlying risk, the instrument shall be allocated t…

10 Derivatives and hedge accounting (10 and 11) › 10.2 Amounts to be reported for derivatives

  1. 131Under IFRS, the ‘carrying amount’ for all derivatives (hedging or trading) shall be the fair value. Derivative…6
  2. 132In addition to carrying amounts as defined in paragraph 27 of Part 1 of this Annex, fair values shall be repor…6
  3. 133The ‘Notional amount’ shall be the gross nominal of all deals concluded and not yet settled at the reference d…15
  4. 134The column ‘Notional amount’ of derivatives shall include, for each line item, the sum of the notional amounts…15
  5. 135The ‘Notional amount’ shall be reported by ‘total’ and by ‘of which: sold’ for the line items: ‘OTC options’, …15
  6. 136The allocation of a transaction as ‘OTC’ or ‘Organized market’ shall be based on the nature of the market wher…116

10 Derivatives and hedge accounting (10 and 11) › 10.3 Derivatives classified as ‘economic hedges’

  1. 137Derivatives that are held for hedging purposes but which do not meet the criteria to be effective hedging inst…18
  2. 138‘Economic hedges’ shall not include derivatives for proprietary trading.18
  3. 139Derivatives that meet the definition of ‘economic hedges’ shall be reported separately in template 10 for each…18
  4. 140Credit derivatives used to manage the credit risk of all, or part of, a financial instrument that is designate…6

10 Derivatives and hedge accounting (10 and 11) › 10.4 Breakdown of derivatives by counterparty sector

  1. 141The carrying amount and the total notional amount of derivatives held for trading, and also of derivatives hel…18
  2. 142All OTC derivatives, irrespective of the type of risk to which they are related, shall be broken down by those…6

10 Derivatives and hedge accounting (10 and 11) › 10.5 Hedge accounting under national GAAP (11.2)

  1. 143Where national GAAP under BAD require the allocation of hedging derivatives across categories of hedges, the h…6
  2. 144Where applicable in accordance with national GAAP based on BAD, ‘Cost price hedges’ shall refer to a hedging c…1

10 Derivatives and hedge accounting (10 and 11) › 10.6 Amount to be reported for non-derivative hedging instruments (11.3 and 11.3.1)

  1. 145For non-derivative hedging instruments, the amount to be reported shall be the carrying amount of those non-de…7

10 Derivatives and hedge accounting (10 and 11) › 10.7 Hedged items in fair value hedges (11.4)

  1. 146The carrying amount of hedged items in a fair value hedge recognised on the statement of financial position sh…8
  2. 147‘Micro-hedges’ shall be hedges other than portfolio hedge of interest rate risk in accordance with IAS 39.89A.…4
  3. 148‘Hedge adjustments on micro-hedges’ shall include all hedge adjustments for all the micro-hedges as defined in…4
  4. 149‘Hedge adjustments included in the carrying amount of assets/liabilities’ shall be the accumulated amount of t…2
  5. 150‘Remaining adjustments for discontinued micro-hedges including hedges of net positions’ shall include those he…2
  6. 151Where a group of financial assets or financial liabilities, including a group of financial assets or financial…8
  7. 152‘Hedged items in portfolio hedge of interest rate risk’ shall include financial assets and financial liabiliti…2

11 Movements in allowances and provisions for credit losses (12) › 11.1 Movements in allowances for credit losses and impairment of equity instruments under national GAAP based on BAD (12.0)

  1. 153Template 12.0 contains a reconciliation of the opening and closing balances of the allowance account for finan…1
  2. 154‘Increases due to amounts set aside for estimated loan losses during the period’ shall be reported where, for …2
  3. 155Changes in the allowance amounts due to repayment and disposals of financial assets shall be reported in ‘Othe…1

11 Movements in allowances and provisions for credit losses (12) › 11.2 Movements in allowances and provisions for credit losses under IFRS (12.1)

  1. 156Template 12.1 contains a reconciliation of the opening and closing balances of the allowance account for finan…4
  2. 157The provisions for off-balance sheet exposures that are subject to the impairment requirements of IFRS 9 shall…8
  3. 158The items ‘of which: collectively measured allowances’ and ‘of which: individually measured allowances’ shall …16
  4. 159‘Increases due to origination and acquisition’ shall include the amount of increases in expected losses accoun…2
  5. 160‘Decreases due to derecognition’ shall include the amount of changes in allowances due to financial assets de-…2
  6. 161‘Changes due to change in credit risk (net)’ shall include the net amount of changes in expected losses at the…2
  7. 162All changes in expected credit losses related to revolving exposures shall be reported in ‘Changes due to chan…2
  8. 163‘Changes due to an update in the institution's methodology for estimation (net)’ shall include changes due to …2
  9. 164The reporting of the changes in the expected losses related to modified assets (IFRS 9.5.4.3 and Appendix A) s…8
  10. 165Write-offs shall be reported in accordance with paragraphs 72 to 74 of this Part of this Annex and in accordan…4
  11. 166‘Other adjustments’ shall include any amount not reported in the previous columns, including the adjustments o…2
  12. 166i‘Gains or losses on derecognition of debt instruments’ shall include the difference between the carrying amoun…2

11 Movements in allowances and provisions for credit losses (12) › 11.3 Transfers between impairment stages (gross basis presentation) (12.2)

  1. 167For financial assets included in the accounting portfolios and off-balance exposures, other than purchased or …12
  2. 168Only the gross carrying amount or the nominal amount of those financial assets or off-balance exposures which …12
  3. 169For the reporting of the transfers that have taken place during the financial year, financial assets or off-ba…12
  4. 170The gross carrying amount or the nominal amount to be reported in template 12.2 shall be the gross carrying am…12

12 Collateral and guarantees received (13) › 12.1 Breakdown of collateral and guarantees by loans and advances other than held for trading (13.1)

  1. 171The collateral and guarantees backing the loans and advances included in the accounting portfolios, independen…75
  2. 172In template 13.1, the ‘maximum amount of the collateral or guarantee that can be considered’ shall be reported…75
  3. 173For reporting loans and advances according to the type of pledge, the following definitions shall be used:51
  4. 174For loans and advances that have simultaneously several types of collateral or guarantee, the amount of the ‘M…75

12 Collateral and guarantees received (13) › 12.2 Collateral obtained by taking possession during the period (held at the reference date) (13.2.1)

  1. 175This template shall be used to report information on collateral that has been obtained between the beginning a…81
  2. 175i‘Value at initial recognition’ shall mean the gross carrying amount of the collateral obtained by taking posse…45
  3. 175ii‘Accumulated negative changes’ shall be the difference, at the level of the individual collateral item, betwee…21

12 Collateral and guarantees received (13) › 12.3 Collateral obtained by taking possession accumulated (13.3.1)

  1. 176Collateral obtained by taking possession that remains recognised in the balance sheet at the reference date, i…

13 Fair value hierarchy: Financial instruments at fair value (14)

  1. 177Institutions shall report the value of financial instruments measured at fair value according to the hierarchy…
  2. 178‘Change in fair value for the period’ shall include gains or losses from re-measurements made in accordance wi…6
  3. 179‘Accumulated change in fair value before taxes’ shall include the amount of gains or losses from re-measuremen…9

14 Derecognition and financial liabilities associated with transferred financial assets (15)

  1. 180Template 15 shall include information on transferred financial assets of which part or all do not qualify for …
  2. 181The associated liabilities shall be reported according to the portfolio in which the related transferred finan…1
  3. 182The column ‘Amounts derecognised for capital purposes’ shall include the carrying amount of the financial asse…3
  4. 183‘Repurchase agreements’ (‘repos’) shall be transactions in which the institution receives cash in exchange for…6
  5. 184‘Repurchase agreements’ (‘repos’) and ‘reverse repurchase loans’ (‘reverse repos’) shall involve cash received…6
  6. 185In a securitisation transaction, where the transferred financial assets are derecognized, institutions shall d…

15 Breakdown of selected statement of profit or loss items (16)

  1. 186For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) sh…

15 Breakdown of selected statement of profit or loss items (16) › 15.1 Interest income and expenses by instrument and counterparty sector (16.1)

  1. 187Interest income shall be broken down in accordance with both of the following:3
  2. 188Interest expenses shall be broken down in accordance with both of the following:3
  3. 189Interest income on financial assets and on financial liabilities with a negative effective interest rate shall…3
  4. 190Interest expenses on financial liabilities and on financial assets with a negative effective interest rate sha…3
  5. 191For the purpose of template 16.1, short positions shall be considered within other financial liabilities. All …3
  6. 192‘Derivatives - Hedge accounting, interest rate risk’ shall include the interest income and expenses on hedging…3
  7. 193Where the clean price is used, interest on derivatives held for trading shall include the amounts related to t…6
  8. 194Under IFRS, ‘Of which: interest-income on impaired financial assets’ means interest income on credit-impaired …2
  9. 194i‘Of which: credit for consumption’ and ‘of which: lending for house purchase’ shall reflect the income and exp…6
  10. 194ii‘Of which: interest from leases’ shall reflect the lessor’s interest income on the lease receivable (finance l…3

15 Breakdown of selected statement of profit or loss items (16) › 15.2 Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument (16.2)

  1. 195Gains and losses on derecognition of financial assets and financial liabilities not measured at fair value thr…3
  2. 196Template 16.2 shall apply under IFRS to financial assets and liabilities at amortised cost, and debt instrumen…3

15 Breakdown of selected statement of profit or loss items (16) › 15.3 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument (16.3)

  1. 197Gains and losses on financial assets and liabilities held for trading shall be broken down by type of instrume…3
  2. 198Gains and losses from foreign currency trading on the spot market, excluding exchange of foreign notes and coi…3
  3. 199The item ‘Of which: economic hedges with use of the fair value option’ shall include only gains and losses on …4

15 Breakdown of selected statement of profit or loss items (16) › 15.4 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk (16.4)

  1. 200Gains and losses on financial assets and financial liabilities held for trading shall also be broken down by t…18

15 Breakdown of selected statement of profit or loss items (16) › 15.5 Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument (16.4.1)

  1. 201Gains and losses on non-trading financial assets mandatorily at fair value through profit or loss shall be bro…3
  2. 202Gains or losses due to the reclassification of financial assets out of the amortised cost accounting portfolio…2

15 Breakdown of selected statement of profit or loss items (16) › 15.6 Gains or losses on financial assets and liabilities designated at fair value to profit or loss by instrument (16.5)

  1. 203Gains and losses on financial assets and liabilities designated at fair value through profit or loss shall be …6
  2. 204Where a credit derivative measured at fair value is used to manage the credit risk of all or part of a financi…4

15 Breakdown of selected statement of profit or loss items (16) › 15.7 Gains or losses from hedge accounting (16.6)

  1. 205All gains and losses from hedge accounting, except interest income or expense where the clean price is used, s…3
  2. 206‘Fair value changes of the hedged item attributable to the hedged risk’ shall include gains and losses on hedg…2
  3. 207Under national GAAP based on BAD, the breakdown by type of hedges as provided for in this template shall be re…13

15 Breakdown of selected statement of profit or loss items (16) › 15.8 Impairment on non-financial assets (16.7)

  1. 208‘Additions’ shall be reported where, for the accounting portfolio or main category of assets, the estimation o…6

15 Breakdown of selected statement of profit or loss items (16) › 15.9 Other Administrative Expenses (16.8)

  1. 208i‘Information Technology expenses’ shall be the expenses made to deliver IT-enabled business processes, applica…6
  2. 208iiAmong the Information Technology expenses, ‘IT outsourcing’ shall mean IT expenses related to the use of exter…2
  3. 208iii‘Taxes and duties (other)’shall include taxes and duties other than (i) taxes related to profit or loss taxes …2
  4. 208iv‘Consulting and professional services’ shall mean expenses made to get expert or strategic advice.2
  5. 208v‘Advertising, marketing and communication’ shall include expenses related to marketing communications activiti…2
  6. 208vi‘Expenses related to credit risk’ shall mean administrative expenses in the context of credit events, such as …2
  7. 208vii‘Litigation expenses not covered by provisions’ shall mean litigation expenses not related to credit risk that…2
  8. 208viii‘Real estate expenses’ shall mean expenses for repairs and maintenance that do not improve the use or prolong …2
  9. 208ixUnder IFRS, ‘leasing expenses’ shall comprise expenses of the lessee due to short-term leases and leases of as…2
  10. 208x‘Other administrative expenses - Rest’ shall include all the remaining components of ‘other administrative exp…2

16 Reconciliation between accounting and CRR scope of consolidation (17)

  1. 209‘Accounting scope of consolidation’ shall include the carrying amount of assets, liabilities and equity as wel…9
  2. 210In this template, the item ‘Investments in subsidiaries, joint ventures and associates’ shall not include subs…3
  3. 211‘Assets under reinsurance and insurance contracts’ shall include assets under reinsurance ceded as well as, if…3
  4. 212‘Liabilities under insurance and reinsurance contracts’ shall include liabilities under insurance and reinsura…3

17 Non-performing exposures (18) › 17.1 Information on performing and non-performing exposures (18.0)

  1. 213For the purposes of template 18, non-performing exposures shall be exposures listed in Article 47a(3) CRR.75
  2. 215Under IFRS, for the purpose of template 18, impaired exposures shall be those that have been found credit-impa…87
  3. 216Exposures shall be categorised for their entire amount and without taking into account the existence of any co…75
  4. 217For the purpose of template 18, ‘exposures’ shall include all debt instruments (debt securities and loans and …21
  5. 218Debt instruments shall be included in the following accounting portfolios: (a) debt instruments at cost or amo…12
  6. 219Under IFRS and relevant national GAAP based on BAD, off-balance sheet exposures shall comprise the following r…12
  7. 220Debt instruments classified as held for sale in accordance with IFRS 5 shall be reported separately.16
  8. 221In template 18 for debt instruments, ‘gross carrying amount’ as defined in paragraph 34of Part 1 of this Annex…18
  9. 222For the purpose of template 18, an exposure is ‘past-due’ where it meets the criteria of paragraph 96 of this …267
  10. 223For the purpose of template 18, ‘debtor’ shall mean an obligor within the meaning of Article 178 CRR.33
  11. 226Exposures classified as non-performing in accordance with paragraph 213 shall be categorised as either non-per…75
  12. 227Where an institution has on-balance sheet exposures to a debtor that are past due by more than 90 days and the…75
  13. 228Exposures shall be considered to have ceased being non-performing where all of the conditions provided in Arti…75
  14. 230The classification of a non-performing exposure as non-current asset held for sale in accordance with IFRS 5 s…75
  15. 231Granting forbearance measures to a non-performing exposure shall not discontinue the non-performing status of …78
  16. 232Where the conditions referred to in paragraph 231 of this Part of this Annex are not met at the end of the one…78
  17. 233The accounting portfolios under IFRS listed in paragraph 15 of Part 1 of this Annex and under relevant nationa…63
  18. 234Where IFRS or the relevant national GAAP based on BAD provide for the designation of commitments at fair value…51
  19. 234iThe following exposures shall be identified in separate rows:99
  20. 235Past due exposures shall be reported separately within the performing and non-performing categories for their …297
  21. 236Non-performing exposures shall be reported broken down by past due time bands. In case of application of the d…306
  22. 237The following exposures shall be identified in separate columns:97
  23. 238Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions shall be …102
  24. 239Information on collateral held and guarantees received on performing and non-performing exposures shall be rep…66

17 Non-performing exposures (18) › 17.2 Inflows and outflows of non-performing exposures – loans and advances by counterparty sector (18.1)

  1. 239iTemplate 18.1 shall provide the inflows and outflows of loans and advances, excluding loans and advances class…6
  2. 239iiInflows to the non-performing exposures category shall be reported on a cumulative basis since the beginning o…33
  3. 239iiiFor an exposure that during the period has been reclassified multiple times from non-performing to performing …78
  4. 239ivOutflows from the non-performing exposures category shall be reported on a cumulative basis since the beginnin…48
  5. 239vAn outflow shall be reported in the following cases:48
  6. 239viThe reclassification of a non-performing exposure from one accounting portfolio to another shall be reported n…69
  7. 239viiThe following exposures shall be identified in separate rows:21

17 Non-performing exposures (18) › 17.3 Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property (18.2)

  1. 239viiiTemplate 18.2 shall present information on commercial real estate loans to non-financial corporations and on l…18
  2. 239ix‘Commercial real estate (CRE) loans’ shall comprise exposures as defined in section 2, chapter 1, paragraph 1 …134
  3. 239xThe LTV ratio shall be calculated in accordance with the method for the calculation of the ‘current loan-to-va…45
  4. 239xiInformation on collateral received and financial guarantees received on loans shall be reported in accordance …

18 Forborne exposures (19)

  1. 240For the purpose of template 19, forborne exposures shall be debt contracts in respect of which forbearance mea…36
  2. 243Forbearance measures also include the exercise of clauses which, where used at the discretion of the debtor, e…18
  3. 244For the purposes of Annexes III and IV as well as this Annex, ‘refinancing’ shall mean the use of debt contrac…27
  4. 245For the purpose of template 19, ‘debtor’ means an obligor within the meaning of Article 47b(4) CRR.18
  5. 246For the purpose of template 19, ‘debt’ shall include loans and advances (including also cash balances at centr…9
  6. 247‘Debt’ shall also include loans and advances and debt securities classified as non-current assets and disposal…5
  7. 248For the purposes of template 19, ‘exposure’ shall have the same meaning as ‘debt’ in paragraphs 246 and 247 of…3
  8. 249The accounting portfolios under IFRS listed in paragraph 15 of Part 1 of this Annex and under relevant nationa…12
  9. 250For the purposes of template 19, ‘institution’ shall mean the institution, which applied the forbearance measu…3
  10. 251In template 19 for ‘debt’, the ‘gross carrying amount’ shall be reported in accordance with paragraph 34 of Pa…9
  11. 252Exposures shall be regarded as forborne where a concession has been made in accordance with Article 47b(1) CRR…18
  12. 254There is a rebuttable presumption that forbearance has taken place in any of the circumstances listed in Artic…18
  13. 255Financial difficulties shall be assessed at debtor level as referred to in paragraph 245. Only exposures to wh…18
  14. 256Forborne exposures shall be included in the non-performing exposures category or the performing exposures cate…111
  15. 257Where the conditions referred to in Article 47a(7) CRR are not met at the end of the probation period, the exp…18
  16. 258Forborne exposures, which are classified as non-current assets held for sale in accordance with IFRS 5, shall …9
  17. 259A forborne exposure may be considered as performing from the date the forbearance measures were applied where …111
  18. 260Where additional forbearance measures are applied to a performing forborne exposure under probation that has b…114
  19. 261‘Performing exposures with forbearance measures’ (performing forborne exposures) shall comprise forborne expos…117
  20. 262‘Non-performing exposures with forbearance measures’ (non-performing forborne exposures) shall comprise forbor…81
  21. 263Where forbearance measures are extended to exposures which were non-performing prior to the extension of forbe…27
  22. 264The following non-performing exposures with forbearance measures shall be identified in separate columns:6
  23. 265The column ‘Refinancing’ shall comprise the gross carrying amount of the new contract (‘refinancing debt’) gra…6
  24. 266Forborne exposures combining modifications and refinancing shall be allocated to the column ‘Instruments with …12
  25. 267Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions shall be …12
  26. 268Collateral and guarantees received on exposures with forbearance measures shall be reported for all exposures …12

19 Geographical breakdown (20)

  1. 269Template 20 shall be reported where the institution exceeds the threshold described in point (4) of Article 5(…

19 Geographical breakdown (20) › 19.1 Geographical breakdown by location of activities (20.1-20.3)

  1. 270The geographical breakdown by location of the activities in templates 20.1 to 20.3 distinguishes between ‘dome…18

19 Geographical breakdown (20) › 19.2 Geographical breakdown by residence of the counterparty (20.4-20.7)

  1. 271Templates 20.4 to 20.7 contain information ‘country-by-country’ on the basis of the residence of the immediate…14
  2. 272‘Derivatives’ shall include both trading derivatives, including economic hedges, and hedging derivatives under…12
  3. 273Assets held for trading under IFRS and trading assets under GAAP shall be identified separately. Financial ass…8
  4. 274In templates 20.4 and 20.7, ‘Accumulated impairment’ and ‘Accumulated negative changes in fair value due to cr…8
  5. 275In template 20.4 for debt instruments, ‘gross carrying amount’, as determined in accordance with paragraph 34 …14
  6. 276In template 20.5, ‘Provisions for commitments and guarantees given’ shall include provisions measured under IA…3
  7. 277In template 20.7, loans and advances not held for trading, trading or held for sale shall be reported with the…5

20 Tangible and intangible assets: assets subject to operating lease (21)

  1. 278For the purposes of the calculation of the threshold in Article 9(e) of this Regulation, tangible assets that …3
  2. 279Under IFRS, assets that have been leased by the institution (as lessor) to third parties in operating leases s…3

21 Asset management, custody and other service functions (22)

  1. 280For the purposes of the calculation of the threshold in Article 9(f) of this Regulation, the amount of ‘net fe…3

21 Asset management, custody and other service functions (22) › 21.1 Fee and commission income and expenses by activity (22.1)

  1. 281The fee and commission income and expenses shall be reported by type of activity. Under IFRS, this template sh…4
  2. 282Transaction costs directly attributable to the acquisition or issue of financial instruments not measured at f…4
  3. 283Under IFRS, transaction costs directly attributable to the acquisition or issue of financial instruments measu…4
  4. 284Institutions shall report fee and commission income and expenses in accordance with the following criteria:118

21 Asset management, custody and other service functions (22) › 21.2 Assets involved in the services provided (22.2)

  1. 285Business related to asset management, custody functions, and other services provided by the institution shall …66

22 Interests in unconsolidated structured entities (30)

  1. 286For the purposes of Annexes III and IV as well as this Annex, ‘liquidity support drawn’ shall mean the sum of …3
  2. 287‘Losses incurred by the reporting institution in the current period’ shall include losses due to impairment an…3

23 Related parties (31)

  1. 288Institutions shall report amounts or transactions related to the balance sheet and the off-balance sheet expos…2
  2. 289Intra-group transactions and intra-group outstanding balances of the prudential group shall be eliminated. Und…8

23 Related parties (31) › 23.1 Related parties: amounts payable to and amounts receivable from (31.1)

  1. 290For ‘Loan commitments, financial guarantees and other commitments received’, the amounts that shall be reporte…4
  2. 291‘Accumulated impairment and accumulated negative changes in fair value due to credit risk on non-performing ex…7

23 Related parties (31) › 23.2 Related parties: expenses and income generated by transactions with (31.2)

  1. 292‘Gains or losses on derecognition of other than financial assets’ shall include all the gains and losses on de…4
  2. 293‘Impairment or (-) reversal of impairment on non-performing exposures’ shall include impairment losses as defi…7

24 Group structure (40)

  1. 294Institutions shall provide, as of the reporting date, detailed information on subsidiaries, joint ventures and…20
  2. 295Equity instruments that do not meet the criteria to be classified as investments in subsidiaries, joint ventur…20

24 Group structure (40) › 24.1 Group structure: ‘entity-by-entity’ (40.1)

  1. 296The following information shall be reported on a ‘entity-by-entity’ basis and the following requirements shall…25

24 Group structure (40) › 24.2 Group structure: ‘instrument-by-instrument’ (40.2)

  1. 297The following information shall be reported on an ‘instrument-by-instrument’ basis:9

25 Fair value (41) › 25.1 Fair value hierarchy: financial instruments at amortised cost (41.1)

  1. 298Information on the fair value of financial instruments measured at amortised cost, using the hierarchy in IFRS…3

25 Fair value (41) › 25.2 Use of fair value option (41.2)

  1. 299Information on the use of fair value option for financial assets and liabilities designated at fair value thro…
  2. 300‘Hybrid contracts’ shall, for liabilities, include the carrying amount of hybrid financial instruments classif…3
  3. 301‘Managed for credit risk’ shall include the carrying amount of instruments that are designated at fair value t…3

26 Tangible and intangible assets: carrying amount by measurement method (42)

  1. 302Property, plant and equipment’, ‘Investment property’ and ‘Other intangible assets’ shall be reported by the c…2
  2. 303‘Other intangible assets’ shall include all intangible assets other than goodwill. Software assets shall be re…6
  3. 303iWhere the institution assumes the role of a lessee, it shall provide separate information on lease assets (rig…2

27 Provisions (43)

  1. 304This template shall include reconciliation between the carrying amount of the item ‘Provisions’ at the beginni…1
  2. 305‘Other commitments and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4’ shal…1

28 Defined benefit plans and employee benefits (44)

  1. 306These templates shall include accumulated information of all defined benefit plans of the institution. Where t…4

28 Defined benefit plans and employee benefits (44) › 28.1 Components of net defined benefit plan assets and liabilities (44.1)

  1. 307The template on components of net defined benefit plan assets and liabilities shall show the reconciliation of…2
  2. 308‘Net defined benefit assets’ shall include, in the event of a surplus, the surplus amounts that shall be recog…2

28 Defined benefit plans and employee benefits (44) › 28.2 Movements in defined benefit obligations (44.2)

  1. 309The template on movements in defined benefit obligations shall show the reconciliation of opening and closing …2
  2. 310The amount of ‘Closing balance (present value)’ in the template for movements in defined benefit obligations s…2

28 Defined benefit plans and employee benefits (44) › 28.3 Staff expenses by type of benefits (44.3)

  1. 311For reporting of staff expenses by type of benefits, the following definitions shall be used:18

28 Defined benefit plans and employee benefits (44) › 28.4 Staff expenses by category of remuneration and category of staff (44.4)

  1. 311iFor reporting of staff expenses by category of remuneration and category of staff, the following definitions s…15
  2. 311ii‘Number of staff’ shall include, as of the reporting reference date, the number of staff, expressed in full ti…3

29 Breakdown of selected items of statement of profit or loss (45) › 29.1 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio (45.1)

  1. 312‘Financial liabilities designated at fair value through profit or loss’ shall only include the gains and losse…3

29 Breakdown of selected items of statement of profit or loss (45) › 29.2 Gains or losses on derecognition of non-financial assets (45.2)

  1. 313‘Gains or losses on derecognition of non-financial assets’ shall be broken down by type of asset. Each line it…3

29 Breakdown of selected items of statement of profit or loss (45) › 29.3 Other operating income and expenses (45.3)

  1. 314Other operating income and expenses shall be broken down according to the following items: fair value adjustme…21
  2. 315‘Operating leases other than investment property’ shall include, for the column ‘income’ the returns obtained,…18
  3. 316Gains or losses from derecognition and re-measurements of holdings of gold, other precious metals and other co…18

30 Statement of changes in equity (46)

  1. 317The statement of changes in equity shall disclose the reconciliation between the carrying amount at the beginn…
  2. 318‘Transfers among components of equity’ shall include all amounts transferred within equity, including both gai…2

31 LOANS AND ADVANCES: ADDITIONAL INFORMATION (23)

  1. 319Template 23 presents additional information on loans and advances, excluding loans and advances classified as …69
  2. 320For the purposes of determining the ‘number of instruments’, an instrument shall be understood as a banking pr…3
  3. 321An exposure shall be ‘in pre-litigation status’ where the debtor has been formally notified that the instituti…6
  4. 322An exposure shall be ‘in litigation status’ where legal action against the debtor has formally been taken. Thi…6
  5. 323‘Unsecured loans and advances without guarantees’ refers to exposures for which neither collateral was pledged…6
  6. 324Loans and advances with an accumulated coverage ratio of more than 90% shall be reported separately. For that …3
  7. 325Loans collateralised by immovable property as defined in paragraphs 86(a) and 87 of this Part as well as comme…45
  8. 326Information on collateral held and guarantees received on the loans and advances shall be reported in accordan…15
  9. 327By way of derogation from the previous paragraph, ‘collateral received on loans and advances – uncapped amount…6

32 LOANS AND ADVANCES: FLOWS OF NON PERFORMING EXPOSURES, IMPAIRMENTS AND WRITE OFFS SINCE THE END OF THE LAST FINANCIAL YEAR (24) › 32.1 Loans and advances: Inflows and outflows of non-performing exposures (24.1)

  1. 328Template 24.1 shall provide a reconciliation of the opening and closing balances of the stock of loans and adv…6
  2. 329Inflows to the category of non-performing exposures shall be reported in accordance with paragraphs 239ii to 2…21
  3. 330The following exposures shall be reported in separate rows:9
  4. 331Outflows from the category of non-performing exposures shall be reported in accordance with paragraphs 239iii …33
  5. 332In those cases where an exposure is partially derecognised and the remaining part is reclassified as performin…33
  6. 333‘Net cumulated recoveries’ shall mean (i) the amount of cash or cash equivalents collected, net of related cos…12
  7. 334The outflow pertaining to loans and advances that became non-performing during the period and afterwards cease…3

32 LOANS AND ADVANCES: FLOWS OF NON PERFORMING EXPOSURES, IMPAIRMENTS AND WRITE OFFS SINCE THE END OF THE LAST FINANCIAL YEAR (24) › 32.2 Loans and advances: Flow of impairments and accumulated negative changes in fair value due to credit risk on non-performing exposures (24.2)

  1. 335Template 24.2 shall contain a reconciliation of the opening and closing balances of the allowance accounts and…6
  2. 336‘Increases during the period’ shall comprise:3
  3. 337The part of the increase attributable to impairments and accumulated negative changes in fair value booked aga…3
  4. 338‘Decreases during the period’ shall comprise:3
  5. 339The following items shall be reported separately:6

32 LOANS AND ADVANCES: FLOWS OF NON PERFORMING EXPOSURES, IMPAIRMENTS AND WRITE OFFS SINCE THE END OF THE LAST FINANCIAL YEAR (24) › 32.3 Loans and advances: Write-offs of non-performing exposures during the period (24.3)

  1. 340Template 24.3 shall be used to report the write-offs as defined in paragraph 74 of this Part to the extent tha…6

33 COLLATERAL OBTAINED BY TAKING POSSESSION AND EXECUTION PROCESSES (25)

  1. 341‘Collateral obtained by taking possession’ shall include both assets that were pledged by the debtor as collat…12

33 COLLATERAL OBTAINED BY TAKING POSSESSION AND EXECUTION PROCESSES (25) › 33.1 Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): inflows and outflows (25.1)

  1. 342Template 25.1 shall be used to present the reconciliation of the opening balance, as of the beginning of the f…6
  2. 343‘Debt balance reduction’ shall mean the gross carrying amount of the exposure that was derecognised from the b…18
  3. 344‘Value at initial recognition’ shall have the same meaning as described in paragraph 175i of this Part.9
  4. 345With regard to the ‘inflows during the period’:12
  5. 346With regard to the ‘outflows during the period’:9
  6. 347In case of a sale of collateral for cash, the ‘Outflow for which cash was collected’ shall be equal to the sum…12
  7. 348Collateral obtained by taking possession shall be reported broken down by ‘time passed since the collateral ha…43
  8. 349In the context of the presentation of collateral obtained bytime passed since recognition in the balance sheet…21

33 COLLATERAL OBTAINED BY TAKING POSSESSION AND EXECUTION PROCESSES (25) › 33.2 Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) - Type of collateral obtained (25.2)

  1. 350Template 25.2 shall include a breakdown of the collateral obtained by taking possession as defined in paragrap…36
  2. 351The type of collateral shall be the ones referred to in paragraph 173 of this Part with the exception of those…21
  3. 352With regard to collateral in the form of immovable property, the following information shall be reported in se…17

33 COLLATERAL OBTAINED BY TAKING POSSESSION AND EXECUTION PROCESSES (25) › 33.3 Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E) (25.3)

  1. 353In template 25.3, information on collateral obtained by taking possession classified as Property Plant and Equ…
  2. 354Information shall be provided on the stock of collateral as of the reference date, irrespective of the point i…

34 FORBEARANCE MANAGEMENT AND QUALITY OF FORBEARANCE (26)

  1. 355Template 26 shall include detailed information on loans and advances classified as forborne in accordance with…9
  2. 356The ‘Number of instruments’ shall be determined as defined in paragraph 320of this Part.3
  3. 357The gross carrying amount of exposures with forbearance measures shall be allocated to a category reflecting t…9
  4. 358The types of forbearance measures shall be the following:27
  5. 359Where the forbearance measure affects the gross carrying amount of an exposure, the gross carrying amount at t…3
  6. 360The following items shall be reported in separate rows:12
  7. 361Exposures to which forbearance measures have been granted since the end of the last financial year shall be re…9

35 LOANS AND ADVANCES: AVERAGE DURATION AND RECOVERY PERIODS (47)

  1. 362The information provided in template 47 shall refer to loans and advances, excluding loans and advances classi…4
  2. 363The ‘weighted average time since past due date (in years)’ shall be calculated as the weighted average of the …1
  3. 364The following information on the results of litigation procedures on non-performing loans and advances conclud…3

Part 3

  1. 1Tables 2 and 3 map exposure classes to be used to calculate capital requirements in accordance with CRR to cou…