Annex V to Implementing Regulation (EU) 2024/3117 — FINREP instructions · eba-4.2 · EBA, Reporting framework 4.2, ITS on Supervisory Reporting – Instructions (EN)

Contents

Part 1

1 References
2 Conventions
3 Consolidation
4 Accounting portfolios of financial instruments
4.1 Financial assets
4.2 Financial liabilities
5 Financial instruments
5.1 Financial assets
5.2 Gross carrying amount
5.3 Financial liabilities
6 Counterparty breakdown

Part 2

1 Balance sheet
1.1 Assets (1.1)
1.2 Liabilities (1.2)
1.3 Equity (1.3)
2 Statement of profit or loss (2)
3 Statement of comprehensive income (3)
4 Breakdown of financial assets by instrument and by counterparty sector (4)
5 Breakdown of non-trading loans and advances by product (5)
6 Breakdown of non-trading loans and advances to non-financial corporations by NACE codes (6)
7 Financial assets subject to impairment that are past due (7)
8 Breakdown of financial liabilities (8)
9 Loan commitments, financial guarantees and other commitments (9)
10 Derivatives and hedge accounting (10 and 11)
10.1 Classification of derivatives by type of risk
10.2 Amounts to be reported for derivatives
10.3 Derivatives classified as ‘economic hedges’
10.4 Breakdown of derivatives by counterparty sector
10.5 Hedge accounting under national GAAP (11.2)
10.6 Amount to be reported for non-derivative hedging instruments (11.3 and 11.3.1)
10.7 Hedged items in fair value hedges (11.4)
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)
11.2 Movements in allowances and provisions for credit losses under IFRS (12.1)
11.3 Transfers between impairment stages (gross basis presentation) (12.2)
12 Collateral and guarantees received (13)
12.1 Breakdown of collateral and guarantees by loans and advances other than held for trading (13.1)
12.2 Collateral obtained by taking possession during the period (held at the reference date) (13.2.1)
12.3 Collateral obtained by taking possession accumulated (13.3.1)
13 Fair value hierarchy: Financial instruments at fair value (14)
14 Derecognition and financial liabilities associated with transferred financial assets (15)
15 Breakdown of selected statement of profit or loss items (16)
15.1 Interest income and expenses by instrument and counterparty sector (16.1)
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)
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)
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)
15.5 Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument (16.4.1)
15.6 Gains or losses on financial assets and liabilities designated at fair value to profit or loss by instrument (16.5)
15.7 Gains or losses from hedge accounting (16.6)
15.8 Impairment on non-financial assets (16.7)
15.9 Other Administrative Expenses (16.8)
16 Reconciliation between accounting and CRR scope of consolidation (17)
17 Non-performing exposures (18)
17.1 Information on performing and non-performing exposures (18.0)
17.2 Inflows and outflows of non-performing exposures – loans and advances by counterparty sector (18.1)
17.3 Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property (18.2)
18 Forborne exposures (19)
19 Geographical breakdown (20)
19.1 Geographical breakdown by location of activities (20.1-20.3)
19.2 Geographical breakdown by residence of the counterparty (20.4-20.7)
20 Tangible and intangible assets: assets subject to operating lease (21)
21 Asset management, custody and other service functions (22)
21.1 Fee and commission income and expenses by activity (22.1)
21.2 Assets involved in the services provided (22.2)
22 Interests in unconsolidated structured entities (30)
23 Related parties (31)
23.1 Related parties: amounts payable to and amounts receivable from (31.1)
23.2 Related parties: expenses and income generated by transactions with (31.2)
24 Group structure (40)
24.1 Group structure: ‘entity-by-entity’ (40.1)
24.2 Group structure: ‘instrument-by-instrument’ (40.2)
25 Fair value (41)
25.1 Fair value hierarchy: financial instruments at amortised cost (41.1)
25.2 Use of fair value option (41.2)
26 Tangible and intangible assets: carrying amount by measurement method (42)
27 Provisions (43)
28 Defined benefit plans and employee benefits (44)
28.1 Components of net defined benefit plan assets and liabilities (44.1)
28.2 Movements in defined benefit obligations (44.2)
28.3 Staff expenses by type of benefits (44.3)
28.4 Staff expenses by category of remuneration and category of staff (44.4)
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)
29.2 Gains or losses on derecognition of non-financial assets (45.2)
29.3 Other operating income and expenses (45.3)
30 Statement of changes in equity (46)
31 LOANS AND ADVANCES: ADDITIONAL INFORMATION (23)
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)
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)
32.3 Loans and advances: Write-offs of non-performing exposures during the period (24.3)
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)
33.2 Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) - Type of collateral obtained (25.2)
33.3 Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E) (25.3)
34 FORBEARANCE MANAGEMENT AND QUALITY OF FORBEARANCE (26)
35 LOANS AND ADVANCES: AVERAGE DURATION AND RECOVERY PERIODS (47)

Annex V · Part 1 › 4 Accounting portfolios of financial instruments

4 Accounting portfolios of financial instruments

2 paragraphs · official text, verbatim

§13

For the purposes of Annexes III and IV as well as this Annex, ‘accounting portfolios’ means financial instruments aggregated by valuation rules. Those aggregations shall not include investments in subsidiaries, joint ventures and associates, balances receivable on demand classified as ‘Cash, cash balances at central banks and other demand deposits’, nor financial instruments classified as ‘Held for sale’ presented in the items ‘Non-current assets and disposal groups classified as held for sale’ and ‘Liabilities included in disposal groups classified as held for sale’.

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§14

Under national GAAP, institutions that are permitted or required to apply certain valuation rules for financial instruments in accordance with IFRS shall submit, to the extent that those rules are applied, the relevant IFRS accounting portfolios. Where the valuation rules for financial instruments that institutions are permitted or required to use under national GAAP based on BAD do refer to the valuation rules in IAS 39, institutions shall submit the accounting portfolios based on BAD for all their financial instruments until the valuation rules they apply refer to the valuation rules in IFRS 9.

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← §12 §14 →

PARAGRAPH

Part 1, §13

reg_impl/2024/3117/annex-v/1/13

Where it's used—

No row or column of the FINREP templates of this release cites this paragraph.

Controls—

No cell is governed by this paragraph through the template references.

Interpretation—

No EBA Q&A cites this paragraph under the current ITS.

Links—

References inside the text (to other paragraphs, CRR articles, IFRS) are not extracted yet: they will appear here when they are in the data.

Changes—

Only the EBA 4.2 edition of the instructions is loaded. Changes appear when another edition is added.

Source: EBA instructions for reporting framework 4.2 (official, verbatim). Uses and counts are derived from Annex I references and the DPM 2.0 database of the release shown above. Version eba-4.2.