Regulation (EU) 2020/605 of the European Central Bank of 9 April 2020 amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2020/22)

Regulation (EU) 2020/605 of the European Central Bank of 9 April 2020 amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2020/22) THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK, Having regard to the Treaty on the Functioning of the European Union, Having regard to Council Regulation (EU) No 1024/2013 of 15 October 2013 conferring specific tasks on the European Central Bank concerning policies relating to the prudential supervision of credit institutions OJ L 287, 29.10.2013, p. 63. , and in particular Article 4(1) and (3), Article 6(2), Article 6(5)(d) and Article 10 thereof, Having regard to Regulation (EU) No 468/2014 of the European Central Bank of 16 April 2014 establishing the framework for cooperation within the Single Supervisory Mechanism between the European Central Bank and national competent authorities and with national designated authorities (SSM Framework Regulation) (ECB/2014/17) OJ L 141, 14.5.2014, p. 1. , and in particular Article 21(1), Article 140 and Article 141(1) thereof, Whereas: (1) Regulation (EU) 2015/534 of the European Central Bank (ECB/2015/13) Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13) (OJ L 86, 31.3.2015, p. 13). lays down reporting requirements concerning the supervisory financial information to be submitted by supervised entities to national competent authorities. (2) Regulation (EU) 2015/534 (ECB/2015/13) requires supervised entities to report supervisory financial information based on the templates developed by the European Banking Authority and laid down by Commission Implementing Regulation (EU) No 680/2014 Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (OJ L 191, 28.6.2014, p. 1). . (3) Implementing Regulation (EU) No 680/2014 has recently been amended, resulting in changes to the templates and instructions regarding the reporting of supervisory financial information. (4) It is necessary to align Regulation (EU) 2015/534 (ECB/2015/13) with the amending Commission Implementing Regulation (EU) 2020/429 Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (OJ L 96, 30.3.2020, p. 1). . (5) Therefore, Regulation (EU) 2015/534 (ECB/2015/13) should be amended accordingly in line with the procedure of Articles 26(7) and 26(8) of Regulation (EU) No 1024/2013, HAS ADOPTED THIS REGULATION:

Article 1

Amendments Regulation (EU) 2015/534 (ECB/2015/13) is amended as follows:

1. Annex I entitled Simplified supervisory financial reporting is amended in accordance with Annex I to this Regulation;

1. Annex II entitled Over-simplified supervisory financial reporting is amended in accordance with Annex II to this Regulation;
2. Annex IV entitled FINREP data points under IFRS or National GAAP compatible with IFRS is replaced by Annex III to this Regulation;
3. Annex V entitled FINREP data points under national accounting frameworks is replaced by Annex IV to this Regulation.

Article 2

Final provisions This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall apply from 1 June 2020. This Regulation shall be binding in its entirety and directly applicable in the Member States in accordance with the Treaties. Done at Frankfurt am Main, 9 April 2020. For the Governing Council of the ECB The President of the ECB Christine LAGARDE

Annex

ANNEX I Annex I to Regulation (EU) 2015/534 (ECB/2015/13) entitled Simplified supervisory financial reporting is amended as follows: Tables 1 and 2 are replaced by the following: Table 1 Template numberName of the template or of the group of templatePART 1 [QUARTERLY FREQUENCY]Balance Sheet Statement [Statement of Financial Position]1.1Balance Sheet Statement: assets1.2Balance Sheet Statement: liabilities1.3Balance Sheet Statement: equity2Statement of profit or lossBreakdown of financial assets by instrument and by counterparty sector4.1Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading4.2.1Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss4.2.2Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss4.3.1Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income4.4.1Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost4.5Subordinated financial assets5.1Breakdown of non-trading loans and advances by product6.1Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codesBreakdown of financial liabilities8.1Breakdown of financial liabilities by product and by counterparty sector8.2Subordinated financial liabilitiesLoan commitments, financial guarantees and other commitments9.1.1Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given9.2Loan commitments, financial guarantees and other commitments received10Derivatives – Trading and economic hedges Hedge accounting11.1Derivatives – Hedge accounting: Breakdown by type of risk and type of hedgeMovements in allowances and provisions for credit losses12.1Movements in allowances and provisions for credit lossesCollateral and guarantees received13.1Breakdown of collateral and guarantees by loans and advances other than held for trading13.2.1Collateral obtained by taking possession during the period [held at the reference date]13.3.1Collateral obtained by taking possession accumulated14Fair value hierarchy: financial instruments at fair valueBreakdown of selected statement of profit or loss items16.1Interest income and expenses by instrument and counterparty sector16.3Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrumentReconciliation between accounting and CRR scope of consolidation: Balance Sheet17.1Reconciliation between accounting and CRR scope of consolidation: Assets17.2Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures – loan commitments, financial guarantees and other commitments given17.3Reconciliation between accounting and CRR scope of consolidation: LiabilitiesInformation on performing and non-performing exposures18.0Information on performing and non-performing exposures18.1Inflows and outflows of non-performing exposures – loans and advances by counterparty sector18.2Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property19Forborne exposuresPART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]Geographical breakdown20.4Geographical breakdown of assets by residence of the counterparty20.5Geographical breakdown of off-balance sheet exposures by residence of the counterparty20.6Geographical breakdown of liabilities by residence of the counterparty

PART 4 [ANNUAL]Group structure40.1Group structure: entity-by-entity Table 2 Template numberName of the template or of the group of templatePART 1 [QUARTERLY FREQUENCY]Balance Sheet Statement [Statement of Financial Position]1.1Balance Sheet Statement: assets1.2Balance Sheet Statement: liabilities1.3Balance Sheet Statement: equity2Statement of profit or lossBreakdown of financial assets by instrument and by counterparty sector4.1Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading4.2.1Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss4.2.2Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss4.3.1Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income4.4.1Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost4.5Subordinated financial assets4.6Breakdown of financial assets by instrument and by counterparty sector: trading financial assets4.7Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss4.8Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity4.9Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method4.10Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets 5.1Breakdown of non-trading loans and advances by product6.1Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codesBreakdown of financial liabilities8.1Breakdown of financial liabilities by product and by counterparty sector8.2Subordinated financial liabilitiesLoan commitments, financial guarantees and other commitments9.1Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given9.1.1Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given9.2Loan commitments, financial guarantees and other commitments received10Derivatives – Trading and economic hedgesHedge accounting11.1Derivatives – Hedge accounting: Breakdown by type of risk and type of hedge11.2Derivatives – Hedge accounting under national GAAP: Breakdown by type of riskMovements in allowances and provisions for credit losses12Movements in allowances for credit losses and impairment of equity instruments under national GAAP12.1Movements in allowances and provisions for credit lossesCollateral and guarantees received13.1Breakdown of collateral and guarantees by loans and advances other than held for trading13.2.1Collateral obtained by taking possession during the period [held at the reference date]13.3.1Collateral obtained by taking possession accumulated14Fair value hierarchy: financial instruments at fair valueBreakdown of selected statement of profit or loss items16.1Interest income and expenses by instrument and counterparty sector16.3Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument16.4Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk

Reconciliation between accounting and CRR scope of consolidation: Balance Sheet17.1Reconciliation between accounting and CRR scope of consolidation: Assets17.2Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures – loan commitments, financial guarantees and other commitments given17.3Reconciliation between accounting and CRR scope of consolidation: LiabilitiesInformation on performing and non-performing exposures18.0Information on performing and non-performing exposures18.1Inflows and outflows of non-performing exposures – loans and advances by counterparty sector18.2Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property19Forborne exposuresPART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]Geographical breakdown20.4Geographical breakdown of assets by residence of the counterparty20.5Geographical breakdown of off-balance sheet exposures by residence of the counterparty20.6Geographical breakdown of liabilities by residence of the counterpartyPART 4 [ANNUAL]Group structure40.1Group structure: entity-by-entity

Annex

ANNEX II Annex II to Regulation (EU) 2015/534 (ECB/2015/13) entitled Over-simplified supervisory financial reporting is amended as follows: Tables 3 and 4 are replaced by the following: Table 3 Template numberName of the template or of the group of templatePART 1 [QUARTERLY FREQUENCY]Balance Sheet Statement [Statement of Financial Position]1.1Balance Sheet Statement: assets1.2Balance Sheet Statement: liabilities1.3Balance Sheet Statement: equity2Statement of profit or lossBreakdown of financial assets by instrument and by counterparty sector4.1Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading4.2.1Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss4.2.2Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss4.3.1Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income4.4.1Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost4.5Subordinated financial assets5.1Breakdown of non-trading loans and advances by productBreakdown of financial liabilities8.1Breakdown of financial liabilities by product and by counterparty sector8.2Subordinated financial liabilitiesLoan commitments, financial guarantees and other commitments9.1.1Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given10Derivatives – Trading and economic hedges Hedge accounting11.1Derivatives – Hedge accounting: Breakdown by type of risk and type of hedgeMovements in allowances and provisions for credit losses12.1Movements in allowances and provisions for credit losses14Fair value hierarchy: financial instruments at fair valueInformation on performing and non-performing exposures18.0Information on performing and non-performing exposures18.1Inflows and outflows of non-performing exposures – loans and advances by counterparty sector18.2Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property19Forborne exposures

Table 4 Template numberName of the template or of the group of templatePART 1 [QUARTERLY FREQUENCY]Balance Sheet Statement [Statement of Financial Position]1.1Balance Sheet Statement: assets1.2Balance Sheet Statement: liabilities1.3Balance Sheet Statement: equity2Statement of profit or lossBreakdown of financial assets by instrument and by counterparty sector4.1Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading4.2.1Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss4.2.2Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss4.3.1Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income4.4.1Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost4.5Subordinated financial assets4.6Breakdown of financial assets by instrument and by counterparty sector: trading financial assets 4.7Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss4.8Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity4.9Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method4.10Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets5.1Breakdown of non-trading loans and advances by productBreakdown of financial liabilities8.1Breakdown of financial liabilities by product and by counterparty sector8.2Subordinated financial liabilitiesLoan commitments, financial guarantees and other commitments9.1Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given9.1.1Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given10Derivatives – Trading and economic hedgesHedge accounting11.1Derivatives – Hedge accounting: Breakdown by type of risk and type of hedge11.2Derivatives – Hedge accounting under national GAAP: Breakdown by type of riskMovements in allowances and provisions for credit losses12Movements in allowances for credit losses and impairment of equity instruments under national GAAP12.1Movements in allowances and provisions for credit lossesInformation on performing and non-performing exposures18.0Information on performing and non-performing exposures18.1Inflows and outflows of non-performing exposures – loans and advances by counterparty sector18.2Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property19Forborne exposures

Annex

ANNEX III

Annex IV to Regulation (EU) 2015/534 (ECB/2015/13) entitled FINREP data points under IFRS or National GAAP compatible with IFRS is replaced by the following:

Annex

ANNEX IV COLOUR CODE IN TEMPLATES Data point to be submitted FINREP templates for IFRSTemplate numberTemplate codeName of the template or of the group of templatePART 1 [QUARTERLY FREQUENCY]Balance Sheet Statement [Statement of Financial Position]1.1F 01.01Balance Sheet Statement: assets1.2F 01.02Balance Sheet Statement: liabilities1.3F 01.03Balance Sheet Statement: equity2F 02.00Statement of profit or loss5.1F 05.01Breakdown of non-trading loans and advances by productBreakdown of financial liabilities8.1F 08.01Breakdown of financial liabilities by product and by counterparty sector8.2F 08.02Subordinated financial liabilities10F 10.00Derivatives - Trading and economic hedgesHedge accounting11.1F 11.01Derivatives - Hedge accounting: Breakdown by type of risk and type of hedgeInformation on performing and non-performing exposures18.0F 18.00Information on performing and non-performing exposures19F 19.00Forborne exposures

1. Balance Sheet Statement [Statement of Financial Position] 1.1 Assets ReferencesBreakdown in tableCarrying amountAnnex V.Part 1.27010010Cash, cash balances at central banks and other demand depositsIAS 1.54 (i)020Cash on handAnnex V.Part 2.1030Cash balances at central banksAnnex V.Part 2.2040Other demand depositsAnnex V.Part 2.35050Financial assets held for tradingIFRS 9.Appendix A060DerivativesIFRS 9.Appendix A10070Equity instrumentsIAS 32.114080Debt securitiesAnnex V.Part 1.314090Loans and advancesAnnex V.Part 1.324096Non-trading financial assets mandatorily at fair value through profit or lossIFRS 7.8(a)(ii); IFRS 9.4.1.44097Equity instrumentsIAS 32.114098Debt securitiesAnnex V.Part 1.314099Loans and advancesAnnex V.Part 1.324100Financial assets designated at fair value through profit or lossIFRS 7.8(a)(i); IFRS 9.4.1.54120Debt securitiesAnnex V.Part 1.314130Loans and advancesAnnex V.Part 1.324141Financial assets at fair value through other comprehensive incomeIFRS 7.8(h); IFRS 9.4.1.2A4142Equity instrumentsIAS 32.114143Debt securitiesAnnex V.Part 1.314144Loans and advancesAnnex V.Part 1.324181Financial assets at amortised costIFRS 7.8(f); IFRS 9.4.1.24182Debt securitiesAnnex V.Part 1.314183Loans and advancesAnnex V.Part 1.324 240Derivatives – Hedge accountingIFRS 9.6.2.1; Annex V.Part 1.2211250Fair value changes of the hedged items in portfolio hedge of interest rate riskIAS 39.89A(a); IFRS 9.6.5.8260Investments in subsidiaries, joint ventures and associatesIAS 1.54(e); Annex V.Part 1.21, Part 2.440270Tangible assets280Property, Plant and EquipmentIAS 16.6; IAS 1.54(a); IFRS 16.47(a)21, 42290Investment propertyIAS 40.5; IAS 1.54(b); IFRS 16.4821, 42300Intangible assetsIAS 1.54(c); CRR art 4(1)(115)310GoodwillIFRS 3.B67(d); CRR art 4(1)(113)320Other intangible assetsIAS 38.8,118; IFRS 16.47 (a)21, 42330Tax assetsIAS 1.54(n-o)340Current tax assetsIAS 1.54(n); IAS 12.5350Deferred tax assetsIAS 1.54(o); IAS 12.5; CRR art 4(1)(106)360Other assetsAnnex V.Part 2.5370Non-current assets and disposal groups classified as held for saleIAS 1.54(j); IFRS 5.38, Annex V.Part 2.7380TOTAL ASSETSIAS 1.9(a), IG 6

1.2 Liabilities ReferencesBreakdown in tableCarrying amountAnnex V.Part 1.27010010Financial liabilities held for tradingIFRS 7.8 (e) (ii); IFRS 9.BA.68020DerivativesIFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a)10030Short positionsIFRS 9.BA7(b)8040DepositsECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.368050Debt securities issuedAnnex V.Part 1.378060Other financial liabilitiesAnnex V.Part 1.38-418070Financial liabilities designated at fair value through profit or lossIFRS 7.8 (e)(i); IFRS 9.4.2.28080DepositsECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.368090Debt securities issuedAnnex V.Part 1.378100Other financial liabilitiesAnnex V.Part 1.38-418110Financial liabilities measured at amortised costIFRS 7.8(g); IFRS 9.4.2.18120DepositsECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.368130Debt securities issuedAnnex V.Part 1.378140Other financial liabilitiesAnnex V.Part 1.38-418150Derivatives – Hedge accountingIFRS 9.6.2.1; Annex V.Part 1.2611160Fair value changes of the hedged items in portfolio hedge of interest rate riskIAS 39.89A(b), IFRS 9.6.5.8170ProvisionsIAS 37.10; IAS 1.54(l)43180Pensions and other post employment defined benefit obligationsIAS 19.63; IAS 1.78(d); Annex V.Part 2.943 190Other long term employee benefitsIAS 19.153; IAS 1.78(d); Annex V.Part 2.1043200RestructuringIAS 37.71, 84(a)43210Pending legal issues and tax litigationIAS 37.Appendix C. Examples 6 and 1043220Commitments and guarantees givenIFRS 9.4.2.1(c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.11 9 12 43 230Other provisionsIAS 37.1443240Tax liabilitiesIAS 1.54(n-o)250Current tax liabilitiesIAS 1.54(n); IAS 12.5260Deferred tax liabilitiesIAS 1.54(o); IAS 12.5; CRR art 4(1)(108)270Share capital repayable on demandIAS 32 IE 33; IFRIC 2; Annex V.Part 2.12280Other liabilitiesAnnex V.Part 2.13290Liabilities included in disposal groups classified as held for saleIAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14300TOTAL LIABILITIESIAS 1.9(b);IG 6 1.3 Equity ReferencesBreakdown in tableCarrying amount010010CapitalIAS 1.54(r), BAD art 2246020Paid up capitalIAS 1.78(e)030Unpaid capital which has been called upAnnex V.Part 2.14 040Share premiumIAS 1.78(e); CRR art 4(1)(124)46050Equity instruments issued other than capitalAnnex V.Part 2.18-1946060Equity component of compound financial instrumentsIAS 32.28-29; Annex V.Part 2.18070Other equity instruments issuedAnnex V.Part 2.19080Other equityIFRS 2.10; Annex V.Part 2.20090Accumulated other comprehensive incomeCRR art 4(1)(100)46095Items that will not be reclassified to profit or lossIAS 1.82A(a)100Tangible assetsIAS 16.39-41110Intangible assetsIAS 38.85-87120Actuarial gains or (-) losses on defined benefit pension plansIAS 1.7, IG6; IAS 19.120(c)122Non-current assets and disposal groups classified as held for saleIFRS 5.38, IG Example 12124Share of other recognised income and expense of investments in subsidaries, joint ventures and associatesIAS 1.IG6; IAS 28.10320Fair value changes of equity instruments measured at fair value through other comprehensive incomeIAS 1.7(d); IFRS 9 5.7.5, B5.7.1; Annex V.Part 2.21330Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive incomeIAS 1.7(e);IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.22340Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.22350Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]IAS 1.7(e);IFRS 9.5.7.5;.6.5.8(a);Annex V.Part 2.57360Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit riskIAS 1.7(f); IFRS 9 5.7.7;Annex V.Part 2.23128Items that may be reclassified to profit or lossIAS 1.82A(a) (ii)

130Hedge of net investments in foreign operations [effective portion]IFRS9.6.5.13(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.24140Foreign currency translationIAS 21.52(b); IAS 21.32, 38-49150Hedging derivatives. Cash flow hedges reserve [effective portion]IAS 1.7 (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS 9.6.5.11(b); Annex V.Part 2.25155Fair value changes of debt instruments measured at fair value through other comprehensive incomeIAS 1.7(da); IFRS 9.4.1.2A; 5.7.10; Annex V.Part 2.26165Hedging instruments [not designated elements]IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24 E (b)(c); Annex V.Part 2.60170Non-current assets and disposal groups classified as held for saleIFRS 5.38, IG Example 12180Share of other recognised income and expense of investments in subsidaries, joint ventures and associatesIAS 1.IG6; IAS 28.10190Retained earningsCRR art 4(1)(123)200Revaluation reservesIFRS 1.30, D5-D8; Annex V.Part 2.28210Other reservesIAS 1.54; IAS 1.78(e)220Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity methodIAS 28.11; Annex V.Part 2.29230OtherAnnex V.Part 2.29240(-) Treasury sharesIAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.3046250Profit or loss attributable to owners of the parentIAS 1.81B (b)(ii)2 260(-) Interim dividendsIAS 32.35270Minority interests [Non-controlling interests]IAS 1.54(q)280Accumulated Other Comprehensive IncomeCRR art 4(1)(100)46290Other items46300TOTAL EQUITYIAS 1.9(c), IG 646310TOTAL EQUITY AND TOTAL LIABILITIESIAS 1.IG6 2. Statement of profit or loss ReferencesBreakdown in tableCurrent period010010Interest incomeIAS 1.97; Annex V.Part 2.3116020Financial assets held for tradingIFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34025Non-trading financial assets mandatorily at fair value through profit or lossIFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1030Financial assets designated at fair value through profit or lossIFRS 7.20(a)(i), B5(e)041Financial assets at fair value through other comprehensive incomeIFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A051Financial assets at amortised costIFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2070Derivatives - Hedge accounting, interest rate riskIFRS 9.Appendix A; .B6.6.16; Annex V.Part 2.35080Other assetsAnnex V.Part 2.36085Interest income on liabilitiesIFRS 9.5.7.1, Annex V.Part 2.37 090(Interest expenses)IAS 1.97; Annex V.Part 2.3116100(Financial liabilities held for trading)IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34110(Financial liabilities designated at fair value through profit or loss)IFRS 7.20(a)(i), B5(e)120(Financial liabilities measured at amortised cost)IFRS 7.20(b); IFRS 9.5.7.2130(Derivatives - Hedge accounting, interest rate risk)IAS 39.9; Annex V.Part 2.35140(Other liabilities)Annex V.Part 2.38145(Interest expense on assets)IFRS 9.5.7.1, Annex V.Part 2.39150(Expenses on share capital repayable on demand)IFRIC 2.11160Dividend incomeAnnex V.Part 2.4031170Financial assets held for tradingIFRS 7.20(a)(i), B5(e); Annex V.Part 2.40175Non-trading financial assets mandatorily at fair value through profit or lossIFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40191Financial assets at fair value through other comprehensive incomeIFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41192Investments in subsidiaries, joint ventures and associates accounted for using other than equity methodAnnex V Part 2 .42200Fee and commission incomeIFRS 7.20(c)22210(Fee and commission expenses)IFRS 7.20(c)22

220Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, netAnnex V.Part 2.4516231Financial assets at fair value through other comprehensive incomeIFRS 9.4.12A; IFRS 9.5.7.10-11241Financial assets at amortised costIFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2260Financial liabilities measured at amortised costIFRS 7.20(a)(v); IFRS 9.5.7.2270Other280Gains or (-) losses on financial assets and liabilities held for trading, netIFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 4616287Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, netIFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46290Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, netIFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.4416, 45300Gains or (-) losses from hedge accounting, netAnnex V.Part 2.4716310Exchange differences [gain or (-) loss], netIAS 21.28, 52 (a)330Gains or (-) losses on derecognition of non-financial assets, netIAS 1.34; Annex V. Part 2.4845340Other operating incomeAnnex V.Part 2.314-31645350(Other operating expenses)Annex V.Part 2.314-31645355TOTAL OPERATING INCOME, NET360(Administrative expenses)370(Staff expenses)IAS 19.7; IAS 1.102, IG 644 380(Other administrative expenses)16385(Cash contributions to resolution funds and deposit guarantee schemes)Annex V.Part 2.48i390(Depreciation)IAS 1.102, 104400(Property, Plant and Equipment)IAS 1.104; IAS 16.73(e)(vii)410(Investment Properties)IAS 1.104; IAS 40.79(d)(iv)420(Other intangible assets)IAS 1.104; IAS 38.118(e)(vi)425Modification gains or (-) losses, netIFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49426Financial assets at fair value through other comprehensive incomeIFRS 7.35J427Financial assets at amortised costIFRS 7.35J430(Provisions or (-) reversal of provisions)IAS 37.59, 84; IAS 1.98(b)(f)(g) 9 12 43 435(payment commitments to resolution funds and deposit guarantee schemes)Annex V.Part 2.48i440(Commitments and guarantees given)IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50450(Other provisions)460(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 5312481(Financial assets at fair value through other comprehensive income)IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.812491(Financial assets at amortised cost)IFRS 9.5.4.4, 9.5.5.1, 9.5.5.812 510(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)IAS 28.40-4316520(Impairment or (-) reversal of impairment on non-financial assets)IAS 36.126(a)(b)16530(Property, plant and equipment)IAS 16.73(e)(v-vi)540(Investment properties)IAS 40.79(d)(v)550(Goodwill)IFRS 3.Appendix B67(d)(v); IAS 36.124560(Other intangible assets)IAS 38.118 (e)(iv)(v)570(Other)IAS 36.126 (a)(b)580Negative goodwill recognised in profit or lossIFRS 3.Appendix B64(n)(i)590Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity methodAnnex V.Part 2.54600Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operationsIFRS 5.37; Annex V.Part 2.55610PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONSIAS 1.102, IG 6; IFRS 5.33 A620(Tax expense or (-) income related to profit or loss from continuing operations)IAS 1.82(d); IAS 12.77630PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONSIAS 1, IG 6640Profit or (-) loss after tax from discontinued operationsIAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56650Profit or (-) loss before tax from discontinued operationsIFRS 5.33(b)(i)

660(Tax expense or (-) income related to discontinued operations)IFRS 5.33 (b)(ii),(iv)670PROFIT OR (-) LOSS FOR THE YEARIAS 1.81A(a)680Attributable to minority interest [non-controlling interests]IAS 1.81B (b)(i)690Attributable to owners of the parentIAS 1.81B (b)(ii) 5. Breakdown of non-trading loans and advances by product 5.1 Loans and advances other than held for trading and trading assets by product ReferencesGross carrying amountCarrying amount Annex V.Part 1.27Central banksGeneral governmentsCredit institutionsOther financial corporationsNon-financial corporationsHouseholdsAnnex V.Part 1.34Annex V.Part 1.42(a)Annex V.Part 1.42(b)Annex V.Part 1.42(c)Annex V.Part 1.42(d)Annex V.Part 1.42(e)Annex V.Part 1.42(f)005010020030040050060By product010On demand [call] and short notice [current account]Annex V.Part 2.85(a)020Credit card debtAnnex V.Part 2.85(b)030Trade receivablesAnnex V.Part 2.85(c)040Finance leasesAnnex V.Part 2.85(d)050Reverse repurchase loansAnnex V.Part 2.85(e)060Other term loansAnnex V.Part 2.85(f)070Advances that are not loansAnnex V.Part 2.85(g)080LOANS AND ADVANCESAnnex V.Part 1.32, 44(a) By collateral090of which: Loans collateralized by immovable propertyAnnex V.Part 2.86(a), 87100of which: other collateralized loansAnnex V.Part 2.86(b), 87By purpose110of which: credit for consumptionAnnex V.Part 2.88(a)120of which: lending for house purchaseAnnex V.Part 2.88(b)By subordination130of which: project finance loansAnnex V.Part 2.89; CRR Art 147(8) 8. Breakdown of financial liabilities 8.1 Breakdown of financial liabilities by product and by counterparty sector Carrying amount Annex V.Part 1.27Accumulated changes in fair value due to credit riskHeld for tradingDesignated at fair value through profit or lossAmortised costHedge accountingReferences National GAAP compatible IFRSIFRS 7.8(e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6-BA.7, IFRS 9.6.7IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5IFRS 7.8(g); IFRS 9.4.2.1IFRS 7.24A(a); IFRS 9.6CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.101010020030037040010DerivativesIFRS 9.BA.7(a)020Short positionsFRS 9.BA.7(b)030Equity instrumentsIAS 32.11040Debt securitiesAnnex V.Part 1.31050DepositsECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36060Central banksAnnex V.Part 1.42(a), 44(c)070Current accounts / overnight depositsECB/2013/33 Annex 2.Part 2.9.1080Deposits with agreed maturityECB/2013/33 Annex 2.Part 2.9.2 090Deposits redeemable at noticeECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97100Repurchase agreementsECB/2013/33 Annex 2.Part 2.9.4110General governmentsAnnex V.Part 1.42(b), 44(c)120Current accounts / overnight depositsECB/2013/33 Annex 2.Part 2.9.1130Deposits with agreed maturityECB/2013/33 Annex 2.Part 2.9.2140Deposits redeemable at noticeECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 150Repurchase agreementsECB/2013/33 Annex 2.Part 2.9.4160Credit institutionsAnnex V.Part 1.42(c),44(c)170Current accounts / overnight depositsECB/2013/33 Annex 2.Part 2.9.1180Deposits with agreed maturityECB/2013/33 Annex 2.Part 2.9.2190Deposits redeemable at noticeECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97200Repurchase agreementsECB/2013/33 Annex 2.Part 2.9.4210Other financial corporationsAnnex V.Part 1.42(d),44(c)

220Current accounts / overnight depositsECB/2013/33 Annex 2.Part 2.9.1230Deposits with agreed maturityECB/2013/33 Annex 2.Part 2.9.2240Deposits redeemable at noticeECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97250Repurchase agreementsECB/2013/33 Annex 2.Part 2.9.4260Non-financial corporationsAnnex V.Part 1.42(e), 44(c)270Current accounts / overnight depositsECB/2013/33 Annex 2.Part 2.9.1280Deposits with agreed maturityECB/2013/33 Annex 2.Part 2.9.2 290Deposits redeemable at noticeECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97300Repurchase agreementsECB/2013/33 Annex 2.Part 2.9.4310HouseholdsAnnex V.Part 1.42(f), 44(c)320Current accounts / overnight depositsECB/2013/33 Annex 2.Part 2.9.1330Deposits with agreed maturityECB/2013/33 Annex 2.Part 2.9.2340Deposits redeemable at noticeECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 350Repurchase agreementsECB/2013/33 Annex 2.Part 2.9.4360Debt securities issuedAnnex V.Part 1.37, Part 2.98370Certificates of depositsAnnex V.Part 2.98(a)380Asset-backed securitiesCRR art 4(1)(61)390Covered bondsCRR art 129400Hybrid contractsAnnex V.Part 2.98(d)410Other debt securities issuedAnnex V.Part 2.98(e)420Convertible compound financial instrumentsIAS 32.AG 31 430Non-convertible440Other financial liabilitiesAnnex V.Part 1.38-41445of which: lease liabilitiesIFRS 16.22, 26-28, 47(b)450FINANCIAL LIABILITIES 8.2 Subordinated financial liabilities ReferencesCarriyng amountDesignated at fair value through profit or lossAt amortized costIFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5IFRS 7.8(g); IFRS 9.4.2.1010020010DepositsECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36020Debt securities issuedAnnex V.Part 1.37030SUBORDINATED FINANCIAL LIABILITIESAnnex V.Part 2.99-100 10. Derivatives - Trading and economic hedges By type of risk / By product or by type of marketReferencesCarrying amountNotional amountFinancial assets Held for trading and tradingFinancial liabilities Held for trading and tradingTotal Tradingof which: soldAnnex V.Part 2.120, 131IFRS 9.BA.7 (a); Annex V.Part 2.120, 131Annex V.Part 2.133-135Annex V.Part 2.133-135010020030040010Interest rateAnnex V.Part 2.129(a)020of which: economic hedgesAnnex V.Part 2.137-139 030OTC optionsAnnex V.Part 2.136040OTC otherAnnex V.Part 2.136050Organized market optionsAnnex V.Part 2.136060Organized market otherAnnex V.Part 2.136070EquityAnnex V.Part 2.129(b)080of which: economic hedgesAnnex V.Part 2.137-139090OTC optionsAnnex V.Part 2.136100OTC otherAnnex V.Part 2.136110Organized market optionsAnnex V.Part 2.136120Organized market otherAnnex V.Part 2.136 130Foreign exchange and goldAnnex V.Part 2.129(c)140of which: economic hedgesAnnex V.Part 2.137-139150OTC optionsAnnex V.Part 2.136160OTC otherAnnex V.Part 2.136170Organized market optionsAnnex V.Part 2.136180Organized market otherAnnex V.Part 2.136190CreditAnnex V.Part 2.129(d)195of which: economic hedges with use of the fair value optionIFRS 9.6.7.1; Annex V.Part 2.140201of which: other economic hedgesAnnex V.Part 2.137-140210Credit default swap220Credit spread option

230Total return swap240Other250CommodityAnnex V.Part 2.129(e)260of which: economic hedgesAnnex V.Part 2.137-139270OtherAnnex V.Part 2.129(f)280of which: economic hedgesAnnex V.Part 2.137-139290DERIVATIVESIFRS 9.Appendix A300of which: OTC - credit institutionsAnnex V.Part 1.42(c), 44(e), Part 2.141(a), 142310of which: OTC - other financial corporationsAnnex V.Part 1.42(d), 44(e), Part 2.141(b)320of which: OTC - restAnnex V.Part 1.44(e), Part 2.141(c) 11. Hedge accounting 11.1 Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge By product or by type of marketCarrying amountNotional amountAssetsLiabilitiesTotal Hedgingof which: soldReferencesIFRS 7.24A; Annex V. Part 2.120, 131IFRS 7.24A; Annex V. Part 2.120, 131Annex V.Part 2.133-135Annex V.Part 2.133-135010020030040010Interest rateAnnex V.Part 2.129(a)020OTC optionsAnnex V.Part 2.136030OTC otherAnnex V.Part 2.136040Organized market optionsAnnex V.Part 2.136050Organized market otherAnnex V.Part 2.136060EquityAnnex V.Part 2.129(b)070OTC optionsAnnex V.Part 2.136080OTC otherAnnex V.Part 2.136090Organized market optionsAnnex V.Part 2.136100Organized market otherAnnex V.Part 2.136110Foreign exchange and goldAnnex V.Part 2.129(c)120OTC optionsAnnex V.Part 2.136 130OTC otherAnnex V.Part 2.136140Organized market optionsAnnex V.Part 2.136150Organized market otherAnnex V.Part 2.136160CreditAnnex V.Part 2.129(d)170Credit default swapAnnex V.Part 2.136180Credit spread optionAnnex V.Part 2.136190Total return swapAnnex V.Part 2.136200OtherAnnex V.Part 2.136210CommodityAnnex V.Part 2.129(e)220OtherAnnex V.Part 2.129(f)230FAIR VALUE HEDGESIFRS 7.24A; IAS 39.86(a); IFRS 9.6.5.2(a)240Interest rateAnnex V.Part 2.129(a) 250OTC optionsAnnex V.Part 2.136260OTC otherAnnex V.Part 2.136270Organized market optionsAnnex V.Part 2.136280Organized market otherAnnex V.Part 2.136290EquityAnnex V.Part 2.129(b)300OTC optionsAnnex V.Part 2.136310OTC otherAnnex V.Part 2.136320Organized market optionsAnnex V.Part 2.136330Organized market otherAnnex V.Part 2.136340Foreign exchange and goldAnnex V.Part 2.129(c)350OTC optionsAnnex V.Part 2.136360OTC otherAnnex V.Part 2.136 370Organized market optionsAnnex V.Part 2.136380Organized market otherAnnex V.Part 2.136390CreditAnnex V.Part 2.129(d)400Credit default swapAnnex V.Part 2.136410Credit spread optionAnnex V.Part 2.136420Total return swapAnnex V.Part 2.136430OtherAnnex V.Part 2.136440CommodityAnnex V.Part 2.129(e)450OtherAnnex V.Part 2.129(f)460CASH FLOW HEDGESIFRS 7.24A; IAS 39.86(b); IFRS 9.6.5.2(b)470HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATIONIFRS 7.24A; IAS 39.86(c); IFRS 9.6.5.2(c) 480PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISKIAS 39.71, 81A, 89A, AG 114-132490PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISKIAS 39.71500DERIVATIVES-HEDGE ACCOUNTINGIFRS 7.24A; IAS 39.9; IFRS 9.6.1510of which: OTC - credit institutionsAnnex V.Part 1.42(c), 44(e), Part 2.141(a), 142520of which: OTC - other financial corporationsAnnex V.Part 1.42(d), 44(e), Part 2.141(b)530of which: OTC - restAnnex V.Part 1.44(e), Part 2.141(c)

18 Information on performing and non-performing exposures 18.0 Information on performing and non-performing exposures ReferencesGross carrying amount / Nominal amountAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisionsMaximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119PerformingNon-performingPerforming exposures - Accumulated impairment and provisionsNon-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisionsCollateral received and financial guarantees receivedNot past due or Past due <= 30 daysPast due > 30 days <= 90 daysOf which: Instruments without significant increase in credit risk since initial recognition (Stage 1)Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)Unlikely to pay that are not past-due or past-due < = 90 daysPast due > 90 days <= 180 daysPast due > 180 days <= 1 yearPast due > 1 year <= 2 yearsPast due > 2 year <= 5 yearsPast due > 5 year <= 7 yearsPast due > 7 yearsOf which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)Of which: defaultedof which: Credit-impaired instruments (Stage 3)of which: Instruments without significant increase in credit risk since initial recognition (Stage 1)of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)Unlikely to pay that are not past-due or past-due < = 90 daysPast due > 90 days <= 180 daysPast due > 180 days <= 1 yearPast due > 1 year < = 2 yearPast due > 2 year < = 5 yearPast due > 5 year <= 7 yearsPast due > 7 yearsOf which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)Of which: Credit-impaired instruments (Stage 3)Collateral received on performing exposuesCollateral received on non-performing exposuresFinancial guarantees received on performing exposuresFinancial guarantees received on non-performing exposures010020030055056057060070080090101102106107109110121130140141142150160170180191192196197950951201200205210Annex V. Part 1.34, Part 2.118, 221Annex V. Part 2. 213-216, 223-239Annex V. Part 2. 222, 235Annex V. Part 2. 222, 235IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d)IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)Annex V. Part 2. 213-216, 223-239Annex V. Part 2. 222, 235-236Annex V. Part 2. 222, 235-236Annex V. Part 2. 222, 235-236Annex V. Part 2. 222, 235-236Annex V. Part 2. 222, 235-236Annex V. Part 2. 222, 235-236Annex V. Part 2. 222, 235-236IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)CRR art 178; Annex V.Part 2.237(b)IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a)Annex V. Part 2. 238Annex V. Part 2. 238IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d)IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)Annex V. Part 2. 238Annex V. Part 2. 236, 238Annex V. Part 2. 236, 238Annex V. Part 2. 236, 238Annex V. Part 2. 236, 238Annex V. Part 2. 236, 238Annex V. Part 2. 236, 238Annex V. Part 2. 236, 238IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)IFRS 9.5.5.1; IFRS 9. Appendix A; Annex V. Part 2.237(a)Annex V. Part 2. 239Annex V. Part 2. 239Annex V. Part 2. 239Annex V. Part 2. 239005Cash balances at central banks and other demand depositsAnnex V.Part 2.2, 3010Debt securitiesAnnex V.Part 1.31, 44(b)020Central banksAnnex V.Part 1.42(a)030General governmentsAnnex V.Part 1.42(b)040Credit institutionsAnnex V.Part 1.42(c)050Other financial corporationsAnnex V.Part 1.42(d)060Non-financial corporationsAnnex V.Part 1.42(e)070Loans and advancesAnnex V.Part 1.32, 44(a)080Central banksAnnex V.Part 1.42(a)090General governmentsAnnex V.Part 1.42(b)

100Credit institutionsAnnex V.Part 1.42(c)110Other financial corporationsAnnex V.Part 1.42(d)120Non-financial corporationsAnnex V.Part 1.42(e)130Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)140Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)150HouseholdsAnnex V.Part 1.42(f)160Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)170Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)180DEBT INSTRUMENTS AT COST OR AT AMORTISED COSTAnnex V.Part 2.233(a) 181Debt securitiesAnnex V.Part 1.31, 44(b)182Central banksAnnex V.Part 1.42(a)183General governmentsAnnex V.Part 1.42(b)184Credit institutionsAnnex V.Part 1.42(c)185Other financial corporationsAnnex V.Part 1.42(d)186Non-financial corporationsAnnex V.Part 1.42(e)191Loans and advancesAnnex V.Part 1.32, 44(a)192Central banksAnnex V.Part 1.42(a)193General governmentsAnnex V.Part 1.42(b)194Credit institutionsAnnex V.Part 1.42(c) 195Other financial corporationsAnnex V.Part 1.42(d)196Non-financial corporationsAnnex V.Part 1.42(e)900Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)903Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)197HouseholdsAnnex V.Part 1.42(f)910Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)913Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)201DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENTAnnex V.Part 2.233(b) 211Debt securitiesAnnex V.Part 1.31, 44(b)212Central banksAnnex V.Part 1.42(a)213General governmentsAnnex V.Part 1.42(b)214Credit institutionsAnnex V.Part 1.42(c)215Other financial corporationsAnnex V.Part 1.42(d)216Non-financial corporationsAnnex V.Part 1.42(e)221Loans and advancesAnnex V.Part 1.32, 44(a)222Central banksAnnex V.Part 1.42(a)223General governmentsAnnex V.Part 1.42(b)224Credit institutionsAnnex V.Part 1.42(c) 225Other financial corporationsAnnex V.Part 1.42(d)226Non-financial corporationsAnnex V.Part 1.42(e)920Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)923Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)227HouseholdsAnnex V.Part 1.42(f)930Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)933Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)231DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENTAnnex V.Part 2.233(c), 234 330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADINGAnnex V.Part 2.217335DEBT INSTRUMENTS HELD FOR SALEAnnex V.Part 2.220340Loan commitments givenCRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 224350Central banksAnnex V.Part 1.42(a)360General governmentsAnnex V.Part 1.42(b)370Credit institutionsAnnex V.Part 1.42(c)380Other financial corporationsAnnex V.Part 1.42(d)390Non-financial corporationsAnnex V.Part 1.42(e)400HouseholdsAnnex V.Part 1.42(f)

410Financial guarantees givenIFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116, 225420Central banksAnnex V.Part 1.42(a)430General governmentsAnnex V.Part 1.42(b)440Credit institutionsAnnex V.Part 1.42(c)450Other financial corporationsAnnex V.Part 1.42(d)460Non-financial corporationsAnnex V.Part 1.42(e)470HouseholdsAnnex V.Part 1.42(f)480Other Commitments givenCRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116, 224 490Central banksAnnex V.Part 1.42(a)500General governmentsAnnex V.Part 1.42(b)510Credit institutionsAnnex V.Part 1.42(c)520Other financial corporationsAnnex V.Part 1.42(d)530Non-financial corporationsAnnex V.Part 1.42(e)540HouseholdsAnnex V.Part 1.42(f)550OFF-BALANCE SHEET EXPOSURESAnnex V.Part 2.217 19. Information forborne exposures ReferencesGross carrying amount / nominal amount of exposures with forbearance measuresAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisionsMaximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119Performing exposures with forbearance measuresNon-performing exposures with forbearance measuresPerfoming exposures with forbearance measures - Accumulated impairment and provisionsNon-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisionsCollateral received and financial guarantees receivedInstruments with modifications in their terms and conditionsRefinancingof which: Performing forborne exposures under probation reclassified from non-performingInstruments with modifications in their terms and conditionsRefinancingof which: Defaultedof which: Impairedof which: Forbearance of exposures non-performing prior to forbearanceInstruments with modifications in their terms and conditionsRefinancingCollateral received on exposures with forbearance measuresFinancial guarantees received on exposures with forbearance measuresOf which: Collateral received on non-performing exposures with forbearance measuresOf which: Financial guarantees received on non-performing exposures with forbearance measures010020030040050060070080090100110120130140150160170175180185Annex V. Part 1.34, Part 2. 118, 240-245, 251-258Annex V. Part 2. 256, 259-262Annex V. Part 2.241(a), 266Annex V. Part 2. 241 (b), 265-266Annex V. Part 2. 256(b), 261Annex V. Part 2. 259-263Annex V. Part 2.241(a), 266Annex V. Part 2. 241 (b), 265-266CRR art 178; Annex V. Part 2.264(b)IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.264(a)Annex V. Part 2. 231, 252(a), 263Annex V. Part 2. 267Annex V. Part 2. 207Annex V. Part 2. 207Annex V. Part 2. 241(a), 267Annex V. Part 2. 241(b), 267Annex V. Part 2. 268Annex V. Part 2. 268Annex V. Part 2. 268Annex V. Part 2. 268005Cash balances at central banks and other demand depositsAnnex V.Part 2.2, 3010Debt securitiesAnnex V.Part 1.31, 44(b)020Central banksAnnex V.Part 1.42(a)030General governmentsAnnex V.Part 1.42(b)040Credit institutionsAnnex V.Part 1.42(c)050Other financial corporationsAnnex V.Part 1.42(d)

060Non-financial corporationsAnnex V.Part 1.42(e)070Loans and advancesAnnex V.Part 1.32, 44(a)080Central banksAnnex V.Part 1.42(a)090General governmentsAnnex V.Part 1.42(b)100Credit institutionsAnnex V.Part 1.42(c)110Other financial corporationsAnnex V.Part 1.42(d)120Non-financial corporationsAnnex V.Part 1.42(e)130Of which: Small and Medium-sized EnterprisesSME Art 1 2(a) 140Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)150HouseholdsAnnex V.Part 1.42(f)160Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)170Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)180DEBT INSTRUMENTS AT COST OR AT AMORTISED COSTAnnex V.Part 2.249(a)181Debt securitiesAnnex V.Part 1.31, 44(b) 182Central banksAnnex V.Part 1.42(a)183General governmentsAnnex V.Part 1.42(b)184Credit institutionsAnnex V.Part 1.42(c)185Other financial corporationsAnnex V.Part 1.42(d)186Non-financial corporationsAnnex V.Part 1.42(e)191Loans and advancesAnnex V.Part 1.32, 44(a) 192Central banksAnnex V.Part 1.42(a)193General governmentsAnnex V.Part 1.42(b)194Credit institutionsAnnex V.Part 1.42(c)195Other financial corporationsAnnex V.Part 1.42(d)196Non-financial corporationsAnnex V.Part 1.42(e)900Of which: Small and Medium-sized EnterprisesSME Art 1 2(a) 903Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)197HouseholdsAnnex V.Part 1.42(f)910Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)913Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)201DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENTAnnex V.Part 2.249(b) 211Debt securitiesAnnex V.Part 1.31, 44(b)212Central banksAnnex V.Part 1.42(a)213General governmentsAnnex V.Part 1.42(b)214Credit institutionsAnnex V.Part 1.42(c)215Other financial corporationsAnnex V.Part 1.42(d)216Non-financial corporationsAnnex V.Part 1.42(e) 221Loans and advancesAnnex V.Part 1.32, 44(a)222Central banksAnnex V.Part 1.42(a)223General governmentsAnnex V.Part 1.42(b)224Credit institutionsAnnex V.Part 1.42(c)225Other financial corporationsAnnex V.Part 1.42(d)226Non-financial corporationsAnnex V.Part 1.42(e)920Of which: Small and Medium-sized EnterprisesSME Art 1 2(a) 923Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)227HouseholdsAnnex V.Part 1.42(f)930Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)933Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)231DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENTAnnex V.Part 2.249330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADINGAnnex V.Part 2.246 335DEBT INSTRUMENTS HELD FOR SALEAnnex V.Part 2.247340Loan commitments givenCRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246

Annex

ANNEX IV Annex V to Regulation (EU) 2015/534 (ECB/2015/13) entitled FINREP data points under national accounting frameworks is replaced by the following:

Annex

ANNEX V COLOUR CODE IN TEMPLATES: Parts for national GAAP reportersCell not to be submitted for reporting institutions subject to the relevant accounting frameworkData point to be submitted FINREP Templates for GAAPTemplate numberTemplate codeName of the template or of the group of templatePART 1 [QUARTERLY FREQUENCY]Balance Sheet Statement [Statement of Financial Position]1.1F 01.01Balance Sheet Statement: assets1.2F 01.02Balance Sheet Statement: liabilities1.3F 01.03Balance Sheet Statement: equity2F 02.00Statement of profit or loss5.1F 05.01Breakdown of non-trading loans and advances by productBreakdown of financial liabilities8.1F 08.01Breakdown of financial liabilities by product and by counterparty sector8.2F 08.02Subordinated financial liabilities10F 10.00Derivatives - Trading and economic hedgesHedge accounting11.2F 11.02Derivatives - Hedge accounting under national GAAP: Breakdown by type of riskInformation on performing and non-performing exposures18.0F 18.00Information on performing and non-performing exposures19F 19.00Forborne exposures

1. Balance Sheet Statement [Statement of Financial Position] 1.1 Assets References National GAAP based on BADReferences National GAAP compatible IFRSBreakdown in tableCarrying amountAnnex V.Part 1.27-28010010Cash, cash balances at central banks and other demand depositsBAD art 4.Assets(1)IAS 1.54 (i)020Cash on handAnnex V.Part 2.1Annex V.Part 2.1030Cash balances at central banksBAD art 13(2); Annex V.Part 2.2Annex V.Part 2.2040Other demand depositsAnnex V.Part 2.3Annex V.Part 2.35050Financial assets held for tradingAccounting Directive art 8(1)(a), (5); IAS 39.9IFRS 9.Appendix A060DerivativesCRR Annex IIIFRS 9.Appendix A10070Equity instrumentsECB/2013/33 Annex 2.Part 2.4-5IAS 32.114080Debt securitiesAnnex V.Part 1.24, 26Annex V.Part 1.314090Loans and advancesAnnex V.Part 1.24, 27Annex V.Part 1.324091Trading financial assetsBAD Article 32-33; Annex V.Part 1.17092DerivativesCRR Annex II; Annex V.Part 1.17, 2710093Equity instrumentsECB/2013/33 Annex 2.Part 2.4-54094Debt securitiesAnnex V.Part 1.314095Loans and advancesAnnex V.Part 1.324096Non-trading financial assets mandatorily at fair value through profit or lossIFRS 7.8(a)(ii); IFRS 9.4.1.44097Equity instrumentsIAS 32.114098Debt securitiesAnnex V.Part 1.314099Loans and advancesAnnex V.Part 1.324 100Financial assets designated at fair value through profit or lossAccounting Directive art 8(1)(a), (6)IFRS 7.8(a)(i); IFRS 9.4.1.54110Equity instrumentsIAS 32.11;ECB/2013/33 Annex 2.Part 2.4-54120Debt securitiesAnnex V.Part 1.31Annex V.Part 1.314130Loans and advancesAnnex V.Part 1.32Annex V.Part 1.324141Financial assets at fair value through other comprehensive incomeIFRS 7.8(h); IFRS 9.4.1.2A4142Equity instrumentsIAS 32.114143Debt securitiesAnnex V.Part 1.314144Loans and advancesAnnex V.Part 1.324171Non-trading non-derivative financial assets measured at fair value through profit or lossBAD art 36(2)4172Equity instrumentsECB/2013/33 Annex 2.Part 2.4-54173Debt securitiesAnnex V.Part 1.314174Loans and advancesAccounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.324175Non-trading non-derivative financial assets measured at fair value to equityAccounting Directive art 8(1)(a), (8)4176Equity instrumentsECB/2013/33 Annex 2.Part 2.4-54177Debt securitiesAnnex V.Part 1.314178Loans and advancesAccounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.324181Financial assets at amortised costIFRS 7.8(f); IFRS 9.4.1.24

182Debt securitiesAnnex V.Part 1.314183Loans and advancesAnnex V.Part 1.324231Non-trading non-derivative financial assets measured at a cost-based methodBAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 194390Equity instrumentsECB/2013/33 Annex 2.Part 2.4-54232Debt securitiesAnnex V.Part 1.314233Loans and advancesAnnex V.Part 1.324234Other non-trading non-derivative financial assetsBAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.204235Equity instrumentsECB/2013/33 Annex 2.Part 2.4-54236Debt securitiesAnnex V.Part 1.314237Loans and advancesAnnex V.Part 1.324240Derivatives – Hedge accountingAccounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22IFRS 9.6.2.1; Annex V.Part 1.2211250Fair value changes of the hedged items in portfolio hedge of interest rate riskAccounting Directive art 8(5), (6); IAS 39.89A (a)IAS 39.89A(a); IFRS 9.6.5.8260Investments in subsidiaries, joint ventures and associatesBAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4IAS 1.54(e); Annex V.Part 1.21, Part 2.440270Tangible assetsBAD art 4.Assets(10)280Property, Plant and EquipmentIAS 16.6; IAS 1.54(a); IFRS 16.47(a)21, 42290Investment propertyIAS 40.5; IAS 1.54(b); IFRS 16.4821, 42 300Intangible assetsBAD art 4.Assets(9); CRR art 4(1)(115)IAS 1.54(c); CRR art 4(1)(115)310GoodwillBAD art 4.Assets(9); CRR art 4(1)(113)IFRS 3.B67(d); CRR art 4(1)(113)320Other intangible assetsBAD art 4.Assets(9)IAS 38.8,118; IFRS 16.47 (a)21, 42330Tax assetsIAS 1.54(n-o)340Current tax assetsIAS 1.54(n); IAS 12.5350Deferred tax assetsAccounting Directive art 17(1)(f); CRR art 4(1)(106)IAS 1.54(o); IAS 12.5; CRR art 4(1)(106)360Other assetsAnnex V.Part 2.5, 6Annex V.Part 2.5370Non-current assets and disposal groups classified as held for saleIAS 1.54(j); IFRS 5.38, Annex V.Part 2.7375(-) Haircuts for trading assets at fair valueAnnex V Part 1.29380TOTAL ASSETSBAD art 4 AssetsIAS 1.9(a), IG 6 1.2 Liabilities References National GAAP based on BADReferences National GAAP compatible IFRSBreakdown in tableCarrying amountAnnex V.Part 1.27-28010010Financial liabilities held for tradingIFRS 7.8 (e) (ii); IFRS 9.BA.68020DerivativesIFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a)10030Short positionsIFRS 9.BA7(b)8040DepositsECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.368 050Debt securities issuedAnnex V.Part 1.378060Other financial liabilitiesAnnex V.Part 1.38-418061Trading financial liabilitiesAccounting Directive art 8(1)(a),(3),(6)8062DerivativesCRR Annex II; Annex V.Part 1.2510063Short positions8064DepositsECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.368065Debt securities issuedAnnex V.Part 1.378066Other financial liabilitiesAnnex V.Part 1.38-418070Financial liabilities designated at fair value through profit or lossAccounting Directive art 8(1)(a), (6); IAS 39.9IFRS 7.8 (e)(i); IFRS 9.4.2.28080DepositsECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.368090Debt securities issuedAnnex V.Part 1.37Annex V.Part 1.378100Other financial liabilitiesAnnex V.Part 1.38-41Annex V.Part 1.38-418110Financial liabilities measured at amortised costAccounting Directive art 8(3), (6); IAS 39.47IFRS 7.8(g); IFRS 9.4.2.18120DepositsECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.368130Debt securities issuedAnnex V.Part 1.31Annex V.Part 1.378140Other financial liabilitiesAnnex V.Part 1.32-34Annex V.Part 1.38-418141Non-trading non-derivative financial liabilities measured at a cost-based methodAccounting Directive art 8(3)8

142DepositsECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.368143Debt securities issuedAnnex V.Part 1.378144Other financial liabilitiesAnnex V.Part 1.38-418150Derivatives – Hedge accountingAccounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.26IFRS 9.6.2.1; Annex V.Part 1.2611160Fair value changes of the hedged items in portfolio hedge of interest rate riskAccounting Directive art 8(5), (6); Annex V.Part 2.8; IAS 39.89A(b)IAS 39.89A(b), IFRS 9.6.5.8170ProvisionsBAD art 4.Liabilities(6)IAS 37.10; IAS 1.54(l)43175Funds for general banking risks [if presented within liabilities]BAD art 38.1; CRR art 4(112); Annex V.Part 2.15180Pensions and other post employment defined benefit obligationsAnnex V.Part 2.9IAS 19.63; IAS 1.78(d); Annex V.Part 2.943190Other long term employee benefitsAnnex V.Part 2.10IAS 19.153; IAS 1.78(d); Annex V.Part 2.1043200RestructuringIAS 37.71, 84(a)43210Pending legal issues and tax litigationIAS 37.Appendix C. Examples 6 and 1043220Commitments and guarantees givenBAD Article 4 Liabilities (6)(c ), Off balance sheet items, Article 27(11), Article 28(8), Article 33IFRS 9.4.2.1(c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.11 9 12 43 230Other provisionsBAD Article 4 Liabilities (6)(c ), Off balance sheet itemsIAS 37.1443240Tax liabilitiesIAS 1.54(n-o)250Current tax liabilitiesIAS 1.54(n); IAS 12.5 260Deferred tax liabilitiesAccounting Directive art 17(1)(f); CRR art 4(1)(108)IAS 1.54(o); IAS 12.5; CRR art 4(1)(108)270Share capital repayable on demandIAS 32 IE 33; IFRIC 2; Annex V.Part 2.12280Other liabilitiesAnnex V.Part 2.13Annex V.Part 2.13290Liabilities included in disposal groups classified as held for saleIAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14295Haircuts for trading liabilities at fair valueAnnex V Part 1.29300TOTAL LIABILITIESIAS 1.9(b);IG 6 1.3 Equity References National GAAP based on BADReferences National GAAP compatible IFRSBreakdown in tableCarrying amount010010CapitalBAD art 4.Liabilities(9), BAD art 22IAS 1.54(r), BAD art 2246020Paid up capitalBAD art 4.Liabilities(9)IAS 1.78(e)030Unpaid capital which has been called upBAD art 4.Liabilities(9); Annex V.Part 2.17Annex V.Part 2.14040Share premiumBAD art 4.Liabilities(10); CRR art 4(1)(124)IAS 1.78(e); CRR art 4(1)(124)46050Equity instruments issued other than capitalAnnex V.Part 2.18-19Annex V.Part 2.18-1946060Equity component of compound financial instrumentsAccounting Directive art 8(6); Annex V.Part 2.18IAS 32.28-29; Annex V.Part 2.18070Other equity instruments issuedAnnex V.Part 2.19Annex V.Part 2.19080Other equityAnnex V.Part 2.20IFRS 2.10; Annex V.Part 2.20090Accumulated other comprehensive incomeCRR art 4(1)(100)CRR art 4(1)(100)46 095Items that will not be reclassified to profit or lossIAS 1.82A(a)100Tangible assetsIAS 16.39-41110Intangible assetsIAS 38.85-87120Actuarial gains or (-) losses on defined benefit pension plansIAS 1.7, IG6; IAS 19.120(c)122Non-current assets and disposal groups classified as held for saleIFRS 5.38, IG Example 12124Share of other recognised income and expense of investments in subsidaries, joint ventures and associatesIAS 1.IG6; IAS 28.10320Fair value changes of equity instruments measured at fair value through other comprehensive incomeIAS 1.7(d); IFRS 9 5.7.5, B5.7.1; Annex V.Part 2.21330Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive incomeIAS 1.7(e);IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.22340Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.22350Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]IAS 1.7(e);IFRS 9.5.7.5;.6.5.8(a);Annex V.Part 2.57360Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit riskIAS 1.7(f); IFRS 9 5.7.7;Annex V.Part 2.23

128Items that may be reclassified to profit or lossIAS 1.82A(a) (ii)130Hedge of net investments in foreign operations [effective portion]Accounting Directive art 8(1)(a), (6)(8)IFRS9.6.5.13(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.24140Foreign currency translationBAD art 39(6)IAS 21.52(b); IAS 21.32, 38-49150Hedging derivatives. Cash flow hedges reserve [effective portion]Accounting Directive art 8(1)(a), (6)(8)IAS 1.7 (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS 9.6.5.11(b); Annex V.Part 2.25155Fair value changes of debt instruments measured at fair value through other comprehensive incomeIAS 1.7(da); IFRS 9.4.1.2A; 5.7.10; Annex V.Part 2.26165Hedging instruments [not designated elements]IAS 1.7(g)(h); IFRS 9.6.5.15,.6.5.16; IFRS 7.24E (b)(c); Annex V.Part 2.60170Non-current assets and disposal groups classified as held for saleIFRS 5.38, IG Example 12180Share of other recognised income and expense of investments in subsidaries, joint ventures and associatesIAS 1.IG6; IAS 28.10190Retained earningsBAD art 4.Liabilities(13); CRR art 4(1)(123)CRR art 4(1)(123)200Revaluation reservesBAD art 4.Liabilities(12)IFRS 1.30, D5-D8; Annex V.Part 2.28201Tangible assetsAccounting Directive art 7(1)202Equity instrumentsAccounting Directive art 7(1)203Debt securitiesAccounting Directive art 7(1)204OtherAccounting Directive art 7(1)205Fair value reservesAccounting Directive art 8(1)(a) 206Hedge of net investments in foreign operationsAccounting Directive art 8(1)(a), (8)(b)207Hedging derivatives.Cash flow hedgesAccounting Directive art 8(1)(a), (8)(a); CRR article 30(a)208Hedging derivatives. Other hedgesAccounting Directive art 8(1)(a), (8)(a)209Non-trading non-derivative financial assets measured at fair value to equityAccounting Directive art 8(1)(a), 8(2)210Other reservesBAD art 4 Liabilities(11)-(13)IAS 1.54; IAS 1.78(e)215Funds for general banking risks [if presented within equity]BAD art 38.1; CRR art 4(112); Annex V.Part 2.15220Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity methodAccounting Directive art 9(7)(a); art 27; Annex V.Part 2.29IAS 28.11; Annex V.Part 2.29230OtherAnnex V.Part 2.29Annex V.Part 2.29235First consolidation differencesAccounting Directive art 24(3)(c)240(-) Treasury sharesAccounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.30IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.3046250Profit or loss attributable to owners of the parentBAD art 4.Liabilities(14)IAS 1.81B (b)(ii)2260(-) Interim dividendsCRR Article 26(2b)IAS 32.35270Minority interests [Non-controlling interests]Accounting Directive art 24(4)IAS 1.54(q)280Accumulated Other Comprehensive IncomeCRR art 4(1)(100)CRR art 4(1)(100)46290Other items46300TOTAL EQUITYIAS 1.9(c), IG 646 310TOTAL EQUITY AND TOTAL LIABILITIESBAD art 4.LiabilitiesIAS 1.IG6 2. Statement of profit or loss References National GAAP based on BADReferences National GAAP compatible IFRSBreakdown in tableCurrent period010010Interest incomeBAD art 27.Vertical layout(1); Annex V.Part 2.31IAS 1.97; Annex V.Part 2.3116020Financial assets held for tradingIFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34025Non-trading financial assets mandatorily at fair value through profit or lossIFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1030Financial assets designated at fair value through profit or lossIFRS 7.20(a)(i), B5(e)041Financial assets at fair value through other comprehensive incomeIFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A051Financial assets at amortised costIFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2070Derivatives - Hedge accounting, interest rate riskIFRS 9.Appendix A; .B6.6.16; Annex V.Part 2.35080Other assetsAnnex V.Part 2.36085Interest income on liabilitiesAnnex V.Part 2.37IFRS 9.5.7.1, Annex V.Part 2.37090(Interest expenses)BAD art 27.Vertical layout(2); Annex V.Part 2.31IAS 1.97; Annex V.Part 2.3116100(Financial liabilities held for trading)IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34110(Financial liabilities designated at fair value through profit or loss)IFRS 7.20(a)(i), B5(e)120(Financial liabilities measured at amortised cost)IFRS 7.20(b); IFRS 9.5.7.2

130(Derivatives - Hedge accounting, interest rate risk)IAS 39.9; Annex V.Part 2.35140(Other liabilities)Annex V.Part 2.38145(Interest expense on assets)Annex V.Part 2.39IFRS 9.5.7.1, Annex V.Part 2.39150(Expenses on share capital repayable on demand)IFRIC 2.11160Dividend incomeBAD art 27.Vertical layout(3); Annex V.Part 2.40Annex V.Part 2.4031170Financial assets held for tradingIFRS 7.20(a)(i), B5(e); Annex V.Part 2.40175Non-trading financial assets mandatorily at fair value through profit or lossIFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40191Financial assets at fair value through other comprehensive incomeIFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41192Investments in subsidiaries, joint ventures and associates accounted for using other than equity methodAnnex V Part 2 .42Annex V Part 2 .42200Fee and commission incomeBAD art 27.Vertical layout(4)IFRS 7.20(c)22210(Fee and commission expenses)BAD art 27.Vertical layout(5)IFRS 7.20(c)22220Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, netBAD art 27.Vertical layout(6)Annex V.Part 2.4516231Financial assets at fair value through other comprehensive incomeIFRS 9.4.12A; IFRS 9.5.7.10-11241Financial assets at amortised costIFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2 260Financial liabilities measured at amortised costIFRS 7.20(a)(v); IFRS 9.5.7.2270Other280Gains or (-) losses on financial assets and liabilities held for trading, netBAD art 27.Vertical layout(6)IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 4616285Gains or (-) losses on trading financial assets and liabilities, netBAD art 27.Vertical layout(6)16287Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, netIFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46290Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, netIFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.4416, 45295Gains or (-) losses on non-trading financial assets and liabilities, netBAD art 27.Vertical layout(6)16300Gains or (-) losses from hedge accounting, netAccounting Directive art 8(1)(a), (6), (8)Annex V.Part 2.4716310Exchange differences [gain or (-) loss], netBAD art 39IAS 21.28, 52 (a)320Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, netBAD art 27.Vertical layout(13)-(14); Annex V Part 2.56330Gains or (-) losses on derecognition of non-financial assets, netAnnex V. Part 2.48IAS 1.34; Annex V. Part 2.4845340Other operating incomeBAD art 27.Vertical layout(7); Annex V.Part 2.314-316Annex V.Part 2.314-31645350(Other operating expenses)BAD art 27.Vertical layout(10); Annex V.Part 2.314-316Annex V.Part 2.314-31645 355TOTAL OPERATING INCOME, NET360(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 644380(Other administrative expenses)BAD art 27.Vertical layout(8)(b);16385(Cash contributions to resolution funds and deposit guarantee schemes)Annex V.Part 2.48iAnnex V.Part 2.48i390(Depreciation)IAS 1.102, 104400(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)425Modification gains or (-) losses, netIFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49426Financial assets at fair value through other comprehensive incomeIFRS 7.35J427Financial assets at amortised costIFRS 7.35J430(Provisions or (-) reversal of provisions)IAS 37.59, 84; IAS 1.98(b)(f)(g)

9 12 43 435(payment commitments to resolution funds and deposit guarantee schemes)Annex V.Part 2.48iAnnex V.Part 2.48i440(Commitments and guarantees given)BAD art 27.Vertical layout(11)-(12)IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50450(Other provisions)455(Increases or (-) decreases of the fund for general banking risks, net)BAD art 38.2460(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)BAD art 35-37, Annex V.Part 2.52, 53IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 5312481(Financial assets at fair value through other comprehensive income)IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.812491(Financial assets at amortised cost)IFRS 9.5.4.4, 9.5.5.1, 9.5.5.812510(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)BAD art 27.Vertical layout(13)-(14)IAS 28.40-4316 520(Impairment or (-) reversal of impairment on non-financial assets)IAS 36.126(a)(b)16530(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 36.124560(Other intangible assets)BAD art 27.Vertical layout(9)IAS 38.118 (e)(iv)(v)570(Other)IAS 36.126 (a)(b)580Negative goodwill recognised in profit or lossAccounting Directive art 24(3)(f)IFRS 3.Appendix B64(n)(i)590Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity methodBAD art 27.Vertical layout(13)-(14)Annex V.Part 2.54600Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operationsIFRS 5.37; Annex V.Part 2.55610PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONSIAS 1.102, IG 6; IFRS 5.33 A620(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 630PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONSBAD art 27.Vertical layout(16)IAS 1, IG 6632Extraordinary profit or (-) loss after taxBAD art 27.Vertical layout(21)633Extraordinary profit or loss before taxBAD art 27.Vertical layout(19)634(Tax expense or (-) income related to extraordinary profit or loss)BAD art 27.Vertical layout(20)640Profit or (-) loss after tax from discontinued operationsIAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56650Profit or (-) loss before tax from discontinued operationsIFRS 5.33(b)(i)660(Tax expense or (-) income related to discontinued operations)IFRS 5.33 (b)(ii),(iv)670PROFIT OR (-) LOSS FOR THE YEARBAD art 27.Vertical layout(23)IAS 1.81A(a) 680Attributable to minority interest [non-controlling interests]IAS 1.81B (b)(i)690Attributable to owners of the parentIAS 1.81B (b)(ii) 5. Breakdown of non-trading Loans and advances by product 5.1 Loans and advances other than held for trading and trading assets by product ReferencesGross carrying amountCarrying amount Annex V.Part 1.27-28Central banksGeneral governmentsCredit institutionsOther financial corporationsNon-financial corporationsHouseholdsAnnex V.Part 1.34Annex V.Part 1.42(a)Annex V.Part 1.42(b)Annex V.Part 1.42(c)Annex V.Part 1.42(d)Annex V.Part 1.42(e)Annex V.Part 1.42(f)005010020030040050060By product010On demand [call] and short notice [current account]Annex V.Part 2.85(a)020Credit card debtAnnex V.Part 2.85(b)030Trade receivablesAnnex V.Part 2.85(c)040Finance leasesAnnex V.Part 2.85(d)050Reverse repurchase loansAnnex V.Part 2.85(e)060Other term loansAnnex V.Part 2.85(f)070Advances that are not loansAnnex V.Part 2.85(g)080LOANS AND ADVANCESAnnex V.Part 1.32, 44(a)By collateral090of which: Loans collateralized by immovable propertyAnnex V.Part 2.86(a), 87100of which: other collateralized loansAnnex V.Part 2.86(b), 87

By purpose110of which: credit for consumptionAnnex V.Part 2.88(a)120of which: lending for house purchaseAnnex V.Part 2.88(b)By subordination130of which: project finance loansAnnex V.Part 2.89; CRR Art 147(8) 8. Breakdown of financial liabilities 8.1 Breakdown of financial liabilities by product and by counterparty sector Carrying amount Annex V.Part 1.27-28Accumulated changes in fair value due to credit riskHeld for tradingDesignated at fair value through profit or lossAmortised costTradingAt a cost-based methodHedge accountingReferences National GAAP compatible IFRSIFRS 7.8(e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6-BA.7, IFRS 9.6.7IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5IFRS 7.8(g); IFRS 9.4.2.1IFRS 7.24A(a); IFRS 9.6CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.101References National GAAP based on BADAccounting Directive art 8(1)(a), (6); IAS 39.9, AG 14-15Accounting Directive art 8(1)(a), (6); IAS 39.9Accounting Directive art 8(3), (6); IAS 39.47Accounting Directive art 8(3); Annex V.Part 1.25Accounting Directive art 8(3)Accounting Directive art 8(1)(a), (6), (8)(1)(a)CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.102010020030034035037040010DerivativesCRR Annex IIIFRS 9.BA.7(a)020Short positionsFRS 9.BA.7(b)030Equity instrumentsECB/2013/33 Annex 2.Part 2.4-5IAS 32.11040Debt securitiesAnnex V.Part 1.31Annex V.Part 1.31050DepositsECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36060Central banksAnnex V.Part 1.42(a), 44(c)Annex V.Part 1.42(a), 44(c) 070Current accounts / overnight depositsECB/2013/33 Annex 2.Part 2.9.1ECB/2013/33 Annex 2.Part 2.9.1080Deposits with agreed maturityECB/2013/33 Annex 2.Part 2.9.2ECB/2013/33 Annex 2.Part 2.9.2090Deposits redeemable at noticeECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97100Repurchase agreementsECB/2013/33 Annex 2.Part 2.9.4ECB/2013/33 Annex 2.Part 2.9.4110General governmentsAnnex V.Part 1.42(b), 44(c)Annex V.Part 1.42(b), 44(c) 120Current accounts / overnight depositsECB/2013/33 Annex 2.Part 2.9.1ECB/2013/33 Annex 2.Part 2.9.1130Deposits with agreed maturityECB/2013/33 Annex 2.Part 2.9.2ECB/2013/33 Annex 2.Part 2.9.2140Deposits redeemable at noticeECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97150Repurchase agreementsECB/2013/33 Annex 2.Part 2.9.4ECB/2013/33 Annex 2.Part 2.9.4160Credit institutionsAnnex V.Part 1.42(c),44(c)Annex V.Part 1.42(c),44(c) 170Current accounts / overnight depositsECB/2013/33 Annex 2.Part 2.9.1ECB/2013/33 Annex 2.Part 2.9.1180Deposits with agreed maturityECB/2013/33 Annex 2.Part 2.9.2ECB/2013/33 Annex 2.Part 2.9.2190Deposits redeemable at noticeECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97200Repurchase agreementsECB/2013/33 Annex 2.Part 2.9.4ECB/2013/33 Annex 2.Part 2.9.4210Other financial corporationsAnnex V.Part 1.42(d),44(c)Annex V.Part 1.42(d),44(c) 220Current accounts / overnight depositsECB/2013/33 Annex 2.Part 2.9.1ECB/2013/33 Annex 2.Part 2.9.1230Deposits with agreed maturityECB/2013/33 Annex 2.Part 2.9.2ECB/2013/33 Annex 2.Part 2.9.2240Deposits redeemable at noticeECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97250Repurchase agreementsECB/2013/33 Annex 2.Part 2.9.4ECB/2013/33 Annex 2.Part 2.9.4

260Non-financial corporationsAnnex V.Part 1.42(e), 44(c)Annex V.Part 1.42(e), 44(c)270Current accounts / overnight depositsECB/2013/33 Annex 2.Part 2.9.1ECB/2013/33 Annex 2.Part 2.9.1280Deposits with agreed maturityECB/2013/33 Annex 2.Part 2.9.2ECB/2013/33 Annex 2.Part 2.9.2290Deposits redeemable at noticeECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97300Repurchase agreementsECB/2013/33 Annex 2.Part 2.9.4ECB/2013/33 Annex 2.Part 2.9.4 310HouseholdsAnnex V.Part 1.42(f), 44(c)Annex V.Part 1.42(f), 44(c)320Current accounts / overnight depositsECB/2013/33 Annex 2.Part 2.9.1ECB/2013/33 Annex 2.Part 2.9.1330Deposits with agreed maturityECB/2013/33 Annex 2.Part 2.9.2ECB/2013/33 Annex 2.Part 2.9.2340Deposits redeemable at noticeECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97350Repurchase agreementsECB/2013/33 Annex 2.Part 2.9.4ECB/2013/33 Annex 2.Part 2.9.4 360Debt securities issuedAnnex V.1.37, Part 2.98Annex V.Part 1.37, Part 2.98370Certificates of depositsAnnex V.Part 2.98(a)Annex V.Part 2.98(a)380Asset-backed securitiesCRR art 4(61)CRR art 4(1)(61)390Covered bondsCRR art 129CRR art 129400Hybrid contractsAnnex V.Part 2.98(d)Annex V.Part 2.98(d)410Other debt securities issuedAnnex V.Part 2.98(e)Annex V.Part 2.98(e) 420Convertible compound financial instrumentsIAS 32.AG 31430Non-convertible440Other financial liabilitiesAnnex V.Part 1.38-41Annex V.Part 1.38-41445of which: lease liabilitiesIFRS 16.22, 26-28, 47(b)450FINANCIAL LIABILITIES 8.2 Subordinated financial liabilities Carriyng amountDesignated at fair value through profit or lossAt amortized costAt a cost-based methodReferences National GAAP compatible IFRSIFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5IFRS 7.8(g); IFRS 9.4.2.1References National GAAPAccounting Directive art 8(1)(a), (6); IAS 39.9Accounting Directive art 8(3), (6); IAS 39.47Accounting Directive art 8(3)010020030010DepositsECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36020Debt securities issuedAnnex V.Part 1.37Annex V.Part 1.37030SUBORDINATED FINANCIAL LIABILITIESAnnex V.Part 2.99-100Annex V.Part 2.99-100 10. Derivatives - Trading and economic hedges By type of risk / By product or by type of marketCarrying amountFair valueNotional amountPositive valueNegative valueTotal Tradingof which: soldFinancial assets Held for trading and tradingof which: Financial assets measured at a cost-based method / LOCOMFinancial liabilities Held for trading and tradingof which: Financial liabilities measured at a cost-based method / LOCOMReferences National GAAP compatible IFRSAnnex V.Part 2.120, 131IFRS 9.BA.7 (a); Annex V.Part 2.120, 131Annex V.Part 2.133-135Annex V.Part 2.133-135References National GAAP based on BADAnnex V.Part 1.17, Part 2.120Annex V.Part 2.124Annex V.Part 1.25, Part 2.120Annex V.Part 2.124Annex V.Part 2.132Annex V.Part 2.132Annex V.Part 2.133-135Annex V.Part 2.133-135010011020016022025030040010Interest rateAnnex V.Part 2.129(a)Annex V.Part 2.129(a)020of which: economic hedgesAnnex V.Part 2.137-139Annex V.Part 2.137-139030OTC optionsAnnex V.Part 2.136Annex V.Part 2.136040OTC otherAnnex V.Part 2.136Annex V.Part 2.136050Organized market optionsAnnex V.Part 2.136Annex V.Part 2.136060Organized market otherAnnex V.Part 2.136Annex V.Part 2.136070EquityAnnex V.Part 2.129(b)Annex V.Part 2.129(b)

080of which: economic hedgesAnnex V.Part 2.137-139Annex V.Part 2.137-139090OTC optionsAnnex V.Part 2.136Annex V.Part 2.136100OTC otherAnnex V.Part 2.136Annex V.Part 2.136110Organized market optionsAnnex V.Part 2.136Annex V.Part 2.136120Organized market otherAnnex V.Part 2.136Annex V.Part 2.136130Foreign exchange and goldAnnex V.Part 2.129(c)Annex V.Part 2.129(c) 140of which: economic hedgesAnnex V.Part 2.137-139Annex V.Part 2.137-139150OTC optionsAnnex V.Part 2.136Annex V.Part 2.136160OTC otherAnnex V.Part 2.136Annex V.Part 2.136170Organized market optionsAnnex V.Part 2.136Annex V.Part 2.136180Organized market otherAnnex V.Part 2.136Annex V.Part 2.136190CreditAnnex V.Part 2.129(d)Annex V.Part 2.129(d) 195of which: economic hedges with use of the fair value optionAnnex V.Part 2.140IFRS 9.6.7.1; Annex V.Part 2.140201of which: other economic hedgesAnnex V.Part 2.137-140Annex V.Part 2.137-140210Credit default swap220Credit spread option230Total return swap 240Other250CommodityAnnex V.Part 2.129(e)Annex V.Part 2.129(e)260of which: economic hedgesAnnex V.Part 2.137-139Annex V.Part 2.137-139270OtherAnnex V.Part 2.129(f)Annex V.Part 2.129(f)280of which: economic hedgesAnnex V.Part 2.137-139Annex V.Part 2.137-139290DERIVATIVESCRR Annex II; Annex V.Part 1.16(a)IFRS 9.Appendix A 300of which: OTC - credit institutionsAnnex V.Part 1.42(c), 44(e), Part 2.141 (a), 142Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142310of which: OTC - other financial corporationsAnnex V.Part 1.42(d), 44(e), Part 2.141(b)Annex V.Part 1.42(d), 44(e), Part 2.141(b)320of which: OTC - restAnnex V.Part 1.44(e), Part 2.141(c)Annex V.Part 1.44(e), Part 2.141(c) 11. Hedge accounting 11.2 Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk By product or by type of marketReferences National GAAP based on BADCarrying amountNotional amountFair valuePositive valueNegative valueAssetsof which: assets carried at amortised cost / LOCOMLiabilitiesof which: liabilities carried at amortised cost / LOCOMTotal Hedgingof which: derivatives carried at amortised cost / LOCOMof which: soldof which: derivatives carried at amortised cost / LOCOMAnnex V.Part 1.17, Part 2.120Annex V.Part 2.124Annex V.Part 1.25, Part 2.120Annex V.Part 2.124Annex V.Part 2.133-135Annex V.Part 2.124Annex V.Part 2.133-135Annex V.Part 2.124Annex V.Part 2.132Annex V.Part 2.132005006007008010011020021030040010Interest rateAnnex V.Part 2.129(a)020OTC optionsAnnex V.Part 2.136030OTC otherAnnex V.Part 2.136040Organized market optionsAnnex V.Part 2.136050Organized market otherAnnex V.Part 2.136060EquityAnnex V.Part 2.129(b)070OTC optionsAnnex V.Part 2.136080OTC otherAnnex V.Part 2.136090Organized market optionsAnnex V.Part 2.136 100Organized market otherAnnex V.Part 2.136110Foreign exchange and goldAnnex V.Part 2.129(c)120OTC optionsAnnex V.Part 2.136130OTC otherAnnex V.Part 2.136140Organized market optionsAnnex V.Part 2.136150Organized market otherAnnex V.Part 2.136160CreditAnnex V.Part 2.129(d)170Credit default swapAnnex V.Part 2.136

180Credit spread optionAnnex V.Part 2.136190Total return swapAnnex V.Part 2.136200OtherAnnex V.Part 2.136210CommodityAnnex V.Part 2.129(e)220OtherAnnex V.Part 2.129(f)230DERIVATIVES-HEDGE ACCOUNTINGAnnex V.Part 1.22, 26231of which: fair value hedgesAnnex V.Part 2.143232of which: cash flow hedgesAnnex V.Part 2.143 233of which: cost-price hedgesAnnex V.Part 2.143, 144234of which: hedge in net investments in a foreign operationAnnex V.Part 2.143235of which: portfolio fair value hedges of interest rate riskAnnex V.Part 2.143236of which: portfolio cash flow hedges of interest rate riskAnnex V.Part 2.143240of which: OTC - credit institutionsAnnex V.Part 1.42(c), 44(e), Part 2.141(a), 142 250of which: OTC - other financial corporationsAnnex V.Part 1.42(d), 44(e), Part 2.141(b)260of which: OTC - restAnnex V.Part 1.44(e), Part 2.141(c) 18. Information on performing and non-performing exposures 18.0 Information on performing and non-performing exposures References National GAAP based on BADReferences National GAAP compatible IFRSGross carrying amount / Nominal amountAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisionsMaximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119PerformingNon-performingPerforming exposures -Accumulated impairment and provisionsNon-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisionsCollateral received and financial guarantees receivedNot past due or Past due <= 30 daysPast due > 30 days <= 90 daysOf which:Instruments without significant increase in credit risk since initial recognition (Stage 1)Of which:Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)Unlikely to pay that are not past-due or past-due < = 90 daysPast due > 90 days <= 180 daysPast due > 180 days <= 1 yearPast due > 1 year <= 2 yearsPast due > 2 year <= 5 yearsPast due > 5 year <= 7 yearsPast due > 7 yearsOf which:Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)Of which: defaultedof which: Credit-impaired instruments (Stage 3)of which: impairedof which: Instruments without significant increase in credit risk since initial recognition (Stage 1)of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)Unlikely to pay that are not past-due or past-due < = 90 daysPast due > 90 days <= 180 daysPast due > 180 days <= 1 yearPast due > 1 year < = 2 yearPast due > 2 year < = 5 yearPast due > 5 year <= 7 yearsPast due > 7 yearsOf which:Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)Of which: Credit-impaired instruments (Stage 3)Collateral received on performing exposuesCollateral received on non-performing exposuesFinancialguarantees received on performing exposuresFinancialguarantees received on non-performing exposures010020030055056057060070080090101102106107109110121122130140141142150160170180191192196197950951201200205210Annex V. Part 1.34, Part 2.118, 221Annex V. Part 2. 213-216, 223-239Annex V. Part 2. 222, 235Annex V. Part 2. 222, 235IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d)IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)Annex V. Part 2. 213-216, 223-239Annex V. Part 2. 222, 235-236Annex V. Part 2. 222, 235-236Annex V. Part 2. 222, 235-236Annex V. Part 2. 222, 235-236Annex V. Part 2. 222, 235-236Annex V. Part 2. 222, 235-236Annex V. Part 2. 222, 235-236IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)CRR art 178; Annex V.Part 2.237(b)IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a)Annex V. Part 2. 238Annex V. Part 2. 238IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d)IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)Annex V. Part 2. 238Annex V. Part 2. 236, 238Annex V. Part 2. 236, 238Annex V. Part 2. 236, 238Annex V. Part 2. 236, 238Annex V. Part 2. 236, 238Annex V. Part 2. 236, 238Annex V. Part 2. 236, 238IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a)Annex V. Part 2. 239Annex V. Part 2. 239Annex V. Part 2. 239Annex V. Part 2. 239Annex V. Part 1.34, Part 2.118, 221Annex V. Part 2. 213-216, 223-239Annex V. Part 2. 222, 235Annex V. Part 2. 222, 235Annex V. Part 2. 213-216, 223-239Annex V. Part 2. 222, 235-236Annex V. Part 2. 222, 235-236Annex V. Part 2. 222, 235-236Annex V. Part 2. 222, 235-236Annex V. Part 2. 222, 235-236Annex V. Part 2. 222, 235-236Annex V. Part 2. 222, 235-236CRR art 178; Annex V.Part 2.237(b)CRR art 4(95); Annex V.Part 2.237(a)Annex V. Part 2. 238Annex V. Part 2. 238Annex V. Part 2. 238Annex V. Part 2. 236, 238Annex V. Part 2. 236, 238Annex V. Part 2. 236, 238Annex V. Part 2. 236, 238Annex V. Part 2. 236, 238Annex V. Part 2. 236, 238Annex V. Part 2. 236, 238Annex V. Part 2. 239Annex V. Part 2. 239Annex V. Part 2. 239Annex V. Part 2. 239005Cash balances at central banks and other demand depositsBAD art 13(2); Annex V.Part 2.2, 3Annex V.Part 2.2, 3010Debt securitiesAnnex V.Part 1.31, 44(b)Annex V.Part 1.31, 44(b)020Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)030General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)040Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)050Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)060Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)

070Loans and advancesAnnex V.Part 1.32, 44(a)Annex V.Part 1.32, 44(a)080Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)090General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)100Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)110Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)120Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)130Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)SME Art 1 2(a) 140Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)150HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f)160Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)170Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)Annex V.Part 2.88(a), 234i (b)180DEBT INSTRUMENTS AT COST OR AT AMORTISED COSTAnnex V.Part 2.233(a)Annex V.Part 2.233(a)181Debt securitiesAnnex V.Part 1.31, 44(b)Annex V.Part 1.31, 44(b) 182Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)183General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)184Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)185Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)186Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)191Loans and advancesAnnex V.Part 1.32, 44(a)Annex V.Part 1.32, 44(a)192Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)193General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b) 194Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)195Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)196Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)900Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)SME Art 1 2(a)903Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)197HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f) 910Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)913Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)Annex V.Part 2.88(a), 234i (b)201DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENTAnnex V.Part 2.233(b)Annex V.Part 2.233(b)211Debt securitiesAnnex V.Part 1.31, 44(b)Annex V.Part 1.31, 44(b)212Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a) 213General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)214Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)215Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)216Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)221Loans and advancesAnnex V.Part 1.32, 44(a)Annex V.Part 1.32, 44(a)222Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)223General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)224Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)

225Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)226Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)920Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)SME Art 1 2(a)923Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)227HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f)930Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a) 933Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)Annex V.Part 2.88(a), 234i (b)231DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENTAnnex V.Part 2.233(c), 234Annex V.Part 2.233(c), 234330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADINGAnnex V.Part 2.217Annex V.Part 2.217335DEBT INSTRUMENTS HELD FOR SALEAnnex V.Part 2.220 340Loan commitments givenCRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113, 224CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 224350Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)360General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)370Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)380Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)390Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)400HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f) 410Financial guarantees givenCRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114, 225IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116, 225420Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)430General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)440Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)450Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)460Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)470HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f) 480Other Commitments givenCRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115, 224CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116, 224490Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)500General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)510Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)520Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)530Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e) 540HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f)550OFF-BALANCE SHEET EXPOSURESAnnex V.Part 2.217Annex V.Part 2.217 19. Information forborne exposures References National GAAP based on BADReferences National GAAP compatible IFRSGross carrying amount / nominal amount of exposures with forbearance measuresAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisionsMaximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119Performing exposures with forbearance measuresNon-performing exposures with forbearance measuresPerfoming exposures with forbearance measures - Accumulated impairment and provisionsNon-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisionsCollateral received and financial guarantees receivedInstruments with modifications in their terms and conditionsRefinancingof which: Performing forborne exposures under probation reclassified from non-performingInstruments with modifications in their terms and conditionsRefinancingof which: Defaultedof which: Impairedof which: Forbearance of exposures non-performing prior to forbearanceInstruments with modifications in their terms and conditionsRefinancingCollateral received on exposures with forbearance measuresFinancialguarantees received on exposures with forbearance measuresOf which: Collateral received on non-performing exposures with forbearance measuresOf which: Financialguarantees received on non-performing exposures with forbearance measures010020030040050060070080090100110120130140150160170175180185Annex V. Part 1.34, Part 2. 118, 240-245, 251-258Annex V. Part 2. 256, 259-262Annex V. Part 2.241(a), 266Annex V. Part 2. 241 (b), 265-266Annex V. Part 2. 256(b), 261Annex V. Part 2. 259-263Annex V. Part 2.241(a), 266Annex V. Part 2. 241 (b), 265-266CRR art 178; Annex V. Part 2.264(b)IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.264(a)Annex V. Part 2. 231, 252(a), 263Annex V. Part 2. 267Annex V. Part 2. 207Annex V. Part 2. 207Annex V. Part 2. 241(a), 267Annex V. Part 2. 241(b), 267Annex V. Part 2. 268Annex V. Part 2. 268Annex V. Part 2. 268Annex V. Part 2. 268Annex V. Part 1.34, Part 2. 118, 240-245, 251-255Annex V. Part 2. 256, 259-262Annex V. Part 2.241(a), 266Annex V. Part 2. 241 (b), 265-266Annex V. Part 2. 256(b), 261Annex V. Part 2. 259-263Annex V. Part 2.241(a), 266Annex V. Part 2. 241 (b), 265-266CRR art 178; Annex V. Part 2.264(b)CRR art 4(95); Annex V.Part 2.264(a)Annex V. Part 2. 231, 252(a), 263Annex V. Part 2. 267Annex V. Part 2. 207Annex V. Part 2. 207Annex V. Part 2. 241(a), 267Annex V. Part 2. 241(b), 267Annex V. Part 2. 268Annex V. Part 2. 268Annex V. Part 2. 268Annex V. Part 2. 268005Cash balances at central banks and other demand depositsBAD art 13(2); Annex V.Part 2.2, 3Annex V.Part 2.2, 3010Debt securitiesAnnex V.Part 1.31, 44(b)Annex V.Part 1.31, 44(b)020Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)030General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)040Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)

050Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)060Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)070Loans and advancesAnnex V.Part 1.32, 44(a)Annex V.Part 1.32, 44(a)080Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)090General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)100Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c) 110Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)120Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)130Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)SME Art 1 2(a)140Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)150HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f) 160Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)170Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)Annex V.Part 2.88(a), 234i (b)180DEBT INSTRUMENTS AT COST OR AT AMORTISED COSTAnnex V.Part 2.249(a)Annex V.Part 2.249(a)181Debt securitiesAnnex V.Part 1.31, 44(b)Annex V.Part 1.31, 44(b)182Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a) 183General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)184Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)185Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)186Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)191Loans and advancesAnnex V.Part 1.32, 44(a)Annex V.Part 1.32, 44(a)192Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a) 193General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)194Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)195Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)196Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)900Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)SME Art 1 2(a)903Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a) 197HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f)910Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)913Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)Annex V.Part 2.88(a), 234i (b)201DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENTAnnex V.Part 2.249(b)Annex V.Part 2.249(b)211Debt securitiesAnnex V.Part 1.31, 44(b)Annex V.Part 1.31, 44(b) 212Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)213General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)214Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)215Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)216Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)221Loans and advancesAnnex V.Part 1.32, 44(a)Annex V.Part 1.32, 44(a)222Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)

223General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)224Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)225Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)226Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)920Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)SME Art 1 2(a)923Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a) 227HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f)930Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)933Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)Annex V.Part 2.88(a), 234i (b)231DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENTAnnex V.Part 2.249Annex V.Part 2.249 330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADINGAnnex V.Part 2.246Annex V.Part 2.246335DEBT INSTRUMENTS HELD FOR SALEAnnex V.Part 2.247340Loan commitments givenCRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113, 246CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246