Regulation (EU) 2021/943 of the European Central Bank of 14 May 2021 amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2021/24)

Regulation (EU) 2021/943 of the European Central Bank of 14 May 2021 amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2021/24) THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK, 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), Article 4(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) The European Commission, based on the draft implementing technical standards submitted by the European Banking Authority (EBA), recently adopted Commission Implementing Regulation (EU) 2021/451 Commission Implementing Regulation (EU) 2021/451 of 17 December 2020 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Implementing Regulation (EU) No 680/2014 (OJ L 97, 19.3.2021, p. 1). , which repeals and replaces 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). . (2) As 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). (the ECB FINREP Regulation) provides for the use, for its purposes, of templates developed by the EBA and enacted in Implementing Regulation (EU) No 680/2014, references to Implementing Regulation (EU) No 680/2014 in the ECB FINREP Regulation need to be updated accordingly. It is also necessary to take account of other changes that require updates to cross references to Implementing Regulation (EU) 2021/451 to ensure that the ECB FINREP Regulation remains consistent with the applicable Commission Implementing Regulation. Those changes include certain changes in the naming and structure of certain templates in the Annexes to the ECB FINREP Regulation so as to align with the naming and structure of the templates in the Annexes to Implementing Regulation (EU) 2021/451. (3) On 20 May 2019, the European Parliament and the Council of the European Union adopted Regulation (EU) 2019/876

Regulation (EU) 2019/876 of the European Parliament and of the Council of 20 May 2019 amending Regulation (EU) No 575/2013 as regards the leverage ratio, the net stable funding ratio, requirements for own funds and eligible liabilities, counterparty credit risk, market risk, exposures to central counterparties, exposures to collective investment undertakings, large exposures, reporting and disclosure requirements, and Regulation (EU) No 648/2012 (OJ L 150, 7.6.2019, p. 1). , which amends Regulation (EU) No 575/2013 of the European Parliament and of the Council Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p. 1). . References to Regulation (EU) No 575/2013 in the ECB FINREP Regulation should be updated accordingly. (4) In order to ensure legal certainty, it is necessary to ensure that the changes in references apply from the same date as the repeal of Implementing Regulation (EU) No 680/2014. This Regulation should therefore apply from the date of application of Implementing Regulation (EU) 2021/451, on 28 June 2021. (5) Therefore, Regulation (EU) 2015/534 (ECB/2015/13) should be amended accordingly, HAS ADOPTED THIS REGULATION:

Article 1

Amendments Regulation (EU) 2015/534 (ECB/2015/13) is amended as follows: (1) Article 1 is amended as follows: (a) in paragraph 2, the reference to Implementing Regulation (EU) No 680/2014 is replaced by a reference to Commission Implementing Regulation (EU) 2021/451 (); () Commission Implementing Regulation (EU) 2021/451 of 17 December 2020 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Implementing Regulation (EU) No 680/2014 (OJ L 97, 19.3.2021, p. 1).; (b) paragraph 3 is replaced by the following: 3. Where competent authorities, including the ECB, require institutions to comply with the obligations laid down in Parts Two to Eight of Regulation (EU) No 575/2013 and in Title VII of Directive 2013/36/EU on a sub-consolidated basis in accordance with Article 11(6) of Regulation (EU) No 575/2013, those institutions shall comply also on a sub-consolidated basis with the requirements laid down in this Regulation on a consolidated basis.; (2) Article 4 is replaced by the following:

Article 4

Format and frequency of reporting on a consolidated basis and reporting reference dates and remittance dates for significant credit institutions applying IFRS for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013 In accordance with Article 430(4) of Regulation (EU) No 575/2013, significant credit institutions applying IFRS under Regulation (EC) No 1606/2002 for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013 shall report supervisory financial information, as provided for in Article 11 of Implementing Regulation (EU) 2021/451, on a consolidated basis.;

(3) Article 5 is replaced by the following:

Article 5

Format and frequency of reporting on a consolidated basis and reporting reference dates and remittance dates for significant credit institutions applying national accounting frameworks on a consolidated basis based on Directive 86/635/EEC In accordance with Article 430(9) of Regulation (EU) No 575/2013, significant credit institutions other than those referred to in Article 4, which are subject to national accounting frameworks on a consolidated basis based on Directive 86/635/EEC, shall report supervisory financial information on a consolidated basis as provided for in Article 12 of Implementing Regulation (EU) 2021/451.; (4) Article 6 is amended as follows: (a) paragraph 2 is replaced by the following: 2. The supervisory financial reporting referred to in paragraph 1 shall include the information specified in Article 11 of Implementing Regulation (EU) 2021/451, including information specified in template 40.1 of Annex III to that Regulation, and shall take place with the frequency specified in that Article.; (b) paragraph 4 is replaced by the following: 4. The supervisory financial reporting referred to in paragraph 3 shall include the information specified in Article 12 of Implementing Regulation (EU) 2021/451, including information specified in template 40.1 of Annex IV to that Regulation, and shall take place with the frequency specified in that Article.; (c) in paragraphs 7 and 8, the reference to Implementing Regulation (EU) No 680/2014 is replaced by a reference to Implementing Regulation (EU) 2021/451; (5) Article 7 is amended as follows: (a) the last sentence of paragraph 1 is replaced by the following: Supervisory financial reporting by these credit institutions shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) 2021/451 and shall include the common minimum information specified in Annex I.; (b) in paragraph 2, the reference to Implementing Regulation (EU) No 680/2014 is replaced by a reference to Implementing Regulation (EU) 2021/451; (c) paragraph 4 is replaced by the following: 4. The supervisory financial reporting referred to in paragraph 3 shall take place with the frequency specified in Article 12 of Implementing Regulation (EU) 2021/451 and shall include the common minimum information specified in Annex I.; (d) in paragraph 5, the reference to Implementing Regulation (EU) No 680/2014 is replaced by a reference to Implementing Regulation (EU) 2021/451; (6) in points (a) and (b) of Article 8(4), the reference to Implementing Regulation (EU) No 680/2014 is replaced by a reference to Implementing Regulation (EU) 2021/451; (7) Article 9(1) is amended as follows: (a) the last sentence of point (a) is replaced by the following: The supervisory financial reporting shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) 2021/451.; (b) the last sentence of point (b) is replaced by the following: The supervisory financial reporting shall take place with the frequency specified in Article 12 of Implementing Regulation (EU) 2021/451.;

(8) in Article 10(2), the reference to Implementing Regulation (EU) No 680/2014 is replaced by a reference to Implementing Regulation (EU) 2021/451; (9) Article 11 is amended as follows: (a) paragraph 2 is replaced by the following: 2. The supervisory financial reporting referred to in paragraph 1 shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) 2021/451 and shall include the common minimum information specified in paragraph 1 of Annex I.; (b) in paragraph 3, the reference to Implementing Regulation (EU) No 680/2014 is replaced by a reference to Implementing Regulation (EU) 2021/451; (c) the last sentence of paragraph 4 is replaced by the following: That supervisory financial reporting shall take place with the frequency specified in Article 12 of Implementing Regulation (EU) 2021/451 and shall include the common minimum information specified in paragraph 2 of Annex I.; (d) in paragraph 5, the reference to Implementing Regulation (EU) No 680/2014 is replaced by a reference to Implementing Regulation (EU) 2021/451; (10) in points (a) and (b) of Article 12(4), the reference to Implementing Regulation (EU) No 680/2014 is replaced by a reference to Implementing Regulation (EU) 2021/451; (11) Article 13 is amended as follows: (a) paragraph 2 is replaced by the following: 2. The supervisory financial reporting referred to in paragraph 1 shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) 2021/451 and shall include the common minimum information specified in paragraph 1 of Annex I.; (b) paragraph 5 is replaced by the following: 5. The supervisory financial reporting referred to in paragraph 4 shall take place with the frequency specified in Article 12 of Implementing Regulation (EU) 2021/451 and shall include the common minimum information specified in paragraph 2 of Annex I.; (c) in paragraphs 3 and 6, the reference to Implementing Regulation (EU) No 680/2014 is replaced by a reference to Implementing Regulation (EU) 2021/451; (12) Article 14 is amended as follows: (a) paragraph 2 is replaced by the following: 2. The supervisory financial reporting referred to in paragraph 1 shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) 2021/451 and shall include the common minimum information specified in Annex II.; (b) paragraph 5 is replaced by the following: 5. The supervisory financial reporting referred to in paragraph 4 shall take place with the frequency specified in Article 12 of Implementing Regulation (EU) 2021/451 and shall include the common minimum information specified in Annex II.; (c) in paragraphs 3 and 6, the reference to Implementing Regulation (EU) No 680/2014 is replaced by a reference to Implementing Regulation (EU) 2021/451; (13) in points (a) and (b) of Article 15(4), the reference to Implementing Regulation (EU) No 680/2014 is replaced by a reference to Implementing Regulation (EU) 2021/451; (14) the Annexes to Regulation (EU) 2015/534 (ECB/2015/13) are amended in accordance with the Annex to this Regulation.

Article 2

Final provisions

1. This Regulation shall enter into force on the fifth day following that of its publication in the Official Journal of the European Union.
2. It shall apply from 28 June 2021. 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, 14 May 2021. For the Governing Council of the ECB The President of the ECB Christine Lagarde

Annex

ANNEX The Annexes to Regulation (EU) 2015/534 (ECB/2015/13) are amended as follows: (1) Annex I is replaced by the following: (2) Annex II is replaced by the following: ; (3) Annex III is replaced by the following: ; (4) Annex IV is replaced by the following: (5) Annex V is replaced by the following:

Annex

ANNEX I Simplified supervisory financial reporting

1. For supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, Simplified supervisory financial reporting includes the templates from Annex III to Implementing Regulation (EU) 2021/451 listed in Table 1.
2. For supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, Simplified supervisory financial reporting includes the templates from Annex IV to Implementing Regulation (EU) 2021/451 listed in Table 2. 2a. As an exception to paragraph 2, each NCA may decide that entities referred to in paragraph 2 and established in its Member State report: (a) the information specified in template 9.1 or the information specified in template 9.1.1 from Annex IV to Implementing Regulation (EU) 2021/451; (b) the information specified in template 11.1 or the information specified in template 11.2 from Annex IV to Implementing Regulation (EU) 2021/451; (c) the information specified in template 12.0 or the information specified in template 12.1 from Annex IV to Implementing Regulation (EU) 2021/451; and (d) the information specified in template 16.3 or the information specified in template 16.4 from Annex IV to Implementing Regulation (EU) 2021/451.
3. The information in paragraphs 1 and 2 is reported in accordance with the instructions in Annex V to Implementing Regulation (EU) 2021/451.
4. Templates 17.1, 17.2 and 17.3 in Tables 1 and 2 are provided only for credit institutions reporting on a consolidated basis. Template 40.1 in Tables 1 and 2 is provided for credit institutions reporting on a consolidated basis and credit institutions that are not part of a group reporting on an individual basis.
5. For the purpose of calculating the threshold mentioned in Part 2 of Tables 1 and 2 in this Annex, the second subparagraph of Article 5(5) of Implementing Regulation (EU) 2021/451 applies. 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 sector

4.1Breakdown 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 assets5.1Loans and advances other than held for trading, trading or held for sale assets by product6.1Breakdown of loans and advances other than held for trading, trading or held for sale assets 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 hedgesHedge 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 given 17.3Reconciliation between accounting and CRR scope of consolidation: LiabilitiesInformation on performing and non-performing exposures18Information 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

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 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 assets5.1Loans and advances other than held for trading, trading or held for sale assets by product6.1Breakdown of loans and advances other than held for trading, trading or held for sale assets 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 exposures18Information 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 Over-simplified supervisory financial reporting

1. For supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, Over-simplified supervisory financial reporting includes the templates from Annex III to Implementing Regulation (EU) 2021/451 listed in Table 3. 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 loss Breakdown 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 assets5.1Loans and advances other than held for trading, trading or held for sale assets 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 hedgesHedge 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 exposures18Information 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

1. For supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, Over-simplified supervisory financial reporting includes the templates from Annex IV to Implementing Regulation (EU) 2021/451 listed in Table 4. 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 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 assets5.1Loans and advances other than held for trading, trading or held for sale assets 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 given 10Derivatives - 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 exposures18Information 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

1. The information in paragraphs 1 and 2 is reported in accordance with the instructions provided in Annex V to Implementing Regulation (EU) 2021/451.
2. As an exception to paragraph 2, each NCA may decide that entities referred to in paragraph 2 and established in its Member State report: (a) the information specified in template 9.1 or the information specified in template 9.1.1 from Annex IV to Implementing Regulation (EU) 2021/451; (b) the information specified in template 11.1 or the information specified in template 11.2 from Annex IV to Implementing Regulation (EU) 2021/451; (c) the information specified in template 12.0 or the information specified in template 12.1 from Annex IV to Implementing Regulation (EU) 2021/451.

Annex

ANNEX III Supervisory financial reporting data points

1. For supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, Supervisory financial reporting data points includes the data points from Annex III to Implementing Regulation (EU) 2021/451 identified in Annex IV to this Regulation.
2. For supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, Supervisory financial reporting data points includes the data points from Annex IV to Implementing Regulation (EU) 2021/451 identified in Annex V to this Regulation.
3. The information in paragraphs 1 and 2 is reported in accordance with the instructions provided in Annex V to Implementing Regulation (EU) 2021/451

Annex

ANNEX IV FINREP data points under IFRS or National GAAP compatible with IFRS

1. Balance Sheet Statement [Statement of Financial Position] 1.1 Assets 1.2 Liabilities 1.3 Equity
2. Statement of profit or loss
3. Breakdown of non-trading loans and advances by product 5.1 Loans and advances other than held for trading, trading or held for sale assets by product
4. Breakdown of financial liabilities 8.1 Breakdown of financial liabilities by product and by counterparty sector 8.2 Subordinated financial liabilities
5. Derivatives - Trading and economic hedges
6. Hedge accounting 11.1 Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge 18 Information on performing and non-performing exposures 18.0 Information on performing and non-performing exposures 18 Information on performing and non-performing exposures 18.0 Information on performing and non-performing exposures
7. Information forborne exposures
8. Information forborne exposures

Annex

ANNEX V FINREP data points under national accounting frameworks

1. Balance Sheet Statement [Statement of Financial Position] 1.1 Assets 1.2 Liabilities 1.3 Equity
2. Statement of profit or loss
3. Breakdown of non-trading loans and advances by product 5.1 Loans and advances other than held for trading, trading or held for sale assets by product
4. Breakdown of financial liabilities

8.1 Breakdown of financial liabilities by product and by counterparty sector 8.2 Subordinated financial liabilities 10. Derivatives - Trading and economic hedges 11. Hedge accounting 11.2 Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk 18 Information on performing and non-performing exposures 18.0 Information on performing and non-performing exposures 18 Information on performing and non-performing exposures 18.0 Information on performing and non-performing exposures 19. Information forborne exposures 19. Information forborne exposures