Regulation (EU) 2025/1958 of the European Central Bankof 9 September 2025amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2015/13) (ECB/2025/31)

Regulation (EU) 2025/1958 of the European Central Bank of 9 September 2025 amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2015/13) (ECB/2025/31) 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, ELI: http://data.europa.eu/eli/reg/2013/1024/oj. , and in particular Article 4(1) and (3), Article 6(2), Article 6(5), point (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, ELI: http://data.europa.eu/eli/reg/2014/468/oj. , 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, ELI: http://data.europa.eu/eli/reg/2015/534/oj). 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) 2024/3117 Commission Implementing Regulation (EU) 2024/3117 of 29 November 2024 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 Commission Implementing Regulation (EU) 2021/451 (OJ L, 2024/3117, 27.12.2024, ELI: http://data.europa.eu/eli/reg_impl/2024/3117/oj). , which repeals and replaces 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, ELI: http://data.europa.eu/eli/reg_impl/2021/451/oj). . (3) In accordance with the principle of proportionality, less significant credit institutions and less significant branches are subject to reduced reporting requirements under Regulation (EU) 2015/534 (ECB/2015/13). In particular, only a reduced set of data points specified in Annex III to Regulation (EU) 2015/534 (ECB/2015/13) is collected from certain less significant credit institutions subject to Regulation (EU) 2015/534 (ECB/2015/13) which have a total asset value of EUR 3 billion or less.

(4) In order to exercise oversight over the functioning of the Single Supervisory Mechanism and to promote the consistent application of high supervisory standards, the ECB needs additional data points concerning these less significant credit institutions. The additional information is necessary for the ECB to foster comparability of the outcomes of the supervisory review and evaluation process (SREP) assessment. (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. Annex IV entitled FINREP data points’ under IFRS or National GAAP compatible with IFRS’ is amended in accordance with Annex I to this Regulation;
2. Annex V entitled FINREP data points’ under national accounting frameworks’ is amended in accordance with Annex II to this Regulation.

Article 2

Final provisions

1. This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
2. It shall apply from 30 December 2025. 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 September 2025. For the Governing Council of the ECB The President of the ECB Christine Lagarde

Annex

ANNEX I Annex IV to Regulation (EU) 2015/534 (ECB/2015/13) entitled FINREP data points under IFRS or National GAAP compatible with IFRS is amended as follows: Tables 18.0 and 19 are replaced by the following: 18 Information on performing and non-performing exposures 18.0 Information on performing and non-performing exposures ReferencesGross carrying amount / Nominal amountPerformingNot 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)Of which: purchased or originated credit-impaired financial assets0010002000300055005600570058Annex 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)IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)0005Cash balances at central banks and other demand depositsAnnex V.Part 2.2, 30010Debt securitiesAnnex V.Part 1.31, 44(b)0020Central banksAnnex V.Part 1.42(a)0030General governmentsAnnex V.Part 1.42(b)0040Credit institutionsAnnex V.Part 1.42(c)0050Other financial corporationsAnnex V.Part 1.42(d)0060Non-financial corporationsAnnex V.Part 1.42(e)0070Loans and advancesAnnex V.Part 1.32, 44(a)0080Central banksAnnex V.Part 1.42(a)0090General governmentsAnnex V.Part 1.42(b)0100Credit institutionsAnnex V.Part 1.42(c) 0110Other financial corporationsAnnex V.Part 1.42(d)0120Non-financial corporationsAnnex V.Part 1.42(e)0130Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)0140Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0150HouseholdsAnnex V.Part 1.42(f)0160Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0170Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)

0180DEBT INSTRUMENTS AT COST OR AT AMORTISED COSTAnnex V.Part 2.233(a)0181Debt securitiesAnnex V.Part 1.31, 44(b)0182Central banksAnnex V.Part 1.42(a)0183General governmentsAnnex V.Part 1.42(b)0184Credit institutionsAnnex V.Part 1.42(c)0185Other financial corporationsAnnex V.Part 1.42(d)0186Non-financial corporationsAnnex V.Part 1.42(e)0191Loans and advancesAnnex V.Part 1.32, 44(a)0192Central banksAnnex V.Part 1.42(a)0193General governmentsAnnex V.Part 1.42(b)0194Credit institutionsAnnex V.Part 1.42(c) 0195Other financial corporationsAnnex V.Part 1.42(d)0196Non-financial corporationsAnnex V.Part 1.42(e)0900Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)0903Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0197HouseholdsAnnex V.Part 1.42(f)0910Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0913Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b) 0201DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENTAnnex V.Part 2.233(b)0211Debt securitiesAnnex V.Part 1.31, 44(b)0212Central banksAnnex V.Part 1.42(a)0213General governmentsAnnex V.Part 1.42(b)0214Credit institutionsAnnex V.Part 1.42(c)0215Other financial corporationsAnnex V.Part 1.42(d)0216Non-financial corporationsAnnex V.Part 1.42(e)0221Loans and advancesAnnex V.Part 1.32, 44(a)0222Central banksAnnex V.Part 1.42(a) 0223General governmentsAnnex V.Part 1.42(b)0224Credit institutionsAnnex V.Part 1.42(c)0225Other financial corporationsAnnex V.Part 1.42(d)0226Non-financial corporationsAnnex V.Part 1.42(e)0920Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)0923Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0227HouseholdsAnnex V.Part 1.42(f)0930Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a) 0933Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)0231DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENTAnnex V.Part 2.233(c), 2340330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADINGAnnex V.Part 2.2170335DEBT INSTRUMENTS HELD FOR SALEAnnex V.Part 2.2200340Loan commitments givenCRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 1160350Central banksAnnex V.Part 1.42(a) 0360General governmentsAnnex V.Part 1.42(b)0370Credit institutionsAnnex V.Part 1.42(c)0380Other financial corporationsAnnex V.Part 1.42(d)0390Non-financial corporationsAnnex V.Part 1.42(e)0400HouseholdsAnnex V.Part 1.42(f)0410Financial guarantees givenIFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 1160420Central banksAnnex V.Part 1.42(a)0430General governmentsAnnex V.Part 1.42(b)0440Credit institutionsAnnex V.Part 1.42(c)0450Other financial corporationsAnnex V.Part 1.42(d) 0460Non-financial corporationsAnnex V.Part 1.42(e)0470HouseholdsAnnex V.Part 1.42(f)0480Other Commitments givenCRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 1160490Central banksAnnex V.Part 1.42(a)0500General governmentsAnnex V.Part 1.42(b)0510Credit institutionsAnnex V.Part 1.42(c)0520Other financial corporationsAnnex V.Part 1.42(d)0530Non-financial corporationsAnnex V.Part 1.42(e)0540HouseholdsAnnex V.Part 1.42(f)0550OFF-BALANCE SHEET EXPOSURESAnnex V.Part 2.217’

ReferencesGross carrying amount / Nominal amountNon-performingUnlikely 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: purchased or originated credit-impaired financial assets006000700080009001010102010601070109011001210900CRR Art. 47a (3); 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)IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)0005Cash balances at central banks and other demand depositsAnnex V.Part 2.2, 30010Debt securitiesAnnex V.Part 1.31, 44(b)0020Central banksAnnex V.Part 1.42(a)0030General governmentsAnnex V.Part 1.42(b)0040Credit institutionsAnnex V.Part 1.42(c)0050Other financial corporationsAnnex V.Part 1.42(d)0060Non-financial corporationsAnnex V.Part 1.42(e) 0070Loans and advancesAnnex V.Part 1.32, 44(a)0080Central banksAnnex V.Part 1.42(a)0090General governmentsAnnex V.Part 1.42(b)0100Credit institutionsAnnex V.Part 1.42(c)0110Other financial corporationsAnnex V.Part 1.42(d)0120Non-financial corporationsAnnex V.Part 1.42(e)0130Of which: Small and Medium-sized EnterprisesSME Art 1 2(a) 0140Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0150HouseholdsAnnex V.Part 1.42(f)0160Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0170Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)0180DEBT INSTRUMENTS AT COST OR AT AMORTISED COSTAnnex V.Part 2.233(a) 0181Debt securitiesAnnex V.Part 1.31, 44(b)0182Central banksAnnex V.Part 1.42(a)0183General governmentsAnnex V.Part 1.42(b)0184Credit institutionsAnnex V.Part 1.42(c)0185Other financial corporationsAnnex V.Part 1.42(d)0186Non-financial corporationsAnnex V.Part 1.42(e)0191Loans and advancesAnnex V.Part 1.32, 44(a) 0192Central banksAnnex V.Part 1.42(a)0193General governmentsAnnex V.Part 1.42(b)0194Credit institutionsAnnex V.Part 1.42(c)0195Other financial corporationsAnnex V.Part 1.42(d)0196Non-financial corporationsAnnex V.Part 1.42(e)0900Of which: Small and Medium-sized EnterprisesSME Art 1 2(a) 0903Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0197HouseholdsAnnex V.Part 1.42(f)0910Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0913Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)

0201DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENTAnnex V.Part 2.233(b)0211Debt securitiesAnnex V.Part 1.31, 44(b)0212Central banksAnnex V.Part 1.42(a)0213General governmentsAnnex V.Part 1.42(b)0214Credit institutionsAnnex V.Part 1.42(c) 0215Other financial corporationsAnnex V.Part 1.42(d)0216Non-financial corporationsAnnex V.Part 1.42(e)0221Loans and advancesAnnex V.Part 1.32, 44(a)0222Central banksAnnex V.Part 1.42(a)0223General governmentsAnnex V.Part 1.42(b)0224Credit institutionsAnnex V.Part 1.42(c)0225Other financial corporationsAnnex V.Part 1.42(d)0226Non-financial corporationsAnnex V.Part 1.42(e) 0920Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)0923Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0227HouseholdsAnnex V.Part 1.42(f)0930Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0933Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b) 0231DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENTAnnex V.Part 2.233(c), 2340330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADINGAnnex V.Part 2.2170335DEBT INSTRUMENTS HELD FOR SALEAnnex V.Part 2.220 0340Loan commitments givenCRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 1160350Central banksAnnex V.Part 1.42(a)0360General governmentsAnnex V.Part 1.42(b)0370Credit institutionsAnnex V.Part 1.42(c)0380Other financial corporationsAnnex V.Part 1.42(d)0390Non-financial corporationsAnnex V.Part 1.42(e)0400HouseholdsAnnex V.Part 1.42(f) 0410Financial guarantees givenIFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 1160420Central banksAnnex V.Part 1.42(a)0430General governmentsAnnex V.Part 1.42(b)0440Credit institutionsAnnex V.Part 1.42(c)0450Other financial corporationsAnnex V.Part 1.42(d)0460Non-financial corporationsAnnex V.Part 1.42(e) 0470HouseholdsAnnex V.Part 1.42(f)0480Other Commitments givenCRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 1160490Central banksAnnex V.Part 1.42(a)0500General governmentsAnnex V.Part 1.42(b)0510Credit institutionsAnnex V.Part 1.42(c)0520Other financial corporationsAnnex V.Part 1.42(d)0530Non-financial corporationsAnnex V.Part 1.42(e) 0540HouseholdsAnnex V.Part 1.42(f)0550OFF-BALANCE SHEET EXPOSURESAnnex V.Part 2.217’ ReferencesAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisionsPerforming exposures - Accumulated impairment and provisionsof which: Past 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)of which: purchased or originated credit-impaired financial assets013001400910014101420143Annex V. Part 2. 238Annex V. Part 2. 238Annex V. Part 2. 222, 235, 237(f)IFRS 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)IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)0005Cash balances at central banks and other demand depositsAnnex V.Part 2.2, 30010Debt securitiesAnnex V.Part 1.31, 44(b)0020Central banksAnnex V.Part 1.42(a)0030General governmentsAnnex V.Part 1.42(b)0040Credit institutionsAnnex V.Part 1.42(c)0050Other financial corporationsAnnex V.Part 1.42(d)0060Non-financial corporationsAnnex V.Part 1.42(e)0070Loans and advancesAnnex V.Part 1.32, 44(a)0080Central banksAnnex V.Part 1.42(a)0090General governmentsAnnex V.Part 1.42(b)0100Credit institutionsAnnex V.Part 1.42(c)0110Other financial corporationsAnnex V.Part 1.42(d)

0120Non-financial corporationsAnnex V.Part 1.42(e)0130Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)0140Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0150HouseholdsAnnex V.Part 1.42(f)0160Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0170Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)0180DEBT INSTRUMENTS AT COST OR AT AMORTISED COSTAnnex V.Part 2.233(a)0181Debt securitiesAnnex V.Part 1.31, 44(b)0182Central banksAnnex V.Part 1.42(a)0183General governmentsAnnex V.Part 1.42(b)0184Credit institutionsAnnex V.Part 1.42(c)0185Other financial corporationsAnnex V.Part 1.42(d) 0186Non-financial corporationsAnnex V.Part 1.42(e)0191Loans and advancesAnnex V.Part 1.32, 44(a)0192Central banksAnnex V.Part 1.42(a)0193General governmentsAnnex V.Part 1.42(b)0194Credit institutionsAnnex V.Part 1.42(c)0195Other financial corporationsAnnex V.Part 1.42(d)0196Non-financial corporationsAnnex V.Part 1.42(e)0900Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)0903Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0197HouseholdsAnnex V.Part 1.42(f)0910Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0913Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b) 0201DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENTAnnex V.Part 2.233(b)0211Debt securitiesAnnex V.Part 1.31, 44(b)0212Central banksAnnex V.Part 1.42(a)0213General governmentsAnnex V.Part 1.42(b)0214Credit institutionsAnnex V.Part 1.42(c)0215Other financial corporationsAnnex V.Part 1.42(d)0216Non-financial corporationsAnnex V.Part 1.42(e)0221Loans and advancesAnnex V.Part 1.32, 44(a)0222Central banksAnnex V.Part 1.42(a)0223General governmentsAnnex V.Part 1.42(b)0224Credit institutionsAnnex V.Part 1.42(c) 0225Other financial corporationsAnnex V.Part 1.42(d)0226Non-financial corporationsAnnex V.Part 1.42(e)0920Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)0923Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0227HouseholdsAnnex V.Part 1.42(f)0930Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0933Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)0231DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENTAnnex V.Part 2.233(c), 2340330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADINGAnnex V.Part 2.2170335DEBT INSTRUMENTS HELD FOR SALEAnnex V.Part 2.220 0340Loan commitments givenCRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 1160350Central banksAnnex V.Part 1.42(a)0360General governmentsAnnex V.Part 1.42(b)0370Credit institutionsAnnex V.Part 1.42(c)0380Other financial corporationsAnnex V.Part 1.42(d)0390Non-financial corporationsAnnex V.Part 1.42(e)0400HouseholdsAnnex V.Part 1.42(f)0410Financial guarantees givenIFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 1160420Central banksAnnex V.Part 1.42(a)0430General governmentsAnnex V.Part 1.42(b)

0440Credit institutionsAnnex V.Part 1.42(c)0450Other financial corporationsAnnex V.Part 1.42(d)0460Non-financial corporationsAnnex V.Part 1.42(e)0470HouseholdsAnnex V.Part 1.42(f)0480Other Commitments givenCRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 1160490Central banksAnnex V.Part 1.42(a)0500General governmentsAnnex V.Part 1.42(b)0510Credit institutionsAnnex V.Part 1.42(c)0520Other financial corporationsAnnex V.Part 1.42(d)0530Non-financial corporationsAnnex V.Part 1.42(e)0540HouseholdsAnnex V.Part 1.42(f)0550OFF-BALANCE SHEET EXPOSURESAnnex V.Part 2.217’ ReferencesAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisionsNon-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisionsUnlikely 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)of which: purchased or originated credit-impaired financial assets01500160017001800191019201960197095009510952Annex 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)IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)0005Cash balances at central banks and other demand depositsAnnex V.Part 2.2, 30010Debt securitiesAnnex V.Part 1.31, 44(b)0020Central banksAnnex V.Part 1.42(a)0030General governmentsAnnex V.Part 1.42(b)0040Credit institutionsAnnex V.Part 1.42(c)0050Other financial corporationsAnnex V.Part 1.42(d)0060Non-financial corporationsAnnex V.Part 1.42(e) 0070Loans and advancesAnnex V.Part 1.32, 44(a)0080Central banksAnnex V.Part 1.42(a)0090General governmentsAnnex V.Part 1.42(b)0100Credit institutionsAnnex V.Part 1.42(c)0110Other financial corporationsAnnex V.Part 1.42(d)0120Non-financial corporationsAnnex V.Part 1.42(e)0130Of which: Small and Medium-sized EnterprisesSME Art 1 2(a) 0140Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0150HouseholdsAnnex V.Part 1.42(f)0160Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0170Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)0180DEBT INSTRUMENTS AT COST OR AT AMORTISED COSTAnnex V.Part 2.233(a) 0181Debt securitiesAnnex V.Part 1.31, 44(b)0182Central banksAnnex V.Part 1.42(a)0183General governmentsAnnex V.Part 1.42(b)0184Credit institutionsAnnex V.Part 1.42(c)0185Other financial corporationsAnnex V.Part 1.42(d)0186Non-financial corporationsAnnex V.Part 1.42(e)0191Loans and advancesAnnex V.Part 1.32, 44(a)0192Central banksAnnex V.Part 1.42(a)

0193General governmentsAnnex V.Part 1.42(b)0194Credit institutionsAnnex V.Part 1.42(c)0195Other financial corporationsAnnex V.Part 1.42(d)0196Non-financial corporationsAnnex V.Part 1.42(e)0900Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)0903Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a) 0197HouseholdsAnnex V.Part 1.42(f)0910Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0913Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)0201DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENTAnnex V.Part 2.233(b) 0211Debt securitiesAnnex V.Part 1.31, 44(b)0212Central banksAnnex V.Part 1.42(a)0213General governmentsAnnex V.Part 1.42(b)0214Credit institutionsAnnex V.Part 1.42(c)0215Other financial corporationsAnnex V.Part 1.42(d)0216Non-financial corporationsAnnex V.Part 1.42(e)0221Loans and advancesAnnex V.Part 1.32, 44(a)0222Central banksAnnex V.Part 1.42(a) 0223General governmentsAnnex V.Part 1.42(b)0224Credit institutionsAnnex V.Part 1.42(c)0225Other financial corporationsAnnex V.Part 1.42(d)0226Non-financial corporationsAnnex V.Part 1.42(e)0920Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)0923Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a) 0227HouseholdsAnnex V.Part 1.42(f)0930Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0933Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)0231DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENTAnnex V.Part 2.233(c), 234 0330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADINGAnnex V.Part 2.2170335DEBT INSTRUMENTS HELD FOR SALEAnnex V.Part 2.2200340Loan commitments givenCRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 1160350Central banksAnnex V.Part 1.42(a)0360General governmentsAnnex V.Part 1.42(b) 0370Credit institutionsAnnex V.Part 1.42(c)0380Other financial corporationsAnnex V.Part 1.42(d)0390Non-financial corporationsAnnex V.Part 1.42(e)0400HouseholdsAnnex V.Part 1.42(f)0410Financial guarantees givenIFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 1160420Central banksAnnex V.Part 1.42(a)0430General governmentsAnnex V.Part 1.42(b) 0440Credit institutionsAnnex V.Part 1.42(c)0450Other financial corporationsAnnex V.Part 1.42(d)0460Non-financial corporationsAnnex V.Part 1.42(e)0470HouseholdsAnnex V.Part 1.42(f)0480Other Commitments givenCRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 1160490Central banksAnnex V.Part 1.42(a)0500General governmentsAnnex V.Part 1.42(b) 0510Credit institutionsAnnex V.Part 1.42(c)0520Other financial corporationsAnnex V.Part 1.42(d)0530Non-financial corporationsAnnex V.Part 1.42(e)0540HouseholdsAnnex V.Part 1.42(f)0550OFF-BALANCE SHEET EXPOSURESAnnex V.Part 2.217’ References Maximum amount of the collateral or guarantee that can be considered

Annex V. Part 2.119 Collateral received and financial guarantees receivedCollateral received on performing exposuesCollateral received on non-performing exposuesFinancial guarantees received on performing exposuresFinancial guarantees received on non-performing exposures0201020002050210Annex V. Part 2. 239Annex V. Part 2. 239Annex V. Part 2. 239Annex V. Part 2. 2390005Cash balances at central banks and other demand depositsAnnex V.Part 2.2, 30010Debt securitiesAnnex V.Part 1.31, 44(b)0020Central banksAnnex V.Part 1.42(a)0030General governmentsAnnex V.Part 1.42(b)0040Credit institutionsAnnex V.Part 1.42(c)0050Other financial corporationsAnnex V.Part 1.42(d)0060Non-financial corporationsAnnex V.Part 1.42(e)0070Loans and advancesAnnex V.Part 1.32, 44(a)0080Central banksAnnex V.Part 1.42(a)0090General governmentsAnnex V.Part 1.42(b)0100Credit institutionsAnnex V.Part 1.42(c)0110Other financial corporationsAnnex V.Part 1.42(d)0120Non-financial corporationsAnnex V.Part 1.42(e)0130Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)0140Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0150HouseholdsAnnex V.Part 1.42(f)0160Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0170Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)0180DEBT INSTRUMENTS AT COST OR AT AMORTISED COSTAnnex V.Part 2.233(a) 0181Debt securitiesAnnex V.Part 1.31, 44(b)0182Central banksAnnex V.Part 1.42(a)0183General governmentsAnnex V.Part 1.42(b)0184Credit institutionsAnnex V.Part 1.42(c)0185Other financial corporationsAnnex V.Part 1.42(d)0186Non-financial corporationsAnnex V.Part 1.42(e)0191Loans and advancesAnnex V.Part 1.32, 44(a)0192Central banksAnnex V.Part 1.42(a)0193General governmentsAnnex V.Part 1.42(b)0194Credit institutionsAnnex V.Part 1.42(c)0195Other financial corporationsAnnex V.Part 1.42(d)0196Non-financial corporationsAnnex V.Part 1.42(e)0900Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)0903Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0197HouseholdsAnnex V.Part 1.42(f)0910Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0913Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)0201DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENTAnnex V.Part 2.233(b) 0211Debt securitiesAnnex V.Part 1.31, 44(b)0212Central banksAnnex V.Part 1.42(a)0213General governmentsAnnex V.Part 1.42(b)0214Credit institutionsAnnex V.Part 1.42(c)0215Other financial corporationsAnnex V.Part 1.42(d)0216Non-financial corporationsAnnex V.Part 1.42(e)0221Loans and advancesAnnex V.Part 1.32, 44(a)0222Central banksAnnex V.Part 1.42(a)0223General governmentsAnnex V.Part 1.42(b)0224Credit institutionsAnnex V.Part 1.42(c)0225Other financial corporationsAnnex V.Part 1.42(d)0226Non-financial corporationsAnnex V.Part 1.42(e)0920Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)0923Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0227HouseholdsAnnex V.Part 1.42(f)0930Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0933Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)0231DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENTAnnex V.Part 2.233(c), 234

0330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADINGAnnex V.Part 2.2170335DEBT INSTRUMENTS HELD FOR SALEAnnex V.Part 2.2200340Loan commitments givenCRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 1160350Central banksAnnex V.Part 1.42(a)0360General governmentsAnnex V.Part 1.42(b)0370Credit institutionsAnnex V.Part 1.42(c)0380Other financial corporationsAnnex V.Part 1.42(d)0390Non-financial corporationsAnnex V.Part 1.42(e)0400HouseholdsAnnex V.Part 1.42(f)0410Financial guarantees givenIFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 1160420Central banksAnnex V.Part 1.42(a)0430General governmentsAnnex V.Part 1.42(b)0440Credit institutionsAnnex V.Part 1.42(c)0450Other financial corporationsAnnex V.Part 1.42(d)0460Non-financial corporationsAnnex V.Part 1.42(e)0470HouseholdsAnnex V.Part 1.42(f) 0480Other Commitments givenCRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 1160490Central banksAnnex V.Part 1.42(a)0500General governmentsAnnex V.Part 1.42(b)0510Credit institutionsAnnex V.Part 1.42(c)0520Other financial corporationsAnnex V.Part 1.42(d)0530Non-financial corporationsAnnex V.Part 1.42(e)0540HouseholdsAnnex V.Part 1.42(f)0550OFF-BALANCE SHEET EXPOSURESAnnex V.Part 2.217 19. Information forborne exposures ReferencesGross carrying amount / nominal amount of exposures with forbearance measuresPerforming exposures with forbearance measuresNon-performing exposures with forbearance measuresInstruments 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 forbearance00100020003000400050006000700080009001000110CRR Art. 47b (1), (2); Annex V. Part 1.34, Part 2. 118, 240-245, 251-258Annex V. Part 2. 256, 259-261CRR Art. 47b (1); Annex V. Part 2.240, 266CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266CRR Art. 47a (7); Annex V. Part 2. 256, 261Annex V. Part 2. 259-263CRR Art. 47b (1); Annex V. Part 2.240, 266CRR Art. 47b (1); Annex V. Part 2. 240, 244, 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)CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 2630005Cash balances at central banks and other demand depositsAnnex V.Part 2.2, 30010Debt securitiesAnnex V.Part 1.31, 44(b)0020Central banksAnnex V.Part 1.42(a)0030General governmentsAnnex V.Part 1.42(b)0040Credit institutionsAnnex V.Part 1.42(c)0050Other financial corporationsAnnex V.Part 1.42(d)0060Non-financial corporationsAnnex V.Part 1.42(e) 0070Loans and advancesAnnex V.Part 1.32, 44(a)0080Central banksAnnex V.Part 1.42(a)0090General governmentsAnnex V.Part 1.42(b)0100Credit institutionsAnnex V.Part 1.42(c)0110Other financial corporationsAnnex V.Part 1.42(d)0120Non-financial corporationsAnnex V.Part 1.42(e)0130Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)

0140Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0150HouseholdsAnnex V.Part 1.42(f)0160Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0170Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)0180DEBT INSTRUMENTS AT COST OR AT AMORTISED COSTAnnex V.Part 2.249(a) 0181Debt securitiesAnnex V.Part 1.31, 44(b)0182Central banksAnnex V.Part 1.42(a)0183General governmentsAnnex V.Part 1.42(b)0184Credit institutionsAnnex V.Part 1.42(c)0185Other financial corporationsAnnex V.Part 1.42(d)0186Non-financial corporationsAnnex V.Part 1.42(e)0191Loans and advancesAnnex V.Part 1.32, 44(a)0192Central banksAnnex V.Part 1.42(a) 0193General governmentsAnnex V.Part 1.42(b)0194Credit institutionsAnnex V.Part 1.42(c)0195Other financial corporationsAnnex V.Part 1.42(d)0196Non-financial corporationsAnnex V.Part 1.42(e)0900Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)0903Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0197HouseholdsAnnex V.Part 1.42(f) 0910Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0913Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)0201DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENTAnnex V.Part 2.249(b)0211Debt securitiesAnnex V.Part 1.31, 44(b) 0212Central banksAnnex V.Part 1.42(a)0213General governmentsAnnex V.Part 1.42(b)0214Credit institutionsAnnex V.Part 1.42(c)0215Other financial corporationsAnnex V.Part 1.42(d)0216Non-financial corporationsAnnex V.Part 1.42(e)0221Loans and advancesAnnex V.Part 1.32, 44(a)0222Central banksAnnex V.Part 1.42(a)0223General governmentsAnnex V.Part 1.42(b)0224Credit institutionsAnnex V.Part 1.42(c) 0225Other financial corporationsAnnex V.Part 1.42(d)0226Non-financial corporationsAnnex V.Part 1.42(e)0920Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)0923Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0227HouseholdsAnnex V.Part 1.42(f) 0930Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0933Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)0231DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENTAnnex V.Part 2.249 0330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADINGAnnex V.Part 2.2460335DEBT INSTRUMENTS HELD FOR SALEAnnex V.Part 2.2470340Loan commitments givenCRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246’ ReferencesAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119 Perfoming 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 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 measures012001300140015001600170017501800185Annex V. Part 2. 267Annex V. Part 2. 207Annex V. Part 2. 207CRR Art. 47b (1); Annex V. Part 2. 240, 267CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267Annex V. Part 2. 268Annex V. Part 2. 268Annex V. Part 2. 268Annex V. Part 2. 2680005Cash balances at central banks and other demand depositsAnnex V.Part 2.2, 30010Debt securitiesAnnex V.Part 1.31, 44(b)0020Central banksAnnex V.Part 1.42(a)0030General governmentsAnnex V.Part 1.42(b)0040Credit institutionsAnnex V.Part 1.42(c)0050Other financial corporationsAnnex V.Part 1.42(d)

0060Non-financial corporationsAnnex V.Part 1.42(e)0070Loans and advancesAnnex V.Part 1.32, 44(a)0080Central banksAnnex V.Part 1.42(a)0090General governmentsAnnex V.Part 1.42(b)0100Credit institutionsAnnex V.Part 1.42(c)0110Other financial corporationsAnnex V.Part 1.42(d) 0120Non-financial corporationsAnnex V.Part 1.42(e)0130Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)0140Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0150HouseholdsAnnex V.Part 1.42(f) 0160Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0170Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)0180DEBT INSTRUMENTS AT COST OR AT AMORTISED COSTAnnex V.Part 2.249(a)0181Debt securitiesAnnex V.Part 1.31, 44(b)0182Central banksAnnex V.Part 1.42(a) 0183General governmentsAnnex V.Part 1.42(b)0184Credit institutionsAnnex V.Part 1.42(c)0185Other financial corporationsAnnex V.Part 1.42(d)0186Non-financial corporationsAnnex V.Part 1.42(e)0191Loans and advancesAnnex V.Part 1.32, 44(a)0192Central banksAnnex V.Part 1.42(a) 0193General governmentsAnnex V.Part 1.42(b)0194Credit institutionsAnnex V.Part 1.42(c)0195Other financial corporationsAnnex V.Part 1.42(d)0196Non-financial corporationsAnnex V.Part 1.42(e)0900Of which: Small and Medium-sized EnterprisesSME Art 1 2(a) 0903Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0197HouseholdsAnnex V.Part 1.42(f)0910Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0913Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b) 0201DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENTAnnex V.Part 2.249(b)0211Debt securitiesAnnex V.Part 1.31, 44(b)0212Central banksAnnex V.Part 1.42(a)0213General governmentsAnnex V.Part 1.42(b) 0214Credit institutionsAnnex V.Part 1.42(c)0215Other financial corporationsAnnex V.Part 1.42(d)0216Non-financial corporationsAnnex V.Part 1.42(e)0221Loans and advancesAnnex V.Part 1.32, 44(a)0222Central banksAnnex V.Part 1.42(a)0223General governmentsAnnex V.Part 1.42(b) 0224Credit institutionsAnnex V.Part 1.42(c)0225Other financial corporationsAnnex V.Part 1.42(d)0226Non-financial corporationsAnnex V.Part 1.42(e)0920Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)0923Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a) 0227HouseholdsAnnex V.Part 1.42(f)0930Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)0933Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b) 0231DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENTAnnex V.Part 2.2490330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADINGAnnex V.Part 2.246 0335DEBT INSTRUMENTS HELD FOR SALEAnnex V.Part 2.2470340Loan commitments givenCRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246

Annex

ANNEX II Annex V to Regulation (EU) 2015/534 (ECB/2015/13) entitled FINREP data points under national accounting frameworks is amended as follows: Tables 18.0 and 19 are replaced by the following: 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 amountPerformingNot 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)Of which: purchased or originated credit-impaired financial assets0010002000300055005600570058Annex 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)IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)Annex V. Part 1.34, Part 2.118, 221Annex V. Part 2. 213-216, 223-239Annex V. Part 2. 222, 235Annex V. Part 2. 222, 2350005Cash balances at central banks and other demand depositsBAD art 13(2); Annex V.Part 2.2, 3Annex V.Part 2.2, 30010Debt securitiesAnnex V.Part 1.31, 44(b)Annex V.Part 1.31, 44(b)0020Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0030General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0040Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0050Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d) 0060Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0070Loans and advancesAnnex V.Part 1.32, 44(a)Annex V.Part 1.32, 44(a)0080Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0090General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0100Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0110Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0120Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e) 0130Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)SME Art 1 2(a)0140Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)0150HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f)0160Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)0170Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)Annex V.Part 2.88(a), 234i (b) 0180DEBT INSTRUMENTS AT COST OR AT AMORTISED COSTAnnex V.Part 2.233(a)Annex V.Part 2.233(a)0181Debt securitiesAnnex V.Part 1.31, 44(b)Annex V.Part 1.31, 44(b)0182Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0183General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0184Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0185Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)

0186Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0191Loans and advancesAnnex V.Part 1.32, 44(a)Annex V.Part 1.32, 44(a)0192Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0193General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0194Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0195Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0196Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e) 0900Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)SME Art 1 2(a)0903Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)0197HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f)0910Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)0913Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)Annex V.Part 2.88(a), 234i (b) 0201DEBT 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)0211Debt securitiesAnnex V.Part 1.31, 44(b)Annex V.Part 1.31, 44(b)0212Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0213General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b) 0214Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0215Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0216Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0221Loans and advancesAnnex V.Part 1.32, 44(a)Annex V.Part 1.32, 44(a)0222Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0223General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0224Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c) 0225Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0226Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0920Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)SME Art 1 2(a)0923Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)0227HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f) 0930Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)0933Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)Annex V.Part 2.88(a), 234i (b)0231DEBT 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), 234 0330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADINGAnnex V.Part 2.217Annex V.Part 2.2170335DEBT INSTRUMENTS HELD FOR SALEAnnex V.Part 2.2200340Loan commitments givenCRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 1160350Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a) 0360General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0370Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0380Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0390Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0400HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f)

0410Financial guarantees givenCRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 1160420Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0430General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0440Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0450Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d) 0460Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0470HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f)0480Other Commitments givenCRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 1160490Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0500General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0510Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c) 0520Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0530Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0540HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f)0550OFF-BALANCE SHEET EXPOSURESAnnex V.Part 2.217Annex V.Part 2.217’ References National GAAP based on BADReferences National GAAP compatible IFRSGross carrying amount / Nominal amountNon-performingUnlikely to pay that are not past-due or past-due ≤ = 90 days Past due > 90 days ≤ = 180 days Past due > 180 days ≤ = 1 year Past 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: purchased or originated credit-impaired financial assetsof which: impaired0060007000800090010101020106010701090110012109000122CRR Art. 47a (3); 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)IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)CRR Art. 47a (3); 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, 235-236CRR art 178; Annex V.Part 2.237(b)CRR art 4(95); Annex V.Part 2.237(a)0005Cash balances at central banks and other demand depositsBAD art 13(2); Annex V.Part 2.2, 3Annex V.Part 2.2, 30010Debt securitiesAnnex V.Part 1.31, 44(b)Annex V.Part 1.31, 44(b) 0020Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0030General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0040Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c) 0050Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0060Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0070Loans and advancesAnnex V.Part 1.32, 44(a)Annex V.Part 1.32, 44(a)

0080Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0090General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0100Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c) 0110Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0120Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0130Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)SME Art 1 2(a) 0140Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)0150HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f) 0160Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)0170Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)Annex V.Part 2.88(a), 234i (b) 0180DEBT INSTRUMENTS AT COST OR AT AMORTISED COSTAnnex V.Part 2.233(a)Annex V.Part 2.233(a)0181Debt securitiesAnnex V.Part 1.31, 44(b)Annex V.Part 1.31, 44(b) 0182Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0183General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0184Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c) 0185Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0186Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0191Loans and advancesAnnex V.Part 1.32, 44(a)Annex V.Part 1.32, 44(a) 0192Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0193General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0194Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c) 0195Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0196Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0900Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)SME Art 1 2(a) 0903Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)0197HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f) 0910Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)0913Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)Annex V.Part 2.88(a), 234i (b) 0201DEBT 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) 0211Debt securitiesAnnex V.Part 1.31, 44(b)Annex V.Part 1.31, 44(b)0212Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0213General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b) 0214Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0215Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0216Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e) 0221Loans and advancesAnnex V.Part 1.32, 44(a)Annex V.Part 1.32, 44(a)0222Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0223General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b) 0224Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0225Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0226Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)

0920Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)SME Art 1 2(a)0923Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a) 0227HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f)0930Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a) 0933Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)Annex V.Part 2.88(a), 234i (b) 0231DEBT 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), 234 0330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADINGAnnex V.Part 2.217Annex V.Part 2.217 0335DEBT INSTRUMENTS HELD FOR SALEAnnex V.Part 2.2200340Loan commitments givenCRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 0350Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0360General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0370Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c) 0380Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0390Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0400HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f) 0410Financial guarantees givenCRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 1160420Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a) 0430General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0440Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0450Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d) 0460Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0470HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f) 0480Other Commitments givenCRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 1160490Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a) 0500General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0510Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0520Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d) 0530Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0540HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f) 0550OFF-BALANCE SHEET EXPOSURESAnnex V.Part 2.217Annex V.Part 2.217’ References National GAAP based on BADReferences National GAAP compatible IFRSAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisionsPerforming exposures -Accumulated impairment and provisionsof which: Past 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)of which: purchased or originated credit-impaired financial assets013001400910014101420143Annex V. Part 2. 238Annex V. Part 2. 238Annex V. Part 2. 222, 235, 237(f)IFRS 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)IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)Annex V. Part 2. 238Annex V. Part 2. 238Annex V. Part 2. 222, 2350005Cash balances at central banks and other demand depositsBAD art 13(2); Annex V.Part 2.2, 3Annex V.Part 2.2, 30010Debt securitiesAnnex V.Part 1.31, 44(b)Annex V.Part 1.31, 44(b)0020Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0030General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0040Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0050Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)

0060Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0070Loans and advancesAnnex V.Part 1.32, 44(a)Annex V.Part 1.32, 44(a)0080Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0090General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0100Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0110Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d) 0120Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0130Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)SME Art 1 2(a)0140Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)0150HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f)0160Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a) 0170Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)Annex V.Part 2.88(a), 234i (b)0180DEBT INSTRUMENTS AT COST OR AT AMORTISED COSTAnnex V.Part 2.233(a)Annex V.Part 2.233(a)0181Debt securitiesAnnex V.Part 1.31, 44(b)Annex V.Part 1.31, 44(b)0182Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0183General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0184Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c) 0185Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0186Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0191Loans and advancesAnnex V.Part 1.32, 44(a)Annex V.Part 1.32, 44(a)0192Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0193General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0194Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c) 0195Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0196Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0900Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)SME Art 1 2(a)0903Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)0197HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f) 0910Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)0913Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)Annex V.Part 2.88(a), 234i (b)0201DEBT 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)0211Debt securitiesAnnex V.Part 1.31, 44(b)Annex V.Part 1.31, 44(b)0212Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a) 0213General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0214Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0215Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0216Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0221Loans and advancesAnnex V.Part 1.32, 44(a)Annex V.Part 1.32, 44(a)0222Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)

0223General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0224Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0225Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0226Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0920Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)SME Art 1 2(a)0923Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a) 0227HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f)0930Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)0933Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)Annex V.Part 2.88(a), 234i (b)0231DEBT 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), 234 0330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADINGAnnex V.Part 2.217Annex V.Part 2.2170335DEBT INSTRUMENTS HELD FOR SALEAnnex V.Part 2.2200340Loan commitments givenCRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 1160350Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0360General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b) 0370Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0380Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0390Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0400HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f)0410Financial guarantees givenCRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 0420Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0430General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0440Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0450Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0460Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0470HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f) 0480Other Commitments givenCRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 1160490Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0500General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0510Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0520Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d) 0530Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0540HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f)0550OFF-BALANCE SHEET EXPOSURESAnnex V.Part 2.217Annex V.Part 2.217’ References National GAAP based on BADReferences National GAAP compatible IFRSAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisionsNon-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisionsUnlikely 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)of which: purchased or originated credit-impaired financial assets01500160017001800191019201960197095009510952Annex 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)IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)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, 2380005Cash balances at central banks and other demand depositsBAD art 13(2); Annex V.Part 2.2, 3Annex V.Part 2.2, 30010Debt securitiesAnnex V.Part 1.31, 44(b)Annex V.Part 1.31, 44(b)0020Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0030General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0040Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)

0050Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0060Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0070Loans and advancesAnnex V.Part 1.32, 44(a)Annex V.Part 1.32, 44(a)0080Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0090General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0100Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c) 0110Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0120Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0130Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)SME Art 1 2(a) 0140Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)0150HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f)0160Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a) 0170Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)Annex V.Part 2.88(a), 234i (b)0180DEBT INSTRUMENTS AT COST OR AT AMORTISED COSTAnnex V.Part 2.233(a)Annex V.Part 2.233(a)0181Debt securitiesAnnex V.Part 1.31, 44(b)Annex V.Part 1.31, 44(b)0182Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a) 0183General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0184Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0185Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0186Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0191Loans and advancesAnnex V.Part 1.32, 44(a)Annex V.Part 1.32, 44(a)0192Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a) 0193General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0194Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0195Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0196Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0900Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)SME Art 1 2(a) 0903Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)0197HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f)0910Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a) 0913Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)Annex V.Part 2.88(a), 234i (b)0201DEBT 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)0211Debt securitiesAnnex V.Part 1.31, 44(b)Annex V.Part 1.31, 44(b) 0212Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0213General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0214Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0215Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0216Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0221Loans and advancesAnnex V.Part 1.32, 44(a)Annex V.Part 1.32, 44(a)

0222Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0223General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0224Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0225Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0226Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e) 0920Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)SME Art 1 2(a)0923Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)0227HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f) 0930Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)0933Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)Annex V.Part 2.88(a), 234i (b) 0231DEBT 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), 234 0330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADINGAnnex V.Part 2.217Annex V.Part 2.2170335DEBT INSTRUMENTS HELD FOR SALEAnnex V.Part 2.2200340Loan commitments givenCRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 0350Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0360General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0370Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0380Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0390Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0400HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f) 0410Financial guarantees givenCRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 1160420Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0430General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0440Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0450Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d) 0460Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0470HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f)0480Other Commitments givenCRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 1160490Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0500General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b) 0510Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0520Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0530Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0540HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f) 0550OFF-BALANCE SHEET EXPOSURESAnnex V.Part 2.217Annex V.Part 2.217’ References National GAAP based on BADReferences National GAAP compatible IFRS Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119 Collateral received and financial guarantees receivedCollateral received on performing exposuesCollateral received on non-performing exposuesFinancial guarantees received on performing exposuresFinancial guarantees received on non-performing exposures0201020002050210Annex V. Part 2. 239Annex V. Part 2. 239Annex V. Part 2. 239Annex V. Part 2. 239Annex V. Part 2. 239Annex V. Part 2. 239Annex V. Part 2. 239Annex V. Part 2. 2390005Cash balances at central banks and other demand depositsBAD art 13(2); Annex V.Part 2.2, 3Annex V.Part 2.2, 30010Debt securitiesAnnex V.Part 1.31, 44(b)Annex V.Part 1.31, 44(b)0020Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0030General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0040Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0050Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0060Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0070Loans and advancesAnnex V.Part 1.32, 44(a)Annex V.Part 1.32, 44(a)0080Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0090General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0100Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0110Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0120Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0130Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)SME Art 1 2(a)

0140Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)0150HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f)0160Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)0170Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)Annex V.Part 2.88(a), 234i (b)0180DEBT INSTRUMENTS AT COST OR AT AMORTISED COSTAnnex V.Part 2.233(a)Annex V.Part 2.233(a)0181Debt securitiesAnnex V.Part 1.31, 44(b)Annex V.Part 1.31, 44(b)0182Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0183General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0184Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0185Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0186Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0191Loans and advancesAnnex V.Part 1.32, 44(a)Annex V.Part 1.32, 44(a)0192Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a) 0193General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0194Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0195Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0196Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0900Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)SME Art 1 2(a)0903Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)0197HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f)0910Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)0913Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)Annex V.Part 2.88(a), 234i (b)0201DEBT 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)0211Debt securitiesAnnex V.Part 1.31, 44(b)Annex V.Part 1.31, 44(b)0212Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0213General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0214Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c) 0215Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0216Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0221Loans and advancesAnnex V.Part 1.32, 44(a)Annex V.Part 1.32, 44(a)0222Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0223General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0224Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0225Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0226Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0920Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)SME Art 1 2(a)0923Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)0227HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f)0930Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)0933Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)Annex V.Part 2.88(a), 234i (b)

0231DEBT 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), 2340330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADINGAnnex V.Part 2.217Annex V.Part 2.2170335DEBT INSTRUMENTS HELD FOR SALEAnnex V.Part 2.2200340Loan commitments givenCRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 1160350Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0360General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0370Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0380Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0390Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0400HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f)0410Financial guarantees givenCRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 1160420Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a) 0430General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0440Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0450Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0460Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0470HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f)0480Other Commitments givenCRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 1160490Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0500General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0510Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0520Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0530Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0540HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f)0550OFF-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 measuresPerforming exposures with forbearance measuresNon-performing exposures with forbearance measuresInstruments 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 forbearance00100020003000400050006000700080009001000110CRR Art. 47b (1), (2); Annex V. Part 1.34, Part 2. 118, 240-245, 251-258Annex V. Part 2. 256, 259-261CRR Art. 47b (1); Annex V. Part 2.240, 266CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266CRR Art. 47a (7); Annex V. Part 2. 256, 261Annex V. Part 2. 259-263CRR Art. 47b (1); Annex V. Part 2.240, 266CRR Art. 47b (1); Annex V. Part 2. 240, 244, 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)CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263CRR Art. 47b (1), (2); Annex V. Part 1.34, Part 2. 118, 240-245, 251-255Annex V. Part 2. 256, 259-261CRR Art. 47b (1); Annex V. Part 2.240, 266CRR Art. 47b (1); Annex V. Part 2. 240, 265-266CRR Art. 47a (7); Annex V. Part 2. 256, 261Annex V. Part 2. 259-263CRR Art. 47b (1); Annex V. Part 2.240, 266CRR Art. 47b (1); Annex V. Part 2. 240, 265-266CRR art 178; Annex V. Part 2.264(b)CRR art 4(95); Annex V.Part 2.264(a)CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 2630005Cash balances at central banks and other demand depositsBAD art 13(2); Annex V.Part 2.2, 3Annex V.Part 2.2, 30010Debt securitiesAnnex V.Part 1.31, 44(b)Annex V.Part 1.31, 44(b)0020Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)

0030General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0040Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0050Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d) 0060Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0070Loans and advancesAnnex V.Part 1.32, 44(a)Annex V.Part 1.32, 44(a)0080Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a) 0090General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0100Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0110Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d) 0120Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0130Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)SME Art 1 2(a)0140Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a) 0150HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f)0160Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)0170Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)Annex V.Part 2.88(a), 234i (b) 0180DEBT INSTRUMENTS AT COST OR AT AMORTISED COSTAnnex V.Part 2.249(a)Annex V.Part 2.249(a)0181Debt securitiesAnnex V.Part 1.31, 44(b)Annex V.Part 1.31, 44(b)0182Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a) 0183General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0184Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0185Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d) 0186Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0191Loans and advancesAnnex V.Part 1.32, 44(a)Annex V.Part 1.32, 44(a)0192Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a) 0193General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0194Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0195Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d) 0196Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0900Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)SME Art 1 2(a)0903Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a) 0197HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f)0910Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)0913Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)Annex V.Part 2.88(a), 234i (b) 0201DEBT 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)0211Debt securitiesAnnex V.Part 1.31, 44(b)Annex V.Part 1.31, 44(b) 0212Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0213General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0214Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c) 0215Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0216Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0221Loans and advancesAnnex V.Part 1.32, 44(a)Annex V.Part 1.32, 44(a)

0222Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0223General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0224Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c) 0225Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0226Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0920Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)SME Art 1 2(a) 0923Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)0227HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f) 0930Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)0933Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)Annex V.Part 2.88(a), 234i (b) 0231DEBT 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 0330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADINGAnnex V.Part 2.246Annex V.Part 2.2460335DEBT INSTRUMENTS HELD FOR SALEAnnex V.Part 2.247 0340Loan 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’ References National GAAP based on BADReferences National GAAP compatible IFRSAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119 Perfoming 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 conditionsRefinancingCollateral received on exposures with forbearance measuresFinancial guarantees received on exposures with forbearance measuresOf which: Collateral received on non-performing exposures with forbearance measuresguarantees received on exposures with forbearance measures012001300140015001600170017501800185Annex V. Part 2. 267Annex V. Part 2. 207Annex V. Part 2. 207CRR Art. 47b (1); Annex V. Part 2. 240, 267CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267Annex V. Part 2. 268Annex V. Part 2. 268Annex V. Part 2. 268Annex V. Part 2. 268Annex V. Part 2. 267Annex V. Part 2. 207Annex V. Part 2. 207CRR Art. 47b (1); Annex V. Part 2. 240, 267CRR Art. 47b (1); Annex V. Part 2. 240, 267Annex V. Part 2. 268Annex V. Part 2. 268Annex V. Part 2. 268Annex V. Part 2. 2680005Cash balances at central banks and other demand depositsBAD art 13(2); Annex V.Part 2.2, 3Annex V.Part 2.2, 30010Debt securitiesAnnex V.Part 1.31, 44(b)Annex V.Part 1.31, 44(b) 0020Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0030General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0040Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)

0050Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0060Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0070Loans and advancesAnnex V.Part 1.32, 44(a)Annex V.Part 1.32, 44(a) 0080Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0090General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0100Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c) 0110Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0120Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0130Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)SME Art 1 2(a) 0140Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)0150HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f) 0160Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)0170Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)Annex V.Part 2.88(a), 234i (b) 0180DEBT INSTRUMENTS AT COST OR AT AMORTISED COSTAnnex V.Part 2.249(a)Annex V.Part 2.249(a)0181Debt securitiesAnnex V.Part 1.31, 44(b)Annex V.Part 1.31, 44(b) 0182Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0183General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0184Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c) 0185Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0186Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0191Loans and advancesAnnex V.Part 1.32, 44(a)Annex V.Part 1.32, 44(a) 0192Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0193General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)0194Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c) 0195Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0196Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e)0900Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)SME Art 1 2(a) 0903Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)0197HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f) 0910Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a)0913Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)Annex V.Part 2.88(a), 234i (b) 0201DEBT 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) 0211Debt securitiesAnnex V.Part 1.31, 44(b)Annex V.Part 1.31, 44(b)0212Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0213General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b) 0214Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0215Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0216Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e) 0221Loans and advancesAnnex V.Part 1.32, 44(a)Annex V.Part 1.32, 44(a)0222Central banksAnnex V.Part 1.42(a)Annex V.Part 1.42(a)0223General governmentsAnnex V.Part 1.42(b)Annex V.Part 1.42(b)

0224Credit institutionsAnnex V.Part 1.42(c)Annex V.Part 1.42(c)0225Other financial corporationsAnnex V.Part 1.42(d)Annex V.Part 1.42(d)0226Non-financial corporationsAnnex V.Part 1.42(e)Annex V.Part 1.42(e) 0920Of which: Small and Medium-sized EnterprisesSME Art 1 2(a)SME Art 1 2(a)0923Of which: Loans collateralised by commercial immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a) 0227HouseholdsAnnex V.Part 1.42(f)Annex V.Part 1.42(f)0930Of which: Loans collateralised by residential immovable propertyAnnex V.Part 2.86(a), 87, 234i (a)Annex V.Part 2.86(a), 87, 234i (a) 0933Of which: Credit for consumptionAnnex V.Part 2.88(a), 234i (b)Annex V.Part 2.88(a), 234i (b) 0231DEBT 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 0330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADINGAnnex V.Part 2.246Annex V.Part 2.2460335DEBT INSTRUMENTS HELD FOR SALEAnnex V.Part 2.247 0340Loan 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