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ANNEX V REPORTING on FINANCIAL INFORMATION Table of Contents General Instructions

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ANNEX V REPORTING on FINANCIAL INFORMATION Table of Contents General Instructions EN ANNEX III ‘ANNEX V REPORTING ON FINANCIAL INFORMATION Table of contents General instructions .......................................................................................................... 4 1. References ................................................................................................................................... 4 2. Conventions ................................................................................................................................. 6 3. Consolidation .............................................................................................................................. 7 4. Accounting portfolios of financial instruments ........................................................................... 7 4.1. Financial assets ............................................................................................................................ 8 4.2. Financial liabilities ...................................................................................................................... 9 5. Financial instruments ................................................................................................................ 10 5.1. Financial assets .......................................................................................................................... 10 5.2. Gross carrying amount .............................................................................................................. 11 5.3. Financial liabilities .................................................................................................................... 12 6. Counterparty breakdown ........................................................................................................... 13 Template related instructions .................................................................................... 14 1. Balance sheet ............................................................................................................................. 14 1.1. Assets (1.1) ................................................................................................................................ 14 1.2. Liabilities (1.2) .......................................................................................................................... 15 1.3. Equity (1.3) ................................................................................................................................ 16 2. Statement of profit or loss (2) .................................................................................................... 18 3. Statement of comprehensive income (3) ................................................................................... 23 4. Breakdown of financial assets by instrument and by counterparty sector (4) ........................... 24 5. Breakdown of non-trading loans and advances by product (5) ................................................. 27 6. Breakdown of non-trading loans and advances to non-financial corporations by NACE codes (6) 29 7. Financial assets subject to impairment that are past due (7) ...................................................... 29 8. Breakdown of financial liabilities (8) ........................................................................................ 29 9. Loan commitments, financial guarantees and other commitments (9) ...................................... 30 10. Derivatives and hedge accounting (10 and 11) .......................................................................... 34 10.1. Classification of derivatives by type of risk .............................................................................. 35 10.2. Amounts to be reported for derivatives ..................................................................................... 36 10.3. Derivatives classified as ‘economic hedges’ ............................................................................. 38 10.4. Breakdown of derivatives by counterparty sector ..................................................................... 38 10.5. Hedge accounting under national GAAP (11.2) ........................................................................ 39 10.6. Amount to be reported for non-derivative hedging instruments (11.3 and 11.3.1) ................... 39 10.7. Hedged items in fair value hedges (11.4) .................................................................................. 39 11. Movements in allowances and provisions for credit losses (12) ............................................... 40 11.1. Movements in allowances for credit losses and impairment of equity instruments under national GAAP based on BAD (12.0) ................................................................................................ 40 11.2. Movements in allowances and provisions for credit losses under IFRS (12.1) ......................... 41 11.3. Transfers between impairment stages (gross basis presentation) (12.2) .................................... 43 12. Collateral and guarantees received (13) .................................................................................... 44 12.1. Breakdown of collateral and guarantees by loans and advances other than held for trading(13.1) ....................................................................................................................................... 44 12.2. Collateral obtained by taking possession during the period [held at the reporting date] (13.2) 44 12.3. Collateral obtained by taking possession [tangible assets] accumulated (13.3) ........................ 45 13. Fair value hierarchy: Financial instruments at fair value (14) ................................................... 45 14. Derecognition and financial liabilities associated with transferred financial assets (15) .......... 45 15. Breakdown of selected statement of profit or loss items (16) ................................................... 46 15.1. Interest income and expenses by instrument and counterparty sector (16.1) ............................ 46 15.2. Gains or losses on de-recognition of financial assets and liabilities not measured at fair value through profit or loss by instrument (16.2) ........................................................................................ 47 15.3. Gains or losses on financial assets and liabilities held for trading by instrument (16.3) ........... 48 15.4. Gains or losses on financial assets and liabilities held for trading by risk (16.4) ...................... 48 15.5. Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument (16.4.1) ........................................................................................................................ 49 15.6. Gains or losses on financial assets and liabilities designated at fair value to profit or loss by instrument (16.5) ................................................................................................................................ 49 15.7. Gains or losses from hedge accounting (16.6) ........................................................................... 49 15.8. Impairment on non-financial assets (16.7) ................................................................................ 50 16. Reconciliation between accounting and CRR scope of consolidation (17) ............................... 50 17. Non-performing exposures (18) ................................................................................................ 50 18. Forborne exposures (19) ............................................................................................................ 55 19. Geographical breakdown (20) ................................................................................................... 60 19.1. Geographical breakdown by location of activities (20.1-20.3).................................................. 60 19.2. Geographical breakdown by residence of the counterparty (20.4-20.7) .................................... 60 20. Tangible and intangible assets: assets subject to operating lease (21) ....................................... 61 21. Asset management, custody and other service functions (22) ................................................... 61 21.1. Fee and commission income and expenses by activity (22.1) ................................................... 61 21.2. Assets involved in the services provided (22.2) ........................................................................ 63 22. Interests in unconsolidated structured entities (30) ................................................................... 64 23. Related parties (31) ................................................................................................................... 64 23.1. Related parties: amounts payable to and amounts receivable from (31.1) ................................ 65 23.2. Related parties: expenses and income generated by transactions with (31.2) ........................... 65 24. Group structure (40) .................................................................................................................. 65 24.1. Group structure: ‘entity-by-entity’ (40.1) .................................................................................. 66 24.2. Group structure: ‘instrument-by-instrument’ (40.2) .................................................................. 67 2 25. Fair value (41) ..........................................................................................................................
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