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					      FINREP rev2
      15 December 2009
       NAME OF THE TEMPLATE
      CORE TEMPLATES
1     Consolidated Balance Sheet Statement (Statement of Financial Position)
1.1        Assets
1.2        Liabilities
1.3        Equity
2     Consolidated Income Statement
      NON CORE TEMPLATES
3     Derivatives held for trading
4     Derivatives - Hedge accounting
5     Breakdown of financial assets
5A         Breakdown of demand deposits and cash equivalents
5B         Financial assets held for trading
5C         Financial assets designated at fair value through profit or loss
5D         Available-for-sale financial assets
5E         Loans and receivables and held-to-maturity investments
6     Breakdown of loans and advances
6A         Breakdown of loans and advances by product
6B         Breakdown of loans and advances by collateral and guarantees
7     Information on impairment and past due
8     Financial assets designated at fair value through profit or loss: credit risk information
9     Information on credit risk and impairment
9A         Overview of impairment
9B         Movements in allowances for credit and impairment of equity instruments
9C         Collateral held when permitted to sell or repledge
9D         Collateral obtained by taking possession during the period
9E         Foreclosure [tangible assets] accumulated
10    Financial liabilities
10A        Financial liabilities: breakdown by product and by counterparty
10B        Subordinated liabilities
11    Information on fair value
11A        Information on fair value of financial instruments
11B        Information on fair value of financial instruments: Loans and receivables and financial liabilities at amortised cost
11C        Use of the Fair Value Option
11D        Hybrid financial instruments not designated at fair value through profit or loss
12    Transfer of financial assets
12A        Derecognition and financial liabilities associated with transferred financial assets
12B        Collateral pledged
13    Tangible and intangible assets
13A        Tangible and intangible assets: carrying amount
13B        Tangible and intangible assets: assets subject to operating lease
14    Provisions
15    Geographical breakdown of assets and liabilities by residence of the counterparty
15A        Geographical breakdown of assets
15B        Geographical breakdown of liabilities
16    Defined benefit plans and employee benefits
16A        Components of defined benefit plan assets and liabilities
16B        Movements in defined benefit plan obligations
16C        Memo items [related to staff expenses]
17    Loan commitments, financial guarantees and other commitments
18    Asset management, custody and other service functions
19    Fee and comission income and expenses
20    Breakdown of selected items of income statement
20A        Interest income and expenses
20B        Realised gains and losses on financial assets and liabilities not measured at fair value through profit or loss
20C        Gains and losses on financial assets and liabilities held for trading
20D        Gains and losses on financial assets and liabilities designated at fair value through profit or loss
20E        Gains and losses from hedge accounting
20F        Gains and losses on derecognition of assets other than held for sale
20G        Other operating income and expenses
21    Statement of comprehensive income
22    Statement of changes in equity
23    Information on Minority interests and unrealised gains and losses
23A        Minority interests: Revaluation reserves and other valuation differences
23B        Information on unrealised gains and losses
24    Related party disclosures
24A        Amounts payable to, and amounts receivable from, related parties
24B        Expenses and incomes generated by transactions with related parties
24C        Key management personnel compensation
25    Scope of the group
     Conventions and instructions used into Finrep framework:
1)   Cells in white colour mean that there must be a figure or at least zero.
2)   Cells in grey colour mean that there must be no figure.
3)   Cells criss crossed mean that the data is not possible.
4)   Words included in square brackets - that is *…+ - are only a clarification of the sentence, item, label, …
5)   As a general principle all the data are included as a positive number.
6)   Words included in round brackets - that is (…) - mean that the item is negative (has a negative sign).
7)   When an item can be either positive or negative is included the necessary word within round brackets [e.g. gain (loss)].
8)   References included in the templates provide only a link with the underlying regulation (IAS/IFRS, ECB, CRD,..).
9)   No interpretation of IFRSs must come from the standardisation of the information included in the templates.
1. Consolidated Balance Sheet Statement [Statement of Financial Position]         Base: Assets

Table 1.1. Assets




                                                                                                                   Breakdown
                                                                                                                               Carrying




                                                                                                                   in table
                                                                                           References
                                                                                                                               amount

Cash and cash equivalents                                                         IAS 7.6-7, 45; IAS 1.54 (i)
  Cash on hand
  Demand deposits and cash equivalents                                            IAS 7.6-7, 45                       5
Financial assets held for trading                                                 IFRS 7.8 (a)(ii); IAS 39.9, AG      5
                                                                                  14
  Derivatives held for trading                                                    IAS 39.9                            3
  Equity instruments                                                              IAS 32.11
  Debt securities
  Loans and advances
Financial assets designated at fair value through profit or loss                  IFRS 7.8 (a) (i); IAS 39.9          5
  Equity instruments                                                              IAS 32.11
  Debt securities
  Loans and advances
Available-for-sale financial assets                                               IFRS 7.8.(d); IAS 39.9              5
  Equity instruments                                                              IAS 32.11
  Debt securities
  Loans and advances
Loans and receivables                                                             IFRS 7.8 (c); IAS 39.9,             5
                                                                                  AG16, AG26
  Debt securities
  Loans and advances
                                                                                  IFRS 7.8 (b); IAS 39.9,
Held-to-maturity investments                                                                                          5
                                                                                  AG16, AG26
   Debt securities
   Loans and advances
Derivatives – Hedge accounting                                                    IFRS 7.22 (b); IAS 39.9             4
   Fair value hedges                                                              IFRS 7.22 (b) ;IAS 39.86 (a)
   Cash flow hedges                                                               IFRS 7.22 (b); IAS 39.86 (b)
   Hedges of a net investment in a foreign operation                              IFRS 7.22(b);IAS 39.86 (c)
   Portfolio Fair value hedge of interest rate risk                               IAS 39.89A; IE 1-31
   Portfolio Cash flow hedge interest rate risk                                   IAS 39 IG F6 1-3
Fair value changes of the hedged items in portfolio hedge of interest rate risk   IAS 39.89A (a)
Tangible assets                                                                   CP                                 13
   Property, Plant and Equipment                                                  IAS 16.6; IAS 1.54 (a)
   Investment property                                                            IAS 40.5; IAS 1.54 (b)
Intangible assets                                                                 IAS 1.54 (c)
   Goodwill                                                                       IFRS 3.B67 (d)
   Other intangible assets                                                        IAS 38.8,118                       13
Investments in entities accounted for using the equity method                     IAS 1.54 (e)
Tax assets                                                                        IAS 1.54 (n-o)
   Current tax assets                                                             IAS 1.54 (n); IAS 12.5
   Deferred tax assets                                                            IAS 1.54 (o); IAS 12.5
Assets under insurance and reinsurance contracts                                  IFRS 4.IG20.(b)-(c)
Other assets                                                                      CP
Non-current assets and disposal groups classified as held for sale                IAS 1.54 (j); IFRS 5.38
Total assets                                                                      IAS 1.9 (a), IG 6
1. Consolidated Balance Sheet Statement [Statement of Financial Position]         Base: Liabilities

Table 1.2. Liabilities




                                                                                                                   Breakdown
                                                                                                                               Carrying




                                                                                                                   in table
                                                                                            References
                                                                                                                               amount

                                                                                  IFRS 7.8 (e) (ii); IAS 39.9 AG
Financial liabilities held for trading                                                                               10
                                                                                  14-15
   Derivatives held for trading                                                   IAS 39.9, AG 15 (a)                 3
   Short positions                                                                IAS 39 AG 15 (b)
                                                                                  ECB/2008/32 Annex 2 part
   Deposits
                                                                                  2.9
   Debt securities issued
   Other financial liabilities                                                    CP
Financial liabilities designated at fair value through profit or loss             IFRS 7.8 (e) (i); IAS 39.9         10
                                                                                  ECB/2008/32 Annex 2 part
   Deposits
                                                                                  2.9
   Debt securities issued
   Other financial liabilities                                                    CP
Financial liabilities measured at amortised cost                                  IFRS 7.8 (f); IAS 39.47            10
                                                                                  ECB/2008/32 Annex 2 part
   Deposits
                                                                                  2.9
   Debt securities issued
   Other financial liabilities                                                    CP
Derivatives – Hedge accounting                                                    IFRS 7.22 (b); IAS 39.9             4
   Fair value hedges                                                              IFRS 7.22 (b); IAS 39.86 (a)
   Cash flow hedges                                                               IFRS 7.22 (b); IAS 39.86 (b)
   Hedges of a net investment in a foreign operation                              IFRS 7.22 (b); IAS 39.86 (c)
   Portfolio Fair value hedge of interest rate risk                               IAS 39.89A; IE 1-31
   Portfolio Cash flow hedge interest rate risk                                   IAS 39 IG F6 1-3
Fair value changes of the hedged items in portfolio hedge of interest rate risk   IAS 39.89A (b)
Provisions                                                                        IAS 37.10; IAS 1.54 (l)            14
                                                                                  IAS 19.10, 44(a), 54, 128,
   Provisions for employee benefits
                                                                                  133; IAS 1.78 (d)
   Restructuring                                                                  IAS 37.71, 84 (a)
   Pending legal issues and tax litigation                                        IAS 37.Appendix C. Examples
                                                                                  6 and 10
   Loan commitments and guarantees                                                IAS 37.Appendix C.9
   Other provisions                                                               CP
Tax liabilities                                                                   IAS 1.54 (n-o)
   Current tax liabilities                                                        IAS 1.54 (n); IAS 12.5
   Deferred tax liabilities                                                       IAS 1.54 (o); IAS 12.5
Liabilities under insurance and reinsurance contracts                             IFRS 4.IG20.(a)
Other liabilities                                                                 CP
Share capital repayable on demand                                                 IAS 32 IE 33; IFRIC 2
Liabilities included in disposal groups classified as held for sale               IAS 1.54 (p); IFRS 5.38
Total liabilities                                                                 IAS 1.9(b);IG 6
1. Consolidated Balance Sheet Statement [Statement of Financial Position]

Table 1.3. Equity




                                                                                                                                                      Breakdown in table
                                                                                                                                                                           Carrying
                                                                                                                              References
                                                                                                                                                                           amount



Issued capital                                                                                                    IAS 1.54 (r)
   Paid in capital                                                                                                IAS 1.78 (e)
   Unpaid capital which has been called up                                                                        IAS 1.78 (e)
Share premium                                                                                                     IAS 1.78 (e)
Other Equity                                                                                                      CP
   Equity component of compound financial instruments                                                             IAS 32.28-29; IFRS 7.17; IAS
                                                                                                                  32.AG27 (a)
  Other equity instruments                                                                                        IFRS 2.10, IAS 32.22; IAS 32 AG13
Revaluation reserves and other valuation differences                                                               CP
  Tangible assets                                                                                                 IAS 16.39-41
  Intangible assets                                                                                               IAS 38.85-87
  Hedge of net investments in foreign operations [effective portion]                                              IAS 39.102 (a)
  Foreign currency translation                                                                                    IAS 21.52 (b); IAS 21.32, 38-49
  Cash flow hedges [effective portion]                                                                            IFRS 7.23(c); IAS 39.95-101
  Available-for-sale financial assets                                                                             IFRS 7.20.(a).(ii); IAS 39.55 (b)
  Non-current assets and disposal groups classified as held for sale                                              IFRS 5.38, IG Example 12
  Share of other recognised income and expense of investments in entities accounted for using the equity method
                                                                                                                  IAS 1.82. (h); IAS 28.11
  Other items                                                                                                     CP
Reserves                                                                                                          IAS 1.54; IAS 1.78 ( e)
  Reserves (Accumulated losses) of investments in entities accounted for using the equity method                  IAS 28.11
  Other reserves                                                                                                  CP
                                                                                                                  IAS 1.79(a)(vi); IAS 32.33-34, AG
(Treasury shares)
                                                                                                                  14, AG 36
Profit (loss) attributable to equity holders of the parent                                                        IAS 27.28; IAS 1.83 (a) (ii)
(Interim dividends)                                                                                               IAS 32.35
Minority interests [Non-controlling interests]                                                                    IAS 27.4; IAS 1.54.(q); IAS 27.27
   Revaluation reserves and other valuation differences                                                           IAS 27.27-28                        23
   Other items                                                                                                    IAS 27.27-28
Total equity                                                                                                      IAS 1.9 (c), IG 6
Total equity and total liabilities                                                                                IAS 1.IG6
2. Consolidated Income Statement




                                                                                                        Breakd
                                                                                                        own in
                                                                                                                 Current




                                                                                                        table
                                                                                  References
                                                                                                                  period
CONTINUING OPERATIONS
Interest income                                                      IAS 18.35 (b) (iii)
                                                                     IFRS 7.20 (a) (i), B5 (e); IAS
Financial assets held for trading [if accounted for separately]
                                                                     39.9
Financial assets designated at fair value through profit or loss [if IFRS 7.20 (a) (i), B5 (e); IAS
accounted for separately]                                            39.9
                                                                     IFRS 7.20(b); IAS 39.55(b); IAS
Available-for-sale financial assets
                                                                     39.9
                                                                     IFRS 7.20 (b); IAS 39.9, 39.46
Loans and receivables
                                                                     (a)
                                                                     IFRS 7.20 (b); IAS 39.9, 39.46
Held-to-maturity investments
                                                                     (b)
Derivatives - Hedge accounting, interest rate risk                   IAS 39.9
Other assets
(Interest expense)                                                   IAS 1.97

   (Financial liabilities held for trading [if accounted for
   separately])                                                        IFRS 7.20 (a) (i), B5 (e); IAS
                                                                       39.9
                                     Does value include profit
   (Financial liabilities designated at fairit also throughequity or   IFRS 7.20 (a) (i), B5 (e); IAS
                                     instruments in cash and
   loss [if accounted for separately])                                 39.9
                                     cash equivalents
   (Financial liabilities measured at amortised cost)portfolio?        IFRS 7.20 (b); IAS 39.47
   (Derivatives - Hedge accounting, interest rate risk)                IAS 39.9
   (Other liabilities)
(Expenses on share capital repayable on demand)                     IFRIC 2.11
Dividend income                                                     IAS 18.35 (b) (v)
                                                                    IFRS 7.20 (a) (i), B5 (e); IAS
    Financial assets held for trading [if accounted for separately]
                                                                    39.9
    Financial assets designated at fair value through profit or     IFRS 7.20 (a) (i), B5 (e); IAS
    loss [if accounted for separately]                              39.9
                                                                    IFRS 7.20 (a) (ii); IAS 39.9,
    Available-for-sale financial assets
                                                                    39.55 (b)
Fee and commission income                                           IFRS 7.20 (c )                        19
(Fee and commission expenses)                                       IFRS 7.20 (c )                        19
Realised gains (losses) on financial assets & liabilities not
measured at fair value through profit or loss, net                  IFRS 7.20 (a) (ii-v)                  20
                                                                    IFRS 7.20 (a) (ii); IAS 39.9,
    Available-for-sale financial assets
                                                                    39.55 (b)
                                                                    IFRS 7.20(a) (iv); IAS 39.9,
    Loans and receivables
                                                                    39.56
                                                                    IFRS 7.20(a) (iii); IAS 39.9,
    Held-to-maturity investments
                                                                    39.56
    Financial liabilities measured at amortised cost                IFRS 7.20(a) (v); IAS 39.56
    Other
Gains (losses) on financial assets and liabilities held for
                                                                    IFRS 7.20 (a) (i); IAS 39.55(a)
trading, net
Gains (losses) on financial assets and liabilities designated at
                                                                    IFRS 7.20 (a) (i); IAS 39.55 (a)      20
fair value through profit or loss, net
Gains (losses) from hedge accounting, net                           IFRS 7.24                             20
Exchange differences [gain (loss)], net                             IAS 21.28, 52 (a)                     20
Gains (losses) on derecognition of assets other than held for
                                                                    IAS 1.34                              20
sale, net
Revenue from insurance and reinsurance contracts issued             IFRS 4,IG24.(a)]
Other income/expenses from insurance and reinsurance
                                                                    IFRS 4.IG24.(b-d)
contracts, net
Other operating income                                                                                    20
(Other operating expenses)                                                                                20
(Administration costs)
    (Staff expenses)                                                IAS 19.7; IAS 1.102, IG 6
    (General and administrative expenses)
(Depreciation)                                                      IAS 1.102, 104
    (Property, Plant and Equipment)                                 IAS 1.104; IAS 16.73 (e) (vii)
    (Investment Properties)                                         IAS 1.104; IAS 40.79 (d) (iv)
    (Other intangible assets)                                       IAS 1.104; IAS 38.118 (e) (vi)
                                                                    IAS 37.59, 84; IAS 1.98 (b) (f)
(Provisions) reversal of provisions                                                                       14
                                                                    (g)
(Impairment on financial assets not measured at fair value
                                                                    IFRS 7.20 (e)                         9
through profit or loss)
    (Financial assets measured at cost [unquoted equity and
    related derivatives])                                           IFRS 7.20 (e); IAS 39.66
    (Available- for-sale financial assets)                          IFRS 7.20 (e); IAS 39.67
    (Loans and receivables                                          IFRS 7.20 (e); IAS 39.63
    (Held to maturity investments)                                  IFRS 7.20 (e); IAS 39.63
(Impairment on non-financial assets)                                IAS 36.126 (a) (b)                    9
    (Property, plant and equipment)                                 IAS 16.73 (e) (v-vi)
    (Investment properties)                                         IAS 40.79 (d) (v)
    (Goodwill)                                                      IFRS 3.Appendix B67 (d) (v);
                                                                    IAS 36.124
    (Other intangible assets)                                       IAS 38.118 (e) (iv) (v)
    (Investments in entities accounted for using the equity
    method)                                                         IAS 28.31
    (Other)                                                         IAS 36.126 (a) (b)
Negative goodwill immediately recognised in profit or loss          IFRS 3.Appendix B64 (n) (i)
Share of the profit (loss) of investments in entities accounted
for using the equity method                                         IAS 1.82 (c)
Profit (loss) from non-current assets and disposal groups
classified as held for sale not qualifying as discontinued
operations                                                          IFRS 5.37
Profit (loss) before tax from continuing operations                 IAS 1.102, IG 6; IFRS 5.33 A
(Tax expense) income related to profit or loss from continuing
operations                                                          IAS 1.82 (d); IAS 12.77
Profit (loss) after tax from continuing operations                  IAS 1, IG 6
                                                                    IAS 1.82 (e) ; IFRS 5.33 (a),
Profit (loss) after tax from discontinued operations
                                                                    5.33 A
Profit (loss) for the year                                          IAS 1.82 (f)
Attributable to minority interest [non-controlling interests]
                                                                       IAS 1.83 (a) (i)
Attributable to equity holders of the parent                           IAS 1.83 (a) (ii)
3. Derivatives held for trading

                                                                                                  Carrying amount                         Notional amount
By type of risk     By product or by type of market                      References
                                                                                         Assets                     Liabilities   Total                 of which: sold
Interest rate       OTC options
                    OTC other
                    Organized market options
                    Organized market other
                    of which: economic hedges
Equity              OTC options
                    OTC other
                    Organized market options
                    Organized market other
                    of which: economic hedges
Foreign exchange OTC options
                    OTC other
                    Organized market options
                    Organized market other
                    of which: economic hedges
Credit              Credit default swap
                    Credit spread option
                    Total return swap
                    Other
                    of which: economic hedges
Commodity
                    of which: economic hedges
Other
                    of which: economic hedges
Derivatives held for trading: Total                                IAS 39.9, AG 15 (a)
                    of which: OTC - credit institutions
                    of which: OTC - other financial corporations
                    of which: OTC - rest
4. Derivatives - Hedge accounting 

                                                                                                                          Carrying amount        Notional amount
By type of risk                                     By product or by type of market                    References                                          of which:
                                                                                                                         Assets    Liabilities   Total
                                                                                                                                                              sold
Interest rate                                       OTC options
                                                    OTC other
                                                    Organized market options
                                                    Organized market other
Equity                                              OTC options
                                                    OTC other
                                                    Organized market options
                                                    Organized market other
Foreign exchange                                    OTC options
                                                    OTC other
                                                    Organized market options
                                                    Organized market other
Credit                                              Credit default swap
                                                    Credit spread option
                                                    Total return swap
                                                    Other
Commodity
Other
Fair value hedges                                                                                  IFRS 7.22(b); IAS
                                                                                                   39.86(a)
Interest rate                                       OTC options
                                                    OTC other
                                                    Organized market options
                                                    Organized market other
Equity                                              OTC options
                                                    OTC other
                                                    Organized market options
                                                    Organized market other
Foreign exchange                                    OTC options
                                                    OTC other
                                                    Organized market options
                                                    Organized market other
Credit                                              Credit default swap
                                                    Credit spread option
                                                    Total return swap
                                                    Other
Commodity
Other
                                                                                                   IFRS 7.22(b); IAS
Cash flow hedges
                                                                                                   39.86(b)
Hedge of net investments in a foreign operation                                                    IFRS 7.22(b); IAS
                                                                                                   39.86(c)
Portfolio Fair value hedges of interest rate risk                                                  IAS 39.89A, IE 1-31
Portfolio Cash flow hedges of interest rate risk                                                   IAS 39 IG F6 1-3
                                                                                                   IFRS 7.22 (b); IAS
Derivatives-Hedge accounting: Total
                                                                                                   39.9
                                                    of which: OTC - credit institutions

                                                    of which: OTC - other financial corporations
                                                    of which: OTC - rest
5. Breakdown of financial assets                                          Base: Assets

Table A. Breakdown of demand deposits and cash equivalents                                               PL: PL/Cash and cash equivalents
                                                                                                         AT: AT/Carrying amount
                                                                                  References                      Carrying amount
Equity instruments                                                        IAS 32.11; IAS 7.6-7, 45,
                                                                          IE.3                                                              MC: AS/Equity instruments         SE: CS/Total
Debt securities                                                           IAS 7.6-7, 45, IE.3                                               MC: AS/Debt securities            SE: CS/Total
   Central banks                                                                                                                            MC: AS/Debt securities            SE: CS/Central banks
   General governments                                                                                                                      MC: AS/Debt securities            SE: CS/General governments
   Credit institutions                                                                                                                      MC: AS/Debt securities            SE: CS/Credit institutions
   Other financial corporations                                                                                                             MC: AS/Debt securities            SE: CS/Other financial corporations
   Corporates                                                                                                                               MC: AS/Debt securities            SE: CS/Corporates
Loans and advances                                                        IAS 7.6-7, 45, IE.3                                               MC: AS/Loans and advances         SE: CS/Total
   Central banks                                                                                                                            MC: AS/Loans and advances         SE: CS/Central banks
   General governments                                                                                                                      MC: AS/Loans and advances         SE: CS/General governments
   Credit institutions                                                                                                                      MC: AS/Loans and advances         SE: CS/Credit institutions
   Other financial corporations                                                                                                             MC: AS/Loans and advances         SE: CS/Other financial corporations
   Corporates                                                                                                                               MC: AS/Loans and advances         SE: CS/Corporates
Demand deposits and cash equivalent: Total                                                                                                                                     held
                                                                                                                                            MC: AS/Equity and debt instrumentsSE: CS/Total
Cash on hand


Table B. Financial assets held for trading                                  PL: PL/Held for trading
                                                                                                         AT: AT/Carrying amount             AT: AT/Accumulated change in fair value attributable to credit risk

                                                                                                                                            Amount of cumulative change in
                                                                                                                                             the fair values attributable to
                                     Unquoted equity in HFT?
                                                                                  References                     Carrying amount
                                                                                                                                               changes in the credit risk

                                                                                                                                                       IFRS 7.9 ( c)
Equity instruments                                                                 IAS 32.11                                                                                    MC: AS/Equity instruments       SE: CS/ Total
   of which at cost                                                                                                                                                                                             SE: CS/ Total
                                                                                                                                                                                MC: AS/Unquoted equity instruments held [at cost]
   of which: credit institutions                                                                                                                                                MC: AS/Equity instruments       SE: CS/ Credit institutions
   of which: other financial corporations                                                                                                                                       MC: AS/Equity instruments       SE: CS/ Other financial corporations
   of which: non-financial corporations                                                                                                                                         MC: AS/Equity instruments       SE: CS/ Non-financial corporations
Debt securities                                                                                                                                                                 MC: AS/Debt securities          SE: CS/ Total
   Central banks                                                                                                                                                                MC: AS/Debt securities          SE: CS/ Central banks
   General governments                                                                                                                                                          MC: AS/Debt securities          SE: CS/ General governments
   Credit institutions                                                                                                                                                          MC: AS/Debt securities          SE: CS/ Credit institutions
   Other financial corporations                                                                                                                                                 MC: AS/Debt securities          SE: CS/ Other financial corporations
   Corporates                                                                                                                                                                   MC: AS/Debt securities          SE: CS/ Corporates
Loans and advances                                                                                                                                                              MC: AS/Loans and advances       SE: CS/ Total
   Central banks                                                                                                                                                                MC: AS/Loans and advances       SE: CS/ Central banks
   General governments                                                                                                                                                          MC: AS/Loans and advances       SE: CS/ General governments
   Credit institutions                                                                                                                                                          MC: AS/Loans and advances       SE: CS/ Credit institutions
   Other financial corporations                                                                                                                                                 MC: AS/Loans and advances       SE: CS/ Other financial corporations
   Corporates                                                                                                                                                                   MC: AS/Loans and advances       SE: CS/ Corporates
   Retail                                                                                                                                                                       MC: AS/Loans and advances       SE: CS/ Retail
                                                                          IFRS 7.8 (a) (ii); IAS 39.9,
Financial assets held for trading: Total                                            AG 14                                                                                                                         SE: CS/ Total
                                                                                                                                                                                Column 1 - MC: AS/Equity and debt instruments held; Column 2 - MC: AS/Debt instruments held

                                                                        P
Table C. Financial assets designated at fair value through profit or loss L: PL/Designated at fair value through profit or loss
                                                                                                     AT: AT/Carrying amount                 AT: AT/Accumulated change in fair value attributable to credit risk
                                                                                                                                            Amount of cumulative change in
                                                                                                                                             the fair values attributable to
                                                                                  References                     Carrying amount
                                                                                                                                               changes in the credit risk
                                                                                                                                                       IFRS 7.9 (c)
Equity instruments                                                                 IAS 32.11                                                                                    MC: AS/Equity instruments       SE: CS/ Total
   of which at cost                                                                                                                                                                                             SE: CS/ Total
                                                                                                                                                                                MC: AS/Unquoted equity instruments held [at cost]
   of which: credit institutions                                                                                                                                                MC: AS/Equity instruments       SE: CS/ Credit institutions
   of which: other financial corporations                                                                                                                                       MC: AS/Equity instruments       SE: CS/ Other financial corporations
   of which: non-financial corporations                                                                                                                                         MC: AS/Equity instruments       SE: CS/ Non-financial corporations
Debt securities                                                                                                                                                                 MC: AS/Debt securities          SE: CS/ Total
   Central banks                                                                                                                                                                MC: AS/Debt securities          SE: CS/ Central banks
   General governments                                                                                                                                                          MC: AS/Debt securities          SE: CS/ General governments
   Credit institutions                                                                                                                                                          MC: AS/Debt securities          SE: CS/ Credit institutions
   Other financial corporations                                                                                                                                                 MC: AS/Debt securities          SE: CS/ Other financial corporations
   Corporates                                                                                                                                                                   MC: AS/Debt securities          SE: CS/ Corporates
Loans and advances                                                                                                                                                              MC: AS/Loans and advances       SE: CS/ Total
   Central banks                                                                                                                                                                MC: AS/Loans and advances       SE: CS/ Central banks
   General governments                                                                                                                                                          MC: AS/Loans and advances       SE: CS/ General governments
   Credit institutions                                                                                                                                                          MC: AS/Loans and advances       SE: CS/ Credit institutions
   Other financial corporations                                                                                                                                                 MC: AS/Loans and advances       SE: CS/ Other financial corporations
   Non-financial corporations. Corporates                                                                                                                                       MC: AS/Loans and advances       SE: CS/ Non-financial corporations. Corporates
   Non-financial corporations. Retail                                                                                                                                           MC: AS/Loans and advances       SE: CS/ Non-financial corporations. Retail
   Households. Corporates                                                                                                                                                       MC: AS/Loans and advances       SE: CS/ Households. Corporates
   Households. Retail                                                                                                                                                           MC: AS/Loans and advances       SE: CS/ Households. Retail

Financial assets designated at fair value through profit or loss: Total    IFRS 7.8 (a)(i); IAS 39.9                                                                                                              SE: CS/ Total
                                                                                                                                                                                Column 1 - MC: AS/Equity and debt instruments held; Column 2 - MC: AS/Debt instruments held

Table D. Available-for-sale financial assets                              PL: PL/Available-for-sale      AT: AT/Fair value                  AT: AT/Fair value                   AT: AT/Carrying amount            AT: AT/Allowances/Accumulated impairment
                                                                                                         IM: IM/Unimpaired                  IM: IM/Impaired                     IM: IM/Total impaired and unimpaired
                                                                                                                                                                                                                      Accumulated impairment
                                                                                                          Fair value of unimpaired assets     Fair value of impaired assets              Carrying amount
                                                                                  References                                                                                                                               [Allowances]
                                                                                                                                                       IAS 39.58-62                                                         IAS 39.67-70
Equity instruments                                                                 IAS 32.11
   of which at cost
   of which: credit institutions
   of which: other financial corporations
   of which: non-financial corporations
Debt securities
   Central banks
   General governments
   Credit institutions
   Other financial corporations
   Corporates
Loans and advances
   Central banks
   General governments
   Credit institutions
   Other financial corporations
   Corporates
   Retail
Available-for-sale financial assets: Total                                          IAS 39.9
Table E. Loans and receivables and held-to-maturity investments                           AT: AT/Carrying amount     AT: AT/Gross carrying amount
                                                                                          IM: IM/Unimpaired          IM: IM/Impaired                        IM: IM/Impaired                     IM: IM/Impaired
                                                                                                                                                                  Specific allowances for             Specific allowances for
                                                                                                                      Impaired assets [gross carrying
                                                                                                 Unimpaired assets                                            individually assessed financial     collectively assessed financial
                                                                         References                                              amount]
                                                                                                                                                                           assets                              assets
                                                                                                                     IFRS 7.37 (b); IFRS 7.IG 29 (a); IAS
                                                                                                                                                              IAS 39 AG.84-86; IFRS 7.37 (b)             IAS 39.AG 84-92
                                                                                                                                  39.58-59
Debt securities
   Central banks
   General governments
   Credit institutions
   Other financial corporations
   Corporates
Loans and advances
   Central banks
   General governments
   Credit institutions
   Other financial corporations
   Non-financial corporations. Corporates
   Non-financial corporations. Retail
   Households. Corporates
   Households. Retail
Loans and receivables: Total                                      IAS 39,9; IAS 39 AG26
   Central banks
   General governments
   Credit institutions
   Other financial corporations
   Corporates
   Retail
Held-to-maturity: Total                                           IAS 39.9; IAS 39 AG16
/ Other financial corporations




/ Other financial corporations




/ Other financial corporations




/ Other financial corporations




/ Other financial corporations




/ Other financial corporations
/ Non-financial corporations. Corporates
                                 Allowance is never referred to equity;
/ Non-financial corporations. Retail
                                   Allowances are always deducted from
                                   assets and can recover while accumulated
                                   impairment is never recovered (the net
                                   value is shown).

/Allowances/Accumulated impairment




                                 MC: AS/Equity instruments        SE: CS/Total
                                                                  SE: CS/Total
                                 MC: AS/Unquoted equity instruments held [at cost]
                                 MC: AS/Equity instruments        SE: CS/Credit institutions
                                 MC: AS/Equity instruments        SE: CS/Other financial corporations
                                 MC: AS/Equity instruments        SE: CS/Non-financial corporations
                                 MC: AS/Debt securities           SE: CS/Total
                                 MC: AS/Debt securities           SE: CS/Central banks
                                 MC: AS/Debt securities           SE: CS/General governments
                                 MC: AS/Debt securities           SE: CS/Credit institutions
                                 MC: AS/Debt securities           SE: CS/Other financial corporations
                                 MC: AS/Debt securities           SE: CS/Corporates
                                 MC: AS/Loans and advances        SE: CS/Total
                                 MC: AS/Loans and advances        SE: CS/Central banks
                                 MC: AS/Loans and advances        SE: CS/General governments
                                 MC: AS/Loans and advances        SE: CS/Credit institutions
                                 MC: AS/Loans and advances        SE: CS/Other financial corporations
                                 MC: AS/Loans and advances        SE: CS/Corporates
                                 MC: AS/Loans and advances        SE: CS/Retail
                                                                  SE: CS/Total
                                 MC: AS/Equity and debt instruments held
                               AT: AT/Carrying amount
IM: IM/Unimpaired              IM: IM/Total impaired and unimpaired
    Collective allowances for
                                 Carrying amount
incurred but not reported losses

       IAS 39.AG 84-92
6. Breakdown of Loans and advances                        Base: Assets     PL: IAS 39 Portfolios

Table A: Breakdown of loans and advances by product
                                                                                              S                  SE: CT/Credit Institutions
                                                                           SE: CT/Central Banks E: CT/General Governments                                 SE: CT/Non-financialSE: CT/ Non- financial corporations. Retail CT/Households. Retail
                                                                                                                                      SE: CT/Other financial corporations                         SE: CT/Households. Corporates
                                                                                                                                                                               corporations. Corporates               SE:
                                                                                                                                                            Non-financial       Non-financial
                Type of loans and advances                    References                             General                             Other financial                                            Households.         Households.
                                                                             Central banks                         Credit institutions                      corporations.       corporations.
                                                                                                   governments                            corporations                                               Corporates            Retail
                          IFRS 7 IG 21                                                                                                                       Corporates             Retail
On demand [call] and short notice [current account]
Mortgage loans (Real estate collateralized loans)
Other collateralized loans
Trade receivables
Finance leases
Reverse repurchase loans
Consumer credit
Other term loans
Other
Loans and advances: Total
of which: collateralized credit for consumption

Table B: Breakdown of loans and advances by collateral and guarantees


                                                              References               Mortgage loans                                                         Financial
                 Guarantees and collateral                                    (Real estate collateralized loans)         Other collateralized loans          guarantees
                                                                               Residential         Commercial            Cash                 Rest
Loans and advances                                                                                                                                                           SE: CS/Total
  of which: Other financial corporations                                                                                                                                     SE: CS/Other financial corporations
  of which: Non-financial corporations. Corporates                                                                                                                           SE: CS/Non-financial corporations. Corporates
  of which: Non-financial corporations. Retail                                                                                                                               SE: CS/ Non- financial corporations. Retail
  of which: Households. Corporates                                                                                                                                           SE: CS/Households. Corporates
  of which: Households. Retail                                                                                                                                               SE: CS/Households. Retail
7. Information on impairment and past due

                                                                                    Past due but not




                                                                                                                                                                                                                                                                             (Accumulated write-offs)
                                                                                                                                         Net carrying amount of




                                                                                                                                                                                                                                                 received as security for
                                                                                                                                                                     Specific allowances for




                                                                                                                                                                                               Specific allowances for




                                                                                                                                                                                                                                                                             adjustments recorded
                                                                                                                                                                                                                                                                             directly to the income
                                                                                        impaired




                                                                                                                                                                                                                         Collective allowances




                                                                                                                                                                                                                                                 credit enhancements
                                                                                                                                                                     individually assessed




                                                                                                                                                                                                                                                 the related impaired
                                                                                                                                                                                               collectively assessed




                                                                                                                                                                                                                                                 Collateral and other
                                                                                                                                                                                                                         for incurred but not




                                                                                                                                                                                                                                                 and past due assets
                                                                                                                                         the impaired assets




                                                                                                                                                                                                                                                                             Accumulated value
                                                                                                       > 180 days ≤ 1year




                                                                                                                                                                                                                         reported losses
                                                                                                                                                                     financial assets




                                                                                                                                                                                               financial assets
                                                                                        > 90 days ≤ 




                                                                                                                                                                                                                                                                             statement
                                                                            ≤ 90 days


                                                                                        180days
                                                              References




                                                                                                                            > 1year
                                                                                                                                                                                                                                                                              IAS 39 AG 84-
                                                                                        IFRS 7.37 (a);                                                             IAS 39 AG 84-                                          IAS 39                                                   92;
                                                                                                                                      IAS 39.58-70                                  IAS 39 AG 84-92                                               IFRS 7.37 (c)
                                                                                          IG 26-28                                                                92; IFRS 7.37 (b)                                      AG 84-92                                           IFRS 7.16,37 (b);
                                                                                                                                                                                                                                                                                  B5 (d)
Equity instruments                                       IAS 32.11                                                                                                                                                                                                                                      Base: Assets   MC: AS/Equity instruments h
   of which: at cost                                                                                                                                                                                                                                                                                    Base: Assets   MC: AS/Unquoted equity ins
   of which: credit institutions                                                                                                                                                                                                                                                                        Base: Assets   MC: AS/Equity instruments h
   of which: other financial corporations                                                                                                                                                                                                                                                               Base: Assets   MC: AS/Equity instruments h
   of which: non-financial corporations                                                                                                                                                                                                                                                                 Base: Assets   MC: AS/Equity instruments h
Debt securities                                                                                                                                                                                                                                                                                         Base: Assets   MC: AS/Debt securities
   Central banks                                                                                                                                                                                                                                                                                        Base: Assets   MC: AS/Debt securities
   General governments                                                                                                                                                                                                                                                                                  Base: Assets   MC: AS/Debt securities
   Credit institutions                                                                                                                                                                                                                                                                                  Base: Assets   MC: AS/Debt securities
   Other financial corporations                                                                                                                                                                                                                                                                         Base: Assets   MC: AS/Debt securities
   Corporates                                                                                                                                                                                                                                                                                           Base: Assets   MC: AS/Debt securities
Loans and advances                                                                                                                                                                                                                                                                                      Base: Assets   MC: AS/Loans and advances
   Central banks                                                                                                                                                                                                                                                                                        Base: Assets   MC: AS/Loans and advances
   General governments                                                                                                                                                                                                                                                                                  Base: Assets   MC: AS/Loans and advances
   Credit institutions                                                                                                                                                                                                                                                                                  Base: Assets   MC: AS/Loans and advances
   Other financial corporations                                                                                                                                                                                                                                                                         Base: Assets   MC: AS/Loans and advances
   Non-financial corporations. Corporates                                                                                                                                                                                                                                                               Base: Assets   MC: AS/Loans and advances
   Non-financial corporations. Retail                                                                                                                                                                                                                                                                   Base: Assets   MC: AS/Loans and advances
   Households. Corporates                                                                                                                                                                                                                                                                               Base: Assets   MC: AS/Loans and advances
   Households. Retail                                                                                                                                                                                                                                                                                   Base: Assets   MC: AS/Loans and advances
By product:                                                                                                                                                                                                                                                                                             Base: Assets   MC: AS/Loans and advances
   On demand [call] and short notice [current account]                                                                                                                                                                                                                                                  Base: Assets   MC: AS/On demand [call] an
   Mortgage loans (Real estate collateralized loans)                                                                                                                                                                                                                                                    Base: Assets   MC: AS/Mortgage loans [Rea
   Other collateralized loans                                                                                                                                                                                                                                                                           Base: Assets   MC: AS/Other collateralized
   Trade receivables                                                                                                                                                                                                                                                                                    Base: Assets   MC: AS/Trade receivables
   Finance leases                                                                                                                                                                                                                                                                                       Base: Assets   MC: AS/Finance leases
   Reverse repurchase loans                                                                                                                                                                                                                                                                             Base: Assets   MC: AS/Reverse repurchase
   Consumer credit                                                                                                                                                                                                                                                                                      Base: Assets   MC: AS/Consumer credit
   Other term loans                                                                                                                                                                                                                                                                                     Base: Assets   MC: AS/Other term loans
   Other                                                                                                                                                                                                                                                                                                Base: Assets   MC: AS/Other (advances)
Total                                                    IFRS 7.37                                                                                                                                                                                                                                      Base: Assets   For rows 5 and 10: MC: AS/E
                Bartosz Ochocki:
Non specifically attributable collaterals                CP                                                                                                                                                 Base: Assets MC: AS/Debt instruments wi
                Not specifically
                                                                                 IM: IM/> IM/180≤ 180days
                                                                                       days IM: days ≤ 1year
                                                                                                    IM: IM/ImpairedIM: IM/Impaired IM: IM/Impaired IM: IM/Unimpaired
                                                                           IM: IM/≤ 90 IM:90 days IM/> 1year                                                                              IM: past due
                                                                                                                                                                         IM: IM/Impaired and IM/Write-offs
                attributable for debt
                                                                                                                                      AL: AL/Specific allowance Collective allowance for financial assets
                                                                                                                                                          AL:AL/ for collectively assets
                                                                                                                   AL: AL/Specific allowance for individually assessed financial assessed incurred but not reported losses
                security or loan category.
                                                                                                                                                                         CG: CG/Collateralised and/or guaranteed
                                                                                 AT: AT/Carrying amount
                                                                                       AT: amount AT: AT/Carrying amount
                                                                                              AT: AT/Carrying
                                                                           AT: AT/Carrying AT/Carrying amountamount AT/Carrying amount
                                                                                                                   AT:                                    AT: AT/Carrying amount
                                                                                                                                      AT: AT/Carrying amount                               exposure to credit risk
                                                                                                                                                                         AT: AT/MaximumAT: AT/Accumulated write-offs
8. Financial Assets designated at fair value through profit or loss: credit risk information

                                                                                  Amount of                            Amount of the
                                                           Amount by which                          Amount of the
                                                                                  cumulative                            change in the    Amount of cumulative
                                                           any related credit                     change in the fair
                                            Maximum                            change in the fair                     period in the fair   change in the fair
                                                          derivatives mitigate                       value of any
                                           exposure to                               values                          value attributable value of any related
                           References                        the maximum                            related credit
                                            credit risk                         attributable to                      to changes in the credit derivatives since
                                                           exposure to credit                       derivatives or
                                                                                changes in the                        credit risk of the      designated
                                                                   risk                           similar instrument
                                                                                   credit risk                         financial asset
                                           IFRS 7.9 (a)        IFRS 7.9 (b)         IFRS 7.9 (c)     IFRS 7.9 (d)        IFRS 7.9 (c)         IFRS 7.9 (d)
Debt securities
Loans and advances
9. Information on Credit Risk and Impairment 

Table A. Overview of impairment
                                                                                                                                                            Current period
                                                                                                                                                                                                                 Accumulated
                                                                                              References                   Additions                        Reversals                  Total
                                                                                                                                                                                                                  impairment
Impairment on financial assets not measured at fair value through profit or loss              IFRS 7.20( e)                                                                                                                                         MC:                      PL: IAS 39
                                                                                                                                                                                                                                     CC: CC/Impairment AS/Financial assets underPL/Not measured at fair value through profit or loss
                                                                                              IFRS 7.20( e); IAS 39.66
        Financial assets measured at cost [unquoted equity and related derivatives]                                                                                                                                                                 MC:                    PL: PL/IAS derivatives measured at cost
                                                                                                                                                                                                                                     CC: CC/Impairment AL/Unquoted equity and related39 portfolios
                                                                                              IFRS 7.20( e); IAS 39.67-
        Available-for-sale financial assets                                                                                                                                                                                                         MC:                     PL: PL/Available-for-sale
                                                                                                                                                                                                                                     CC: CC/Impairment AS/Equity and debt instruments held
                                                                                              70
                                                                                              IFRS 7.20( e); IAS 39.63-
        Loans and receivables                                                                                                                                                                                                                       MC:                    PL:
                                                                                                                                                                                                                                     CC: CC/Impairment AS/Debt instruments heldPL/Loans and receivables
                                                                                              65
                                                                                              IFRS 7.20( e); IAS 39.63-
        Held-to-maturity investments                                                                                                                                                                                                                MC:                    PL:
                                                                                                                                                                                                                                     CC: CC/Impairment AS/Debt instruments heldPL/Held-to-maturity
                                                                                              65
Impairment on non-financial assets                                                            IAS 36.126(a),(b)                                                                                                                                     CM:                     PL: PL/Portfolios outside IAS 39
                                                                                                                                                                                                                                     CC: CC/Impairment AS/Tangible and intangible assets, investment in entities accounted for using equity method and other assets
     Property, plant and equipment                                                            IAS 16.73( e) (v-vi)                                                                                                                                  CM:
                                                                                                                                                                                                                                     CC: CC/Impairment AS/Tangible assets PL: PL/Property, plant and equipment
     Investment properties                                                                    IAS 40.79 (d) (v)                                                                                                                                     CM:
                                                                                                                                                                                                                                     CC: CC/Impairment AS/Tangible assets PL: PL/Investment property
                                                                                              IAS 36.10 b; IAS 36.88-
        Goodwill                                                                              99, 124; IFRS 3                                                                                                                                       CM:
                                                                                                                                                                                                                                     CC: CC/Impairment AS/Intangible assets PL: PL/Goodwill
                                                                                              Appendix B67(d) (v)
        Other intangible assets                                                               IAS 38.118 ( e) (iv) (v)                                                                                                                              CM:
                                                                                                                                                                                                                                     CC: CC/Impairment AS/Intangible assets PL: PL/Other intangible assets
        Investments in entities accounted for using the equity method                         IAS 28.31-34                                                                                                                                          CM:                     PL: PL/Rest of portfolios the equity 39
                                                                                                                                                                                                                                     CC: CC/Impairment AS/Investments in entities accounted for usingoutside IAS method
             Subsidiaries                                                                                                                                                                                                                           MC:                                                     RP: 39
                                                                                                                                                                                                                                                                            PL: PL/Rest of portfolios the equityRP/Subsidiaries
                                                                                                                                                                                                                                     CC: CC/Impairment AS/Investments in entities accounted for usingoutside IASmethod
             Joint ventures                                                                                                                                                                                                                         MC:                                                     RP: 39
                                                                                                                                                                                                                                                                            PL: PL/Rest of portfolios the equityRP/Joint
                                                                                                                                                                                                                                     CC: CC/Impairment AS/Investments in entities accounted for usingoutside IASmethodventures
             Associates                                                                                                                                                                                                                             MC:                                                     RP: 39
                                                                                                                                                                                                                                                                            PL: PL/Rest of portfolios the equityRP/Associates
                                                                                                                                                                                                                                     CC: CC/Impairment AS/Investments in entities accounted for usingoutside IASmethod
        Other                                                                                                                                                                                                                                       MC:
                                                                                                                                                                                                                                     CC: CC/Impairment AS/Other assets      PL: PL/Rest of portfolios outside IAS 39
Total                                                                                                                                                                                                                                               MC:
                                                                                                                                                                                                                                     CC: CC/Impairment AS/Total             PL: PL/Total
                                                                                              IFRS 7.20 (d); IAS
Interest income on impaired financial assets accrued                                                                                                                                                                                                                           PL: IAS 39                    IM: IM/Impaired
                                                                                                                                                                                                                                     CC: CC/Interest MC: AS/Financial assets underPL/Not measured at fair value through profit or loss
                                                                                              39.AG 93
                                                                                                                           Base: (Expenses)/(Losses)        Base: Income/Gains                               Base: Assets
                                                                                                                                                                                       Base: Income/gains (expenses)/(losses), net
                                                                                                                                                                                                             AT: AT/Allowances/Accumulated impairment
Table B. Movements in allowances for credit losses and impairment of equity instruments




                                                                                                                                                                                                                                          adjustments 1
                                                                                                                                                                   taken against




                                                                                                                                                                                       on exposures




                                                                                                                                                                                                              on exposures
                                                                                                                                                                                       Amounts set




                                                                                                                                                                                                                                                                                                                                                     adjustments
                                                                                                                                                                                                              reversed for




                                                                                                                                                                                                                                                                                                                      the income




                                                                                                                                                                                                                                                                                                                                                     the income
                        IFRS 7.16, B5 (d); CRD Annex XII Part 2, §6 (i) (i-v)




                                                                                                                                                                   allowances




                                                                                                                                                                                                                                                              allowances
                                                                                                                                                                                       loan losses




                                                                                                                                                                                                              loan losses




                                                                                                                                                                                                                                                                                                                      Recoveries
                                                                                                           References




                                                                                                                                                                                       during the




                                                                                                                                                                                                              during the




                                                                                                                                                                                                                                                                                                                      statement




                                                                                                                                                                                                                                                                                                                                                     statement
                                                                                                                                                                                                                                                                                                                      directly to




                                                                                                                                                                                                                                                                                                                                                     directly to
                                                                                                                                                                                       estimated




                                                                                                                                                                                                              estimated
                                                                                                                                                                                       aside for




                                                                                                                                                                                                                                                              Transfers
                                                                                                                                                                   Amounts




                                                                                                                                                                                                              Amounts




                                                                                                                                                                                                                                                                                                                      recorded




                                                                                                                                                                                                                                                                                                                                                     recorded
                                                                                                                                                                                       probable




                                                                                                                                                                                                              probable




                                                                                                                                                                                                                                                              between
                                                                                                                                          Opening
                                                                                                                                          balance




                                                                                                                                                                                                                                                                                           balance
                                                                                                                                                                                                                                                                                           Closing
                                                                                                                                                                                                                                          Other




                                                                                                                                                                                                                                                                                                                                                     Value
Equity instruments
                                                                                              IAS 39.63-70, AG 84-
Specific allowances for individually assessed financial assets
                                                                                              92; IFRS 7.37 (b)
       Debt securities
            Central banks
            General governments
            Credit institutions
            Other financial corporations
            Corporates
       Loans and advances
            Central banks
            General governments
            Credit institutions
            Other financial corporations
            Non-financial corporations. Corporates
            Non-financial corporations. Retail
            Households. Corporates
            Households. Retail
Specific allowances for collectively assessed financial assets                                IAS 39.59, 64
       Debt securities
            Central banks
            General governments
            Credit institutions
            Other financial corporations
            Corporate
       Loans and advances
            Central banks
            General governments
            Credit institutions
            Other financial corporations
            Non-financial corporations. Corporates
            Non-financial corporations. Retail
            Households. Corporates
            Households. Retail
Collective allowances for incurred but not reported losses on financial assets                IAS 39.59, 64
       Debt securities
       Loans and advances
Total
1                                                                                                                          Base: Assets                                                                                          B                 assets
                                                                                                                                                            Base: Changes in assets Base: Changes in assetsBase: Changes in assets ase: Changes in Base: Changes in assets Base: Assets                       Base: Income                    Base: Expenses
  e.g. exchange rate differences, business combinations, acquisitions and disposals of subsidiaries, etc.
                                                                                                                           AT: AT/Carrying amount                                   AT: AT/Amounts         AT: AT/Amounts reversed loan losses onprobable
                                                                                                                                                                                                                                 AT: for estimatedAT: AT/Transfers between AT: AT/Carrying amount
                                                                                                                                                                                                                                                    exposures
                                                                                                                                                            AT: AT/Amounts taken against allowances set aside for estimated probable AT/Other adjustments loan losses on exposures
                                                                                                                                                                                                                                                                           allowances                                                         CC: CC/Value adjustments recorded directly to inco
                                                                                                                                                                                                                                                                                                              CC: CC/Recoveries recorded directly to income statement [Debt instruments impaired



Table C. Collateral held when permitted to sell or repledge

                                                                                                                                                                                                                                        of which:
                                                                                                                                                                                       of which: collateral
                                                                                                                                                                Fair values of                                    Fair values of        collateral
                                                                                                    References             Fair values of collateral held                              under reverse repo
                                                                                                                                                                collateral sold                               collateral repledged     repledged
                                                                                                                                                                                              sold
1
                                                                                                                                                                                                                                       under repo
                                                                                                                                     IFRS 7.15 (a)               IFRS 7.15 (b)                                    IFRS 7.15 (b)
Financial assets                                                                                                                                                                                                                                                         permitted to sell or repledge PL: PL/IAS
                                                                                                                                                                                                                                               Base: Collateral held whenMC: AS/Equity and debt instruments held39 portfolios
Equity instruments                                                                                                                                                                                                                                                       permitted to sell or repledge P
                                                                                                                                                                                                                                               Base: Collateral held whenMC: AS/Equity instruments held L: PL/IAS 39 portfolios
     Debt securities                                                                                                                                                                                                                                                     permitted to securities
                                                                                                                                                                                                                                               Base: Collateral held whenMC: AS/ Debt sell or repledge PL: PL/IAS 39 portfolios
     Loans and advances                                                                                                                                                                                                                                                  permitted to sell or repledge
                                                                                                                                                                                                                                               Base: Collateral held whenMC: AS/ Loans and advances PL: PL/IAS 39 portfolios
Non-financial assets                                                                                                                                                                                                                                                     permitted to sell or repledge PL: IAS 39
                                                                                                                                                                                                                                               Base: Collateral held whenMC: AS/Not financial assets under PL/Other than held for sale portfolios outside IAS 39
1                                                                                                                                                         MC: CH/Collateral sold MC: CH/Collateral [under reverse repo] sold MC: CH/Collateral repledged under repo
                                                                                                                           MC: CH/Total collateral held when permitted to sell or permitted to repledge MC: CH/Collateral repledged
  When permitted to sell or repledge the collateral in the absence of default by the owner of collateral
                                                                                                                           AT: AT/Fair value              AT: AT/Fair value         AT: AT/Fair value   AT:AT/ Fair value     AT: AT/Fair value
Table D. Collateral obtained by taking possession during the period

                                                                                                                        References                                                 Amount
Non-current assets held-for-sale                                                              IFRS 7.38 (a)                                                                                                                          CG: CG/Non-current
                                                                                                                                                                                                              Base: Collateral obtained during the period assets held-for-sale
Property, plant and equipment                                                                 IFRS 7.38 (a)                                                                                                                          CG: CG/Property, plant
                                                                                                                                                                                                              Base: Collateral obtained during the period and equipment
Investment property                                                                           IFRS 7.38 (a)                                                                                                                          CG: CG/Investment property
                                                                                                                                                                                                              Base: Collateral obtained during the period
Equity and debt instruments                                                                   IFRS 7.38 (a)                                                                                                                          CG: CG/Equity and debt instruments
                                                                                                                                                                                                              Base: Collateral obtained during the period
Cash                                                                                          IFRS 7.38 (a)                                                                                                                          CG: CG/Cash
                                                                                                                                                                                                              Base: Collateral obtained during the period
Other                                                                                         IFRS 7.38 (a)                                                                                                                          CG: CG/Other
                                                                                                                                                                                                              Base: Collateral obtained during the period
Total                                                                                                                                                                                                                                CG: CG/Collateral obtained in period
                                                                                                                                                                                                              Base: Collateral obtained during the period

Table E: Foreclosure [tangible assets] accumulated

                                                                                                                        References                                        Accumulated amount
Foreclosure [tangible assets]                                                                 IFRS 7.38 (a)                                                                                                   Base: Assets           MC: AS/ Accumulated foreclosure
10. Financial liabilities                         Base: Liabilities

Table A. Financial liabilities: breakdown by product and by counterparty

                                                                                                                                     Carrying amount                                                       Amount of cumulative change in fair      Amount contractually required to
                                                                  References                                                  Designated at fair value through                                              values attributable to changes in               pay at maturity
                                                                                              Held for trading                                                                 Amortised cost
                                                                                                                                        profit or loss                                                                   credit risk
                                                                                    IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15         IFRS 7.8 (e) (i); IAS 39.9                IFRS 7.8 (f); IAS 39.47                    IFRS 7.10 (a)                           IFRS 7.10 (b)
Derivatives                                       IAS 39 AG 15 (a)
Short positions                                   IAS 39 AG 15 (b)
         Equity instruments                       IAS 32.11
         Debt securities
         Loans and advances
Deposits                                          ECB/2008/32 Annex 2 part 2.9
    Central banks
         Current accounts / overnight deposits    ECB/2008/32 Annex 2 part 2.9.1
         Deposits with agreed maturity            ECB/2008/32 Annex 2 part 2.9.2
         Deposits redeemable at notice            ECB/2008/32 Annex 2 part 2.9.3
         Repurchase agreements                    ECB/2008/32 Annex 2 part 2.9.4
    General governments
         Current accounts / overnight deposits    ECB/2008/32 Annex 2 part 2.9.1
         Deposits with agreed maturity            ECB/2008/32 Annex 2 part 2.9.2
         Deposits redeemable at notice            ECB/2008/32 Annex 2 part 2.9.3
         Repurchase agreements                    ECB/2008/32 Annex 2 part 2.9.4
    Credit institutions
         Current accounts / overnight deposits    ECB/2008/32 Annex 2 part 2.9.1
         Deposits with agreed maturity            ECB/2008/32 Annex 2 part 2.9.2
         Deposits redeemable at notice            ECB/2008/32 Annex 2 part 2.9.3
         Repurchase agreements                    ECB/2008/32 Annex 2 part 2.9.4
    Other financial corporations
         Current accounts / overnight deposits    ECB/2008/32 Annex 2 part 2.9.1
         Deposits with agreed maturity            ECB/2008/32 Annex 2 part 2.9.2
         Deposits redeemable at notice            ECB/2008/32 Annex 2 part 2.9.3
         Repurchase agreements                    ECB/2008/32 Annex 2 part 2.9.4
    Non-financial corporations
         Current accounts / overnight deposits    ECB/2008/32 Annex 2 part 2.9.1
         Deposits with agreed maturity            ECB/2008/32 Annex 2 part 2.9.2
         Deposits redeemable at notice            ECB/2008/32 Annex 2 part 2.9.3
         Repurchase agreements                    ECB/2008/32 Annex 2 part 2.9.4
    Households
         Current accounts / overnight deposits    ECB/2008/32 Annex 2 part 2.9.1
         Deposits with agreed maturity            ECB/2008/32 Annex 2 part 2.9.2
         Deposits redeemable at notice            ECB/2008/32 Annex 2 part 2.9.3
         Repurchase agreements                    ECB/2008/32 Annex 2 part 2.9.4
Debt securities issued
         Certificates of deposits
         Customer saving certificates
         Bonds                                    IFRS 7.IG 8
                   Convertible                    IAS 32.AG 31
                   Non-convertible
         Other
Other financial liabilities
Total
                                                                                   PL: PL/Held for trading                                                          PL: PL/Financial                        PL: PL/Measured                       PL: PL/IAS 39
                                                                                                                            PL: PL/Designated at fair value through profit or loss liabilities measured at amortised cost at fair value through profit and loss portfolios
Table B. Subordinated liabilities                                                  AT: AT/Carrying amount                   AT: AT/Carrying amount                  AT: AT/Carrying amount                                                        AT: AT/Amount credit risk
                                                                                                                                                                                                            AT: AT/Accumulated change in fair value attributable tocontractually required to pay at mat

                                                                                     Designated at fair value through
                                                                                                                                      At amortized cost
                                                                  References                   profit or loss
                                                                                         IFRS 7.8 (e) (i); IAS 39.9                 IFRS 7.8 (f); IAS 39.47
Deposits                                          ECB/2008/32 Annex 2 part 2.9                                                                                     MC: LI/Deposits with agreed maturity that are subordinated
Debt securities issued                                                                                                                                             MC: LI/Debt securities issued that are subordinated
Total                                                                                                                                                              MC: LI/Deposits and debt securities issued that are subordinated
11. Information on fair value
                                                            This table will be split in two sections for
Table A. Information on fair value of financial instrumentsassets rows and liabilities rows due to
                                                            rendering restrictions.
                                                                                            Fair value                     Fair value hierarchy                       Unrealised gains and losses for the period         Gross [before taxes] unrealised gain
                                                                 References                                            Level 2                  Level 3                   Level 2                      Level 3           Level 1
                                                                                          IFRS 7.25-26             IFRS 7.27 A (b)          IFRS 7.27 A ( c)
ASSETS
                                                          IFRS 7.8 (a)(ii); IAS
Financial assets held for trading
                                                          39.9, AG 14
   Derivatives held for trading                           IAS 39.9
   Equity instruments                                     IAS 32.11
   Debt securities
   Loans and advances
Financial assets designated at fair value through         IFRS 7.8 (a) (i); IAS 39.9
profit or loss
   Equity instruments                                     IAS 32.11
   Debt securities
   Loans and advances
Available-for-sale financial assets                       IFRS 7.8.(d); IAS 39.9
   Equity instruments                                     IAS 32.11
   Debt securities
   Loans and advances
                                                          IFRS 7.8 (b); IAS 39.9,
Held-to-maturity investments
                                                          AG16, AG26
Derivatives – Hedge accounting                            IFRS 7.22 (b); IAS 39.9
LIABILITIES
                                                          IFRS 7.8 (e) (ii); IAS
Financial liabilities held for trading
                                                          39.9, AG 14-15
   Derivatives held for trading                           IAS 39.9, AG 15 (a)
   Short positions                                        IAS 39 AG 15 (b)
   Deposits                                               ECB/2008/32 Annex 2
                                                          part 2.9
   Debt securities issued
   Other financial liabilities
Financial liabilities designated at fair value through
                                                          IFRS 7.8 (e) (i); IAS 39.9
profit or loss
   Deposits                                               ECB/2008/32 Annex 2
                                                          part 2.9
   Debt securities issued
   Other financial liabilities
Derivatives – Hedge accounting                            IFRS 7.22 (b); IAS 39.9
                                                                                       Base: Assets         Base: Assets /Liabilities                            Base: Income/gains (expenses)/(losses), net
                                                                                                                                          Base: Assets/ Liabilities                                                      Base: Assets /Liabilities
                                                                                                                                                                                                Base: Income/gains (expenses)/(losses), net
                                                                                       AT: AT/Fair value    AT: AT/Fair value             AT: AT/Fair value                                     CC:                      AT: net
                                                                                                                                                                 CC: Unrealised gains (losses), net Unrealised gains (losses),AT/Accumulated unrealised gains
                                                                                       LV: LV/Level 2 and 3 LV: LV/Level 2                LV: LV/Level 3         LV: LV/Level 2                 LV: LV/Level 3           LV: LV/Level 1
                                                                                                                                                                                                                         BA: Before tax
Table B. Information on fair value of financial instruments: Loans and receivables and financial liabilities at amortised cost

                                                                                            Fair value                      Fair value hierarchy
                                                                 References                                            Level 2                   Level 3
                                                                                           IFRS 7.25-26             IFRS 7.27A.(b)           IFRS 7.27A.(c)
ASSETS
                                                          IFRS 7.8 (c); IAS 39.9,
Loans and receivables                                                                                                                                           Base: Assets                                        PL: PL/Loans and receivables
                                                                                                                                                                                             MC: AS/ Loans and receivables
                                                          AG16, AG26
LIABILITIES
Financial liabilities measured at amortised cost          IFRS 7.8 (f); IAS 39.47                                                                               Base: Liabilities                                    PL: PL/Financial liabilities measured at
                                                                                                                                                                                             MC: LI/Deposits, debt securities issues and other financial liabi
                                                          ECB/2008/32 Annex 2
   Deposits                                                                                                                                                     Base: Liabilities            MC: LI/Deposits           PL: PL/Financial liabilities measured at
                                                          part 2.9
   Debt securities issued                                                                                                                                       Base: Liabilities                                      PL: PL/Financial liabilities measured at
                                                                                                                                                                                             MC: LI/Debt securities issued
   Other financial liabilities                                                                                                                                  Base: Liabilities                                      PL: PL/Financial liabilities measured at
                                                                                                                                                                                             MC: LI/ Other financial liabilities
                                                                                       AT: AT/Fair value    AT: AT/Fair value             AT: AT/Fair value
                                                                                       LV: LV/Level 2 and 3 LV: LV/Level 2                LV: LV/Level 3

Table C. Use of the Fair Value Option

           Financial instruments designated                                                Accounting        Evaluation on a fair value
                                                                                                                                           Hybrid contracts
                                                                 References                 mismatch                   basis
           at fair value through profit or loss
                      IFRS 7.B5(a)                                                         IAS 39.9 b(i)            IAS 39.9 b(ii)          IAS 39.11A-12
ASSETS                                                                                                                                                                                       For first two columns: For last column:
   Equity Instruments                                     IAS 32.11                                                                                             Base: Assets                 MC: AS/Equity instruments held
   Debt securities                                                                                                                                              Base: Assets                 MC: AS/Debt securities MC: AS/Debt securities that are hybrid
   Loans and advances                                                                                                                                           Base: Assets                                        MC:
                                                                                                                                                                                             MC: AS/Loans and advances AS/Other term loans that are hyb
Financial assets designated at fair value through         IFRS 7.8 (a) (i); IAS 39.9
                                                                                                                                                                                                                    MC: AS/Debt instruments that are hyb
                                                                                                                                                                                             MC: AS/Equity and debt instruments held
profit or loss: total                                                                                                                                           Base: Assets
LIABILITIES
                                                          ECB/2008/32 Annex 2
   Deposits
                                                          part 2.9                                                                                              Base: Liabilities            MC: LI/Deposits           MC: LI/Deposits with agreed maturity
   Debt securities issued                                                                                                                                       Base: Liabilities                                      MC:
                                                                                                                                                                                             MC: LI/Debt securities issued LI/Debt securities issued that are
   Other financial liabilities                                                                                                                                  Base: Liabilities                                      MC: LI/Other financial liabilities that a
                                                                                                                                                                                             MC: LI/Other financial liabilities
Financial liabilities designated at fair value through
                                                          IFRS 7.8 (e) (i); IAS 39.9
profit or loss: total                                                                                                                                        Base: Liabilities                                       MC: LI/Deposits and debt securities is
                                                                                                                                                                                             MC: LI/Deposits, debt securities issues and other financial liabi
                                                                                                           PL: PL/Evaluation on a fair value basis
                                                                                       PL: PL/Accounting mismatch                       PL: PL/Hybrid contracts



Table D. Hybrid financial instruments not designated at fair value through profit or loss

                                                                                           Loans and              Held-to-maturity
                                                                                                                                           Available-for-sale
          Rest of separable hybrid contracts                  Held for trading             receivables           investments [Host
                                                                                                                                            [Host contracts]
  [not designated at fair value through profit or loss]                                  [Host contracts]            contracts]
                                                                   IAS 39.9                 IAS 39.11                IAS 39.11                 IAS 39.11
   Financial assets                                                                                                                                             Base: Assets                 MC:AS/Debt instruments held that are hybrid contracts
                                                          PL: PL/Held for trading                           PL: PL/Held-to-maturity
                                                                                       PL: PL/Loans and receivables                       PL: PL/Available-for-sale

                                                                                         Amortized cost
                                                              Held for trading           [Host contracts]
                                                                 IAS 39.9                  IAS 39.11
   Financial liabilities                                                                                     Base: Liabilities            MC:LI/Deposits and debt securities issued that are hybrid contracts
          Gross [before taxes] unrealised gains and losses
                               Level 2             Level 3




                     Base: Assets /Liabilities Base: Assets /Liabilities
                                               AT: gains (losses), net
                     AT: AT/Accumulated unrealised AT/Accumulated unrealised gains (losses), net
                     LV: LV/Level 2            LV: LV/Level 3
                     BA: Before tax            BA: Before tax




        PL: PL/Loans and receivables


        PL: PL/Financial liabilities measured at amortised cost
        PL: PL/Financial liabilities measured at amortised cost
        PL: PL/Financial liabilities measured at amortised cost
        PL: PL/Financial liabilities measured at amortised cost




        For last column:

        MC: AS/Debt securities that are hybrid contracts
        MC: AS/Other term loans that are hybrid contracts
        MC: AS/Debt instruments that are hybrid contracts



        MC: LI/Deposits with agreed maturity that are hybrid contracts
        MC: LI/Debt securities issued that are hybrid contracts
        MC: LI/Other financial liabilities that are hybrid contracts

        MC: LI/Deposits and debt securities issued that are hybrid contracts




truments held that are hybrid contracts
12. Transfer of financial assets 

Table A. Derecognition and financial liabilities associated with transferred financial assets

                                                                                                                                                            Carrying amounts
         Financial assets                                                                                              Financial assets entirely recognized                                                     Financial assets recognized by the entity's        Financial assets
                                                                                                   Original assets                                                 Associated liabilities                   Total amount       Part of asset
                                                                                                                                                                                                                                                                       entirely
                                                                                                                                 Of which                                                    Of which                         still recognised   Associated
                                                References                                                   Of which                                                     Of which                          of the original                                         derecognised
                                                                                Total amount                                   repurchase          Total amount                             repurchase                          [continuing        liabilities
                                                                                                           securitization                                              securitization                            assets
                                                                                                                               agreements                                                   agreements                         involvement]
                                                                                                          IAS 1.77; IFRS
          IFRS 7.13 (a)                                                          IFRS 7.13 (c)                                IFRS 7.13 (c)         IFRS 7.13 (c)       IFRS 7.13 (c)       IFRS 7.13 (c)    IFRS 7.13 (d)     IFRS 7.13 (d)      IFRS 7.13 (d)           CP
                                                                                                              7.13 (c)
Held for trading                    IFRS 7.8 (a)(ii); IAS 39.9, AG 14
   Equity instruments               IAS 32.11
   Debt securities
   Loans and advances
Designated at fair value            IFRS 7.8 (a)(i); IAS 39.9
through profit or loss
   Equity instruments               IAS 32.11
   Debt securities
   Loans and advances
Available-for-sale                  IFRS 7.8 (d); IAS 39.9
   Equity instruments               IAS 32.11
   Debt securities
   Loans and advances
                                    IFRS 7.8 ( c); IAS 39.9, AG 16,
Loans and receivables
                                    AG26
   Debt securities
   Loans and advances
                                    IFRS 7.8 ( c); IAS 39.9, AG 16,
Held-to-maturity
                                    AG26
Total
                                                                        Base: Asset                      Base: Asset         Base: Asset       Base: Liability       Base: Liability      Base: Liability     Base: Asset      Base: Asset         Base: Liability  Base: Asset
                                                                        AT: AT/Amount of original                            AT: AT/Amount ofAT: AT/Amount of original
                                                                                                         AT: AT/Amount of original              original             AT: AT/Amount of original
                                                                                                                                                                                          AT: AT/Amount of original
                                                                                                                                                                                                              AT: AT/Amount of original             original        AT: AT/Amount of original
                                                                                                                                                                                                                               AT: AT/Amount ofAT: AT/Amount of original
                                                                                                         TR: TR/Securitization, Original asset TR: TR/EntirelyOriginal assets Securitization, Associated liability TR/Recognized byTR/Part still recognised [continuing involvement]
                                                                        TR: TR/Entirely recognized, Original asset                                                   TR: TR/              TR: TR/RepurchaseTR:
                                                                                                                             TR: TR/Repurchase agreements, recognized, Associated liability                                    TR: entity's continuing involvement. Original assets
                                                                                                                                                                                                                                                                    TR: entity's continuing involvement,
                                                                                                                                                                                                               agreements, Associated liability TR: TR/Recognized byTR/Entirely derecognised


Table B. Collateral pledged

                                                 References                    Carrying amount
   Liabilities                                  IFRS 7.14 (a)                                            MC: AS/Equity and debt instruments held pledged as collateral of liabilities
   Contingent liabilities                       IFRS 7.14 (a)                                            MC: AS/Equity and debt instruments held pledged as collateral of contingent liabilities
   Amounts
 derecognised
  for capital
   purposes


  CRD Art.94




Base: Asset
AT: AT/Carrying amount
TR: TR/Derecognised for capital purposes
13. Tangible and intangible assets

Table A. Tangible and intangible assets: carrying amount

                                                                                             References                Carrying amount
Property plant and equipment                                                 IAS 16.6; IAS 16.29; IAS 1.54 (a)
   revaluation model                                                         IAS 16.31, 73 (a), (d)
   cost model                                                                IAS 16.30, 73 (a), (d)
Investment property                                                          IAS 40.5, 30; IAS 1.54 (b)
   fair value model                                                          IAS 40,33-55, 76
   cost model                                                                IAS 40.56, 79 (c)
Other intangible assets                                                      IAS 38.8, 118, 122
   revaluation model                                                         IAS 38.75-87, 124 (a) (ii)
   cost model                                                                IAS 38.74
                                                                                                                     Base: Assets
                                                                                                                     AT: AT/Carrying amount
Table B. Tangible and intangible assets: assets subject to operating lease

                                                                                             References                Carrying amount
Property plant and equipment                                                 IAS 16.6; IAS 1.54 (a)
   revaluation model                                                         IAS 17.49; IAS 16.31, 73 (a) (d)
   cost model                                                                IAS 17.49; IAS 16.30, 73 (a) (d)
Investment property                                                          IAS 40.IN5; IAS 1.54 (b)
   fair value model                                                          IAS 17.49; IAS 40.33-55, 76
   cost model                                                                IAS 17.49; IAS 40.56,79 ( c)
Other intangible assets                                                      IAS 38.8, 118
   revaluation model                                                         IAS 17.49; IAS 38.75-87, 124 (a) (ii)
   cost model                                                                IAS 17.49; IAS 38.74
14. Provisions                                                                 Base: Liabilities

                                                                                                    Provisions for employee benefits

                                                                                                   Pensions and other        Other                        Pending legal issues   Loan commitments        Other
                                                                                                                                          Restructuring                                                             Total
                                                                                                    post retirement        employee                        and tax litigation      and guarantees      provisions
                                                                                 References        benefit obligations      benefits
                                                                                                                           IAS 19,10,                                             IAS 37.App C.9;
                                                                                                     IAS 19.54; IAS
                                                                                                                         44(a),128,133;   IAS 37.70-83     IAS 37.App C.6/10     IAS 39.2(h), 47( c)   IAS 37.14
                                                                                                         1.78(d)
                                                                                                                           IAS 1.78(d)                                            (d), BC 15, AG 4
Opening balance [carrying amount at the beginning of the period]                 IAS 37.84 (a)
Additions, including increases in existing provisions                            IAS 37.84 (b)
Amounts used                                                                     IAS 37.84 (c)
Unused amounts reversed during the period                                        IAS 37.84 (d)
Increase in the discounted amount [passage of time] and effect of any change
in the discount rate                                                             IAS 37.84 (e)
Other movements                                                                       CP
Closing balance [carrying amount at the end of the period]                       IAS 37.84 (a)
15. Geographical breakdown of assets and liabilities by residence of the counterparty

Table A. Geographical breakdown of assets 

                                                                                                                          Other EU
                                                                References             Domestic       EMU countries                     Rest of the world
                                                                                                                          countries
Financial assets held for trading                          IFRS 7.8 (a)(ii); IAS
                                                           39.9
    Derivatives held for trading                           IAS 39.9
    Equity instruments                                     IAS 32.11
    Debt securities
    Loans and advances
Financial assets designated at fair value through profit   IFRS 7.8 (a) (i); IAS
or loss                                                    39.9
    Equity instruments                                     IAS 32.11
    Debt securities
    Loans and advances
Available-for-sale financial assets                        IFRS 7.8.(d); IAS 39.9
   Equity instruments                                      IAS 32.11
   Debt securities
   Loans and advances
                                                           IFRS 7.8.(c); IAS
Loans and receivables
                                                           39.9, AG26
   Debt securities
   Loans and advances
                                                           IFRS 7.8.(b);IAS 39.9,
Held-to-maturity investments
                                                           AG26
Rest of assets
Total assets                                               IAS 1.9 (a), IG 6
                                                                                                                     GA:              GA: RC/Rest of the world
                                                                                    GA: RC/Domestic GA: RC/EMU Countries RC/Other EU countries

Table B. Geographical breakdown of liabilities 

                                                                                                                          Other EU
                                                                References             Domestic       EMU countries                     Rest of the world
                                                                                                                          countries
Financial liabilities held for trading                     IFRS 7.8 (e) (ii); IAS
                                                           39.9 AG 14-15
   Derivatives held for trading                            IAS 39 AG 15 (a)
   Short positions                                         IAS 39 AG 15 (b)
                                                           ECB/2008/32 Annex
   Deposits
                                                           2 part 2.9
   Debt securities issued
   Other financial liabilities
Financial liabilities designated at fair value through     IFRS 7.8 (e) (i); IAS
profit or loss                                             39.9
                                                           ECB/2008/32 Annex
   Deposits
                                                           2 part 2.9
   Debt securities issued
   Other financial liabilities
                                                           IFRS 7.8 (f); IAS
Financial liabilities measured at amortised cost
                                                           39.47
   Deposits                                                ECB/2008/32 Annex
                                                           2 part 2.9
   Debt securities issued
   Other financial liabilities
Rest of liabilities
Total liabilities                                          IAS 1.9(b), IG 6
                                                                                                                     GA:              GA: RC/Rest of the world
                                                                                    GA: RC/Domestic GA: RC/EMU Countries RC/Other EU countries
                    Base: Assets                                        PL: PL/Held for trading
                                        MC: AS/Derivatives and equity and debt instruments held
                    Base: Assets        MC: AS/Derivatives              PL: PL/Held for trading
                    Base: Assets        MC: AS/Equity instruments held PL: PL/Held for trading
                    Base: Assets        MC: AS/Debt securities          PL: PL/Held for trading
                    Base: Assets        MC: AS/Loans and advances       PL: PL/Held for trading

                    Base: Assets                                       PL: PL/Designated at fair value through profit or loss
                                        MC: AS/Equity and debt instruments held
                    Base: Assets        MC: AS/Equity instruments held PL: PL/Designated at fair value through profit or loss
                    Base: Assets        MC: AS/Debt securities         PL: PL/Designated at fair value through profit or loss
                    Base: Assets        MC: AS/Loans and advances      PL: PL/Designated at fair value through profit or loss

                    Base: Assets                                       PL: PL/Available-for-sale
                                        MC: AS/Equity and debt instruments held
                    Base: Assets        MC: AS/Equity instruments held PL: PL/Available-for-sale
                    Base: Assets        MC: AS/Debt securities         PL: PL/Available-for-sale
                    Base: Assets        MC: AS/Loans and advances      PL: PL/Available-for-sale

                    Base: Assets        MC: AS/Debt instruments              PL: PL/ Loans and receivables
                    Base: Assets        MC: AS/Debt securities               PL: PL/ Loans and receivables
                    Base: Assets        MC: AS/Loans and advances            PL: PL/ Loans and receivables

                   Base: Assets         MC: AS/Debt instruments        PL: PL/Held-to-maturity
                   Base: Assets                                        PL: PL/Portfolios outside
                                        MC: AS/Cash on hand and non financial assets under IAS 39IAS 39
                   Base: Assets         MC: AS/Total assets            PL: PL/Total portfolio
GA: RC/Rest of the world




                    Base: Liabilities                                        PL: PL/Held for trading
                                        MC: LI/Financial liabilities under IAS 39
                    Base: Liabilities   MC: LI/Derivatives [liabilities]     PL: PL/Held for trading
                    Base: Liabilities   MC: LI/Short positions               PL: PL/Held for trading

                    Base: Liabilities   MC: LI/Deposits                      PL: PL/Held for trading
                    Base: Liabilities   MC: LI/Debt securities issued        PL: PL/Held for trading
                    Base: Liabilities   MC: LI/Other financial liabilities   PL: PL/Held for trading

                    Base: Liabilities                                      PL: PL/Designated at fair value through profit or loss
                                        MC: LI/Deposits, debt securities issues and other financial liabilities

                    Base: Liabilities   MC: LI/Deposits                      PL: PL/Designated at fair value through profit or loss

                    Base: Liabilities   MC: LI/Debt securities issued        PL: PL/Designated at fair value through profit or loss
                    Base: Liabilities   MC: LI/Other financial liabilities   PL: PL/Designated at fair value through profit or loss

                    Base: Liabilities                                      PL: PL/Financial liabilities measured
                                        MC: LI/Deposits, debt securities issues and other financial liabilities at amortised cost

                    Base: Liabilities   MC: LI/Deposits                      PL: PL/Financial liabilities measured at amortised cost

                   Base: Liabilities    MC: LI/Debt securities issued       PL: PL/Financial liabilities measured at amortised cost
                   Base: Liabilities    MC: LI/Other financial liabilities PL: PL/Financial liabilities measured at amortised cost
                   Base: Liabilities                                        PL: PL/Portfolios outside IAS 39
                                        MC: LI/Not financial liabilities under IAS 39
                   Base: Liabilities    MC: LI/Total liabilities            PL: PL/Total portfolio
GA: RC/Rest of the world
16. Defined benefit plans and employee benefits

Table A. Components of defined benefit plan assets and liabilities

                                                                             References                            Amount
Present value of wholly or partially funded defined benefit obligations      IAS 19.120A (d), 54 (a)
Fair value, defined benefit plan assets                                      IAS 19.120A (j), 54 (d)
   Equity instruments                                                        IAS 19.120A (j)
   Debt instruments                                                          IAS 19.120A (j)
   Property                                                                  IAS 19.120A (j)
   Other assets                                                              IAS 19.120A (j)
      Of which: Financial instruments issued by the entity                   IAS 19.120A (k) (i)
Present value of wholly unfunded defined benefit obligations                 IAS 19.120A (d), 54 (a)
Unrecognised actuarial gains                                                 IAS 19.120A (f) (i), 92, 54 (b)
Unrecognised actuarial (losses)                                              IAS 19.120A (f) (i), 92, 54 (b)
Unrecognised past service cost                                               IAS 19.120A (f) (ii); 96, 54 (c)
Amounts not recognised as an asset, due to limits of para 58 (b)             IAS 19.120A (f) (iii), 58 (b)
Defined benefit assets, total                                                IAS 19.120A (f)
Pension and other post retirement benefit obligations                        IAS 19.120A (f), 54
Memo item: Fair value of any right to reimbursement recognised as an asset   IAS 19.120A (f) (iv), 104A
                                                                               This line and the three
                                                                               below could be founded
Table B. Movements in defined benefit obligations                              and unfounded so another
                                                                               CM is needed.
                                                                             References                            Amount
Defined benefit obligations [opening balance]                                IAS 19.120A (c)
Current service cost                                                         IAS 19.120A (c) (i)
Interest cost                                                                IAS 19.120A (c) (ii)
Contributions paid by plan participants                                         This is carrying amount
                                                                             IAS 19.120A (c) (iii)
Actuarial gains and losses, total                                               although is fair
                                                                             IAS 19.120Ait(c) (iv) value as
Foreign currency exchange increase (decrease)                                   well (similar (v)
                                                                             IAS 19.120A (c)to other balance
Benefits paid                                                                   sheet items).
                                                                             IAS 19.120A (c) (vi)
Past service cost, total                                                     IAS 19.120A (c) (vii)
Increases (decreases) through business combinations (divestitures)           IAS 19.120A (c) (viii)
Other increase (decrease)                                                    CP
Defined benefit obligations [closing balance]                                IAS 19.120A (c), 54 (a)


Table C. Memo items [related to staff expenses]

                                                                             References                         Current period
Pension and similar expenses                                                 CP
Share based payments                                                         IFRS 2.44
17. Loan commitments, financial guarantees and other commitments

                                                                                                      Notional Amount

                                                                             References                IFRS 7.36 (a),
                                                                                                        B10 (c) (d)
                                                                                                       CRD Article 78
                                                                   IAS 39.2 (h), 4 (a) ( c), BC 15;
LOAN COMMITMENTS
                                                                           CRD Annex II
Given
   Central banks
   General governments
   Credit institutions
   Other financial corporations
   Corporates
   Retail
Of which: doubtful
Received
   Central banks
   General governments
   Credit institutions
   Other financial corporations
   Non-financial corporations
   Households
                                                                   IAS 39.9 AG 4, BC 21; IFRS 4 A;
FINANCIAL GUARANTEES
                                                                            CRD Annex II
Given
   Central banks
   General governments
   Credit institutions                                               Are credit derivatives
   Other financial corporations                                      always in guarantees
   Corporates                                                        received or only in this
   Retail                                                            line?
Of which: doubtful
Guarantees received (including credit derivatives)
   Central banks
   General governments
   Credit institutions
   Other financial corporations
   Corporates
   Retail
OTHER COMMITMENTS                                                    CRD Annex II
Given
   Central banks
   General governments
   Credit institutions
   Other financial corporations
   Corporates
   Retail
Of which: doubtful
Received
   Central banks
   General governments
   Credit institutions
   Other financial corporations
   Non-financial corporations
   Households
18. Asset management, custody and other service functions              Base: Managed assets, custody assets and assets involved in services provided by entityAssets

                                                                                              Assets involved in         Of which:              Of which:
                                                                      This is assets of customers; the services
                                                                             References
                                                                      outside of the reporting entity's             Instruments issued          Duplicated
                                                                                                 provided by the
                                                                      portfolio.                                        by the entity          investments
                                                                                                     entity
Asset management [by type of customer]
   Collective investment
   Pension funds
   Customer portfolios managed on a discretionary basis
   Other investment vehicles
Custody assets [by type of customer]
   Collective investment
   Other institutional customers
   Other
   Of which: entrusted to other entities
Central administration services for institutional customers
Fiduciary transactions
Payment services
Customer resources distributed but not managed [by type of product]
   Collective investment
   Insurance products
   Other
19. Fee and commission income and expenses                              CC: CC/Fee and commission

                                                                                               Income and
                                                                            References       expenses of the
                                                                                              current period
Fee and commission income                                               IFRS 7.20 (c )
  Securities
    Issued
    Transfer orders
    Other
  Clearing and settlement
  Asset management
  Custody [by type of customer]
    Collective investment
    Other institutional customers
    Other
  Central administration services for institutional customers
  Fiduciary transactions
  Payment services
  Customer resources distributed but not managed [by type of product]
    Collective investment
    Insurance products
    Other
  Structured Finance
  Servicing fees from securitization activities
  Loan commitments given
  Guarantees given
  Other
(Fee and commission expenses)                                           IFRS 7.20 (c )
  (Clearing and settlement)
  (Custody)
  (Servicing fees for securitization activities)
  (Loan commitments received)
  (Guarantees received)
  (Other)
20. Breakdown of selected items of income statement

Table A. Interest income and expense

Interest                                                                                                                 References               Income              Expenses
Derivatives held for trading                                                                                       IAS 18.35 (b) (iii)                                                CC: CC/Interest
Debt securities                                                                                                    IAS 18.35 (b) (iii)                                                CC: CC/Interest
    Central banks                                                                                                                                                                     CC: CC/Interest
    General governments                                                                                                                                                               CC: CC/Interest
    Credit institutions                                                                                                                                                               CC: CC/Interest
    Other financial corporations                                                                                                                                                      CC: CC/Interest
    Corporates                                                                                                                                                                        CC: CC/Interest
    Retail                                                                                                                                                                            CC: CC/Interest
Loans and advances                                                                                                                                                                    CC: CC/Interest
    Central banks                                                                                                  IAS 18.35 (b) (iii)                                                CC: CC/Interest
    General governments                                                                                                                                                               CC: CC/Interest
    Credit institutions                                                                                                                                                               CC: CC/Interest
    Other financial corporations                                                                                                                                                      CC: CC/Interest
    Non-financial corporations. Corporates                                                                                                                                            CC: CC/Interest
    Non-financial corporations. Retail                                                                                                                                                CC: CC/Interest
    Households. Corporates                                                                                                                                                            CC: CC/Interest
    Households. Retail                                                                                                                                                                CC: CC/Interest
                                                                                                                   IAS 18.35 (b) (iii);
Deposits                                                                                                           ECB/2008/32 Annex 2
                                                                                                                   part 2.9                                                         CC: CC/Interest
   Central banks                                                                                                                                                                    CC: CC/Interest
   General governments                                                                                                                                                              CC: CC/Interest
   Credit institutions                                                                                                                                                              CC: CC/Interest
   Other financial corporations                                                                                                                                                     CC: CC/Interest
   Non-financial corporations                                                                                                                                                       CC: CC/Interest
   Households                                                                                                                                                                       CC: CC/Interest
Debt securities issued                                                                                                                                                              CC: CC/Interest
Other financial liabilities                                                                                                                                                         CC: CC/Interest
                                                                                                                                             Base: Income/gains Base: (Expenses)/(Losses)

Table B. realised gains and losses on financial assets and liabilities not measured at fair value through profit or loss

Financial assets and liabilities not measured at fair value through profit or loss                                 References                  Realised gains      Realised losses
                                                                                                                   IFRS 7.20 (a) (ii); IAS
Available-for-sale financial assets                                                                                                                                                   CC: CC/Gains (losses)
                                                                                                                   39.9, 39.55 (b)
                                                                                                                   IFRS 7.20 (a) (iv); IAS
Loans and receivables                                                                                                                                                                 CC: CC/Gains (losses)
                                                                                                                   39.9, 39.56
                                                                                                                   IFRS 7.20(a)(iii); IAS
Held-to-maturity investments                                                                                                                                                          CC: CC/Gains (losses)
                                                                                                                   39.9, 39.56
Financial liabilities measured at amortised cost                                                                                                                                      CC: CC/Gains (losses)
                                                                                                                   IFRS 7.20(a)(v )
Other                                                                                                                                                                                 CC: CC/Gains (losses)
                                                                                                                   CP
Financial assets and liabilities not measured at fair value through profit or loss: Total                                                                                             CC: CC/Gains (losses)
                                                                                                                                             Base: Income/gains Base: (Expenses)/(Losses)

Table C. Gains and losses on financial assets and liabilities held for trading

Financial assets and liabilities held for trading                                                                        References                Gains               Losses                  Net
Interest rate instruments and related derivatives                                                                  IFRS 7.20 (a) (i); IAS
                                                                                                                   39.55 (a); CP
Equity instruments and related derivatives                                                                         IFRS 7.20 (a) (i); IAS
                                                                                                                   39.55 (a); CP
Foreign exchange trading and related derivatives                                                                   IFRS 7.20 (a) (i); IAS
                                                                                                                   39.55 (a); CP
Credit risk instruments and related derivatives                                                                    IFRS 7.20 (a) (i); IAS
                                                                                                                   39.55 (a); CP
Commodities and related derivatives                                                                                IFRS 7.20 (a) (i); IAS
                                                                                                                   39.55 (a); CP
Other                                                                                                              CP
Financial assets and liabilities held for trading: Total
                                                                                                                                                                                      Base: Income/gains (expenses)/(losses), net

Table D. Gains and losses on financial assets and liabilities designated at fair value through profit or loss

                                                                                                                                                                                      Amount of change in
Financial assets and liabilities designated at fair value through profit or loss                                          References               Gains               Losses         FV due to changes in
                                                                                                                                                                                         the credit risk
                                                                                                                   IFRS 7.20 (a) (i); IAS
Financial assets designated at fair value through profit or loss
                                                                                                                   39.55 (a), CP
                                                                                                                   IFRS 7.20 (a) (i); IAS
Financial liabilities designated at fair value through profit or loss
                                                                                                                   39.55 (a); CP
Financial assets and liabilities designated at fair value through profit or loss: Total
                                                                                                                                                                                    Base:
                                                                                                                                             Base: Income/gains Base: (Expenses)/(Losses) Income/gains (expenses)/(losses), net
                                                                   Do not refer to PL (Hedge                                                 CC: CC/Gains       CC: CC/(Losses)     CC: CC/Change in fair value attributable to credit risk
Table E. Gains and losses from hedge accounting                    accounting), Do not refer
                                                                   to CM: neither AS nor EQ
Gains and losses from hedge accounting                                                                                   References                Gains               Losses
Fair value changes of the hedging instrument [including discontinuation]                                           IFRS 7.24 (a) (i)                                                CC: CC/Fair value changes of the hedging instrument [including discontinuation]
Fair value changes of the hedged item attributable to the hedged risk                                              IFRS 7.24 (a) (ii)                                               CC: CC/Fair value changes of the hedged item attributable to the hedged risk
Ineffectiveness in profit or loss from cash flow hedges                                                            IFRS 7.24 (b)                                                    CC: CC/Ineffectiveness in profit or loss
                                              This is only for derivatives
                                                  net investments in foreign operations
Ineffectiveness in profit or loss from hedges ofcan refer to the PL; Do
                                              so
                                                                                                                   IFRS 7.24 (c)                                                    CC: CC/Ineffectiveness in profit or loss
Gains and losses from hedge accounting: Totalrefer to CM.
                                              not                                                                                                                                   CC: CC/Hedge accounting
                                                                                                    Do not refer to PL (Hedge
                                                               Do not refer to PL (Hedge                                                     Base: Income/gains Base: (Expenses)/(Losses)
                                                                                                    accounting), Do not refer
                                                               accounting), Do not refer            to CM: neither AS nor EQ
                                                               to CM: neither AS nor EQ
Table F. Gains and losses on derecognition of assets other than held for sale

Gains and losses on derecognition of assets other than held for sale                                                      References               Gains               Losses
Property, plant and equipment                                                                                       IAS 16.68-71; IAS 1.34
                                                                                                                   (a), 1.98 (c)                                                      MC: AS/Tangible assets
Investment property                                                                                                IAS 40.69; IAS 1.34
                                                                          Derecognition is not necessary           (a), 98 (d)                                                        MC: AS/Tangible assets
Intangible assets                                                         as there is no other possibility         IAS 38.113 - 115A; IAS
                                                                          for gains/losses on other than           1.34 (a)                                                         MC: AS/Intangible assets
                                                                          held for sale assets outside IAS         IAS 1.34 (a)                                                     MC: AS/Investments in entities accounted for using the equity method
Investments in entities accounted for using the equity method
                                                                          39 portfolio.
Other assets                                                                                                       IAS 1.34 (a)                                                     MC: AS/Other assets
Gains and losses on derecognition of assets other than held for sale: Total                                                                                                         MC: AS/Tangible and intangible assets, investment in entities accounted for using equity me
                                                                                                                                             Base: Income/gains Base: (Expenses)/(Losses)

Table G. Other operating income and expenses
                                                                          This is a result from revaluation, has nothing
Other operating income and expenses                                       to do with operating lease. Is it necessary to References               Income              Expenses
                                                                          indicate: CM: AS/Tangible assets and PL:IAS 40.76 (d)                                                       CC: CC/Fair value changes
Tangible assets measured using the fair value model
                                                                          Property plant and equipment and investment
Investment property                                                                                                 IAS 40.75 (f)                                                     CC: CC/Rest of other operating for investment property
                                                                          property [revaluation/fair value model] or is
Operating leases                                                                                                    IAS 17.50, 51, 56 (b)                                             CC: CC/Operating leases
                                                                          CC: Fair value changes of tangible assets self
Other                                                                                                               CP                                                                CC: CC/Rest of other operating
                                                                          explanatory?
Other operating income and expenses: Total                                                                                                                                            CC: CC/Other operating
21. Statement of comprehensive income

                                                                                                                     References
Profit (loss) for the year                                                                          IAS 1.7; IAS 1.81.(b); IAS 1.83 (a); IAS 1.IG6
Other comprehensive income                                                                          IAS 1.7; IAS 1.81.(b); IAS 1.IG6
  Tangible assets                                                                                   IAS 1.7; IAS 1.IG6; IAS 16.39-40
  Intangible assets                                                                                 IAS 1.7; IAS 38.85-86
  Hedge of net investments in foreign operations [effective portion]                                IAS 39.102.(a)
        Valuation gains (losses) taken to equity                                                    IAS 39.102.(a)
        Transferred to profit or loss                                                               IAS 1.7; IAS 1.92-95; IAS 39.102.(a)
        Other reclassifications                                                                     CP
  Foreign currency translation                                                                      IAS 1.7; IAS 1.IG6; IAS 21.52.(b)
        Translation gains (losses) taken to equity                                                  IAS 21.32,38-47
        Transferred to profit or loss                                                               IAS 1.7; IAS 1.92-95; IAS 21.48-49
        Other reclassifications                                                                     CP
                                                                                                    IAS 1.7; IAS 1.IG6; IFRS 7.23.(c); IAS
   Cash flow hedges [effective portion]
                                                                                                    39.95.(a)-96
         Valuation gains (losses) taken to equity                                                   IAS 1.IG6; IAS 39.95.(a)-96
                                                                                                    IAS 1.7; IAS 1.92-95; IAS 1.IG6; IAS 39.97-
         Transferred to profit or loss
                                                                                                    101
         Transferred to initial carrying amount of hedged items                                     IAS 1.IG6; IAS 39.97-101
         Other reclassifications                                                                    CP
                                                                                                    IAS 1.7; IFRS 7.20.(a).(ii); IAS 1.IG6; IAS
   Available-for-sale financial assets
                                                                                                    39.55.(b)
         Valuation gains (losses) taken to equity                                                   IFRS 7.20.(a).(ii); IAS 1.IG6; IAS 39.55.(b)
                                                                                                    IFRS 7.20.(a).(ii); IAS 1.7; IAS 1.92-95; IAS
         Transferred to profit or loss
                                                                                                    1.IG6; IAS 39.55.(b)
         Other reclassifications                                                                    IFRS 5.IG Example 12
   Non-current assets and disposal groups classified as held for sale                               IFRS 5.38
         Valuation gains (losses) taken to equity                                                   IFRS 5.38
         Transferred to profit or loss                                                              IAS 1.7; IAS 1.92-95; IFRS 5.38
         Other reclassifications                                                                    IFRS 5.IG Example 12
   Actuarial gains (losses) on defined benefit pension plans                                        IAS 1.7; IAS 1.IG6; IAS 19.93A
   Share of other recognised income and expense of entities accounted for using the equity method   IAS 1.82.(h); IAS 1.IG6; IAS 28.11
   Other items                                                                                      IAS 1.82.(g)
   Income tax relating to components of other recognised income and expense                         IAS 1.91.(b); IAS 1.IG6
Total comprehensive income for the year                                                             IAS 1.7; IAS 1.82.(i); IAS 1.IG6
Attributable to minority interest [Non-controlling interest]                                        IAS 1.83.(b).(i); IAS 1.IG6
Attributable to equity holders of the parent                                                        IAS 1.83.(b).(ii); IAS 1.IG6
Current period
22. Statement of changes in equity

                                                                                                                                                                                                                                                                                                                                     Minority interests IAS 27.4; IAS




                                                                                                                                                                                                                                                                    Profit (loss) attributable to equity
                                                                                                                                                                                                                                                                                                                                           1.54.(q); IAS 27.27




                                                                                                                                                                                                          Revaluation reserves and other




                                                                                                                                                                                                                                                                                                                                         other valuation differences
                                                                                                                                                                                                                                                                                                                                         Revaluation reserves and
                                                                                                                                                                                                                                                                    holders of the parent
                                                                                                                                                                                                          valuation differences




                                                                                                                                                                                                                                                                                                               (Interim dividends)
                                                                                                                                                                                                                                                (Treasury shares)
                                                                                                                                                      Share premium
Sources of equity changes                                                                      References




                                                                                                                                Issued capital




                                                                                                                                                                         Other equity




                                                                                                                                                                                                                                                                                                                                                                             Other items
                                                                                                                                                                                             Reserves




                                                                                                                                                                                                                                                                                                                                                                                                  Total
                                                                                                                           IAS 1.106;             IAS 1.106;                            IAS 1.106;                                          IAS 1.106; IAS   IAS 1.106.(a);                                IAS 1.106;                IAS 1.106.(a);                    IAS 1.106.(a);      IAS 1.9.(c); IAS
                                                                                                                                                                      IAS 1.106                         IAS 1.106
                                                                                                                           IAS 1.54.(r)          IAS 1.78.(e)                           IAS 1.54.(r)                                       32.34; IAS 32.33 IAS 1.83.(a).(ii)                               IAS 32.35                 IAS 27.27-28                      IAS 27.27-28            1.IG6
Opening balance [before restatement]
  Effects of corrections of errors recognised in accordance with IAS 8             IAS 1.106.(b); IAS 8.42
   Effects of changes in accounting policies recognised in accordance with IAS 8   IAS 1.106.(b); IAS 1.IG6; IAS 8.22
Opening balance [current year]
  Issuance of Ordinary Shares                                                      IAS 1.106.(d).(iii)
  Issuance of Preference Shares                                                    IAS 1.106.(d).(iii)
  Issuance of Other Equity Instruments [e.g. options, warrants..]                  IAS 1.106.(d).(iii)
  Exercise/Expiration of Other Equity Instrument *e.g. options, warrants…+         IAS 1.106.(d).(iii)
  Conversion of Debt to Equity                                                     IAS 1.106.(d).(iii)
  Capital Reduction                                                                IAS 1.106.(d).(iii)
                                                                                   IAS 1.106.(d).(iii); IAS 32.35; IAS
   Dividends
                                                                                   1.IG6
   Purchase of Treasury Shares                                                     IAS 1.106.(d).(iii); IAS 32.33
   Sale/Cancellation of Treasury Shares                                            IAS 1.106.(d).(iii); IAS 32.33
   Reclassification of Financial Instruments from Equity to Liability              IAS 1.106.(d).(iii)
   Reclassification of Financial Instruments from Liability to Equity              IAS 1.106.(d).(iii)
   Transfers among Components of Equity                                            IAS 1.106.(d).(iii)
   Equity Increase (Decrease) Resulting from Business Combination                  IAS 1.106.(d).(iii)
   Share based payments                                                            IAS 1.106.(d).(iii); IFRS 2.10
   Other Increase (Decrease) in Equity                                             IAS 1.106.(d)
                                                                                   IAS 1.106.(d).(i)-(ii); IAS 1.82.(i);
   Total comprehensive income for the year
                                                                                   IAS 1.IG6
Closing balance [current year]
23. Information on Minority interests and unrealised gains and losses

Table A. Minority interests: Revaluation reserves and other valuation differences


                                                                                References
                                                                                                     Carrying amount
Tangible assets                                                            IAS 16.39-41                                Base: Equity                         CN:
                                                                                                                                          MC: EQ/Tangible assetsCN/Minority interests [Non-controlling interests]
Intangible assets                                                          IAS 38.85-87                                Base: Equity                         CN: CN/Minority interests [Non-controlling interests]
                                                                                                                                          MC: EQ/Intangible assets
Hedge of net investments in foreign operations [effective portion]         IAS 39.102.(a)                              Base: Equity                         CN: CN/Minority foreign [Non-controlling interests]
                                                                                                                                          MC: EQ/Hedge of net investments ininterestsoperations [effective portion]
                                                                           IAS 21.52.(b), 32, 38-
Foreign currency translation
                                                                           49                                          Base: Equity                        CN: CN/Minority
                                                                                                                                          MC: EQ/Foreign currency translationinterests [Non-controlling interests]
                                                                           IFRS 7.23.(c); IAS
Cash flow hedges [effective portion]
                                                                           39.95-101                                   Base: Equity                        CN: CN/Minority portion]
                                                                                                                                          MC: EQ/Cash flow hedges [effective interests [Non-controlling interests]
                                                                           IFRS 7.20.(a).(ii); IAS
Available for sale financial assets
                                                                           39.55.(b)                                   Base: Equity                         CN: CN/Minority interests [Non-controlling interests]
                                                                                                                                          MC: EQ/Available-for-sale financial assets
                                                                           IFRS 5.38, IG
Non-current assets and disposal groups classified as held for sale
                                                                           Example 12                                  Base: Equity                       CN: CN/Minority interests [Non-controlling
                                                                                                                                          MC: EQ/Non-current assets and disposal groups held for sale interests]
Share of other recognised income and expense of entities accounted for     IAS 1.82.(h); IAS
using the equity method                                                    28.11                                       Base: Equity                         CN: recognised income and expense of entities accounted for using th
                                                                                                                                          MC: EQ/Share of other CN/Minority interests [Non-controlling interests]
Other items                                                                CP                                          Base: Equity                         CN: CN/Minority and other valuation differences
                                                                                                                                          MC: EQ/Rest of revaluation reserves interests [Non-controlling interests]
Minority interests [non-controlling interests]: revaluation reserves and
other valuation differences: Total                                         IAS 27.27-28                               Base: Equity                         CN: CN/Minority interests [Non-controlling
                                                                                                                                          MC: EQ/Revaluation reserves and other valuation differences interests]
                                                                                                     AT: AT/Carrying amount

Table B. Information on unrealised gains and losses

                                                                                                                            Gross                                                 Net                    Net
                                                                                                                                                     Gross
                                                                                                                        [before taxes]                                       [after taxes]          [after taxes]
                                                                                 References          Carrying amount                       [before taxes] unrealised
                                                                                                                       unrealised gains                                    unrealised gains       unrealised losses
                                                                                                                                             losses [accumulated]
                                                                                                                        [accumulated]                                       [accumulated]          [accumulated]
Available-for-sale financial assets                                        IFRS 7.8.(d); IAS 39.9
   Equity instruments                                                      IAS 32.11
   Debt securities
   Loans and advances
Property, plant and equipment [revaluation model]                          IAS 16.31
Investment property [fair value model]                                     IAS 40.33-55
Deemed cost on tangible assets [PPE and IP]                                IFRS 1.30 D5-D8
Equity instruments held deducted from own funds [country specific]
Goodwill included in investments accounted for using the equity method

Subordinated [for the issuer] financial assets
   Of which: subordinated assets deducted from own funds [country
   specific]
24. Related party disclosures  

Table A. Amounts payable to, and amounts receivable from, related parties




                                                                                                                                               Associates and
                                                                                                        parent entities




                                                                                                                                               joint ventures




                                                                                                                                                                                   Other related
                                                                                                                                                                management
                                                                                                                                                                of the entity
                                                                                                                                                                or its parent
                                                                                                                               Subsidiaries
                                                                                                        Parent and
                                                                                        References




                                                                                                        with joint
                                                                                                        control




                                                                                                                                                                                   parties
Outstanding balances




                                                                                                                                                                Key
                                                                                                     IAS 24.18 (a), (b)   IAS 24.18(c) IAS 24.18(d), (e)        IAS 24.18(f)    IAS 24.18(g)
Assets
of which:
   Equity instruments                                                            IAS 24.17 (b)
   Debt securities                                                               IAS 24.17 (b)
   Loans and advances                                                            IAS 24.17 (b)
of which: Impaired financial assets
Liabilities
of which:
   Deposits                                                                      IAS 24.17 (b)
   Debt securities issued                                                        IAS 24.17 (b)
Loan commitments, financial guarantees and other commitments                          This should be allowance for doubtful debs as assets and provisions for guarantees
[notional amount]:                                                                    and commitments.
   Given                                                                              For AM:
                                                                                 IAS 24.17 (b) it is not Notional because Notional in not on the balance sheet
   of which: doubtful financial guarantees and loan commitments                  IAS 24.17 (b)
   Received                                                                      IAS 24.17 (b)
Derivatives [notional amount]
Provisions for doubtful debts, guarantees and commitments                        IAS 24.17 (c)
                                                                                                                        RP: RP/Subsidiaries joint control RP: joint ventures RP/Other related parties
                                                                                                                                      with                               RP:
                                                                                                     RP: RP/Parent and parent entitiesRP: RP/Associates and RP/Key management of entity or its parent

Table B. Expenses and income generated by transactions with related parties




                                                                                                                                                                                   Other related
                                                                                                                                                                management
                                                                                                        entities with




                                                                                                                                                                of the entity
                                                                                                        joint control




                                                                                                                                                                or its parent
                                                                                                                               Subsidiaries
                                                                                                        Parent and




                                                                                                                                              Associates
                                                                                        References




                                                                                                                                              and joint
                                                                                                                                              ventures




                                                                                                                                                                                   parties
                                                                                                        parent
Amount of transaction




                                                                                                                                                                Key
                                                                                                     IAS 24.18(a), (b)    IAS 24.18(c) IAS 24.18(d), (e)        IAS 24.18(f)    IAS 24.18(g)

Interest Income                                                                  IAS 24.17 (a)
Fees and commissions income                                                      IAS 24.17 (a)
Dividend income                                                                  IAS 24.17 (a)
Realised gains on financial assets and liabilities not measured at fair value    IAS 24.17 (a) includes gains losses on derecognition of non-current assets
                                                                                    This position
through profit or loss
Gains on derecognition of non-financial assets                                      and disposal
                                                                                 IAS 24.17 (a) groups held for sale, profit loss from held for sale and profit
Interest expense                                                                    loss from
                                                                                 IAS 24.17 (a)discontinued operations
Fees and commissions expense                                                     IAS 24.17 (a)
Realised losses on financial assets and liabilities not measured at fair value   IAS 24.17 (a)
through profit or loss
Losses on derecognition of non-financial assets                                  IAS 24.17 (a)
Expenses from current year in respect of bad or doubtful debts, guarantees       IAS 24.17 (d), CP
and commitments
Reversals from current year in respect of bad or doubtful debts, guarantees
                                                                                 CP
and commitments
                                                                                                                        RP: RP/Subsidiaries joint control RP: joint ventures RP/Other related parties
                                                                                                                                      with                               RP:
                                                                                                     RP: RP/Parent and parent entitiesRP: RP/Associates and RP/Key management of entity or its parent

Table C. Key management personnel compensation

                                                                                    References         Current period
Key management personnel compensation                                            IAS 24.16                                             CC: CC/(Staff)
                                                                                                                          Base: (Expenses)/(Losses)             RP: RP/Key management of entity or any of its related parties
      Entity Name
      IAS 27.43 (b)


  Entry / removal date
                             25. Scope of the group 




   Added or removed


 Security Code [eg ISIN
          code]

      Share Capital

   Equity of Investee
     IAS 28.37 (b)

 Total assets of Investee
      IAS 28.37 (b)

 Profit (loss) of Investee
       IAS 28.37 (b)
     Jurisdiction of
      Incorporation
       IAS 27.43 (b)


         Activity



    Holding company

  Accumulated equity
        interest
           (%)
     IAS 27.43 (b)
   Voting rights (%)
     IAS 27.43 (b)
    Group structure
     [relationship]
      IAS 27.43 (b)
 Accounting treatment
     [IFRS Group]
     IAS 27.43 ( c)

 Accounting treatment
     [CRD Group]
CRD Annex XII.Part 2.2 (b)



    Carrying Amount




     Acquisition cost



Goodwill link to Investee
Fair value of investments
   for which there are
      published price
        quotations
       IAS 28.37 (a)

				
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