Address https://gelex.eu/eli/EU/act/o/2019/18@2019-06-07/en

Contents

1. Preamble
2. 1. Article 1 Amendments
   2. Article 2 Taking effect and implementation
   3. Article 3 Addressees
3. ANNEX
4. ANNEX
5. 1.
6. PART 9 A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.ABCDEFGHIJLMNOPQRSA.B.C.ABCDEFGHIJLMNOPQRSA.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.
7. PART 22 Table Assets Pension Funds Liabilities Pension Funds PF statistics PF statistics (stocks and transactions)
8. PART 24 Table 1a 123456789 Table 1b 1011121313.113.213.3141516 Table 1c Table 2 Statistics on PFs reported by NCBs in accordance with Regulation (EU) 2018/231 (ECB/2018/2) Data on assets to be provided on a quarterly basis — Stocks and flow adjustments (reclassifications and revaluations) Data on liabilities to be provided on a quarterly basis — Stocks and flow adjustments (reclassifications and revaluations) Country breakdown — Data on assets and liabilities to be provided on a quarterly basis — Stocks and flow adjustments (reclassifications and revaluations) Number of members of pension schemes — Data to be provided on an annual basis — End-year data
9. 2.
10. PART 2 1.2. DSDs and data flows/datasets
11. 3.
12. PART 1 General description of the procedure for deriving transactions
    1. Section 1 Framework 1.2.3.
    2. Section 2 Calculation of transactions data by the ECB and reporting from the NCBs to the ECB
13. PART 7 Flow adjustments: special features in PF statistics
    1. Section 1 Introduction 1.
    2. Section 2 Revaluation adjustments 1.2.3.4.

THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to the Statute of the European System of Central Banks and of the European Central Bank, and in particular Articles 5.1, 12.1 and 14.3 thereof,

Having regard to Council Regulation (EC) No 2533/98 of 23 November 1998 concerning the collection of statistical information by the European Central Bank,

Whereas:

(1) Regulation (EU) 2018/231 of the European Central Bank (ECB/2018/2) lays down requirements for the collection and reporting of pension fund (PF) statistics. The collection of this information is necessary to support the ECB in carrying out monetary and financial analysis, and for the contribution of the European System of Central Banks (ESCB) to the stability of the financial system. The first reporting under Regulation (EU) 2018/231 (ECB/2018/2) begins, as a rule, with quarterly data on assets for the third quarter of 2019 and annual data on liabilities and number of pension scheme members for 2019. It is therefore necessary to update the framework for reporting statistics on PFs set out in Guideline ECB/2014/15.

(2) Guideline ECB/2014/15 already provides for the reporting of statistical information on PFs by the national central banks (NCBs). Data relating to PFs are transmitted to the ECB on the basis of data currently available at national level. The relevant provisions of Guideline ECB/2014/15 should be replaced in the light of the requirements stemming from Regulation (EU) 2018/231 (ECB/2018/2). In order to ensure a smooth transition, for the third and fourth quarters of 2019, NCBs should report statistical information on PFs both in accordance with Guideline ECB/2014/15 and with the requirements stemming from Regulation (EU) 2018/231 (ECB/2018/2).

(3) Amendments to the Tables 1.B., 1.H., 2.B. and 2.G. in Part 9 of Annex II are necessary in order to reflect updates to the European Banking Authority taxonomy. Tables 1.B., 1.D., 1.E., 1.F., 1.G., 1.H., 1.J., 2.B., 2.C., 2.D., 2.E., 2.F., 2.G. and 2.I. in Part 9 of Annex II should be amended in order to revise the frequency of reporting of the data by the NCBs to the ECB in accordance with Article 12(2) of Guideline ECB/2014/15. Moreover, a minor amendment to the table in Part 22 of Annex II is necessary to bring the table into line with definitions contained in Regulation (EU) No 549/2013 of the European Parliament and of the Council. A minor amendment to Table 2a in Part 23 of Annex II is necessary in order to provide a more complete picture of assets held by the reporting agents.

(4) Therefore, Guideline ECB/2014/15 should be amended accordingly,

HAS ADOPTED THIS GUIDELINE:

Article 1 Amendments

Guideline ECB/2014/15 is amended as follows:

1.(5) in Article 2, the following point (5) is added: pension fund (PF) has the same meaning as defined in point (1) of Article 1 of Regulation (EU) 2018/231 of the European Central Bank (ECB/2018/2).

2. Article 26 is amended as follows:

(a)Article 26 Statistics on PFs; the title is replaced by the following:

(b) 1. (a) (b) paragraph 1 is replaced by the following: Scope of reporting of data up to and including the fourth quarter of 2019 General NCBs shall report to the ECB statistical information on PFs up to and including data for the fourth quarter of 2019, as laid down in paragraphs 1 to 5 of this Article and in accordance with Part 22 of Annex II. Data relating to PFs shall be transmitted on the basis of data currently available at national level. Where actual data are unavailable, estimates shall be provided on a best efforts basis. The reporting population shall comprise PFs resident in the euro-area Member States. Outstanding amounts and financial transactions NCBs shall report outstanding amounts at the end of the reference period and financial transactions during the quarter, which shall be derived in accordance with the ESA 2010.;

(c) 6. (a) (b) 7. 8. 9. 10. 11. 12. 13. 14. 15. the following paragraphs 6 to 15 are added: Scope of reporting in accordance with Regulation (EU) 2018/231 (ECB/2018/2) General In accordance with Regulation (EU) 2018/231 (ECB/2018/2), NCBs shall report to the ECB statistical information on assets and liabilities of PFs as well as information on the number of members of pension schemes as laid down in paragraphs 6 to 15 of this Article and in accordance with Part 24 of Annex II to this Guideline. These requirements shall cover end-of-quarter stock data and quarterly flow adjustments on assets and liabilities of PFs, as well as annual data on members. Without prejudice to Article 12(2) of Regulation (EU) 2018/231 (ECB/2018/2), the first reporting under Regulation (EU) 2018/231 (ECB/2018/2) begins with quarterly data on assets for the third quarter of 2019 and annual data on liabilities and number of pension scheme members for 2019. Flow adjustments NCBs shall report to the ECB separate data on revaluation adjustments (covering both price and exchange-rate changes) and reclassification adjustments, in accordance with Part 24 of Annex II and with Annex IV. Financial transactions, including adjustments, shall be derived in accordance with the ESA 2010. NCBs may deviate from the ESA 2010 due to divergent national practices for the purposes of Article 5 (b) and (c) of Regulation (EU) 2018/231 (ECB/2018/2). Where asset-by-asset (a-b-a) stock information is available, revaluation adjustments may be derived in accordance with a common Eurosystem method, i.e. the flow-derivation method referred to in Part 7 of Annex IV. Approximations of financial transactions on liabilities may be derived in line with Part 7 of Annex IV. Reporting frequency and deadline (a) NCBs shall report to the ECB the required quarterly data by close of business on the 10th working day following the deadline specified in Article 8(1) of Regulation (EU) 2018/231 (ECB/2018/2). For a transitional period covering the reporting of data for the third quarter of 2019, the fourth quarter of 2019 and the first quarter of 2020, this deadline is extended to the 35th working day following the abovementioned deadline for reference period Q3 of 2019, to the 30th working day following the abovementioned deadline for reference period Q4 of 2019 and to the 25th working day following the abovementioned deadline for reference period Q1 of 2020. (b) NCBs shall report to the ECB the required annual data by close of business on the 10th working day following the deadline specified in Article 8(2) of Regulation (EU) 2018/231 (ECB/2018/2). For a transitional period covering the first reporting of annual data for 2019, this deadline is extended to the 35th working day following the abovementioned deadline. (c) The exact transmission dates shall be communicated to NCBs in advance in the form of a reporting calendar provided by the ECB by September of each year. (d) In the first reporting of quarterly data to the ECB, NCBs shall be required to submit data on outstanding amounts. Flow adjustments shall be transmitted on a best efforts basis. Revision policy The following general rules shall apply to revisions of quarterly and annual data: Derogations and grossing-up To ensure the quality of the statistics on PFs, where NCBs grant derogations to small PFs in accordance with Article 7(1) of Regulation (EU) 2018/231 (ECB/2018/2), they shall gross up the quarterly PF data reported to the ECB to 100 % coverage. NCBs may choose the procedure for grossing up to 100 % coverage based on the data collected in accordance with Article 7(1)(a) to (d) of Regulation (EU) 2018/231 (ECB/2018/2). Derivation of aggregated data for securities NCBs shall derive the aggregated quarterly data on assets and liabilities for PFs in accordance with Tables 1a to 1c of Part 24 of Annex II as follows: Breakdown of holdings of IF shares/units by main investment objective NCBs shall transmit to the ECB best estimates on the PF holdings of IF shares/units broken down by main investment objective (i.e. bond funds, equity funds, mixed funds, real estate funds, hedge funds and other funds). These data may be derived by mapping the information provided on an s-b-s basis in accordance with Regulation (EU) 2018/231 (ECB/2018/2) to the information derived from the CSDB as the reference database. If the IF shares/units held are not found in the CSDB, the NCBs shall estimate the missing data or use alternative sources to derive the data. Reporting of quarterly estimates for liabilities NCBs shall transmit to the ECB quarterly estimates for liabilities of PFs derived in accordance with Article 4(2) of Regulation (EU) 2018/231 (ECB/2018/2). Valuation methods and/or accounting rules The valuation methods according to the ESA 2010 and/or accounting rules in Article 6 of Regulation (EU) 2018/231 (ECB/2018/2) shall also apply when the NCBs report PF data to the ECB. Explanatory notes NCBs shall submit explanatory notes setting out the reasons for significant revisions as well as for any revisions provided outside the regular production periods mentioned in paragraph 8(c) of this Article. In addition, the NCBs shall provide the ECB with explanatory notes concerning reclassification adjustments. Compilation approach NCBs shall collect data from all PFs resident in their Member State, in accordance with Article 2(1) of Regulation (EU) 2018/231 (ECB/2018/2)..

(a) during the regular quarterly production periods, i.e. for a given reference quarter, from the deadline specified in paragraph 7(a) to the day the data are disseminated back to the NCBs, NCBs may revise the data covering the previous reference quarter;

(b) during the regular annual production periods, i.e. for a given reference year, from the deadline specified in paragraph 7(b) to the day the data are disseminated back to the NCBs, NCBs may revise the data covering the previous reference year;

(c) outside the regular production periods referred to in paragraphs (a) and (b) above, NCBs may also revise data covering previous reference periods where this significantly improves the quality of the data.

(a) For securities with ISIN codes, the NCBs shall map the information provided on a security-by-security (s-b-s) basis to the information derived from the Centralised Securities Database (CSDB) as the reference database. The mapped s-b-s information shall be used to compile the value of assets and liabilities in euro and to derive the necessary breakdowns for each individual security held or issued by the PF. If the security identifiers are not found in the CSDB, or the information necessary to compile the assets and liabilities in accordance with Tables 1a to 1c of Part 24 of Annex II is not available from the CSDB, the NCBs shall estimate the missing data.

(b) NCBs shall aggregate the data on securities derived under paragraph (a) and add them to the information reported for securities without ISIN codes to produce aggregates for: (i) debt securities broken down by maturity (original) and counterparty (sector and residency); (ii) equity broken down by instrument and counterparty (sector and residency); and (iii) investment fund (IF) shares/units broken down by type of investment fund and residency of counterparty.

3. Annexes II, III, and IV are amended in accordance with the Annex to this Guideline.

Article 2 Taking effect and implementation

1. This Guideline shall take effect on the day of its notification to the NCBs of the Member States whose currency is the euro.

2. The NCBs of the Member States whose currency is the euro shall comply with this Guideline from 2 October 2019.

Article 3 Addressees

This Guideline is addressed to the NCBs of the Member States whose currency is the euro.

Done at Frankfurt am Main, 7 June 2019. For the Governing Council of the ECB The President of the ECB Mario Draghi

ANNEX

ANNEX

Annexes II, III, and IV Guideline ECB/2014/15 are amended as follows:

1. Annex II is amended as follows:

1.

(a) Part 9 is replaced by the following:

(a)

PART 9 A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.ABCDEFGHIJLMNOPQRSA.B.C.ABCDEFGHIJLMNOPQRSA.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.A.B.C.

CBD Annual - Reporters Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Reporting population Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant No. of stand alone credit institutions No. of credit institutions consolidated in banking groups No. of banking groups Total number of credit institutions * CBD Annual - Profitability and efficiency - IFRS FINREP Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Consolidated Income Statement Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Interest income* Financial assets held for trading Financial assets designated at fair value through profit or loss Available-for-sale financial assets Loans and receivables* Held-to-maturity investments Derivatives - Hedge accounting, interest rate risk Other assets Interest income on liabilities (Interest expenses) (Financial liabilities held for trading ) (Financial liabilities designated at fair value through profit or loss) (Financial liabilities measured at amortised cost) (Derivatives - Hedge accounting, interest rate risk) (Other liabilities) (Interest expense on assets) (Expenses on share capital repayable on demand) Dividend income Fee and commission income (Fee and commission expenses) Gains or (-) losses on derecognition of financial assets & liabilities not measured at fair value through profit or loss Gains or (-) losses on financial assets and liabilities held for trading, net Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net Gains or (-) losses from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net Other operating income (Other operating expenses) Total operating income, net (Administration costs) (Staff expenses) (Other administrative expenses) (Depreciation) (Provisions or (-) reversal of provisions) (Commitments and guarantees given) (Other provisions) (Impairment on financial assets not measured at fair value through profit or loss) (Financial assets measured at cost [unquoted equity]) (Available-for-sale financial assets) (Loans and receivables [including finance leases]) (Held to maturity investments) (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) (Impairment or (-) reversal of impairment on non-financial assets) (Property, plant and equipment) (Investment properties) (Goodwill) (Intangible assets [other than goodwill]) (Other) Negative goodwill recognised in profit or loss Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS (Tax expense or (-) income related to profit or loss from continuing operations) PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or (-) loss after tax from discontinued operations Profit or (-) loss before tax from discontinued operations (Tax expense or (-) income related to discontinued operations) PROFIT OR (-) LOSS FOR THE YEAR Attributable to minority interest Attributable to owners of the parent CBD Annual - Profitability and efficiency - GAAP FINREP Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Consolidated Income Statement Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Interest income (Interest expenses) Dividend income Fee and commission income (Fee and commission expenses) Gains or (-) losses on derecognition of financial assets & liabilities not measured at fair value through profit or loss Gains or (-) losses on financial assets and liabilities held for trading, net Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net Gains or (-) losses on non-trading financial assets and liabilities, net Gains or (-) losses from hedge accounting, net Exchange differences, net Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net Gains (losses) on derecognition of assets other than held for sale, net Other operating income (Other operating expenses) Total operating income, net (Administration costs) (Staff expenses) (Other administrative expenses) (Depreciation) (Provisions or (-) reversal of provisions) (Commitments and guarantees given) (Other provisions) (Increases or (-) decreases of the fund for general banking risks, net) (Impairment on financial assets not measured at fair value through profit or loss) (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) (Impairment or (-) reversal of impairment on non-financial assets) (Property, plant and equipment) (Investment properties) (Goodwill) (Intangible assets [other than goodwill]) (Other) Negative goodwill recognised in profit or loss Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS (Tax expense or (-) income related to profit or loss from continuing operations) PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS Extraordinary profit or (-) loss after tax Extraordinary profit or loss before tax (Tax expense or (-) income related to extraordinary profit or loss) PROFIT OR (-) LOSS FOR THE YEAR Attributable to minority interest Attributable to owners of the parent CBD Annual - Profitability and efficiency - NON-FINREP Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Consolidated Income Statement Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Net interest income Interest income (Interest expenses) Dividend income Net fee and commission income Fee and commission income (Fee and commission expenses) Trading and foreign exchange results Other operating income (Other operating expenses) Total operating income, net (Administration costs) (Staff expenses) (Other administrative expenses) (Depreciation) (Provisions or (-) reversal of provisions) (Impairment on financial assets not measured at fair value through profit or loss) (Impairment or (-) reversal of impairment on non-financial assets) PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS PROFIT OR (-) LOSS FOR THE YEAR CBD Annual - Profitability and efficiency - FULL SAMPLE Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Consolidated Income Statement Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Net interest income* Dividend income Net fee and commission income* Trading and foreign exchange results* Other operating income Total operating income, net* (Total operating expenses)* PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS PROFIT OR (-) LOSS FOR THE YEAR* CBD Annual - Profitability and efficiency - IFRS FINREP Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Return on Equity (RoE) Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant No. of institutions with RoE < 0 No. of institutions with RoE 0-5 % No. of institutions with RoE 5-10 % No. of institutions with RoE 10-15 % No. of institutions with RoE 15-20 % No. of institutions with RoE > 20 % % of total banking assets of institutions with RoE < 0 % of total banking assets of institutions with RoE 0-5 % % of total banking assets of institutions with RoE 5-10 % % of total banking assets of institutions with RoE 10-15 % % of total banking assets of institutions with RoE 15-20 % % of total banking assets of institutions with RoE > 20 % CBD Annual - Profitability and efficiency - GAAP FINREP Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Return on Equity (RoE) Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant No. of institutions with RoE < 0 No. of institutions with RoE 0-5 % No. of institutions with RoE 5-10 % No. of institutions with RoE 10-15 % No. of institutions with RoE 15-20 % No. of institutions with RoE > 20 % % of total banking assets of institutions with RoE < 0 % of total banking assets of institutions with RoE 0-5 % % of total banking assets of institutions with RoE 5-10 % % of total banking assets of institutions with RoE 10-15 % % of total banking assets of institutions with RoE 15-20 % % of total banking assets of institutions with RoE > 20 % CBD Annual - Profitability and efficiency - NON-FINREP Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Return on Equity (RoE) Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant No. of institutions with RoE < 0 No. of institutions with RoE 0-5 % No. of institutions with RoE 5-10 % No. of institutions with RoE 10-15 % No. of institutions with RoE 15-20 % No. of institutions with RoE > 20 % % of total banking assets of institutions with RoE < 0 % of total banking assets of institutions with RoE 0-5 % % of total banking assets of institutions with RoE 5-10 % % of total banking assets of institutions with RoE 10-15 % % of total banking assets of institutions with RoE 15-20 % % of total banking assets of institutions with RoE > 20 % CBD Annual - Profitability and efficiency - FULL SAMPLE Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Return on Equity (RoE) Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant No. of institutions with RoE < 0 No. of institutions with RoE 0-5 % No. of institutions with RoE 5-10 % No. of institutions with RoE 10-15 % No. of institutions with RoE 15-20 % No. of institutions with RoE > 20 % % of total banking assets of institutions with RoE < 0 % of total banking assets of institutions with RoE 0-5 % % of total banking assets of institutions with RoE 5-10 % % of total banking assets of institutions with RoE 10-15 % % of total banking assets of institutions with RoE 15-20 % % of total banking assets of institutions with RoE > 20 % CBD Annual - Balance sheet - IFRS FINREP Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Assets Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Cash, cash balances at central banks and other demand deposits Financial assets held for trading Derivatives held for trading Equity instruments Debt securities Loans and advances Financial assets designated at fair value through profit or loss Equity instruments Debt securities Loans and advances Available-for-sale financial assets Equity instruments Debt securities Loans and advances Loans and receivables Debt securities Loans and advances Held-to-maturity investments Debt securities Loans and advances Derivatives–Hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Investments in associates, subsidiaries and joint ventures Tangible assets Intangible assets Tax assets Current tax assets Deferred tax assets Other assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS* Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Liabilities Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Financial liabilities held for trading Derivatives held for trading Short positions Deposits Debt securities issued Other financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Deposits Debt securities issued Other financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Deposit Debt securities issued Other financial liabilities measured at amortised cost Derivatives–Hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities Current tax liabilities Deferred tax liabilities Other liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Equity and minority interest Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Capital Share premium Equity instruments issued other than capital Other Equity Accumulated other comprehensive income Retained earnings Revaluation reserves Other Reserves (Treasury shares) Profit or loss attributable to owners of the parent (Interim dividends) Minority interest TOTAL EQUITY TOTAL LIABILITIES AND EQUITY Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Loan commitments, financial guarantees and other commitments Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Given Loan commitments* Financial guarantees* Other commitments Received Loan commitments* Financial guarantees* Other commitments CBD Annual - Balance sheet - GAAP FINREP Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Assets Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Cash, cash balances at central banks and other demand deposits Financial assets held for trading Derivatives held for trading Equity instruments Debt securities Loans and advances Non-trading non-derivative financial assets measured at fair value through profit or loss Equity instruments Debt securities Loan and advances Non-trading non-derivative financial assets measured at fair value to equity Equity instruments Debt securities Loan and advances Non-trading debt instruments measured at a cost-based method Debt securities Loans and advances Other non-trading non-derivative financial assets Equity instruments Debt securities Loans and advances Derivatives–Hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Investments in associates, subsidiaries and joint ventures Tangible assets Intangible assets Tax assets Current tax assets Deferred tax assets Other assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS* Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Liabilities Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Financial liabilities held for trading Derivatives held for trading Short positions Deposits Debt securities issued Other financial liabilities held for trading Non-trading non-derivative financial liabilities measured at a cost-based method Deposits Debt securities issued Other financial liabilities Derivatives–Hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities Current tax liabilities Deferred tax liabilities Other liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Equity and minority interest Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Capital Share premium Equity instruments issued other than capital Other Equity Accumulated other comprehensive income Retained earnings Revaluation reserves Fair value reserves Other Reserves First consolidation differences (Treasury shares) Profit or loss attributable to owners of the parent (Interim dividends) Minority interest TOTAL EQUITY TOTAL LIABILITIES AND EQUITY Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Loan commitments, financial guarantees and other commitments Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Given Loan commitments* Financial guarantees* Other commitments Received Loan commitments* Financial guarantees* Other commitments CBD Annual - Balance sheet - NON-FINREP Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Assets Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Cash, cash balances at central banks Loans and advances Debt securities Equity instruments Residual assets TOTAL ASSETS Memorandum items Financial assets held for trading Investments in associates, subsidiaries and joint ventures Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Liabilities Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Deposits Debt securities issued Provisions Residual liabilities TOTAL LIABILITIES Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Equity and minority interest Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Capital TOTAL EQUITY TOTAL LIABILITIES AND EQUITY CBD Annual - Balance sheet - FULL SAMPLE Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Assets Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Cash, cash balances at central banks Loans and advances* Debt securities* Equity instruments* Residual assets TOTAL ASSETS* Memorandum items Financial assets held for trading Investments in associates, subsidiaries and joint ventures Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Liabilities Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Deposits * Debt securities issued Provisions Residual liabilities TOTAL LIABILITIES* Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Equity and minority interest Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Capital TOTAL EQUITY* TOTAL LIABILITIES AND EQUITY CBD Annual -Balance sheet - IFRS FINREP Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Assets Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Loans and advances* Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households Debt securities Central banks General governments* Credit institutions Other financial corporations Non-financial corporations Equity instruments of which: credit institutions of which: other financial corporations of which: non-financial corporations Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Memorandum items Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Subordinated financial liabilities Deposits Debt securities issued CBD Annual - Balance sheet - GAAP FINREP Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Assets Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Loans and advances* Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households Debt securities Central banks General governments* Credit institutions Other financial corporations Non-financial corporations Equity instruments of which: credit institutions of which: other financial corporations of which: non-financial corporations Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Memorandum items Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Subordinated financial liabilities Deposits Debt securities issued CBD Annual - Balance sheet - NON-FINREP Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Assets Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Loans and advances General governments Central banks Credit institutions Other CBD Annual - Balance sheet - FULL SAMPLE Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Assets Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Loans and advances General governments Central banks Credit institutions Other CBD Annual - Asset quality - FINREP reporters (IFRS and GAAP) Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Forborne exposures Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Debt securities - Gross carrying amount of exposures with forbearance measures Debt securities - Gross carrying amount of performing exposures with forbearance measures Debt securities - Gross carrying amount of performing exposures with forbearance measures of which under probation Debt securities - Gross carrying amount of non-performing exposures with forbearance measures Debt securities - Gross carrying amount of non-performing exposures with forbearance measures of which under probation Debt securities - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - performing exposures with forebearance measures Debt securities - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures Loans and advances - Gross carrying amount of exposures with forbearance measures* Loans and advances - Gross carrying amount of performing exposures with forbearance measures* Loans and advances - Gross carrying amount of performing exposures with forbearance measures of which under probation Loans and advances - Gross carrying amount of non-performing exposures with forbearance measures* Loans and advances - Gross carrying amount of non-performing exposures with forbearance measures of which under probation Loans and advances - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - performing exposures with forebearance measures Loans and advances - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Total gross carrying amount of exposures Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Debt securities Central banks General governments Credit institutions Other financial corporations Non-financial corporations Loans and advances* Central banks General governments Credit institutions Other financial corporations Non-financial corporations* Households* Off-balance sheet exposures Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Total gross carrying amount of performing exposures Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Debt securities Central banks General governments Credit institutions Other financial corporations Non-financial corporations Loans and advances* Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households Off-balance sheet exposures Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Total gross carrying amount of performing exposures - Not past due or Past due <= 30 days Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Debt securities Central banks General governments Credit institutions Other financial corporations Non-financial corporations Loans and advances Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Total gross carrying amount of performing exposures - Past due > 30 days <= 60 days Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Debt securities Central banks General governments Credit institutions Other financial corporations Non-financial corporations Loans and advances Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Total gross carrying amount of performing exposures - Past due > 60 days <= 90 days Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Debt securities Central banks General governments Credit institutions Other financial corporations Non-financial corporations Loans and advances Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Total gross carrying amount of non-performing exposures Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Debt securities* Central banks General governments Credit institutions Other financial corporations Non-financial corporations Loans and advances* Central banks General governments Credit institutions Other financial corporations Non-financial corporations* Households* Off-balance sheet exposures Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Total gross carrying amount of non-performing exposures - Unlikely to pay that are not past-due or past-due < = 90 days Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Debt securities Central banks General governments Credit institutions Other financial corporations Non-financial corporations Loans and advances Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Total gross carrying amount of non-performing exposures - Past due > 90 days <= 180 days Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Debt securities Central banks General governments Credit institutions Other financial corporations Non-financial corporations Loans and advances Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Total gross carrying amount of non-performing exposures - Past due > 180 days <= 1 year Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Debt securities Central banks General governments Credit institutions Other financial corporations Non-financial corporations Loans and advances Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Total gross carrying amount of non-performing exposures - Past due > 1 year Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Debt securities Central banks General governments Credit institutions Other financial corporations Non-financial corporations Loans and advances Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Total gross carrying amount of non-performing exposures - Of which: defaulted Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Debt securities Central banks General governments Credit institutions Other financial corporations Non-financial corporations Loans and advances Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Accumulated impairment, accumulated changes in fair value due to credit risk and provisions Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Debt securities Central banks General governments Credit institutions Other financial corporations Non-financial corporations Loans and advances Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households Off-balance sheet exposures Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Accumulated impairment, accumulated changes in fair value due to credit risk and provisions on performing exposures Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Debt securities Central banks General governments Credit institutions Other financial corporations Non-financial corporations Loans and advances Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households Off-balance sheet exposures Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Accumulated impairment, accumulated changes in fair value due to credit risk and provisions on non-performing exposures Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Debt securities* Central banks General governments Credit institutions Other financial corporations Non-financial corporations Loans and advances* Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households Off-balance sheet exposures Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Collateral received on non-performing exposures Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Debt securities Central banks General governments Credit institutions Other financial corporations Non-financial corporations Loans and advances Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households Off-balance sheet exposures Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Financial guarantees received on non-performing exposures Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Debt securities Central banks General governments Credit institutions Other financial corporations Non-financial corporations Loans and advances Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households Off-balance sheet exposures CBD Annual - Asset quality - IFRS FINREP Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Impaired debt instruments - Total gross carrying amount of impaired assets Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Loans and receivables Debt securities Loans and advances Held-to-maturity investments Debt securities Loans and advances Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Impaired debt instruments - Allowances for individual assessed financial assets Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Loans and receivables Debt securities Loans and advances Held-to-maturity investments Debt securities Loans and advances Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Impaired debt instruments - Allowances for collectively assessed financial assets Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Loans and receivables Debt securities Loans and advances Held-to-maturity investments Debt securities Loans and advances Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Impaired debt instruments - Allowances for incurred but not reported losses Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Loans and receivables Debt securities Loans and advances Held-to-maturity investments Debt securities Loans and advances CBD Annual - Asset quality - GAAP FINREP Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Impaired debt instruments - Non-trading debt instruments measured at a cost-based method Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Total gross carrying amount of impaired assets Debt securities Loans and advances Allowances for individual assessed financial assets Debt securities Loans and advances Allowances for collectively assessed financial assets Debt securities Loans and advances CBD Annual - Asset quality - NON-FINREP Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Non-performing exposures Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Gross carrying amount Performing exposures Non-performing exposures* Forborne exposures Accumulated impairment, accumulated changes in fair value due to credit risk and provisions* CBD Annual - GEOGRAPHICAL CONCENTRATION Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Total original exposure value Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant AT BE BG HR CY CZ DK EE FI FR DE EL HU IE IT LV LT LU MT NL PL PT RO SK SI ES SE UK NO US (United States) HK (Hong Kong) BR (Brazil) CN (China) JP (Japan) CH (Switzerland) MX (Mexico) AU (Australia) SG (Singapore) TR (Turkey) RU (Russian federation) KY (Cayman Islands) IN (India) KR (South Korea) ZA (South Africa) CA (Canada) Memorandum items Non-domestic original exposure Total original exposure Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Total exposures in default Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant AT BE BG HR CY CZ DK EE FI FR DE EL HU IE IT LV LT LU MT NL PL PT RO SK SI ES SE UK NO US (United States) HK (Hong Kong) BR (Brazil) CN (China) JP (Japan) CH (Switzerland) MX (Mexico) AU (Australia) SG (Singapore) TR (Turkey) RU (Russian federation) KY (Cayman Islands) IN (India) KR (South Korea) ZA (South Africa) CA (Canada) Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Total exposure value Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant AT BE BG HR CY CZ DK EE FI FR DE EL HU IE IT LV LT LU MT NL PL PT RO SK SI ES SE UK NO US (United States) HK (Hong Kong) BR (Brazil) CN (China) JP (Japan) CH (Switzerland) MX (Mexico) AU (Australia) SG (Singapore) TR (Turkey) RU (Russian federation) KY (Cayman Islands) IN (India) KR (South Korea) ZA (South Africa) CA (Canada) Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Total exposures collateralized by immovable residential property Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant AT BE BG HR CY CZ DK EE FI FR DE EL HU IE IT LV LT LU MT NL PL PT RO SK SI ES SE UK Non-EU countries Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Total exposures collateralized by immovable commercial property Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant AT BE BG HR CY CZ DK EE FI FR DE EL HU IE IT LV LT LU MT NL PL PT RO SK SI ES SE UK Non-EU countries CBD Annual - GEOGRAPHICAL CONCENTRATION - FINREP reporters (IFRS and GAAP) Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Domestic activities Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Loans and advances Debt securities Total assets Deposits Debt securities issued Total liabilities Interest income (Interest expense) Total operating income, net Profit or loss for the year Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Non-domestic activities Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Loans and advances Debt securities Total assets Deposits Debt securities issued Total liabilities Interest income (Interest expense) Total operating income, net Profit or loss for the year CBD Annual - COUNTERPARTY CONCENTRATION Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Large exposures (total) Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Large exposures (total) Large exposures - Over 10 % of capital or EUR 300 mln. Large exposures - Institutions Large exposures - Unregulated financial Entities CBD Annual - COUNTERPARTY CONCENTRATION - FINREP reporters (IFRS and GAAP) Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Exposures to central banks Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant On demand [call] and short notice [current account] Credit card debt Finance leases Reverse repurchase loans Other term loans Advances that are not loans LOANS AND ADVANCES Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Exposures to general governments Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant On demand [call] and short notice [current account] Credit card debt Trade receivables Finance leases Reverse repurchase loans Other term loans Advances that are not loans LOANS AND ADVANCES* of which: mortgage loans [Loans collateralized by immovable property] of which: other collateralized loans Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Exposures to credit institutions Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant On demand [call] and short notice [current account] Credit card debt Trade receivables Finance leases Reverse repurchase loans Other term loans Advances that are not loans LOANS AND ADVANCES of which: mortgage loans [Loans collateralized by immovable property] of which: other collateralized loans Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Exposures to other financial corporations Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant On demand [call] and short notice [current account] Credit card debt Trade receivables Finance leases Reverse repurchase loans Other term loans Advances that are not loans LOANS AND ADVANCES of which: mortgage loans [Loans collateralized by immovable property] of which: other collateralized loans Memorandum items: Maximum amount of the collateral/guarantee that can be considered Loans collateralized by immovable property Other collateralized loans Financial guarantees received Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Exposures to non-financial corporations Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant On demand [call] and short notice [current account] Credit card debt Trade receivables Finance leases Reverse repurchase loans Other term loans Advances that are not loans LOANS AND ADVANCES* of which: mortgage loans [Loans collateralized by immovable property] of which: other collateralized loans of which: project finance loans Memorandum items: Maximum amount of the collateral/guarantee that can be considered Loans collateralized by immovable property Other collateralized loans Financial guarantees received Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Exposures to households Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant On demand [call] and short notice [current account] Credit card debt Trade receivables Finance leases Reverse repurchase loans Other term loans Advances that are not loans LOANS AND ADVANCES* of which: mortgage loans [Loans collateralized by immovable property] of which: other collateralized loans of which: credit for consumption of which: lending for house purchase Memorandum items: Maximum amount of the collateral/guarantee that can be considered Loans collateralized by immovable property Other collateralized loans Financial guarantees received Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Loans and advances to non-financial corporations - Gross carrying amount Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Agriculture, forestry and fishing Mining and quarrying Manufacturing Electricity, gas, steam and air conditioning supply Water supply Construction Wholesale and retail trade Transport and storage Accommodation and food service activities Information and communication Real estate activities Professional, scientific and technical activities Administrative and support service activities Public administration and defence, compulsory social security Education Human health services and social work activities Arts, entertainment and recreation Other services Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Loans and advances to non-financial corporations - Accumulated impairment or Accumulated changes in fair value due to credit risk Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Agriculture, forestry and fishing Mining and quarrying Manufacturing Electricity, gas, steam and air conditioning supply Water supply Construction Wholesale and retail trade Transport and storage Accommodation and food service activities Information and communication Real estate activities Professional, scientific and technical activities Administrative and support service activities Public administration and defence, compulsory social security Education Human health services and social work activities Arts, entertainment and recreation Other services CBD Annual - FUNDING CONCENTRATION - FINREP reporters (IFRS and GAAP) Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Carrying amount (FINREP-IFRS) Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Derivatives Short positions Equity instruments Debt securities Deposits Central banks Current accounts / overnight deposits Deposits with agreed maturity Deposits redeemable at notice Repurchase agreements General governments Current accounts / overnight deposits Deposits with agreed maturity Deposits redeemable at notice Repurchase agreements Credit institutions Current accounts / overnight deposits Deposits with agreed maturity Deposits redeemable at notice Repurchase agreements Other financial corporations Current accounts / overnight deposits Deposits with agreed maturity Deposits redeemable at notice Repurchase agreements Non-financial corporations Current accounts / overnight deposits Deposits with agreed maturity Deposits redeemable at notice Repurchase agreements Households Current accounts / overnight deposits Deposits with agreed maturity Deposits redeemable at notice Repurchase agreements Debt securities issued Certificates of deposits Asset-backed securities Covered bonds Hybrid contracts Other debt securities issued Convertible compound financial instruments Non-convertible Other financial liabilities FINANCIAL LIABILITIES Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Carrying amount (FINREP-GAAP) Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Derivatives Short positions Equity instruments Debt securities Deposits Central banks Current accounts / overnight deposits Deposits with agreed maturity Deposits redeemable at notice Repurchase agreements General governments Current accounts / overnight deposits Deposits with agreed maturity Deposits redeemable at notice Repurchase agreements Credit institutions Current accounts / overnight deposits Deposits with agreed maturity Deposits redeemable at notice Repurchase agreements Other financial corporations Current accounts / overnight deposits Deposits with agreed maturity Deposits redeemable at notice Repurchase agreements Non-financial corporations Current accounts / overnight deposits Deposits with agreed maturity Deposits redeemable at notice Repurchase agreements Households Current accounts / overnight deposits Deposits with agreed maturity Deposits redeemable at notice Repurchase agreements Debt securities issued Certificates of deposits Asset-backed securities Covered bonds Hybrid contracts Other debt securities issued Convertible compound financial instruments Non-convertible Other financial liabilities FINANCIAL LIABILITIES Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Total amount received Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Retail funding Sight deposits Fixed-term deposits with an initial maturity < 30 days Fixed-term deposits with an initial maturity > 30 days Savings accounts Wholesale funding* Unsecured Secured* CBD Annual - Liquidity and funding Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Liquid assets Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant TOTAL UNADJUSTED LIQUID ASSETS* Total unadjusted LEVEL 1 assets excluding extremely high quality covered bonds Withdrawable central bank reserves Central bank assets Central government assets Other liquid assets which can be included in the category of Central Bank exposures or Publically Guaranteed exposures Total unadjusted LEVEL 1 extremely high quality covered bonds Total unadjusted LEVEL 2A assets Total unadjusted LEVEL 2B assets Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories LIQUIDITY COVERAGE Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Liquidity buffer* Net liquidity outflow* Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories ITEMS REQUIRING STABLE FUNDING Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Amount extremely high liquidity and credit quality within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Amount high liquidity and credit quality within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Amount other assets within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories ITEMS REQUIRING STABLE FUNDING - assets referred to in Article 416 Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Amount extremely high liquidity and credit quality within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Amount high liquidity and credit quality within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Amount other assets within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories ITEMS REQUIRING STABLE FUNDING - securities and money market instruments not reported in 1.1 qualifying for credit step 1 under Article 122 Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Amount extremely high liquidity and credit quality within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Amount high liquidity and credit quality within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Amount other assets within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories ITEMS REQUIRING STABLE FUNDING - securities and money market instruments not reported in 1.1 qualifying for credit step 2 under Article 122 Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Amount extremely high liquidity and credit quality within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Amount high liquidity and credit quality within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Amount other assets within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories ITEMS REQUIRING STABLE FUNDING - other securities and money market instruments not reported elsewhere Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Amount extremely high liquidity and credit quality within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Amount high liquidity and credit quality within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Amount other assets within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories ITEMS REQUIRING STABLE FUNDING - equity securities of non-financial entities listed on a major index in a recognised exchange Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Amount extremely high liquidity and credit quality within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Amount high liquidity and credit quality within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Amount other assets within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories ITEMS REQUIRING STABLE FUNDING - other equity securities Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Amount extremely high liquidity and credit quality within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Amount high liquidity and credit quality within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Amount other assets within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories ITEMS REQUIRING STABLE FUNDING - gold Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Amount extremely high liquidity and credit quality within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Amount high liquidity and credit quality within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Amount other assets within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories ITEMS REQUIRING STABLE FUNDING - other precious metals Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Amount extremely high liquidity and credit quality within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Amount high liquidity and credit quality within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Amount other assets within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories ITEMS REQUIRING STABLE FUNDING - non-renewable loans and receivables Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories ITEMS REQUIRING STABLE FUNDING - non-renewable loans and receivables reported in 1.9 that are collateralised by real estate Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories ITEMS REQUIRING STABLE FUNDING - derivatives receivables Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories ITEMS REQUIRING STABLE FUNDING - any other assets Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories ITEMS REQUIRING STABLE FUNDING - assets deducted from own funds not requiring stable funding Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories ITEMS REQUIRING STABLE FUNDING - undrawn committed credit facilities that qualify as medium risk or medium/low risk under Annex I. Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant within three months Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories ITEMS PROVIDING STABLE FUNDING Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories ITEMS PROVIDING STABLE FUNDING - own funds after deduction have been applied where apropriate Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant after 12 months Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories ITEMS PROVIDING STABLE FUNDING - retail deposits Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories ITEMS PROVIDING STABLE FUNDING - liabilities from customers that are not financial customers Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories ITEMS PROVIDING STABLE FUNDING - liabilities from customers that are financial customers Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories ITEMS PROVIDING STABLE FUNDING - liabilities resulting from securities issued qualifying for the treatment in Article 129(4) or (5) Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories ITEMS PROVIDING STABLE FUNDING - liabilities resulting from securities defined in Article 52(4) of Directive 2009/65/EC Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories ITEMS PROVIDING STABLE FUNDING - other liabilities resulting from securities issued Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories ITEMS PROVIDING STABLE FUNDING - liabilities from derivatives payables contracts Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories ITEMS PROVIDING STABLE FUNDING - any other liabilities Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months CBD Annual - Asset encumbrance Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Carrying amount of encumbered assets Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Assets of the reporting institution* Loans on demand Equity instruments Debt securities of which: covered bonds of which: asset-backed securities of which: issued by general governments of which: issued by financial corporations of which: issued by non-financial corporations Loans and advances other than loans on demand of which: mortgage loans Other assets Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Carrying amount of encumbered assets of which: issued by other entities of the group Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Assets of the reporting institution Loans on demand Equity instruments Debt securities of which: covered bonds of which: asset-backed securities of which: issued by financial corporations of which: issued by non-financial corporations Loans and advances other than loans on demand of which: mortgage loans Other assets Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Carrying amount of encumbered assets of which: central bank's eligible Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Assets of the reporting institution Loans on demand Equity instruments Debt securities of which: covered bonds of which: asset-backed securities of which: issued by general governments of which: issued by financial corporations of which: issued by non-financial corporations Loans and advances other than loans on demand of which: mortgage loans Other assets Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Carrying amount of non-encumbered assets Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Assets of the reporting institution* Loans on demand Equity instruments Debt securities of which: covered bonds of which: asset-backed securities of which: issued by general governments of which: issued by financial corporations of which: issued by non-financial corporations Loans and advances other than loans on demand of which: mortgage loans Other assets Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Carrying amount of non-encumbered assets of which: issued by other entities of the group Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Assets of the reporting institution Loans on demand Equity instruments Debt securities of which: covered bonds of which: asset-backed securities of which: issued by financial corporations of which: issued by non-financial corporations Loans and advances other than loans on demand of which: mortgage loans Other assets Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Carrying amount of non-encumbered assets of which: central bank's eligible Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Assets of the reporting institution Loans on demand Equity instruments Debt securities of which: covered bonds of which: asset-backed securities of which: issued by general governments of which: issued by financial corporations of which: issued by non-financial corporations Loans and advances other than loans on demand of which: mortgage loans Other assets Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Collateral received by the reporting institution Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Fair value of encumbered collateral received or own debt securities issued* Fair value of non-encumbered collateral received or own debt securities issued available for encumbrance* CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Table x.x Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant OWN FUNDS TIER 1 CAPITAL* COMMON EQUITY TIER 1 CAPITAL* Capital instruments eligible as CET1 Capital Paid up capital instruments Memorandum item: Capital instruments not eligible Share premium (-) Own CET1 instruments (-) Actual or contingent obligations to purchase own CET1 instruments Retained earnings Previous years retained earnings Profit or loss eligible Adjustments to CET1 Accumulated other comprehensive income Other reserves Funds for general banking risk Transitional adjustments due to grandfathered CET1 Capital instruments Minority interest given recognition in CET1 capital Transitional adjustments due to additional minority interests Adjustments to CET1 due to prudential filters Other transitional adjustments to CET1 Capital CET1 capital elements or deductions - other Deductions from CET1 (-) Goodwill (-) Other intangible assets (-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities (-) IRB shortfall of credit risk adjustments to expected losses (-) Defined benefit pension fund assets (-) Excess of deduction from AT1 items over AT1 Capital ADDITIONAL TIER 1 CAPITAL Capital instruments eligible as AT1 Capital Paid up capital instruments Memorandum item: Capital instruments not eligible Share premium (-) Own AT1 instruments (-) Actual or contingent obligations to purchase own AT1 instruments Transitional adjustments due to grandfathered AT1 Capital instruments Instruments issued by subsidiaries that are given recognition in AT1 Capital Transitional adjustments due to additional recognition in AT1 Capital of instruments issued by subsidiaries (-) Excess of deduction from T2 items over T2 Capital Other transitional adjustments to AT1 Capital Excess of deduction from AT1 items over AT1 Capital (deducted in CET1) (-) Additional deductions of AT1 Capital due to Article 3 CRR AT1 capital elements or deductions - other TIER 2 CAPITAL Capital instruments and subordinated loans eligible as T2 Capital Paid up capital instruments and subordinated loans Memorandum item: Capital instruments and subordinated loans not eligible Share premium (-) Own T2 instruments (-) Actual or contingent obligations to purchase own T2 instruments Transitional adjustments due to grandfathered T2 Capital instruments and subordinated loans Instruments issued by subsidiaries that are given recognition in T2 Capital Transitional adjustments due to additional recognition in T2 Capital of instruments issued by subsidiaries IRB Excess of provisions over expected losses eligible SA General credit risk adjustments Other transitional adjustments to T2 Capital Excess of deduction from T2 items over T2 Capital (deducted in AT1) (-) Additional deductions of T2 Capital due to Article 3 CRR T2 capital elements or deductions - other CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Original exposure pre-conversion factors Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES* Standardised approach (SA) SA exposure classes excluding securitisation positions Central governments or central banks Regional governments or local authorities Public sector entities Multilateral Development Banks International Organisations Institutions Corporates Retail Secured by mortgages on immovable property Exposures in default Items associated with particular high risk Covered bonds Claims on institutions and corporates with a short-term credit assessment Collective investments undertakings (CIU) Equity Other items Securitisation positions SA Internal ratings based Approach (IRB)* IRB approaches when neither own estimates of LGD nor Conversion Factors are used Central governments and central banks Institutions Corporates - SME Corporates - Specialised Lending Corporates - Other IRB approaches when own estimates of LGD and/or Conversion Factors are used Central governments and central banks Institutions Corporates - SME Corporates - Specialised Lending Corporates - Other Retail - Secured by real estate SME Retail - Secured by real estate non-SME Retail - Qualifying revolving Retail - Other SME Retail - Other non-SME Equity IRB Securitisation positions IRB Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Value adjustments Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Standardised approach (SA) SA exposure classes excluding securitisation positions Central governments or central banks Regional governments or local authorities Public sector entities Multilateral Development Banks International Organisations Institutions Corporates Retail Secured by mortgages on immovable property Exposures in default Items associated with particular high risk Covered bonds Claims on institutions and corporates with a short-term credit assessment Collective investments undertakings (CIU) Equity Other items Securitisation positions SA Internal ratings based Approach (IRB) IRB approaches when neither own estimates of LGD nor Conversion Factors are used Central governments and central banks Institutions Corporates - SME Corporates - Specialised Lending Corporates - Other IRB approaches when own estimates of LGD and/or Conversion Factors are used Central governments and central banks Institutions Corporates - SME Corporates - Specialised Lending Corporates - Other Retail - Secured by real estate SME Retail - Secured by real estate non-SME Retail - Qualifying revolving Retail - Other SME Retail - Other non-SME Securitisation positions IRB Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Risk weighted exposure amounts Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant TOTAL RISK EXPOSURE AMOUNT / TOTAL EXPOSURES* RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES Standardised approach (SA) SA exposure classes excluding securitisation positions Central governments or central banks Regional governments or local authorities Public sector entities Multilateral Development Banks International Organisations Institutions Corporates Retail Secured by mortgages on immovable property Exposures in default Items associated with particular high risk Covered bonds Claims on institutions and corporates with a short-term credit assessment Collective investments undertakings (CIU) Equity Other items Securitisation positions SA Internal ratings based Approach (IRB) IRB approaches when neither own estimates of LGD nor Conversion Factors are used Central governments and central banks Institutions Corporates - SME Corporates - Specialised Lending Corporates - Other IRB approaches when own estimates of LGD and/or Conversion Factors are used Central governments and central banks Institutions Corporates - SME Corporates - Specialised Lending Corporates - Other Retail - Secured by real estate SME Retail - Secured by real estate non-SME Retail - Qualifying revolving Retail - Other SME Retail - Other non-SME Equity IRB Securitisation positions IRB Other non credit-obligation assets Risk exposure amount for contributions to the default fund of a CCP TOTAL RISK EXPOSURE AMOUNT FOR SETTLEMENT/DELIVERY TOTAL RISK EXPOSURE AMOUNT FOR POSITION, FOREIGN EXCHANGE AND COMMODITIES RISKS Risk exposure amount for position, foreign exchange and commodities risks under standardised approaches (SA) Traded debt instruments Equity Foreign Exchange Commodities Risk exposure amount for Position, foreign exchange and commodities risks under internal models (IM) TOTAL RISK EXPOSURE AMOUNT FOR OPERATIONAL RISK (OpR ) OpR Basic indicator approach (BIA) OpR Standardised (STA) / Alternative Standardised (ASA) approaches OpR Advanced measurement approaches (AMA) TOTAL RISK EXPOSURE AMOUNT FOR CREDIT VALUATION ADJUSTMENT Advanced method Standardised method Based on OEM TOTAL RISK EXPOSURE AMOUNT RELATED TO LARGE EXPOSURES IN THE TRADING BOOK OTHER RISK EXPOSURE AMOUNTS Of which: Additional stricter prudential requirements based on Art 458 Of which: requirements for large exposures Of which: due to modified risk weights for targeting asset bubbles in the residential and commercial property Of which: due to intra financial sector exposures Of which: Additional stricter prudential requirements based on Art 459 Of which: Additional risk exposure amount due to Article 3 CRR Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Expected loss amount Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Internal ratings based Approach (IRB) IRB approaches when neither own estimates of LGD nor Conversion Factors are used Central governments and central banks Institutions Corporates - SME Corporates - Specialised Lending Corporates - Other IRB approaches when own estimates of LGD and/or Conversion Factors are used Central governments and central banks Institutions Corporates - SME Corporates - Specialised Lending Corporates - Other Retail - Secured by real estate SME Retail - Secured by real estate non-SME Retail - Qualifying revolving Retail - Other SME Retail - Other non-SME Equity IRB CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Capital buffers and Pillar II requirements Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Combined buffer requirement Capital conservation buffer Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State Institution specific countercyclical capital buffer Systemic risk buffer Systemical important institution buffer Global Systemically Important Institution buffer Other Systemically Important Institution buffer Own funds requirements related to Pillar II adjustments CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Credit risk - number of institutions by approach Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Standardised Approach Foundation IRB Advanced IRB Total number of institutions (using one or more of the credit risk approaches) Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Market risk - number of institutions by approach Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Standardised Approach Internal Models Total number of institutions (using one or more of the market risk approaches) Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Operational risk - number of institutions by approach Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Basic Indicator Approach Standardised Approach / Alternative Standardised Advanced Measurement Approach Total number of institutions (using one or more of the operational risk approaches) CBD Annual -Number of institutions Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Solvency ratio (%) Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant < 8 8 - 12 12 - 16 16 - 20 > 20 Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Tier 1 ratio (%) Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant < 6 6 - 8 8 - 12 12 - 16 > 16 Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Core Equity Tier 1 ratio (%) Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant < 4 4 - 6 6 - 8 8 - 12 12 - 16 > 16 CBD Annual -TOTAL RISK EXPOSURE AMOUNT / TOTAL EXPOSURES Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Solvency ratio (%) Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant < 8 8 - 12 12 - 16 16 - 20 > 20 Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Tier 1 ratio (%) Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant < 6 6 - 8 8 - 12 12-16 >16 Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Core Equity Tier 1 ratio (%) Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant < 4 4 - 6 6 - 8 8 - 12 12 - 16 > 16 CBD Annual - Assets Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Solvency ratio (%) Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant < 8 8 - 12 12 - 16 16 - 20 > 20 Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Tier 1 ratio (%) Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant < 6 6 - 8 8 - 12 12 - 16 > 16 Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories Core Equity Tier 1 ratio (%) Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant < 4 4 - 6 6 - 8 8 - 12 12 - 16 > 16 CBD Quarterly - Reporters Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Reporting population Large Medium Small Foreign euro area (EA) controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant No. of stand-alone credit institutions No. of credit institutions consolidated in banking groups No. of banking groups Total number of credit institutions* CBD Quarterly - Profitability and efficiency - IFRS FINREP Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Consolidated Income Statement Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Interest income* Financial assets held for trading Financial assets designated at fair value through profit or loss Available-for-sale financial assets Loans and receivables* Held-to-maturity investments Derivatives - Hedge accounting, interest rate risk Other assets Interest income on liabilities (Interest expenses) (Financial liabilities held for trading ) (Financial liabilities designated at fair value through profit or loss) (Financial liabilities measured at amortised cost) (Derivatives - Hedge accounting, interest rate risk) (Other liabilities) (Interest expense on assets) Dividend income Fee and commission income (Fee and commission expenses) Gains or (-) losses on derecognition of financial assets & liabilities not measured at fair value through profit or loss Gains or (-) losses on financial assets and liabilities held for trading, net Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net Gains or (-) losses from hedge accounting, net Exchange differences, net Other operating income (Other operating expenses) Total operating income, net (Administration costs) (Staff expenses) (Other administrative expenses) (Depreciation) (Provisions or (-) reversal of provisions) (Commitments and guarantees given) (Other provisions) (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) (Financial assets measured at cost [unquoted equity]) (Available-for-sale financial assets) (Loans and receivables [including finance leases]) (Held to maturity investments) (Impairment or (-) reversal of impairment on non-financial assets) PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS (Tax expense or (-) income related to profit or loss from continuing operations) PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS PROFIT OR (-) LOSS FOR THE YEAR CBD Quarterly- Profitability and efficiency - GAAP FINREP Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Consolidated Income Statement Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Interest income (Interest expenses) Dividend income Fee and commission income (Fee and commission expenses) Gains or (-) losses on derecognition of financial assets & liabilities not measured at fair value through profit or loss Gains or (-) losses on financial assets and liabilities held for trading, net Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net Gains or (-) losses on non-trading financial assets and liabilities, net Gains or (-) losses from hedge accounting, net Exchange differences, net Other operating income (Other operating expenses) Total operating income, net (Administration costs) (Staff expenses) (Other administrative expenses) (Depreciation) (Provisions or (-) reversal of provisions) (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) (Impairment or (-) reversal of impairment on non-financial assets) PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS PROFIT OR (-) LOSS FOR THE YEAR CBD Quarterly- Profitability and efficiency - NON-FINREP Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Consolidated Income Statement Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Net interest income Interest income (Interest expenses) Dividend income Net fee and commission income Fee and commission income (Fee and commission expenses) Trading and foreign exchange results Other operating income (Other operating expenses) Total operating income, net (Administration costs) (Staff expenses) (Other administrative expenses) (Depreciation) (Provisions or (-) reversal of provisions) (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) (Impairment or (-) reversal of impairment on non-financial assets) PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS PROFIT OR (-) LOSS FOR THE YEAR CBD Quarterly - Profitability and efficiency - FULL SAMPLE Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Consolidated Income Statement Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Net interest income* Dividend income Net fee and commission income* Trading and foreign exchange results* Other operating income Total operating income, net* (Total operating expenses)* PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS PROFIT OR (-) LOSS FOR THE YEAR* CBD Quarterly - BALANCE SHEET - IFRS FINREP Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Assets Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Cash, cash balances at central banks and other demand deposits Financial assets held for trading Derivatives held for trading Equity instruments Debt securities Loans and advances Financial assets designated at fair value through profit or loss Equity instruments Debt securities Loans and advances Available-for-sale financial assets Equity instruments Debt securities Loans and advances Loans and receivables Debt securities Loans and advances Held-to-maturity investments Debt securities Loans and advances Derivatives–Hedge accounting Intangible assets TOTAL ASSETS* Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Liabilities Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Financial liabilities held for trading Derivatives held for trading Deposits Debt securities issued Financial liabilities designated at fair value through profit or loss Deposits Debt securities issued Financial liabilities measured at amortised cost Deposits Debt securities issued Provisions TOTAL LIABILITIES Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Equity and minority interest Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Capital TOTAL EQUITY TOTAL LIABILITIES AND EQUITY Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Loan commitments, financial guarantees and other commitments Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Given Loan commitments* Financial guarantees* Received Loan commitments* Financial guarantees* CBD Quarterly - BALANCE SHEET - GAAP FINREP Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Assets Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Cash, cash balances at central banks and other demand deposits Financial assets held for trading Derivatives held for trading Equity instruments Debt securities Loans and advances Non-trading non-derivative financial assets measured at fair value through profit or loss Equity instruments Debt securities Loan and advances Non-trading non-derivative financial assets measured at fair value to equity Equity instruments Debt securities Loan and advances Non-trading debt instruments measured at a cost-based method Debt securities Loans and advances Other non-trading non-derivative financial assets Equity instruments Debt securities Loans and advances Derivatives–Hedge accounting Intangible assets TOTAL ASSETS* Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Liabilities Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Financial liabilities held for trading Derivatives held for trading Deposits Debt securities issued Provisions TOTAL LIABILITIES Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Equity and minority interest Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Capital TOTAL EQUITY TOTAL LIABILITIES AND EQUITY Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Loan commitments, financial guarantees and other commitments Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Given Loan commitments* Financial guarantees* Received Loan commitments* Financial guarantees* CBD Quarterly - BALANCE SHEET - NON-FINREP Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Assets Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Cash, cash balances at central banks Loans and advances Debt securities Equity instruments Residual assets TOTAL ASSETS Memorandum items Financial assets held for trading Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Liabilities Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Deposits Debt securities issued Provisions Residual liabilities TOTAL LIABILITIES Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Equity and minority interest Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Capital TOTAL EQUITY TOTAL LIABILITIES AND EQUITY CBD Quarterly - BALANCE SHEET - FULL SAMPLE Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Assets Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Cash, cash balances at central banks Loans and advances* Debt securities* Equity instruments* Residual assets TOTAL ASSETS* Memorandum items Financial assets held for trading Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Liabilities Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Deposits * Debt securities issued Provisions Residual liabilities TOTAL LIABILITIES* Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Equity and minority interest Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Capital TOTAL EQUITY* TOTAL LIABILITIES AND EQUITY CBD Quarterly - BALANCE SHEET - IFRS FINREP Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Assets Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Loans and advances* Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households Debt securities Central banks General governments* Credit institutions Other financial corporations Non-financial corporations Equity instruments CBD Quarterly - BALANCE SHEET - GAAP FINREP Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Assets Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Loans and advances* Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households Debt securities Central banks General governments* Credit institutions Other financial corporations Non-financial corporations Equity instruments CBD Quarterly - BALANCE SHEET - NON-FINREP Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Assets Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Loans and advances General governments Central banks Credit institutions Other CBD Quarterly - BALANCE SHEET - FULL SAMPLE Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Assets Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Loans and advances General governments Central banks Credit institutions Other CBD Quarterly ASSET QUALITY- FINREP reporters (IFRS and GAAP) Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Forborne exposures Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Debt securities - Gross carrying amount of exposures with forbearance measures Debt securities - Gross carrying amount of performing exposures with forbearance measures Debt securities - Gross carrying amount of performing exposures with forbearance measures of which under probation Debt securities - Gross carrying amount of non-performing exposures with forbearance measures Debt securities - Gross carrying amount of non-performing exposures with forbearance measures of which forbearance of non-performing exposures Debt securities - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - performing exposures with forebearance measures Debt securities - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures Loans and advances - Gross carrying amount of exposures with forbearance measures* Loans and advances - Gross carrying amount of performing exposures with forbearance measures* Loans and advances - Gross carrying amount of performing exposures with forbearance measures of which under probation Loans and advances - Gross carrying amount of non-performing exposures with forbearance measures* Loans and advances - Gross carrying amount of non-performing exposures with forbearance measures of which forbearance of non-performing exposures Loans and advances - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - performing exposures with forebearance measures Loans and advances - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Total gross carrying amount of exposures Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Debt securities Credit institutions Other financial corporations Non-financial corporations Loans and advances* Credit institutions Other financial corporations Non-financial corporations* Households* Off-balance sheet exposures Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Total gross carrying amount of performing exposures Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Debt securities Credit institutions Other financial corporations Non-financial corporations Loans and advances* Credit institutions Other financial corporations Non-financial corporations Households Off-balance sheet exposures Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Total gross carrying amount of non-performing exposures Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Debt securities* Credit institutions Other financial corporations Non-financial corporations Loans and advances* Credit institutions Other financial corporations Non-financial corporations* Households* Off-balance sheet exposures Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Accumulated impairment, accumulated changes in fair value due to credit risk and provisions Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Debt securities Credit institutions Other financial corporations Non-financial corporations Loans and advances Credit institutions Other financial corporations Non-financial corporations Households Off-balance sheet exposures Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Accumulated impairment, accumulated changes in fair value due to credit risk and provisions on performing exposures Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Debt securities Credit institutions Other financial corporations Non-financial corporations Loans and advances Credit institutions Other financial corporations Non-financial corporations Households Off-balance sheet exposures Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Accumulated impairment, accumulated changes in fair value due to credit risk and provisions on non-performing exposures Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Debt securities* Credit institutions Other financial corporations Non-financial corporations Loans and advances* Credit institutions Other financial corporations Non-financial corporations Households Off-balance sheet exposures Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Collateral received on non-performing exposures Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Debt securities Credit institutions Other financial corporations Non-financial corporations Loans and advances Credit institutions Other financial corporations Non-financial corporations Households Off-balance sheet exposures Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Financial guarantees received on non-performing exposures Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Debt securities Credit institutions Other financial corporations Non-financial corporations Loans and advances Credit institutions Other financial corporations Non-financial corporations Households Off-balance sheet exposures CBD Quarterly ASSET QUALITY - IFRS FINREP Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Impaired debt instruments - Total gross carrying amount of impaired assets Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Loans and receivables Held-to-maturity investments Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Impaired debt instruments - Allowances for individual assessed financial assets Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Loans and receivables Held-to-maturity investments Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Impaired debt instruments - Allowances for collectively assessed financial assets Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Loans and receivables Held-to-maturity investments Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Impaired debt instruments - Allowances for incurred but not reported losses Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Loans and receivables Held-to-maturity investments CBD Quarterly ASSET QUALITY - GAAP FINREP Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Impaired debt instruments - Non-trading debt instruments measured at a cost-based method Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Total gross carrying amount of impaired assets Loans and advances Allowances for individual assessed financial assets Loans and advances Allowances for collectively assessed financial assets Loans and advances CBD Quarterly - ASSET QUALITY - NON-FINREP Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Non-performing exposures Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Gross carrying amount Performing exposures Non-performing exposures* Forborne exposures Accumulated impairment, accumulated changes in fair value due to credit risk and provisions* CBD Quarterly - GEOGRAPHICAL CONCENTRATION Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Total original exposure value Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant AT BE BG HR CY CZ DK EE FI FR DE EL HU IE IT LV LT LU MT NL PL PT RO SK SI ES SE UK NO US (United States) HK (Hong Kong) BR (Brazil) CN (China) JP (Japan) CH (Switzerland) MX (Mexico) AU (Australia) SG (Singapore) TR (Turkey) RU (Russian Federation) KY (Cayman Islands) IN (India) KR (South Korea) ZA (South Africa) CA (Canada) Memorandum items Non-domestic original exposure Total original exposure Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Total exposures in default Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant AT BE BG HR CY CZ DK EE FI FR DE EL HU IE IT LV LT LU MT NL PL PT RO SK SI ES SE UK NO US (United States) HK (Hong Kong) BR (Brazil) CN (China) JP (Japan) CH (Switzerland) MX (Mexico) AU (Australia) SG (Singapore) TR (Turkey) RU (Russian Federation) KY (Cayman Islands) IN (India) KR (South Korea) ZA (South Africa) CA (Canada) Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Total exposure value Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant AT BE BG HR CY CZ DK EE FI FR DE EL HU IE IT LV LT LU MT NL PL PT RO SK SI ES SE UK NO US (United States) HK (Hong Kong) BR (Brazil) CN (China) JP (Japan) CH (Switzerland) MX (Mexico) AU (Australia) SG (Singapore) TR (Turkey) RU (Russian Federation) KY (Cayman Islands) IN (India) KR (South Korea) ZA (South Africa) CA (Canada) CBD Quarterly - GEOGRAPHICAL CONCENTRATION - FINREP reporters (IFRS and GAAP) Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Domestic activities Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Total assets Total liabilities Total operating income, net Profit or loss for the year Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Non-domestic activities Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Total assets Total liabilities Total operating income, net Profit or loss for the year CBD Quarterly - COUNTERPARTY CONCENTRATION - FINREP reporters (IFRS and GAAP) Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Exposures to central banks Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant LOANS AND ADVANCES Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Exposures to general governments Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant LOANS AND ADVANCES* of which: mortgage loans [Loans collateralized by immovable property] of which: other collateralized loans Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Exposures to credit institutions Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant LOANS AND ADVANCES of which: mortgage loans [Loans collateralized by immovable property] of which: other collateralized loans Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Exposures to other financial corporations Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant LOANS AND ADVANCES of which: mortgage loans [Loans collateralized by immovable property] of which: other collateralized loans Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Exposures to non-financial corporations Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant LOANS AND ADVANCES* of which: mortgage loans [Loans collateralized by immovable property] of which: other collateralized loans of which: project finance loans Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Exposures to households Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant LOANS AND ADVANCES* of which: mortgage loans [Loans collateralized by immovable property] of which: other collateralized loans of which: credit for consumption of which: lending for house purchase CBD Quarterly - FUNDING CONCENTRATION - FINREP reporters (IFRS and GAAP) Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Carrying amount (FINREP-IFRS) Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Debt securities issued Certificates of deposits Asset-backed securities Covered bonds Hybrid contracts Other debt securities issued Convertible compound financial instruments Non-convertible Other financial liabilities FINANCIAL LIABILITIES Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Carrying amount (FINREP-GAAP) Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Debt securities issued Certificates of deposits Asset-backed securities Covered bonds Hybrid contracts Other debt securities issued Convertible compound financial instruments Non-convertible Other financial liabilities FINANCIAL LIABILITIES Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Total amount received Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Retail funding Sight deposits Fixed-term deposits with an initial maturity < 30 days Fixed-term deposits with an initial maturity > 30 days Savings accounts Wholesale funding* Unsecured Secured* CBD Quarterly - Liquidity and funding Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Liquid assets Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Total unadjusted LEVEL 1 assets excluding extremely high quality covered bonds* Withdrawable central bank reserves Central bank assets Central government assets Other liquid assets which can be included in the category of Central Bank exposures or Publically Guaranteed exposures Total unadjusted LEVEL 1 extremely high quality covered bonds Total unadjusted LEVEL 2A assets Total unadjusted LEVEL 2B assets Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) Foreign non-EU controlled branches (stand alone) Foreign EU controlled subsidiaries (subconsolidated or stand alone) Foreign EU controlled branches (stand alone) SSM Categories LIQUIDITY COVERAGE Large Medium Small Foreign EA controlled subsidiaries (sub-consolidated or stand alone) Foreign EA controlled branches (stand alone) Significant Less-Significant Liquidity buffer* Net liquidity outflow* Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories ITEMS REQUIRING STABLE FUNDING Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Amount extremely high liquidity and credit quality within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Amount high liquidity and credit quality within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Amount other assets within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories ITEMS REQUIRING STABLE FUNDING - non-renewable loans and receivables Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories ITEMS REQUIRING STABLE FUNDING - non-renewable loans and receivables reported in 1.9 that are collateralised by real estate Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories ITEMS REQUIRING STABLE FUNDING - derivatives receivables Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories ITEMS REQUIRING STABLE FUNDING - any other assets Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories ITEMS REQUIRING STABLE FUNDING - assets deducted from own funds not requiring stable funding Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories ITEMS REQUIRING STABLE FUNDING - undrawn committed credit facilities that qualify as medium risk or medium/low risk under Annex I. Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant within three months Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories ITEMS PROVIDING STABLE FUNDING Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months CBD Quarterly - Asset encumbrance Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Carrying amount of encumbered assets Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Assets of the reporting institution* Loans on demand Equity instruments Debt securities Loans and advances other than loans on demand Other assets Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Carrying amount of encumbered assets of which: issued by other entities of the group Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Assets of the reporting institution Loans on demand Equity instruments Debt securities Loans and advances other than loans on demand Other assets Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Carrying amount of encumbered assets of which: central bank's eligible Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Assets of the reporting institution Loans on demand Equity instruments Debt securities Loans and advances other than loans on demand Other assets Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Carrying amount of non-encumbered assets Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Assets of the reporting institution* Loans on demand Equity instruments Debt securities Loans and advances other than loans on demand Other assets Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Carrying amount of non-encumbered assets of which: issued by other entities of the group Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Assets of the reporting institution Loans on demand Equity instruments Debt securities Loans and advances other than loans on demand Other assets Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Carrying amount of non-encumbered assets of which: central bank's eligible Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Assets of the reporting institution Loans on demand Equity instruments Debt securities Loans and advances other than loans on demand Other assets Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Collateral received by the reporting institution Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Fair value of encumbered collateral received or own debt securities issued* Fair value of non-encumbered collateral received or own debt securities issued available for encumbrance* CBD Quarterly - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Table x.x Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant OWN FUNDS TIER 1 CAPITAL* COMMON EQUITY TIER 1 CAPITAL* Capital instruments eligible as common equity tier 1 (CET1) Capital Retained earnings Adjustments to CET1 Deductions from CET1 ADDITIONAL TIER 1 CAPITAL TIER 2 CAPITAL CBD Quarterly - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Original exposure pre-conversion factors Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES* Standardised approach (SA) Internal ratings based Approach (IRB)* Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Value adjustments Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Standardised approach (SA) Internal ratings based Approach (IRB) Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Risk weighted exposure amounts Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant TOTAL RISK EXPOSURE AMOUNT / TOTAL EXPOSURES* RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES Standardised approach (SA) Internal ratings based Approach (IRB) TOTAL RISK EXPOSURE AMOUNT FOR SETTLEMENT/DELIVERY TOTAL RISK EXPOSURE AMOUNT FOR POSITION, FOREIGN EXCHANGE AND COMMODITIES RISKS TOTAL RISK EXPOSURE AMOUNT FOR OPERATIONAL RISK (OpR ) TOTAL RISK EXPOSURE AMOUNT FOR CREDIT VALUATION ADJUSTMENT TOTAL RISK EXPOSURE AMOUNT RELATED TO LARGE EXPOSURES IN THE TRADING BOOK OTHER RISK EXPOSURE AMOUNTS Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Expected loss amount Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Internal ratings based Approach (IRB) CBD Quarterly- OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Capital buffers and Pillar II requirements Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant Combined buffer requirement Capital conservation buffer Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State Institution specific countercyclical capital buffer Systemic risk buffer Systemical important institution buffer Global Systemically Important Institution buffer Other Systemically Important Institution buffer Own funds requirements related to Pillar II adjustments CBD Quarterly -Number of institutions Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Solvency ratio (%) Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant < 8 8 - 12 12 - 16 16 - 20 > 20 Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Tier 1 ratio (%) Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant < 6 6 - 8 8 - 12 12 - 16 > 16 Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Core Equity Tier 1 ratio (%) Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant < 4 4 - 6 6 - 8 8 - 12 12 - 16 > 16 CBD Quarterly -TOTAL RISK EXPOSURE AMOUNT / TOTAL EXPOSURES Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Solvency ratio (%) Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant < 8 8 - 12 12 - 16 16 - 20 > 20 Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Tier 1 ratio (%) Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant < 6 6 - 8 8 - 12 12-16 > 16 Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Core Equity Tier 1 ratio (%) Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant < 4 4 - 6 6 - 8 8 - 12 12 - 16 > 16 CBD Quarterly - Assets Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Solvency ratio (%) Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant < 8 8 - 12 12 - 16 16 - 20 > 20 Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Tier 1 ratio (%) Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant < 6 6 - 8 8 - 12 12 - 16 > 16 Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU controlled subsidiaries (subconsolidated or stand-alone) Foreign non-EU controlled branches (stand-alone) Foreign EU controlled subsidiaries (subconsolidated or stand-alone) Foreign EU controlled branches (stand-alone) SSM Categories Core Equity Tier 1 ratio (%) Large Medium Small Foreign EA controlled subsidiaries (subconsolidated or stand-alone) Foreign EA controlled branches (stand-alone) Significant Less significant < 4 4 - 6 6 - 8 8 - 12 12 - 16 > 16

(b) Part 22 is replaced by the following:

(b)

PART 22 Table Assets Pension Funds Liabilities Pension Funds PF statistics PF statistics (stocks and transactions)

Total Domestic Euro area Member States other than domestic Rest of the world Total MFIs (S.121+S.122+ S.123) Non-MFIs Total MFIs (S.121+S.122+ S.123) Non-MFIs Total General government (S.13) Non-MFIs excluding general government Total General government (S.13) Non-MFIs excluding general government Total Non-MMF investment funds (S.124) OFIs+financial auxiliaries+captive financial institutions and money lenders(S.125+S.126+S.127) ICs (S.128) PFs (S.129) NFCs (S.11) Households and non-profit institutions serving households (S.14 & S.15) Total Non-MMF investment funds (S.124) OFIs+financial auxiliaries+captive financial institutions and money lenders(S.125+S.126+S.127) ICs (S.128) PFs (S.129) NFCs (S.11) Households and non-profit institutions serving households (S.14 & S.15) Currency and deposits Up to 1 year Over 1 year and up to 2 years Over 2 years of which: Transferable deposits Debt securities Up to 1 year Over 1 year and up to 2 years Over 2 years Financial derivatives Loans Up to 1 year Over 1 year and up to 5 years Over 5 years Equity o/w listed shares Investment funds shares/units MMF shares/units Non-MMF investment fund shares/units Insurance technical reserves and related claims Remaining assets Total non-financial assets Total Domestic Euro area Member States other than domestic Rest of the world Total MFIs (S.121+S.122+S.123) Non-MFIs Total MFIs (S.121+S.122+S.123) Non-MFIs Total General government (S.13) Non-MFIs excluding general government Total General government (S.13) Non-MFIs excluding general government Total Non-MMF investment funds (S.124) OFIs (S.125+S.126+S.127) ICs (S.128) PFs (S.129) NFCs (S.11) Households and non-profit institutions serving households (S.14 & S.15) Total Non-MMF investment funds (S.124) OFIs (S.125+S.126+S.127) ICs (S.128) PFs (S.129) NFCs (S.11) Households and non-profit institutions serving households (S.14 & S.15) Debt securities issued Financial derivatives Loans Up to 1 year Over 1 and up to 5 years Over 5 years Equity o/w listed shares Insurance technical reserves of which: Pension entitlements Defined Contribution Defined Benefit Hybrid schemes Remaining liabilities Net worth

(c) Table 2a 1.1x.1.2.3.3x.3.4.4a.4b.4c.5.5a.5b.6.7.8.9.10. Data on assets to be provided on a quarterly basis: stocks and flow adjustments

in Part 23, Table 2a is replaced by the following: Abbreviations used in this table: o/w=of which, MFI=monetary financial institution, GG=general government, IF=investment fund, OFI=other financial intermediary, IC=insurance corporation, PF=pension fund, NCB = national central bank, NFC=non-financial corporation, HH=household, NPISH=non-profit institution serving households, MMF=money market fund Total Euro area Rest of the world Domestic Euro area Member States other than domestic Euro area Member States other than domestic (country-by-country information) European Stability Mechanism (ESM) Total Non-participating Member States (country-by-country information) Main counterparties outside the European Union (country-by-country information for Brazil, Canada, China, Hong Kong, India, Japan, Russia, Switzerland, USA) ASSETS (F) Currency and deposits (ESA 2010: F.21+F.22+F.29) - fair value up to 1 year (remaining until maturity) over 1 year (remaining until maturity) Currency and deposits o/w transferable deposits (F.22) Currency and deposits (ESA 2010: F.21+F.22+F.29) - nominal value Debt securities (ESA 2010: F.3) issued by MFIs issued by GG issued by OFIs issued by ICs issued by PFs issued by NFCs issued by HHs & NPISHs up to 1 year (original maturity) issued by MFIs issued by GG issued by OFIs issued by ICs issued by PFs issued by NFCs issued by HHs & NPISHs 1-2 years (original maturity) issued by MFIs issued by GG issued by OFIs issued by ICs issued by PFs issued by NFCs issued by HHs & NPISHs over 2 years (original maturity) issued by MFIs issued by GG issued by OFIs issued by ICs issued by PFs issued by NFCs issued by HHs & NPISHs up to 1 year (remaining until maturity) issued by MFIs issued by GG issued by OFIs issued by ICs issued by PFs issued by NFCs issued by HHs & NPISHs 1-2 years (remaining until maturity) issued by MFIs issued by GG issued by OFIs issued by ICs issued by PFs issued by NFCs issued by HHs & NPISHs 2-5 years (remaining until maturity) issued by MFIs issued by GG issued by OFIs issued by ICs issued by PFs issued by NFCs issued by HHs & NPISHs Over 5 years (remaining until maturity) issued by MFIs issued by GG issued by OFIs issued by ICs issued by PFs issued by NFCs issued by HHs & NPISHs Loans (ESA 2010: F.4) - fair value original maturity up to 1 year - fair value to MFIs to GG to IFs to OFIs to ICs to PFs to NFCs to HHs & NPISHs original maturity 1-5 years - fair value to MFIs to GG to IFs to OFIs to ICs to PFs to NFCs to HHs & NPISHs original maturity over 5 years - fair value to MFIs to GG to IFs to OFIs to ICs to PFs to NFCs to HHs & NPISHs up to 1 year remaining until maturity - fair value 1-2 years remaining until maturity - fair value 2-5 years remaining until maturity - fair value over 5 years remaining until maturity - fair value Loans o/w deposit guarantees in connection with reinsurance business - fair value Loans (ESA 2010: F.4) - nominal value original maturity up to 1 year - nominal value original maturity 1-5 years - nominal value original maturity over 5 years - nominal value Equity (ESA 2010: F.51) Equity of which listed shares issued by MFIs issued by GG issued by OFIs issued by ICs issued by PFs issued by NFCs Equity of which unlisted shares issued by MFIs issued by GG issued by OFIs issued by ICs issued by PFs issued by NFCs Equity of which other equity issued by MFIs issued by GG issued by OFIs issued by ICs issued by PFs issued by NFCs Investment funds shares/units (ESA 2010: F.52) MMF shares/units Non-MMF shares/units Equity funds Bond funds Mixed funds Real estate funds Hedge funds Other funds Financial derivatives (ESA 2010: F.7) Insurance technical reserves and related claims Non-financial assets (ESA 2010: AN) Remaining assets Total assets

(d) the following Part 24 is added:

(d)

PART 24 Table 1a 123456789 Table 1b 1011121313.113.213.3141516 Table 1c Table 2 Statistics on PFs reported by NCBs in accordance with Regulation (EU) 2018/231 (ECB/2018/2) Data on assets to be provided on a quarterly basis — Stocks and flow adjustments (reclassifications and revaluations) Data on liabilities to be provided on a quarterly basis — Stocks and flow adjustments (reclassifications and revaluations) Country breakdown — Data on assets and liabilities to be provided on a quarterly basis — Stocks and flow adjustments (reclassifications and revaluations) Number of members of pension schemes — Data to be provided on an annual basis — End-year data

Total Domestic/Euro area Member States other than domestic (total) Rest of the world (total) MFIs (S.121+122) Non-MFIs - Total General government (S.13) Other residents Total Non-MMF investment funds (S.124) Other financial intermediaries (S.125), financial auxiliaries (S.126), captive financial institutions and money lenders (S.127) Insurance corporations (S.128) Pension funds (S.129) Non-financial corporations (S.11) Households + non-profit institutions serving households (S.14+S.15) ASSETS (total) Currency and deposits (ESA 2010: F.21, F.22 and F.29) o/w transferable deposits (ESA 2010: F.22) Debt securities (ESA 2010: F.3) up to 1 year over 1 year and up to 2 years over 2 years Loans (ESA 2010: F.4) up to 1 year over 1 year and up to 5 years over 5 years Equity (ESA 2010: F.51) o/w listed shares (ESA 2010: F.511) o/w unlisted shares (ESA 2010: F. 512) o/w other equity (ESA 2010: F.519) Investment fund shares/units (ESA 2010: F.52) MMF shares/units (ESA 2010: F.521) Non-MMF shares/units (ESA 2010: F.522) o/w bond funds o/w equity funds o/w mixed funds o/w real estate funds o/w hedge funds o/w other funds Pension fund reserves (ESA 2010: F. 6) o/w claims of pension funds on pension managers (ESA 2010: F.64) o/w reinsurance recoverables (F.61) Financial derivatives (ESA 2010: F.7) Other accounts receivable/payable (ESA 2010: F.8) Non-financial assets Total Domestic/Euro area Member States other than domestic (total) Rest of the world (total) MFIs (S.121+122) Non-MFIs - Total General government (S.13) Other residents Total Non-MMF investment funds (S.124) Other financial intermediaries (S.125), financial auxiliaries (S.126), captive financial institutions and money lenders (S.127) Insurance corporations (S.128) Pension funds (S.129) Non-financial corporations (S.11) Households + non-profit institutions serving households (S.14+S.15) LIABILITIES (total) Loans received (ESA 2010: F.4) Up to 1 year Over 1 and up to 5 years Over 5 years Debt securities issued (ESA 2010: F.3) Equity (ESA 2010: F.5, F.519) Technical reserves (ESA 2010: F.6) Pension entitlements (ESA 2010: F.63) o/w defined contribution schemes o/w defined benefit schemes Claims of pension funds on pension managers (ESA 2010: F.64) Entitlements to non-pension benefits (ESA 2010: F.65) Financial derivatives (ESA 2010: F.71) Other accounts receivable/payable (ESA 2010: F.8) Net worth (ESA 2010: B.90) Other euro area residents (except domestic) BE DE EE IE EL ES FR IT CY LV LT LU MT NL AT PT SI SK FI ASSETS (total) Currency and deposits Debt securities (ESA 2010: F.3) issued by MFIs up to 1 year over 1 year issued by non-MFIs General government up to 1 year over 1 year Other residents up to 1 year over 1 year Equity (ESA 2010: F.51) issued by MFIs o/w listed shares (ESA 2010: F.511) o/w unlisted shares (ESA 2010: F. 512) o/w other equity (ESA 2010: F.519) issued by non-MFIs General government o/w listed shares (ESA 2010: F.511) o/w unlisted shares (ESA 2010: F. 512) o/w other equity (ESA 2010: F.519) Other residents o/w listed shares (ESA 2010: F.511) o/w unlisted shares (ESA 2010: F. 512) o/w other equity (ESA 2010: F.519) Investment fund shares/units (ESA 2010: F.52) LIABILITIES (total) Pension entitlements (ESA 2010: F. 63) Non-participating Member States BG CZ DK HR HU PL RO SE UK ASSETS (total) Currency and deposits Debt securities (ESA 2010: F.3) issued by MFIs up to 1 year over 1 year issued by non-MFIs General government up to 1 year over 1 year Other residents up to 1 year over 1 year Equity (ESA 2010: F.51) issued by MFIs o/w listed shares (ESA 2010: F.511) o/w unlisted shares (ESA 2010: F. 512) o/w other equity (ESA 2010: F.519) issued by non-MFIs General government o/w listed shares (ESA 2010: F.511) o/w unlisted shares (ESA 2010: F. 512) o/w other equity (ESA 2010: F.519) Other residents o/w listed shares (ESA 2010: F.511) o/w unlisted shares (ESA 2010: F. 512) o/w other equity (ESA 2010: F.519) Investment funds shares/units (ESA 2010: F.52) LIABILITIES (total) Pension entitlements (ESA 2010: F.63) Main counterparties outside the EU Brazil Canada China Hong Kong India Japan Russia Switzerland US EU institutions Other international organisations Offshore financial centres (as a group) ASSETS (total) Currency and deposits Debt securities (ESA 2010: F.3) up to 1 year over 1 year Equity (ESA 2010: F.51) o/w listed shares (ESA 2010: F.511) o/w unlisted shares (ESA 2010: F. 512) o/w other equity (ESA 2010: F.519) Investment funds shares/units (ESA 2010: F.52) LIABILITIES (total) Pension entitlements (ESA 2010: F.63) Total Of which: active members Of which: deferred members Of which: retired members Number of members

2. in Annex III, Part 2 is replaced by the following:

2.

PART 2 1.2. DSDs and data flows/datasets

In the SDMX messages exchanged, statistical concepts can be used either as dimensions (in composing the keys identifying the time series) or as attributes (providing information about the data). Coded dimensions and attributes take their values from predefined code lists. The DSDs define the structure of the exchanged series keys, in terms of concepts and associated code lists. In addition, they define their relationship with the relevant attributes. The same structure can be used for several data flows, which are differentiated by the data flow/dataset information. In the context of monetary and financial statistics, the ECB has defined 13 DSDs currently used for the exchange of statistics with the ESCB and other international organisations. For the majority of those DSDs, one dataset using that structure is exchanged and as a consequence the DSD identifier and the associated dataset identifier (DSI) used in the SDMX data messages are the same. For treatment, timeliness and/or responsibility purposes, multiple datasets have been defined in the exchange context using the ECB_BSI1, ECB_SSI1 and ECB_ICPF1 DSDs, and are distinguished at the DSI level. The following data flows characteristics are in production:

balance sheet items (BSI), DSD identifier and DSI ECB_BSI1,

balance sheet items in the context of the Blue Book (BSP), DSD identifier ECB_BSI1 and DSI ECB_BSP,

banking structural financial indicators (SSI), DSD identifier and DSI ECB_SSI1,

banking structural financial indicators in the context of the Blue Book (SSP), DSD identifier ECB_SS1 and DSI ECB_SSP,

MFI interest rates (MIR), DSD identifier and DSI ECB_MIR1,

other financial intermediaries (OFI), DSD identifier and DSI ECB_OFI1,

securities issues (SEC), DSD identifier and DSI ECB_SEC1,

payment and settlement systems (PSS), DSD identifier and DSI ECB_PSS1,

investment funds (IVF), DSD identifier and DSI ECB_IVF1,

financial vehicle corporations (FVC), DSD identifier and DSI ECB_FVC1,

consolidated banking data (CBD2), DSD identifier and DSI ECB_CBD2,

international consolidated banking statistics (CBS), DSD identifier and DSI BIS_CBS,

insurance corporations' assets and liabilities (ICB), DSD identifier ECB_ICPF1 and DSI ECB_ICB,

insurance corporations' operations (premiums, claims, commissions) (ICO), DSD identifier and DSI ECB_ICO1,

pension funds' assets and liabilities (PFB), DSD identifier ECB_ICPF1 and DSI ECB_PFB,

pension funds' assets and liabilities Regulation (PFBR), DSD identifier ECB_ICPF1 and DSI ECB_PFBR,

pension funds' number of members (PFBM), DSD identifier ECB_PFM1 and DSI ECB_PFBM1.

3. Annex IV is amended as follows:

3.

(a) the heading is replaced by the following: DERIVATION OF TRANSACTIONS IN THE CONTEXT OF MONETARY FINANCIAL INSTITUTIONS' BALANCE SHEET ITEMS, INVESTMENT FUNDS', FINANCIAL VEHICLE CORPORATIONS', INSURANCE CORPORATIONS' AND PENSION FUNDS' STATISTICS;

(b) Part 1 is replaced by the following:

(b)

PART 1 General description of the procedure for deriving transactions

Section 1 Framework 1.2.3.

The framework for deriving transactions for monetary financial institutions (MFI) balance sheet items (BSI), investment funds (IF), financial vehicle corporations (FVC), insurance corporations (IC) and pension funds (PF) assets and liabilities statistics is based on the European system of accounts (hereinafter the ESA 2010). Deviations from this international standard are made concerning both the data content and statistical concept denominations, where necessary. This Annex is interpreted in accordance with the ESA 2010, unless Regulation (EU) No 1071/2013 (ECB/2013/33), Regulation (EU) No 1073/2013 (ECB/2013/38), Regulation (EU) No 1075/2013 (ECB/2013/40), Regulation (EU) No 1374/2014 (ECB/2014/50), Regulation (EU) 2018/231 (ECB/2018/2), or this Guideline, explicitly or implicitly override its provisions. In accordance with the ESA 2010, financial transactions are defined as the net acquisition of financial assets or the net incurrence of liabilities for each type of financial instrument, i.e. the sum of all financial transactions that occur during the relevant reporting period Transactions covering each item specified in Regulation (EU) No 1071/2013 (ECB/2013/33), Regulation (EU) No 1073/2013 (ECB/2013/38), Regulation (EU) No 1075/2013 (ECB/2013/40), Regulation (EU) No 1374/2014 (ECB/2014/50) and Regulation (EU) 2018/231 (ECB/2018/2) are calculated on a net basis, i.e. there is no requirement to identify gross financial transactions or turnover. The method of valuation for each transaction is to take the value at which assets are acquired/disposed of and/or liabilities are created, liquidated or exchanged. Nevertheless, deviations from the ESA 2010 are permitted. This Annex reviews the methodology for deriving transactions in the context of BSI, IF, FVC, IC and PF statistics. This part focuses on the calculation of transactions data at the European Central Bank (ECB) and the reporting of the underlying information by NCBs, while Part 2 focuses on the concepts of flow adjustments. Parts 3, 4, 5, 6 and 7 then provide specific information relating to the compilation frameworks for BSI, IF, FVC, IC and PF statistics respectively. Further details and numerical examples are provided in the manuals on these statistics published on the ECB's website.

Section 2 Calculation of transactions data by the ECB and reporting from the NCBs to the ECB

1.1.2. Introduction For BSI, IF, IC and PF statistics, the ECB calculates transactions by taking, for each asset and liability item, the difference between stock positions at end-period reporting dates and then removing the effect of developments that are not the result of transactions, i.e. other changes. Other changes are grouped into two main categories reclassifications and other adjustments and revaluation adjustments, with the latter covering revaluations due to changes in both prices and exchange rates. National central banks (NCBs) report reclassification and other adjustments and revaluation adjustments to the ECB so that these non-transaction effects can be removed in the calculation of flow statistics. In the case of BSI statistics, NCBs report adjustment data to the ECB in accordance with Part 1 of Annex II. The revaluation adjustments reported by the NCBs consist of write-offs/write-downs of loans and revaluation adjustments due to price changes. Revaluation adjustments due to changes in exchange rates are normally calculated by the ECB, but when NCBs are in a position to compile more accurate adjustments, they may also transmit these adjustments to the ECB directly. In the case of IF statistics, NCBs report adjustment data to the ECB in accordance with Part 17 of Annex II. The revaluation adjustments reported by the NCBs consist of revaluation adjustments due to price and exchange rate changes. In the case of IC statistics, NCBs report adjustment data to the ECB in accordance with Part 23 of Annex II. The revaluation adjustments reported by the NCBs consist of revaluation adjustments due to price and exchange rate changes. In the case of PF statistics, NCBs report adjustment data to the ECB in accordance with Part 24 of Annex II. The revaluation adjustments reported by the NCBs consist of revaluation adjustments due to price and exchange rate changes. In the context of FVC statistics, transactions are reported directly by NCBs to the ECB, rather than the flow adjustments. The calculation of the transactions (either directly by reporting agents, or by NCBs) should be consistent with the general approach to reclassifications and other adjustments and revaluations provided in this Annex.

2.1.2.3. Reclassifications and other adjustments NCBs compile data on reclassifications and other adjustments, as requested by this Guideline, using supervisory information, plausibility checks, ad hoc enquiries (e.g. related to outliers), national statistical requirements, information on joiners and leavers of the reporting population and any other source available to them. The ECB is not expected to make ex post adjustments unless the NCBs identify sharp changes in the final data. NCBs identify changes in stocks that are due to reclassifications and enter the net amount identified under reclassifications and other adjustments. A net increase in stocks due to reclassifications is entered with a positive sign, a net decrease in stocks with a negative sign. In principle, the NCBs fulfil all requirements relating to reclassifications and other adjustments specified in this Guideline. As a minimum, the NCBs send all reclassifications and other adjustments above EUR 50 million. This threshold is intended to help the NCBs decide whether to make an adjustment or not. However, when information is not readily available or of poor quality, a decision can be made either to do nothing or to make estimates. For this reason, flexibility is needed in the operation of such a threshold, not least because of the heterogeneity of existing procedures for calculating adjustments. For example, where relatively detailed information is collected regardless of the threshold, it may be counterproductive to try to apply such a threshold.

3.1.2. Revaluation adjustments In order to fulfil the requirements relating to revaluation adjustments specified in this Guideline, NCBs may need to calculate the adjustments from transactions, security-by-security data or other data reported by the reporting population and/or estimate the adjustments in respect of some of the breakdowns not reported by the reporting population because they are not considered as minimum requirements. The revaluation adjustments are normally compiled by NCBs on the basis of data directly reported by the reporting population. NCBs, however, may also cover these reporting requirements indirectly (e.g. by collecting data on transactions directly) and in any case are permitted to collect additional data from reporting agents. Whichever approach is used at national level, the NCBs are required to submit a full set of data to the ECB in accordance with Part 1 of Annex II for BSI statistics, Part 17 of Annex II for IF statistics, Part 23 of Annex II for IC statistics and Part 24 of Annex II for PF statistics.

(c) the following part 7 is added:

(c)

PART 7 Flow adjustments: special features in PF statistics

Section 1 Introduction 1.

For statistics on PFs, NCBs submit revaluation adjustments, covering both revaluations due to price and exchange rate changes and reclassification adjustments for all items on the PF balance sheet, in accordance with paragraph 6(b) of Article 26. In this process, NCBs may need to calculate and/or estimate the adjustments not reported by the PFs. This includes those data where the corresponding stock series are reported on an item-by-item basis and data on pension fund reserves.

Section 2 Revaluation adjustments 1.2.3.4.

Regulation (EU) 2018/231 (ECB/2018/2) allows flexibility in terms of the type of data needed to calculate the revaluation adjustments of assets and liabilities and the form in which these data are collected and compiled. The decision on the method is left to the NCBs. The following two options exist for deriving revaluation adjustments for securities collected on a security-by-security basis. NCBs may follow a similar approach for assets other than securities when they collect item-by-item data. For pension fund reserves maintained by PFs, the following two options exist for deriving approximations of revaluation adjustments: For assets and liabilities other than those collected on an item-by-item basis and pension fund reserves maintained by PFs, the following three options exist for deriving revaluation adjustments:

PFs report security-by-security information that allows NCBs to derive revaluation adjustments: PFs report to NCBs the information required by paragraphs 1, 2 and 4 of Tables 2.1 and 2.2 of Part 3 of Annex I to Regulation (EU) 2018/231 (ECB/2018/2) on a security-by-security basis. This information permits NCBs to obtain accurate information on the revaluation adjustments to be submitted to the ECB. When this option is followed, NCBs may derive the revaluation adjustments in accordance with the common Eurosystem method, i.e. the flow-derivation method, as described in the PF manual accompanying Regulation (EU) 2018/231 (ECB/2018/2) and this Guideline.

PFs directly report transactions on a security-by-security basis to the NCB: PFs report the cumulated amounts of purchases and sales of securities which have occurred during the reference period as set out in paragraphs 1 and 3 of Tables 2.1 and 2.2 of Part 3 of Annex I to Regulation (EU) 2018/231 (ECB/2018/2) on a security-by-security basis. NCBs calculate the revaluation adjustments by taking the difference between end-period stocks and removing transactions and reclassifications and other adjustments, if any, referred to in Section 2.2 of Part 1 of Annex IV. NCBs submit the revaluation adjustments and the reclassifications and other adjustments to the ECB in accordance with this Guideline.

PFs report aggregated adjustments or transactions according to the NCBs' instructions. NCBs that choose this method aggregate the adjustments reported by PFs for the submission of data to the ECB,

NCBs derive approximations based on data provided by PFs.

PFs report aggregated adjustments: PFs report the adjustments applicable to each item, reflecting the valuation changes due to price and exchange rate changes. NCBs that choose this method aggregate the adjustments reported by PFs for the submission of data to the ECB;

PFs report aggregated transactions: PFs accumulate transactions during the quarter and transmit the value of purchases and sales to the NCB. NCBs that receive transactions data calculate the revaluation adjustments by taking the difference between end-period stocks and removing transactions and reclassifications and other adjustments, if any, referred to in Section 2.2 of Part 1 of Annex IV. NCBs submit the revaluation adjustments and the reclassifications and other adjustments to the ECB in accordance with this Guideline; or

NCBs derive approximations based on data provided by PFs.

Versions

1. 2019-06-07