Guideline (EU) 2019/1386 of the European Central Bank of 7 June 2019 amending Guideline ECB/2014/15 on monetary and financial statistics (ECB/2019/18)

6.9.2019 EN Official Journal of the European Union L 232/1 II (Non-legislative acts) GUIDELINES GUIDELINE (EU) 2019/1386 OF THE EUROPEAN CENTRAL BANK of 7 June 2019 amending Guideline ECB/2014/15 on monetary and financial statistics (ECB/2019/18) 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 (1), Whereas: (1) Regulation (EU) 2018/231 of the European Central Bank (ECB/2018/2) (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 (3). (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 (4). 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, (1) OJ L 318, 27.11.1998, p. 8. (2) Regulation (EU) 2018/231 of the European Central Bank of 26 January 2018 on statistical reporting requirements for pension funds (ECB/2018/2) (OJ L 45, 17.2.2018, p. 3). (3) Guideline ECB/2014/15 of 4 April 2014 on monetary and financial statistics (OJ L 340, 26.11.2014, p. 1). (4) Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (OJ L 174, 26.6.2013, p. 1).L 232/2 EN Official Journal of the European Union 6.9.2019 HAS ADOPTED THIS GUIDELINE: Article 1 Amendments Guideline ECB/2014/15 is amended as follows: 1. in Article 2, the following point (5) is added: ‘(5) “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) (*). (*) Regulation (EU) 2018/231 of the European Central Bank of 26 January 2018 on statistical reporting requirements for pension funds (ECB/2018/2) (OJ L 45, 17.2.2018, p. 3)’; 2. Article 26 is amended as follows: (a) the title is replaced by the following: ‘Article 26 Statistics on PFs’; (b) paragraph 1 is replaced by the following: ‘1. Scope of reporting of data up to and including the fourth quarter of 2019 (a) 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. (b) 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) the following paragraphs 6 to 15 are added: ‘6. Scope of reporting in accordance with Regulation (EU) 2018/231 (ECB/2018/2) (a) 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. (b) 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.6.9.2019 EN Official Journal of the European Union L 232/3 7. 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. 8. Revision policy The following general rules shall apply to revisions of quarterly and annual data: (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. 9. 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). 10. 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: (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.L 232/4 EN Official Journal of the European Union 6.9.2019 11. 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. 12. 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). 13. 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. 14. 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. 15. 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).’. 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 DRAGHIANNEX Annexes II, III, and IV Guideline ECB/2014/15 are amended as follows: 1. Annex II is amended as follows: (a) Part 9 is replaced by the following: ‘PART 9 CBD Annual - Reporters Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Reporting population A. Large B. Medium C. Small alone) alone) alone) alone) 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 - Reporters SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Reporting population aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) No. of stand alone credit institutions No. of credit institutions consolidated in banking groups No. of banking groups Total number of credit institutions * 6.9.2019 EN Official Journal of the European Union L 232/5CBD Annual - Profitability and efficiency - IFRS FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Consolidated Income Statement A. Large B. Medium C. Small alone) alone) alone) alone) 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) L 232/6 EN Official Journal of the European Union 6.9.2019CBD Annual - Profitability and efficiency - IFRS FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Consolidated Income Statement A. Large B. Medium C. Small alone) alone) alone) alone) (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 6.9.2019 EN Official Journal of the European Union L 232/7CBD Annual - Profitability and efficiency - IFRS FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Consolidated Income Statement A. Large B. Medium C. Small alone) alone) alone) alone) 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 mea­ sured at fair value through profit or loss) (Financial assets measured at cost [un­ quoted equity]) L 232/8 EN Official Journal of the European Union 6.9.2019CBD Annual - Profitability and efficiency - IFRS FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Consolidated Income Statement A. Large B. Medium C. Small alone) alone) alone) alone) (Available-for-sale financial assets) (Loans and receivables [including finan­ ce leases]) (Held to maturity investments) (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ven­ tures 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 invest­ ments in subsidiaries, joint ventures and associates 6.9.2019 EN Official Journal of the European Union L 232/9CBD Annual - Profitability and efficiency - IFRS FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Consolidated Income Statement A. Large B. Medium C. Small alone) alone) alone) alone) Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued opera­ tions 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 discontin­ ued operations Profit or (-) loss before tax from discontinued operations (Tax expense or (-) income related to discontin­ ued operations) PROFIT OR (-) LOSS FOR THE YEAR Attributable to minority interest Attributable to owners of the parent L 232/10 EN Official Journal of the European Union 6.9.2019CBD Annual - Profitability and efficiency - IFRS FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Consolidated Income Statement aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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) 6.9.2019 EN Official Journal of the European Union L 232/11CBD Annual - Profitability and efficiency - IFRS FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Consolidated Income Statement aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) (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 L 232/12 EN Official Journal of the European Union 6.9.2019CBD Annual - Profitability and efficiency - IFRS FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Consolidated Income Statement aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 mea­ sured at fair value through profit or loss) (Financial assets measured at cost [un­ quoted equity]) 6.9.2019 EN Official Journal of the European Union L 232/13CBD Annual - Profitability and efficiency - IFRS FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Consolidated Income Statement aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) (Available-for-sale financial assets) (Loans and receivables [including finan­ ce leases]) (Held to maturity investments) (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ven­ tures 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 invest­ ments in subsidiaries, joint ventures and associates L 232/14 EN Official Journal of the European Union 6.9.2019CBD Annual - Profitability and efficiency - IFRS FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Consolidated Income Statement aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued opera­ tions 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 discontin­ ued operations Profit or (-) loss before tax from discontinued operations (Tax expense or (-) income related to discontin­ ued operations) PROFIT OR (-) LOSS FOR THE YEAR Attributable to minority interest Attributable to owners of the parent 6.9.2019 EN Official Journal of the European Union L 232/15CBD Annual - Profitability and efficiency - GAAP FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Consolidated Income Statement A. Large B. Medium C. Small alone) alone) alone) alone) 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 finan­ cial assets and liabilities, net Gains or (-) losses from hedge accounting, net Exchange differences, net L 232/16 EN Official Journal of the European Union 6.9.2019CBD Annual - Profitability and efficiency - GAAP FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Consolidated Income Statement A. Large B. Medium C. Small alone) alone) alone) alone) Gains or (-) losses on derecognition of in­ vestments 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) 6.9.2019 EN Official Journal of the European Union L 232/17CBD Annual - Profitability and efficiency - GAAP FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Consolidated Income Statement A. Large B. Medium C. Small alone) alone) alone) alone) (Impairment on financial assets not mea­ sured at fair value through profit or loss) (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ven­ tures 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 invest­ ments in subsidiaries, joint ventures and associates L 232/18 EN Official Journal of the European Union 6.9.2019CBD Annual - Profitability and efficiency - GAAP FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Consolidated Income Statement A. Large B. Medium C. Small alone) alone) alone) alone) Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued opera­ tions 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 extraordin­ ary profit or loss) PROFIT OR (-) LOSS FOR THE YEAR Attributable to minority interest Attributable to owners of the parent 6.9.2019 EN Official Journal of the European Union L 232/19CBD Annual - Profitability and efficiency - GAAP FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Consolidated Income Statement aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 finan­ cial assets and liabilities, net Gains or (-) losses from hedge accounting, net Exchange differences, net L 232/20 EN Official Journal of the European Union 6.9.2019CBD Annual - Profitability and efficiency - GAAP FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Consolidated Income Statement aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) Gains or (-) losses on derecognition of in­ vestments 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) 6.9.2019 EN Official Journal of the European Union L 232/21CBD Annual - Profitability and efficiency - GAAP FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Consolidated Income Statement aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) (Impairment on financial assets not mea­ sured at fair value through profit or loss) (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ven­ tures 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 invest­ ments in subsidiaries, joint ventures and associates L 232/22 EN Official Journal of the European Union 6.9.2019CBD Annual - Profitability and efficiency - GAAP FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Consolidated Income Statement aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued opera­ tions 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 extraordin­ ary profit or loss) PROFIT OR (-) LOSS FOR THE YEAR Attributable to minority interest Attributable to owners of the parent 6.9.2019 EN Official Journal of the European Union L 232/23CBD Annual - Profitability and efficiency - NON-FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Consolidated Income Statement A. Large B. Medium C. Small alone) alone) alone) alone) 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) L 232/24 EN Official Journal of the European Union 6.9.2019CBD Annual - Profitability and efficiency - NON-FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Consolidated Income Statement A. Large B. Medium C. Small alone) alone) alone) alone) (Provisions or (-) reversal of provisions) (Impairment on financial assets not mea­ sured 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 6.9.2019 EN Official Journal of the European Union L 232/25CBD Annual - Profitability and efficiency - NON-FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Consolidated Income Statement aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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) L 232/26 EN Official Journal of the European Union 6.9.2019CBD Annual - Profitability and efficiency - NON-FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Consolidated Income Statement aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) (Provisions or (-) reversal of provisions) (Impairment on financial assets not mea­ sured 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 6.9.2019 EN Official Journal of the European Union L 232/27CBD Annual - Profitability and efficiency - FULL SAMPLE Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Consolidated Income Statement A. Large B. Medium C. Small alone) alone) alone) alone) 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* L 232/28 EN Official Journal of the European Union 6.9.2019CBD Annual - Profitability and efficiency - FULL SAMPLE SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Consolidated Income Statement aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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* 6.9.2019 EN Official Journal of the European Union L 232/29CBD Annual - Profitability and efficiency - IFRS FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Return on Equity (RoE) A. Large B. Medium C. Small alone) alone) alone) alone) 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 % L 232/30 EN Official Journal of the European Union 6.9.2019CBD Annual - Profitability and efficiency - IFRS FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Return on Equity (RoE) aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 % 6.9.2019 EN Official Journal of the European Union L 232/31CBD Annual - Profitability and efficiency - GAAP FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Return on Equity (RoE) A. Large B. Medium C. Small alone) alone) alone) alone) 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 % L 232/32 EN Official Journal of the European Union 6.9.2019CBD Annual - Profitability and efficiency - GAAP FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Return on Equity (RoE) aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 % 6.9.2019 EN Official Journal of the European Union L 232/33CBD Annual - Profitability and efficiency - NON-FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Return on Equity (RoE) A. Large B. Medium C. Small alone) alone) alone) alone) 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 % L 232/34 EN Official Journal of the European Union 6.9.2019CBD Annual - Profitability and efficiency - NON-FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Return on Equity (RoE) aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 % 6.9.2019 EN Official Journal of the European Union L 232/35CBD Annual - Profitability and efficiency - FULL SAMPLE Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Return on Equity (RoE) A. Large B. Medium C. Small alone) alone) alone) alone) 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 % L 232/36 EN Official Journal of the European Union 6.9.2019CBD Annual - Profitability and efficiency - FULL SAMPLE SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Return on Equity (RoE) aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 % 6.9.2019 EN Official Journal of the European Union L 232/37CBD Annual - Balance sheet - IFRS FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Assets A. Large B. Medium C. Small alone) alone) alone) alone) 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 L 232/38 EN Official Journal of the European Union 6.9.2019CBD Annual - Balance sheet - IFRS FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Assets A. Large B. Medium C. Small alone) alone) alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/39CBD Annual - Balance sheet - IFRS FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Assets A. Large B. Medium C. Small alone) alone) alone) alone) Other assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS* L 232/40 EN Official Journal of the European Union 6.9.2019CBD Annual - Balance sheet - IFRS FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Assets aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/41CBD Annual - Balance sheet - IFRS FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Assets aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 L 232/42 EN Official Journal of the European Union 6.9.2019CBD Annual - Balance sheet - IFRS FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Assets aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) Other assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS* 6.9.2019 EN Official Journal of the European Union L 232/43Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Liabilities A. Large B. Medium C. Small alone) alone) alone) alone) 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 L 232/44 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Liabilities A. Large B. Medium C. Small alone) alone) alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/45SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Liabilities aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 L 232/46 EN Official Journal of the European Union 6.9.2019SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Liabilities aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/47Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Equity and minority interest A. Large B. Medium C. Small alone) alone) alone) alone) Capital Share premium Equity instruments issued other than cap­ ital Other Equity Accumulated other comprehensive in­ come 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 L 232/48 EN Official Journal of the European Union 6.9.2019SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Equity and minority interest aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) Capital Share premium Equity instruments issued other than cap­ ital Other Equity Accumulated other comprehensive in­ come 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 6.9.2019 EN Official Journal of the European Union L 232/49Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Loan commitments, financial guarantees and dated or stand dated or stand A. Large B. Medium C. Small alone) alone) other commitments alone) alone) Given Loan commitments* Financial guarantees* Other commitments Received Loan commitments* Financial guarantees* Other commitments L 232/50 EN Official Journal of the European Union 6.9.2019SSM Categories Foreign EA controlled subsidi­ Loan commitments, financial guarantees and Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant other commitments (stand alone) alone) Given Loan commitments* Financial guarantees* Other commitments Received Loan commitments* Financial guarantees* Other commitments 6.9.2019 EN Official Journal of the European Union L 232/51CBD Annual - Balance sheet - GAAP FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Assets A. Large B. Medium C. Small alone) alone) alone) alone) 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 as­ sets measured at fair value through profit or loss Equity instruments Debt securities Loan and advances Non-trading non-derivative financial as­ sets measured at fair value to equity Equity instruments Debt securities L 232/52 EN Official Journal of the European Union 6.9.2019CBD Annual - Balance sheet - GAAP FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Assets A. Large B. Medium C. Small alone) alone) alone) alone) Loan and advances Non-trading debt instruments measured at a cost-based method Debt securities Loans and advances Other non-trading non-derivative finan­ cial 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 6.9.2019 EN Official Journal of the European Union L 232/53CBD Annual - Balance sheet - GAAP FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Assets A. Large B. Medium C. Small alone) alone) alone) alone) Tax assets Current tax assets Deferred tax assets Other assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS* L 232/54 EN Official Journal of the European Union 6.9.2019CBD Annual - Balance sheet - GAAP FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Assets aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 as­ sets measured at fair value through profit or loss Equity instruments Debt securities Loan and advances Non-trading non-derivative financial as­ sets measured at fair value to equity Equity instruments Debt securities 6.9.2019 EN Official Journal of the European Union L 232/55CBD Annual - Balance sheet - GAAP FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Assets aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) Loan and advances Non-trading debt instruments measured at a cost-based method Debt securities Loans and advances Other non-trading non-derivative finan­ cial 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 L 232/56 EN Official Journal of the European Union 6.9.2019CBD Annual - Balance sheet - GAAP FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Assets aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) Tax assets Current tax assets Deferred tax assets Other assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS* 6.9.2019 EN Official Journal of the European Union L 232/57Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Liabilities A. Large B. Medium C. Small alone) alone) alone) alone) 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 li­ abilities 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 L 232/58 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Liabilities A. Large B. Medium C. Small alone) alone) alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/59SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Liabilities aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 li­ abilities 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 L 232/60 EN Official Journal of the European Union 6.9.2019SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Liabilities aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/61Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Equity and minority interest A. Large B. Medium C. Small alone) alone) alone) alone) Capital Share premium Equity instruments issued other than cap­ ital Other Equity Accumulated other comprehensive in­ come 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 L 232/62 EN Official Journal of the European Union 6.9.2019SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Equity and minority interest aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) Capital Share premium Equity instruments issued other than cap­ ital Other Equity Accumulated other comprehensive in­ come 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 6.9.2019 EN Official Journal of the European Union L 232/63Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Loan commitments, financial guarantees and dated or stand dated or stand A. Large B. Medium C. Small alone) alone) other commitments alone) alone) Given Loan commitments* Financial guarantees* Other commitments Received Loan commitments* Financial guarantees* Other commitments SSM Categories Foreign EA controlled subsidi­ Loan commitments, financial guarantees and Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant other commitments (stand alone) alone) Given Loan commitments* Financial guarantees* Other commitments Received Loan commitments* Financial guarantees* Other commitments L 232/64 EN Official Journal of the European Union 6.9.2019CBD Annual - Balance sheet - NON-FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Assets A. Large B. Medium C. Small alone) alone) alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/65CBD Annual - Balance sheet - NON-FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Assets aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 L 232/66 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Liabilities A. Large B. Medium C. Small alone) alone) alone) alone) Deposits Debt securities issued Provisions Residual liabilities TOTAL LIABILITIES SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Liabilities aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) Deposits Debt securities issued Provisions Residual liabilities TOTAL LIABILITIES 6.9.2019 EN Official Journal of the European Union L 232/67Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Equity and minority interest A. Large B. Medium C. Small dated or stand alone) dated or stand alone) alone) alone) Capital TOTAL EQUITY TOTAL LIABILITIES AND EQUITY SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Equity and minority interest aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) Capital TOTAL EQUITY TOTAL LIABILITIES AND EQUITY L 232/68 EN Official Journal of the European Union 6.9.2019CBD Annual - Balance sheet - FULL SAMPLE Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Assets A. Large B. Medium C. Small alone) alone) alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/69CBD Annual - Balance sheet - FULL SAMPLE SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Assets aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 L 232/70 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Liabilities A. Large B. Medium C. Small alone) alone) alone) alone) Deposits * Debt securities issued Provisions Residual liabilities TOTAL LIABILITIES* SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Liabilities aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) Deposits * Debt securities issued Provisions Residual liabilities TOTAL LIABILITIES* 6.9.2019 EN Official Journal of the European Union L 232/71Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Equity and minority interest A. Large B. Medium C. Small dated or stand alone) dated or stand alone) alone) alone) Capital TOTAL EQUITY* TOTAL LIABILITIES AND EQUITY SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Equity and minority interest aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) Capital TOTAL EQUITY* TOTAL LIABILITIES AND EQUITY L 232/72 EN Official Journal of the European Union 6.9.2019CBD Annual -Balance sheet - IFRS FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Assets A. Large B. Medium C. Small alone) alone) alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/73CBD Annual -Balance sheet - IFRS FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Assets aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 L 232/74 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Memorandum items A. Large B. Medium C. Small alone) alone) alone) alone) Subordinated financial liabilities Deposits Debt securities issued SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Memorandum items aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) Subordinated financial liabilities Deposits Debt securities issued 6.9.2019 EN Official Journal of the European Union L 232/75CBD Annual - Balance sheet - GAAP FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Assets A. Large B. Medium C. Small alone) alone) alone) alone) 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 L 232/76 EN Official Journal of the European Union 6.9.2019CBD Annual - Balance sheet - GAAP FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Assets aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/77Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Memorandum items A. Large B. Medium C. Small alone) alone) alone) alone) Subordinated financial liabilities Deposits Debt securities issued SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Memorandum items aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) Subordinated financial liabilities Deposits Debt securities issued L 232/78 EN Official Journal of the European Union 6.9.2019CBD Annual - Balance sheet - NON-FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Assets A. Large B. Medium C. Small alone) alone) alone) alone) Loans and advances General governments Central banks Credit institutions Other CBD Annual - Balance sheet - NON-FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Assets aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) Loans and advances General governments Central banks Credit institutions Other 6.9.2019 EN Official Journal of the European Union L 232/79CBD Annual - Balance sheet - FULL SAMPLE Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Assets A. Large B. Medium C. Small alone) alone) alone) alone) Loans and advances General governments Central banks Credit institutions Other CBD Annual - Balance sheet - FULL SAMPLE SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Assets aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) Loans and advances General governments Central banks Credit institutions Other L 232/80 EN Official Journal of the European Union 6.9.2019CBD Annual - Asset quality - FINREP reporters (IFRS and GAAP) Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Forborne exposures A. Large B. Medium C. Small alone) alone) alone) alone) Debt securities - Gross carrying amount of exposures with forbearance measures Debt securities - Gross carrying amount of per­ forming exposures with forbearance measures Debt securities - Gross carrying amount of performing exposures with forbearance meas­ ures 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 expo­ sures with forebearance measures Debt securities - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures 6.9.2019 EN Official Journal of the European Union L 232/81CBD Annual - Asset quality - FINREP reporters (IFRS and GAAP) Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Forborne exposures A. Large B. Medium C. Small alone) alone) alone) alone) Loans and advances - Gross carrying amount of exposures with forbearance measures* Loans and advances - Gross carrying amount of performing exposures with forbearance meas­ ures* 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 impair­ ment, accumulated changes in fair value due to credit risk and provisions - performing ex­ posures with forebearance measures Loans and advances - Accumulated impair­ ment, accumulated changes in fair value due to credit risk and provisions - non-perform­ ing exposures with forebearance measures L 232/82 EN Official Journal of the European Union 6.9.2019CBD Annual - Asset quality - FINREP reporters (IFRS and GAAP) SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Forborne exposures aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) Debt securities - Gross carrying amount of exposures with forbearance measures Debt securities - Gross carrying amount of per­ forming exposures with forbearance measures Debt securities - Gross carrying amount of performing exposures with forbearance meas­ ures 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 expo­ sures with forebearance measures Debt securities - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures 6.9.2019 EN Official Journal of the European Union L 232/83CBD Annual - Asset quality - FINREP reporters (IFRS and GAAP) SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Forborne exposures aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) Loans and advances - Gross carrying amount of exposures with forbearance measures* Loans and advances - Gross carrying amount of performing exposures with forbearance meas­ ures* 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 impair­ ment, accumulated changes in fair value due to credit risk and provisions - performing ex­ posures with forebearance measures Loans and advances - Accumulated impair­ ment, accumulated changes in fair value due to credit risk and provisions - non-perform­ ing exposures with forebearance measures L 232/84 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Total gross carrying amount of exposures A. Large B. Medium C. Small alone) alone) alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/85SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Total gross carrying amount of exposures aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 L 232/86 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Total gross carrying amount of performing dated or stand dated or stand A. Large B. Medium C. Small alone) alone) exposures alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/87SSM Categories Foreign EA controlled subsidi­ Total gross carrying amount of performing Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant exposures (stand alone) alone) 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 L 232/88 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU stand-alone banks Foreign non-EU Foreign EU controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ Total gross carrying amount of performing branches (stand branches (stand dated or stand dated or stand exposures - Not past due or Past due A. Large B. Medium C. Small alone) alone) alone) alone) <= 30 days 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 6.9.2019 EN Official Journal of the European Union L 232/89SSM Categories Total gross carrying amount of performing Foreign EA controlled subsidi­ Foreign EA controlled branches exposures - Not past due or Past due aries (sub-consolidated or stand Significant Less-Significant (stand alone) <= 30 days alone) 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 L 232/90 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Total gross carrying amount of performing dated or stand dated or stand A. Large B. Medium C. Small alone) alone) exposures - Past due > 30 days <= 60 days alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/91SSM Categories Foreign EA controlled subsidi­ Total gross carrying amount of performing Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant exposures - Past due > 30 days <= 60 days (stand alone) alone) 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 L 232/92 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Total gross carrying amount of performing dated or stand dated or stand A. Large B. Medium C. Small alone) alone) exposures - Past due > 60 days <= 90 days alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/93SSM Categories Foreign EA controlled subsidi­ Total gross carrying amount of performing Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant exposures - Past due > 60 days <= 90 days (stand alone) alone) 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 L 232/94 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Total gross carrying amount of non- dated or stand dated or stand A. Large B. Medium C. Small alone) alone) performing exposures alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/95SSM Categories Foreign EA controlled subsidi­ Total gross carrying amount of non- Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant performing exposures (stand alone) alone) 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 L 232/96 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU stand-alone banks Foreign non-EU Foreign EU controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ Total gross carrying amount of non- branches (stand branches (stand dated or stand dated or stand performing exposures - Unlikely to pay that A. Large B. Medium C. Small alone) alone) alone) alone) are not past-due or past-due < = 90 days 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 6.9.2019 EN Official Journal of the European Union L 232/97SSM Categories Total gross carrying amount of non- Foreign EA controlled subsidi­ Foreign EA controlled branches performing exposures - Unlikely to pay that aries (sub-consolidated or stand Significant Less-Significant (stand alone) are not past-due or past-due < = 90 days alone) 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 L 232/98 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU stand-alone banks Foreign non-EU Foreign EU controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ Total gross carrying amount of non- branches (stand branches (stand dated or stand dated or stand performing exposures - Past due > 90 days A. Large B. Medium C. Small alone) alone) alone) alone) <= 180 days 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 6.9.2019 EN Official Journal of the European Union L 232/99SSM Categories Total gross carrying amount of non- Foreign EA controlled subsidi­ Foreign EA controlled branches performing exposures - Past due > 90 days aries (sub-consolidated or stand Significant Less-Significant (stand alone) <= 180 days alone) 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 L 232/100 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU stand-alone banks Foreign non-EU Foreign EU controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ Total gross carrying amount of non- branches (stand branches (stand dated or stand dated or stand performing exposures - Past due > 180 days A. Large B. Medium C. Small alone) alone) alone) alone) <= 1 year 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 6.9.2019 EN Official Journal of the European Union L 232/101SSM Categories Total gross carrying amount of non- Foreign EA controlled subsidi­ Foreign EA controlled branches performing exposures - Past due > 180 days aries (sub-consolidated or stand Significant Less-Significant (stand alone) <= 1 year alone) 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 L 232/102 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Total gross carrying amount of non- dated or stand dated or stand A. Large B. Medium C. Small alone) alone) performing exposures - Past due > 1 year alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/103SSM Categories Foreign EA controlled subsidi­ Total gross carrying amount of non- Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant performing exposures - Past due > 1 year (stand alone) alone) 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 L 232/104 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Total gross carrying amount of non- dated or stand dated or stand A. Large B. Medium C. Small alone) alone) performing exposures - Of which: defaulted alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/105SSM Categories Foreign EA controlled subsidi­ Total gross carrying amount of non- Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant performing exposures - Of which: defaulted (stand alone) alone) 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 L 232/106 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU stand-alone banks Foreign non-EU Foreign EU controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ Accumulated impairment, accumulated branches (stand branches (stand dated or stand dated or stand changes in fair value due to credit risk and A. Large B. Medium C. Small alone) alone) alone) alone) provisions 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 6.9.2019 EN Official Journal of the European Union L 232/107SSM Categories Accumulated impairment, accumulated Foreign EA controlled subsidi­ Foreign EA controlled branches changes in fair value due to credit risk and aries (sub-consolidated or stand Significant Less-Significant (stand alone) provisions alone) 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 L 232/108 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU stand-alone banks Foreign non-EU Foreign EU controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ Accumulated impairment, accumulated branches (stand branches (stand dated or stand dated or stand changes in fair value due to credit risk and A. Large B. Medium C. Small alone) alone) alone) alone) provisions on performing exposures 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 6.9.2019 EN Official Journal of the European Union L 232/109SSM Categories Accumulated impairment, accumulated Foreign EA controlled subsidi­ Foreign EA controlled branches changes in fair value due to credit risk and aries (sub-consolidated or stand Significant Less-Significant (stand alone) provisions on performing exposures alone) 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 L 232/110 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU stand-alone banks Foreign non-EU Foreign EU controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ Accumulated impairment, accumulated branches (stand branches (stand dated or stand dated or stand changes in fair value due to credit risk and A. Large B. Medium C. Small alone) alone) alone) alone) provisions on non-performing exposures 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 6.9.2019 EN Official Journal of the European Union L 232/111SSM Categories Accumulated impairment, accumulated Foreign EA controlled subsidi­ Foreign EA controlled branches changes in fair value due to credit risk and aries (sub-consolidated or stand Significant Less-Significant (stand alone) provisions on non-performing exposures alone) 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 L 232/112 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Collateral received on non-performing expo­ dated or stand dated or stand A. Large B. Medium C. Small alone) alone) sures alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/113SSM Categories Foreign EA controlled subsidi­ Collateral received on non-performing expo­ Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant sures (stand alone) alone) 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 L 232/114 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Financial guarantees received on non- dated or stand dated or stand A. Large B. Medium C. Small alone) alone) performing exposures alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/115SSM Categories Foreign EA controlled subsidi­ Financial guarantees received on non- Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant performing exposures (stand alone) alone) 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 L 232/116 EN Official Journal of the European Union 6.9.2019CBD Annual - Asset quality - IFRS FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Impaired debt instruments - Total gross dated or stand dated or stand A. Large B. Medium C. Small alone) alone) carrying amount of impaired assets alone) alone) Loans and receivables Debt securities Loans and advances Held-to-maturity investments Debt securities Loans and advances CBD Annual - Asset quality - IFRS FINREP SSM Categories Foreign EA controlled subsidi­ Impaired debt instruments - Total gross Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant carrying amount of impaired assets (stand alone) alone) Loans and receivables Debt securities Loans and advances Held-to-maturity investments Debt securities Loans and advances 6.9.2019 EN Official Journal of the European Union L 232/117Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Impaired debt instruments - Allowances for dated or stand dated or stand A. Large B. Medium C. Small alone) alone) individual assessed financial assets alone) alone) Loans and receivables Debt securities Loans and advances Held-to-maturity investments Debt securities Loans and advances SSM Categories Foreign EA controlled subsidi­ Impaired debt instruments - Allowances for Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant individual assessed financial assets (stand alone) alone) Loans and receivables Debt securities Loans and advances Held-to-maturity investments Debt securities Loans and advances L 232/118 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Impaired debt instruments - Allowances for dated or stand dated or stand A. Large B. Medium C. Small alone) alone) collectively assessed financial assets alone) alone) Loans and receivables Debt securities Loans and advances Held-to-maturity investments Debt securities Loans and advances SSM Categories Foreign EA controlled subsidi­ Impaired debt instruments - Allowances for Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant collectively assessed financial assets (stand alone) alone) Loans and receivables Debt securities Loans and advances Held-to-maturity investments Debt securities Loans and advances 6.9.2019 EN Official Journal of the European Union L 232/119Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Impaired debt instruments - Allowances for dated or stand dated or stand A. Large B. Medium C. Small alone) alone) incurred but not reported losses alone) alone) Loans and receivables Debt securities Loans and advances Held-to-maturity investments Debt securities Loans and advances SSM Categories Foreign EA controlled subsidi­ Impaired debt instruments - Allowances for Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant incurred but not reported losses (stand alone) alone) Loans and receivables Debt securities Loans and advances Held-to-maturity investments Debt securities Loans and advances L 232/120 EN Official Journal of the European Union 6.9.2019CBD Annual - Asset quality - GAAP FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Impaired debt instruments - Non-trading debt dated or stand dated or stand A. Large B. Medium C. Small alone) alone) instruments measured at a cost-based method alone) alone) Total gross carrying amount of impaired as­ sets 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 6.9.2019 EN Official Journal of the European Union L 232/121CBD Annual - Asset quality - GAAP FINREP SSM Categories Foreign EA controlled subsidi­ Impaired debt instruments - Non-trading debt Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant instruments measured at a cost-based method (stand alone) alone) Total gross carrying amount of impaired as­ sets 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 L 232/122 EN Official Journal of the European Union 6.9.2019CBD Annual - Asset quality - NON-FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Non-performing exposures A. Large B. Medium C. Small alone) alone) alone) alone) 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 - Asset quality - NON-FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Non-performing exposures aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) Gross carrying amount Performing exposures Non-performing exposures* Forborne exposures Accumulated impairment, accumulated changes in fair value due to credit risk and provisions* 6.9.2019 EN Official Journal of the European Union L 232/123CBD Annual - GEOGRAPHICAL CONCENTRATION Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Total original exposure value A. Large B. Medium C. Small alone) alone) alone) alone) AT BE BG HR CY CZ DK EE FI FR DE EL HU IE IT LV LT LU L 232/124 EN Official Journal of the European Union 6.9.2019CBD Annual - GEOGRAPHICAL CONCENTRATION Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Total original exposure value A. Large B. Medium C. Small alone) alone) alone) alone) 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) 6.9.2019 EN Official Journal of the European Union L 232/125CBD Annual - GEOGRAPHICAL CONCENTRATION Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Total original exposure value A. Large B. Medium C. Small alone) alone) alone) alone) 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 L 232/126 EN Official Journal of the European Union 6.9.2019CBD Annual - GEOGRAPHICAL CONCENTRATION SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Total original exposure value aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) AT BE BG HR CY CZ DK EE FI FR DE EL HU IE IT LV LT LU 6.9.2019 EN Official Journal of the European Union L 232/127CBD Annual - GEOGRAPHICAL CONCENTRATION SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Total original exposure value aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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) L 232/128 EN Official Journal of the European Union 6.9.2019CBD Annual - GEOGRAPHICAL CONCENTRATION SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Total original exposure value aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/129Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Total exposures in default A. Large B. Medium C. Small alone) alone) alone) alone) AT BE BG HR CY CZ DK EE FI FR DE EL HU IE IT LV LT LU L 232/130 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Total exposures in default A. Large B. Medium C. Small alone) alone) alone) alone) 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) 6.9.2019 EN Official Journal of the European Union L 232/131Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Total exposures in default A. Large B. Medium C. Small alone) alone) alone) alone) AU (Australia) SG (Singapore) TR (Turkey) RU (Russian federation) KY (Cayman Islands) IN (India) KR (South Korea) ZA (South Africa) CA (Canada) L 232/132 EN Official Journal of the European Union 6.9.2019SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Total exposures in default aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) AT BE BG HR CY CZ DK EE FI FR DE EL HU IE IT LV LT LU 6.9.2019 EN Official Journal of the European Union L 232/133SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Total exposures in default aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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) L 232/134 EN Official Journal of the European Union 6.9.2019SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Total exposures in default aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) AU (Australia) SG (Singapore) TR (Turkey) RU (Russian federation) KY (Cayman Islands) IN (India) KR (South Korea) ZA (South Africa) CA (Canada) 6.9.2019 EN Official Journal of the European Union L 232/135Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Total exposure value A. Large B. Medium C. Small alone) alone) alone) alone) AT BE BG HR CY CZ DK EE FI FR DE EL HU IE IT LV LT LU L 232/136 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Total exposure value A. Large B. Medium C. Small alone) alone) alone) alone) 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) 6.9.2019 EN Official Journal of the European Union L 232/137Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Total exposure value A. Large B. Medium C. Small alone) alone) alone) alone) AU (Australia) SG (Singapore) TR (Turkey) RU (Russian federation) KY (Cayman Islands) IN (India) KR (South Korea) ZA (South Africa) CA (Canada) L 232/138 EN Official Journal of the European Union 6.9.2019SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Total exposure value aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) AT BE BG HR CY CZ DK EE FI FR DE EL HU IE IT LV LT LU 6.9.2019 EN Official Journal of the European Union L 232/139SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Total exposure value aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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) L 232/140 EN Official Journal of the European Union 6.9.2019SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Total exposure value aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) AU (Australia) SG (Singapore) TR (Turkey) RU (Russian federation) KY (Cayman Islands) IN (India) KR (South Korea) ZA (South Africa) CA (Canada) 6.9.2019 EN Official Journal of the European Union L 232/141Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Total exposures collateralized by immovable dated or stand dated or stand A. Large B. Medium C. Small alone) alone) residential property alone) alone) AT BE BG HR CY CZ DK EE FI FR DE EL HU IE IT LV LT LU L 232/142 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Total exposures collateralized by immovable dated or stand dated or stand A. Large B. Medium C. Small alone) alone) residential property alone) alone) MT NL PL PT RO SK SI ES SE UK Non-EU countries 6.9.2019 EN Official Journal of the European Union L 232/143SSM Categories Foreign EA controlled subsidi­ Total exposures collateralized by immovable Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant residential property (stand alone) alone) AT BE BG HR CY CZ DK EE FI FR DE EL HU IE IT LV LT LU L 232/144 EN Official Journal of the European Union 6.9.2019SSM Categories Foreign EA controlled subsidi­ Total exposures collateralized by immovable Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant residential property (stand alone) alone) MT NL PL PT RO SK SI ES SE UK Non-EU countries 6.9.2019 EN Official Journal of the European Union L 232/145Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Total exposures collateralized by immovable dated or stand dated or stand A. Large B. Medium C. Small alone) alone) commercial property alone) alone) AT BE BG HR CY CZ DK EE FI FR DE EL HU IE IT LV LT LU L 232/146 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Total exposures collateralized by immovable dated or stand dated or stand A. Large B. Medium C. Small alone) alone) commercial property alone) alone) MT NL PL PT RO SK SI ES SE UK Non-EU countries 6.9.2019 EN Official Journal of the European Union L 232/147SSM Categories Foreign EA controlled subsidi­ Total exposures collateralized by immovable Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant commercial property (stand alone) alone) AT BE BG HR CY CZ DK EE FI FR DE EL HU IE IT LV LT LU L 232/148 EN Official Journal of the European Union 6.9.2019SSM Categories Foreign EA controlled subsidi­ Total exposures collateralized by immovable Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant commercial property (stand alone) alone) MT NL PL PT RO SK SI ES SE UK Non-EU countries 6.9.2019 EN Official Journal of the European Union L 232/149CBD Annual - GEOGRAPHICAL CONCENTRATION - FINREP reporters (IFRS and GAAP) Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Domestic activities A. Large B. Medium C. Small alone) alone) alone) alone) 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 L 232/150 EN Official Journal of the European Union 6.9.2019CBD Annual - GEOGRAPHICAL CONCENTRATION - FINREP reporters (IFRS and GAAP) SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Domestic activities aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/151Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Non-domestic activities A. Large B. Medium C. Small alone) alone) alone) alone) 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 L 232/152 EN Official Journal of the European Union 6.9.2019SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Non-domestic activities aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/153CBD Annual - COUNTERPARTY CONCENTRATION Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Large exposures (total) A. Large B. Medium C. Small alone) alone) alone) alone) Large exposures (total) Large exposures - Over 10 % of capital or EUR 300 mln. Large exposures - Institutions Large exposures - Unregulated financial Enti­ ties CBD Annual - COUNTERPARTY CONCENTRATION SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Large exposures (total) aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) Large exposures (total) Large exposures - Over 10 % of capital or EUR 300 mln. Large exposures - Institutions Large exposures - Unregulated financial Enti­ ties L 232/154 EN Official Journal of the European Union 6.9.2019CBD Annual - COUNTERPARTY CONCENTRATION - FINREP reporters (IFRS and GAAP) Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Exposures to central banks A. Large B. Medium C. Small alone) alone) alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/155CBD Annual - COUNTERPARTY CONCENTRATION - FINREP reporters (IFRS and GAAP) SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Exposures to central banks aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 L 232/156 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Exposures to general governments A. Large B. Medium C. Small alone) alone) alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/157SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Exposures to general governments aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 L 232/158 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Exposures to credit institutions A. Large B. Medium C. Small alone) alone) alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/159SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Exposures to credit institutions aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 L 232/160 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Exposures to other financial corporations A. Large B. Medium C. Small alone) alone) alone) alone) 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 con­ sidered Loans collateralized by immovable property Other collateralized loans Financial guarantees received 6.9.2019 EN Official Journal of the European Union L 232/161SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Exposures to other financial corporations aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 con­ sidered Loans collateralized by immovable property Other collateralized loans Financial guarantees received L 232/162 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Exposures to non-financial corporations A. Large B. Medium C. Small alone) alone) alone) alone) 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 con­ sidered Loans collateralized by immovable property Other collateralized loans Financial guarantees received 6.9.2019 EN Official Journal of the European Union L 232/163SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Exposures to non-financial corporations aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 con­ sidered Loans collateralized by immovable property Other collateralized loans Financial guarantees received L 232/164 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Exposures to households A. Large B. Medium C. Small alone) alone) alone) alone) 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 con­ sidered Loans collateralized by immovable property Other collateralized loans Financial guarantees received 6.9.2019 EN Official Journal of the European Union L 232/165SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Exposures to households aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 con­ sidered Loans collateralized by immovable property Other collateralized loans Financial guarantees received L 232/166 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Loans and advances to non-financial corpora­ dated or stand dated or stand A. Large B. Medium C. Small alone) alone) tions - Gross carrying amount alone) alone) A Agriculture, forestry and fishing B Mining and quarrying C Manufacturing D Electricity, gas, steam and air conditioning supply E Water supply F Construction G Wholesale and retail trade H Transport and storage I Accommodation and food service activities J Information and communication L Real estate activities M Professional, scientific and technical activ­ ities N Administrative and support service activ­ ities O Public administration and defence, com­ pulsory social security 6.9.2019 EN Official Journal of the European Union L 232/167Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Loans and advances to non-financial corpora­ dated or stand dated or stand A. Large B. Medium C. Small alone) alone) tions - Gross carrying amount alone) alone) P Education Q Human health services and social work ac­ tivities R Arts, entertainment and recreation S Other services L 232/168 EN Official Journal of the European Union 6.9.2019SSM Categories Foreign EA controlled subsidi­ Loans and advances to non-financial corpora­ Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant tions - Gross carrying amount (stand alone) alone) A Agriculture, forestry and fishing B Mining and quarrying C Manufacturing D Electricity, gas, steam and air conditioning supply E Water supply F Construction G Wholesale and retail trade H Transport and storage I Accommodation and food service activities J Information and communication L Real estate activities M Professional, scientific and technical activ­ ities N Administrative and support service activ­ ities O Public administration and defence, com­ pulsory social security 6.9.2019 EN Official Journal of the European Union L 232/169SSM Categories Foreign EA controlled subsidi­ Loans and advances to non-financial corpora­ Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant tions - Gross carrying amount (stand alone) alone) P Education Q Human health services and social work ac­ tivities R Arts, entertainment and recreation S Other services L 232/170 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU stand-alone banks Foreign non-EU Foreign EU controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ Loans and advances to non-financial corpora­ branches (stand branches (stand dated or stand dated or stand tions - Accumulated impairment or Accumu­ A. Large B. Medium C. Small alone) alone) alone) alone) lated changes in fair value due to credit risk A Agriculture, forestry and fishing B Mining and quarrying C Manufacturing D Electricity, gas, steam and air conditioning supply E Water supply F Construction G Wholesale and retail trade H Transport and storage I Accommodation and food service activities J Information and communication L Real estate activities M Professional, scientific and technical activ­ ities N Administrative and support service activ­ ities O Public administration and defence, com­ pulsory social security 6.9.2019 EN Official Journal of the European Union L 232/171Domestic banking groups (consolidated) and Foreign non-EU Foreign EU stand-alone banks Foreign non-EU Foreign EU controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ Loans and advances to non-financial corpora­ branches (stand branches (stand dated or stand dated or stand tions - Accumulated impairment or Accumu­ A. Large B. Medium C. Small alone) alone) alone) alone) lated changes in fair value due to credit risk P Education Q Human health services and social work ac­ tivities R Arts, entertainment and recreation S Other services L 232/172 EN Official Journal of the European Union 6.9.2019SSM Categories Loans and advances to non-financial corpora­ Foreign EA controlled subsidi­ Foreign EA controlled branches tions - Accumulated impairment or Accumu­ aries (sub-consolidated or stand Significant Less-Significant (stand alone) lated changes in fair value due to credit risk alone) A Agriculture, forestry and fishing B Mining and quarrying C Manufacturing D Electricity, gas, steam and air conditioning supply E Water supply F Construction G Wholesale and retail trade H Transport and storage I Accommodation and food service activities J Information and communication L Real estate activities M Professional, scientific and technical activ­ ities N Administrative and support service activ­ ities O Public administration and defence, com­ pulsory social security 6.9.2019 EN Official Journal of the European Union L 232/173SSM Categories Loans and advances to non-financial corpora­ Foreign EA controlled subsidi­ Foreign EA controlled branches tions - Accumulated impairment or Accumu­ aries (sub-consolidated or stand Significant Less-Significant (stand alone) lated changes in fair value due to credit risk alone) P Education Q Human health services and social work ac­ tivities R Arts, entertainment and recreation S Other services L 232/174 EN Official Journal of the European Union 6.9.2019CBD Annual - FUNDING CONCENTRATION - FINREP reporters (IFRS and GAAP) Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Carrying amount (FINREP-IFRS) A. Large B. Medium C. Small alone) alone) alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/175CBD Annual - FUNDING CONCENTRATION - FINREP reporters (IFRS and GAAP) Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Carrying amount (FINREP-IFRS) A. Large B. Medium C. Small alone) alone) alone) alone) 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 L 232/176 EN Official Journal of the European Union 6.9.2019CBD Annual - FUNDING CONCENTRATION - FINREP reporters (IFRS and GAAP) Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Carrying amount (FINREP-IFRS) A. Large B. Medium C. Small alone) alone) alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/177CBD Annual - FUNDING CONCENTRATION - FINREP reporters (IFRS and GAAP) SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Carrying amount (FINREP-IFRS) aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 L 232/178 EN Official Journal of the European Union 6.9.2019CBD Annual - FUNDING CONCENTRATION - FINREP reporters (IFRS and GAAP) SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Carrying amount (FINREP-IFRS) aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/179CBD Annual - FUNDING CONCENTRATION - FINREP reporters (IFRS and GAAP) SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Carrying amount (FINREP-IFRS) aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 L 232/180 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Carrying amount (FINREP-GAAP) A. Large B. Medium C. Small alone) alone) alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/181Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Carrying amount (FINREP-GAAP) A. Large B. Medium C. Small alone) alone) alone) alone) 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 L 232/182 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Carrying amount (FINREP-GAAP) A. Large B. Medium C. Small alone) alone) alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/183SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Carrying amount (FINREP-GAAP) aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 L 232/184 EN Official Journal of the European Union 6.9.2019SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Carrying amount (FINREP-GAAP) aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/185SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Carrying amount (FINREP-GAAP) aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 L 232/186 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Total amount received A. Large B. Medium C. Small alone) alone) alone) alone) 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* 6.9.2019 EN Official Journal of the European Union L 232/187SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Total amount received aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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* L 232/188 EN Official Journal of the European Union 6.9.2019CBD Annual - Liquidity and funding Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Liquid assets A. Large B. Medium C. Small dated or stand alone) dated or stand alone) alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/189CBD Annual - Liquidity and funding SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Liquid assets aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 L 232/190 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand LIQUIDITY COVERAGE A. Large B. Medium C. Small alone) alone) alone) alone) Liquidity buffer* Net liquidity outflow* SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches LIQUIDITY COVERAGE aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) Liquidity buffer* Net liquidity outflow* 6.9.2019 EN Official Journal of the European Union L 232/191Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand ITEMS REQUIRING STABLE FUNDING A. Large B. Medium C. Small alone) alone) alone) alone) 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 L 232/192 EN Official Journal of the European Union 6.9.2019SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches ITEMS REQUIRING STABLE FUNDING aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/193Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand ITEMS REQUIRING STABLE FUNDING - dated or stand dated or stand A. Large B. Medium C. Small alone) alone) assets referred to in Article 416 alone) alone) 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 L 232/194 EN Official Journal of the European Union 6.9.2019SSM Categories Foreign EA controlled subsidi­ ITEMS REQUIRING STABLE FUNDING - Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant assets referred to in Article 416 (stand alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/195Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU Foreign EU Foreign non-EU Foreign EU controlled subsidi­ controlled subsidi­ controlled controlled ITEMS REQUIRING STABLE FUNDING - aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand securities and money market instruments not dated or stand dated or stand A. Large B. Medium C. Small alone) alone) reported in 1.1 qualifying for credit step 1 alone) alone) under Article 122 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 L 232/196 EN Official Journal of the European Union 6.9.2019SSM Categories ITEMS REQUIRING STABLE FUNDING - Foreign EA controlled subsidi­ securities and money market instruments not Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant reported in 1.1 qualifying for credit step 1 (stand alone) alone) under Article 122 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 6.9.2019 EN Official Journal of the European Union L 232/197Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU Foreign EU Foreign non-EU Foreign EU controlled subsidi­ controlled subsidi­ controlled controlled ITEMS REQUIRING STABLE FUNDING - aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand securities and money market instruments not dated or stand dated or stand A. Large B. Medium C. Small alone) alone) reported in 1.1 qualifying for credit step 2 alone) alone) under Article 122 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 L 232/198 EN Official Journal of the European Union 6.9.2019SSM Categories ITEMS REQUIRING STABLE FUNDING - Foreign EA controlled subsidi­ securities and money market instruments not Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant reported in 1.1 qualifying for credit step 2 (stand alone) alone) under Article 122 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 6.9.2019 EN Official Journal of the European Union L 232/199Domestic banking groups (consolidated) and Foreign non-EU Foreign EU stand-alone banks Foreign non-EU Foreign EU controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ ITEMS REQUIRING STABLE FUNDING - branches (stand branches (stand dated or stand dated or stand other securities and money market instru­ A. Large B. Medium C. Small alone) alone) alone) alone) ments not reported elsewhere 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 L 232/200 EN Official Journal of the European Union 6.9.2019SSM Categories ITEMS REQUIRING STABLE FUNDING - Foreign EA controlled subsidi­ Foreign EA controlled branches other securities and money market instru­ aries (sub-consolidated or stand Significant Less-Significant (stand alone) ments not reported elsewhere alone) 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 6.9.2019 EN Official Journal of the European Union L 232/201Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU Foreign EU Foreign non-EU Foreign EU controlled subsidi­ controlled subsidi­ controlled controlled ITEMS REQUIRING STABLE FUNDING - aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand equity securities of non-financial entities dated or stand dated or stand A. Large B. Medium C. Small alone) alone) listed on a major index in a recognised alone) alone) exchange 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 L 232/202 EN Official Journal of the European Union 6.9.2019SSM Categories ITEMS REQUIRING STABLE FUNDING - Foreign EA controlled subsidi­ equity securities of non-financial entities Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant listed on a major index in a recognised (stand alone) alone) exchange 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 6.9.2019 EN Official Journal of the European Union L 232/203Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand ITEMS REQUIRING STABLE FUNDING - dated or stand dated or stand A. Large B. Medium C. Small alone) alone) other equity securities alone) alone) 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 L 232/204 EN Official Journal of the European Union 6.9.2019SSM Categories Foreign EA controlled subsidi­ ITEMS REQUIRING STABLE FUNDING - Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant other equity securities (stand alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/205Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand ITEMS REQUIRING STABLE FUNDING - gold A. Large B. Medium C. Small alone) alone) alone) alone) 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 L 232/206 EN Official Journal of the European Union 6.9.2019SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches ITEMS REQUIRING STABLE FUNDING - gold aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/207Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand ITEMS REQUIRING STABLE FUNDING - dated or stand dated or stand A. Large B. Medium C. Small alone) alone) other precious metals alone) alone) 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 L 232/208 EN Official Journal of the European Union 6.9.2019SSM Categories Foreign EA controlled subsidi­ ITEMS REQUIRING STABLE FUNDING - Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant other precious metals (stand alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/209Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand ITEMS REQUIRING STABLE FUNDING - dated or stand dated or stand A. Large B. Medium C. Small alone) alone) non-renewable loans and receivables alone) alone) within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months SSM Categories Foreign EA controlled subsidi­ ITEMS REQUIRING STABLE FUNDING - Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant non-renewable loans and receivables (stand alone) alone) within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months L 232/210 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU stand-alone banks Foreign non-EU Foreign EU controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ ITEMS REQUIRING STABLE FUNDING - branches (stand branches (stand dated or stand dated or stand non-renewable loans and receivables reported A. Large B. Medium C. Small alone) alone) alone) alone) in 1.9 that are collateralised by real estate within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months SSM Categories ITEMS REQUIRING STABLE FUNDING - Foreign EA controlled subsidi­ Foreign EA controlled branches non-renewable loans and receivables reported aries (sub-consolidated or stand Significant Less-Significant (stand alone) in 1.9 that are collateralised by real estate alone) within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months 6.9.2019 EN Official Journal of the European Union L 232/211Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand ITEMS REQUIRING STABLE FUNDING - de­ dated or stand dated or stand A. Large B. Medium C. Small alone) alone) rivatives receivables alone) alone) within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months SSM Categories Foreign EA controlled subsidi­ ITEMS REQUIRING STABLE FUNDING - de­ Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant rivatives receivables (stand alone) alone) within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months L 232/212 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand ITEMS REQUIRING STABLE FUNDING - any dated or stand dated or stand A. Large B. Medium C. Small alone) alone) other assets alone) alone) within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months SSM Categories Foreign EA controlled subsidi­ ITEMS REQUIRING STABLE FUNDING - any Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant other assets (stand alone) alone) within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months 6.9.2019 EN Official Journal of the European Union L 232/213Domestic banking groups (consolidated) and Foreign non-EU Foreign EU stand-alone banks Foreign non-EU Foreign EU controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ ITEMS REQUIRING STABLE FUNDING - branches (stand branches (stand dated or stand dated or stand assets deducted from own funds not requiring A. Large B. Medium C. Small alone) alone) alone) alone) stable funding within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months SSM Categories ITEMS REQUIRING STABLE FUNDING - Foreign EA controlled subsidi­ Foreign EA controlled branches assets deducted from own funds not requiring aries (sub-consolidated or stand Significant Less-Significant (stand alone) stable funding alone) within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months L 232/214 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU Foreign EU Foreign non-EU Foreign EU controlled subsidi­ controlled subsidi­ controlled controlled ITEMS REQUIRING STABLE FUNDING - aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand undrawn committed credit facilities that dated or stand dated or stand A. Large B. Medium C. Small alone) alone) qualify as ‘medium risk’ or ‘medium/low risk’ alone) alone) under Annex I. within three months SSM Categories ITEMS REQUIRING STABLE FUNDING - Foreign EA controlled subsidi­ undrawn committed credit facilities that Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant qualify as ‘medium risk’ or ‘medium/low risk’ (stand alone) alone) under Annex I. within three months Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand ITEMS PROVIDING STABLE FUNDING A. Large B. Medium C. Small alone) alone) alone) alone) within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months 6.9.2019 EN Official Journal of the European Union L 232/215SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches ITEMS PROVIDING STABLE FUNDING aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 Foreign non-EU Foreign EU stand-alone banks Foreign non-EU Foreign EU controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ ITEMS PROVIDING STABLE FUNDING - own branches (stand branches (stand dated or stand dated or stand funds after deduction have been applied A. Large B. Medium C. Small alone) alone) alone) alone) where apropriate after 12 months SSM Categories ITEMS PROVIDING STABLE FUNDING - own Foreign EA controlled subsidi­ Foreign EA controlled branches funds after deduction have been applied aries (sub-consolidated or stand Significant Less-Significant (stand alone) where apropriate alone) after 12 months L 232/216 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand ITEMS PROVIDING STABLE FUNDING - dated or stand dated or stand A. Large B. Medium C. Small alone) alone) retail deposits alone) alone) within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months SSM Categories Foreign EA controlled subsidi­ ITEMS PROVIDING STABLE FUNDING - Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant retail deposits (stand alone) alone) within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months 6.9.2019 EN Official Journal of the European Union L 232/217Domestic banking groups (consolidated) and Foreign non-EU Foreign EU stand-alone banks Foreign non-EU Foreign EU controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ ITEMS PROVIDING STABLE FUNDING - branches (stand branches (stand dated or stand dated or stand liabilities from customers that are not finan­ A. Large B. Medium C. Small alone) alone) alone) alone) cial customers within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months SSM Categories ITEMS PROVIDING STABLE FUNDING - Foreign EA controlled subsidi­ Foreign EA controlled branches liabilities from customers that are not finan­ aries (sub-consolidated or stand Significant Less-Significant (stand alone) cial customers alone) within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months L 232/218 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU stand-alone banks Foreign non-EU Foreign EU controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ ITEMS PROVIDING STABLE FUNDING - branches (stand branches (stand dated or stand dated or stand liabilities from customers that are financial A. Large B. Medium C. Small alone) alone) alone) alone) customers within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months SSM Categories ITEMS PROVIDING STABLE FUNDING - Foreign EA controlled subsidi­ Foreign EA controlled branches liabilities from customers that are financial aries (sub-consolidated or stand Significant Less-Significant (stand alone) customers alone) within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months 6.9.2019 EN Official Journal of the European Union L 232/219Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU Foreign EU Foreign non-EU Foreign EU controlled subsidi­ controlled subsidi­ controlled controlled ITEMS PROVIDING STABLE FUNDING - aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand liabilities resulting from securities issued dated or stand dated or stand A. Large B. Medium C. Small alone) alone) qualifying for the treatment in Article 129(4) alone) alone) or (5) within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months SSM Categories ITEMS PROVIDING STABLE FUNDING - Foreign EA controlled subsidi­ liabilities resulting from securities issued Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant qualifying for the treatment in Article 129(4) (stand alone) alone) or (5) within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months L 232/220 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU stand-alone banks Foreign non-EU Foreign EU controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ ITEMS PROVIDING STABLE FUNDING - branches (stand branches (stand dated or stand dated or stand liabilities resulting from securities defined in A. Large B. Medium C. Small alone) alone) alone) alone) Article 52(4) of Directive 2009/65/EC within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months SSM Categories ITEMS PROVIDING STABLE FUNDING - Foreign EA controlled subsidi­ Foreign EA controlled branches liabilities resulting from securities defined in aries (sub-consolidated or stand Significant Less-Significant (stand alone) Article 52(4) of Directive 2009/65/EC alone) within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months 6.9.2019 EN Official Journal of the European Union L 232/221Domestic banking groups (consolidated) and Foreign non-EU Foreign EU stand-alone banks Foreign non-EU Foreign EU controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ ITEMS PROVIDING STABLE FUNDING - branches (stand branches (stand dated or stand dated or stand other liabilities resulting from securities A. Large B. Medium C. Small alone) alone) alone) alone) issued within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months SSM Categories ITEMS PROVIDING STABLE FUNDING - Foreign EA controlled subsidi­ Foreign EA controlled branches other liabilities resulting from securities aries (sub-consolidated or stand Significant Less-Significant (stand alone) issued alone) within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months L 232/222 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand ITEMS PROVIDING STABLE FUNDING - dated or stand dated or stand A. Large B. Medium C. Small alone) alone) liabilities from derivatives payables contracts alone) alone) within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months SSM Categories Foreign EA controlled subsidi­ ITEMS PROVIDING STABLE FUNDING - Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant liabilities from derivatives payables contracts (stand alone) alone) within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months 6.9.2019 EN Official Journal of the European Union L 232/223Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand ITEMS PROVIDING STABLE FUNDING - any dated or stand dated or stand A. Large B. Medium C. Small alone) alone) other liabilities alone) alone) within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months SSM Categories Foreign EA controlled subsidi­ ITEMS PROVIDING STABLE FUNDING - any Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant other liabilities (stand alone) alone) within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months L 232/224 EN Official Journal of the European Union 6.9.2019CBD Annual - Asset encumbrance Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Carrying amount of encumbered assets A. Large B. Medium C. Small alone) alone) alone) alone) 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 de­ mand of which: mortgage loans Other assets 6.9.2019 EN Official Journal of the European Union L 232/225CBD Annual - Asset encumbrance SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Carrying amount of encumbered assets aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 de­ mand of which: mortgage loans Other assets L 232/226 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Carrying amount of encumbered assets of dated or stand dated or stand A. Large B. Medium C. Small alone) alone) which: issued by other entities of the group alone) alone) 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 de­ mand of which: mortgage loans Other assets 6.9.2019 EN Official Journal of the European Union L 232/227SSM Categories Foreign EA controlled subsidi­ Carrying amount of encumbered assets of Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant which: issued by other entities of the group (stand alone) alone) 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 de­ mand of which: mortgage loans Other assets L 232/228 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Carrying amount of encumbered assets of dated or stand dated or stand A. Large B. Medium C. Small alone) alone) which: central bank's eligible alone) alone) 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 de­ mand of which: mortgage loans Other assets 6.9.2019 EN Official Journal of the European Union L 232/229SSM Categories Foreign EA controlled subsidi­ Carrying amount of encumbered assets of Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant which: central bank's eligible (stand alone) alone) 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 de­ mand of which: mortgage loans Other assets L 232/230 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Carrying amount of non-encumbered assets A. Large B. Medium C. Small alone) alone) alone) alone) 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 de­ mand of which: mortgage loans Other assets 6.9.2019 EN Official Journal of the European Union L 232/231SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Carrying amount of non-encumbered assets aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 de­ mand of which: mortgage loans Other assets L 232/232 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU stand-alone banks Foreign non-EU Foreign EU controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ Carrying amount of non-encumbered assets branches (stand branches (stand dated or stand dated or stand of which: issued by other entities of the A. Large B. Medium C. Small alone) alone) alone) alone) group 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 de­ mand of which: mortgage loans Other assets 6.9.2019 EN Official Journal of the European Union L 232/233SSM Categories Carrying amount of non-encumbered assets Foreign EA controlled subsidi­ Foreign EA controlled branches of which: issued by other entities of the aries (sub-consolidated or stand Significant Less-Significant (stand alone) group alone) 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 de­ mand of which: mortgage loans Other assets L 232/234 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Carrying amount of non-encumbered assets dated or stand dated or stand A. Large B. Medium C. Small alone) alone) of which: central bank's eligible alone) alone) 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 de­ mand of which: mortgage loans Other assets 6.9.2019 EN Official Journal of the European Union L 232/235SSM Categories Foreign EA controlled subsidi­ Carrying amount of non-encumbered assets Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant of which: central bank's eligible (stand alone) alone) 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 de­ mand of which: mortgage loans Other assets L 232/236 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Collateral received by the reporting institu­ dated or stand dated or stand A. Large B. Medium C. Small alone) alone) tion alone) alone) Fair value of encumbered collateral received or own debt securities issued* Fair value of non-encumbered collateral re­ ceived or own debt securities issued available for encumbrance* SSM Categories Foreign EA controlled subsidi­ Collateral received by the reporting institu­ Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant tion (stand alone) alone) Fair value of encumbered collateral received or own debt securities issued* Fair value of non-encumbered collateral re­ ceived or own debt securities issued available for encumbrance* 6.9.2019 EN Official Journal of the European Union L 232/237CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Table x.x A. Large B. Medium C. Small dated or stand alone) dated or stand alone) alone) alone) OWN FUNDS TIER 1 CAPITAL* COMMON EQUITY TIER 1 CAPITAL* Capital instruments eligible as CET1 Capi­ tal Paid up capital instruments Memorandum item: Capital instruments not eli­ gible 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 L 232/238 EN Official Journal of the European Union 6.9.2019CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Table x.x A. Large B. Medium C. Small dated or stand alone) dated or stand alone) alone) alone) Accumulated other comprehensive in­ come Other reserves Funds for general banking risk Transitional adjustments due to grand­ fathered 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 6.9.2019 EN Official Journal of the European Union L 232/239CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Table x.x A. Large B. Medium C. Small dated or stand alone) dated or stand alone) alone) alone) (-) Deferred tax assets that rely on future profitability and do not arise from tem­ porary differences net of associated tax li­ abilities (-) 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 Capi­ tal Paid up capital instruments Memorandum item: Capital instruments not eli­ gible Share premium (-) Own AT1 instruments (-) Actual or contingent obligations to purchase own AT1 instruments L 232/240 EN Official Journal of the European Union 6.9.2019CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Table x.x A. Large B. Medium C. Small dated or stand alone) dated or stand alone) alone) alone) Transitional adjustments due to grand­ fathered 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 6.9.2019 EN Official Journal of the European Union L 232/241CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Table x.x A. Large B. Medium C. Small dated or stand alone) dated or stand alone) alone) alone) Paid up capital instruments and subordinated loans Memorandum item: Capital instruments and sub­ ordinated loans not eligible Share premium (-) Own T2 instruments (-) Actual or contingent obligations to purchase own T2 instruments Transitional adjustments due to grand­ fathered T2 Capital instruments and sub­ ordinated 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 Cap­ ital L 232/242 EN Official Journal of the European Union 6.9.2019CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Table x.x A. Large B. Medium C. Small dated or stand alone) dated or stand alone) alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/243CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Table x.x aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) OWN FUNDS TIER 1 CAPITAL* COMMON EQUITY TIER 1 CAPITAL* Capital instruments eligible as CET1 Capi­ tal Paid up capital instruments Memorandum item: Capital instruments not eli­ gible 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 L 232/244 EN Official Journal of the European Union 6.9.2019CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Table x.x aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) Accumulated other comprehensive in­ come Other reserves Funds for general banking risk Transitional adjustments due to grand­ fathered 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 6.9.2019 EN Official Journal of the European Union L 232/245CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Table x.x aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) (-) Deferred tax assets that rely on future profitability and do not arise from tem­ porary differences net of associated tax li­ abilities (-) 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 Capi­ tal Paid up capital instruments Memorandum item: Capital instruments not eli­ gible Share premium (-) Own AT1 instruments (-) Actual or contingent obligations to purchase own AT1 instruments L 232/246 EN Official Journal of the European Union 6.9.2019CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Table x.x aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) Transitional adjustments due to grand­ fathered 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 6.9.2019 EN Official Journal of the European Union L 232/247CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Table x.x aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) Paid up capital instruments and subordinated loans Memorandum item: Capital instruments and sub­ ordinated loans not eligible Share premium (-) Own T2 instruments (-) Actual or contingent obligations to purchase own T2 instruments Transitional adjustments due to grand­ fathered T2 Capital instruments and sub­ ordinated 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 Cap­ ital L 232/248 EN Official Journal of the European Union 6.9.2019CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Table x.x aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/249CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Original exposure pre-conversion factors A. Large B. Medium C. Small alone) alone) alone) alone) RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DE­ LIVERIES* Standardised approach (SA) SA exposure classes excluding securitisation po­ sitions 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 L 232/250 EN Official Journal of the European Union 6.9.2019CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Original exposure pre-conversion factors A. Large B. Medium C. Small alone) alone) alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/251CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Original exposure pre-conversion factors A. Large B. Medium C. Small alone) alone) alone) alone) 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 L 232/252 EN Official Journal of the European Union 6.9.2019CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Original exposure pre-conversion factors aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DE­ LIVERIES* Standardised approach (SA) SA exposure classes excluding securitisation po­ sitions 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 6.9.2019 EN Official Journal of the European Union L 232/253CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Original exposure pre-conversion factors aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 L 232/254 EN Official Journal of the European Union 6.9.2019CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Original exposure pre-conversion factors aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/255Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Value adjustments A. Large B. Medium C. Small alone) alone) alone) alone) Standardised approach (SA) SA exposure classes excluding securitisation po­ sitions 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 L 232/256 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Value adjustments A. Large B. Medium C. Small alone) alone) alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/257Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Value adjustments A. Large B. Medium C. Small alone) alone) alone) alone) 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 L 232/258 EN Official Journal of the European Union 6.9.2019SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Value adjustments aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) Standardised approach (SA) SA exposure classes excluding securitisation po­ sitions 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 6.9.2019 EN Official Journal of the European Union L 232/259SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Value adjustments aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 L 232/260 EN Official Journal of the European Union 6.9.2019SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Value adjustments aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/261Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Risk weighted exposure amounts A. Large B. Medium C. Small alone) alone) alone) alone) TOTAL RISK EXPOSURE AMOUNT / TO­ TAL EXPOSURES* RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DE­ LIVERIES Standardised approach (SA) SA exposure classes excluding securitisation po­ sitions 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 L 232/262 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Risk weighted exposure amounts A. Large B. Medium C. Small alone) alone) alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/263Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Risk weighted exposure amounts A. Large B. Medium C. Small alone) alone) alone) alone) 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 L 232/264 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Risk weighted exposure amounts A. Large B. Medium C. Small alone) alone) alone) alone) TOTAL RISK EXPOSURE AMOUNT FOR SETTLEMENT/DELIVERY TOTAL RISK EXPOSURE AMOUNT FOR POSITION, FOREIGN EXCHANGE AND COMMODITIES RISKS Risk exposure amount for position, for­ eign exchange and commodities risks under standardised approaches (SA) Traded debt instruments Equity Foreign Exchange Commodities Risk exposure amount for Position, for­ eign 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 ap­ proaches (AMA) 6.9.2019 EN Official Journal of the European Union L 232/265Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Risk weighted exposure amounts A. Large B. Medium C. Small alone) alone) alone) alone) TOTAL RISK EXPOSURE AMOUNT FOR CREDIT VALUATION ADJUSTMENT Advanced method Standardised method Based on OEM TOTAL RISK EXPOSURE AMOUNT RE­ LATED 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 tar­ geting asset bubbles in the residential and commercial property Of which: due to intra financial sector expo­ sures Of which: Additional stricter prudential requirements based on Art 459 Of which: Additional risk exposure amount due to Article 3 CRR L 232/266 EN Official Journal of the European Union 6.9.2019SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Risk weighted exposure amounts aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) TOTAL RISK EXPOSURE AMOUNT / TO­ TAL EXPOSURES* RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DE­ LIVERIES Standardised approach (SA) SA exposure classes excluding securitisation po­ sitions 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 6.9.2019 EN Official Journal of the European Union L 232/267SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Risk weighted exposure amounts aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 L 232/268 EN Official Journal of the European Union 6.9.2019SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Risk weighted exposure amounts aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/269SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Risk weighted exposure amounts aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) TOTAL RISK EXPOSURE AMOUNT FOR SETTLEMENT/DELIVERY TOTAL RISK EXPOSURE AMOUNT FOR POSITION, FOREIGN EXCHANGE AND COMMODITIES RISKS Risk exposure amount for position, for­ eign exchange and commodities risks under standardised approaches (SA) Traded debt instruments Equity Foreign Exchange Commodities Risk exposure amount for Position, for­ eign 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 ap­ proaches (AMA) L 232/270 EN Official Journal of the European Union 6.9.2019SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Risk weighted exposure amounts aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) TOTAL RISK EXPOSURE AMOUNT FOR CREDIT VALUATION ADJUSTMENT Advanced method Standardised method Based on OEM TOTAL RISK EXPOSURE AMOUNT RE­ LATED 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 tar­ geting asset bubbles in the residential and commercial property Of which: due to intra financial sector expo­ sures Of which: Additional stricter prudential requirements based on Art 459 Of which: Additional risk exposure amount due to Article 3 CRR 6.9.2019 EN Official Journal of the European Union L 232/271Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Expected loss amount A. Large B. Medium C. Small dated or stand alone) dated or stand alone) alone) alone) 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 L 232/272 EN Official Journal of the European Union 6.9.2019SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Expected loss amount aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/273CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Capital buffers and Pillar II requirements A. Large B. Medium C. Small alone) alone) alone) alone) 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 buf­ fer Systemic risk buffer Systemical important institution buffer Global Systemically Important Institution buffer Other Systemically Important Institution buf­ fer Own funds requirements related to Pillar II adjustments L 232/274 EN Official Journal of the European Union 6.9.2019CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Capital buffers and Pillar II requirements aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) 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 buf­ fer Systemic risk buffer Systemical important institution buffer Global Systemically Important Institution buffer Other Systemically Important Institution buf­ fer Own funds requirements related to Pillar II adjustments 6.9.2019 EN Official Journal of the European Union L 232/275CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Credit risk - number of institutions by dated or stand dated or stand A. Large B. Medium C. Small alone) alone) approach alone) alone) Standardised Approach Foundation IRB Advanced IRB Total number of institutions (using one or more of the credit risk approaches) CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY SSM Categories Foreign EA controlled subsidi­ Credit risk - number of institutions by Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant approach (stand alone) alone) Standardised Approach Foundation IRB Advanced IRB Total number of institutions (using one or more of the credit risk approaches) L 232/276 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Market risk - number of institutions by dated or stand dated or stand A. Large B. Medium C. Small alone) alone) approach alone) alone) Standardised Approach Internal Models Total number of institutions (using one or more of the market risk approaches) SSM Categories Foreign EA controlled subsidi­ Market risk - number of institutions by Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant approach (stand alone) alone) Standardised Approach Internal Models Total number of institutions (using one or more of the market risk approaches) 6.9.2019 EN Official Journal of the European Union L 232/277Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand Operational risk - number of institutions by dated or stand dated or stand A. Large B. Medium C. Small alone) alone) approach alone) alone) Basic Indicator Approach Standardised Approach / Alternative Stan­ dardised Advanced Measurement Approach Total number of institutions (using one or more of the operational risk approaches) SSM Categories Foreign EA controlled subsidi­ Operational risk - number of institutions by Foreign EA controlled branches aries (sub-consolidated or stand Significant Less-Significant approach (stand alone) alone) Basic Indicator Approach Standardised Approach / Alternative Stan­ dardised Advanced Measurement Approach Total number of institutions (using one or more of the operational risk approaches) L 232/278 EN Official Journal of the European Union 6.9.2019CBD Annual -Number of institutions Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Solvency ratio (%) A. Large B. Medium C. Small alone) alone) alone) alone) < 8 8 - 12 12 - 16 16 - 20 > 20 CBD Annual -Number of institutions SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Solvency ratio (%) aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) < 8 8 - 12 12 - 16 16 - 20 > 20 6.9.2019 EN Official Journal of the European Union L 232/279Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Tier 1 ratio (%) A. Large B. Medium C. Small alone) alone) alone) alone) < 6 6 - 8 8 - 12 12 - 16 > 16 SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Tier 1 ratio (%) aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) < 6 6 - 8 8 - 12 12 - 16 > 16 L 232/280 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Core Equity Tier 1 ratio (%) A. Large B. Medium C. Small alone) alone) alone) alone) < 4 4 - 6 6 - 8 8 - 12 12 - 16 > 16 SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Core Equity Tier 1 ratio (%) aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) < 4 4 - 6 6 - 8 8 - 12 12 - 16 > 16 6.9.2019 EN Official Journal of the European Union L 232/281CBD Annual -TOTAL RISK EXPOSURE AMOUNT / TOTAL EXPOSURES Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Solvency ratio (%) A. Large B. Medium C. Small alone) alone) alone) alone) < 8 8 - 12 12 - 16 16 - 20 > 20 CBD Annual -TOTAL RISK EXPOSURE AMOUNT / TOTAL EXPOSURES SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Solvency ratio (%) aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) < 8 8 - 12 12 - 16 16 - 20 > 20 L 232/282 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Tier 1 ratio (%) A. Large B. Medium C. Small alone) alone) alone) alone) < 6 6 - 8 8 - 12 12-16 >16 SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Tier 1 ratio (%) aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) < 6 6 - 8 8 - 12 12-16 >16 6.9.2019 EN Official Journal of the European Union L 232/283Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Core Equity Tier 1 ratio (%) A. Large B. Medium C. Small alone) alone) alone) alone) < 4 4 - 6 6 - 8 8 - 12 12 - 16 > 16 SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Core Equity Tier 1 ratio (%) aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) < 4 4 - 6 6 - 8 8 - 12 12 - 16 > 16 L 232/284 EN Official Journal of the European Union 6.9.2019CBD Annual - Assets Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Solvency ratio (%) A. Large B. Medium C. Small alone) alone) alone) alone) < 8 8 - 12 12 - 16 16 - 20 > 20 CBD Annual - Assets SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Solvency ratio (%) aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) < 8 8 - 12 12 - 16 16 - 20 > 20 6.9.2019 EN Official Journal of the European Union L 232/285Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Tier 1 ratio (%) A. Large B. Medium C. Small alone) alone) alone) alone) < 6 6 - 8 8 - 12 12 - 16 > 16 SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Tier 1 ratio (%) aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) < 6 6 - 8 8 - 12 12 - 16 > 16 L 232/286 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand Core Equity Tier 1 ratio (%) A. Large B. Medium C. Small alone) alone) alone) alone) < 4 4 - 6 6 - 8 8 - 12 12 - 16 > 16 SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Core Equity Tier 1 ratio (%) aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) < 4 4 - 6 6 - 8 8 - 12 12 - 16 > 16 6.9.2019 EN Official Journal of the European Union L 232/287CBD Quarterly - Reporters Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Reporting population A. Large B. Medium C. Small alone) alone) alone) alone) 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 - Reporters SSM Categories Foreign euro area (EA) Foreign EA controlled branches Reporting population controlled subsidiaries (subcon­ Significant Less significant (stand-alone) solidated or stand-alone) No. of stand-alone credit institutions No. of credit institutions consolidated in banking groups No. of banking groups Total number of credit institutions* L 232/288 EN Official Journal of the European Union 6.9.2019CBD Quarterly - Profitability and efficiency - IFRS FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- Consolidated Income Statement A. Large B. Medium C. Small dated or stand- alone) dated or stand- alone) alone) alone) 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) 6.9.2019 EN Official Journal of the European Union L 232/289CBD Quarterly - Profitability and efficiency - IFRS FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- Consolidated Income Statement A. Large B. Medium C. Small dated or stand- alone) dated or stand- alone) alone) alone) (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 L 232/290 EN Official Journal of the European Union 6.9.2019CBD Quarterly - Profitability and efficiency - IFRS FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- Consolidated Income Statement A. Large B. Medium C. Small dated or stand- alone) dated or stand- alone) alone) alone) (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) 6.9.2019 EN Official Journal of the European Union L 232/291CBD Quarterly - Profitability and efficiency - IFRS FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- Consolidated Income Statement A. Large B. Medium C. Small dated or stand- alone) dated or stand- alone) alone) alone) 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 L 232/292 EN Official Journal of the European Union 6.9.2019CBD Quarterly - Profitability and efficiency - IFRS FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Consolidated Income Statement aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) 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) 6.9.2019 EN Official Journal of the European Union L 232/293CBD Quarterly - Profitability and efficiency - IFRS FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Consolidated Income Statement aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) (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 L 232/294 EN Official Journal of the European Union 6.9.2019CBD Quarterly - Profitability and efficiency - IFRS FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Consolidated Income Statement aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) (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) 6.9.2019 EN Official Journal of the European Union L 232/295CBD Quarterly - Profitability and efficiency - IFRS FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Consolidated Income Statement aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) 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 L 232/296 EN Official Journal of the European Union 6.9.2019CBD Quarterly- Profitability and efficiency - GAAP FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Consolidated Income Statement A. Large B. Medium C. Small alone) alone) alone) alone) 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 finan­ cial assets and liabilities, net Gains or (-) losses from hedge accounting, net Exchange differences, net Other operating income 6.9.2019 EN Official Journal of the European Union L 232/297CBD Quarterly- Profitability and efficiency - GAAP FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Consolidated Income Statement A. Large B. Medium C. Small alone) alone) alone) alone) (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 L 232/298 EN Official Journal of the European Union 6.9.2019CBD Quarterly- Profitability and efficiency - GAAP FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Consolidated Income Statement aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) 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 finan­ cial assets and liabilities, net Gains or (-) losses from hedge accounting, net Exchange differences, net Other operating income 6.9.2019 EN Official Journal of the European Union L 232/299CBD Quarterly- Profitability and efficiency - GAAP FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Consolidated Income Statement aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) (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 L 232/300 EN Official Journal of the European Union 6.9.2019CBD Quarterly- Profitability and efficiency - NON-FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Consolidated Income Statement A. Large B. Medium C. Small alone) alone) alone) alone) 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) 6.9.2019 EN Official Journal of the European Union L 232/301CBD Quarterly- Profitability and efficiency - NON-FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Consolidated Income Statement A. Large B. Medium C. Small alone) alone) alone) alone) (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 L 232/302 EN Official Journal of the European Union 6.9.2019CBD Quarterly- Profitability and efficiency - NON-FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Consolidated Income Statement aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) 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) 6.9.2019 EN Official Journal of the European Union L 232/303CBD Quarterly- Profitability and efficiency - NON-FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Consolidated Income Statement aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) (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 L 232/304 EN Official Journal of the European Union 6.9.2019CBD Quarterly - Profitability and efficiency - FULL SAMPLE Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Consolidated Income Statement A. Large B. Medium C. Small alone) alone) alone) alone) 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* 6.9.2019 EN Official Journal of the European Union L 232/305CBD Quarterly - Profitability and efficiency - FULL SAMPLE SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Consolidated Income Statement aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) 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* L 232/306 EN Official Journal of the European Union 6.9.2019CBD Quarterly - BALANCE SHEET - IFRS FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Assets A. Large B. Medium C. Small alone) alone) alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/307CBD Quarterly - BALANCE SHEET - IFRS FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Assets A. Large B. Medium C. Small alone) alone) alone) alone) Loans and receivables Debt securities Loans and advances Held-to-maturity investments Debt securities Loans and advances Derivatives–Hedge accounting Intangible assets TOTAL ASSETS* L 232/308 EN Official Journal of the European Union 6.9.2019CBD Quarterly - BALANCE SHEET - IFRS FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Assets aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/309CBD Quarterly - BALANCE SHEET - IFRS FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Assets aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) Loans and receivables Debt securities Loans and advances Held-to-maturity investments Debt securities Loans and advances Derivatives–Hedge accounting Intangible assets TOTAL ASSETS* L 232/310 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Liabilities A. Large B. Medium C. Small alone) alone) alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/311SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Liabilities aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) 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 L 232/312 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Equity and minority interest A. Large B. Medium C. Small alone) alone) alone) alone) Capital TOTAL EQUITY TOTAL LIABILITIES AND EQUITY SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Equity and minority interest aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) Capital TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 6.9.2019 EN Official Journal of the European Union L 232/313Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- Loan commitments, financial guarantees and dated or stand- dated or stand- A. Large B. Medium C. Small alone) alone) other commitments alone) alone) Given Loan commitments* Financial guarantees* Received Loan commitments* Financial guarantees* SSM Categories Foreign EA controlled subsidi­ Loan commitments, financial guarantees and Foreign EA controlled branches aries (subconsolidated or stand- Significant Less significant other commitments (stand-alone) alone) Given Loan commitments* Financial guarantees* Received Loan commitments* Financial guarantees* L 232/314 EN Official Journal of the European Union 6.9.2019CBD Quarterly - BALANCE SHEET - GAAP FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Assets A. Large B. Medium C. Small alone) alone) alone) alone) 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 as­ sets measured at fair value through profit or loss Equity instruments Debt securities Loan and advances Non-trading non-derivative financial as­ sets measured at fair value to equity Equity instruments Debt securities Loan and advances 6.9.2019 EN Official Journal of the European Union L 232/315CBD Quarterly - BALANCE SHEET - GAAP FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Assets A. Large B. Medium C. Small alone) alone) alone) alone) Non-trading debt instruments measured at a cost-based method Debt securities Loans and advances Other non-trading non-derivative finan­ cial assets Equity instruments Debt securities Loans and advances Derivatives–Hedge accounting Intangible assets TOTAL ASSETS* L 232/316 EN Official Journal of the European Union 6.9.2019CBD Quarterly - BALANCE SHEET - GAAP FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Assets aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) 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 as­ sets measured at fair value through profit or loss Equity instruments Debt securities Loan and advances Non-trading non-derivative financial as­ sets measured at fair value to equity Equity instruments Debt securities Loan and advances 6.9.2019 EN Official Journal of the European Union L 232/317CBD Quarterly - BALANCE SHEET - GAAP FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Assets aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) Non-trading debt instruments measured at a cost-based method Debt securities Loans and advances Other non-trading non-derivative finan­ cial assets Equity instruments Debt securities Loans and advances Derivatives–Hedge accounting Intangible assets TOTAL ASSETS* L 232/318 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Liabilities A. Large B. Medium C. Small alone) alone) alone) alone) Financial liabilities held for trading Derivatives held for trading Deposits Debt securities issued Provisions TOTAL LIABILITIES SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Liabilities aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) Financial liabilities held for trading Derivatives held for trading Deposits Debt securities issued Provisions TOTAL LIABILITIES 6.9.2019 EN Official Journal of the European Union L 232/319Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Equity and minority interest A. Large B. Medium C. Small alone) alone) alone) alone) Capital TOTAL EQUITY TOTAL LIABILITIES AND EQUITY SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Equity and minority interest aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) Capital TOTAL EQUITY TOTAL LIABILITIES AND EQUITY Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- Loan commitments, financial guarantees and dated or stand- dated or stand- A. Large B. Medium C. Small alone) alone) other commitments alone) alone) Given Loan commitments* Financial guarantees* Received Loan commitments* Financial guarantees* L 232/320 EN Official Journal of the European Union 6.9.2019SSM Categories Foreign EA controlled subsidi­ Loan commitments, financial guarantees and Foreign EA controlled branches aries (subconsolidated or stand- Significant Less significant other commitments (stand-alone) alone) Given Loan commitments* Financial guarantees* Received Loan commitments* Financial guarantees* CBD Quarterly - BALANCE SHEET - NON-FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Assets A. Large B. Medium C. Small alone) alone) alone) alone) Cash, cash balances at central banks Loans and advances Debt securities Equity instruments Residual assets TOTAL ASSETS Memorandum items Financial assets held for trading 6.9.2019 EN Official Journal of the European Union L 232/321CBD Quarterly - BALANCE SHEET - NON-FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Assets aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) 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 Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Liabilities A. Large B. Medium C. Small alone) alone) alone) alone) Deposits Debt securities issued Provisions Residual liabilities TOTAL LIABILITIES L 232/322 EN Official Journal of the European Union 6.9.2019SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Liabilities aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) Deposits Debt securities issued Provisions Residual liabilities TOTAL LIABILITIES Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Equity and minority interest A. Large B. Medium C. Small alone) alone) alone) alone) Capital TOTAL EQUITY TOTAL LIABILITIES AND EQUITY SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Equity and minority interest aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) Capital TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 6.9.2019 EN Official Journal of the European Union L 232/323CBD Quarterly - BALANCE SHEET - FULL SAMPLE Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- Assets A. Large B. Medium C. Small dated or stand- alone) dated or stand- alone) alone) alone) Cash, cash balances at central banks Loans and advances* Debt securities* Equity instruments* Residual assets TOTAL ASSETS* Memorandum items Financial assets held for trading CBD Quarterly - BALANCE SHEET - FULL SAMPLE SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Assets aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) Cash, cash balances at central banks Loans and advances* Debt securities* Equity instruments* Residual assets TOTAL ASSETS* Memorandum items Financial assets held for trading L 232/324 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Liabilities A. Large B. Medium C. Small alone) alone) alone) alone) Deposits * Debt securities issued Provisions Residual liabilities TOTAL LIABILITIES* SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Liabilities aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) Deposits * Debt securities issued Provisions Residual liabilities TOTAL LIABILITIES* 6.9.2019 EN Official Journal of the European Union L 232/325Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- Equity and minority interest A. Large B. Medium C. Small dated or stand- alone) dated or stand- alone) alone) alone) Capital TOTAL EQUITY* TOTAL LIABILITIES AND EQUITY SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Equity and minority interest aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) Capital TOTAL EQUITY* TOTAL LIABILITIES AND EQUITY L 232/326 EN Official Journal of the European Union 6.9.2019CBD Quarterly - BALANCE SHEET - IFRS FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Assets A. Large B. Medium C. Small alone) alone) alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/327CBD Quarterly - BALANCE SHEET - IFRS FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Assets aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) 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 L 232/328 EN Official Journal of the European Union 6.9.2019CBD Quarterly - BALANCE SHEET - GAAP FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Assets A. Large B. Medium C. Small alone) alone) alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/329CBD Quarterly - BALANCE SHEET - GAAP FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Assets aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) 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 L 232/330 EN Official Journal of the European Union 6.9.2019CBD Quarterly - BALANCE SHEET - NON-FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Assets A. Large B. Medium C. Small alone) alone) alone) alone) Loans and advances General governments Central banks Credit institutions Other CBD Quarterly - BALANCE SHEET - NON-FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Assets aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) Loans and advances General governments Central banks Credit institutions Other 6.9.2019 EN Official Journal of the European Union L 232/331CBD Quarterly - BALANCE SHEET - FULL SAMPLE Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Assets A. Large B. Medium C. Small alone) alone) alone) alone) Loans and advances General governments Central banks Credit institutions Other CBD Quarterly - BALANCE SHEET - FULL SAMPLE SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Assets aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) Loans and advances General governments Central banks Credit institutions Other L 232/332 EN Official Journal of the European Union 6.9.2019CBD Quarterly ASSET QUALITY- FINREP reporters (IFRS and GAAP) Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Forborne exposures A. Large B. Medium C. Small alone) alone) alone) alone) Debt securities - Gross carrying amount of expo­ sures with forbearance measures Debt securities - Gross carrying amount of per­ forming exposures with forbearance measures Debt securities - Gross carrying amount of performing exposures with forbearance meas­ ures 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-per­ forming exposures Debt securities - Accumulated impairment, accu­ mulated changes in fair value due to credit risk and provisions - performing exposures with fore­ bearance measures Debt securities - Accumulated impairment, accu­ mulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures 6.9.2019 EN Official Journal of the European Union L 232/333CBD Quarterly ASSET QUALITY- FINREP reporters (IFRS and GAAP) Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Forborne exposures A. Large B. Medium C. Small alone) alone) alone) alone) Loans and advances - Gross carrying amount of exposures with forbearance measures* Loans and advances - Gross carrying amount of performing exposures with forbearance meas­ ures* 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-per­ forming 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 L 232/334 EN Official Journal of the European Union 6.9.2019CBD Quarterly ASSET QUALITY- FINREP reporters (IFRS and GAAP) SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Forborne exposures aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) Debt securities - Gross carrying amount of expo­ sures with forbearance measures Debt securities - Gross carrying amount of per­ forming exposures with forbearance measures Debt securities - Gross carrying amount of performing exposures with forbearance meas­ ures 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-per­ forming exposures Debt securities - Accumulated impairment, accu­ mulated changes in fair value due to credit risk and provisions - performing exposures with fore­ bearance measures Debt securities - Accumulated impairment, accu­ mulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures 6.9.2019 EN Official Journal of the European Union L 232/335CBD Quarterly ASSET QUALITY- FINREP reporters (IFRS and GAAP) SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Forborne exposures aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) Loans and advances - Gross carrying amount of exposures with forbearance measures* Loans and advances - Gross carrying amount of performing exposures with forbearance meas­ ures* 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-per­ forming 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 L 232/336 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Total gross carrying amount of exposures A. Large B. Medium C. Small alone) alone) alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/337SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Total gross carrying amount of exposures aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) 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 L 232/338 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- Total gross carrying amount of performing dated or stand- dated or stand- A. Large B. Medium C. Small alone) alone) exposures alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/339SSM Categories Foreign EA controlled subsidi­ Total gross carrying amount of performing Foreign EA controlled branches aries (subconsolidated or stand- Significant Less significant exposures (stand-alone) alone) 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 L 232/340 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- Total gross carrying amount of non- dated or stand- dated or stand- A. Large B. Medium C. Small alone) alone) performing exposures alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/341SSM Categories Foreign EA controlled subsidi­ Total gross carrying amount of non- Foreign EA controlled branches aries (subconsolidated or stand- Significant Less significant performing exposures (stand-alone) alone) 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 L 232/342 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU stand-alone banks Foreign non-EU Foreign EU controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ Accumulated impairment, accumulated branches (stand- branches (stand- dated or stand- dated or stand- changes in fair value due to credit risk and A. Large B. Medium C. Small alone) alone) alone) alone) provisions 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 6.9.2019 EN Official Journal of the European Union L 232/343SSM Categories Accumulated impairment, accumulated Foreign EA controlled subsidi­ Foreign EA controlled branches changes in fair value due to credit risk and aries (subconsolidated or stand- Significant Less significant (stand-alone) provisions alone) 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 L 232/344 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU stand-alone banks Foreign non-EU Foreign EU controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ Accumulated impairment, accumulated branches (stand- branches (stand- dated or stand- dated or stand- changes in fair value due to credit risk and A. Large B. Medium C. Small alone) alone) alone) alone) provisions on performing exposures 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 6.9.2019 EN Official Journal of the European Union L 232/345SSM Categories Accumulated impairment, accumulated Foreign EA controlled subsidi­ Foreign EA controlled branches changes in fair value due to credit risk and aries (subconsolidated or stand- Significant Less significant (stand-alone) provisions on performing exposures alone) 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 L 232/346 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU stand-alone banks Foreign non-EU Foreign EU controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ Accumulated impairment, accumulated branches (stand- branches (stand- dated or stand- dated or stand- changes in fair value due to credit risk and A. Large B. Medium C. Small alone) alone) alone) alone) provisions on non-performing exposures 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 6.9.2019 EN Official Journal of the European Union L 232/347SSM Categories Accumulated impairment, accumulated Foreign EA controlled subsidi­ Foreign EA controlled branches changes in fair value due to credit risk and aries (subconsolidated or stand- Significant Less significant (stand-alone) provisions on non-performing exposures alone) 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 L 232/348 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- Collateral received on non-performing expo­ dated or stand- dated or stand- A. Large B. Medium C. Small alone) alone) sures alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/349SSM Categories Foreign EA controlled subsidi­ Collateral received on non-performing expo­ Foreign EA controlled branches aries (subconsolidated or stand- Significant Less significant sures (stand-alone) alone) 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 L 232/350 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- Financial guarantees received on non- dated or stand- dated or stand- A. Large B. Medium C. Small alone) alone) performing exposures alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/351SSM Categories Foreign EA controlled subsidi­ Financial guarantees received on non- Foreign EA controlled branches aries (subconsolidated or stand- Significant Less significant performing exposures (stand-alone) alone) 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 L 232/352 EN Official Journal of the European Union 6.9.2019CBD Quarterly ASSET QUALITY - IFRS FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ Im cp aa ri rr ye id n gd e ab mt oin us nt tr u om f ie mn pts a i- r T edo t aa sl sg er to s ss A. Large B. Medium C. Small dated a lo or n es )t and- branc ah loes n e(s ) tand- dated a lo or n es )t and- branc ah loes n e(s ) tand- Loans and receivables Held-to-maturity investments CBD Quarterly ASSET QUALITY - IFRS FINREP SSM Categories Impaired debt instruments - Total gross Foreign EA controlled subsidiaries (subconso­ Foreign EA controlled branches (stand-alone) Significant Less significant carrying amount of impaired assets lidated or stand-alone) Loans and receivables Held-to-maturity investments Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ Impa ii nre dd iv d ide ub at l in ass st er su sm ede n ft ins a- n A cil alo l w asa sn ec tse s for A. Large B. Medium C. Small dated a lo or n es )t and- branc ah loes n e(s ) tand- dated a lo or n es )t and- branc ah loes n e(s ) tand- Loans and receivables Held-to-maturity investments SSM Categories Impaired debt instruments - Allowances for Foreign EA controlled subsidiaries (subconso­ Foreign EA controlled branches (stand-alone) Significant Less significant individual assessed financial assets lidated or stand-alone) Loans and receivables Held-to-maturity investments 6.9.2019 EN Official Journal of the European Union L 232/353Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ Impa ci or le ld ec d tie vb et l yin as st sr eu sm see dn fts in - a nA cll io alw aa sn sec te ss for A. Large B. Medium C. Small dated a lo or n es )t and- branc ah loes n e(s ) tand- dated a lo or n es )t and- branc ah loes n e(s ) tand- Loans and receivables Held-to-maturity investments SSM Categories Foreign EA controlled subsidi­ Impaired debt instruments - Allowances for Foreign EA controlled branches aries (subconsolidated or stand- Significant Less significant collectively assessed financial assets (stand-alone) alone) Loans and receivables Held-to-maturity investments Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ Impair ine cd u d re reb dt i bn us tt r nu om t e rn et ps o - r tA edll o lw osa sn ec s es for A. Large B. Medium C. Small dated a lo or n es )t and- branc ah loes n e(s ) tand- dated a lo or n es )t and- branc ah loes n e(s ) tand- Loans and receivables Held-to-maturity investments SSM Categories Foreign EA controlled subsidi­ Impaired debt instruments - Allowances for Foreign EA controlled branches aries (subconsolidated or stand- Significant Less significant incurred but not reported losses (stand-alone) alone) Loans and receivables Held-to-maturity investments L 232/354 EN Official Journal of the European Union 6.9.2019CBD Quarterly ASSET QUALITY - GAAP FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- Impaired debt instruments - Non-trading debt dated or stand- dated or stand- A. Large B. Medium C. Small alone) alone) instruments measured at a cost-based method alone) alone) 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 - GAAP FINREP SSM Categories Foreign EA controlled subsidi­ Impaired debt instruments - Non-trading debt Foreign EA controlled branches aries (subconsolidated or stand- Significant Less significant instruments measured at a cost-based method (stand-alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/355CBD Quarterly - ASSET QUALITY - NON-FINREP Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Non-performing exposures A. Large B. Medium C. Small alone) alone) alone) alone) 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 - ASSET QUALITY - NON-FINREP SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Non-performing exposures aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) Gross carrying amount Performing exposures Non-performing exposures* Forborne exposures Accumulated impairment, accumulated changes in fair value due to credit risk and provisions* L 232/356 EN Official Journal of the European Union 6.9.2019CBD Quarterly - GEOGRAPHICAL CONCENTRATION Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Total original exposure value A. Large B. Medium C. Small alone) alone) alone) alone) AT BE BG HR CY CZ DK EE FI FR DE EL HU IE IT LV LT LU 6.9.2019 EN Official Journal of the European Union L 232/357CBD Quarterly - GEOGRAPHICAL CONCENTRATION Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Total original exposure value A. Large B. Medium C. Small alone) alone) alone) alone) 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) L 232/358 EN Official Journal of the European Union 6.9.2019CBD Quarterly - GEOGRAPHICAL CONCENTRATION Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Total original exposure value A. Large B. Medium C. Small alone) alone) alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/359CBD Quarterly - GEOGRAPHICAL CONCENTRATION SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Total original exposure value aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) AT BE BG HR CY CZ DK EE FI FR DE EL HU IE IT LV LT LU L 232/360 EN Official Journal of the European Union 6.9.2019CBD Quarterly - GEOGRAPHICAL CONCENTRATION SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Total original exposure value aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) 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) 6.9.2019 EN Official Journal of the European Union L 232/361CBD Quarterly - GEOGRAPHICAL CONCENTRATION SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Total original exposure value aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) 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 L 232/362 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Total exposures in default A. Large B. Medium C. Small alone) alone) alone) alone) AT BE BG HR CY CZ DK EE FI FR DE EL HU IE IT LV LT LU 6.9.2019 EN Official Journal of the European Union L 232/363Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Total exposures in default A. Large B. Medium C. Small alone) alone) alone) alone) 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) L 232/364 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Total exposures in default A. Large B. Medium C. Small alone) alone) alone) alone) AU (Australia) SG (Singapore) TR (Turkey) RU (Russian Federation) KY (Cayman Islands) IN (India) KR (South Korea) ZA (South Africa) CA (Canada) 6.9.2019 EN Official Journal of the European Union L 232/365SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Total exposures in default aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) AT BE BG HR CY CZ DK EE FI FR DE EL HU IE IT LV LT LU L 232/366 EN Official Journal of the European Union 6.9.2019SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Total exposures in default aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) 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) 6.9.2019 EN Official Journal of the European Union L 232/367SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Total exposures in default aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) AU (Australia) SG (Singapore) TR (Turkey) RU (Russian Federation) KY (Cayman Islands) IN (India) KR (South Korea) ZA (South Africa) CA (Canada) L 232/368 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Total exposure value A. Large B. Medium C. Small alone) alone) alone) alone) AT BE BG HR CY CZ DK EE FI FR DE EL HU IE IT LV LT LU 6.9.2019 EN Official Journal of the European Union L 232/369Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Total exposure value A. Large B. Medium C. Small alone) alone) alone) alone) 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) L 232/370 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Total exposure value A. Large B. Medium C. Small alone) alone) alone) alone) AU (Australia) SG (Singapore) TR (Turkey) RU (Russian Federation) KY (Cayman Islands) IN (India) KR (South Korea) ZA (South Africa) CA (Canada) 6.9.2019 EN Official Journal of the European Union L 232/371SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Total exposure value aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) AT BE BG HR CY CZ DK EE FI FR DE EL HU IE IT LV LT LU L 232/372 EN Official Journal of the European Union 6.9.2019SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Total exposure value aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) 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) 6.9.2019 EN Official Journal of the European Union L 232/373SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Total exposure value aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) AU (Australia) SG (Singapore) TR (Turkey) RU (Russian Federation) KY (Cayman Islands) IN (India) KR (South Korea) ZA (South Africa) CA (Canada) L 232/374 EN Official Journal of the European Union 6.9.2019CBD Quarterly - GEOGRAPHICAL CONCENTRATION - FINREP reporters (IFRS and GAAP) Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Domestic activities A. Large B. Medium C. Small alone) alone) alone) alone) Total assets Total liabilities Total operating income, net Profit or loss for the year CBD Quarterly - GEOGRAPHICAL CONCENTRATION - FINREP reporters (IFRS and GAAP) SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Domestic activities aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) Total assets Total liabilities Total operating income, net Profit or loss for the year 6.9.2019 EN Official Journal of the European Union L 232/375Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Non-domestic activities A. Large B. Medium C. Small alone) alone) alone) alone) Total assets Total liabilities Total operating income, net Profit or loss for the year SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Non-domestic activities aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) Total assets Total liabilities Total operating income, net Profit or loss for the year L 232/376 EN Official Journal of the European Union 6.9.2019CBD Quarterly - COUNTERPARTY CONCENTRATION - FINREP reporters (IFRS and GAAP) Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Exposures to central banks A. Large B. Medium C. Small alone) alone) alone) alone) LOANS AND ADVANCES CBD Quarterly - COUNTERPARTY CONCENTRATION - FINREP reporters (IFRS and GAAP) SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Exposures to central banks aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) LOANS AND ADVANCES Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Exposures to general governments A. Large B. Medium C. Small alone) alone) alone) alone) LOANS AND ADVANCES* of which: mortgage loans [Loans collateralized by immovable property] of which: other collateralized loans 6.9.2019 EN Official Journal of the European Union L 232/377SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Exposures to general governments aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) LOANS AND ADVANCES* of which: mortgage loans [Loans collateralized by immovable property] of which: other collateralized loans Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Exposures to credit institutions A. Large B. Medium C. Small alone) alone) alone) alone) LOANS AND ADVANCES of which: mortgage loans [Loans collateralized by immovable property] of which: other collateralized loans SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Exposures to credit institutions aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) LOANS AND ADVANCES of which: mortgage loans [Loans collateralized by immovable property] of which: other collateralized loans L 232/378 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Exposures to other financial corporations A. Large B. Medium C. Small alone) alone) alone) alone) LOANS AND ADVANCES of which: mortgage loans [Loans collateralized by immovable property] of which: other collateralized loans SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Exposures to other financial corporations aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) LOANS AND ADVANCES of which: mortgage loans [Loans collateralized by immovable property] of which: other collateralized loans 6.9.2019 EN Official Journal of the European Union L 232/379Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Exposures to non-financial corporations A. Large B. Medium C. Small alone) alone) alone) alone) LOANS AND ADVANCES* of which: mortgage loans [Loans collateralized by immovable property] of which: other collateralized loans of which: project finance loans SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Exposures to non-financial corporations aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) LOANS AND ADVANCES* of which: mortgage loans [Loans collateralized by immovable property] of which: other collateralized loans of which: project finance loans L 232/380 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Exposures to households A. Large B. Medium C. Small alone) alone) alone) alone) 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 SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Exposures to households aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/381CBD Quarterly - FUNDING CONCENTRATION - FINREP reporters (IFRS and GAAP) Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Carrying amount (FINREP-IFRS) A. Large B. Medium C. Small alone) alone) alone) alone) 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 L 232/382 EN Official Journal of the European Union 6.9.2019CBD Quarterly - FUNDING CONCENTRATION - FINREP reporters (IFRS and GAAP) SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Carrying amount (FINREP-IFRS) aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/383Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Carrying amount (FINREP-GAAP) A. Large B. Medium C. Small alone) alone) alone) alone) 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 L 232/384 EN Official Journal of the European Union 6.9.2019SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Carrying amount (FINREP-GAAP) aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/385Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Total amount received A. Large B. Medium C. Small alone) alone) alone) alone) 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* L 232/386 EN Official Journal of the European Union 6.9.2019SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Total amount received aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) 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* 6.9.2019 EN Official Journal of the European Union L 232/387CBD Quarterly - Liquidity and funding Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- Liquid assets A. Large B. Medium C. Small dated or stand- alone) dated or stand- alone) alone) alone) Total unadjusted LEVEL 1 assets excluding ex­ tremely 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 L 232/388 EN Official Journal of the European Union 6.9.2019CBD Quarterly - Liquidity and funding SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Liquid assets aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) Total unadjusted LEVEL 1 assets excluding ex­ tremely 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 6.9.2019 EN Official Journal of the European Union L 232/389Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand branches (stand dated or stand dated or stand LIQUIDITY COVERAGE A. Large B. Medium C. Small alone) alone) alone) alone) Liquidity buffer* Net liquidity outflow* SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches LIQUIDITY COVERAGE aries (sub-consolidated or stand Significant Less-Significant (stand alone) alone) Liquidity buffer* Net liquidity outflow* L 232/390 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- ITEMS REQUIRING STABLE FUNDING A. Large B. Medium C. Small alone) alone) alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/391SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches ITEMS REQUIRING STABLE FUNDING aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) 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 L 232/392 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- ITEMS REQUIRING STABLE FUNDING - dated or stand- dated or stand- A. Large B. Medium C. Small alone) alone) non-renewable loans and receivables alone) alone) within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months SSM Categories Foreign EA controlled subsidi­ ITEMS REQUIRING STABLE FUNDING - Foreign EA controlled branches aries (subconsolidated or stand- Significant Less significant non-renewable loans and receivables (stand-alone) alone) within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months 6.9.2019 EN Official Journal of the European Union L 232/393Domestic banking groups (consolidated) and Foreign non-EU Foreign EU stand-alone banks Foreign non-EU Foreign EU controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ ITEMS REQUIRING STABLE FUNDING - branches (stand- branches (stand- dated or stand- dated or stand- non-renewable loans and receivables reported A. Large B. Medium C. Small alone) alone) alone) alone) in 1.9 that are collateralised by real estate within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months SSM Categories ITEMS REQUIRING STABLE FUNDING - Foreign EA controlled subsidi­ Foreign EA controlled branches non-renewable loans and receivables reported aries (subconsolidated or stand- Significant Less significant (stand-alone) in 1.9 that are collateralised by real estate alone) within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months L 232/394 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- ITEMS REQUIRING STABLE FUNDING - de­ dated or stand- dated or stand- A. Large B. Medium C. Small alone) alone) rivatives receivables alone) alone) within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months SSM Categories Foreign EA controlled subsidi­ ITEMS REQUIRING STABLE FUNDING - de­ Foreign EA controlled branches aries (subconsolidated or stand- Significant Less significant rivatives receivables (stand-alone) alone) within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months 6.9.2019 EN Official Journal of the European Union L 232/395Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- ITEMS REQUIRING STABLE FUNDING - any dated or stand- dated or stand- A. Large B. Medium C. Small alone) alone) other assets alone) alone) within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months SSM Categories Foreign EA controlled subsidi­ ITEMS REQUIRING STABLE FUNDING - any Foreign EA controlled branches aries (subconsolidated or stand- Significant Less significant other assets (stand-alone) alone) within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months L 232/396 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU stand-alone banks Foreign non-EU Foreign EU controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ ITEMS REQUIRING STABLE FUNDING - branches (stand- branches (stand- dated or stand- dated or stand- assets deducted from own funds not requiring A. Large B. Medium C. Small alone) alone) alone) alone) stable funding within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months SSM Categories ITEMS REQUIRING STABLE FUNDING - Foreign EA controlled subsidi­ Foreign EA controlled branches assets deducted from own funds not requiring aries (subconsolidated or stand- Significant Less significant (stand-alone) stable funding alone) within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months 6.9.2019 EN Official Journal of the European Union L 232/397Domestic banking groups (consolidated) and stand-alone banks Foreign non-EU Foreign EU Foreign non-EU Foreign EU controlled subsidi­ controlled subsidi­ controlled controlled ITEMS REQUIRING STABLE FUNDING - aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- undrawn committed credit facilities that dated or stand- dated or stand- A. Large B. Medium C. Small alone) alone) qualify as ‘medium risk’ or ‘medium/low risk’ alone) alone) under Annex I. within three months SSM Categories ITEMS REQUIRING STABLE FUNDING - Foreign EA controlled subsidi­ undrawn committed credit facilities that Foreign EA controlled branches aries (subconsolidated or stand- Significant Less significant qualify as ‘medium risk’ or ‘medium/low risk’ (stand-alone) alone) under Annex I. within three months L 232/398 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- ITEMS PROVIDING STABLE FUNDING A. Large B. Medium C. Small alone) alone) alone) alone) within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches ITEMS PROVIDING STABLE FUNDING aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) within three months between three and 6 months between 6 and 9 months between 9 and 12 months after 12 months 6.9.2019 EN Official Journal of the European Union L 232/399CBD Quarterly - Asset encumbrance Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- Carrying amount of encumbered assets A. Large B. Medium C. Small dated or stand- alone) dated or stand- alone) alone) alone) Assets of the reporting institution* Loans on demand Equity instruments Debt securities Loans and advances other than loans on demand Other assets CBD Quarterly - Asset encumbrance SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Carrying amount of encumbered assets aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) Assets of the reporting institution* Loans on demand Equity instruments Debt securities Loans and advances other than loans on demand Other assets L 232/400 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- Carrying amount of encumbered assets of dated or stand- dated or stand- A. Large B. Medium C. Small alone) alone) which: issued by other entities of the group alone) alone) Assets of the reporting institution Loans on demand Equity instruments Debt securities Loans and advances other than loans on demand Other assets SSM Categories Foreign EA controlled subsidi­ Carrying amount of encumbered assets of Foreign EA controlled branches aries (subconsolidated or stand- Significant Less significant which: issued by other entities of the group (stand-alone) alone) Assets of the reporting institution Loans on demand Equity instruments Debt securities Loans and advances other than loans on demand Other assets 6.9.2019 EN Official Journal of the European Union L 232/401Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- Carrying amount of encumbered assets of dated or stand- dated or stand- A. Large B. Medium C. Small alone) alone) which: central bank's eligible alone) alone) Assets of the reporting institution Loans on demand Equity instruments Debt securities Loans and advances other than loans on demand Other assets SSM Categories Foreign EA controlled subsidi­ Carrying amount of encumbered assets of Foreign EA controlled branches aries (subconsolidated or stand- Significant Less significant which: central bank's eligible (stand-alone) alone) Assets of the reporting institution Loans on demand Equity instruments Debt securities Loans and advances other than loans on demand Other assets L 232/402 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Carrying amount of non-encumbered assets A. Large B. Medium C. Small alone) alone) alone) alone) Assets of the reporting institution* Loans on demand Equity instruments Debt securities Loans and advances other than loans on demand Other assets SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Carrying amount of non-encumbered assets aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) Assets of the reporting institution* Loans on demand Equity instruments Debt securities Loans and advances other than loans on demand Other assets 6.9.2019 EN Official Journal of the European Union L 232/403Domestic banking groups (consolidated) and Foreign non-EU Foreign EU stand-alone banks Foreign non-EU Foreign EU controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ Carrying amount of non-encumbered assets branches (stand- branches (stand- dated or stand- dated or stand- of which: issued by other entities of the A. Large B. Medium C. Small alone) alone) alone) alone) group Assets of the reporting institution Loans on demand Equity instruments Debt securities Loans and advances other than loans on demand Other assets SSM Categories Carrying amount of non-encumbered assets Foreign EA controlled subsidi­ Foreign EA controlled branches of which: issued by other entities of the aries (subconsolidated or stand- Significant Less significant (stand-alone) group alone) Assets of the reporting institution Loans on demand Equity instruments Debt securities Loans and advances other than loans on demand Other assets L 232/404 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- Carrying amount of non-encumbered assets dated or stand- dated or stand- A. Large B. Medium C. Small alone) alone) of which: central bank's eligible alone) alone) Assets of the reporting institution Loans on demand Equity instruments Debt securities Loans and advances other than loans on demand Other assets SSM Categories Foreign EA controlled subsidi­ Carrying amount of non-encumbered assets Foreign EA controlled branches aries (subconsolidated or stand- Significant Less significant of which: central bank's eligible (stand-alone) alone) Assets of the reporting institution Loans on demand Equity instruments Debt securities Loans and advances other than loans on demand Other assets 6.9.2019 EN Official Journal of the European Union L 232/405Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ Collateral received b ty io t nh e reporting institu­ A. Large B. Medium C. Small dated a lo or n es )t and- branc ah loes n e(s ) tand- dated a lo or n es )t and- branc ah loes n e(s ) tand- 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 encum­ brance* SSM Categories Foreign EA controlled subsidi­ Collateral received by the reporting institu­ Foreign EA controlled branches aries (subconsolidated or stand- Significant Less significant tion (stand-alone) alone) 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 encum­ brance* L 232/406 EN Official Journal of the European Union 6.9.2019CBD Quarterly - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Table x.x A. Large B. Medium C. Small alone) alone) alone) alone) 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 6.9.2019 EN Official Journal of the European Union L 232/407CBD Quarterly - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Table x.x aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) 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 L 232/408 EN Official Journal of the European Union 6.9.2019CBD Quarterly - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- Original exposure pre-conversion factors A. Large B. Medium C. Small dated or stand- alone) dated or stand- alone) alone) alone) RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DE­ LIVERIES* Standardised approach (SA) Internal ratings based Approach (IRB)* CBD Quarterly - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Original exposure pre-conversion factors aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DE­ LIVERIES* Standardised approach (SA) Internal ratings based Approach (IRB)* 6.9.2019 EN Official Journal of the European Union L 232/409Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Value adjustments A. Large B. Medium C. Small alone) alone) alone) alone) Standardised approach (SA) Internal ratings based Approach (IRB) SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Value adjustments aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) Standardised approach (SA) Internal ratings based Approach (IRB) L 232/410 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Risk weighted exposure amounts A. Large B. Medium C. Small alone) alone) alone) alone) TOTAL RISK EXPOSURE AMOUNT / TO­ TAL EXPOSURES* RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DE­ LIVERIES 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 RE­ LATED TO LARGE EXPOSURES IN THE TRADING BOOK OTHER RISK EXPOSURE AMOUNTS 6.9.2019 EN Official Journal of the European Union L 232/411SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Risk weighted exposure amounts aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) TOTAL RISK EXPOSURE AMOUNT / TO­ TAL EXPOSURES* RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DE­ LIVERIES 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 RE­ LATED TO LARGE EXPOSURES IN THE TRADING BOOK OTHER RISK EXPOSURE AMOUNTS L 232/412 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Expected loss amount A. Large B. Medium C. Small alone) alone) alone) alone) Internal ratings based Approach (IRB) SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Expected loss amount aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) Internal ratings based Approach (IRB) 6.9.2019 EN Official Journal of the European Union L 232/413CBD Quarterly- OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Capital buffers and Pillar II requirements A. Large B. Medium C. Small alone) alone) alone) alone) 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 buf­ fer Systemic risk buffer Systemical important institution buffer Global Systemically Important Institution buffer Other Systemically Important Institution buf­ fer Own funds requirements related to Pillar II adjustments L 232/414 EN Official Journal of the European Union 6.9.2019CBD Quarterly- OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Capital buffers and Pillar II requirements aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) 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 buf­ fer Systemic risk buffer Systemical important institution buffer Global Systemically Important Institution buffer Other Systemically Important Institution buf­ fer Own funds requirements related to Pillar II adjustments 6.9.2019 EN Official Journal of the European Union L 232/415CBD Quarterly -Number of institutions Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Solvency ratio (%) A. Large B. Medium C. Small alone) alone) alone) alone) < 8 8 - 12 12 - 16 16 - 20 > 20 CBD Quarterly -Number of institutions SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Solvency ratio (%) aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) < 8 8 - 12 12 - 16 16 - 20 > 20 L 232/416 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Tier 1 ratio (%) A. Large B. Medium C. Small alone) alone) alone) alone) < 6 6 - 8 8 - 12 12 - 16 > 16 SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Tier 1 ratio (%) aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) < 6 6 - 8 8 - 12 12 - 16 > 16 6.9.2019 EN Official Journal of the European Union L 232/417Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Core Equity Tier 1 ratio (%) A. Large B. Medium C. Small alone) alone) alone) alone) < 4 4 - 6 6 - 8 8 - 12 12 - 16 > 16 SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Core Equity Tier 1 ratio (%) aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) < 4 4 - 6 6 - 8 8 - 12 12 - 16 > 16 L 232/418 EN Official Journal of the European Union 6.9.2019CBD Quarterly -TOTAL RISK EXPOSURE AMOUNT / TOTAL EXPOSURES Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Solvency ratio (%) A. Large B. Medium C. Small alone) alone) alone) alone) < 8 8 - 12 12 - 16 16 - 20 > 20 CBD Quarterly -TOTAL RISK EXPOSURE AMOUNT / TOTAL EXPOSURES SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Solvency ratio (%) aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) < 8 8 - 12 12 - 16 16 - 20 > 20 6.9.2019 EN Official Journal of the European Union L 232/419Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Tier 1 ratio (%) A. Large B. Medium C. Small alone) alone) alone) alone) < 6 6 - 8 8 - 12 12-16 > 16 SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Tier 1 ratio (%) aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) < 6 6 - 8 8 - 12 12-16 > 16 L 232/420 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Core Equity Tier 1 ratio (%) A. Large B. Medium C. Small alone) alone) alone) alone) < 4 4 - 6 6 - 8 8 - 12 12 - 16 > 16 SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Core Equity Tier 1 ratio (%) aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) < 4 4 - 6 6 - 8 8 - 12 12 - 16 > 16 6.9.2019 EN Official Journal of the European Union L 232/421CBD Quarterly - Assets Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Solvency ratio (%) A. Large B. Medium C. Small alone) alone) alone) alone) < 8 8 - 12 12 - 16 16 - 20 > 20 CBD Quarterly - Assets SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Solvency ratio (%) aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) < 8 8 - 12 12 - 16 16 - 20 > 20 L 232/422 EN Official Journal of the European Union 6.9.2019Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Tier 1 ratio (%) A. Large B. Medium C. Small alone) alone) alone) alone) < 6 6 - 8 8 - 12 12 - 16 > 16 SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Tier 1 ratio (%) aries (subconsolidated or stand- Significant Less significant (stand-alone) alone) < 6 6 - 8 8 - 12 12 - 16 > 16 6.9.2019 EN Official Journal of the European Union L 232/423Domestic banking groups (consolidated) and Foreign non-EU Foreign EU Foreign non-EU Foreign EU stand-alone banks controlled subsidi­ controlled subsidi­ controlled controlled aries (subconsoli­ aries (subconsoli­ branches (stand- branches (stand- dated or stand- dated or stand- Core Equity Tier 1 ratio (%) A. Large B. Medium C. Small alone) alone) alone) alone) < 4 4 - 6 6 - 8 8 - 12 12 - 16 > 16 SSM Categories Foreign EA controlled subsidi­ Foreign EA controlled branches Core Equity Tier 1 ratio (%) aries (subconsolidated or stand- Significant Less significant’ (stand-alone) alone) < 4 4 - 6 6 - 8 8 - 12 12 - 16 > 16 L 232/424 EN Official Journal of the European Union 6.9.2019(b) Part 22 is replaced by the following: ‘PART 22 PF statistics Table PF statistics (stocks and transactions) Assets Pension Funds Domestic Non-MFIs MFIs Non-MFIs excluding general government Total Total (S.121 General OFIs+financial auxiliaries Households and non- +S.122+ Total government Non-MMF +captive financial institutions ICs PFs NFCs profit institutions S.123) (S.13) Total investment and money lenders(S.125 (S.128) (S.129) (S.11) serving households funds (S.124) +S.126+S.127) (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(1) Remaining assets Total non-financial assets 6.9.2019 EN Official Journal of the European Union L 232/425Euro area Member States other than domestic Non-MFIs MFIs Non-MFIs excluding general government Rest of Total +( SS .. 11 22 21 + Total goG vee rn ne mra el nt Non-MMF +cO apF tI is v+ ef i fn ina an nc cia ial la iu nx si tl ii ta ur tie ios n s ICs PFs NFCs H po ru ose fih t o inld ss t ia tun td i on no sn - wt oh re l d S.123) (S.13) Total investment and money lenders(S.125 (S.128) (S.129) (S.11) serving households funds (S.124) +S.126+S.127) (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(1) Remaining assets Total non-financial assets (1) This item may include non-life insurance technical reserves (ESA 2010: F.61), claims of insurance corporations on pension managers (in line with ESA 2010: F.64) and provisions for calls under stan­ dardised guarantees (ESA 2010: F.66). L 232/426 EN Official Journal of the European Union 6.9.2019Liabilities Pension Funds Domestic Non-MFIs MFIs Non-MFIs excluding general government Total Total (S.121 General Households and non- +S.122 Total government Non-MMF ICs PFs NFCs profit institutions +S.123) (S.13) Total investment OFIs (S.125+S.126+S.127) (S.128) (S.129) (S.11) serving households funds (S.124) (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(1) Defined Contribution Defined Benefit Hybrid schemes Remaining liabilities Net worth 6.9.2019 EN Official Journal of the European Union L 232/427Euro area Member States other than domestic Non-MFIs MFIs Non-MFIs excluding general government Rest of Total +(S S. .1 12 21 2 Total goG vee rn ne mra el nt Non-MMF ICs PFs NFCs H po ru ose fih t o inld ss t ia tun td i on no sn - wt oh re l d +S.123) (S.13) Total investment OFIs (S.125+S.126+S.127) (S.128) (S.129) (S.11) serving households funds (S.124) (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(1) Defined Contribution Defined Benefit Hybrid schemes Remaining liabilities Net worth (1) This item, including the relevant breakdown, may include claims of managers on pension funds (in line with ESA 2010: F.64) and entitlements to non-pension benefits (ESA 2010: F.65).’ L 232/428 EN Official Journal of the European Union 6.9.2019(c) in Part 23, Table 2a is replaced by the following: ‘Table 2a Data on assets to be provided on a quarterly basis: stocks and flow adjustments Euro area Rest of the world Euro area Member States European Non-participating Main counterparties outside the Euro­ Total Euro area Member other than domestic Stability Member States pean Union (country-by-country infor­ Domestic States other than Total mation for Brazil, Canada, China, (country-by-country in­ Mechanism (country-by-coun­ domestic Hong Kong, India, Japan, Russia, Swit­ formation) (ESM) try information) zerland, USA) ASSETS (F) 1. Currency and deposits (ESA 2010: F.21+F.22+F.29) - fair val­ ue up to 1 year (remaining until matu­ rity) over 1 year (remaining until matu­ rity) 1x. Currency and deposits o/w trans­ ferable deposits (F.22) 1. Currency and deposits (ESA 2010: F.21+F.22+F.29) - nominal value 2. 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 6.9.2019 EN Official Journal of the European Union L 232/429Euro area Rest of the world Euro area Member States European Non-participating Main counterparties outside the Euro­ Total Euro area Member other than domestic Stability Member States pean Union (country-by-country infor­ Domestic States other than Total mation for Brazil, Canada, China, (country-by-country in­ Mechanism (country-by-coun­ domestic Hong Kong, India, Japan, Russia, Swit­ formation) (ESM) try information) zerland, USA) 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 L 232/430 EN Official Journal of the European Union 6.9.2019Euro area Rest of the world Euro area Member States European Non-participating Main counterparties outside the Euro­ Total Euro area Member other than domestic Stability Member States pean Union (country-by-country infor­ Domestic States other than Total mation for Brazil, Canada, China, (country-by-country in­ Mechanism (country-by-coun­ domestic Hong Kong, India, Japan, Russia, Swit­ formation) (ESM) try information) zerland, USA) 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 6.9.2019 EN Official Journal of the European Union L 232/431Euro area Rest of the world Euro area Member States European Non-participating Main counterparties outside the Euro­ Total Euro area Member other than domestic Stability Member States pean Union (country-by-country infor­ Domestic States other than Total mation for Brazil, Canada, China, (country-by-country in­ Mechanism (country-by-coun­ domestic Hong Kong, India, Japan, Russia, Swit­ formation) (ESM) try information) zerland, USA) 1-2 years (remaining until matu­ rity) 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 matu­ rity) issued by MFIs issued by GG issued by OFIs issued by ICs issued by PFs issued by NFCs issued by HHs & NPISHs L 232/432 EN Official Journal of the European Union 6.9.2019Euro area Rest of the world Euro area Member States European Non-participating Main counterparties outside the Euro­ Total Euro area Member other than domestic Stability Member States pean Union (country-by-country infor­ Domestic States other than Total mation for Brazil, Canada, China, (country-by-country in­ Mechanism (country-by-coun­ domestic Hong Kong, India, Japan, Russia, Swit­ formation) (ESM) try information) zerland, USA) 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 3. Loans (ESA 2010: F.4) - fair val­ ue original maturity up to 1 year - fair value to MFIs to GG to IFs to OFIs to ICs to PFs 6.9.2019 EN Official Journal of the European Union L 232/433Euro area Rest of the world Euro area Member States European Non-participating Main counterparties outside the Euro­ Total Euro area Member other than domestic Stability Member States pean Union (country-by-country infor­ Domestic States other than Total mation for Brazil, Canada, China, (country-by-country in­ Mechanism (country-by-coun­ domestic Hong Kong, India, Japan, Russia, Swit­ formation) (ESM) try information) zerland, USA) 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 L 232/434 EN Official Journal of the European Union 6.9.2019Euro area Rest of the world Euro area Member States European Non-participating Main counterparties outside the Euro­ Total Euro area Member other than domestic Stability Member States pean Union (country-by-country infor­ Domestic States other than Total mation for Brazil, Canada, China, (country-by-country in­ Mechanism (country-by-coun­ domestic Hong Kong, India, Japan, Russia, Swit­ formation) (ESM) try information) zerland, USA) to ICs to PFs to NFCs to HHs & NPISHs up to 1 year remaining until ma­ turity - fair value 1-2 years remaining until matu­ rity - fair value 2-5 years remaining until matu­ rity - fair value over 5 years remaining until ma­ turity - fair value 3x. Loans o/w deposit guarantees in connection with reinsurance business - fair value 3. 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 4. Equity (ESA 2010: F.51) 6.9.2019 EN Official Journal of the European Union L 232/435Euro area Rest of the world Euro area Member States European Non-participating Main counterparties outside the Euro­ Total Euro area Member other than domestic Stability Member States pean Union (country-by-country infor­ Domestic States other than Total mation for Brazil, Canada, China, (country-by-country in­ Mechanism (country-by-coun­ domestic Hong Kong, India, Japan, Russia, Swit­ formation) (ESM) try information) zerland, USA) 4a. Equity of which listed shares issued by MFIs issued by GG issued by OFIs issued by ICs issued by PFs issued by NFCs 4b. Equity of which unlisted shares issued by MFIs issued by GG issued by OFIs issued by ICs issued by PFs issued by NFCs 4c. Equity of which other equity issued by MFIs issued by GG L 232/436 EN Official Journal of the European Union 6.9.2019Euro area Rest of the world Euro area Member States European Non-participating Main counterparties outside the Euro­ Total Euro area Member other than domestic Stability Member States pean Union (country-by-country infor­ Domestic States other than Total mation for Brazil, Canada, China, (country-by-country in­ Mechanism (country-by-coun­ domestic Hong Kong, India, Japan, Russia, Swit­ formation) (ESM) try information) zerland, USA) issued by OFIs issued by ICs issued by PFs issued by NFCs 5. Investment funds shares/units (ESA 2010: F.52) 5a. MMF shares/units 5b. Non-MMF shares/units Equity funds Bond funds Mixed funds Real estate funds Hedge funds Other funds 6. Financial derivatives (ESA 2010: F.7) 7. Insurance technical reserves and related claims(1) 8. Non-financial assets (ESA 2010: AN) 6.9.2019 EN Official Journal of the European Union L 232/437Euro area Rest of the world Euro area Member States European Non-participating Main counterparties outside the Euro­ Total Euro area Member other than domestic Stability Member States pean Union (country-by-country infor­ Domestic States other than Total mation for Brazil, Canada, China, (country-by-country in­ Mechanism (country-by-coun­ domestic Hong Kong, India, Japan, Russia, Swit­ formation) (ESM) try information) zerland, USA) 9. Remaining assets 10. Total assets 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 (1) This item may include non-life insurance technical reserves (ESA 2010: F.61), claims of insurance corporations on pension managers (in line with ESA 2010: F.64) and provisions for calls under standardised guarantees (ESA 2010: F.66) Requirements addressed to ICs by Regulation (EU) No 1374/2014 (ECB/2014/50). Requirements to be reported for ICs if available at NCBs (memo items).’ L 232/438 EN Official Journal of the European Union 6.9.2019(d) the following Part 24 is added: ‘PART 24 Statistics on PFs reported by NCBs in accordance with Regulation (EU) 2018/231 (ECB/2018/2) Table 1a Data on assets to be provided on a quarterly basis — Stocks and flow adjustments (reclassifications and revaluations) Domestic/Euro area Member States other than domestic (total) Non-MFIs - Total Total MFIs (S.121 Other residents +122) General govern­ ment (S.13) Non-MMF investment Total funds (S.124) ASSETS (total) 1 Currency and deposits (ESA 2010: F.21, F.22 and F.29) o/w transferable deposits (ESA 2010: F.22) 2 Debt securities (ESA 2010: F.3) up to 1 year over 1 year and up to 2 years over 2 years 3 Loans (ESA 2010: F.4) up to 1 year over 1 year and up to 5 years over 5 years 4 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) 6.9.2019 EN Official Journal of the European Union L 232/439Domestic/Euro area Member States other than domestic (total) Non-MFIs - Total Total MFIs (S.121 Other residents +122) General govern­ ment (S.13) Non-MMF investment Total funds (S.124) 5 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 6 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) 7 Financial derivatives (ESA 2010: F.7) 8 Other accounts receivable/payable (ESA 2010: F.8) 9 Non-financial assets L 232/440 EN Official Journal of the European Union 6.9.2019Domestic/Euro area Member States other than domestic (total) Non-MFIs - Total Rest of the Other residents world (total) Other financial intermediaries Households + non- Insurance Non-financial (S.125), financial auxiliaries Pension funds profit institutions corporations corporations (S.126), captive financial institu­ (S.129) serving households (S.128) (S.11) tions and money lenders (S.127) (S.14+S.15) ASSETS (total) 1 Currency and deposits (ESA 2010: F.21, F.22 and F.29) o/w transferable deposits (ESA 2010: F.22) 2 Debt securities (ESA 2010: F.3) up to 1 year over 1 year and up to 2 years over 2 years 3 Loans (ESA 2010: F.4) up to 1 year over 1 year and up to 5 years over 5 years 4 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) 6.9.2019 EN Official Journal of the European Union L 232/441Domestic/Euro area Member States other than domestic (total) Non-MFIs - Total Rest of the Other residents world (total) Other financial intermediaries Households + non- Insurance Non-financial (S.125), financial auxiliaries Pension funds profit institutions corporations corporations (S.126), captive financial institu­ (S.129) serving households (S.128) (S.11) tions and money lenders (S.127) (S.14+S.15) 5 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 6 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) 7 Financial derivatives (ESA 2010: F.7) 8 Other accounts receivable/payable (ESA 2010: F.8) 9 Non-financial assets L 232/442 EN Official Journal of the European Union 6.9.2019Table 1b(1) Data on liabilities to be provided on a quarterly basis — Stocks and flow adjustments (reclassifications and revaluations) Domestic/Euro area Member States other than domestic (total) Non-MFIs - Total Total Other residents MFIs (S.121+122) General govern­ ment (S.13) Non-MMF investment Total funds (S.124) LIABILITIES (total) 10 Loans received (ESA 2010: F.4) Up to 1 year Over 1 and up to 5 years Over 5 years 11 Debt securities issued (ESA 2010: F.3) 12 Equity (ESA 2010: F.5, F.519) 13 Technical reserves (ESA 2010: F.6)(2) 13.1 Pension entitlements (ESA 2010: F.63) o/w defined contribution schemes o/w defined benefit schemes(3) 13.2 Claims of pension funds on pension managers (ESA 2010: F.64) 13.3 Entitlements to non-pension benefits (ESA 2010: F.65) 14 Financial derivatives (ESA 2010: F.71) 15 Other accounts receivable/payable (ESA 2010: F.8) 16 Net worth (ESA 2010: B.90) 6.9.2019 EN Official Journal of the European Union L 232/443Domestic/Euro area Member States other than domestic (total) Non-MFIs - Total Rest of Other residents the world Other financial intermediaries Households + non- (total) Insurance Non-financial (S.125), financial auxiliaries Pension funds profit institutions corporations corporations (S.126), captive financial institu­ (S.129) serving households (S.128) (S.11) tions and money lenders (S.127) (S.14+S.15)(4) LIABILITIES (total) 10 Loans received (ESA 2010: F.4) Up to 1 year Over 1 and up to 5 years Over 5 years 11 Debt securities issued (ESA 2010: F.3) 12 Equity (ESA 2010: F.5, F.519) 13 Technical reserves (ESA 2010: F.6)(2) 13.1 Pension entitlements (ESA 2010: F.63) o/w defined contribution schemes o/w defined benefit schemes(3) 13.2 Claims of pension funds on pension managers (ESA 2010: F.64) 13.3 Entitlements to non-pension benefits (ESA 2010: F.65) 14 Financial derivatives (ESA 2010: F.71) 15 Other accounts receivable/payable (ESA 2010: F.8) 16 Net worth (ESA 2010: B.90) (1) Quarterly estimates to be provided by NCBs (2) Total technical reserves may include life insurance (3) Notional defined contribution schemes and hybrid schemes are grouped as defined benefit schemes (4) Entitlements relevant only for households (S.14) L 232/444 EN Official Journal of the European Union 6.9.2019Table 1c Country breakdown — Data on assets and liabilities to be provided on a quarterly basis — Stocks and flow adjustments (reclassifications and revaluations) 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 6.9.2019 EN Official Journal of the European Union L 232/445Other euro area residents (except domestic) BE DE EE IE EL ES FR IT CY LV LT LU MT NL AT PT SI SK FI 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)(1) (1) Quarterly estimates to be provided by NCBs L 232/446 EN Official Journal of the European Union 6.9.2019Non-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 6.9.2019 EN Official Journal of the European Union L 232/447Non-participating Member States BG CZ DK HR HU PL RO SE UK 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)(1) (1) Quarterly estimates to be provided by NCBs L 232/448 EN Official Journal of the European Union 6.9.2019Main counterparties outside the EU EU Other internat­ Offshore finan­ Hong Swit­ Brazil Canada China India Japan Russia US institu­ ional organ­ cial centres (as Kong zerland tions isations 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)(1) (1) Quarterly estimates to be provided by NCBs 6.9.2019 EN Official Journal of the European Union L 232/449L 232/450 EN Official Journal of the European Union 6.9.2019 Table 2 Number of members of pension schemes — Data to be provided on an annual basis — End-year data Total Of which: active Of which: deferred Of which: retired members members members Number of members’ 2. in Annex III, Part 2 is replaced by the following: ‘PART 2 DSDs and data flows/datasets 1. 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. 2. 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”,6.9.2019 EN Official Journal of the European Union L 232/451 — 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”. (*) This data flows characteristic will not be used in production for the reporting of data for the first quarter of 2020.’; 3. Annex IV is amended as follows: (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: ‘PART 1 General description of the procedure for deriving transactions Section 1: Framework 1. 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. 2. 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. 3. 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.L 232/452 EN Official Journal of the European Union 6.9.2019 Section 2: Calculation of transactions data by the ECB and reporting from the NCBs to the ECB 1. Introduction 1. 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. 2. 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. Reclassifications and other adjustments 1. 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. 2. 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. 3. 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. Revaluation adjustments 1. 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”.6.9.2019 EN Official Journal of the European Union L 232/453 2. 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. (*) This is in accordance with the ESA 2010 and other international statistical standards. (**) Nevertheless, in the case of IF statistics, Regulation (EU) No 1073/2013 (ECB/2013/38) requests separate reporting of new issuance and redemptions of IF shares/units during the reporting month. (***) The definition and classification of “other changes” is largely consistent with the ESA 2010. “Reclassifi­ cations and other adjustments” is broadly equivalent to “other changes in the volume of assets and liabilities” (K.1-K.6, see paragraphs 6.03-25), whereas “revaluations” may be transferred to “nominal holding gains and losses” (K.7, see paragraphs 6.26-64). For BSI statistics, an important deviation concerns the inclusion of “loan write-offs” within “revaluations” (and specifically as revaluations due to changes in prices), whereas in the ESA 2010 they are generally regarded as “other changes in volume” (paragraph 6.14) — with the exception of losses realised at the sale of loans; these losses, which equal the difference between the transaction price and the balance sheet carrying amount of the loans, should be recorded as a revaluation (paragraph 6.58). The inclusion of “loan write-offs” within “revaluations” also deviates from the international investment position (i.i.p.) rules. In the i.i.p. these are treated as “other adjustments” and not as “price or exchange rate changes”. For IF statistics, loans “write-offs/write-downs” are not requested. (****) The adjustments corresponding to the ECB's own balance sheet are reported by the ECB Directorate- General Administration.’; (c) the following part 7 is added: ‘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. 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. 2. 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. — 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.L 232/454 EN Official Journal of the European Union 6.9.2019 — 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. 3. For pension fund reserves maintained by PFs, the following two options exist for deriving approximations of revaluation adjustments: — 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. 4. 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 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 “reclassifi­ cations 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.’