Rule · NBB · 21 Oct 2026

Circular NBB_2026_18: EBA Opinion on Profit or Loss Reporting Between the Application of IFRS 18 and the Amended EBA ITS on Supervisory Reporting

5 files · 27 PDF pages

Institutions wishing to use the IFRS 18-compliant FINREP templates during the transition period must prepare both the new IFRS 18 module and the existing FINREP module, and both SIs and LSIs must notify the Bank via OneGate by 16 November 2026 using the FINREP_IFRS18 survey in the MBS domain. The IFRS 18 accounting policy choice is not available for the FINREP statement of profit or loss, and institutions with non-calendar year-ends must continue reporting under IAS 1 until first adopting IFRS 18.

BelgiumNational Bank of Belgium

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Public NBB_2026_18 – 21 October 2026 Circular – Page 1/4 14 Berlaimontlaan – 1000 Brussels +32 2 221 38 12 Company number: 0203.201.340 Brussels Register of Legal Entities www.nbb.be Circular Public Brussels, 21 October 2026 Reference: NBB_2026_18 Your correspondent:
Pieter-Jan Janssens tel. +32 2 221 20 23 pieterjan.janssens@nbb.be Opinion of the European Banking Authority (EBA) on profit or loss reporting for the period between the date of application of IFRS 18 and the amended Commission implementing regulation (EBA ITS on Supervisory Reporting) Scope

Credit institutions incorporated under Belgian law
Approved or designated (mixed) financial holding companies governed by Belgian law
Large stockbroking firms within the meaning of Article 3(5) of the Brokerage Act1
Investment holding companies and mixed financial holding companies incorporated under
Belgian law that are included in the Bank’s supervision, on a consolidated basis, of a group of investment firms, where that group includes a large stockbroking firm
Branches established in Belgium of credit institutions established in a non-participating SSM
Member States.
Subsidiaries, established in a non-participating SSM Member State or a third country of parent
institutions in Belgium and of institutions controlled by a parent company, either a financial holding company or a mixed financial holding company, that is located in Belgium Summary This circular draws the attention of institutions falling within its scope to the opinion issued by the European Banking Authority (EBA) on 8 July 20262 relating to the FINREP reporting for the period between the date of application of IFRS 18 and the amended EBA ITS on supervisory reporting. More specifically, the EBA opinion provides that, during this period, institutions may, on a voluntary basis, opt to use the revised IFRS 18-compliant FINREP templates drawn up by the EBA. This communication clarifies how institutions concerned should notify the Bank of their decision as to whether they will use these revised templates. 1 Act of 20 July 2022 on the legal status and supervision of stockbroking firms and containing miscellaneous provisions. 2 See EBA issues Opinion on the implementation of IFRS 18 in supervisory financial reporting to support consistency with IFRS requirements | European Banking Authority. 3 Commission Implementing Regulation (EU) 2024/3117 of 29 November 2024 laying down technical implementing standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Commission Implementing Regulation (EU) 2021/451 (hereinafter the “EBA ITS”). BanqueNationaleBank DE BELGIQUE VAN BELGIË Eurosystem BanqueNationaleBank DE BELGIQUE VAN BELGIË Eurosystem BanqueNationaleBank DE BELGIQUE VAN BELGIË Eurosystem

Public NBB_2026_18 – 21 October 2026 Circular – Page 2/4 Dear Sir or Madam, As you know, IFRS 18, 4 which replaces IAS 1, 5 is applicable to financial statements for financial years beginning on or after 1 January 2027. As FINREP6 is closely aligned with the applicable accounting framework (including IFRS), in terms of both content and form, the relevant FINREP reporting templates and instructions must be amended to take into account the introduction of IFRS 18. To this end, the EBA has drawn up revised IFRS 18-compliant FINREP templates and instructions. These revised FINREP templates form part of a broader package of amendments to the EBA ITS (FINREP and COREP). The EBA expects the amended ITS to apply only from the September 2027 reference date. Given that IFRS 18 will enter into force at the start of 2027 while the planned amendments to the EBA ITS are (expected to be) applicable only as from September 2027, there will be a “transition period”. During this period institutions must apply IFRS 18 to their financial statements but will not yet be able to do so for FINREP reporting. For this reason, on 8 July 2026, the EBA issued an opinion7 addressed to the competent authorities, clarifying the expectations for FINREP reporting during this transition period. EBA opinion on FINREP reporting during the transition period In its opinion, the EBA recommends that competent authorities allow the institutions concerned to use the revised IFRS 18-compliant FINREP templates on a voluntary basis from reference period 31 March 2027. The EBA has published the revised IFRS 18-compliant FINREP templates and related instructions on its website; these are also appended to this communication.

For significant institutions (SIs), the ECB will follow the EBA’s opinion. The ECB will publish its
position on this opinion on its website8.
For less significant institutions (LSIs), the Bank will also follow the EBA’s opinion. Institutions
concerned may therefore voluntarily use the IFRS 18-compliant FINREP reporting templates9 and related technical package during the transition period. The aim of this option is to minimise the reporting burden for institutions concerned during the transition period. Use of the revised templates is completely optional. This possibility applies to both consolidated FINREP and FINREP solo but concerns only those FINREP templates affected by the introduction of IFRS 18. For all other FINREP templates, the existing reporting requirements remain unchanged. 4 IFRS 18: Presentation and Disclosure in Financial Statements. 5 IAS 1: Presentation of Financial Statements. 6 As set out in Annexes 3 and 4 to the EBA ITS on supervisory reporting. 7 See EBA issues Opinion on the implementation of IFRS 18 in supervisory financial reporting to support consistency with IFRS requirements | European Banking Authority 8 See ECB: Regulatory reporting on profit and loss: institutions will have option to report under IAS 1 or IFRS 18 9 This concerns the templates that need to be amended in accordance with IFRS 18, which are listed in the EBA’s opinion.

Public NBB_2026_18 – 21 October 2026 Circular – Page 3/4 Institutions reporting FINREP solo on the basis of BGAAP10: the introduction of IFRS 18 has no substantive impact. Nevertheless, the lay-out of the FINREP templates may change. Therefore, during the transition period, these institutions may also opt to use the revised (IFRS 18-compliant) FINREP templates and related technical package. Technical aspects relating to the transition period In line with the EBA advise, institutions that wish to take advantage of the above option during the transition period must prepare both the new IFRS 18 FINREP module and the existing FINREP module (in which templates that have been amended by the introduction of IFRS 18 may be left blank). The FINREP IFRS 18-module will be included in the technical package for version 4.4 (Phase 1) of the supervisory reporting framework. To avoid confusion with the existing FINREP templates, the EBA has amended the numbering of the IFRS 18-compliant FINREP reporting templates. For FINREP templates in the IFRS 18-module, the reference and remittance dates and reporting frequency remain the same as those of the existing FINREP modules (as set out in the EBA ITS). The technical package for reporting via OneGate will be the same. As soon as the planned amendments to the EBA ITS enter into effect, both FINREP modules will be integrated and replaced by a single new FINREP module. Notification requirement to the Bank for both SIs and LSIs As also indicated in the EBA’s opinion, both SIs and LSIs are required to inform the Bank whether they will use the IFRS 18-compliant FINREP reporting templates during the transition period. This notification must be submitted to the Bank through OneGate no later than 16 November 2026, by completing the FINREP_IFRS18 survey in the MBS domain. This form will be made available (in the production environment only) in the second half of October 2026. The Bank will consolidate the answers received and inform the ECB and EBA accordingly before the end of 2026, as per the EBA’s opinion. A copy of this circular will be sent to your company’s statutory auditor(s). Yours faithfully, Pierre Wunsch Governor 10 The Belgian accounting framework for credit institutions, as laid down in the Royal Decree of 23 September 1992 on the annual accounts of credit institutions, stockbroking firms and management companies of undertakings for collective investment.

Public NBB_2026_18 – 21 October 2026 Circular – Page 4/4 Annexes (available at www.nbb.be):

EBA opinion of 8 July 2026
Revised templates for institutions reporting under IFRS
Revised templates for institutions reporting under NGAAP/BGAAP
Revised reporting instructions

Enclosure 1 of 4 · 7 pages · PDF 323 KBRegulator's file ↗

pdf EBA opinion of 8 July 2026

EBA/Op/2026/07
08/07/2026
Opinion of the European Banking Authority on the profit or loss reporting for the period between the date of application of the IFRS 18 and the amended Commission Implementing Regulation (EU) 2024/3117 (ITS on supervisory reporting) Introduction and legal basis

The EBA competence to deliver an opinion is based on Article 29(1)(a) of Regulation (EU)
No 1093/20101, as the EBA’s main tasks are, among others, monitoring and assessing market developments in the area of its competence (Article 8(1)(f)), contributing to the development of a common supervisory culture (Article 8(1)(b)), and performing, inter alia, a general coordination function by means of facilitating the exchange of information between competent authorities (Article 31).
The above also applies to financial information and, notably, to institutions’ statement of
profit or loss information, where relevant and meaningful data are necessary to provide insights on institutions’ performance in terms of both profitability and sustainability of business models. Thus, this information is specifically used to carry out regular supervisory activities on institutions, and to calculate profitability indicators within risk assessments’ analysis of the banking sector by the EBA and by competent authorities.
Pursuant to Article 430(3) and (4) of Regulation (EU) No 575/2013, credit institutions and
investment firms that are required to prepare their public consolidated financial statements in accordance with International Financial Reporting Standards (IFRS) as 1 Regulation (EU) No 1093/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Banking Authority) amending Decision No 716/2009/EC and repealing Commission Decision 2009/78/EC (OJ L 331, 15.12.2010, p. 12, Regulation - 1093/2010 - EN - EUR-Lex). European QMO Banking vkJCJ Authority

OPINION ON THE IMPLEMENTATION OF IFRS 18 – FINREP – INTERIM PERIOD endorsed by the EU 2 , and credit institutions that are required by supervisors to use IFRS endorsed by the EU for the determination of own funds are required to report financial information (FINREP) to their supervisors. In this regard, the EBA originally chose to align the structure of the FINREP templates to the IFRS requirements to achieve efficient regulation by avoiding any discrepancies between reporting requirements and the institutions’ public financial statements.
4. In April 2024, the International Accounting Standards Board (IASB) issued IFRS 18 –
‘Presentation and Disclosure in Financial Statements’, which supersedes the accounting standard IAS 1 – ‘Presentation of financial statements’, with the aim of increasing comparability and transparency of entities’ public statement of profit or loss. IFRS 18 was endorsed in the EU by Commission Regulation (EU) 2026/338 of 13 February 2026 3 , and it shall be applied in the institutions’ public financial statements for the accounting years beginning on or after 1 January 2027.
5. Given the endorsement of the IFRS 18 in the EU and the continued commitment to
maintaining consistency between financial reporting requirements and IFRS requirements, the EBA has developed draft Implementing Technical Standards (ITS) amending Commission Implementing Regulation (EU) 2024/3117 including, among others, the implementation of IFRS 18 in FINREP. The draft ITS FINREP templates (and related instructions) mainly affected by the IFRS 18 implementation (i.e. F 02.00, F 16.01, F 16.02, F 16.03, F 16.04, F 16.04.1, F 16.05, F 16.06, F 16.07, F 45.02, F 45.03, F 20.03) were published for consultation on the EBA website until 10 May 2026, whereasthe consultation on the rest of the ITS ‘reporting package’ ends on 10 July 2026.
6. Following the end of the consultation period, and the finalisation of the revised ITS on
supervisory reporting, the first application date of those ITS is expected to be at the end of September 2027- i.e. a few months after the first application date of IFRS 18 in the EU (1 January 2027). As a result, uncertainty arises as to the manner of compliance with the financial reporting requirements during the interim period in which the IFRS 18 must be used to prepare the institutions’ public statement of profit or loss, before the ITS including the IFRS 18-compliant templates becomes applicable.
7. In accordance with Article 14(7) of the Rules of Procedure of the Board of Supervisors 4
, the
Board of Supervisors has adopted this Opinion which is addressed to competent authorities (CAs) with the aim of providing guidance on how to implement the financial reporting requirements in a way that avoids inconsistencies between institutions’ external reporting and their supervisory reporting during the interim period from January 2027 to the first application date of the amended ITS. Further, in the current wider context of simplification 2 Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (OJ L 243, 11.9.2002, pp. 1, http://data.europa.eu/eli/reg/2002/1606/oj). 3 Commission Regulation (EU) 2026/338 of 13 February 2026 amending Regulation (EU) 2023/1803 as regards International Financial Reporting Standard 18 (OJ L, 2026/338, 16.2.2026, http://data.europa.eu/eli/reg/2026/338/oj)). 4 Decision of the European Banking Authority concerning the Rules of Procedure of the Board of Supervisors of 22 January 2020 (EBA/DC/2020/307). European ûflQ Banking UUU Authority

OPINION ON THE IMPLEMENTATION OF IFRS 18 – FINREP – INTERIM PERIOD of the EU regulatory framework, this Opinion aims to contribute to the reduction of any potential burdens for relevant institutions, who would otherwise have to incur costs from the discrepancies between their external and supervisory reporting. General comments
8. Following the end of the public consultation on 10 May 2026, the EBA has prepared the
draft final version of the following FINREP templates of the ITS on supervisory reporting (and related instructions), which incorporate comments received by the industry: F 02.00, F 16.01, F 16.02, F 16.03, F 16.04, F 16.04.1, F 16.05, F 16.06, F 16.07, F 45.02, F 45.03, F
20.03. Annex 1 to this Opinion includes the final report on the part of the ITS relating to
those templates, with the feedback table containing the comments received by the industry on these templates.
9. These templates will be submitted for their adoption by the European Commission as part
of the ITS amending Commission Implementing Regulation (EU) 2024/3117. These ITS, once adopted by the European Commission in the form of the updated Commission Implementing Regulation (EU) 2024/3117, are expected to first apply at the end of September 2027.
10. With the view to assisting institutions and alleviating any potential operational costs due to
a misalignment between their external reporting obligations and supervisory reporting obligations, the EBA has, in the draft final ITS, developed updated reporting templates. These contain all the data points on profit or loss specified in Commission Implementing Regulation (EU) 2024/3117 with some adjustments to the labels/instructions, as well as the additional data points on profit or loss which would be required to adapt the ITS to the new IFRS18 standard- together with the revised instructions.
11. The IT solutions (including the data point model, the validation rules and the XBRL
taxonomies), which support the reporting obligations set out in these revised templates, will be part of the technical package for version 4.4 (Phase 1) of the supervisory reporting framework. The final version of the latter is expected to be published in July 2026, or at the latest by September 2026.
12. As a result, the final draft version of the revised templates provides the option, but not the
obligation, for any institution that so wishes, to report the relevant FINREP templates either in accordance with the current accounting framework (IAS 1) or using the new accounting standard (IFRS 18).
13. At the time when the ITS amending Commission Implementing Regulation (EU) 2024/3117
are adopted by the European Commission and eventually start to apply, the relevant templates and IT solutions will be incorporated into the related technical package for version 4.4. (Phase 2) of the supervisory reporting framework, and the IFRS 18 module included in phase 1 of version 4.4 will cease to apply.
14. On these grounds, the EBA advises competent authorities to allow any institutions that so
wish to implement the requirements of Regulation (EU) 2024/3117 on the reporting of the relevant FINREP templates on profit or loss data – using instead of the templates of Regulation (EU) 2024/3117 – these revised templates and IT solutions, with all other European ûflQ Banking UUU Authority

OPINION ON THE IMPLEMENTATION OF IFRS 18 – FINREP – INTERIM PERIOD reporting requirements of Commission Implementing Regulation (EU) 2024/3117 remaining the same. Competent authorities may, as part of their supervisory dialogue, engage with institutions regarding the use of the templates to ensure consistent and timely implementation of the option provided in the Opinion.
15. This Opinion is in line with the current efforts of the EBA on reducing reporting costs
through a simplification and streamlining of the reporting framework in accordance with the European Commission’s 2024 Work Programme and data strategy on long‑term competitiveness. Specific comments Data to be reported
16. For the reporting period from January 2027 and until the first application date of the ITS
amending Commission Implementing Regulation (EU) 2024/3117, the EBA advises CAs to allow institutions that are subject to the reporting requirements referred to in Article 430(3), (4) and (9) of Regulation (EU) No 575/2013, the option to submit the information on profit or loss based on the revised templates, as set out in Annex 2 to this Opinion.
17. In the technical package for version 4.4 (Phase 1) of the supervisory reporting framework,
these revised templates will have the following interim labels: F 02.01, F 16.01.1, F 16.02.1, F 16.03.1, F 16.04.2, F 16.04.1.1, F 16.05.1, F 16.06.1, F 16.07.1, F 45.02.1, F 45.03.1, F
20.03.1 to distinguish them from the existing technical tables still in force for version 4.2 of
the supervisory reporting framework. Once the ITS amending Commission Implementing Regulation (EU) 2024/3117 start to apply, these revised templates will be moved under the technical package for version 4.4 (Phase 2). At that time, the original labels will be reinstated since the technical tables for version 4.2 will no longer be in force. Date and frequency of the submission
18. Where institutions make use of the above-mentioned option as set out in paragraph 16,
CAs should continue to require the reporting of these templates with the same frequencies, reference and remittance dates set out in Articles 2, 3, 11, and 12 of Commission Implementing Regulation (EU) 2024/3117. Format and procedure of the submission
19. Where institutions make use of the above-mentioned option, set out in paragraph 16, CAs
should require the submission of the information on profit or loss pursuant to Article 23 of Commission Implementing Regulation (EU) 2024/3117, by respecting the data point definition of the data point model and the validation formulae referred to in the IT solutions set out in the technical package for version 4.4 (Phase 1) of the supervisory reporting framework. The latter is expected to be published by the EBA in July 2026, or at the latest by September 2026. European ûflQ Banking UUU Authority

OPINION ON THE IMPLEMENTATION OF IFRS 18 – FINREP – INTERIM PERIOD
20. CAs should also ensure that the data continue to be submitted to the EBA through EUCLID,
in accordance with the sequential approach set out in the EUCLID decision.
Data quality and technical implementation
21. It is important to support the operationalisation of the use of the option provided in the
Opinion in the least burdensome way for both CAs and institutions, as well as preserving the completeness and the quality of the data reported during the interim period. Considering these objectives, CAs should receive notification from the institutions in their respective jurisdictions and then inform the EBA with respect to the option chosen by the end of the year 2026. This opinion will be published on the EBA’s website. Done at Paris, 8 July 2026 [signed] François-Louis Michaud Chairperson For the Board of Supervisors European ûflQ Banking UUU Authority

OPINION ON THE IMPLEMENTATION OF IFRS 18 – FINREP – INTERIM PERIOD
ANNEX 1:

Final Report on the implementation of IFRS 18 in FINREP
European ûflQ Banking UUU Authority

OPINION ON THE IMPLEMENTATION OF IFRS 18 – FINREP – INTERIM PERIOD
ANNEX 2:

FINREP templates IFRS 18- Annex III
FINREP templates IFRS 18 – Annex IV
FINREP instructions IFRS 18 – Annex V
European ûflQ Banking UUU Authority

Enclosure 2 of 4 · 16 pages · Excel 69 KBRegulator's file ↗

xlsx Revised templates for institutions reporting under IFRS

Index

ANNEX III (Extract) - REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS ACCOUNTING FRAMEWORK
CURRENT FINREP TEMPLATES FOR GAAP VERSION 3.0							INTERIM TEMPLATE CODE FOR GAAP VERSION 4.4 (Phase 1)
TEMPLATE NUMBER	TEMPLATE CODE	NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE	REPORTING FREQUENCY	IFRS REPORTERS	SCOPE OF INSTITUTIONS	PROPORTIONALITY
		Balance Sheet Statement [Statement of Financial Position]
2	F 02.00	Statement of profit or loss	Quarterly	IFRS	All institutions		F 02.01
		Breakdown of selected statement of profit or loss items
16.1	F 16.01	Interest income and expenses by instrument and counterparty sector	Quarterly	IFRS	All institutions		F 16.01.1
16.2	F 16.02	Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument	Quarterly	IFRS	All institutions		F 16.02.1
16.3	F 16.03	Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument	Quarterly	IFRS	All institutions		F 16.03.1
16.4	F 16.04	Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk	Quarterly	IFRS	All institutions		F 16.04.2
16.4.1	F 16.04.1	Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument	Quarterly	IFRS	All institutions		F 16.04.1.1
16.5	F 16.05	Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument	Quarterly	IFRS	All institutions		F 16.05.1
16.6	F 16.06	Gains or losses from hedge accounting	Quarterly	IFRS	All institutions		F 16.06.1
16.7	F 16.07	Impairment on non-financial assets	Quarterly	IFRS	All institutions		F 16.07.1
20.3	F 20.03	Geographical breakdown of main statement of profit or loss items by location of the activities	Quarterly	IFRS	All institutions	10% non-domestic exposures	F 20.03.1
45.2	F 45.02	Gains or losses on derecognition of non-financial assets other than held for sale and investments in subsidiaries, joint ventures and associates	Annual	IFRS	All institutions		F 45.02.1
45.3	F 45.03	Other income and expenses	Annual	IFRS	All institutions		F 45.03.1

2 (post consultation)

2 Statement of profit or loss
		References National GAAP compatible IFRS	Breakdown in table	Current period
				0010
0010	Interest income	IFRS 18.42, B42; Annex V.Part 2.31	16
0020	Financial assets held for trading	IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34
0025	Non-trading financial assets mandatorily at fair value through profit or loss	IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1
0030	Financial assets designated at fair value through profit or loss	IFRS 7.20(a)(i), B5(e)
0041	Financial assets at fair value through other comprehensive income	IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A
0051	Financial assets at amortised cost	IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2
0070	Derivatives - Hedge accounting, interest rate risk	IFRS 9.Appendix A; .B6.6.16; Annex V.Part 2.35
0081	Other operating assets	Annex V.Part 2.36
0085	Interest income on liabilities	IFRS 9.5.7.1, Annex V.Part 2.37
0090	(Interest expenses)	IFRS 18.42, B42; Annex V.Part 2.31	16
0100	(Financial liabilities held for trading)	IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34
0110	(Financial liabilities designated at fair value through profit or loss)	IFRS 7.20(a)(i), B5(e)
0120	(Financial liabilities measured at amortised cost)	IFRS 7.20(b); IFRS 9.5.7.2
0130	(Derivatives - Hedge accounting, interest rate risk)	IFRS 9.Appendix A; IFRS 9.B6.6.16, Annex V.Part 2.35
0141	(Other operating liabilities)	Annex V.Part 2.38
0145	(Interest expense on assets)	IFRS 9.5.7.1, Annex V.Part 2.39
0150	(Expenses on share capital repayable on demand)	IFRIC 2.11
0160	Dividend income	Annex V.Part 2.40	31
0170	Financial assets held for trading	IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40
0175	Non-trading financial assets mandatorily at fair value through profit or loss	IFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40
0191	Financial assets at fair value through other comprehensive income	IFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41
0192	Investments in subsidiaries, joint ventures and associates accounted for using other than equity method	Annex V Part 2 .42	45
0200	Fee and commission income	IFRS 7.20(c)	22
0210	(Fee and commission expenses)	IFRS 7.20(c)	22
0220	Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net	Annex V.Part 2.45	16
0231	Financial assets at fair value through other comprehensive income	IFRS 9.4.1.2A; IFRS 9.5.7.10-11
0241	Financial assets at amortised cost	IFRS 7.20(a)(vi);IFRS 9.4.1.2; IFRS 9.5.7.2
0260	Financial liabilities measured at amortised cost	IFRS 7.20(a)(v); IFRS 9.5.7.2
0270	Other
0280	Gains or (-) losses on financial assets and liabilities held for trading, net	IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46	16
0287	Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net	IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46	16
0290	Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net	IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44	16
0300	Gains or (-) losses from hedge accounting, net	Annex V.Part 2.47	16
0310	Exchange differences [gain or (-) loss], net	IAS 21.28, 52 (a)
0320	Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net	Annex V.Part 2.56	45
0330	Gains or (-) losses on derecognition of non-financial assets, net	IFRS 18.B27; Annex V. Part 2.48	45
0340	Other operating income	Annex V.Part 2.314-316	45
0350	(Other operating expenses)	Annex V.Part 2.314-316	45
0355	TOTAL OPERATING INCOME, NET
0360	(Administrative expenses)
0370	(Staff expenses)	IAS 19.7; IFRS 18.80	44
0380	(Other administrative expenses)		16
0385	(Cash contributions to resolution funds and deposit guarantee schemes)	Annex V.Part 2.48i
0390	(Depreciation)	IFRS 18.80, 18.83
0400	(Property, Plant and Equipment)	IFRS 18.83; IAS 16.73(e)(vii)
0410	(Investment Properties)	IFRS 18.83; IAS 40.79(d)(iv)
0421	(Intangible assets)	IFRS 18.83; IAS 38.118(e)(vi)
0425	Modification gains or (-) losses, net	IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49
0426	Financial assets at fair value through other comprehensive income	IFRS 7.35J
0427	Financial assets at amortised cost	IFRS 7.35J
0430	(Provisions or (-) reversal of provisions)	IAS 37.59, 84; IFRS 18.B79(c)(f)(g)	9 12 43
0435	(Payment commitments to resolution funds and deposit guarantee schemes)	Annex V.Part 2.48i
0440	(Commitments and guarantees given)	IFRS 9.4.2.1(c),(d),Appendix.B2.5; IAS 37, IFRS 17, Annex V.Part 2.50
0450	(Other provisions)
0460	(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)	IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 53	12
0481	(Financial assets at fair value through other comprehensive income)	IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8	12
0491	(Financial assets at amortised cost)	IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8	12
0510	(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)	IAS 28.40-43	16
0520	(Impairment or (-) reversal of impairment on non-financial assets)	IAS 36.126(a)(b)	16
0530	(Property, plant and equipment)	IAS 16.73(e)(v-vi)
0540	(Investment properties)	IAS 40.79(d)(v)
0550	(Goodwill)	IFRS 3.Appendix B67(d)(v); IAS 36.124
0561	(Intangible assets)	IAS 38.118 (e)(iv)(v)
0570	(Other)	IAS 36.126 (a)(b)
0580	Negative goodwill recognised in profit or loss	IFRS 3.Appendix B64(n)(i)
0581	Profit or (-) loss from operating non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations	IFRS 5.37; Annex V.Part 2.53iii
0582	OPERATING PROFIT or LOSS	IFRS 18.69(a), IE13
0590	Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method	Annex V.Part 2.54
0591	Income or (-) expenses on investing financial assets	IFRS 18.54
0592	Interest income on investing assets and on any related financial instruments	IFRS 18.54, B47, Annex V.Part 2.54i	16
0593	(Interest expense on investing assets and on any related financial instruments)	IFRS 18.54(b), B47 Annex V.Part 2.54i	16
0594	Gains or (-) losses on derecognition of investing financial assets and of any related financial instruments not measured at fair value through profit or loss, net	IFRS 18.54(b), B47, Annex V.Part 2.54i	16
0595	Gains or (-) losses on investing financial assets and of any related financial instruments measured at fair value through profit or loss, net	IFRS 18.54(b), B47, Annex V.Part 2.54i	16
0596	Gains or (-) losses from hedge accounting related to investing assets, net	IFRS 18.54, 18.62, B47, B70-B76, Annex V.Part 2.54i	16
0597	Impairment or (-) reversal of impairment on investing financial assets not measured at fair value through profit or loss	IFRS 18.54, B47, Annex V.Part 2.54i	12
0598	Other income or (-) expenses on investing financial assets	IFRS 18.54, B47, Annex V.Part 2.54i	45
0599	Income or (-) expenses on investments in subsidiaries, joint ventures and associates, investment properties and other investing non-financial assets	IFRS 18.54, B47, Annex V.Part 2.54ii
0601	(Impairment or (-) reversal of impairment on investing non-financial assets)	IFRS 18.54, B47, Annex V.Part 2.54ii	16
0602	Gains or (-) losses on derecognition of investing non-financial assets, net	IFRS 18.54, B47, Annex V.Part 2.54ii	45
0603	Other income or (-) expenses on investing non-financial assets	IFRS 18.54, B47, Annex V.Part 2.54ii	45
0604	Profit or (-) loss from investing non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations	IFRS 5.37; Annex V.Part 2.55
0605	OPERATING and INVESTING PROFIT or LOSS
0606	Income or (-) expenses on non-operating liabilities	Annex V. Part 2, par 56i	16
0610	PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS	IFRS 5.33b; IFRS 18.71; 18.118 (e)
0620	(Tax expense or (-) income related to profit or loss from continuing operations)	IAS 12.77; IFRS 18.75
0630	PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS	IFRS 18.118(f)
0640	Profit or (-) loss after tax from discontinued operations	IFRS 18.75 (a)(v); IFRS 5.33(a), 5.33 A; Annex V Part 2.47ii
0650	Profit or (-) loss before tax from discontinued operations	IFRS 5.33(b)(i)
0660	(Tax expense or (-) income related to discontinued operations)	IFRS 5.33 (b)(ii),(iv)
0670	PROFIT OR (-) LOSS FOR THE YEAR	IFRS 18.69(c)
0680	Attributable to minority interest [non-controlling interests]	IFRS 18.76(a)
0690	Attributable to owners of the parent	IFRS 18.76(b)

16 (post consultation)

16. Breakdown of selected statement of profit or loss items
16.1 Interest income and expenses by instrument and counterparty sector
		References National GAAP compatible IFRS	Current period
			Income			Expense
			Operating	Investing	Financing	Operating	Investing	Financing
			Annex V.Part 2.186, 187, 189			Annex V.Part 2.186,188, 190
			0010	0015	0016	0020	0025	0030
0010	Derivatives -Trading	IFRS 9.Appendix A, .BA.1, .BA.6; Annex V.Part 2.193
0015	Of which: Interest income from derivatives in economic hedges	Annex V.Part 2.193
0020	Debt securities	Annex V.Part 1.31, 44(b)
0030	Central banks	Annex V.Part 1.42(a)
0040	General governments	Annex V.Part 1.42(b)
0050	Credit institutions	Annex V.Part 1.42(c)
0060	Other financial corporations	Annex V.Part 1.42(d)
0070	Non-financial corporations	Annex V.Part 1.42(e)
0080	Loans and advances	Annex V.Part 1.32, 44(a)
0090	Central banks	Annex V.Part 1.42(a)
0100	General governments	Annex V.Part 1.42(b)
0110	Credit institutions	Annex V.Part 1.42(c)
0120	Other financial corporations	Annex V.Part 1.42(d)
0130	Non-financial corporations	Annex V.Part 1.42(e)
0140	Households	Annex V.Part 1.42(f)
0141	Of which: Lending for house purchase	Annex V.Part 2.88(b), 194i
0142	Of which: Credit for consumption	Annex V.Part 2.88(a), 194i
0150	Other assets	Annex V.Part 2.5
0160	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0170	Central banks	Annex V.Part 1.42(a)
0180	General governments	Annex V.Part 1.42(b)
0190	Credit institutions	Annex V.Part 1.42(c)
0200	Other financial corporations	Annex V.Part 1.42(d)
0210	Non-financial corporations	Annex V.Part 1.42(e)
0220	Households	Annex V.Part 1.42(f)
0230	Debt securities issued	Annex V.Part 1.37
0240	Other financial liabilities	Annex V.Part 1.32-34, Part 2.191
0250	Derivatives - Hedge accounting, interest rate risk	Annex V.Part 2.192
0260	Other Liabilities	Annex V.Part 1.38-41
0270	INTEREST	IFRS 18.42; IFRS 18.53-57, B47, B49, B54
0280	Of which: Interest-income on credit impaired financial assets	IFRS 18.42; IFRS 18.53-57, B47, B49, B54
0290	Of which: Interest from leases	IFRS 16.38 (a), 49, Annex V.Part 2.194ii
16.2 Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument
		References National GAAP compatible IFRS	Current period
			Operating	Investing	Financing
			Annex V. Part 2.186, 195, 196,196i, 196ii, 196iii
			0010	0020	0030
0020	Debt securities	Annex V.Part 1.31
0030	Loans and advances	Annex V.Part 1.32
0040	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0050	Debt securities issued	Annex V.Part 1.37
0060	Other financial liabilities	Annex V.Part 1.38-41
0070	GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET	Annex V.Part 2.45
16.3 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument
		References National GAAP compatible IFRS	Current period
			Operating	Investing	Financing
			Annex V. Part 2.186, 197-198, 199i, 199ii, 199iii
			0010	0020	0030
0010	Derivatives	IFRS 9.Appendix A, .BA.1, .BA.7(a)
0015	Of which: Economic hedges with use of the fair value option	IFRS 9.6.7.1; IFRS 7.9(d); Annex V.Part 2.199
0020	Equity instruments	IAS 32.11
0030	Debt securities	Annex V.Part 1.31
0040	Loans and advances	Annex V.Part 1.32
0050	Short positions	IFRS 9.BA.7(b)
0060	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0070	Debt securities issued	Annex V.Part 1.37
0080	Other financial liabilities	Annex V.Part 1.38-41
0090	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET	IFRS 9.Appendix A, .BA.6;IFRS 7.20(a)(i)
0095	Of which: Gains and losses due to the reclassification of assets at amortised cost	IFRS 9.5.6.2; annex V.Part 2.199
16.4 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk
		References National GAAP compatible IFRS	Current period
			Operating	Investing	Financing
			Annex V. Part 2.186, 200
			0010	0020	0030
0010	Interest rate instruments and related derivatives	Annex V.Part 2.200(a)
0020	Equity instruments and related derivatives	Annex V.Part 2.200(b)
0030	Foreign exchange trading and derivatives related with foreign exchange and gold	Annex V.Part 2.200(c)
0040	Credit risk instruments and related derivatives	Annex V.Part 2.200(d)
0050	Derivatives related with commodities	Annex V.Part 2.200(e)
0060	Other	Annex V.Part 2.200(f)
0070	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET	IFRS 7.20(a)(i)
16.4.1 Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument
		References National GAAP compatible IFRS	Current period
			Operating	Investing
			Annex V.Part 2.186, 201, 202, 202i, 202ii
			0010	0020
0020	Equity instruments	IAS 32.11
0030	Debt securities	Annex V.Part 1.31
0040	Loans and advances	Annex V.Part 1.32
0090	GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET	IFRS 7.20(a)(i)
0100	Of which: Gains and losses due to the reclassification of assets at amortised cost	IFRS 9.6.5.2; Annex V.Part 2.202
16.5 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument
			Current period		Changes in fair value due to credit risk
		References National GAAP compatible IFRS
			Operating	Investing
			Annex V.Part 2.186, 203, 204, 204i, 204ii		Annex V.Part 2.202
			0010	0015	0020
0020	Debt securities	Annex V.Part 1.31
0030	Loans and advances	Annex V.Part 1.32
0040	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0050	Debt securities issued	Annex V.Part 1.37
0060	Other financial liabilities	Annex V.Part 1.38-41
0070	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET	IFRS 7.20(a)(i)
0071	Of which: Gains or (-) losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net	IFRS 9.6.7;IFRS 7.24G(b); Annex V.Part 2.204
0072	Of which: Gains or (-) losses after designation on financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net	IFRS 9.6.7; IFRS 7.20(a)(i); Annex V.Part 2.204
16.6 Gains or losses from hedge accounting
		References National GAAP compatible IFRS	Current period
			Operating	Investing	Financing
			Annex V.Part 2.186, 205, 207, 207i, 207ii, 207iii
			0010	0020	0030
0010	Fair value changes of the hedging instrument [including discontinuation]	IFRS 7.24A(c);IFRS 7.24C(b)(vi)
0020	Fair value changes of the hedged item attributable to the hedged risk	IFRS 9.6.3.7; .6.5.8; .B6.4.1; IFRS 7.24B(a)(iv); IFRS 7.24C(b)(vi); Annex V.Part 2.206
0030	Ineffectiveness in profit or loss from cash flow hedges	IFRS 7.24C(b)ii; IFRS 7.24C(b)(vi)
0040	Ineffectiveness in profit or loss from hedges of net investments in foreign operations	IFRS 7.24C(b)(ii); IFRS 7.24C(b)(vi)
0050	GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET
16.7 Impairment on non-financial assets
			Current period
		References National GAAP compatible IFRS	Additions		Reversals		Accumulated impairment
			Operating	Investing	Operating	Investing
			Annex V.Part 2.186,208		Annex V.Part 2.186,208
			0010	0015	0020	0025	0040
0060	Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates	IAS 28.40-43, Annex V.Part 1.12, Part 2.208i
0070	Subsidiaries	IFRS 10 Appendix A, Annex V.Part 1.12
0080	Joint ventures	IAS 28.3, Annex V.Part 1.12
0090	Associates	IAS 28.3, Annex V.Part 1.12
0100	Impairment or (-) reversal of impairment on non-financial assets	IAS 36.126(a),(b)
0110	Property, plant and equipment	IAS 16.73(e)(v-vi)
0120	Investment properties	IAS 40.79(d)(v)
0130	Goodwill	IAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v)
141	Intangible assets	IAS 38.118(e)(iv)(v); Annex V.Part 2.208ii
0145	Other	IAS 36.126(a),(b)
0150	TOTAL

20 (post consultation)

20. Geographical breakdown
20.3 Geographical breakdown of statement of profit or loss items by location of the activities
			Current period
			Domestic activitivies	Non-domestic activities
		References National GAAP compatible IFRS	Annex V.Part 2.270	Annex V.Part 2.270
			0010	0020
0010	Interest income	IFRS 18.42; Annex V.Part 2.31
0020	(Interest expenses)	IFRS 18.42; Annex V.Part 2.32
0030	(Expenses on share capital repayable on demand)	IFRIC 2.11
0040	Dividend income	Annex V.Part 2.40
0050	Fee and commission income	IFRS 7.20(c)
0060	(Fee and commission expenses)	IFRS 7.20(c)
0070	Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net	Annex V.Part 2.45
0080	Gains or (-) losses on financial assets and liabilities held for trading, net	IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46
0083	Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss	IFRS 9.5.7.1
0090	Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net	IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44
0100	Gains or (-) losses from hedge accounting, net	Annex V.Part 2.47-48
0110	Exchange differences [gain or (-) loss], net	IAS 21.28, 52 (a)
0120	Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net	Annex V Part 2.47ii
0130	Gains or (-) losses on derecognition of non financial assets, net	IFRS 18.B47
0140	Other operating income	Annex V.Part 2.314-316
0150	(Other operating expenses)	Annex V.Part 2.314-316
0155	TOTAL OPERATING INCOME, NET
0160	(Administrative expenses)
0165	(Cash contributions to resolution funds and deposit guarantee schemes)	Annex V.Part 2.48i
0170	(Depreciation)	IFRS 18.80, 18.83
0171	Modification gains or (-) losses, net	IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49
0180	(Provisions or (-) reversal of provisions)	IAS 37.59, 84; IFRS 18.B79(c)(f)(g)
0190	(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)	IFRS 7.20(a)(viii); Annex V Part 2.51, 53
0200	(Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates)	IAS 28.40-43
0210	(Impairment or (-) reversal of impairment on non-financial assets)	IAS 36.126(a)(b)
0220	Negative goodwill recognised in profit or loss	IFRS 3.Appendix B64(n)(i)
0221	Profit or (-) loss from operating non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations	IFRS 5.37; Annex V.Part 2.53iii
0222	OPERATING PROFIT or LOSS
0230	Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates	Annex V.Part 2.54
0231	Income or (-) expenses on investing financial assets
0232	Income or (-) expenses on investments in subsidiaries, joint ventures and associates, investment properties and other investing non-financial assets
0241	Profit or (-) loss from investing non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations	IFRS 5.37; Annex V.Part 2.55
0242	OPERATING and INVESTING PROFIT or LOSS
0243	Income or (-) expense on non-operating liabilities
0250	PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS	IFRS 18.118(e), IG 6; IFRS 5.33 A
0260	(Tax expense or (-) income related to profit or loss from continuing operations)	IFRS 18.75; IAS 12.77
0270	PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS	IFRS 18.118(f), IE5(a)
0280	Profit or (-) loss after tax from discontinued operations	IFRS 18.75; IFRS 5.33(a), 5.33 A; Annex V Part 2.47ii
0290	PROFIT OR (-) LOSS FOR THE YEAR	IFRS 18.86(a)

45 (post consultation)

45 Breakdown of selected items of statement of profit or loss
45.2 Gains or losses on derecognition of non-financial assets
		References National GAAP compatible IFRS	Current period
			Annex V.Part 2.313
			Operating	Investing
			0010	0020
0005	Investments in subsidaries, joint ventures and associates	Annex V.Part 2.313i
0010	Property, Plant and Equipment	IAS 16.68, 71
0020	Investment property	IAS 40.69; IFRS 18.B27(a), B79€
0030	Intangible assets	IAS 38.113-115A; IFRS 18.B27(a)
0040	Other assets	IFRS 18.B27(a)
0050	TOTAL	IFRS 18.B27; Annex V.Part 2.313
45.3 Other income and expenses
		References National GAAP compatible IFRS	Income		Expenses
			Operating	Investing	Operating	Investing
			0010	0015	0020	0030
0005	Dividend income on investments subsidaries, joint ventures and associates accounted for using other than equity method	Annex V.Part 2.314
0010	Changes in fair value in tangible assets measured using the fair value model	IAS 40.76(d); Annex V.Part 2.314
0015	Changes in fair value in intangible assets measured using the fair value model	Annex V.Part 2.314
0020	Investment property	IAS 40.75(f); Annex V.Part 2.314 - 314i
0025	of which: depreciation on investment property	Annex V.Part 2.314 - 314i
0030	Operating Leases other than investment property	IFRS 16.81,82; Annex V.Part 2.315
0040	Other	Annex V.Part 2.316- 316i
0045	of which: foreign exchange differences	Annex V. Part 2.316i
0050	OTHER INCOME OR EXPENSES	Annex V.Part 2.314-316i

Enclosure 3 of 4 · 18 pages · Excel 79 KBRegulator's file ↗

xlsx Revised templates for institutions reporting under NGAAP/BGAAP

Index

ANNEX IV (Extract) - REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS
CURRENT FINREP TEMPLATES FOR GAAP VERSION 3.0							INTERIM TEMPLATE CODE FOR GAAP VERSION 4.4 (Phase 1)
TEMPLATE NUMBER	TEMPLATE CODE	NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE	REPORTING FREQUENCY	IFRS VS NGAAP REPORTERS	SCOPE OF INSTITUTIONS	PROPORTIONALITY
		Balance Sheet Statement [Statement of Financial Position]
2	F 02.00	Statement of profit or loss	Quarterly	IFRS, NGAAP	All institutions		F 02.01
		Breakdown of selected statement of profit or loss items
16.1	F 16.01	Interest income and expenses by instrument and counterparty sector	Quarterly	IFRS, NGAAP	All institutions		F 16.01.1
16.2	F 16.02	Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument	Quarterly	IFRS, NGAAP	All institutions		F 16.02.1
16.3	F 16.03	Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument	Quarterly	IFRS, NGAAP	All institutions		F 16.03.1
16.4	F 16.04	Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk	Quarterly	IFRS, NGAAP	All institutions		F 16.04.2
16.4.1	F 16.04.1	Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument	Quarterly	IFRS, NGAAP	All institutions		F 16.04.1.1
16.5	F 16.05	Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument	Quarterly	IFRS, NGAAP	All institutions		F 16.05.1
16.6	F 16.06	Gains or losses from hedge accounting	Quarterly	IFRS, NGAAP	All institutions		F 16.06.1
16.7	F 16.07	Impairment on non-financial assets	Quarterly	IFRS, NGAAP	All institutions		F 16.07.1
20.3	F 20.03	Geographical breakdown of main statement of profit or loss items by location of the activities	Quarterly	IFRS, NGAAP	All institutions	10% non-domestic exposures	F 20.03.1
45.2	F 45.02	Gains or losses on derecognition of non-financial assets other than held for sale and investments in subsidiaries, joint ventures and associates	Annual	IFRS, NGAAP	All institutions		F 45.02.1
45.3	F 45.03	Other income and expenses	Annual	IFRS, NGAAP	All institutions		F 45.03.1

2 (post consultation)

2 Statement of profit or loss
		References National GAAP based on BAD	References National GAAP compatible IFRS	Breakdown in table	Current period
					0010
0010	Interest income	BAD art 27.Vertical layout(1); Annex V.Part 2.31	IFRS 18.42, B42; Annex V.Part 2.31	16
0020	Financial assets held for trading		IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34
0025	Non-trading financial assets mandatorily at fair value through profit or loss		IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1
0030	Financial assets designated at fair value through profit or loss		IFRS 7.20(a)(i), B5(e)
0041	Financial assets at fair value through other comprehensive income		IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A
0051	Financial assets at amortised cost		IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2
0070	Derivatives - Hedge accounting, interest rate risk		IFRS 9.Appendix A; .B6.6.16; Annex V.Part 2.35
0081	Other operating assets		Annex V.Part 2.36
0085	Interest income on liabilities	Annex V.Part 2.37	IFRS 9.5.7.1, Annex V.Part 2.37
0090	(Interest expenses)	BAD art 27.Vertical layout(2); Annex V.Part 2.31	IFRS 18.42, B42; Annex V.Part 2.31	16
0100	(Financial liabilities held for trading)		IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34
0110	(Financial liabilities designated at fair value through profit or loss)		IFRS 7.20(a)(i), B5(e)
0120	(Financial liabilities measured at amortised cost)		IFRS 7.20(b); IFRS 9.5.7.2
0130	(Derivatives - Hedge accounting, interest rate risk)		IFRS 9.Appendix A; IFRS 9.B6.6.16, Annex V.Part 2.35
0141	(Other operating liabilities)		Annex V.Part 2.38
0145	(Interest expense on assets)	Annex V.Part 2.39	IFRS 9.5.7.1, Annex V.Part 2.39
0150	(Expenses on share capital repayable on demand)		IFRIC 2.11
0160	Dividend income	BAD art 27.Vertical layout(3); Annex V.Part 2.40	Annex V.Part 2.40	31
0170	Financial assets held for trading		IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40
0175	Non-trading financial assets mandatorily at fair value through profit or loss		IFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40
0191	Financial assets at fair value through other comprehensive income		IFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41
0192	Investments in subsidiaries, joint ventures and associates accounted for using other than equity method	Annex V Part 2 .42	Annex V Part 2 .42	45
0200	Fee and commission income	BAD art 27.Vertical layout(4)	IFRS 7.20(c)	22
0210	(Fee and commission expenses)	BAD art 27.Vertical layout(5)	IFRS 7.20(c)	22
0220	Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net	BAD art 27.Vertical layout(6)	Annex V.Part 2.45	16
0231	Financial assets at fair value through other comprehensive income		IFRS 9.4.1.2A; IFRS 9.5.7.10-11
0241	Financial assets at amortised cost		IFRS 7.20(a)(vi);IFRS 9.4.1.2; IFRS 9.5.7.2
0260	Financial liabilities measured at amortised cost		IFRS 7.20(a)(v); IFRS 9.5.7.2
0270	Other
0280	Gains or (-) losses on financial assets and liabilities held for trading, net	BAD art 27.Vertical layout(6)	IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46	16
0285	Gains or (-) losses on trading financial assets and liabilities, net	BAD art 27.Vertical layout(6)		16
0287	Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net		IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46	16
0290	Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net		IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44	16
0295	Gains or (-) losses on non-trading financial assets and liabilities, net	BAD art 27.Vertical layout(6)		16
0300	Gains or (-) losses from hedge accounting, net	Accounting Directive art 8(1)(a), (6), (8)	Annex V.Part 2.47	16
0310	Exchange differences [gain or (-) loss], net	BAD art 39	IAS 21.28, 52 (a)
0320	Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net	BAD art 27.Vertical layout(13)-(14); Annex V Part 2.56	Annex V.Part 2.56	45
0330	Gains or (-) losses on derecognition of non-financial assets, net	Annex V. Part 2.48	IFRS 18.B27; Annex V. Part 2.48	45
0340	Other operating income	BAD art 27.Vertical layout(7); Annex V.Part 2.314-316	Annex V.Part 2.314-316	45
0350	(Other operating expenses)	BAD art 27.Vertical layout(10); Annex V.Part 2.314-316	Annex V.Part 2.314-316	45
0355	TOTAL OPERATING INCOME, NET
0360	(Administrative expenses)	BAD art 27.Vertical layout(8)
0370	(Staff expenses)	BAD art 27.Vertical layout(8)(a)	IAS 19.7; IFRS 18.80	44
0380	(Other administrative expenses)	BAD art 27.Vertical layout(8)(b);		16
0385	(Cash contributions to resolution funds and deposit guarantee schemes)	Annex V.Part 2.48i	Annex V.Part 2.48i
0390	(Depreciation)		IFRS 18.80, 18.83
0400	(Property, Plant and Equipment)	BAD art 27.Vertical layout(9)	IFRS 18.83; IAS 16.73(e)(vii)
0410	(Investment Properties)	BAD art 27.Vertical layout(9)	IFRS 18.83; IAS 40.79(d)(iv)
0415	(Goodwill)	BAD art 27.Vertical layout(9)
0420	(Other intangible assets)	BAD art 27.Vertical layout(9)	IFRS 18.83; IAS 38.118(e)(vi)
0421	(Intangible assets)		IFRS 18.83; IAS 38.118(e)(vi)
0425	Modification gains or (-) losses, net		IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49
0426	Financial assets at fair value through other comprehensive income		IFRS 7.35J
0427	Financial assets at amortised cost		IFRS 7.35J
0430	(Provisions or (-) reversal of provisions)		IAS 37.59, 84; IFRS 18.B79(c)(f)(g)	9 12 43
0435	(Payment commitments to resolution funds and deposit guarantee schemes)	Annex V.Part 2.48i	Annex V.Part 2.48i
0440	(Commitments and guarantees given)	BAD art 27.Vertical layout(11)-(12)	IFRS 9.4.2.1(c),(d),Appendix.B2.5; IAS 37, IFRS 17, Annex V.Part 2.50
0450	(Other provisions)
0455	(Increases or (-) decreases of the fund for general banking risks, net)	BAD art 38.2
0460	(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)	BAD art 35-37, Annex V.Part 2.52, 53	IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 53	12
0481	(Financial assets at fair value through other comprehensive income)		IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8	12
0491	(Financial assets at amortised cost)		IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8	12
0510	(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)	BAD art 27.Vertical layout(13)-(14)	IAS 28.40-43	16
0520	(Impairment or (-) reversal of impairment on non-financial assets)		IAS 36.126(a)(b)	16
0530	(Property, plant and equipment)	BAD art 27.Vertical layout(9)	IAS 16.73(e)(v-vi)
0540	(Investment properties)	BAD art 27.Vertical layout(9)	IAS 40.79(d)(v)
0550	(Goodwill)	BAD art 27.Vertical layout(9)	IFRS 3.Appendix B67(d)(v); IAS 36.124
0560	(Other intangible assets)	BAD art 27.Vertical layout(9)
0561	(Intangible assets)		IAS 38.118 (e)(iv)(v)
0570	(Other)		IAS 36.126 (a)(b)
0580	Negative goodwill recognised in profit or loss	Accounting Directive art 24(3)(f)	IFRS 3.Appendix B64(n)(i)
0581	Profit or (-) loss from operating non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations		IFRS 5.37; Annex V.Part 2.53iii
0582	OPERATING PROFIT or LOSS		IFRS 18.69(a), IE13
0590	Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method	BAD art 27.Vertical layout(13)-(14)	Annex V.Part 2.54
0591	Income or (-) expenses on investing financial assets		IFRS 18.54
0592	Interest income on investing assets and on any related financial instruments		IFRS 18.54, B47, Annex V.Part 2.54i	16
0593	(Interest expense on investing assets and on any related financial instruments)		IFRS 18.54(b), B47 Annex V.Part 2.54i	16
0594	Gains or (-) losses on derecognition of investing financial assets and of any related financial instruments not measured at fair value through profit or loss, net		IFRS 18.54(b), B47, Annex V.Part 2.54i	16
0595	Gains or (-) losses on investing financial assets and of any related financial instruments measured at fair value through profit or loss, net		IFRS 18.54(b), B47, Annex V.Part 2.54i	16
0596	Gains or (-) losses from hedge accounting related to investing assets, net		IFRS 18.54, 18.62, B47, B70-B76, Annex V.Part 2.54i	16
0597	Impairment or (-) reversal of impairment on investing financial assets not measured at fair value through profit or loss		IFRS 18.54, B47, Annex V.Part 2.54i	12
0598	Other income or (-) expenses on investing financial assets		IFRS 18.54, B47, Annex V.Part 2.54i	45
0599	Income or (-) expenses on investments in subsidiaries, joint ventures and associates, investment properties and other investing non-financial assets		IFRS 18.54, B47, Annex V.Part 2.54ii
0601	(Impairment or (-) reversal of impairment on investing non-financial assets)		IFRS 18.54, B47, Annex V.Part 2.54ii	16
0602	Gains or (-) losses on derecognition of investing non-financial assets, net		IFRS 18.54, B47, Annex V.Part 2.54ii	45
0603	Other income or (-) expenses on investing non-financial assets		IFRS 18.54, B47, Annex V.Part 2.54ii	45
0604	Profit or (-) loss from investing non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations		IFRS 5.37; Annex V.Part 2.55
0605	OPERATING and INVESTING PROFIT or LOSS
0606	Income or (-) expenses on non-operating liabilities		Annex V. Part 2, par 56i	16
0610	PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS		IFRS 5.33b; IFRS 18.71; 18.118 (e)
0620	(Tax expense or (-) income related to profit or loss from continuing operations)	BAD art 27.Vertical layout(15)	IAS 12.77; IFRS 18.75
0630	PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS	BAD art 27.Vertical layout(16)	IFRS 18.118(f)
0632	Extraordinary profit or (-) loss after tax	BAD art 27.Vertical layout(21)
0633	Extraordinary profit or loss before tax	BAD art 27.Vertical layout(19)
0634	(Tax expense or (-) income related to extraordinary profit or loss)	BAD art 27.Vertical layout(20)
0640	Profit or (-) loss after tax from discontinued operations		IFRS 18.75 (a)(v); IFRS 5.33(a), 5.33 A; Annex V Part 2.47ii
0650	Profit or (-) loss before tax from discontinued operations		IFRS 5.33(b)(i)
0660	(Tax expense or (-) income related to discontinued operations)		IFRS 5.33 (b)(ii),(iv)
0670	PROFIT OR (-) LOSS FOR THE YEAR	BAD art 27.Vertical layout(23)	IFRS 18.69(c)
0680	Attributable to minority interest [non-controlling interests]		IFRS 18.76(a)
0690	Attributable to owners of the parent		IFRS 18.76(b)

16 (post consultation)

16. Breakdown of selected statement of profit or loss items
16.1 Interest income and expenses by instrument and counterparty sector
				Current period
				Income			Expense
				Operating	Investing	Financing	Operating	Investing	Financing
		References National GAAP based on BAD	References National GAAP compatible IFRS	Annex V.Part 2.186, 187, 189			Annex V.Part 2.186,188, 190
				0010	0015	0016	0020	0025	0030
0010	Derivatives -Trading	CRR Annex II; Annex V.Part 2.193	IFRS 9.Appendix A, .BA.1, .BA.6; Annex V.Part 2.193
0015	Of which: Interest income from derivatives in economic hedges	Annex V.Part 2.193	Annex V.Part 2.193
0020	Debt securities	Annex V.Part 1.31, 44(b)	Annex V.Part 1.31, 44(b)
0030	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
0040	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
0050	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
0060	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
0070	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
0080	Loans and advances	Annex V.Part 1.32, 44(a)	Annex V.Part 1.32, 44(a)
0090	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
0100	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
0110	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
0120	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
0130	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
0140	Households	Annex V.Part 1.42(f)	Annex V.Part 1.42(f)
0141	Of which: Lending for house purchase	Annex V.Part 2.88(b), 194i	Annex V.Part 2.88(b), 194i
0142	Of which: Credit for consumption	Annex V.Part 2.88(a), 194i	Annex V.Part 2.88(a), 194i
0150	Other assets	Annex V.Part 2.5	Annex V.Part 2.5
0160	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0170	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
0180	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
0190	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
0200	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
0210	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
0220	Households	Annex V.Part 1.42(f)	Annex V.Part 1.42(f)
0230	Debt securities issued	Annex V.1.37	Annex V.Part 1.37
0240	Other financial liabilities	Annex V.Part 1.32-34, Part 2.191	Annex V.Part 1.32-34, Part 2.191
0250	Derivatives - Hedge accounting, interest rate risk	Annex V.Part 2.192	Annex V.Part 2.192
0260	Other Liabilities	Annex V.Part 1.38-41	Annex V.Part 1.38-41
0270	INTEREST	BAD art 27.Vertical layout(1), (2)	IFRS 18.42; IFRS 18.53-57, B47, B49, B54
0280	Of which: Interest-income on credit impaired financial assets		IFRS 18.42; IFRS 18.53-57, B47, B49, B54
0290	Of which: Interest from leases	Annex V.Part 2.194ii	IFRS 16.38 (a), 49, Annex V.Part 2.194ii
16.2 Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument
		References National GAAP based on BAD	References National GAAP compatible IFRS	Current period
				Operating	Investing	Financing
				Annex V. Part 2.186, 195, 196,196i, 196ii, 196iii
				0010	0020	0030
0010	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5	Annex V.Part 1.28
0020	Debt securities	Annex V.Part 1.31	Annex V.Part 1.31
0030	Loans and advances	Annex V.Part 1.32	Annex V.Part 1.32
0040	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0050	Debt securities issued	Annex V.Part 1.37	Annex V.Part 1.37
0060	Other financial liabilities	Annex V.Part 1.38-41	Annex V.Part 1.38-41
0070	GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET	BAD art 27.Vertical layout(6); Annex V.Part 2.45	Annex V.Part 2.45
16.3 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument
		References National GAAP based on BAD	References National GAAP compatible IFRS	Current period
				Operating	Investing	Financing
				Annex V. Part 2.186, 197-198, 199i, 199ii, 199iii
				0010	0020	0030
0010	Derivatives		IFRS 9.Appendix A, .BA.1, .BA.7(a)
0015	Of which: Economic hedges with use of the fair value option		IFRS 9.6.7.1; IFRS 7.9(d); Annex V.Part 2.199
0020	Equity instruments		IAS 32.11
0030	Debt securities		Annex V.Part 1.31
0040	Loans and advances		Annex V.Part 1.32
0050	Short positions		IFRS 9.BA.7(b)
0060	Deposits		ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0070	Debt securities issued		Annex V.Part 1.37
0080	Other financial liabilities		Annex V.Part 1.38-41
0090	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET		IFRS 9.Appendix A, .BA.6;IFRS 7.20(a)(i)
0095	Of which: Gains and losses due to the reclassification of assets at amortised cost		IFRS 9.5.6.2; annex V.Part 2.199
0100	Derivatives	CRR Annex II
0110	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
0120	Debt securities	Annex V.Part 1.31
0130	Loans and advances	Annex V.Part 1.32
0140	Short positions
0150	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0160	Debt securities issued	Annex V.Part 1.37
0170	Other financial liabilities	Annex V.Part 1.38-41
0180	GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET	BAD art 27.Vertical layout(6); Annex V.Part 1.17
16.4 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk
		References National GAAP based on BAD	References National GAAP compatible IFRS	Current period
				Operating	Investing	Financing
				Annex V. Part 2.186, 200
				0010	0020	0030
0010	Interest rate instruments and related derivatives		Annex V.Part 2.200(a)
0020	Equity instruments and related derivatives		Annex V.Part 2.200(b)
0030	Foreign exchange trading and derivatives related with foreign exchange and gold		Annex V.Part 2.200(c)
0040	Credit risk instruments and related derivatives		Annex V.Part 2.200(d)
0050	Derivatives related with commodities		Annex V.Part 2.200(e)
0060	Other		Annex V.Part 2.200(f)
0070	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET		IFRS 7.20(a)(i)
0080	Interest rate instruments and related derivatives	Annex V.Part 2.200(a)
0090	Equity instruments and related derivatives	Annex V.Part 2.200(b)
0100	Foreign exchange trading and derivatives related with foreign exchange and gold	Annex V.Part 2.200(c)
0110	Credit risk instruments and related derivatives	Annex V.Part 2.200(d)
0120	Derivatives related with commodities	Annex V.Part 2.200(e)
0130	Other	Annex V.Part 2.200(f)
0140	GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET	BAD art 27.Vertical layout(6)
16.4.1 Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument
		References National GAAP based on BAD	References National GAAP compatible IFRS	Current period
				Operating	Investing
				Annex V.Part 2.186, 201, 202, 202i, 202ii
				0010	0020
0020	Equity instruments		IAS 32.11
0030	Debt securities		Annex V.Part 1.31
0040	Loans and advances		Annex V.Part 1.32
0090	GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET		IFRS 7.20(a)(i)
0100	Of which: Gains and losses due to the reclassification of assets at amortised cost		IFRS 9.6.5.2; Annex V.Part 2.202
16.5 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument
				Current period		Changes in fair value due to credit risk
		References National GAAP based on BAD	References National GAAP compatible IFRS
				Operating	Investing
				Annex V.Part 2.186, 203, 204, 204i, 204ii		Annex V.Part 2.202
				0010	0015	0020
0010	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5	IAS 32.11
0020	Debt securities	Annex V.Part 1.31	Annex V.Part 1.31
0030	Loans and advances	Annex V.Part 1.32	Annex V.Part 1.32
0040	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0050	Debt securities issued	Annex V.Part 1.37	Annex V.Part 1.37
0060	Other financial liabilities	Annex V.Part 1.38-41	Annex V.Part 1.38-41
0070	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET	BAD art 27.Vertical layout(6)	IFRS 7.20(a)(i)
0071	Of which: Gains or (-) losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net		IFRS 9.6.7;IFRS 7.24G(b); Annex V.Part 2.204
0072	Of which: Gains or (-) losses after designation on financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net		IFRS 9.6.7; IFRS 7.20(a)(i); Annex V.Part 2.204
0080	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
0090	Debt securities	Annex V.Part 1.31
0100	Loans and advances	Annex V.Part 1.32
0110	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0120	Debt securities issued	Annex V.Part 1.37
0130	Other financial liabilities	Annex V.Part 1.38-41
0140	GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS AND LIABILITIES, NET	BAD art 27.Vertical layout(6)
16.6 Gains or losses from hedge accounting
		References National GAAP based on BAD Annex V.Part 2.207	References National GAAP compatible IFRS	Current period
				Operating	Investing	Financing
				Annex V.Part 2.186, 205, 207, 207i, 207ii, 207iii
				0010	0020	0030
0010	Fair value changes of the hedging instrument [including discontinuation]	Accounting Directive art 8(1)(a), (6), (8)(a)	IFRS 7.24A(c);IFRS 7.24C(b)(vi)
0020	Fair value changes of the hedged item attributable to the hedged risk	Accounting Directive art 8(1)(a), (6), (8)(a)	IFRS 9.6.3.7; .6.5.8; .B6.4.1; IFRS 7.24B(a)(iv); IFRS 7.24C(b)(vi); Annex V.Part 2.206
0030	Ineffectiveness in profit or loss from cash flow hedges	Accounting Directive art 8(1)(a), (6), (8)(a)	IFRS 7.24C(b)ii; IFRS 7.24C(b)(vi)
0040	Ineffectiveness in profit or loss from hedges of net investments in foreign operations	Accounting Directive art 8(1)(a)	IFRS 7.24C(b)(ii); IFRS 7.24C(b)(vi)
0050	GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET	Accounting Directive art 8(1)(a), (6), (8)(a)
16.7 Impairment on non-financial assets
				Current period
		References National GAAP based on BAD	References National GAAP compatible IFRS	Additions		Reversals		Accumulated impairment
				Operating	Investing	Operating	Investing
				Annex V.Part 2.186,208		Annex V.Part 2.186,208
				0010	0015	0020	0025	0040
0060	Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates	BAD art 27.Vertical layout(13)-(14)	IAS 28.40-43, Annex V.Part 1.12, Part 2.208i
0070	Subsidiaries		IFRS 10 Appendix A, Annex V.Part 1.12
0080	Joint ventures		IAS 28.3, Annex V.Part 1.12
0090	Associates		IAS 28.3, Annex V.Part 1.12
0100	Impairment or (-) reversal of impairment on non-financial assets		IAS 36.126(a),(b)
0110	Property, plant and equipment	BAD art 27.Vertical layout(9)	IAS 16.73(e)(v-vi)
0120	Investment properties	BAD art 27.Vertical layout(9)	IAS 40.79(d)(v)
0130	Goodwill	BAD art 27.Vertical layout(9)	IAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v)
0140	Other intangible assets	BAD art 27.Vertical layout(9)
141	Intangible assets		IAS 38.118(e)(iv)(v); Annex V.Part 2.208ii
0145	Other		IAS 36.126(a),(b)
0150	TOTAL

20 (post consultation)

20. Geographical breakdown
20.3 Geographical breakdown of statement of profit or loss items by location of the activities
				Current period
				Domestic activitivies	Non-domestic activities
		References National GAAP based on BAD	References National GAAP compatible IFRS	Annex V.Part 2.270	Annex V.Part 2.270
				0010	0020
0010	Interest income	BAD art 27.Vertical layout(1); Annex V.Part 2.31	IFRS 18.42; Annex V.Part 2.31
0020	(Interest expenses)	BAD art 27.Vertical layout(2); Annex V.Part 2.31	IFRS 18.42; Annex V.Part 2.32
0030	(Expenses on share capital repayable on demand)		IFRIC 2.11
0040	Dividend income	BAD art 27.Vertical layout(3); Annex V.Part 2.40	Annex V.Part 2.40
0050	Fee and commission income	BAD art 27.Vertical layout(4)	IFRS 7.20(c)
0060	(Fee and commission expenses)	BAD art 27.Vertical layout(5)	IFRS 7.20(c)
0070	Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net	BAD art 27.Vertical layout(6)	Annex V.Part 2.45
0080	Gains or (-) losses on financial assets and liabilities held for trading, net	BAD art 27.Vertical layout(6)	IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46
0083	Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss		IFRS 9.5.7.1
0085	Gains or (-) losses on trading financial assets and liabilities, net	BAD art 27.Vertical layout(6)
0090	Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net		IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44
0095	Gains or (-) losses on non-trading financial assets and liabilities, net	BAD art 27.Vertical layout(6)
0100	Gains or (-) losses from hedge accounting, net	Accounting Directive art 8(1)(a), (6), (8)	Annex V.Part 2.47-48
0110	Exchange differences [gain or (-) loss], net	BAD art 39	IAS 21.28, 52 (a)
0120	Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net	BAD art 27.Vertical layout(13)-(14); Annex V Part 2.56	Annex V Part 2.47ii
0130	Gains or (-) losses on derecognition of non financial assets, net		IFRS 18.B47
0140	Other operating income	BAD art 27.Vertical layout(7); Annex V.Part 2.314-316	Annex V.Part 2.314-316
0150	(Other operating expenses)	BAD art 27.Vertical layout(10); Annex V.Part 2.314-316	Annex V.Part 2.314-316
0155	TOTAL OPERATING INCOME, NET
0160	(Administrative expenses)	BAD art 27.Vertical layout(8)
0165	(Cash contributions to resolution funds and deposit guarantee schemes)	Annex V.Part 2.48i	Annex V.Part 2.48i
0170	(Depreciation)		IFRS 18.80, 18.83
0171	Modification gains or (-) losses, net		IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49
0175	(Increases or (-) decreases of the fund for general banking risks, net)	BAD art 38.2
0180	(Provisions or (-) reversal of provisions)		IAS 37.59, 84; IFRS 18.B79(c)(f)(g)
0190	(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)	BAD art 35-37, Annex V.Part 2.52, 53	IFRS 7.20(a)(viii); Annex V Part 2.51, 53
0200	(Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates)	BAD art 27.Vertical layout(13)-(14)	IAS 28.40-43
0210	(Impairment or (-) reversal of impairment on non-financial assets)		IAS 36.126(a)(b)
0220	Negative goodwill recognised in profit or loss	Accounting Directive art 24(3)(f)	IFRS 3.Appendix B64(n)(i)
0221	Profit or (-) loss from operating non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations		IFRS 5.37; Annex V.Part 2.53iii
0222	OPERATING PROFIT or LOSS
0230	Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates	BAD art 27.Vertical layout(13)-(14)	Annex V.Part 2.54
0231	Income or (-) expenses on investing financial assets
0232	Income or (-) expenses on investments in subsidiaries, joint ventures and associates, investment properties and other investing non-financial assets
0241	Profit or (-) loss from investing non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations		IFRS 5.37; Annex V.Part 2.55
0242	OPERATING and INVESTING PROFIT or LOSS
0243	Income or (-) expense on non-operating liabilities
0250	PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS		IFRS 18.118(e), IG 6; IFRS 5.33 A
0260	(Tax expense or (-) income related to profit or loss from continuing operations)	BAD art 27.Vertical layout(15)	IFRS 18.75; IAS 12.77
0270	PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS	BAD art 27.Vertical layout(16)	IFRS 18.118(f), IE5(a)
0275	Extraordinary profit or (-) loss after tax	BAD art 27.Vertical layout(21)
0280	Profit or (-) loss after tax from discontinued operations		IFRS 18.75; IFRS 5.33(a), 5.33 A; Annex V Part 2.47ii
0290	PROFIT OR (-) LOSS FOR THE YEAR	BAD art 27.Vertical layout(23)	IFRS 18.86(a)

45 (post consultation)

45 Breakdown of selected items of statement of profit or loss
45.2 Gains or losses on derecognition of non-financial assets
		References National GAAP based on BAD	References National GAAP compatible IFRS	Current period
				Annex V.Part 2.313
				Operating	Investing
				0010	0020
0005	Investments in subsidaries, joint ventures and associates		Annex V.Part 2.313i
0010	Property, Plant and Equipment		IAS 16.68, 71
0020	Investment property		IAS 40.69; IFRS 18.B27(a), B79€
0030	Intangible assets		IAS 38.113-115A; IFRS 18.B27(a)
0040	Other assets		IFRS 18.B27(a)
0050	TOTAL		IFRS 18.B27; Annex V.Part 2.313
45.3 Other income and expenses
		References National GAAP based on BAD	References National GAAP compatible IFRS	Income		Expenses
				Operating	Investing	Operating	Investing
				0010	0015	0020	0030
0005	Dividend income on investments subsidaries, joint ventures and associates accounted for using other than equity method		Annex V.Part 2.314
0010	Changes in fair value in tangible assets measured using the fair value model	Annex V.Part 2.314	IAS 40.76(d); Annex V.Part 2.314
0015	Changes in fair value in intangible assets measured using the fair value model		Annex V.Part 2.314
0020	Investment property	Annex V.Part 2.314	IAS 40.75(f); Annex V.Part 2.314 - 314i
0025	of which: depreciation on investment property		Annex V.Part 2.314 - 314i
0030	Operating Leases other than investment property	Annex V.Part 2.315	IFRS 16.81,82; Annex V.Part 2.315
0040	Other	Annex V.Part 2.316	Annex V.Part 2.316- 316i
0045	of which: foreign exchange differences		Annex V. Part 2.316i
0050	OTHER INCOME OR EXPENSES	Annex V.Part 2.314-316	Annex V.Part 2.314-316i

Enclosure 4 of 4 · 20 pages · PDF 274 KBRegulator's file ↗

pdf Revised reporting instructions

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EXTRACT OF IT SOLUTIONS – ANNEX V (FINREP INSTRUCTIONS)
PART 1
7. STATEMENT OF PROFIT OR LOSS
45. Under IFRS, the classification of income and expenses included in the statement of profit
or loss is based on the assessment of the institution’s main business activities (IFRS 18, paragraphs 49 - 51, B30 - B41). On this basis, the Finrep statement of profit or loss and related details have been developed under the assumption of a ‘retail and investment bank’ which provides financing to customers and invests in financial assets as main business activities.
46. Institutions are required to classify income and expenses on cash, cash balances at central
banks and other demand deposits and on all liabilities that arise from transactions that involve only the raising of finance as defined in IFRS 18, paragraphs 59(a), B50-B51 in the ‘operating category’ of the Finrep statement of profit or loss. The "accounting policy choice" provided by IFRS (IFRS 18, paragraphs 56, 57, 65 (a) and 66) is not available for the purpose of reporting the information in the Finrep statement of profit or loss, regardless of the institution’s business models.
47. Regarding the requirements of IFRS 18 on income and expenses from hybrid contracts
(IFRS 18.62, B56-B57, B59); income and expenses from derecognition and changes in classification (IFRS 18.B60-B61); foreign exchange differences (IFRS 18.B65-B68); gains or losses on derivatives and hedging instruments (IFRS 18.B70-B76), institutions shall follow the provisions of IFRS 18 to report these income and expenses in the relevant category (operating, investing, financing).
48. Where institutions under IFRS have main business activities different from the ones of a
‘retail and investment bank’ taken as benchmark to implement IFRS 18 in Finrep (e.g. banks providing only finance to customers or investing exclusively in specific classes of financial assets), institutions shall reclassify their income and expenses in the appropriate categories of the statement of profit or loss in application of IFRS 18, by using the relevant line items. Specifically, banks providing only finance to customers shall report the income and expenses related to the investments in financial assets that are not part of their main business activitiesin the relevant line items within the ‘investing category’ of the statement of profit or loss, instead of using the line items provided in the ‘operating category’ of the statement of profit or loss.
49. Institutions having a non-calendar financial year-end shall continue reporting income and
expenses under IAS 1 until their first adoption of IFRS 18 by using the following line items: rows from 0010 to 0581 including row 0420 and 0560 and excluding rows 0421 and 0561, row 0590, rows 0610 to 0690. The item ‘Operating profit or loss’ and the line items

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PART 2
2. STATEMENT OF PROFIT OR LOSS (2)
30i. Under IFRS, as explained in Part 1, paragraphs 45-47, the presentation of the income and expenses in the three IFRS 18 categories of ‘operating’, ‘investing’ and ‘financing’ refers to the main business activities of ‘a ‘retail and investment bank’. Appropriate reclassifications of income and expenses by using the relevant line items of the statement of profit or loss shall be made in case of assessment of main business activities different from the retail and investment bank benchmark. 30ii. For the purpose of reporting in the statement of profit or loss, the terms ‘operating assets’ and ‘operating liabilities’ refer to assets and liabilities related to the institution’s main business activities, as assessed in accordance with IFRS 18, paragraphs 49 - 51, B30 - B41; the terms ‘investing financial assets’ and ‘investing non-financial assets’ refer to investments made individually and largely independently of the institution’s main business activities; the term ‘non-operating liabilities’ refer to liabilities that arise from transactions that do not involve only the raising of finance as defined in IFRS 18, paragraph 59 (b) and they are not related to the institution’s main business activities.
31. Interest income and interest expense from financial instruments measured at fair value
through profit or loss and from hedging derivatives classified in the category ‘hedge accounting’ shall be reported either separately from other gains and losses under items ‘interest income’ and ‘interest expense’ (‘clean price’) or as part of gains or losses from these categories of instruments (‘dirty price’). The clean or dirty price approach shall be applied consistently for all financial instruments measured at fair value through profit or loss and for hedging derivatives classified in the category ‘hedge accounting’.
32. Institutions shall report the following items, which include income and expense in relation
to related parties not fully or proportionally consolidated under the regulatory scope of consolidation, broken down by accounting portfolios:
(a) ‘Interest income’;
(b) ‘Interest expense’;
(c) ‘Dividend income’;
(d) ‘Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net’; (e) ‘Modification gains or losses, net’; (f) ‘Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss’.
33. ‘Interest income. Financial assets held for trading’ and ‘Interest expenses. Financial
liabilities held for trading’ shall include, where the clean price is used, the amounts related to those derivatives classified in the category ‘held for trading’ which are hedging instruments from an economic but not accounting point of view to present correct interest income and expenses from the financial instruments that are hedged.

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34. Where the clean price is used, ‘Interest income. Financial assets held for trading’ and
‘Interest expenses. Financial liabilities held for trading’ shall also include time-apportioned fees and balancing payments in relation to credit derivatives measured at fair value and used to manage the credit risk of part or all of a financial instrument that is designated at fair value at that occasion (IFRS 9.6.7).
35. ‘Interest income. Derivatives – Hedge accounting, interest rate risk’ and ‘Interest expenses.
Derivatives – Hedge accounting, interest rate risk’ shall include, where the clean price is used, the amounts related to those derivatives classified in the category ‘hedge accounting’ which cover interest rate risk, including hedges of a group of items with offsetting risk positions (hedges of a net position) whose hedged risk affects different line items in the statement of profit or loss. Where the clean price is used, those amounts shall be reported as interest income and expenses on a gross basis to present correct interest income and expenses from the hedged items to which they are linked. With clean price, where the hedged item generates interest income (expense), those amounts shall be reported as an interest income (expense) even where it is a negative (positive) amount.
36. ‘Interest income. Other operating assets’ shall include amounts of interest income not
included in the other items, like interest income related to cash, cash balances at central banks and other demand deposits and to operating non-current assets and disposal groups classified as held for sale, unless the latter generate income and expenses that were all classified in the ‘Investing category’ immediately before the classification as held for sale (IFRS 18, paragraphs B63-B64) . In the latter case, the interest income shall be reported in the item ‘Interest income on investing assets and on any related financial instruments’.
37. Under IFRS and where not provided otherwise in national GAAP, interest in relation to
financial liabilities with a negative effective interest rate shall be reported in ‘Interest income on liabilities’. These liabilities and their interests give rise to a positive yield for an institution.
38. ‘Interest expenses. Other operating liabilities’ shall include amounts of interest expenses
not included in the other items and related to liabilities that arise from transactions that involve only the raising of finance, as defined in IFRS 18 (IFRS 18, paragraphs 59 (a), 60, B50 and B51), like interest expenses related to operating liabilities included in disposal groups classified as held for sale, unless all the assets included in the group generate income and expenses that were classified in the ‘Investing category’ immediately before the classification as held for sale (IFRS 18, paragraphs B63-B64). In the latter case, the expenses shall be reported in the item ‘Interest expense on investing assets and on any related instruments’.
39. Under IFRS and where not provided otherwise in national GAAP, interest in relation to
financial assets with a negative effective interest rate shall be reported in ‘Interest expense on assets’. Those assets and their interests give rise to a negative yield for an institution.
40. ‘Dividend income’ on equity instruments measured at fair value through profit or loss shall
be reported either as ‘dividend income’ separately from other gains and losses from those classes of instruments where the clean price is used, or as part of gains or losses from those classes of instruments where the dirty price is used
41. Dividend income on equity instruments designated at fair value through other
comprehensive income shall encompass dividends related to instruments derecognised

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42. Dividend income from investments in subsidiaries, joint ventures and associates shall
include the dividends of those investments where they are accounted for using other than the equity method. Under IFRS, this item shall be reported where investments in subsidiaries, joint ventures and associates are assessed as institution’s main business activities in accordance with IFRS 18. If this is not the case, dividend income from investments in subsidiaries, joint ventures and associates shall be reported in the item ‘Other income or (-) expenses on investing non-financial assets’ of the ‘investing category’ of the statement of profit or loss.
43. ‘Gains or (-) losses on financial assets and liabilities held for trading, net’ shall include
gains and losses in the remeasurement and derecognition of financial instruments, including derivatives, classified as held for trading. This item shall also include gains and losses on credit derivatives measured at fair value through profit or loss used to manage the credit risk of all, or part of, a financial instrument that is designated as measured at fair value through profit or loss, as well as dividend and interest income and expense on financial assets and liabilities held for trading where the dirty price is used. This item does not include gains or losses on derivatives used to manage risks of investing assets, as referred to in paragraphs 55-58 of IFRS 18. These gains or losses shall be reported in the item ‘Gains or (-) losses on investing financial assets and of any related financial instruments measured at fair value through profit or loss, net’
44. ‘Gains or losses on financial assets and liabilities designated at fair value through profit or
loss’ shall also include the amount recognised in the statement of profit or loss for the own credit risk of liabilities designated at fair value where recognising own credit risk changes in other comprehensive income creates or enlarges an accounting mismatch (IFRS 9.5.7.8). This item shall also include gains and losses on the hedged instruments that are designated at fair value through profit or loss where the designation is used to manage credit risk, as well as interest income and expense on financial assets and liabilities designated at fair value through profit or loss where the dirty price is used.
45. ‘Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair
value through profit or loss’ shall not include gains on equity instruments that a reporting entity chooses to measure at fair value through other comprehensive income (IFRS 9.5.7.1(b)).
46. Where a change in business model leads to the reclassification of a financial asset into a
different accounting portfolio, the gains or losses from the reclassification shall be reported in the relevant rows of the accounting portfolio in which the financial asset is reclassified, in accordance with the following:
(a) where a financial asset is reclassified out of the amortised cost measurement category and into the fair value through profit or loss accounting portfolio (IFRS 9.5.6.2), gains or losses due to the reclassification shall be reported in ‘Gains or (- ) losses on financial assets and liabilities held for trading, net’ or ‘Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net’, as applicable;

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(b) where a financial asset is reclassified out of the fair value through other comprehensive income measurement category and into the fair value through profit or loss measurement category (IFRS 9.5.6.7), the cumulative gains or losses previously recognised in other comprehensive income reclassified to profit or loss shall be reported in ‘Gains or (-) losses on financial assets and liabilities held for trading, net’ or ‘Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net’, as applicable.
47. ‘Gains or (-) losses from hedge accounting, net’ shall include gains and losses on hedging
instruments and on hedged items affected by risks arising from the main business activities of a ‘retail and investment bank’ (IFRS 18, paragraphs B70-B71), including gains or losses on hedged items measured at fair value through other comprehensive income other than equity instruments, in a fair value hedge in accordance with IFRS 9.6.5.8. It shall also include the ineffective part of the variation of the fair value of the hedging instruments in a cash flow hedge. The reclassifications of the cash flow hedges reserve or of the reserve for hedges of net investment in a foreign operation shall be recognised in the same rows of the ‘Statement of profit or loss’ as those impacted by the cash flows from the hedged items. ‘Gains or (-) losses from hedge accounting, net’ shall include also the gains and losses from hedges of net investment in foreign operations. This item shall also include gains on hedges of net positions. Under IFRS, where gains or losses from hedge accounting refer to risks arising from the institution’s investing activities different from its main business activities, they shall be reported in the item ‘Gains or (-) losses from hedge accounting related to investing assets, net’. 47i. Under IFRS, ‘Exchange differences [gain or (-) loss], net’ shall include any foreign exchange difference related to income and expenses classified in the operating category of the statement of profit or loss. Where the exchange differences refer to income and expenses classified in the investing category of the statement of profit or loss, they shall be reported in the item ‘Other income or (-) expenses on investing financial assets’ or the item ‘Other income or (-) expenses on investing non-financial assets’ in relation to the nature of the item to which they refer. 47ii. Under IFRS, the gains or losses on derecognition of investments in subsidiaries, joint ventures and associates shall be reported within ‘Profit or (-) loss before tax from discontinued operations’ where they are considered discontinued operations under IFRS
5. Where investments in subsidiaries, joint ventures and associates are derecognised
without being previously classified as held for sale and without being qualified as discontinued operations under IFRS 5, any gains or losses on derecognition of these investments shall be reported in ‘Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net’, where investments in subsidiaries, joint ventures and associates are assessed as institution’s main business activities in accordance with IFRS 18 and using methods other than the equity method. Otherwise, the gains or losses on derecognition of investments in subsidiaries, joint ventures and associates accounted for using the equity method and the gains or losses on derecognition of other investments not assessed as the institution’s main business activities shall be reported in the item ‘Gains or (-) losses on derecognition of investing non-financial assets, net’ . Under national GAAP based on BAD, all gains and losses on derecognition of investments in subsidiaries, joint ventures and associates shall be reported in ‘Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net’.

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48. ‘Gains or losses on derecognition of non-financial assets’ shall include the gains or losses
on derecognition of non-financial assets, except where classified as held for sale or as investments in subsidiaries, joint ventures and associates. Under IFRS, this item shall be reported for those non-financial assets that are related to the institution’s main business activities, including collateral obtained by taking possession as result of the credit recovery process and any closed institution’s branches or own-used premises that are held pending disposal. 48a. Under IFRS, ‘Other operating income’ and ‘other operating expenses’ shall include amounts of returns or gains obtained, and costs or losses incurred respectively, that are not reported in other items of the ‘operating category’ and they are related to the institution’s main business activities. 48i. ‘Cash contributions to resolution funds and deposit guarantee schemes’ shall include the amounts of contributions to resolution funds and deposit guarantee schemes where they are paid in the form of cash. Where the contribution is made in the form of a payment commitment, this payment commitment shall be included in ‘provisions or (-) reversal of provisions’, if the payment commitment gives rise to a liability in accordance with the applicable accounting standard. 48ii. Under IFRS, depreciation of investment properties shall be reported within the ‘operating category’ of the statement of profit or loss where investment properties are related to the institution’s main business activities in accordance with IFRS 18. If this is not the case, depreciation of investment properties shall be reported in the item ‘Other income or (-) expenses on investing non-financial assets’.
49. ‘Modification gains or (-) losses, net’ shall include the amounts arising from adjusting the
gross carrying amounts of financial assets to reflect the renegotiated or modified contractual cash flows (IFRS 9.5.4.3 and Appendix A). The modification gains or losses shall not include the impact of modifications on the amount of expected credit losses, which shall be reported in ‘Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss’. Under IFRS, institutions providing only finance to customers or investing exclusively in specific classes of financial assets as main business activities shall report ‘modification gains or losses related to their investments in financial assets in the item ‘Other income or (-) expenses on investing financial assets’. 49i. Under IFRS, ‘Provisions or (-) reversal of provisions’ shall include the net changes in the provision amounts occurred during the period that are different from the increase in the discounted amount of a provision arising from the passage of time and the effect of any change in the discount rate on provisions. The latter shall be reported in the item ‘Income or (-) expenses on non-operating liabilities’ (IFRS 18. B53, B54).
50. ‘Provisions or (-) reversal of provisions. Commitments and guarantees given’ shall include
the net charges in the ‘Statement of profit or loss’ for provisions on all commitments and guarantees in the scope of IFRS 9, IAS 37 or IFRS 17 in accordance with paragraph 11 of this Part, or under national GAAP based on BAD. Under IFRS, any change in the fair value of commitments and financial guarantees measured at fair value shall be reported in ‘Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net’. Provisions therefore include the impairment amount for commitments and guarantees for which impairment is determined in accordance with IFRS 9 or their provisioning follows IAS 37 or they are treated as insurance contracts under IFRS 17.

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51. Under IFRS, ‘Impairment or (-) reversal of impairment on financial assets not measured at
fair value through profit or loss’ shall include all impairment gains or losses for debt instruments arising from the application of the impairment rules in IFRS 9.5.5, regardless of whether the expected credit losses in accordance with IFRS 9.5.5 are estimated over a 12-month or a lifetime period, and including the impairment gains or losses for trade receivables, contract assets and lease receivables (IFRS 9.5.5.15).
52. Under national GAAP based on BAD ‘Impairment or (-) reversal of impairment on
financial assets not measured at fair value through profit and loss’ shall include all allowances and reversal of allowances of financial instruments measured at cost based methods due to the change in creditworthiness of the debtor or issuer, as well as, depending on the specifications of the national GAAP, the allowances due to the impairment of financial instruments measured at fair value through equity and other measurement methods, including LOCOM.
53. ‘Impairment or (-) reversal of impairment on financial assets not measured at fair value
through profit or loss’ shall also include the amounts written off - as defined in paragraph 72, 74 and 165(b) of this Part of this Annex- that exceed the amount of the loss allowance at the date of write-off and are therefore recognised as a loss directly in profit or loss, as well as recoveries of previously written-off amounts recorded directly to the statement of profit or loss. 53i. Under IFRS, ‘Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates’ shall include all impairment gains or losses for investments in subsidiaries, joint ventures and associates using methods other than the equity method that are assessed as institution’s main business activities in accordance with IFRS 18. If this is not the case, the impairment gains or losses for these investments shall be reported in the item ‘Impairment or (-) reversal of impairment on investing non-financial assets’. 53ii. Under IFRS, ‘Impairment or (-) reversal of impairment on non-financial assets’ shall include all impairment gains or losses for non-financial assets that are related to the institution’s main business activities in accordance with IFRS 18, except where classified as held for sale or as investments in subsidiaries, joint ventures and associates. If these non-financial assets are not part of the institution’s main business activities in accordance with IFRS 18, the related impairment or reversal of impairment shall be reported in the item ‘Impairment or (-) reversal of impairment on investing non-financial assets’. 53iii. ‘Profit or loss from operating non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations’ shall include profit or loss generated by operating non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations. Where non-current assets and disposal groups classified as held for sale generate income and expenses that were all classified in the ‘investing category’ of the statement of profit or loss immediately before the classification as held for sale, the related profit or loss shall be reported in the item ‘Profit or (-) loss from investing non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations’,
54. The share of profit or loss from subsidiaries, associates and joint ventures which are
accounted for under the equity method in the regulatory scope of consolidation’ shall be reported in the ‘investing category’, regardless of the institution’s main business activities, in accordance with IFRS 18.55 (a). According to IAS 28.10, the carrying amount of the

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(a) ‘Interest income on investing assets and on any related financial instruments’, without any breakdown by accounting portfolios, but considering, in terms of reporting content, the instructions under paragraphs 31 to 37 of this Part; (b) ‘Interest expense on investing assets and on any related financial instruments’, without any breakdown by accounting portfolios, but considering, in terms of reporting content, the instructions under paragraphs 31 to 38 of this Part; (c) ‘Gains or (-) losses on derecognition of investing financial assets and of any related financial instruments not measured at fair value through profit or loss, net’ without any breakdown by accounting portfolios, but considering, in terms of reporting content, the instructions under paragraph 45 of this Part; (d) ‘Gains or (-) losses on investing financial assets and of any related financial instruments measured at fair value through profit or loss, net’ including any gains or losses on financial instruments held for trading or designated at fair value through profit or loss and any gains or losses on non-trading financial assets mandatorily at fair value through profit or loss, also considering, in terms of reporting content, the instructions under paragraphs 44 and 45 of this Part. (e) ‘Gains or loss from hedge accounting related to investing assets, net’ considering, in terms of reporting content, the instructions under paragraph 47 of this Part; (f) ‘Impairment or (-) reversal of impairment on investing financial assets not measured at fair value through profit or loss’ considering, in terms of reporting content, the instructions under paragraphs 51 and 53 of this Part; (g) ‘Other income or (-) expenses on investing financial assets’ including amounts that are not reported in the items above and they are related to investments in financial assets. 54ii. Under IFRS, where investments in non-financial assets including investments in subsidiaries, joint ventures and associates, investment properties under IAS 40, and other non-financial assets like commodities, carbon credits and crypto-assets compliant with the IFRS-IC definition are not assessed as institution’s main business activities in accordance with IFRS 18, paragraphs B46-B47 and they are not classified as held for sale, the related income and expenses shall be reported in the following items, instead of using the corresponding line items within the ‘operating category’ of the statement of profit or loss:

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(a) ‘Impairment or (-) reversal of impairment on investing non-financial assets’ including all impairment gains or losses for non-financial assets that are not related to the institution’s main business activities; (b) ‘Gains or (-) losses on derecognition of investing non-financial assets, net’ including gains or losses on derecognition of non-financial assets that are not related to the institution’s main business activities and considering, in terms of reporting content, the instructions under paragraphs 47ii and 48 of this Part; (c) ‘Other income or (-) expenses on investing non-financial assets’ including amounts that are not reported in the items above and they are related to investments in non-financial assets.
55. ‘Profit or (-) loss from investing non-current assets and disposal groups classified as held
for sale not qualifying as discontinued operations’ shall include profit or loss generated by non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations where they generate income and expenses that were all classified in the ‘investing category’ of the statement of profit or loss immediately before the classification as held for sale. 56i. ‘'Income or (-) expenses on non-operating liabilities’ refers to the ‘financing category’ of the statement of profit or loss. It shall include income and expenses coming from liabilities that arise from transactions that do not involve only the raising of finance, as defined in IFRS 18.59(b), 61, B53-54, like interest expenses on trade payables, changes in the carrying amount of a provision reflecting the passage of time, the effect of any change in the discount rate on provisions, the net interest expense (income) on a net defined benefit liability (asset), the lessee’s interest expenses on the lease liability. It shall also include the following:
(a) income or expenses arising from hybrid contracts with a host liability under the conditions specified in IFRS 18.62, B56-57. In particular, under IFRS 18.B56(c)(i), all income and expenses arising from the initial recognition and subsequent measurement, including on derecognition of a hybrid contract with a host financial liability measured at amortised cost are classified in the item ‘'Income or (-) expenses on non-operating liabilities’ (IFRS 18.BC176). Under IFRS 18.B56(c)(iii), interest expense on a hybrid contract with a host financial liability designated at fair value through profit or loss is classified in the item ‘'Income or (-) expenses on non-operating liabilities’ (IFRS 18.BC178), provided that a clean price approach is applied. When a dirty price approach is applied instead, the interest expense shall be classified as part of gains or losses in the item ‘Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net’ in the operating category of the statement of profit or loss; (b) income or expenses arising from foreign exchange differences and from hedge accounting when they refer to income and expenses reported under the item ‘'Income or (-) expenses on non-operating liabilities’.

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15. BREAKDOWN OF SELECTED STATEMENT OF PROFIT OR LOSS ITEMS (16)
186.For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported. Under IFRS, institutions shall report the gains (or income) and losses (or expenses) in the column referring to the corresponding categories (operating, investing, financing) of the statement of profit or loss. Until the first adoption of the IFRS 18, institutions having a non-calendar financial year-end and institutions under national GAAP based on BAD shall report their amounts using only the column ‘operating’. Templates F16.2 to F16.5 are distinguished by accounting portfolio.
15.1. Interest income and expenses by instrument and counterparty sector (16.1)
187.Interest income shall be broken down in accordance with both of the following:
(a) interest income on financial assets included in the accounting portfolios and other assets (including cash, cash balances at central banks and other demand deposits); (b) interest income on financial liabilities with negative effective interest rate.
188. Interest expenses shall be broken down in accordance with both of the following:
(a) interest expenses on financial liabilities included in the accounting portfolios and other liabilities; (b) interest expenses on financial assets with negative effective interest rate. 189.Interest income on financial assets and on financial liabilities with a negative effective interest rate shall include interest income on derivatives held for trading, debt securities, loans and advances, as well as on deposits, debt securities issued and other financial liabilities with a negative effective interest rate.
190. Interest expenses on financial liabilities and on financial assets with a negative
effective interest rate shall include interest expenses on derivatives held for trading, deposits, debt securities issued and other financial liabilities, as well as on debt securities, and loans and advances with a negative effective interest rate.
191. For the purpose of template 16.1, short positions shall be considered within other
financial liabilities. All instruments in the various portfolios shall be taken into account except those included in the items ‘Derivatives - Hedge accounting’ not used to hedge interest rate risk.
192. ‘Derivatives - Hedge accounting, interest rate risk’ shall include the interest income
and expenses on hedging instruments where the hedged items generate interest.
193. Where the clean price is used, interest on derivatives held for trading shall include the
amounts related to those derivatives held for trading which qualify as ‘economic hedges’ that are included as interest income or expenses to correct the income and expense of the hedged financial instruments from an economic but not accounting point of view. In such case, interest income on economic hedge derivatives shall be reported separately within interest income from trading derivatives. Time-apportioned fees or balancing payments in relation to credit derivatives measured at fair value and used to manage the credit risk of part or all of a financial instrument that is designated at fair

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194. Under IFRS, ‘Of which: interest-income on credit-impaired financial assets’ means
interest income on credit-impaired financial assets in the meaning of IFRS 9, including purchased or originated credit-impaired financial assets where the latter are considered as non-performing in accordance with paragraph 215 of this Part. Under national GAAP under BAD, it shall include interest income on assets impaired with a specific impairment allowance for credit risk. This information relates to the interest income accrued on assets that are classified as credit impaired or impaired at the reporting reference date. Therefore, if the related asset is not anymore classified as credit impaired at the reporting reference date, the corresponding interest income accrued during the reporting period shall not be included in this row anymore. 194i.Under loans and advances towards household, ‘of which: credit for consumption’ and ‘of which: lending for house purchase’ shall reflect the income and expenses on loans and advances as described in paragraph 88 of this Part. 194ii.‘Of which: interest from leases’ shall reflect the lessor’s interest income on the lease receivable (finance leases) and the lessee’s interest expenses on the lease liability respectively. 194iii. Under IFRS, institutions investing in financial assets and providing financing to customers as main business activities in accordance with IFRS 18 shall report the amounts of interest income and expenses under the ‘Operating’ column of the template. In case of any interest income (expense) accrued on other assets different from cash, cash balances at central banks and other demand deposits, like gold, silver that are not assessed as main business activities in accordance with IFRS 18, they shall be reported under the ‘Investing’ column. 194iv. Under IFRS, institutions providing only financing to customers or investing exclusively in specific classes of financial assets as main business activities in accordance with IFRS 18 shall report the amounts of interest income and expenses not related to their main business activities under the ‘Investing’ column of the template. Any interest expense (income) on liabilities that arise from transactions that involve only the raising of finance (as defined in IFRS 18, paragraphs 59(a), B50-B51) shall be reported under the ‘operating’ column of the template, in accordance with paragraph 46 of Part 1. 194v. The ‘financing’ column is used to report the interest income and expenses included in the item ‘'Income or (-) expenses on non-operating liabilities’ of the template F 02.00.
15.2. Gains or losses on derecognition of financial assets and liabilities not measured
at fair value through profit or loss by instrument (16.2)
195. Gains and losses on derecognition of financial assets and financial liabilities not
measured at fair value through profit or loss shall be broken down by type of financial instrument . For each item, the net realised gain or loss stemming from the derecognised transaction shall be reported. The net amount represents the difference between realised gains and realised losses.

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196. Template 16.2 shall apply under IFRS to financial assets and liabilities at amortised
cost, and debt instruments measured at fair value through other comprehensive income.
Under national GAAP based on BAD, template 16.2 shall apply to financial assets measured at cost-based method, at fair value through equity, and in accordance with measurement methods such as the lower of cost or market. Gains and losses of financial instruments classified as trading under the relevant national GAAP based on BAD shall not be reported in this template regardless of the valuation rules applicable for those instruments. 196i. Under IFRS, institutions investing in financial assets and providing financing to customers as main business activities in accordance with IFRS 18 shall report the amounts of gains or losses on derecognition of financial assets and financial liabilities not measured at fair value through profit or loss under the ‘Operating’ column of the template. 196ii. Under IFRS, institutions providing only financing to customers or investing exclusively in specific classes of financial assets as main business activities in accordance with IFRS 18 shall report the amounts of gains or losses on derecognition of financial assets and financial liabilities not measured at fair value through profit or loss not related to their main business activities under the ‘Investing’ column of the template. Any gains or loss on derecognition of financial liabilities not measured at fair value through profit or loss that arise from transactions that involve only the raising of finance (as defined in IFRS 18, paragraphs 59(a), B50-B51) shall be reported under the ‘operating’ column of the template, in accordance with paragraph 46 of Part 1. 196iii. In case of any gains or losses on derecognition of a hybrid contract with a host financial liability measured at amortised cost under IFRS 18.B56(c)(i), they shall be reported in the item ‘debt securities issued’ under the ‘financing’ column.
15.3. Gains or losses on financial assets and liabilities held for trading and trading
financial assets and trading financial liabilities by instrument (16.3) 197.Gains and losses on financial assets and liabilities held for trading shall be broken down by type of instrument; each item of the breakdown shall be the net realised and unrealised amount (gains minus losses) of the financial instrument. 198.Gains and losses from foreign currency trading on the spot market, excluding exchange of foreign notes and coins, shall be included as trading gains and losses. Gains and losses from precious metal trading or derecognition and re-measurement shall not be included in trading gains and losses but in ‘Other operating income’ or ‘Other operating expense’ where these investments in non-financial assets are assessed as an institution’s main business activity in accordance with IFRS 18. Otherwise , where these investments in nonfinancial assets are not part of the institution’s main business activities, they are reported in ‘Other income or (-) expenses on investing assets’. These amounts correspond to the ones reported in template F 45.03. in accordance with paragraph 316 of this Part. 199.The item ‘Of which: economic hedges with use of the fair value option’ shall include only gains and losses on credit derivatives measured at fair value through profit or loss and used to manage the credit risk of all or part of a financial instrument that is designated at fair value through profit or loss at that occasion in accordance with IFRS 9.6.7. Gains or losses due to the reclassification of financial assets out of the amortised cost accounting portfolio and into the fair value through profit or loss accounting portfolio or into the held

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NBB - Public for trading portfolio (IFRS 9.5.6.2) shall be reported in ‘Of which: gains and losses due to the reclassification of assets at amortised cost’. 199i. Under IFRS, institutions investing in financial assets and providing financing to customers as main business activities in accordance with IFRS 18 shall report the amounts of gains or losses on financial assets and liabilities held for trading under the ‘operating’ column of the template. 199ii. Under IFRS, institutions providing only financing to customers or investing exclusively in specific classes of financial assets as main business activities in accordance with IFRS 18 shall report the amounts of gains or losses on financial assets and liabilities held for trading not related to their main business activities under the ‘investing’ column of the template. Any gains or loss on financial liabilities held for trading that arise from transactions that involve only the raising of finance (as defined in IFRS 18, paragraphs 59(a), B50-B51) shall be reported under the ‘operating’ column of the template, in accordance with paragraph 46 of Part 1. 199iii. In case of any gains or losses on derivatives in economic hedges that are used to manage risks affecting income and expenses reported in the item ‘'Income or (-) expenses on non-operating liabilities’, they shall be reported in the item ‘Derivatives’ under the ‘financing’ column.
15.4. Gains or losses on financial assets and liabilities held for trading and trading
financial assets and trading financial liabilities by risk (16.4) 200.Gains and losses on financial assets and financial liabilities held for trading shall also be broken down by type of risk. Each item of the breakdown shall be the net realised and unrealised amount (gains minus losses) of the underlying risk (interest rate, equity, foreign exchange, credit, commodity and other) associated with the exposure, including related derivatives. Gains and losses from exchange differences shall be included in the item in which the rest of gains and losses arising from the converted instrument are included. Gains and losses on financial assets and financial liabilities other than derivatives shall be included in the risk categories as follows:
(a) interest rate: including trading of loans and advances, deposits and debt securities (held or issued); (b) equity: including trading of shares, quotas of UCITS and other equity instruments; (c) foreign exchange trading: including exclusively trading on foreign exchanges; (d) credit risk: including trading of credit linked notes; (e) derivatives related to commodities: this item shall include only derivatives because gains and losses on commodities held with trading intent shall be reported under ‘Other operating income’ or ‘Other operating expense’ in accordance with paragraph 316 of this Part; (f) other: including trading of financial instruments, which cannot be classified in other breakdowns.

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15.5. Gains or losses on non-trading financial assets mandatorily at fair value
through profit or loss by instrument (16.4.1)
201. Gains and losses on non-trading financial assets mandatorily at fair value through
profit or loss shall be broken down by type of instrument. Each item of the breakdown shall be the net realised and unrealised amount (gains minus losses) of the financial instrument.
202. Gains or losses due to the reclassification of financial assets out of the amortised cost
accounting portfolio and into the non-trading financial assets mandatorily at fair value through profit or loss accounting portfolio (IFRS 9.5.6.2) shall be reported in ‘Of which:
gains and losses due to the reclassification of assets at amortised cost’.
202i. Under IFRS, institutions investing in financial assets and providing financing to customers as main business activities in accordance with IFRS 18 shall report the amounts of gains or losses on non-trading financial assets mandatorily at fair value through profit or loss under the ‘operating’ column of the template. 202ii. Under IFRS, institutions providing only financing to customers or investing exclusively in specific classes of financial assets as main business activities in accordance with IFRS 18 shall report the amounts of gains or losses on non-trading financial assets mandatorily at fair value through profit or loss not related to their main business activities under the ‘investing’ column of the template.
15.6. Gains or losses on financial assets and liabilities designated at fair value to
profit or loss by instrument (16.5)
203. Gains and losses on financial assets and liabilities designated at fair value through
profit or loss shall be broken down by type of instrument. Institutions shall report the net realised and unrealised gains or losses and the amount of change in fair value of financial liabilities in the period due to changes in the credit risk (own credit risk of the borrower or issuer) where own credit risk is not reported within other comprehensive income. 204.Where a credit derivative measured at fair value is used to manage the credit risk of all or part of a financial instrument that is designated at fair value through profit or loss at that occasion, the gains or losses of the financial instrument upon that designation shall be reported in ‘Of which: gains or (-) losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net’. Subsequent fair value gains or losses on those financial instruments shall be reported in ‘Of which: gains or (-) losses after the designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net’. 204i. Under IFRS, institutions investing in financial assets and providing financing to customers as main business activities in accordance with IFRS 18 shall report the amounts of gains or losses on financial assets and liabilities designated at fair value through profit or loss under the ‘operating’ column of the template. 204ii. Under IFRS, institutions providing only financing to customers or investing exclusively in specific classes of financial assets as main business activities in accordance with IFRS 18 shall report the amounts of gains or losses on financial assets and liabilities designated at fair value through profit or loss not related to their main

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NBB - Public business activities under the ‘investing’ column of the template. Any gains or loss on financial liabilities designated at fair value through profit or loss that arise from transactions that involve only the raising of finance (as defined in IFRS 18, paragraphs 59(a), B50-B51) shall be reported under the ‘operating’ column of the template, in accordance with paragraph 46 of Part 1.
15.7. Gains or losses from hedge accounting (16.6)
205. All gains and losses from hedge accounting, except interest income or expense where
the clean price is used, shall be broken down by type of hedge accounting: fair value hedge, cash flow hedge and hedge of net investments in foreign operations. Gains and losses related to fair value hedge shall be broken down between the hedging instrument and the hedged item. Gains and losses on hedging instruments shall not include gains and losses related to elements of the hedging instruments that are not designated as hedging instruments in accordance with IFRS 9.6.2.4. Those hedging instruments that are not designated shall be reported in accordance with paragraph 60 of this Part. Gains and losses from hedge accounting shall also include gains and losses on hedges of a group of items with offsetting risk positions (hedges of a net position).
206. ‘Fair value changes of the hedged item attributable to the hedged risk’ shall include
gains and losses on hedged items where the items are debt instruments measured at fair value through other comprehensive income in accordance with IFRS 9.4.1.2A (IFRS 9.6.5.8).
207. Under national GAAP based on BAD, the breakdown by type of hedges as provided
for in this template shall be reported to the extent the breakdown is compatible with the applicable accounting requirements. 207i. Under IFRS, institutions investing in financial assets and providing financing to customers as main business activities in accordance with IFRS 18 shall report the amounts of gains or losses from hedge accounting under the ‘operating’ column of the template. 207ii. Under IFRS, institutions providing only financing to customers or investing exclusively in specific classes of financial assets as main business activities in accordance with IFRS 18 shall report the amounts of gains or losses from hedge accounting referred to items withing the ‘investing category’ under the ‘Investing’ column of the template. Where the hedge accounting is used to manage risks affecting expenses (income) on liabilities that arise from transactions that involve only the raising of finance (as defined in IFRS 18, paragraphs 59(a), B50-B51), the gains or losses from hedge accounting shall be reported under the ‘operating’ column of the template, in accordance with paragraph 46 of Part 1. 207iii. In case of any hedge accounting used to manage risks affecting income and expenses reported in the item ‘'Income or (-) expenses on non-operating liabilities’, they shall be reported under the ‘financing’ column.
15.8. Impairment on non-financial assets (16.7)
208. ‘Additions’ shall be reported where, for the accounting portfolio or main category of
assets, the estimation of the impairment for the period results in recognition of net expenses. ‘Reversals’ shall be reported where, for the accounting portfolio or main

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19. GEOGRAPHICAL BREAKDOWN (20)
269. Template 20 shall be reported where the institution exceeds the threshold described in
point (4) of Article 5(a) of this Regulation.
19.1. Geographical breakdown by location of activities (20.1-20.3)
270. The geographical breakdown by location of the activities in templates 20.1 to 20.3
distinguishes between ‘domestic activities’ and ‘non-domestic activities’. For the purposes of this Part, ‘location’ shall mean the jurisdiction of incorporation of the legal entity which has recognised the corresponding asset or liability. For branches, it shall mean the jurisdiction of its residence. ‘Domestic’ shall include the activities recognised in the Member State where the reporting institution is located. 270i. Under IFRS, institutions having a non-calendar financial year-end shall continue reporting income and expenses under IAS 1 until their first adoption of IFRS 18 by using the following line items of template F 20.03: rows from 0010 to 0221, row 0230, rows 0250 to 0290. The item ‘Operating profit or loss’ and the line items within the ‘investing’ and ‘financing’ categories of the template F 20.03 (row 0222, rows from 0231 to 0243) are not applicable to them.

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29. BREAKDOWN OF SELECTED ITEMS OF STATEMENT OF PROFIT OR LOSS (45)
311iii. Under IFRS, institutions shall report the gains (or income) and losses (or expenses) in the column referring to the corresponding categories (operating, investing) of the statement of profit or loss. Until the first adoption of IFRS 18, institutions having a non-calendar financial year-end as well as institutions under national GAAP based on BAD shall report their amounts by using only the column ‘operating’.
29.2. Gains or losses on derecognition of non-financial assets (45.2)
313.‘Gains or losses on derecognition of non-financial assets’ shall be broken down by type of asset. Each line item shall include the gain or the loss on the asset that has been derecognised. ‘Other assets’ shall include other non-financial assets, including tangible assets, gold, silver and other commodities not reported elsewhere. 313i. Gains or losses on derecognition of investments in subsidiaries, joint ventures and associates that are not assessed as main business activities in accordance with IFRS 18 shall be reported under the ‘investing’ column. Gains or losses on derecognition of investments in subsidiaries, joint ventures and associates assessed as main business activities in accordance with IFRS 18 shall not be reported in this template since they are already reported in the item ‘Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net’ of template F 02.00.
29.3. Other income and expenses (45.3)
314. The template F 45.03 includes other income or expenses that are reported in the items
‘Other operating income’, ‘Other operating expenses’, ‘Other income or (-) expenses on investing financial assets’ or ‘Other income or (-) expenses on investing non-financial assets’ of template F 02.00 . These amounts shall be broken down according to the following items: dividend income on investments subsidiaries, joint ventures and associates accounted for using other than equity method when included in the item ‘Other income or (-) expenses on investing non-financial assets’ of template F 02.00’, fair value adjustments on tangible and intangible assets measured using the fair value model; other income and expenses from investment property; income and expenses on operating leases other than investment property and other income and expenses not reported elsewhere. 314i. ‘Investment property’ includes rental income and direct operating expenses from investment property. It shall also include other types of income or expenses, different from impairment or reversal impairment or from gains or losses on derecognition, like depreciation, where investment properties are not assessed as main business activities in accordance with IFRS 18. Depreciation on investment property assessed as main business activities in accordance with IFRS 18 shall be excluded from the item ‘Investment property’ of this template. They are reported in the item ‘Depreciation. Investment properties’ (row 0410) of template F 02.00.
315. ‘Operating leases other than investment property’ shall include, for the column
‘income’ the returns obtained, and for the column ‘expenses’ the costs incurred, by the institution as lessor in its operating leasing activities other than those with assets classified as investment property. The costs for the institution as lessee shall be included in the item ‘Other administrative expenses’.

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316. Gains or losses from derecognition and re-measurements of holdings of gold, other
precious metals and other commodities measured at fair value, less costs to sell, shall be reported among the items included in ‘Other income. Other’ or ‘Other expenses. Other’. 316i. Foreign exchange differences referred to income and expenses classified in the ‘investing’ category of template F 02.00 shall be reported in the item ‘Other’ of this template under the ‘investing’ column. Foreign exchange differences referred to income and expenses classified in the ‘operating’ category of template F 02.00 shall be excluded from the item ‘Other’ of this template. They are reported in item ‘Exchange differences [gain or (-) loss], net’ of template F 02.00.

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Annotations and obligations

139 obligations · 8 permissions · 147 definitions · 638 reporting items

Main text
pdf EBA opinion of 8 July 2026
xlsx Revised templates for institutions reporting under IFRS
xlsx Revised templates for institutions reporting under NGAAP/BGAAP
pdf Revised reporting instructions

Obligation 139
Permission 8
Definition / condition 147
Reporting template 638
background, boilerplate

Index

2 (post consultation)

16 (post consultation)

20 (post consultation)

45 (post consultation)

Index

2 (post consultation)

16 (post consultation)

20 (post consultation)

45 (post consultation)

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