Guideline (EU) 2025/2212 amending Guideline (EU) 2021/833 on statistical information on consolidated banking data — ECB — EU

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Document 32025O2212

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Guideline (EU) 2025/2212 of the European Central Bank of 2 October 2025 amending Guideline (EU) 2021/833 on statistical information to be reported on consolidated banking data (ECB/2021/14) (ECB/2025/34)

ECB/2025/34

OJ L, 2025/2212, 21.11.2025, ELI: http://data.europa.eu/eli/guideline/2025/2212/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

In force

ELI: http://data.europa.eu/eli/guideline/2025/2212/oj

Language 1

Language 2

Language 3

Official Journal of the European Union

L series

2025/2212

21.11.2025

GUIDELINE (EU) 2025/2212 OF THE EUROPEAN CENTRAL BANK

of 2 October 2025

amending Guideline (EU) 2021/833 on statistical information to be reported on consolidated banking data (ECB/2021/14) (ECB/2025/34)

THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,

Having regard to the Treaty on the Functioning of the European Union, and in particular Articles 127(2) and 127(5) thereof,

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

Whereas:

(1)

Regulation (EU) 2024/1623 of the European Parliament and of the Council ( 1 ) amended Regulation (EU) No 575/2013 of the European Parliament and of the Council ( 2 ) to bring class 1 investment firms into the scope of prudential requirements applicable to credit institutions. To support financial stability analysis, macroprudential policy and structural analysis, consolidated banking data need to cover the full spectrum of the Union banking sector and it is therefore necessary to include class 1 investment firms in the statistical aggregates to account for this change. In particular, the benefits of ensuring full coverage of the Union banking sector by including class 1 investment firms in the statistical aggregates are deemed to outweigh the impact on the preservation of the time series continuity.

(2)

The compilation of consolidated banking data is, to a large extent, based on bank supervisory data as defined in the reporting frameworks of the European Banking Authority (EBA). With the creation of the Single Supervisory Mechanism, those data have become available to the European Central Bank (ECB) for Member States whose currency is the euro. Under certain circumstances, it is efficient to make use of those data available to the ECB to also perform aggregations required for compiling the statistical information set out in Guideline (EU) 2021/833 of the European Central Bank (ECB/2021/14) ( 3 ) through a central IT system. Centralised aggregation of statistics at the ECB can also enhance cross-country consistency of data. Provisions should be introduced to enable the aggregation by the ECB upon request by national central banks (NCBs) and in a manner that preserves accuracy and continuity of the statistical time series and safeguards the timely continuation of the statistical compilation process. Against this background, the ECB should carefully assess the NCBs’ requests to perform the centralised aggregation, verifying its feasibility on a case-by-case basis, and prioritise requests on the basis of specific and objective criteria. In particular, to ensure coverage for all entities within the scope of Guideline (EU) 2021/833 (ECB/2021/14), NCBs should report supplementary data as required.

(3)

Where the ECB performs the aggregation through its central IT system, it is also in the position to verify the completeness and reliability of the aggregated statistics. For this reason, it is efficient that the ECB performs the verification of the aggregated statistics, replacing the verification by NCBs. In this respect, as NCBs may be in possession of additional knowledge about individual banking entities, it is necessary that NCBs nominate designated contact persons for sharing that knowledge, where it is of relevance for the ECB’s verification of the aggregated statistics.

(4)

The EBA published reporting framework 4.0 ( 4 ) providing the standard specifications to support the supervisory reporting obligations, as set by Commission Implementing Regulation (EU) 2024/3117 ( 5 ) , laying down implementing technical standards for the application of Regulation (EU) No 575/2013, as amended by Regulation (EU) 2024/1623. Adjustments to the reporting requirements set out in Guideline (EU) 2021/833 (ECB/2021/14) are therefore required as a result of the introduction of that reporting framework, in particular in the area of risk exposure amounts. Furthermore, analysis of the usage of the consolidated banking data has revealed that aggregated statistics on large exposures are not essential for the purposes of financial stability analysis, macroprudential policy and structural analysis. It is therefore appropriate to reduce the reporting burden on NCBs by no longer requiring the compilation of such data. Annexes I and II of Guideline (EU) 2021/833 (ECB/2021/14) should therefore be replaced and the statistical information to be reported should be updated. The technical specifications for the reporting of this statistical information are included in operational instructions that are shared with NCBs before every round of production of the statistics.

(5)

Therefore, Guideline (EU) 2021/833 (ECB/2021/14) should be amended accordingly,

HAS ADOPTED THIS GUIDELINE:

Article 1

Amendments

Guideline (EU) 2021/833 (ECB/2021/14) is amended as follows:

(1)

in Article 2, point (1) is replaced by the following:

‘(1)

“credit institution” means a credit institution as defined in Article 4(1), point (1), of Regulation (EU) No 575/2013;’;

(2)

in Article 2, point (11) is replaced by the following:

‘(11)

“financial institution” means a financial institution as defined in Article 4(1), point (26), of Regulation (EU) No 575/2013;’;

(3)

in Article 2, point (12) is replaced by the following:

‘(12)

“foreign control” means the control, as described in Article 4(1), point (37), of Regulation (EU) No 575/2013, of the entities included in Article 3(1) of this Guideline, by any of the following:

(a)

a financial institution established in a Member State other than the Member State of the relevant entity;

(b)

a credit institution established in a Member State other than the Member State of the relevant entity;

(c)

an institution established in a non-Union country the business of which consists of the activities of a credit institution or a financial institution as defined in points (1) and (11) respectively.’;

(4)

in Article 3, paragraph 1 is replaced by the following:

‘1. NCBs shall report to the ECB the statistical information set out in Annex I and Annex II to this Guideline on the number of reporting institutions, profitability and efficiency, balance sheet, asset quality, concentration, liquidity and funding, own funds, risk exposure amounts and solvency in accordance with the technical specifications included in the reporting package shared with the NCBs before each production round. NCBs shall report the statistical information separately, for the groups of institutions specified in paragraph 3, including all of the following:

(a)

a Union parent institution on a consolidated basis;

(b)

a Union parent financial holding company on a consolidated basis;

(c)

a Union parent mixed financial holding company on a consolidated basis;

(d)

a parent institution on a sub-consolidated basis;

(e)

a parent financial holding company on a sub-consolidated basis;

(f)

a parent mixed financial holding company on a sub-consolidated basis;

(g)

a credit institution that does not form part of the consolidated or sub-consolidated basis of an institution referred to in points (a) to (f) in any Member State;

(h)

a credit institution, where both of the following apply:

(i)

the credit institution does not form part of the consolidated or sub-consolidated basis of an institution referred to in points (a) to (f) established in the Member State of the credit institution;

(ii)

the credit institution forms part of the consolidated or sub-consolidated basis of an institution referred to in points (a) to (f) established in a Member State other than the Member State of the credit institution;

(i)

a branch established in the Union where its parent is not established in the same Member State.’

;

(5)

in Article 3, paragraph 2 is replaced by the following:

‘2. The statistical information to be reported pursuant to paragraph 1 shall be based on the information collected by NCBs pursuant to Commission Implementing Regulation (EU) 2024/3117 ( *1 ) , Regulation (EU) 2015/534 of the European Central Bank (ECB/2015/13), and related national instruments. NCBs shall aggregate that information for the purposes of this Guideline unless Article 3a(1) applies.

( *1 ) Commission Implementing Regulation (EU) 2024/3117 of 29 November 2024 laying down implementing technical 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 ( OJ L, 2024/3117, 27.12.2024, ELI: http://data.europa.eu/eli/reg_impl/2024/3117/oj ).’;"

(6)

in Article 3, paragraph 5 is replaced by the following:

‘5. NCBs shall provide explanations to the ECB describing any deviation from the reporting standards applied pursuant to Commission Implementing Regulation (EU) 2024/3117, Regulation (EU) 2015/534 of the European Central Bank (ECB/2015/13) or in the related national instruments referred to in paragraph 2, without undue delay.’

;

(7)

the following Article 3a is inserted:

‘Article 3a

Aggregation by the ECB

The ECB shall aggregate the statistical information collected pursuant to Commission Implementing Regulation (EU) 2024/3117, Regulation (EU) 2015/534 of the European Central Bank (ECB/2015/13) as referred to in Article 3(2), and the statistical information referred to in paragraph 2, point (a), of this Article, where all of the following conditions are met:

(a)

NCBs make a written request to the ECB that the ECB is to carry out the aggregation, including a proposal for an implementation timetable;

(b)

the ECB assesses requests received from NCBs on the basis of the following criteria:

(i)

eligibility criteria:

(1)

the requesting NCB is capable of reporting the complete set of information required for the aggregations referred to in Article 3(2) for all entities listed in Article 3(1);

(2)

the requesting NCB designates one or more contact persons, amongst its staff, responsible for answering questions from the ECB concerning the entities listed in Article 3(1);

(ii)

assessment criteria:

(1)

the extent and level of alignment between historical consolidated banking data aggregates calculated and reported by the requesting NCB pursuant to Article 3 and corresponding outputs calculated by the ECB’s system for carrying out the aggregation is sufficient to preserve continuity in the ECB statistical time series;

(2)

sufficient resources are available, at the level of both the ECB and the requesting NCB, to safeguard the timely continuation of the compilation of the statistics;

(3)

the proposal for an implementation timetable can be implemented, subject to any changes that are necessary to address resource constraints of the ECB;

(iii)

prioritisation criterion:

(1)

the date on which the request was received by the ECB. Where requests are assessed in accordance with the criteria set out in points (i) and (ii) as being of equal merit, the ECB shall prioritise the earlier requests;

(c)

the ECB accepts an NCB’s request to carry out the aggregation where it concludes that the criteria specified in point (b) are met.

Where the ECB aggregates, pursuant to paragraph 1, the statistical information referred to in Article 3(2) for all entities listed in Article 3(1), the NCB shall:

(a)

supplement that information as required;

(b)

transmit the information via means specified by the ECB and in accordance with the definitions, remittance dates, data quality and transmission format set out in Decision (EU) 2023/1681 of the European Central Bank (ECB/2023/18) ( *2 ) and Regulation (EU) 2015/534 (ECB/2015/13);

(c)

report and transmit the information to the ECB, in accordance with points (a) and (b), until either the ECB or the relevant NCB notifies the other party of its intention that the NCB shall report aggregated statistical information pursuant to Article 3 and the other party accepts. The NCB and the ECB shall then determine the timetable for the NCB to begin reporting aggregated statistical information.

( *2 ) Decision (EU) 2023/1681 of the European Central Bank of 17 August 2023 on the provision to the European Central Bank of supervisory data reported to the national competent authorities by the supervised entities (ECB/2023/18) ( OJ L 216, 1.9.2023, p. 105 , ELI: http://data.europa.eu/eli/dec/2023/1681/oj) .’;"

(8)

in Article 4, paragraph 1 is replaced by the following:

‘1. Where NCBs report aggregated statistical information on consolidated banking data pursuant to Article 3, they shall report that information on a quarterly basis and in accordance with the following timetable:

(a)

a full dataset shall be reported for end-of-year statistical information by mid-May of the year following the year to which the information relates, using the annual template set out in Annex I to this Guideline;

(b)

the end-March, end-June and end-September statistical information shall be reported in early July, October and January, respectively, using the quarterly template set out in Annex II to this Guideline.’

;

(9)

in Article 5, paragraph 1 is replaced by the following:

‘1. NCBs, and, where Article 3a(1) applies, the ECB, may revise the latest and previous quarter’s statistical information before the next reporting deadline, during regular reporting.’

;

(10)

in Article 5, paragraph 2 is replaced by the following:

‘2. NCBs, and, where Article 3a(1) applies, the ECB, may revise statistical information covering previous reference periods at any time where this significantly improves the quality of that information.’

;

(11)

in Article 6, paragraph 1 is replaced by the following:

‘1. Without prejudice to Regulation (EC) No 2533/98, NCBs shall monitor and verify the quality, completeness and reliability of statistical information reported to the ECB pursuant to this Guideline.

The first subparagraph shall not apply where the ECB aggregates statistical information pursuant to Article 3a.’

;

(12)

in Article 6, the following paragraph 3 is added:

‘3. Where the ECB aggregates statistical information pursuant to Article 3a, the ECB shall verify the quality, completeness and reliability of the statistical aggregates.

Where the ECB requests clarifications concerning the quality, completeness and reliability of the data transmitted in accordance with Article 3a(2), the contact person(s), designated by the relevant NCB in accordance with Article 3a(1), point (b)(i)(2), shall respond without undue delay.’

;

(13)

in Article 7, paragraph 1 is replaced by the following:

‘1. NCBs shall transmit the statistical information to be reported pursuant to Article 3 electronically, using the means specified by the ECB. The statistical message format developed for this electronic exchange of statistical information shall be the format agreed by the ESCB.’

;

(14)

in Article 7, paragraph 2 is deleted;

(15)

Annexes I and II are replaced by the Annexes to this Guideline.

Article 2

Taking effect

This Guideline shall take effect on the day of its notification to the national central banks of the Member States whose currency is the euro.

Article 3

Addressees

This Guideline is addressed to all Eurosystem central banks.

Done at Frankfurt am Main, 2 October 2025.

For the Governing Council of the ECB

The President of the ECB

Christine LAGARDE

( 1 ) Regulation (EU) 2024/1623 of the European Parliament and of the Council of 31 May 2024 amending Regulation (EU) No 575/2013 as regards requirements for credit risk, credit valuation adjustment risk, operational risk, market risk and the output floor ( OJ L, 2024/1623, 19.6.2024, ELI: http://data.europa.eu/eli/reg/2024/1623/oj ).

( 2 ) Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and amending Regulation (EU) No 648/2012 ( OJ L 176, 27.6.2013, p. 1 , ELI: http://data.europa.eu/eli/reg/2013/575/oj ).

( 3 ) Guideline (EU) 2021/833 of the European Central Bank of 26 March 2021 on statistical information to be reported on consolidated banking data (ECB/2021/14) ( OJ L 208, 11.6.2021, p. 109 , ELI: http://data.europa.eu/eli/guideline/2021/833/oj ).

( 4 )

Reporting framework 4.0 | European Banking Authority .

( 5 ) Commission Implementing Regulation (EU) 2024/3117 of 29 November 2024 laying down implementing technical 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 ( OJ L, 2024/3117, 27.12.2024, ELI: http://data.europa.eu/eli/reg_impl/2024/3117/oj ).

ANNEX I

The data identified in white cells is reported on a mandatory basis.

The data identified in grey cells is reported on a voluntary basis. NCBs can report it, if available.

REPORTERS

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Section LE. Reporting population

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

No. of stand alone credit institutions

No. of credit institutions consolidated in banking groups

No. of banking groups

Total number of credit institutions

PROFITABILITY AND EFFICIENCY - IFRS FINREP

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Consolidated Income Statement

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Interest income

Financial assets held for trading

Non-trading financial assets mandatorily at fair value through profit or loss

Financial assets designated at fair value through profit or loss

Financial assets at fair value through other comprehensive income

Financial assets at amortised cost

Derivatives - Hedge accounting, interest rate risk

Other assets

Interest income on liabilities

(Interest expenses)

(Financial liabilities held for trading )

(Financial liabilities designated at fair value through profit or loss)

(Financial liabilities measured at amortised cost)

(Derivatives - Hedge accounting, interest rate risk)

(Other liabilities)

(Interest expense on assets)

(Expenses on share capital repayable on demand)

Dividend income

Fee and commission income

(Fee and commission expenses)

Gains or (-) losses on derecognition of financial assets & liabilities not measured at fair value through profit or loss

Gains or (-) losses on financial assets and liabilities held for trading, net

Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net

Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net

Gains or (-) losses from hedge accounting, net

Exchange differences, net

Gains (losses) on derecognition of assets other than held for sale, net

Other operating income

(Other operating expenses)

Total operating income, net

(Administration costs)

(Staff expenses)

(Other administrative expenses)

(Depreciation)

Modification gains or (-) losses, net

(Provisions or (-) reversal of provisions)

(Commitments and guarantees given)

(Other provisions)

(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)

(Financial assets at fair value through other comprehensive income)

(Financial assets at amortised cost)

(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)

(Impairment or (-) reversal of impairment on non-financial assets)

(Property, plant and equipment)

(Investment properties)

(Goodwill)

(Intangible assets [other than goodwill])

(Other)

Negative goodwill recognised in profit or loss

Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates

Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations

PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

(Tax expense or (-) income related to profit or loss from continuing operations)

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

Profit or (-) loss after tax from discontinued operations

Profit or (-) loss before tax from discontinued operations

(Tax expense or (-) income related to discontinued operations)

PROFIT OR (-) LOSS FOR THE YEAR

attributable to minority interest

Attributable to owners of the parent

PROFITABILITY AND EFFICIENCY - GAAP FINREP

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Consolidated Income Statement

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Interest income

(Interest expenses)

Dividend income

Fee and commission income

(Fee and commission expenses)

Gains or (-) losses on derecognition of financial assets & liabilities not measured at fair value through profit or loss

Gains or (-) losses on trading financial assets and liabilities, net

Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net

Gains or (-) losses on non-trading financial assets and liabilities, net

Gains or (-) losses from hedge accounting, net

Exchange differences, net

Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net

Gains (losses) on derecognition of assets other than held for sale, net

Other operating income

(Other operating expenses)

Total operating income, net

(Administration costs)

(Staff expenses)

(Other administrative expenses)

(Depreciation)

Modification gains or (-) losses, net

(Provisions or (-) reversal of provisions)

(Commitments and guarantees given)

(Other provisions)

(Increases or (-) decreases of the fund for general banking risks, net)

(Impairment on financial assets not measured at fair value through profit or loss)

(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)

(Impairment or (-) reversal of impairment on non-financial assets)

(Property, plant and equipment)

(Investment properties)

(Goodwill)

(Intangible assets [other than goodwill])

(Other)

Negative goodwill recognised in profit or loss

Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates

Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations

PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

(Tax expense or (-) income related to profit or loss from continuing operations)

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

Extraordinary profit or (-) loss after tax

Extraordinary profit or loss before tax

(Tax expense or (-) income related to extraordinary profit or loss)

PROFIT OR (-) LOSS FOR THE YEAR

attributable to minority interest

Attributable to owners of the parent

PROFITABILITY AND EFFICIENCY - Non-FINREP/Data point banks

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Consolidated Income Statement

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Net interest income

Interest income

(Interest expenses)

Dividend income

Net fee and commission income

Fee and commission income

(Fee and commission expenses)

Gains or (-) losses on financial instruments and exchange rate differences, excluding impairments

Other operating income

(Other operating expenses)

Total operating income, net

(Administration costs)

(Staff expenses)

(Other administrative expenses)

(Depreciation)

(Provisions or (-) reversal of provisions)

(Impairment on financial assets not measured at fair value through profit or loss)

(Impairment or (-) reversal of impairment on non-financial assets)

PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

PROFIT OR (-) LOSS FOR THE YEAR

PROFITABILITY AND EFFICIENCY - FULL SAMPLE

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Consolidated Income Statement

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Net interest income

Dividend income

Net fee and commission income

Gains or (-) losses on financial instruments and exchange rate differences, excluding impairments

Other operating income

Total operating income, net

(Total operating expenses)

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

PROFIT OR (-) LOSS FOR THE YEAR

FINREP-IFRS

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Return on Equity (RoE)

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

No. of institutions with RoE < 0

No. of institutions with RoE 0-5 %

No. of institutions with RoE 5-10 %

No. of institutions with RoE 10-15 %

No. of institutions with RoE 15-20 %

No. of institutions with RoE >20 %

% of total banking assets of institutions with RoE < 0

% of total banking assets of institutions with RoE 0-5 %

% of total banking assets of institutions with RoE 5-10 %

% of total banking assets of institutions with RoE 10-15 %

% of total banking assets of institutions with RoE 15-20 %

% of total banking assets of institutions with RoE >20 %

FINREP-GAAP

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Return on Equity (RoE)

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

No. of institutions with RoE < 0

No. of institutions with RoE 0-5 %

No. of institutions with RoE 5-10 %

No. of institutions with RoE 10-15 %

No. of institutions with RoE 15-20 %

No. of institutions with RoE >20 %

% of total banking assets of institutions with RoE < 0

% of total banking assets of institutions with RoE 0-5 %

% of total banking assets of institutions with RoE 5-10 %

% of total banking assets of institutions with RoE 10-15 %

% of total banking assets of institutions with RoE 15-20 %

% of total banking assets of institutions with RoE >20 %

Non-FINREP/Data point banks

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Return on Equity (RoE)

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

No. of institutions with RoE < 0

No. of institutions with RoE 0-5 %

No. of institutions with RoE 5-10 %

No. of institutions with RoE 10-15 %

No. of institutions with RoE 15-20 %

No. of institutions with RoE >20 %

% of total banking assets of institutions with RoE < 0

% of total banking assets of institutions with RoE 0-5 %

% of total banking assets of institutions with RoE 5-10 %

% of total banking assets of institutions with RoE 10-15 %

% of total banking assets of institutions with RoE 15-20 %

% of total banking assets of institutions with RoE >20 %

Full sample

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Return on Equity (RoE)

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

No. of institutions with RoE < 0

No. of institutions with RoE 0-5 %

No. of institutions with RoE 5-10 %

No. of institutions with RoE 10-15 %

No. of institutions with RoE 15-20 %

No. of institutions with RoE >20 %

% of total banking assets of institutions with RoE < 0

% of total banking assets of institutions with RoE 0-5 %

% of total banking assets of institutions with RoE 5-10 %

% of total banking assets of institutions with RoE 10-15 %

% of total banking assets of institutions with RoE 15-20 %

% of total banking assets of institutions with RoE >20 %

BALANCE SHEET - IFRS FINREP

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Assets

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash, cash balances at central banks and other demand deposits

Financial assets held for trading

Derivatives held for trading

Equity instruments

Debt securities

Loans and advances

Non-trading financial assets mandatorily at fair value through profit or loss

Equity instruments

Debt securities

Loans and advances

Financial assets designated at fair value through profit or loss

Debt securities

Loans and advances

Financial assets at fair value through other comprehensive income

Equity instruments

Debt securities

Loans and advances

Financial assets at amortised cost

Debt securities

Loans and advances

Derivatives–Hedge accounting

Fair value changes of the hedged items in portfolio hedge of interest rate risk

Investments in associates, subsidiaries and joint ventures

Tangible assets

Intangible assets

Tax assets

Current tax assets

Deferred tax assets

Other assets

Non-current assets and disposal groups classified as held for sale

TOTAL ASSETS

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Liabilities

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Financial liabilities held for trading

Derivatives held for trading

Short positions

Deposits

Debt securities issued

Other financial liabilities held for trading

Financial liabilities designated at fair value through profit or loss

Deposits

Debt securities issued

Other financial liabilities designated at fair value through profit or loss

Financial liabilities measured at amortised cost

Deposit

Debt securities issued

Other financial liabilities measured at amortised cost

Derivatives–Hedge accounting

Fair value changes of the hedged items in portfolio hedge of interest rate risk

Provisions

Tax liabilities

Current tax liabilities

Deferred tax liabilities

Other liabilities

Share capital repayable on demand (e.g. cooperative shares)

Liabilities included in disposal groups classified as held for sale

TOTAL LIABILITIES

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Equity and minority interest

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Capital

Share premium

Equity instruments issued other than capital

Other Equity

Accumulated other comprehensive income

Retained earnings

Revaluation reserves

Other Reserves

(Treasury shares)

Profit or loss attributable to owners of the parent

(Interim dividends)

Minority interest

TOTAL EQUITY

TOTAL LIABILITIES AND EQUITY

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Loan commitments, financial guarantees and other commitments

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Given

Loan commitments

Financial guarantees

Other commitments

Received

Loan commitments

Financial guarantees

Other commitments

BALANCE SHEET - GAAP FINREP

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Assets

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash, cash balances at central banks and other demand deposits

Financial assets held for trading

Derivatives held for trading

Equity instruments

Debt securities

Loans and advances

Non-trading non-derivative financial assets measured at fair value through profit or loss

Equity instruments

Debt securities

Loan and advances

Non-trading non-derivative financial assets measured at fair value to equity

Equity instruments

Debt securities

Loan and advances

Non-trading debt instruments measured at a cost-based method

Equity instruments

Debt securities

Loans and advances

Other non-trading non-derivative financial assets

Equity instruments

Debt securities

Loans and advances

Derivatives–Hedge accounting

Fair value changes of the hedged items in portfolio hedge of interest rate risk

Investments in associates, subsidiaries and joint ventures

Tangible assets

Intangible assets

Tax assets

Current tax assets

Deferred tax assets

Other assets

Non-current assets and disposal groups classified as held for sale

(-) Haircuts for trading assets at fair value

TOTAL ASSETS

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Liabilities

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Financial liabilities held for trading

Derivatives held for trading

Short positions

Deposits

Debt securities issued

Other financial liabilities held for trading

Non-trading non-derivative financial liabilities measured at a cost-based method

Deposits

Debt securities issued

Other financial liabilities

Derivatives–Hedge accounting

Fair value changes of the hedged items in portfolio hedge of interest rate risk

Provisions

Tax liabilities

Current tax liabilities

Deferred tax liabilities

Other liabilities

Share capital repayable on demand (e.g. cooperative shares)

Liabilities included in disposal groups classified as held for sale

Haircuts for trading liabilities at fair value

TOTAL LIABILITIES

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Equity and minority interest

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Capital

Share premium

Equity instruments issued other than capital

Other Equity

Accumulated other comprehensive income

Retained earnings

Revaluation reserves

Fair value reserves

Other Reserves

First consolidation differences

(Treasury shares)

Profit or loss attributable to owners of the parent

(Interim dividends)

Minority interest

TOTAL EQUITY

TOTAL LIABILITIES AND EQUITY

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Loan commitments, financial guarantees and other commitments

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Given

Loan commitments

Financial guarantees

Other commitments

Received

Loan commitments

Financial guarantees

Other commitments

BALANCE SHEET - Non-FINREP/Data point banks

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Assets

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash, cash balances at central banks

Loans and advances

Debt securities

Equity instruments

Residual assets

TOTAL ASSETS

Memorandum items

Financial assets held for trading

Investments in associates, subsidiaries and joint ventures

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Liabilities

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Deposits

Debt securities issued

Provisions

Residual liabilities

TOTAL LIABILITIES

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Equity and minority interest

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Capital

TOTAL EQUITY

TOTAL LIABILITIES AND EQUITY

BALANCE SHEET - FULL SAMPLE

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Assets

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash, cash balances at central banks

Loans and advances (excluding cash balances at central banks and other demand deposits)

Debt securities

Equity instruments

Residual assets

TOTAL ASSETS

Memorandum items

Financial assets held for trading

Investments in associates, subsidiaries and joint ventures

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Liabilities

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Deposits

Debt securities issued

Provisions

Residual liabilities

TOTAL LIABILITIES

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Equity and minority interest

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Capital

TOTAL EQUITY

TOTAL LIABILITIES AND EQUITY

BALANCE SHEET - IFRS FINREP

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Assets

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Loans and advances

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

Debt securities

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Equity instruments

of which: credit institutions

of which: other financial corporations

of which: non-financial corporations

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Memorandum items

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Subordinated financial liabilities

Deposits

Debt securities issued

BALANCE SHEET - GAAP FINREP

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Assets

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Loans and advances

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

Debt securities

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Equity instruments

of which: credit institutions

of which: other financial corporations

of which: non-financial corporations

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Memorandum items

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Subordinated financial liabilities

Deposits

Debt securities issued

BALANCE SHEET - Non-FINREP/Data point banks

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Assets

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Loans and advances

General governments

Central banks

Credit institutions

Other

BALANCE SHEET - FULL SAMPLE

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Assets

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Loans and advances

General governments

Central banks

Credit institutions

Other

FINREP reporters (IFRS and GAAP)

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Forborne exposures

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash balances at central banks and other demand deposits - Gross carrying amount of exposures with forbearance measures

Cash balances at central banks and other demand deposits - Gross carrying amount of performing exposures with forbearance measures

Cash balances at central banks and other demand deposits - Gross carrying amount of performing exposures with forbearance measures of which under probation

Cash balances at central banks and other demand deposits - Gross carrying amount of non-performing exposures with forbearance measures

Cash balances at central banks and other demand deposits - Gross carrying amount of non-performing exposures with forbearance measures of which forbearance of non-performing exposures

Cash balances at central banks and other demand deposits - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - performing exposures with forebearance measures

Cash balances at central banks and other demand deposits - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures

Debt securities - Gross carrying amount of exposures with forbearance measures

Debt securities - Gross carrying amount of performing exposures with forbearance measures

Debt securities - Gross carrying amount of performing exposures with forbearance measures of which under probation

Debt securities - Gross carrying amount of non-performing exposures with forbearance measures

Debt securities - Gross carrying amount of non-performing exposures with forbearance measures of which under probation

Debt securities - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - performing exposures with forebearance measures

Debt securities - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures

Loans and advances - Gross carrying amount of exposures with forbearance measures

Loans and advances - Gross carrying amount of performing exposures with forbearance measures

Loans and advances - Gross carrying amount of performing exposures with forbearance measures of which under probation

Loans and advances - Gross carrying amount of non-performing exposures with forbearance measures

Loans and advances - Gross carrying amount of non-performing exposures with forbearance measures of which under probation

Loans and advances - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - performing exposures with forebearance measures

Loans and advances - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures

FINREP reporters (IFRS and GAAP)

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Total gross carrying amount of exposures

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash balances at central banks and other demand deposits

Debt securities

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

Off-balance sheet exposures

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Total gross carrying amount of performing exposures

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash balances at central banks and other demand deposits

Debt securities

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

Off-balance sheet exposures

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Total gross carrying amount of performing exposures - Not past due or Past due <= 30 days

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash balances at central banks and other demand deposits

Debt securities

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Total gross carrying amount of performing exposures - Past due > 30 days <= 90 days

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash balances at central banks and other demand deposits

Debt securities

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Total gross carrying amount of non-performing exposures

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash balances at central banks and other demand deposits

Debt securities

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

Off-balance sheet exposures

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Total gross carrying amount of non-performing exposures - Unlikely to pay that are not past-due or past-due < = 90 days

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash balances at central banks and other demand deposits

Debt securities

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Total gross carrying amount of non-performing exposures - Past due > 90 days <= 180 days

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash balances at central banks and other demand deposits

Debt securities

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Total gross carrying amount of non-performing exposures - Past due > 180 days <= 1 year

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash balances at central banks and other demand deposits

Debt securities

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Total gross carrying amount of non-performing exposures - Past due > 1 year

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash balances at central banks and other demand deposits

Debt securities

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Total gross carrying amount of non-performing exposures - Of which: defaulted

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash balances at central banks and other demand deposits

Debt securities

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Accumulated impairment, accumulated changes in fair value due to credit risk and provisions

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash balances at central banks and other demand deposits

Debt securities

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

Off-balance sheet exposures

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Accumulated impairment, accumulated changes in fair value due to credit risk and provisions on performing exposures

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash balances at central banks and other demand deposits

Debt securities

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

Off-balance sheet exposures

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Accumulated impairment, accumulated changes in fair value due to credit risk and provisions on non-performing exposures

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash balances at central banks and other demand deposits

Debt securities

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

Off-balance sheet exposures

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Collateral received on non-performing exposures

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash balances at central banks and other demand deposits

Debt securities

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

Off-balance sheet exposures

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Financial guarantees received on non-performing exposures

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash balances at central banks and other demand deposits

Debt securities

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

Off-balance sheet exposures

IFRS-FINREP

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Gross carrying amount - Assets without significant increase in credit risk since initial recognition (Stage 1)

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Financial assets at amortised cost

Debt securities

Loans and advances

Financial assets at fair value through other comprehensive income

Debt securities

Loans and advances

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Gross carrying amount - Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Financial assets at amortised cost

Debt securities

Loans and advances

Financial assets at fair value through other comprehensive income

Debt securities

Loans and advances

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Gross carrying amount - Credit-impaired assets (Stage 3)

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Financial assets at amortised cost

Debt securities

Loans and advances

Financial assets at fair value through other comprehensive income

Debt securities

Loans and advances

Domestic banking groups (consolidated) and stand-alone banks

Accumulated impairment - Assets without significant increase in credit risk since initial recognition (Stage 1)

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (subconsolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-significant

Financial assets at amortised cost

Debt securities

Loans and advances

Financial assets at fair value through other comprehensive income

Debt securities

Loans and advances

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Accumulated impairment - Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Financial assets at amortised cost

Debt securities

Loans and advances

Financial assets at fair value through other comprehensive income

Debt securities

Loans and advances

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Accumulated impairment - Credit-impaired assets (Stage 3)

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Financial assets at amortised cost

Debt securities

Loans and advances

Financial assets at fair value through other comprehensive income

Debt securities

Loans and advances

GAAP-FINREP

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Impaired debt instruments - Non-trading non-derivative debt instruments measured at a cost-based method

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Total gross carrying amount of impaired assets

Debt securities

Loans and advances

Specific allowances for credit risk

Debt securities

Loans and advances

General allowances for credit risk and banking risk affecting carrying amount

Debt securities

Loans and advances

Non-FINREP/Data point banks

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Non-performing exposures

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Gross carrying amount

Performing exposures

Non-performing exposures

Forborne exposures

Accumulated impairment, accumulated changes in fair value due to credit risk and provisions

Geographical concentration

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Total original exposure value

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

US (United States)

HK (Hong Kong)

BR (Brazil)

CN (China)

JP (Japan)

CH (Switzerland)

MX (Mexico)

AU (Australia)

SG (Singapore)

TR (Turkey)

RU (Russian federation)

KY (Cayman Islands)

IN (India)

KR (South Korea)

ZA (South Africa)

CA (Canada)

Memorandum items

Non-domestic original exposure

Total original exposure

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Total exposures in default

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or sta.nd alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

US (United States)

HK (Hong Kong)

BR (Brazil)

CN (China)

JP (Japan)

CH (Switzerland)

MX (Mexico)

AU (Australia)

SG (Singapore)

TR (Turkey)

RU (Russian federation)

KY (Cayman Islands)

IN (India)

KR (South Korea)

ZA (South Africa)

CA (Canada)

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Total exposure value

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

US (United States)

HK (Hong Kong)

BR (Brazil)

CN (China)

JP (Japan)

CH (Switzerland)

MX (Mexico)

AU (Australia)

SG (Singapore)

TR (Turkey)

RU (Russian federation)

KY (Cayman Islands)

IN (India)

KR (South Korea)

ZA (South Africa)

CA (Canada)

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Total exposures collateralized by immovable residential property

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Non-EU countries

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Total exposures collateralized by immovable commercial property

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Non-EU countries

FINREP reporters (IFRS and GAAP)

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Domestic activities

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Loans and advances

Debt securities

Total assets

Deposits

Debt securities issued

Total liabilities

Interest income

(Interest expense)

Total operating income, net

Profit or loss for the year

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Non-domestic activities

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Loans and advances

Debt securities

Total assets

Deposits

Debt securities issued

Total liabilities

Interest income

(Interest expense)

Total operating income, net

Profit or loss for the year

FINREP reporters (IFRS and GAAP)

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Exposures to central banks

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

On demand [call] and short notice [current account]

Credit card debt

Finance leases

Reverse repurchase loans

Other term loans

Advances that are not loans

LOANS AND ADVANCES

of which: other collateralized loans

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Exposures to general governments

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

On demand [call] and short notice [current account]

Credit card debt

Trade receivables

Finance leases

Reverse repurchase loans

Other term loans

Advances that are not loans

LOANS AND ADVANCES

of which: mortgage loans [Loans collateralized by immovable property]

of which: other collateralized loans

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Exposures to credit institutions

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

On demand [call] and short notice [current account]

Credit card debt

Trade receivables

Finance leases

Reverse repurchase loans

Other term loans

Advances that are not loans

LOANS AND ADVANCES

of which: mortgage loans [Loans collateralized by immovable property]

of which: other collateralized loans

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Exposures to other financial corporations

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

On demand [call] and short notice [current account]

Credit card debt

Trade receivables

Finance leases

Reverse repurchase loans

Other term loans

Advances that are not loans

LOANS AND ADVANCES

of which: mortgage loans [Loans collateralized by immovable property]

of which: other collateralized loans

Memorandum items: Maximum amount of the collateral/guarantee that can be considered

Loans collateralized by immovable property

Other collateralized loans

Financial guarantees received

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Exposures to non-financial corporations

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

On demand [call] and short notice [current account]

Credit card debt

Trade receivables

Finance leases

Reverse repurchase loans

Other term loans

Advances that are not loans

LOANS AND ADVANCES

of which: mortgage loans [Loans collateralized by immovable property]

of which: other collateralized loans

of which: project finance loans

Memorandum items: Maximum amount of the collateral/guarantee that can be considered

Loans collateralized by immovable property

Other collateralized loans

Financial guarantees received

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Exposures to households

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

On demand [call] and short notice [current account]

Credit card debt

Trade receivables

Finance leases

Reverse repurchase loans

Other term loans

Advances that are not loans

LOANS AND ADVANCES

of which: mortgage loans [Loans collateralized by immovable property]

of which: other collateralized loans

of which: credit for consumption

of which: lending for house purchase

Memorandum items: Maximum amount of the collateral/guarantee that can be considered

Loans collateralized by immovable property

Other collateralized loans

Financial guarantees received

FINREP reporters (IFRS and GAAP)

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Loans and advances to non-financial corporations - Gross carrying amount

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

A Agriculture, forestry and fishing

B Mining and quarrying

C Manufacturing

D Electricity, gas, steam and air conditioning supply

E Water supply

F Construction

G Wholesale and retail trade

H Transport and storage

I Accommodation and food service activities

J Information and communication

K Financial and insurance activities

L Real estate activities

M Professional, scientific and technical activities

N Administrative and support service activities

O Public administration and defence, compulsory social security

P Education

Q Human health services and social work activities

R Arts, entertainment and recreation

S Other services

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Accumulated impairment and Accumulated negative changes in fair value due to credit risk on non-performing exposures

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

A Agriculture, forestry and fishing

B Mining and quarrying

C Manufacturing

D Electricity, gas, steam and air conditioning supply

E Water supply

F Construction

G Wholesale and retail trade

H Transport and storage

I Accommodation and food service activities

J Information and communication

K Financial and insurance activities

L Real estate activities

M Professional, scientific and technical activities

N Administrative and support service activities

O Public administration and defence, compulsory social security

P Education

Q Human health services and social work activities

R Arts, entertainment and recreation

S Other services

FUNDING CONCENTRATION

FINREP reporters (IFRS and GAAP)

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Carrying amount (FINREP-IFRS)

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Derivatives

Short positions

Equity instruments

Debt securities

Deposits

Central banks

Current accounts / overnight deposits

Deposits with agreed maturity

Deposits redeemable at notice

Repurchase agreements

General governments

Current accounts / overnight deposits

Deposits with agreed maturity

Deposits redeemable at notice

Repurchase agreements

Credit institutions

Current accounts/ overnight deposits

Deposits with agreed maturity

Deposits redeemable at notice

Repurchase agreements

Other financial corporations

Current accounts / overnight deposits

Deposits with agreed maturity

Deposits redeemable at notice

Repurchase agreements

Non-financial corporations

Current accounts / overnight deposits

Deposits with agreed maturity

Deposits redeemable at notice

Repurchase agreements

Households

Current accounts / overnight deposits

Deposits with agreed maturity

Deposits redeemable at notice

Repurchase agreements

Debt securities issued

Certificates of deposits

Asset-backed securities

Covered bonds

Hybrid contracts

Other debt securities issued

Convertible compound financial instruments

Non-convertible

Other financial liabilities

FINANCIAL LIABILITIES

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Carrying amount (FINREP-GAAP)

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Derivatives

Short positions

Equity instruments

Debt securities

Deposits

Central banks

Current accounts / overnight deposits

Deposits with agreed maturity

Deposits redeemable at notice

Repurchase agreements

General governments

Current accounts / overnight deposits

Deposits with agreed maturity

Deposits redeemable at notice

Repurchase agreements

Credit institutions

Current accounts / overnight deposits

Deposits with agreed maturity

Deposits redeemable at notice

Repurchase agreements

Other financial corporations

Current accounts / overnight deposits

Deposits with agreed maturity

Deposits redeemable at notice

Repurchase agreements

Non-financial corporations

Current accounts / overnight deposits

Deposits with agreed maturity

Deposits redeemable at notice

Repurchase agreements

Households

Current accounts / overnight deposits

Deposits with agreed maturity

Deposits redeemable at notice

Repurchase agreements

Debt securities issued

Certificates of deposits

Asset-backed securities

Covered bonds

Hybrid contracts

Other debt securities issued

Convertible compound financial instruments

Non-convertible

Other financial liabilities

FINANCIAL LIABILITIES

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Carrying amount received

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Retail funding

Sight deposits

Term deposits withdrawable within the following 30 days

Term deposits not withdrawable within the following 30 days

Savings accounts

Wholesale funding

Unsecured

Secured

Liquidity and funding

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Liquid assets

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

TOTAL UNADJUSTED LIQUID ASSETS

Total unadjusted LEVEL 1 assets excluding extremely high quality covered bonds

Withdrawable central bank reserves

Central bank assets

Central government assets

Other liquid assets which can be included in the category of Central Bank exposures or Publically Guaranteed exposures

Total unadjusted LEVEL 1 extremely high quality covered bonds

Total unadjusted LEVEL 2A assets

Total unadjusted LEVEL 2B assets

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

LIQUIDITY COVERAGE

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Liquidity buffer

Net liquidity outflow

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

AVAILABLE STABLE FUNDING

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Available stable funding

Capital items and instruments

Retail deposits

of which: maturity < 1 year

of which: maturity >= 1 year

Other non-financial customers (except central banks)

of which: maturity < 1 year

of which: maturity >= 1 year

Operational deposits

Liabilities and committed facilities within a group or an IPS if subject to preferential treatment

Financial customers and central banks

Liabilities provided where the counterparty cannot be determined

Interdependent liabilities

Other liabilities

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

REQUIRED STABLE FUNDING

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Required stable funding

Central bank assets

Liquid assets

Securities other than liquid assets

Loans

Interdependent assets

Assets within a group or an IPS if subject to preferential treatment

Derivatives

Contributions to CCP default fund

Other assets

Off-balance sheet items

Asset encumbrance

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Carrying amount of encumbered assets

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Assets of the reporting institution

Loans on demand

Equity instruments

Debt securities

of which: covered bonds

of which: asset-backed securities

of which: issued by general governments

of which: issued by financial corporations

of which: issued by non-financial corporations

Loans and advances other than loans on demand

of which: mortgage loans

Other assets

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Carrying amount of encumbered assets of which: issued by other entities of the group

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Assets of the reporting institution

Loans on demand

Equity instruments

Debt securities

of which: covered bonds

of which: asset-backed securities

of which: issued by financial corporations

of which: issued by non-financial corporations

Loans and advances other than loans on demand

of which: mortgage loans

Other assets

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Carrying amount of encumbered assets of which: central bank's eligible

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Assets of the reporting institution

Loans on demand

Equity instruments

Debt securities

of which: covered bonds

of which: asset-backed securities

of which: issued by general governments

of which: issued by financial corporations

of which: issued by non-financial corporations

Loans and advances other than loans on demand

of which: mortgage loans

Other assets

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Carrying amount of non-encumbered assets

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Assets of the reporting institution

Loans on demand

Equity instruments

Debt securities

of which: covered bonds

of which: asset-backed securities

of which: issued by general governments

of which: issued by financial corporations

of which: issued by non-financial corporations

Loans and advances other than loans on demand

of which: mortgage loans

Other assets

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Carrying amount of non-encumbered assets of which: issued by other entities of the group

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Assets of the reporting institution

Loans on demand

Equity instruments

Debt securities

of which: covered bonds

of which: asset-backed securities

of which: issued by financial corporations

of which: issued by non-financial corporations

Loans and advances other than loans on demand

of which: mortgage loans

Other assets

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Carrying amount of non-encumbered assets of which: central bank's eligible

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Assets of the reporting institution

Loans on demand

Equity instruments

Debt securities

of which: covered bonds

of which: asset-backed securities

of which: issued by general governments

of which: issued by financial corporations

of which: issued by non-financial corporations

Loans and advances other than loans on demand

of which: mortgage loans

Other assets

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Collateral received by the reporting institution

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Fair value of encumbered collateral received or own debt securities issued

Fair value of non-encumbered collateral received or own debt securities issued available for encumbrance

OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

OWN FUNDS

TIER 1 CAPITAL

COMMON EQUITY TIER 1 CAPITAL

Capital instruments eligible as CET1 Capital

Paid up capital instruments

Memorandum item: Capital instruments not eligible

Share premium

(-) Own CET1 instruments

(-) Actual or contingent obligations to purchase own CET1 instruments

Retained earnings

Previous years retained earnings

Profit or loss eligible

Adjustments to CET1

Accumulated other comprehensive income

Other reserves

Funds for general banking risk

Transitional adjustments due to grandfathered CET1 Capital instruments

Minority interest given recognition in CET1 capital

Transitional adjustments due to additional minority interests

Adjustments to CET1 due to prudential filters

Other transitional adjustments to CET1 Capital

CET1 capital elements or deductions - other

Deductions from CET1

(-) Goodwill

(-) Other intangible assets

(-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities

(-) IRB shortfall of credit risk adjustments to expected losses

(-)Defined benefit pension fund assets

(-) Excess of deduction from AT1 items over AT1 Capital

ADDITIONAL TIER 1 CAPITAL

Capital instruments eligible as AT1 Capital

Paid up capital instruments

Memorandum item: Capital instruments not eligible

Share premium

(-) Own AT1 instruments

(-) Actual or contingent obligations to purchase own AT1 instruments

Transitional adjustments due to grandfathered AT1 Capital instruments

Instruments issued by subsidiaries that are given recognition in AT1 Capital

Transitional adjustments due to additional recognition in AT1 Capital of instruments issued by subsidiaries

(-) Excess of deduction from T2 items over T2 Capital

Other transitional adjustments to AT1 Capital

Excess of deduction from AT1 items over AT1 Capital (deducted in CET1)

(-) Additional deductions of AT1 Capital due to Article 3 CRR

AT1 capital elements or deductions - other

TIER 2 CAPITAL

Capital instruments and subordinated loans eligible as T2 Capital

Paid up capital instruments and subordinated loans

Memorandum item: Capital instruments and subordinated loans not eligible

Share premium

(-) Own T2 instruments

(-) Actual or contingent obligations to purchase own T2 instruments

Transitional adjustments due to grandfathered T2 Capital instruments and subordinated loans

Instruments issued by subsidiaries that are given recognition in T2 Capital

Transitional adjustments due to additional recognition in T2 Capital of instruments issued by subsidiaries

IRB Excess of provisions over expected losses eligible

SA General credit risk adjustments

Other transitional adjustments to T2 Capital

Excess of deduction from T2 items over T2 Capital (deducted in AT1)

(-) Additional deductions of T2 Capital due to Article 3 CRR

T2 capital elements or deductions - other

OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Original exposure pre-conversion factors

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES

Standardised approach (SA)

SA exposure classes excluding securitisation positions

Central governments or central banks

Regional governments or local authorities

Public sector entities

Multilateral Development Banks

International Organisations

Institutions

Corporates

Retail

Secured by mortgages on immovable property and ADC exposures

Exposures in default

Covered bonds

Claims on institutions and corporates with a short-term credit assessment

Collective investments undertakings (CIU)

Equity

Other items

Securitisation positions SA

Internal ratings based Approach (IRB)

IRB approaches when neither own estimates of LGD nor Conversion Factors are used

Central governments and central banks

Institutions

Memo item: Corporates - SME

Corporates - Specialised Lending

Corporates - Other than specialised lending and purchased receivables

IRB approaches when own estimates of LGD and/or Conversion Factors are used

Central governments and central banks

Memo item: Corporates - SME

Corporates - Specialised Lending

Corporates - Other than specialised lending and purchased receivables

Memo item: Retail - Secured by immovable property - SME

Memo item: Retail - Secured by immovable property - non-SME

Retail - Qualifying revolving

Memo item: Retail - Other than qualifying revolving, secured by residential real estate and purchased receivables - SME

Memo item: Retail - Other than qualifying revolving, secured by residential real estate and purchased receivables - non-SME

Equity IRB

Securitisation positions IRB

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Value adjustments

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Standardised approach (SA)

Central governments or central banks

Regional governments or local authorities

Public sector entities

Multilateral Development Banks

International Organisations

Institutions

Corporates

Retail

Secured by mortgages on immovable property and ADC exposures

Exposures in default

Covered bonds

Claims on institutions and corporates with a short-term credit assessment

Collective investments undertakings (CIU)

Equity

Other items

Internal ratings based Approach (IRB)

IRB approaches when neither own estimates of LGD nor Conversion Factors are used

Central governments and central banks

Institutions

Memo item: Corporates - SME

Corporates - Specialised Lending

Corporates - Other than specialised lending and purchased receivables

IRB approaches when own estimates of LGD and/or Conversion Factors are used

Central governments and central banks

Memo item: Corporates - SME

Corporates - Specialised Lending

Corporates - Other than specialised lending and purchased receivables

Memo item: Retail - Secured by immovable property - SME

Memo item: Retail - Secured by immovable property - non-SME

Retail - Qualifying revolving

Memo item: Retail - Other than qualifying revolving, secured by residential real estate and purchased receivables - SME

Memo item: Retail - Other than qualifying revolving, secured by residential real estate and purchased receivables - non-SME

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Risk weighted exposure amounts

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

TOTAL RISK EXPOSURE AMOUNT / TOTAL EXPOSURES

RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES

Standardised approach (SA)

SA exposure classes excluding securitisation positions

Central governments or central banks

Regional governments or local authorities

Public sector entities

Multilateral Development Banks

International Organisations

Institutions

Corporates

Retail

Secured by mortgages on immovable property and ADC exposures

Exposures in default

Covered bonds

Claims on institutions and corporates with a short-term credit assessment

Collective investments undertakings (CIU)

Equity

Other items

Securitisation positions SA

Internal ratings based Approach (IRB)

IRB approaches when neither own estimates of LGD nor Conversion Factors are used

Central governments and central banks

Institutions

Memo item: Corporates - SME

Corporates - Specialised Lending

Corporates - Other than specialised lending and purchased receivables

IRB approaches when own estimates of LGD and/or Conversion Factors are used

Central governments and central banks

Memo item: Corporates - SME

Corporates - Specialised Lending

Corporates - Other than specialised lending and purchased receivables

Memo item: Retail - Secured by immovable property - SME

Memo item: Retail - Secured by immovable property - non-SME

Retail - Qualifying revolving

Memo item: Retail - Other than qualifying revolving, secured by residential real estate and purchased receivables - SME

Memo item: Retail - Other than qualifying revolving, secured by residential real estate and purchased receivables - non-SME

Equity IRB

Securitisation positions IRB

Other non credit-obligation assets

Risk exposure amount for contributions to the default fund of a CCP

TOTAL RISK EXPOSURE AMOUNT FOR SETTLEMENT/DELIVERY

TOTAL RISK EXPOSURE AMOUNT FOR THE BUSINESS SUBJECT TO MARKET RISK

Risk exposure amount for business subject to market risk calculated by entities exclusively applying the simplified standardised approach (SSA)

Traded debt instruments

Equity

Foreign Exchange

Commodities

Risk exposure amount for Position, foreign exchange and commodities risks under internal models (IM)

TOTAL RISK EXPOSURE AMOUNT FOR OPERATIONAL RISK (OpR )

TOTAL RISK EXPOSURE AMOUNT FOR CREDIT VALUATION ADJUSTMENT

TOTAL RISK EXPOSURE AMOUNT RELATED TO LARGE EXPOSURES IN THE TRADING BOOK

OTHER RISK EXPOSURE AMOUNTS

Of which: Additional stricter prudential requirements based on Art 458

Of which: requirements for large exposures

Of which: due to modified risk weights for targeting asset bubbles in the residential and commercial property

Of which: due to intra financial sector exposures

Of which: Additional stricter prudential requirements based on Art 459

Of which: Additional risk exposure amount due to Article 3 CRR

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Expected loss amount

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Internal ratings based Approach (IRB)

IRB approaches when neither own estimates of LGD nor Conversion Factors are used

Central governments and central banks

Institutions

Memo item: Corporates - SME

Corporates - Specialised Lending

Corporates - Other than specialised lending and purchased receivables

IRB approaches when own estimates of LGD and/or Conversion Factors are used

Central governments and central banks

Memo item: Corporates - SME

Corporates - Specialised Lending

Corporates - Other than specialised lending and purchased receivables

Memo item: Retail - Secured by immovable property - SME

Memo item: Retail - Secured by immovable property - non-SME

Retail - Qualifying revolving

Memo item: Retail - Other than qualifying revolving, secured by residential real estate and purchased receivables - SME

Memo item: Retail - Other than qualifying revolving, secured by residential real estate and purchased receivables - non-SME

Equity IRB

OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Credit risk - number of institutions by approach

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Standardised Approach

Foundation IRB

Advanced IRB

Total number of institutions (using one or more of the credit risk approaches)

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Market risk - number of institutions by approach

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Standardised Approach

Internal Models

Total number of institutions (using one or more of the market risk approaches)

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Operational risk - number of institutions by approach

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Total number of institutions (using an operational risk approach)

Number of institutions

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Solvency ratio (%)

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

< 8

8 - 12

12 - 16

16 - 20

20

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Tier 1 ratio (%)

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

< 6

6 - 8

8 - 12

12 - 16

16

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Core Equity Tier 1 ratio (%)

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

< 4

4 - 6

6 - 8

8 - 12

12 - 16

16

TOTAL RISK EXPOSURE AMOUNT / TOTAL EXPOSURES

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Solvency ratio (%)

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

< 8

8 - 12

12 - 16

16 - 20

20

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Tier 1 ratio (%)

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

< 6

6 - 8

8 - 12

12-16

16

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Core Equity Tier 1 ratio (%)

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

< 4

4 - 6

6 - 8

8 - 12

12 - 16

16

Assets

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Solvency ratio (%)

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

< 8

8 - 12

12 - 16

16 - 20

20

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Tier 1 ratio (%)

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

< 6

6 - 8

8 - 12

12 - 16

16

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Core Equity Tier 1 ratio (%)

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

< 4

4 - 6

6 - 8

8 - 12

12 - 16

16

OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Capital buffers and Pillar II requirements

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Combined buffer requirement

Capital conservation buffer

Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State

Institution specific countercyclical capital buffer

Systemic risk buffer

Global Systemically Important Institution buffer

Other Systemically Important Institution buffer

Own funds requirements related to Pillar II adjustments

Orange Indicators

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Exposures to Corporates, of which SMEs - ORIGINAL EXPOSURE PRE CONVERSION FACTORS (Standardised Approach (SA))

Exposures to Retail, of which SMEs - ORIGINAL EXPOSURE PRE CONVERSION FACTORS (Standardised Approach (SA))

Exposures to Secured by mortgages on immovable property and ADC exposures, of which SMEs - ORIGINAL EXPOSURE PRE CONVERSION FACTORS (Standardised Approach (SA))

Orange Indicators - Reporters exceeding the threshold described in Article 5(5) of Regulation (EU) No 2021/451 (10 % non-domestic exposures to total exposures)

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Domestic Exposures to Secured by mortgages on immovable property and ADC exposures - ORIGINAL EXPOSURE PRE CONVERSION FACTORS (Standardised Approach (SA))

Domestic Exposures to Secured by mortgages on immovable property and ADC exposures, of which SMEs - ORIGINAL EXPOSURE PRE CONVERSION FACTORS (Standardised Approach (SA))

Domestic Exposures to Retail - secured by immovable property, of which Non-SME - ORIGINAL EXPOSURE PRE CONVERSION FACTORS (IRB approach)

DOMESTIC EXPOSURE WEIGHTED AVERAGE RISK WEIGHT (%) - Retail, Secured by immovable property, of which Non-SME (IRB approach)

DOMESTIC EXPOSURE VALUE - Retail, Secured by immovable property, of which Non-SME (IRB approach)

DOMESTIC EXPOSURE WEIGHTED AVERAGE LGD (%) - Retail, Secured by immovable property, of which Non-SME (IRB approach)

PD ASSIGNED TO THE OBLIGOR GRADE OR POOL (%) - Retail, Secured by immovable property, of which Non-SME domestic exposure (IRB approach)

Defaulted domestic exposures to Secured by mortgages on immovable property and ADC exposures (Standardised approach (SA))

Defaulted domestic exposures to Secured by mortgages on immovable property and ADC exposures, of which SME (Standardised approach (SA))

Defaulted domestic exposures to Retail, Secured by immovable property, of which Non-SME (IRB approach)

Domestic Exposures to Secured by mortgages on immovable property and ADC exposures - General and specific credit risk adjustments (Impairments) (Standardised approach (SA))

Domestic Exposures to Secured by mortgages on immovable property and ADC exposures, of which SME - General and specific credit risk adjustments (Impairments) (Standardised approach (SA))

Domestic Exposures to Retail, Secured by immovable property, of which Non-SME - General and specific credit risk adjustments (Impairments) (IRB approach)

Orange Indicators - Reporters below the threshold described in Article 5(5) of Regulation (EU) No 2021/451 (10 % non-domestic exposures to total exposures)

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

EXPOSURE WEIGHTED AVERAGE RISK WEIGHT (%) - Retail, Secured by immovable property, of which Non-SME (IRB approach)

EXPOSURE VALUE - Retail, Secured by immovable property, of which Non-SME (IRB approach)

EXPOSURE WEIGHTED AVERAGE LGD (%) - Retail, Secured by immovable property, of which Non-SME (IRB approach)

PD ASSIGNED TO THE OBLIGOR GRADE OR POOL (%) - Retail, Secured by immovable property, of which Non-SME (IRB approach)

Orange Indicators - FINREP reporters (IFRS and GAAP)

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Loans and advances to NFCs from Construction sector (Gross carrying amount)

Non-performing loans and advances to NFCs from Construction sector (Gross carrying amount)

Loans and advances to NFCs from Real estate sector (Gross carrying amount)

Non-performing loans and advances to NFCs from Real estate sector (Gross carrying amount)

Orange Indicators - FINREP reporters (IFRS and GAAP) - exceeding the threshold described in Article 5(5) of Regulation (EU) No 2021/451 (10 % non-domestic exposures to total exposures)

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Domestic loans and advances to NFCs from Construction sector (Gross carrying amount)

Domestic non-performing loans and advances to NFCs from Construction sector (Gross carrying amount)

Domestic loans and advances to NFCs from Real estate sector (Gross carrying amount)

Domestic non-performing loans and advances to NFCs from Real estate sector (Gross carrying amount)

Domestic Loans collateralized by residential immovable property to Households (Gross carrying amount)

Domestic Non-performing Loans collateralized by residential immovable property to Households (Gross carrying amount)

Domestic Loans collateralized by residential immovable property to Households - Accumulated impairment or Accumulated changes in fair value due to credit risk

Domestic Total assets

Orange Indicators - FINREP reporters (IFRS and GAAP) - below the threshold described in Article 5(5) of Regulation (EU) No 2021/451 (10 % non-domestic exposures to total exposures)

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Loans and advances to NFCs from Construction sector (Gross carrying amount)

Non-performing loans and advances to NFCs from Construction sector (Gross carrying amount)

Loans and advances to NFCs from Real estate sector (Gross carrying amount)

Non-performing loans and advances to NFCs from Real estate sector (Gross carrying amount)

Loans collateralized by residential immovable property to Households (Gross carrying amount)

Non-performing (credit impaired) loans collateralized by inmovable property (Carrying amount)

Orange Indicators

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

Leverage ratio reporting

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

O-SII banks

Total Leverage Ratio exposure - using a fully phased-in definition of Tier 1 capital (O-SII banks)

WEIGHTED AVERAGE LEVERAGE RATIO (%) - fully phased-in definition (O-SII banks)

Top 5 banks

Total Leverage Ratio exposure - using a fully phased-in definition of Tier 1 capital (Top 5 banks)

WEIGHTED AVERAGE LEVERAGE RATIO (%) - fully phased-in definition (Top 5 banks)

All banks

Total Leverage Ratio exposure - using a fully phased-in definition of Tier 1 capital

Tier 1 capital - fully phased-in definition

Orange Indicators - Reporters exceeding the threshold described in Article 5(5) of Regulation (EU) No 2021/451 (10 % non-domestic exposures to total exposures)

Domestic banking groups (consolidated) and stand-alone banks

SSM Categories

A. Large

B. Medium

C. Small

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Number of credit institutions exceeding the threshold described in Article 5.1(a)(iv) of Regulation (EU) No 2021/451

ANNEX II