EN Annex IV FINREP TEMPLATES FOR GAAP

Transcription

1 EN Annex IV Annexe - Bijlage Circulaire NBB_2016_06 - REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS (SIMPLIFIED) - V FINREP TEMPLATES FOR GAAP TEMPLATE NUMBER TEMPLATE CODE NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE PART 1 [QUARTERLY FREQUENCY] Balance Sheet Statement [Statement of Financial Position] 1.1 F Balance Sheet Statement: assets 1.2 F Balance Sheet Statement: liabilities 1.3 F Balance Sheet Statement: equity 2 F Statement of profit or loss 3 F Statement of comprehensive income Breakdown of financial assets by instrument and by counterparty sector 4,1 F Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading 4,2 F Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss 4,3 F Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets 4,4 F Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments 4,5 F Subordinated financial assets 4,6 F Breakdown of financial assets by instrument and by counterparty sector: trading financial assets 4,7 F Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss 4,8 F Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity 4,9 F Breakdown of financial assets by instrument and by counterparty sector: non-trading debt instruments measured at a cost-based method 4.10 F Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets 5 F Breakdown of loans and advances by product 6 F Breakdown of loans and advances to non-financial corporations by NACE codes 7 F Financial assets subject to impairment that are past due or impaired Breakdown of financial liabilities 8,1 F Breakdown of financial liabilities by product and by counterparty sector 8,2 F Subordinated financial liabilities Loan commitments, financial guarantees and other commitments 9,1 F Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given 9,2 F Loan commitments, financial guarantees and other commitments received 10 F Derivatives - Trading Derivatives - Hedge accounting 11,1 F Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge 11,2 F Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk 12 F Movements in allowances for credit losses and impairment of equity instruments Collateral and guarantees received 13,1 F Breakdown of loans and advances by collateral and guarantees 13,2 F Collateral obtained by taking possession during the period [held at the reporting date] 13,3 F Collateral obtained by taking possession [tangible assets] accumulated 14 F Fair value hierarchy: financial instruments at fair value 15 F Derecognition and financial liabilities associated with transferred financial assets Breakdown of selected statement of profit or loss items 16,1 F Interest income and expenses by instrument and counterparty sector 16,2 F Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument 16,3 F Gains or losses on financial assets and liabilities held for trading by instrument 16,4 F Gains or losses on financial assets and liabilities held for trading by risk 16,5 F Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument 16,6 F Gains or losses from hedge accounting 16,7 F Impairment on financial and non-financial assets Reconciliation between accounting and CRR scope of consolidation: Balance Sheet 17,1 F Reconciliation between accounting and CRR scope of consolidation: Assets 17,2 F Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given 17,3 F Reconciliation between accounting and CRR scope of consolidation: Liabilities 18 F Performing and non-performing exposures 19 F Forborne exposures PART 2 [QUATERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING] Geographical breakdown 20,1 F Geographical breakdown of assets by location of the activities 20,2 F Geographical breakdown of liabilities by location of the activities 20,3 F Geographical breakdown of main statement of profit or loss items by location of the activities 20,4 F Geographical breakdown of assets by residence of the counterparty 20,5 F Geographical breakdown of off-balance sheet exposures by residence of the counterparty 20,6 F Geographical breakdown of liabilities by residence of the counterparty 20,7 F Geographical breakdown by residence of the counterparty of loans and advances to non-financial corporations by NACE codes 21 F Tangible and intangible assets: assets subject to operating lease Asset management, custody and other service functions 22,1 F Fee and commission income and expenses by activity 22,2 F Assets involved in the services provided PART 3 [SEMI-ANNUAL] Off-balance sheet activities: interests in unconsolidated structured entities 30,1 F Interests in unconsolidated structured entities 30,2 F Breakdown of interests in unconsolidated structured entities by nature of the activities Related parties 31,1 F Related parties: amounts payable to and amounts receivable from 31,2 F Related parties: expenses and income generated by transactions with PART 4 [ANNUAL] Group structure 40,1 F 40.1 Group structure: "entity-by-entity" 40,2 F Group structure: "instrument-by-instrument" Fair value 41,1 F Fair value hierarchy: financial instruments at amortised cost 41,2 F Use of the Fair Value Option 41,3 F Hybrid financial instruments not designated at fair value through profit or loss 42 F Tangible and intangible assets: carrying amount by measurement method 43 F Provisions Defined benefit plans and employee benefits 44,1 F Components of net defined benefit plan assets and liabilities 44,2 F Movements in defined benefit plan obligations 44,3 F Memo items [related to staff expenses] Breakdown of selected items of statement of profit or loss 45,1 F Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio 45,2 F Gains or losses on derecognition of non-financial assets other than held for sale 45,3 F Other operating income and expenses 46 F Statement of changes in equity COLOUR CODE IN TEMPLATES: Templates and lines not to be reported under simplified reporting (index) and under BGAAP (templates 1.1 to 40) In columns "Mapping BE": means partial reporting (split of one caption in different cells of the FINREP templates) In FINREP columns: cells that are not to be reported in accordance with Annex IV of Regulation 680/2014 Parts for National GAAP reporters in Annex IV of Regulation 680/2014 Changes compared to the previous edition (ed. NBB_2016_06) of the FINREP solo tables & Circular letter 1

2 List of general comments by table General All references below are made to Schema A captions except if explicitely mentioned differently If the dirty price method is applied, the gross carrying to be reported in certain tables is the gross amount including accruals and excluding any adjustment for impairment. Table F1.1 & F1.2 As per FINREP instructions (EBA draft ITS 8 March 2016), the dirty applies approach applies for all financial instruments and means: 1. The carrying amount of financial assets and liabilities shall include accrued interest. If recognised under the relevant National GAAP based on BAD, accruals and deferrals of financial instruments including interest accrual, premiums and discounts or transaction costs shall be reported together with the instrument and not as other assets (NB: it should be noted that the transaction costs do not include the costs which, in accordance with to article 27bis, 5 of the accounting Royal Decree of 23 September 1992, must be capitalized as intangible fixed asset) 2. The carrying amount of derivatives shall be the carrying amount under National GAAP including accruals, premium values and provisions if applicable. This implies that the interest accruals reported under schema A rubriques 162 and 262 will have to be allocated to the respective lines in which the finacial instruments to which those interest accruals relate are reported. The provisions booked under and of schema A are split over FINREP Assets and Liabilities table based on an instrument allocation. The part of these provisions concerning identified assets would thereby follow the IFRS presentation and come in deduction of the assets value. The part of these provisions concerning identified liabilities or (negative fair valued) derivatives would then be booked on the liability side. In order to align as much as possible with the FINREP reporting on the consolidated accounts, the provisions determined on a collective basis are expected to be split as far as possible by nature of assets. Other provisions for other risks and cost (Schema A, table 00.20, line 253.5) has to be split over table 1.2 (lines 180, 190, 200, 210, 230) and FINREP F 1.1, (line 360), If related to the elements of the those lines. Otherwise Other provisions for other risks and cost (Schema A, table 00.20, line 253.5) remains under line 230 Other Provisions, table 1.2. As per FINREP instructions, investments in "subsidiaries, joint ventures and associates (line 260 of table 1.1) include the investments in associates, joint ventures and subsidiaries which are not fully or proportionally consolidated. As a result, equity instruments related to consolidated entites are included under the line 235 of table 1.1 Table F2 It should be noted that lines 451 and 452 can not be mapped since the FINREP template provides the profit or (-) loss after tax and before prélèvements sur les impôtts differés et sur les reserves immunisées / Onttrekking aan uitgestelde belastingen en aan de belastingvrije reserves. The total interest income / expenses will be centralized and reported in the total lines, respectively line and line 090. This implies that the off which lines for Derivatives - Hegde accouninting, interest rate risk, interest income on Liabilities, interest expenses on Assets, Other Assets, and Other Liabilities should be reported for information purposes. In the Other Assets & Other Liabilities categories, only the interest income & expenses of the rest categories will be reported. Table F4 Table 4.9: Impaired assets are those assets which under schema-a are either reported as "onzeker verloop/encours incertain" or "oninbare en dubieuze vorderingen/créances non recouvrables Table 4.9: Specific allowance includes provisions (Schema A account 251.9, and 253,4) and "intérêts réservés/gereserveerde interesten" If the the dirty price method is used, also colum and 020 have to be reported in table 4.9 Table F5 Amounts to be reported in this table are the amounts including accruals and before impairment, if the 'dirty price method' is applied. The breakdown of the assets (loans & advances) in table 5 should be made in accordance with the relevant product' Table F6 The EBA definition of non-performing exposures should be applied. The report is a partial breakdown of 'loans & Advance' row 233 in Table 1.1 If the 'dirty price method' is applied accruals should be included. Table F8 Refer to comments under table 1.1 & 1.2 as regards the definition of the "carrying amount" (dirty price approach). In case that the 'dirty price method' is applied the accruals should be include in the reported amount. Table F9 Please indicate the nomimal amount in the table 9 as follows (Nominal amounts are exposure values before applying conversion factors and credit risk mitigation): For off-balance sheet exposures, the Nominal amount is the amount that best represents the institution's maximum exposure to credit risk without taking account of any collateral held or other credit enhancements. For financial guarantees given, the nominal amount is the maximum amount the entity could have to pay if the guarantee is called on. For loan commitments, the nominal amount is the undrawn amount that the institution has committed to lend. Nominal amounts are exposure values before applying conversion factors and credit risk mitigation techniques.) Table F10 For derivatives, the carrying amount should be understood as the Dirty Price of the instrument (including accrued interests) The mapping BE includes only the part of Schema A accounts related to trading as presented in table 1.1 The reporting BE includes the notional amount and the mark-to-market values for non-hedging trading derivatives instruments Table F11 Table 11.2: The mapping BE includes only the part of Schema A accounts (part of 322) related to hedging

3 Table F12 Write offs of provision already recognised should be reported as other adjustments (column 060) and not as decrease of impairment allowance (column 30). Only write offs that exceed accumulated provisions already recognised should be recorded as Value adjustments recorded directly to PL (column 090). Table F14 Table 14 is not mandatory for national GAAP reporters. However banks who decide to fill-in the table should do this completely. Fair values should be defined by reference to the IFRS13 principles. Institutions who report this information in IFRS-based FINREP may reuse it for the solo FINREP. Table F16 For the reporting of the negative interest rates also the relevant accrual accounts have to be taken in account mutatis mutandis. The breakdowns of the negative interest rates have to be recorded in table 16 in accordance with their instrument category. Table F20 Table 20.6: For non-derivative Financial Liabilites and derivatives, the carrying amount is the amount reported on the face of the balance sheet - hence including accrued (payable) interests Table F40 The scope of this table covers subsidiaries, joint ventures & associates as of reporting date. All subsidiaries, regardless the activity they perform shall be reported. The reporting covers all subsidiaries (control) and investments in associates, joint ventures and subsidiaries even if they are not fullly or proportionally consolidated

4 Breakdow n in table 1. Balance Sheet Statement [Statement of Financial Position] 1.1 Assets based on BAD Carrying amount Comments BE Mapping BE Rationale BGAAP denomination The dirty price approach applies to all interest bearing instruments included in the various categories hereunder. Cash, cash balances at central banks and other demand deposits BAD art 4.Assets(1) IAS 1.54 (i) For all instruments in this category, the reference to the Schema A account of the instrument must systematically be completed with a due reference to interest accruals from T 00.10/Line 162/column Cash on hand Cash on hand 030 Cash balances at central banks BAD art 13(2); Cash balances at central banks 040 Other demand deposits Other demand deposits 040 Other demand deposits 40 Other demand deposits / / / / / / / Column / Caisse Encaisse auprès d'agents délégués Banques centrales Avoirs de réserve monétaire Prêts au jour le jour Nos comptes à vue < 1 mois Offices de chèques postaux 040 Other demand deposits A account 150 which covers doubtful or unrecoverable receivables registered in Schema A account / account 150 is mapped to FINREP F 1.1, line 232, 233, 236 and CREANCES NON RECOUVRABLES OU DOUTEUSES 040 Other demand deposits It includes only the amounts provisioned in order to cover the risk of loss on receivables with an uncertain future registered in Schema A account 110 T / Line / account is mapped to FINREP F 1.1, line 233 and Réductions de valeur sur risques de crédit à évolution incertaine 050 Financial assets held for trading 4th Directive art 42a(1), (5a); IAS 39.9 IFRS 7.8(a)(ii); IAS 39.9, AG Derivatives CRR Annex II IAS Equity instruments ECB/2008/32 Annex 2.Part IAS Debt securities 1.24, , Loans and advances 1.24, , 27 4

5 Breakdow n in table based on BAD Carrying amount Comments BE Mapping BE Rationale BGAAP denomination 091 Trading financial assets 1.15 Trading financial assets has the same meaning as under the relevant National GAAP based on BAD. Under National GAAP based on BAD, derivatives that are not held for hedge accounting shall be reported in this item without regarding the method applied to measure these contracts. Institutions shall include derivatives contracts in the balance sheet only when these contracts are recognised in accordance with the relevant accounting framework. The carrying amount of derivatives includes accrued interest (dirty price). For all instruments in this category, the reference to the Schema A account of the instrument must systematically be completed with a due reference to interest accruals from T 00.10/Line 162/column Derivatives A account which covers derivatives in trading / account is mapped to FINREP F 1.1, line 240 and Autres créances 092 Derivatives 092 Derivatives A account 143 which covers the trading derivative MTM A account 161 which covers the coupon for derivatives in trading if paid in advance 143 / 161 / account 143 is mapped to FINREP F 1.1, line 240, 340 and 360 Derivatives are mapped including interest (dirty price). The remaining part of Schema A account 161 is mapped to FINREP F 1.1, line 240 and Actifs divers 161. Charges à reporter 092 Derivatives CRR Annex II; A account 162 which covers the accrued interests, premiums and fair value revaluation of derivatives in trading 162 / Derivatives are mapped including interest (dirty price). The remaining part of Schema A account 162 is mapped to the respective financial instrument (dirty price approach) or to FINREP F 1.1, line 360 for the residual part 162. Produits acquis 093 Equity instruments ECB/2008/32 Annex 2.Part Equity instruments 093 Equity instruments 094 Debt securities 1.24, Debt securities 094 Debt securities 094 Debt securities 094 Debt securities 094 Debt securities 094 Debt securities / / / Column / / / / / / Column / Actions et parts de société Actions et parts de société Autres valeurs mobilières. Autres Effets publics Autres titres négociables à court terme Emprunts des administrations publiques > 1 an Autres emprunts > 1 an Autres valeurs mobilières Effets publics Titres émis par des établissements de crédit

6 Breakdow n in table based on BAD Carrying amount Comments BE Mapping BE Rationale BGAAP denomination 094 Debt securities / Autres titres négociables à court terme 094 Debt securities / Emprunts des administrations publiques > 1 an 094 Debt securities / Emprunts des établissements de crédit > 1 an 094 Debt securities / Autres emprunts > 1 an 094 Debt securities 095 Loans and advances 1.24, Financial assets designated at fair value through profit 4th Directive art 42a(1), (5a); IAS 39.9 or loss IFRS 7.8(a)(i); IAS Equity instruments ECB/2008/32 Annex 2.Part IAS Debt securities 1.24, , Loans and advances 1.24, , Available-for-sale financial assets 4th Directive art 42a(1), (5a); IAS 39.9 IFRS 7.8(d); IAS Equity instruments ECB/2008/32 Annex 2.Part IAS Debt securities 1.24, , Loans and advances 1.24, , Non-trading non-derivative financial assets measured at fair value through profit or loss 4th Directive art 42a(1), (4) Equity instruments ECB/2008/32 Annex 2.Part Debt securities 1.24, Loan and advances 4th Directive art 42a(1), (4)(b); 1.24, Non-trading non-derivative financial assets measured at fair value to equity 4th Directive art 42a(1); art 42c (2) Equity instruments ECB/2008/32 Annex 2.Part Debt securities 1.24, Loans and advances 4th Directive art 42a(1), (4)(b); 1.24, / Column Autres valeurs mobilières à revenu fixe 180 Loans and receivables 4th Directive art 42a(4)(b),(5a); IAS 39.9 IFRS 7.8(c); IAS 39.9, AG16, AG26; Debt securities 1.24, , Loans and advances 1.24, , 27 4

7 Breakdow n in table based on BAD Carrying amount Comments BE Mapping BE Rationale BGAAP denomination 210 Held-to-maturity investments 4th Directive art 42a(4)(a),(5a); IAS 39.9 IFRS 7.8(b); IAS 39.9, AG16, AG Debt securities 1.24, , Loans and advances 1.24, , Non-trading debt instruments measured at a costbased method BAD art 37.1; art 42a(4)(b); Annex V.Part It includes the dirty price of For all financial instruments measured at instruments in cost or amortised cost. For all this category, instruments in this category, the reference to interest accrual, premiums and the Schema A discounts or transaction costs shall account of the be reported together with the instrument must instrument and not as other assets. systematically Financial instruments in the banking be completed book could be partially under with a due FINREP 1.1, line 231 and partially reference to under 234 (if measured at interest accruals "LOCOM") from T 00.10/Line 162/column Debt securities A account which covers debt / Column securities measured at cost or 05 amortised cost. account is mapped to FINREP F 1.1, line Effets publics 232 Debt securities 232 Debt securities 232 Debt securities 232 Debt securities 1.24, Debt securities A account which covers debt securities measured at cost or amortised cost. A account which covers debt securities measured at cost or amortised cost. A account which covers debt securities measured at cost or amortised cost. A account which covers debt securities measured at cost or amortised cost. A account which covers debt securities measured at cost or amortised cost / account is mapped to FINREP F 1.1, line / account is mapped to FINREP F 1.1, line / account is mapped to FINREP F 1.1, line / account is mapped to FINREP F 1.1, line / account is mapped to FINREP F 1.1, line Titres émis par des établissements de crédit Autres titres négociables à court terme Emprunts des administrations publiques > 1 an Emprunts des établissements de crédit > 1 an Autres emprunts > 1 an 232 Debt securities A account which covers debt / Column securities measured at cost or 05 amortised cost. account is mapped to FINREP F 1.1, line Autres valeurs mobilières 232 Debt securities A account 150 which covers doubtful or unrecoverable receivables registered in Schema A account 133 and / account 150 is mapped to FINREP F 1.1, line 040, 233, 236 and CREANCES NON RECOUVRABLES OU DOUTEUSES 232 Debt securities A account which covers subordinated debt securities on affiliated companies / Column 05 account is mapped to FINREP F 1.1, line Créances subordonnées sur des entreprises liées 232 Debt securities 232 Debt securities A account which covers subordinated debt securities on companies linked by participating interests A account which covers the provisions for the debt securities booked under Schema A account 133 and / Column 05 T / Line / Column 05 account is mapped to FINREP F 1.1, line 233 account is mapped to FINREP F 1.1, line Créances subordonnées sur d'autres entreprises avec lesquelles il existe un lien de participation 252. Réductions de valeur sur valeurs mobilières et titres négociables

8 Breakdow n in table based on BAD Carrying amount Comments BE Mapping BE Rationale BGAAP denomination 232 Debt securities T / Line A account which covers the / provision built up for debt securities in foreign currencies, transferable securities and other financial instruments. account is mapped to FINREP F 1.1, line 233, 235, 236 and pour risques résultant de positions en devises, en valeurs mobilières et en autres instruments financiers 233 Loans and advances 1.24, Loans and advances 233 Loans and advances 233 Loans and advances / Column / Column / Column / >= 1 mois et <= 1 an > 1 an Créances résultant de mobilisations et d'avances 121. Crédits accordés à l'origine par l'établissement 233 Loans and advances 233 Loans and advances A account 150 which covers doubtful or unrecoverable receivables registered in Schema A account 110 and / Column / account 150 is mapped to FINREP F 1.1, line 040, 232, 236 and Valeurs à l'encaissement 150. CREANCES NON RECOUVRABLES OU DOUTEUSES 233 Loans and advances A account which covers loans on affiliated companies / Column 05 account is mapped to FINREP F 1.1, line Créances subordonnées sur des entreprises liées 233 Loans and advances A account which covers loans on companies linked by participating interests / Column 05 account is mapped to FINREP F 1.1, line Créances subordonnées sur d'autres entreprises avec lesquelles il existe un lien de participation 233 Loans and advances It includes only the amounts provisioned in order to cover the risk of loss on receivables with an uncertain future registered in Schema A account 110 and 120 T / Line / account is mapped to FINREP F 1.1, line 040 and Réductions de valeur sur risques de crédit à évolution incertaine 233 Loans and advances 234 Other non-trading non-derivative financial assets BAD art 35-37; A account which covers the provision built up for loans in foreign currencies, transferable securities and other financial instruments. It includes the dirty price of financial instruments not measured at cost or amortised: - financial instrument measured at Locom (i.e. for liquidity support), except perpetuals which are assimilated to at cost measurement - participation between 0-20 % in equity instruments, debt instruments or loans and advances. For all instruments in this category, interest accrual, premiums and discounts or transaction costs shall be reported together with the instrument and not as other assets. T / Line / account is mapped to FINREP F 1.1, line 232, 235, 236 and 360 For all debt securities in this category, the reference to the Schema A account of the instrument must systematically be completed with a due reference to interest accruals from T 00.10/Line 162/column 5 Under National GAAP based on BAD, Other non-trading nonderivative financial assets shall include financial assets that do not qualify for inclusion in other accounting portfolios. This accounting portfolio includes, among others, financial assets that are measured at the lower of their amount at initial recognition or their fair value (so-called Lower Of Cost Or Market or LOCOM ) pour risques résultant de positions en devises, en valeurs mobilières et en autres instruments financiers 235 Equity instruments ECB/2008/32 Annex 2.Part Equity instruments 235 Equity instruments A account which covers participating interests in affiliated companies Table / Line / Column / Column / Column 05 account is mapped to FINREP F 1.1, line Actions et parts de société Autres valeurs mobilières. Autres Participations dans des entreprises liées

9 Breakdow n in table based on BAD Carrying amount Comments BE Mapping BE Rationale BGAAP denomination 235 Equity instruments 235 Equity instruments 235 Equity instruments A account which covers participations > 20% and < 50% A account which covers the provision built up for foreign currencies, transferable securities and other financial instruments / Column / Column 05 T / Line / account is mapped to FINREP F 1.1, line 260 account is mapped to FINREP F 1.1, line 232, 233, 236 and Participations dans d'autres entreprises avec lesquelles il existe un lien de participation Actions et parts de société pour risques résultant de positions en devises, en valeurs mobilières et en autres instruments financiers 236 Debt securities 236 Debt securities 236 Debt securities 236 Debt securities 1.24, Debt securities 236 Debt securities 236 Debt securities 236 Debt securities A account which covers bonds held for liquidity support in LOCOM A account which covers bonds held for liquidity support in LOCOM A account which covers bonds held for liquidity support in LOCOM A account which covers bonds held for liquidity support in LOCOM A account which covers bonds held for liquidity support in LOCOM A account which covers bonds held for liquidity support in LOCOM A account 150 which covers doubtful or unrecoverable receivables registered in Schema A account 133 and 135 T / account is mapped to FINREP F 1.1, line / account is mapped to FINREP F 1.1, line / account is mapped to FINREP F 1.1, line / account is mapped to FINREP F 1.1, line / account is mapped to FINREP F 1.1, line / account is mapped to FINREP F 1.1, line / Column / account 150 is mapped to FINREP F 1.1, line 040, 232, 233 and Effets publics Titres émis par des établissements de crédit Autres titres négociables à court terme Emprunts des administrations publiques > 1 an Emprunts des établissements de crédit > 1 an Autres emprunts > 1 an Autres valeurs mobilières à revenu fixe 150. CREANCES NON RECOUVRABLES OU DOUTEUSES

10 Breakdow n in table based on BAD Carrying amount Comments BE Mapping BE Rationale BGAAP denomination 236 Debt securities A account which covers amounts provisioned for debt securities registered in Schema A account 133 and 135 T / Line / Column 05 account is mapped to FINREP F 1.1, line Réductions de valeur sur valeurs mobilières et titres négociables 236 Debt securities T / / A account which covers the provision built up for debt securities in foreign currencies, transferable securities and other financial instruments account is mapped to FINREP F 1.1, line 232, 233, 235 and pour risques résultant de positions en devises, en valeurs mobilières et en autres instruments financiers 237 Loans and advances A account which covers the part different from derivatives / account 122. is mapped to FINREP F 1.1, line 092 and Autres créances 240 Derivatives Hedge accounting A account which covers hedging derivatives (i.e. futures initial and variation margin) / account is mapped to FINREP F 1.1, line 092 and Autres créances 240 Derivatives Hedge accounting 240 Derivatives Hedge accounting A account 143 which covers the hedging derivatives A account 161 which covers the coupon for hedging derivatives if paid in advance 143 account 143 is mapped to FINREP F 1.1, line 092, 340 and / Derivatives are mapped including interest (dirty price). The remaining part of Schema A account 161 is mapped to FINREP F 1.1, line 092 and Actifs divers 161. Charges à reporter 240 Derivatives Hedge accounting 4th Directive art 42a(1), (5a); art 42c(1)(a); IAS 39.9; 1.19 IFRS 7.22(b); IAS A account 162 which covers the accrued interests, premiums and fair value revaluation of hedging derivatives 162 / Derivatives are mapped including interest (dirty price). The remaining part of Schema A account 162 is mapped to the respective financial instrument (dirty price approach" or to FINREP F 1.1, line 360 for the residual part" 162. Produits acquis Fair value changes of the hedged items in portfolio hedge of interest rate risk Investments in subsidiaries, joint ventures and associates Investments in subsidiaries, joint ventures and associates 4th Directive art 42a(5), (5a); IAS 39.89A (a) BAD art 4.Assets(7)-(8); 4th Directive art 17; 2.4 IAS 39.89A(a) IAS 1.54(e); 2.4 4, 40 A account which covers participating interests in affiliated companies A account which covers participations > 20% and < 50% / Column / Column 05 account is mapped to FINREP F 1.1, line 235 account is mapped to FINREP F 1.1, line Participations dans des entreprises liées Participations dans d'autres entreprises avec lesquelles il existe un lien de participation

11 Breakdow n in table based on BAD Carrying amount Comments BE Mapping BE Rationale BGAAP denomination 270 Tangible assets BAD art 4.Assets(10) 280 Property, Plant and Equipment IAS 16.6; IAS 1.54(a) 21, / 172. Immobilisations corporelles 290 Investment property IAS 40.5; IAS 1.54(b) 300 Intangible assets BAD art 4.Assets(9); CRR art 4(115) IAS 1.54(c); CRR art 4(115) 310 Goodwill BAD art 4.Assets(9); CRR art 4(113) IFRS 3.B67(d); CRR art 4(113) 21, 42 A account 174 which covers goodwill 174 / account 174 is mapped to FINREP F 1.1, line Immobilisations incorporelles 320 Other intangible assets BAD art 4.Assets(9) IAS 38.8,118 21, / 173. Frais d'établissement 320 Other intangible assets A account 174 which covers the part different from goodwill 174 / account 174 is mapped to FINREP F 1.1, line Immobilisations incorporelles 330 Tax assets IAS 1.54(n-o) 340 Current tax assets IAS 1.54(n); IAS Deferred tax assets 4th Directive art 43(1)(11); CRR art 4(106) IAS 1.54(o); IAS 12.5; CRR art 4(106) 360 Other assets A account 143 which covers tax receivables No correspondent in BGAAP 143 / 141 / account 143 is mapped to FINREP F 1.1, line 092, 240 and Actifs divers 141. Métaux précieux 360 Other assets 142 / 142. Biens destinés à la revente 360 Other assets A account 143 which covers the part different from derivatives and tax receivables 143 / account 143 is mapped to FINREP F 1.1, line 092, 240 and Actifs divers 360 Other assets A account 150 which covers doubtful or unrecoverable receivables registered in Schema A account 120 and / account 150 is mapped to FINREP F 1.1, line 040, 232, 233 and CREANCES NON RECOUVRABLES OU DOUTEUSES 360 Other assets A account 161 which covers all except derivativess. 161 / account 161 is mapped to FINREP F 1.1, line 092 and Charges à reporter 360 Other assets A account 162 which covers does not concern interest accruals on all interest bearing financial instruments a they are to be reported on a dirty price basis). 162 / account 162 is mapped to FINREP F 1.1, line 092 and Produits acquis 360 Other assets 360 Other assets It includes only the amounts provisioned in order to cover the risk of loss on receivables with an uncertain future registered in Schema A account / Column 05 T / Line / account is mapped to FINREP F 1.1, line 040 and Autres immobilisations financières 251. Réductions de valeur sur risques de crédit à évolution incertaine 360 Other assets T / Line A account which covers the / provision built up for other assets in foreign currencies, transferable securities and other financial instruments. account is mapped to FINREP F 1.1, line 232, 233, 235 and 236 and F 1.2, lines 062, 063, 065, 150 and pour risques résultant de positions en devises, en valeurs mobilières et en autres instruments financiers 360 Other assets 370 Non-current assets and disposal groups classified as held for sale IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6 A account which covers the provision built up for positions in precious metals others than tradable gold T / Line / account is mapped to FINREP F 1.2, lines 180, 190, 200, 210 and pour autres risques et charges

12 Breakdow n in table based on BAD Carrying amount Comments BE Mapping BE Rationale BGAAP denomination 380 TOTAL ASSETS BAD art 4 Assets IAS 1.9(a), IG 6 FINREP F 1.1 / Lines / Column

13 Breakdown in table 1. Balance Sheet Statement [Statement of Financial Position] EN 1.2 Liabilities based on BAD Carrying amount Comments Mapping Be Rationale BGAAP denomination Financial liabilities held for trading 4th Directive art 42a(1), (5a); IFRS 7.8 (e) (ii); IAS 39.9, IAS 39.9, AG AG Derivatives CRR Annex II IAS 39.9, AG 15(a) Short positions IAS 39.AG 15(b) Deposits ECB/2008/32 Annex 2.Part 2.9, 1.30 ECB/2008/32 Annex 2.Part 2.9, Debt securities issued Other financial liabilities Trading financial liabilities 4th Directive art 42a(3) Derivatives CRR Annex II; A account 242 which covers (payable) interest accruals on trading derivatives T / Line 242 / The remaining part of Schema A account 242 is mapped to FINREP F line 280 Autres passifs A account which covers amounts related to derivatives T / Line / The remaining part of Schema A account is mapped to the respective financial instruments on a best effort basis (dirty price approach). The residual part that can not be allocated to individual lines of financial instruments is mapped to FINREP F 1.2, line 230. Provisions: Pour risques résultant de positions en devises, en valeurs mobilières et en autres instruments financiers It includes only the part of schema A account 261 which covers the (payable) accrued interests, premiums and fair value revaluation of derivatives in trading It includes only the part of schema A account 262 which covers the coupon for derivatives in trading if received in advance T / Line 261 / T / Line 262 / The remaining part of Schema A account 261 is mapped to FINREP F 1.2, line 280 The remaining part of Schema A account 262 is mapped to the other respective financial instruments (dirty price approach) and the residual part to FINREP F 1.2, line 280 Comptes de régularisation Comptes de régularisation 063 Short positions 8 A account which covers amounts related to short positions T / Line / T / Line / The remaining part of Schema A account is mapped to the respective financial instruments on a best effort basis (dirty price approach). The residual part that can not be allocated to individual lines of financial instruments is mapped to FINREP F 1.2, line 230. Position à la baisse du portefeuille commercial de valeurs mobilières et autres titres négociables Provisions: Pour risques résultant de positions en devises, en valeurs mobilières et en autres instruments financiers 064 Deposits ECB/2008/32 Annex 2.Part 2.9; Debt securities issued A account which covers amounts related to issued debt T / Line / The remaining part of Schema A account is mapped to the respective financial instruments on a best effort basis (dirty price approach). The residual part that can not be allocated to individual lines of financial instruments is mapped to FINREP F 1.2, line 230. Provisions: Pour risques résultant de positions en devises, en valeurs mobilières et en autres instruments financiers 13

14 Breakdown in table EN based on BAD Carrying amount Comments Mapping Be Rationale BGAAP denomination A account 262 which covers the (payable) accrued interests, premiums and fair value revaluation T / Line 262 / The remaining part of Schema A account 262 is mapped to the other respective financial instruments (dirty price approach) and the residual part to FINREP F 1.2, line 280 Comptes de régularisation 066 Other financial liabilities A account which covers amounts related to financial liabilities T / Line / The remaining part of Schema A account is mapped to the respective financial instruments on a best effort basis (dirty price approach). The residual part that can not be allocated to individual lines of financial instruments is mapped to FINREP F 1.2, line 230. Provisions: Pour risques résultant de positions en devises, en valeurs mobilières et en autres instruments financiers A account 262 which covers the (payable) accrued interests, premiums and fair value revaluation T / Line 262 / The remaining part of Schema A account 262 is mapped to the other respective financial instruments (dirty price approach) and the residual part to FINREP F 1.2, line 280 Comptes de régularisation 070 Financial liabilities designated at fair value through profit or loss 4th Directive art 42a(1), (5a); IAS Deposits ECB/2008/32 Annex 2.Part 2.9; 1.30 IFRS 7.8 (e)(i); IAS ECB/2008/32 Annex 2.Part 2.9; Debt securities issued Other financial liabilities Financial liabilities measured at amortised cost 4th Directive art 42a(3), (5a); IFRS 7.8(f); IAS IAS Deposits ECB/2008/32 Annex 2.Part 2.9; 1.30 ECB/2008/32 Annex 2.Part 2.9; Debt securities issued Other financial liabilities Non-trading non-derivative financial liabilities measured at a cost-based method 4th Directive art 42a(3) 8 For all instruments in this category, the dirty price approach implies to includes the part of Schema A account 262 which covers the (payable) accrued interests, premiums and fair value revaluation T / Line 262 / The remaining part of Schema A account 262 is mapped to the other respective financial instruments (dirty price approach) and the residual part to FINREP F 1.2, line 280 Comptes de régularisation 142 Deposits ECB/2008/32 Annex 2.Part 2.9; T / Line / T / Line / T / Line / T / Line / Leurs comptes à vue Avances en comptes courants Emprunts au jour le jour Dettes résultant de mobilisations et d'avances - par cessionretrocession de titres émis par d'autres entités que les administrations publiques T / Line / Dettes résultant de mobilisations et d'avances - par cessionretrocession de titres émis par les administrations publiques T / Line / Comptes à terme T / Line / T / Line / T / Line / T / Line / Dépôts à vue A terme ou avec préavis < 1 mois A terme ou avec préavis >= 1 mois et <= 1 an A terme ou avec préavis > 1 an 14

15 Breakdown in table EN based on BAD Carrying amount Comments Mapping Be Rationale BGAAP denomination T / Line / T / Line / T / Line / Dépôts spéciaux Dépôts d'épargne réglementés Liés à des prêts hypothécaires 143 Debt securities issued Other financial liabilities T 00,20 / Line / T / Line 239 / T / Line 271 / T / Line 272 / T / Line / T / Line / Column 06 T / Line / Column 07 T / Line / Column 08 T / Line / According to the definition of deposits in the ECB BSI Regulation ( ECB/2008/32) repurchase agreements as mentioned in schema A T 00.20, can be included in the deposit reporting of template F1.2, 142. Dettes en raison des opérations de conventions de cessionrétrocession de titres Dettes réprésentées par un titre Obligations subordonnées convertibles Obligations subordonnées non convertibles Dettes résultant de mobilisations et d'avances (hors & ) Dettes résultant de mobilisations et d'avances (hors & ) Dettes résultant de mobilisations et d'avances (hors & ) Dettes résultant de mobilisations et d'avances (hors & ) Dettes d'emprunts assortis de sûretés réelles, d autre que par cession-rétrocession de titres T / Line / Autres dettes 150 Derivatives Hedge accounting 4th Directive art 42a(1), (5a), art 42c(1)(a); 1.23 IFRS 7.22(b); IAS 39.9; A account which covers accrued (payable) part of hedging operations T / Line 273 / T / Line 274 / T / Line / + where relevant interest accruals on hedging derivatives (Schema A - 262) The remaining part of Schema A account is mapped to FINREP F 1.2, lines 062, 063, 065, 066, 230 and FINREP F 1.1, lines 232,233,235,236 and 360 Autres emprunts subordonnés à terme Avances subordonnées Provisions: Pour risques résultant de positions en devises, en valeurs mobilières et en autres instruments financiers 160 Fair value changes of the hedged items in portfolio hedge of interest rate risk 4th Directive art 42a(5), (5a); IAS 39.89A(b) IAS 39.89A(b) 170 Provisions BAD art 4.Liabilities(6) IAS 37.10; IAS 1.54(l) 175 Funds for general banking risks [if presented within liabilities] BAD art 38.1; CRR art 4(112); Pensions and other post employment defined benefit obligations 2.7 IAS 19.63; IAS 1.78(d); A account which covers the amount related to pensions and defined benefits plan T / Line / T / Line / Row 160 is not reported by AT, FR The remaining part of Schema A account is mapped to FINREP F 1.2, lines 190, 200 Fonds pour risques bancaires généraux Pour pensions et obligations similaires 190 Other long term employee benefits 2.8 IAS ; IAS 1.78(d); Restructuring IAS 37.71, 84(a) A account which covers The amount related to pensions and defined benefits plan A account which covers the amount related to other long term employee benefits only A account which covers the amount related to other long term employee benefits only A account which covers the amount related to restructuring only, if any T / Line / T / Line / T / Line / T / Line / The remaining part of Schema A account is mapped to FINREP F 1.2, lines 190, 200, 210, 230 and FINREP F 1.1, line 360 The remaining part of Schema A account is mapped to FINREP F 1.2, lines 180, 200 The remaining part of Schema A account is mapped to FINREP F 1.2, lines 180, 200, 210, 230 and FINREP F 1.1, line 360 The remaining part of Schema A account is mapped to FINREP F 1.2, lines 180, 190 Pour autres risques et charges Pour pensions et obligations similaires Pour autres risques et charges Pour pensions et obligations similaires 15

16 Breakdown in table EN based on BAD Carrying amount Comments Mapping Be Rationale BGAAP denomination A account which covers the amount related to restructuring only, if any T / Line / The remaining part of Schema A account is mapped to FINREP F 1.2, lines 180, 190, 210, 230 and FINREP F 1..1, line 360 Pour autres risques et charges 210 Pending legal issues and tax litigation IAS 37.Appendix C. Examples 6 and Pending legal issues and tax litigation IAS 37.Appendix C. Examples 6 and T / Line / 43 T / Line / The remaining part of Schema A account which covers the A account is mapped to amount related to Pending Legal FINREP F 1.2, lines 180, 190, Issues only, if any 200, 230 and FINREP F 1..1, line 360 Pour charges fiscales Pour autres risques et charges 220 Commitments and guarantees given BAD art 24-25, 33(1) IAS 37.Appendix C.9 43 T / Line / Pour crédits d'engagement 230 Other provisions 43 T / Line / Système de protection des dépôts 16

17 Breakdown in table EN based on BAD Carrying amount Comments Mapping Be Rationale BGAAP denomination A account which covers the amount related to any general provisions on debt, not separately identifiable, if any T / Line / T / Line / The remaining part of Schema A account is mapped to FINREP F 1.2, lines 062, 063, 065, 066, 150 and FINREP F 1.1, lines 232,233,235,236 and 360 Fonds Interne de Sécurité Pour risques résultant de positions en devises, en valeurs mobilières et en autres instruments financiers It includes only the remaing part of Shema A account 253.5, which covers other risks and can not be included in an other Finrep account, if any T / Line / 240 Tax liabilities IAS 1.54(n-o) 250 Current tax liabilities IAS 1.54(n); IAS 12.5 T / Line / 260 Deferred tax liabilities 4th Directive art 43(1)(11); CRR IAS 1.54(o); IAS 12.5; CRR T / Line 258 / art 4(108) art 4(108) 270 Share capital repayable on demand IAS 32 IE 33; IFRIC 2; Annex V.Part Other liabilities T / Line / It includes the part of Schema A account 242 except part indicated above under when the dirty price approach applies T / Line 242 / The remaining part of Schema A account is mapped to FINREP F 1.2, lines 180, 190, 200, 210 and FINREP F 1..1, line 360 The remaining part of Schema A account 242 is mapped to FINREP F 1.2, line 062 Pour autres risques et charges Impôts Impôts différés Rémunérations et charges sociales Autres passifs It includes the part of Schema A T / Line 261 / account 261 except part indicated in line 062 The remaining part of Schema A account 261 is mapped to FINREP F 1.2, lines 062 Comptes de régularisation It includes the part of Schema A account 262 which has not been allocated to the respective financial instruments (dirty price approach). T / Line 262 / The remaining part of Schema A account 262 is mapped to the lines of the respective financial instruments Comptes de régularisation 290 Liabilities included in disposal groups classified as held for sale IAS 1.54 (p); IFRS 5.38, TOTAL LIABILITIES IAS 1.9(b);IG 6 FINREP F 1.1 / Lines / Column (Système de protection des dépôts) has not been included in the table because should be NIL for all institutions. 251 "reductions de valeur sur EVI" and 252 "Réductions de valeur sur titres" have not been included because reported on the Asset side 17