EN Annex II FINREP TEMPLATES FOR GAAP

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1 Annex II Replaces - REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS 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 F Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss F Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss F Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income F Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost 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 non-derivative financial assets 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 5,1 F Breakdown of non-trading Loans and advances by product 6,1 F Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes F Financial assets subject to impairment that are past due 7,1 F Financial assets subject to impairment that are past due 7,2 F Financial assets subject to impairment that are past due under national GAAP 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 under national GAAP: loan commitments, financial guarantees and other commitments given 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 and economic hedges 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 11,3 F Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge F Non-derivative hedging instruments under national GAAP: breakdown by accounting portfolio 11,4 F Hedged items in fair value hedges Movements in allowances and provisions for credit losses 12 F Movements in allowances for credit losses and impairment of equity instruments under national GAAP 12,1 F Movements in allowances and provisions for credit losses 12,2 F Transfers between impairment stages (gross basis presentation) Collateral and guarantees received 13,1 F Breakdown of collateral and guarantees by loans and advances other than held for trading 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 and trading financial assets and trading financial liabilities by instrument 16,4 F Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk F Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument 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 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 F Geographical breakdown by residence of the counterparty of loans and advances other than held for trading 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 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 and investments in subsidiaries, joint ventures and associates 45,3 F Other operating income and expenses 46 F Statement of changes in equity COLOUR CODE IN TEMPLATES: Parts for National GAAP reporters Cell not to be submitted for reporting institutions subject to the relevant accounting framework 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 Tables that are part of the ECB FINREP Regulation, but out of scope for BGAAP (all data points disallowed) Tables that are part of the ECB FINREP Regulation, but out of scope for BGAAP (not to be reported) Changes compared to the previous edition (ed. NBB_2017_08) of the FINREP solo tables & Circular letter 1

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5 List of general comments by table General All references below are made to Schema A captions except if explicitely mentioned differently Table F1.1 & F1.2 As per FINREP instructions the dirty price approach applies for all financial instruments. For the definition of Carrying amount and the Gross Carrying Amount for financial instruments, 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 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 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 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 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 In the first edition of the mapping, in table 2, all the interest income & expenses of all assets & liabilities were centralized in respectively lines 010 & 090, the other lines (the off which lines ) were blocked. In the current version of the mapping it is possible for BGAAP reporters (based on The lines for interest income and interest expense on Derivatives Hedge Accounting, interest rate risk (070 & 130) and Interest income on Liabilities (line 085) and Interest expense on Assets (line 145) can now be reported. The remaining part of interest income on assets and Since the lines 010 & 090 are both total lines, the total sum of all the off which lines (lines 020- Table F4 Impaired assets are those assets which under schema-a are either reported as "onzeker Specific allowance includes provisions (Schema A account 251.9, and 253,4) and The LOCOM value will be reported for those instruments that are also subject to LOCOM valuation according to article 35ter (paragraph 2, alinea 2 & paragraph 7) of the royal decree of Table F5 The 'dirty price method' should be applied. The breakdown of the assets (loans & advances) in table 5 should be made in accordance with the 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 The 'dirty price method' should be applied. Table F8 Refer to comments under table 1.1 & 1.2 as regards the definition of the "carrying amount" The 'dirty price method' should be applied.

6 Table F9 For financial guarantees, loan commitments and other commitments given, the Nominal amount shall be the amount that best represents the institution s maximum exposure to credit risk without taking account of any collateral held or other credit enhancements. In particular, for financial guarantees given, the nominal amount shall be the maximum amount the entity could Table 9.1: the provisions taken up in the Schema A account should be broken-down as far as possible in accordance with the relevant instrument in column 020 Provisions. In table 9.2, for loan commitments received, the nominal amount shall be the total undrawn amount that the counterparty has committed to lend to the institution. For other commitments received the nominal amount shall be the total amount committed by the other party in the transaction. For financial guarantees received, the maximum amount of the guarantee that can be considered shall be the maximum amount the counterparty could have to pay if the Table F10 & F11 The concepts of the carrying amount and the notional amount should be applied as defined in The mapping BE includes only the part of Schema A accounts related to trading as presented in Columns 010 (+011) & 020 (+016) should be reported by BGAAP reporters as defined in the FINREP Instructions (Annex V, Paragraph 120 and following). The table refers to "Financial 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 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 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 Row 015 'of which interest income from derivatives in economic hedges' shall include the amounts related to those derivatives held for trading which qualify as economic hedges that are included as interest income or expenses to correct the income and expense of the hedged Row 280 of which: interest-income on impaired financial assets shall include interest income on F16.3 According to regulation (EU) , table F16.03 should be reported by BGAAP reporters Only the lines (rows ) provided for NGAAP reporters must be filled in by the BGAAP Table F 17 Table 17.1 / 17.2 / 17.3 are open to be reported by BGAAP reporters in accordance with the ECB

7 ("Reconciliation between accounting and CRR scope of consolidation") and 40.2 ("Group structure on 'instrument-by-instrument' basis") if: (i) those credit institutions have subsidiaries(y) and (ii) these subsidiaries are not consolidated for prudential purposes so that a credit institution do not need to carry out consolidation for prudential purposes (iii) but these subsidiaries are consolidated for accounting purposes so that a credit institution is required to produce financial statements for accounting purposes on a consolidated basis. The rationale behind this provision is that credit institutions that do not need to carry out consolidation for prudential purposes may still have subsidiaries for which the corresponding information (i.e. their name, the relevant instruments and their size) is pertinent for supervisory purposes. Table F18 & F19 F18: Row 231 Debt Instruments at strict LOCOM or Fair Value through profit or loss or through equity not subject to impairment is open to be reported by BGAAP reporters. It shall include the relevant instruments that are classified as Other non-trading, non-derivative financial assets, F19: Row 231 Debt Instruments at strict LOCOM or Fair Value through profit or loss or through equity not subject to impairment is open to be reported by BGAAP reporters. It shall include the relevant instruments that are classified as Other non-trading, non-derivative financial assets, 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 The reporting covers all subsidiaries (control) and investments in associates, joint ventures and

8 e relevant product'

9 Breakdow n in table EN 1. Balance Sheet Statement [Statement of Financial Position] 1.1 Assets based on BAD compatible IFRS Carrying amount Comments BE Mapping BE Rationale BGAAP denomination Annex V.Part The dirty price approach applies to all interest bearing instruments included in the various categories hereunder. 010 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 Annex V.Part 2.1 Annex V.Part Cash on hand 030 Cash balances at central banks BAD art 13(2); Annex V.Part 2.2 Annex V.Part Cash balances at central banks 040 Other demand deposits Annex V.Part 2.3 Annex V.Part Other demand deposits 040 Other demand deposits 040 Other demand deposits 040 Other demand deposits A account 150 which covers doubtful or unrecoverable receivables registered in Schema A account 110 T / Line / T / Line / T / Line / T / Line / T / Line / T / Line / T / Line / T / Line / T / Line 150 / 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 150. CREANCES NON account 150 is mapped to FINREP RECOUVRABLES OU DOUTEUSES F 1.1, line 232, 233, 236 and 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 Accounting Directive art 8(1)(a), (5); 050 Financial assets held for trading IFRS 9.Appendix A IAS Derivatives CRR Annex II IFRS 9.Appendix A Equity instruments ECB/2013/33 Annex 2.Part IAS Debt securities Annex V.Part 1.24, 26 Annex V.Part Loans and advances Annex V.Part 1.24, 27 Annex V.Part

10 091 Trading financial assets BAD Article 32-33; Annex V.Part 1.17 Trading financial assets has the same For all instruments in meaning as under the relevant National this category, the GAAP based on BAD. Under National GAAP reference to the based on BAD, derivatives that are not Schema A account of held for hedge accounting shall be the instrument must reported in this item without regarding the systematically be method applied to measure these completed with a due contracts. Institutions shall include reference to interest derivatives contracts in the balance sheet accruals from T only when these contracts are recognised 00.10/Line in accordance with the relevant accounting 162/column 5 framework. The carrying amount should be reported as defined in the FINREP instructions (Annex V). 092 Derivatives CRR Annex II; Annex V.Part 1.17, A account which covers derivatives in trading T / Line / account is mapped to FINREP F 1.1, line 240 and Autres créances 092 Derivatives A account 143 which covers the trading derivative MTM T / Line 143 / 143. Actifs divers account 143 is mapped to FINREP F 1.1, line 240, 340 and Derivatives A account 161 which covers the coupon for derivatives in trading if paid in advance T / Line 161 / Derivatives are mapped including 161. Charges à reporter interest (dirty price). The remaining part of Schema A account 161 is mapped to FINREP F 1.1, line 240 and Derivatives A account 162 which covers the accrued interests, premiums and fair value revaluation of derivatives in trading T / Line 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/2013/33 Annex 2.Part Equity instruments 093 Equity instruments 094 Debt securities Annex V.Part Debt securities 094 Debt securities T / Line / T / Line / T / Line / T / Line / T / Line / T / Line / 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 094 Debt securities 094 Debt securities 094 Debt securities 094 Debt securities 094 Debt securities 094 Debt securities 094 Debt securities T / Line / T / Line / T / Line / T / Line / T / Line / T / Line / T / Line / Autres emprunts > 1 an Autres valeurs mobilières 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 094 Debt securities 094 Debt securities T / Line / T / Line / Autres emprunts > 1 an Autres valeurs mobilières à revenu fixe 095 Loans and advances Annex V.Part Non-trading financial assets mandatorily at fair value through profit or loss IFRS 7.8(a)(ii); IFRS Equity instruments IAS Debt securities Annex V.Part Loans and advances Annex V.Part

11 100 Financial assets designated at fair value through profit or loss Accounting Directive art 8(1)(a), (6) IFRS 7.8(a)(i); IFRS Equity instruments IAS 32.11;ECB/2013/33 Annex 2.Part Debt securities Annex V.Part 1.31 Annex V.Part Loans and advances Annex V.Part 1.32 Annex V.Part Financial assets at fair value through other comprehensive income IFRS 7.8(h ); IFRS A Equity instruments IAS Debt securities Annex V.Part Loans and advances Annex V.Part Non-trading non-derivative financial assets measured at fair value 171 BAD art 36(2) 4 through profit or loss 172 Equity instruments ECB/2013/33 Annex 2.Part Debt securities Annex V.Part Loans and advances 175 Non-trading non-derivative financial assets measured at fair value to equity Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 Accounting Directive art 8(1)(a), (8) Equity instruments ECB/2013/33 Annex 2.Part Debt securities Annex V.Part Loans and advances Accounting Directive art 8(1)(a), (4)(b); Annex V.Part Financial assets at amortised cost IFRS 7.8(f); IFRS Debt securities Annex V.Part Loans and advances Annex V.Part Non-trading non-derivative financial assets measured at a cost-based method BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, It includes the dirty price of financial For all instruments in instruments measured at cost or amortised this category, the cost. The carrying amount shall be reference to the reported as defined in the FINREP Schema A account of instructions (Annex V). the instrument must Financial instruments in the banking book systematically be could be partially under FINREP 1.1, line completed with a due 231 and partially under 234 (if measured reference to interest at "LOCOM") accruals from T 00.10/Line 162/column Equity instruments ECB/2013/33 Annex 2.Part Debt securities Annex V.Part Debt securities A account which covers debt securities measured at cost or amortised cost. T / Line / A T / Line / account which covers debt securities measured at cost or amortised cost. account is mapped to FINREP F 1.1, line 236 account is mapped to FINREP F 1.1, line Effets publics Titres émis par des établissements de crédit 232 Debt securities A T / Line / account which covers debt securities measured at cost or amortised cost. account is mapped to FINREP F 1.1, line Autres titres négociables à court terme 232 Debt securities A T / Line / account which covers debt securities measured at cost or amortised cost. account is mapped to FINREP F 1.1, line Emprunts des administrations publiques > 1 an 232 Debt securities A T / Line / account which covers debt securities measured at cost or amortised cost. account is mapped to FINREP F 1.1, line Emprunts des établissements de crédit > 1 an 232 Debt securities A T / Line / account which covers debt securities measured at cost or amortised cost. account is mapped to FINREP F 1.1, line Autres emprunts > 1 an 232 Debt securities 232 Debt securities A account which covers debt securities measured at cost or amortised cost. A account 150 which covers doubtful or unrecoverable receivables registered in Schema A account 133 and 135 T / Line / T / Line 150 / account is mapped to FINREP F 1.1, line Autres valeurs mobilières 150. CREANCES NON account 150 is mapped to FINREP RECOUVRABLES OU DOUTEUSES F 1.1, line 040, 233, 236 and

12 232 Debt securities A T / Line / account which covers subordinated debt securities on affiliated companies account is mapped to FINREP F 1.1, line Créances subordonnées sur des entreprises liées 232 Debt securities A T / Line / account which covers subordinated debt securities on companies linked by participating interests account is mapped to FINREP F 1.1, line Créances subordonnées sur d'autres entreprises avec lesquelles il existe un lien de participation 232 Debt securities A account which covers the provisions for the debt securities booked under Schema A account 133 and 135 T / Line / account is mapped to FINREP F 1.1, line Réductions de valeur sur valeurs mobilières et titres négociables 232 Debt securities 233 Loans and advances Annex V.Part Loans and advances 233 Loans and advances 233 Loans and advances 233 Loans and advances 233 Loans and advances 233 Loans and advances 233 Loans and advances 233 Loans and advances 233 Loans and advances A account which covers the provision built up for debt securities in foreign currencies, transferable securities and other financial instruments. A account 150 which covers doubtful or unrecoverable receivables registered in Schema A account 110 and 120 A account which covers loans on affiliated companies T / Line / T / Line / T / Line / T / Line / T / Line / T / Line / T / Line 150 / T / Line / A T / Line / account which covers loans on companies linked by participating interests 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 A account which covers the provision built up for loans in foreign currencies, transferable securities and other financial instruments. T / Line / T / Line / 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 >= 1 mois et <= 1 an > 1 an Créances résultant de mobilisations et d'avances 121. Crédits accordés à l'origine par l'établissement Valeurs à l'encaissement 150. CREANCES NON account 150 is mapped to FINREP RECOUVRABLES OU DOUTEUSES F 1.1, line 040, 232, 236 and 360 account is mapped to FINREP F 1.1, line 232 account is mapped to FINREP F 1.1, line 232 account is mapped to FINREP F 1.1, line 040 and 360 account is mapped to FINREP F 1.1, line 232, 235, 236 and Créances subordonnées sur des entreprises liées Créances subordonnées sur d'autres entreprises avec lesquelles il existe un lien de participation 251. Réductions de valeur sur risques de crédit à évolution incertaine pour risques résultant de positions en devises, en valeurs mobilières et en autres instruments financiers 234 Other non-trading non-derivative financial assets BAD art 37; Accounting Directive Article 12(7); Annex V.Part Equity instruments ECB/2013/33 Annex 2.Part Equity instruments 235 Equity instruments 4 It includes the dirty price of financial instruments not measured at cost or amortised cost: - 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. All instruments in this category should be reported as defined in the FINREP instructions (Annex V). A account which covers participating interests in affiliated companies 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 Table / Line / T / Line / T / Line / 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 ). account is mapped to FINREP F 1.1, line Actions et parts de société Autres valeurs mobilières. Autres Participations dans des entreprises liées 12

13 235 Equity instruments 235 Equity instruments 235 Equity instruments A account which covers participations > 20% and < 50% T / Line / T / Line / A T / Line / account which covers the provision built up for foreign currencies, transferable securities and other financial instruments. 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 Annex V.Part Debt securities A account which covers bonds held for liquidity support in LOCOM T / A T / Line / account which covers bonds held for liquidity support in LOCOM account is mapped to FINREP F 1.1, line 232 account is mapped to FINREP F 1.1, line Effets publics Titres émis par des établissements de crédit 236 Debt securities 236 Debt securities A T / Line / account which covers bonds held for liquidity support in LOCOM A T / Line / account which covers bonds held for liquidity support in LOCOM account is mapped to FINREP F 1.1, line 232 account is mapped to FINREP F 1.1, line Autres titres négociables à court terme Emprunts des administrations publiques > 1 an 236 Debt securities 236 Debt securities A T / Line / account which covers bonds held for liquidity support in LOCOM A T / Line / account which covers bonds held for liquidity support in LOCOM account is mapped to FINREP F 1.1, line 232 account is mapped to FINREP F 1.1, line Emprunts des établissements de crédit > 1 an Autres emprunts > 1 an 236 Debt securities 236 Debt securities A account 150 which covers doubtful or unrecoverable receivables registered in Schema A account 133 and 135 T / Line / T / Line 150 / Autres valeurs mobilières à revenu fixe 150. CREANCES NON account 150 is mapped to FINREP RECOUVRABLES OU DOUTEUSES F 1.1, line 040, 232, 233 and Debt securities A account which covers amounts provisioned for debt securities registered in Schema A account 133 and 135 T / Line / account is mapped to FINREP F 1.1, line Réductions de valeur sur valeurs mobilières et titres négociables 236 Debt securities A account which covers the provision built up for debt securities in foreign currencies, transferable securities and other financial instruments T / / Column 05 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 Annex V.Part A account which covers the part different from derivatives T / Line / account 122. is mapped to FINREP F 1.1, line 092 and Autres créances 240 Derivatives Hedge accounting Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22 IFRS ; Annex V.Part A account which covers hedging derivatives (i.e. futures initial and variation margin) T / Line / account is mapped to FINREP F 1.1, line 092 and Autres créances 240 Derivatives Hedge accounting A account 143 which covers the hedging derivatives T / Line Actifs divers account 143 is mapped to FINREP F 1.1, line 092, 340 and Derivatives Hedge accounting A account 161 which covers the coupon for hedging derivatives if paid in advance T / Line 161 / Derivatives are mapped including 161. Charges à reporter interest (dirty price). The remaining part of Schema A account 161 is mapped to FINREP F 1.1, line 092 and Derivatives Hedge accounting A account 162 which covers the accrued interests, premiums and fair value revaluation of hedging derivatives T / Line 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 13

14 250 Fair value changes of the hedged items in portfolio hedge of interest rate risk 260 Investments in subsidiaries, joint ventures and associates Accounting Directive art 8(5), (6); IAS 39.89A (a) IAS 39.89A(a); IFRS BAD art 4.Assets(7)-(8); Accounting IAS 1.54(e); Annex V.Part 1.21, Directive art 2(2); Annex V.Part 1.21, Part 2.4 Part A account which covers participating interests in affiliated companies T / Line / account is mapped to FINREP F 1.1, line Participations dans des entreprises liées 260 Investments in subsidiaries, joint ventures and associates 270 Tangible assets BAD art 4.Assets(10) 280 Property, Plant and Equipment IAS 16.6; IAS 1.54(a) 290 Investment property IAS 40.5; IAS 1.54(b) 300 Intangible assets 310 Goodwill BAD art 4.Assets(9); CRR art 4(1)(115) BAD art 4.Assets(9); CRR art 4(1)(113) IAS 1.54(c); CRR art 4(1)(115) IFRS 3.B67(d); CRR art 4(1)(113) 320 Other intangible assets BAD art 4.Assets(9) IAS 38.8, Other intangible assets 21, 42 21, 42 21, 42 A account which covers participations > 20% and < 50% A account 174 which covers goodwill A account 174 which covers the part different from goodwill T / Line / T / Line / T / Line 174 / T / Line 173 / T / Line 174 / account is mapped to FINREP F 1.1, line Participations dans d'autres entreprises avec lesquelles il existe un lien de participation 172. Immobilisations corporelles 174. Immobilisations account 174 is mapped to FINREP incorporelles F 1.1, line Frais d'établissement 174. Immobilisations account 174 is mapped to FINREP incorporelles F 1.1, line Tax assets IAS 1.54(n-o) 340 Current tax assets IAS 1.54(n); IAS 12.5 A account 143 which covers tax receivables T / Line 143 / 143. Actifs divers account 143 is mapped to FINREP F 1.1, line 092, 240 and Deferred tax assets Accounting Directive art 17(1)(f); CRR art 4(1)(106) IAS 1.54(o); IAS 12.5; CRR art 4(1)(106) 360 Other assets Annex V.Part 2.5, 6 Annex V.Part Other assets 360 Other assets 360 Other assets No correspondent in BGAAP A account 143 which covers the part different from derivatives and tax receivables A account 150 which covers doubtful or unrecoverable receivables registered in Schema A account 120 and 140 T / Line 141 / T / Line 142 / T / Line 143 / T / Line 150 / 141. Métaux précieux 142. Biens destinés à la revente 143. Actifs divers account 143 is mapped to FINREP F 1.1, line 092, 240 and CREANCES NON account 150 is mapped to FINREP RECOUVRABLES OU DOUTEUSES F 1.1, line 040, 232, 233 and Other assets A account 161 which covers all except derivativess. T / Line 161 / 161. Charges à reporter account 161 is mapped to FINREP F 1.1, line 092 and Other assets A T / Line 162 / 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) Produits acquis account 162 is mapped to FINREP F 1.1, line 092 and Other assets T / Line / Autres immobilisations financières 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 120 T / Line / account is mapped to FINREP F 1.1, line 040 and Réductions de valeur sur risques de crédit à évolution incertaine 360 Other assets A account which covers the provision built up for other assets in foreign currencies, transferable securities and other financial instruments. T / Line / 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 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 370 Non-current assets and disposal groups classified as held for sale 375 (-) Haircuts for trading assets at fair value Annex V Part 1.29 IAS 1.54(j); IFRS 5.38, Annex V.Part

15 380 TOTAL ASSETS BAD art 4 Assets IAS 1.9(a), IG 6 FINREP F 1.1 / Lines / Column

16 Breakdown in table EN 1. Balance Sheet Statement [Statement of Financial Position] 1.2 Liabilities based on BAD compatible IFRS Carrying amount Comments Mapping Be Rationale BGAAP denomination 010 Financial liabilities held for trading 020 Derivatives IFRS 7.8 (e) (ii); IFRS 9.BA.6 IFRS 9.Appendix A; IFRS (a); IFRS 9.BA.7(a) 030 Short positions IFRS 9.BA7(b) Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part Debt securities issued Annex V.Part Other financial liabilities Annex V.Part Accounting Directive art 061 Trading financial liabilities 8 8(1)(a),(3),(6) 062 Derivatives CRR Annex II; Annex V.Part Derivatives Annex V.Part A account 242 which covers (payable) interest accruals on trading derivatives A account which covers amounts related to derivatives T / Line 242 / T / Line / The remaining part of Schema A account 242 is mapped to FINREP F line 280 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. Autres passifs Provisions: Pour risques résultant de positions en devises, en valeurs mobilières et en autres instruments financiers 062 Derivatives It includes only the part of schema T / Line 261 / A account 261 which covers the (payable) accrued interests, premiums and fair value revaluation of derivatives in trading The remaining part of Schema A account 261 is mapped to FINREP F 1.2, line 280 Comptes de régularisation 062 Derivatives It includes only the part of schema A account 262 which covers the coupon for derivatives in trading if received in advance T / Line 262 / The remaining part of Schema Comptes de régularisation A account 262 is mapped to the other respective financial instruments (dirty price approach) and the residual part to FINREP F 1.2, line Short positions Short positions 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/2013/33 Annex 2.Part 2.9; Annex V.Part

17 065 Debt securities issued Annex V.Part 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 065 Debt securities issued A account 262 which covers the (payable) accrued interests, premiums and fair value revaluation T / Line 262 / The remaining part of Schema Comptes de régularisation A account 262 is mapped to the other respective financial instruments (dirty price approach) and the residual part to FINREP F 1.2, line Other financial liabilities Annex V.Part 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 066 Other financial liabilities A account 262 which covers the (payable) accrued interests, premiums and fair value revaluation T / Line 262 / The remaining part of Schema Comptes de régularisation A account 262 is mapped to the other respective financial instruments (dirty price approach) and the residual part to FINREP F 1.2, line Financial liabilities designated at fair value through profit or loss 080 Deposits Accounting Directive art 8(1)(a), (6); IAS 39.9 ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 IFRS 7.8 (e)(i); IFRS ECB/2013/33 Annex 2.Part 2.9; Annex V.Part Debt securities issued Annex V.Part 1.37 Annex V.Part Other financial liabilities Annex V.Part Annex V.Part Financial liabilities measured at amortised cost Accounting Directive art 8(3), (6); IAS IFRS 7.8(g); IFRS Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 ECB/2013/33 Annex 2.Part 2.9; Annex V.Part Debt securities issued Annex V.Part 1.31 Annex V.Part Other financial liabilities Annex V.Part Annex V.Part Non-trading non-derivative financial liabilities measured at a cost-based method Accounting Directive art 8(3) 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 Comptes de régularisation A account 262 is mapped to the other respective financial instruments (dirty price approach) and the residual part to FINREP F 1.2, line Deposits 142 Deposits 142 Deposits 142 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 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 142 Deposits T / Line / Dettes résultant de mobilisations et d'avances - par cessionretrocession de titres émis par les administrations publiques 142 Deposits T / Line / Comptes à terme 17

18 142 Deposits 142 Deposits 142 Deposits 142 Deposits 142 Deposits 142 Deposits 142 Deposits T / Line / T / Line / T / Line / 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 Dépôts spéciaux Dépôts d'épargne réglementés Liés à des prêts hypothécaires 142 Deposits T 00,20 / 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 143 Debt securities issued Annex V.Part Debt securities issued 143 Debt securities issued 144 Other financial liabilities Annex V.Part Other financial liabilities 144 Other financial liabilities 144 Other financial liabilities 144 Other financial liabilities 144 Other financial liabilities 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 / T / Line / 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 Autres dettes 144 Other financial liabilities 144 Other financial liabilities 150 Derivatives Hedge accounting Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.26 IFRS ; Annex V.Part 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 Accounting Directive art 8(5), (6); Annex V.Part 2.8; IAS IAS 39.89A(b), IFRS A(b) 170 Provisions BAD art 4.Liabilities(6) IAS 37.10; IAS 1.54(l) Funds for general banking risks [if presented within liabilities] BAD art 38.1; CRR art 4(112); Annex V.Part Pensions and other post employment defined benefit obligations Annex V.Part Pensions and other post employment defined benefit obligations IAS 19.63; IAS 1.78(d); Annex V.Part A account which covers the amount related to pensions and defined benefits plan A account which covers The amount related to pensions and defined benefits plan T / Line / T / Line / T / Line / The remaining part of Schema A account is mapped to FINREP F 1.2, lines 190, 200 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 Fonds pour risques bancaires généraux Pour pensions et obligations similaires Pour autres risques et charges 18

19 190 Other long term employee benefits Annex V.Part 2.10 IAS ; IAS 1.78(d); Annex V.Part A account which covers the amount related to other long term employee benefits only T / Line / The remaining part of Schema Pour pensions et obligations A account is mapped to similaires FINREP F 1.2, lines 180, Other long term employee benefits A account which covers the amount related to other long term employee benefits only T / Line / 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 Pour autres risques et charges 200 Restructuring IAS 37.71, 84(a) Restructuring A account which covers the amount related to restructuring only, if any A account which covers the amount related to restructuring only, if any T / Line / T / Line / The remaining part of Schema Pour pensions et obligations A account is mapped to similaires FINREP F 1.2, lines 180, 190 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 210 Pending legal issues and tax litigation IAS 37.Appendix C. Examples 6 and A account which covers the amount related to Pending Legal Issues only, if any T / Line / T / Line / The remaining part of Schema A account is mapped to FINREP F 1.2, lines 180, 190, 200, 230 and FINREP F 1..1, line 360 Pour charges fiscales Pour autres risques et charges 220 Commitments and guarantees given 230 Other provisions 230 Other provisions 230 Other provisions 230 Other provisions BAD Article 4 Liabilities (6)(c ), Off balance sheet items, Article 27(11), Article 28(8), Article 33 BAD Article 4 Liabilities (6)(c ), Off balance sheet items IFRS (c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part IAS A account which covers the amount related to any general provisions on debt, not separately identifiable, 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 062, 063, 065, 066, 150 and FINREP F 1.1, lines 232,233,235,236 and 360 It includes only the remaing part of T / Line / The remaining part of Schema Shema A account 253.5, which covers other risks and can not be included in an other Finrep account, if any A account is mapped to FINREP F 1.2, lines 180, 190, 200, 210 and FINREP F 1..1, line 360 Pour crédits d'engagement Système de protection des dépôts Fonds Interne de Sécurité Pour risques résultant de positions en devises, en valeurs mobilières et en autres instruments financiers Pour autres risques et charges 240 Tax liabilities IAS 1.54(n-o) 250 Current tax liabilities IAS 1.54(n); IAS 12.5 T / Line / Impôts 260 Deferred tax liabilities Accounting Directive art IAS 1.54(o); IAS 12.5; CRR T / Line 258 / Impôts différés 17(1)(f); CRR art 4(1)(108) art 4(1)(108) 270 Share capital repayable on demand IAS 32 IE 33; IFRIC 2; Annex V.Part Other liabilities Annex V.Part 2.13 Annex V.Part 2.13 T / Line / Rémunérations et charges 280 Other liabilities It includes the part of Schema A T / Line 242 / utres passifs 280 Other liabilities It includes the part of Schema A T / Line 261 / The remaining part of Schema Comptes de régularisation 280 Other liabilities It includes the part of Schema A T / Line 262 / The remaining part of Schema Comptes de régularisation IAS 1.54 (p); IFRS 5.38, 290 Liabilities included in disposal groups classified as held for sale Annex V.Part Haircuts for trading liabilities at fair value Annex V Part 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 19