SAP Financial Consolidation, starter kit for financial and regulatory reporting for banking, SP6. Configuration Overview

Transcription

1 SAP Financial Consolidation, starter kit for financial and regulatory reporting for banking, SP6 Configuration Overview

2 Copyright 2015 SAP BusinessObjects. All rights reserved. SAP BusinessObjects and its logos, BusinessObjects, Crystal Reports, SAP BusinessObjects Rapid Mart, SAP BusinessObjects Data Insight, SAP BusinessObjects Desktop Intelligence, SAP BusinessObjects Rapid Marts, SAP BusinessObjects Watchlist Security, SAP BusinessObjects Web Intelligence, and celsius are trademarks or registered trademarks of Business Objects, an SAP company and/or affiliated companies in the United States and/or other countries. SAP is a registered trademark of SAP AG in Germany and/or other countries. All other names mentioned herein may be trademarks of their respective owners Legal Disclaimer No part of this starter kit may be reproduced or transmitted in any form or for any purpose without the express permission of SAP AG. The information contained herein may be changed without prior notice. Some software products marketed by SAP AG and its distributors contain proprietary software components of other software vendors. The information in this starter kit is proprietary to SAP. No part of this starter kit s content may be reproduced, copied, or transmitted in any form or for any purpose without the express prior permission of SAP AG. This starter kit is not subject to your license agreement or any other agreement with SAP. This starter kit contains only intended content, and pre-customized elements of the SAP product and is not intended to be binding upon SAP to any particular course of business, product strategy, and/or development. Please note that this starter kit is subject to change and may be changed by SAP at any time without notice. SAP assumes no responsibility for errors or omissions in this starter kit. SAP does not warrant the accuracy or completeness of the information, text, pre-configured elements, or other items contained within this starter kit. SAP DOES NOT PROVIDE LEGAL, FINANCIAL OR ACCOUNTING ADVICE OR SERVICES. SAP WILL NOT BE RESPONSIBLE FOR ANY NONCOMPLIANCE OR ADVERSE RESULTS AS A RESULT OF YOUR USE OR RELIANCE ON THE STARTER KIT. THIS STARTER KIT IS PROVIDED WITHOUT A WARRANTY OF ANY KIND, EITHER EPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, OR NON-INFRINGEMENT. SAP SHALL HAVE NO LIABILITY FOR DAMAGES OF ANY KIND INCLUDING WITHOUT LIMITATION DIRECT, SPECIAL, INDIRECT, OR CONSEQUENTIAL DAMAGES THAT MAY RESULT FROM THE USE OF THIS STARTER KIT. THIS LIMITATION SHALL NOT APPLY IN CASES OF INTENT OR GROSS NEGLIGENCE. The statutory liability for personal injury and defective products (under German law) is not affected. SAP has no control over the use of pre-customized elements contained in this starter kit and does not endorse your use of the starter kit nor provide any warranty whatsoever relating to third-party use of the starter kit. 2

3 TABLE OF CONTENTS FOREWORD A. DATA COLLECTION Data entry format Account typology Naming Convention for Accounts Data Entry Package Configuration Data Entry Principles Sign of Indicators Order of Package Data Entry Breakdown by Flow Use of specific flows to collect additional analyses for FINREP purposes Data Package Validation Types of Control Sets of Controls Subsets of Controls Main Types of Controls Control Levels B. CONSOLIDATION PROCESS Consolidation Definition Consolidation Processing Configured Automatic Entries C. ANALYSIS PROCESS Publishable Financial Statements IFRS Financial Statements FINREP templates Monitoring and Controlling the Consolidation Process Accounting reports Consolidation Analysis Analysis and Audit Trail D. RECONCILIATION IFRS VERSUS FINREP CONSOLIDATIONS E. APPENDI List of financial accounts Assets Equity Liabilities Income statement List of package schedules List of flows List of accounting flows List of flows for IFRS notes List of FINREP flows Package controls List of Audit IDs Consolidation Journal Entries Elimination of Intra-Group Transactions Elimination of Internal Provisions Elimination of Internal Dividends Elimination of Internal Capital Gains or Losses Non-controlling Interests Elimination of Investments Currency Translation Adjustment

4 6.8. Goodwill and Bargain Purchase List of retrieval Schedules

5 FOREWORD The starter kit for financial and regulatory reporting for banking is a banking pre-configuration of SAP Financial Consolidation, designed to perform, validate and publish IFRS financial statements and all FINREP reports required by EBA (65 tables). This starter kit provides a configuration to address both IFRS and FINREP requirements in an integrated reporting process: Integrated reporting process IFRS entities only IFRS + FINREP entities Local data collection Local GAAP IFRS reporting PCK01 + FINREP additional information Manual journal entries IFRS adjustments + FINREP adjustments Consolidation scope IFRS version FINREP version Consolidation definition IFRS version FINREP version Retrievals IFRS Financial statements Reconciliation FINREP reporting This document aims to give you an overview of the main design principles used to build the application. It is organized according to the steps performed in a consolidation processing: - Data Collection - Consolidation Process - Analysis Process The last section is dedicated to the reconciliation process between IFRS Financial statements and FINREP reporting. 5

6 A. DATA COLLECTION 1. Data entry format 1.1. Account typology The chart of accounts is common to IFRS and FINREP reporting in order to ensure the consistency of publishable statements. Each account is assigned an IFRS and a FINREP characteristic. The publishable financial statements use these characteristics to group together accounts either in an IFRS format or in a FINREP format. In the example below, you can see that account A02000 Cash balances at central banks will: - be included in the IFRS Statement of Financial Position in the Cash and cash equivalents line item; - appear in the table 1.1 Asset on row 030 Cash balances at central banks. Assets and Liabilities are classified by product. The income and expenses are classified by nature with a distinction between continuing and non-continuing operations. The use of dimensions such as Product, FINREP Analysis, Country, Fair Value Hierarchy, ISIN has made it possible to limit the number of accounts to 98 accounts for Assets, 111 accounts for Equity and Liabilities and 122 P&L accounts. The chart of accounts is easy to customize according to the group s requirements Naming Convention for Accounts For financial accounts, the first letter of the code enables you to identify the accounting class: A for asset, E for equity, L for liabilities and P for profit and loss (net income). The first letters for subtotal accounts are TA (Assets subtotals), TE (Equity subtotals), TL (Liabilities subtotals), and TP (P&L subtotals). For balance sheet accounts, the second position indicates the product as follows: Code Description Code Description E1xxxx Equity attributable to owners of parent A0xxxx Cash E2xxxx Non-controlling interests A1xxxx Derivatives L1xxxx Derivatives A2xxxx Equity instruments L5xxxx Short positions A3xxxx Debt securities L6xxxx Deposits A4xxxx Loans and advances L7xxxx Debt securities issued A8xxxx Other financial assets ( Fair Value Changes of hedged items, Investments in associates and joint ventures) L8xxxx Other financial liabilities (Fair Value Changes of hedge items) A9xxxx Other non financial assets (tangible / intangible assets, tax and other assets) L9xxxx Other non financial liabilities (Provisions, tax and other liabilities) Accounts of the income statement are classified by nature and named as follows: 6

7 Code P1xxxx P2xxxx P3xxxx P4xxxx P5xxxx P6xxxx P7xxxx P8xxxx P9xxxx Description of Income Statement blocks Net interest Fees and commissions Gains and Losses Hedge ineffectiveness Other operating income / expense from financial assets/liabilities Other operating income / expense from non financial assets / liabilities Other profits from continuous operations Profit from discontinuous operation Profit or loss attributable to non-controlling interests Example TA00000 Cash and cash balances A01000 A02000 A03000 Cash on hand Cash balances at central banks Other demand deposits 2. Data Entry Package Configuration The data entry package is available in English. It groups together schedules that are used for entering and retrieving data at the reporting unit level. There are two sets of data entry package: - P-A: set dedicated to entities that are required to fill in FINREP analyses in addition to the IFRS reporting - P-A-IFRS: set dedicated to entities required to fill in the IFRS reporting only Three types of schedules exist: Summary schedules, used to guide the data entry and control data Data entry schedules that are grouped into books by type of information: balances, securities and shareholdings, movement analysis for balance sheet items, intercompany transactions, FINREP analyses Data retrieval schedules: IFRS Financial statements, IFRS Notes, FINREP tables, flow balances, control statements 7

8 Example: Package contents for entities IFRS + FINREP 3. Data Entry Principles 3.1. Sign of Indicators Assets are entered as positive amounts except for amortization and depreciation of assets. These are entered as negative amounts. Liabilities and Equity are entered as positive amounts. Expenses are entered as negative amounts and income figures as positive amounts Order of Package Data Entry A step-by-step approach for entering data is configured in the package thanks to its architecture and the links that have been created between the schedules. The steps are as follows: 1. Enter (manually or importing) the closing balance (balance sheet and income statement) 2. Enter the analysis of securities and shareholding 3. Enter the period movements of the balance sheet items (acquisition, disposal, etc.) 4. Enter intercompany breakdown (reciprocal operations, Internal gains and losses on disposal of assets, dividends, internal provisions) 5. Enter FINREP breakdown 8

9 3.3. Breakdown by Flow Flow entries allow you to identify variations in the balance sheet between the opening and closing balance and therefore automatically generate the Statement of Cash Flows. The flows available in the package may be classified into two categories: Flows for current transactions (purchase, increase in depreciation, fair value, etc.) Flows for special transactions (changes in accounting policies, internal merger, etc.) 3.4. Use of specific flows to collect additional analyses for FINREP purposes Flow F99 that is used to store carrying amount at closing in the IFRS data entry schedules, is retrieved in FINREP schedules and used with additional flows Txxx to collect FINREP analyses such as breakdown by counterparty sector and country of the counterparty. This configuration ensures the consistency between data entered in IFRS reporting and in FINREP reporting. These technical flows cannot be entered by non-finrep entities, thanks to a Financial Consolidation feature that restricts the access to these flows. 9

10 4. Data Package Validation 4.1. Types of Control There are two types of control: Blocking controls: if these are not valid, the status of the data package cannot be validated. All these controls must be valid. Non-blocking controls: these controls are simply warnings and do not prevent the data package from being validated. For instance it is possible to enter the number of stocks of investment in subsidiaries and capital in order to generate automatically the portfolio and the scope. This data entry is optional and linked to non-blocking controls Sets of Controls Controls are grouped in the data entry package into sets of controls. Two control sets are configured in the starter kit for financial and regulatory reporting, one for subsidiaries that fill in IFRS and FINREP reporting, and one for the companies that are not required to enter FINREP data Subsets of Controls In the data entry package, the controls are grouped together into subsets, where each subset of controls corresponds to a book of schedules Main Types of Controls Aim Check balances Securities and Shareholdings Flow analysis Intercompany breakdown FINREP analyses Example Assets equal Equity and Liabilities Gross value of assets higher or equal to depreciation and impairment Exhaustive breakdown of investment in subsidiaries by shares Complete analysis of investment in subsidiaries by flows Complete analysis of net equity by flows Data entry of number of shares in capital and in investment in subsidiaries Complete analysis of assets and liabilities by flows The transfer flow must balance Exhaustive breakdown of reciprocal accounts, dividends, gains and losses on disposal of assets and provision by partners Exhaustive breakdown of selected accounts by counterparty FV of unimpaired AFS assets + FV of impaired AFS assets = Carrying amount Exhaustive breakdown by country for non-codified counterparty Other controls from the FINREP validation rules file provided by EBA 10

11 4.5. Control Levels Each control is linked to a level. The level of control to be reached is set by the team at the central site when the package is generated. 4 levels of control exist in the starter kit for financial and regulatory reporting for banking: 1 Balance Analysis (Income Statement and Balance Sheet) 2 Flow analysis (Income Statement, Balance Sheet by flows) 3 FINREP analysis (consistency between breakdown by country, product and total amount) 4 FINREP analysis (consistency between data entered on FINREP flows e.g. F99 closing flow = T125 carrying amount non impaired assets + T130 carrying amount impaired assets) The control levels check from the minimum level (LEV1: submission of Balance Sheet and Income Statement only) to the maximum level corresponding to a full package (LEV4: complete submission). When level 1 is required to be reached, only the controls attached to level 1 must be valid. 11

12 B. CONSOLIDATION PROCESS Overview of the consolidation process in SAP Financial Consolidation 1. Consolidation Definition The settings of a consolidation definition are: A category and a data entry period: selection of the data to be consolidated (for example: Actual, ) A scope A variant A consolidation currency The variant parameter is a technical dimension that allows different consolidation settings to be selected for a given category, a given data period and a given currency: Set of rules (monthly conversion / quarterly conversion / year to date conversion) Scope (pro-forma statements) Exchange rates table (pro-forma statements) Two variants are pre-defined in the starter kit for financial and regulatory reporting for banking: IFRSYTD and FINREPYTD. If needed, these variants can be renamed and new variants can be created. 2. Consolidation Processing Two processing modes exist: full processing and incremental processing. During the course of full processing, the software executes the following steps: Read the scope Load data: data of the period (package data and manual journal entries) and the opening balance, if any Convert package data and manual journal entries Run the rules of the selected set of rules (see below). For incremental processing, the software executes the same steps as described above but only for the manual journal entries recorded since the last consolidation. The conversion of data entered in foreign currency is carried out as follows (using the closing rate method): The closing balance of the balance sheet is converted using closing exchange rates, except for equity and consolidated investments kept at their historical value (calculation and booking of the currency translation adjustment) The net income of the period is converted using average exchange rates Balance sheet movements of the period are converted using the average exchange rates of the period. Depending on the set of rules selected in the consolidation definition and the type of conversion rate filled in in the conversion rate table, periodic or year to date conversion will apply. The configuration handles the following methods of consolidation: full consolidation, proportionate consolidation and the equity method. The scope changes handled by the starter kit for financial and regulatory reporting for banking set of rules are: Acquisitions Loss of control Equity transactions 12

13 Changes in interest rates of associates and joint-ventures Internal mergers Flows generated during the consolidation process allow you to retrieve changes due to currency translation differences and changes in scope consolidation. These flows make it possible to automatically produce the following financial statements: Statement of Comprehensive Income Statement of Cash Flows Statement of Changes in Equity 3. Configured Automatic Entries The starter kit for financial and regulatory reporting for banking includes a set of rules that enable you to produce consolidated data using data from the data entry packages. This set of rules can be enhanced in order to meet the group s specific accounting policies. The automatic consolidation entries are: Elimination of internal reciprocal operations Elimination of internal provisions Elimination of internal dividends Elimination of internal gains and losses on disposal of assets Goodwill booking Elimination of investment in subsidiaries Calculation of currency translation adjustments Calculation of non-controlling interests In addition to standard consolidation rules, a number of technical rules have been configured in order to: Generate the country dimension for codified counterparty: Indeed, breakdown by country is required in the package only for non-codified counterparty sectors in order to avoid entering data already available in the system. Calculate and store the subtotal accounts Calculate and store line items for the Statement of Other Comprehensive Income, the Statement of Cash Flows and the Statement of Changes in Equity 13

14 C. ANALYSIS PROCESS 1. Publishable Financial Statements 1.1. IFRS Financial Statements The starter kit for financial and regulatory reporting for banking contains a complete set of financial statements which follow the requirements of IAS1. A Statement of Financial Position in the current/non-current format A Statement of Profit or Loss with an expense classification by nature A Statement of Other Comprehensive Income A Statement of Cash Flows A Statement of Changes in Equity It provides you also with a sample of IFRS disclosures: Notes to the Income statement (Net interest income, fees and commissions ) Notes to the Statement of Financial Position (Financial assets held for trading..) 1.2. FINREP templates The starter kit for financial and regulatory reporting for banking contains a complete set of core and non-core information FINREP templates which follow the EBA requirements (see Appendix). F Balance Sheet Statement - assets F Balance Sheet Statement - liabilities F Balance Sheet Statement - equity F Statement of profit or loss F Statement of changes in equity F Financial assets held for trading F Financial assets designated at fair value through profit or loss F Available-for-sale financial assets F Loans and receivables and held-to-maturity investments F Subordinated financial assets F Breakdown of loans and advances by product F Breakdown of loans and advances to non-financial corporations by NACE codes F Financial assets subject to impairment that are past due or impaired F Breakdown of financial liabilities by product and by counterparty sector F Subordinated financial liabilities F Off-balance sheet exposure: Loans commitments, financial guarantees and other commitments given F Loans commitments, financial guarantees and other commitments received. 14

15 2. Monitoring and Controlling the Consolidation Process 2.1. Accounting reports The accounting reports (balances, general ledgers, debit-credit ledgers) allow for the analysis of consolidated data by drilling down to the original data Consolidation Analysis The pre-configuration contains reports that enable you to validate each step of the consolidation process: Check packages Check main balances Check conversion Intercompany reconciliations Transition from local to consolidated figures Net Equity, dividends and goodwill 15

16 EAMPLE: Consolidation control dashboard 3. Analysis and Audit Trail The starter kit for financial and regulatory reporting for banking contains reports that allow the analysis of consolidated data. Each data item is linked to an audit ID and a journal entry number which makes the audit trail possible. The audit ID allows the accounting origin to be tracked. For instance: The 0PACK01 Package data audit ID tracks data that has been entered in the packages The 3PRO10 audit ID is linked to the elimination of internal impairment on investments 16

17 With analysis schedules, each line of the Statements of Financial Position and of the Statement of Profit or Loss can be detailed by account, reporting unit or audit ID. EAMPLE: Analysis of a Statement of Financial Position line by account 17

18 Each line in the FINREP core information tables, Table F01.01 Assets, Table F01.02 Liabilities, Table F01.03 Liabilities, Table F02.00 Statement of profit or loss can be analysed by entity, account or audit ID EAMPLE: Analysis of an Asset line item (focus on Debt securities) by account: 18

19 Each line in the Statement of Other Comprehensive Income, the Statement of Cash Flows and the Statement of Changes in Equity can be analyzed via drill down to identify which account/flow pairs generated the amount. EAMPLE: Analysis of a Statement of Cash Flows line item (focus on the net cash flows from investing activities): 19

20 D. RECONCILIATION IFRS VERSUS FINREP CONSOLIDATIONS In order to fasten the reconciliation between FINREP and IFRS data, a three-step approach is proposed, using specific reports: First step: Automatic identification of the differences between the FINREP and the IFRS group structures, sorted by categories of differences - Case 1: Entities not consolidated in IFRS scope - Case 2: Entities not consolidated in FINREP scope - Case 3: Entities consolidated using the proportionate method for FINREP and the equity method for IFRS - Case 4: Entities equivalent in both scopes - Case 5: Other differences Second step: Automatic accounting reconciliation between FINREP and IFRS data sorted by categories of differences 20

21 You can drill down to further analysis for one account per entity or all accounts for all entities as shown in screenshots below. EAMPLE: Analysis of differences by case and entity EAMPLE: Analysis of differences for all accounts by entity for one case: 21

22 Third step: Automatic validation and justification of most of the differences between the two sets of consolidated data. 22

23 E. APPENDI 1. List of financial accounts 1.1. Assets Code A01000 A02000 A03000 A11011 A11012 A11013 A11014 A11015 A12000 A21011 A21012 A21013 A22011 A22012 A22013 A23011 A23012 A23013 A29000 A31011 A31012 A31013 A31014 A31015 A32011 A32012 A32013 A32014 A32015 A33011 A33012 A33013 A33014 A33015 A39037 A39038 Long description Cash on hand Cash balances at central banks Other demand deposits Hedging derivatives FVH Hedging derivatives CFH Hedge of net investments in a foreign operation Portfolio Fair value hedges of interest rate risk Portfolio Cash flow hedges of interest rate risk Derivatives - HFT Shares - HFT Shares - FVO Shares - AFS Units in investment funds - HFT Units in investment funds - FVO Units in investment funds - AFS Other equity-related securities - HFT Other equity-related securities - FVO Other equity-related securities - AFS Equity instruments impairment - AFS Money market instruments - HFT Money market instruments - FVO Money market instruments - AFS Money market instruments - LAR Money market instruments - HTM Bonds and notes - HFT Bonds and notes - FVO Bonds and notes - AFS Bonds and notes - LAR Bonds and notes - HTM Other interest-rate-related securities - HFT Other interest-rate-related securities - FVO Other interest-rate-related securities - AFS Other interest-rate-related securities - LAR Other interest-rate-related securities - HTM Debt securities impairment - AFS Specific allowances for individually assessed financial assets Debt securities impairment - AFS Specific allowances for collectively assessed financial assets 23

24 Code A39039 A39047 A39048 A39049 A39057 A39058 A39059 A40110 A40120 A40130 A40137 A40138 A40139 A40210 A40217 A40218 A40219 A40220 A40227 A40228 A40229 A41310 A41317 A41318 A41319 A81400 A82100 Long description Debt securities impairment - AFS Collective allowances for incurrred but not reported losses Debt securities impairment - LAR Specific allowances for individually assessed financial assets Debt securities impairment - LAR Specific allowances for collectively assessed financial assets Debt securities impairment - LAR Collective allowances for incurrred but not reported losses Debt securities impairment - HTM Specific allowances for individually assessed financial assets Debt securities impairment - HTM Specific allowances for collectively assessed financial assets Debt securities impairment - HTM Collective allowances for incurrred but not reported losses Loans and advances - HFT Loans and advances - FVO Loans and advances - AFS Loans and advances impairment - AFS Specific allowances for individually assessed financial assets Loans and advances impairment - AFS Specific allowances for collectively assessed financial assets Loans and advances impairment - AFS Collective allowances for incurrred but not reported losses Loans and advances - LAR to banks Loans and advances impairment - LAR to banks Specific allowances for individually assessed financial assets Loans and advances impairment - LAR to banks Specific allowances for collectively assessed financial assets Loans and advances impairment - LAR to banks Collective allowances for incurrred but not reported losses Loans and advances - LAR to customers Loans and advances impairment - LAR to customers Specific allowances for individually assessed financial assets Loans and advances impairment - LAR to customers Specific allowances for collectively assessed financial assets Loans and advances impairment - LAR to customers Collective allowances for incurrred but not reported losses Loans and advances - HTM Loans and advances impairment - HTM Specific allowances for individually assessed financial assets Loans and advances impairment - HTM Specific allowances for collectively assessed financial assets Loans and advances impairment - HTM Collective allowances for incurrred but not reported losses Fair value changes of the hedged items in portfolio hedge of interest rate risk Investments in subsidiaries, joint ventures and associates - gross A8210CL Clearing account - Investments in subsidiaries, JV and associates A821HC Elimination of investments in subsidiaries - Held company 24

25 Code A821OC Long description Elimination of investments in subsidiaries - Owner company A82900 Investments in subsidiaries, joint ventures and associates - impairment A83100 Investments in associates and joint ventures accounted for using the equity method gross A91111 Property, plant and equipment in own use, gross value A91112 Property, plant and equipment in own use, impairment A91113 Property, plant and equipment in own use, depreciation A9111CL Clearing account - Property, plant and equipment A91121 Investment Property in own use, gross value A91122 Investment Property in own use, impairment A91123 Investment Property in own use, depreciation A9112CL Clearing account - Investment property A91211 Property, plant and equipment subject to operating lease, gross value A91212 Property, plant and equipment subject to operating lease, impairment A91213 Property, plant and equipment subject to operating lease, depreciation A91221 Investment Property subject to operating lease, gross value A91222 Investment Property subject to operating lease, impairment A91223 Investment Property subject to operating lease, depreciation A92011 Goodwill gross value A92012 Goodwill impairment A9201CL Clearing account - Bargain purchase A92111 Other intangible assets in own use, gross value A92112 Other intangible assets in own use, impairment A92113 Other intangible assets in own use, amortization A9211CL Clearing account - Intangible assets A92211 Other intangible assets subject to operating lease, gross value A92212 Other intangible assets subject to operating lease, impairment A92213 Other intangible assets subject to operating lease, amortization A94100 Current tax assets A94200 Deferred tax assets A96100 Accrued and deferred items A96201 Other receivables, gross value A96202 Other receivables, impairment A97000 Non-current assets and disposal groups classified as held for sale 1.2. Equity Code E11110 E11111 E11120 Long description Paid up capital - ordinary shares Paid up capital - preference shares Unpaid capital which has been called up - ordinary shares 25

26 Code E11121 E11200 E12010 E12011 E13100 E13200 E14000 E15000 E16000 E17110 E17111 E17120 E17121 E17130 E17131 E17210 E17211 E17220 E17221 E17230 E17231 E17240 E17241 E18000 E23100 E23200 E24000 E26200 E27110 E27111 E27120 E27121 E27130 E27131 E27210 E27211 E27220 E27221 E27230 E27231 E27240 E27241 Long description Unpaid capital which has been called up - preference shares Other equity Share premium - ordinary shares Share premium - preference shares Equity component of compound financial instruments Other equity instruments issued Treasury shares Silent participations Retained earnings Revaluation reserve - tangible assets Income tax - revaluation on tangible assets Revaluation reserve - intangible assets Income tax - revaluation on intangible assets Actuarial gains/loss on defined benefit pension plans Income tax on actuarial gains/loss on defined benefit pension plans Hedge of net investments in foreign operations - eff. port. Income tax on hedge of net investments in foreign operations - eff. port. Currency translation reserve Income tax on currency translation reserve Cash flow hedge reserve - effective portion Income tax on cash flow hedge reserve - effective portion Revaluation reserve - AFS instruments Income tax on revaluation reserve - AFS instruments Other reserves NCI - Equity component of compound financial instruments NCI - Other equity instruments issued NCI - Treasury shares NCI - Other reserves and retained earnings NCI - Revaluation reserve - tangible assets NCI - Income tax on revaluation reserve - tangible assets NCI - Revaluation reserve - intangible assets NCI - Income tax on revaluation reserve - intangible assets NCI - Actuarial gains/loss on defined benefit pension plans NCI - Income tax on actuarial gains/loss on defined benefit pension plans NCI - Hedge of net investments in foreign operations - eff. port. NCI - Income tax on hedge of net investments in foreign operations - eff. port. NCI - Currency translation reserve NCI - Income tax relating to currency translation reserve NCI - Cash flow hedge reserve - effective portion NCI - Income tax on cash flow hedge reserve - effective portion NCI - Revaluation reserve - AFS instrument NCI - Income on revaluation reserve - AFS instruments 26

27 1.3. Liabilities Code L11011 L11012 L11013 L11014 L11015 L12000 Long description Hedging derivatives FVH Hedging derivatives CFH Hedge of net investments in a foreign operation Portfolio Fair value hedges of interest rate risk Portfolio Cash flow hedges of interest rate risk Derivatives - HFT L12000CL Clearing account - Derivatives HFT L52000 L53000 L61100 Equity instruments - HFT Debt securities - HFT Current accounts / overnight deposits - HFT L61100CL Clearing account - Debt securities / Overnight deposits HFT L61200 L61310 L61320 L62100 L62200 L62310 L62320 L63100 L63200 L63310 L63320 L64100 L64200 L64310 L64320 Current accounts / overnight deposits - FVO Current accounts / overnight deposits - Amortized cost (AC) to banks Current accounts / overnight deposits - Amortized cost (AC) to customers Deposits with agreed maturity - HFT Deposits with agreed maturity - FVO Deposits with agreed maturity - AC to banks Deposits with agreed maturity - AC to customers Deposits redeemable at notice - HFT Deposits redeemable at notice - FVO Deposits redeemable at notice - AC to banks Deposits redeemable at notice - AC to customers Repurchase agreements - HFT Repurchase agreements - FVO Repurchase agreements - AC to banks Repurchase agreements - AC to customers L65100CL Clearing account - Financial Loans & Advances / Deposits HFT L65200CL Clearing account - Financial Loans & Advances / Deposits FVO L65310CL Clearing account - Loans & Advances LAR / Deposits AC to Banks L65320CL Clearing account - Loans & Advances LAR / Deposits AC to Customers L71100 L71200 L71300 L72100 L72200 L72300 L73100 Certificates of deposits - HFT Certificates of deposits - FVO Certificates of deposits - AC Asset-backed securities - HFT Asset-backed securities - FVO Asset-backed securities - AC Covered bonds - HFT 27

28 Code L73200 L73300 L74100 L74200 L74300 L75100 L75200 L75300 L75400 L75500 L75600 L81100 L81200 L81300 L81400 L85000 L91100 L91200 L92100 L92200 L92300 L92400 L93000 L94100 L94200 L9600BU L96100 L96200 L97000 Long description Covered bonds - FVO Covered bonds - AC Hybrid contracts - HFT Hybrid contracts - FVO Hybrid contracts - AC Convertible compound financial instruments - HFT Convertible compound financial instruments - FVO Convertible compound financial instruments -AC Non-convertible - HFT Non-convertible - FVO Non-convertible - AC Other financial liabilities - HFT Other financial liabilities - FVO Other financial liabilities - AC to banks Other financial liabilities - AC to customers Fair value changes of the hedged items in portfolio hedge of interest rate risk Pensions and other post employment defined benefit obligations Other long term employee benefits Restructuring Pending legal issues and tax litigation Commitments and guarantees given Other provisions Share capital repayable on demand Current income tax liabilities Deferred income tax liabilities Balancing account - Balance sheet Accrued and deferred items Other Liabilities included in assets classified as held for sale and discontinued operations 1.4. Income statement Code P11110 P11120 P11310 P11320 P11330 P11340 P11350 P11410 P11420 P11430 Long description Interest income - Derivatives - HFT Interest income - Derivatives - Hedge accounting Interest income - Debt Securities - AFS Interest income - Debt Securities - LAR Interest income - Debt Securities - HTM Interest income - Debt Securities - FVO Interest income - Debt Securities - HFT Interest income - Loans and advances - AFS Interest income - Loans and advances - LAR Interest income - Loans and advances - HTM 28

29 Code Long description P11440 Interest income - Loans and advances - FVO P11450 Interest income - Loans and advances - HFT P11900 Interest income - Other assets P12110 Expenses on share capital repayable on demand P13110 Dividend income - Financial assets - HFT P13220 Dividend income - Financial assets designated at fair value through profit or loss P13330 Dividend income - Available-for-sale financial assets P13440 Dividend income - Investments in subsidiaries, joint ventures and associates P14110 Interest expenses - Derivatives - HFT P14120 Interest expenses - Derivatives - Hedge accounting P14610 Interest expenses - Deposits - FVO P14620 Interest expenses - Deposits - HFT P14630 Interest expenses - Deposits - AC P14710 Interest expenses - Debt Securities issued - FVO P14720 Interest expenses - Debt Securities issued - HFT P14730 Interest expenses - Debt Securities issued - AC P14810 Interest expenses - Other financial liabilities - FVO P14820 Interest expenses - Other financial liabilities - HFT P14830 Interest expenses - Other financial liabilities - AC P14900 Interest expenses - Other liabilities P14900CL Clearing account - Interest and similar income / expenses P21000 Fee and commission income P23000 Fee and commission expense P23000CL Clearing account - Fee and commission P31110 Derecognition gains/losses on Derivatives - HFT P31210 Derecognition gains/losses on Equity instruments - HFT P31220 Derecognition gains/losses on Equity instruments - FVO P31230 Derecognition gains/losses on Equity instruments - AFS P31310 Derecognition gains/losses on Debt securities - HFT P31320 Derecognition gains/losses on Debt securities - FVO P31330 Derecognition gains/losses on Debt securities - AFS P31340 Derecognition gains/losses on Debt securities - LAR P31350 Derecognition gains/losses on Debt securities - HTM P31410 Derecognition gains/losses on Loans and advances - HFT P31420 Derecognition gains/losses on Loans and advances - FVO P31430 Derecognition gains/losses on Loans and advances - AFS P31440 Derecognition gains/losses on Loans and advances - LAR to banks P31450 Derecognition gains/losses on Loans and advances - LAR to customers P31460 Derecognition gains/losses on Loans and advances - HTM P31510 Derecognition gains/losses on Short positions - HFT P31620 Derecognition gains/losses on Deposits - HFT 29

30 Code P31630 P31640 P31710 P31720 P31730 P31810 P31820 P31830 P32110 P32210 P32220 P32310 P32320 P32410 P32420 P32510 P32610 P32620 P32710 P32720 P32810 P32820 P33210 P33310 P33320 P33330 P33410 P33420 P33430 Long description Derecognition gains/losses on Deposits - FVO Derecognition gains/losses on Deposits - AC Derecognition gains/losses on Debt securities issued - HFT Derecognition gains/losses on Debt securities issued - FVO Derecognition gains/losses on Debt securities issued - AC Derecognition gains/losses on Other financial liabilities - HFT Derecognition gains/losses on Other financial liabilities - FVO Derecognition gains/losses on Other financial liabilities - AC FV change on Derivatives - HFT FV change on Equity instruments - HFT FV change on Equity instruments - FVO FV change on Debt securities - HFT FV change on Debt securities - FVO FV change on Loans and advances - HFT FV change on Loans and advances - FVO FV change on Short positions - HFT FV change on Deposits - HFT FV change on Deposits - FVO FV change on Debt securities issued - HFT FV change on Debt securities issued - FVO FV change on Other financial liabilities - HFT FV change on Other financial liabilities - FVO Impairment Equity instruments - AFS Impairment Debt securities - AFS Impairment Debt securities - LAR Impairment Debt securities - HTM Impairment Loans and advances - AFS Impairment Loans and advances - LAR Impairment Loans and advances - HTM 30

31 Code P33810 P38000 P38100 P40010 P40020 P40030 P40040 P50000 P51010 P51020 P51030 P51040 P52010 P53020 P53030 P53040 P53050 P53060 Long description Impairment Financial assets - AC Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net Merger result Fair value changes of the hedging instrument [including discontinuation] Fair value changes of the hedged item attributable to the hedged risk Ineffectiveness in profit or loss from cash flow hedges Ineffectiveness in profit or loss from hedges of net investments in foreign operations Net exchange differences, gain/loss Changes (+) in fair value in tangible assets (fair value model) Investment property income Operating leases income Other income Changes (-) in fair value in intangible assets (fair value model) Investment property expenses Operating leases expenses Other expenses Personnel expenses General and administrative expenses P53090CL Clearing account - other operating income / expenses P5900BU P61010 P61020 P61040 P61090 P63000 P63010 P63020 P63030 P63040 Balancing account - Income statement Net gains/losses on Property plant & equipments Net gains/losses on Investment property Net gains/losses on Intangible assets Net gains/losses on Other non financial assets Impairment or reversal of impairment of Investments in subsidiaries, joint ventures and associates Impairment or reversal of impairment on Property, plant and equipment Impairment or reversal of impairment on Investment property Impairment on Goodwill Impairment or reversal of impairment on Other intangible assets 31

32 Code P63090 P64010 P64020 P64040 P65010 P65020 P69000 P79010 P79210 P79220 P79300 P81000 P82000 Long description Impairment or reversal of impairment on Other Depreciation and amortisation on Property, Plant and Equipment Depreciation and amortisation on Investment property Depreciation and amortisation on Other intangible assets Provision on commitments and guarantees given Other provisions Negative goodwill recognised in profit or loss Profit of associates and joint ventures accounted for using the equity method Income tax expense Deferred tax Profit or (-) loss from NC assets and disposal groups classified as held for sale not qualifying as discontinued op. Profit or (-) loss before tax from discontinued operations Tax expense or (-) income related to discontinued operations 2. List of package schedules Book \Schedule Description Folder P- A Folder P-A-IFRS PA00-IFRS Package summary PA0100-IFRS Package summary - IFRS only PA0200 Securities and shareholdings PA0300 Flow analysis PA0400 Intercompany breakdown PA00 Package summary PA0100 Package summary PA0200 Securities and shareholdings PA0300 Flow analysis PA0400 Intercompany breakdown 32

33 Book \Schedule Description Folder P- A PF0100 FINREP data collection Folder P-A-IFRS PA10 Balance PA1100 Assets PA1200 Liabilities PA1300 Equity PA1400 Income Statement PA20 Securities and shareholdings PA2100 Investments in subsidiaries, joint ventures and associates PA2200 Investments in subsidiaries, joint ventures and associates - Impairment PA2200F Investments in subsidiaries, joint ventures and associates - Breakdown by related parties PA2300 Purchase and disposal of investments in subsidiaries, joint ventures and associates PA2400 Purchase of investments in subsidiaries, joint ventures and associates - Date PA2500 Subscriptions to subsidiaries' capital increase / decrease - Date PA2600 Investments in subsidiaries, joint ventures and associates Number of shares PA2700 Equity statement PA2800 Variations of issued capital and share premium - Date PA2900 Capital - Number of shares PA30 Flow analysis PA3010 Assets by flow PA3020 Equity and Liabilities by flow PA3110 Cash and cash balances PA3120 Derivatives - Assets PA3130 Equity instruments PA3140 Debt securities PA3150 Loans and advances PA3160 Tangible assets PA3170 Intangible assets PA3180 Other assets PA3210 Derivatives - Liabilities PA3220 Short Positions PA3230 Deposits PA3240 Debt securities issued PA3250 Other financial liabilities PA3260 Provisions 33

34 Book \Schedule Description Folder P- A Folder P-A-IFRS PA3270 Other liabilities PA40 Intercompany breakdown PA41 Reciprocal operations PA4110 Intercompany - Income Statement PA4120 Intercompany - Assets and Liabilities PA42 Internal gains or losses PA4210 Purchase and disposal of loans and advances AFS PA4220 Purchase and disposal of tangible assets PA4230 Purchase and disposal of intangible assets PA43 Dividends PA4310 Dividends received PA4320 Dividends paid PA4330 Dividends paid by beneficiary - Date PA44 Internal provisions - impairments PA4410 Internal provisions / Impairments PA50 Notes PA51 Notes to the income statement PA5110 Interests income / expenses to bank and customers PA5120 Fees and commissions by counterparty and IFRS analysis PA60 Annual report - legal reporting PA61 Financial statements - IFRS reporting PA6105 Statement of Financial Position (IFRS Format) PA6110 Income Statement (IFRS format) PA6115 Statement of Cash Flows PA62 Notes to the income statement - IFRS reporting PA6205 Net interest income PA6210 Fee and commission income and expenses PA6215 PA6220 Net Gains (Losses) on Financial Assets/Liabilities classified as Held for Trading Net Gains (Losses) on Financial Assets/Liabilities at Fair Value through Profit or Loss PA6225 Net income from hedge accounting PA63 Notes to the Statement of financial position - IFRS reporting PA6305 Financial Assets held for trading PA6310 Financial Liabilities held for trading PA70 Control statements - legal reporting PA7100 Balance Sheet by audit ID and flow PA7200 Intercompany - Income and expenses PA7300 Intercompany - Balance Sheet PA7400 Purchase and disposal of investments in subsidiaries (Control) PA7500 Statement of Cash Flows (control) 34

35 Book Folder P- Description \Schedule A PF10 Derivatives PF11 Derivatives - Assets PF1110 Derivatives by counterparty (assets) PF1120 Derivatives by residence of the counterparty (assets) PF1130 Derivatives by product (assets) PF1140 Derivatives by fair value hierarchy (assets) PF12 Derivatives - Liabilities PF1210 Derivatives by counterparty (liabilities) PF1220 Derivatives by residence of the counterparty (liabilities) PF1230 Derivatives by product (liabilities) PF1240 Derivatives by fair value hierarchy (liabilities) PF20 Equity instruments PF21 Equity instruments HFT FVO PF2110 Equity Instruments HFT/FVO: "of which : at cost", transferred assets and other flows PF2120 Equity Instruments HFT/FVO by counterparty PF2130 Equity Instruments HFT/FVO by residence of the counterparty PF2140 Equity Instruments HFT/FVO by fair value hierarchy PF22 Equity instruments AFS PF2210 Equity Instruments AFS: "of which : at cost", transferred assets and other flows PF2220 Equity Instruments AFS by counterparty PF2230 Equity Instruments AFS by residence of the counterparty PF2240 Equity Instruments AFS by fair value hierarchy PF30 Debt securities PF31 Debt securities HFT FVO PF3105 Debt securities HFT/FVO PF3110 Debt securities HFT/FVO: Transferred assets PF3115 Debt securities FVO: Performing and non performing exposures PF3120 Debt securities FVO: Forborne exposures PF3125 Debt securities HFT by counterparty PF3130 Debt securities FVO by counterparty PF3135 Debt securities FVO by counterparty: Performing and non performing exposures PF3140 Debt securities FVO by counterparty: Forbone exposures PF3145 Debt securities HFT/FVO by residence of the counterparty PF3150 Debt securities HFT/FVO by fair value hierarchy PF32 Debt securities AFS LAR HTM PF3205 Debt securities AFS/LAR/HTM (Gross) PF3210 Debt securities AFS/LAR/HTM (Gross): Transferred assets Folder P-A-IFRS 35

36 Book \Schedule Description Folder P- A PF3215 Debt securities AFS/LAR/HTM (Gross): Performing and on performing exposures PF3220 Debt securities AFS/LAR/HTM (Gross): Forborne exposures PF3225 Debt securities AFS/LAR/HTM (Impairment) PF3230 Debt securities AFS/LAR/HTM (Impairment): Transferred assets PF3235 Debt securities AFS/LAR/HTM (Impairment): Exposures PF3240 Debt securities AFS/LAR/HTM by counterparty (Gross) PF3245 Debt securities AFS/LAR/HTM by counterparty (Gross): Performing and non performing exposures PF3250 Debt securities AFS/LAR/HTM by counterparty (Gross): Forborne exposures PF3255 Debt securities AFS/LAR/HTM by counterparty (Impairment) PF3257 Debt securities AFS/LAR/HTM by counterparty (Impairment) Performing and forborne exposure PF3260 Debt securities AFS/LAR/HTM by residence of the counterparty (Gross) PF3265 Debt securities AFS/LAR/HTM by residence of the counterparty (Impairment) PF3270 Debt securities AFS/LAR/HTM by fair value hierarchy (Gross) PF3275 Debt securities AFS/LAR/HTM by fair value hierarchy (Impairment) PF40 Loans and advances PF41 Loans and advances HFT FVO PF4105 Loans and advances HFT by counterparty PF4110 Loans and advances HFT by counterparty: Transferred assets PF4115 Loans and advances FVO by counterparty PF4120 Loans and advances FVO by counterparty: Transferred assets PF4125 Loans and advances FVO by counterparty: Performing and non performing exposures PF4130 Loans and advances FVO by counterparty: Forborne exposures PF4135 Loans and advances HFT/FVO by residence of the counterparty PF4140 Loans and advances HFT/FVO to non-financial corporations by NACE codes PF4145 Loans and advances HFT/FVO to households by of which analysis PF4150 Loans and advances HFT/FVO by product, purpose, subordination PF4155 Loans and advances HFT/FVO by collateral PF4160 Loans and advances HFT/FVO by fair value hierarchy PF42 Loans and advances AFS LAR HTM PF4202 Loans and advances AFS/LAR/HTM by counterparty (Gross) PF4204 Loans and advances AFS/LAR/HTM by counterparty (Gross): Transferred assets Folder P-A-IFRS 36

37 Book \Schedule Description Folder P- A PF4206 Loans and advances AFS/LAR/HTM by counterparty (Gross): Performing and non performing exposures PF4208 Loans and advances AFS/LAR/HTM by counterparty (Gross): Forborne exposures PF4210 Loans and advances AFS/LAR/HTM by counterparty (Impairment) PF4212 Loans and advances AFS/LAR/HTM by counterparty (Impairment): Transferred assets PF4214 Loans and advances AFS/LAR/HTM by counterparty (Impairment): Performing and forborne exposures PF4216 Loans and advances AFS/LAR/HTM by residence of the counterparty (Gross) PF4218 Loans and advances AFS/LAR/HTM by residence of the counterparty (Impairment) PF4220 Loans and advances AFS/LAR/HTM to non-financial corporations by NACE codes (Gross) PF4222 Loans and advances AFS/LAR/HTM to non-financial corporations by NACE codes (Impairment) PF4224 Loans and advances AFS/LAR/HTM to households by of which analysis (Gross) PF4226 Loans and advances AFS/LAR/HTM to households by of which analysis (Impairment) PF4228 Loans and advances LAR/HTM to households by of which analysis (Gross) - Performing and non performing PF4230 Loans and advances LAR/HTM to households by of which analysis (Gross) - Forborne exposure PF4232 Loans and advances LAR/HTM to households by of which analysis (Impairment): Performing and forborne exposures PF4234 Loans and advances AFS/LAR/HTM by product, collateral, purpose, subordination (Gross) PF4236 Loans and advances AFS/LAR/HTM by product, purpose, subordination (Impairment) PF4238 Loans and advances AFS/LAR/HTM by collateral (Impairment) PF4240 Loans and advances AFS/LAR/HTM by fair value hierarchy (Gross) PF4242 Loans and advances AFS/LAR/HTM by fair value hierarchy (Impairment) PF50 Financial liabilities PF5010 Financial liabilities PF5020 Short positions and deposits by counterparty PF5030 Short positions and deposits by residence of the counterparty PF5040 Short positions and deposits by fair value hierarchy PF5050 Debt securities issued and other financial liabilities by fair value hierarchy PF60 Other assets/liabilities Folder P-A-IFRS 37