Filling-in instructions for FINREP forms 2014

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1 1(9) Filling-in instructions for FINREP forms 2014 FILLING-IN INSTRUCTIONS FOR FINREP FORMS General... 1 FA form... 3 FA11A Interest income... 3 FA11B Interest expenses... 3 FA14 Income from equity investments... 4 FA16A Fee and commission income... 4 FA16B and FA16C Fee and commission income... 4 FA17A Fee and commission expenses... 4 FA17C Fee and commission expenses... 4 FA18 Gains and losses on financial assets and liabilities held for trading - - not collected... 4 FA22A-B Other operating income... 5 FA24 Administrative expenses... 5 FA27A, -B Other operating expenses... 6 FT form... 6 FT05 Debt securities... 6 FT10 Loans and receivables total... 6 FT12 Deposits and other liabilities total... 7 FT17 Distribution of dividends... 7 FT20 Distribution of holdings of the share capital, cooperative capital, basic capital by sector of owner... 7 FT22 Assets under management... 8 FT35 Region-specific data... 8 FT52 The increase and decrease in tangible assets... 8 FT53 Software investments... 9 FT54 Shares and participations in real estate corporations... 9 General Enterprise's Business ID (ytunnus) A Business ID, or business and organisation code, is a code that is assigned by authorities to all parties liable to registration and by which the party can be identified. The code comprises a consecutive number of seven digits, a hyphen and a control number. The Business ID replaces the previously used trade registry number, foundation number and organisation number. (concepts database) Enterprise's SF identifier (tk_tunnus) Each data supplier with a Business ID is given data supplier level identifiers and a so-called unit-level code that identifies the data supplier. The data supplier specific identifier is given by the Financial Supervision Authority when the obligation to collect data begins.

2 2(9) Data supplier level (tataso) Data suppliers are grouped at data supplier level. Data supplier levels describe a group of data suppliers with an equal data supply obligation. An individual data supplier level is also as uniform an actor on the market as possible. At data supplier levels, the data supplier's different forms are described as follows: entire institution (e.g. deposit bank) including all its branches (201) The part of an institution that operates in Finland (202) The part of an institution that operates abroad (203) The group or consolidation group of the institution (204/205) the holding corporation of the institution (206) Domestic / abroad division The domestic/abroad division is defined based on the counterparty, i.e. the customer. If the customer is located within the borders of Finland it is domestic and if the customer is located outside the borders of Finland it is abroad. Example 1: if a Finnish credit institution grants a loan to a customer abroad the amount is reported in the column abroad. Correspondingly, the interest income received on the loan in question is reported as received from abroad >> in the column abroad. Example 2: if a German branch operating in Finland grants a loan to a Finnish customer, it is reported in the column domestic. Example 3: if a branch of a Finnish credit institution located in Germany grants a loan to a German customer, this is reported in the column abroad (this is a foreign receivable). Example 4: if a Finnish parent company grants a loan to its branch located in Germany, this is reported in the column abroad.

3 3(9) FA form FA11A Interest income FA11B Interest expenses Division of the interest income item (F 02.00_010_010) of the profit and loss account using Statistics Finland's data needs. The total item in the notes should match item 010 of the profit and loss account. The interest income item includes, for example, Interests and interest subsidies, penalty interests, and loan arrangement and other commissions that are determined based on the passing of time and the amount of capital The proportion of the difference between the nominal value and acquisition price of receivables acquired below or under the nominal value belonging to the financial year Difference between the repurchase price and purchase price of securities and other commodities bought with repurchase agreements during the validity of the agreement. Interest-like income related to derivative contracts. Fees comparable to interest, such as the marginal interest rate, are allocated as interest income during the term of the loan. The item Claims on credit institutions (S121, S1221, S1222, S1223) includes granted credits and other receivables from credit institutions. The item Claims on the public and public sector entities (S123, S124, S125, S126, S127, S128, S129, S13, S14 and S15) includes granted credits and other similar receivables from the public and public sector entities. The public (claims on the public / liabilities to the public) includes households, enterprises, non-profit institutions, insurance corporations and other financial institutions excl. credit institutions. Public sector entities include the government, municipalities and joint municipal authorities, the Regional Government of Åland, employment pension schemes and other social security funds. Division of the interest expenses item (F 02.00_090_010) of the profit and loss account using Statistics Finland's data needs. The total item in the notes should match item 090 of the profit and loss account. The interest expenses item includes, e.g. interests, penalty interests, and loan arrangement and other commissions that are determined based on the passing of time and the amount of capital; the share of issue losses from issued loans belonging to the financial year and the share of commissions paid on received loans belonging to the financial year excluding any compensation on direct administrative costs related to the granting of the loan.

4 4(9) FA14 Income from equity investments FA16A Fee and commission income The division of the item Income from equity investments of the profit and loss account (F 02.00_160_010) from group undertakings, participating interests and other enterprises. Division of the Fee and commission income item (F 02.00_200_010) of the profit and loss account using Statistics Finland's data needs. The total item in the notes should match item 200 of the profit and loss account. The item includes handling fees and commissions from granting credits, from issuing securities and other similar financing, from guarantees and other undertakings outside the balance sheet, from currency exchange, from brokering, from handling notary services, for payment transfers, from securities loans and other similar services. The income is divided into private customers and other customers. Private customers refer to the sector S14 Households. Other customers refers to other sectors including customers abroad. The income received from securities, payment traffic and distribution channel fees in the current period are reported under Income from current period. FA16B and FA16C Fee and commission income as above FA17A Fee and commission expenses FA17C Fee and commission expenses Division of the Fee and commission expenses item (F 02.00_210_010) of the profit and loss account using Statistics Finland's data needs. The total item in the notes should match item 210 of the profit and loss account. Fee and commission expenses are divided into clearing and settlement expenses, custody expenses, servicing fees from securitisation activities, loan commitments received, guarantees received and other fee and commission expenses. as above FA18 Gains and losses on financial assets and liabilities held for trading -- not collected

5 5(9) FA22A-B Other operating income FA24 Administrative expenses Division of the Other operating income item (F 02.00_340_010) of the profit and loss account using Statistics Finland's data needs. The data are collected as previously in Appendix table A22 Other operating income of the FINREP data collection but with updated subcategories. The item includes gross dividend and rental income from real estate and real estate corporations, income from administrative services to a firm in the same group or consolidation group and other similar services, and other income from actual operations. The sub-item Investment properties includes rental returns received from investments in housing company units. Further information: IAS (d) IAS (f) IAS 17.50, 51, 56 (b) Division of the Administrative expenses item of the profit and loss account using Statistics Finland's data needs. The data are collected as previously in Appendix table A24 Administrative expenses of the FINREP data collection but with updated subcategories. Personnel expenses mainly correspond with sub-item F 02.00_370_010 of Administrative expenses, except when part of the administrative expenses are presented under obligatory reserves in item 450 of the profit and loss account. Other administrative expenses mainly correspond with item F 02.00_380_010 of the profit and loss account, except when EBAN definitions are inconsistent with the definitions of national accounts. The problem particularly applies to dividing costs between items Other operating expenses (350) and Other administrative expenses (380) of the profit and loss account. The Staff costs item is divided into wages, salaries and fees and social security costs. The Wages, salaries and fees sub-item comprises wages, salaries and fees subject to withholding tax of the financial period incl. holiday pay and holiday bonuses, as well as fees paid as a result of termination. Wages, salaries and fees are divided into remunerations and other wages, salaries and fees. The Other administrative expenses sub-item includes, e.g. the personnel's food, health care, recruitment, recreation, training and travel costs, office and IT costs, marketing and entertainment expenses, research and development costs, and other administrative expenses not included in staff costs.

6 6(9) FA27A, -B Other operating expenses FT form FT05 Debt securities Division of the other operating expenses item of the profit and loss account using Statistics Finland's data needs. The data are collected as previously in Appendix table A27 Other operating expenses of the FINREP data collection but with updated subcategories. The notes do not necessarily directly correspond with the F02.00A or F45.3 forms due to the definition differences between EBA and national accounts (see above FA24 Administrative expenses). Other operating expenses include machinery, equipment and property rents. The item also includes merger losses, insurance and security expenses, supervision, inspection and membership fees and other expenses that are not included in other items. The sub-item investment properties also take into account expenses related to investments in housing company units. FT10 Loans and receivables total The item includes the balance sheet items under Debt securities (F 01.01_080_010, F 01.01_120_010, F 01.01_160_010, F 01.01_190_010, F 01.01_220_010) divided based on the sectoral division of financial accounts. The total item in the notes should match the summed items of the balance sheet. The FT05 item describes the assets of the balance sheet. In practice, it includes all securities excl. shares, equity and derivatives. Debt securities are divided into groups based on the residual maturity: 12 months or less and Over 12 months. The residual maturity refers to the time remaining before the maturity defined for the commitment in the agreement at the time of reporting. The residual maturity describes the change in deposit and loan capital based on amortization plans and deposit agreements. NB. The regular interest rate adjustments that are made for instance for agreements tied to Euribor rates do not define the residual maturity. Fixed-term loans and deposits are defined based on the residual maturity so that agreed instalments and withdrawals are each allocated to their own maturity category. Loans and deposits repayable on demand are reported in the shortest maturity category depending on the data collection. Redeemable assets and liabilities are reported in the maturity category corresponding with the period of notice or in the maturity category corresponding with the previous residual maturity. The data are collected as previously in Appendix tables T03-04 and T10 Receivables of the FINREP data collection but with updated subcategories.

7 7(9) FT12 Deposits and other liabilities total FT17 Distribution of dividends The data are reported as nominal values. The item does not include accumulated interest, and thus the item does not directly correspond with the balance sheet item Loans and other receivables (F01.01A/B/C, row 180). The definition differs from ECB's definition where the so-called extensive item is used for loans. The Loans to the public and general government item includes granted loans and other similar receivables to the public and general government. The item also includes financial leasing, sales receivables and account overdrafts. The public (claims on the public / liabilities to the public) includes households, enterprises, non-profit institutions, insurance corporations and other financial institutions excl. credit institutions. Public sector entities include the government, municipalities and joint municipal authorities, the Regional Government of Åland, employment pension schemes and other social security funds. The data are collected as previously in Appendix tables T06-07 and T12 Liabilities of the FINREP data collection but with updated subcategories. The data are reported excluding accumulating interest, as so-called general deposits. The definition differs from ECB's definition where the extensive deposit item (incl. repurchase agreements) is used for deposits. Thus, the item does not correspond with the sum calculated from deposit items in the balance sheet. The item Liabilities to the public and general government includes deposits repayable on demand and other deposits than those repayable on demand. The item Other liabilities to the public and general government is reported using the same model. Accrued debts are not included in the FT12 table. Division: Proposal for the current financial year Actual for the previous financial year FT20 Distribution of holdings of the share capital, cooperative capital, basic capital by sector of owner The item Total corresponds with the balance sheet item Share capital/co-operative capital/basic capital (F 01.03_010_010) under liabilities. The data are collected as previously in Appendix table T20 Distribution of holdings of the share capital, cooperative capital, basic capital by sector of owner of the FINREP data collection but with updated subcategories.

8 8(9) FT22 Assets under management FT35 Region-specific data Joint-stock units listed on the stock exchange report their share capital under Listed share capital. Joint-stock units not listed on the stock exchange report their share capital under Unlisted share capital. Other units than joint-stock units, such as cooperative banks, report the data under Cooperative capital, basic capital. The data are collected as previously in Appendix table T22 Assets under management of the VIRATI data collection but with updated subcategories. The difference to previous reports are that there is no distinction between assets managed under discretionary portfolio management and consultative portfolio management. Assets under management are determined by chapter 1 section 11 subsection 4 of the Investment Firms Act. The Commission income during the period item corresponds with the profit and loss account item Commission income (F 02.00_200_010). The commission income data are collected as previously in Appendix table T35 Region-specific data of the FINREP data collection. The data are collected based on the location of the credit institution's branch. The item Deposits and other liabilities to the public at the end of the period is reported like the item Deposits and Other financial liabilities total in appendix table FT12 including sectors S111-S15 (the public and general government). The data are collected as previously in Appendix table T36 Region-specific data at the end of the period of the FINREP data collection. The data are collected based on the location of the credit institution's branch. The item Loans on the public at the end of the period is reported like item Loans to the public and general government in table FT10 including sectors S111-S15. The item does not include the item Deposits and loans between financial institutions total in table FT10. The data are collected similarly as previously in Appendix table T36 Region-specific data at the end of the period of the FINREP data collection (excl. general government loans and receivables). The data are collected based on the location of the credit institution's branch. The item Loans on the households at the end of the period corresponds with the sectors S14-15 of the total item in table FT10. FT52 The increase and decrease in tangible assets Levels to be reported: 201, 202, 210, 211, 221, 222, 235, 240, 245, 246, , 252, 253, 254

9 9(9) FT53 Software investments The Tangible assets item of the balance sheet are divided based on Statistics Finland's data needs into increases, decreases and transfers made during the financial period. The data are collected as previously in Appendix table T52 The increase and decrease in tangible assets of the FINREP data collection. The main item of the notes (010) corresponds with the item Tangible assets (270) of the balance sheet. As a rule, the items Real estate (020) and Other tangible assets (270) of the notes correspond with items Investment properties (290) and Tangible fixed assets (280) of the balance sheet. There may be differences in the distribution between these items. For example, the subitem Real estate in the notes includes both investment property and property in own use. This definition differs from the item Investment properties (290) in the balance sheet. This means that there is also a similar difference between the items Other tangible assets and Tangible fixed assets. Tangible fixed assets (010) include land and water areas, land and water constructions, buildings and constructions, machinery and equipment, as well as other tangible fixed assets. The sub-item land, water and forest areas (030) only include unbuilt areas. Built land, water and forest areas are inlcuded in the sub-item Buildings and other real estate (150). Buildings and structures, as well as land and water constructions are recorded as an investment during the statistical period when they are paid. Other fixed assets are recorded as investments during the accounting period when they are transferred to the buyer s or recipient s use. Here, software refers to purchased software and customised software. Software produced by the unit itself for own use is not included here. Purchased and customised databases also belong here. Annual licence fees and access right fees related to software acquisition are not included here. Division: Internally developed software Externally acquired software FT54 Shares and participations in real estate corporations Shares in housing corporations and real estate corporations are also reported in the table. The table includes renovation expenses of the shares that are included in the balance sheet item of Intangible assets.

16 May 2014 Regulation No Regulation for Compiling the Monthly Financial Position Report of Monetary Financial Institutions

16 May 2014 Regulation No Regulation for Compiling the Monthly Financial Position Report of Monetary Financial Institutions 1 (Unofficial translation) 16 May 2014 Regulation No. 132 Riga Regulation for Compiling the Monthly Financial Position Report of Monetary Financial Institutions Note. As amended by Latvijas Banka's Regulation