SAP® Financial Consolidation, starter kit for financial ...sapidp/012002523100003571162015E/… ·...

SAP® Financial Consolidation, starter kit for financial and regulatory reporting for banking, SP6 Configuration Overview (Appendix)

SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING

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TABLE OF CONTENTS

A. LIST OF FINANCIAL ACCOUNTS ........................................................................................................ 4

1. Assets .................................................................................................................................................... 4

2. Equity ..................................................................................................................................................... 6

3. Liabilities ............................................................................................................................................... 8

4. Income statement ................................................................................................................................. 9

B. LIST OF PACKAGE SCHEDULES ...................................................................................................... 13

C. LIST OF FLOWS .................................................................................................................................. 22

1. List of accounting flows ..................................................................................................................... 22

2. List of flows for IFRS notes ............................................................................................................... 22

3. List of FINREP flows ........................................................................................................................... 23

D. PACKAGE CONTROLS ....................................................................................................................... 25

E. LIST OF AUDIT IDS ............................................................................................................................. 58

F. CONSOLIDATION JOURNAL ENTRIES............................................................................................. 60

1. Elimination of Intra-Group Transactions .......................................................................................... 60

2. Elimination of Internal Provisions ..................................................................................................... 61

3. Elimination of Internal Dividends ...................................................................................................... 62

4. Elimination of Internal Capital Gains or Losses .............................................................................. 63

5. Non-controlling Interests ................................................................................................................... 64

6. Elimination of Investments ................................................................................................................ 65

7. Currency Translation Adjustment ..................................................................................................... 66

8. Goodwill and Bargain Purchase ........................................................................................................ 67

G. LIST OF RETRIEVAL SCHEDULES ................................................................................................... 68


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A. LIST OF FINANCIAL ACCOUNTS

1. Assets

Code Long description

A01000 Cash on hand

A02000 Cash balances at central banks

A03000 Other demand deposits

A11011 Hedging derivatives FVH

A11012 Hedging derivatives CFH

A11013 Hedge of net investments in a foreign operation

A11014 Portfolio Fair value hedges of interest rate risk

A11015 Portfolio Cash flow hedges of interest rate risk

A12000 Derivatives - HFT

A21011 Shares - HFT

A21012 Shares - FVO

A21013 Shares - AFS

A22011 Units in investment funds - HFT

A22012 Units in investment funds - FVO

A22013 Units in investment funds - AFS

A23011 Other equity-related securities - HFT

A23012 Other equity-related securities - FVO

A23013 Other equity-related securities - AFS

A29000 Equity instruments impairment - AFS

A31011 Money market instruments - HFT

A31012 Money market instruments - FVO

A31013 Money market instruments - AFS

A31014 Money market instruments - LAR

A31015 Money market instruments - HTM

A32011 Bonds and notes - HFT

A32012 Bonds and notes - FVO

A32013 Bonds and notes - AFS

A32014 Bonds and notes - LAR

A32015 Bonds and notes - HTM

A33011 Other interest-rate-related securities - HFT

A33012 Other interest-rate-related securities - FVO

A33013 Other interest-rate-related securities - AFS

A33014 Other interest-rate-related securities - LAR

A33015 Other interest-rate-related securities - HTM

A39037 Debt securities impairment - AFS Specific allowances for individually assessed financial assets

A39038 Debt securities impairment - AFS Specific allowances for collectively assessed financial assets

A39039 Debt securities impairment - AFS Collective allowances for incurrred but not reported losses

A39047 Debt securities impairment - LAR Specific allowances for individually assessed financial assets


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A39048 Debt securities impairment - LAR Specific allowances for collectively assessed financial assets

A39049 Debt securities impairment - LAR Collective allowances for incurrred but not reported losses

A39057 Debt securities impairment - HTM Specific allowances for individually assessed financial assets

A39058 Debt securities impairment - HTM Specific allowances for collectively assessed financial assets

A39059 Debt securities impairment - HTM Collective allowances for incurrred but not reported losses

A40110 Loans and advances - HFT

A40120 Loans and advances - FVO

A40130 Loans and advances - AFS

A40137 Loans and advances impairment - AFS Specific allowances for individually assessed financial assets

A40138 Loans and advances impairment - AFS Specific allowances for collectively assessed financial assets

A40139 Loans and advances impairment - AFS Collective allowances for incurrred but not reported losses

A40210 Loans and advances - LAR to banks

A40217 Loans and advances impairment - LAR to banks Specific allowances for individually assessed financial assets

A40218 Loans and advances impairment - LAR to banks Specific allowances for collectively assessed financial assets

A40219 Loans and advances impairment - LAR to banks Collective allowances for incurrred but not reported losses

A40220 Loans and advances - LAR to customers

A40227 Loans and advances impairment - LAR to customers Specific allowances for individually assessed financial assets

A40228 Loans and advances impairment - LAR to customers Specific allowances for collectively assessed financial assets

A40229 Loans and advances impairment - LAR to customers Collective allowances for incurrred but not reported losses

A41310 Loans and advances - HTM

A41317 Loans and advances impairment - HTM Specific allowances for individually assessed financial assets

A41318 Loans and advances impairment - HTM Specific allowances for collectively assessed financial assets

A41319 Loans and advances impairment - HTM Collective allowances for incurrred but not reported losses

A81400 Fair value changes of the hedged items in portfolio hedge of interest rate risk

A82100 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

A821OC Elimination of investments in subsidiaries - Owner company

A82900 Investments in subsidiaries, joint ventures and associates - impairment


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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

2. Equity


E11110 Paid up capital - ordinary shares

E11111 Paid up capital - preference shares

E11120 Unpaid capital which has been called up - ordinary shares

E11121 Unpaid capital which has been called up - preference shares

E11200 Other equity


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E12010 Share premium - ordinary shares

E12011 Share premium - preference shares

E13100 Equity component of compound financial instruments

E13200 Other equity instruments issued

E14000 Treasury shares

E15000 Silent participations

E16000 Retained earnings

E17110 Revaluation reserve - tangible assets

E17111 Income tax - revaluation on tangible assets

E17120 Revaluation reserve - intangible assets

E17121 Income tax - revaluation on intangible assets

E17130 Actuarial gains/loss on defined benefit pension plans

E17131 Income tax on actuarial gains/loss on defined benefit pension plans

E17210 Hedge of net investments in foreign operations - eff. port.

E17211 Income tax on hedge of net investments in foreign operations - eff. port.

E17220 Currency translation reserve

E17221 Income tax on currency translation reserve

E17230 Cash flow hedge reserve - effective portion

E17231 Income tax on cash flow hedge reserve - effective portion

E17240 Revaluation reserve - AFS instruments

E17241 Income tax on revaluation reserve - AFS instruments

E18000 Other reserves

E23100 NCI - Equity component of compound financial instruments

E23200 NCI - Other equity instruments issued

E24000 NCI - Treasury shares

E26200 NCI - Other reserves and retained earnings

E27110 NCI - Revaluation reserve - tangible assets

E27111 NCI - Income tax on revaluation reserve - tangible assets

E27120 NCI - Revaluation reserve - intangible assets

E27121 NCI - Income tax on revaluation reserve - intangible assets

E27130 NCI - Actuarial gains/loss on defined benefit pension plans

E27131 NCI - Income tax on actuarial gains/loss on defined benefit pension plans

E27210 NCI - Hedge of net investments in foreign operations - eff. port.

E27211 NCI - Income tax on hedge of net investments in foreign operations - eff. port.

E27220 NCI - Currency translation reserve

E27221 NCI - Income tax relating to currency translation reserve

E27230 NCI - Cash flow hedge reserve - effective portion

E27231 NCI - Income tax on cash flow hedge reserve - effective portion

E27240 NCI - Revaluation reserve - AFS instrument

E27241 NCI - Income on revaluation reserve - AFS instruments


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3. Liabilities


L11011 Hedging derivatives FVH

L11012 Hedging derivatives CFH

L11013 Hedge of net investments in a foreign operation

L11014 Portfolio Fair value hedges of interest rate risk

L11015 Portfolio Cash flow hedges of interest rate risk

L12000 Derivatives - HFT

L12000CL Clearing account - Derivatives HFT

L52000 Equity instruments - HFT

L53000 Debt securities - HFT

L61100 Current accounts / overnight deposits - HFT

L61100CL Clearing account - Debt securities / Overnight deposits HFT

L61200 Current accounts / overnight deposits - FVO

L61310 Current accounts / overnight deposits - Amortized cost (AC) to banks

L61320 Current accounts / overnight deposits - Amortized cost (AC) to customers

L62100 Deposits with agreed maturity - HFT

L62200 Deposits with agreed maturity - FVO

L62310 Deposits with agreed maturity - AC to banks

L62320 Deposits with agreed maturity - AC to customers

L63100 Deposits redeemable at notice - HFT

L63200 Deposits redeemable at notice - FVO

L63310 Deposits redeemable at notice - AC to banks

L63320 Deposits redeemable at notice - AC to customers

L64100 Repurchase agreements - HFT

L64200 Repurchase agreements - FVO

L64310 Repurchase agreements - AC to banks

L64320 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 Certificates of deposits - HFT

L71200 Certificates of deposits - FVO

L71300 Certificates of deposits - AC

L72100 Asset-backed securities - HFT

L72200 Asset-backed securities - FVO

L72300 Asset-backed securities - AC

L73100 Covered bonds - HFT


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L73200 Covered bonds - FVO

L73300 Covered bonds - AC

L74100 Hybrid contracts - HFT

L74200 Hybrid contracts - FVO

L74300 Hybrid contracts - AC

L75100 Convertible compound financial instruments - HFT

L75200 Convertible compound financial instruments - FVO

L75300 Convertible compound financial instruments -AC

L75400 Non-convertible - HFT

L75500 Non-convertible - FVO

L75600 Non-convertible - AC

L81100 Other financial liabilities - HFT

L81200 Other financial liabilities - FVO

L81300 Other financial liabilities - AC to banks

L81400 Other financial liabilities - AC to customers

L85000 Fair value changes of the hedged items in portfolio hedge of interest rate risk

L91100 Pensions and other post employment defined benefit obligations

L91200 Other long term employee benefits

L92100 Restructuring

L92200 Pending legal issues and tax litigation

L92300 Commitments and guarantees given

L92400 Other provisions

L93000 Share capital repayable on demand

L94100 Current income tax liabilities

L94200 Deferred income tax liabilities

L9600BU Balancing account - Balance sheet

L96100 Accrued and deferred items

L96200 Other

L97000 Liabilities included in assets classified as held for sale and discontinued operations

4. Income statement


P11110 Interest income - Derivatives - HFT

P11120 Interest income - Derivatives - Hedge accounting

P11310 Interest income - Debt Securities - AFS

P11320 Interest income - Debt Securities - LAR

P11330 Interest income - Debt Securities - HTM

P11340 Interest income - Debt Securities - FVO

P11350 Interest income - Debt Securities - HFT

P11410 Interest income - Loans and advances - AFS

P11420 Interest income - Loans and advances - LAR

P11430 Interest income - Loans and advances - HTM


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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


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P31630 Derecognition gains/losses on Deposits - FVO

P31640 Derecognition gains/losses on Deposits - AC

P31710 Derecognition gains/losses on Debt securities issued - HFT

P31720 Derecognition gains/losses on Debt securities issued - FVO

P31730 Derecognition gains/losses on Debt securities issued - AC

P31810 Derecognition gains/losses on Other financial liabilities - HFT

P31820 Derecognition gains/losses on Other financial liabilities - FVO

P31830 Derecognition gains/losses on Other financial liabilities - AC

P32110 FV change on Derivatives - HFT

P32210 FV change on Equity instruments - HFT

P32220 FV change on Equity instruments - FVO

P32310 FV change on Debt securities - HFT

P32320 FV change on Debt securities - FVO

P32410 FV change on Loans and advances - HFT

P32420 FV change on Loans and advances - FVO

P32510 FV change on Short positions - HFT

P32610 FV change on Deposits - HFT

P32620 FV change on Deposits - FVO

P32710 FV change on Debt securities issued - HFT

P32720 FV change on Debt securities issued - FVO

P32810 FV change on Other financial liabilities - HFT

P32820 FV change on Other financial liabilities - FVO

P33210 Impairment Equity instruments - AFS

P33310 Impairment Debt securities - AFS

P33320 Impairment Debt securities - LAR

P33330 Impairment Debt securities - HTM

P33410 Impairment Loans and advances - AFS

P33420 Impairment Loans and advances - LAR

P33430 Impairment Loans and advances - HTM


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P33810 Impairment Financial assets - AC

P38000 Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net

P38100 Merger result

P40010 Fair value changes of the hedging instrument [including discontinuation]

P40020 Fair value changes of the hedged item attributable to the hedged risk

P40030 Ineffectiveness in profit or loss from cash flow hedges

P40040 Ineffectiveness in profit or loss from hedges of net investments in foreign operations

P50000 Net exchange differences, gain/loss

P51010 Changes (+) in fair value in tangible assets (fair value model)

P51020 Investment property income

P51030 Operating leases income

P51040 Other income

P52010 Changes (-) in fair value in intangible assets (fair value model)

P53020 Investment property expenses

P53030 Operating leases expenses

P53040 Other expenses

P53050 Personnel expenses

P53060 General and administrative expenses

P53090CL Clearing account - other operating income / expenses

P5900BU Balancing account - Income statement

P61010 Net gains/losses on Property plant & equipments

P61020 Net gains/losses on Investment property

P61040 Net gains/losses on Intangible assets

P61090 Net gains/losses on Other non financial assets

P63000 Impairment or reversal of impairment of Investments in subsidiaries, joint ventures and associates

P63010 Impairment or reversal of impairment on Property, plant and equipment

P63020 Impairment or reversal of impairment on Investment property

P63030 Impairment on Goodwill

P63040 Impairment or reversal of impairment on Other intangible assets


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P63090 Impairment or reversal of impairment on Other

P64010 Depreciation and amortisation on Property, Plant and Equipment

P64020 Depreciation and amortisation on Investment property

P64040 Depreciation and amortisation on Other intangible assets

P65010 Provision on commitments and guarantees given

P65020 Other provisions

P69000 Negative goodwill recognised in profit or loss

P79010 Profit of associates and joint ventures accounted for using the equity method

P79210 Income tax expense

P79220 Deferred tax

P79300 Profit or (-) loss from NC assets and disposal groups classified as held for sale not qualifying as discontinued op.

P81000 Profit or (-) loss before tax from discontinued operations

P82000 Tax expense or (-) income related to discontinued operations

B. LIST OF PACKAGE SCHEDULES

Book \Schedule

Description Folder P-

A Folder

P-A-IFRS

PA00-IFRS Package summary X

PA0100-IFRS Package summary - IFRS only X

PA0200 Securities and shareholdings X

PA0300 Flow analysis X

PA0400 Intercompany breakdown X

PA00 Package summary X

PA0100 Package summary X

PA0200 Securities and shareholdings X

PA0300 Flow analysis X

PA0400 Intercompany breakdown X

PF0100 FINREP data collection X


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Book \Schedule


A Folder

P-A-IFRS

PA10 Balance X X

PA1100 Assets X X

PA1200 Liabilities X X

PA1300 Equity X X

PA1400 Income Statement X X

PA20 Securities and shareholdings X X

PA2100 Investments in subsidiaries, joint ventures and associates X X

PA2200 Investments in subsidiaries, joint ventures and associates - Impairment

X X

PA2200F Investments in subsidiaries, joint ventures and associates - Breakdown by related parties

X

PA2300 Purchase and disposal of investments in subsidiaries, joint ventures and associates

X X

PA2400 Purchase of investments in subsidiaries, joint ventures and associates - Date

X X

PA2500 Subscriptions to subsidiaries' capital increase / decrease - Date

X X

PA2600 Investments in subsidiaries, joint ventures and associates Number of shares

X X

PA2700 Equity statement X X

PA2800 Variations of issued capital and share premium - Date X X

PA2900 Capital - Number of shares X X

PA30 Flow analysis X X

PA3010 Assets by flow X X

PA3020 Equity and Liabilities by flow X X

PA3110 Cash and cash balances X X

PA3120 Derivatives - Assets X X

PA3130 Equity instruments X X

PA3140 Debt securities X X

PA3150 Loans and advances X X

PA3160 Tangible assets X X

PA3170 Intangible assets X X

PA3180 Other assets X X

PA3210 Derivatives - Liabilities X X

PA3220 Short Positions X X

PA3230 Deposits X X

PA3240 Debt securities issued X X

PA3250 Other financial liabilities X X

PA3260 Provisions X X

PA3270 Other liabilities X X


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Book \Schedule


A Folder

P-A-IFRS

PA40 Intercompany breakdown X X

PA41 Reciprocal operations X X

PA4110 Intercompany - Income Statement X X

PA4120 Intercompany - Assets and Liabilities X X

PA42 Internal gains or losses X X

PA4210 Purchase and disposal of loans and advances AFS X X

PA4220 Purchase and disposal of tangible assets X X

PA4230 Purchase and disposal of intangible assets X X

PA43 Dividends X X

PA4310 Dividends received X X

PA4320 Dividends paid X X

PA4330 Dividends paid by beneficiary - Date X X

PA44 Internal provisions - impairments X X

PA4410 Internal provisions / Impairments X X

PA50 Notes X X

PA51 Notes to the income statement X X

PA5110 Interests income / expenses to bank and customers X X

PA5120 Fees and commissions by counterparty and IFRS analysis X X

PA60 Annual report - legal reporting X X

PA61 Financial statements - IFRS reporting X X

PA6105 Statement of Financial Position (IFRS Format) X X

PA6110 Income Statement (IFRS format) X X

PA6115 Statement of Cash Flows X X

PA62 Notes to the income statement - IFRS reporting X X

PA6205 Net interest income X X

PA6210 Fee and commission income and expenses X X

PA6215 Net Gains (Losses) on Financial Assets/Liabilities classified as Held for Trading

X X

PA6220 Net Gains (Losses) on Financial Assets/Liabilities at Fair Value through Profit or Loss

X X

PA6225 Net income from hedge accounting X X

PA63 Notes to the Statement of financial position - IFRS reporting X X

PA6305 Financial Assets held for trading X X

PA6310 Financial Liabilities held for trading X X

PA70 Control statements - legal reporting X X

PA7100 Balance Sheet by audit ID and flow X X

PA7200 Intercompany - Income and expenses X X

PA7300 Intercompany - Balance Sheet X X

PA7400 Purchase and disposal of investments in subsidiaries (Control)

X X

PA7500 Statement of Cash Flows (control) X X

---- - ------------------ X


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Book \Schedule


A Folder

P-A-IFRS

PF10 Derivatives X

PF11 Derivatives - Assets X

PF1110 Derivatives by counterparty (assets) X

PF1120 Derivatives by residence of the counterparty (assets) X

PF1130 Derivatives by product (assets) X

PF1140 Derivatives by fair value hierarchy (assets) X

PF12 Derivatives - Liabilities X

PF1210 Derivatives by counterparty (liabilities) X

PF1220 Derivatives by residence of the counterparty (liabilities) X

PF1230 Derivatives by product (liabilities) X

PF1240 Derivatives by fair value hierarchy (liabilities) X

PF20 Equity instruments X

PF21 Equity instruments HFT FVO X

PF2110 Equity Instruments HFT/FVO: "of which : at cost", transferred assets and other flows

X

PF2120 Equity Instruments HFT/FVO by counterparty X

PF2130 Equity Instruments HFT/FVO by residence of the counterparty

X

PF2140 Equity Instruments HFT/FVO by fair value hierarchy X

PF22 Equity instruments AFS X

PF2210 Equity Instruments AFS: "of which : at cost", transferred assets and other flows

X

PF2220 Equity Instruments AFS by counterparty X

PF2230 Equity Instruments AFS by residence of the counterparty X

PF2240 Equity Instruments AFS by fair value hierarchy X

PF30 Debt securities X

PF31 Debt securities HFT FVO X

PF3105 Debt securities HFT/FVO X

PF3110 Debt securities HFT/FVO: Transferred assets X

PF3115 Debt securities FVO: Performing and non performing exposures

X

PF3120 Debt securities FVO: Forborne exposures X

PF3125 Debt securities HFT by counterparty X

PF3130 Debt securities FVO by counterparty X

PF3135 Debt securities FVO by counterparty: Performing and non performing exposures

X

PF3140 Debt securities FVO by counterparty: Forbone exposures X

PF3145 Debt securities HFT/FVO by residence of the counterparty X

PF3150 Debt securities HFT/FVO by fair value hierarchy X

PF32 Debt securities AFS LAR HTM X

PF3205 Debt securities AFS/LAR/HTM (Gross) X

PF3210 Debt securities AFS/LAR/HTM (Gross): Transferred assets X

PF3215 Debt securities AFS/LAR/HTM (Gross): Performing and on performing exposures

X


17

Book \Schedule


A Folder

P-A-IFRS

PF3220 Debt securities AFS/LAR/HTM (Gross): Forborne exposures X

PF3225 Debt securities AFS/LAR/HTM (Impairment) X

PF3230 Debt securities AFS/LAR/HTM (Impairment): Transferred assets

X

PF3235 Debt securities AFS/LAR/HTM (Impairment): Exposures X

PF3240 Debt securities AFS/LAR/HTM by counterparty (Gross) X

PF3245 Debt securities AFS/LAR/HTM by counterparty (Gross): Performing and non performing exposures

X

PF3250 Debt securities AFS/LAR/HTM by counterparty (Gross): Forborne exposures

X

PF3255 Debt securities AFS/LAR/HTM by counterparty (Impairment) X

PF3257 Debt securities AFS/LAR/HTM by counterparty (Impairment) Performing and forborne exposure

X

PF3260 Debt securities AFS/LAR/HTM by residence of the counterparty (Gross)

X

PF3265 Debt securities AFS/LAR/HTM by residence of the counterparty (Impairment)

X

PF3270 Debt securities AFS/LAR/HTM by fair value hierarchy (Gross) X

PF3275 Debt securities AFS/LAR/HTM by fair value hierarchy (Impairment)

X

PF40 Loans and advances X

PF41 Loans and advances HFT FVO X

PF4105 Loans and advances HFT by counterparty X

PF4110 Loans and advances HFT by counterparty: Transferred assets X

PF4115 Loans and advances FVO by counterparty X

PF4120 Loans and advances FVO by counterparty: Transferred assets X

PF4125 Loans and advances FVO by counterparty: Performing and non performing exposures

X

PF4130 Loans and advances FVO by counterparty: Forborne exposures

X

PF4135 Loans and advances HFT/FVO by residence of the counterparty

X

PF4140 Loans and advances HFT/FVO to non-financial corporations by NACE codes

X

PF4145 Loans and advances HFT/FVO to households by of which analysis

X

PF4150 Loans and advances HFT/FVO by product, purpose, subordination

X

PF4155 Loans and advances HFT/FVO by collateral X

PF4160 Loans and advances HFT/FVO by fair value hierarchy X

PF42 Loans and advances AFS LAR HTM X

PF4202 Loans and advances AFS/LAR/HTM by counterparty (Gross) X

PF4204 Loans and advances AFS/LAR/HTM by counterparty (Gross): Transferred assets

X

PF4206 Loans and advances AFS/LAR/HTM by counterparty (Gross): Performing and non performing exposures

X


18

Book \Schedule


A Folder

P-A-IFRS

PF4208 Loans and advances AFS/LAR/HTM by counterparty (Gross): Forborne exposures

X

PF4210 Loans and advances AFS/LAR/HTM by counterparty (Impairment)

X

PF4212 Loans and advances AFS/LAR/HTM by counterparty (Impairment): Transferred assets

X

PF4214 Loans and advances AFS/LAR/HTM by counterparty (Impairment): Performing and forborne exposures

X

PF4216 Loans and advances AFS/LAR/HTM by residence of the counterparty (Gross)

X

PF4218 Loans and advances AFS/LAR/HTM by residence of the counterparty (Impairment)

X

PF4220 Loans and advances AFS/LAR/HTM to non-financial corporations by NACE codes (Gross)

X

PF4222 Loans and advances AFS/LAR/HTM to non-financial corporations by NACE codes (Impairment)

X

PF4224 Loans and advances AFS/LAR/HTM to households by of which analysis (Gross)

X

PF4226 Loans and advances AFS/LAR/HTM to households by of which analysis (Impairment)

X

PF4228 Loans and advances LAR/HTM to households by of which analysis (Gross) - Performing and non performing

X

PF4230 Loans and advances LAR/HTM to households by of which analysis (Gross) - Forborne exposure

X

PF4232 Loans and advances LAR/HTM to households by of which analysis (Impairment): Performing and forborne exposures

X

PF4234 Loans and advances AFS/LAR/HTM by product, collateral, purpose, subordination (Gross)

X

PF4236 Loans and advances AFS/LAR/HTM by product, purpose, subordination (Impairment)

X

PF4238 Loans and advances AFS/LAR/HTM by collateral (Impairment)

X

PF4240 Loans and advances AFS/LAR/HTM by fair value hierarchy (Gross)

X

PF4242 Loans and advances AFS/LAR/HTM by fair value hierarchy (Impairment)

X

PF50 Financial liabilities X

PF5010 Financial liabilities X

PF5020 Short positions and deposits by counterparty X

PF5030 Short positions and deposits by residence of the counterparty

X

PF5040 Short positions and deposits by fair value hierarchy X

PF5050 Debt securities issued and other financial liabilities by fair value hierarchy

X

PF60 Other assets/liabilities X

PF6010 Tangible and intangible assets by measurement method X

PF6020 Provisions X


19

Book \Schedule


A Folder

P-A-IFRS

PF70 Profit or loss X

PF7010 Interest income and expenses by counterparty X

PF7020 Gains/losses on financial assets/liabilities designated at fair value through profit or loss

X

PF7030 Gains or losses on financial assets/liabilities HFT by risk X

PF7040 Fee and commission income and expenses by activity X

PF7050 Personal expenses X

PF80 Other disclosures X

PF8005 Commitments, guarantees and collaterals X

PF8010 Commitments and guarantees given/received by counterparty

X

PF8015 Commitments and guarantees given by residence of the counterparty

X

PF8020 Benefit plan X

PF8025 Hybrid financial instruments not designated at fair value through profit or loss

X

PF8030 Assets involved in the service provided X

PF8035 Interests in unconsolidated structured entities X

PF8040 Interests in unconsolidated structured entities by nature of the activities

X

PF8045 Related parties: amounts payable to/receivable from X

PF8050 Related parties: expenses and income generated by transactions with

X

PF8055 Group structure: instrument-by-instrument by share and ISIN

X

PF90 FINREP Tables X

PF90005 F 01.01 - Balance Sheet Statement - assets X

PF90010 F 01.02 - Balance Sheet Statement - liabilities X

PF90015 F 01.03 - Balance Sheet Statement - equity X

PF90020 F 02.00 - Statement of profit or loss X

PF91002 F 04.01 - Financial assets held for trading X

PF91004 F 04.02 - Financial assets designated at fair value through profit or loss

X

PF91006 F 04.03 - Available-for-sale financial assets X

PF91008 F 04.04 - Loans and receivables and held-to-maturity investments

X

PF91010 F 04.05 - Subordinated financial assets X

PF91012 F 05.00 - Breakdown of loans and advances by product X

PF91014 F 06.00 - Breakdown of loans and advances to non-financial corporations by NACE codes

X

PF91016 F 07.00 - Financial assets subject to impairment that are past due or impaired

X

PF91018 F 08.01 - Breakdown of financial liabilities by product and by counterparty sector

X


20

Book \Schedule


A Folder

P-A-IFRS

PF91020 F 08.02 - Subordinated financial liabilities X

PF91022 F 09.01 - Off-balance sheet exposure: Loans commitments, financial guarantees and other commitments given

X

PF91024 F 09.02 - Loans commitments, financial guarantees and other commitments received

X

PF91026 F 10.00 - Derivatives - Trading X

PF91028 F 11.01 - Derivatives - Hedge accounting X

PF91030 F 12.00 - Movements in allowances for credit losses and impairment of equity instruments

X

PF91032 F 13.01 - Breakdown of loans and advances by collateral and guarantees

X

PF91034 F 13.02 - Collateral obtained by taking possession during the period [held at the reporting date]

X

PF91036 F 13.03 - Collateral obtained by taking possession [tangible assets] accumulated

X

PF91038 F 14.00 - Fair value hierarchy: financial instruments at fair value

X

PF91040 F 15.00 - Derecognition and financial liabilities associated with transferred financial assets

X

PF91042 F 16.01 - Interest income and expenses by instrument and counterparty sector

X

PF91044 F 16.02 - Gains or losses on derecognition of financial assets and liabilities not measured at fair value through P&L

X

PF91046 F 16.03 - Gains or losses on financial assets and liabilities held for trading by instrument

X

PF91048 F 16.04 - Gains or losses on financial assets and liabilities held for trading by risk

X

PF91050 F 16.05 - Gains or losses on financial assets and liabilities designated at fair value through P&L by instrument

X

PF91052 F 16.06 - Gains or losses from hedge accounting X

PF91054 F 16.07 - Impairment on financial and non-financial assets X

PF91062 F 18.00 - Performing and non-performing exposures X

PF91064 F 19.00 - Forborne exposures X

PF91080 F 21.00 - Tangible and intangible assets: assets subject to operating lease

X

PF91082 F 22.01 - Fee and commission income and expenses by activity

X


21

Book \Schedule


A Folder

P-A-IFRS

PF91084 F 22.02 - Assets involved in the services provided X

PF91098 F 41.01 - Fair value hierarchy: financial instruments at amortised cost

X

PF91100 F 41.02 - Use of the Fair Value Option X

PF91102 F 41.03 - Hybrid financial instruments not designated at fair value through profit or loss

X

PF91104 F 42.00 - Tangible and intangible assets: carrying amount by measurement method

X

PF91106 F 43.00 - Provisions X

PF91108 F 44.01 - Components of net defined benefit plan assets and liabilities

X

PF91110 F 44.02 - Movements in defined benefit plan obligations X

PF91112 F 44.03 - Memo items [related to staff expenses] X

PF91114 F 45.01 - Gains or losses on financial assets and liabilities designated at FV through P&L by accounting portfolio

X

PF91116 F 45.02 - Gains or losses on derecognition of non-financial assets other than held for sale

X

PF91118 F 45.03 - Other operating income and expenses X

PF95 FINREP Control statements X

PF9505 Control on financial assets - T110 T115 T505 T6% (transferred)

X

PF9510 Control on financial assets - T110 T115 T505 T6% (transferred) by counterparty

X

PF9515 Control on financial assets and liabilities - exposures X

PF9520 Control on financial assets and liabilities - exposures by counterparty

X

PF9525 Control on financial assets for one account - F99 T110 T115 T505 and transferred assets (T6%)

X

PF9530 Control on financial assets for one account - Exposures X


22

C. LIST OF FLOWS

1. List of accounting flows


F00 Opening

F01 Incoming units

F02 Change in consolidation method (old)

F03 Change in consolidation method (new)

F04 Change in consolidation rate

F06 Dividends

F07 Interim dividends

F09 Change in accounting policies

F10 Net profit (loss) for the period

F15 Net variation

F20 Increase/ Purchase

F25 Increase in depreciation

F30 Decrease/ Disposal

F35 Decrease in depreciation, used

F36 Decrease in depreciation, not used

F37 Increase/decrease in the discounted amount [passage of time] and effect of any change in the discount rate

F40 Capital increase

F45 Capital decrease

F50 Reclassification

F52 Fair value (P&L)

F55 Fair value (OCI)

F70 Internal mergers

F80 Currency translation adjustment

F92 Change in interest rate

F98 Outgoing units

F99 Closing

PL99 Year-to-date

2. List of flows for IFRS notes


N105 Carrying amount to banks

N110 Carrying amount to customers


23

3. List of FINREP flows


T105 Accumulated changes in fair value due to credit risk

T110 Of which: debt forbearance

T115 Of which: non-performing

T125 Carrying amount of unimpaired assets

T130 Carrying amount of impaired assets

T135 Accumulated write-offs

T205 Past due but not impaired ≤ 30 days

T210 Past due but not impaired > 30 days ≤ 60 days



T225 Past due but not impaired > 180 days ≤ 1 year

T230 Past due but not impaired > 1 year

T300 Performing

T305 Not past due or Past due <= 30 days

T310 Past due > 30 days <= 60 days


T320 Non-performing

T325 Unlikely to pay that are not past-due or past-due < 90 days


T335 Past due > 180 days <= 1 year

T340 Past due > 1 year

T350 Of which: defaulted

T355 Of which: impaired

T360 on performing exposures

T365 on non-performing exposures

T370 Unlikely to pay that are not past-due or past-due < 90 days


T380 Past due > 180 days <= 1 year

T385 Past due > 1 year

T390 Collateral received on non-performing exposures

T395 Financial guarantees received on non-performing exposures

T400 Performing exposures with forbearance measures

T405 Instruments with modifications in their terms and conditions

T410 Refinancing

T415 of which: Performing forborne exposures under probation

T420 Non-performing exposures with forbearance measures


T430 Refinancing

T435 of which: Defaulted

T440 of which: Impaired


24


T445 of which: Forbearance of non-performing exposures

T450 On performing exposures with forbearance measures


T460 Refinancing

T470 Collateral received on exposures with forbearance measures

T475 Financial guarantees received on exposures with forbearance measures

T505 Subordinated financial assets carrying amount

T510 Amount contractually required to pay at maturity

T515 Subordinated financial liabilities carrying amount Designated at fair value through profit or loss

T520 Subordinated financial liabilities carrying amount At amortized cost

T525 Recoveries recorded directly to the statement of profit or loss

T530 Value adjustments recorded directly to the statement of profit or loss

T535 Notional amount, Total Trading

T540 Notional amount, of which: sold

T550 Revaluation model

T555 Cost model

T560 Fair value model

T600 Carrying amount

T605 Of which: securitizations

T610 Of which: repurchase agreements


T620 Of which: securitizations

T625 Of which: repurchase agreements

T630 Principal amount outstanding of the original assets

T640 Carrying amount of assets still recognised

T645 Carrying amount of associated liabilities

T650 Principal amount outstanding of transferred financial assets entirely derecognised for which the intitution retains serv

T655 Amounts derecognised for capital purposes

T715 Financial assets accrued

T720 Pension and similar expenses

T725 Share based payments

T800 Opening balance [present value]

T801 Current service cost

T802 Interest cost

T803 Contributions paid

T804 Actuarial (-) gains or losses from changes in demographic assumptions

T805 Actuarial (-) gains or losses from changes in financial assumptions

T806 Foreign currency exchange increase or (-) decrease

T807 Benefits paid


25


T808 Past service cost, including gains and losses arising from settlements

T809 Increase or (-) decrease through business combinations and disposals

T810 Other increases or (-) decreases

T880 Currency translation adjustment

T899 Closing balance [present value]

T905 Nominal amount

T910 Maximum amount of the guarantee that can be considered

T915 Provisions for commitments and guarantees given

T920 Accounting mismatch

T925 Evaluation on a fair value basis

T930 Hybrid contracts

T935 Fair value

T940 Fair value of investments for which there are published price quotations

T950 Carrying amount of financial assets recognised in the balance sheet

T951 Of which: liquidity support drawn

T952 Fair value of liquidity support drawn

T953 Carrying amount of financial liabilities recognised in the balance sheet

T954 Nominal amount of off-balance sheet items given by the reporting institution

T955 Of which: Nominal amount of loan commitments given

T956 Losses incurred by the reporting institution in the current period

T980 Accumulated equity interest


T982 Acquisition cost

D. PACKAGE CONTROLS

Subset \ Extra-long description

Control

P- A10 Balance

PA10-002 Total assets must equal total liabilities at closing

PA10-004 Total assets must equal total liabilities at opening

PA10-006 The gross value of equity instruments - AFS, must be > or = impairment at closing

PA10-008 The gross value of equity instruments - AFS, must be > or = impairment at opening

PA10-010 The gross value of debt securities - AFS, must be > or = impairment at closing

PA10-012 The gross value of debt securities - AFS, must be > or = impairment at opening

PA10-014 The gross value of debt securities - LAR, must be > or = impairment at closing

PA10-016 The gross value of debt securities - LAR, must be > or = impairment at opening

PA10-018 The gross value of debt securities - HTM, must be > or = impairment at closing

PA10-020 The gross value of debt securities - HTM, must be > or = impairment at opening


26

PA10-022 The gross value of loans and advances - AFS, must be > or = impairment at closing

PA10-024 The gross value of loans and advances - AFS, must be > or = impairment at opening

PA10-026 The gross value of loans and advances - LAR to banks, must be > or = impairment at closing

PA10-028 The gross value of loans and advances - LAR to banks, must be > or = impairment at opening

PA10-030 The gross value of loans and advances - LAR to customers, must be > or = impairment at closing

PA10-032 The gross value of loans and advances - LAR to customers, must be > or = impairment at opening

PA10-034 The gross value of loans and advances - HTM, must be > or = impairment at closing

PA10-036 The gross value of loans and advances - HTM, must be > or = impairment at opening

PA10-038 The gross value of investments in subsidiaries, JV and associates must be > or = impairment at closing

PA10-040 The gross value of investments in subsidiaries, JV and associates must be > or = impairment at opening

PA10-042 The gross value of property, plant and equipment in own use must be > or = depreciation and impairment at closing

PA10-044 The gross value of property, plant and equipment in own use must be > or = depreciation and impairment at opening

PA10-046 The gross value of investment property must be > or = depreciation and impairment at closing

PA10-048 The gross value of investment property in own use must be > or = depreciation and impairment at opening

PA10-050 The gross value of property, plant and equipment subject to operating lease must be > or = depreciation and impairment at closing

PA10-052 The gross value of property, plant and equipment subject to operating lease must be > or = depreciation and impairment at opening

PA10-054 The gross value of investment property subject to operating lease must be > or = depreciation and impairment at closing

PA10-056 The gross value of investment property subject to operating lease must be > or = depreciation and impairment at opening

PA10-058 The goodwill gross value must be > or = impairment at closing

PA10-060 The goodwill gross value must be > or = impairment at opening

PA10-062 The gross value of other intangible assets in own use must be > or = amortization and impairment at closing

PA10-064 The gross value of other intangible assets in own use must be > or = amortization and impairment at opening

PA10-066 The gross value of other intangible assets subject to operating lease must be > or = amortization and impairment at closing

PA10-068 The gross value of other intangible assets subject to operating lease must be > or = amortization and impairment at opening

PA10-070 The gross value of other receivables > or = impairment at closing

PA10-072 The gross value of other receivables > or = impairment at opening

P- A20 Securities and shareholdings

PA20-002 Changes in investments in subsidiaries must be analyzed

PA20-004 Changes in investments in subsidiaries detailed by share must be analyzed by flow


27

PA20-006 Breakdown of investments in subsidiaries by share must equal account total at closing

PA20-006F Breakdown of investments in subsidiaries by type of related parties must equal amount entered for each share at closing

PA20-008 Breakdown of investments in subsidiaries by share must equal account total at opening

PA20-008F Breakdown of investments in subsidiaries by type of related parties must equal amount entered for each share at opening

PA20-010 Breakdown of investments in subsidiaries by share must equal account total in movement flows

PA20-012 Changes in impairment on investments in subsidiaries must be analyzed

PA20-014 Changes in impairment on investments in subsidiaries detailed by share should be analysed by flow

PA20-016 Breakdown by share of impairment on investments in subsidiaries must equal account total at closing

PA20-016F Breakdown by type of related parties must equal the amount of impairment on investments in subsidiaries entered for each share at closing

PA20-018 Breakdown by share of impairment on investments in subsidiaries must equal account total at opening

PA20-018F Breakdown by type of related parties must equal the amount of impairment on investments in subsidiaries entered for each share at opening

PA20-020 Breakdown by share of impairment on investments in subsidiaries must equal account total in movement flows

PA20-020F Breakdown by type of related parties must equal the amount of impairment on investments in subsidiaries entered for each share in movement flows

PA20-022 Flows for impairment of investments in subsidiaries must be the same on the balance sheet and on the income statement

PA20-024 Breakdown by share of profit or loss on sale of shares must equal account total

PA20-026 The analysis of the disposal of investments in subsidiaries by partner must equal account total

PA20-028 The analysis of the purchase of investments in subsidiaries by partner must equal account total

PA20-030 The number of shares in securities held has to be filled in at closing

PA20-032 The number of shares in securities held has to be filled in at opening

PA20-034 Changes in securities held (number of shares) must be analyzed

PA20-036 The number of shares in paid-up capital (ordinary shares) has to be filled in at closing

PA20-038 The number of shares in paid-up capital (ordinary shares) has to be filled in at opening

PA20-040 The number of shares in paid-up capital (preference shares) has to be filled in at closing

PA20-042 The number of shares in paid-up capital (preference shares) has to be filled in at opening

PA20-044 The number of shares in unpaid capital (ordinary shares) has to be filled in at closing

PA20-046 The number of shares in unpaid capital (ordinary shares) has to be filled in at opening

PA20-048 The number of shares in unpaid capital (preference shares) has to be filled in at closing

PA20-050 The number of shares in unpaid capital (preference shares) has to be filled in at opening

PA20-052 Changes in nominal value of shares must be analyzed

PA20-054 Changes in nominal value of shares must be analyzed by shareholder

PA20-058 Changes in net equity must be analyzed


28

PA20-062 The gross value of investments in subsidiaries, JV and associates must be > or = impairment by share at closing

PA20-064 The gross value of investments in subsidiaries, JV and associates must be > or = impairment by share at opening

PA20-066 The analysis by date of the purchase of investments in subsidiaries by partner should equal partner total

PA20-068 The analysis by date of issued capital variations should equal account total

PA20-070 The analysis by date of share premium variations should equal account total

PA20-072 The analysis by date of capital subscriptions in subsidiaries by share should equal share total

P- A30 Flow analysis

PA30-002 Changes in derivatives (assets) collected in flows must be analyzed

PA30-004 Changes in equity instruments collected in flows must be analyzed

PA30-006 Changes in debt securities (assets) collected in flows must be analyzed

PA30-008 Changes in loans and advances collected in flows must be analyzed

PA30-010 Changes in tangible assets collected in flows must be analyzed

PA30-012 Changes in intangible assets collected in flows must be analyzed

PA30-014 Changes in other assets collected in flows must be analyzed

PA30-016 Changes in derivatives (liabilities) collected in flows must be analyzed

PA30-018 Changes in short positions collected in flows must be analyzed

PA30-020 Changes in deposits collected in flows must be analyzed

PA30-022 Changes in debt securities issued collected in flows must be analyzed

PA30-024 Changes in other financial liabilities collected in flows must be analyzed

PA30-026 Changes in provisions collected in flows must be analyzed

PA30-028 Changes in other liabilities collected in flows must be analyzed

PA30-030 The transfer flow must balance

PA30-032 The change in accounting policies flow must balance

PA30-034 The change in the restructuring flow must balance, carry over to net income if necessary

PA30-036 The change in fair value flow must balance, carry over to net income if necessary

PA30-072 Impairment of equity instruments - AFS must match between balance sheet and the income statement

PA30-074 Impairment of debt securities - AFS must match between balance sheet and the income statement

PA30-076 Impairment of debt securities - LAR must match between balance sheet and the income statement

PA30-078 Impairment of debt securities - HTM must match between balance sheet and the income statement

PA30-080 Impairment of loans and advances - AFS must match between balance sheet and the income statement

PA30-082 Impairment of loans and advances - LAR must match between balance sheet and the income statement

PA30-084 Impairment of loans and advances - HTM must match between balance sheet and the income statement


29

PA30-086 Impairment of investments in subsidiaries must match between balance sheet and the income statement

PA30-088 Impairment of property, plant and equipment must match between balance sheet and the income statement

PA30-090 Impairment of investment property must match between balance sheet and the income statement

PA30-092 Impairment of other intangible assets must match between balance sheet and the income statement

PA30-094 Impairment of other assets must match between balance sheet and the income statement

PA30-096 Depreciation of property, plant and equipment must match between balance sheet and the income statement

PA30-098 Depreciation of investment property must match between balance sheet and the income statement

PA30-100 Amortization of intangible assets must match between balance sheet and the income statement

PA30-102 Provisions on commitments and guarantees given must be equal on the balance sheet and the income statement

PA30-104 Provisions on other provisions must be equal on the balance sheet and the income statement

P-A41 Reciprocal operations

PA41-000 The analysis of intercompany fees and other operating inc/exp by partner must equal account total

PA41-001 The analysis of intercompany interest income/ expenses (L&A) by partner must equal account total

PA41-002 The analysis of intercompany interest income/ expenses Derivatives & Debt sec. HFT by partner must equal account total

PA41-002F For Interest income/exp. intercompany accounts, the partner TP-9999 should be = to 0 at closing

PA41-004 The analysis of intercompany derivatives and debt securities by partner must equal account total at closing

PA41-004F For balance sheet intercompany account, the partner TP-9999 should be = to 0 at closing

PA41-006 The analysis of intercompany derivatives and debt securities by partner must equal account total at opening

PA41-006F For balance sheet intercompany account, the partner TP-9999 should be = to 0 at opening

PA41-008 The analysis of intercompany derivatives and debt securities by partner must equal account total in movement flows

PA41-008F For balance sheet intercompany account, the partner TP-9999 should be = to 0 for movement flows

PA41-010 The analysis of intercompany loans and advances by partner must equal account total at closing

PA41-012 The analysis of intercompany loans and advances by partner must equal account total at opening

PA41-014 The analysis of intercompany loans and advances by partner must equal account total in movement flows

PA41-016 The analysis of intercompany deposits by partner must equal account total at closing


30

PA41-018 The analysis of intercompany deposits by partner must equal account total at opening

PA41-020 The analysis of intercompany deposits by partner must equal account total in movement flows

P-A42 Internal gains or losses

PA42-002 Profit or loss on sale of investments in subsidiaries, joint ventures and associates, must be equal on the balance sheet and the income statement

PA42-004 Profit or loss on sale of property, plant and equipment must be equal on the balance sheet and the income statement

PA42-006 Profit or loss on sale of investment property must be equal on the balance sheet and the income statement

PA42-008 Profit or loss on sale of intangible assets must be equal on the balance sheet and the income statement

PA42-010 The analysis of the disposal of property, plant and equipment by partner must equal account total

PA42-012 The analysis of the purchase of property, plant and equipment by partner must equal account total

PA42-014 The analysis of the disposal of investment property by partner must equal account total

PA42-016 The analysis of the purchase of investment property by partner must equal account total

PA42-018 The analysis of the disposal of intangible assets by partner must equal account total

PA42-020 The analysis of the purchase of intangible assets by partner must equal account total

P-A43 Dividends

PA43-002 Analysis by partner of dividends received must equal account total

PA43-004 Analysis of paid dividends by partner must equal account total

PA43-006 The analysis by date of paid dividend by partner should equal partner total

P-A44 Internal provisions - impairments

PA44-002 Changes in provisions should be broken down by partner

PA44-004 Analysis by partner of intercompany provisions must equal account total at closing

PA44-004F For intercompany provisions, the partner TP-9999 should be = to 0 at closing

PA44-006 Analysis by partner of intercompany provisions must equal account total at opening

PA44-006F For intercompany provisions, the partner TP-9999 should be = to 0 at opening

PA44-008 Analysis by partner of intercompany provisions must equal account total in movement flows

PA44-008F For intercompany provisions, the partner TP-9999 should be = to 0 in movement flows

PA44-010 The gross value of loans and advances - LAR to banks must be > or = impairment by partner at closing

PA44-012 The gross value of loans and advances - LAR to banks must be > or = impairment by partner at opening

PA44-014 The gross value of loans and advances - LAR to customers must be > or = impairment by partner at closing

PA44-016 The gross value of loans and advances - LAR to customers must be > or = impairment by partner at opening

PA44-018 The gross value of loans and advances - AFS must be > or = impairment by partner at closing

PA44-020 The gross value of loans and advances - AFS must be > or = impairment by partner at opening


31

PA44-022 The gross value of loans and advances - LAR to banks on counterparty TP-9060 must be > or = impairment by partner at closing

PA44-022I The gross value of loans and advances - LAR to banks on counterparty TP-9999 must be > or = impairment by partner at closing

PA44-024 The gross value of loans and advances - LAR to banks on counterparty TP-9060 must be > or = impairment by partner at opening

PA44-024I The gross value of loans and advances - LAR to banks on counterparty TP-9999 must be > or = impairment by partner at opening

PA44-026 The gross value of loans and advances - LAR to customers for counterparty TP-9060 must be > or = impairment by partner at closing

PA44-026I The gross value of loans and advances - LAR to customers for counterparty TP-9999 must be > or = impairment by partner at closing

PA44-028 The gross value of loans and advances - LAR to customers on counterparty TP-9060 must be > or = impairment by partner at opening

PA44-028I The gross value of loans and advances - LAR to customers on counterparty TP-9999 must be > or = impairment by partner at opening

PA44-030 The gross value of loans and advances - AFS on counterparty TP-9060 must be > or = impairment by partner at closing

PA44-030I The gross value of loans and advances - AFS on counterparty TP-9999 must be > or = impairment by partner at closing

PA44-032 The gross value of loans and advances - AFS on counterparty TP-9060 must be > or = impairment by partner at opening

PA44-032I The gross value of loans and advances - AFS on counterparty TP-9999 must be > or = impairment by partner at opening

P-A51 Notes to IFRS statements

PA51-002 Analysis of Interest income by IC and bank counterparties - Loans and advances entered on flow N105 must equal account total at closing

PA51-004 For IC partner, Interest income - Loans and advances entered on flow N105 must equal account entered at closing on flow Y99

PA51-006 For FINREP third counterparties, Interest income - Loans and advances entered on flow N105 must equal account entered at closing on flow Y99

PA51-008 For Non FINREP third counterparties (TP-9999), Interest income - Loans and advances entered on flow N105 and N110 must equal account entered at closing on flow Y99 (N105+N110 = Y99)

PA51-008F For Interest income - Loans and advances entered on flow N105, Non FINREP third counterparties (TP-9999) must equal 0

PA51-010 Analysis of Interest income by IC and customers counterparties - Loans and advances entered on flow N110 must equal account total at closing

PA51-014 For FINREP third counterparties, Interest income - Loans and advances entered on flow N110 must equal account entered at closing on flow Y99

PA51-016F For Interest income - Loans and advances entered on flow N110, Non FINREP third counterparties (TP-9999) must equal 0

PA51-018 For each FINREP third counterparties, Fee and commission by IFRS analysis must equal amount entered for the counterparty

PA51-020 For each IC partner, Fee and commission by IFRS analysis must equal amount entered for the partner


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PA51-022 For non FINREP TP-9999 partner, Fee and commission by IFRS analysis must equal amount entered for the partner

PA51-022F Fee and commission by IFRS analysis must equal 0 for TP-9999 when entered by FINREP entities

P-F10 Derivatives

PF10-002 For hedging derivatives (assets and liabilities), the breakdown by counterparty TP-9010 to TP-9052 must = the total amount (F99, T105, T535, T540)

PF10-004 For derivatives HFT, the breakdown by codified counterparties and TP-9010 to TP-9052 must = the total amount (T105, T535, T540)

PF10-006 For all derivatives, the analysis by country for counterparties TP-9010 to TP-9052 must = the total amount (F99)

PF10-008 For all derivatives, the analysis by type of derivatives for counterparties TP-9010 to TP-9052 must = the total amount (F99, T535, T540)

PF10-010 For derivatives HFT, the analysis by type of derivatives for codified counterparties must = the total amount (F99, T535, T540)

PF10-012 The analysis of derivatives HFT on organized markets by of which economic hedge must be entered for each counterparty TP-9010 to TP-9052 (F99, T535, T540)

PF10-014 The analysis of derivatives HFT (except on organized markets) by of which economic hedge must be entered for each counterparty TP-9010 to TP-9052 (F99, T535, T540)

PF10-016 The analysis of derivatives HFT on organized markets by of which economic hedge must be entered for each codified counterparty (F99 T535 T540)

PF10-018 The analysis of derivatives HFT (except on organized markets) by of which economic hedge must be entered for each codified counterparty (F99 T535 T540)

PF10-020 The analysis of derivatives HFT on organized markets by of which economic hedge must be < or = to the type of derivatives analysis for codified counterparties (F99, T535, T540)

PF10-022 The analysis of derivatives HFT (except on organized markets) by of which economic hedge must be < or = to the type of derivatives analysis for codified counterparties (F99, T535, T540)

PF10-024 For derivatives HFT, the analysis by of which economic hedge must be < or = to the type of derivatives analysis on organized markets for counterparties TP-9010 to TP-9052 (F99, T535, T540)

PF10-026 For derivatives HFT, the analysis by of which economic hedge must be < or = to the type of derivatives analysis (except on organized markets) for counterparties TP-9010 to TP-9052 (F99, T535, T540)

PF10-028 For all derivatives (assets and liabilities) analysed by type of derivatives on organized markets for counterparties TP-9010 to TP-9052, the of which sold amount must be <= to the notional amount (T540<=T535)

PF10-030 For all derivatives (assets and liabilities) analysed by type of derivatives (except on organized markets) for counterparties TP-9010 to TP-9052, the of which sold amount must be <= to the notional amount (T540<=T535)

PF10-032 For derivatives HFT analysed by type of derivatives on organized markets for codified counterparties, the of which sold amount must be <= to the notional amount (T540<=T535)

PF10-034 For derivatives HFT analysed by type of derivatives (except on organized markets) for codified counterparties, the of which sold amount must be <= to the notional amount (T540<=T535)


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PF10-036 For all derivatives (assets and liabilities), the carrying amount analysed by type of derivatives on organized markets for counterparties TP-9010 to TP-9052 must be <> 0 if a notional amount exists (F99, T535)

PF10-038 For all derivatives (assets and liabilities), the carrying amount analysed by type of derivatives (except on organized markets) for counterparties TP-9010 to TP-9052 must be <> 0 if a notional amount exists (F99, T535)

PF10-040 For derivatives HFT, the carrying amount analysed by type of derivatives on organized markets for codified counterparties must be <> 0 if a notional amount exists (F99, T535)

PF10-042 For derivatives HFT, the carrying amount analysed by type of derivatives (except on organized markets) for codified counterparties must be <> 0 if a notional amount exists (F99, T535)

PF10-044 For derivative HFT analysed by type of derivatives on organized markets, the carrying amount of the of which analysis for counterparties TP-9010 to TP-9052 must be <> 0, if the notional amount exists (F99, T535)

PF10-046 For derivative HFT analysed by type of derivatives (except on organized markets), the carrying amount of the of which analysis for codified counterparties must be <> 0, if the notional amount exists (F99, T535)

PF10-048 For derivative HFT analysed by type of derivatives (except on organized markets), the carrying amount of the of which analysis for counterparties TP-9010 to TP-9052 must be <> 0, if the notional amount exists (F99, T535)

PF10-050 For derivative HFT analysed by type of derivatives on organized markets, the carrying amount of the of which analysis for codified counterparties must be <> 0, if the notional amount exists (F99, T535)

PF10-052 For all derivatives, the analysis of the fair value hierarchy for counterparties TP-9010 to TP-9052 must = the total amount (F99)

PF10-054 For derivatives HFT, the analysis of the fair value hierarchy for codified counterparties must = the total amount (F99)

P-F21 Equity instruments HFT FVO

PF21-002 For equity instruments HFT FVO, the breakdown by counterparties TP-9010 to TP-9052 must = the total amount (F00, F99)

PF21-004 For equity instruments HFT FVO, the analysis by country for counterparties TP-9010 to TP-9052 must = the total amount (F99)

PF21-006 For equity instruments HFT FVO, the carrying amount must be >= to the of which at cost analysis (F99)

PF21-008 For equity instruments HFT FVO, the carrying amount must be >= to the carrying amount of transferred financial assets entirely recognized and still recognized to the extent of the institution's continuing involvement (T640+T600<=F99)

PF21-010 For equity instruments HFT FVO (assets entirely recognized - transferred assets), the sum of the amounts of which securitizations + of which repurchase agreements, must be <= to the carrying amount (T605+T610<=T600)

PF21-012 For equity instruments HFT FVO (assets entirely recognized - associated liabilities), the sum of the amounts of which securitizations + of which repurchase agreements, must be <= to the carrying amount (T625+T620<=T615)

PF21-014 For equity instruments HFT FVO, the analysis by fair value hierarchy for counterparties TP-9010 to TP-9052 must = the total amount (F00, F99)

P-F22 Equity instruments AFS


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PF22-002 For equity instruments AFS gross, the breakdown by counterparties TP-9010 to TP-9052 must = the total amount (F00, F99, T125, T130, T135)

PF22-004 For equity instruments AFS impairment, the breakdown by counterparties TP-9010 to TP-9052 must = the total amount (F%, T135)

PF22-006 For equity instruments AFS, the gross amount must be >= to the impairment for each counterparty TP-9010 to TP-9052 (F99)

PF22-008 For equity instruments AFS gross, the analysis by country for each counterparty TP-9010 to TP-9052 must = the total amount (F99)

PF22-010 For equity instruments AFS impairment, the analysis by country for each counterparty TP-9010 to TP-9052 must = the total amount (F99)

PF22-012 For equity instruments AFS gross, the of which at cost analysis must be <= to the carrying amount of impaired assets, unimpaired assets and accumulated write-offs (F99, T125, T130, T135)

PF22-014 For equity instruments AFS impairment, the of which at cost analysis must be <= to the carrying amount of impairment and accumulated write-offs (F99, T135)

PF22-016 For equity instruments AFS gross analysed by counterparties TP-9010 to TP-9052, the carrying amount must = the sum of the carrying amounts of unimpaired + impaired assets (F99=T125+T130)

PF22-018 For equity instruments AFS gross, the of which at cost analysis carrying amount must = the sum of the unimpaired and impaired assets (F99=T125+T130)

PF22-020 For equity instruments AFS, the carrying amount must be >= to the carrying amount of transferred financial assets entirely recognized and still recognized to the extent of the institution's continuing involvement (T640+T600<=F99)

PF22-022 For equity instruments AFS gross (assets entirely recognized - transferred assets), the sum of the amounts of which securitizations + of which repurchase agreements, must be <= to the carrying amount (T605+T610<=T600)

PF22-024 For equity instruments AFS impairment (assets entirely recognized - transferred assets), the sum of the amounts of which securitizations + of which repurchase agreements, must be <= to the carrying amount (T605+T610<=T600)

PF22-026 For equity instruments AFS gross (assets entirely recognized - associated liabilities), the sum of the amounts of which securitizations + of which repurchase agreements, must be <= to the carrying amount (T625+T620<=T615)

PF22-028 For equity instruments AFS impairment (assets entirely recognized - associated liabilities), the sum of the amounts of which securitizations + of which repurchase agreements, must be <= to the carrying amount (T625+T620<=T615)

PF22-030 For equity instruments AFS gross, the analysis of the fair value hierarchy for counterparties TP-9010 to TP-9052 must = the total amount (F00, F99)

PF22-032 For equity instruments AFS impairment, the analysis of the fair value hierarchy for counterparties TP-9010 to TP-9052 must = the total amount (F00, F99)

P-F31 Debt securities HFT FVO

PF31-002 For debt securities HFT (interco), the sum of the counterparties TP-9010 to TP-9052 + codified must = the total amount (T105, T110, T115, T505, T6%)

PF31-004 For debt securities HFT FVO, the sum of the counterparties TP-9010 to TP-9052 must be = to the total amount (F00, F99, T105, T110, T115, T505, T3%, T4%)

PF31-006 For debt securities HFT FVO, the analysis by country for the counterparties TP-9010 to TP-9052 must = to the total amount (F99, T105, T110, T115)


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PF31-008 For debt securities HFT (interco) analysed by codified counterparties, the carrying amount must be >= to the of which debt forbearance amount (F99>=T110)

PF31-010 For debt securities HFT FVO analysed by counterparties TP-9010 to TP-9052 and countries, the carrying amount must be >= to the of which debt forbearance amount (F99, T110)

PF31-012 For debt securities HFT (interco) analysed by codified counterparties, the carrying amount must be >= to the of which n. perf. amount (F99>=T115)

PF31-014 For debt securities HFT FVO analysed by counterparties TP-9010 to TP-9052 and countries, the carrying amount must be >= to the of which n. perf. amount (F99, T115)

PF31-016 For debt securities HFT FVO, the gross carrying amount must be > = to the subordinated financial assets (F99>=T505)

PF31-018 For debt securities HFT (interco), the gross carrying amount must be > = to the subordinated financial assets (F99>=T505)

PF31-020 For debt securities HFT (interco) analysed by counterparties TP-9010 to TP-9052, the of which securitizations + the of which repurchase agreements must be <= to the assets entirely recognized (transferred assets) carrying amount (T605+T610<=T600)

PF31-022 For debt securities HFT FVO, the sum of the of which securitizations + the of which repurchase agreements must be <= to the assets entirely recognized (transferred assets) carrying amount (T605+T610<=T600)

PF31-024 For Debt securities HFT (interco) analysed by codified counterparties, the sum of the of which (securitizations + repurchase agreements) must be <= to the assets entirely recognized (T605+T610<=T600)

PF31-026 For Debt securities HFT (interco) analysed by counterparties TP-9010 to TP-9052, the sum of the of which (securitizations + repurchase agreements) must be <= to the assets entirely recognized (associated liabilities) (T625+T620<=T615)

PF31-028 For debt securities HFT FVO, the sum of the of which (securitizations + repurchase agreements) must be <= to the assets entirely recognized (associated liabilities) (T625+T620<=T615)

PF31-030 For Debt securities HFT (interco) analysed by codified counterparties, the sum of the of which (securitizations + repurchase agreements) must be <= to the assets entirely recognized (T625+T620<=T615)

PF31-032 For debt securities HFT (interco), the carrying amount must be >= to the transferred financial assets entirely recognized and still recognized, to the extent of the institution's continuing involvement (F99>= T640+T600)

PF31-034 For debt securities HFT (interco), the carrying amount must be >= to the transferred financial assets entirely recognized and still recognized to the extent of the institution's continuing involvement (F99>= T640+T600)

PF31-036 For debt securities HFT FVO, the carrying amount must be >= to the transferred financial assets entirely recognized and still recognized to the extent of the institution's continuing involvement (F99>= T640+T600)

PF31-038 For debt securities FVO perf. analysed by counterparties TP-9010 to TP-9052, the carrying amount must be = to the breakdown by maturities (T300 = T305+T310+T315)

PF31-040 For debt securities FVO n. perf. analysed by counterparties TP-9010 to TP-9052, the carrying amount must be = to the breakdown by maturities (T320 = T325+T330+T335+T340)

PF31-042 For debt securities FVO n. perf. analysed by counterparties TP-9010 to TP-9052, the carrying amount must be >= to the of which defaulted analysis (T350 <= T320)


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PF31-044 For debt securities FVO n. perf. analysed by counterparties TP-9010 to TP-9052, the of which impaired amount must be <= to the carrying amount (T355 <= T320)

PF31-046 For debt securities FVO, the carrying amount of n. perf. exposures must be >= to the carrying amount of n. perf. exposures with forbearance measures (T320>=T420)

PF31-048 For debt securities FVO, the carrying amount of perf. exposures must be >= to the carrying amount of perf. exposures with forbearance measures (T300>=T400)

PF31-050 For debt securities FVO, the amount of which defaulted of n. perf. exposures must be >= to the amount of which defaulted of n. perf. exposures with forbearance measures (T350>=T435)

PF31-052 For debt securities FVO, the amount of which impaired of n. perf. exposures must be >= to the amount of which impaired of n. perf. exposures with forbearance measures (T355>=T440)

PF31-054 For debt securities FVO exposures with forbearance measures, the carrying amount must be = to the sum of the Instruments with modifications in their terms and conditions + refinancing (T400 = T405+T410)

PF31-056 Debt securities FVO exposures with forbearance measures n. perf. analysed by counterparties TP-9010 to TP-9052 must be = to the sum of the instruments with modifications in their terms and conditions + refinancing (T420 = T425+T430)

PF31-058 For debt securities FVO exposures with forbearance measures n. perf. analysed by counterparties TP-9010 to TP-9052, the of which impaired amount must be <= to the carrying amount (T440 <= T420)

PF31-060 For debt securities FVO exposures with forbearance measures n. perf. analysed by counterparties TP-9010 to TP-9052, the of which forbearance of n. perf. exposures amount must be <= to the carrying amount (T445 <= T420)

PF31-062 For Debt securities HFT FVO, the analysis by fair value hierarchy for counterparties TP-9010 to TP-9052 must = the total amount (F00, F99)

PF31-064 For Debt securities HFT, the analysis of the fair value hierarchy for codified counterparties must = the total amount (F00, F99)

P-F32 Debt securities AFS LAR HTM

PF32-002 For debt securities AFS LAR HTM gross, the breakdown by counterparties TP-9010 to TP-9052 must = the total amount (F00 F99, T110, T115, T125, T130, T135, T205, T210, T215, T220, T225, T230, T3% T4% T505)

PF32-004 For debt securities AFS LAR HTM impairments, the breakdown by counterparties TP-9010 to TP-9052 must = the total amount (F%, T135, T525, T530, T3%, T4%)

PF32-006 For debt securities LAR, HTM gross, the breakdown by counterparties TP-9010 to TP-9052 must = the total amount (T935)

PF32-008 For debt securities LAR HTM impairments, the breakdown by counterparties TP-9010 to TP-9052 must = the total amount (T935)

PF32-010 The gross value of debt securities - AFS analysed by counterparties TP-9010 to TP-9052, must be > or = impairment at closing

PF32-012 The gross value of debt securities - LAR analysed by counterparties TP-9010 to TP-9052, must be > or = impairment at closing

PF32-014 The gross value of debt securities - HTM analysed by counterparties TP-9010 to TP-9052, must be > or = impairment at closing

PF32-016 For debt securities AFS LAR HTM gross, the analysis by country for each counterparty TP-9010 to TP-9052 must = the total amount (F99, T110, T115)


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PF32-018 For debt securities AFS LAR HTM impairments, the analysis by country for each counterparty TP-9010 to TP-9052 must = the total amount for the carrying amount (F99)

PF32-020 For debt securities AFS LAR HTM gross analysed by counterparties TP-9010 to TP-9052 and countries, the carrying amount must be >= to the of which debt forbearance amount (F99, T110)

PF32-022 For debt securities AFS LAR HTM gross analysed by counterparties TP-9010 to TP-9052 and countries, the carrying amount must be >= to the of which n. perf. amount (F99, T115)

PF32-024 For debt securities AFS LAR HTM gross analysed by counterparties TP-9010 to TP-9052, the carrying amount must = the carrying amount of unimpaired + impaired assets (F99 = T125 + T130)

PF32-026 For Debt securities AFS LAR HTM gross (assets entirely recognized - transferred assets), the sum of the of which (securitizations + repurchase agreements), must be <= to the carrying amount (T605+T610<=T600)

PF32-028 For Debt securities AFS LAR HTM impairment (assets entirely recognized - transferred assets), the sum of the of which securitizations + repurchase agreements, must be <= to the carrying amount (T605+T610<=T600)

PF32-030 For Debt securities AFS LAR HTM gross (assets entirely recognized - associated liabilities), the sum of the of which securitizations + repurchase agreements, must be <= to the carrying amount (T625+T620<=T615)

PF32-032 For Debt securities AFS LAR HTM impairment (assets entirely recognized - associated liabilities), the sum of the of which securitizations + of which repurchase agreements, must be <= to the carrying amount (T625+T620<=T615)

PF32-034 For debt securities AFS LAR HTM gross, the carrying amount must be >= to the transf. fin. assets (entirely recognized + still recognized) to the extent of the institution's continuing involvement (F99>= T640+T600)

PF32-036 Debt securities AFS LAR HTM impairment must be >= to the transferred financial assets (entirely recognized + still recognized) to the extent of the institution's continuing involvement (F99>= T640+T600)

PF32-038 For debt securities AFS LAR HTM analysed by counterparties TP-9010 to TP-9052, the carrying amount of n. perf. exposures must be >= to the carrying amount of n. perf. exposures with forbearance measures (T320>=T420)

PF32-040 For debt securities AFS LAR HTM analysed by counterparties TP-9010 to TP-9052, the carrying amount of perf. exposures must be >= to the carrying amount of perf. exposures with forbearance measures (T300>=T400)

PF32-042 For debt securities AFS LAR HTM analysed by counterparties TP-9010 to TP-9052, the amount of which defaulted of n.perf. exposures must be >= to the amount of which defaulted of n.perf. exposures with forbearance measures (T350>=T435)

PF32-044 For debt securities AFS LAR HTM analysed by counterparties TP-9010 to TP-9052, the amount of which impaired of n. perf. exposures must be >= to the amount of which impaired of n. perf. exposures with forbearance measures (T355>=T440)

PF32-046 Debt securities AFS LAR HTM gross exposures with forb. measures perf. analysed by counterparties TP-9010 to TP-9052, must be = to the instruments with modif. in their terms & conditions + refinancing (T400 = T405+T410)

PF32-048 Debt securities AFS LAR HTM gross exposures with forb. measures n.perf. analysed by counterparties TP-9010 to TP-9052, must be = to the instruments with modif. in their terms and conditions + refinancing (T420 = T425+T430)


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PF32-050 For debt securities AFS LAR HTM gross exposures with forb. measures n.perf. analysed by counterparties TP-9010 to TP-9052, the of which impaired amount must be <= to the carrying amount (T440 <= T420)

PF32-052 Debt securities AFS LAR HTM gross exposures with forb. measures n.perf. analysed by counterparties TP-9010 to TP-9052 of which forb. of n.perf. exposures amount must be <= to the carrying amount (T445 <= T420)

PF32-054 For debt securities AFS LAR HTM analysed by counterparties TP-9010 to TP-9052, the carrying amount must be > = to the subordinated financial assets (F99, T505)

PF32-056 For debt securities AFS LAR HTM gross perf. analysed by counterparties TP-9010 to TP-9052, the carrying amount must be = to the breakdown by maturities (T300 = T305+T310+T315)

PF32-058 For debt securities AFS LAR HTM gross n. perf. analysed by counterparties TP-9010 to TP-9052, the carrying amount must be = to the breakdown by maturities (T320 = T325+T330+T335+T340)

PF32-060 For debt securities AFS LAR HTM gross n. perf. analysed by counterparties TP-9010 to TP-9052, the carrying amount must be >= to the of which defaulted analysis (T350 <= T320)

PF32-062 For debt securities AFS LAR HTM gross n. perf. analysed by counterparties TP-9010 to TP-9052, the of which impaired amount must be <= to the carrying amount (T355 <= T320)

PF32-064 For debt securities AFS LAR HTM impairments analysed by counterparties TP-9010 to TP-9052, acc. impairment + changes in FV due to credit risk + provisions on n.perf. exposures must = the maturities (T365=T370+T375+T380+T385)

PF32-066 For debt securities AFS gross, the analysis of the fair value hierarchy for counterparties TP-9010 to TP-9052 must = the total amount (F00, F99)

PF32-068 For debt securities LAR HTM gross, the analysis of the fair value hierarchy for counterparties TP-9010 to TP-9052 must = the total amount (T935)

PF32-070 For debt securities AFS impairments, the analysis of the fair value hierarchy for counterparties TP-9010 to TP-9052 must = the total amount (F00, F99)

PF32-072 For debt securities LAR HTM impairments, the analysis of the fair value hierarchy for counterparties TP-9010 to TP-9052 must = the total amount (T935)

P-F41 Loans and advances HFT FVO

PF41-002 For L&A HFT FVO, the breakdown by codified counterparties and TP-9010 to TP-9060 must = the total amount (T105, T110, T115, T505, T6%, T3%, T4%, T910, T920, T925, T930)

PF41-004 For L&A HFT FVO, the analysis by country for the counterparties TP-9010 to TP-9040 must = to the total amount (F99, T105, T110, T115)

PF41-006 For L&A HFT FVO, the analysis by country for the counterparties TP-9050 to TP-9052 must = to the total amount (F99, T105, T110, T115)

PF41-008 For L&A HFT FVO, the analysis by country for the counterparty TP-9060 must = to the total amount (F99, T105, T110, T115)

PF41-010 For L&A HFT FVO analysed by codified counterparties, the carrying amount must be >= to the of which debt forbearance amount (F99>= T110)

PF41-012 For L&A HFT FVO analysed by countries for counterparties TP-9010 to TP-9040, the carrying amount must be >= to the of which debt forbearance amount (F99>= T110)

PF41-014 For L&A HFT FVO analysed by countries for counterparty TP-9060, the carrying amount must be >= to the of which debt forbearance amount (F99>= T110)

PF41-016 For L&A HFT FVO analysed by countries for counterparties TP-9050 to TP-9052, the carrying amount must be >= to the of which debt forbearance amount (F99>= T110)


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PF41-018 For L&A HFT FVO analysed by loans households and countries for counterparty TP-9060, the carrying amount must be >= to the of which debt forbearance amount (F99>= T110)

PF41-020 For L&A HFT FVO analysed by codified counterparties, the carrying amount must be >= to the of which n. perf. amount (F99>= T115)

PF41-022 For L&A HFT FVO analysed by countries for counterparties TP-9010 to TP-9040, the carrying amount must be >= to the of which n. perf. amount (F99>= T115)

PF41-024 For L&A HFT FVO analysed by countries for counterparty TP-9060, the carrying amount must be >= to the of which n. perf. amount (F99>= T115)

PF41-026 For L&A HFT FVO analysed by NACE and countries for counterparties TP-9050 to TP-9052, the carrying amount must be >= to the of which n. perf. amount (F99>=T115)

PF41-028 For L&A HFT FVO analysed by loans households and countries for counterparty TP-9060, the carrying amount must be >= to the of which n. perf. amount (F99>= T115)

PF41-030 For L&A HFT FVO, the analysis by codified counterparties of the carrying amount must be >= to the of which project finance loans amount

PF41-032 For L&A HFT FVO, the analysis by counterparties TP9050 to TP9052 of the carrying amount must be >= to the of which project finance loans amount

PF41-034 For L&A HFT FVO, the analysis by counterparty TP9060 of the carrying amount must be >= to the of which project finance loans amount

PF41-036 For L&A HFT FVO, the analysis by counterparties TP9010 to TP9040 of the carrying amount must be >= to the of which project finance loans amount

PF41-038 For L&A HFT FVO, the analysis by product for counterparties TP9010 to TP9040 of the carrying amount must be = the total amount (F99)

PF41-040 For L&A HFT FVO, the analysis by product for counterparties TP9050 to TP9052 of the carrying amount must be = the total amount (F99)

PF41-042 For L&A HFT FVO, the analysis by product for codified counterparties of the carrying amount must be = the total amount (F99)

PF41-044 For L&A HFT FVO, the analysis by product for counterparty TP9060 of the carrying amount must be = the total amount (F99)

PF41-046 For L&A HFT FVO, the analysis by collateral for counterparties TP9010 to TP9040 of the carrying amount must be <= the total amount (F99, T910)

PF41-048 For L&A HFT FVO, the analysis by collateral for counterparties TP9050 to TP9052 of the carrying amount must be <= the total amount (F99, T910)

PF41-050 For L&A HFT FVO, the analysis by collateral for codified counterparties of the carrying amount must be <= the total amount (F99, T910)

PF41-052 For L&A HFT FVO, the analysis by collateral for counterparty TP9060 of the carrying amount must be <= the total amount (F99, T910)

PF41-054 For L&A HFT FVO, the analysis by purpose for counterparties TP9010 to TP9040 of the carrying amount must be <= the total amount (F99)

PF41-056 For L&A HFT FVO, the analysis by purpose for counterparties TP9050 to TP9052 of the carrying amount must be <= the total amount (F99)

PF41-058 For L&A HFT FVO, the analysis by purpose for codified counterparties of the carrying amount must be <= the total amount (F99)

PF41-060 For L&A HFT FVO, the analysis by purpose for counterparty TP9060 of the carrying amount must be <= the total amount (F99)


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PF41-062 For L&A HFT FVO, the analysis by loan household for counterparty TP-9060 must be <= to the total amount (F99, T105, T110, T115)

PF41-064 For L&A HFT FVO the analysis by NACE / countries for counterparties TP-9050 to TP-9052, must be = to the total amount (F99, T105, T115)

PF41-066 For L&A HFT FVO analysed by counterparties TP-9050 to TP-9052, the of which n. perf. amount must be >= to the gross carrying amount of n. perf. exposures (T320<=T115)

PF41-068 For L&A FVO analysed by counterparties TP9010 to TP9040, the carrying amount of perf. exposures must be >= to the carrying amount of perf. exposures with forbearance measures (T300>=T400)

PF41-070 For L&A FVO analysed by counterparties TP9050 to TP9052, the carrying amount of perf. exposures must be >= to the carrying amount of perf. exposures with forbearance measures (T300>=T400)

PF41-072 For L&A FVO analysed by codified counterparties, the carrying amount of perf. exposures must be >= to the carrying amount of perf. exposures with forbearance measures (T300>=T400)

PF41-074 For L&A FVO analysed by counterparty TP9060, the carrying amount of perf. exposures must be >= to the carrying amount of perf. exposures with forbearance measures (T300>=T400)

PF41-076 For L&A FVO analysed by counterparties TP9010 to TP9040, the carrying amount of n. perf. exposures must be >= to the carrying amount of n. perf. exposures with forbearance measures (T320>=T420)

PF41-078 For L&A FVO analysed by counterparties TP9050 to TP9052, the carrying amount of n. perf. exposures must be >= to the carrying amount of n. perf. exposures with forbearance measures (T320>=T420)

PF41-080 For L&A FVO analysed by codified counterparties, the carrying amount of n. perf. exposures must be >= to the carrying amount of n. perf. exposures with forbearance measures (T320>=T420)

PF41-082 For L&A FVO analysed by counterparty TP9060, the carrying amount of n. perf. exposures must be >= to the carrying amount of n. perf. exposures with forbearance measures (T320>=T420)

PF41-084 For L&A FVO analysed by counterparties TP9010 to TP9040, the amount of which defaulted of n. perf. exposures must be >= to the amount of which defaulted of n. perf. exposures with forbearance measures (T350>=T435)

PF41-086 For L&A FVO analysed by counterparties TP9050 to TP9052, the amount of which defaulted of n. perf. exposures must be >= to the amount of which defaulted of n. perf. exposures with forbearance measures (T350>=T435)

PF41-088 For L&A FVO analysed by codified counterparties, the amount of which defaulted of n. perf. exposures must be >= to the amount of which defaulted of n. perf. exposures with forbearance measures (T350>=T435)

PF41-090 For L&A FVO analysed by counterparty TP9060, the amount of which defaulted of n. perf. exposures must be >= to the amount of which defaulted of n. perf. exposures with forbearance measures (T350>=T435)

PF41-092 For L&A FVO analysed by counterparties TP9010 to TP9040, the amount of which impaired of n. perf. exposures must be >= to the of which impaired of n. perf. exposures with forbearance measures (T355>=T440)


41

PF41-094 For L&A FVO analysed by counterparties TP9050 to TP9052, the amount of which impaired of n. perf. exposures must be >= to the of which impaired of n. perf. exposures with forbearance measures (T355>=T440)

PF41-096 For L&A FVO analysed by codified counterparties, the amount of which impaired of n. perf. exposures must be >= to the of which impaired of n. perf. exposures with forbearance measures (T355>=T440)

PF41-098 For L&A FVO analysed by counterparty TP9060, the amount of which impaired of n. perf. exposures must be >= to the of which impaired of n. perf. exposures with forbearance measures (T355>=T440)

PF41-100 For L&A HFT FVO analysed by counterparties TP9010 to TP9040, the net amount must be >= to the subordinated financial assets (F99>= T505)

PF41-102 For L&A HFT FVO analysed by counterparties TP9050 to TP9052, the net amount must be >= to the subordinated financial assets (F99>= T505)

PF41-104 For L&A HFT FVO analysed by codified counterparties, the net amount must be >= to the subordinated financial assets (F99>= T505)

PF41-106 For L&A HFT FVO analysed by counterparty TP-9060, the net amount must be >= to the subordinated financial assets (F99>= T505)

PF41-108 For L&A HFT FVO analysed by counterparties TP9010 to TP9040, the carrying amount must be >= to the transferred financial assets (entirely recognized + still recognized) to the extent of the institution's continuing involvement (T640+T600<=F99)

PF41-110 For L&A HFT FVO analysed by counterparties TP9050 to TP9052, the carrying amount must be >= to the transferred financial assets (entirely recognized + still recognized) to the extent of the institution's continuing involvement (T640+T600<=F99)

PF41-112 For L&A HFT FVO analysed by codified counterparties, the carrying amount must be >= to the transferred financial assets (entirely recognized + still recognized) to the extent of the institution's continuing involvement (T640+T600<=F99)

PF41-114 For L&A HFT FVO analysed by counterparty TP9060, the carrying amount must be >= to the transferred financial assets (entirely recognized + still recognized) to the extent of the institution's continuing involvement (T640+T600<=F99)

PF41-116 For L&A HFT FVO (assets entirely recognized - transferred assets) analysed by counterparties TP9010 to TP9040, the sum of the of which (securitizations and repurchase agreements), must be <= to the carrying amount (T600>=T605+T610)

PF41-118 For L&A HFT FVO (assets entirely recognized - transferred assets) analysed by counterparties TP9050 to TP9052, the sum of the of which (securitizations and repurchase agreements), must be <= to the carrying amount (T600>=T605+T610)

PF41-120 For L&A HFT FVO (assets entirely recognized - transferred assets) analysed by codified counterparties, the sum of the of which (securitizations and repurchase agreements), must be <= to the carrying amount (T600>=T605+T610)

PF41-122 For L&A HFT FVO (assets entirely recognized - transferred assets) analysed by counterparty TP9060, the sum of the of which (securitizations and repurchase agreements), must be <= to the carrying amount (T600>=T605+T610)

PF41-124 For L&A HFT FVO (assets entirely recognized - associated liabilities) analysed by counterparties TP9010 to TP9040, the sum of the of which (securitizations + repurchase agreements), must be <= to the carrying amount (T615>=T625+T620)


42

PF41-126 For L&A HFT FVO (assets entirely recognized - associated liabilities) analysed by counterparties TP9050 to TP9052, the sum of the of which (securitizations + repurchase agreements), must be <= to the carrying amount (T615>=T625+T620)

PF41-128 For L&A HFT FVO (assets entirely recognized - associated liabilities) analysed by codified counterparties, the sum of the of which (securitizations + repurchase agreements), must be <= to the carrying amount (T615>=T625+T620)

PF41-130 For L&A HFT FVO (assets entirely recognized - associated liabilities) analysed by counterparty TP9060, the sum of the of which (securitizations + repurchase agreements), must be <= to the carrying amount (T615>=T625+T620)

PF41-132 For L&A HFT FVO, the analysis by fair value hierarchy for counterparties TP-9010 to TP-9040 must = the total amount (F00, F99)

PF41-134 For L&A HFT FVO, the analysis by fair value hierarchy for counterparties TP-9050 to TP-9052 must = the total amount (F00, F99)

PF41-136 For L&A HFT FVO, the analysis by fair value hierarchy for codified counterparties must = the total amount (F00, F99)

PF41-138 For L&A HFT FVO, the analysis by fair value hierarchy for counterparty TP-9060 must = the total amount (F99)

P-F42 Loans and advances AFS LAR HTM

PF42-002 For L&A AFS LAR gross, the breakdown by codified counterparties and TP-9010 to TP-9060 must be = to the total (T110 T115, T125,T135, T130, T205, T210, T215, T220, T225, T230 T3%Gros, T390,T395, T4%Gross T470 T475 T505 T6% T910)

PF42-004 For L&A AFS LAR impairment, the breakdown by codified counterparties and TP-9010 to TP-9060 must be = to the total amount (T135, T535, T530, T3%Imp, T4%Imp, T910, T935)

PF42-006 For L&A LAR gross, the breakdown by counterparties must be = to the total amount (T935)

PF42-008 For L&A HTM gross, the breakdown by counterparties must be = to the total amount (T935)

PF42-010 For L&A HTM gross, the breakdown by counterparties TP-9010 to TP-9060 must be = to the total amount (F00, F99, T110, T115, T125,T135, T130, T205, T210, T215, T220, T225, T230 T3%Gros, T390,T395, T4%Gross T470 T475 T505 T910)

PF42-012 For L&A HTM impairments, the breakdown by counterparties TP-9010 to TP-9060 must be = to the total amount (F%, T135, T535, T530, T3%Imp, T4%Imp, T910, T935, F99)

PF42-014 The gross value of L&A HTM analysed by counterparties TP-9010 to TP-9040, must be > or = impairment at closing

PF42-016 The gross value of L&A HTM analysed by counterparties TP-9050 to TP-9052, must be > or = impairment at closing

PF42-018 The gross value of L&A HTM analysed by counterparty TP-9060, must be > or = impairment at closing

PF42-020 For L&A AFS LAR HTM impairments analysed by countries and counterparty TP9060 must be = to the total amount (F99)

PF42-022 For L&A AFS LAR HTM impairments analysed by countries and counterparties TP9010 to TP-9040, must be = to the total amount (F99)

PF42-024 For L&A AFS LAR HTM impairments analysed by countries and counterparties TP9050 to TP-9052, must be = to the total amount (F99)

PF42-026 For L&A AFS analysed by counterparties TP-9010 to TP-9040, the net amount must be >= to the subordinated financial assets (T505<=F99)


43

PF42-028 For L&A AFS analysed by counterparties TP-9050 to TP-9052, the net amount must be >= to the subordinated financial assets (T505<=F99)

PF42-030 For L&A AFS analysed by codified counterparties, the net amount must be >= to the subordinated financial assets (T505<=F99)

PF42-032 For L&A AFS analysed by counterparty TP-9060, the net amount must be >= to the subordinated financial assets (T505<=F99)

PF42-034 For L&A LAR analysed by counterparties TP-9010 to TP-9052, the net amount must be >= to the subordinated financial assets (T505<=F99)

PF42-036 For L&A LAR analysed by counterparty TP-9060, the net amount must be >= to the subordinated financial assets (T505<=F99)

PF42-038 For L&A HTM analysed by counterparties TP-9010 to TP-9052, the net amount must be >= to the subordinated financial assets (T505<=F99)

PF42-040 For L&A HTM analysed by counterparty TP-9060, the net amount must be >= to the subordinated financial assets (T505<=F99)

PF42-042 For L&A AFS LAR HTM gross analysed by countries and counterparties TP-9010 to TP-9040, the of which (debt forbearance, n. perf.) and the carrying amounts must be = to the total amount (T110, T115, F99)

PF42-044 For L&A AFS LAR HTM gross analysed by countries and counterparties TP9050 to TP9052, the of which (debt forbearance, n. perf.) and the carrying amounts must be = to the total amount (T110, T115, F99)

PF42-046 For L&A AFS LAR HTM gross analysed by countries and counterparty TP9060, the of which (debt forbearance, n. perf.) and the carrying amounts must be = to the total amount (T110, T115, F99)

PF42-048 For L&A AFS LAR gross, the analysis by codified counterparties must be >= to the of which project finance loans amount (T130, T2%)

PF42-050 For L&A AFS LAR gross, the analysis by codified counterparties must be >= to the of which project finance loans amount (F99)

PF42-052 For L&A AFS LAR HTM impairments, the analysis by counterparty TP9060 must be >= to the of which project finance loans amount (F99)

PF42-054 For L&A AFS LAR impairments, the analysis by codified counterparties must be >= to the of which project finance loans amount (F99)

PF42-056 For L&A AFS LAR HTM impairments, the analysis by counterparties TP9010 to TP-9040 must be >= to the of which project finance loans amount (F99)

PF42-058 For L&A AFS LAR HTM impairments, the analysis by counterparties TP9050 to TP-9052 must be >= to the of which project finance loans amount (F99)

PF42-060 For L&A AFS LAR HTM, the analysis by counterparties TP9010 to TP-9040 must be >= to the of which project finance loans amount (F99, T130, T2%)

PF42-062 For L&A AFS LAR HTM, the analysis by counterparties TP9050 to TP-9052 must be >= to the of which project finance loans amount (F99, T130, T2%)

PF42-064 For L&A AFS LAR HTM, the analysis by counterparty TP9060 must be >= to the of which project finance loans amount (F99, T130, T2%)

PF42-066 For L&A AFS LAR gross analysed by codified counterparties, the carrying amount must be = to the sum of the carrying amounts of the unimpaired + impaired assets (T130+T125=F99)

PF42-068 For L&A AFS LAR HTM gross analysed by counterparties TP-9010 to TP-9040, the carrying amount must be = to the sum of the carrying amounts of the unimpaired + impaired assets (T130+T125=F99)


44

PF42-070 For L&A AFS LAR HTM gross analysed by counterparties TP-9050 to TP-9052, the carrying amount must be = to the sum of the carrying amounts of the unimpaired + impaired assets (T130+T125=F99)

PF42-072 For L&A AFS LAR HTM gross analysed by counterparty TP-9060, the carrying amount must be = to the sum of the carrying amounts of the unimpaired + impaired assets (T130+T125=F99)

PF42-074 For L&A AFS LAR HTM gross analysed by counterparties TP-9010 to TP-9040 and countries, the carrying amount must be >= to the of which debt forbearance amount (F99, T110)

PF42-076 For L&A AFS LAR HTM gross analysed by counterparties TP-9050 to TP-9052 and countries, the carrying amount must be >= to the of which debt forbearance amount (F99, T110)

PF42-078 For L&A AFS LAR HTM gross analysed by counterparty TP-9060 and countries, the carrying amount must be >= to the of which debt forbearance amount (F99, T110)

PF42-080 For L&A AFS LAR gross analysed by codified counterparties, the carrying amount must be >= to the of which debt forbearance amount (F99>= T110)

PF42-082 For L&A AFS LAR HTM gross analysed by counterparty TP-9060 and countries, the carrying amount of the breakdown by loan households must be >= to the of which debt forbearance amount (F99, T110)

PF42-084 For L&A AFS LAR HTM gross analysed by counterparty TP-9060 and countries, the carrying amount of the breakdown by loan households must be >= to the of which non performing amount (F99, T115)

PF42-086 For L&A AFS LAR HTM gross analysed by counterparties TP-9010 to TP-9052 and countries, the carrying amount must be >= to the of which n. perf. amount (F99, T115)

PF42-088 For L&A AFS LAR HTM gross analysed by counterparty TP-9060 and countries, the carrying amount must be >= to the of which n. perf. amount (F99, T115)

PF42-090 For L&A AFS LAR HTM gross analysed by counterparties TP-9050 to TP-9052, countries and NACE codes, the carrying amount must be >= to the of which non performing amount (T115<=F99)

PF42-092 For L&A AFS LAR gross analysed by codified counterparties, the carrying amount must be >= to the of which n. perf. amount (F99>= T115)

PF42-094 For L&A AFS LAR HTM impairments analysed by counterparty TP-9060, the breakdown by product must be = to the total amount (F99)

PF42-096 For L&A AFS LAR impairments analysed by codified counterparties, the breakdown by product must be = to the total amount (F99)

PF42-098 For L&A AFS LAR HTM impairments analysed by counterparties TP-9010 to TP-9040, the breakdown by product must be = to the total amount (F99)

PF42-100 For L&A AFS LAR HTM impairments analysed by counterparties TP-9050 to TP-9052, the breakdown by product must be = to the total amount (F99)

PF42-102 For L&A AFS LAR HTM gross analysed by counterparties TP-9010 to TP-9040, the breakdown by product must be = to the total amount (F99, T130, T2%)

PF42-104 For L&A AFS LAR HTM gross analysed by counterparties TP-9050 to TP-9052, the breakdown by product must be = to the total amount (F99, T130, T2%)

PF42-106 For L&A AFS LAR HTM gross analysed by counterparty TP-9060, the breakdown by product must be = to the total amount (F99, T130, T2%)

PF42-108 For L&A AFS LAR gross analysed by codified counterparties, the breakdown by product must be = to the total amount (T130, T2%)


45

PF42-110 For L&A AFS LAR HTM impairments analysed by counterparty TP-9060, the breakdown by collateral must be <= to the total amount (F99)

PF42-112 For L&A AFS LAR impairments analysed by codified counterparties, the breakdown by collateral must be <= to the total amount (F99)

PF42-114 For L&A AFS LAR HTM impairments analysed by counterparties TP-9010 to TP-9040, the breakdown by collateral must be <= to the total amount (F99)

PF42-116 For L&A AFS LAR HTM impairments analysed by counterparties TP-9050 to TP-9052, the breakdown by collateral must be <= to the total amount (F99)

PF42-118 For L&A AFS LAR HTM gross analysed by counterparties TP-9010 to TP-9040, the breakdown by collateral must be <= to the total amount (F99, T205, T210, T215, T220, T225, T230, T130, T910)

PF42-120 For L&A AFS LAR HTM gross analysed by counterparties TP-9050 to TP-9052, the breakdown by collateral must be <= to the total amount (F99, T205, T210, T215, T220, T225, T230, T130, T910)

PF42-122 For L&A AFS LAR gross analysed by codified counterparties, the breakdown by collateral must be <= to the total amount (F99, T205, T210, T215, T220, T225, T230, T130, T910)

PF42-124 For L&A AFS LAR HTM gross analysed by counterparty TP-9060, the breakdown by collateral must be <= to the total amount (F99, T205, T210, T215, T220, T225, T230, T130, T910)

PF42-126 L&A AFS LAR imp. analysed by codified counterparties, the breakdown by collat. of the max amount of the collat. or guarantee that can be considered must be <= to the total amount (T910)

PF42-128 For L&A AFS LAR imp. analysed by counterparties TP-9010 to TP-9040, the breakdown by collat of the maximum amount of the collat or guarantee that can be considered must be <= to the total amount (T910)

PF42-130 For L&A AFS LAR imp. analysed by counterparty TP-9060, the breakdown by collat of the maximum amount of the collat or guarantee that can be considered must be <= to the total amount (T910)

PF42-132 For L&A AFS LAR imp. analysed by counterparties TP-9050 to TP-9052, the breakdown by collat of the maximum amount of the collat or guarantee that can be considered must be <= to the total amount (T910)

PF42-134 For L&A AFS LAR HTM impairments analysed by counterparty TP-9060, the breakdown by purpose must be <= to the total amount (F99)

PF42-136 For L&A AFS LAR impairments analysed by codified counterparties, the breakdown by purpose must be <= to the total amount (F99)

PF42-138 For L&A AFS LAR HTM impairments analysed by counterparties TP-9010 to TP-9040, the breakdown by purpose must be <= to the total amount (F99)

PF42-140 For L&A AFS LAR HTM impairments analysed by counterparties TP-9050 to TP-9052, the breakdown by purpose must be <= to the total amount (F99)

PF42-142 For L&A AFS LAR HTM gross analysed by counterparties TP-9010 to TP-9040, the breakdown by purpose must be <= to the total amount (F99, T205, T210, T215, T220, T225, T230, T130)

PF42-144 For L&A AFS LAR HTM gross analysed by counterparties TP-9050 to TP-9052, the breakdown by purpose must be <= to the total amount (F99, T205, T210, T215, T220, T225, T230, T130)

PF42-146 For L&A AFS LAR gross analysed by codified counterparties, the breakdown by purpose must be <= to the total amount (F99, T205, T210, T215, T220, T225, T230, T130)


46

PF42-148 For L&A AFS LAR HTM gross analysed by counterparty TP-9060, the breakdown by purpose must be <= to the total amount (F99, T205, T210, T215, T220, T225, T230, T130)

PF42-150 For L&A AFS LAR HTM gross analysed by counterparty TP-9060 and countries, the breakdown by loan household must be <= or to the total amount (F99, T110, T115)

PF42-152 For L&A AFS LAR HTM impairments analysed by counterparty TP-9060, the breakdown by loan household must be <= to the total amount (F99)

PF42-154 L&A LAR HTM gross for counterparty TP-9060 of which analysis must be <= to the total amount (T3%Gros, T390,T395, T4%Gross T470 T475)

PF42-156 L&A LAR HTM impairments for counterparty TP-9060 of which analysis must be <= to the total amount (T3%imp, T4%imp)

PF42-158 For L&A AFS LAR HTM gross analysed by counterparties TP-9050 to TP-9052 and countries, the NACE code analysis must be = to the total amount (F99, T115)

PF42-160 For L&A AFS, LAR, HTM impairment analysed by counterparties TP-9050 to TP-9052 and countries, the analysis by NACE must be = to the total amount (F99)

PF42-162 For L&A gross analysed by counterparties TP-9050 to TP-9052, the carrying amount must be >= to the gross carrying amount of perf. and n. perf. exposure (F99>=T300+T320)

PF42-164 For L&A AFS, LAR, HTM gross analysed by counterparties TP-9050 to TP-9052, the of which n. perf. amount must be >= to the gross carrying amount of n.-perf. exposures (T320<=T115)

PF42-166 For L&A AFS LAR HTM gross perf. analysed by counterparties TP-9010 to TP-9040, the carrying amount must be = to the breakdown by maturities (T300 = T305+T310+T315)

PF42-168 For L&A AFS LAR HTM gross perf. analysed by counterparties TP-9050 to TP-9052, the carrying amount must be = to the breakdown by maturities (T300 = T305+T310+T315)

PF42-170 For L&A AFS LAR HTM gross perf. analysed by counterparties TP-9060, the carrying amount must be = to the breakdown by maturities (T300 = T305+T310+T315)

PF42-172 For L&A AFS LAR gross perf. analysed by codified counterparties, the carrying amount must be = to the breakdown by maturities (T300 = T305+T310+T315)

PF42-174 For L&A LAR HTM gross of which analysis (counterparty TP-9060), the carrying amount perf. must be = to the breakdown by maturities (T300 = T305+T310+T315)

PF42-176 For L&A AFS LAR HTM gross n. perf. analysed by counterparties TP-9010 to TP-9040, the carrying amount must be = to the breakdown by maturities (T320 = T325+T330+T335+T340)

PF42-178 For L&A AFS LAR HTM gross n. perf. analysed by counterparties TP-9050 to TP-9052, the carrying amount must be = to the breakdown by maturities (T320 = T325+T330+T335+T340)

PF42-180 For L&A AFS LAR HTM gross n. perf. analysed by counterparty TP-9060, the carrying amount must be = to the breakdown by maturities (T320 = T325+T330+T335+T340)

PF42-182 For L&A AFS LAR gross n. perf. analysed by codified counterparties, the carrying amount must be = to the breakdown by maturities (T320 = T325+T330+T335+T340)

PF42-184 For L&A LAR HTM gross of which analysis (counterparty TP-9060), the carrying amount n.perf. must be = to the breakdown by maturities (T320 = T325+T330+T335+T340)

PF42-186 For L&A AFS LAR HTM gross n. perf. analysed by counterparties TP-9010 to TP-9040, the carrying amount must be >= to the of which defaulted analysis (T350 <= T320)

PF42-188 For L&A AFS LAR HTM gross n. perf. analysed by counterparties TP-9050 to TP-9052, the carrying amount must be >= to the of which defaulted analysis (T350 <= T320)


47

PF42-190 For L&A AFS LAR HTM gross n. perf. analysed by counterparty TP-9060, the carrying amount must be >= to the of which defaulted analysis (T350 <= T320)

PF42-192 For L&A AFS LAR gross n. perf. analysed by codified counterparties, the carrying amount must be >= to the of which defaulted analysis (T350 <= T320)

PF42-194 For L&A LAR HTM gross of which analysis (counterparty TP-9060), the carrying amount must be >= to the of which defaulted analysis (T350 <= T320)

PF42-196 For L&A AFS LAR HTM gross n. perf. analysed by counterparties TP-9010 to TP-9040, the of which impaired amount must be <= to the carrying amount (T355 <= T320)

PF42-198 For L&A AFS LAR HTM gross n. perf. analysed by counterparties TP-9050 to TP-9052, the of which impaired amount must be <= to the carrying amount (T355 <= T320)

PF42-200 For L&A AFS LAR HTM gross n. perf. analysed by counterparty TP-9060, the of which impaired amount must be <= to the carrying amount (T355 <= T320)

PF42-202 For L&A AFS LAR gross n. perf. analysed by codified counterparties, the of which impaired amount must be <= to the carrying amount (T355 <= T320)

PF42-204 For L&A LAR HTM gross of which analysis (counterparty TP-9060), the of which impaired amount must be <= to the carrying amount (T355 <= T320)

PF42-206 For L&A AFS LAR HTM impairments analysed by counterparties TP-9010 to TP-9040, the acc. impairment + changes in FV due to credit risk + provisions on n.perf. expos. must = the maturities (T365 = T370+T375+T380+T385)

PF42-208 For L&A AFS LAR HTM impairments analysed by counterparties TP-9050 to TP-9052, the acc. impairment + changes in FV due to credit risk + provisions on n.perf. expos. must = the maturities (T365 = T370+T375+T380+T385)

PF42-210 For L&A AFS LAR HTM impairments analysed by counterparty TP-9060, the acc. impairment + changes in FV due to credit risk + provisions on n.perf. expos. must = the maturities (T365 = T370+T375+T380+T385)

PF42-212 For L&A AFS LAR impairments analysed by codified counterparties, the acc. impairment + changes in FV due to credit risk + provisions on n.perf. expos. must = the maturities (T365 = T370+T375+T380+T385)

PF42-214 For L&A LAR HTM impairments of which analysis (counterparty TP-9060), the acc. impairment + changes in FV due to credit risk + provisions on n.perf. expos. must = the maturities (T365 = T370+T375+T380+T385)

PF42-216 For L&A AFS LAR HTM gross exposure with forb. measures perf. analysed by counterparties TP-9010 to TP-9040, the carrying amount must be = to the sum of the instruments with modifications in their terms and conditions + refinancing (T400 = T405+T410)

PF42-218 For L&A AFS LAR HTM gross exp. with forb. meas. perf. analysed by counterparties TP-9050 to TP-9052, the carrying amount must be = to the instruments with modifications in their terms and conditions + refinancing (T400 = T405+T410)

PF42-220 For L&A AFS LAR HTM gross expos. with forb. meas. perf. analysed by counterparty TP-9060, the carrying amount must be = to the instruments with modifications in their terms and conditions + refinancing (T400 = T405+T410)

PF42-222 L&A AFS LAR gross expos. with forb. meas. perf. analysed by codified counterparties must be = to the instruments with modifications in their terms and conditions + refinancing (T400 = T405+T410)

PF42-224 For L&A LAR HTM gross of which analysis (counterparty TP-9060), the carrying amount must be = to the instruments with modifications in their terms and conditions + refinancing (T400 = T405+T410)


48

PF42-226 For L&A AFS LAR HTM gross exp. with forb. meas. n.perf. analysed by counterparties TP-9010 to TP-9040, the carrying amount must be = to the sum of the instruments with modifications in their terms and conditions + refinancing (T420 = T425+T430)

PF42-228 For L&A AFS LAR HTM gross expos; with forb. meas. n.perf. analysed by counterparties TP-9050 to TP-9052, the carrying amount must be = to the instruments with modifications in their terms and conditions + refinancing (T420 = T425+T430)

PF42-230 For L&A AFS LAR HTM gross expos. with forb. meas. n.perf. analysed by counterparty TP-9060, the carrying amount must be = to the instruments with modifications in their terms and conditions + refinancing (T420 = T425+T430)

PF42-232 L&A AFS LAR gross expos. with forb. meas. n.perf. analysed by codified counterparties must be = to the instruments with modifications in their terms and conditions + refinancing (T420 = T425+T430)

PF42-234 For L&A LAR HTM gross of which analysis (counterparty TP-9060), the carrying amount must be = to the instruments with modifications in their terms and conditions + refinancing (T420 = T425+T430)

PF42-236 For L&A AFS LAR HTM gross exposures with forbearance measures non performing analysed by counterparties TP-9010 to TP-9040, the of which impaired amount must be <= to the carrying amount (T440 <= T420)

PF42-238 For L&A AFS LAR HTM gross exposures with forbearance measures n. perf. analysed by counterparties TP-9050 to TP-9052, the of which impaired amount must be <= to the carrying amount (T440 <= T420)

PF42-240 For L&A AFS LAR HTM gross exposures with forbearance measures n. perf. analysed by counterparty TP-9060, the of which impaired amount must be <= to the carrying amount (T440 <= T420)

PF42-242 For L&A AFS LAR gross exposures with forbearance measures n. perf. analysed by codified counterparties, the of which impaired amount must be <= to the carrying amount (T440 <= T420)

PF42-244 For L&A LAR HTM gross of which analysis (counterparty TP-9060), the impaired amount must be <= to the carrying amount (T440 <= T420)

PF42-246 For L&A AFS LAR HTM gross exposure with forbearance measures n.perf. analysed by counterparties TP-9010 to TP-9040, the of which forbearance of n.perf. exposure amount must be <= to the carrying amount (T445 <= T420)

PF42-248 For L&A AFS LAR HTM gross exposures with forb. meas. n.perf. analysed by counterparties TP-9050 to TP-9052, the of which forb. of n.perf. expos. amount must be <= to the carrying amount (T445 <= T420)

PF42-250 For L&A AFS LAR HTM gross exposures with forb. meas. n. perf. analysed by counterparty TP-9060, the of which forbearance of n. perf. exposures amount must be <= to the carrying amount (T445 <= T420)

PF42-252 For L&A AFS LAR gross exposures with forbearance measures n. perf. analysed by codified counterparties, the of which forbearance of n. perf. exposures amount must be <= to the carrying amount (T445 <= T420)

PF42-254 For L&A LAR HTM gross of which analysis (counterparty TP-9060), the forbearance of n. perf. exposures amount must be <= to the carrying amount (T445 <= T420)

PF42-256 For L&A AFS LAR HTM analysed by counterparties TP-9050 to TP-9052, the carrying amount of n.perf. exposure must be >= to the carrying amount of n.perf. exposure with forbearance measures (T400<=T300)


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PF42-258 For L&A AFS LAR HTM analysed by counterparties TP-9010 to TP-9040, the carrying amount of n.perf. exposure must be >= to the carrying amount of n.perf. exposure with forbearance measures (T400<=T300)

PF42-260 For L&A AFS LAR (interco) analysed by codified counterparties, the carrying amount of n.perf. exposure must be >= to the carrying amount of n.perf. exposure with forbearance measures (T400<=T300)

PF42-262 For L&A AFS LAR HTM analysed by counterparty TP-9060, the carrying amount of n.perf. exposure must be >= to the carrying amount of n.perf. exposure with forbearance measures (T400<=T300)

PF42-264 For L&A LAR HTM of which analysis (counterparty TP-9060), the carrying amount of n.perf. expos. must be >= to the carrying amount of n.perf. expos. with forbearance measures (T400<=T300)

PF42-266 For L&A AFS LAR HTM analysed by counterparties TP-9010 to TP-9040, the carrying amount of n.perf. exposure must be >= to the carrying amount of n.perf. exposure with forbearance measures (T420<T320)

PF42-268 For L&A AFS LAR HTM analysed by counterparties TP-9050 to TP-9052, the carrying amount of n.perf. exposure must be >= to the carrying amount of n.perf. exposure with forbearance measures (T420<T320)

PF42-270 For L&A AFS LAR (interco) analysed by codified counterparties, the carrying amount of n.perf. exposure must be >= to the carrying amount of n.perf. exposure with forbearance measures (T420<T320)

PF42-272 For L&A AFS LAR HTM analysed by counterparty TP-9060, the carrying amount of n.perf. exposure must be >= to the carrying amount of n.perf. exposure with forbearance measures (T420<T320)

PF42-274 For L&A LAR HTM gross of which analysis (counterparty TP-9060), the carrying amount of n.perf. expos. must be >= to the carrying amount of n.perf. expos. with forbearance measures (T420<T320)

PF42-276 For L&A AFS LAR HTM analysed by counterparties TP-9010 to TP-9040, the of which defaulted of n.perf. exposure must be >= to the of which defaulted of n.perf. exposure with forbearance measures (T435<=T350)

PF42-278 For L&A AFS LAR HTM analysed by counterparties TP-9050 to TP-9052, the of which defaulted of n.perf. exposure must be >= to the of which defaulted of n.perf. exposure with forbearance measures (T435<=T350)

PF42-280 For L&A AFS LAR HTM analysed by codified counterparties, the of which defaulted of n.perf. exposure must be >= to the of which defaulted of n.perf. exposure with forbearance measures (T435<=T350)

PF42-282 For L&A AFS LAR HTM analysed by counterparty TP-9060, the of which defaulted of n.perf. exposure must be >= to the of which defaulted of n.perf. exposure with forbearance measures (T435<=T350)

PF42-284 For L&A LAR HTM of which analysis (counterparty TP-9060), the amount of which defaulted of n.perf. expos. must be >= to the amount of which defaulted of n.perf. expos. with forbearance measures (T435<=T350)

PF42-286 For L&A AFS LAR HTM analysed by counterparties TP-9010 to TP-9040, the of which impaired of n.perf. exposure must be >= to the of which impaired of n.perf. exposure with forbearance measures (T440<=T355)


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PF42-288 For L&A AFS LAR HTM analysed by counterparties TP-9050 to TP-9052, the of which impaired of n.perf. exposure must be >= to the of which impaired of n.perf. exposure with forbearance measures (T440<=T355)

PF42-290 For L&A AFS LAR analysed by codified counterparties, the of which impaired of n.perf. exposure must be >= to the of which impaired of n.perf. exposure with forbearance measures (T440<=T355)

PF42-292 For L&A AFS LAR HTM analysed by counterparty TP-9060, the of which impaired of n.perf. exposure must be >= to the of which impaired of n.perf. exposure with forbearance measures (T440<=T355)

PF42-294 For L&A LAR HTM of which analysis (counterparty TP-9060), the amount of which impaired of n.perf. expos. must be >= to the amount of which impaired of n.perf. expos. with forbearance measures (T440<=T355)

PF42-296 For L&A AFS LAR gross (assets entirely recognized - transferred assets) analysed by counterparties TP-9010 to 9040, the sum of the of which (securitizations + repurchase agreements), must be <= to the carrying amount (T600>=T605+T610)

PF42-298 For L&A AFS LAR gross (assets entirely recognized - transferred assets) analysed by counterparties TP-9050 to 9052, the sum of the of which (securitizations + repurchase agreements), must be <= to the carrying amount (T600>=T605+T610)

PF42-300 For L&A AFS LAR gross (assets entirely recognized - transferred assets) analysed by counterparty TP-9060, the sum of the of which (securitizations + repurchase agreements), must be <= to the carrying amount (T600>=T605+T610)

PF42-302 For L&A AFS LAR gross (assets entirely recognized - transferred assets) analysed by codified counterparties, the sum of the of which (securitizations + repurchase agreements), must be <= to the carrying amount (T600>=T605+T610)

PF42-304 For L&A HTM (assets entirely recognized - transferred assets), the sum of the of which (securitizations + repurchase agreements), must be <= to the carrying amount (T600>=T605+T610)

PF42-306 L&A AFS LAR impairments (assets entirely recognized - transferred assets) analysed by counterparties TP-9010 to TP-9040, the of which (securitizations + repurchase agreements) must be <= to the carrying amount (T600>=T605+T610)

PF42-308 L&A AFS LAR impairments (assets entirely recognized - transf. assets) analysed by counterparties TP-9050 to TP-9052, the of which (securitizations + repurchase agreements) must be <= to the carrying amount (T600>=T605+T610)

PF42-310 L&A AFS LAR impairments (assets entirely recognized - transf. assets) analysed by codified counterparties, the of which (securitizations + repurchase agreements) must be <= to the carrying amount (T600>=T605+T610)

PF42-312 For L&A AFS LAR impairments (assets entirely recognized - transf. assets) analysed by counterparty TP-9060, the of which (securitizations + repurchase agreements) must be <= to the carrying amount (T600>=T605+T610)

PF42-314 For L&A HTM impairments (assets entirely recognized - transferred assets), the of which (securitizations + repurchase agreements) must be <= to the carrying amount (T600>=T605+T610)

PF42-316 For L&A AFS LAR gross (assets entirely recognized - associated liabilities) analysed by counterparties TP-9010 to 9040, the sum of the of which (securitizations + repurchase agreements), must be <= to the carrying amount (T615>=T625+T620)


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PF42-318 For L&A AFS LAR gross (assets entirely recognized - associated liabilities) analysed by counterparties TP-9050 to 9052, the sum of the of which (securitizations + repurchase agreements), must be <= to the carrying amount (T615>=T625+T620)

PF42-320 For L&A AFS LAR gross (assets entirely recognized - associated liabilities) analysed by counterparty TP-9060, the sum of the of which (securitizations + repurchase agreements), must be <= to the carrying amount (T615>=T625+T620)

PF42-322 For L&A AFS LAR gross (assets entirely recognized - associated liabilities) analysed by codified counterparties, the sum of the of which (securitizations + repurchase agreements), must be <= to the carrying amount (T615>=T625+T620)

PF42-324 For L&A HTM (assets entirely recognized - associated liabilities), the sum of the of which (securitizations + repurchase agreements), must be <= to the carrying amount (T615>=T625+T620)

PF42-326 L&A AFS LAR impairments (assets entirely recognized - associated liab.) analysed by counterparties TP-9010 to TP-9040, the of which (securitizations + repurchase agreements) must be <= to the carrying amount (T615>=T620+T625)

PF42-328 L&A AFS LAR impairments (assets entirely recognized - associated liab.) analysed by counterparties TP-9050 to TP-9052, the of which (securitizations + repurchase agreements) must be <= to the carrying amount (T615>=T620+T625)

PF42-330 L&A AFS LAR impairments (assets entirely recognized - associated liab.) analysed by codified counterparties, the of which (securitizations + repurchase agreements) must be <= to the carrying amount (T615>=T620+T625)

PF42-332 For L&A AFS LAR impairments (assets entirely recognized - associated liab.) analysed by counterparty TP-9060, the of which (securitizations + repurchase agreements) must be <= to the carrying amount (T615>=T620+T625)

PF42-334 For L&A HTM impairments (assets entirely recognized - associated liabilities), the of which (securitizations + repurchase agreements) must be <= to the carrying amount (T615>=T620+T625)

PF42-336 For L&A AFS LAR analysed by counterparties TP9010 to TP9040, the carrying amount must be >= to the transferred financial assets (entirely recognized + still recognized) to the extent of the institution's continuing involvement (T640+T600<=F99)

PF42-338 For L&A AFS LAR analysed by counterparties TP9050 to TP9052, the carrying amount must be >= to the transferred financial assets (entirely recognized + still recognized) to the extent of the institution's continuing involvement (T640+T600<=F99)

PF42-340 For L&A AFS LAR analysed by codified counterparties, the carrying amount must be >= to the transferred financial assets (entirely recognized + still recognized) to the extent of the institution's continuing involvement (T640+T600<=F99)

PF42-342 For L&A AFS LAR analysed by counterparty TP9060, the carrying amount must be >= to the transferred financial assets (entirely recognized + still recognized) to the extent of the institution's continuing involvement (T640+T600<=F99)

PF42-344 For L&A HTM, the carrying amount must be >= to the transferred financial assets (entirely recognized + still recognized) to the extent of the institution's continuing involvement (T640+T600<=F99)

PF42-346 For L&A AFS gross, the analysis of the fair value hierarchy for counterparties TP-9010 to TP-9040 must = the total amount (F00, F99)

PF42-348 For L&A AFS gross, the analysis of the fair value hierarchy for counterparties TP-9050 to TP-9052 must = the total amount (F00, F99)


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PF42-350 For L&A AFS gross, the analysis of the fair value hierarchy for codified counterparties must = the total amount (F00, F99)

PF42-352 For L&A AFS gross, the analysis of the fair value hierarchy for counterparty TP-9060 must = the total amount (F00, F99)

PF42-354 For L&A AFS impairments, the analysis of the fair value hierarchy for counterparty TP-9060 must = the total amount (F00, F99)

PF42-356 For L&A AFS impairments, the analysis of the fair value hierarchy for codified counterparties must = the total amount (F00, F99)

PF42-358 For L&A AFS impairments, the analysis of the fair value hierarchy for counterparties TP-9010 to TP-9040 must = the total amount (F00, F99)

PF42-360 For L&A AFS impairments, the analysis of the fair value hierarchy for counterparties TP-9050 to TP-9052 must = the total amount (F00, F99)

PF42-362 For L&A LAR HTM gross, the analysis of the fair value hierarchy for counterparties TP-9010 to TP-9040 must = the total amount (T935)

PF42-364 For L&A LAR HTM gross, the analysis of the fair value hierarchy for counterparties TP-9050 to TP-9052 must = the total amount (T935)

PF42-366 For L&A LAR HTM gross, the analysis of the fair value hierarchy for counterparty TP-9060 must = the total amount (T935)

PF42-368 For L&A LAR gross, the analysis of the fair value hierarchy for codified counterparties must = the total amount (T935)

PF42-370 For L&A LAR HTM impairments, the analysis of the fair value hierarchy for counterparties TP-9010 to TP-9040 must = the total amount (T935)

PF42-372 For L&A LAR HTM impairments, the analysis of the fair value hierarchy for counterparties TP-9050 to TP-9052 must = the total amount (T935)

PF42-374 For L&A LAR HTM impairments, the analysis of the fair value hierarchy for counterparty TP-9060 must = the total amount (T935)

PF42-376 For L&A LAR impairments, the analysis of the fair value hierarchy for codified counterparties must = the total amount (T935)

P-F50 Financial liabilities

PF50-002 For Short positions, the breakdown by counterparties TP-9010 to TP-9060 must be = to the total amount (F00, F99)

PF50-004 For deposits, the breakdown by codified counterparties must = the total amount (T105, T510, T515, T520, T920, T925, T930)

PF50-006 For deposits AC, the breakdown by codified counterparties and TP-9010 to TP-9060 must = the total amount (T935)

PF50-008 For other deposits FVO, the breakdown by codified counterparties and TP-9010 to TP-9060 must = the total amount (F00, T510, T515, T105, F99)

PF50-010 For short positions the analysis by country for each counterparty TP-9010 to TP-9060 must = the total amount (F99)

PF50-012 For deposits the analysis by country for each counterparty TP-9010 to TP-9060 must = the total amount (F99)

PF50-014 Associated liabilities (Of which: repurchase agreements) to transferred financial assets entirely recognized must be <= to the carrying amount of the repurchase agreements

PF50-016 For Debt securities issued HFT FVO, the subordinated financial liabilities carrying amount designated at FV through P&L must be <= to the carrying amount (F99,T515)


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PF50-018 For Deposits FVO HFT analysed by codified counterparties, the carrying amount must be >= to the subordinated financial liabilities carrying amount designated at FV through P&L (T515<=F99)

PF50-020 For Deposits FVO HFT analysed by counterparties TP-9010 to TP-9060, the carrying amount must be >= to the subordinated financial liabilities carrying amount designated at FV through P&L (T515<=F99)

PF50-022 For Debt securities issued AC, the subordinated financial liabilities carrying amount at amortized cost must be <= to the carrying amount (F99, T520)

PF50-024 For Deposits AC analysed by codified counterparties, the carrying amount must be >= to the subordinated financial liabilities carrying amount at amortized cost (T520<=F99)

PF50-026 For Deposits AC analysed by counterparties TP-9010 to TP-9060, the carrying amount must be >= to the subordinated financial liabilities carrying amount at amortized cost (T520<=F99)

PF50-028 For short positions, the analysis of the fair value hierarchy for counterparties TP-9010 to TP-9060 must = the total amount (F00 F99)

PF50-030 For deposits HFT FVO, the analysis of the fair value hierarchy for codified counterparties must = the total amount (F00 F99)

PF50-032 For deposits HFT FVO, the analysis of the fair value hierarchy for counterparties TP-9010 to TP-9060 must = the total amount (F00, F99)

PF50-034 For deposits AC, the analysis of the fair value hierarchy for codified counterparties must = the total amount (T935)

PF50-036 For deposits AC, the analysis of the fair value hierarchy for counterparties TP-9010 to TP-9060 must = the total amount (T935)

PF50-038 For Debt securities issued and other liabilities HFT FVO, the analysis of the fair value hierarchy must = the total amount (F00, F99)

PF50-040 For Debt securities issued and other liabilities AC the sum of the detail by fair value hierarchy must = the total amount (T935)

P-F60 Other assets/liabilities

PF60-002 For PPE and other intangible assets, the carrying amount must be = to the sum of the revaluation model + the cost model (F99=T555+T550)

PF60-004 For investment property, the carrying amount must be = to the sum of the fair value model + the cost model (F99=T555+T560)

PF60-006 For pensions and other employment benefit obligations, the present value at closing must = the sum of present value at opening balance and movements analyses

P-F70 Profit or Loss

PF70-002 For interest income and expenses Debt securities FVO AFS LAR HTM, the breakdown by counterparties TP-9010 to TP-9052 must = the total amount (Y99)

PF70-004 For interest income and expenses L&A HTM, the breakdown by counterparties TP-9010 to TP-9060 must = the total amount (Y99)

PF70-006 For gains or losses on financial assets / liabilities, the breakdown by risk must = the total amount (Y99)

PF70-008 For fee and commission income & expenses, the breakdown by product for codified counterparties must = the total amount of each counterparty (Y99)

PF70-010 For fee and commission income & expenses, the breakdown by product for counterparties TP-9010 to TP-9060 must = the total amount (Y99)


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PF70-016 Pension and similar expense + share-based payment must be >= to the carrying amount of staff expenses (Y99 <= T725 + T720)

P-F80 Other disclosures

PF80-002 For tangible assets, the carrying amount obtained by taking possession during the period [held at the reporting date] must be <= to the collateral carrying amount obtained by taking possession (ac.)

PF80-004 For loans commitments given exposures with forbearance measures performing, the gross carrying amount must = the instruments with modifications in their terms and conditions + refinancing (T400=T405+T410)

PF80-006 For loans commitments given exposures with forbearance measures n.perf. the gross carrying amount must = the instruments with modifications in their terms and conditions + refinancing (T420=T425+T430)

PF80-008 For loans commitments given exposures with forbearance measures performing, the impairment must be <= to the gross carrying amount (T440<=T420)

PF80-010 For loans commitments given exposures with forbearance measures performing, the of which forbearance of non-performing exposures must be <= to the gross carrying amount (T445<=T420)

PF80-012 For loan commitments given, the of which debt forbearance must be <= to the gross carrying amount of exposures with forbearance measures (perf. and n.perf.) (T110<=T400+T420)

PF80-016 For off balance sheet exposures, the carrying amount of non performing exposures with forbearance measures must be <= the carrying amount of non performing exposures (T420<=T320)

PF80-018 For off balance sheet exposures, the carrying amount of performing exposures with forbearance measures must be <= to the carrying amount of performing exposures (T400<=T300)

PF80-020 For off balance sheet exposures, the of which defaulted of n.perf. exposures with forbearance measures must be <= to the amount of which defaulted of non performing exposures (T435<=T350)

PF80-022 For off balance sheet exposures, the of which impaired of n.perf. exposures with forbearance measures must be <= to the amount of which impaired of non performing exposures (T440<=T355)

PF80-024 Loan commitments, financial guarantees & other commitments given, the acc. imp, changes in FV due to credit risk and prov. on perf. and n.perf. Expos. must = the prov for commit & guarantees given

PF80-026 For PPE, the collateral carrying amount obtained by taking possession during the period [held at the reporting date] must be <= to the carrying amount

PF80-028 For investment property, the collateral carrying amount obtained by taking possession during the period [held at the reporting date] must be <= to the carrying amount

PF80-030 For L&A, the maximum amount of the collateral or guarantee that can be considered must be <= to the carrying amount (T910<=F99)

PF80-032 Debt instruments other than HFT and off balance expos, the financial guarantees received on n.perf. expos must be <= to the max of the financial guarantees received considered (T395<=T910)


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PF80-034 Debt instruments other than HFT and off balance expos, financial guarantees received on expos with forb measures must be <= to the max of the financial guarantees received considered (T475<=T910)

PF80-036 Off-balance items given to unconso structured entities must be <= to the nominal amount of the loan commitments, financial guarantees and other commitments given to other fin & n.financial corp counterparties (T954<=T905)

PF80-038 Off-balance (of which n.perf) items given to unconso structured entities must be <= to the nominal amount (of which n.perf) of the loan commitments, financial guarantees and other commitments given to other fin & non fin corporations

PF80-040 For Commitments and guarantees given the breakdown by TP counterparties (TP-9010 TP-020 TP-030 TP-9040 TP-9050 TP-9051 TP-9052) must be = to the total amount (T110, T115, T905, T915)

PF80-042 For Commitments and guarantees given the breakdown by TP counterparties (TP-9010 TP-020 TP-030 TP-9040 TP-9050 TP) must be = to the total amount (T300, T320, T350, T360, T365, T390, T395)

PF80-044 For Commitments and guarantees received the breakdown by TP counterparties (TP-9010 to TP-9060) must be = to the total amount (T905, T910)

PF80-050 For Commitments and guarantees given analysed by TP-9040 TP-9050 TP-9051 TP-9052, the of which defaulted amount must be <= to the n.perf. Expos. gross carrying amount (T350<=T320)

PF80-052 For loan commitments, financial guarantees and other commitments given, the nominal amount must be = to the perf. & n.perf. carrying amounts for TP-9040 TP-9050 TP-9051 TP-9052

PF80-054 For loan commitments, financial guarantees and other commitments given, the nominal amount of which n.perf. must = the n.perf. carrying amounts for TP-9040 TP-9050 TP-9051 TP-9052

PF80-056 For Commitments and guarantees given analysed by TP-9010 TP-9020 TP-9030 TP-9060, the of which defaulted must be <= to the n.perf. Expos. gross carrying amount (T350<=T320)

PF80-058 For loan commitments, financial guarantees and other commitments given, the nominal amount must be = to the perf. & n.perf. carrying amounts for TP-9010 TP-9020 TP-9030 TP-9060

PF80-060 For loan commitments, financial guarantees and other commitments given, the nominal amount of which n.perf. must = the n.perf. carrying amounts for TP-9010 TP-9020 TP-9030 TP-9060

PF80-062 For commitments and guarantees given analysed by TP-9040 TP-9050 TP-9051 TP-9052, the breakdown by country must be = to the total amount (T905, T110, T115, T915)

PF80-064 For commitments and guarantees given analysed by TP counterparties (TP-9010 TP-9020 TP-9030 TP-9060), the breakdown by country must be = to the total amount (T905, T110, T115, T915)

PF80-066 For commitments and guarantees given analysed by TP counterparties (TP-9040 TP-9050 TP-9051 TP-9052) and countries, the of which debt forbearance amount must be <= to the nominal amount (T110<=T905)

PF80-068 For commitments and guarantees given analysed by TP-9040 TP-9050 TP-9051 TP-9052 and countries, the of which non performing amount must be <= to the nominal amount (T115<=T905)


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PF80-070 For commitments and guarantees given analysed by TP-9040 TP-9050 TP-9051 TP-9052 and countries, the provision must be <= to the nominal amount (T915<=T905)

PF80-072 For commitments and guarantees given analysed by TP-9010 TP-9020 TP-9030 TP-9060 and countries, the of which debt forbearance must be <= to the nominal amount (T110<=T905)

PF80-074 For commitments and guarantees given analysed by TP-9010 TP-9020 TP-9030 TP-9060 and countries, the of which n.perf. amount must be <= to the nominal amount (T115<=T905)

PF80-076 For commitments and guarantees given analysed by TP-9010 TP-9020 TP-9030 TP-9060 and countries, the provision must be <= to the nominal amount (T915<=T905)

PF80-078 For the fair value of defined benefit plan, the of which analysis must be <= to the account total

PF80-080 For assets involved in the services provided the analysis by product must be = to the total amount

PF80-082 For assets involved in the services provided analysed by product, the amount of which entrusted to other entities must be <= to the total amount

PF80-084 For interests in unconso structured entities, the amount of which liquidity support drawn must be <= to the carrying of financial assets recognised in the BS (T951<=T950)

PF80-086 For interests in unconso structured entities, the of which nominal amount of loan commitment given must be <= to the nominal amount of off-balance items given (T955<=T954)

PF80-088 For interests in unconso structured entities, if the of which liquidity support drawn is <> 0, the FV of liquidity support drawn is <> 0

PF80-090 Derivative assets in unconsolidated structured entities must be <= to the carrying amount of the derivatives in the balance sheet

PF80-092 Equity instruments in unconsolidated structured entities must be <= to the carrying amount of the equity instruments in the balance sheet

PF80-094 Debt securities in unconsolidated structured entities must be <= to the carrying amount of the debt securities in the balance sheet

PF80-096 L&A in unconsolidated structured entities must be <= to the carrying amount of the L&A in the balance sheet

PF80-098 Derivative liabilities in unconsolidated structured entities must be <= to the carrying amount of the derivatives in the balance sheet

PF80-100 Deposits in unconsolidated structured entities must be <= to the carrying amount of the deposits in the balance sheet

PF80-102 Debt securities issued in unconsolidated structured entities must be <= to the carrying amount of the debt securities issued in the balance sheet

PF80-104 Equity instruments issued in unconso structured entities must be <= to the capital, share premium and the equity instruments issued other than capital carrying amount in the BS

PF80-106 The financial assets recognised in unconso structured entities must be >= to the interests in unconso structured entities by nature of the activities

PF80-108 The nominal amount of off-balance items given in unconso structured entities must be >= to the breakdown of interests in unconso structured entities

PF80-110 Breakdown of debt securities and L&A in unconso structured entities must = Interests in unconso structured entities (Of which: liquidity support drawn)


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PF80-112 Breakdown of derivatives, deposits and debt securities issued in unconso structured entities must <= Interests in unconso structured entities carrying amount of financial liabilities

PF80-114 For assets and liabilities in unconsolidated structured entities, the analysis by nature of the activities must be = to the total amount

PF80-116 For Off balance sheet items in unconsolidated structured entities, the analysis by nature of the activities must be = to the total amount

PF80-118 For assets and liabilities in unconso structured entities and by nature of the activities, the of which n.perf. amount must be <= to the carrying amount

PF80-120 For Off balance items in unconso structured entities and by nature of the activities, the of which n.perf amount must be <= to the nominal amount

PF80-122 For assets, liabilities and off balance sheet items in related parties, the analysis by type of relationship must be <= to the total amount

PF80-124 For L&A Households analysed by related parties, the analysis by type of relationship must be <= to the total amount

PF80-126 For debt securities issued, the breakdown by related parties must be <= to the carrying amount in the balance sheet

PF80-128 For loans commitments, fin. guarantees and other commitments given in related parties, the analysis by type of relationship must be <= to the total amount (F99, T110, T115)

PF80-130 If the sum of Imp. financial assets and of which defaulted commitments & guarantees given is >0, the related parties accumulated impairment, changes in FV due to credit risk & provisions on n.perf. exposures must be >0

PF80-132 For off balance sheet items in related parties and by type of relationship, the of which debt forbearance and non-performing amount must be <= to the nominal amount

PF80-134 For expenses and income with related parties, the analysis by type of relationship must be <= to the total amount

PF80-136 The dividend income analysed by related parties must be <= to the current period amount of the P&L

PF80-138 For each shareholder, by held entity and security code (ISIN), the accumulated equity interest % must be <= to 100%

PF80-140 For each shareholder, by held entity, the amount entered by security code (ISIN) on flows T981,T982 should exist

J-A10 Manual journal entries

JA10-002 Reclassification between cash flow statement line items should be balanced

JA10-004 Reclassification between comprehensive income statement line items should be balanced

JA10-006 Reclassification between statement of change in equity line items should be balanced

JA10-008 Reclassification between statement of equity line items should be balanced

JA10-010 The analysis by share must equal account total for equity accounts impacted by elimination of investment and goodwill booking

JA10-012 The correction of the allocation between group and NCI net income should not have any impact on the net income total

JA10-014 Breakdown by share of goodwill and bargain purchase must equal account total


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E. LIST OF AUDIT IDS


0PACK01 Package data

0PACK11 Local adjustments to Group accounting policies

0PACK91 Package data - Central correction

1ADJ90 Other adjustments - Central - Auto.

1ADJ91 Other adjustments - Central - Man.

1FVA10 Fair value for incoming entities (central) - Auto.

1FVA11 Fair value for incoming entities (central) - Man.

1FVA20 Adjustment on incoming entities (central) - Auto.

2ELIM10 Elimination of intercompany accounts - Auto.

2ELIM11 Elimination of intercompany accounts - Man.

3DIS10 Elimination of internal gains and losses on disposal of assets - Auto.

3DIS11 Elimination of internal gains and losses on disposal of assets - Man.

3DIV10 Elimination of internal dividends - Auto.

3DIV11 Elimination of internal dividends - Man.

3DIV20 Currency translation adjustments on dividends - Auto.

3DIV21 Currency translation adjustments on dividends - Man.

3PRO10 Elimination of internal impairment on investments - Auto.

3PRO11 Elimination of internal impairment on investments - Man.

3PRO20 Elimination of internal provisions - Auto.

3PRO21 Elimination of internal provisions - Man.

4CONS01 Consolidation entry not splittable

4CONS10 Elimination of subsidiaries' capital and share premium

4CTA01 Currency translation adjustments - Equity - Man.

4CTA10 Currency translation adjustments - Equity - Auto.

4GW10 Booking of goodwill and bargain purchase - Auto.

4GW11 Booking of goodwill and bargain purchase - Man.

4GW20 Currency translation adjustments on goodwill - Auto.

4GW21 Currency translation adjustments on goodwill - Man.

4INV10 Elimination of investments - Auto.

4INV11 Elimination of investments - Man.

4INV20 Currency translation adjustments on investments - Auto.

4INV21 Currency translation adjustments on investments - Man.

4INV31 Adjustments on gains and losses on disposal of a subsidiary, JV or associate (Local currency)

4INV32 Adjustments on gains and losses on disposal of a subsidiary, JV or associate (Consolidation currency)

4NCI-ADJ90 Other adjustments - NCI

4NCI-CTA10 Currency translation adjustments - Equity - NCI

4NCI-DIS10 Elimination of internal gains and losses on disposal of assets - NCI

4NCI-DIV10 Elimination of internal dividends - NCI

4NCI-DIV20 Currency translation adjustments on dividends - NCI

4NCI-FVA00 Fair value/adjust for incoming entities (central) - NCI


59

4NCI-INV30 Adjustments on gains and losses on disposal of subsidiaries - NCI

4NCI-PACK01 Package data - NCI

4NCI-PACK10 Adjustments to Group accounting policies - NCI

4NCI-PACK90 Package data - Central correction - NCI

4NCI-PRO10 Elimination of internal impairment on investments - NCI

4NCI-PRO20 Elimination of internal provisions - NCI

4NCI11 Calculation of non-controlling interests - Correction

8CFS01 Consolidated financial statements correction - Man.

8CFS10 Consolidated financial statements correction - Auto.

9GW00 Disclosure of goodwill (gross value and impairment) and bargain purchase -Auto.

9GW01 Disclosure of goodwill (gross value and impairment) and bargain purchase - Man.


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F. CONSOLIDATION JOURNAL ENTRIES

1. Elimination of Intra-Group Transactions

ACCOUNTING PRINCIPLE: Intra-group balances, transactions, income and expenses shall be eliminated (IAS 27).

CONFIGURATION PRINCIPLE: Intercompany accounts are eliminated through a clearing account

at 100% when both companies are fully integrated

to the extent of the consolidation rate of the entity accounted for by proportionate consolidation when the transaction involves a subsidiary and a joint-venture

to the extent of the lowest consolidation rate when both companies are accounted for using the proportionate method

TRIGGER: Intra-group transactions entered in book P-A41

ACCOUNTING SCHEME: Intra-group transaction between S (Fees income on B = 1.000) and B (Fees expenses on S = 1.000)

At B (Buyer)

P23000 Fee and Commission expenses

P2300CL - Clearing account - Fee and commission

S 1.000

TP-999 8.000

S 1.000 S 1.000

At S (Seller)

P21000 Fee and commission income

P2300CL - Clearing account - Fee and commission

B 1.000 B 1.000

TP-999 3.000

B 1.000

Amounts entered in packages (TP-999 is the code used for third parties)

Elimination at the seller

Elimination at the buyer


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2. Elimination of Internal Provisions


CONFIGURATION PRINCIPLE: Internal provisions are automatically eliminated in full whatever the consolidation method of the entities.

TRIGGER: Internal provisions entered in book P-A44

ACCOUNTING SCHEME: Example: provision recorded in subsidiary A on a subsidiary B for an amount of 100

L92400 Other provision P65020 Other provision

100

100

100

100

Amounts entered in packages Elimination of the internal provision


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3. Elimination of Internal Dividends


CONFIGURATION PRINCIPLE : Financial income is eliminated at the parent companies (by reclassification to retained earnings) using the amount of dividends paid declared by held companies and translated – if need be – using the exchange rate at the date of declaration.

Because the income statement is translated using the average rate, exchange differences may arise. These are automatically reclassified to the currency translation reserve.

TRIGGER: Dividends paid and dividends received are entered in the book P-A43.

ACCOUNTING SCHEME: Example: Dividends paid by S: 100 EUR

Dividends received by P: 100 EUR

E16000 Retained earnings (P) P13440 Dividends (P)

100

100

100

E16000 Retained earnings (S)

100

Amounts entered in packages

Elimination of the financial income based on the amount declared by the subsidiary having paid the dividend


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4. Elimination of Internal Capital Gains or Losses


CONFIGURATION PRINCIPLE:

Internal capital gains and losses on assets are eliminated from the income of the seller company. In the buyer company the asset must be recorded at the historical value. Elimination principles are as follows: at 100% when both companies are fully integrated

to the extent of the consolidation rate of the entity accounted for by proportionate consolidation when the transaction involves a subsidiary and a joint-venture

to the extent of the smallest consolidation rate when both companies are accounted for using the proportionate method.

TRIGGER: Internal purchase / disposal of assets are entered in the book P-A42.

ACCOUNTING SCHEME: Subsidiary S sells equipment to B for 1000. The net book value is 100 (Gross value = 500, depreciation = 400).

A91111 PPE (B) A91113 PPE, Dep. (B)

1.000

500

400

P61010 Gains or losses on sale

of PPE (S)

900

900

A9111CL Clearing account - PPE

(B) A9111CL Clearing account - PPE (S)

900

900

Amounts entered in packages

Elimination of the internal gain at the seller

Recording of the historical value at the buyer


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5. Non-controlling Interests

ACCOUNTING PRINCIPLE: Non-controlling interests in the net assets of consolidated subsidiaries are identified separately from the parent’s ownership interests in them (IAS 27).

CONFIGURATION PRINCIPLE: Non-controlling interests are deducted from each equity account and posted to dedicated accounts.

ACCOUNTING SCHEME:

(Before elimination of investments)

The parent company P has created a new subsidiary S (capital = 100). P holds 60 % of S (investment = 60).

The net income of S for the period is 20.

E11110 Issued capital E16000 Retained earnings

40

60

100

8

20

60

Balance 0 Balance 72

A01000 Cash on hand E26200 - NCI - Reserves

and retained earnings

120

48

Amounts entered in packages Calculation of non-controlling interests Reclassification of subsidiary’s capital to retained earnings


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6. Elimination of Investments

ACCOUNTING PRINCIPLE: Carrying amounts of parent companies’ investments in each consolidated entity are eliminated (IAS 27).

CONFIGURATION PRINCIPLE :

Investments in consolidated subsidiaries are eliminated in the holding company against clearing account A821OC.

This elimination is recorded in the retained earnings of the held company against clearing account A821HC.

Indirect non-controlling interests are calculated when the holding company is not wholly-owned.

TRIGGER: Investments are entered in the account A82100 Investment in subs. JV and assoc. (schedule PA2100 in book P-A20).

ACCOUNTING SCHEME: Same example as Form 5.

In holding company P A82100 Investment in subs. JV

and assoc.

A821OC Elimination of investment in subsidiaries -

Owner company

60

60

60

In subsidiary S A821HC Elimination of investment in subsidiaries -

Held company

E11110 Issued capital

60

100

100

E16000 Retained earnings

E26200 - NCI - Reserves and retained earnings

60

20

48

8 60

Balance 12

Amounts entered in packages Elimination of investments Calculation of non-controlling interests and reclassification of subsidiary’s capital to retained earnings (cf. section 5)


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7. Currency Translation Adjustment

ACCOUNTING PRINCIPLE: The financial statements of foreign consolidated entities are translated into the group currency using the following principles (IAS 21) : - assets and liabilities are translated at the closing rate

- income and expenses are translated at the average rate of the period

- all resulting exchange differences are recognized as a separate component of equity (“foreign currency translation reserve”)

CONFIGURATION PRINCIPLE: For equity accounts, the exchange rate difference between the historical rates and the closing rate is stored in the account “E17220 Foreign currency translation reserve, before tax”. Non-controlling interests is deducted, when applicable, and posted to the account “E27220 NCI - Currency translation reserve”.

TRIGGER: Automatic entries are based on the currency translation flow which is calculated automatically for all balance sheet accounts.

ACCOUNTING SCHEME:

E11110 Issued capital

E16100 – Retained earnings

10 110

50 550

100 20

Balance 0 Balance 480

E17220 Currency translation reserve

E27220 NCI - Currency translation reserve

12 60

12

E26200 - NCI - Other reserves and retained earnings

120

Amounts entered in packages and translated at closing rates Currency translation adjustment (historical value for capital = 100, for retained earnings = 500) Calculation of non-controlling interests (20%) and reclassification of capital to retained earnings


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8. Goodwill and Bargain Purchase

ACCOUNTING PRINCIPLE: According to IFRS 3, a business combination must be accounted for applying the acquisition method, which means: - each identifiable asset and liability is measured at its

acquisition date fair value

- non-controlling interests in the acquiree are measured at fair value or at their proportionate share of the net identifiable assets

- the difference between consideration paid (plus fair value of non-controlling interests when this method is applied) and the net identifiable assets acquired is recognized as goodwill. If this amount is negative, it is treated as a bargain purchase and recognized in profit or loss

CONFIGURATION PRINCIPLE : Goodwill and bargain purchase are declared manually or calculated automatically on dedicated off-balance accounts. These accounts are used to automatically book the goodwill or the bargain purchase in the balance sheet or profit and loss. Impact of exchange rates variation on the goodwill (when an acquired company uses a foreign currency) is automatically booked (as a part of the currency translation reserve).

ACCOUNTING SCHEME: Holding company P acquires 90% of subsidiary S. Goodwill is determined to be 100 from which 95 is attributable to P and 5 to non-controlling interests (“fair value” option).

In the S subsidiary:

A92011 Goodwill E16100 – Retained

earnings

100

95

E26200 NCI - Reserves and retained earnings

5


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G. LIST OF RETRIEVAL SCHEDULES

Folder \ Book Schedule

Description

C0 Home pages and summary reports

C00-00 Retrieval - Main home page

C00-05 Available consolidations

C00-10 Package process follow up

C00-15 Scope data retrieval

C00-20 Scope data used in a consolidation

C00-25 Conversion rates control

C1 Annual report

C11 Financial statements

C11-05 Statement of Financial Position

C11-10 Statement of Profit or Loss

C11-15 Statement of Other Comprehensive Income

C11-25 Statement of Cash Flows

C11-30 Statement of Changes in Equity

C12 Notes to the income statement

C12-05

Net interest income

C12-10

Fee and Commission Income

C12-15

Net Gains (Losses) on Financial Assets/Liabilities classified as Held for Trading

C12-20

Net Gains (Losses) on Financial Assets/Liabilities at Fair Value through Profit or Loss

C12-25

Net income from hedge accounting

C13 Notes to the Statement of Financial position

C13-05

Financial Assets held for trading

C13-10

Financial Liabilities held for trading

C2 Analysis

C21 Financial statements by reporting unit

C21-05 Statement of Financial Position (by reporting unit)

C21-10 Statement of Profit or Loss (by reporting unit)

C21-15 Statement of Other Comprehensive Income (by reporting unit)

C21-20 Statement of Cash Flows (by reporting unit)

C22 Analysis of line items in financial statements

C22-05 Analysis of line item by account (Statement of Financial Position)

C22-10 Analysis of line item by account (Statement of Profit or Loss)


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Description

C22-20 Analysis of line item by reporting unit (Statement of Financial Position)

C22-25 Analysis of line item by reporting unit (Statement of Profit or Loss)

C22-30 Analysis of line item by reporting unit (Statement of Other Comprehensive Income)

C22-35 Analysis of line item by reporting unit (Statement of Cash Flows)

C23 Specific breakdown

C23-05 Statement of OCI and FINREP equity breakdown

C23-10 Statement of Cash Flows breakdown

C23-15 Statement of Cash Flows - Changes in cash and cash equivalent

C23-20 Statement of Cash Flows - Check flows by audit ID

C23-25 Statement of Changes in Equity breakdown

C3 Accounting reports

C31 Closing balances

C31-05 Balance Sheet by flow

C31-10 Balance Sheet by flow and audit ID

C31-12 Balance Sheet by flow, audit ID and reporting unit

C31-15 Net income

C31-20 Net income by audit ID

C32 General ledgers

C32-05 General ledger by audit ID, partner, JE number (Flows)

C32-10 General ledger by audit ID and technical origin (Flows)

C32-15 General ledger by reporting unit and audit ID (Flows)

C32-20 General ledger by audit ID, date, partner, share and JE number (Flows)

C33 Ledgers

C33-05 Debit-credit ledger for 1 reporting unit and 1 audit ID

C33-10 Journal entries for 1 reporting unit and 1 audit ID

C33-15 Journal entries for 1 reporting unit (Audit ID detail)

C4 Control reports

C41 Check package

C41-05 Compare local and pre-consolidated data

C41-10 Check integration by reporting unit

C41-15 Check opening balance data (Package)

C41-20 Business units - Balance by company (Local)

C41-25 Business units - General ledger - Intra- and intercompany partners (Local)


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Description

C41-30 Business units - Check balancing accounts

C42 Check main balances

C42-05 Consolidation control dashboard

C42-10 Consolidation control dashboard (Detail)

C42-15 Assets = liabilities by audit ID

C42-20 Assets = liabilities by reporting unit

C42-25 Balance Sheet income = Profit and Loss income by audit ID

C42-30 Balance Sheet income = Profit and Loss income by reporting unit

C42-35 Flow balance by audit ID

C42-40 Flow balance by reporting unit

C42-45 Check clearing accounts for intercompany elimination

C42-50 Check clearing accounts for intercompany elimination - Buyer and seller

C43 Check conversion by transaction date

C43-05 Check consistency between Analysis by date - Daily exchange rate

C43-10 Check conversion of paid dividends

C43-15 Check conversion of capital increase/decrease

C43-20 Check conversion of subscription to capital increase

C43-25 Check conversion of purchase of investments

C44 Intercompany reconciliations

C44-05 Balance Sheet and Profit and Loss reconciliations at closing - Threshold > 1

C44-10 Balance Sheet reconciliations at closing - Buyer and seller

C44-15 Balance Sheet reconciliations by flow - Buyer and seller

C44-20 Profit and Loss reconciliations - Threshold > 1

C44-25 Profit and Loss reconciliations - Buyer and seller

C44-30 Reconciliation of internal gains and losses and dividends - Threshold > 1

C44-35 Reconciliation of internal gains and losses and dividends - Buyer and seller

C44-40 Reconciliation of internal gains and losses on sale of investments in subsidiaries

C45 Transition from local to consolidated figures

C45-05 Balance by level

C45-10 Balance by analyzed level

C45-15 Net income by reporting unit and by level

C45-20 Net income by reporting unit and analyzed level

C46 Net equity, dividends and goodwills


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Description

C46-05 Statement of changes in consolidated equity and non-controlling interests

C46-10 Check shareholder's equity

C46-15 Elimination of dividends - Impact on Profit and Loss

C46-20 Elimination of dividends - Check of distribution flow

C46-25 Detailed analysis of net equity

C46-30 Analysis of changes in Foreign currency exchange reserve - Year-to-date conversion

C46-35 Net equity of incoming companies

C46-40 Goodwill and bargain purchase of incoming companies

C46-45 Check calculation of goodwill or bargain purchase

C5 FINREP Tables

C50 Financial statements

C50-05 F 01.01 - Balance Sheet Statement - assets

C50-10 F 01.02 - Balance Sheet Statement - liabilities

C50-15 F 01.03 - Balance Sheet Statement - equity

C50-20 F 02.00 - Statement of profit or loss

C50-25 F 03.00 - Statement of comprehensive income

C51 Other FINREP tables

C51-002 F 04.01 - Financial assets held for trading

C51-004 F 04.02 - Financial assets designated at fair value through profit or loss

C51-006 F 04.03 - Available-for-sale financial assets

C51-008 F 04.04 - Loans and receivables and held-to-maturity investments

C51-010 F 04.05 - Subordinated financial assets

C51-012 F 05.00 - Breakdown of loans and advances by product

C51-014 F 06.00 - Breakdown of loans and advances to non-financial corporations by NACE codes

C51-016 F 07.00 - Financial assets subject to impairment that are past due or impaired

C51-018 F 08.01 - Breakdown of financial liabilities by product and by counterparty sector

C51-020 F 08.02 - Subordinated financial liabilities

C51-022 F 09.01 - Off-balance sheet exposure: Loans commitments, financial guarantees and other commitments given

C51-024 F 09.02 - Loans commitments, financial guarantees and other commitments received

C51-026 F 10.00 - Derivatives - Trading

C51-028 F 11.01 - Derivatives - Hedge accounting


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Description

C51-030 F 12.00 - Movements in allowances for credit losses and impairment of equity instruments

C51-032 F 13.01 - Breakdown of loans and advances by collateral and guarantees

C51-034 F 13.02 - Collateral obtained by taking possession during the period [held at the reporting date]

C51-036 F 13.03 - Collateral obtained by taking possession [tangible assets] accumulated

C51-038 F 14.00 - Fair value hierarchy: financial instruments at fair value

C51-040 F 15.00 - Derecognition and financial liabilities associated with transferred financial assets

C51-042 F 16.01 - Interest income and expenses by instrument and counterparty sector

C51-044 F 16.02 - Gains or losses on derecognition of financial assets and liabilities not measured at fair value through p&l

C51-046 F 16.03 - Gains or losses on financial assets and liabilities held for trading by instrument

C51-048 F 16.04 - Gains or losses on financial assets and liabilities held for trading by risk

C51-050 F 16.05 - Gains or losses on financial assets and liabilities designated at fair value through p&l by instrument

C51-052 F 16.06 - Gains or losses from hedge accounting

C51-054 F 16.07 - Impairment on financial and non-financial assets

C51-056 F 17.01 - Reconciliation between accounting and CRR scope of consolidation: Assets

C51-058 F 17.02 - Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures

C51-060 F 17.03 - Reconciliation between accounting and CRR scope of consolidation: Liabilities

C51-062 F 18.00 - Performing and non-performing exposures

C51-064 F 19.00 - Forborne exposures

C51-066 F 20.01 - Geographical breakdown of assets by location of the activities

C51-068 F 20.02 - Geographical breakdown of liabilities by location of the activities

C51-070 F 20.03 - Geographical breakdown of main statement of profit or loss items by location of the activities

C51-072 F 20.04 - Geographical breakdown of assets by residence of the counterparty

C51-074 F 20.05 - Geographical breakdown of off-balance sheet exposure by residence of the counterparty

C51-076 F 20.06 - Geographical breakdown of liabilities by residence of the counterparty

C51-078 F 20.07 - Geographical breakdown by residence of the counterparty of loans and advances to NF corporations by NACE code

C51-080 F 21.00 - Tangible and intangible assets: assets subject to operating lease

C51-082 F 22.01 - Fee and commission income and expenses by activity


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Description

C51-084 F 22.02 - Assets involved in the services provided

C51-086 F 30.01 - Interests in unconsolidated structured entities

C51-088 F 30.02 - Breakdown of interests in unconsolidated structured entities by nature of the activities

C51-090 F 31.01 - Related parties: amounts payable to and amounts receivable from

C51-092 F 31.02 - Related parties: expenses and income generated by transactions with

C51-094A F 40.01 - Group structure: "entity-by-entity" - Held company

C51-094B F 40.01 - Group structure: "entity-by-entity" - Owner company

C51-096 F 40.02 - Group structure: "instrument-by-instrument"

C51-098 F 41.01 - Fair value hierarchy: financial instruments at amortised cost

C51-100 F 41.02 - Use of the Fair Value Option

C51-102 F 41.03 - Hybrid financial instruments not designated at fair value through profit or loss

C51-104 F 42.00 - Tangible and intangible assets: carrying amount by measurement method

C51-106 F 43.00 - Provisions

C51-108 F 44.01 - Components of net defined benefit plan assets and liabilities

C51-110 F 44.02 - Movements in defined benefit plan obligations

C51-112 F 44.03 - Memo items [related to staff expenses]

C51-114 F 45.01 - Gains or losses on financial assets and liabilities designated at FV through p&l by accounting portfolio

C51-116 F 45.02 - Gains or losses on derecognition of non-financial assets other than held for sale

C51-118 F 45.03 - Other operating income and expenses

C51-120 F 46.00 - Statement of changes in equity

C52 Analysis

C52-05 Statement of Financial Position (by reporting unit)

C52-10 Statement of Profit or Loss (by reporting unit)

C52-15 Analysis of line item by account

C52-20 Analysis of line item by reporting unit

C52-30 Analysis of line item by account, account/partner

C52-35 Analysis of line item by counterparty

C52-40 Analysis of line item by FINREP analysis

C52-45 Analysis of line item by FINREP analysis, counterparty

C52-50 Analysis of line item by product

C52-55 Analysis of line item by product (Derivatives)


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Description

C52-60 Analysis of line item by NACE code

C52-65 Analysis of line item by Fair value hierarchy, counterparty

C53 Accounting reports

C531 Balances - Closing and FINREP flows

C531-05 Balance Sheet by flow FINREP and closing

C531-15 Net income (YTD and FINREP flows)

C532 General Ledger - FINREP analyses

C532-05 General ledger by audit ID, partner, country & product,analysis, JE number (closing and FINREP Flows)

C532-10 General ledger by audit ID, partner/country/analysis, JE number (FINREP Flows T110 T115 and closing F99)

C532-15 General ledger by audit ID, partner/share, JE number (FINREP Flows)

C532-20 General ledger by audit ID, partner/share/ related parties, JE number Balance sheet Flows)

C532-25 General ledger by audit ID, partner, country & product,analysis, JE number (YTD and Balance sheet flows)

C54 Control on FINREP data

C54-05 Consolidation control dashboard FINREP - financial assets (Part I)

C54-10 Consolidation control dashboard FINREP - financial assets AFS LAR HTM Gross value (Part II)

C54-15 Control on financial assets - F99 T110 T115 T505 and transferred assets (T6%) - analysis by account

C54-20 Consolidation control dashboard FINREP (Part I) - financial assets by counterparty

C54-25 Consolidation control dashboard FINREP - fin. assets AFS LAR HTM Gross value (Part II)- breakdown by account and partner

C54-30 Control on financial assets - F99 T110 T115 T505 and transferred assets (T6%) by counterparty

C6 FINREP/IFRS Reconciliation

C61 Scope Comparison (FINREP / IFRS)

C61-05 Scope comparison (FINREP / IFRS)

C61-10 Scope comparison - Control of differences (FINREP/IFRS)

C61-15 Scope comparison - Control of differences (FINREP/IFRS) by reporting unit

C62 Balances reconciliation (FINREP / IFRS)

C62-05 Balance reconciliation by case (FINREPYTD vs IFRSYTD)

C62-10 Balance reconciliation by audit ID (FINREPYTD vs IFRSYTD)

C63 Analysis of line items (FINREP / IFRS)

C63-05 General ledger by audit ID and flow (FINREPYTD vs IFRSYTD)

C63-10 General ledger by JE number (FINREPYTD vs IFRSYTD)


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Description

C63-15 Balance reconciliation by entity (FINREPYTD vs IFRSYTD)

C63-20 One account by case

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