SAP® Financial Consolidation, starter kit for financial and regulatory reporting for banking, SP5 Configuration Overview (Appendix)
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
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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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Code Long description
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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Code Long description
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
Code Long description
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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Code Long description
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
Code Long description
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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Code Long description
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
Code Long description
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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Code Long description
P11440 Interest income - Loans and advances - FVO
P11450 Interest income - Loans and advances - HFT
P11900 Interest income - Other assets
P12110 Expenses on share capital repayable on demand
P13110 Dividend income - Financial assets - HFT
P13220 Dividend income - Financial assets designated at fair value through profit or loss
P13330 Dividend income - Available-for-sale financial assets
P13440 Dividend income - Investments in subsidiaries, joint ventures and associates
P14110 Interest expenses - Derivatives - HFT
P14120 Interest expenses - Derivatives - Hedge accounting
P14610 Interest expenses - Deposits - FVO
P14620 Interest expenses - Deposits - HFT
P14630 Interest expenses - Deposits - AC
P14710 Interest expenses - Debt Securities issued - FVO
P14720 Interest expenses - Debt Securities issued - HFT
P14730 Interest expenses - Debt Securities issued - AC
P14810 Interest expenses - Other financial liabilities - FVO
P14820 Interest expenses - Other financial liabilities - HFT
P14830 Interest expenses - Other financial liabilities - AC
P14900 Interest expenses - Other liabilities
P14900CL Clearing account - Interest and similar income / expenses
P21000 Fee and commission income
P23000 Fee and commission expense
P23000CL Clearing account - Fee and commission
P31110 Derecognition gains/losses on Derivatives - HFT
P31210 Derecognition gains/losses on Equity instruments - HFT
P31220 Derecognition gains/losses on Equity instruments - FVO
P31230 Derecognition gains/losses on Equity instruments - AFS
P31310 Derecognition gains/losses on Debt securities - HFT
P31320 Derecognition gains/losses on Debt securities - FVO
P31330 Derecognition gains/losses on Debt securities - AFS
P31340 Derecognition gains/losses on Debt securities - LAR
P31350 Derecognition gains/losses on Debt securities - HTM
P31410 Derecognition gains/losses on Loans and advances - HFT
P31420 Derecognition gains/losses on Loans and advances - FVO
P31430 Derecognition gains/losses on Loans and advances - AFS
P31440 Derecognition gains/losses on Loans and advances - LAR to banks
P31450 Derecognition gains/losses on Loans and advances - LAR to customers
P31460 Derecognition gains/losses on Loans and advances - HTM
P31510 Derecognition gains/losses on Short positions - HFT
P31620 Derecognition gains/losses on Deposits - HFT
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Code Long description
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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Code Long description
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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Code Long description
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
Description Folder P-
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
Description Folder P-
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
Description Folder P-
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
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Book \Schedule
Description Folder P-
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
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
18
Book \Schedule
Description Folder P-
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
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
19
Book \Schedule
Description Folder P-
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
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
20
Book \Schedule
Description Folder P-
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
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
21
Book \Schedule
Description Folder P-
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
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
22
C. LIST OF FLOWS
1. List of accounting flows
Code Long description
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
Code Long description
N105 Carrying amount to banks
N110 Carrying amount to customers
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
23
3. List of FINREP flows
Code Long description
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
T215 Past due but not impaired > 60 days ≤ 90 days
T220 Past due but not impaired > 90 days ≤ 180 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
T315 Past due > 60 days <= 90 days
T320 Non-performing
T325 Unlikely to pay that are not past-due or past-due < 90 days
T330 Past due > 90 days <= 180 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
T375 Past due > 90 days <= 180 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
T425 Instruments with modifications in their terms and conditions
T430 Refinancing
T435 of which: Defaulted
T440 of which: Impaired
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
24
Code Long description
T445 of which: Forbearance of non-performing exposures
T450 On performing exposures with forbearance measures
T455 Instruments with modifications in their terms and conditions
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
T615 Carrying amount
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
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
25
Code Long description
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
T981 Carrying amount
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
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
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
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
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
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
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
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
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
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
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
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
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
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
32
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)
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
33
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
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
34
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)
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
35
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)
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
36
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)
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
37
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)
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
38
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)
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
39
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)
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
40
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)
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
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)
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
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)
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
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)
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
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%)
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
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)
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
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)
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
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)
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
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)
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
49
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)
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
50
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)
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
51
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)
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
52
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)
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
53
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)
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
54
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)
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
55
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)
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
56
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
Code Long description
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
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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
ACCOUNTING PRINCIPLE: Intra-group balances, transactions, income and expenses shall be eliminated (IAS 27).
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
ACCOUNTING PRINCIPLE: Intra-group balances, transactions, income and expenses shall be eliminated (IAS 27).
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
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
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4. Elimination of Internal Capital Gains or Losses
ACCOUNTING PRINCIPLE: Intra-group balances, transactions, income and expenses shall be eliminated (IAS 27).
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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Folder \ Book Schedule
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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Folder \ Book Schedule
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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Folder \ Book Schedule
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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Folder \ Book Schedule
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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Folder \ Book Schedule
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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Folder \ Book Schedule
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)