EN  . 20. Geographical breakdown Geographical breakdown of assets by location of the activities References Carrying amount Annex V.Part Domestic activitivies Non-domestic activities Annex V. Part Annex V. Part Cash, cash balances at central banks and other demand deposits IAS (i) Cash on hand Annex V.Part Cash balances at central banks Annex V.Part Other demand deposits Annex V.Part Financial assets held for trading IFRS 9. Appendix A Derivatives IFRS 9. Appendix A Equity instruments IAS Debt securities Annex V.Part Loans and advances Annex V.Part Non-trading financial assets mandatorily at fair value through profit or loss IFRS (a)(ii); IFRS Equity instruments IAS Debt securities Annex V.Part Loans and advances Annex V.Part Financial assets designated at fair value through profit or loss IFRS (a)(i); IFRS Debt securities Annex V.Part Loans and advances Annex V.Part Financial assets at fair value through other compre hensive income IFRS (h); IFRS. 2A Equity instruments IAS Debt securities Annex V.Part 1.31EN.   References Carrying amount Annex V.Part Domestic activitivies Non-domestic activities Annex V. Part Annex V. Part Loans and advances Annex V.Part Financial assets at amortised cost IFRS (f); IFRS Debt securities Annex V.Part Loans and advances Annex V.Part Derivatives – Hedge accounting IFRS ; Annex V.Part Fair value changes of the hedged items in portfolio hedge of interest rate risk IAS 39.89A(a); IFRS Tangible assets Intangible assets IAS (c); CRR art 4(1)(115) Investments in subsidaries, joint ventures and associates IAS (e); Annex V.Part , Part Tax assets IAS (n-o) Other assets Annex V.Part Non-current assets and disposal groups classified as held for sale IAS (j); IFRS , Annex V.Part ASSETS IAS (a), IG 6EN  . Geographical breakdown of liabilities by location of the activities References Carrying amount Annex V.Part Domestic activitivies Non-domestic activities Annex V. Part Annex V. Part Financial liabilities held for trading IFRS (e) (ii); IFRS 9.BA.6 Derivatives IFRS 9.Appendix A; IFRS (a); IFRS 9.BA.7(a) Short positions IFRS 9.BA7(b) Deposits ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Other financial liabilities Annex V.Part -41 Financial liabilities designated at fair value through profit or loss IFRS (e)(i); IFRS Deposits ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Other financial liabilities Annex V.Part -41 Financial liabilities measured at amortised cost IFRS (g); IFRS Deposits ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Other financial liabilities Annex V.Part -41 Derivatives – Hedge accounting IFRS ; Annex V.Part Fair value changes of the hedged items in portfolio hedge of interest rate risk IAS 39.89A(b), IFRS Provisions IAS ; IAS (l)EN.   References Carrying amount Annex V.Part Domestic activitivies Non-domestic activities Annex V. Part Annex V. Part Tax liabilities IAS (n-o) Share capital repayable on demand IAS 32 IE 33; IFRIC 2; Annex V.Part Other liabilities Annex V.Part Liabilities included in disposal groups classified as held for sale IAS (p); IFRS , Annex V.Part LIABILITIES IAS (b);IG 6 Geographical breakdown of statement of profit or loss items by location of the activities References Current period Domestic activitivies Non-domestic activities Annex V. Part Annex V. Part Interest income IAS ; Annex V.Part (Interest expenses) IAS ; Annex V.Part (Expenses on share capital repayable on demand) IFRIC Dividend income Annex V.Part Fee and commission income IFRS (c) (Fee and commission expenses) IFRS (c) Gains or. losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net Annex V.Part Gains or. losses on financial assets and liabilities held for trading, net IFRS (a)(i); IFRS ; Annex V.Part , 46EN  . References Current period Domestic activitivies Non-domestic activities Annex V. Part Annex V. Part Gains or. losses on non-trading financial assets mandatorily at fair value through profit or loss IFRS Gains or. losses on financial assets and liabilities designated at fair value through profit or loss, net IFRS (a)(i); IFRS ; Annex V.Part Gains or. losses from hedge accounting, net Annex V.Part -48 Exchange differences [gain or. loss], net IAS , 52 (a) Gains or. losses on derecognition of investments in subsidiaries, joint ventures and associates, net Annex V Part Gains or. losses on derecognition of non financial assets, net IAS Other operating income Annex V.Part -316 (Other operating expenses) Annex V.Part -316 TOTAL OPERATING INCOME, NET (Administrative expenses) (Cash contributions to resolution funds and deposit guarantee schemes) Annex V.Part 2.48i (Depreciation) IAS , 104 Modification gains or. losses, net IFRS , IFRS 9 Appendix A; Annex V Part (Provisions or. reversal of provisions) IAS , 84; IAS (b)(f)(g) (Impairment or. reversal of impairment on financial assets not measured at fair value through profit or loss) IFRS (a)(viii); Annex V Part , 53 (Impairment or. reversal of impairment of investments in subsidaries, joint ventures and associ ates) IAS -43EN.   References Current period Domestic activitivies Non-domestic activities Annex V. Part Annex V. Part (Impairment or. reversal of impairment on non- financial assets) IAS (a)(b) Negative goodwill recognised in profit or loss IFRS 3.Appendix B64(n)(i) Share of the profit or. loss of investments in subsidaries, joint ventures and associates Annex V.Part Profit or. loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations IFRS ; Annex V.Part PROFIT OR. LOSS BEFORE TAX FROM CONTINUING OPERATIONS IAS , IG 6; IFRS A (Tax expense or. income related to profit or loss from continuing operations) IAS (d); IAS PROFIT OR. LOSS AFTER TAX FROM CONTINUING OPERATIONS IAS 1, IG 6 Profit or. loss after tax from discontinued operations IAS (ea) ; IFRS (a), A; Annex V Part PROFIT OR. LOSS FOR THE YEAR IAS 1.81A(a)EN  . Geographical breakdown of assets by residence of the counterparty z-axis Country of residence of the counterparty References Gross carrying amount Accumulated impairment Accumulated negative changes in fair value due to credit risk on non- performing exposures Of which: held for trading or trading of which: financial assets subject to impairment, including cash balances at central banks and other demand deposits Of which: forborne Of which: non- perfoming of which: defaulted Annex V.Part , Part , 275 Annex V.Part (a), Part Annex V.Part Annex V.Part Annex V.Part CRR art 178; Annex V.Part (b) Annex V.Part Annex V.Part Derivatives IFRS 9 Appendix A, Annex V.Part Of which: credit institu tions Annex V.Part (c) Of which: other financial corporations Annex V.Part (d) Equity instruments IAS Of which: credit institu tions Annex V.Part (c) Of which: other financial corporations Annex V.Part (d)EN.   References Gross carrying amount Accumulated impairment Accumulated negative changes in fair value due to credit risk on non- performing exposures Of which: held for trading or trading of which: financial assets subject to impairment, including cash balances at central banks and other demand deposits Of which: forborne Of which: non- perfoming of which: defaulted Annex V.Part , Part , 275 Annex V.Part (a), Part Annex V.Part Annex V.Part Annex V.Part CRR art 178; Annex V.Part (b) Annex V.Part Annex V.Part Of which: non-financial corporations Annex V.Part (e) Cash balances at central banks and other demand deposits Annex V.Part , 3 Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d)EN  . References Gross carrying amount Accumulated impairment Accumulated negative changes in fair value due to credit risk on non- performing exposures Of which: held for trading or trading of which: financial assets subject to impairment, including cash balances at central banks and other demand deposits Of which: forborne Of which: non- perfoming of which: defaulted Annex V.Part , Part , 275 Annex V.Part (a), Part Annex V.Part Annex V.Part Annex V.Part CRR art 178; Annex V.Part (b) Annex V.Part Annex V.Part Non-financial corpor ations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corpor ations Annex V.Part (e) Of which: Small and Medium-sized Enter prises SME Art 1 2(a)EN.   References Gross carrying amount Accumulated impairment Accumulated negative changes in fair value due to credit risk on non- performing exposures Of which: held for trading or trading of which: financial assets subject to impairment, including cash balances at central banks and other demand deposits Of which: forborne Of which: non- perfoming of which: defaulted Annex V.Part , Part , 275 Annex V.Part (a), Part Annex V.Part Annex V.Part Annex V.Part CRR art 178; Annex V.Part (b) Annex V.Part Annex V.Part Of which: Loans collateralized by commercial immovable property Annex V.Part (a), 87 Households Annex V.Part (f) Of which: Loans collateralized by resi dential immovable property Annex V.Part (a), 87 Of which: Credit for consumption Annex V.Part (a)EN  . Geographical breakdown of off-balance sheet exposures by residence of the counterparty z-axis Country of residence of the counterparty References Nominal amount Provisions for commitments and guarantees given Of which: forborne Of which: non- perfoming of which: defaulted Annex V.Part , 271 Annex V.Part -258 Annex V.Part CRR art 178; Annex V.Part (b) Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part -105, 113, 116 Financial guarantees given IFRS 4 Annex A; CRR Annex I; Annex V.Part (f), Part -105, 114, 116 Other Commitments given CRR Annex I; Annex V.Part (g), Part -105, 115, 116 Geographical breakdown of liabilities by residence of the counterparty z-axis Country of residence of the counterparty References Carrying amount Annex V.Part , Derivatives IFRS 9 Appendix A, Annex V.Part (e), Part Of which: credit institutions Annex V.Part (c) Of which: other financial corporations Annex V.Part (d) Short positions IFRS 9.BA7(b); Annex V.Part (d) Of which: credit institutions Annex V.Part (c) Of which: other financial corporations Annex V.Part (d)EN.   References Carrying amount Annex V.Part , Deposits ECB//33 Annex 2.Part ; Annex V.Part Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes z-axis Country of residence of the counterparty References Non-financial corporations Annex V. Part , 277 Gross carrying amount Accumulated impairment Accumulated negative changes in fair value due to credit risk on non- performing exposures of which: loans and advances subject to impairment Of which: non- performing Annex V.Part , Part Annex V.Part Annex V.Part Annex V.Part Annex V.Part A Agriculture, forestry and fishing NACE Regulation B Mining and quarrying NACE Regulation C Manufacturing NACE Regulation D Electricity, gas, steam and air conditioning supply NACE Regulation E Water supply NACE Regulation F Construction NACE RegulationEN  . References Non-financial corporations Annex V. Part , 277 Gross carrying amount Accumulated impairment Accumulated negative changes in fair value due to credit risk on non- performing exposures of which: loans and advances subject to impairment Of which: non- performing Annex V.Part , Part Annex V.Part Annex V.Part Annex V.Part Annex V.Part G Wholesale and retail trade NACE Regulation H Transport ans storage NACE Regulation I Accommodation and food service activities NACE Regulation J Information and communi cation NACE Regulation K Financial and insurance activ ities NACE Regulation L Real estate activities NACE Regulation M Professional, scientific and technical activities NACE Regulation N Administrative and support service activities NACE Regulation O Public administration and defence, compulsory social security NACE Regulation P Education NACE Regulation Q Human health services and social work activities NACE Regulation R Arts, entertainment and recreation NACE RegulationEN.   References Non-financial corporations Annex V. Part , 277 Gross carrying amount Accumulated impairment Accumulated negative changes in fair value due to credit risk on non- performing exposures of which: loans and advances subject to impairment Of which: non- performing Annex V.Part , Part Annex V.Part Annex V.Part Annex V.Part Annex V.Part S Other services NACE Regulation LOANS AND ADVANCES Annex V.Part EN L 97/ . 20. Geographical breakdown Geographical breakdown of assets by location of the activities References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount Annex V.Part -28 Domestic activitivies Non-domestic activities Annex V.Part Annex V.Part Cash, cash balances at central banks and other demand deposits BAD art 4.Assets(1) IAS (i) Cash on hand Annex V.Part Annex V.Part Cash balances at central banks BAD art 13(2); Annex V.Part Annex V.Part Other demand deposits Annex V.Part Annex V.Part Financial assets held for trading Accounting Directive art 8(1)(a), (5); IAS IFRS 9. Appendix A Derivatives CRR Annex II IFRS 9. Appendix A Equity instruments ECB//33 Annex 2.Part -5 IAS Debt securities Annex V.Part , 26 Annex V.Part Loans and advances Annex V.Part , 27 Annex V.Part Trading financial assets BAD Article 32-33; Annex V.Part Derivatives CRR Annex II; Annex V.Part , 27 Equity instruments ECB//33 Annex 2.Part -5 Debt securities Annex V.Part Loans and advances Annex V.Part Non-trading financial assets manda torily at fair value through profit or loss IFRS (a)(ii); IFRS Equity instruments IAS Debt securities Annex V.Part Loans and advances Annex V.Part Financial assets designated at fair value through profit or loss Accounting Directive art 8(1)(a), (6) IFRS (a)(i); IFRS. 5EN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount Annex V.Part -28 Domestic activitivies Non-domestic activities Annex V.Part Annex V.Part Equity instruments IAS ;ECB/ /33 Annex 2.Part -5 Debt securities Annex V.Part Annex V.Part Loans and advances Annex V.Part Annex V.Part Financial assets at fair value through other comprehensive income IFRS (h); IFRS. 2A Equity instruments IAS Debt securities Annex V.Part Loans and advances Annex V.Part Non-trading non-derivative financial assets measured at fair value through profit or loss BAD art 36(2) Equity instruments ECB//33 Annex 2.Part -5 Debt securities Annex V.Part Loans and advances Accounting Directive art 8(1)(a), (4)(b); Annex V.Part Non-trading non-derivative financial assets measured at fair value to equity Accounting Directive art 8(1)(a), (8) Equity instruments ECB//33 Annex 2.Part -5 Debt securities Annex V.Part Loans and advances Accounting Directive art 8(1)(a), (4)(b); Annex V.Part Financial assets at amortised cost IFRS (f); IFRS Debt securities Annex V.Part Loans and advances Annex V.Part Non-trading non-derivative financial assets measured at a cost-based method BAD art 35;Ac counting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19EN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount Annex V.Part -28 Domestic activitivies Non-domestic activities Annex V.Part Annex V.Part Equity instruments ECB//33 Annex 2.Part -5 Debt securities Annex V.Part Loans and advances Annex V.Part Other non-trading non-derivative financial assets BAD art 37; Accounting Directive Article 12(7); Annex V.Part Equity instruments ECB//33 Annex 2.Part -5 Debt securities Annex V.Part Loans and advances Annex V.Part Derivatives – Hedge accounting Accounting Directive art 8(1)(a), (6), (8); IAS ; Annex V.Part IFRS ; Annex V.Part Fair value changes of the hedged items in portfolio hedge of interest rate risk Accounting Directive art 8(5), (6); IAS 39.89A (a) IAS 39.89A(a); IFRS Tangible assets BAD art 4.As sets(10) Intangible assets BAD art 4.Assets(9); CRR art 4(1)(115) IAS (c); CRR art 4(1)(115) Investments in subsidaries, joint ventures and associates BAD art 4.Assets(7)- (8); Accounting Directive art 2(2); Annex V.Part , Part IAS (e); Annex V.Part , Part Tax assets IAS (n-o) Other assets Annex V.Part , 6 Annex V.Part Non-current assets and disposal groups classified as held for sale IAS (j); IFRS , Annex V.Part. Haircuts for trading assets valued at fair value Annex V Part ASSETS BAD art 4 Assets IAS (a), IG 6EN.  L 97/ Geographical breakdown of liabilities by location of the activities References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount Annex V.Part -28 Domestic activitivies Non-domestic activities Annex V.Part Annex V.Part Financial liabilities held for trading IFRS (e) (ii); IFRS 9.BA.6 Derivatives IFRS 9.Appendix A; IFRS (a); IFRS 9.BA.7(a) Short positions IFRS 9.BA7(b) Deposits ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Other financial liabilities Annex V.Part -41 Trading financial liabilities Accounting Directive art 8(1)(a),(3),(6) Derivatives CRR Annex II; Annex V.Part Short positions Deposits ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Other financial liabilities Annex V.Part -41 Financial liabilities designated at fair value through profit or loss Accounting Directive art 8(1)(a), (6); IAS IFRS (e)(i); IFRS Deposits ECB//33 Annex 2.Part ; Annex V.Part ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Annex V.Part Other financial liabilities Annex V.Part -41 Annex V.Part -41 Financial liabilities measured at amortised cost Accounting Directive art 8(3), (6); IAS IFRS (g); IFRS. 1EN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount Annex V.Part -28 Domestic activitivies Non-domestic activities Annex V.Part Annex V.Part Deposits ECB//33 Annex 2.Part ; Annex V.Part ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Annex V.Part Other financial liabilities Annex V.Part -34 Annex V.Part -41 Non-trading non-derivative financial liabilities measured at a cost-based method Accounting Directive art 8(3) Deposits ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Other financial liabilities Annex V.Part -41 Derivatives – Hedge accounting Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part IFRS ; Annex V.Part Fair value changes of the hedged items in portfolio hedge of interest rate risk Accounting Directive art 8(5), (6); Annex V.Part ; IAS 39.89A(b) IAS 39.89A(b), IFRS Provisions BAD art 4.Liabil ities(6) IAS ; IAS (l) Tax liabilities IAS (n-o) Share capital repayable on demand IAS 32 IE 33; IFRIC 2; Annex V.Part Other liabilities Annex V.Part Annex V.Part Liabilities included in disposal groups classified as held for sale IAS (p); IFRS , Annex V.Part Haircuts for trading liabilities valued at fair value Annex V Part LIABILITIES IAS (b);IG 6EN.  L 97/ Geographical breakdown of statement of profit or loss items by location of the activities References National GAAP based on BAD References National GAAP compatible IFRS Current period Domestic activitivies Non-domestic activities Annex V.Part Annex V.Part Interest income BAD art 27.Vertical layout(1); Annex V.Part IAS ; Annex V.Part (Interest expenses) BAD art 27.Vertical layout(2); Annex V.Part IAS ; Annex V.Part (Expenses on share capital repayable on demand) IFRIC Dividend income BAD art 27.Vertical layout(3); Annex V.Part Annex V.Part Fee and commission income BAD art 27.Vertical layout(4) IFRS (c) (Fee and commission expenses) BAD art 27.Vertical layout(5) IFRS (c) Gains or. losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net BAD art 27.Vertical layout(6) Annex V.Part Gains or. losses on financial assets and liabilities held for trading, net BAD art 27.Vertical layout(6) IFRS (a)(i); IFRS ; Annex V.Part , 46 Gains or. losses on non-trading financial assets mandatorily at fair value through profit or loss IFRS Gains or. losses on trading financial assets and liabilities, net BAD art 27.Vertical layout(6) Gains or. losses on financial assets and liabilities designated at fair value through profit or loss, net IFRS (a)(i); IFRS ; Annex V.Part Gains or. losses on non-trading financial assets and liabilities, net BAD art 27.Vertical layout(6)EN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Current period Domestic activitivies Non-domestic activities Annex V.Part Annex V.Part Gains or. losses from hedge accounting, net Accounting Directive art 8(1)(a), (6), (8) Annex V.Part -48 Exchange differences [gain or. loss], net BAD art 39 IAS , 52 (a) Gains or. losses on derecognition of investments in subsidiaries, joint ventures and associates, net BAD art 27.Vertical layout(13)-(14); Annex V Part Annex V Part Gains or. losses on derecognition of non financial assets, net IAS Other operating income BAD art 27.Vertical layout(7); Annex V.Part -316 Annex V.Part -316 (Other operating expenses) BAD art 27.Vertical layout(10); Annex V.Part -316 Annex V.Part -316 TOTAL OPERATING INCOME, NET (Administrative expenses) BAD art 27.Vertical layout(8) (Cash contributions to resolution funds and deposit guarantee schemes) Annex V.Part 2.48i Annex V.Part 2.48i (Depreciation) IAS , 104 Modification gains or. losses, net IFRS , IFRS 9 Appendix A; Annex V Part (Increases or. decreases of the fund for general banking risks, net) BAD art (Provisions or. reversal of provi sions) IAS , 84; IAS (b)(f)(g) (Impairment or. reversal of impairment on financial assets not measured at fair value through profit or loss) BAD art 35-37, Annex V.Part , 53 IFRS (a)(viii); Annex V Part , 53 (Impairment or. reversal of impairment of investments in subsidaries, joint ventures and associ ates) BAD art 27.Vertical layout(13)-(14) IAS -43 (Impairment or. reversal of impairment on non-financial assets) IAS (a)(b)EN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Current period Domestic activitivies Non-domestic activities Annex V.Part Annex V.Part Negative goodwill recognised in profit or loss Accounting Directive art 24(3)(f) IFRS 3.Appendix B64(n)(i) Share of the profit or. loss of investments in subsidaries, joint ventures and associates BAD art 27.Vertical layout(13)-(14) Annex V.Part Profit or. loss from non-current assets and disposal groups classified as held for sale not qualifying as discon tinued operations IFRS ; Annex V.Part PROFIT OR. LOSS BEFORE TAX FROM CONTINUING OPERATIONS IAS , IG 6; IFRS A (Tax expense or. income related to profit or loss from continuing oper ations) BAD art 27.Vertical layout(15) IAS (d); IAS PROFIT OR. LOSS AFTER TAX FROM CONTINUING OPERATIONS BAD art 27.Vertical layout(16) IAS 1, IG 6 Extraordinary profit or. loss after tax BAD art 27.Vertical layout(21) Profit or. loss after tax from discontinued operations IAS (ea) ; IFRS (a), A; Annex V Part PROFIT OR. LOSS FOR THE YEAR BAD art 27.Vertical layout(23) IAS 1.81A(a)EN L 97/ . Geographical breakdown of assets by residence of the counterparty Country of residence of the counterparty: References National GAAP based on BAD References National GAAP compatible IFRS Gross carrying amount Accumulated impairment Accumulated negative changes in fair value due to credit risk on non- performing exposures Of which: held for trading or trading of which: financial assets subject to impairment, including cash balances at central banks and other demand deposits Of which: forborne Of which: non- perfoming of which: defaulted Annex V.Part , Part , 275 Annex V.Part (a), 16(a), 17, Part Annex V.Part Annex V.Part Annex V.Part CRR art 178; Annex V.Part (b) Annex V.Part Annex V.Part Derivatives CRR Annex II; Annex V.Part IFRS 9 Appendix A, Annex V.Part Of which: credit institutions Annex V.Part (c) Annex V.Part (c) Of which: other financial corpor ations Annex V.Part (d) Annex V.Part (d) Equity instru ments ECB//33 Annex 2.Part - 5; Annex V Part (b) IAS Of which: credit institutions Annex V.Part (c) Annex V.Part (c)EN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Gross carrying amount Accumulated impairment Accumulated negative changes in fair value due to credit risk on non- performing exposures Of which: held for trading or trading of which: financial assets subject to impairment, including cash balances at central banks and other demand deposits Of which: forborne Of which: non- perfoming of which: defaulted Annex V.Part , Part , 275 Annex V.Part (a), 16(a), 17, Part Annex V.Part Annex V.Part Annex V.Part CRR art 178; Annex V.Part (b) Annex V.Part Annex V.Part Of which: other financial corpor ations Annex V.Part (d) Annex V.Part (d) Of which: non- financial corpor ations Annex V.Part (e) Annex V.Part (e) Cash balances at central banks and other demand deposits BAD art 13(2); Annex V.Part , 3, 273 Annex V.Part , 3 Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institu tions Annex V.Part (c) Annex V.Part (c)EN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Gross carrying amount Accumulated impairment Accumulated negative changes in fair value due to credit risk on non- performing exposures Of which: held for trading or trading of which: financial assets subject to impairment, including cash balances at central banks and other demand deposits Of which: forborne Of which: non- perfoming of which: defaulted Annex V.Part , Part , 275 Annex V.Part (a), 16(a), 17, Part Annex V.Part Annex V.Part Annex V.Part CRR art 178; Annex V.Part (b) Annex V.Part Annex V.Part Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institu tions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d)EN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Gross carrying amount Accumulated impairment Accumulated negative changes in fair value due to credit risk on non- performing exposures Of which: held for trading or trading of which: financial assets subject to impairment, including cash balances at central banks and other demand deposits Of which: forborne Of which: non- perfoming of which: defaulted Annex V.Part , Part , 275 Annex V.Part (a), 16(a), 17, Part Annex V.Part Annex V.Part Annex V.Part CRR art 178; Annex V.Part (b) Annex V.Part Annex V.Part Non-financial corporations Annex V.Part (e) Annex V.Part (e) Of which: Small and Medium- sized Enter prises SME Art 1 2(a) SME Art 1 2(a) Of which: Loans collat eralized by commercial immovable property Annex V.Part (a), 87 Annex V.Part (a), 87 Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collat eralized by residential immovable property Annex V.Part (a), 87 Annex V.Part (a), 87 Of which: Credit for consumption Annex V.Part (a) Annex V.Part (a)EN L 97/ . Geographical breakdown of off-balance sheet exposures by residence of the counterparty Country of residence of the counterparty: References National GAAP based on BAD References National GAAP compatible IFRS Nominal amount Provisions for commitmen ts and guar antees given Of which: forborne Of which: non- perfoming of which: defaulted Annex V.Part , 271 Annex V.Part -258 Annex V.Part CRR art 178; Annex V.Part (b) Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part , 113 CRR Annex I; Annex V.Part (g), Part -105, 113, 116 Financial guarantees given CRR Annex I; Annex V.Part (f), Part , 114 IFRS 4 Annex A; CRR Annex I; Annex V.Part (f), Part -105, 114, 116 Other Commitments given CRR Annex I; Annex V.Part (g), Part , 115 CRR Annex I; Annex V.Part (g), Part -105, 115, 116EN.  L 97/ Geographical breakdown of liabilities by residence of the counterparty Country of residence of the counterparty: References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount Annex V.Part -28, Derivatives CRR Annex II; Annex V.Part (a), 25, 26, 44(e), Part IFRS 9 Appendix A, Annex V.Part (e), Part Of which: credit institutions Annex V.Part (c) Annex V.Part (c) Of which: other financial corporations Annex V.Part (d) Annex V.Part (d) Short positions Annex V.Part (d) IFRS 9.BA7(b); Annex V.Part (d) Of which: credit institutions Annex V.Part (c) Annex V.Part (c) Of which: other financial corporations Annex V.Part (d) Annex V.Part (d) Deposits ECB//33 Annex 2.Part ; Annex V.Part ECB//33 Annex 2.Part ; Annex V.Part Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Households Annex V.Part (f) Annex V.Part (f)EN L 97/ . Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial cor porations by NACE codes Country of residence of the counterparty: References Non-financial corporations Annex V. Part , 277 Gross carrying amount Accumulated impairment Accumulated negative changes in fair value due to credit risk on non-performing exposures of which: loans and advances subject to impairment Of which: non- performing Annex V.Part , Part Annex V.Part Annex V.Part Annex V.Part Annex V.Part A Agriculture, forestry and fishing NACE Regulation B Mining and quarrying NACE Regulation C Manufacturing NACE Regulation D Electricity, gas, steam and air conditioning supply NACE Regulation E Water supply NACE Regulation F Construction NACE Regulation G Wholesale and retail trade NACE Regulation H Transport ans storage NACE Regulation I Accommodation and food service activities NACE Regulation J Information and communication NACE RegulationEN.  L 97/ References Non-financial corporations Annex V. Part , 277 Gross carrying amount Accumulated impairment Accumulated negative changes in fair value due to credit risk on non-performing exposures of which: loans and advances subject to impairment Of which: non- performing Annex V.Part , Part Annex V.Part Annex V.Part Annex V.Part Annex V.Part K Financial and insurance activities NACE Regulation L Real estate activities NACE Regulation M Professional, scientific and technical activities NACE Regulation N Administrative and support service activities NACE Regulation O Public administration and defence, compulsory social security NACE Regulation P Education NACE Regulation Q Human health services and social work activities NACE Regulation R Arts, entertainment and recreation NACE Regulation S Other services NACE Regulation LOANS AND ADVANCES Annex V.Part  19. GEOGRAPHICAL BREAKDOWN (20) 269. Template 20 shall be reported where the institution exceeds the threshold described in point (4) of Article 5(a) of this Regulation.. Geographical breakdown by location of activities (-) 270. The geographical breakdown by location of the activities in templates to distinguishes between ‘domestic activities’ and ‘non-domestic activities’. For the purposes of this Part, ‘location’ shall mean the jurisdiction of incorporation of the legal entity which has recognised the corresponding asset or liability. For branches, it shall mean the jurisdiction of its residence. ‘Domestic’ shall include the activities recognised in the Member State where the reporting institution is located.. Geographical breakdown by residence of the counterparty (-) 271. Templates to contain information ‘country-by-country’ on the basis of the residence of the immediate counterparty as defined in paragraph 43of Part 1 of this Annex. The breakdown provided shall include exposures or liabilities with residents in each foreign country in which the institution has exposures. Exposures or liabilities with international organisations and multilateral development banks shall not be assigned to the country of residence of the institution but to the geographical area ‘Other countries’. 272. ‘Derivatives’ shall include both trading derivatives, including economic hedges, and hedging derivatives under IFRS and under GAAP, reported in templates 10 and 11. 273. Assets held for trading under IFRS and trading assets under GAAP shall be identified separately. Financial assets subject to impairment shall have the same meaning as in paragraph 93 of this Part. For the purpose of template , cash balances at central banks and other demand deposits shall be reported together with financial assets subject to impairment. Assets measured under LOCOM that have credit risk induced value adjustments shall be considered as impaired. 274. In templates and , ‘Accumulated impairment’ and ‘Accumulated negative changes in fair value due to credit risk on non-performing exposures’, as determined in accordance with paragraphs 69 to 71 of this Part shall be reported. 275. In template for debt instruments, ‘gross carrying amount’, as determined in accordance with paragraph 34 of Part 1 of this Annex, shall be reported. For derivatives and equity instruments, the amount to be reported shall be the carrying amount. In column ‘Of which: Non-performing’ debt instruments, as determined in accordance with paragraphs 213 to 239 or 260of this Part shall be reported. Debt forbearance shall comprise all ‘debt’ contracts for the purpose of template 19 to which forbearance measures, as defined in paragraphs 240 to 268of this Part, are extended. 276. In template , ‘Provisions for commitments and guarantees given’ shall include provisions measured under IAS 37, the credit losses of financial guarantees treated as insurance contracts under IFRS 4, and the provisions on loan commitments and financial guarantees under the impairment requirements of IFRS 9 and provisions for commitments and guarantees under national GAAP based on BAD in accordance with paragraph 11 of this Part.EN.  L 97/ 277. In template , loans and advances not held for trading, trading or held for sale shall be reported with the classification by NACE Codes on a ‘country-by-country’ basis. NACE Codes shall be reported with the first level of disaggregation (by ‘section’). Loans and advances subject to impairment shall refer to the same portfolios as referred to in paragraph 93 of this Part.