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

Transcription

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

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

3 TABLE OF CONTENTS A. LIST OF FINANCIAL ACCOUNTS Assets Equity Liabilities Income statement... 9 B. LIST OF PACKAGE SCHEDULES C. LIST OF FLOWS List of accounting flows List of flows for IFRS notes List of FINREP flows D. PACKAGE CONTROLS E. LIST OF AUDIT IDS F. CONSOLIDATION JOURNAL ENTRIES Elimination of Intra-Group Transactions Elimination of Internal Provisions Elimination of Internal Dividends Elimination of Internal Capital Gains or Losses Non-controlling Interests Elimination of Investments Currency Translation Adjustment Goodwill and Bargain Purchase G. LIST OF RETRIEVAL SCHEDULES

4 A. LIST OF FINANCIAL ACCOUNTS 1. Assets Code A01000 A02000 A03000 A11011 A11012 A11013 A11014 A11015 A12000 A21011 A21012 A21013 A22011 A22012 A22013 A23011 A23012 A23013 A29000 A31011 A31012 A31013 A31014 A31015 A32011 A32012 A32013 A32014 A32015 A33011 A33012 A33013 A33014 A33015 A39037 A39038 A39039 A39047 Long description Cash on hand Cash balances at central banks Other demand deposits Hedging derivatives FVH Hedging derivatives CFH Hedge of net investments in a foreign operation Portfolio Fair value hedges of interest rate risk Portfolio Cash flow hedges of interest rate risk Derivatives - HFT Shares - HFT Shares - FVO Shares - AFS Units in investment funds - HFT Units in investment funds - FVO Units in investment funds - AFS Other equity-related securities - HFT Other equity-related securities - FVO Other equity-related securities - AFS Equity instruments impairment - AFS Money market instruments - HFT Money market instruments - FVO Money market instruments - AFS Money market instruments - LAR Money market instruments - HTM Bonds and notes - HFT Bonds and notes - FVO Bonds and notes - AFS Bonds and notes - LAR Bonds and notes - HTM Other interest-rate-related securities - HFT Other interest-rate-related securities - FVO Other interest-rate-related securities - AFS Other interest-rate-related securities - LAR Other interest-rate-related securities - HTM Debt securities impairment - AFS Specific allowances for individually assessed financial assets Debt securities impairment - AFS Specific allowances for collectively assessed financial assets Debt securities impairment - AFS Collective allowances for incurrred but not reported losses Debt securities impairment - LAR Specific allowances for individually assessed financial assets 4

5 Code A39048 A39049 A39057 A39058 A39059 A40110 A40120 A40130 A40137 A40138 A40139 A40210 A40217 A40218 A40219 A40220 A40227 A40228 A40229 A41310 A41317 A41318 A41319 A81400 A82100 Long description Debt securities impairment - LAR Specific allowances for collectively assessed financial assets Debt securities impairment - LAR Collective allowances for incurrred but not reported losses Debt securities impairment - HTM Specific allowances for individually assessed financial assets Debt securities impairment - HTM Specific allowances for collectively assessed financial assets Debt securities impairment - HTM Collective allowances for incurrred but not reported losses Loans and advances - HFT Loans and advances - FVO Loans and advances - AFS Loans and advances impairment - AFS Specific allowances for individually assessed financial assets Loans and advances impairment - AFS Specific allowances for collectively assessed financial assets Loans and advances impairment - AFS Collective allowances for incurrred but not reported losses Loans and advances - LAR to banks Loans and advances impairment - LAR to banks Specific allowances for individually assessed financial assets Loans and advances impairment - LAR to banks Specific allowances for collectively assessed financial assets Loans and advances impairment - LAR to banks Collective allowances for incurrred but not reported losses Loans and advances - LAR to customers Loans and advances impairment - LAR to customers Specific allowances for individually assessed financial assets Loans and advances impairment - LAR to customers Specific allowances for collectively assessed financial assets Loans and advances impairment - LAR to customers Collective allowances for incurrred but not reported losses Loans and advances - HTM Loans and advances impairment - HTM Specific allowances for individually assessed financial assets Loans and advances impairment - HTM Specific allowances for collectively assessed financial assets Loans and advances impairment - HTM Collective allowances for incurrred but not reported losses Fair value changes of the hedged items in portfolio hedge of interest rate risk Investments in subsidiaries, joint ventures and associates - gross A8210CL Clearing account - Investments in subsidiaries, JV and associates A821HC A821OC A82900 Elimination of investments in subsidiaries - Held company Elimination of investments in subsidiaries - Owner company Investments in subsidiaries, joint ventures and associates - impairment 5

6 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 E11110 E11111 E11120 E11121 E11200 Long description Paid up capital - ordinary shares Paid up capital - preference shares Unpaid capital which has been called up - ordinary shares Unpaid capital which has been called up - preference shares Other equity 6

7 Code E12010 E12011 E13100 E13200 E14000 E15000 E16000 E17110 E17111 E17120 E17121 E17130 E17131 E17210 E17211 E17220 E17221 E17230 E17231 E17240 E17241 E18000 E23100 E23200 E24000 E26200 E27110 E27111 E27120 E27121 E27130 E27131 E27210 E27211 E27220 E27221 E27230 E27231 E27240 E27241 Long description Share premium - ordinary shares Share premium - preference shares Equity component of compound financial instruments Other equity instruments issued Treasury shares Silent participations Retained earnings Revaluation reserve - tangible assets Income tax - revaluation on tangible assets Revaluation reserve - intangible assets Income tax - revaluation on intangible assets Actuarial gains/loss on defined benefit pension plans Income tax on actuarial gains/loss on defined benefit pension plans Hedge of net investments in foreign operations - eff. port. Income tax on hedge of net investments in foreign operations - eff. port. Currency translation reserve Income tax on currency translation reserve Cash flow hedge reserve - effective portion Income tax on cash flow hedge reserve - effective portion Revaluation reserve - AFS instruments Income tax on revaluation reserve - AFS instruments Other reserves NCI - Equity component of compound financial instruments NCI - Other equity instruments issued NCI - Treasury shares NCI - Other reserves and retained earnings NCI - Revaluation reserve - tangible assets NCI - Income tax on revaluation reserve - tangible assets NCI - Revaluation reserve - intangible assets NCI - Income tax on revaluation reserve - intangible assets NCI - Actuarial gains/loss on defined benefit pension plans NCI - Income tax on actuarial gains/loss on defined benefit pension plans NCI - Hedge of net investments in foreign operations - eff. port. NCI - Income tax on hedge of net investments in foreign operations - eff. port. NCI - Currency translation reserve NCI - Income tax relating to currency translation reserve NCI - Cash flow hedge reserve - effective portion NCI - Income tax on cash flow hedge reserve - effective portion NCI - Revaluation reserve - AFS instrument NCI - Income on revaluation reserve - AFS instruments 7

8 3. Liabilities Code L11011 L11012 L11013 L11014 L11015 L12000 Long description Hedging derivatives FVH Hedging derivatives CFH Hedge of net investments in a foreign operation Portfolio Fair value hedges of interest rate risk Portfolio Cash flow hedges of interest rate risk Derivatives - HFT L12000CL Clearing account - Derivatives HFT L52000 L53000 L61100 Equity instruments - HFT Debt securities - HFT Current accounts / overnight deposits - HFT L61100CL Clearing account - Debt securities / Overnight deposits HFT L61200 L61310 L61320 L62100 L62200 L62310 L62320 L63100 L63200 L63310 L63320 L64100 L64200 L64310 L64320 Current accounts / overnight deposits - FVO Current accounts / overnight deposits - Amortized cost (AC) to banks Current accounts / overnight deposits - Amortized cost (AC) to customers Deposits with agreed maturity - HFT Deposits with agreed maturity - FVO Deposits with agreed maturity - AC to banks Deposits with agreed maturity - AC to customers Deposits redeemable at notice - HFT Deposits redeemable at notice - FVO Deposits redeemable at notice - AC to banks Deposits redeemable at notice - AC to customers Repurchase agreements - HFT Repurchase agreements - FVO Repurchase agreements - AC to banks Repurchase agreements - AC to customers L65100CL Clearing account - Financial Loans & Advances / Deposits HFT L65200CL Clearing account - Financial Loans & Advances / Deposits FVO L65310CL Clearing account - Loans & Advances LAR / Deposits AC to Banks L65320CL Clearing account - Loans & Advances LAR / Deposits AC to Customers L71100 L71200 L71300 L72100 L72200 L72300 L73100 Certificates of deposits - HFT Certificates of deposits - FVO Certificates of deposits - AC Asset-backed securities - HFT Asset-backed securities - FVO Asset-backed securities - AC Covered bonds - HFT 8

9 Code L73200 L73300 L74100 L74200 L74300 L75100 L75200 L75300 L75400 L75500 L75600 L81100 L81200 L81300 L81400 L85000 L91100 L91200 L92100 L92200 L92300 L92400 L93000 L94100 L94200 L9600BU L96100 L96200 L97000 Long description Covered bonds - FVO Covered bonds - AC Hybrid contracts - HFT Hybrid contracts - FVO Hybrid contracts - AC Convertible compound financial instruments - HFT Convertible compound financial instruments - FVO Convertible compound financial instruments -AC Non-convertible - HFT Non-convertible - FVO Non-convertible - AC Other financial liabilities - HFT Other financial liabilities - FVO Other financial liabilities - AC to banks Other financial liabilities - AC to customers Fair value changes of the hedged items in portfolio hedge of interest rate risk Pensions and other post employment defined benefit obligations Other long term employee benefits Restructuring Pending legal issues and tax litigation Commitments and guarantees given Other provisions Share capital repayable on demand Current income tax liabilities Deferred income tax liabilities Balancing account - Balance sheet Accrued and deferred items Other Liabilities included in assets classified as held for sale and discontinued operations 4. Income statement Code P11110 P11120 P11310 P11320 P11330 P11340 P11350 P11410 P11420 P11430 Long description Interest income - Derivatives - HFT Interest income - Derivatives - Hedge accounting Interest income - Debt Securities - AFS Interest income - Debt Securities - LAR Interest income - Debt Securities - HTM Interest income - Debt Securities - FVO Interest income - Debt Securities - HFT Interest income - Loans and advances - AFS Interest income - Loans and advances - LAR Interest income - Loans and advances - HTM 9

10 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 10

11 Code P31630 P31640 P31710 P31720 P31730 P31810 P31820 P31830 P32110 P32210 P32220 P32310 P32320 P32410 P32420 P32510 P32610 P32620 P32710 P32720 P32810 P32820 P33210 P33310 P33320 P33330 P33410 P33420 P33430 Long description Derecognition gains/losses on Deposits - FVO Derecognition gains/losses on Deposits - AC Derecognition gains/losses on Debt securities issued - HFT Derecognition gains/losses on Debt securities issued - FVO Derecognition gains/losses on Debt securities issued - AC Derecognition gains/losses on Other financial liabilities - HFT Derecognition gains/losses on Other financial liabilities - FVO Derecognition gains/losses on Other financial liabilities - AC FV change on Derivatives - HFT FV change on Equity instruments - HFT FV change on Equity instruments - FVO FV change on Debt securities - HFT FV change on Debt securities - FVO FV change on Loans and advances - HFT FV change on Loans and advances - FVO FV change on Short positions - HFT FV change on Deposits - HFT FV change on Deposits - FVO FV change on Debt securities issued - HFT FV change on Debt securities issued - FVO FV change on Other financial liabilities - HFT FV change on Other financial liabilities - FVO Impairment Equity instruments - AFS Impairment Debt securities - AFS Impairment Debt securities - LAR Impairment Debt securities - HTM Impairment Loans and advances - AFS Impairment Loans and advances - LAR Impairment Loans and advances - HTM 11

12 Code P33810 P38000 P38100 P40010 P40020 P40030 P40040 P50000 P51010 P51020 P51030 P51040 P52010 P53020 P53030 P53040 P53050 P53060 Long description Impairment Financial assets - AC Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net Merger result Fair value changes of the hedging instrument [including discontinuation] Fair value changes of the hedged item attributable to the hedged risk Ineffectiveness in profit or loss from cash flow hedges Ineffectiveness in profit or loss from hedges of net investments in foreign operations Net exchange differences, gain/loss Changes (+) in fair value in tangible assets (fair value model) Investment property income Operating leases income Other income Changes (-) in fair value in intangible assets (fair value model) Investment property expenses Operating leases expenses Other expenses Personnel expenses General and administrative expenses P53090CL Clearing account - other operating income / expenses P5900BU P61010 P61020 P61040 P61090 P63000 P63010 P63020 P63030 P63040 Balancing account - Income statement Net gains/losses on Property plant & equipments Net gains/losses on Investment property Net gains/losses on Intangible assets Net gains/losses on Other non financial assets Impairment or reversal of impairment of Investments in subsidiaries, joint ventures and associates Impairment or reversal of impairment on Property, plant and equipment Impairment or reversal of impairment on Investment property Impairment on Goodwill Impairment or reversal of impairment on Other intangible assets 12

13 Code P63090 P64010 P64020 P64040 P65010 P65020 P69000 P79010 P79210 P79220 P79300 P81000 P82000 Long description Impairment or reversal of impairment on Other Depreciation and amortisation on Property, Plant and Equipment Depreciation and amortisation on Investment property Depreciation and amortisation on Other intangible assets Provision on commitments and guarantees given Other provisions Negative goodwill recognised in profit or loss Profit of associates and joint ventures accounted for using the equity method Income tax expense Deferred tax Profit or (-) loss from NC assets and disposal groups classified as held for sale not qualifying as discontinued op. Profit or (-) loss before tax from discontinued operations Tax expense or (-) income related to discontinued operations B. LIST OF PACKAGE SCHEDULES Book \Schedule Description Folder P- A Folder P-A-IFRS PA00-IFRS Package summary PA0100-IFRS Package summary - IFRS only PA0200 Securities and shareholdings PA0300 Flow analysis PA0400 Intercompany breakdown PA00 Package summary PA0100 Package summary PA0200 Securities and shareholdings PA0300 Flow analysis PA0400 Intercompany breakdown PF0100 FINREP data collection 13

14 Book Folder P- Folder Description \Schedule A P-A-IFRS PA10 Balance PA1100 Assets PA1200 Liabilities PA1300 Equity PA1400 Income Statement PA20 Securities and shareholdings PA2100 Investments in subsidiaries, joint ventures and associates PA2200 Investments in subsidiaries, joint ventures and associates - Impairment PA2200F Investments in subsidiaries, joint ventures and associates - Breakdown by related parties PA2300 Purchase and disposal of investments in subsidiaries, joint ventures and associates PA2400 Purchase of investments in subsidiaries, joint ventures and associates - Date PA2500 Subscriptions to subsidiaries' capital increase / decrease - Date PA2600 Investments in subsidiaries, joint ventures and associates Number of shares PA2700 Equity statement PA2800 Variations of issued capital and share premium - Date PA2900 Capital - Number of shares PA30 Flow analysis PA3010 Assets by flow PA3020 Equity and Liabilities by flow PA3110 Cash and cash balances PA3120 Derivatives - Assets PA3130 Equity instruments PA3140 Debt securities PA3150 Loans and advances PA3160 Tangible assets PA3170 Intangible assets PA3180 Other assets PA3210 Derivatives - Liabilities PA3220 Short Positions PA3230 Deposits PA3240 Debt securities issued PA3250 Other financial liabilities PA3260 Provisions PA3270 Other liabilities 14

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

16 Book Folder P- Description \Schedule A PF10 Derivatives PF11 Derivatives - Assets PF1110 Derivatives by counterparty (assets) PF1120 Derivatives by residence of the counterparty (assets) PF1130 Derivatives by product (assets) PF1140 Derivatives by fair value hierarchy (assets) PF12 Derivatives - Liabilities PF1210 Derivatives by counterparty (liabilities) PF1220 Derivatives by residence of the counterparty (liabilities) PF1230 Derivatives by product (liabilities) PF1240 Derivatives by fair value hierarchy (liabilities) PF20 Equity instruments PF21 Equity instruments HFT FVO PF2110 Equity Instruments HFT/FVO: "of which : at cost", transferred assets and other flows PF2120 Equity Instruments HFT/FVO by counterparty PF2130 Equity Instruments HFT/FVO by residence of the counterparty PF2140 Equity Instruments HFT/FVO by fair value hierarchy PF22 Equity instruments AFS PF2210 Equity Instruments AFS: "of which : at cost", transferred assets and other flows PF2220 Equity Instruments AFS by counterparty PF2230 Equity Instruments AFS by residence of the counterparty PF2240 Equity Instruments AFS by fair value hierarchy PF30 Debt securities PF31 Debt securities HFT FVO PF3105 Debt securities HFT/FVO PF3110 Debt securities HFT/FVO: Transferred assets PF3115 Debt securities FVO: Performing and non performing exposures PF3120 Debt securities FVO: Forborne exposures PF3125 Debt securities HFT by counterparty PF3130 Debt securities FVO by counterparty PF3135 Debt securities FVO by counterparty: Performing and non performing exposures PF3140 Debt securities FVO by counterparty: Forbone exposures PF3145 Debt securities HFT/FVO by residence of the counterparty PF3150 Debt securities HFT/FVO by fair value hierarchy PF32 Debt securities AFS LAR HTM PF3205 Debt securities AFS/LAR/HTM (Gross) PF3210 Debt securities AFS/LAR/HTM (Gross): Transferred assets PF3215 Debt securities AFS/LAR/HTM (Gross): Performing and on performing exposures Folder P-A-IFRS 16

17 Book Folder P- Description \Schedule A PF3220 Debt securities AFS/LAR/HTM (Gross): Forborne exposures PF3225 Debt securities AFS/LAR/HTM (Impairment) PF3230 Debt securities AFS/LAR/HTM (Impairment): Transferred assets PF3235 Debt securities AFS/LAR/HTM (Impairment): Exposures PF3240 Debt securities AFS/LAR/HTM by counterparty (Gross) PF3245 Debt securities AFS/LAR/HTM by counterparty (Gross): Performing and non performing exposures PF3250 Debt securities AFS/LAR/HTM by counterparty (Gross): Forborne exposures PF3255 Debt securities AFS/LAR/HTM by counterparty (Impairment) PF3257 Debt securities AFS/LAR/HTM by counterparty (Impairment) Performing and forborne exposure PF3260 Debt securities AFS/LAR/HTM by residence of the counterparty (Gross) PF3265 Debt securities AFS/LAR/HTM by residence of the counterparty (Impairment) PF3270 Debt securities AFS/LAR/HTM by fair value hierarchy (Gross) PF3275 Debt securities AFS/LAR/HTM by fair value hierarchy (Impairment) PF40 Loans and advances PF41 Loans and advances HFT FVO PF4105 Loans and advances HFT by counterparty PF4110 Loans and advances HFT by counterparty: Transferred assets PF4115 Loans and advances FVO by counterparty PF4120 Loans and advances FVO by counterparty: Transferred assets PF4125 Loans and advances FVO by counterparty: Performing and non performing exposures PF4130 Loans and advances FVO by counterparty: Forborne exposures PF4135 Loans and advances HFT/FVO by residence of the counterparty PF4140 Loans and advances HFT/FVO to non-financial corporations by NACE codes PF4145 Loans and advances HFT/FVO to households by of which analysis PF4150 Loans and advances HFT/FVO by product, purpose, subordination PF4155 Loans and advances HFT/FVO by collateral PF4160 Loans and advances HFT/FVO by fair value hierarchy PF42 Loans and advances AFS LAR HTM PF4202 Loans and advances AFS/LAR/HTM by counterparty (Gross) PF4204 Loans and advances AFS/LAR/HTM by counterparty (Gross): Transferred assets PF4206 Loans and advances AFS/LAR/HTM by counterparty (Gross): Performing and non performing exposures Folder P-A-IFRS 17

18 Book \Schedule Description Folder P- A PF4208 Loans and advances AFS/LAR/HTM by counterparty (Gross): Forborne exposures PF4210 Loans and advances AFS/LAR/HTM by counterparty (Impairment) PF4212 Loans and advances AFS/LAR/HTM by counterparty (Impairment): Transferred assets PF4214 Loans and advances AFS/LAR/HTM by counterparty (Impairment): Performing and forborne exposures PF4216 Loans and advances AFS/LAR/HTM by residence of the counterparty (Gross) PF4218 Loans and advances AFS/LAR/HTM by residence of the counterparty (Impairment) PF4220 Loans and advances AFS/LAR/HTM to non-financial corporations by NACE codes (Gross) PF4222 Loans and advances AFS/LAR/HTM to non-financial corporations by NACE codes (Impairment) PF4224 Loans and advances AFS/LAR/HTM to households by of which analysis (Gross) PF4226 Loans and advances AFS/LAR/HTM to households by of which analysis (Impairment) PF4228 Loans and advances LAR/HTM to households by of which analysis (Gross) - Performing and non performing PF4230 Loans and advances LAR/HTM to households by of which analysis (Gross) - Forborne exposure PF4232 Loans and advances LAR/HTM to households by of which analysis (Impairment): Performing and forborne exposures PF4234 Loans and advances AFS/LAR/HTM by product, collateral, purpose, subordination (Gross) PF4236 Loans and advances AFS/LAR/HTM by product, purpose, subordination (Impairment) PF4238 Loans and advances AFS/LAR/HTM by collateral (Impairment) PF4240 Loans and advances AFS/LAR/HTM by fair value hierarchy (Gross) PF4242 Loans and advances AFS/LAR/HTM by fair value hierarchy (Impairment) PF50 Financial liabilities PF5010 Financial liabilities PF5020 Short positions and deposits by counterparty PF5030 Short positions and deposits by residence of the counterparty PF5040 Short positions and deposits by fair value hierarchy PF5050 Debt securities issued and other financial liabilities by fair value hierarchy PF60 Other assets/liabilities PF6010 Tangible and intangible assets by measurement method PF6020 Provisions Folder P-A-IFRS 18

19 Book Folder P- Description \Schedule A PF70 Profit or loss PF7010 Interest income and expenses by counterparty PF7020 Gains/losses on financial assets/liabilities designated at fair value through profit or loss PF7030 Gains or losses on financial assets/liabilities HFT by risk PF7040 Fee and commission income and expenses by activity PF7050 Personal expenses PF80 Other disclosures PF8005 Commitments, guarantees and collaterals PF8010 Commitments and guarantees given/received by counterparty PF8015 Commitments and guarantees given by residence of the counterparty PF8020 Benefit plan PF8025 Hybrid financial instruments not designated at fair value through profit or loss PF8030 Assets involved in the service provided PF8035 Interests in unconsolidated structured entities PF8040 Interests in unconsolidated structured entities by nature of the activities PF8045 Related parties: amounts payable to/receivable from PF8050 Related parties: expenses and income generated by transactions with PF8055 Group structure: instrument-by-instrument by share and ISIN PF90 FINREP Tables PF90005 F Balance Sheet Statement - assets PF90010 F Balance Sheet Statement - liabilities PF90015 F Balance Sheet Statement - equity PF90020 F Statement of profit or loss PF91002 F Financial assets held for trading PF91004 F Financial assets designated at fair value through profit or loss PF91006 F Available-for-sale financial assets PF91008 F Loans and receivables and held-to-maturity investments PF91010 F Subordinated financial assets PF91012 F Breakdown of loans and advances by product PF91014 PF91016 PF91018 F Breakdown of loans and advances to non-financial corporations by NACE codes F Financial assets subject to impairment that are past due or impaired F Breakdown of financial liabilities by product and by counterparty sector Folder P-A-IFRS 19

20 Book \Schedule Description Folder P- A PF91020 F Subordinated financial liabilities Folder P-A-IFRS PF91022 F Off-balance sheet exposure: Loans commitments, financial guarantees and other commitments given PF91024 F Loans commitments, financial guarantees and other commitments received PF91026 F Derivatives - Trading PF91028 F Derivatives - Hedge accounting PF91030 PF91032 PF91034 PF91036 PF91038 PF91040 PF91042 PF91044 PF91046 PF91048 PF91050 F Movements in allowances for credit losses and impairment of equity instruments F Breakdown of loans and advances by collateral and guarantees F Collateral obtained by taking possession during the period [held at the reporting date] F Collateral obtained by taking possession [tangible assets] accumulated F Fair value hierarchy: financial instruments at fair value F Derecognition and financial liabilities associated with transferred financial assets F Interest income and expenses by instrument and counterparty sector F Gains or losses on derecognition of financial assets and liabilities not measured at fair value through P&L F Gains or losses on financial assets and liabilities held for trading by instrument F Gains or losses on financial assets and liabilities held for trading by risk F Gains or losses on financial assets and liabilities designated at fair value through P&L by instrument PF91052 F Gains or losses from hedge accounting PF91054 F Impairment on financial and non-financial assets PF91062 F Performing and non-performing exposures PF91064 F Forborne exposures PF91080 PF91082 F Tangible and intangible assets: assets subject to operating lease F Fee and commission income and expenses by activity 20

21 Book \Schedule Description Folder P- A Folder P-A-IFRS PF91084 F Assets involved in the services provided PF91098 F Fair value hierarchy: financial instruments at amortised cost PF91100 F Use of the Fair Value Option PF91102 PF91104 F Hybrid financial instruments not designated at fair value through profit or loss F Tangible and intangible assets: carrying amount by measurement method PF91106 F Provisions PF91108 F Components of net defined benefit plan assets and liabilities PF91110 F Movements in defined benefit plan obligations PF91112 F Memo items [related to staff expenses] PF91114 F Gains or losses on financial assets and liabilities designated at FV through P&L by accounting portfolio PF91116 F Gains or losses on derecognition of non-financial assets other than held for sale PF91118 F Other operating income and expenses PF95 FINREP Control statements PF9505 PF9510 Control on financial assets - T110 T115 T505 T6% (transferred) Control on financial assets - T110 T115 T505 T6% (transferred) by counterparty PF9515 Control on financial assets and liabilities - exposures PF9520 PF9525 Control on financial assets and liabilities - exposures by counterparty Control on financial assets for one account - F99 T110 T115 T505 and transferred assets (T6%) PF9530 Control on financial assets for one account - Exposures 21

22 C. LIST OF FLOWS 1. List of accounting flows Code F00 F01 F02 F03 F04 F06 F07 F09 F10 F15 F20 F25 F30 F35 F36 F37 F40 F45 F50 F52 F55 F70 F80 F92 F98 F99 PL99 Long description Opening Incoming units Change in consolidation method (old) Change in consolidation method (new) Change in consolidation rate Dividends Interim dividends Change in accounting policies Net profit (loss) for the period Net variation Increase/ Purchase Increase in depreciation Decrease/ Disposal Decrease in depreciation, used Decrease in depreciation, not used Increase/decrease in the discounted amount [passage of time] and effect of any change in the discount rate Capital increase Capital decrease Reclassification Fair value (P&L) Fair value (OCI) Internal mergers Currency translation adjustment Change in interest rate Outgoing units Closing Year-to-date 2. List of flows for IFRS notes Code N105 N110 Long description Carrying amount to banks Carrying amount to customers 22

23 3. List of FINREP flows Code T105 T110 T115 T125 T130 T135 T205 T210 T215 T220 T225 T230 T300 T305 T310 T315 T320 T325 T330 T335 T340 T350 T355 T360 T365 T370 T375 T380 T385 T390 T395 T400 T405 T410 T415 T420 T425 T430 T435 T440 Long description Accumulated changes in fair value due to credit risk Of which: debt forbearance Of which: non-performing Carrying amount of unimpaired assets Carrying amount of impaired assets Accumulated write-offs Past due but not impaired 30 days Past due but not impaired > 30 days 60 days Past due but not impaired > 60 days 90 days Past due but not impaired > 90 days 180 days Past due but not impaired > 180 days 1 year Past due but not impaired > 1 year Performing Not past due or Past due <= 30 days Past due > 30 days <= 60 days Past due > 60 days <= 90 days Non-performing Unlikely to pay that are not past-due or past-due < 90 days Past due > 90 days <= 180 days Past due > 180 days <= 1 year Past due > 1 year Of which: defaulted Of which: impaired on performing exposures on non-performing exposures Unlikely to pay that are not past-due or past-due < 90 days Past due > 90 days <= 180 days Past due > 180 days <= 1 year Past due > 1 year Collateral received on non-performing exposures Financial guarantees received on non-performing exposures Performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Performing forborne exposures under probation Non-performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Defaulted of which: Impaired 23

24 Code T445 T450 T455 T460 T470 T475 T505 T510 T515 T520 T525 T530 T535 T540 T550 T555 T560 T600 T605 T610 T615 T620 T625 T630 T640 T645 T650 T655 T715 T720 T725 T800 T801 T802 T803 T804 T805 T806 T807 Long description of which: Forbearance of non-performing exposures On performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing Collateral received on exposures with forbearance measures Financial guarantees received on exposures with forbearance measures Subordinated financial assets carrying amount Amount contractually required to pay at maturity Subordinated financial liabilities carrying amount Designated at fair value through profit or loss Subordinated financial liabilities carrying amount At amortized cost Recoveries recorded directly to the statement of profit or loss Value adjustments recorded directly to the statement of profit or loss Notional amount, Total Trading Notional amount, of which: sold Revaluation model Cost model Fair value model Carrying amount Of which: securitizations Of which: repurchase agreements Carrying amount Of which: securitizations Of which: repurchase agreements Principal amount outstanding of the original assets Carrying amount of assets still recognised Carrying amount of associated liabilities Principal amount outstanding of transferred financial assets entirely derecognised for which the intitution retains serv Amounts derecognised for capital purposes Financial assets accrued Pension and similar expenses Share based payments Opening balance [present value] Current service cost Interest cost Contributions paid Actuarial (-) gains or losses from changes in demographic assumptions Actuarial (-) gains or losses from changes in financial assumptions Foreign currency exchange increase or (-) decrease Benefits paid 24

25 Code T808 T809 T810 T880 T899 T905 T910 T915 T920 T925 T930 T935 T940 T950 T951 T952 T953 T954 T955 T956 T980 T981 T982 Long description Past service cost, including gains and losses arising from settlements Increase or (-) decrease through business combinations and disposals Other increases or (-) decreases Currency translation adjustment Closing balance [present value] Nominal amount Maximum amount of the guarantee that can be considered Provisions for commitments and guarantees given Accounting mismatch Evaluation on a fair value basis Hybrid contracts Fair value Fair value of investments for which there are published price quotations Carrying amount of financial assets recognised in the balance sheet Of which: liquidity support drawn Fair value of liquidity support drawn Carrying amount of financial liabilities recognised in the balance sheet Nominal amount of off-balance sheet items given by the reporting institution Of which: Nominal amount of loan commitments given Losses incurred by the reporting institution in the current period Accumulated equity interest Carrying amount Acquisition cost D. PACKAGE CONTROLS Subset \ Extra-long description Control P- A10 Balance PA Total assets must equal total liabilities at closing PA Total assets must equal total liabilities at opening PA The gross value of equity instruments - AFS, must be > or = impairment at closing PA The gross value of equity instruments - AFS, must be > or = impairment at opening PA The gross value of debt securities - AFS, must be > or = impairment at closing PA The gross value of debt securities - AFS, must be > or = impairment at opening PA The gross value of debt securities - LAR, must be > or = impairment at closing PA The gross value of debt securities - LAR, must be > or = impairment at opening PA The gross value of debt securities - HTM, must be > or = impairment at closing PA The gross value of debt securities - HTM, must be > or = impairment at opening 25

26 PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA The gross value of loans and advances - AFS, must be > or = impairment at closing The gross value of loans and advances - AFS, must be > or = impairment at opening The gross value of loans and advances - LAR to banks, must be > or = impairment at closing The gross value of loans and advances - LAR to banks, must be > or = impairment at opening The gross value of loans and advances - LAR to customers, must be > or = impairment at closing The gross value of loans and advances - LAR to customers, must be > or = impairment at opening The gross value of loans and advances - HTM, must be > or = impairment at closing The gross value of loans and advances - HTM, must be > or = impairment at opening The gross value of investments in subsidiaries, JV and associates must be > or = impairment at closing The gross value of investments in subsidiaries, JV and associates must be > or = impairment at opening The gross value of property, plant and equipment in own use must be > or = depreciation and impairment at closing The gross value of property, plant and equipment in own use must be > or = depreciation and impairment at opening The gross value of investment property must be > or = depreciation and impairment at closing The gross value of investment property in own use must be > or = depreciation and impairment at opening The gross value of property, plant and equipment subject to operating lease must be > or = depreciation and impairment at closing The gross value of property, plant and equipment subject to operating lease must be > or = depreciation and impairment at opening The gross value of investment property subject to operating lease must be > or = depreciation and impairment at closing The gross value of investment property subject to operating lease must be > or = depreciation and impairment at opening The goodwill gross value must be > or = impairment at closing The goodwill gross value must be > or = impairment at opening The gross value of other intangible assets in own use must be > or = amortization and impairment at closing The gross value of other intangible assets in own use must be > or = amortization and impairment at opening The gross value of other intangible assets subject to operating lease must be > or = amortization and impairment at closing The gross value of other intangible assets subject to operating lease must be > or = amortization and impairment at opening The gross value of other receivables > or = impairment at closing The gross value of other receivables > or = impairment at opening P- A20 Securities and shareholdings PA PA Changes in investments in subsidiaries must be analyzed Changes in investments in subsidiaries detailed by share must be analyzed by flow 26

27 PA PA20-006F PA PA20-008F PA PA PA PA PA20-016F PA PA20-018F PA PA20-020F PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA Breakdown of investments in subsidiaries by share must equal account total at closing Breakdown of investments in subsidiaries by type of related parties must equal amount entered for each share at closing Breakdown of investments in subsidiaries by share must equal account total at opening Breakdown of investments in subsidiaries by type of related parties must equal amount entered for each share at opening Breakdown of investments in subsidiaries by share must equal account total in movement flows Changes in impairment on investments in subsidiaries must be analyzed Changes in impairment on investments in subsidiaries detailed by share should be analysed by flow Breakdown by share of impairment on investments in subsidiaries must equal account total at closing Breakdown by type of related parties must equal the amount of impairment on investments in subsidiaries entered for each share at closing Breakdown by share of impairment on investments in subsidiaries must equal account total at opening Breakdown by type of related parties must equal the amount of impairment on investments in subsidiaries entered for each share at opening Breakdown by share of impairment on investments in subsidiaries must equal account total in movement flows Breakdown by type of related parties must equal the amount of impairment on investments in subsidiaries entered for each share in movement flows Flows for impairment of investments in subsidiaries must be the same on the balance sheet and on the income statement Breakdown by share of profit or loss on sale of shares must equal account total The analysis of the disposal of investments in subsidiaries by partner must equal account total The analysis of the purchase of investments in subsidiaries by partner must equal account total The number of shares in securities held has to be filled in at closing The number of shares in securities held has to be filled in at opening Changes in securities held (number of shares) must be analyzed The number of shares in paid-up capital (ordinary shares) has to be filled in at closing The number of shares in paid-up capital (ordinary shares) has to be filled in at opening The number of shares in paid-up capital (preference shares) has to be filled in at closing The number of shares in paid-up capital (preference shares) has to be filled in at opening The number of shares in unpaid capital (ordinary shares) has to be filled in at closing The number of shares in unpaid capital (ordinary shares) has to be filled in at opening The number of shares in unpaid capital (preference shares) has to be filled in at closing The number of shares in unpaid capital (preference shares) has to be filled in at opening Changes in nominal value of shares must be analyzed Changes in nominal value of shares must be analyzed by shareholder Changes in net equity must be analyzed 27

28 PA PA PA PA PA PA The gross value of investments in subsidiaries, JV and associates must be > or = impairment by share at closing The gross value of investments in subsidiaries, JV and associates must be > or = impairment by share at opening The analysis by date of the purchase of investments in subsidiaries by partner should equal partner total The analysis by date of issued capital variations should equal account total The analysis by date of share premium variations should equal account total The analysis by date of capital subscriptions in subsidiaries by share should equal share total P- A30 Flow analysis PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA Changes in derivatives (assets) collected in flows must be analyzed Changes in equity instruments collected in flows must be analyzed Changes in debt securities (assets) collected in flows must be analyzed Changes in loans and advances collected in flows must be analyzed Changes in tangible assets collected in flows must be analyzed Changes in intangible assets collected in flows must be analyzed Changes in other assets collected in flows must be analyzed Changes in derivatives (liabilities) collected in flows must be analyzed Changes in short positions collected in flows must be analyzed Changes in deposits collected in flows must be analyzed Changes in debt securities issued collected in flows must be analyzed Changes in other financial liabilities collected in flows must be analyzed Changes in provisions collected in flows must be analyzed Changes in other liabilities collected in flows must be analyzed The transfer flow must balance The change in accounting policies flow must balance The change in the restructuring flow must balance, carry over to net income if necessary The change in fair value flow must balance, carry over to net income if necessary Impairment of equity instruments - AFS must match between balance sheet and the income statement Impairment of debt securities - AFS must match between balance sheet and the income statement Impairment of debt securities - LAR must match between balance sheet and the income statement Impairment of debt securities - HTM must match between balance sheet and the income statement Impairment of loans and advances - AFS must match between balance sheet and the income statement Impairment of loans and advances - LAR must match between balance sheet and the income statement Impairment of loans and advances - HTM must match between balance sheet and the income statement 28