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

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

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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 3

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

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

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

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

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

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

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

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

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

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

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

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) ---- - ------------------ 15

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

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

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

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 01.01 - Balance Sheet Statement - assets PF90010 F 01.02 - Balance Sheet Statement - liabilities PF90015 F 01.03 - Balance Sheet Statement - equity PF90020 F 02.00 - Statement of profit or loss PF91002 F 04.01 - Financial assets held for trading PF91004 F 04.02 - Financial assets designated at fair value through profit or loss PF91006 F 04.03 - Available-for-sale financial assets PF91008 F 04.04 - Loans and receivables and held-to-maturity investments PF91010 F 04.05 - Subordinated financial assets PF91012 F 05.00 - Breakdown of loans and advances by product PF91014 PF91016 PF91018 F 06.00 - Breakdown of loans and advances to non-financial corporations by NACE codes F 07.00 - Financial assets subject to impairment that are past due or impaired F 08.01 - Breakdown of financial liabilities by product and by counterparty sector Folder P-A-IFRS 19

Book \Schedule Description Folder P- A PF91020 F 08.02 - Subordinated financial liabilities Folder P-A-IFRS PF91022 F 09.01 - Off-balance sheet exposure: Loans commitments, financial guarantees and other commitments given PF91024 F 09.02 - Loans commitments, financial guarantees and other commitments received PF91026 F 10.00 - Derivatives - Trading PF91028 F 11.01 - Derivatives - Hedge accounting PF91030 PF91032 PF91034 PF91036 PF91038 PF91040 PF91042 PF91044 PF91046 PF91048 PF91050 F 12.00 - Movements in allowances for credit losses and impairment of equity instruments F 13.01 - Breakdown of loans and advances by collateral and guarantees F 13.02 - Collateral obtained by taking possession during the period [held at the reporting date] F 13.03 - Collateral obtained by taking possession [tangible assets] accumulated F 14.00 - Fair value hierarchy: financial instruments at fair value F 15.00 - Derecognition and financial liabilities associated with transferred financial assets F 16.01 - Interest income and expenses by instrument and counterparty sector F 16.02 - Gains or losses on derecognition of financial assets and liabilities not measured at fair value through P&L F 16.03 - Gains or losses on financial assets and liabilities held for trading by instrument F 16.04 - Gains or losses on financial assets and liabilities held for trading by risk F 16.05 - Gains or losses on financial assets and liabilities designated at fair value through P&L by instrument PF91052 F 16.06 - Gains or losses from hedge accounting PF91054 F 16.07 - Impairment on financial and non-financial assets PF91062 F 18.00 - Performing and non-performing exposures PF91064 F 19.00 - Forborne exposures PF91080 PF91082 F 21.00 - Tangible and intangible assets: assets subject to operating lease F 22.01 - Fee and commission income and expenses by activity 20

Book \Schedule Description Folder P- A Folder P-A-IFRS PF91084 F 22.02 - Assets involved in the services provided PF91098 F 41.01 - Fair value hierarchy: financial instruments at amortised cost PF91100 F 41.02 - Use of the Fair Value Option PF91102 PF91104 F 41.03 - Hybrid financial instruments not designated at fair value through profit or loss F 42.00 - Tangible and intangible assets: carrying amount by measurement method PF91106 F 43.00 - Provisions PF91108 F 44.01 - Components of net defined benefit plan assets and liabilities PF91110 F 44.02 - Movements in defined benefit plan obligations PF91112 F 44.03 - Memo items [related to staff expenses] PF91114 F 45.01 - Gains or losses on financial assets and liabilities designated at FV through P&L by accounting portfolio PF91116 F 45.02 - Gains or losses on derecognition of non-financial assets other than held for sale PF91118 F 45.03 - 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

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

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

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

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 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 25

PA10-022 PA10-024 PA10-026 PA10-028 PA10-030 PA10-032 PA10-034 PA10-036 PA10-038 PA10-040 PA10-042 PA10-044 PA10-046 PA10-048 PA10-050 PA10-052 PA10-054 PA10-056 PA10-058 PA10-060 PA10-062 PA10-064 PA10-066 PA10-068 PA10-070 PA10-072 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 PA20-002 PA20-004 Changes in investments in subsidiaries must be analyzed Changes in investments in subsidiaries detailed by share must be analyzed by flow 26

PA20-006 PA20-006F PA20-008 PA20-008F PA20-010 PA20-012 PA20-014 PA20-016 PA20-016F PA20-018 PA20-018F PA20-020 PA20-020F PA20-022 PA20-024 PA20-026 PA20-028 PA20-030 PA20-032 PA20-034 PA20-036 PA20-038 PA20-040 PA20-042 PA20-044 PA20-046 PA20-048 PA20-050 PA20-052 PA20-054 PA20-058 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

PA20-062 PA20-064 PA20-066 PA20-068 PA20-070 PA20-072 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 PA30-002 PA30-004 PA30-006 PA30-008 PA30-010 PA30-012 PA30-014 PA30-016 PA30-018 PA30-020 PA30-022 PA30-024 PA30-026 PA30-028 PA30-030 PA30-032 PA30-034 PA30-036 PA30-072 PA30-074 PA30-076 PA30-078 PA30-080 PA30-082 PA30-084 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

PA30-086 PA30-088 PA30-090 PA30-092 PA30-094 PA30-096 PA30-098 PA30-100 PA30-102 PA30-104 P-A41 PA41-000 PA41-001 PA41-002 PA41-002F PA41-004 Impairment of investments in subsidiaries must match between balance sheet and the income statement Impairment of property, plant and equipment must match between balance sheet and the income statement Impairment of investment property must match between balance sheet and the income statement Impairment of other intangible assets must match between balance sheet and the income statement Impairment of other assets must match between balance sheet and the income statement Depreciation of property, plant and equipment must match between balance sheet and the income statement Depreciation of investment property must match between balance sheet and the income statement Amortization of intangible assets must match between balance sheet and the income statement Provisions on commitments and guarantees given must be equal on the balance sheet and the income statement Provisions on other provisions must be equal on the balance sheet and the income statement Reciprocal operations The analysis of intercompany fees and other operating inc/exp by partner must equal account total The analysis of intercompany interest income/ expenses (L&A) by partner must equal account total The analysis of intercompany interest income/ expenses Derivatives & Debt sec. HFT by partner must equal account total For Interest income/exp. intercompany accounts, the partner TP-9999 should be = to 0 at closing 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 PA41-008F PA41-010 PA41-012 PA41-014 PA41-016 The analysis of intercompany derivatives and debt securities by partner must equal account total in movement flows For balance sheet intercompany account, the partner TP-9999 should be = to 0 for movement flows The analysis of intercompany loans and advances by partner must equal account total at closing The analysis of intercompany loans and advances by partner must equal account total at opening The analysis of intercompany loans and advances by partner must equal account total in movement flows The analysis of intercompany deposits by partner must equal account total at closing 29

PA41-018 PA41-020 P-A42 PA42-002 PA42-004 PA42-006 PA42-008 PA42-010 PA42-012 PA42-014 PA42-016 PA42-018 PA42-020 P-A43 PA43-002 PA43-004 PA43-006 P-A44 PA44-002 PA44-004 The analysis of intercompany deposits by partner must equal account total at opening The analysis of intercompany deposits by partner must equal account total in movement flows Internal gains or losses Profit or loss on sale of investments in subsidiaries, joint ventures and associates, must be equal on the balance sheet and the income statement Profit or loss on sale of property, plant and equipment must be equal on the balance sheet and the income statement Profit or loss on sale of investment property must be equal on the balance sheet and the income statement Profit or loss on sale of intangible assets must be equal on the balance sheet and the income statement The analysis of the disposal of property, plant and equipment by partner must equal account total The analysis of the purchase of property, plant and equipment by partner must equal account total The analysis of the disposal of investment property by partner must equal account total The analysis of the purchase of investment property by partner must equal account total The analysis of the disposal of intangible assets by partner must equal account total The analysis of the purchase of intangible assets by partner must equal account total Dividends Analysis by partner of dividends received must equal account total Analysis of paid dividends by partner must equal account total The analysis by date of paid dividend by partner should equal partner total Internal provisions - impairments Changes in provisions should be broken down by partner 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 PA44-012 PA44-014 PA44-016 PA44-018 PA44-020 The gross value of loans and advances - LAR to banks must be > or = impairment by partner at closing The gross value of loans and advances - LAR to banks must be > or = impairment by partner at opening The gross value of loans and advances - LAR to customers must be > or = impairment by partner at closing The gross value of loans and advances - LAR to customers must be > or = impairment by partner at opening The gross value of loans and advances - AFS must be > or = impairment by partner at closing The gross value of loans and advances - AFS must be > or = impairment by partner at opening 30

PA44-022 PA44-022I PA44-024 PA44-024I PA44-026 PA44-026I PA44-028 PA44-028I PA44-030 PA44-030I PA44-032 PA44-032I P-A51 PA51-002 PA51-004 PA51-006 PA51-008 PA51-008F PA51-010 PA51-014 PA51-016F PA51-018 PA51-020 The gross value of loans and advances - LAR to banks on counterparty TP-9060 must be > or = impairment by partner at closing The gross value of loans and advances - LAR to banks on counterparty TP-9999 must be > or = impairment by partner at closing The gross value of loans and advances - LAR to banks on counterparty TP-9060 must be > or = impairment by partner at opening The gross value of loans and advances - LAR to banks on counterparty TP-9999 must be > or = impairment by partner at opening The gross value of loans and advances - LAR to customers for counterparty TP-9060 must be > or = impairment by partner at closing The gross value of loans and advances - LAR to customers for counterparty TP-9999 must be > or = impairment by partner at closing The gross value of loans and advances - LAR to customers on counterparty TP-9060 must be > or = impairment by partner at opening The gross value of loans and advances - LAR to customers on counterparty TP-9999 must be > or = impairment by partner at opening The gross value of loans and advances - AFS on counterparty TP-9060 must be > or = impairment by partner at closing The gross value of loans and advances - AFS on counterparty TP-9999 must be > or = impairment by partner at closing The gross value of loans and advances - AFS on counterparty TP-9060 must be > or = impairment by partner at opening The gross value of loans and advances - AFS on counterparty TP-9999 must be > or = impairment by partner at opening Notes to IFRS statements Analysis of Interest income by IC and bank counterparties - Loans and advances entered on flow N105 must equal account total at closing For IC partner, Interest income - Loans and advances entered on flow N105 must equal account entered at closing on flow Y99 For FINREP third counterparties, Interest income - Loans and advances entered on flow N105 must equal account entered at closing on flow Y99 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) For Interest income - Loans and advances entered on flow N105, Non FINREP third counterparties (TP-9999) must equal 0 Analysis of Interest income by IC and customers counterparties - Loans and advances entered on flow N110 must equal account total at closing For FINREP third counterparties, Interest income - Loans and advances entered on flow N110 must equal account entered at closing on flow Y99 For Interest income - Loans and advances entered on flow N110, Non FINREP third counterparties (TP-9999) must equal 0 For each FINREP third counterparties, Fee and commission by IFRS analysis must equal amount entered for the counterparty For each IC partner, Fee and commission by IFRS analysis must equal amount entered for the partner 31

PA51-022 PA51-022F P-F10 PF10-002 PF10-004 PF10-006 PF10-008 PF10-010 PF10-012 PF10-014 PF10-016 PF10-018 PF10-020 PF10-022 PF10-024 PF10-026 PF10-028 PF10-030 PF10-032 PF10-034 For non FINREP TP-9999 partner, Fee and commission by IFRS analysis must equal amount entered for the partner Fee and commission by IFRS analysis must equal 0 for TP-9999 when entered by FINREP entities Derivatives For hedging derivatives (assets and liabilities), the breakdown by counterparty TP-9010 to TP-9052 must = the total amount (F99, T105, T535, T540) For derivatives HFT, the breakdown by codified counterparties and TP-9010 to TP-9052 must = the total amount (T105, T535, T540) For all derivatives, the analysis by country for counterparties TP-9010 to TP-9052 must = the total amount (F99) For all derivatives, the analysis by type of derivatives for counterparties TP-9010 to TP-9052 must = the total amount (F99, T535, T540) For derivatives HFT, the analysis by type of derivatives for codified counterparties must = the total amount (F99, T535, T540) 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) 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) The analysis of derivatives HFT on organized markets by of which economic hedge must be entered for each codified counterparty (F99 T535 T540) The analysis of derivatives HFT (except on organized markets) by of which economic hedge must be entered for each codified counterparty (F99 T535 T540) 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) 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) 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) 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) 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) 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) 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) 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) 32

PF10-036 PF10-038 PF10-040 PF10-042 PF10-044 PF10-046 PF10-048 PF10-050 PF10-052 PF10-054 P-F21 PF21-002 PF21-004 PF21-006 PF21-008 PF21-010 PF21-012 PF21-014 P-F22 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) 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) 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) 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) 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) 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) 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) 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) For all derivatives, the analysis of the fair value hierarchy for counterparties TP-9010 to TP- 9052 must = the total amount (F99) For derivatives HFT, the analysis of the fair value hierarchy for codified counterparties must = the total amount (F99) Equity instruments HFT FVO For equity instruments HFT FVO, the breakdown by counterparties TP-9010 to TP-9052 must = the total amount (F00, F99) For equity instruments HFT FVO, the analysis by country for counterparties TP-9010 to TP- 9052 must = the total amount (F99) For equity instruments HFT FVO, the carrying amount must be >= to the of which at cost analysis (F99) 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) 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) 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) For equity instruments HFT FVO, the analysis by fair value hierarchy for counterparties TP- 9010 to TP-9052 must = the total amount (F00, F99) Equity instruments AFS 33

PF22-002 PF22-004 PF22-006 PF22-008 PF22-010 PF22-012 PF22-014 PF22-016 PF22-018 PF22-020 PF22-022 PF22-024 PF22-026 PF22-028 PF22-030 PF22-032 P-F31 PF31-002 PF31-004 PF31-006 For equity instruments AFS gross, the breakdown by counterparties TP-9010 to TP-9052 must = the total amount (F00, F99, T125, T130, T135) For equity instruments AFS impairment, the breakdown by counterparties TP-9010 to TP- 9052 must = the total amount (F%, T135) For equity instruments AFS, the gross amount must be >= to the impairment for each counterparty TP-9010 to TP-9052 (F99) For equity instruments AFS gross, the analysis by country for each counterparty TP-9010 to TP-9052 must = the total amount (F99) For equity instruments AFS impairment, the analysis by country for each counterparty TP- 9010 to TP-9052 must = the total amount (F99) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) Debt securities HFT FVO 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%) 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%) 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) 34

PF31-008 PF31-010 PF31-012 PF31-014 PF31-016 PF31-018 PF31-020 PF31-022 PF31-024 PF31-026 PF31-028 PF31-030 PF31-032 PF31-034 PF31-036 PF31-038 PF31-040 PF31-042 For debt securities HFT (interco) analysed by codified counterparties, the carrying amount must be >= to the of which debt forbearance amount (F99>=T110) 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) For debt securities HFT (interco) analysed by codified counterparties, the carrying amount must be >= to the of which n. perf. amount (F99>=T115) 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) For debt securities HFT FVO, the gross carrying amount must be > = to the subordinated financial assets (F99>=T505) For debt securities HFT (interco), the gross carrying amount must be > = to the subordinated financial assets (F99>=T505) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 35

PF31-044 PF31-046 PF31-048 PF31-050 PF31-052 PF31-054 PF31-056 PF31-058 PF31-060 PF31-062 PF31-064 P-F32 PF32-002 PF32-004 PF32-006 PF32-008 PF32-010 PF32-012 PF32-014 PF32-016 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) 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) For debt securities FVO, the carrying amount of perf. exposures must be >= to the carrying amount of perf. exposures with forbearance measures (T300>=T400) 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) 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) 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) 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) 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) 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) For Debt securities HFT FVO, the analysis by fair value hierarchy for counterparties TP-9010 to TP-9052 must = the total amount (F00, F99) For Debt securities HFT, the analysis of the fair value hierarchy for codified counterparties must = the total amount (F00, F99) Debt securities AFS LAR HTM 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) 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%) For debt securities LAR, HTM gross, the breakdown by counterparties TP-9010 to TP-9052 must = the total amount (T935) For debt securities LAR HTM impairments, the breakdown by counterparties TP-9010 to TP- 9052 must = the total amount (T935) The gross value of debt securities - AFS analysed by counterparties TP-9010 to TP-9052, must be > or = impairment at closing The gross value of debt securities - LAR analysed by counterparties TP-9010 to TP-9052, must be > or = impairment at closing The gross value of debt securities - HTM analysed by counterparties TP-9010 to TP-9052, must be > or = impairment at closing 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) 36

PF32-018 PF32-020 PF32-022 PF32-024 PF32-026 PF32-028 PF32-030 PF32-032 PF32-034 PF32-036 PF32-038 PF32-040 PF32-042 PF32-044 PF32-046 PF32-048 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 37

PF32-050 PF32-052 PF32-054 PF32-056 PF32-058 PF32-060 PF32-062 PF32-064 PF32-066 PF32-068 PF32-070 PF32-072 P-F41 PF41-002 PF41-004 PF41-006 PF41-008 PF41-010 PF41-012 PF41-014 PF41-016 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) Loans and advances HFT FVO 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) 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) 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) For L&A HFT FVO, the analysis by country for the counterparty TP-9060 must = to the total amount (F99, T105, T110, T115) For L&A HFT FVO analysed by codified counterparties, the carrying amount must be >= to the of which debt forbearance amount (F99>= T110) 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) 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) 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) 38

PF41-018 PF41-020 PF41-022 PF41-024 PF41-026 PF41-028 PF41-030 PF41-032 PF41-034 PF41-036 PF41-038 PF41-040 PF41-042 PF41-044 PF41-046 PF41-048 PF41-050 PF41-052 PF41-054 PF41-056 PF41-058 PF41-060 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) For L&A HFT FVO analysed by codified counterparties, the carrying amount must be >= to the of which n. perf. amount (F99>= T115) 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) 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) 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) 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) For L&A HFT FVO, the analysis by codified counterparties of the carrying amount must be >= to the of which project finance loans amount 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 For L&A HFT FVO, the analysis by counterparty TP9060 of the carrying amount must be >= to the of which project finance loans amount 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 For L&A HFT FVO, the analysis by product for counterparties TP9010 to TP9040 of the carrying amount must be = the total amount (F99) For L&A HFT FVO, the analysis by product for counterparties TP9050 to TP9052 of the carrying amount must be = the total amount (F99) For L&A HFT FVO, the analysis by product for codified counterparties of the carrying amount must be = the total amount (F99) For L&A HFT FVO, the analysis by product for counterparty TP9060 of the carrying amount must be = the total amount (F99) 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) 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) For L&A HFT FVO, the analysis by collateral for codified counterparties of the carrying amount must be <= the total amount (F99, T910) For L&A HFT FVO, the analysis by collateral for counterparty TP9060 of the carrying amount must be <= the total amount (F99, T910) For L&A HFT FVO, the analysis by purpose for counterparties TP9010 to TP9040 of the carrying amount must be <= the total amount (F99) For L&A HFT FVO, the analysis by purpose for counterparties TP9050 to TP9052 of the carrying amount must be <= the total amount (F99) For L&A HFT FVO, the analysis by purpose for codified counterparties of the carrying amount must be <= the total amount (F99) For L&A HFT FVO, the analysis by purpose for counterparty TP9060 of the carrying amount must be <= the total amount (F99) 39

PF41-062 PF41-064 PF41-066 PF41-068 PF41-070 PF41-072 PF41-074 PF41-076 PF41-078 PF41-080 PF41-082 PF41-084 PF41-086 PF41-088 PF41-090 PF41-092 For L&A HFT FVO, the analysis by loan household for counterparty TP-9060 must be <= to the total amount (F99, T105, T110, T115) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 40

PF41-094 PF41-096 PF41-098 PF41-100 PF41-102 PF41-104 PF41-106 PF41-108 PF41-110 PF41-112 PF41-114 PF41-116 PF41-118 PF41-120 PF41-122 PF41-124 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) 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) 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) For L&A HFT FVO analysed by counterparties TP9010 to TP9040, the net amount must be >= to the subordinated financial assets (F99>= T505) For L&A HFT FVO analysed by counterparties TP9050 to TP9052, the net amount must be >= to the subordinated financial assets (F99>= T505) For L&A HFT FVO analysed by codified counterparties, the net amount must be >= to the subordinated financial assets (F99>= T505) For L&A HFT FVO analysed by counterparty TP-9060, the net amount must be >= to the subordinated financial assets (F99>= T505) 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) 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) 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) 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) 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) 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) 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) 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) 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) 41

PF41-126 PF41-128 PF41-130 PF41-132 PF41-134 PF41-136 PF41-138 P-F42 PF42-002 PF42-004 PF42-006 PF42-008 PF42-010 PF42-012 PF42-014 PF42-016 PF42-018 PF42-020 PF42-022 PF42-024 PF42-026 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) 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) 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) For L&A HFT FVO, the analysis by fair value hierarchy for counterparties TP-9010 to TP-9040 must = the total amount (F00, F99) For L&A HFT FVO, the analysis by fair value hierarchy for counterparties TP-9050 to TP-9052 must = the total amount (F00, F99) For L&A HFT FVO, the analysis by fair value hierarchy for codified counterparties must = the total amount (F00, F99) For L&A HFT FVO, the analysis by fair value hierarchy for counterparty TP-9060 must = the total amount (F99) Loans and advances AFS LAR HTM 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) 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) For L&A LAR gross, the breakdown by counterparties must be = to the total amount (T935) For L&A HTM gross, the breakdown by counterparties must be = to the total amount (T935) 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) 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) The gross value of L&A HTM analysed by counterparties TP-9010 to TP-9040, must be > or = impairment at closing The gross value of L&A HTM analysed by counterparties TP-9050 to TP-9052, must be > or = impairment at closing The gross value of L&A HTM analysed by counterparty TP-9060, must be > or = impairment at closing For L&A AFS LAR HTM impairments analysed by countries and counterparty TP9060 must be = to the total amount (F99) For L&A AFS LAR HTM impairments analysed by countries and counterparties TP9010 to TP- 9040, must be = to the total amount (F99) For L&A AFS LAR HTM impairments analysed by countries and counterparties TP9050 to TP- 9052, must be = to the total amount (F99) For L&A AFS analysed by counterparties TP-9010 to TP-9040, the net amount must be >= to the subordinated financial assets (T505<=F99) 42

PF42-028 PF42-030 PF42-032 PF42-034 PF42-036 PF42-038 PF42-040 PF42-042 PF42-044 PF42-046 PF42-048 PF42-050 PF42-052 PF42-054 PF42-056 PF42-058 PF42-060 PF42-062 PF42-064 PF42-066 PF42-068 For L&A AFS analysed by counterparties TP-9050 to TP-9052, the net amount must be >= to the subordinated financial assets (T505<=F99) For L&A AFS analysed by codified counterparties, the net amount must be >= to the subordinated financial assets (T505<=F99) For L&A AFS analysed by counterparty TP-9060, the net amount must be >= to the subordinated financial assets (T505<=F99) For L&A LAR analysed by counterparties TP-9010 to TP-9052, the net amount must be >= to the subordinated financial assets (T505<=F99) For L&A LAR analysed by counterparty TP-9060, the net amount must be >= to the subordinated financial assets (T505<=F99) For L&A HTM analysed by counterparties TP-9010 to TP-9052, the net amount must be >= to the subordinated financial assets (T505<=F99) For L&A HTM analysed by counterparty TP-9060, the net amount must be >= to the subordinated financial assets (T505<=F99) 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) 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) 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) For L&A AFS LAR gross, the analysis by codified counterparties must be >= to the of which project finance loans amount (T130, T2%) For L&A AFS LAR gross, the analysis by codified counterparties must be >= to the of which project finance loans amount (F99) For L&A AFS LAR HTM impairments, the analysis by counterparty TP9060 must be >= to the of which project finance loans amount (F99) For L&A AFS LAR impairments, the analysis by codified counterparties must be >= to the of which project finance loans amount (F99) 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) 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) 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%) 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%) For L&A AFS LAR HTM, the analysis by counterparty TP9060 must be >= to the of which project finance loans amount (F99, T130, T2%) 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) 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) 43

PF42-070 PF42-072 PF42-074 PF42-076 PF42-078 PF42-080 PF42-082 PF42-084 PF42-086 PF42-088 PF42-090 PF42-092 PF42-094 PF42-096 PF42-098 PF42-100 PF42-102 PF42-104 PF42-106 PF42-108 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) 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) 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) 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) 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) For L&A AFS LAR gross analysed by codified counterparties, the carrying amount must be >= to the of which debt forbearance amount (F99>= T110) 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) 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) 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) 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) 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) For L&A AFS LAR gross analysed by codified counterparties, the carrying amount must be >= to the of which n. perf. amount (F99>= T115) For L&A AFS LAR HTM impairments analysed by counterparty TP-9060, the breakdown by product must be = to the total amount (F99) For L&A AFS LAR impairments analysed by codified counterparties, the breakdown by product must be = to the total amount (F99) 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) 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) 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%) 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%) 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%) For L&A AFS LAR gross analysed by codified counterparties, the breakdown by product must be = to the total amount (T130, T2%) 44

PF42-110 PF42-112 PF42-114 PF42-116 PF42-118 PF42-120 PF42-122 PF42-124 PF42-126 PF42-128 PF42-130 PF42-132 PF42-134 PF42-136 PF42-138 PF42-140 PF42-142 PF42-144 PF42-146 For L&A AFS LAR HTM impairments analysed by counterparty TP-9060, the breakdown by collateral must be <= to the total amount (F99) For L&A AFS LAR impairments analysed by codified counterparties, the breakdown by collateral must be <= to the total amount (F99) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) For L&A AFS LAR HTM impairments analysed by counterparty TP-9060, the breakdown by purpose must be <= to the total amount (F99) For L&A AFS LAR impairments analysed by codified counterparties, the breakdown by purpose must be <= to the total amount (F99) 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) 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) 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) 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) 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) 45

PF42-148 PF42-150 PF42-152 PF42-154 PF42-156 PF42-158 PF42-160 PF42-162 PF42-164 PF42-166 PF42-168 PF42-170 PF42-172 PF42-174 PF42-176 PF42-178 PF42-180 PF42-182 PF42-184 PF42-186 PF42-188 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) 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) For L&A AFS LAR HTM impairments analysed by counterparty TP-9060, the breakdown by loan household must be <= to the total amount (F99) 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) L&A LAR HTM impairments for counterparty TP-9060 of which analysis must be <= to the total amount (T3%imp, T4%imp) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 46

PF42-190 PF42-192 PF42-194 PF42-196 PF42-198 PF42-200 PF42-202 PF42-204 PF42-206 PF42-208 PF42-210 PF42-212 PF42-214 PF42-216 PF42-218 PF42-220 PF42-222 PF42-224 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 47

PF42-226 PF42-228 PF42-230 PF42-232 PF42-234 PF42-236 PF42-238 PF42-240 PF42-242 PF42-244 PF42-246 PF42-248 PF42-250 PF42-252 PF42-254 PF42-256 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) 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) 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) 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) 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) 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) 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) 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) 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) For L&A LAR HTM gross of which analysis (counterparty TP-9060), the impaired amount must be <= to the carrying amount (T440 <= T420) 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) 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) 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) 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) 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) 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) 48

PF42-258 PF42-260 PF42-262 PF42-264 PF42-266 PF42-268 PF42-270 PF42-272 PF42-274 PF42-276 PF42-278 PF42-280 PF42-282 PF42-284 PF42-286 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 49

PF42-288 PF42-290 PF42-292 PF42-294 PF42-296 PF42-298 PF42-300 PF42-302 PF42-304 PF42-306 PF42-308 PF42-310 PF42-312 PF42-314 PF42-316 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 50

PF42-318 PF42-320 PF42-322 PF42-324 PF42-326 PF42-328 PF42-330 PF42-332 PF42-334 PF42-336 PF42-338 PF42-340 PF42-342 PF42-344 PF42-346 PF42-348 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 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) 51

PF42-350 PF42-352 PF42-354 PF42-356 PF42-358 PF42-360 PF42-362 PF42-364 PF42-366 PF42-368 PF42-370 PF42-372 PF42-374 PF42-376 P-F50 PF50-002 PF50-004 PF50-006 PF50-008 PF50-010 PF50-012 PF50-014 PF50-016 For L&A AFS gross, the analysis of the fair value hierarchy for codified counterparties must = the total amount (F00, F99) For L&A AFS gross, the analysis of the fair value hierarchy for counterparty TP-9060 must = the total amount (F00, F99) For L&A AFS impairments, the analysis of the fair value hierarchy for counterparty TP-9060 must = the total amount (F00, F99) For L&A AFS impairments, the analysis of the fair value hierarchy for codified counterparties must = the total amount (F00, F99) 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) 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) 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) 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) For L&A LAR HTM gross, the analysis of the fair value hierarchy for counterparty TP-9060 must = the total amount (T935) For L&A LAR gross, the analysis of the fair value hierarchy for codified counterparties must = the total amount (T935) 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) 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) For L&A LAR HTM impairments, the analysis of the fair value hierarchy for counterparty TP- 9060 must = the total amount (T935) For L&A LAR impairments, the analysis of the fair value hierarchy for codified counterparties must = the total amount (T935) Financial liabilities For Short positions, the breakdown by counterparties TP-9010 to TP-9060 must be = to the total amount (F00, F99) For deposits, the breakdown by codified counterparties must = the total amount (T105, T510, T515, T520, T920, T925, T930) For deposits AC, the breakdown by codified counterparties and TP-9010 to TP-9060 must = the total amount (T935) For other deposits FVO, the breakdown by codified counterparties and TP-9010 to TP-9060 must = the total amount (F00, T510, T515, T105, F99) For short positions the analysis by country for each counterparty TP-9010 to TP-9060 must = the total amount (F99) For deposits the analysis by country for each counterparty TP-9010 to TP-9060 must = the total amount (F99) Associated liabilities (Of which: repurchase agreements) to transferred financial assets entirely recognized must be <= to the carrying amount of the repurchase agreements 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) 52

PF50-018 PF50-020 PF50-022 PF50-024 PF50-026 PF50-028 PF50-030 PF50-032 PF50-034 PF50-036 PF50-038 PF50-040 P-F60 PF60-002 PF60-004 PF60-006 P-F70 PF70-002 PF70-004 PF70-006 PF70-008 PF70-010 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) 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) For Debt securities issued AC, the subordinated financial liabilities carrying amount at amortized cost must be <= to the carrying amount (F99, T520) For Deposits AC analysed by codified counterparties, the carrying amount must be >= to the subordinated financial liabilities carrying amount at amortized cost (T520<=F99) 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) For short positions, the analysis of the fair value hierarchy for counterparties TP-9010 to TP- 9060 must = the total amount (F00 F99) For deposits HFT FVO, the analysis of the fair value hierarchy for codified counterparties must = the total amount (F00 F99) For deposits HFT FVO, the analysis of the fair value hierarchy for counterparties TP-9010 to TP-9060 must = the total amount (F00, F99) For deposits AC, the analysis of the fair value hierarchy for codified counterparties must = the total amount (T935) For deposits AC, the analysis of the fair value hierarchy for counterparties TP-9010 to TP- 9060 must = the total amount (T935) For Debt securities issued and other liabilities HFT FVO, the analysis of the fair value hierarchy must = the total amount (F00, F99) For Debt securities issued and other liabilities AC the sum of the detail by fair value hierarchy must = the total amount (T935) Other assets/liabilities For PPE and other intangible assets, the carrying amount must be = to the sum of the revaluation model + the cost model (F99=T555+T550) For investment property, the carrying amount must be = to the sum of the fair value model + the cost model (F99=T555+T560) For pensions and other employment benefit obligations, the present value at closing must = the sum of present value at opening balance and movements analyses Profit or Loss 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) For interest income and expenses L&A HTM, the breakdown by counterparties TP-9010 to TP-9060 must = the total amount (Y99) For gains or losses on financial assets / liabilities, the breakdown by risk must = the total amount (Y99) For fee and commission income & expenses, the breakdown by product for codified counterparties must = the total amount of each counterparty (Y99) For fee and commission income & expenses, the breakdown by product for counterparties TP-9010 to TP-9060 must = the total amount (Y99) 53

PF70-016 P-F80 PF80-002 PF80-004 PF80-006 PF80-008 PF80-010 PF80-012 PF80-016 PF80-018 PF80-020 PF80-022 PF80-024 PF80-026 PF80-028 PF80-030 PF80-032 Pension and similar expense + share-based payment must be >= to the carrying amount of staff expenses (Y99 <= T725 + T720) Other disclosures 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.) 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) 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) For loans commitments given exposures with forbearance measures performing, the impairment must be <= to the gross carrying amount (T440<=T420) 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) 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) 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) 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) 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) 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) 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 For PPE, the collateral carrying amount obtained by taking possession during the period [held at the reporting date] must be <= to the carrying amount 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 For L&A, the maximum amount of the collateral or guarantee that can be considered must be <= to the carrying amount (T910<=F99) 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) 54

PF80-034 PF80-036 PF80-038 PF80-040 PF80-042 PF80-044 PF80-050 PF80-052 PF80-054 PF80-056 PF80-058 PF80-060 PF80-062 PF80-064 PF80-066 PF80-068 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) 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) 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 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) 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) For Commitments and guarantees received the breakdown by TP counterparties (TP-9010 to TP-9060) must be = to the total amount (T905, T910) 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) 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 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 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) 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 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 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) 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) 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) 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) 55

PF80-070 PF80-072 PF80-074 PF80-076 PF80-078 PF80-080 PF80-082 PF80-084 PF80-086 PF80-088 PF80-090 PF80-092 PF80-094 PF80-096 PF80-098 PF80-100 PF80-102 PF80-104 PF80-106 PF80-108 PF80-110 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) 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) 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) 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) For the fair value of defined benefit plan, the of which analysis must be <= to the account total For assets involved in the services provided the analysis by product must be = to the total amount For assets involved in the services provided analysed by product, the amount of which entrusted to other entities must be <= to the total amount 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) 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) For interests in unconso structured entities, if the of which liquidity support drawn is <> 0, the FV of liquidity support drawn is <> 0 Derivative assets in unconsolidated structured entities must be <= to the carrying amount of the derivatives in the balance sheet Equity instruments in unconsolidated structured entities must be <= to the carrying amount of the equity instruments in the balance sheet Debt securities in unconsolidated structured entities must be <= to the carrying amount of the debt securities in the balance sheet L&A in unconsolidated structured entities must be <= to the carrying amount of the L&A in the balance sheet Derivative liabilities in unconsolidated structured entities must be <= to the carrying amount of the derivatives in the balance sheet Deposits in unconsolidated structured entities must be <= to the carrying amount of the deposits in the balance sheet Debt securities issued in unconsolidated structured entities must be <= to the carrying amount of the debt securities issued in the balance sheet 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 The financial assets recognised in unconso structured entities must be >= to the interests in unconso structured entities by nature of the activities The nominal amount of off-balance items given in unconso structured entities must be >= to the breakdown of interests in unconso structured entities Breakdown of debt securities and L&A in unconso structured entities must = Interests in unconso structured entities (Of which: liquidity support drawn) 56

PF80-112 PF80-114 PF80-116 PF80-118 PF80-120 PF80-122 PF80-124 PF80-126 PF80-128 PF80-130 PF80-132 PF80-134 PF80-136 PF80-138 PF80-140 J-A10 JA10-002 JA10-004 JA10-006 JA10-008 JA10-010 JA10-012 JA10-014 Breakdown of derivatives, deposits and debt securities issued in unconso structured entities must <= Interests in unconso structured entities carrying amount of financial liabilities For assets and liabilities in unconsolidated structured entities, the analysis by nature of the activities must be = to the total amount For Off balance sheet items in unconsolidated structured entities, the analysis by nature of the activities must be = to the total amount 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 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 For assets, liabilities and off balance sheet items in related parties, the analysis by type of relationship must be <= to the total amount For L&A Households analysed by related parties, the analysis by type of relationship must be <= to the total amount For debt securities issued, the breakdown by related parties must be <= to the carrying amount in the balance sheet 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) 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 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 For expenses and income with related parties, the analysis by type of relationship must be <= to the total amount The dividend income analysed by related parties must be <= to the current period amount of the P&L For each shareholder, by held entity and security code (ISIN), the accumulated equity interest % must be <= to 100% For each shareholder, by held entity, the amount entered by security code (ISIN) on flows T981,T982 should exist Manual journal entries Reclassification between cash flow statement line items should be balanced Reclassification between comprehensive income statement line items should be balanced Reclassification between statement of change in equity line items should be balanced Reclassification between statement of equity line items should be balanced The analysis by share must equal account total for equity accounts impacted by elimination of investment and goodwill booking The correction of the allocation between group and NCI net income should not have any impact on the net income total Breakdown by share of goodwill and bargain purchase must equal account total 57

E. LIST OF AUDIT IDS Code 0PACK01 0PACK11 0PACK91 1ADJ90 1ADJ91 1FVA10 1FVA11 1FVA20 2ELIM10 2ELIM11 3DIS10 3DIS11 3DIV10 3DIV11 3DIV20 3DIV21 3PRO10 3PRO11 3PRO20 3PRO21 4CONS01 4CONS10 4CTA01 4CTA10 4GW10 4GW11 4GW20 4GW21 4INV10 4INV11 4INV20 4INV21 4INV31 4INV32 4NCI-ADJ90 4NCI-CTA10 4NCI-DIS10 4NCI-DIV10 4NCI-DIV20 4NCI-FVA00 Long description Package data Local adjustments to Group accounting policies Package data - Central correction Other adjustments - Central - Auto. Other adjustments - Central - Man. Fair value for incoming entities (central) - Auto. Fair value for incoming entities (central) - Man. Adjustment on incoming entities (central) - Auto. Elimination of intercompany accounts - Auto. Elimination of intercompany accounts - Man. Elimination of internal gains and losses on disposal of assets - Auto. Elimination of internal gains and losses on disposal of assets - Man. Elimination of internal dividends - Auto. Elimination of internal dividends - Man. Currency translation adjustments on dividends - Auto. Currency translation adjustments on dividends - Man. Elimination of internal impairment on investments - Auto. Elimination of internal impairment on investments - Man. Elimination of internal provisions - Auto. Elimination of internal provisions - Man. Consolidation entry not splittable Elimination of subsidiaries' capital and share premium Currency translation adjustments - Equity - Man. Currency translation adjustments - Equity - Auto. Booking of goodwill and bargain purchase - Auto. Booking of goodwill and bargain purchase - Man. Currency translation adjustments on goodwill - Auto. Currency translation adjustments on goodwill - Man. Elimination of investments - Auto. Elimination of investments - Man. Currency translation adjustments on investments - Auto. Currency translation adjustments on investments - Man. Adjustments on gains and losses on disposal of a subsidiary, JV or associate (Local currency) Adjustments on gains and losses on disposal of a subsidiary, JV or associate (Consolidation currency) Other adjustments - NCI Currency translation adjustments - Equity - NCI Elimination of internal gains and losses on disposal of assets - NCI Elimination of internal dividends - NCI Currency translation adjustments on dividends - NCI Fair value/adjust for incoming entities (central) - NCI 58

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. 59

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: TRIGGER: 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 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 S 1.000 TP-999 8.000 S 1.000 S 1.000 P2300CL - Clearing account - Fee and commission At S (Seller) P21000 Fee and commission income B 1.000 B 1.000 TP-999 3.000 P2300CL - Clearing account - Fee and commission B 1.000 Amounts entered in packages (TP-999 is the code used for third parties) Elimination at the seller Elimination at the buyer 60

2. Elimination of Internal Provisions ACCOUNTING PRINCIPLE: Intra-group balances, transactions, income and expenses shall be eliminated (IAS 27). CONFIGURATION PRINCIPLE: TRIGGER: ACCOUNTING SCHEME: Internal provisions are automatically eliminated in full whatever the consolidation method of the entities. Internal provisions entered in book P-A44 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 61

3. Elimination of Internal Dividends ACCOUNTING PRINCIPLE: CONFIGURATION PRINCIPLE : Intra-group balances, transactions, income and expenses shall be eliminated (IAS 27). 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 62

4. Elimination of Internal Capital Gains or Losses ACCOUNTING PRINCIPLE: Intra-group balances, transactions, income and expenses shall be eliminated (IAS 27). CONFIGURATION PRINCIPLE: TRIGGER: 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. 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 63

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 64

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: ACCOUNTING SCHEME: Same example as Form 5. Investments are entered in the account A82100 Investment in subs. JV and assoc. (schedule PA2100 in book P-A20). 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 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) 60 65

7. Currency Translation Adjustment ACCOUNTING PRINCIPLE: CONFIGURATION PRINCIPLE: TRIGGER: ACCOUNTING SCHEME: 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 ) 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. Automatic entries are based on the currency translation flow which is calculated automatically for all balance sheet accounts. 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 66

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 67

G. LIST OF RETRIEVAL SCHEDULES Folder \ Book Schedule C0 Description 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 C11 Annual report 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) 68

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 C31 Accounting reports 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 C41 Control reports 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) 69

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 70

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 71

Folder \ Book Schedule C51-030 Description 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: Offbalance 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 72

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 C51-094B F 40.01 - Group structure: "entity-by-entity" - Held company 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) 73

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 C531 Accounting reports Balances - Closing and FINREP flows C531-05 Balance Sheet by flow FINREP and closing C531-15 Net income (YTD and FINREP flows) C532-05 C532-10 C532 General Ledger - FINREP analyses General ledger by audit ID, partner, country & product,analysis, JE number (closing and FINREP Flows) 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 C532-25 C54 General ledger by audit ID, partner/share/ related parties, JE number Balance sheet Flows) General ledger by audit ID, partner, country & product,analysis, JE number (YTD and Balance sheet flows) Control on FINREP data C54-05 Consolidation control dashboard FINREP - financial assets (Part I) C54-10 C54-15 Consolidation control dashboard FINREP - financial assets AFS LAR HTM Gross value (Part II) 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 C54-30 C6 C61 Consolidation control dashboard FINREP - fin. assets AFS LAR HTM Gross value (Part II)- breakdown by account and partner Control on financial assets - F99 T110 T115 T505 and transferred assets (T6%) by counterparty FINREP/IFRS Reconciliation 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) 74

Folder \ Book Schedule Description C63-15 Balance reconciliation by entity (FINREPYTD vs IFRSYTD) C63-20 One account by case 75