Official Gazette Notification Text
Official TranscriptOfficial Journal EN of the European Union L series 2025/2212 21.11.2025 GUIDELINE(EU) 2025/2212 OF THE EUROPEAN CENTRAL BANK of 2 October 2025 amending Guideline (EU) 2021/833 on statistical information to be reported on consolidated banking data (ECB/2021/14) (ECB/2025/34) THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK, Having regard to the Treaty on the Functioning of the European Union, and...
Official Journal EN of the European Union L series 2025/2212 21.11.2025 GUIDELINE(EU) 2025/2212 OF THE EUROPEAN CENTRAL BANK of 2 October 2025 amending Guideline (EU) 2021/833 on statistical information to be reported on consolidated banking data (ECB/2021/14) (ECB/2025/34) THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK, Having regard to the Treaty on the Functioning of the European Union, and in particular Articles 127(2) and 127(5) thereof, Having regard to the Statute of the European System of Central Banks and of the European Central Bank, and in particular Articles 5.1, 12.1 and 14.3 thereof,
Whereas:
(1) Regulation (EU) 2024/1623 of the European Parliament and of the Council(1) amended Regulation (EU) No 575/2013 of the European Parliament and of the Council(2)to bring class 1 investment firms into the scope of prudential requirements applicable to credit institutions. To support financial stability analysis, macroprudential policy and structural analysis, consolidated banking data need to cover the full spectrum of the Union banking sector and it is therefore necessary to include class 1 investment firms in the statistical aggregates to account for this change. In particular, the benefits of ensuring full coverage of the Union banking sector by including class 1 investment firms in the statistical aggregates are deemed to outweigh the impact on the preservation of the time series continuity.
(2) The compilation of consolidated banking data is, to a large extent, based on bank supervisory data as defined in the reporting frameworks of the European Banking Authority (EBA). With the creation of the Single Supervisory Mechanism, those data have become available to the European Central Bank (ECB) for Member States whose currency is the euro. Under certain circumstances, it is efficient to make use of those data available to the ECB to also perform aggregations required for compiling the statistical information set out in Guideline (EU) 2021/833 of the European Central Bank (ECB/2021/14)(3)through a central IT system. Centralised aggregation of statistics at the ECB can also enhance cross-country consistency of data. Provisions should be introduced to enable the aggregation by the ECB upon request by national central banks (NCBs) and in a manner that preserves accuracy and continuity of the statistical time series and safeguards the timely continuation of the statistical compilation process. Against this background, the ECB should carefully assess the NCBs’ requests to perform the centralised aggregation, verifying its feasibility on a case-by-case basis, and prioritise requests on the basis of specific and objective criteria. In particular, to ensure coverage for all entities within the scope of Guideline (EU) 2021/833 (ECB/2021/14), NCBs should report supplementary data as required.
(3) Where the ECB performs the aggregation through its central IT system, it is also in the position to verify the completeness and reliability of the aggregated statistics. For this reason, it is efficient that the ECB performs the verification of the aggregated statistics, replacing the verification by NCBs. In this respect, as NCBs may be in possession of additional knowledge about individual banking entities, it is necessary that NCBs nominate designated contact persons for sharing that knowledge, where it is of relevance for the ECB’s verification of the aggregated statistics.
(1) Regulation (EU) 2024/1623 of the European Parliament and of the Council of 31 May 2024 amending Regulation (EU) No 575/2013 as regards requirements for credit risk, credit valuation adjustment risk, operational risk, market risk and the output floor (OJ L, 2024/1623, 19.6.2024, ELI: http://data.europa.eu/eli/reg/2024/1623/oj).
(2) Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/575/oj).
(3) Guideline (EU) 2021/833 of the European Central Bank of 26 March 2021 on statistical information to be reported on consolidated banking data (ECB/2021/14) (OJ L 208, 11.6.2021, p. 109, ELI: http://data.europa.eu/eli/guideline/2021/833/oj).
ELI: http://data.europa.eu/eli/guideline/2025/2212/oj 1/313EN OJ L, 21.11.2025
(4) The EBA published reporting framework 4.0(4) providing the standard specifications to support the supervisory reporting obligations, as set by Commission Implementing Regulation (EU) 2024/3117(5), laying down implementing technical standards for the application of Regulation (EU) No 575/2013, as amended by Regulation
(EU) 2024/1623. Adjustments to the reporting requirements set out in Guideline (EU) 2021/833 (ECB/2021/14) are therefore required as a result of the introduction of that reporting framework, in particular in the area of risk exposure amounts. Furthermore, analysis of the usage of the consolidated banking data has revealed that aggregated statistics on large exposures are not essential for the purposes of financial stability analysis, macroprudential policy and structural analysis. It is therefore appropriate to reduce the reporting burden on NCBs by no longer requiring the compilation of such data. Annexes I and II of Guideline (EU) 2021/833 (ECB/2021/14) should therefore be replaced and the statistical information to be reported should be updated. The technical specifications for the reporting of this statistical information are included in operational instructions that are shared with NCBs before every round of production of the statistics.
(5) Therefore, Guideline (EU) 2021/833 (ECB/2021/14) should be amended accordingly,
HAS ADOPTED THIS GUIDELINE:
Article 1 Amendments Guideline (EU) 2021/833 (ECB/2021/14) is amended as follows:
(1) in Article 2, point (1) is replaced by the following: ‘(1) “credit institution” means a credit institution as defined in Article 4(1), point (1), of Regulation (EU) No 575/2013;’;
(2) in Article 2, point (11) is replaced by the following: ‘(11) “financial institution” means a financial institution as defined in Article 4(1), point (26), of Regulation (EU) No 575/2013;’;
(3) in Article 2, point (12) is replaced by the following: ‘(12) “foreign control” means the control, as described in Article 4(1), point (37), of Regulation (EU) No 575/2013, of the entities included in Article 3(1) of this Guideline, by any of the following:
(a) a financial institution established in a Member State other than the Member State of the relevant entity;
(b) a credit institution established in a Member State other than the Member State of the relevant entity;
(c) an institution established in a non-Union country the business of which consists of the activities of a credit institution or a financial institution as defined in points (1) and (11) respectively.’;
(4) in Article 3, paragraph 1 is replaced by the following: ‘1. NCBs shall report to the ECB the statistical information set out in Annex I and Annex II to this Guideline on the number of reporting institutions, profitability and efficiency, balance sheet, asset quality, concentration, liquidity and funding, own funds, risk exposure amounts and solvency in accordance with the technical specifications included in the reporting package shared with the NCBs before each production round. NCBs shall report the statistical information separately, for the groups of institutions specified in paragraph 3, including all of the following:
(a) a Union parent institution on a consolidated basis;
(b) a Union parent financial holding company on a consolidated basis;
(4) Reporting framework 4.0 | European Banking Authority.
(5) Commission Implementing Regulation (EU) 2024/3117 of 29 November 2024 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Commission Implementing Regulation (EU) 2021/451 (OJ L, 2024/3117, 27.12.2024, ELI: http://data.
europa.eu/eli/reg_impl/2024/3117/oj).
2/313 ELI: http://data.europa.eu/eli/guideline/2025/2212/ojEN OJ L, 21.11.2025
(c) a Union parent mixed financial holding company on a consolidated basis;
(d) a parent institution on a sub-consolidated basis;
(e) a parent financial holding company on a sub-consolidated basis;
(f) a parent mixed financial holding company on a sub-consolidated basis;
(g) a credit institution that does not form part of the consolidated or sub-consolidated basis of an institution referred to in points (a) to (f) in any Member State;
(h) a credit institution, where both of the following apply:
(i) the credit institution does not form part of the consolidated or sub-consolidated basis of an institution referred to in points (a) to (f) established in the Member State of the credit institution;
(ii) the credit institution forms part of the consolidated or sub-consolidated basis of an institution referred to in points (a) to (f) established in a Member State other than the Member State of the credit institution;
(i) a branch established in the Union where its parent is not established in the same Member State.’;
(5) in Article 3, paragraph 2 is replaced by the following: ‘2. The statistical information to be reported pursuant to paragraph 1 shall be based on the information collected by NCBs pursuant to Commission Implementing Regulation (EU) 2024/3117(*), Regulation (EU) 2015/534 of the European Central Bank (ECB/2015/13), and related national instruments. NCBs shall aggregate that information for the purposes of this Guideline unless Article 3a(1) applies.
_____________ (*) Commission Implementing Regulation (EU) 2024/3117 of 29 November 2024 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Commission Implementing Regulation (EU) 2021/451 (OJ L, 2024/3117, 27.12.2024, ELI: http://data.europa.eu/eli/reg_impl/2024/ 3117/oj).’;
(6) in Article 3, paragraph 5 is replaced by the following: ‘5. NCBs shall provide explanations to the ECB describing any deviation from the reporting standards applied pursuant to Commission Implementing Regulation (EU) 2024/3117, Regulation (EU) 2015/534 of the European Central Bank (ECB/2015/13) or in the related national instruments referred to in paragraph 2, without undue delay.’;
(7) the following Article 3a is inserted: ‘Article 3a Aggregation by the ECB
1. The ECB shall aggregate the statistical information collected pursuant to Commission Implementing Regulation
(EU) 2024/3117, Regulation (EU) 2015/534 of the European Central Bank (ECB/2015/13) as referred to in Article 3(2), and the statistical information referred to in paragraph 2, point (a), of this Article, where all of the
following conditions are met:
(a) NCBs make a written request to the ECB that the ECB is to carry out the aggregation, including a proposal for an implementation timetable;
(b) the ECB assesses requests received from NCBs on the basis of the following criteria:
(i) eligibility criteria:
(1) the requesting NCB is capable of reporting the complete set of information required for the aggregations referred to in Article 3(2) for all entities listed in Article 3(1);
(2) the requesting NCB designates one or more contact persons, amongst its staff, responsible for answering questions from the ECB concerning the entities listed in Article 3(1);
ELI: http://data.europa.eu/eli/guideline/2025/2212/oj 3/313EN OJ L, 21.11.2025
(ii) assessment criteria:
(1) the extent and level of alignment between historical consolidated banking data aggregates calculated and reported by the requesting NCB pursuant to Article 3 and corresponding outputs calculated by the ECB’s system for carrying out the aggregation is sufficient to preserve continuity in the ECB statistical time series;
(2) sufficient resources are available, at the level of both the ECB and the requesting NCB, to safeguard the timely continuation of the compilation of the statistics;
(3) the proposal for an implementation timetable can be implemented, subject to any changes that are necessary to address resource constraints of the ECB;
(iii) prioritisation criterion:
(1) the date on which the request was received by the ECB. Where requests are assessed in accordance with the criteria set out in points (i) and (ii) as being of equal merit, the ECB shall prioritise the earlier requests;
(c) the ECB accepts an NCB’s request to carry out the aggregation where it concludes that the criteria specified in point (b) are met.
2. Where the ECB aggregates, pursuant to paragraph 1, the statistical information referred to in Article 3(2) for all entities listed in Article 3(1), the NCB shall:
(a) supplement that information as required;
(b) transmit the information via means specified by the ECB and in accordance with the definitions, remittance dates, data quality and transmission format set out in Decision (EU) 2023/1681 of the European Central Bank (ECB/2023/18)(*)and Regulation (EU) 2015/534 (ECB/2015/13);
(c) report and transmit the information to the ECB, in accordance with points (a) and (b), until either the ECB or the relevant NCB notifies the other party of its intention that the NCB shall report aggregated statistical information pursuant to Article 3 and the other party accepts. The NCB and the ECB shall then determine the timetable for the NCB to begin reporting aggregated statistical information.
_____________ (*) Decision (EU) 2023/1681 of the European Central Bank of 17 August 2023 on the provision to the European Central Bank of supervisory data reported to the national competent authorities by the supervised entities (ECB/2023/18) (OJ L 216, 1.9.2023, p. 105, ELI: http://data.europa.eu/eli/dec/2023/1681/oj).’;
(8) in Article 4, paragraph 1 is replaced by the following: ‘1. Where NCBs report aggregated statistical information on consolidated banking data pursuant to Article 3, they
shall report that information on a quarterly basis and in accordance with the following timetable:
(a) a full dataset shall be reported for end-of-year statistical information by mid-May of the year following the year to which the information relates, using the annual template set out in Annex I to this Guideline;
(b) the end-March, end-June and end-September statistical information shall be reported in early July, October and January, respectively, using the quarterly template set out in Annex II to this Guideline.’;
(9) in Article 5, paragraph 1 is replaced by the following: ‘1. NCBs, and, where Article 3a(1) applies, the ECB, may revise the latest and previous quarter’s statistical information before the next reporting deadline, during regular reporting.’;
(10) in Article 5, paragraph 2 is replaced by the following: ‘2. NCBs, and, where Article 3a(1) applies, the ECB, may revise statistical information covering previous reference periods at any time where this significantly improves the quality of that information.’;
4/313 ELI: http://data.europa.eu/eli/guideline/2025/2212/ojEN OJ L, 21.11.2025
(11) in Article 6, paragraph 1 is replaced by the following: ‘1. Without prejudice to Regulation (EC) No 2533/98, NCBs shall monitor and verify the quality, completeness and reliability of statistical information reported to the ECB pursuant to this Guideline.
The first subparagraph shall not apply where the ECB aggregates statistical information pursuant to Article 3a.’;
(12) in Article 6, the following paragraph 3 is added: ‘3. Where the ECB aggregates statistical information pursuant to Article 3a, the ECB shall verify the quality, completeness and reliability of the statistical aggregates.
Where the ECB requests clarifications concerning the quality, completeness and reliability of the data transmitted in accordance with Article 3a(2), the contact person(s), designated by the relevant NCB in accordance with Article 3a(1), point (b)(i)(2), shall respond without undue delay.’;
(13) in Article 7, paragraph 1 is replaced by the following: ‘1. NCBs shall transmit the statistical information to be reported pursuant to Article 3 electronically, using the means specified by the ECB. The statistical message format developed for this electronic exchange of statistical information shall be the format agreed by the ESCB.’;
(14) in Article 7, paragraph 2 is deleted;
(15) Annexes I and II are replaced by the Annexes to this Guideline.
Article 2 Taking effect This Guideline shall take effect on the day of its notification to the national central banks of the Member States whose currency is the euro.
Article 3 Addressees This Guideline is addressed to all Eurosystem central banks.
Done at Frankfurt am Main, 2 October 2025.
For the Governing Council of the ECB The President of the ECB Christine LAGARDE
ELI: http://data.europa.eu/eli/guideline/2025/2212/oj 5/313ANNEX I The data identified in white cells is reported on a mandatory basis.
The data identified in grey cells is reported on a voluntary basis. NCBs can report it, if available.
REPORTERS Domestic banking groups SSM Categories
(consolidated) and stand-alone banks Foreign Foreign EA Foreign non-EU Foreign EU Foreign EU Foreign EA non-EU controlled
Section LE. controlled controlled controlled controlled controlled subsidiaries Less- Reporting A. Large B. Medium C. Small subsidiaries subsidiaries branches branches Significant branches (sub- Significant population (subconsolidated or (subconsolidated or (stand (stand (stand consolidated stand alone) stand alone) alone) alone) alone) or stand alone) No. of stand alone credit institutions No. of credit institutions consolidated in banking groups No. of banking groups Total number of credit institutions 6/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025PROFITABILITY AND EFFICIENCY - IFRS FINREP Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Interest income Financial assets held for trading Non-trading financial assets mandatorily at fair value through profit or loss Financial assets designated at fair value through profit or loss Financial assets at fair value through other comprehensive income Financial assets at amortised cost Derivatives - Hedge accounting, interest rate risk Other assets Interest income on liabilities
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 7/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) (Interest expenses) (Financial liabilities held for trading ) (Financial liabilities designated at fair value through profit or loss) (Financial liabilities measured at amortised cost) (Derivatives - Hedge accounting, interest rate risk) (Other liabilities) (Interest expense on assets) (Expenses on share capital repayable on demand) Dividend income Fee and commission income 8/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) (Fee and commission expenses) Gains or (-) losses on derecognition of financial assets & liabilities not measured at fair value through profit or loss Gains or (-) losses on financial assets and liabilities held for trading, net Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 9/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Gains or (-) losses from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net Other operating income (Other operating expenses) Total operating income, net (Administration costs) (Staff expenses) (Other administrative expenses)
(Depreciation) 10/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Modification gains or (-) losses, net (Provisions or (-) reversal of provisions) (Commitments and guarantees given) (Other provisions) (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) (Financial assets at fair value through other comprehensive income) (Financial assets at amortised cost)
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 11/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) (Impairment or (-) reversal of impairment on non-financial assets) (Property, plant and equipment) (Investment properties)
(Goodwill) (Intangible assets [other than goodwill])
(Other) Negative goodwill recognised in profit or loss 12/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS (Tax expense or (-) income related to profit or loss from continuing operations)
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 13/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or (-) loss after tax from discontinued operations Profit or (-) loss before tax from discontinued operations (Tax expense or (-) income related to discontinued operations) PROFIT OR (-) LOSS FOR THE YEAR attributable to minority interest Attributable to owners of the parent 14/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025PROFITABILITY AND EFFICIENCY - GAAP FINREP Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Interest income (Interest expenses) Dividend income Fee and commission income (Fee and commission expenses) Gains or (-) losses on derecognition of financial assets & liabilities not measured at fair value through profit or loss Gains or (-) losses on trading financial assets and liabilities, net
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 15/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net Gains or (-) losses on non-trading financial assets and liabilities, net Gains or (-) losses from hedge accounting, net Exchange differences, net Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net Gains (losses) on derecognition of assets other than held for sale, net 16/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Other operating income (Other operating expenses) Total operating income, net (Administration costs) (Staff expenses) (Other administrative expenses)
(Depreciation) Modification gains or (-) losses, net (Provisions or (-) reversal of provisions) (Commitments and guarantees given) (Other provisions)
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 17/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) (Increases or (-) decreases of the fund for general banking risks, net) (Impairment on financial assets not measured at fair value through profit or loss) (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) (Impairment or (-) reversal of impairment on non-financial assets) (Property, plant and equipment) (Investment properties)
(Goodwill) 18/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) (Intangible assets [other than goodwill])
(Other) Negative goodwill recognised in profit or loss Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 19/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) (Tax expense or (-) income related to profit or loss from continuing operations) PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS Extraordinary profit or (-) loss after tax Extraordinary profit or loss before tax (Tax expense or (-) income related to extraordinary profit or loss) PROFIT OR (-) LOSS FOR THE YEAR attributable to minority interest 20/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Attributable to owners of the parent PROFITABILITY AND EFFICIENCY - Non-FINREP/Data point banks Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Net interest income Interest income (Interest expenses) Dividend income Net fee and commission income Fee and commission income
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 21/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) (Fee and commission expenses) Gains or (-) losses on financial instruments and exchange rate differences, excluding impairments Other operating income (Other operating expenses) Total operating income, net (Administration costs) (Staff expenses) (Other administrative expenses)
(Depreciation) 22/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) (Provisions or (-) reversal of provisions) (Impairment on financial assets not measured at fair value through profit or loss) (Impairment or (-) reversal of impairment on non-financial assets) PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS PROFIT OR (-) LOSS FOR THE YEAR
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 23/313 OJ L,
21.11.2025 ENPROFITABILITY AND EFFICIENCY - FULL SAMPLE Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Net interest income Dividend income Net fee and commission income Gains or (-) losses on financial instruments and exchange rate differences, excluding impairments Other operating income Total operating income, net (Total operating expenses) PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS 24/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) PROFIT OR (-) LOSS FOR THE YEAR FINREP-IFRS Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Return on Equity controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant
(RoE) branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) No. of institutions with RoE < 0 No. of institutions with RoE 0-5 % No. of institutions with RoE 5-10 % No. of institutions with RoE 10-15 % No. of institutions with RoE 15-20 %
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 25/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Return on Equity controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant
(RoE) branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) No. of institutions with RoE >20 % % of total banking assets of institutions with RoE < 0 % of total banking assets of institutions with RoE 0-5 % % of total banking assets of institutions with RoE 5-10 % % of total banking assets of institutions with RoE 10-15 % % of total banking assets of institutions with RoE 15-20 % % of total banking assets of institutions with RoE >20 % 26/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025FINREP-GAAP Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Return on Equity controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant
(RoE) branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) No. of institutions with RoE < 0 No. of institutions with RoE 0-5 % No. of institutions with RoE 5-10 % No. of institutions with RoE 10-15 % No. of institutions with RoE 15-20 % No. of institutions with RoE >20 % % of total banking assets of institutions with RoE < 0 % of total banking assets of institutions with RoE 0-5 % % of total banking assets of institutions with RoE 5-10 %
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 27/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Return on Equity controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant
(RoE) branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) % of total banking assets of institutions with RoE 10-15 % % of total banking assets of institutions with RoE 15-20 % % of total banking assets of institutions with RoE >20 % Non-FINREP/Data point banks Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Return on Equity controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant
(RoE) branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) No. of institutions with RoE < 0 No. of institutions with RoE 0-5 % 28/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Return on Equity controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant
(RoE) branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) No. of institutions with RoE 5-10 % No. of institutions with RoE 10-15 % No. of institutions with RoE 15-20 % No. of institutions with RoE >20 % % of total banking assets of institutions with RoE < 0 % of total banking assets of institutions with RoE 0-5 % % of total banking assets of institutions with RoE 5-10 % % of total banking assets of institutions with RoE 10-15 %
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 29/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Return on Equity controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant
(RoE) branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) % of total banking assets of institutions with RoE 15-20 % % of total banking assets of institutions with RoE >20 % Full sample Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Return on Equity controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant (RoE) branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) No. of institutions with RoE < 0 No. of institutions with RoE 0-5 % No. of institutions with RoE 5-10 % No. of institutions with RoE 10-15 % 30/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Return on Equity controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant
(RoE) branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) No. of institutions with RoE 15-20 % No. of institutions with RoE >20 % % of total banking assets of institutions with RoE < 0 % of total banking assets of institutions with RoE 0-5 % % of total banking assets of institutions with RoE 5-10 % % of total banking assets of institutions with RoE 10-15 % % of total banking assets of institutions with RoE 15-20 % % of total banking assets of institutions with RoE >20 %
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 31/313 OJ L,
21.11.2025 ENBALANCE SHEET - IFRS FINREP Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Cash, cash balances at central banks and other demand deposits Financial assets held for trading Derivatives held for trading Equity instruments Debt securities Loans and advances Non-trading financial assets mandatorily at fair value through profit or loss Equity instruments Debt securities Loans and advances 32/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Financial assets designated at fair value through profit or loss Debt securities Loans and advances Financial assets at fair value through other comprehensive income Equity instruments Debt securities Loans and advances Financial assets at amortised cost Debt securities Loans and advances Derivatives– Hedge accounting
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 33/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Fair value changes of the hedged items in portfolio hedge of interest rate risk Investments in associates, subsidiaries and joint ventures Tangible assets Intangible assets Tax assets Current tax assets Deferred tax assets Other assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS 34/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Liabilities A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Financial liabilities held for trading Derivatives held for trading Short positions Deposits Debt securities issued Other financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Deposits Debt securities issued Other financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 35/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Liabilities A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Deposit Debt securities issued Other financial liabilities measured at amortised cost Derivatives– Hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities Current tax liabilities Deferred tax liabilities Other liabilities Share capital repayable on demand (e.g.
cooperative shares) 36/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Liabilities A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Equity and minority controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant interest branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Capital Share premium Equity instruments issued other than capital Other Equity
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 37/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Equity and minority controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant interest branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Accumulated other comprehensive income Retained earnings Revaluation reserves Other Reserves (Treasury shares) Profit or loss attributable to owners of the parent (Interim dividends) Minority interest TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 38/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Loan commitments, non-EU EU EA controlled controlled subsidiaries financial guarantees controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant and other branches branches branches Significant (subconsolidated (subconsolidated consolidated commitments (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Given Loan commitments Financial guarantees Other commitments Received Loan commitments Financial guarantees Other commitments
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 39/313 OJ L,
21.11.2025 ENBALANCE SHEET - GAAP FINREP Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Cash, cash balances at central banks and other demand deposits Financial assets held for trading Derivatives held for trading Equity instruments Debt securities Loans and advances Non-trading non- derivative financial assets measured at fair value through profit or loss Equity instruments Debt securities Loan and advances 40/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Non-trading non- derivative financial assets measured at fair value to equity Equity instruments Debt securities Loan and advances Non-trading debt instruments measured at a cost- based method Equity instruments Debt securities Loans and advances Other non-trading non-derivative financial assets Equity instruments Debt securities Loans and advances
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 41/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Derivatives– Hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Investments in associates, subsidiaries and joint ventures Tangible assets Intangible assets Tax assets Current tax assets Deferred tax assets Other assets Non-current assets and disposal groups classified as held for sale 42/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) (-) Haircuts for trading assets at fair value TOTAL ASSETS Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Liabilities A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Financial liabilities held for trading Derivatives held for trading Short positions Deposits Debt securities issued Other financial liabilities held for trading
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 43/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Liabilities A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Non-trading non- derivative financial liabilities measured at a cost-based method Deposits Debt securities issued Other financial liabilities Derivatives– Hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities Current tax liabilities Deferred tax liabilities Other liabilities 44/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Liabilities A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Share capital repayable on demand (e.g.
cooperative shares) Liabilities included in disposal groups classified as held for sale Haircuts for trading liabilities at fair value TOTAL LIABILITIES Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Equity and minority controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant interest branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Capital Share premium
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 45/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Equity and minority controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant interest branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Equity instruments issued other than capital Other Equity Accumulated other comprehensive income Retained earnings Revaluation reserves Fair value reserves Other Reserves First consolidation differences (Treasury shares) Profit or loss attributable to owners of the parent (Interim dividends) Minority interest 46/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Equity and minority controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant interest branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) TOTAL EQUITY TOTAL LIABILITIES AND EQUITY Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Loan commitments, non-EU EU EA controlled controlled subsidiaries financial guarantees controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant and other branches branches branches Significant (subconsolidated (subconsolidated consolidated commitments (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Given Loan commitments Financial guarantees Other commitments Received Loan commitments Financial guarantees
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 47/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Loan commitments, non-EU EU EA controlled controlled subsidiaries financial guarantees controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant and other branches branches branches Significant (subconsolidated (subconsolidated consolidated commitments (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Other commitments BALANCE SHEET - Non-FINREP/Data point banks Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Cash, cash balances at central banks Loans and advances Debt securities Equity instruments Residual assets TOTAL ASSETS 48/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Memorandum items Financial assets held for trading Investments in associates, subsidiaries and joint ventures Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Liabilities A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Deposits Debt securities issued Provisions Residual liabilities
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 49/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Liabilities A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) TOTAL LIABILITIES Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Equity and minority controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant interest branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Capital TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 50/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025BALANCE SHEET - FULL SAMPLE Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Cash, cash balances at central banks Loans and advances (excluding cash balances at central banks and other demand deposits) Debt securities Equity instruments Residual assets TOTAL ASSETS Memorandum items Financial assets held for trading Investments in associates, subsidiaries and joint ventures
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 51/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Liabilities A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Deposits Debt securities issued Provisions Residual liabilities TOTAL LIABILITIES Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Equity and minority controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant interest branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Capital TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 52/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025BALANCE SHEET - IFRS FINREP Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Loans and advances Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households Debt securities Central banks General governments Credit institutions Other financial corporations
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 53/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Non-financial corporations Equity instruments
of which: credit institutions
of which: other financial corporations
of which: non- financial corporations Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Memorandum items A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Subordinated financial liabilities 54/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Memorandum items A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Deposits Debt securities issued BALANCE SHEET - GAAP FINREP Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Loans and advances Central banks General governments Credit institutions Other financial corporations Non-financial corporations
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 55/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Households Debt securities Central banks General governments Credit institutions Other financial corporations Non-financial corporations Equity instruments
of which: credit institutions
of which: other financial corporations
of which: non- financial corporations 56/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Memorandum items A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Subordinated financial liabilities Deposits Debt securities issued BALANCE SHEET - Non-FINREP/Data point banks Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Loans and advances General governments Central banks Credit institutions Other
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 57/313 OJ L,
21.11.2025 ENBALANCE SHEET - FULL SAMPLE Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Loans and advances General governments Central banks Credit institutions Other FINREP reporters (IFRS and GAAP) Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Forborne exposures A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Cash balances at central banks and other demand deposits - Gross carrying amount of exposures with forbearance measures 58/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Forborne exposures A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Cash balances at central banks and other demand deposits - Gross carrying amount of performing exposures with forbearance measures Cash balances at central banks and other demand deposits - Gross carrying amount of performing exposures with forbearance measures of which under probation Cash balances at central banks and other demand deposits - Gross carrying amount of non-performing exposures with forbearance measures
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 59/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Forborne exposures A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Cash balances at central banks and other demand deposits - Gross carrying amount of non- performing exposures with forbearance measures of which forbearance of non-performing exposures Cash balances at central banks and other demand deposits - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - performing exposures with forebearance measures 60/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Forborne exposures A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Cash balances at central banks and other demand deposits - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures Debt securities - Gross carrying amount of exposures with forbearance measures Debt securities - Gross carrying amount of performing exposures with forbearance measures
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 61/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Forborne exposures A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Debt securities - Gross carrying amount of performing exposures with forbearance measures of which under probation Debt securities - Gross carrying amount of non- performing exposures with forbearance measures Debt securities - Gross carrying amount of non- performing exposures with forbearance measures of which under probation 62/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Forborne exposures A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Debt securities - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - performing exposures with forebearance measures Debt securities - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures Loans and advances - Gross carrying amount of exposures with forbearance measures
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 63/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Forborne exposures A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Loans and advances - Gross carrying amount of performing exposures with forbearance measures Loans and advances - Gross carrying amount of performing exposures with forbearance measures of which under probation Loans and advances - Gross carrying amount of non- performing exposures with forbearance measures Loans and advances - Gross carrying amount of non- performing exposures with forbearance measures of which under probation 64/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Forborne exposures A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Loans and advances - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - performing exposures with forebearance measures Loans and advances - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 65/313 OJ L,
21.11.2025 ENFINREP reporters (IFRS and GAAP) Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Total gross carrying controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant amount of exposures branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Cash balances at central banks and other demand deposits Debt securities Central banks General governments Credit institutions Other financial corporations Non-financial corporations Loans and advances Central banks General governments Credit institutions 66/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Total gross carrying controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant amount of exposures branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Other financial corporations Non-financial corporations Households Off-balance sheet exposures Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Total gross carrying non-EU EU EA controlled controlled subsidiaries amount of controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant performing branches branches branches Significant (subconsolidated (subconsolidated consolidated exposures (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Cash balances at central banks and other demand deposits Debt securities Central banks
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 67/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Total gross carrying non-EU EU EA controlled controlled subsidiaries amount of controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant performing branches branches branches Significant (subconsolidated (subconsolidated consolidated exposures (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) General governments Credit institutions Other financial corporations Non-financial corporations Loans and advances Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households Off-balance sheet exposures 68/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Total gross carrying Foreign Foreign Foreign Foreign non-EU Foreign EU controlled amount of non-EU EU EA controlled controlled subsidiaries performing controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant exposures - Not past branches branches branches Significant (subconsolidated (subconsolidated consolidated due or Past due <= (stand (stand (stand or stand alone) or stand alone) or stand 30 days alone) alone) alone) alone) Cash balances at central banks and other demand deposits Debt securities Central banks General governments Credit institutions Other financial corporations Non-financial corporations Loans and advances Central banks General governments Credit institutions Other financial corporations
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 69/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Total gross carrying Foreign Foreign Foreign Foreign non-EU Foreign EU controlled amount of non-EU EU EA controlled controlled subsidiaries performing controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant exposures - Not past branches branches branches Significant (subconsolidated (subconsolidated consolidated due or Past due <= (stand (stand (stand or stand alone) or stand alone) or stand 30 days alone) alone) alone) alone) Non-financial corporations Households Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Total gross carrying Foreign non-EU Foreign EU controlled non-EU EU EA amount of controlled controlled subsidiaries controlled controlled controlled Less- performing exposures A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant - Past due > 30 days (subconsolidated (subconsolidated consolidated (stand (stand (stand <= 90 days or stand alone) or stand alone) or stand alone) alone) alone) alone) Cash balances at central banks and other demand deposits Debt securities Central banks General governments Credit institutions 70/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Total gross carrying Foreign non-EU Foreign EU controlled non-EU EU EA amount of controlled controlled subsidiaries controlled controlled controlled Less- performing exposures A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant - Past due > 30 days (subconsolidated (subconsolidated consolidated (stand (stand (stand <= 90 days or stand alone) or stand alone) or stand alone) alone) alone) alone) Other financial corporations Non-financial corporations Loans and advances Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 71/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Total gross carrying non-EU EU EA controlled controlled subsidiaries amount of non- controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant performing branches branches branches Significant (subconsolidated (subconsolidated consolidated exposures (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Cash balances at central banks and other demand deposits Debt securities Central banks General governments Credit institutions Other financial corporations Non-financial corporations Loans and advances Central banks General governments Credit institutions Other financial corporations 72/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Total gross carrying non-EU EU EA controlled controlled subsidiaries amount of non- controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant performing branches branches branches Significant (subconsolidated (subconsolidated consolidated exposures (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Non-financial corporations Households Off-balance sheet exposures Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Total gross carrying Foreign EA Foreign Foreign Foreign amount of non- Foreign non-EU Foreign EU controlled non-EU EU EA performing controlled controlled subsidiaries controlled controlled controlled Less- exposures - Unlikely A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant to pay that are not (subconsolidated (subconsolidated consolidated (stand (stand (stand past-due or past-due or stand alone) or stand alone) or stand alone) alone) alone) < = 90 days alone) Cash balances at central banks and other demand deposits Debt securities Central banks General governments
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 73/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Total gross carrying Foreign EA Foreign Foreign Foreign amount of non- Foreign non-EU Foreign EU controlled non-EU EU EA performing controlled controlled subsidiaries controlled controlled controlled Less- exposures - Unlikely A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant to pay that are not (subconsolidated (subconsolidated consolidated (stand (stand (stand past-due or past-due or stand alone) or stand alone) or stand alone) alone) alone) < = 90 days alone) Credit institutions Other financial corporations Non-financial corporations Loans and advances Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households 74/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Total gross carrying Foreign Foreign Foreign Foreign non-EU Foreign EU controlled amount of non- non-EU EU EA controlled controlled subsidiaries performing controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant exposures - Past due branches branches branches Significant (subconsolidated (subconsolidated consolidated > 90 days <= 180 (stand (stand (stand or stand alone) or stand alone) or stand days alone) alone) alone) alone) Cash balances at central banks and other demand deposits Debt securities Central banks General governments Credit institutions Other financial corporations Non-financial corporations Loans and advances Central banks General governments Credit institutions Other financial corporations
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 75/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Total gross carrying Foreign Foreign Foreign Foreign non-EU Foreign EU controlled amount of non- non-EU EU EA controlled controlled subsidiaries performing controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant exposures - Past due branches branches branches Significant (subconsolidated (subconsolidated consolidated > 90 days <= 180 (stand (stand (stand or stand alone) or stand alone) or stand days alone) alone) alone) alone) Non-financial corporations Households Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Total gross carrying Foreign non-EU Foreign EU controlled non-EU EU EA amount of non- controlled controlled subsidiaries controlled controlled controlled Less- performing A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant exposures - Past due (subconsolidated (subconsolidated consolidated (stand (stand (stand > 180 days <= 1 year or stand alone) or stand alone) or stand alone) alone) alone) alone) Cash balances at central banks and other demand deposits Debt securities Central banks General governments Credit institutions 76/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Total gross carrying Foreign non-EU Foreign EU controlled non-EU EU EA amount of non- controlled controlled subsidiaries controlled controlled controlled Less- performing A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant exposures - Past due (subconsolidated (subconsolidated consolidated (stand (stand (stand > 180 days <= 1 year or stand alone) or stand alone) or stand alone) alone) alone) alone) Other financial corporations Non-financial corporations Loans and advances Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 77/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Total gross carrying Foreign non-EU Foreign EU controlled non-EU EU EA amount of non- controlled controlled subsidiaries controlled controlled controlled Less- performing A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant exposures - Past due (subconsolidated (subconsolidated consolidated (stand (stand (stand > 1 year or stand alone) or stand alone) or stand alone) alone) alone) alone) Cash balances at central banks and other demand deposits Debt securities Central banks General governments Credit institutions Other financial corporations Non-financial corporations Loans and advances Central banks General governments Credit institutions Other financial corporations 78/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Total gross carrying Foreign non-EU Foreign EU controlled non-EU EU EA amount of non- controlled controlled subsidiaries controlled controlled controlled Less- performing A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant exposures - Past due (subconsolidated (subconsolidated consolidated (stand (stand (stand > 1 year or stand alone) or stand alone) or stand alone) alone) alone) alone) Non-financial corporations Households Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Total gross carrying Foreign non-EU Foreign EU controlled non-EU EU EA amount of non- controlled controlled subsidiaries controlled controlled controlled Less- performing A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant exposures - Of (subconsolidated (subconsolidated consolidated (stand (stand (stand
which: defaulted or stand alone) or stand alone) or stand alone) alone) alone) alone) Cash balances at central banks and other demand deposits Debt securities Central banks General governments Credit institutions
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 79/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Total gross carrying Foreign non-EU Foreign EU controlled non-EU EU EA amount of non- controlled controlled subsidiaries controlled controlled controlled Less- performing A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant exposures - Of (subconsolidated (subconsolidated consolidated (stand (stand (stand
which: defaulted or stand alone) or stand alone) or stand alone) alone) alone) alone) Other financial corporations Non-financial corporations Loans and advances Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households 80/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Accumulated Foreign Foreign Foreign Foreign non-EU Foreign EU controlled impairment, non-EU EU EA controlled controlled subsidiaries accumulated changes controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant in fair value due to branches branches branches Significant (subconsolidated (subconsolidated consolidated credit risk and (stand (stand (stand or stand alone) or stand alone) or stand provisions alone) alone) alone) alone) Cash balances at central banks and other demand deposits Debt securities Central banks General governments Credit institutions Other financial corporations Non-financial corporations Loans and advances Central banks General governments Credit institutions Other financial corporations
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 81/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Accumulated Foreign Foreign Foreign Foreign non-EU Foreign EU controlled impairment, non-EU EU EA controlled controlled subsidiaries accumulated changes controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant in fair value due to branches branches branches Significant (subconsolidated (subconsolidated consolidated credit risk and (stand (stand (stand or stand alone) or stand alone) or stand provisions alone) alone) alone) alone) Non-financial corporations Households Off-balance sheet exposures Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Accumulated Foreign EA impairment, Foreign Foreign Foreign Foreign non-EU Foreign EU controlled accumulated changes non-EU EU EA controlled controlled subsidiaries in fair value due to controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant credit risk and branches branches branches Significant (subconsolidated (subconsolidated consolidated provisions on (stand (stand (stand or stand alone) or stand alone) or stand performing alone) alone) alone) alone) exposures Cash balances at central banks and other demand deposits Debt securities Central banks General governments 82/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Accumulated Foreign EA impairment, Foreign Foreign Foreign Foreign non-EU Foreign EU controlled accumulated changes non-EU EU EA controlled controlled subsidiaries in fair value due to controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant credit risk and branches branches branches Significant (subconsolidated (subconsolidated consolidated provisions on (stand (stand (stand or stand alone) or stand alone) or stand performing alone) alone) alone) alone) exposures Credit institutions Other financial corporations Non-financial corporations Loans and advances Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households Off-balance sheet exposures
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 83/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Accumulated Foreign EA impairment, Foreign Foreign Foreign Foreign non-EU Foreign EU controlled accumulated changes non-EU EU EA controlled controlled subsidiaries in fair value due to controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant credit risk and branches branches branches Significant (subconsolidated (subconsolidated consolidated provisions on non- (stand (stand (stand or stand alone) or stand alone) or stand performing alone) alone) alone) alone) exposures Cash balances at central banks and other demand deposits Debt securities Central banks General governments Credit institutions Other financial corporations Non-financial corporations Loans and advances Central banks General governments Credit institutions Other financial corporations 84/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Accumulated Foreign EA impairment, Foreign Foreign Foreign Foreign non-EU Foreign EU controlled accumulated changes non-EU EU EA controlled controlled subsidiaries in fair value due to controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant credit risk and branches branches branches Significant (subconsolidated (subconsolidated consolidated provisions on non- (stand (stand (stand or stand alone) or stand alone) or stand performing alone) alone) alone) alone) exposures Non-financial corporations Households Off-balance sheet exposures Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA Collateral received controlled controlled subsidiaries controlled controlled controlled Less- on non-performing A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant exposures (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Cash balances at central banks and other demand deposits Debt securities Central banks General governments
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 85/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA Collateral received controlled controlled subsidiaries controlled controlled controlled Less- on non-performing A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant exposures (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Credit institutions Other financial corporations Non-financial corporations Loans and advances Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households Off-balance sheet exposures 86/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Financial guarantees non-EU EU EA controlled controlled subsidiaries received on non- controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant performing branches branches branches Significant (subconsolidated (subconsolidated consolidated exposures (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Cash balances at central banks and other demand deposits Debt securities Central banks General governments Credit institutions Other financial corporations Non-financial corporations Loans and advances Central banks General governments Credit institutions Other financial corporations
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 87/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Financial guarantees non-EU EU EA controlled controlled subsidiaries received on non- controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant performing branches branches branches Significant (subconsolidated (subconsolidated consolidated exposures (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Non-financial corporations Households Off-balance sheet exposures IFRS-FINREP Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Gross carrying Foreign Foreign Foreign Foreign non-EU Foreign EU controlled amount - Assets non-EU EU EA controlled controlled subsidiaries without significant controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant increase in credit branches branches branches Significant (subconsolidated (subconsolidated consolidated risk since initial (stand (stand (stand or stand alone) or stand alone) or stand recognition (Stage 1) alone) alone) alone) alone) Financial assets at amortised cost Debt securities Loans and advances 88/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Gross carrying Foreign Foreign Foreign Foreign non-EU Foreign EU controlled amount - Assets non-EU EU EA controlled controlled subsidiaries without significant controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant increase in credit branches branches branches Significant (subconsolidated (subconsolidated consolidated risk since initial (stand (stand (stand or stand alone) or stand alone) or stand recognition (Stage 1) alone) alone) alone) alone) Financial assets at fair value through other comprehensive income Debt securities Loans and advances Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Gross carrying Foreign EA Foreign Foreign Foreign amount - Assets with Foreign non-EU Foreign EU controlled non-EU EU EA significant increase controlled controlled subsidiaries controlled controlled controlled Less- in credit risk since A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant initial recognition (subconsolidated (subconsolidated consolidated (stand (stand (stand but not credit- or stand alone) or stand alone) or stand alone) alone) alone) impaired (Stage 2) alone) Financial assets at amortised cost Debt securities Loans and advances
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 89/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Gross carrying Foreign EA Foreign Foreign Foreign amount - Assets with Foreign non-EU Foreign EU controlled non-EU EU EA significant increase controlled controlled subsidiaries controlled controlled controlled Less- in credit risk since A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant initial recognition (subconsolidated (subconsolidated consolidated (stand (stand (stand but not credit- or stand alone) or stand alone) or stand alone) alone) alone) impaired (Stage 2) alone) Financial assets at fair value through other comprehensive income Debt securities Loans and advances Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Gross carrying non-EU EU EA controlled controlled subsidiaries amount - Credit- controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant impaired assets branches branches branches Significant (subconsolidated (subconsolidated consolidated (Stage 3) (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Financial assets at amortised cost Debt securities Loans and advances 90/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Gross carrying non-EU EU EA controlled controlled subsidiaries amount - Credit- controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant impaired assets branches branches branches Significant (subconsolidated (subconsolidated consolidated (Stage 3) (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Financial assets at fair value through other comprehensive income Debt securities Loans and advances Domestic banking groups
(consolidated) and stand-alone banks Accumulated Foreign Foreign Foreign EA Foreign Foreign non-EU Foreign EU impairment - Assets non-EU EU controlled EA controlled controlled without significant controlled controlled subsidiaries controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries Significant increase in credit branches branches (subconsoli branches significant (subconsolidated (subconsolidated risk since initial (stand (stand dated or (stand or stand alone) or stand alone) recognition (Stage 1) alone) alone) stand alone) alone) Financial assets at amortised cost Debt securities Loans and advances
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 91/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone banks Accumulated Foreign Foreign Foreign EA Foreign Foreign non-EU Foreign EU impairment - Assets non-EU EU controlled EA controlled controlled without significant controlled controlled subsidiaries controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries Significant increase in credit branches branches (subconsoli branches significant (subconsolidated (subconsolidated risk since initial (stand (stand dated or (stand or stand alone) or stand alone) recognition (Stage 1) alone) alone) stand alone) alone) Financial assets at fair value through other comprehensive income Debt securities Loans and advances Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Accumulated Foreign EA impairment - Assets Foreign Foreign Foreign Foreign non-EU Foreign EU controlled with significant non-EU EU EA controlled controlled subsidiaries increase in credit controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant risk since initial branches branches branches Significant (subconsolidated (subconsolidated consolidated recognition but not (stand (stand (stand or stand alone) or stand alone) or stand credit-impaired alone) alone) alone) alone) (Stage 2) Financial assets at amortised cost Debt securities Loans and advances 92/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Accumulated Foreign EA impairment - Assets Foreign Foreign Foreign Foreign non-EU Foreign EU controlled with significant non-EU EU EA controlled controlled subsidiaries increase in credit controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant risk since initial branches branches branches Significant (subconsolidated (subconsolidated consolidated recognition but not (stand (stand (stand or stand alone) or stand alone) or stand credit-impaired alone) alone) alone) alone) (Stage 2) Financial assets at fair value through other comprehensive income Debt securities Loans and advances Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Accumulated non-EU EU EA controlled controlled subsidiaries impairment - Credit- controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant impaired assets branches branches branches Significant (subconsolidated (subconsolidated consolidated (Stage 3) (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Financial assets at amortised cost Debt securities Loans and advances
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 93/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Accumulated non-EU EU EA controlled controlled subsidiaries impairment - Credit- controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant impaired assets branches branches branches Significant (subconsolidated (subconsolidated consolidated (Stage 3) (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Financial assets at fair value through other comprehensive income Debt securities Loans and advances GAAP-FINREP Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Impaired debt Foreign EA Foreign Foreign Foreign instruments - Non- Foreign non-EU Foreign EU controlled non-EU EU EA trading non- controlled controlled subsidiaries controlled controlled controlled Less- derivative debt A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant instruments (subconsolidated (subconsolidated consolidated (stand (stand (stand measured at a cost- or stand alone) or stand alone) or stand alone) alone) alone) based method alone) Total gross carrying amount of impaired assets Debt securities Loans and advances 94/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Impaired debt Foreign EA Foreign Foreign Foreign instruments - Non- Foreign non-EU Foreign EU controlled non-EU EU EA trading non- controlled controlled subsidiaries controlled controlled controlled Less- derivative debt A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant instruments (subconsolidated (subconsolidated consolidated (stand (stand (stand measured at a cost- or stand alone) or stand alone) or stand alone) alone) alone) based method alone) Specific allowances for credit risk Debt securities Loans and advances General allowances for credit risk and banking risk affecting carrying amount Debt securities Loans and advances
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 95/313 OJ L,
21.11.2025 ENNon-FINREP/Data point banks Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Non-performing controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant exposures branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Gross carrying amount Performing exposures Non-performing exposures Forborne exposures Accumulated impairment, accumulated changes in fair value due to credit risk and provisions 96/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Geographical concentration Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Total original controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant exposure value branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) AT BE BG HR CY CZ DK EE FI FR DE EL HU IE IT LV LT LU MT NL PL
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 97/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Total original controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant exposure value branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) PT RO SK SI ES SE UK NO US (United States) HK (Hong Kong) BR (Brazil) CN (China) JP (Japan) CH (Switzerland) MX (Mexico) AU (Australia) SG (Singapore) TR (Turkey) RU (Russian federation) 98/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Total original controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant exposure value branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) KY (Cayman Islands) IN (India) KR (South Korea) ZA (South Africa) CA (Canada) Memorandum items Non-domestic original exposure Total original exposure Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Total exposures in controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant default branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or sta.nd alone) or stand alone) or stand alone) alone) alone) alone) AT
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 99/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Total exposures in controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant default branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or sta.nd alone) or stand alone) or stand alone) alone) alone) alone) BE BG HR CY CZ DK EE FI FR DE EL HU IE IT LV LT LU MT NL PL PT RO 100/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Total exposures in controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant default branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or sta.nd alone) or stand alone) or stand alone) alone) alone) alone) SK SI ES SE UK NO US (United States) HK (Hong Kong) BR (Brazil) CN (China) JP (Japan) CH (Switzerland) MX (Mexico) AU (Australia) SG (Singapore) TR (Turkey) RU (Russian federation) KY (Cayman Islands) IN (India)
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 101/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Total exposures in controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant default branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or sta.nd alone) or stand alone) or stand alone) alone) alone) alone) KR (South Korea) ZA (South Africa) CA (Canada) Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Total exposure value A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) AT BE BG HR CY CZ DK EE FI FR 102/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Total exposure value A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) DE EL HU IE IT LV LT LU MT NL PL PT RO SK SI ES SE UK NO US (United States) HK (Hong Kong)
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 103/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Total exposure value A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) BR (Brazil) CN (China) JP (Japan) CH (Switzerland) MX (Mexico) AU (Australia) SG (Singapore) TR (Turkey) RU (Russian federation) KY (Cayman Islands) IN (India) KR (South Korea) ZA (South Africa) CA (Canada) 104/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Total exposures non-EU EU EA controlled controlled subsidiaries collateralized by controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant immovable branches branches branches Significant (subconsolidated (subconsolidated consolidated residential property (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) AT BE BG HR CY CZ DK EE FI FR DE EL HU IE IT LV LT LU MT NL PL PT
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 105/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Total exposures non-EU EU EA controlled controlled subsidiaries collateralized by controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant immovable branches branches branches Significant (subconsolidated (subconsolidated consolidated residential property (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) RO SK SI ES SE Non-EU countries Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Total exposures non-EU EU EA controlled controlled subsidiaries collateralized by controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant immovable branches branches branches Significant (subconsolidated (subconsolidated consolidated commercial property (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) AT BE BG HR CY CZ DK 106/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Total exposures non-EU EU EA controlled controlled subsidiaries collateralized by controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant immovable branches branches branches Significant (subconsolidated (subconsolidated consolidated commercial property (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) EE FI FR DE EL HU IE IT LV LT LU MT NL PL PT RO SK SI ES SE
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 107/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Total exposures non-EU EU EA controlled controlled subsidiaries collateralized by controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant immovable branches branches branches Significant (subconsolidated (subconsolidated consolidated commercial property (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Non-EU countries FINREP reporters (IFRS and GAAP) Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Domestic activities A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Loans and advances Debt securities Total assets Deposits Debt securities issued Total liabilities Interest income (Interest expense) 108/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Domestic activities A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Total operating income, net Profit or loss for the year Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Non-domestic controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant activities branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Loans and advances Debt securities Total assets Deposits Debt securities issued Total liabilities Interest income
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 109/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Non-domestic controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant activities branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) (Interest expense) Total operating income, net Profit or loss for the year FINREP reporters (IFRS and GAAP) Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Exposures to central controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant banks branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) On demand [call] and short notice [current account] Credit card debt Finance leases Reverse repurchase loans 110/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Exposures to central controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant banks branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Other term loans Advances that are not loans LOANS AND ADVANCES
of which: other collateralized loans Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Exposures to general controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant governments branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) On demand [call] and short notice [current account] Credit card debt Trade receivables Finance leases
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 111/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Exposures to general controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant governments branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Reverse repurchase loans Other term loans Advances that are not loans LOANS AND ADVANCES
of which: mortgage loans [Loans collateralized by immovable property]
of which: other collateralized loans 112/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Exposures to credit controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant institutions branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) On demand [call] and short notice [current account] Credit card debt Trade receivables Finance leases Reverse repurchase loans Other term loans Advances that are not loans LOANS AND ADVANCES
of which: mortgage loans [Loans collateralized by immovable property]
of which: other collateralized loans
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 113/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA Exposures to other controlled controlled subsidiaries controlled controlled controlled Less- financial A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant corporations (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) On demand [call] and short notice [current account] Credit card debt Trade receivables Finance leases Reverse repurchase loans Other term loans Advances that are not loans LOANS AND ADVANCES
of which: mortgage loans [Loans collateralized by immovable property]
of which: other collateralized loans 114/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA Exposures to other controlled controlled subsidiaries controlled controlled controlled Less- financial A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant corporations (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Memorandum
items: Maximum amount of the collateral/guarantee that can be considered Loans collateralized by immovable property Other collateralized loans Financial guarantees received Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA Exposures to non- controlled controlled subsidiaries controlled controlled controlled Less- financial A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant corporations (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) On demand [call] and short notice [current account]
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 115/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA Exposures to non- controlled controlled subsidiaries controlled controlled controlled Less- financial A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant corporations (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Credit card debt Trade receivables Finance leases Reverse repurchase loans Other term loans Advances that are not loans LOANS AND ADVANCES
of which: mortgage loans [Loans collateralized by immovable property]
of which: other collateralized loans
of which: project finance loans 116/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA Exposures to non- controlled controlled subsidiaries controlled controlled controlled Less- financial A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant corporations (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Memorandum
items: Maximum amount of the collateral/guarantee that can be considered Loans collateralized by immovable property Other collateralized loans Financial guarantees received Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Exposures to controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant households branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) On demand [call] and short notice [current account]
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 117/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Exposures to controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant households branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Credit card debt Trade receivables Finance leases Reverse repurchase loans Other term loans Advances that are not loans LOANS AND ADVANCES
of which: mortgage loans [Loans collateralized by immovable property]
of which: other collateralized loans
of which: credit for consumption
of which: lending for house purchase 118/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Exposures to controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant households branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Memorandum
items: Maximum amount of the collateral/guarantee that can be considered Loans collateralized by immovable property Other collateralized loans Financial guarantees received FINREP reporters (IFRS and GAAP) Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Loans and advances non-EU EU EA controlled controlled subsidiaries to non-financial controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant corporations - Gross branches branches branches Significant (subconsolidated (subconsolidated consolidated carrying amount (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) A Agriculture, forestry and fishing
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 119/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Loans and advances non-EU EU EA controlled controlled subsidiaries to non-financial controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant corporations - Gross branches branches branches Significant (subconsolidated (subconsolidated consolidated carrying amount (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) B Mining and quarrying C Manufacturing D Electricity, gas, steam and air conditioning supply E Water supply F Construction G Wholesale and retail trade H Transport and storage I Accommodation and food service activities J Information and communication K Financial and insurance activities L Real estate activities M Professional, scientific and technical activities 120/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Loans and advances non-EU EU EA controlled controlled subsidiaries to non-financial controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant corporations - Gross branches branches branches Significant (subconsolidated (subconsolidated consolidated carrying amount (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) N Administrative and support service activities O Public administration and defence, compulsory social security P Education Q Human health services and social work activities R Arts, entertainment and recreation S Other services
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 121/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Accumulated Foreign EA impairment and Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Accumulated non-EU EU EA controlled controlled subsidiaries negative changes in controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant fair value due to branches branches branches Significant (subconsolidated (subconsolidated consolidated credit risk on non- (stand (stand (stand or stand alone) or stand alone) or stand performing alone) alone) alone) alone) exposures A Agriculture, forestry and fishing B Mining and quarrying C Manufacturing D Electricity, gas, steam and air conditioning supply E Water supply F Construction G Wholesale and retail trade H Transport and storage I Accommodation and food service activities J Information and communication K Financial and insurance activities 122/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Accumulated Foreign EA impairment and Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Accumulated non-EU EU EA controlled controlled subsidiaries negative changes in controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant fair value due to branches branches branches Significant (subconsolidated (subconsolidated consolidated credit risk on non- (stand (stand (stand or stand alone) or stand alone) or stand performing alone) alone) alone) alone) exposures L Real estate activities M Professional, scientific and technical activities N Administrative and support service activities O Public administration and defence, compulsory social security P Education Q Human health services and social work activities R Arts, entertainment and recreation S Other services
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 123/313 OJ L,
21.11.2025 ENFUNDING CONCENTRATION FINREP reporters (IFRS and GAAP) Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Carrying amount controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant (FINREP-IFRS) branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Derivatives Short positions Equity instruments Debt securities Deposits Central banks Current accounts / overnight deposits Deposits with agreed maturity Deposits redeemable at notice Repurchase agreements General governments 124/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Carrying amount controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant (FINREP-IFRS) branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Current accounts / overnight deposits Deposits with agreed maturity Deposits redeemable at notice Repurchase agreements Credit institutions Current accounts/ overnight deposits Deposits with agreed maturity Deposits redeemable at notice Repurchase agreements Other financial corporations
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 125/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Carrying amount controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant (FINREP-IFRS) branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Current accounts / overnight deposits Deposits with agreed maturity Deposits redeemable at notice Repurchase agreements Non-financial corporations Current accounts / overnight deposits Deposits with agreed maturity Deposits redeemable at notice Repurchase agreements Households 126/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Carrying amount controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant (FINREP-IFRS) branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Current accounts / overnight deposits Deposits with agreed maturity Deposits redeemable at notice Repurchase agreements Debt securities issued Certificates of deposits Asset-backed securities Covered bonds Hybrid contracts Other debt securities issued
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 127/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Carrying amount controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant (FINREP-IFRS) branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Convertible compound financial instruments Non-convertible Other financial liabilities FINANCIAL LIABILITIES Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Carrying amount controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant (FINREP-GAAP) branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Derivatives Short positions Equity instruments Debt securities 128/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Carrying amount controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant (FINREP-GAAP) branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Deposits Central banks Current accounts / overnight deposits Deposits with agreed maturity Deposits redeemable at notice Repurchase agreements General governments Current accounts / overnight deposits Deposits with agreed maturity Deposits redeemable at notice Repurchase agreements
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 129/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Carrying amount controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant (FINREP-GAAP) branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Credit institutions Current accounts / overnight deposits Deposits with agreed maturity Deposits redeemable at notice Repurchase agreements Other financial corporations Current accounts / overnight deposits Deposits with agreed maturity Deposits redeemable at notice Repurchase agreements 130/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Carrying amount controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant (FINREP-GAAP) branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Non-financial corporations Current accounts / overnight deposits Deposits with agreed maturity Deposits redeemable at notice Repurchase agreements Households Current accounts / overnight deposits Deposits with agreed maturity Deposits redeemable at notice Repurchase agreements
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 131/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Carrying amount controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant (FINREP-GAAP) branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Debt securities issued Certificates of deposits Asset-backed securities Covered bonds Hybrid contracts Other debt securities issued Convertible compound financial instruments Non-convertible Other financial liabilities FINANCIAL LIABILITIES 132/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Carrying amount controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant received branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Retail funding Sight deposits Term deposits withdrawable within the following 30 days Term deposits not withdrawable within the following 30 days Savings accounts Wholesale funding Unsecured Secured
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 133/313 OJ L,
21.11.2025 ENLiquidity and funding Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Liquid assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) TOTAL UNADJUSTED LIQUID ASSETS Total unadjusted LEVEL 1 assets excluding extremely high quality covered bonds Withdrawable central bank reserves Central bank assets Central government assets Other liquid assets which can be included in the category of Central Bank exposures or Publically Guaranteed exposures 134/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Liquid assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Total unadjusted LEVEL 1 extremely high quality covered bonds Total unadjusted LEVEL 2A assets Total unadjusted LEVEL 2B assets Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries LIQUIDITY controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant COVERAGE branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Liquidity buffer Net liquidity outflow
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 135/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries AVAILABLE STABLE controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant FUNDING branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Available stable funding Capital items and instruments Retail deposits
of which: maturity < 1 year
of which: maturity >= 1 year Other non- financial customers (except central banks)
of which: maturity < 1 year
of which: maturity >= 1 year Operational deposits 136/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries AVAILABLE STABLE controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant FUNDING branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Liabilities and committed facilities within a group or an IPS if subject to preferential treatment Financial customers and central banks Liabilities provided where the counterparty cannot be determined Interdependent liabilities Other liabilities
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 137/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries REQUIRED STABLE controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant FUNDING branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Required stable funding Central bank assets Liquid assets Securities other than liquid assets Loans Interdependent assets Assets within a group or an IPS if subject to preferential treatment Derivatives Contributions to CCP default fund Other assets Off-balance sheet items 138/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Asset encumbrance Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Carrying amount of controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant encumbered assets branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Assets of the reporting institution Loans on demand Equity instruments Debt securities
of which: covered bonds
of which: asset- backed securities
of which: issued by general governments
of which: issued by financial corporations
of which: issued by non-financial corporations
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 139/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Carrying amount of controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant encumbered assets branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Loans and advances other than loans on demand
of which: mortgage loans Other assets Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Carrying amount of Foreign non-EU Foreign EU controlled non-EU EU EA encumbered assets controlled controlled subsidiaries controlled controlled controlled Less-
of which: issued by A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant other entities of the (subconsolidated (subconsolidated consolidated (stand (stand (stand group or stand alone) or stand alone) or stand alone) alone) alone) alone) Assets of the reporting institution Loans on demand Equity instruments Debt securities 140/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Carrying amount of Foreign non-EU Foreign EU controlled non-EU EU EA encumbered assets controlled controlled subsidiaries controlled controlled controlled Less-
of which: issued by A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant other entities of the (subconsolidated (subconsolidated consolidated (stand (stand (stand group or stand alone) or stand alone) or stand alone) alone) alone) alone)
of which: covered bonds
of which: asset- backed securities
of which: issued by financial corporations
of which: issued by non-financial corporations Loans and advances other than loans on demand
of which: mortgage loans Other assets
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 141/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Carrying amount of non-EU EU EA controlled controlled subsidiaries encumbered assets controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant
of which: central branches branches branches Significant (subconsolidated (subconsolidated consolidated bank's eligible (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Assets of the reporting institution Loans on demand Equity instruments Debt securities
of which: covered bonds
of which: asset- backed securities
of which: issued by general governments
of which: issued by financial corporations
of which: issued by non-financial corporations 142/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Carrying amount of non-EU EU EA controlled controlled subsidiaries encumbered assets controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant
of which: central branches branches branches Significant (subconsolidated (subconsolidated consolidated bank's eligible (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Loans and advances other than loans on demand
of which: mortgage loans Other assets Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA Carrying amount of controlled controlled subsidiaries controlled controlled controlled Less- non-encumbered A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant assets (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Assets of the reporting institution Loans on demand Equity instruments Debt securities
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 143/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA Carrying amount of controlled controlled subsidiaries controlled controlled controlled Less- non-encumbered A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant assets (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone)
of which: covered bonds
of which: asset- backed securities
of which: issued by general governments
of which: issued by financial corporations
of which: issued by non-financial corporations Loans and advances other than loans on demand
of which: mortgage loans Other assets 144/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Carrying amount of Foreign non-EU Foreign EU controlled non-EU EU EA non-encumbered controlled controlled subsidiaries controlled controlled controlled Less-
assets of which: A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant issued by other (subconsolidated (subconsolidated consolidated (stand (stand (stand entities of the group or stand alone) or stand alone) or stand alone) alone) alone) alone) Assets of the reporting institution Loans on demand Equity instruments Debt securities
of which: covered bonds
of which: asset- backed securities
of which: issued by financial corporations
of which: issued by non-financial corporations Loans and advances other than loans on demand
of which: mortgage loans Other assets
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 145/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Carrying amount of Foreign non-EU Foreign EU controlled non-EU EU EA non-encumbered controlled controlled subsidiaries controlled controlled controlled Less-
assets of which: A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant central bank's (subconsolidated (subconsolidated consolidated (stand (stand (stand eligible or stand alone) or stand alone) or stand alone) alone) alone) alone) Assets of the reporting institution Loans on demand Equity instruments Debt securities
of which: covered bonds
of which: asset- backed securities
of which: issued by general governments
of which: issued by financial corporations
of which: issued by non-financial corporations 146/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Carrying amount of Foreign non-EU Foreign EU controlled non-EU EU EA non-encumbered controlled controlled subsidiaries controlled controlled controlled Less-
assets of which: A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant central bank's (subconsolidated (subconsolidated consolidated (stand (stand (stand eligible or stand alone) or stand alone) or stand alone) alone) alone) alone) Loans and advances other than loans on demand
of which: mortgage loans Other assets Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA Collateral received controlled controlled subsidiaries controlled controlled controlled Less- by the reporting A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant institution (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Fair value of encumbered collateral received or own debt securities issued
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 147/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA Collateral received controlled controlled subsidiaries controlled controlled controlled Less- by the reporting A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant institution (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Fair value of non- encumbered collateral received or own debt securities issued available for encumbrance OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) OWN FUNDS TIER 1 CAPITAL COMMON EQUITY TIER 1 CAPITAL Capital instruments eligible as CET1 Capital 148/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Paid up capital instruments Memorandum
item: Capital instruments not eligible Share premium (-) Own CET1 instruments (-) Actual or contingent obligations to purchase own CET1 instruments Retained earnings Previous years retained earnings Profit or loss eligible Adjustments to CET1 Accumulated other comprehensive income
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 149/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Other reserves Funds for general banking risk Transitional adjustments due to grandfathered CET1 Capital instruments Minority interest given recognition in CET1 capital Transitional adjustments due to additional minority interests Adjustments to CET1 due to prudential filters Other transitional adjustments to CET1 Capital CET1 capital elements or deductions - other 150/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Deductions from CET1 (-) Goodwill (-) Other intangible assets (-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities (-) IRB shortfall of credit risk adjustments to expected losses (-)Defined benefit pension fund assets (-) Excess of deduction from AT1 items over AT1 Capital
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 151/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) ADDITIONAL TIER 1 CAPITAL Capital instruments eligible as AT1 Capital Paid up capital instruments Memorandum
item: Capital instruments not eligible Share premium (-) Own AT1 instruments (-) Actual or contingent obligations to purchase own AT1 instruments Transitional adjustments due to grandfathered AT1 Capital instruments 152/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Instruments issued by subsidiaries that are given recognition in AT1 Capital Transitional adjustments due to additional recognition in AT1 Capital of instruments issued by subsidiaries (-) Excess of deduction from T2 items over T2 Capital Other transitional adjustments to AT1 Capital Excess of deduction from AT1 items over AT1 Capital (deducted in CET1)
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 153/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) (-) Additional deductions of AT1 Capital due to Article 3 CRR AT1 capital elements or deductions - other TIER 2 CAPITAL Capital instruments and subordinated loans eligible as T2 Capital Paid up capital instruments and subordinated loans Memorandum
item: Capital instruments and subordinated loans not eligible Share premium (-) Own T2 instruments 154/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) (-) Actual or contingent obligations to purchase own T2 instruments Transitional adjustments due to grandfathered T2 Capital instruments and subordinated loans Instruments issued by subsidiaries that are given recognition in T2 Capital Transitional adjustments due to additional recognition in T2 Capital of instruments issued by subsidiaries
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 155/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) IRB Excess of provisions over expected losses eligible SA General credit risk adjustments Other transitional adjustments to T2 Capital Excess of deduction from T2 items over T2 Capital (deducted in AT1) (-) Additional deductions of T2 Capital due to Article 3 CRR T2 capital elements or deductions - other 156/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA Original exposure controlled controlled subsidiaries controlled controlled controlled Less- pre-conversion A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant factors (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES Standardised approach (SA) SA exposure classes excluding securitisation positions Central governments or central banks Regional governments or local authorities Public sector entities
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 157/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA Original exposure controlled controlled subsidiaries controlled controlled controlled Less- pre-conversion A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant factors (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Multilateral Development Banks International Organisations Institutions Corporates Retail Secured by mortgages on immovable property and ADC exposures Exposures in default Covered bonds Claims on institutions and corporates with a short-term credit assessment Collective investments undertakings
(CIU) 158/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA Original exposure controlled controlled subsidiaries controlled controlled controlled Less- pre-conversion A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant factors (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Equity Other items Securitisation positions SA Internal ratings based Approach
(IRB) IRB approaches when neither own estimates of LGD nor Conversion Factors are used Central governments and central banks Institutions
Memo item:
Corporates - SME Corporates - Specialised Lending
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 159/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA Original exposure controlled controlled subsidiaries controlled controlled controlled Less- pre-conversion A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant factors (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Corporates - Other than specialised lending and purchased receivables IRB approaches when own estimates of LGD and/or Conversion Factors are used Central governments and central banks
Memo item:
Corporates - SME Corporates - Specialised Lending Corporates - Other than specialised lending and purchased receivables 160/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA Original exposure controlled controlled subsidiaries controlled controlled controlled Less- pre-conversion A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant factors (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone)
Memo item: Retail - Secured by immovable property - SME
Memo item: Retail - Secured by immovable property - non- SME Retail - Qualifying revolving
Memo item: Retail - Other than qualifying revolving, secured by residential real estate and purchased receivables - SME
Memo item: Retail - Other than qualifying revolving, secured by residential real estate and purchased receivables - non- SME
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 161/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA Original exposure controlled controlled subsidiaries controlled controlled controlled Less- pre-conversion A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant factors (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Equity IRB Securitisation positions IRB Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Value adjustments A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Standardised approach (SA) Central governments or central banks Regional governments or local authorities Public sector entities 162/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Value adjustments A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Multilateral Development Banks International Organisations Institutions Corporates Retail Secured by mortgages on immovable property and ADC exposures Exposures in default Covered bonds Claims on institutions and corporates with a short-term credit assessment Collective investments undertakings (CIU) Equity Other items
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 163/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Value adjustments A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Internal ratings based Approach
(IRB) IRB approaches when neither own estimates of LGD nor Conversion Factors are used Central governments and central banks Institutions
Memo item:
Corporates - SME Corporates - Specialised Lending Corporates - Other than specialised lending and purchased receivables 164/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Value adjustments A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) IRB approaches when own estimates of LGD and/or Conversion Factors are used Central governments and central banks
Memo item:
Corporates - SME Corporates - Specialised Lending Corporates - Other than specialised lending and purchased receivables
Memo item:
Retail - Secured by immovable property - SME
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 165/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Value adjustments A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone)
Memo item:
Retail - Secured by immovable property - non- SME Retail - Qualifying revolving
Memo item:
Retail - Other than qualifying revolving, secured by residential real estate and purchased receivables - SME
Memo item:
Retail - Other than qualifying revolving, secured by residential real estate and purchased receivables - non- SME 166/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Risk weighted controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant exposure amounts branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) TOTAL RISK EXPOSURE AMOUNT / TOTAL EXPOSURES RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES Standardised approach (SA) SA exposure classes excluding securitisation positions Central governments or central banks Regional governments or local authorities
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 167/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Risk weighted controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant exposure amounts branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Public sector entities Multilateral Development Banks International Organisations Institutions Corporates Retail Secured by mortgages on immovable property and ADC exposures Exposures in default Covered bonds Claims on institutions and corporates with a short-term credit assessment 168/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Risk weighted controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant exposure amounts branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Collective investments undertakings
(CIU) Equity Other items Securitisation positions SA Internal ratings based Approach
(IRB) IRB approaches when neither own estimates of LGD nor Conversion Factors are used
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 169/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Risk weighted controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant exposure amounts branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Central governments and central banks Institutions
Memo item:
Corporates - SME Corporates - Specialised Lending Corporates - Other than specialised lending and purchased receivables IRB approaches when own estimates of LGD and/or Conversion Factors are used Central governments and central banks
Memo item:
Corporates - SME 170/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Risk weighted controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant exposure amounts branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Corporates - Specialised Lending Corporates - Other than specialised lending and purchased receivables
Memo item:
Retail - Secured by immovable property - SME
Memo item:
Retail - Secured by immovable property - non- SME Retail - Qualifying revolving
Memo item:
Retail - Other than qualifying revolving, secured by residential real estate and purchased receivables - SME
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 171/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Risk weighted controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant exposure amounts branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone)
Memo item:
Retail - Other than qualifying revolving, secured by residential real estate and purchased receivables - non- SME Equity IRB Securitisation positions IRB Other non credit- obligation assets Risk exposure amount for contributions to the default fund of a CCP TOTAL RISK EXPOSURE AMOUNT FOR SETTLEMENT/DE LIVERY 172/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Risk weighted controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant exposure amounts branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) TOTAL RISK EXPOSURE AMOUNT FOR THE BUSINESS SUBJECT TO MARKET RISK Risk exposure amount for business subject to market risk calculated by entities exclusively applying the simplified standardised approach (SSA) Traded debt instruments Equity Foreign Exchange Commodities
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 173/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Risk weighted controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant exposure amounts branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Risk exposure amount for Position, foreign exchange and commodities risks under internal models
(IM) TOTAL RISK EXPOSURE AMOUNT FOR OPERATIONAL RISK (OpR ) TOTAL RISK EXPOSURE AMOUNT FOR CREDIT VALUATION ADJUSTMENT TOTAL RISK EXPOSURE AMOUNT RELATED TO LARGE EXPOSURES IN THE TRADING BOOK 174/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Risk weighted controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant exposure amounts branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) OTHER RISK EXPOSURE AMOUNTS
Of which:
Additional stricter prudential requirements based on Art 458
Of which: requirements for large exposures
Of which: due to modified risk weights for targeting asset bubbles in the residential and commercial property
Of which: due to intra financial sector exposures
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 175/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Risk weighted controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant exposure amounts branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone)
Of which:
Additional stricter prudential requirements based on Art 459
Of which:
Additional risk exposure amount due to Article 3 CRR Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Expected loss controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant amount branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Internal ratings based Approach
(IRB) 176/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Expected loss controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant amount branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) IRB approaches when neither own estimates of LGD nor Conversion Factors are used Central governments and central banks Institutions
Memo item:
Corporates - SME Corporates - Specialised Lending Corporates - Other than specialised lending and purchased receivables IRB approaches when own estimates of LGD and/or Conversion Factors are used
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 177/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Expected loss controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant amount branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Central governments and central banks
Memo item:
Corporates - SME Corporates - Specialised Lending Corporates - Other than specialised lending and purchased receivables
Memo item: Retail - Secured by immovable property - SME
Memo item: Retail - Secured by immovable property - non- SME Retail - Qualifying revolving 178/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Expected loss controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant amount branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone)
Memo item: Retail - Other than qualifying revolving, secured by residential real estate and purchased receivables - SME
Memo item: Retail - Other than qualifying revolving, secured by residential real estate and purchased receivables - non- SME Equity IRB
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 179/313 OJ L,
21.11.2025 ENOWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA Credit risk - number controlled controlled subsidiaries controlled controlled controlled Less- of institutions by A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant approach (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Standardised Approach Foundation IRB Advanced IRB Total number of institutions (using one or more of the credit risk approaches) Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA Market risk - number controlled controlled subsidiaries controlled controlled controlled Less- of institutions by A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant approach (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Standardised Approach Internal Models 180/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA Market risk - number controlled controlled subsidiaries controlled controlled controlled Less- of institutions by A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant approach (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Total number of institutions (using one or more of the market risk approaches) Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Operational risk - non-EU EU EA controlled controlled subsidiaries number of controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant institutions by branches branches branches Significant (subconsolidated (subconsolidated consolidated approach (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Total number of institutions (using an operational risk approach)
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 181/313 OJ L,
21.11.2025 ENNumber of institutions Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Solvency ratio (%) A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) < 8 8 - 12 12 - 16 16 - 20 > 20 Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Tier 1 ratio (%) A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) < 6 6 - 8 8 - 12 12 - 16 > 16 182/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Core Equity Tier 1 controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant ratio (%) branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) < 4 4 - 6 6 - 8 8 - 12 12 - 16 > 16 TOTAL RISK EXPOSURE AMOUNT / TOTAL EXPOSURES Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Solvency ratio (%) A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) < 8 8 - 12 12 - 16 16 - 20 > 20
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 183/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Tier 1 ratio (%) A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) < 6 6 - 8 8 - 12 12-16 >16 Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Core Equity Tier 1 controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant ratio (%) branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) < 4 4 - 6 6 - 8 8 - 12 12 - 16 > 16 184/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Assets Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Solvency ratio (%) A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) < 8 8 - 12 12 - 16 16 - 20 > 20 Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Tier 1 ratio (%) A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) < 6 6 - 8 8 - 12 12 - 16 > 16
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 185/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Core Equity Tier 1 controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant ratio (%) branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) < 4 4 - 6 6 - 8 8 - 12 12 - 16 > 16 OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Capital buffers and controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Pillar II requirements branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Combined buffer requirement Capital conservation buffer 186/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Capital buffers and controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Pillar II requirements branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Conservation buffer due to macro- prudential or systemic risk identified at the level of a Member State Institution specific countercyclical capital buffer Systemic risk buffer Global Systemically Important Institution buffer Other Systemically Important Institution buffer Own funds requirements related to Pillar II adjustments
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 187/313 OJ L,
21.11.2025 ENOrange Indicators Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Exposures to Corporates, of which SMEs - ORIGINAL EXPOSURE PRE CONVERSION FACTORS (Standardised Approach (SA)) Exposures to Retail, of which SMEs - ORIGINAL EXPOSURE PRE CONVERSION FACTORS (Standardised Approach (SA)) Exposures to Secured by mortgages on immovable property and ADC exposures, of which SMEs - ORIGINAL EXPOSURE PRE CONVERSION FACTORS (Standardised Approach (SA)) 188/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Orange Indicators - Reporters exceeding the threshold described in Article 5(5) of Regulation (EU) No 2021/451 (10 % non-domestic exposures to total exposures) Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Domestic Exposures to Secured by mortgages on immovable property and ADC exposures - ORIGINAL EXPOSURE PRE CONVERSION FACTORS (Standardised Approach (SA)) Domestic Exposures to Secured by mortgages on immovable property and ADC exposures, of which SMEs - ORIGINAL EXPOSURE PRE CONVERSION FACTORS (Standardised Approach (SA))
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 189/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Domestic Exposures to Retail - secured by immovable property, of which Non-SME - ORIGINAL EXPOSURE PRE CONVERSION FACTORS (IRB approach) DOMESTIC EXPOSURE WEIGHTED AVERAGE RISK WEIGHT (%) - Retail, Secured by immovable property, of which Non-SME (IRB approach) DOMESTIC EXPOSURE VALUE - Retail, Secured by immovable property, of which Non-SME (IRB approach) 190/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) DOMESTIC EXPOSURE WEIGHTED AVERAGE LGD (%) - Retail, Secured by immovable property, of which Non-SME (IRB approach) PD ASSIGNED TO THE OBLIGOR GRADE OR POOL (%) - Retail, Secured by immovable property, of which Non-SME domestic exposure (IRB approach) Defaulted domestic exposures to Secured by mortgages on immovable property and ADC exposures (Standardised approach (SA))
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 191/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Defaulted domestic exposures to Secured by mortgages on immovable property and ADC exposures, of which SME (Standardised approach (SA)) Defaulted domestic exposures to Retail, Secured by immovable property, of which Non-SME (IRB approach) Domestic Exposures to Secured by mortgages on immovable property and ADC exposures - General and specific credit risk adjustments
(Impairments) (Standardised approach (SA)) 192/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Domestic Exposures to Secured by mortgages on immovable property and ADC exposures, of which SME - General and specific credit risk adjustments
(Impairments) (Standardised approach (SA)) Domestic Exposures to Retail, Secured by immovable property, of which Non-SME - General and specific credit risk adjustments
(Impairments) (IRB approach)
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 193/313 OJ L,
21.11.2025 ENOrange Indicators - Reporters below the threshold described in Article 5(5) of Regulation (EU) No 2021/451 (10 % non-domestic exposures to total exposures) Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) EXPOSURE WEIGHTED AVERAGE RISK WEIGHT (%) - Retail, Secured by immovable property, of which Non-SME (IRB approach) EXPOSURE VALUE - Retail, Secured by immovable property, of which Non-SME (IRB approach) EXPOSURE WEIGHTED AVERAGE LGD (%) - Retail, Secured by immovable property, of which Non-SME (IRB approach) 194/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) PD ASSIGNED TO THE OBLIGOR GRADE OR POOL (%) - Retail, Secured by immovable property, of which Non-SME (IRB approach) Orange Indicators - FINREP reporters (IFRS and GAAP) Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Loans and advances to NFCs from Construction sector (Gross carrying amount) Non-performing loans and advances to NFCs from Construction sector (Gross carrying amount)
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 195/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Loans and advances to NFCs from Real estate sector (Gross carrying amount) Non-performing loans and advances to NFCs from Real estate sector (Gross carrying amount) Orange Indicators - FINREP reporters (IFRS and GAAP) - exceeding the threshold described in Article 5(5) of Regulation (EU) No 2021/451 (10 % non-domestic exposures to total exposures) Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Domestic loans and advances to NFCs from Construction sector (Gross carrying amount) 196/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Domestic non- performing loans and advances to NFCs from Construction sector (Gross carrying amount) Domestic loans and advances to NFCs from Real estate sector (Gross carrying amount) Domestic non- performing loans and advances to NFCs from Real estate sector (Gross carrying amount) Domestic Loans collateralized by residential immovable property to Households (Gross carrying amount)
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 197/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Domestic Non- performing Loans collateralized by residential immovable property to Households (Gross carrying amount) Domestic Loans collateralized by residential immovable property to Households - Accumulated impairment or Accumulated changes in fair value due to credit risk Domestic Total assets 198/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Orange Indicators - FINREP reporters (IFRS and GAAP) - below the threshold described in Article 5(5) of Regulation (EU) No 2021/451 (10 % non-domestic exposures to total exposures) Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Loans and advances to NFCs from Construction sector (Gross carrying amount) Non-performing loans and advances to NFCs from Construction sector (Gross carrying amount) Loans and advances to NFCs from Real estate sector (Gross carrying amount) Non-performing loans and advances to NFCs from Real estate sector (Gross carrying amount)
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 199/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Loans collateralized by residential immovable property to Households (Gross carrying amount) Non-performing (credit impaired) loans collateralized by inmovable property (Carrying amount) Orange Indicators Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Leverage ratio controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant reporting branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) O-SII banks Total Leverage Ratio exposure - using a fully phased-in definition of Tier 1 capital (O-SII banks) 200/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Leverage ratio controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant reporting branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) WEIGHTED AVERAGE LEVERAGE RATIO (%) - fully phased-in definition (O-SII banks) Top 5 banks Total Leverage Ratio exposure - using a fully phased-in definition of Tier 1 capital (Top 5 banks) WEIGHTED AVERAGE LEVERAGE RATIO (%) - fully phased-in definition (Top 5 banks) All banks Total Leverage Ratio exposure - using a fully phased-in definition of Tier 1 capital
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 201/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Leverage ratio controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant reporting branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Tier 1 capital - fully phased-in definition Orange Indicators - Reporters exceeding the threshold described in Article 5(5) of Regulation (EU) No 2021/451 (10 % non-domestic exposures to total exposures) Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Number of credit institutions exceeding the threshold described in Article 5.1(a)(iv) of Regulation (EU) No 2021/451 202/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025ANNEX II The data identified in white cells is reported on a mandatory basis.
The data identified in grey cells is reported on a voluntary basis. NCBs can report it, if available.
REPORTERS Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA
Section LE. controlled controlled subsidiaries controlled controlled controlled Less- Reporting A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant population (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) No. of stand alone credit institutions No. of credit institutions consolidated in banking groups No. of banking groups Total number of credit institutions
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 203/313 OJ L,
21.11.2025 ENPROFITABILITY AND EFFICIENCY - IFRS FINREP Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Interest income Financial assets held for trading Non-trading financial assets mandatorily at fair value through profit or loss Financial assets designated at fair value through profit or loss Financial assets at fair value through other comprehensive income Financial assets at amortised cost Derivatives - Hedge accounting, interest rate risk Other assets Interest income on liabilities 204/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) (Interest expenses) (Financial liabilities held for trading ) (Financial liabilities designated at fair value through profit or loss) (Financial liabilities measured at amortised cost) (Derivatives - Hedge accounting, interest rate risk) (Other liabilities) (Interest expense on assets) Dividend income Fee and commission income (Fee and commission expenses)
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 205/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Gains or (-) losses on derecognition of financial assets & liabilities not measured at fair value through profit or loss Gains or (-) losses on financial assets and liabilities held for trading, net Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net Gains or (-) losses from hedge accounting, net 206/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Exchange differences, net Other operating income (Other operating expenses) Total operating income, net (Administration costs) (Staff expenses) (Other administrative expenses)
(Depreciation) Modification gains or (-) losses, net (Provisions or (-) reversal of provisions) (Commitments and guarantees given)
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 207/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) (Other provisions) (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) (Financial assets at fair value through other comprehensive income) (Financial assets at amortised cost) (Impairment or (-) reversal of impairment on non-financial assets) PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS 208/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) (Tax expense or (-) income related to profit or loss from continuing operations) PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS PROFIT OR (-) LOSS FOR THE YEAR PROFITABILITY AND EFFICIENCY - GAAP FINREP Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Interest income
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 209/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) (Interest expenses) Dividend income Fee and commission income (Fee and commission expenses) Gains or (-) losses on derecognition of financial assets & liabilities not measured at fair value through profit or loss Gains or (-) losses on trading financial assets and liabilities, net Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net 210/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Gains or (-) losses on non-trading financial assets and liabilities, net Gains or (-) losses from hedge accounting, net Exchange differences, net Other operating income (Other operating expenses) Total operating income, net (Administration costs) (Staff expenses) (Other administrative expenses)
(Depreciation)
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 211/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Modification gains or (-) losses, net (Provisions or (-) reversal of provisions) (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) (Impairment or (-) reversal of impairment on non-financial assets) PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS 212/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) PROFIT OR (-) LOSS FOR THE YEAR PROFITABILITY AND EFFICIENCY - Non-FINREP/Data point banks Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Net interest income Interest income (Interest expenses) Dividend income Net fee and commission income Fee and commission income
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 213/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) (Fee and commission expenses) Gains or (-) losses on financial instruments and exchange rate differences, excluding impairments Other operating income (Other operating expenses) Total operating income, net (Administration costs) (Staff expenses) (Other administrative expenses)
(Depreciation) 214/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) (Provisions or (-) reversal of provisions) (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) (Impairment or (-) reversal of impairment on non-financial assets) PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 215/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) PROFIT OR (-) LOSS FOR THE YEAR PROFITABILITY AND EFFICIENCY - FULL SAMPLE Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Net interest income Dividend income Net fee and commission income Gains or (-) losses on financial instruments and exchange rate differences, excluding impairments 216/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Consolidated Income controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Statement branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Other operating income Total operating income, net (Total operating expenses) PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS PROFIT OR (-) LOSS FOR THE YEAR
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 217/313 OJ L,
21.11.2025 ENBALANCE SHEET - IFRS FINREP Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Cash, cash balances at central banks and other demand deposits Financial assets held for trading Derivatives held for trading Equity instruments Debt securities Loans and advances Non-trading financial assets mandatorily at fair value through profit or loss Equity instruments Debt securities Loans and advances 218/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Financial assets designated at fair value through profit or loss Debt securities Loans and advances Financial assets at fair value through other comprehensive income Equity instruments Debt securities Loans and advances Financial assets at amortised cost Debt securities Loans and advances Derivatives– Hedge accounting
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 219/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Intangible assets TOTAL ASSETS Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Liabilities A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Financial liabilities held for trading Derivatives held for trading Deposits Debt securities issued Financial liabilities designated at fair value through profit or loss Deposits 220/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Liabilities A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Debt securities issued Financial liabilities measured at amortised cost Deposit Debt securities issued Provisions TOTAL LIABILITIES Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Equity and minority controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant interest branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Capital TOTAL EQUITY
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 221/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Equity and minority controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant interest branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) TOTAL LIABILITIES AND EQUITY Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Loan commitments, non-EU EU EA controlled controlled subsidiaries financial guarantees controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant and other branches branches branches Significant (subconsolidated (subconsolidated consolidated commitments (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Given Loan commitments Financial guarantees Received Loan commitments Financial guarantees 222/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025BALANCE SHEET - GAAP FINREP Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Cash, cash balances at central banks and other demand deposits Financial assets held for trading Derivatives held for trading Equity instruments Debt securities Loans and advances Non-trading non- derivative financial assets measured at fair value through profit or loss Equity instruments Debt securities Loan and advances
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 223/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Non-trading non- derivative financial assets measured at fair value to equity Equity instruments Debt securities Loan and advances Non-trading debt instruments measured at a cost- based method Equity instruments Debt securities Loans and advances Other non-trading non-derivative financial assets Equity instruments Debt securities Loans and advances 224/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Derivatives– Hedge accounting Intangible assets TOTAL ASSETS Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Liabilities A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Financial liabilities held for trading Derivatives held for trading Deposits Debt securities issued Provisions
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 225/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Liabilities A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) TOTAL LIABILITIES Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Equity and minority controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant interest branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Capital TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 226/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Loan commitments, non-EU EU EA controlled controlled subsidiaries financial guarantees controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant and other branches branches branches Significant (subconsolidated (subconsolidated consolidated commitments (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Given Loan commitments Financial guarantees Received Loan commitments Financial guarantees BALANCE SHEET - Non-FINREP/Data point banks Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Cash, cash balances at central banks Loans and advances
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 227/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Debt securities Equity instruments Residual assets TOTAL ASSETS Memorandum items Financial assets held for trading Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Liabilities A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Deposits Debt securities issued Provisions 228/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Liabilities A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Residual liabilities TOTAL LIABILITIES Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Equity and minority controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant interest branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Capital TOTAL EQUITY TOTAL LIABILITIES AND EQUITY
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 229/313 OJ L,
21.11.2025 ENBALANCE SHEET - FULL SAMPLE Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Cash, cash balances at central banks Loans and advances (excluding cash balances at central banks and other demand deposits) Debt securities Equity instruments Residual assets TOTAL ASSETS Memorandum items Financial assets held for trading 230/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Liabilities A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Deposits Debt securities issued Provisions Residual liabilities TOTAL LIABILITIES Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Equity and minority controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant interest branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Capital TOTAL EQUITY TOTAL LIABILITIES AND EQUITY
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 231/313 OJ L,
21.11.2025 ENBALANCE SHEET - IFRS FINREP Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Loans and advances Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households Debt securities Central banks General governments Credit institutions Other financial corporations 232/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Non-financial corporations Equity instruments BALANCE SHEET - GAAP FINREP Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Loans and advances Central banks General governments Credit institutions Other financial corporations
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 233/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Non-financial corporations Households Debt securities Central banks General governments Credit institutions Other financial corporations Non-financial corporations Equity instruments 234/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025BALANCE SHEET - Non-FINREP/Data point banks Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Loans and advances General governments Central banks Credit institutions Other BALANCE SHEET - FULL SAMPLE Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Loans and advances General governments Central banks Credit institutions Other
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 235/313 OJ L,
21.11.2025 ENFINREP reporters (IFRS and GAAP) Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Forborne exposures A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Cash balances at central banks and other demand deposits - Gross carrying amount of exposures with forbearance measures Cash balances at central banks and other demand deposits - Gross carrying amount of performing exposures with forbearance measures Cash balances at central banks and other demand deposits - Gross carrying amount of performing exposures with forbearance measures of which under probation 236/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Forborne exposures A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Cash balances at central banks and other demand deposits - Gross carrying amount of non-performing exposures with forbearance measures Cash balances at central banks and other demand deposits - Gross carrying amount of non- performing exposures with forbearance measures of which forbearance of non-performing exposures
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 237/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Forborne exposures A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Cash balances at central banks and other demand deposits - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - performing exposures with forebearance measures Cash balances at central banks and other demand deposits - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures 238/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Forborne exposures A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Debt securities - Gross carrying amount of exposures with forbearance measures Debt securities - Gross carrying amount of performing exposures with forbearance measures Debt securities - Gross carrying amount of performing exposures with forbearance measures of which under probation Debt securities - Gross carrying amount of non- performing exposures with forbearance measures
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 239/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Forborne exposures A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Debt securities - Gross carrying amount of non- performing exposures with forbearance measures of which forbearance of non-performing exposures Debt securities - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - performing exposures with forebearance measures 240/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Forborne exposures A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Debt securities - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures Loans and advances - Gross carrying amount of exposures with forbearance measures Loans and advances - Gross carrying amount of performing exposures with forbearance measures
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 241/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Forborne exposures A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Loans and advances - Gross carrying amount of performing exposures with forbearance measures of which under probation Loans and advances - Gross carrying amount of non-performing exposures with forbearance measures Loans and advances - Gross carrying amount of non- performing exposures with forbearance measures of which forbearance of non-performing exposures 242/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Forborne exposures A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Loans and advances - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - performing exposures with forebearance measures Loans and advances - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 243/313 OJ L,
21.11.2025 ENFINREP reporters (IFRS and GAAP) Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Total gross carrying controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant amount of exposures branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Cash balances at central banks and other demand deposits Debt securities Credit institutions Other financial corporations Non-financial corporations Loans and advances Credit institutions Other financial corporations Non-financial corporations Households 244/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Total gross carrying controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant amount of exposures branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Off-balance sheet exposures Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Total gross carrying non-EU EU EA controlled controlled subsidiaries amount of controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant performing branches branches branches Significant (subconsolidated (subconsolidated consolidated exposures (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Cash balances at central banks and other demand deposits Debt securities Credit institutions Other financial corporations Non-financial corporations Loans and advances
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 245/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Total gross carrying non-EU EU EA controlled controlled subsidiaries amount of controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant performing branches branches branches Significant (subconsolidated (subconsolidated consolidated exposures (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Credit institutions Other financial corporations Non-financial corporations Households Off-balance sheet exposures Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Total gross carrying non-EU EU EA controlled controlled subsidiaries amount of non- controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant performing branches branches branches Significant (subconsolidated (subconsolidated consolidated exposures (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Cash balances at central banks and other demand deposits Debt securities 246/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Total gross carrying non-EU EU EA controlled controlled subsidiaries amount of non- controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant performing branches branches branches Significant (subconsolidated (subconsolidated consolidated exposures (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Credit institutions Other financial corporations Non-financial corporations Loans and advances Credit institutions Other financial corporations Non-financial corporations Households Off-balance sheet exposures
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 247/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Accumulated Foreign Foreign Foreign Foreign non-EU Foreign EU controlled impairment, non-EU EU EA controlled controlled subsidiaries accumulated changes controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant in fair value due to branches branches branches Significant (subconsolidated (subconsolidated consolidated credit risk and (stand (stand (stand or stand alone) or stand alone) or stand provisions alone) alone) alone) alone) Cash balances at central banks and other demand deposits Debt securities Credit institutions Other financial corporations Non-financial corporations Loans and advances Credit institutions Other financial corporations Non-financial corporations Households 248/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Accumulated Foreign Foreign Foreign Foreign non-EU Foreign EU controlled impairment, non-EU EU EA controlled controlled subsidiaries accumulated changes controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant in fair value due to branches branches branches Significant (subconsolidated (subconsolidated consolidated credit risk and (stand (stand (stand or stand alone) or stand alone) or stand provisions alone) alone) alone) alone) Off-balance sheet exposures Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Accumulated Foreign EA impairment, Foreign Foreign Foreign Foreign non-EU Foreign EU controlled accumulated changes non-EU EU EA controlled controlled subsidiaries in fair value due to controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant credit risk and branches branches branches Significant (subconsolidated (subconsolidated consolidated provisions on (stand (stand (stand or stand alone) or stand alone) or stand performing alone) alone) alone) alone) exposures Cash balances at central banks and other demand deposits Debt securities Credit institutions Other financial corporations Non-financial corporations
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 249/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Accumulated Foreign EA impairment, Foreign Foreign Foreign Foreign non-EU Foreign EU controlled accumulated changes non-EU EU EA controlled controlled subsidiaries in fair value due to controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant credit risk and branches branches branches Significant (subconsolidated (subconsolidated consolidated provisions on (stand (stand (stand or stand alone) or stand alone) or stand performing alone) alone) alone) alone) exposures Loans and advances Credit institutions Other financial corporations Non-financial corporations Households Off-balance sheet exposures Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Accumulated Foreign EA impairment, Foreign Foreign Foreign Foreign non-EU Foreign EU controlled accumulated changes non-EU EU EA controlled controlled subsidiaries in fair value due to controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant credit risk and branches branches branches Significant (subconsolidated (subconsolidated consolidated provisions on non- (stand (stand (stand or stand alone) or stand alone) or stand performing alone) alone) alone) alone) exposures Cash balances at central banks and other demand deposits 250/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Accumulated Foreign EA impairment, Foreign Foreign Foreign Foreign non-EU Foreign EU controlled accumulated changes non-EU EU EA controlled controlled subsidiaries in fair value due to controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant credit risk and branches branches branches Significant (subconsolidated (subconsolidated consolidated provisions on non- (stand (stand (stand or stand alone) or stand alone) or stand performing alone) alone) alone) alone) exposures Debt securities Credit institutions Other financial corporations Non-financial corporations Loans and advances Credit institutions Other financial corporations Non-financial corporations Households Off-balance sheet exposures
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 251/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA Collateral received controlled controlled subsidiaries controlled controlled controlled Less- on non-performing A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant exposures (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Cash balances at central banks and other demand deposits Debt securities Credit institutions Other financial corporations Non-financial corporations Loans and advances Credit institutions Other financial corporations Non-financial corporations Households 252/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA Collateral received controlled controlled subsidiaries controlled controlled controlled Less- on non-performing A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant exposures (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Off-balance sheet exposures Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Financial guarantees non-EU EU EA controlled controlled subsidiaries received on non- controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant performing branches branches branches Significant (subconsolidated (subconsolidated consolidated exposures (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Cash balances at central banks and other demand deposi Debt securities Credit institutions Other financial corporations Non-financial corporations
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 253/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Financial guarantees non-EU EU EA controlled controlled subsidiaries received on non- controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant performing branches branches branches Significant (subconsolidated (subconsolidated consolidated exposures (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Loans and advances Credit institutions Other financial corporations Non-financial corporations Households Off-balance sheet exposures IFRS-FINREP Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Gross carrying Foreign Foreign Foreign Foreign non-EU Foreign EU controlled amount - Assets non-EU EU EA controlled controlled subsidiaries without significant controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant increase in credit branches branches branches Significant (subconsolidated (subconsolidated consolidated risk since initial (stand (stand (stand or stand alone) or stand alone) or stand recognition (Stage 1) alone) alone) alone) alone) Financial assets at amortised cost 254/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Gross carrying Foreign Foreign Foreign Foreign non-EU Foreign EU controlled amount - Assets non-EU EU EA controlled controlled subsidiaries without significant controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant increase in credit branches branches branches Significant (subconsolidated (subconsolidated consolidated risk since initial (stand (stand (stand or stand alone) or stand alone) or stand recognition (Stage 1) alone) alone) alone) alone) Financial assets at fair value through other comprehensive income Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Gross carrying Foreign EA Foreign Foreign Foreign amount - Assets with Foreign non-EU Foreign EU controlled non-EU EU EA significant increase controlled controlled subsidiaries controlled controlled controlled Less- in credit risk since A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant initial recognition (subconsolidated (subconsolidated consolidated (stand (stand (stand but not credit- or stand alone) or stand alone) or stand alone) alone) alone) impaired (Stage 2) alone) Financial assets at amortised cost Financial assets at fair value through other comprehensive income
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 255/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Gross carrying non-EU EU EA controlled controlled subsidiaries amount - Credit- controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant impaired assets branches branches branches Significant (subconsolidated (subconsolidated consolidated (Stage 3) (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Financial assets at amortised cost Financial assets at fair value through other comprehensive income Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Accumulated Foreign Foreign Foreign Foreign non-EU Foreign EU controlled impairment - Assets non-EU EU EA controlled controlled subsidiaries without significant controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant increase in credit branches branches branches Significant (subconsolidated (subconsolidated consolidated risk since initial (stand (stand (stand or stand alone) or stand alone) or stand recognition (Stage 1) alone) alone) alone) alone) Financial assets at amortised cost Financial assets at fair value through other comprehensive income 256/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Accumulated Foreign EA impairment - Assets Foreign Foreign Foreign Foreign non-EU Foreign EU controlled with significant non-EU EU EA controlled controlled subsidiaries increase in credit controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant risk since initial branches branches branches Significant (subconsolidated (subconsolidated consolidated recognition but not (stand (stand (stand or stand alone) or stand alone) or stand credit-impaired alone) alone) alone) alone) (Stage 2) Financial assets at amortised cost Financial assets at fair value through other comprehensive income Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Accumulated non-EU EU EA controlled controlled subsidiaries impairment - Credit- controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant impaired assets branches branches branches Significant (subconsolidated (subconsolidated consolidated (Stage 3) (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Financial assets at amortised cost Financial assets at fair value through other comprehensive income
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 257/313 OJ L,
21.11.2025 ENGAAP-FINREP Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Impaired debt Foreign EA Foreign Foreign Foreign instruments - Non- Foreign non-EU Foreign EU controlled non-EU EU EA trading non- controlled controlled subsidiaries controlled controlled controlled Less- derivative debt A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant instruments (subconsolidated (subconsolidated consolidated (stand (stand (stand measured at a cost- or stand alone) or stand alone) or stand alone) alone) alone) based method alone) Total gross carrying amount of impaired assets Loans and advances Specific allowances for credit risk Loans and advances General allowances for credit risk and banking risk affecting carrying amount Loans and advances 258/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Non-FINREP/Data point banks Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Non-performing controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant exposures branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Gross carrying amount Performing exposures Non-performing exposures Forborne exposures Accumulated impairment, accumulated changes in fair value due to credit risk and provisions Geographical concentration Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Total original controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant exposure value branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) AT
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 259/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Total original controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant exposure value branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) BE BG HR CY CZ DK EE FI FR DE EL HU IE IT LV LT LU MT NL PL PT RO 260/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Total original controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant exposure value branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) SK SI ES SE UK NO US (United States) HK (Hong Kong) BR (Brazil) CN (China) JP (Japan) CH (Switzerland) MX (Mexico) AU (Australia) SG (Singapore) TR (Turkey) RU (Russian federation) KY (Cayman Islands) IN (India)
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 261/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Total original controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant exposure value branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) KR (South Korea) ZA (South Africa) CA (Canada) Memorandum items Non-domestic original exposure Total original exposure Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Total exposures in controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant default branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) AT BE BG HR 262/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Total exposures in controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant default branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) CY CZ DK EE FI FR DE EL HU IE IT LV LT LU MT NL PL PT RO SK SI ES
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 263/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Total exposures in controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant default branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) SE UK NO US (United States) HK (Hong Kong) BR (Brazil) CN (China) JP (Japan) CH (Switzerland) MX (Mexico) AU (Australia) SG (Singapore) TR (Turkey) RU (Russian federation) KY (Cayman Islands) IN (India) KR (South Korea) ZA (South Africa) 264/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Total exposures in controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant default branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) CA (Canada) Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Total exposure value A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) AT BE BG HR CY CZ DK EE FI FR DE EL HU
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 265/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Total exposure value A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) IE IT LV LT LU MT NL PL PT RO SK SI ES SE UK NO US (United States) HK (Hong Kong) BR (Brazil) CN (China) JP (Japan) 266/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Total exposure value A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) CH (Switzerland) MX (Mexico) AU (Australia) SG (Singapore) TR (Turkey) RU (Russian federation) KY (Cayman Islands) IN (India) KR (South Korea) ZA (South Africa) CA (Canada)
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 267/313 OJ L,
21.11.2025 ENFINREP reporters (IFRS and GAAP) Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Domestic activities A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Total assets Total liabilities Total operating income, net Profit or loss for the year Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Non-domestic controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant activities branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Total assets Total liabilities Total operating income, net Profit or loss for the year 268/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025FINREP reporters (IFRS and GAAP) Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Exposures to central controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant banks branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) LOANS AND ADVANCES
of which: other collateralized loans Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Exposures to general controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant governments branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) LOANS AND ADVANCES
of which: mortgage loans [Loans collateralized by immovable property]
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 269/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Exposures to general controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant governments branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone)
of which: other collateralized loans Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Exposures to credit controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant institutions branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) LOANS AND ADVANCES
of which: mortgage loans [Loans collateralized by immovable property]
of which: other collateralized loans 270/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA Exposures to other controlled controlled subsidiaries controlled controlled controlled Less- financial A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant corporations (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) LOANS AND ADVANCES
of which: mortgage loans [Loans collateralized by immovable property]
of which: other collateralized loans Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA Exposures to non- controlled controlled subsidiaries controlled controlled controlled Less- financial A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant corporations (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) LOANS AND ADVANCES
of which: mortgage loans [Loans collateralized by immovable property]
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 271/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA Exposures to non- controlled controlled subsidiaries controlled controlled controlled Less- financial A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant corporations (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone)
of which: other collateralized loans
of which: project finance loans Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Exposures to controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant households branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) LOANS AND ADVANCES
of which: mortgage loans [Loans collateralized by immovable property]
of which: other collateralized loans 272/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Exposures to controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant households branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone)
of which: credit for consumption
of which: lending for house purchase FUNDING CONCENTRATION FINREP reporters (IFRS and GAAP) Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Carrying amount controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant (FINREP-IFRS) branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Debt securities issued Certificates of deposits Asset-backed securities Covered bonds
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 273/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Carrying amount controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant (FINREP-IFRS) branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Hybrid contracts Other debt securities issued Convertible compound financial instruments Non-convertible Other financial liabilities FINANCIAL LIABILITIES Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Carrying amount controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant (FINREP-GAAP) branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Debt securities issued 274/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Carrying amount controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant (FINREP-GAAP) branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Certificates of deposits Asset-backed securities Covered bonds Hybrid contracts Other debt securities issued Convertible compound financial instruments Non-convertible Other financial liabilities FINANCIAL LIABILITIES
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 275/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Carrying amount controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant received branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Retail funding Sight deposits Term deposits withdrawable within the following 30 days Term deposits not withdrawable within the following 30 days Savings accounts Wholesale funding Unsecured Secured 276/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Liquidity and funding Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Liquid assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) TOTAL UNADJUSTED LIQUID ASSETS Total unadjusted LEVEL 1 assets excluding extremely high quality covered bonds Withdrawable central bank reserves Central bank assets Central government assets Other liquid assets which can be included in the category of Central Bank exposures or Publically Guaranteed exposures
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 277/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Liquid assets A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Total unadjusted LEVEL 1 extremely high quality covered bonds Total unadjusted LEVEL 2A assets Total unadjusted LEVEL 2B assets Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries LIQUIDITY controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant COVERAGE branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Liquidity buffer Net liquidity outflow 278/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries AVAILABLE STABLE controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant FUNDING branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Available stable funding Capital items and instruments Retail deposits
of which: maturity < 1 year
of which: maturity >= 1 year Other non- financial customers (except central banks)
of which: maturity < 1 year
of which: maturity >= 1 year Operational deposits
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 279/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries AVAILABLE STABLE controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant FUNDING branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Liabilities and committed facilities within a group or an IPS if subject to preferential treatment Financial customers and central banks Liabilities provided where the counterparty cannot be determined Interdependent liabilities Other liabilities 280/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries REQUIRED STABLE controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant FUNDING branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Required stable funding Central bank assets Liquid assets Securities other than liquid assets Loans Interdependent assets Assets within a group or an IPS if subject to preferential treatment Derivatives Contributions to CCP default fund Other assets Off-balance sheet items
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 281/313 OJ L,
21.11.2025 ENAsset encumbrance Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Carrying amount of controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant encumbered assets branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Assets of the reporting institution Loans on demand Equity instruments Debt securities Loans and advances other than loans on demand Other assets 282/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Carrying amount of Foreign non-EU Foreign EU controlled non-EU EU EA encumbered assets controlled controlled subsidiaries controlled controlled controlled Less-
of which: issued by A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant other entities of the (subconsolidated (subconsolidated consolidated (stand (stand (stand group or stand alone) or stand alone) or stand alone) alone) alone) alone) Assets of the reporting institution Loans on demand Equity instruments Debt securities Loans and advances other than loans on demand Other assets Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Carrying amount of non-EU EU EA controlled controlled subsidiaries encumbered assets controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant
of which: central branches branches branches Significant (subconsolidated (subconsolidated consolidated bank's eligible (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Assets of the reporting institution
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 283/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled Carrying amount of non-EU EU EA controlled controlled subsidiaries encumbered assets controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant
of which: central branches branches branches Significant (subconsolidated (subconsolidated consolidated bank's eligible (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Loans on demand Equity instruments Debt securities Loans and advances other than loans on demand Other assets Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA Carrying amount of controlled controlled subsidiaries controlled controlled controlled Less- non-encumbered A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant assets (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Assets of the reporting institution Loans on demand Equity instruments 284/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA Carrying amount of controlled controlled subsidiaries controlled controlled controlled Less- non-encumbered A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant assets (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Debt securities Loans and advances other than loans on demand Other assets Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Carrying amount of Foreign non-EU Foreign EU controlled non-EU EU EA non-encumbered controlled controlled subsidiaries controlled controlled controlled Less-
assets of which: A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant issued by other (subconsolidated (subconsolidated consolidated (stand (stand (stand entities of the group or stand alone) or stand alone) or stand alone) alone) alone) alone) Assets of the reporting institution Loans on demand Equity instruments Debt securities
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 285/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Carrying amount of Foreign non-EU Foreign EU controlled non-EU EU EA non-encumbered controlled controlled subsidiaries controlled controlled controlled Less-
assets of which: A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant issued by other (subconsolidated (subconsolidated consolidated (stand (stand (stand entities of the group or stand alone) or stand alone) or stand alone) alone) alone) alone) Loans and advances other than loans on demand Other assets Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Carrying amount of Foreign non-EU Foreign EU Foreign EU controlled Foreign EA non-EU non-encumbered controlled controlled controlled subsidiaries controlled controlled Less-
assets of which: A. Large B. Medium C. Small subsidiaries subsidiaries branches (sub- branches Significant branches Significant central bank's (subconsolidated (subconsolidated (stand consolidated (stand (stand eligible or stand alone) or stand alone) alone) or stand alone) alone) alone) Assets of the reporting institution Loans on demand Equity instruments Debt securities Loans and advances other than loans on demand 286/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Carrying amount of Foreign non-EU Foreign EU Foreign EU controlled Foreign EA non-EU non-encumbered controlled controlled controlled subsidiaries controlled controlled Less-
assets of which: A. Large B. Medium C. Small subsidiaries subsidiaries branches (sub- branches Significant branches Significant central bank's (subconsolidated (subconsolidated (stand consolidated (stand (stand eligible or stand alone) or stand alone) alone) or stand alone) alone) alone) Other assets Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA Collateral received controlled controlled subsidiaries controlled controlled controlled Less- by the reporting A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant institution (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Fair value of encumbered collateral received or own debt securities issued Fair value of non- encumbered collateral received or own debt securities issued available for encumbrance
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 287/313 OJ L,
21.11.2025 ENOWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Table x.x A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) OWN FUNDS TIER 1 CAPITAL COMMON EQUITY TIER 1 CAPITAL Capital instruments eligible as CET1 Capital Retained earnings Adjustments to CET1 Deductions from CET1 ADDITIONAL TIER 1 CAPITAL TIER 2 CAPITAL 288/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA Original exposure controlled controlled subsidiaries controlled controlled controlled Less- pre-conversion A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant factors (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES Standardised approach (SA) Internal ratings based Approach
(IRB) Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Value adjustments A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Standardised approach (SA)
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 289/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Value adjustments A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Internal ratings based Approach
(IRB) Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Risk weighted controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant exposure amounts branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) TOTAL RISK EXPOSURE AMOUNT / TOTAL EXPOSURES RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES 290/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Risk weighted controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant exposure amounts branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Standardised approach (SA) Internal ratings based Approach
(IRB) TOTAL RISK EXPOSURE AMOUNT FOR SETTLEMENT/DE LIVERY TOTAL RISK EXPOSURE AMOUNT FOR THE BUSINESS SUBJECT TO MARKET RISK TOTAL RISK EXPOSURE AMOUNT FOR OPERATIONAL RISK (OpR ) TOTAL RISK EXPOSURE AMOUNT FOR CREDIT VALUATION ADJUSTMENT
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 291/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Risk weighted controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant exposure amounts branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) TOTAL RISK EXPOSURE AMOUNT RELATED TO LARGE EXPOSURES IN THE TRADING BOOK OTHER RISK EXPOSURE AMOUNTS Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Expected loss controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant amount branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Internal ratings based Approach
(IRB) 292/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Capital buffers and controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Pillar II requirements branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Combined buffer requirement Capital conservation buffer Conservation buffer due to macro- prudential or systemic risk identified at the level of a Member State Institution specific countercyclical capital buffer Systemic risk buffer Global Systemically Important Institution buffer Other Systemically Important Institution buffer
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 293/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Capital buffers and controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant Pillar II requirements branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Own funds requirements related to Pillar II adjustments Number of institutions Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Solvency ratio (%) A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) < 8 8 - 12 12 - 16 16 - 20 > 20 294/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Tier 1 ratio (%) A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) < 6 6 - 8 8 - 12 12 - 16 > 16 Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Core Equity Tier 1 controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant ratio (%) branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) < 4 4 - 6 6 - 8 8 - 12 12 - 16 > 16
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 295/313 OJ L,
21.11.2025 ENTOTAL RISK EXPOSURE AMOUNT / TOTAL EXPOSURES Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Solvency ratio (%) A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) < 8 8 - 12 12 - 16 16 - 20 > 20 Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Tier 1 ratio (%) A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) < 6 6 - 8 8 - 12 12-16 >16 296/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Core Equity Tier 1 controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant ratio (%) branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) < 4 4 - 6 6 - 8 8 - 12 12 - 16 > 16 Assets Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Solvency ratio (%) A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) < 8 8 - 12 12 - 16 16 - 20 > 20
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 297/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- Tier 1 ratio (%) A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) < 6 6 - 8 8 - 12 12 - 16 > 16 Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Core Equity Tier 1 controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant ratio (%) branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) < 4 4 - 6 6 - 8 8 - 12 12 - 16 > 16 298/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Orange Indicators Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Exposures to Corporates, of which SMEs - ORIGINAL EXPOSURE PRE CONVERSION FACTORS (Standardised Approach (SA)) Exposures to Retail, of which SMEs - ORIGINAL EXPOSURE PRE CONVERSION FACTORS (Standardised Approach (SA)) Exposures to Secured by mortgages on immovable property and ADC exposures, of which SMEs - ORIGINAL EXPOSURE PRE CONVERSION FACTORS (Standardised Approach (SA))
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 299/313 OJ L,
21.11.2025 ENOrange Indicators - Reporters exceeding the threshold described in Article 5(5) of Regulation (EU) No 2021/451 (10 % non-domestic exposures to total exposures) Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Domestic Exposures to Secured by mortgages on immovable property and ADC exposures - ORIGINAL EXPOSURE PRE CONVERSION FACTORS (Standardised Approach (SA)) Domestic Exposures to Secured by mortgages on immovable property and ADC exposures, of which SMEs - ORIGINAL EXPOSURE PRE CONVERSION FACTORS (Standardised Approach (SA)) 300/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Domestic Exposures to Retail - secured by immovable property, of which Non-SME - ORIGINAL EXPOSURE PRE CONVERSION FACTORS (IRB approach) DOMESTIC EXPOSURE WEIGHTED AVERAGE RISK WEIGHT (%) - Retail, Secured by immovable property, of which Non-SME (IRB approach) DOMESTIC EXPOSURE VALUE - Retail, Secured by immovable property, of which Non-SME (IRB approach)
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 301/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) DOMESTIC EXPOSURE WEIGHTED AVERAGE LGD (%) - Retail, Secured by immovable property, of which Non-SME (IRB approach) PD ASSIGNED TO THE OBLIGOR GRADE OR POOL (%) - Retail, Secured by immovable property, of which Non-SME domestic exposure (IRB approach) Defaulted domestic exposures to Secured by mortgages on immovable property and ADC exposures (Standardised approach (SA)) 302/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Defaulted domestic exposures to Secured by mortgages on immovable property and ADC exposures, of which SME (Standardised approach (SA)) Defaulted domestic exposures to Retail, Secured by immovable property, of which Non-SME (IRB approach) Domestic Exposures to Secured by mortgages on immovable property and ADC exposures - General and specific credit risk adjustments
(Impairments) (Standardised approach (SA))
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 303/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Domestic Exposures to Secured by mortgages on immovable property and ADC exposures, of which SME - General and specific credit risk adjustments
(Impairments) (Standardised approach (SA)) Domestic Exposures to Retail, Secured by immovable property, of which Non-SME - General and specific credit risk adjustments
(Impairments) (IRB approach) 304/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Orange Indicators - Reporters below the threshold described in Article 5(5) of Regulation (EU) No 2021/451 (10 % non-domestic exposures to total exposures) Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) EXPOSURE WEIGHTED AVERAGE RISK WEIGHT (%) - Retail, Secured by immovable property, of which Non-SME (IRB approach) EXPOSURE VALUE - Retail, Secured by immovable property, of which Non-SME (IRB approach) EXPOSURE WEIGHTED AVERAGE LGD (%) - Retail, Secured by immovable property, of which Non-SME (IRB approach)
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 305/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) PD ASSIGNED TO THE OBLIGOR GRADE OR POOL (%) - Retail, Secured by immovable property, of which Non-SME (IRB approach) Orange Indicators - FINREP reporters (IFRS and GAAP) Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Loans and advances to NFCs from Construction sector (Gross carrying amount) 306/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Non-performing loans and advances to NFCs from Construction sector (Gross carrying amount) Loans and advances to NFCs from Real estate sector (Gross carrying amount) Non-performing loans and advances to NFCs from Real estate sector (Gross carrying amount) Orange Indicators - FINREP reporters (IFRS and GAAP) - exceeding the threshold described in Article 5(5) of Regulation (EU) No 2021/451 (10 % non-domestic exposures to total exposures) Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Domestic loans and advances to NFCs from Construction sector (Gross carrying amount)
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 307/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Domestic non- performing loans and advances to NFCs from Construction sector (Gross carrying amount) Domestic loans and advances to NFCs from Real estate sector (Gross carrying amount) Domestic non- performing loans and advances to NFCs from Real estate sector (Gross carrying amount) Domestic Loans collateralized by residential immovable property to Households (Gross carrying amount) 308/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Domestic Non- performing Loans collateralized by residential immovable property to Households (Gross carrying amount) Domestic Loans collateralized by residential immovable property to Households - Accumulated impairment or Accumulated changes in fair value due to credit risk Domestic Total assets
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 309/313 OJ L,
21.11.2025 ENOrange Indicators - FINREP reporters (IFRS and GAAP) - below the threshold described in Article 5(5) of Regulation (EU) No 2021/451 (10 % non-domestic exposures to total exposures) Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Loans and advances to NFCs from Construction sector (Gross carrying amount) Non-performing loans and advances to NFCs from Construction sector (Gross carrying amount) Loans and advances to NFCs from Real estate sector (Gross carrying amount) Non-performing loans and advances to NFCs from Real estate sector (Gross carrying amount) 310/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Loans collateralized by residential immovable property to Households (Gross carrying amount) Non-performing (credit impaired) loans collateralized by inmovable property (Carrying amount) Orange Indicators Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Leverage ratio controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant reporting branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) O-SII banks Total Leverage Ratio exposure - using a fully phased-in definition of Tier 1 capital (O-SII banks)
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 311/313 OJ L,
21.11.2025 ENDomestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Leverage ratio controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant reporting branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) WEIGHTED AVERAGE LEVERAGE RATIO (%) - fully phased-in definition (O-SII banks) Top 5 banks Total Leverage Ratio exposure - using a fully phased-in definition of Tier 1 capital (Top 5 banks) WEIGHTED AVERAGE LEVERAGE RATIO (%) - fully phased-in definition (Top 5 banks) All banks Total Leverage Ratio exposure - using a fully phased-in definition of Tier 1 capital 312/313
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj EN OJ L,
21.11.2025Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries Leverage ratio controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant reporting branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Tier 1 capital - fully phased-in definition Orange Indicators - Reporters exceeding the threshold described in Article 5(5) of Regulation (EU) No 2021/451 (10 % non-domestic exposures to total exposures) Domestic banking groups
(consolidated) and stand-alone SSM Categories banks Foreign EA Foreign Foreign Foreign Foreign non-EU Foreign EU controlled non-EU EU EA controlled controlled subsidiaries controlled controlled controlled Less- A. Large B. Medium C. Small subsidiaries subsidiaries (sub- Significant branches branches branches Significant (subconsolidated (subconsolidated consolidated (stand (stand (stand or stand alone) or stand alone) or stand alone) alone) alone) alone) Number of credit institutions reporting F20.00 (Geographical breakdown)
ELI:
http://data.europa.eu/eli/guideline/2025/2212/oj 313/313 OJ L,
21.11.2025 EN