Instructions for the EU-specific template: Income & balance sheet evolution
Participating institutions are requested to fill in the yellow shaded cells of this template using the
amounts from the official financial statements of the respective year. Amounts should be reported
in the same reporting currency and unit specified in the General Info worksheet. Amounts should
generally be reported as positive amounts except for items in panel A on income evolution where
the relevant item has resulted in a reduction of profits (e.g. the amounts reported in row 10,
operating expenses, are always expected to be reported as negative amounts).
Panel A: Income evolution
Row
Column
Heading
6
D-N
Net interest income
7
D-N
Net income
activities
8
D-N
Net fee & commission income
The net profit/ loss generated from fees
and commissions as included in the
profit & loss statement of the relevant
year.
9
D-N
Net other operating income
Any other sources of net operating
income not included in rows 6-8 as
included in the profit & loss statement of
the relevant year.
10
D-N
Operating expenses (including Total operating expenses (including
provisions not included in rows provisions not included in rows 12 or 14)
as included in the profit & loss
12 or 14)
statement of the relevant year.
12
D-N
Provisions for credit losses
Provisions for credit losses (e.g.
impairment provisions on customer
loans or debt securities) as included in
the profit & loss statement of the
relevant year.
14
D-N
Exceptional items
Net profits/ losses from non-operating
sources as included in the profit & loss
statement of the relevant year.
16
D-N
Income taxes
Taxes on income as included in the profit
from
Description
Interest income minus interest expenses
as included in the profit & loss
statement of the relevant year.
trading The net profit/ loss from trading as
included in the profit & loss statement of
the relevant year.
& loss statement of the relevant year.
18
D-N
Net other comprehensive income Net profits/ losses that are directly
not recognised in the income recognised in equity and are not
recognised in the profit and loss
statement
statement of the relevant year.
Panel B: Balance sheet evolution
Row
Column
Heading
Description
24
D-N
Accounting total equity
26
D-N
Retail & corporate deposits Customer deposits from retail and
(excluding deposits by financial corporate clients as included in the
balance sheet of the relevant year.
institutions)
Deposits
from
financial
sector
counterparties should not be included
here but in row 27.
27
D-N
Repos and deposits from financial Funds received in the form or repos or
sector counterparties other than deposits
from
financial
sector
counterparties other than central banks
central banks
as included in the balance sheet of the
relevant year.
28
D-N
Debt securities issued
Debt securities issued as included in the
balance sheet of the relevant year.
29
D-N
Derivatives
Derivatives reported on the liability side
of the balance sheet of the relevant
year.
30
D-N
Other accounting liabilities
Liability items as included in the balance
sheet assets of the relevant year which
are not included in rows 26-29.
32
D-N
Banknotes, coins & deposits with Banknotes, coins & deposits with central
banks as included in the balance sheet
central banks
assets of the relevant year.
33
D-N
Reverse repos and deposits with Reverse repos and deposits with
financial sector counterparties financial sector counterparties other
than central banks as included in the
other than central banks
balance sheet assets of the relevant
Equity as reported on the balance sheet
of the relevant year.
year.
Debt securities held by the institution as
included in the balance sheet assets of
the relevant year.
34
D-N
Debt securities purchased
35
D-N
Debt securities issued by central Debt securities held by the institution
or regional governments and that were issued by central or regional
governments and local authorities as
local authorities
included in the balance sheet assets of
the relevant year.
36
D-N
Loans
Loans extended to customers as
included in the balance sheet assets of
the relevant year.
37
D-N
Derivatives
Derivatives reported on the asset side of
the balance sheet of the relevant year.
38
D-N
Other accounting assets
Assets as included in the balance sheet
assets of the relevant year which are not
included in rows 32-37.
44
D-N
Significant change
entity composition?
to
group/ Please select ‘’yes’’ if the institution’s
group/ entity composition has changed
in a material way in the relevant year as
a result of merger, acquisition or
restructuring. In all other cases, please
select ‘’no’’.