Consolidated financial and income statement of credit institutions in Austria on the basis of consolidated banking data (CBD)

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Description:

This table provides an integrated view of the assets and income of groups of credit institutions resident in Austria and required to report in Austria under Article 99 (2) CRR and Annex B1 to the Regulation on Asset, Income and Risk Statements, including unconsolidated data reported by individual credit institutions under Annexes A1a and A2 of this Regulation.

Source:

OeNB.

Definitions and terms:

CRR, ITS on Supervisory Reporting.

Legal basis:

Austrian Banking Act; Regulation on Asset, Income and Risk Statements; CRR; ITS on Supervisory Reporting.

Methodology:

The format for aggregating data reported in line with IFRS and Commercial Code/Banking Act provisions was chosen so as to provide the best possible harmonized view of the various underlying accounting formats.

Reporting institutions:

Institutions required to report their assets and liabilities under the Commercial Code or IFRS in Austria: individual credit institutions pursuant to Article 1 paragraph 1 Austrian Banking Act, branch offices pursuant to Article 9 Austrian Banking Act, and groups of credit institutions pursuant to Articles 59 or 59a Austrian Banking Act.

Standards and codes:

Austrian Banking Act/Commercial Code, IFRS, CRR.

Index:

Consolidated Banking Data.