Reporting to Public Directives

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Title Publication date Number Circular number Additional information
Table of Contents 29/08/2019 600
Presentation and Publication of the Annual Financial Report 28/04/2015 605
Annual Report of a Banking Corporation 18/01/2018 610
Statement of the Chairman of the Board of Directors 28/04/2015 615
Report of the Board of Directors and Management 09/06/2026 620
Appendices to the Report of the Board of Directors and Management 09/06/2026 621
Internal Audit Declarations on Financial Reporting, Independent Auditor's Report 26/04/2026 625
Annual Financial Statements – Table of Contents 08/10/2024 630
Annual Financial Statements – Part 1 – General 09/06/2026 631-1-164
Annual Financial Statements – Part 1a – Derivative Instruments and Hedging Activities 24/07/2022 631-165-167
Annual Financial Statements – Part 2 – Balance Sheet – Assets 31/12/2025 632
Annual Financial Statements – Part 2 – Balance Sheet – Liabilities and Equity 31/12/2025 633
Annual Financial Statements – Part 3a – Statement of Comprehensive Income 01/07/2018 635
Appendices to the Annual Financial Statements – Table of Contents 19/10/2023 637A (637-01)
Appendix M – Illustration of Calculation of Effective and Standardized Average Duration 28/04/2015 637-138-139
Appendix N – Fair Value Measurements 13/02/2020 637-140-171
Appendix I – Examples of Implementation of Directives on Derivative Instruments 30/08/2018 637E (637-16-90)
Appendix O – Variable Interest Entities (VIEs) 30/11/2020 637-172-206
Appendix Q – Employee Benefits – Strengthening Internal Control over Financial Reporting 10/02/2016 637-213-221
Appendix G – Note 4 – Fees and Commissions 28/04/2015 637C (637-08)
Appendix H – Mapping of the Accounting Treatment for Derivative Instruments (Part 1a) 30/08/2018 637D (637-09-15)
Annual Financial Statements – Part 3 – Statement of Profit and Loss 09/06/2026 634
Appendix R – Interested and Related Parties (Section 80 of the Reporting to the Public Directives) 12/02/2017 637-222-224
Appendices A and E: Accounting Treatment for Securities Lending Transactions Managed as Credit and Calculation of Bond Maturity Years and Related Expenditure Rates 29/11/2020 637B (637-02-07)
Annual Financial Statements – Parts 4 and 5 – Statement of Changes in Equity and Statement of Cash Flows 30/08/2018 636
Appendix J – Process for Determining the Allowance for Credit Losses and Documentation Requirements 19/10/2023
Consolidated Reporting to the Public Directives 12/07/2026 600-699
This page was last updated on: 23/09/2026