Contents
THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,Having regard to the Treaty on the Functioning of the European Union,Having regard to Council Regulation (EU) No 1024/2013 of 15 October 2013 conferring specific tasks on the European Central Bank concerning policies relating to the prudential supervision of credit institutionsnote, and in particular Article 4(1) and (3), Article 6(2), Article 6(5), point (d), and Article 10 thereof,Having regard to Regulation (EU) No 468/2014 of the European Central Bank of 16 April 2014 establishing the framework for cooperation within the Single Supervisory Mechanism between the European Central Bank and national competent authorities and with national designated authorities (SSM Framework Regulation) (ECB/2014/17)note, and in particular Article 21(1), Article 140 and Article 141(1) thereof,Whereas:
(1)Regulation (EU) 2015/534 of the European Central Bank (ECB/2015/13)note lays down reporting requirements concerning the supervisory financial information to be submitted by supervised entities to national competent authorities.
(2)Regulation (EU) 2015/534 (ECB/2015/13) requires supervised entities to report supervisory financial information based on the templates developed by the European Banking Authority and laid down by Commission Implementing Regulation (EU) 2024/3117note, which repeals and replaces Commission Implementing Regulation (EU) 2021/451note.
(3)In accordance with the principle of proportionality, less significant credit institutions and less significant branches are subject to reduced reporting requirements under Regulation (EU) 2015/534 (ECB/2015/13). In particular, only a reduced set of data points specified in Annex III to Regulation (EU) 2015/534 (ECB/2015/13) is collected from certain less significant credit institutions subject to Regulation (EU) 2015/534 (ECB/2015/13) which have a total asset value of EUR 3 billion or less.
(4)In order to exercise oversight over the functioning of the Single Supervisory Mechanism and to promote the consistent application of high supervisory standards, the ECB needs additional data points concerning these less significant credit institutions. The additional information is necessary for the ECB to foster comparability of the outcomes of the supervisory review and evaluation process (SREP) assessment.
(5)Therefore, Regulation (EU) 2015/534 (ECB/2015/13) should be amended accordingly,
HAS ADOPTED THIS REGULATION:
Article 1Amendments#
Regulation (EU) 2015/534 (ECB/2015/13) is amended as follows:
1.Annex IV entitled ‘’‘FINREP data points’’ under IFRS or National GAAP compatible with IFRS’ is amended in accordance with Annex I to this Regulation;
2.Annex V entitled ‘’‘FINREP data points’’ under national accounting frameworks’ is amended in accordance with Annex II to this Regulation.
Article 2Final provisions#
1.This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
2.It shall apply from 30 December 2025.
Annex I
Annex IV to Regulation (EU) 2015/534 (ECB/2015/13) entitled ‘“FINREP data points” under IFRS or National GAAP compatible with IFRS’ is amended as follows:
Tables 18.0 and 19 are replaced by the following:
‘18Information on performing and non-performing exposures18.0Information on performing and non-performing exposures| References | | Gross carrying amount / Nominal amount| | Performing| Not past due or Past due ≤ = 30 days | Past due > 30 days ≤ = 90 days | Of which: Instruments without significant increase in credit risk since initial recognition (Stage 1) | Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Of which: purchased or originated credit-impaired financial assets0010 | 0020 | 0030 | 0055 | 0056 | 0057 | 0058Annex V. Part 1.34, Part 2.118, 221 | Annex V. Part 2. 213-216, 223-239 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 222, 235 | IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d) | IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)0005 | Cash balances at central banks and other demand deposits | Annex V.Part 2.2, 3 | | | | | | |0010 | Debt securities | Annex V.Part 1.31, 44(b) | | | | | | |0020 | Central banks | Annex V.Part 1.42(a) | | | | | | |0030 | General governments | Annex V.Part 1.42(b) | | | | | | |0040 | Credit institutions | Annex V.Part 1.42(c) | | | | | | |0050 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | |0060 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | |0070 | Loans and advances | Annex V.Part 1.32, 44(a) | | | | | | |0080 | Central banks | Annex V.Part 1.42(a) | | | | | | |0090 | General governments | Annex V.Part 1.42(b) | | | | | | |0100 | Credit institutions | Annex V.Part 1.42(c) | | | | | | |0110 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | |0120 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | |0130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | | | | | | |0140 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | |0150 | Households | Annex V.Part 1.42(f) | | | | | | |0160 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | |0170 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | | | | | | |0180 | DEBT INSTRUMENTS AT COST OR AT AMORTISED COST | Annex V.Part 2.233(a) | | | | | | |0181 | Debt securities | Annex V.Part 1.31, 44(b) | | | | | | |0182 | Central banks | Annex V.Part 1.42(a) | | | | | | |0183 | General governments | Annex V.Part 1.42(b) | | | | | | |0184 | Credit institutions | Annex V.Part 1.42(c) | | | | | | |0185 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | |0186 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | |0191 | Loans and advances | Annex V.Part 1.32, 44(a) | | | | | | |0192 | Central banks | Annex V.Part 1.42(a) | | | | | | |0193 | General governments | Annex V.Part 1.42(b) | | | | | | |0194 | Credit institutions | Annex V.Part 1.42(c) | | | | | | |0195 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | |0196 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | |0900 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | | | | | | |0903 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | |0197 | Households | Annex V.Part 1.42(f) | | | | | | |0910 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | |0913 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | | | | | | |0201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(b) | | | | | | |0211 | Debt securities | Annex V.Part 1.31, 44(b) | | | | | | |0212 | Central banks | Annex V.Part 1.42(a) | | | | | | |0213 | General governments | Annex V.Part 1.42(b) | | | | | | |0214 | Credit institutions | Annex V.Part 1.42(c) | | | | | | |0215 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | |0216 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | |0221 | Loans and advances | Annex V.Part 1.32, 44(a) | | | | | | |0222 | Central banks | Annex V.Part 1.42(a) | | | | | | |0223 | General governments | Annex V.Part 1.42(b) | | | | | | |0224 | Credit institutions | Annex V.Part 1.42(c) | | | | | | |0225 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | |0226 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | |0920 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | | | | | | |0923 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | |0227 | Households | Annex V.Part 1.42(f) | | | | | | |0930 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | |0933 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | | | | | | |0231 | DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(c), 234 | | | | | | |0330 | DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING | Annex V.Part 2.217 | | | | | | |0335 | DEBT INSTRUMENTS HELD FOR SALE | Annex V.Part 2.220 | | | | | | |0340 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 | | | | | | |0350 | Central banks | Annex V.Part 1.42(a) | | | | | | |0360 | General governments | Annex V.Part 1.42(b) | | | | | | |0370 | Credit institutions | Annex V.Part 1.42(c) | | | | | | |0380 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | |0390 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | |0400 | Households | Annex V.Part 1.42(f) | | | | | | |0410 | Financial guarantees given | IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 | | | | | | |0420 | Central banks | Annex V.Part 1.42(a) | | | | | | |0430 | General governments | Annex V.Part 1.42(b) | | | | | | |0440 | Credit institutions | Annex V.Part 1.42(c) | | | | | | |0450 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | |0460 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | |0470 | Households | Annex V.Part 1.42(f) | | | | | | |0480 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 | | | | | | |0490 | Central banks | Annex V.Part 1.42(a) | | | | | | |0500 | General governments | Annex V.Part 1.42(b) | | | | | | |0510 | Credit institutions | Annex V.Part 1.42(c) | | | | | | |0520 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | |0530 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | |0540 | Households | Annex V.Part 1.42(f) | | | | | | |0550 | OFF-BALANCE SHEET EXPOSURES | Annex V.Part 2.217’ | | | | | | || References | Gross carrying amount / Nominal amount| Non-performing| Unlikely to pay that are not past-due or past-due ≤ = 90 days | Past due > 90 days ≤ = 180 days | Past due > 180 days ≤ = 1 year | Past due > 1 year ≤ = 2 years | Past due > 2 year ≤ = 5 years | Past due > 5 year ≤ = 7 years | Past due > 7 years | Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Of which:defaulted | of which: Credit-impaired instruments (Stage 3) | of which: purchased or originated credit-impaired financial assets0060 | 0070 | 0080 | 0090 | 0101 | 0102 | 0106 | 0107 | 0109 | 0110 | 0121 | 0900CRR Art. 47a (3); Annex V. Part 2. 213-216, 223-239 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) | CRR art 178; Annex V.Part 2.237(b) | IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a) | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)0005 | Cash balances at central banks and other demand deposits | Annex V.Part 2.2, 3 | | | | | | | | | | | |0010 | Debt securities | Annex V.Part 1.31, 44(b) | | | | | | | | | | | |0020 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | | |0030 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | | |0040 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | | |0050 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | | |0060 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | | |0070 | Loans and advances | Annex V.Part 1.32, 44(a) | | | | | | | | | | | |0080 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | | |0090 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | | |0100 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | | |0110 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | | |0120 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | | |0130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | | | | | | | | | | | |0140 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | | |0150 | Households | Annex V.Part 1.42(f) | | | | | | | | | | | |0160 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | | |0170 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | | | | | | | | | | | |0180 | DEBT INSTRUMENTS AT COST OR AT AMORTISED COST | Annex V.Part 2.233(a) | | | | | | | | | | | |0181 | Debt securities | Annex V.Part 1.31, 44(b) | | | | | | | | | | | |0182 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | | |0183 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | | |0184 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | | |0185 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | | |0186 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | | |0191 | Loans and advances | Annex V.Part 1.32, 44(a) | | | | | | | | | | | |0192 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | | |0193 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | | |0194 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | | |0195 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | | |0196 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | | |0900 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | | | | | | | | | | | |0903 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | | |0197 | Households | Annex V.Part 1.42(f) | | | | | | | | | | | |0910 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | | |0913 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | | | | | | | | | | | |0201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(b) | | | | | | | | | | | |0211 | Debt securities | Annex V.Part 1.31, 44(b) | | | | | | | | | | | |0212 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | | |0213 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | | |0214 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | | |0215 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | | |0216 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | | |0221 | Loans and advances | Annex V.Part 1.32, 44(a) | | | | | | | | | | | |0222 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | | |0223 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | | |0224 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | | |0225 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | | |0226 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | | |0920 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | | | | | | | | | | | |0923 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | | |0227 | Households | Annex V.Part 1.42(f) | | | | | | | | | | | |0930 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | | |0933 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | | | | | | | | | | | |0231 | DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(c), 234 | | | | | | | | | | | |0330 | DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING | Annex V.Part 2.217 | | | | | | | | | | | |0335 | DEBT INSTRUMENTS HELD FOR SALE | Annex V.Part 2.220 | | | | | | | | | | | |0340 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 | | | | | | | | | | | |0350 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | | |0360 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | | |0370 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | | |0380 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | | |0390 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | | |0400 | Households | Annex V.Part 1.42(f) | | | | | | | | | | | |0410 | Financial guarantees given | IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 | | | | | | | | | | | |0420 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | | |0430 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | | |0440 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | | |0450 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | | |0460 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | | |0470 | Households | Annex V.Part 1.42(f) | | | | | | | | | | | |0480 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 | | | | | | | | | | | |0490 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | | |0500 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | | |0510 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | | |0520 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | | |0530 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | | |0540 | Households | Annex V.Part 1.42(f) | | | | | | | | | | | |0550 | OFF-BALANCE SHEET EXPOSURES | Annex V.Part 2.217’ | | | | | | | | | | | || References | | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions| | Performing exposures - Accumulated impairment and provisions| of which: Past due > 30 days ≤ = 90 days | of which: Instruments without significant increase in credit risk since initial recognition (Stage 1) | of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | of which: purchased or originated credit-impaired financial assets0130 | 0140 | 0910 | 0141 | 0142 | 0143Annex V. Part 2. 238 | Annex V. Part 2. 238 | Annex V. Part 2. 222, 235, 237(f) | IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d) | IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)0005 | Cash balances at central banks and other demand deposits | Annex V.Part 2.2, 3 | | | | | |0010 | Debt securities | Annex V.Part 1.31, 44(b) | | | | | |0020 | Central banks | Annex V.Part 1.42(a) | | | | | |0030 | General governments | Annex V.Part 1.42(b) | | | | | |0040 | Credit institutions | Annex V.Part 1.42(c) | | | | | |0050 | Other financial corporations | Annex V.Part 1.42(d) | | | | | |0060 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | |0070 | Loans and advances | Annex V.Part 1.32, 44(a) | | | | | |0080 | Central banks | Annex V.Part 1.42(a) | | | | | |0090 | General governments | Annex V.Part 1.42(b) | | | | | |0100 | Credit institutions | Annex V.Part 1.42(c) | | | | | |0110 | Other financial corporations | Annex V.Part 1.42(d) | | | | | |0120 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | |0130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | | | | | |0140 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | |0150 | Households | Annex V.Part 1.42(f) | | | | | |0160 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | |0170 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | | | | | |0180 | DEBT INSTRUMENTS AT COST OR AT AMORTISED COST | Annex V.Part 2.233(a) | | | | | |0181 | Debt securities | Annex V.Part 1.31, 44(b) | | | | | |0182 | Central banks | Annex V.Part 1.42(a) | | | | | |0183 | General governments | Annex V.Part 1.42(b) | | | | | |0184 | Credit institutions | Annex V.Part 1.42(c) | | | | | |0185 | Other financial corporations | Annex V.Part 1.42(d) | | | | | |0186 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | |0191 | Loans and advances | Annex V.Part 1.32, 44(a) | | | | | |0192 | Central banks | Annex V.Part 1.42(a) | | | | | |0193 | General governments | Annex V.Part 1.42(b) | | | | | |0194 | Credit institutions | Annex V.Part 1.42(c) | | | | | |0195 | Other financial corporations | Annex V.Part 1.42(d) | | | | | |0196 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | |0900 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | | | | | |0903 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | |0197 | Households | Annex V.Part 1.42(f) | | | | | |0910 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | |0913 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | | | | | |0201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(b) | | | | | |0211 | Debt securities | Annex V.Part 1.31, 44(b) | | | | | |0212 | Central banks | Annex V.Part 1.42(a) | | | | | |0213 | General governments | Annex V.Part 1.42(b) | | | | | |0214 | Credit institutions | Annex V.Part 1.42(c) | | | | | |0215 | Other financial corporations | Annex V.Part 1.42(d) | | | | | |0216 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | |0221 | Loans and advances | Annex V.Part 1.32, 44(a) | | | | | |0222 | Central banks | Annex V.Part 1.42(a) | | | | | |0223 | General governments | Annex V.Part 1.42(b) | | | | | |0224 | Credit institutions | Annex V.Part 1.42(c) | | | | | |0225 | Other financial corporations | Annex V.Part 1.42(d) | | | | | |0226 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | |0920 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | | | | | |0923 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | |0227 | Households | Annex V.Part 1.42(f) | | | | | |0930 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | |0933 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | | | | | |0231 | DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(c), 234 | | | | | |0330 | DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING | Annex V.Part 2.217 | | | | | |0335 | DEBT INSTRUMENTS HELD FOR SALE | Annex V.Part 2.220 | | | | | |0340 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 | | | | | |0350 | Central banks | Annex V.Part 1.42(a) | | | | | |0360 | General governments | Annex V.Part 1.42(b) | | | | | |0370 | Credit institutions | Annex V.Part 1.42(c) | | | | | |0380 | Other financial corporations | Annex V.Part 1.42(d) | | | | | |0390 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | |0400 | Households | Annex V.Part 1.42(f) | | | | | |0410 | Financial guarantees given | IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 | | | | | |0420 | Central banks | Annex V.Part 1.42(a) | | | | | |0430 | General governments | Annex V.Part 1.42(b) | | | | | |0440 | Credit institutions | Annex V.Part 1.42(c) | | | | | |0450 | Other financial corporations | Annex V.Part 1.42(d) | | | | | |0460 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | |0470 | Households | Annex V.Part 1.42(f) | | | | | |0480 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 | | | | | |0490 | Central banks | Annex V.Part 1.42(a) | | | | | |0500 | General governments | Annex V.Part 1.42(b) | | | | | |0510 | Credit institutions | Annex V.Part 1.42(c) | | | | | |0520 | Other financial corporations | Annex V.Part 1.42(d) | | | | | |0530 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | |0540 | Households | Annex V.Part 1.42(f) | | | | | |0550 | OFF-BALANCE SHEET EXPOSURES | Annex V.Part 2.217’ | | | | | || References | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions| Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions| Unlikely to pay that are not past-due or past-due ≤ = 90 days | Past due > 90 days ≤ = 180 days | Past due > 180 days ≤ = 1 year | Past due > 1 year ≤ = 2 year | Past due > 2 year ≤ = 5 year | Past due > 5 year ≤ = 7 years | Past due > 7 years | Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Of which: Credit-impaired instruments (Stage 3) | of which: purchased or originated credit-impaired financial assets0150 | 0160 | 0170 | 0180 | 0191 | 0192 | 0196 | 0197 | 0950 | 0951 | 0952Annex V. Part 2. 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) | IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a) | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)0005 | Cash balances at central banks and other demand deposits | Annex V.Part 2.2, 3 | | | | | | | | | | |0010 | Debt securities | Annex V.Part 1.31, 44(b) | | | | | | | | | | |0020 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | |0030 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | |0040 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | |0050 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | |0060 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | |0070 | Loans and advances | Annex V.Part 1.32, 44(a) | | | | | | | | | | |0080 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | |0090 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | |0100 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | |0110 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | |0120 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | |0130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | | | | | | | | | | |0140 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | |0150 | Households | Annex V.Part 1.42(f) | | | | | | | | | | |0160 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | |0170 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | | | | | | | | | | |0180 | DEBT INSTRUMENTS AT COST OR AT AMORTISED COST | Annex V.Part 2.233(a) | | | | | | | | | | |0181 | Debt securities | Annex V.Part 1.31, 44(b) | | | | | | | | | | |0182 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | |0183 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | |0184 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | |0185 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | |0186 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | |0191 | Loans and advances | Annex V.Part 1.32, 44(a) | | | | | | | | | | |0192 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | |0193 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | |0194 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | |0195 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | |0196 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | |0900 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | | | | | | | | | | |0903 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | |0197 | Households | Annex V.Part 1.42(f) | | | | | | | | | | |0910 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | |0913 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | | | | | | | | | | |0201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(b) | | | | | | | | | | |0211 | Debt securities | Annex V.Part 1.31, 44(b) | | | | | | | | | | |0212 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | |0213 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | |0214 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | |0215 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | |0216 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | |0221 | Loans and advances | Annex V.Part 1.32, 44(a) | | | | | | | | | | |0222 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | |0223 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | |0224 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | |0225 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | |0226 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | |0920 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | | | | | | | | | | |0923 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | |0227 | Households | Annex V.Part 1.42(f) | | | | | | | | | | |0930 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | |0933 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | | | | | | | | | | |0231 | DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(c), 234 | | | | | | | | | | |0330 | DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING | Annex V.Part 2.217 | | | | | | | | | | |0335 | DEBT INSTRUMENTS HELD FOR SALE | Annex V.Part 2.220 | | | | | | | | | | |0340 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 | | | | | | | | | | |0350 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | |0360 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | |0370 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | |0380 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | |0390 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | |0400 | Households | Annex V.Part 1.42(f) | | | | | | | | | | |0410 | Financial guarantees given | IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 | | | | | | | | | | |0420 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | |0430 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | |0440 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | |0450 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | |0460 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | |0470 | Households | Annex V.Part 1.42(f) | | | | | | | | | | |0480 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 | | | | | | | | | | |0490 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | |0500 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | |0510 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | |0520 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | |0530 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | |0540 | Households | Annex V.Part 1.42(f) | | | | | | | | | | |0550 | OFF-BALANCE SHEET EXPOSURES | Annex V.Part 2.217’ | | | | | | | | | | || References | Maximum amount of the collateral or guarantee that can be consideredAnnex V. Part 2.119Collateral received and financial guarantees receivedCollateral received on performing exposues | Collateral received on non-performing exposues | Financial guarantees received on performing exposures | Financial guarantees received on non-performing exposures0201 | 0200 | 0205 | 0210Annex V. Part 2. 239 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | Annex V. Part 2. 2390005 | Cash balances at central banks and other demand deposits | Annex V.Part 2.2, 3 | | | |0010 | Debt securities | Annex V.Part 1.31, 44(b) | | | |0020 | Central banks | Annex V.Part 1.42(a) | | | |0030 | General governments | Annex V.Part 1.42(b) | | | |0040 | Credit institutions | Annex V.Part 1.42(c) | | | |0050 | Other financial corporations | Annex V.Part 1.42(d) | | | |0060 | Non-financial corporations | Annex V.Part 1.42(e) | | | |0070 | Loans and advances | Annex V.Part 1.32, 44(a) | | | |0080 | Central banks | Annex V.Part 1.42(a) | | | |0090 | General governments | Annex V.Part 1.42(b) | | | |0100 | Credit institutions | Annex V.Part 1.42(c) | | | |0110 | Other financial corporations | Annex V.Part 1.42(d) | | | |0120 | Non-financial corporations | Annex V.Part 1.42(e) | | | |0130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | | | |0140 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | |0150 | Households | Annex V.Part 1.42(f) | | | |0160 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | |0170 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | | | |0180 | DEBT INSTRUMENTS AT COST OR AT AMORTISED COST | Annex V.Part 2.233(a) | | | |0181 | Debt securities | Annex V.Part 1.31, 44(b) | | | |0182 | Central banks | Annex V.Part 1.42(a) | | | |0183 | General governments | Annex V.Part 1.42(b) | | | |0184 | Credit institutions | Annex V.Part 1.42(c) | | | |0185 | Other financial corporations | Annex V.Part 1.42(d) | | | |0186 | Non-financial corporations | Annex V.Part 1.42(e) | | | |0191 | Loans and advances | Annex V.Part 1.32, 44(a) | | | |0192 | Central banks | Annex V.Part 1.42(a) | | | |0193 | General governments | Annex V.Part 1.42(b) | | | |0194 | Credit institutions | Annex V.Part 1.42(c) | | | |0195 | Other financial corporations | Annex V.Part 1.42(d) | | | |0196 | Non-financial corporations | Annex V.Part 1.42(e) | | | |0900 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | | | |0903 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | |0197 | Households | Annex V.Part 1.42(f) | | | |0910 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | |0913 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | | | |0201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(b) | | | |0211 | Debt securities | Annex V.Part 1.31, 44(b) | | | |0212 | Central banks | Annex V.Part 1.42(a) | | | |0213 | General governments | Annex V.Part 1.42(b) | | | |0214 | Credit institutions | Annex V.Part 1.42(c) | | | |0215 | Other financial corporations | Annex V.Part 1.42(d) | | | |0216 | Non-financial corporations | Annex V.Part 1.42(e) | | | |0221 | Loans and advances | Annex V.Part 1.32, 44(a) | | | |0222 | Central banks | Annex V.Part 1.42(a) | | | |0223 | General governments | Annex V.Part 1.42(b) | | | |0224 | Credit institutions | Annex V.Part 1.42(c) | | | |0225 | Other financial corporations | Annex V.Part 1.42(d) | | | |0226 | Non-financial corporations | Annex V.Part 1.42(e) | | | |0920 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | | | |0923 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | |0227 | Households | Annex V.Part 1.42(f) | | | |0930 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | |0933 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | | | |0231 | DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(c), 234 | | | |0330 | DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING | Annex V.Part 2.217 | | | |0335 | DEBT INSTRUMENTS HELD FOR SALE | Annex V.Part 2.220 | | | |0340 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 | | | |0350 | Central banks | Annex V.Part 1.42(a) | | | |0360 | General governments | Annex V.Part 1.42(b) | | | |0370 | Credit institutions | Annex V.Part 1.42(c) | | | |0380 | Other financial corporations | Annex V.Part 1.42(d) | | | |0390 | Non-financial corporations | Annex V.Part 1.42(e) | | | |0400 | Households | Annex V.Part 1.42(f) | | | |0410 | Financial guarantees given | IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 | | | |0420 | Central banks | Annex V.Part 1.42(a) | | | |0430 | General governments | Annex V.Part 1.42(b) | | | |0440 | Credit institutions | Annex V.Part 1.42(c) | | | |0450 | Other financial corporations | Annex V.Part 1.42(d) | | | |0460 | Non-financial corporations | Annex V.Part 1.42(e) | | | |0470 | Households | Annex V.Part 1.42(f) | | | |0480 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 | | | |0490 | Central banks | Annex V.Part 1.42(a) | | | |0500 | General governments | Annex V.Part 1.42(b) | | | |0510 | Credit institutions | Annex V.Part 1.42(c) | | | |0520 | Other financial corporations | Annex V.Part 1.42(d) | | | |0530 | Non-financial corporations | Annex V.Part 1.42(e) | | | |0540 | Households | Annex V.Part 1.42(f) | | | |0550 | OFF-BALANCE SHEET EXPOSURES | Annex V.Part 2.217 | | | |
‘19.Information forborne exposures| References | | Gross carrying amount / nominal amount of exposures with forbearance measures| | Performing exposures with forbearance measures | | Non-performing exposures with forbearance measures| Instruments with modifications in their terms and conditions | Refinancing | of which: Performing forborne exposures under probation reclassified from non-performing | | Instruments with modifications in their terms and conditions | Refinancing | of which: Defaulted | of which: Impaired | of which: Forbearance of exposures non-performing prior to forbearance0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110CRR Art. 47b (1), (2); Annex V. Part 1.34, Part 2. 118, 240-245, 251-258 | Annex V. Part 2. 256, 259-261 | CRR Art. 47b (1); Annex V. Part 2.240, 266 | CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 | CRR Art. 47a (7); Annex V. Part 2. 256, 261 | Annex V. Part 2. 259-263 | CRR Art. 47b (1); Annex V. Part 2.240, 266 | CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 | CRR art 178; Annex V. Part 2.264(b) | IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.264(a) | CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 2630005 | Cash balances at central banks and other demand deposits | Annex V.Part 2.2, 3 | | | | | | | | | | |0010 | Debt securities | Annex V.Part 1.31, 44(b) | | | | | | | | | | |0020 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | |0030 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | |0040 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | |0050 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | |0060 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | |0070 | Loans and advances | Annex V.Part 1.32, 44(a) | | | | | | | | | | |0080 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | |0090 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | |0100 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | |0110 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | |0120 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | |0130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | | | | | | | | | | |0140 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | |0150 | Households | Annex V.Part 1.42(f) | | | | | | | | | | |0160 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | |0170 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | | | | | | | | | | |0180 | DEBT INSTRUMENTS AT COST OR AT AMORTISED COST | Annex V.Part 2.249(a) | | | | | | | | | | |0181 | Debt securities | Annex V.Part 1.31, 44(b) | | | | | | | | | | |0182 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | |0183 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | |0184 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | |0185 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | |0186 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | |0191 | Loans and advances | Annex V.Part 1.32, 44(a) | | | | | | | | | | |0192 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | |0193 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | |0194 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | |0195 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | |0196 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | |0900 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | | | | | | | | | | |0903 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | |0197 | Households | Annex V.Part 1.42(f) | | | | | | | | | | |0910 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | |0913 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | | | | | | | | | | |0201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.249(b) | | | | | | | | | | |0211 | Debt securities | Annex V.Part 1.31, 44(b) | | | | | | | | | | |0212 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | |0213 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | |0214 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | |0215 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | |0216 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | |0221 | Loans and advances | Annex V.Part 1.32, 44(a) | | | | | | | | | | |0222 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | |0223 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | |0224 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | |0225 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | |0226 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | |0920 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | | | | | | | | | | |0923 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | |0227 | Households | Annex V.Part 1.42(f) | | | | | | | | | | |0930 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | |0933 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | | | | | | | | | | |0231 | DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT | Annex V.Part 2.249 | | | | | | | | | | |0330 | DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING | Annex V.Part 2.246 | | | | | | | | | | |0335 | DEBT INSTRUMENTS HELD FOR SALE | Annex V.Part 2.247 | | | | | | | | | | |0340 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246’ | | | | | | | | | | || References | | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Maximum amount of the collateral or guarantee that can be consideredAnnex V. Part 2.119| Perfoming exposures with forbearance measures - Accumulated impairment and provisions | | Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Collateral received and financial guarantees receivedInstruments with modifications in their terms and conditions | Refinancing | | Collateral received on exposures with forbearance measures | | Financial guarantees received on exposures with forbearance measuresOf which: Collateral received on non-performing exposures with forbearance measures | Of which: Financial guarantees received on non-performing exposures with forbearance measures0120 | 0130 | 0140 | 0150 | 0160 | 0170 | 0175 | 0180 | 0185Annex V. Part 2. 267 | Annex V. Part 2. 207 | Annex V. Part 2. 207 | CRR Art. 47b (1); Annex V. Part 2. 240, 267 | CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | Annex V. Part 2. 2680005 | Cash balances at central banks and other demand deposits | Annex V.Part 2.2, 3 | | | | | | | | |0010 | Debt securities | Annex V.Part 1.31, 44(b) | | | | | | | | |0020 | Central banks | Annex V.Part 1.42(a) | | | | | | | | |0030 | General governments | Annex V.Part 1.42(b) | | | | | | | | |0040 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | |0050 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | |0060 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | |0070 | Loans and advances | Annex V.Part 1.32, 44(a) | | | | | | | | |0080 | Central banks | Annex V.Part 1.42(a) | | | | | | | | |0090 | General governments | Annex V.Part 1.42(b) | | | | | | | | |0100 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | |0110 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | |0120 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | |0130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | | | | | | | | |0140 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | |0150 | Households | Annex V.Part 1.42(f) | | | | | | | | |0160 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | |0170 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | | | | | | | | |0180 | DEBT INSTRUMENTS AT COST OR AT AMORTISED COST | Annex V.Part 2.249(a) | | | | | | | | |0181 | Debt securities | Annex V.Part 1.31, 44(b) | | | | | | | | |0182 | Central banks | Annex V.Part 1.42(a) | | | | | | | | |0183 | General governments | Annex V.Part 1.42(b) | | | | | | | | |0184 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | |0185 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | |0186 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | |0191 | Loans and advances | Annex V.Part 1.32, 44(a) | | | | | | | | |0192 | Central banks | Annex V.Part 1.42(a) | | | | | | | | |0193 | General governments | Annex V.Part 1.42(b) | | | | | | | | |0194 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | |0195 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | |0196 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | |0900 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | | | | | | | | |0903 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | |0197 | Households | Annex V.Part 1.42(f) | | | | | | | | |0910 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | |0913 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | | | | | | | | |0201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.249(b) | | | | | | | | |0211 | Debt securities | Annex V.Part 1.31, 44(b) | | | | | | | | |0212 | Central banks | Annex V.Part 1.42(a) | | | | | | | | |0213 | General governments | Annex V.Part 1.42(b) | | | | | | | | |0214 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | |0215 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | |0216 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | |0221 | Loans and advances | Annex V.Part 1.32, 44(a) | | | | | | | | |0222 | Central banks | Annex V.Part 1.42(a) | | | | | | | | |0223 | General governments | Annex V.Part 1.42(b) | | | | | | | | |0224 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | |0225 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | |0226 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | |0920 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | | | | | | | | |0923 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | |0227 | Households | Annex V.Part 1.42(f) | | | | | | | | |0930 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | |0933 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | | | | | | | | |0231 | DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT | Annex V.Part 2.249 | | | | | | | | |0330 | DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING | Annex V.Part 2.246 | | | | | | | | |0335 | DEBT INSTRUMENTS HELD FOR SALE | Annex V.Part 2.247 | | | | | | | | |0340 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246 | | | | | | | | |
Annex II
Annex V to Regulation (EU) 2015/534 (ECB/2015/13) entitled ‘“FINREP data points” under national accounting frameworks’ is amended as follows:
Tables 18.0 and 19 are replaced by the following:
‘18Information on performing and non-performing exposures18.0Information on performing and non-performing exposures| References National GAAP based on BAD | References National GAAP compatible IFRS | | Gross carrying amount / Nominal amount| | Performing| Not past due or Past due ≤ = 30 days | Past due > 30 days ≤ = 90 days | Of which: Instruments without significant increase in credit risk since initial recognition (Stage 1) | Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Of which: purchased or originated credit-impaired financial assets0010 | 0020 | 0030 | 0055 | 0056 | 0057 | 0058Annex V. Part 1.34, Part 2.118, 221 | Annex V. Part 2. 213-216, 223-239 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 222, 235 | IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d) | IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)Annex V. Part 1.34, Part 2.118, 221 | Annex V. Part 2. 213-216, 223-239 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 222, 235 | | |0005 | Cash balances at central banks and other demand deposits | BAD art 13(2); Annex V.Part 2.2, 3 | Annex V.Part 2.2, 3 | | | | | | |0010 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | | | | | | |0020 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | |0030 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | |0040 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | |0050 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | |0060 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | |0070 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | | | | | | |0080 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | |0090 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | |0100 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | |0110 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | |0120 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | |0130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | | | | | | |0140 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | |0150 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | | | | |0160 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | |0170 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | | | | | | |0180 | DEBT INSTRUMENTS AT COST OR AT AMORTISED COST | Annex V.Part 2.233(a) | Annex V.Part 2.233(a) | | | | | | |0181 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | | | | | | |0182 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | |0183 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | |0184 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | |0185 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | |0186 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | |0191 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | | | | | | |0192 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | |0193 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | |0194 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | |0195 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | |0196 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | |0900 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | | | | | | |0903 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | |0197 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | | | | |0910 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | |0913 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | | | | | | |0201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(b) | Annex V.Part 2.233(b) | | | | | | |0211 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | | | | | | |0212 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | |0213 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | |0214 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | |0215 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | |0216 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | |0221 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | | | | | | |0222 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | |0223 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | |0224 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | |0225 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | |0226 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | |0920 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | | | | | | |0923 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | |0227 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | | | | |0930 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | |0933 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | | | | | | |0231 | DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(c), 234 | Annex V.Part 2.233(c), 234 | | | | | | |0330 | DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING | Annex V.Part 2.217 | Annex V.Part 2.217 | | | | | | |0335 | DEBT INSTRUMENTS HELD FOR SALE | | Annex V.Part 2.220 | | | | | | |0340 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 | | | | | | |0350 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | |0360 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | |0370 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | |0380 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | |0390 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | |0400 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | | | | |0410 | Financial guarantees given | CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114 | IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 | | | | | | |0420 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | |0430 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | |0440 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | |0450 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | |0460 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | |0470 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | | | | |0480 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 | | | | | | |0490 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | |0500 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | |0510 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | |0520 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | |0530 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | |0540 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | | | | |0550 | OFF-BALANCE SHEET EXPOSURES | Annex V.Part 2.217 | Annex V.Part 2.217’ | | | | | | || References National GAAP based on BAD | References National GAAP compatible IFRS | Gross carrying amount / Nominal amount| Non-performing| Unlikely to pay that are not past-due or past-due ≤ = 90 days | Past due > 90 days≤ = 180 days | Past due > 180 days≤ = 1 year | Past due > 1 year ≤ = 2 years | Past due > 2 year ≤ = 5 years | Past due > 5 year ≤ = 7 years | Past due > 7 years | Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Of which: defaulted | of which: Credit-impaired instruments (Stage 3) | of which: purchased or originated credit-impaired financial assets | of which: impaired0060 | 0070 | 0080 | 0090 | 0101 | 0102 | 0106 | 0107 | 0109 | 0110 | 0121 | 0900 | 0122CRR Art. 47a (3); Annex V. Part 2. 213-216, 223-239 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) | CRR art 178; Annex V.Part 2.237(b) | IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a) | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e) |CRR Art. 47a (3); Annex V. Part 2. 213-216, 223-239 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | | CRR art 178; Annex V.Part 2.237(b) | | | CRR art 4(95); Annex V.Part 2.237(a)0005 | Cash balances at central banks and other demand deposits | BAD art 13(2); Annex V.Part 2.2, 3 | Annex V.Part 2.2, 3 | | | | | | | | | | | | |0010 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | | | | | | | | | | | | |0020 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | | | | | | | |0030 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | | | | | | | |0040 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | | | | | | | |0050 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | | | | | | | |0060 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | | | | | | | |0070 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | | | | | | | | | | | | |0080 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | | | | | | | |0090 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | | | | | | | |0100 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | | | | | | | |0110 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | | | | | | | |0120 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | | | | | | | |0130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | | | | | | | | | | | | |0140 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | | | |0150 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | | | | | | | | | | |0160 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | | | |0170 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | | | | | | | | | | | | |0180 | DEBT INSTRUMENTS AT COST OR AT AMORTISED COST | Annex V.Part 2.233(a) | Annex V.Part 2.233(a) | | | | | | | | | | | | |0181 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | | | | | | | | | | | | |0182 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | | | | | | | |0183 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | | | | | | | |0184 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | | | | | | | |0185 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | | | | | | | |0186 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | | | | | | | |0191 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | | | | | | | | | | | | |0192 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | | | | | | | |0193 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | | | | | | | |0194 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | | | | | | | |0195 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | | | | | | | |0196 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | | | | | | | |0900 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | | | | | | | | | | | | |0903 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | | | |0197 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | | | | | | | | | | |0910 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | | | |0913 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | | | | | | | | | | | | |0201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(b) | Annex V.Part 2.233(b) | | | | | | | | | | | | |0211 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | | | | | | | | | | | | |0212 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | | | | | | | |0213 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | | | | | | | |0214 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | | | | | | | |0215 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | | | | | | | |0216 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | | | | | | | |0221 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | | | | | | | | | | | | |0222 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | | | | | | | |0223 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | | | | | | | |0224 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | | | | | | | |0225 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | | | | | | | |0226 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | | | | | | | |0920 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | | | | | | | | | | | | |0923 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | | | |0227 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | | | | | | | | | | |0930 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | | | |0933 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | | | | | | | | | | | | |0231 | DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(c), 234 | Annex V.Part 2.233(c), 234 | | | | | | | | | | | | |0330 | DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING | Annex V.Part 2.217 | Annex V.Part 2.217 | | | | | | | | | | | | |0335 | DEBT INSTRUMENTS HELD FOR SALE | | Annex V.Part 2.220 | | | | | | | | | | | | |0340 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 | | | | | | | | | | | | |0350 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | | | | | | | |0360 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | | | | | | | |0370 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | | | | | | | |0380 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | | | | | | | |0390 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | | | | | | | |0400 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | | | | | | | | | | |0410 | Financial guarantees given | CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114 | IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 | | | | | | | | | | | | |0420 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | | | | | | | |0430 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | | | | | | | |0440 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | | | | | | | |0450 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | | | | | | | |0460 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | | | | | | | |0470 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | | | | | | | | | | |0480 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 | | | | | | | | | | | | |0490 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | | | | | | | |0500 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | | | | | | | |0510 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | | | | | | | |0520 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | | | | | | | |0530 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | | | | | | | |0540 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | | | | | | | | | | |0550 | OFF-BALANCE SHEET EXPOSURES | Annex V.Part 2.217 | Annex V.Part 2.217’ | | | | | | | | | | | | || References National GAAP based on BAD | References National GAAP compatible IFRS | | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions| | Performing exposures -Accumulated impairment and provisions| of which: Past due > 30 days ≤ = 90 days | of which: Instruments without significant increase in credit risk since initial recognition (Stage 1) | of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | of which: purchased or originated credit-impaired financial assets0130 | 0140 | 0910 | 0141 | 0142 | 0143Annex V. Part 2. 238 | Annex V. Part 2. 238 | Annex V. Part 2. 222, 235, 237(f) | IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d) | IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)Annex V. Part 2. 238 | Annex V. Part 2. 238 | Annex V. Part 2. 222, 235 | | |0005 | Cash balances at central banks and other demand deposits | BAD art 13(2); Annex V.Part 2.2, 3 | Annex V.Part 2.2, 3 | | | | | |0010 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | | | | | |0020 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | |0030 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | |0040 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | |0050 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | |0060 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | |0070 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | | | | | |0080 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | |0090 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | |0100 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | |0110 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | |0120 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | |0130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | | | | | |0140 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | |0150 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | | | |0160 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | |0170 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | | | | | |0180 | DEBT INSTRUMENTS AT COST OR AT AMORTISED COST | Annex V.Part 2.233(a) | Annex V.Part 2.233(a) | | | | | |0181 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | | | | | |0182 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | |0183 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | |0184 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | |0185 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | |0186 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | |0191 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | | | | | |0192 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | |0193 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | |0194 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | |0195 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | |0196 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | |0900 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | | | | | |0903 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | |0197 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | | | |0910 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | |0913 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | | | | | |0201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(b) | Annex V.Part 2.233(b) | | | | | |0211 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | | | | | |0212 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | |0213 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | |0214 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | |0215 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | |0216 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | |0221 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | | | | | |0222 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | |0223 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | |0224 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | |0225 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | |0226 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | |0920 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | | | | | |0923 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | |0227 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | | | |0930 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | |0933 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | | | | | |0231 | DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(c), 234 | Annex V.Part 2.233(c), 234 | | | | | |0330 | DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING | Annex V.Part 2.217 | Annex V.Part 2.217 | | | | | |0335 | DEBT INSTRUMENTS HELD FOR SALE | | Annex V.Part 2.220 | | | | | |0340 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 | | | | | |0350 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | |0360 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | |0370 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | |0380 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | |0390 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | |0400 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | | | |0410 | Financial guarantees given | CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114 | IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 | | | | | |0420 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | |0430 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | |0440 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | |0450 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | |0460 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | |0470 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | | | |0480 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 | | | | | |0490 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | |0500 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | |0510 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | |0520 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | |0530 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | |0540 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | | | |0550 | OFF-BALANCE SHEET EXPOSURES | Annex V.Part 2.217 | Annex V.Part 2.217’ | | | | | || References National GAAP based on BAD | References National GAAP compatible IFRS | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions| Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions| Unlikely to pay that are not past-due or past-due ≤ = 90 days | Past due > 90 days ≤ = 180 days | Past due > 180 days ≤ = 1 year | Past due > 1 year ≤ = 2 year | Past due > 2 year ≤ = 5 year | Past due > 5 year ≤ = 7 years | Past due > 7 years | Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Of which: Credit-impaired instruments (Stage 3) | of which: purchased or originated credit-impaired financial assets0150 | 0160 | 0170 | 0180 | 0191 | 0192 | 0196 | 0197 | 0950 | 0951 | 0952Annex V. Part 2. 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) | IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a) | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)Annex V. Part 2. 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | | |0005 | Cash balances at central banks and other demand deposits | BAD art 13(2); Annex V.Part 2.2, 3 | Annex V.Part 2.2, 3 | | | | | | | | | | |0010 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | | | | | | | | | | |0020 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | | | | | |0030 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | | | | | |0040 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | | | | | |0050 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | | | | | |0060 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | | | | | |0070 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | | | | | | | | | | |0080 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | | | | | |0090 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | | | | | |0100 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | | | | | |0110 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | | | | | |0120 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | | | | | |0130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | | | | | | | | | | |0140 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | |0150 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | | | | | | | | |0160 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | |0170 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | | | | | | | | | | |0180 | DEBT INSTRUMENTS AT COST OR AT AMORTISED COST | Annex V.Part 2.233(a) | Annex V.Part 2.233(a) | | | | | | | | | | |0181 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | | | | | | | | | | |0182 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | | | | | |0183 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | | | | | |0184 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | | | | | |0185 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | | | | | |0186 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | | | | | |0191 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | | | | | | | | | | |0192 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | | | | | |0193 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | | | | | |0194 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | | | | | |0195 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | | | | | |0196 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | | | | | |0900 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | | | | | | | | | | |0903 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | |0197 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | | | | | | | | |0910 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | |0913 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | | | | | | | | | | |0201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(b) | Annex V.Part 2.233(b) | | | | | | | | | | |0211 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | | | | | | | | | | |0212 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | | | | | |0213 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | | | | | |0214 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | | | | | |0215 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | | | | | |0216 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | | | | | |0221 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | | | | | | | | | | |0222 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | | | | | |0223 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | | | | | |0224 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | | | | | |0225 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | | | | | |0226 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | | | | | |0920 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | | | | | | | | | | |0923 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | |0227 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | | | | | | | | |0930 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | |0933 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | | | | | | | | | | |0231 | DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(c), 234 | Annex V.Part 2.233(c), 234 | | | | | | | | | | |0330 | DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING | Annex V.Part 2.217 | Annex V.Part 2.217 | | | | | | | | | | |0335 | DEBT INSTRUMENTS HELD FOR SALE | | Annex V.Part 2.220 | | | | | | | | | | |0340 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 | | | | | | | | | | |0350 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | | | | | |0360 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | | | | | |0370 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | | | | | |0380 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | | | | | |0390 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | | | | | |0400 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | | | | | | | | |0410 | Financial guarantees given | CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114 | IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 | | | | | | | | | | |0420 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | | | | | |0430 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | | | | | |0440 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | | | | | |0450 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | | | | | |0460 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | | | | | |0470 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | | | | | | | | |0480 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 | | | | | | | | | | |0490 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | | | | | |0500 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | | | | | |0510 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | | | | | |0520 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | | | | | |0530 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | | | | | |0540 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | | | | | | | | |0550 | OFF-BALANCE SHEET EXPOSURES | Annex V.Part 2.217 | Annex V.Part 2.217’ | | | | | | | | | | || References National GAAP based on BAD | References National GAAP compatible IFRS | Maximum amount of the collateral or guarantee that can be consideredAnnex V. Part 2.119Collateral received and financial guarantees receivedCollateral received on performing exposues | Collateral received on non-performing exposues | Financial guarantees received on performing exposures | Financial guarantees received on non-performing exposures0201 | 0200 | 0205 | 0210Annex V. Part 2. 239 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | Annex V. Part 2. 239Annex V. Part 2. 239 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | Annex V. Part 2. 2390005 | Cash balances at central banks and other demand deposits | BAD art 13(2); Annex V.Part 2.2, 3 | Annex V.Part 2.2, 3 | | | |0010 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | | | |0020 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | |0030 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | |0040 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | |0050 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | |0060 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | |0070 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | | | |0080 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | |0090 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | |0100 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | |0110 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | |0120 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | |0130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | | | |0140 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | |0150 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | |0160 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | |0170 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | | | |0180 | DEBT INSTRUMENTS AT COST OR AT AMORTISED COST | Annex V.Part 2.233(a) | Annex V.Part 2.233(a) | | | |0181 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | | | |0182 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | |0183 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | |0184 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | |0185 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | |0186 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | |0191 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | | | |0192 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | |0193 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | |0194 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | |0195 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | |0196 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | |0900 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | | | |0903 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | |0197 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | |0910 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | |0913 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | | | |0201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(b) | Annex V.Part 2.233(b) | | | |0211 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | | | |0212 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | |0213 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | |0214 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | |0215 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | |0216 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | |0221 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | | | |0222 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | |0223 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | |0224 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | |0225 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | |0226 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | |0920 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | | | |0923 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | |0227 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | |0930 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | |0933 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | | | |0231 | DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(c), 234 | Annex V.Part 2.233(c), 234 | | | |0330 | DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING | Annex V.Part 2.217 | Annex V.Part 2.217 | | | |0335 | DEBT INSTRUMENTS HELD FOR SALE | | Annex V.Part 2.220 | | | |0340 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 | | | |0350 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | |0360 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | |0370 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | |0380 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | |0390 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | |0400 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | |0410 | Financial guarantees given | CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114 | IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 | | | |0420 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | |0430 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | |0440 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | |0450 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | |0460 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | |0470 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | |0480 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 | | | |0490 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | |0500 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | |0510 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | |0520 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | |0530 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | |0540 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | |0550 | OFF-BALANCE SHEET EXPOSURES | Annex V.Part 2.217 | Annex V.Part 2.217 | | | |
‘19.Information forborne exposures| References National GAAP based on BAD | References National GAAP compatible IFRS | | Gross carrying amount / nominal amount of exposures with forbearance measures| | Performing exposures with forbearance measures | | Non-performing exposures with forbearance measures| Instruments with modifications in their terms and conditions | Refinancing | of which: Performing forborne exposures under probation reclassified from non-performing | | Instruments with modifications in their terms and conditions | Refinancing | of which: Defaulted | of which: Impaired | of which: Forbearance of exposures non-performing prior to forbearance0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110CRR Art. 47b (1), (2); Annex V. Part 1.34, Part 2. 118, 240-245, 251-258 | Annex V. Part 2. 256, 259-261 | CRR Art. 47b (1); Annex V. Part 2.240, 266 | CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 | CRR Art. 47a (7); Annex V. Part 2. 256, 261 | Annex V. Part 2. 259-263 | CRR Art. 47b (1); Annex V. Part 2.240, 266 | CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 | CRR art 178; Annex V. Part 2.264(b) | IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.264(a) | CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263CRR Art. 47b (1), (2); Annex V. Part 1.34, Part 2. 118, 240-245, 251-255 | Annex V. Part 2. 256, 259-261 | CRR Art. 47b (1); Annex V. Part 2.240, 266 | CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 | CRR Art. 47a (7); Annex V. Part 2. 256, 261 | Annex V. Part 2. 259-263 | CRR Art. 47b (1); Annex V. Part 2.240, 266 | CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 | CRR art 178; Annex V. Part 2.264(b) | CRR art 4(95); Annex V.Part 2.264(a) | CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 2630005 | Cash balances at central banks and other demand deposits | BAD art 13(2); Annex V.Part 2.2, 3 | Annex V.Part 2.2, 3 | | | | | | | | | | |0010 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | | | | | | | | | | |0020 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | | | | | |0030 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | | | | | |0040 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | | | | | |0050 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | | | | | |0060 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | | | | | |0070 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | | | | | | | | | | |0080 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | | | | | |0090 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | | | | | |0100 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | | | | | |0110 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | | | | | |0120 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | | | | | |0130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | | | | | | | | | | |0140 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | |0150 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | | | | | | | | |0160 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | |0170 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | | | | | | | | | | |0180 | DEBT INSTRUMENTS AT COST OR AT AMORTISED COST | Annex V.Part 2.249(a) | Annex V.Part 2.249(a) | | | | | | | | | | |0181 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | | | | | | | | | | |0182 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | | | | | |0183 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | | | | | |0184 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | | | | | |0185 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | | | | | |0186 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | | | | | |0191 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | | | | | | | | | | |0192 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | | | | | |0193 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | | | | | |0194 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | | | | | |0195 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | | | | | |0196 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | | | | | |0900 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | | | | | | | | | | |0903 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | |0197 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | | | | | | | | |0910 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | |0913 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | | | | | | | | | | |0201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.249(b) | Annex V.Part 2.249(b) | | | | | | | | | | |0211 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | | | | | | | | | | |0212 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | | | | | |0213 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | | | | | |0214 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | | | | | |0215 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | | | | | |0216 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | | | | | |0221 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | | | | | | | | | | |0222 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | | | | | |0223 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | | | | | |0224 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | | | | | |0225 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | | | | | |0226 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | | | | | |0920 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | | | | | | | | | | |0923 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | |0227 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | | | | | | | | |0930 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | |0933 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | | | | | | | | | | |0231 | DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT | Annex V.Part 2.249 | Annex V.Part 2.249 | | | | | | | | | | |0330 | DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING | Annex V.Part 2.246 | Annex V.Part 2.246 | | | | | | | | | | |0335 | DEBT INSTRUMENTS HELD FOR SALE | | Annex V.Part 2.247 | | | | | | | | | | |0340 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113, 246 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246’ | | | | | | | | | | || References National GAAP based on BAD | References National GAAP compatible IFRS | | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Maximum amount of the collateral or guarantee that can be consideredAnnex V. Part 2.119| Perfoming exposures with forbearance measures - Accumulated impairment and provisions | | Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Collateral received and financial guarantees received| Instruments with modifications in their terms and conditions | Refinancing | | Collateral received on exposures with forbearance measures | | Financial guarantees received on exposures with forbearance measures| Of which: Collateral received on non-performing exposures with forbearance measures | | guarantees received on exposures with forbearance measures0120 | 0130 | 0140 | 0150 | 0160 | 0170 | 0175 | 0180 | 0185Annex V. Part 2. 267 | Annex V. Part 2. 207 | Annex V. Part 2. 207 | CRR Art. 47b (1); Annex V. Part 2. 240, 267 | CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | Annex V. Part 2. 268Annex V. Part 2. 267 | Annex V. Part 2. 207 | Annex V. Part 2. 207 | CRR Art. 47b (1); Annex V. Part 2. 240, 267 | CRR Art. 47b (1); Annex V. Part 2. 240, 267 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | Annex V. Part 2. 2680005 | Cash balances at central banks and other demand deposits | BAD art 13(2); Annex V.Part 2.2, 3 | Annex V.Part 2.2, 3 | | | | | | | | |0010 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | | | | | | | | |0020 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | | | |0030 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | | | |0040 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | | | |0050 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | | | |0060 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | | | |0070 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | | | | | | | | |0080 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | | | |0090 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | | | |0100 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | | | |0110 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | | | |0120 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | | | |0130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | | | | | | | | |0140 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | |0150 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | | | | | | |0160 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | |0170 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | | | | | | | | |0180 | DEBT INSTRUMENTS AT COST OR AT AMORTISED COST | Annex V.Part 2.249(a) | Annex V.Part 2.249(a) | | | | | | | | |0181 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | | | | | | | | |0182 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | | | |0183 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | | | |0184 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | | | |0185 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | | | |0186 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | | | |0191 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | | | | | | | | |0192 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | | | |0193 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | | | |0194 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | | | |0195 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | | | |0196 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | | | |0900 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | | | | | | | | |0903 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | |0197 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | | | | | | |0910 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | |0913 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | | | | | | | | |0201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.249(b) | Annex V.Part 2.249(b) | | | | | | | | |0211 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | | | | | | | | |0212 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | | | |0213 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | | | |0214 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | | | |0215 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | | | |0216 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | | | |0221 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | | | | | | | | |0222 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | | | | | | | | |0223 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | | | | | | | | |0224 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | | | | | | | | |0225 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | | | | | | | | |0226 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | | | | | | | | |0920 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | | | | | | | | |0923 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | |0227 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | | | | | | | | |0930 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | |0933 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | | | | | | | | |0231 | DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT | Annex V.Part 2.249 | Annex V.Part 2.249 | | | | | | | | |0330 | DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING | Annex V.Part 2.246 | Annex V.Part 2.246 | | | | | | | | |0335 | DEBT INSTRUMENTS HELD FOR SALE | | Annex V.Part 2.247 | | | | | | | | |0340 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113, 246 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246 | | | | | | | | |
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