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Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2015/227 of 9 January 2015 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).
[F1References | Gross carrying amount | Accumulated impairment, accumulated changes in fair value due to credit risk and provisions | Collateral received and financial guarantees received | ||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Performing | Non-performing | on performing exposures | on non-performing exposures | ||||||||||||||||||||
Not past due or Past due <= 30 days | Past due> 30 days <= 60 days | Past due> 60 days <= 90 days | 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 | Of which: defaulted | Of which: impaired | 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 | Collateral received on non-performing exposues | Financialguarantees received on non-performing exposures | |||||||||
010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 | 120 | 130 | 140 | 150 | 160 | 170 | 180 | 190 | 200 | 210 | |||
Annex V. Part 2. 45, 109, 145-162 | Annex V. Part 2. 145-162 | Annex V. Part 2. 158 | Annex V. Part 2. 158 | Annex V. Part 2. 158 | Annex V. Part 2. 145-162 | Annex V. Part 2. 159 | Annex V. Part 2. 159 | Annex V. Part 2. 159 | Annex V. Part 2. 159 | CRR art 178; Annex V. Part 2.61 | IAS 39. 58-70 | Annex V. Part 2. 46 | Annex V. Part 2. 161 | Annex V. Part 2. 161 | Annex V. Part 2. 159,161 | Annex V. Part 2. 159,161 | Annex V. Part 2. 159,161 | Annex V. Part 2. 159,161 | Annex V. Part 2. 162 | Annex V. Part 2. 162 | |||
010 | Debt securities | Annex V.Part 1.24, 26 | |||||||||||||||||||||
020 | Central banks | Annex V.Part 1.35(a) | |||||||||||||||||||||
030 | General governments | Annex V.Part 1.35(b) | |||||||||||||||||||||
040 | Credit institutions | Annex V.Part 1.35(c) | |||||||||||||||||||||
050 | Other financial corporations | Annex V.Part 1.35(d) | |||||||||||||||||||||
060 | Non-financial corporations | Annex V.Part 1.35(e) | |||||||||||||||||||||
070 | Loans and advances | Annex V.Part 1.24, 27 | |||||||||||||||||||||
080 | Central banks | Annex V.Part 1.35(a) | |||||||||||||||||||||
090 | General governments | Annex V.Part 1.35(b) | |||||||||||||||||||||
100 | Credit institutions | Annex V.Part 1.35(c) | |||||||||||||||||||||
110 | Other financial corporations | Annex V.Part 1.35(d) | |||||||||||||||||||||
120 | Non-financial corporations | Annex V.Part 1.35(e) | |||||||||||||||||||||
130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | |||||||||||||||||||||
140 | Of which: Commercial real estate | ||||||||||||||||||||||
150 | Households | Annex V.Part 1.35(f) | |||||||||||||||||||||
160 | Of which: Residential mortgage loans | ||||||||||||||||||||||
170 | Of which: Credit for consumption | ||||||||||||||||||||||
180 | DEBT INSTRUMENTS AT AMORTISED COST | Annex V. Part I. 13 (d)(e) | |||||||||||||||||||||
190 | Debt securities | Annex V.Part 1.24, 26 | |||||||||||||||||||||
200 | Central banks | Annex V.Part 1.35(a) | |||||||||||||||||||||
210 | General governments | Annex V.Part 1.35(b) | |||||||||||||||||||||
220 | Credit institutions | Annex V.Part 1.35(c) | |||||||||||||||||||||
230 | Other financial corporations | Annex V.Part 1.35(d) | |||||||||||||||||||||
240 | Non-financial corporations | Annex V.Part 1.35(e) | |||||||||||||||||||||
250 | Loans and advances | Annex V.Part 1.24, 27 | |||||||||||||||||||||
260 | Central banks | Annex V.Part 1.35(a) | |||||||||||||||||||||
270 | General governments | Annex V.Part 1.35(b) | |||||||||||||||||||||
280 | Credit institutions | Annex V.Part 1.35(c) | |||||||||||||||||||||
290 | Other financial corporations | Annex V.Part 1.35(d) | |||||||||||||||||||||
300 | Non-financial corporations | Annex V.Part 1.35(e) | |||||||||||||||||||||
310 | Households | Annex V.Part 1.35(f) | |||||||||||||||||||||
320 | DEBT INSTRUMENTS AT FAIR VALUE other than HFT | Annex V. Part I. 13 (b)(c) | |||||||||||||||||||||
330 | DEBT INSTRUMENTS other than HFT | Annex V. Part I. 13 (b)(c)(d)(e) | |||||||||||||||||||||
340 | Loan commitments given | IAS 39.2 (h), 4 (a) (c), BC 15; CRR Annex I; Annex V.Part 2.56-57 | |||||||||||||||||||||
350 | Central banks | Annex V.Part 1.35(a) | |||||||||||||||||||||
360 | General governments | Annex V.Part 1.35(b) | |||||||||||||||||||||
370 | Credit institutions | Annex V.Part 1.35(c) | |||||||||||||||||||||
380 | Other financial corporations | Annex V.Part 1.35(d) | |||||||||||||||||||||
390 | Non-financial corporations | Annex V.Part 1.35(e) | |||||||||||||||||||||
400 | Households | Annex V.Part 1.35(f) | |||||||||||||||||||||
410 | Financial guarantees given | IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58 | |||||||||||||||||||||
420 | Central banks | Annex V.Part 1.35(a) | |||||||||||||||||||||
430 | General governments | Annex V.Part 1.35(b) | |||||||||||||||||||||
440 | Credit institutions | Annex V.Part 1.35(c) | |||||||||||||||||||||
450 | Other financial corporations | Annex V.Part 1.35(d) | |||||||||||||||||||||
460 | Non-financial corporations | Annex V.Part 1.35(e) | |||||||||||||||||||||
470 | Households | Annex V.Part 1.35(f) | |||||||||||||||||||||
480 | Other Commitments given | CRR Annex I; Annex V.Part 2.56, 59 | |||||||||||||||||||||
490 | Central banks | Annex V.Part 1.35(a) | |||||||||||||||||||||
500 | General governments | Annex V.Part 1.35(b) | |||||||||||||||||||||
510 | Credit institutions | Annex V.Part 1.35(c) | |||||||||||||||||||||
520 | Other financial corporations | Annex V.Part 1.35(d) | |||||||||||||||||||||
530 | Non-financial corporations | Annex V.Part 1.35(e) | |||||||||||||||||||||
540 | Households | Annex V.Part 1.35(f) | |||||||||||||||||||||
550 | OFF-BALANCE SHEET EXPOSURES | Annex V.Part 2.55 | ] |