Chwilio Deddfwriaeth

Commission Implementing Regulation (EU) No 680/2014Dangos y teitl llawn

Commission Implementing Regulation (EU) No 680/2014 of 16 April 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)

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13. Collateral and guarantees received

13.1 Breakdown of loans and advances by collateral and guarantees

ANNEX IV Table 28: rows 1 - 9
Guarantees and collateral References National GAAP based on BAD Maximum amount of the collateral or guarantee that can be considered
References National GAAP compatible IFRS Mortgage loans [Loans collateralized by immovable property] Other collateralized loans Financial guarantees received
Residential Commercial Cash [Debt instruments issued] Rest
IFRS 7.36(b) Annex V.Part 2.81(a) Annex V.Part 2.81(a) Annex V.Part 2.81(b) Annex V.Part 2.81(b) Annex V.Part 2.81(c)
010020030040050
010 Loans and advances Annex V.Part 2.80 Annex V.Part 2.81
020of which: Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d)
030of which: Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e)
040of which: Households Annex V.Part 1.35(f) Annex V.Part 1.35(f)

13.2 Collateral obtained by taking possession during the period [held at the reporting date]

References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount
010
010Non-current assets held-for-sale IFRS 7.38(a)
020Property, plant and equipment IFRS 7.38(a)
030Investment property IFRS 7.38(a)
040Equity and debt instruments IFRS 7.38(a)
050Other IFRS 7.38(a)
060 Total

13.3 Collateral obtained by taking possession [tangible assets] accumulated

References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount
010
010Foreclosure [tangible assets] Annex V.Part 2.84 IFRS 7.38(a); Annex V.Part 2.84

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