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 National GAAP based on BAD | References National GAAP compatible IFRS | 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 | Financial guarantees 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 | ||||
| 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 | CRR art 4(95) | 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 | Annex V.Part 1.24, 26 | |||||||||||||||||||||
| 020 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |||||||||||||||||||||
| 030 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |||||||||||||||||||||
| 040 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |||||||||||||||||||||
| 050 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |||||||||||||||||||||
| 060 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |||||||||||||||||||||
| 070 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | |||||||||||||||||||||
| 080 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |||||||||||||||||||||
| 090 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |||||||||||||||||||||
| 100 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |||||||||||||||||||||
| 110 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |||||||||||||||||||||
| 120 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |||||||||||||||||||||
| 130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | |||||||||||||||||||||
| 140 | Of which: Commercial real estate | |||||||||||||||||||||||
| 150 | Households | Annex V.Part 1.35(f) | 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); 14 (d)(e) | Annex V. Part I. 13 (d)(e) | |||||||||||||||||||||
| 190 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | |||||||||||||||||||||
| 200 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |||||||||||||||||||||
| 210 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |||||||||||||||||||||
| 220 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |||||||||||||||||||||
| 230 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |||||||||||||||||||||
| 240 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |||||||||||||||||||||
| 250 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | |||||||||||||||||||||
| 260 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |||||||||||||||||||||
| 270 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |||||||||||||||||||||
| 280 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |||||||||||||||||||||
| 290 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |||||||||||||||||||||
| 300 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |||||||||||||||||||||
| 310 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | |||||||||||||||||||||
| 320 | DEBT INSTRUMENTS AT FAIR VALUE other than HFT | Annex V. Part I. 13 (b)(c); 14 (b)(c) | Annex V. Part I. 13 (b)(c) | |||||||||||||||||||||
| 330 | DEBT INSTRUMENTS other than HFT | Annex V. Part I. 13 (b)(c)(d)(e); 14 (b)(c)(d)(e) | Annex V. Part I. 13 (b)(c)(d)(e) | |||||||||||||||||||||
| 340 | Loan commitments given | CRR Annex I; Annex V.Part 2.56-57 | 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) | Annex V.Part 1.35(a) | |||||||||||||||||||||
| 360 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |||||||||||||||||||||
| 370 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |||||||||||||||||||||
| 380 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |||||||||||||||||||||
| 390 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |||||||||||||||||||||
| 400 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | |||||||||||||||||||||
| 410 | Financial guarantees given | CRR Annex I; Annex V.Part 2.56,58 | 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) | Annex V.Part 1.35(a) | |||||||||||||||||||||
| 430 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |||||||||||||||||||||
| 440 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |||||||||||||||||||||
| 450 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |||||||||||||||||||||
| 460 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |||||||||||||||||||||
| 470 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | |||||||||||||||||||||
| 480 | Other Commitments given | CRR Annex I; Annex V.Part 2.56, 59 | CRR Annex I; Annex V.Part 2.56, 59 | |||||||||||||||||||||
| 490 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |||||||||||||||||||||
| 500 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |||||||||||||||||||||
| 510 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |||||||||||||||||||||
| 520 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |||||||||||||||||||||
| 530 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |||||||||||||||||||||
| 540 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | |||||||||||||||||||||
| 550 | OFF-BALANCE SHEET EXPOSURES | Annex V.Part 2.55 | Annex V.Part 2.55 | ] | ||||||||||||||||||||