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References National GAAP based on BAD | References National GAAP compatible IFRS | Past due but not impaired | Carrying amount of the impaired assets | Specific allowances for individually assessed financial assets | Specific allowances for collectively assessed financial assets | Collective allowances for incurrred but not reported losses | Specific alowances for credit risk | General allowances for credit risk | General allowance for banking risks | Accumulated write-offs | |||||||
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≤ 30 days | > 30 days ≤ 60 days | > 60 days ≤ 90 days | > 90 days ≤ 180days | > 180 days ≤ 1year | > 1year | ||||||||||||
IFRS 7.37(a); IG 26-28; Annex V.Part 2.47-48 | IAS 39.58-70 | IAS 39 AG 84-92; IFRS 7.37(b); Annex V.Part 2.36 | IAS 39 AG 84-92; Annex V.Part 2.37 | IAS 39 AG 84-92; Annex V.Part 2.38 | IAS 39 AG 84-92; IFRS 7.16,37(b); B5(d); Annex V.Part 2.49-50 | ||||||||||||
CRR art 4(95); Annex V.Part 2.47-48 | CRR art 4(95) | CRR art 4(95); Annex V.Part 2.36 | CRR art 4(95); Annex V.Part 2.37 | CRR art 4(95); Annex V.Part 2.38 | CRR art 4(95) | CRR art 4(95) | BAD art 37.2; CRR art 4(95) | CRR art 4(95); Annex V.Part 2.49-50 | |||||||||
010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 102 | 103 | 104 | 110 | ||||
010 | Equity instruments | ECB/2008/32 Annex 2.Part 2.4-5 | IAS 32.11 | ||||||||||||||
020 | of which: at cost | IAS 39.46(c) | |||||||||||||||
030 | of which: credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | ||||||||||||||
040 | of which: other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | ||||||||||||||
050 | of which: non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | ||||||||||||||
060 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | ||||||||||||||
070 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | ||||||||||||||
080 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | ||||||||||||||
090 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | ||||||||||||||
100 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | ||||||||||||||
110 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | ||||||||||||||
120 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | ||||||||||||||
130 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | ||||||||||||||
140 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | ||||||||||||||
150 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | ||||||||||||||
160 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | ||||||||||||||
170 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | ||||||||||||||
180 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | ||||||||||||||
190 | TOTAL | ||||||||||||||||
Loans and advances by product, by collateral and by subordination | |||||||||||||||||
200 | On demand [call] and short notice [current account] | Annex V.Part 2.41(a) | Annex V.Part 2.41(a) | ||||||||||||||
210 | Credit card debt | Annex V.Part 2.41(b) | Annex V.Part 2.41(b) | ||||||||||||||
220 | Trade receivables | Annex V.Part 2.41(c) | Annex V.Part 2.41(c) | ||||||||||||||
230 | Finance leases | Annex V.Part 2.41(d) | Annex V.Part 2.41(d) | ||||||||||||||
240 | Reverse repurchase loans | Annex V.Part 2.41(e) | Annex V.Part 2.41(e) | ||||||||||||||
250 | Other term loans | Annex V.Part 2.41(f) | Annex V.Part 2.41(f) | ||||||||||||||
260 | Advances that are not loans | Annex V.Part 2.41(g) | Annex V.Part 2.41(g) | ||||||||||||||
270 | of which: mortgage loans [Loans collateralized by inmovable property] | Annex V.Part 2.41(h) | Annex V.Part 2.41(h) | ||||||||||||||
280 | of which: other collateralized loans | Annex V.Part 2.41(i) | Annex V.Part 2.41(i) | ||||||||||||||
290 | of which: credit for consumption | Annex V.Part 2.41(j) | Annex V.Part 2.41(j) | ||||||||||||||
300 | of which: lending for house purchase | Annex V.Part 2.41(k) | Annex V.Part 2.41(k) | ||||||||||||||
310 | of which: project finance loans | Annex V.Part 2.41(l) | Annex V.Part 2.41(l) |