ANNEX IV Table 10: rows 1 - 25
| [F1References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | Gross carrying amount Annex V.Part 1.34(b) | Accumulated impairment Annex V.Part 2.70(b), 71 | Accumulated partial write-offs | Accumulated total write-offs | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets without significant increase in credit risk since initial recognition (Stage 1) | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | Assets without significant increase in credit risk since initial recognition (Stage 1) | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | ||||||||
| of which: instruments with low credit risk | |||||||||||||
| Annex V.Part 1.27 | IFRS 9.5.5.5; IFRS 7.35M(a) | IFRS 9.B5.5.22-24; Annex V.Part 2.75 | IFRS 9.5.5.3, IFRS 7.35M(b)(i) | IFRS 9.5.5.1, 7.35M(b)(ii) | IFRS 9.5.5.5; IFRS7.35H(a), IFRS 7.16A | IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i), IFRS 7.16A | IFRS 9.5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii), IFRS 7.16A | IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74 | IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74 | ||||
| 010 | 015 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | ||||
| 010 | Equity instruments | IAS 32.11; Annex V.Part 1.44(b) | |||||||||||
| 020 | of which: credit institutions | Annex V.Part 1.42(c) | |||||||||||
| 030 | of which: other financial corporations | Annex V.Part 1.42(d) | |||||||||||
| 040 | of which: non-financial corporations | Annex V.Part 1.42(e) | |||||||||||
| 050 | Debt securities | Annex V.Part 1.31, 44(b) | |||||||||||
| 060 | Central banks | Annex V.Part 1.42(a) | |||||||||||
| 070 | General governments | Annex V.Part 1.42(b) | |||||||||||
| 080 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||
| 090 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||
| 100 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||
| 110 | Loans and advances | Annex V.Part 1.32, 44(a) | |||||||||||
| 120 | Central banks | Annex V.Part 1.42(a) | |||||||||||
| 130 | General governments | Annex V.Part 1.42(b) | |||||||||||
| 140 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||
| 150 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||
| 160 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||
| 165 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | |||||||||||
| 170 | Households | Annex V.Part 1.42(f) | |||||||||||
| 180 | FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME | IFRS 7.8(h); IFRS 9.4.1.2A | |||||||||||
| 190 | of which: purchased credit-impaired financial assets | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.77 | ] | ||||||||||
Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 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).