xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
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 | Past due but not impaired | Carrying amount of the impaired assets | Specific allowances for financial assets, individually estimated | Specific allowances for financial assets, collectively estimated | Collective allowances for incurrred but not reported losses | Accumulated write-offs | |||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|
≤ 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 | ||||||||
010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 | |||
010 | Equity instruments | IAS 32.11 | |||||||||||
020 | of which: at cost | IAS 39.46(c) | |||||||||||
030 | of which: credit institutions | Annex V.Part 1.35(c) | |||||||||||
040 | of which: other financial corporations | Annex V.Part 1.35(d) | |||||||||||
050 | of which: non-financial corporations | Annex V.Part 1.35(e) | |||||||||||
060 | Debt securities | Annex V.Part 1.24, 26 | |||||||||||
070 | Central banks | Annex V.Part 1.35(a) | |||||||||||
080 | General governments | Annex V.Part 1.35(b) | |||||||||||
090 | Credit institutions | Annex V.Part 1.35(c) | |||||||||||
100 | Other financial corporations | Annex V.Part 1.35(d) | |||||||||||
110 | Non-financial corporations | Annex V.Part 1.35(e) | |||||||||||
120 | Loans and advances | Annex V.Part 1.24, 27 | |||||||||||
130 | Central banks | Annex V.Part 1.35(a) | |||||||||||
140 | General governments | Annex V.Part 1.35(b) | |||||||||||
150 | Credit institutions | Annex V.Part 1.35(c) | |||||||||||
160 | Other financial corporations | Annex V.Part 1.35(d) | |||||||||||
170 | Non-financial corporations | Annex V.Part 1.35(e) | |||||||||||
180 | Households | 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) | |||||||||||
210 | Credit card debt | Annex V.Part 2.41(b) | |||||||||||
220 | Trade receivables | Annex V.Part 2.41(c) | |||||||||||
230 | Finance leases | Annex V.Part 2.41(d) | |||||||||||
240 | Reverse repurchase loans | Annex V.Part 2.41(e) | |||||||||||
250 | Other term loans | Annex V.Part 2.41(f) | |||||||||||
260 | Advances that are not loans | Annex V.Part 2.41(g) | |||||||||||
270 | of which: mortgage loans [Loans collateralized by inmovable property] | Annex V.Part 2.41(h) | |||||||||||
280 | of which: other collateralized loans | Annex V.Part 2.41(i) | |||||||||||
290 | of which: credit for consumption | Annex V.Part 2.41(j) | |||||||||||
300 | of which: lending for house purchase | Annex V.Part 2.41(k) | |||||||||||
310 | of which: project finance loans | Annex V.Part 2.41(l) | ] |