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 | Unimpaired assets [gross carrying amount] | Impaired assets [gross carrying amount] | Specific allowances for financial assets, individually estimated | Specific allowances for financial assets, collectively estimated | Collective allowances for incurrred but not reported losses | Carrying amount | ||
|---|---|---|---|---|---|---|---|---|
| IFRS 7.37(b); IFRS 7.IG 29 (a); IAS 39.58-59 | IAS 39.AG 84-92; 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 | Annex V.Part 2.39 | ||||
| 010 | 020 | 030 | 040 | 050 | 060 | |||
| 010 | Debt securities | Annex V.Part 1.24, 26 | ||||||
| 020 | Central banks | Annex V.Part 1.35(a) | ||||||
| 030 | General governments | Annex V.Part 1.35(b) | ||||||
| 040 | Credit institutions | Annex V.Part 1.35(c) | ||||||
| 050 | Other financial corporations | Annex V.Part 1.35(d) | ||||||
| 060 | Non-financial corporations | Annex V.Part 1.35(e) | ||||||
| 070 | Loans and advances | Annex V.Part 1.24, 27 | ||||||
| 080 | Central banks | Annex V.Part 1.35(a) | ||||||
| 090 | General governments | Annex V.Part 1.35(b) | ||||||
| 100 | Credit institutions | Annex V.Part 1.35(c) | ||||||
| 110 | Other financial corporations | Annex V.Part 1.35(d) | ||||||
| 120 | Non-financial corporations | Annex V.Part 1.35(e) | ||||||
| 130 | Households | Annex V.Part 1.35(f) | ||||||
| 140 | LOANS AND RECEIVABLES | IAS 39,9 AG 16, AG26; Annex V.Part 1.16 | ||||||
| 150 | Debt securities | Annex V.Part 1.24, 26 | ||||||
| 160 | Central banks | Annex V.Part 1.35(a) | ||||||
| 170 | General governments | Annex V.Part 1.35(b) | ||||||
| 180 | Credit institutions | Annex V.Part 1.35(c) | ||||||
| 190 | Other financial corporations | Annex V.Part 1.35(d) | ||||||
| 200 | Non-financial corporations | Annex V.Part 1.35(e) | ||||||
| 210 | Loans and advances | Annex V.Part 1.24, 27 | ||||||
| 220 | Central banks | Annex V.Part 1.35(a) | ||||||
| 230 | General governments | Annex V.Part 1.35(b) | ||||||
| 240 | Credit institutions | Annex V.Part 1.35(c) | ||||||
| 250 | Other financial corporations | Annex V.Part 1.35(d) | ||||||
| 260 | Non-financial corporations | Annex V.Part 1.35(e) | ||||||
| 270 | Households | Annex V.Part 1.35(f) | ||||||
| 280 | HELD-TO-MATURITY | IFRS 7.8(c); IAS 39.9, AG16, AG26 | ] | |||||