ANNEX III Table 14: rows 1 - 36
| [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) | ] | ||||||||||
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).