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).
F2 Substituted by Commission Implementing Regulation (EU) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).
| [F1 [F2References | Carrying amount Annex V.Part 1.27 | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| 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) | |||||||||
| ≤ 30 days | > 30 days ≤ 90 days | > 90 days | ≤ 30 days | > 30 days ≤ 90 days | > 90 days | ≤ 30 days | > 30 days ≤ 90 days | > 90 days | |||
| IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96 | |||||||||||
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | |||
| 060 | Debt securities | Annex V.Part 1.31, 44(b) | |||||||||
| 070 | Central banks | Annex V.Part 1.42(a) | |||||||||
| 080 | General governments | Annex V.Part 1.42(b) | |||||||||
| 090 | Credit institutions | Annex V.Part 1.42(c) | |||||||||
| 100 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||
| 110 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||
| 120 | Loans and advances | Annex V.Part 1.32, 44(a) | |||||||||
| 130 | Central banks | Annex V.Part 1.42(a) | |||||||||
| 140 | General governments | Annex V.Part 1.42(b) | |||||||||
| 150 | Credit institutions | Annex V.Part 1.42(c) | |||||||||
| 160 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||
| 170 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||
| 180 | Households | Annex V.Part 1.42(f) | |||||||||
| 190 | TOTAL DEBT INSTRUMENTS | Annex V Part 2.94-95 | |||||||||
| Loans and advances by product, by collateral and by subordination | |||||||||||
| 200 | On demand [call] and short notice [current account] | Annex V.Part 2.85(a) | |||||||||
| 210 | Credit card debt | Annex V.Part 2.85(b) | |||||||||
| 220 | Trade receivables | Annex V.Part 2.85(c) | |||||||||
| 230 | Finance leases | Annex V.Part 2.85(d) | |||||||||
| 240 | Reverse repurchase loans | Annex V.Part 2.85(e) | |||||||||
| 250 | Other term loans | Annex V.Part 2.85(f) | |||||||||
| 260 | Advances that are not loans | Annex V.Part 2.85(g) | |||||||||
| 270 | of which: Loans collateralized by immovable property | Annex V.Part 2.86(a), 87 | |||||||||
| 280 | of which: other collateralized loans | Annex V.Part 2.86(b), 87 | |||||||||
| 290 | of which: credit for consumption | Annex V.Part 2.88(a) | |||||||||
| 300 | of which: lending for house purchase | Annex V.Part 2.88(b) | |||||||||
| 310 | of which: project finance loans | Annex V.Part 2.89; CRR Art 147(8) | ] ] | ||||||||