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 | Opening balance | Increases due to origination and acquisition | Decreases due to derecognition | Changes due to change in credit risk (net) | Changes due to modifications without derecognition (net) | Changes due to update in the institution's methodology for estimation (net) | Decrease in allowance account due to write-offs | Other adjustments | Closing balance | Recoveries of previously written-off amounts recorded directly to the statement of profit or loss | Amounts written-off directly to the statement of profit or loss | ||
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IFRS 7.35I; Annex V.Part 2.159, 164(b) | IFRS 7.35I; Annex V.Part 2.160, 164(b) | IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.161-162 | IFRS 7.35I; IFRS 7.35J; IFRS 9.5.5.12, B5.5.25, B5.5.27; Annex V.Part 2.164(c) | IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.163 | IFRS 7.35I; IFRS 9.5.4.4;IFRS 7.35L; Annex V.Part 2.72, 74, 164(a), 165 | IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.166 | IFRS 9.5.4.4; Annex V.Part 2.165 | ||||||
010 | 020 | 030 | 040 | 050 | 070 | 080 | 090 | 100 | 110 | 120 | |||
010 | Allowances for financial assets without increase in credit risk since initial recognition (Stage 1) | IFRS 9.5.5.5 | |||||||||||
020 | Debt securities | Annex V.Part 1.31, 44(b) | |||||||||||
030 | Central banks | Annex V.Part 1.42(a) | |||||||||||
040 | General governments | Annex V.Part 1.42(b) | |||||||||||
050 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||
060 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||
070 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||
080 | Loans and advances | Annex V.Part 1.32, 44(a) | |||||||||||
090 | Central banks | Annex V.Part 1.42(a) | |||||||||||
100 | General governments | Annex V.Part 1.42(b) | |||||||||||
110 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||
120 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||
130 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||
140 | Households | Annex V.Part 1.42(f) | |||||||||||
160 | of which: collectively measured allowances | IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 | |||||||||||
170 | of which: individually measured allowances | IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 | |||||||||||
180 | Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | IFRS 9.5.5.3 | |||||||||||
190 | Debt securities | Annex V.Part 1.31, 44(b) | |||||||||||
200 | Central banks | Annex V.Part 1.42(a) | |||||||||||
210 | General governments | Annex V.Part 1.42(b) | |||||||||||
220 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||
230 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||
240 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||
250 | Loans and advances | Annex V.Part 1.32, 44(a) | |||||||||||
260 | Central banks | Annex V.Part 1.42(a) | |||||||||||
270 | General governments | Annex V.Part 1.42(b) | |||||||||||
280 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||
290 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||
300 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||
310 | Households | Annex V.Part 1.42(f) | |||||||||||
330 | of which: collectively measured allowances | IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 | |||||||||||
340 | of which: individually measured allowances | IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 | |||||||||||
350 | of which: non-performing | Annex V.Part 2.213-232 | |||||||||||
360 | Allowances for credit-impaired debt instruments (Stage 3) | IFRS 9.5.5.1, 9. Appendix A | |||||||||||
370 | Debt securities | Annex V.Part 1.31, 44(b) | |||||||||||
380 | Central banks | Annex V.Part 1.42(a) | |||||||||||
390 | General governments | Annex V.Part 1.42(b) | |||||||||||
400 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||
410 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||
420 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||
430 | Loans and advances | Annex V.Part 1.32, 44(a) | |||||||||||
440 | Central banks | Annex V.Part 1.42(a) | |||||||||||
450 | General governments | Annex V.Part 1.42(b) | |||||||||||
460 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||
470 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||
480 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||
490 | Households | Annex V.Part 1.42(f) | |||||||||||
500 | of which: collectively measured allowances | IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 | |||||||||||
510 | of which: individually measured allowances | IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 | |||||||||||
520 | Total allowance for debt instruments | IFRS 7.B8E | |||||||||||
530 | Commitments and financial guarantees given (Stage 1) | IFRS 9.2.1|(g); 2.3(c); 5.5, B2.5; Annex V.Part 2.157 | |||||||||||
540 | Commitments and financial guarantees given (Stage 2) | IFRS 9.2.1|(g); 2.3(c); 5.5.3, B2.5; Annex V.Part 2.157 | |||||||||||
550 | of which: non-performing | Annex V.Part 2.117 | |||||||||||
560 | Commitments and financial guarantees given (Stage 3) | IFRS 9.2.1|(g); 2.3(c); 5.5.1, B2.5; Annex V.Part 2.157 | |||||||||||
570 | Total provisions on commitments and financial guarantees given | IFRS 7.B8E; Annex V.Part 2.157 | ] ] |