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 | Accumulated negative changes in fair value due to credit risk on non-performing exposures | ||
|---|---|---|---|---|
| Annex V.Part 1.27 | Annex V.Part 2.69 | |||
| 010 | 020 | |||
| 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 | FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS | IFRS 7.8(a)(i); IFRS 9.4.1.5 | ] ] | |