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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).
[F1Guarantees and collateral | References National GAAP based on BAD | Maximum amount of the collateral or guarantee that can be considered | ||||||
---|---|---|---|---|---|---|---|---|
References National GAAP compatible IFRS | Mortgage loans [Loans collateralized by immovable property] | Other collateralized loans | Financial guarantees received | |||||
Residential | Commercial | Cash [Debt instruments issued] | Rest | |||||
IFRS 7.36(b) | Annex V.Part 2.81(a) | Annex V.Part 2.81(a) | Annex V.Part 2.81(b) | Annex V.Part 2.81(b) | Annex V.Part 2.81(c) | |||
010 | 020 | 030 | 040 | 050 | ||||
010 | Loans and advances | Annex V.Part 2.80 | Annex V.Part 2.81 | |||||
020 | of which: Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |||||
030 | of which: Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |||||
040 | of which: Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) |
References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | ||
---|---|---|---|---|
010 | ||||
010 | Non-current assets held-for-sale | IFRS 7.38(a) | ||
020 | Property, plant and equipment | IFRS 7.38(a) | ||
030 | Investment property | IFRS 7.38(a) | ||
040 | Equity and debt instruments | IFRS 7.38(a) | ||
050 | Other | IFRS 7.38(a) | ||
060 | Total |
References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | ||
---|---|---|---|---|
010 | ||||
010 | Foreclosure [tangible assets] | Annex V.Part 2.84 | IFRS 7.38(a); Annex V.Part 2.84 | ] |