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).
| [F1References National GAAP based on BAD | References National GAAP compatible IFRS | Gross carrying amount of exposures with forbearance measures | Accumulated impairment, accumulated changes in fair value due to credit risk and provisions | Collateral received and financial guarantees received | |||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Performing exposures with forbearance measures | Non-performing exposures with forbearance measures | on perfoming exposures with forbearance measures | on non-performing exposures with forbearance measures | ||||||||||||||||||
| Instruments with modifications in their terms and conditions | Refinancing | of which: Performing forborne exposures under probation | Instruments with modifications in their terms and conditions | Refinancing | of which: Defaulted | of which: Impaired | of which: Forbearance of non-performing exposures | Instruments with modifications in their terms and conditions | Refinancing | Collateral received on exposures with forbearance measures | Financial guarantees received on exposures with forbearance measures | ||||||||||
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 | 120 | 130 | 140 | 150 | 160 | 170 | 180 | ||||
| Annex V. Part 2. 45, 109, 163-182 | Annex V. Part 2. 145-162 | Annex V. Part 2. 164 (a), 177, 178, 182 | Annex V. Part 2. 164 (b), 177, 178, 181, 182 | Annex V. Part 2. 176(b),177, 180 | Annex V. Part 2. 145-162 | Annex V. Part 2. 164 (a), 179-180, 182 | Annex V. Part 2. 164 (b), 179-182 | CRR art 178; Annex V. Part 2.61 | IAS 39. 58-70 | Annex V. Part 2. 172(a), 157 | Annex V. Part 2. 46, 183 | Annex V. Part 2. 145-183 | Annex V. Part 2. 145-183 | Annex V. Part 2. 164 (a), 179-180,182,183 | Annex V. Part 2. 164 (b), 179-183 | Annex V. Part 2. 162 | Annex V. Part 2. 162 | ||||
| Annex V. Part 2. 45, 109, 163-182 | Annex V. Part 2. 145-162 | Annex V. Part 2. 164 (a), 177, 178, 182 | Annex V. Part 2. 164 (b), 177, 178, 181, 182 | Annex V. Part 2. 176(b), 177, 180 | Annex V. Part 2. 145-162 | Annex V. Part 2. 164 (a), 179-180,182 | Annex V. Part 2. 164 (b), 179-182 | CRR art 178; Annex V. Part 2.61 | CRR art 4(95) | Annex V. Part 2. 172(a), 157 | Annex V. Part 2. 46, 183 | Annex V. Part 2. 145-183 | Annex V. Part 2. 145-183 | Annex V. Part 2. 164 (a), 179-180,182,183 | Annex V. Part 2. 164 (b), 179-183 | Annex V. Part 2. 162 | Annex V. Part 2. 162 | ||||
| 010 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | ||||||||||||||||||
| 020 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | ||||||||||||||||||
| 030 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | ||||||||||||||||||
| 040 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | ||||||||||||||||||
| 050 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | ||||||||||||||||||
| 060 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | ||||||||||||||||||
| 070 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | ||||||||||||||||||
| 080 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | ||||||||||||||||||
| 090 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | ||||||||||||||||||
| 100 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | ||||||||||||||||||
| 110 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | ||||||||||||||||||
| 120 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | ||||||||||||||||||
| 130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | ||||||||||||||||||
| 140 | Of which: Commercial real estate | ||||||||||||||||||||
| 150 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | ||||||||||||||||||
| 160 | Of which: Residential mortgage loans | ||||||||||||||||||||
| 170 | Of which: Credit for consumption | ||||||||||||||||||||
| 180 | DEBT INSTRUMENTS AT AMORTISED COST | Annex V. Part I. 13 (d)(e); 14 (d)(e) | Annex V. Part I. 13 (d)(e) | ||||||||||||||||||
| 190 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | ||||||||||||||||||
| 200 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | ||||||||||||||||||
| 210 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | ||||||||||||||||||
| 220 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | ||||||||||||||||||
| 230 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | ||||||||||||||||||
| 240 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | ||||||||||||||||||
| 250 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | ||||||||||||||||||
| 260 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | ||||||||||||||||||
| 270 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | ||||||||||||||||||
| 280 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | ||||||||||||||||||
| 290 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | ||||||||||||||||||
| 300 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | ||||||||||||||||||
| 310 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | ||||||||||||||||||
| 320 | DEBT INSTRUMENTS AT FAIR VALUE other than HFT | Annex V. Part I. 13 (b)(c); 14 (b)(c) | Annex V. Part I. 13 (b)(c) | ||||||||||||||||||
| 330 | DEBT INSTRUMENTS other than HFT | Annex V. Part I. 13 (b)(c)(d)(e); 14 (b)(c)(d)(e) | Annex V. Part I. 13 (b)(c)(d)(e) | ||||||||||||||||||
| 340 | Loan commitments given | CRR Annex I; Annex V.Part 2.56-57 | IAS 39.2 (h), 4 (a) (c), BC 15; CRR Annex I; Annex V.Part 2.56-57 | ] | |||||||||||||||||