Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 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).
| [F1Debt balance reduction | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) | ||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Vintage: Recognition in balance sheet for | Of which: Non-current assets held-for-sale | ||||||||||||||||||
| <= 2 years | > 2 years <= 5 years | > 5 years | |||||||||||||||||
| Gross carrying amount | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Value at initial recognition | Carrying amount | Accumulated negative changes | Value at initial recognition | Carrying amount | Accumulated negative changes | Value at initial recognition | Carrying amount | Accumulated negative changes | Value at initial recognition | Carrying amount | Accumulated negative changes | Value at initial recognition | Carrying amount | ||||
| References National GAAP compatible IFRS | Annex V.Part 1.34, Part 2.343 | Annex V.Part 2.69-71, 343 | Annex V.Part 2.175, 175i, 344 | Annex V.Part 1.27, Part 2.175 | Annex V.Part 2.175, 175ii | Annex V.Part 2.175, 175i, 348 | Annex V.Part 1.27, Part 2.175, 348 | Annex V.Part 2.175, 175ii, 348 | Annex V.Part 2.175, 175i, 348 | Annex V.Part 1.27, Part 2.175, 348 | Annex V.Part 2.175, 175ii, 348 | Annex V.Part 2.175, 175i, 348 | Annex V.Part 1.27, Part 2.175, 348 | Annex V.Part 2.175, 175ii, 348 | IFRS 5.6, Annex V.Part 2.175, 175i | IFRS 5.6, Annex V.Part 1.27, Part 2.175 | |||
| References National GAAP based on BAD | Annex V.Part 1.34, Part 2.343 | Annex V.Part 1.34, Part 2.343 | Annex V.Part 2.175, 175i, 344 | Annex V.Part 1.27, Part 2.175 | Annex V.Part 2.175, 175ii | Annex V.Part 2.175, 175i, 348 | Annex V.Part 1.27, Part 2.175, 348 | Annex V.Part 2.175, 175ii, 348 | Annex V.Part 2.175, 175i, 348 | Annex V.Part 1.27, Part 2.175, 348 | Annex V.Part 2.175, 175ii, 348 | Annex V.Part 2.175, 175i, 348 | Annex V.Part 1.27, Part 2.175, 348 | Annex V.Part 2.175, 175ii, 348 | Annex V.Part 2.175, 175i | Annex V.Part 1.27, Part 2.175 | |||
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | ||||
| 0010 | Residential immovable property | Annex V. Part 2.350, 351 | Annex V. Part 2.350, 351 | ||||||||||||||||
| 0020 | Of which: under construction / development | Annex V. Part 2.350, 352(a) | Annex V. Part 2.350, 352(a) | ||||||||||||||||
| 0030 | Commercial immovable property | Annex V. Part 2.350, 351 | Annex V. Part 2.350, 351 | ||||||||||||||||
| 0040 | Of which: under construction / development | Annex V. Part 2.350, 352(a) | Annex V. Part 2.350, 352(a) | ||||||||||||||||
| 0050 | Of which: Land related to commercial real estate corporations (excluding agricultural land) | Annex V. Part 2.350, 352(b) | Annex V. Part 2.350, 352(b) | ||||||||||||||||
| 0060 | Of which: Land with planning permission for development | Annex V. Part 2.350, 352(b) | Annex V. Part 2.350, 352(b) | ||||||||||||||||
| 0070 | Of which: Land without planning permission for development | Annex V. Part 2.350, 352(b) | Annex V. Part 2.350, 352(b) | ||||||||||||||||
| 0080 | Movable property | Annex V. Part 2.350, 351 | Annex V. Part 2.350, 351 | ||||||||||||||||
| 0090 | Equity and debt securities | Annex V. Part 2.350, 351 | Annex V. Part 2.350, 351 | ||||||||||||||||
| 0100 | Other | Annex V. Part 2.350, 351 | Annex V. Part 2.350, 351 | ||||||||||||||||
| 0110 | Total | Annex V. Part 2.350, 351 | Annex V. Part 2.350, 351 | ||||||||||||||||
| 0120 | Number of Collateral obtained by taking possession | Annex V. Part 2.350, 351 | Annex V. Part 2.350, 351 | ] | |||||||||||||||