Commission Implementing Regulation (EU) No 680/2014 of 16 April 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) (c. 680)

ANNEX IV REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS

4. Breakdown of financial assets by instrument and by counterparty sector

4.4 Loans and receivables and held-to-maturity investments

ANNEX IV Table 10: rows 1 - 32

		References National GAAP based on BAD	References National GAAP compatible IFRS	Unimpaired assets [gross carrying amount]	Impaired assets [gross carrying amount]	Specific allowances for individually assessed financial assets	Specific allowances for collectively assessed financial assets	Collective allowances for incurrred but not reported losses	Carrying amount
					IFRS 7.37(b); IFRS 7.IG 29 (a); IAS 39.58-59	IAS 39.AG 84-92; Annex V.Part 2.36	IAS 39.AG 84-92; Annex V.Part 2.37	IAS 39.AG 84-92; Annex V.Part 2.38	Annex V.Part 2.39
						Annex V.Part 2.36	Annex V.Part 2.37	Annex V.Part 2.38	Annex V.Part 2.39
				010	020	030	040	050	060
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	Households	Annex V.Part 1.35(f)	Annex V.Part 1.35(f)
140	LOANS AND RECEIVABLES	4th Directive art 42a(4)(b),(5a); IAS 39.9	IAS 39,9 AG 16, AG26; Annex V.Part 1.16
150	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
160	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
170	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
180	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
190	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
200	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
210	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
220	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
230	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
240	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
250	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
260	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
270	Households	Annex V.Part 1.35(f)	Annex V.Part 1.35(f)
280	HELD-TO-MATURITY	4th Directive art 42a(4)(a),(5a); IAS 39.9	IFRS 7.8(c); IAS 39.9, AG16, AG26