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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 |