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).
| [F1References National GAAP based on BAD | Carrying amount | Accumulated negative changes in fair value due to credit risk on non-performing exposures | ||
|---|---|---|---|---|
| Annex V.Part 1.27-28 | Annex V.Part 2.69 | |||
| 010 | 021 | |||
| 010 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b) | ||
| 020 | of which: unquoted | |||
| 030 | of which: credit institutions | Annex V.Part 1.42(c) | ||
| 040 | of which: other financial corporations | Annex V.Part 1.42(d) | ||
| 050 | of which: non-financial corporations | Annex V.Part 1.42(e) | ||
| 060 | Debt securities | Annex V.Part 1.31, 44(b) | ||
| 070 | Central banks | Annex V.Part 1.42(a) | ||
| 080 | General governments | Annex V.Part 1.42(b) | ||
| 090 | Credit institutions | Annex V.Part 1.42(c) | ||
| 100 | Other financial corporations | Annex V.Part 1.42(d) | ||
| 110 | Non-financial corporations | Annex V.Part 1.42(e) | ||
| 120 | Loans and advances | Annex V.Part 1.32, 44(a) | ||
| 130 | Central banks | Annex V.Part 1.42(a) | ||
| 140 | General governments | Annex V.Part 1.42(b) | ||
| 150 | Credit institutions | Annex V.Part 1.42(c) | ||
| 160 | Other financial corporations | Annex V.Part 1.42(d) | ||
| 170 | Non-financial corporations | Annex V.Part 1.42(e) | ||
| 180 | Households | Annex V.Part 1.42(f) | ||
| 190 | NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS | BAD art 36(2) | ] | |