xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
Please note that the date you requested in the address for this web page is not an actual date upon which a change occurred to this item of legislation. You are being shown the legislation from , which is the first date before then upon which a change was made.
Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards 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 | Financial assets not subject to impairment Annex V.Part 1.34(d), Part 2.79 | Financial assets subject to impairment Annex V.Part 2.79 | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|
Carrying amount | Accumulated negative changes in fair value due to credit risk on non-performing exposures | Carrying amount | Gross carrying amount Annex V Part 1.34(d) | Specific allowances for credit risk | General allowances for credit risk affecting carrying amount | General allowances for banking risk affecting carrying amount | Accumulated partial write-offs | Accumulated total write-offs | ||||
Unimpaired assets | Impaired assets | |||||||||||
Annex V.Part 1.27-28 | Annex V.Part 2.69 | Annex V.Part 1.27-28 | CRR art 4(95) | CRR art 4(95), Annex V Part 2.70(c),71 | CRR art 4(95); Annex V.Part 2.70(c),71 | CRR art 4(95); Annex V.Part 2.70(c), 71, 82 | CRR art 4(95); Annex V.Part 2.72-74 | CRR art 4(95); Annex V.Part 2.72-74 | ||||
010 | 030 | 035 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | |||
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 TO EQUITY | Accounting Directive art 8(1)(a), (8)(2) | ] |