Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2015/227 of 9 January 2015 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 | References National GAAP compatible IFRS | Nominal amount | ||
---|---|---|---|---|
IFRS 7.36(a), B10(c)(d); CRR Annex I; Annex V.Part 2.62 | ||||
CRR Annex I; Annex V.Part 2.62 | ||||
010 | ||||
010 | Loan commitments given | CRR Annex I; Annex V.Part 2.56-57 | IAS 39.2 (h), 4 (a) (c), BC 15; CRR Annex I; Annex V.Part 2.56-57 | |
021 | of which: non-performing | Annex V.Part 2. 145-162 | Annex V.Part 2. 145-162 | |
030 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |
040 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |
050 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |
060 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |
070 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |
080 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | |
090 | Financial guarantees given | CRR Annex I; Annex V.Part 2.56,58 | IAS 39.9 AG 4, BC 21; IFRS 4 Annex A; CRR Annex I; Annex V.Part 2.56, 58 | |
101 | of which: non-performing | Annex V.Part 2. 145-162 | Annex V.Part 2. 145-162 | |
110 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |
120 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |
130 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |
140 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |
150 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |
160 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | |
170 | Other Commitments given | CRR Annex I; Annex V.Part 2.56, 59 | CRR Annex I; Annex V.Part 2.56, 59 | |
181 | of which: non-performing | Annex V.Part 2. 145-162 | Annex V.Part 2. 145-162 | |
190 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |
200 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |
210 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |
220 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |
230 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |
240 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | ] |