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 | Maximum amount of the guarantee that can be considered | Nominal amount | ||
|---|---|---|---|---|---|
| IFRS 7.36 (b); Annex V.Part 2.63 | Annex V.Part 2.63 | ||||
| Annex V.Part 2.63 | Annex V.Part 2.63 | ||||
| 010 | 020 | ||||
| 010 | Loan commitments received | Annex V.Part 2.56-57 | IAS 39.2(h), 4(a)(c), BC 15; Annex V.Part 2.56-57 | ||
| 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 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | ||
| 080 | Financial guarantees received | 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 | ||
| 090 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | ||
| 100 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | ||
| 110 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | ||
| 120 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | ||
| 130 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | ||
| 140 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | ||
| 150 | Other Commitments received | Annex V.Part 2.56, 59 | Annex V.Part 2.56, 59 | ||
| 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 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | ] | |