ANNEX IV Table 25: rows 1 - 28
| [F1Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V.Part 2.107-108, 118 | Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V Part 2.106-109 | Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4 | Commitments and financial guarantees measured at fair value | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| References National GAAP compatible IFRS | Instruments without significant increase in credit risk since initial recognition (Stage 1) | Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired instruments (Stage 3) | Instruments without significant increase in credit risk since initial recognition (Stage 1) | Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired instruments (Stage 3) | Nominal amount | Provision | Nominal amount | Accumulated negative changes in fair value due to credit risk on non-performing commitments | ||
| IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M | IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M | IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS9.B2.5; IFRS 7.35M | IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(a) | IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(i) | IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(ii) | IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.111, 118 | IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.106, 111 | IFRS 9.2.3(a), 9.B2.5; Annex V Part 2.110, 118 | Annex V Part 2.69 | |||
| 010 | 020 | 030 | 040 | 050 | 060 | 100 | 110 | 120 | 130 | |||
| 010 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 | ||||||||||
| 021 | of which: non-performing | Annex V.Part 2.117 | ||||||||||
| 030 | Central banks | Annex V.Part 1.42(a) | ||||||||||
| 040 | General governments | Annex V.Part 1.42(b) | ||||||||||
| 050 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||
| 060 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||
| 070 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||
| 080 | Households | Annex V.Part 1.42(f) | ||||||||||
| 090 | Financial guarantees given | IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 | ||||||||||
| 101 | of which: non-performing | Annex V.Part 2.117 | ||||||||||
| 110 | Central banks | Annex V.Part 1.42(a) | ||||||||||
| 120 | General governments | Annex V.Part 1.42(b) | ||||||||||
| 130 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||
| 140 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||
| 150 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||
| 160 | Households | Annex V.Part 1.42(f) | ||||||||||
| 170 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 | ||||||||||
| 181 | of which: non-performing | Annex V.Part 2.117 | ||||||||||
| 190 | Central banks | Annex V.Part 1.42(a) | ||||||||||
| 200 | General governments | Annex V.Part 1.42(b) | ||||||||||
| 210 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||
| 220 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||
| 230 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||
| 240 | Households | Annex V.Part 1.42(f) | ] | |||||||||
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).