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).
| [F1Maximum amount of the guarantee that can be considered | Nominal amount | ||||
|---|---|---|---|---|---|
| References National GAAP compatible IFRS | IFRS 7.36 (b); Annex V.Part 2.119 | Annex V.Part 2.119 | |||
| References National GAAP | Annex V.Part 2.119 | Annex V.Part 2.119 | |||
| 010 | 020 | ||||
| 010 | Loan commitments received | Annex V.Part 1.44(h), Part 2.102-103, 113 | IFRS 9.2.1(g), .BCZ2.2; Annex V.Part 1.44(h), Part 2.102-103, 113 | ||
| 020 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||
| 030 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||
| 040 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||
| 050 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||
| 060 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||
| 070 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||
| 080 | Financial guarantees received | Annex V.Part 1.44(h), Part 2.102-103, 114 | IFRS 9.2.1(e ), .B2.5, .BC2.17, IFRS 8.Appendix A; IFRS 4 Annex A; Annex V.Part 1.44(h), Part 2.102-103, 114 | ||
| 090 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||
| 100 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||
| 110 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||
| 120 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||
| 130 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||
| 140 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||
| 150 | Other Commitments received | Annex V.Part 1.44(h), Part 2.102-103, 115 | Annex V.Part 1.44(h), Part 2.102-103, 115 | ||
| 160 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||
| 170 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||
| 180 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||
| 190 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||
| 200 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||
| 210 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ] | |