ANNEX IV Table 27: rows 1 - 25
[F1 [F2Maximum 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) | ] ] |
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).
F2 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).