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).
| [F1 [F2References National GAAP CRR article 442(i) | References National GAAP compatible IFRS IFRS 7.16, B5 (d); | Opening balance | Increases due toamounts set aside for estimated loan losses during the period | Decreases due toamounts reversed for estimated loan losses during the period | Decreases due toamounts taken against allowances | Transfers between allowances | Other adjustments | Closing balance | Recoveries recorded directly to the statement of profit or loss | Value adjustments recorded directly to the statement of profit or loss | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Annex V.Part 2.77 | Annex V.Part 2.77 | Annex V.Part 2.78 | Annex V.Part 2.78 | |||||||||
| Annex V.Part 2.77 | Annex V.Part 2.77 | Annex V.Part 2.78 | Annex V.Part 2.78 | |||||||||
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | ||||
| 010 | Equity instruments | |||||||||||
| 020 | Specific allowances for financial assets, individually estimated | CRR art 4(95); Annex V.Part 2.36 | IAS 39.63-70, AG 84-92; IFRS 7.37 (b); Annex V.Part 2.36 | |||||||||
| 030 | Debt securities | Annex V.Part 1.26 | Annex V.Part 1.26 | |||||||||
| 040 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |||||||||
| 050 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |||||||||
| 060 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |||||||||
| 070 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |||||||||
| 080 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |||||||||
| 090 | Loans and advances | Annex V.Part 1.27 | Annex V.Part 1.27 | |||||||||
| 100 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |||||||||
| 110 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |||||||||
| 120 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |||||||||
| 130 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |||||||||
| 140 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |||||||||
| 150 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | |||||||||
| 160 | Specific allowances for financial assets, collectively estimated | CRR art 4(95); Annex V.Part 2.37 | IAS 39.59, 64; Annex V.Part 2.37 | |||||||||
| 170 | Debt securities | Annex V.Part 1.26 | Annex V.Part 1.26 | |||||||||
| 180 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |||||||||
| 190 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |||||||||
| 200 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |||||||||
| 210 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |||||||||
| 220 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |||||||||
| 230 | Loans and advances | Annex V.Part 1.27 | Annex V.Part 1.27 | |||||||||
| 240 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |||||||||
| 250 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |||||||||
| 260 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |||||||||
| 270 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |||||||||
| 280 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |||||||||
| 290 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | |||||||||
| 300 | Collective allowances for incurred but not reported losses on financial assets | CRR art 4(95); Annex V.Part 2.38 | IAS 39.59, 64; Annex V.Part 2.38 | |||||||||
| 310 | Debt securities | Annex V.Part 1.26 | Annex V.Part 1.26 | |||||||||
| 320 | Loans and advances | Annex V.Part 1.27 | Annex V.Part 1.27 | |||||||||
| 330 | Specific allowances for credit risk | CRR art 428 (g)(ii) | ||||||||||
| 340 | Debt securities | Annex V.Part 1.26 | ||||||||||
| 350 | Central banks | Annex V.Part 1.35(a) | ||||||||||
| 360 | General governments | Annex V.Part 1.35(b) | ||||||||||
| 370 | Credit institutions | Annex V.Part 1.35(c) | ||||||||||
| 380 | Other financial corporations | Annex V.Part 1.35(d) | ||||||||||
| 390 | Non-financial corporations | Annex V.Part 1.35(e) | ||||||||||
| 400 | Loans and advances | Annex V.Part 1.17 | ||||||||||
| 410 | Central banks | Annex V.Part 1.35(a) | ||||||||||
| 420 | General governments | Annex V.Part 1.35(b) | ||||||||||
| 430 | Credit institutions | Annex V.Part 1.35(c) | ||||||||||
| 440 | Other financial corporations | Annex V.Part 1.35(d) | ||||||||||
| 450 | Non-financial corporations | Annex V.Part 1.35(e) | ||||||||||
| 460 | Households | Annex V.Part 1.35(f) | ||||||||||
| 470 | General alowances for credit risk | CRR art 4(95) | ||||||||||
| 480 | Debt securities | Annex V.Part 1.26 | ||||||||||
| 490 | Loans and advances | Annex V.Part 1.27 | ||||||||||
| 500 | General allowance for banking risks | BAD art 37.2; CRR art 4(95) | ||||||||||
| 510 | Debt securities | Annex V.Part 1.26 | ||||||||||
| 520 | Loans and advances | Annex V.Part 1.27 | ||||||||||
| 530 | Total | ] ] | ||||||||||