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).
| [F1References National GAAP compatible IFRS | Opening balance | Increases due to origination and acquisition | Decreases due to derecognition | Changes due to change in credit risk (net) | Changes due to modifications without derecognition (net) | Changes due to update in the institution’s methodology for estimation (net) | Decrease in allowance account due to write-offs | Other adjustments | Closing balance | Recoveries of previously written-off amounts recorded directly to the statement of profit or loss | Amounts written-off directly to the statement of profit or loss | Gains or losses on derecognition of debt instruments | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| IFRS 7.35I; Annex V.Part 2.159, 164(b) | IFRS 7.35I; Annex V.Part 2.160, 164(b) | IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.161-162 | IFRS 7.35I; IFRS 7.35J; IFRS 9.5.5.12, B5.5.25, B5.5.27; Annex V.Part 2.164(c) | IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.163 | IFRS 7.35I; IFRS 9.5.4.4;IFRS 7.35L; Annex V.Part 2.72, 74, 164(a), 165 | IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.166 | IFRS 9.5.4.4; Annex V.Part 2.165 | Annex V.Part 2.166i | ||||||
| 010 | 020 | 030 | 040 | 050 | 070 | 080 | 090 | 100 | 110 | 120 | 125 | |||
| 010 | Allowances for financial assets without increase in credit risk since initial recognition (Stage 1) | IFRS 9.5.5.5 | ||||||||||||
| 020 | Debt securities | Annex V.Part 1.31, 44(b) | ||||||||||||
| 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 | Loans and advances | Annex V.Part 1.32, 44(a) | ||||||||||||
| 090 | Central banks | Annex V.Part 1.42(a) | ||||||||||||
| 100 | General governments | Annex V.Part 1.42(b) | ||||||||||||
| 110 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||
| 120 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||
| 130 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||
| 140 | Households | Annex V.Part 1.42(f) | ||||||||||||
| 160 | of which: collectively measured allowances | IFRS 9.B5.5.1 – B5.5.6; Annex V.Part 2.158 | ||||||||||||
| 170 | of which: individually measured allowances | IFRS 9.B5.5.1 – B5.5.6; Annex V.Part 2.158 | ||||||||||||
| 180 | Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | IFRS 9.5.5.3 | ||||||||||||
| 190 | Debt securities | Annex V.Part 1.31, 44(b) | ||||||||||||
| 200 | Central banks | Annex V.Part 1.42(a) | ||||||||||||
| 210 | General governments | Annex V.Part 1.42(b) | ||||||||||||
| 220 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||
| 230 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||
| 240 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||
| 250 | Loans and advances | Annex V.Part 1.32, 44(a) | ||||||||||||
| 260 | Central banks | Annex V.Part 1.42(a) | ||||||||||||
| 270 | General governments | Annex V.Part 1.42(b) | ||||||||||||
| 280 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||
| 290 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||
| 300 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||
| 310 | Households | Annex V.Part 1.42(f) | ||||||||||||
| 330 | of which: collectively measured allowances | IFRS 9.B5.5.1 – B5.5.6; Annex V.Part 2.158 | ||||||||||||
| 340 | of which: individually measured allowances | IFRS 9.B5.5.1 – B5.5.6; Annex V.Part 2.158 | ||||||||||||
| 350 | of which: non-performing | Annex V.Part 2.213-232 | ||||||||||||
| 360 | Allowances for credit-impaired debt instruments (Stage 3) | IFRS 9.5.5.1, 9. Appendix A | ||||||||||||
| 370 | Debt securities | Annex V.Part 1.31, 44(b) | ||||||||||||
| 380 | Central banks | Annex V.Part 1.42(a) | ||||||||||||
| 390 | General governments | Annex V.Part 1.42(b) | ||||||||||||
| 400 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||
| 410 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||
| 420 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||
| 430 | Loans and advances | Annex V.Part 1.32, 44(a) | ||||||||||||
| 440 | Central banks | Annex V.Part 1.42(a) | ||||||||||||
| 450 | General governments | Annex V.Part 1.42(b) | ||||||||||||
| 460 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||
| 470 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||
| 480 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||
| 490 | Households | Annex V.Part 1.42(f) | ||||||||||||
| 500 | of which: collectively measured allowances | IFRS 9.B5.5.1 – B5.5.6; Annex V.Part 2.158 | ||||||||||||
| 510 | of which: individually measured allowances | IFRS 9.B5.5.1 – B5.5.6; Annex V.Part 2.158 | ||||||||||||
| 520 | Total allowance for debt instruments | IFRS 7.B8E | ||||||||||||
| 530 | Commitments and financial guarantees given (Stage 1) | IFRS 9.2.1|(g); 2.3(c); 5.5, B2.5; Annex V.Part 2.157 | ||||||||||||
| 540 | Commitments and financial guarantees given (Stage 2) | IFRS 9.2.1|(g); 2.3(c); 5.5.3, B2.5; Annex V.Part 2.157 | ||||||||||||
| 550 | of which: non-performing | Annex V.Part 2.117 | ||||||||||||
| 560 | Commitments and financial guarantees given (Stage 3) | IFRS 9.2.1|(g); 2.3(c); 5.5.1, B2.5; Annex V.Part 2.157 | ||||||||||||
| 570 | Total provisions on commitments and financial guarantees given | IFRS 7.B8E; Annex V.Part 2.157 | ] | |||||||||||