ANNEX IV Table 36: rows 1 - 14
| [F1Guarantees and collateral | Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| References National GAAP based on BAD | References National GAAP compatible IFRS | Loans collateralized by immovable property | Other collateralised loans | Financial guarantees received | ||||||
| Residential immovable property | Commercial immovable property | Cash, deposits, [debt securities issued] | Movable property | Equity and debt securities | Rest | |||||
| IFRS 7.36(b) | Annex V.Part 2.173(a) | Annex V.Part 2.173(a) | Annex V.Part 2.173(b)(i) | Annex V.Part 2.173(b)(ii) | Annex V.Part 2.173(b)(iii) | Annex V.Part 2.173(b)(iv) | Annex V.Part 2.173(c) | |||
| 010 | 020 | 030 | 031 | 032 | 041 | 050 | ||||
| 010 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | |||||||
| 020 | of which: Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |||||||
| 030 | of which: Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||
| 035 | of which: Small and Medium-sized Enterprises (SMEs) | SME Art 1 2(a) | SME Art 1 2(a) | |||||||
| 036 | of which: Commercial real estate (CRE) loans to small and medium-sized enterprises | SME Art 1 2(a); Annex V.Part 2.239ix | SME Art 1 2(a); Annex V.Part 2.239ix | |||||||
| 037 | of which: Commercial real estate (CRE) loans to non-financial corporations other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||
| 040 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||
| 050 | of which: Lending for house purchase | Annex V.Part 2.88(b) | Annex V.Part 2.88(b) | |||||||
| 060 | of which: Credit for consumption | Annex V.Part 2.88(a) | Annex V.Part 2.88(a) | ] | ||||||
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).