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Textual Amendments
F1 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).
[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 collateralized loans | Financial guarantees received | ||||
Residential | Commercial | Cash [Debt instruments issued] | Rest | |||||
IFRS 7.36(b) | Annex V.Part 2.173(a) | Annex V.Part 2.173(a) | Annex V.Part 2.173(b) | Annex V.Part 2.173(b) | Annex V.Part 2.173(c) | |||
010 | 020 | 030 | 040 | 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) | |||||
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) | ] |