ANNEX IV Table 37: rows 1 - 13
| [F1Collateral obtained by taking possession during the period [held at the reference date] (Annex V.Part 2.175) | ||||||||
|---|---|---|---|---|---|---|---|---|
| Of which: Non current assets held for sale (IFRS 5.38, Annex V.Part 2.7) | ||||||||
| Value at initial recognition | Carrying amount | Accumulated negative changes | Value at initial recognition | Carrying amount | ||||
| References National GAAP based on BAD | References National GAAP compatible IFRS | Annex V.Part 2.175i | Annex V.Part 1.27-28 | Annex V.Part 2.175ii | Annex V.Part 2.175i | Annex V.Part 1.27-28 | ||
| 0010 | 0020 | 0030 | 0040 | 0050 | ||||
| 0010 | Property, Plant and Equipment | IAS 16.6 | ||||||
| 0020 | Other than Property Plant and Equipment | IFRS 7.38(a) | ||||||
| 0030 | Residential immovable property | Annex V.Part 2.173(a) | IFRS 7.38(a), Annex V.Part 2.173(a) | |||||
| 0040 | Commercial immovable property | Annex V.Part 2.173(a) | IFRS 7.38(a), Annex V.Part 2.173(a) | |||||
| 0050 | Movable property | Annex V.Part 2.173(b)(ii) | IFRS 7.38(a), Annex V.Part 2.173(b)(ii) | |||||
| 0060 | Equity and debt securities | Annex V.Part 2.173(b)(iii) | IFRS 7.38(a), Annex V.Part 2.173(b)(iii) | |||||
| 0070 | Other | Annex V.Part 2.173(b)(iv) | IFRS 7.38(a), Annex V.Part 2.173(b)(iv) | |||||
| 0080 | Total | ] | ||||||
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).