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).
| [F1Gross carrying amount / nominal amount of exposures with forbearance measures | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119 | |||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Performing exposures with forbearance measures | Non-performing exposures with forbearance measures | Perfoming exposures with forbearance measures – Accumulated impairment and provisions | Non-performing exposures with forbearance measures – Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Collateral received and financial guarantees received | |||||||||||||||||||
| Instruments with modifications in their terms and conditions | Refinancing | of which: Performing forborne exposures under probation reclassified from non-performing | Instruments with modifications in their terms and conditions | Refinancing | of which: Defaulted | of which: Impaired | of which: Forbearance of exposures non-performing prior to forbearance | Instruments with modifications in their terms and conditions | Refinancing | Collateral received on exposures with forbearance measures | Financial guarantees received on exposures with forbearance measures | ||||||||||||
| Of which: Collateral received on non-performing exposures with forbearance measures | Of which: Financial guarantees received on non-performing exposures with forbearance measures | ||||||||||||||||||||||
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 | 120 | 130 | 140 | 150 | 160 | 170 | 175 | 180 | 185 | ||||
| References National GAAP compatible IFRS | Annex V. Part 1.34, Part 2. 118, 240-245, 251-258 | Annex V. Part 2. 256, 259-262 | Annex V. Part 2.241(a), 266 | Annex V. Part 2. 241 (b), 265-266 | Annex V. Part 2. 256(b), 261 | Annex V. Part 2. 259-263 | Annex V. Part 2.241(a), 266 | Annex V. Part 2. 241 (b), 265-266 | CRR art 178; Annex V. Part 2.264(b) | IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.264(a) | Annex V. Part 2. 231, 252(a), 263 | Annex V. Part 2. 267 | Annex V. Part 2. 207 | Annex V. Part 2. 207 | Annex V. Part 2. 241(a), 267 | Annex V. Part 2. 241(b), 267 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | |||
| References National GAAP based on BAD | Annex V. Part 1.34, Part 2. 118, 240-245, 251-255 | Annex V. Part 2. 256, 259-262 | Annex V. Part 2.241(a), 266 | Annex V. Part 2. 241 (b), 265-266 | Annex V. Part 2. 256(b), 261 | Annex V. Part 2. 259-263 | Annex V. Part 2.241(a), 266 | Annex V. Part 2. 241 (b), 265-266 | CRR art 178; Annex V. Part 2.264(b) | CRR art 4(95); Annex V.Part 2.264(a) | Annex V. Part 2. 231, 252(a), 263 | Annex V. Part 2. 267 | Annex V. Part 2. 207 | Annex V. Part 2. 207 | Annex V. Part 2. 241(a), 267 | Annex V. Part 2. 241(b), 267 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | |||
| 005 | Cash balances at central banks and other demand deposits | BAD art 13(2); Annex V.Part 2.2, 3 | Annex V.Part 2.2, 3 | ||||||||||||||||||||
| 010 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | ||||||||||||||||||||
| 020 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||||
| 030 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||||
| 040 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||||
| 050 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||||
| 060 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||||
| 070 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | ||||||||||||||||||||
| 080 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||||
| 090 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||||
| 100 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||||
| 110 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||||
| 120 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||||
| 130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | ||||||||||||||||||||
| 140 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||
| 150 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||||||||||||||||||||
| 160 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||
| 170 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | ||||||||||||||||||||
| 180 | DEBT INSTRUMENTS AT COST OR AT AMORTISED COST | Annex V.Part 2.249(a) | Annex V.Part 2.249(a) | ||||||||||||||||||||
| 181 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | ||||||||||||||||||||
| 182 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||||
| 183 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||||
| 184 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||||
| 185 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||||
| 186 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||||
| 191 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | ||||||||||||||||||||
| 192 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||||
| 193 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||||
| 194 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||||
| 195 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||||
| 196 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||||
| 900 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | ||||||||||||||||||||
| 903 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||
| 197 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||||||||||||||||||||
| 910 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||
| 913 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | ||||||||||||||||||||
| 201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.249(b) | Annex V.Part 2.249(b) | ||||||||||||||||||||
| 211 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | ||||||||||||||||||||
| 212 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||||
| 213 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||||
| 214 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||||
| 215 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||||
| 216 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||||
| 221 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | ||||||||||||||||||||
| 222 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||||
| 223 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||||
| 224 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||||
| 225 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||||
| 226 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||||
| 920 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | ||||||||||||||||||||
| 923 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||
| 227 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||||||||||||||||||||
| 930 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||
| 933 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | ||||||||||||||||||||
| 231 | DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT | Annex V.Part 2.249 | Annex V.Part 2.249 | ||||||||||||||||||||
| 330 | DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING | Annex V.Part 2.246 | Annex V.Part 2.246 | ||||||||||||||||||||
| 335 | DEBT INSTRUMENTS HELD FOR SALE | Annex V.Part 2.247 | |||||||||||||||||||||
| 340 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113, 246 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246 | ] | |||||||||||||||||||