ANNEX IV Table 60: rows 1 - 29
| [F1Gross carrying amount | Accumulated impairment | Accumulated negative changes in fair value due to credit risk on non-performing exposures | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Of which: held for trading or trading | of which: financial assets subject to impairment | Of which: forborne | Of which: non-perfoming | ||||||||
| of which: defaulted | |||||||||||
| References National GAAP based on BAD | References National GAAP compatible IFRS | Annex V.Part 1.34, Part 2.271, 275 | Annex V.Part 1.15(a), 16(a), 17, Part 2.273 | Annex V.Part 2.273 | Annex V.Part 2.275 | Annex V.Part 2.275 | CRR art 178; Annex V.Part 2.237(b) | Annex V.Part 2.274 | Annex V.Part 2.274 | ||
| 010 | 011 | 012 | 022 | 025 | 026 | 031 | 040 | ||||
| 010 | Derivatives | CRR Annex II; Annex V.Part 2.272 | IFRS 9 Appendix A, Annex V.Part 2.272 | ||||||||
| 020 | Of which: credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||
| 030 | Of which: other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||
| 040 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b) | IAS 32.11 | ||||||||
| 050 | Of which: credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||
| 060 | Of which: other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||
| 070 | Of which: non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||
| 080 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | ||||||||
| 090 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||
| 100 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||
| 110 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||
| 120 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||
| 130 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||
| 140 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | ||||||||
| 150 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||
| 160 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||
| 170 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||
| 180 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||
| 190 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||
| 200 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | ||||||||
| 210 | Of which: Loans collateralized by commercial immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | ||||||||
| 220 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||||||||
| 230 | Of which: Loans collateralized by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | ||||||||
| 240 | 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).