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).
| [F1Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71) | ||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Performing | Non Performing | |||||||||||||||||||
| Unlikely to pay that are not past due or past due <= 90 days | Past due > 90 days | |||||||||||||||||||
| of which: Exposures with forbearance measures | of which: Past due > 30 days <= 90 days | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 years <=2 years | Past due > 2 years <=5 years | Past due > 5 years <=7 years | Past due > 7 years | |||||||||
| References National GAAP compatible IFRS | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | |||
| References National GAAP based on BAD | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-232 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-232 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | |||
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | 0170 | ||||
| 0010 | Loans and advances | Annex V.Part 1.32, 44(a), Part 2.319 | Annex V.Part 1.32, 44(a), Part 2.319 | |||||||||||||||||
| 0020 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
| 0030 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||||||||||||
| 0040 | of which: Non-financial corporations – SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0050 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0060 | of which: Non-financial corporations – other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
| 0070 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0080 | Loans and advances at cost or at amortised cost | Annex V.Part 1.32, 44(a), Part 2.233 (a), 319 | Annex V.Part 1.32, 44(a), Part 2.233 (a), 319 | |||||||||||||||||
| 0090 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
| 0100 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||||||||||||
| 0110 | of which: Non-financial corporations – SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0120 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0130 | of which: Non-financial corporations – other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
| 0140 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0150 | Unsecured loans and advances without guarantees | Annex V.Part 1.32, 44(a), Part 2.319, 323 | Annex V.Part 1.32, 44(a), Part 2.319, 323 | |||||||||||||||||
| 0160 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
| 0170 | of which: Non-financial corporations – SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0180 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0190 | of which: Non-financial corporations – other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
| 0200 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | ] | ||||||||||||||||