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 (Annex V. Part 1.34) | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Non-performing exposures – loans and advances | ||||||||||
of which: Households | of which: Non-financial corporations | |||||||||
of which: Loans collateralised by residential immovable property | of which: SMEs | of which: CRE loans to NFCs other than SMEs | ||||||||
of which: Commercial Real Estate (CRE) loans | ||||||||||
References National GAAP compatible IFRS | Annex V.Part 1.32, 34, Part 2.213-216, 223-239 | Annex V.Part 1.42(f), 44(a) | Annex V.Part 2.86(a), 87 | Annex V.Part 1.42(e), 44(a) | SME Art 1 2(a) | SME Art 1 2(a), Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||
References National GAAP based on BAD | Annex V.Part 1.32, 34, Part 2.213-216, 223-239 | Annex V.Part 1.42(f), 44(a) | Annex V.Part 2.86(a), 87 | Annex V.Part 1.42(e), 44(a) | SME Art 1 2(a) | SME Art 1 2(a), Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | ||||
0010 | Opening balance | Annex V.Part 2.328 | Annex V.Part 2.328 | |||||||
0020 | Inflows | Annex V.Part 2.239ii, 239iii, 239vi, 329 | Annex V.Part 2.239ii, 239iii, 239vi, 329 | |||||||
0030 | Inflow due to reclassification from performing not forborne | Annex V.Part 2.239ii, 239iii, 239vi, 329 | Annex V.Part 2.239ii, 239iii, 239vi, 329 | |||||||
0040 | Inflow due to reclassification from performing forborne | Annex V.Part 2.239ii, 239iii, 239vi, 329 | Annex V.Part 2.239ii, 239iii, 239vi, 329 | |||||||
0050 | of which: reclassified from performing forborne exposures under probation previously reclassified from non-performing | Annex V.Part 2.239ii, 239iii, 239vi, 329(b) | Annex V.Part 2.239ii, 239iii, 239vi, 329(b) | |||||||
0060 | Inflow due to purchase of exposures | Annex V.Part 2.239ii, 239iii, 239vi, 329 | Annex V.Part 2.239ii, 239iii, 239vi, 329 | |||||||
0070 | Inflow due to accrued interest | Annex V.Part 2.239ii, 239iii, 239vi, 329 (a) | Annex V.Part 2.239ii, 239iii, 239vi, 329 (a) | |||||||
0080 | Inflow due to other reasons | Annex V.Part 2.239ii, 239iii, 239vi, 329 (c) | Annex V.Part 2.239ii, 239iii, 239vi, 329 (c) | |||||||
0090 | Of which: Inflow more than once | Annex V.Part 2.239ii, 239iii, 239vi, 330 (a) | Annex V.Part 2.239ii, 239iii, 239vi, 330 (a) | |||||||
0100 | Of which: Inflow of exposures granted in the past 24 months | Annex V.Part 2.239ii, 239iii, 239vi, 330 (b) | Annex V.Part 2.239ii, 239iii, 239vi, 330 (b) | |||||||
0110 | Of which: Inflow of exposures granted during the period | Annex V.Part 2.239ii, 239iii, 239vi, 330 (b) | Annex V.Part 2.239ii, 239iii, 239vi, 330 (b) | |||||||
0120 | Outflows | Annex V.Part 2.239iii-239v, 331, 332 | Annex V.Part 2.239iii-239v, 331, 332 | |||||||
0130 | Outflow due to reclassification as performing not forborne | Annex V.Part 2.239iii-239v(a), 331, 332 | Annex V.Part 2.239iii-239v(a), 331, 332 | |||||||
0140 | Outflow due to reclassification as performing forborne | Annex V.Part 2.239iii-239v(a), 331, 332 | Annex V.Part 2.239iii-239v(a), 331, 332 | |||||||
0150 | Outflow due to partial or total loan repayment | Annex V.Part 2.239iii-239v(b), 331, 332 | Annex V.Part 2.239iii-239v(b), 331, 332 | |||||||
0160 | Outflow due to collateral liquidations | Annex V.Part 2.239iii-239v(c), 331, 332 | Annex V.Part 2.239iii-239v(c), 331, 332 | |||||||
0170 | Net cumulated recoveries from collateral liquidation | Annex V.Part 2.333 | Annex V.Part 2.333 | |||||||
0180 | of which: Write-offs in the context of collateral liquidations | Annex V.Part 2.239iii-239v(c) | Annex V.Part 2.239iii-239v(c) | |||||||
0190 | Outflow due to taking possession of collateral | Annex V.Part 2.239iii-239v(d), 331, 332 | Annex V.Part 2.239iii-239v(d), 331, 332 | |||||||
0200 | Net cumulated recoveries from taking possession of collateral | Annex V.Part 2.333 | Annex V.Part 2.333 | |||||||
0210 | of which: Write-offs in the context of taking possession of collateral | Annex V.Part 2.239iii-239v(d) | Annex V.Part 2.239iii-239v(d) | |||||||
0220 | Outflow due to sale of instruments | Annex V.Part 2.239iii-239v(e), 331, 332 | Annex V.Part 2.239iii-239v(e), 331, 332 | |||||||
0230 | Net cumulated recoveries from sale of instruments | Annex V.Part 2.333 | Annex V.Part 2.333 | |||||||
0240 | of which: Write-offs in the context of sale of instruments | Annex V.Part 2.239iii-239v(e) | Annex V.Part 2.239iii-239v(e) | |||||||
0250 | Outflow due to risk transfers | Annex V.Part 2.239iii-239v(f), 331, 332 | Annex V.Part 2.239iii-239v(f), 331, 332 | |||||||
0260 | Net cumulated recoveries from risk transfers | Annex V.Part 2.333 | Annex V.Part 2.333 | |||||||
0270 | of which: Write-offs in the context of risk transfers | Annex V.Part 2.239iii-239v(f) | Annex V.Part 2.239iii-239v(f) | |||||||
0280 | Outflow due to write-offs | Annex V.Part 2.239iii-239v(g), 331, 332 | Annex V.Part 2.239iii-239v(g), 331, 332 | |||||||
0290 | Outflow due to reclassification as held for sale | Annex V.Part 2.239iii-239vi, 331, 332 | Annex V.Part 2.239iii-239vi, 331, 332 | |||||||
0300 | Outflow due to other reasons | Annex V.Part 2.239iii-239v(h), 331, 332 | Annex V.Part 2.239iii-239v(h), 331, 332 | |||||||
0310 | Of which: Outflow of non-performing exposures that became non-performing during the period | Annex V.Part 2.334 | Annex V.Part 2.334 | |||||||
0320 | Closing balance | Annex V.Part 2.328 | Annex V.Part 2.328 | ] |