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).
| [F1Loans and advances with forbearance measures | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| of which: Households | of which: Non-financial corporations | |||||||||||
| of which: performing | of which: having been granted forbearance measures during the period | of which: performing | of which: having been granted forbearance measures during the period | of which: performing | of which: having been granted forbearance measures during the period | |||||||
| References National GAAP compatible IFRS | Annex V.Part 1.32, Part 2.240-245, 252-257 | Annex V.Part 2.256, 259-261 | Annex V.Part 2.361 | Annex V.Part 1.32, 42(f), 44(a), Part 2.240-245, 252-257 | Annex V.Part 2.256, 259-261 | Annex V.Part 2.361 | Annex V.Part 1.32, 42(e), 44(a), Part 2.240-245, 252-257 | Annex V.Part 2.256, 259-261 | Annex V.Part 2.361 | |||
| References National GAAP based on BAD | Annex V.Part 1.32, Part 2.240-245, 252-257 | Annex V.Part 2.256, 259-261 | Annex V.Part 2.361 | Annex V.Part 1.32, 42(f), 44(a), Part 2.240-245, 252-257 | Annex V.Part 2.256, 259-261 | Annex V.Part 2.361 | Annex V.Part 1.32, 42(e), 44(a), Part 2.240-245, 252-257 | Annex V.Part 2.256, 259-261 | Annex V.Part 2.361 | |||
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | ||||
| 0010 | Number of instruments | Annex V. Part 2.320, 355, 356 | Annex V. Part 2.320, 355, 356 | |||||||||
| 0020 | Gross carrying amount of instruments , for the following types of forbearance measures: | Annex V.Part 1.34, Part 2.355, 357, 359 | Annex V.Part 1.34, Part 2.355, 357, 359 | |||||||||
| 0030 | Grace period/payment moratorium | Annex V.Part 2.358(a) | Annex V.Part 2.358(a) | |||||||||
| 0040 | Interest rate reduction | Annex V.Part 2.358(b) | Annex V.Part 2.358(b) | |||||||||
| 0050 | Extension of maturity/term | Annex V.Part 2.358(c) | Annex V.Part 2.358(c) | |||||||||
| 0060 | Rescheduled payments | Annex V.Part 2.358(d) | Annex V.Part 2.358(d) | |||||||||
| 0070 | Debt forgiveness | Annex V.Part 2.358(e) | Annex V.Part 2.358(e) | |||||||||
| 0080 | Debt asset swaps | Annex V.Part 2.358(f) | Annex V.Part 2.358(f) | |||||||||
| 0090 | Other forbearance measures | Annex V.Part 2.358(g) | Annex V.Part 2.358(g) | |||||||||
| Gross carrying amount of instruments that were subject to forbearance measures at multiple points in time | Annex V.Part 1.34, Part 2.355 | Annex V.Part 1.34, Part 2.355 | ||||||||||
| 0100 | Loans and advances having been forborne twice | Annex V.Part 2.360(a)(i) | Annex V.Part 2.360(a)(i) | |||||||||
| 0110 | Loans and advances having been forborne more than twice | Annex V.Part 2.360(a)(i) | Annex V.Part 2.360(a)(i) | |||||||||
| 0120 | Loans and advances to which forbearance measures were granted in addition to already existing forbearance measures | Annex V.Part 2.360(a)(ii) | Annex V.Part 2.360(a)(ii) | |||||||||
| 0130 | Gross carrying amount of non-performing forborne loans and advances that failed to meet the non-performing exit criteria | Annex V.Part 1.34, Part 2.232, 355, 360(b) | Annex V.Part 1.34, Part 2.232, 355, 360(b) | ] | ||||||||