Regulation (EU) 2025/1958 of the European Central Bank of 9 September 2025 amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2015/13) (ECB/2025/31)
Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
Amendments
Regulation (EU) 2015/534 (ECB/2015/13) is amended as follows: 1. Annex IV entitled ‘’‘FINREP data points’’ under IFRS or National GAAP compatible with IFRS’ is amended in accordance with Annex I to this Regulation; 2. Annex V entitled ‘’‘FINREP data points’’ under national accounting frameworks’ is amended in accordance with Annex II to this Regulation.
Final provisions
1. This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union . 2. It shall apply from 30 December 2025.
ANNEX I Annex IV to Regulation (EU) 2015/534 (ECB/2015/13) entitled ‘ “FINREP data points” under IFRS or National GAAP compatible with IFRS’ is amended as follows: Tables 18.0 and 19 are replaced by the following: ‘18 Information on performing and non-performing exposures 18.0 Information on performing and non-performing exposures References Gross carrying amount / Nominal amount Performing Not past due or Past due ≤ = 30 days Past due > 30 days ≤ = 90 days Of which: Instruments without significant increase in credit risk since initial recognition (Stage 1) Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Of which: purchased or originated credit-impaired financial assets 0010 0020 0030 0055 0056 0057 0058 Annex V. Part 1.34, Part 2.118, 221 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e) 0005 Cash balances at central banks and other demand deposits Annex V.Part 2.2, 3 0010 Debt securities Annex V.Part 1.31, 44(b) 0020 Central banks Annex V.Part 1.42(a) 0030 General governments Annex V.Part 1.42(b) 0040 Credit institutions Annex V.Part 1.42(c) 0050 Other financial corporations Annex V.Part 1.42(d) 0060 Non-financial corporations Annex V.Part 1.42(e) 0070 Loans and advances Annex V.Part 1.32, 44(a) 0080 Central banks Annex V.Part 1.42(a) 0090 General governments Annex V.Part 1.42(b) 0100 Credit institutions Annex V.Part 1.42(c) 0110 Other financial corporations Annex V.Part 1.42(d) 0120 Non-financial corporations Annex V.Part 1.42(e) 0130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) 0140 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) 0150 Households Annex V.Part 1.42(f) 0160 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) 0170 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) 0180 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part 2.233(a) 0181 Debt securities Annex V.Part 1.31, 44(b) 0182 Central banks Annex V.Part 1.42(a) 0183 General governments Annex V.Part 1.42(b) 0184 Credit institutions Annex V.Part 1.42(c) 0185 Other financial corporations Annex V.Part 1.42(d) 0186 Non-financial corporations Annex V.Part 1.42(e) 0191 Loans and advances Annex V.Part 1.32, 44(a) 0192 Central banks Annex V.Part 1.42(a) 0193 General governments Annex V.Part 1.42(b) 0194 Credit institutions Annex V.Part 1.42(c) 0195 Other financial corporations Annex V.Part 1.42(d) 0196 Non-financial corporations Annex V.Part 1.42(e) 0900 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) 0903 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) 0197 Households Annex V.Part 1.42(f) 0910 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) 0913 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) 0201 DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part 2.233(b) 0211 Debt securities Annex V.Part 1.31, 44(b) 0212 Central banks Annex V.Part 1.42(a) 0213 General governments Annex V.Part 1.42(b) 0214 Credit institutions Annex V.Part 1.42(c) 0215 Other financial corporations Annex V.Part 1.42(d) 0216 Non-financial corporations Annex V.Part 1.42(e) 0221 Loans and advances Annex V.Part 1.32, 44(a) 0222 Central banks Annex V.Part 1.42(a) 0223 General governments Annex V.Part 1.42(b) 0224 Credit institutions Annex V.Part 1.42(c) 0225 Other financial corporations Annex V.Part 1.42(d) 0226 Non-financial corporations Annex V.Part 1.42(e) 0920 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) 0923 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) 0227 Households Annex V.Part 1.42(f) 0930 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) 0933 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) 0231 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part 2.233(c), 234 0330 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part 2.217 0335 DEBT INSTRUMENTS HELD FOR SALE Annex V.Part 2.220 0340 Loan commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 0350 Central banks Annex V.Part 1.42(a) 0360 General governments Annex V.Part 1.42(b) 0370 Credit institutions Annex V.Part 1.42(c) 0380 Other financial corporations Annex V.Part 1.42(d) 0390 Non-financial corporations Annex V.Part 1.42(e) 0400 Households Annex V.Part 1.42(f) 0410 Financial guarantees given IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 0420 Central banks Annex V.Part 1.42(a) 0430 General governments Annex V.Part 1.42(b) 0440 Credit institutions Annex V.Part 1.42(c) 0450 Other financial corporations Annex V.Part 1.42(d) 0460 Non-financial corporations Annex V.Part 1.42(e) 0470 Households Annex V.Part 1.42(f) 0480 Other Commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 0490 Central banks Annex V.Part 1.42(a) 0500 General governments Annex V.Part 1.42(b) 0510 Credit institutions Annex V.Part 1.42(c) 0520 Other financial corporations Annex V.Part 1.42(d) 0530 Non-financial corporations Annex V.Part 1.42(e) 0540 Households Annex V.Part 1.42(f) 0550 OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217’ References Gross carrying amount / Nominal amount Non-performing Unlikely to pay that are not past-due or past-due ≤ = 90 days Past due > 90 days ≤ = 180 days Past due > 180 days ≤ = 1 year Past due > 1 year ≤ = 2 years Past due > 2 year ≤ = 5 years Past due > 5 year ≤ = 7 years Past due > 7 years Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Of which:defaulted of which: Credit-impaired instruments (Stage 3) of which: purchased or originated credit-impaired financial assets 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 CRR Art. 47a (3); Annex V. Part 2. 213-216, 223-239 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 Annex V. Part 2. 222, 235-236 IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) CRR art 178; Annex V.Part 2.237(b) IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a) IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e) 0005 Cash balances at central banks and other demand deposits Annex V.Part 2.2, 3 0010 Debt securities Annex V.Part 1.31, 44(b) 0020 Central banks Annex V.Part 1.42(a) 0030 General governments Annex V.Part 1.42(b) 0040 Credit institutions Annex V.Part 1.42(c) 0050 Other financial corporations Annex V.Part 1.42(d) 0060 Non-financial corporations Annex V.Part 1.42(e) 0070 Loans and advances Annex V.Part 1.32, 44(a) 0080 Central banks Annex V.Part 1.42(a) 0090 General governments Annex V.Part 1.42(b) 0100 Credit institutions Annex V.Part 1.42(c) 0110 Other financial corporations Annex V.Part 1.42(d) 0120 Non-financial corporations Annex V.Part 1.42(e) 0130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) 0140 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) 0150 Households Annex V.Part 1.42(f) 0160 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) 0170 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) 0180 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part 2.233(a) 0181 Debt securities Annex V.Part 1.31, 44(b) 0182 Central banks Annex V.Part 1.42(a) 0183 General governments Annex V.Part 1.42(b) 0184 Credit institutions Annex V.Part 1.42(c) 0185 Other financial corporations Annex V.Part 1.42(d) 0186 Non-financial corporations Annex V.Part 1.42(e) 0191 Loans and advances Annex V.Part 1.32, 44(a) 0192 Central banks Annex V.Part 1.42(a) 0193 General governments Annex V.Part 1.42(b) 0194 Credit institutions Annex V.Part 1.42(c) 0195 Other financial corporations Annex V.Part 1.42(d) 0196 Non-financial corporations Annex V.Part 1.42(e) 0900 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) 0903 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) 0197 Households Annex V.Part 1.42(f) 0910 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) 0913 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) 0201 DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part 2.233(b) 0211 Debt securities Annex V.Part 1.31, 44(b) 0212 Central banks Annex V.Part 1.42(a) 0213 General governments Annex V.Part 1.42(b) 0214 Credit institutions Annex V.Part 1.42(c) 0215 Other financial corporations Annex V.Part 1.42(d) 0216 Non-financial corporations Annex V.Part 1.42(e) 0221 Loans and advances Annex V.Part 1.32, 44(a) 0222 Central banks Annex V.Part 1.42(a) 0223 General governments Annex V.Part 1.42(b) 0224 Credit institutions Annex V.Part 1.42(c) 0225 Other financial corporations Annex V.Part 1.42(d) 0226 Non-financial corporations Annex V.Part 1.42(e) 0920 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) 0923 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) 0227 Households Annex V.Part 1.42(f) 0930 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) 0933 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) 0231 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part 2.233(c), 234 0330 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part 2.217 0335 DEBT INSTRUMENTS HELD FOR SALE Annex V.Part 2.220 0340 Loan commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 0350 Central banks Annex V.Part 1.42(a) 0360 General governments Annex V.Part 1.42(b) 0370 Credit institutions Annex V.Part 1.42(c) 0380 Other financial corporations Annex V.Part 1.42(d) 0390 Non-financial corporations Annex V.Part 1.42(e) 0400 Households Annex V.Part 1.42(f) 0410 Financial guarantees given IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 0420 Central banks Annex V.Part 1.42(a) 0430 General governments Annex V.Part 1.42(b) 0440 Credit institutions Annex V.Part 1.42(c) 0450 Other financial corporations Annex V.Part 1.42(d) 0460 Non-financial corporations Annex V.Part 1.42(e) 0470 Households Annex V.Part 1.42(f) 0480 Other Commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 0490 Central banks Annex V.Part 1.42(a) 0500 General governments Annex V.Part 1.42(b) 0510 Credit institutions Annex V.Part 1.42(c) 0520 Other financial corporations Annex V.Part 1.42(d) 0530 Non-financial corporations Annex V.Part 1.42(e) 0540 Households Annex V.Part 1.42(f) 0550 OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217’ References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Performing exposures - Accumulated impairment and provisions of which: Past due > 30 days ≤ = 90 days of which: Instruments without significant increase in credit risk since initial recognition (Stage 1) of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) of which: purchased or originated credit-impaired financial assets 0130 0140 0910 0141 0142 0143 Annex V. Part 2. 238 Annex V. Part 2. 238 Annex V. Part 2. 222, 235, 237(f) IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e) 0005 Cash balances at central banks and other demand deposits Annex V.Part 2.2, 3 0010 Debt securities Annex V.Part 1.31, 44(b) 0020 Central banks Annex V.Part 1.42(a) 0030 General governments Annex V.Part 1.42(b) 0040 Credit institutions Annex V.Part 1.42(c) 0050 Other financial corporations Annex V.Part 1.42(d) 0060 Non-financial corporations Annex V.Part 1.42(e) 0070 Loans and advances Annex V.Part 1.32, 44(a) 0080 Central banks Annex V.Part 1.42(a) 0090 General governments Annex V.Part 1.42(b) 0100 Credit institutions Annex V.Part 1.42(c) 0110 Other financial corporations Annex V.Part 1.42(d) 0120 Non-financial corporations Annex V.Part 1.42(e) 0130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) 0140 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) 0150 Households Annex V.Part 1.42(f) 0160 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) 0170 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) 0180 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part 2.233(a) 0181 Debt securities Annex V.Part 1.31, 44(b) 0182 Central banks Annex V.Part 1.42(a) 0183 General governments Annex V.Part 1.42(b) 0184 Credit institutions Annex V.Part 1.42(c) 0185 Other financial corporations Annex V.Part 1.42(d) 0186 Non-financial corporations Annex V.Part 1.42(e) 0191 Loans and advances Annex V.Part 1.32, 44(a) 0192 Central banks Annex V.Part 1.42(a) 0193 General governments Annex V.Part 1.42(b) 0194 Credit institutions Annex V.Part 1.42(c) 0195 Other financial corporations Annex V.Part 1.42(d) 0196 Non-financial corporations Annex V.Part 1.42(e) 0900 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) 0903 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) 0197 Households Annex V.Part 1.42(f) 0910 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) 0913 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) 0201 DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part 2.233(b) 0211 Debt securities Annex V.Part 1.31, 44(b) 0212 Central banks Annex V.Part 1.42(a) 0213 General governments Annex V.Part 1.42(b) 0214 Credit institutions Annex V.Part 1.42(c) 0215 Other financial corporations Annex V.Part 1.42(d) 0216 Non-financial corporations Annex V.Part 1.42(e) 0221 Loans and advances Annex V.Part 1.32, 44(a) 0222 Central banks Annex V.Part 1.42(a) 0223 General governments Annex V.Part 1.42(b) 0224 Credit institutions Annex V.Part 1.42(c) 0225 Other financial corporations Annex V.Part 1.42(d) 0226 Non-financial corporations Annex V.Part 1.42(e) 0920 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) 0923 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) 0227 Households Annex V.Part 1.42(f) 0930 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) 0933 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) 0231 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part 2.233(c), 234 0330 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part 2.217 0335 DEBT INSTRUMENTS HELD FOR SALE Annex V.Part 2.220 0340 Loan commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 0350 Central banks Annex V.Part 1.42(a) 0360 General governments Annex V.Part 1.42(b) 0370 Credit institutions Annex V.Part 1.42(c) 0380 Other financial corporations Annex V.Part 1.42(d) 0390 Non-financial corporations Annex V.Part 1.42(e) 0400 Households Annex V.Part 1.42(f) 0410 Financial guarantees given IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 0420 Central banks Annex V.Part 1.42(a) 0430 General governments Annex V.Part 1.42(b) 0440 Credit institutions Annex V.Part 1.42(c) 0450 Other financial corporations Annex V.Part 1.42(d) 0460 Non-financial corporations Annex V.Part 1.42(e) 0470 Households Annex V.Part 1.42(f) 0480 Other Commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 0490 Central banks Annex V.Part 1.42(a) 0500 General governments Annex V.Part 1.42(b) 0510 Credit institutions Annex V.Part 1.42(c) 0520 Other financial corporations Annex V.Part 1.42(d) 0530 Non-financial corporations Annex V.Part 1.42(e) 0540 Households Annex V.Part 1.42(f) 0550 OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217’ References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Unlikely to pay that are not past-due or past-due ≤ = 90 days Past due > 90 days ≤ = 180 days Past due > 180 days ≤ = 1 year Past due > 1 year ≤ = 2 year Past due > 2 year ≤ = 5 year Past due > 5 year ≤ = 7 years Past due > 7 years Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Of which: Credit-impaired instruments (Stage 3) of which: purchased or originated credit-impaired financial assets 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a) IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e) 0005 Cash balances at central banks and other demand deposits Annex V.Part 2.2, 3 0010 Debt securities Annex V.Part 1.31, 44(b) 0020 Central banks Annex V.Part 1.42(a) 0030 General governments Annex V.Part 1.42(b) 0040 Credit institutions Annex V.Part 1.42(c) 0050 Other financial corporations Annex V.Part 1.42(d) 0060 Non-financial corporations Annex V.Part 1.42(e) 0070 Loans and advances Annex V.Part 1.32, 44(a) 0080 Central banks Annex V.Part 1.42(a) 0090 General governments Annex V.Part 1.42(b) 0100 Credit institutions Annex V.Part 1.42(c) 0110 Other financial corporations Annex V.Part 1.42(d) 0120 Non-financial corporations Annex V.Part 1.42(e) 0130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) 0140 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) 0150 Households Annex V.Part 1.42(f) 0160 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) 0170 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) 0180 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part 2.233(a) 0181 Debt securities Annex V.Part 1.31, 44(b) 0182 Central banks Annex V.Part 1.42(a) 0183 General governments Annex V.Part 1.42(b) 0184 Credit institutions Annex V.Part 1.42(c) 0185 Other financial corporations Annex V.Part 1.42(d) 0186 Non-financial corporations Annex V.Part 1.42(e) 0191 Loans and advances Annex V.Part 1.32, 44(a) 0192 Central banks Annex V.Part 1.42(a) 0193 General governments Annex V.Part 1.42(b) 0194 Credit institutions Annex V.Part 1.42(c) 0195 Other financial corporations Annex V.Part 1.42(d) 0196 Non-financial corporations Annex V.Part 1.42(e) 0900 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) 0903 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) 0197 Households Annex V.Part 1.42(f) 0910 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) 0913 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) 0201 DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part 2.233(b) 0211 Debt securities Annex V.Part 1.31, 44(b) 0212 Central banks Annex V.Part 1.42(a) 0213 General governments Annex V.Part 1.42(b) 0214 Credit institutions Annex V.Part 1.42(c) 0215 Other financial corporations Annex V.Part 1.42(d) 0216 Non-financial corporations Annex V.Part 1.42(e) 0221 Loans and advances Annex V.Part 1.32, 44(a) 0222 Central banks Annex V.Part 1.42(a) 0223 General governments Annex V.Part 1.42(b) 0224 Credit institutions Annex V.Part 1.42(c) 0225 Other financial corporations Annex V.Part 1.42(d) 0226 Non-financial corporations Annex V.Part 1.42(e) 0920 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) 0923 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) 0227 Households Annex V.Part 1.42(f) 0930 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) 0933 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) 0231 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part 2.233(c), 234 0330 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part 2.217 0335 DEBT INSTRUMENTS HELD FOR SALE Annex V.Part 2.220 0340 Loan commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 0350 Central banks Annex V.Part 1.42(a) 0360 General governments Annex V.Part 1.42(b) 0370 Credit institutions Annex V.Part 1.42(c) 0380 Other financial corporations Annex V.Part 1.42(d) 0390 Non-financial corporations Annex V.Part 1.42(e) 0400 Households Annex V.Part 1.42(f) 0410 Financial guarantees given IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 0420 Central banks Annex V.Part 1.42(a) 0430 General governments Annex V.Part 1.42(b) 0440 Credit institutions Annex V.Part 1.42(c) 0450 Other financial corporations Annex V.Part 1.42(d) 0460 Non-financial corporations Annex V.Part 1.42(e) 0470 Households Annex V.Part 1.42(f) 0480 Other Commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 0490 Central banks Annex V.Part 1.42(a) 0500 General governments Annex V.Part 1.42(b) 0510 Credit institutions Annex V.Part 1.42(c) 0520 Other financial corporations Annex V.Part 1.42(d) 0530 Non-financial corporations Annex V.Part 1.42(e) 0540 Households Annex V.Part 1.42(f) 0550 OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217’ References Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119 Collateral received and financial guarantees received Collateral received on performing exposues Collateral received on non-performing exposues Financial guarantees received on performing exposures Financial guarantees received on non-performing exposures 0201 0200 0205 0210 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 0005 Cash balances at central banks and other demand deposits Annex V.Part 2.2, 3 0010 Debt securities Annex V.Part 1.31, 44(b) 0020 Central banks Annex V.Part 1.42(a) 0030 General governments Annex V.Part 1.42(b) 0040 Credit institutions Annex V.Part 1.42(c) 0050 Other financial corporations Annex V.Part 1.42(d) 0060 Non-financial corporations Annex V.Part 1.42(e) 0070 Loans and advances Annex V.Part 1.32, 44(a) 0080 Central banks Annex V.Part 1.42(a) 0090 General governments Annex V.Part 1.42(b) 0100 Credit institutions Annex V.Part 1.42(c) 0110 Other financial corporations Annex V.Part 1.42(d) 0120 Non-financial corporations Annex V.Part 1.42(e) 0130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) 0140 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) 0150 Households Annex V.Part 1.42(f) 0160 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) 0170 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) 0180 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part 2.233(a) 0181 Debt securities Annex V.Part 1.31, 44(b) 0182 Central banks Annex V.Part 1.42(a) 0183 General governments Annex V.Part 1.42(b) 0184 Credit institutions Annex V.Part 1.42(c) 0185 Other financial corporations Annex V.Part 1.42(d) 0186 Non-financial corporations Annex V.Part 1.42(e) 0191 Loans and advances Annex V.Part 1.32, 44(a) 0192 Central banks Annex V.Part 1.42(a) 0193 General governments Annex V.Part 1.42(b) 0194 Credit institutions Annex V.Part 1.42(c) 0195 Other financial corporations Annex V.Part 1.42(d) 0196 Non-financial corporations Annex V.Part 1.42(e) 0900 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) 0903 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) 0197 Households Annex V.Part 1.42(f) 0910 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) 0913 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) 0201 DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part 2.233(b) 0211 Debt securities Annex V.Part 1.31, 44(b) 0212 Central banks Annex V.Part 1.42(a) 0213 General governments Annex V.Part 1.42(b) 0214 Credit institutions Annex V.Part 1.42(c) 0215 Other financial corporations Annex V.Part 1.42(d) 0216 Non-financial corporations Annex V.Part 1.42(e) 0221 Loans and advances Annex V.Part 1.32, 44(a) 0222 Central banks Annex V.Part 1.42(a) 0223 General governments Annex V.Part 1.42(b) 0224 Credit institutions Annex V.Part 1.42(c) 0225 Other financial corporations Annex V.Part 1.42(d) 0226 Non-financial corporations Annex V.Part 1.42(e) 0920 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) 0923 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) 0227 Households Annex V.Part 1.42(f) 0930 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) 0933 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) 0231 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part 2.233(c), 234 0330 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part 2.217 0335 DEBT INSTRUMENTS HELD FOR SALE Annex V.Part 2.220 0340 Loan commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 0350 Central banks Annex V.Part 1.42(a) 0360 General governments Annex V.Part 1.42(b) 0370 Credit institutions Annex V.Part 1.42(c) 0380 Other financial corporations Annex V.Part 1.42(d) 0390 Non-financial corporations Annex V.Part 1.42(e) 0400 Households Annex V.Part 1.42(f) 0410 Financial guarantees given IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 0420 Central banks Annex V.Part 1.42(a) 0430 General governments Annex V.Part 1.42(b) 0440 Credit institutions Annex V.Part 1.42(c) 0450 Other financial corporations Annex V.Part 1.42(d) 0460 Non-financial corporations Annex V.Part 1.42(e) 0470 Households Annex V.Part 1.42(f) 0480 Other Commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 0490 Central banks Annex V.Part 1.42(a) 0500 General governments Annex V.Part 1.42(b) 0510 Credit institutions Annex V.Part 1.42(c) 0520 Other financial corporations Annex V.Part 1.42(d) 0530 Non-financial corporations Annex V.Part 1.42(e) 0540 Households Annex V.Part 1.42(f) 0550 OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217 ’ ‘19. Information forborne exposures References Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Non-performing exposures with forbearance measures 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 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 CRR Art. 47b (1), (2); Annex V. Part 1.34, Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part 2.240, 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part 2.240, 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 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) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 0005 Cash balances at central banks and other demand deposits Annex V.Part 2.2, 3 0010 Debt securities Annex V.Part 1.31, 44(b) 0020 Central banks Annex V.Part 1.42(a) 0030 General governments Annex V.Part 1.42(b) 0040 Credit institutions Annex V.Part 1.42(c) 0050 Other financial corporations Annex V.Part 1.42(d) 0060 Non-financial corporations Annex V.Part 1.42(e) 0070 Loans and advances Annex V.Part 1.32, 44(a) 0080 Central banks Annex V.Part 1.42(a) 0090 General governments Annex V.Part 1.42(b) 0100 Credit institutions Annex V.Part 1.42(c) 0110 Other financial corporations Annex V.Part 1.42(d) 0120 Non-financial corporations Annex V.Part 1.42(e) 0130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) 0140 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) 0150 Households Annex V.Part 1.42(f) 0160 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) 0170 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) 0180 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part 2.249(a) 0181 Debt securities Annex V.Part 1.31, 44(b) 0182 Central banks Annex V.Part 1.42(a) 0183 General governments Annex V.Part 1.42(b) 0184 Credit institutions Annex V.Part 1.42(c) 0185 Other financial corporations Annex V.Part 1.42(d) 0186 Non-financial corporations Annex V.Part 1.42(e) 0191 Loans and advances Annex V.Part 1.32, 44(a) 0192 Central banks Annex V.Part 1.42(a) 0193 General governments Annex V.Part 1.42(b) 0194 Credit institutions Annex V.Part 1.42(c) 0195 Other financial corporations Annex V.Part 1.42(d) 0196 Non-financial corporations Annex V.Part 1.42(e) 0900 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) 0903 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) 0197 Households Annex V.Part 1.42(f) 0910 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) 0913 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) 0201 DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part 2.249(b) 0211 Debt securities Annex V.Part 1.31, 44(b) 0212 Central banks Annex V.Part 1.42(a) 0213 General governments Annex V.Part 1.42(b) 0214 Credit institutions Annex V.Part 1.42(c) 0215 Other financial corporations Annex V.Part 1.42(d) 0216 Non-financial corporations Annex V.Part 1.42(e) 0221 Loans and advances Annex V.Part 1.32, 44(a) 0222 Central banks Annex V.Part 1.42(a) 0223 General governments Annex V.Part 1.42(b) 0224 Credit institutions Annex V.Part 1.42(c) 0225 Other financial corporations Annex V.Part 1.42(d) 0226 Non-financial corporations Annex V.Part 1.42(e) 0920 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) 0923 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) 0227 Households Annex V.Part 1.42(f) 0930 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) 0933 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) 0231 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part 2.249 0330 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part 2.246 0335 DEBT INSTRUMENTS HELD FOR SALE Annex V.Part 2.247 0340 Loan commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246’ References 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 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 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 0120 0130 0140 0150 0160 0170 0175 0180 0185 Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 0005 Cash balances at central banks and other demand deposits Annex V.Part 2.2, 3 0010 Debt securities Annex V.Part 1.31, 44(b) 0020 Central banks Annex V.Part 1.42(a) 0030 General governments Annex V.Part 1.42(b) 0040 Credit institutions Annex V.Part 1.42(c) 0050 Other financial corporations Annex V.Part 1.42(d) 0060 Non-financial corporations Annex V.Part 1.42(e) 0070 Loans and advances Annex V.Part 1.32, 44(a) 0080 Central banks Annex V.Part 1.42(a) 0090 General governments Annex V.Part 1.42(b) 0100 Credit institutions Annex V.Part 1.42(c) 0110 Other financial corporations Annex V.Part 1.42(d) 0120 Non-financial corporations Annex V.Part 1.42(e) 0130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) 0140 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) 0150 Households Annex V.Part 1.42(f) 0160 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) 0170 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) 0180 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part 2.249(a) 0181 Debt securities Annex V.Part 1.31, 44(b) 0182 Central banks Annex V.Part 1.42(a) 0183 General governments Annex V.Part 1.42(b) 0184 Credit institutions Annex V.Part 1.42(c) 0185 Other financial corporations Annex V.Part 1.42(d) 0186 Non-financial corporations Annex V.Part 1.42(e) 0191 Loans and advances Annex V.Part 1.32, 44(a) 0192 Central banks Annex V.Part 1.42(a) 0193 General governments Annex V.Part 1.42(b) 0194 Credit institutions Annex V.Part 1.42(c) 0195 Other financial corporations Annex V.Part 1.42(d) 0196 Non-financial corporations Annex V.Part 1.42(e) 0900 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) 0903 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) 0197 Households Annex V.Part 1.42(f) 0910 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) 0913 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) 0201 DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part 2.249(b) 0211 Debt securities Annex V.Part 1.31, 44(b) 0212 Central banks Annex V.Part 1.42(a) 0213 General governments Annex V.Part 1.42(b) 0214 Credit institutions Annex V.Part 1.42(c) 0215 Other financial corporations Annex V.Part 1.42(d) 0216 Non-financial corporations Annex V.Part 1.42(e) 0221 Loans and advances Annex V.Part 1.32, 44(a) 0222 Central banks Annex V.Part 1.42(a) 0223 General governments Annex V.Part 1.42(b) 0224 Credit institutions Annex V.Part 1.42(c) 0225 Other financial corporations Annex V.Part 1.42(d) 0226 Non-financial corporations Annex V.Part 1.42(e) 0920 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) 0923 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) 0227 Households Annex V.Part 1.42(f) 0930 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) 0933 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) 0231 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part 2.249 0330 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part 2.246 0335 DEBT INSTRUMENTS HELD FOR SALE Annex V.Part 2.247 0340 Loan commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246 ’
ANNEX II Annex V to Regulation (EU) 2015/534 (ECB/2015/13) entitled ‘ “FINREP data points” under national accounting frameworks’ is amended as follows: Tables 18.0 and 19 are replaced by the following: ‘18 Information on performing and non-performing exposures 18.0 Information on performing and non-performing exposures References National GAAP based on BAD References National GAAP compatible IFRS Gross carrying amount / Nominal amount Performing Not past due or Past due ≤ = 30 days Past due > 30 days ≤ = 90 days Of which: Instruments without significant increase in credit risk since initial recognition (Stage 1) Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Of which: purchased or originated credit-impaired financial assets 0010 0020 0030 0055 0056 0057 0058 Annex V. Part 1.34, Part 2.118, 221 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e) Annex V. Part 1.34, Part 2.118, 221 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 0005 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 0010 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b) 0020 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0030 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0040 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0050 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0060 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0070 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a) 0080 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0090 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0100 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0110 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0120 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) 0140 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) 0150 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0160 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) 0170 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b) 0180 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part 2.233(a) Annex V.Part 2.233(a) 0181 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b) 0182 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0183 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0184 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0185 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0186 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0191 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a) 0192 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0193 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0194 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0195 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0196 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0900 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) 0903 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) 0197 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0910 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) 0913 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b) 0201 DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part 2.233(b) Annex V.Part 2.233(b) 0211 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b) 0212 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0213 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0214 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0215 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0216 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0221 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a) 0222 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0223 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0224 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0225 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0226 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0920 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) 0923 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) 0227 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0930 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) 0933 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b) 0231 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part 2.233(c), 234 Annex V.Part 2.233(c), 234 0330 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part 2.217 Annex V.Part 2.217 0335 DEBT INSTRUMENTS HELD FOR SALE Annex V.Part 2.220 0340 Loan commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113 CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 0350 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0360 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0370 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0380 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0390 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0400 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0410 Financial guarantees given CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114 IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 0420 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0430 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0440 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0450 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0460 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0470 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0480 Other Commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115 CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 0490 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0500 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0510 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0520 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0530 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0540 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0550 OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217 Annex V.Part 2.217’ References National GAAP based on BAD References National GAAP compatible IFRS Gross carrying amount / Nominal amount Non-performing Unlikely to pay that are not past-due or past-due ≤ = 90 days Past due > 90 days ≤ = 180 days Past due > 180 days ≤ = 1 year Past due > 1 year ≤ = 2 years Past due > 2 year ≤ = 5 years Past due > 5 year ≤ = 7 years Past due > 7 years Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Of which: defaulted of which: Credit-impaired instruments (Stage 3) of which: purchased or originated credit-impaired financial assets of which: impaired 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 CRR Art. 47a (3); Annex V. Part 2. 213-216, 223-239 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 Annex V. Part 2. 222, 235-236 IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) CRR art 178; Annex V.Part 2.237(b) IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a) IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e) CRR Art. 47a (3); Annex V. Part 2. 213-216, 223-239 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 Annex V. Part 2. 222, 235-236 CRR art 178; Annex V.Part 2.237(b) CRR art 4(95); Annex V.Part 2.237(a) 0005 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 0010 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b) 0020 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0030 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0040 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0050 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0060 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0070 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a) 0080 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0090 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0100 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0110 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0120 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) 0140 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) 0150 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0160 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) 0170 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b) 0180 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part 2.233(a) Annex V.Part 2.233(a) 0181 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b) 0182 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0183 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0184 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0185 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0186 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0191 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a) 0192 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0193 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0194 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0195 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0196 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0900 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) 0903 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) 0197 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0910 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) 0913 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b) 0201 DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part 2.233(b) Annex V.Part 2.233(b) 0211 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b) 0212 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0213 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0214 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0215 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0216 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0221 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a) 0222 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0223 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0224 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0225 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0226 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0920 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) 0923 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) 0227 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0930 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) 0933 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b) 0231 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part 2.233(c), 234 Annex V.Part 2.233(c), 234 0330 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part 2.217 Annex V.Part 2.217 0335 DEBT INSTRUMENTS HELD FOR SALE Annex V.Part 2.220 0340 Loan commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113 CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 0350 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0360 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0370 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0380 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0390 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0400 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0410 Financial guarantees given CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114 IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 0420 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0430 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0440 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0450 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0460 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0470 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0480 Other Commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115 CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 0490 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0500 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0510 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0520 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0530 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0540 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0550 OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217 Annex V.Part 2.217’ References National GAAP based on BAD References National GAAP compatible IFRS Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Performing exposures -Accumulated impairment and provisions of which: Past due > 30 days ≤ = 90 days of which: Instruments without significant increase in credit risk since initial recognition (Stage 1) of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) of which: purchased or originated credit-impaired financial assets 0130 0140 0910 0141 0142 0143 Annex V. Part 2. 238 Annex V. Part 2. 238 Annex V. Part 2. 222, 235, 237(f) IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e) Annex V. Part 2. 238 Annex V. Part 2. 238 Annex V. Part 2. 222, 235 0005 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 0010 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b) 0020 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0030 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0040 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0050 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0060 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0070 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a) 0080 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0090 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0100 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0110 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0120 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) 0140 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) 0150 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0160 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) 0170 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b) 0180 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part 2.233(a) Annex V.Part 2.233(a) 0181 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b) 0182 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0183 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0184 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0185 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0186 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0191 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a) 0192 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0193 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0194 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0195 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0196 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0900 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) 0903 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) 0197 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0910 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) 0913 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b) 0201 DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part 2.233(b) Annex V.Part 2.233(b) 0211 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b) 0212 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0213 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0214 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0215 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0216 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0221 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a) 0222 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0223 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0224 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0225 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0226 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0920 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) 0923 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) 0227 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0930 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) 0933 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b) 0231 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part 2.233(c), 234 Annex V.Part 2.233(c), 234 0330 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part 2.217 Annex V.Part 2.217 0335 DEBT INSTRUMENTS HELD FOR SALE Annex V.Part 2.220 0340 Loan commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113 CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 0350 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0360 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0370 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0380 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0390 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0400 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0410 Financial guarantees given CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114 IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 0420 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0430 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0440 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0450 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0460 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0470 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0480 Other Commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115 CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 0490 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0500 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0510 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0520 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0530 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0540 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0550 OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217 Annex V.Part 2.217’ References National GAAP based on BAD References National GAAP compatible IFRS Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Unlikely to pay that are not past-due or past-due ≤ = 90 days Past due > 90 days ≤ = 180 days Past due > 180 days ≤ = 1 year Past due > 1 year ≤ = 2 year Past due > 2 year ≤ = 5 year Past due > 5 year ≤ = 7 years Past due > 7 years Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Of which: Credit-impaired instruments (Stage 3) of which: purchased or originated credit-impaired financial assets 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a) IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e) Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 0005 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 0010 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b) 0020 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0030 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0040 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0050 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0060 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0070 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a) 0080 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0090 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0100 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0110 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0120 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) 0140 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) 0150 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0160 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) 0170 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b) 0180 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part 2.233(a) Annex V.Part 2.233(a) 0181 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b) 0182 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0183 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0184 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0185 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0186 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0191 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a) 0192 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0193 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0194 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0195 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0196 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0900 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) 0903 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) 0197 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0910 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) 0913 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b) 0201 DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part 2.233(b) Annex V.Part 2.233(b) 0211 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b) 0212 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0213 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0214 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0215 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0216 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0221 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a) 0222 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0223 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0224 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0225 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0226 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0920 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) 0923 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) 0227 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0930 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) 0933 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b) 0231 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part 2.233(c), 234 Annex V.Part 2.233(c), 234 0330 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part 2.217 Annex V.Part 2.217 0335 DEBT INSTRUMENTS HELD FOR SALE Annex V.Part 2.220 0340 Loan commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113 CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 0350 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0360 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0370 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0380 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0390 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0400 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0410 Financial guarantees given CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114 IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 0420 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0430 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0440 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0450 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0460 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0470 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0480 Other Commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115 CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 0490 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0500 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0510 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0520 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0530 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0540 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0550 OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217 Annex V.Part 2.217’ References National GAAP based on BAD References National GAAP compatible IFRS Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119 Collateral received and financial guarantees received Collateral received on performing exposues Collateral received on non-performing exposues Financial guarantees received on performing exposures Financial guarantees received on non-performing exposures 0201 0200 0205 0210 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 0005 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 0010 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b) 0020 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0030 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0040 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0050 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0060 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0070 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a) 0080 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0090 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0100 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0110 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0120 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) 0140 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) 0150 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0160 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) 0170 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b) 0180 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part 2.233(a) Annex V.Part 2.233(a) 0181 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b) 0182 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0183 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0184 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0185 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0186 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0191 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a) 0192 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0193 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0194 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0195 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0196 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0900 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) 0903 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) 0197 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0910 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) 0913 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b) 0201 DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part 2.233(b) Annex V.Part 2.233(b) 0211 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b) 0212 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0213 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0214 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0215 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0216 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0221 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a) 0222 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0223 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0224 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0225 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0226 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0920 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) 0923 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) 0227 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0930 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) 0933 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b) 0231 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part 2.233(c), 234 Annex V.Part 2.233(c), 234 0330 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part 2.217 Annex V.Part 2.217 0335 DEBT INSTRUMENTS HELD FOR SALE Annex V.Part 2.220 0340 Loan commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113 CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 0350 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0360 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0370 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0380 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0390 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0400 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0410 Financial guarantees given CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114 IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 0420 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0430 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0440 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0450 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0460 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0470 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0480 Other Commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115 CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 0490 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0500 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0510 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0520 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0530 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0540 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0550 OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217 Annex V.Part 2.217 ’ ‘19. Information forborne exposures References National GAAP based on BAD References National GAAP compatible IFRS Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Non-performing exposures with forbearance measures 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 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 CRR Art. 47b (1), (2); Annex V. Part 1.34, Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part 2.240, 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part 2.240, 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 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) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 CRR Art. 47b (1), (2); Annex V. Part 1.34, Part 2. 118, 240-245, 251-255 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part 2.240, 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part 2.240, 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR art 178; Annex V. Part 2.264(b) CRR art 4(95); Annex V.Part 2.264(a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 0005 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 0010 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b) 0020 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0030 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0040 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0050 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0060 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0070 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a) 0080 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0090 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0100 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0110 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0120 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) 0140 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) 0150 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0160 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) 0170 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b) 0180 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part 2.249(a) Annex V.Part 2.249(a) 0181 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b) 0182 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0183 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0184 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0185 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0186 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0191 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a) 0192 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0193 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0194 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0195 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0196 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0900 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) 0903 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) 0197 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0910 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) 0913 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b) 0201 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) 0211 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b) 0212 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0213 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0214 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0215 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0216 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0221 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a) 0222 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0223 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0224 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0225 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0226 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0920 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) 0923 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) 0227 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0930 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) 0933 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b) 0231 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 0330 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part 2.246 Annex V.Part 2.246 0335 DEBT INSTRUMENTS HELD FOR SALE Annex V.Part 2.247 0340 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’ References National GAAP based on BAD References National GAAP compatible IFRS 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 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 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 guarantees received on exposures with forbearance measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 267 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 0005 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 0010 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b) 0020 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0030 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0040 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0050 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0060 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0070 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a) 0080 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0090 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0100 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0110 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0120 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) 0140 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) 0150 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0160 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) 0170 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b) 0180 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part 2.249(a) Annex V.Part 2.249(a) 0181 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b) 0182 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0183 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0184 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0185 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0186 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0191 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a) 0192 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0193 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0194 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0195 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0196 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0900 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) 0903 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) 0197 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0910 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) 0913 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b) 0201 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) 0211 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b) 0212 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0213 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0214 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0215 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0216 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0221 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a) 0222 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0223 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0224 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0225 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0226 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0920 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) 0923 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) 0227 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0930 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) 0933 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b) 0231 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 0330 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part 2.246 Annex V.Part 2.246 0335 DEBT INSTRUMENTS HELD FOR SALE Annex V.Part 2.247 0340 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 ’
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