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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.
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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