+REGULATION (EU) 2015/534 OF THE EUROPEAN CENTRAL BANK of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13)
---+TITLE I SUBJECT MATTER AND DEFINITIONS
------+Article 1 Subject matter and general principles
---------+Article 1 1.
---------+Article 1 2.
---------+Article 1 3.
---------+Article 1 3a.
---------+Article 1 4.
---------+Article 1 5.
---------+Article 1 6.
------+Article 2 Definitions
------+Article 3 Change of status of a supervised entity
---------+Article 3 1.
---------+Article 3 2.
---+TITLE II REPORTING BY SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS
------+CHAPTER I Reporting on a consolidated basis
---------+Article 4 Format and frequency of reporting on a consolidated basis and reporting reference dates and remittance dates for significant credit institutions applying IFRS for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013
---------+Article 5 Format and frequency of reporting on a consolidated basis and reporting reference dates and remittance dates for significant credit institutions applying national accounting frameworks on a consolidated basis based on Directive 86/635/EEC
------+CHAPTER II Reporting on an individual basis
---------+Article 6 Format and frequency of reporting on an individual basis for credit institutions which are not part of a significant supervised group and for significant branches
------------+Article 6 1.
------------+Article 6 2.
------------+Article 6 3.
------------+Article 6 4.
------------+Article 6 5.
------------+Article 6 6.
------------+Article 6 7.
------------+Article 6 8.
---------+Article 7 Format and frequency of reporting on an individual basis for credit institutions which are part of a significant supervised group
------------+Article 7 1.
------------+Article 7 2.
------------+Article 7 3.
------------+Article 7 4.
------------+Article 7 5.
------------+Article 7 6.
------------+Article 7 7.
---------+Article 8 Reporting reference dates and remittance dates for significant credit institutions and significant branches
------------+Article 8 1.
------------+Article 8 2.
------------+Article 8 3.
------------+Article 8 4.
------------+Article 8 5.
------+CHAPTER III Reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country
---------+Article 9 Format and frequency of reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country
------------+Article 9 1.
------------+Article 9 1a.
------------+Article 9 2.
------------+Article 9 3.
---------+Article 10 Reporting reference dates and remittance dates for reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country
------------+Article 10 1.
------------+Article 10 2.
------------+Article 10 3.
---+TITLE III REPORTING BY LESS SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY LESS SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS
------+CHAPTER I Reporting on a consolidated basis
---------+Article 11 Format and frequency of reporting on a consolidated basis for less significant credit institutions
------------+Article 11 1.
------------+Article 11 2.
------------+Article 11 3.
------------+Article 11 4.
------------+Article 11 5.
------------+Article 11 6.
------------+Article 11 7.
------------+Article 11 8.
------------+Article 11 9.
---------+Article 12 Reporting reference dates and remittance dates for less significant credit institutions
------------+Article 12 1.
------------+Article 12 2.
------------+Article 12 3.
------------+Article 12 4.
------------+Article 12 5.
------+CHAPTER II Reporting on an individual basis
---------+Article 13 Format and frequency of reporting on an individual basis for less significant credit institutions which are not part of a supervised group and for less significant branches
------------+Article 13 1.
------------+Article 13 2.
------------+Article 13 3.
------------+Article 13 4.
------------+Article 13 5.
------------+Article 13 6.
------------+Article 13 7.
------------+Article 13 8.
------------+Article 13 9.
------------+Article 13 10.
------------+Article 13 11.
---------+Article 14 Format and frequency of reporting on an individual basis for credit institutions which are part of a less significant supervised group
------------+Article 14 1.
------------+Article 14 2.
------------+Article 14 3.
------------+Article 14 4.
------------+Article 14 5.
------------+Article 14 6.
------------+Article 14 7.
------------+Article 14 8.
------------+Article 14 9.
------------+Article 14 10.
---------+Article 15 Reporting reference dates and remittance dates for less significant credit institutions and less significant branches
------------+Article 15 1.
------------+Article 15 2.
------------+Article 15 3.
------------+Article 15 4.
------------+Article 15 5.
---+TITLE IV DATA QUALITY AND IT LANGUAGE
------+Article 16 Data quality checks
------+Article 17 IT language for the transmission of information from national competent authorities to the ECB
---+TITLE V TRANSITIONAL AND FINAL PROVISIONS
------+Article 19 Transitional provisions
---------+Article 19 1.
---------+Article 19 2.
---------+Article 19 3.
------+Article 20 Final provision
---+ANNEX I Simplified supervisory financial reporting
---+ANNEX II Over-simplified supervisory financial reporting
---+ANNEX III Supervisory financial reporting data points
---+ANNEX IV
---+ANNEX V ‘FINREP data points’ under national accounting frameworks
|
English -
European Union -
Financial Industry -
Banking -
REGULATION (EU) 2015/534 OF THE EUROPEAN CENTRAL BANK of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13)
REGULATION (EU) 2015/534 OF THE EUROPEAN CENTRAL BANK
of 17 March 2015
on reporting of supervisory financial information (ECB/2015/13)
The Regulation shall be binding in its entirety and directly applicable in the Member States in accordance with the Treaties.
1. Forbhreathnú
| Teideal |
Rialáil |
|
TITLE I SUBJECT MATTER AND DEFINITIONS
|
TITLE I SUBJECT MATTER AND DEFINITIONS
|
|
TITLE II REPORTING BY SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS
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TITLE II REPORTING BY SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS
|
|
TITLE III REPORTING BY LESS SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY LESS SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS
|
TITLE III REPORTING BY LESS SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY LESS SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS
|
|
TITLE IV DATA QUALITY AND IT LANGUAGE
|
TITLE IV DATA QUALITY AND IT LANGUAGE
|
|
TITLE V TRANSITIONAL AND FINAL PROVISIONS
|
TITLE V TRANSITIONAL AND FINAL PROVISIONS
|
|
ANNEX I Simplified supervisory financial reporting
|
ANNEX I
Simplified supervisory financial reporting
1. For supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, ‘Simplified supervisory financial reporting’ includes the templates from Annex III to Implementing Regulation (EU) 2021/451 listed in Table 1.
2. For supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, ‘Simplified supervisory financial reporting’ includes the templates from Annex IV to Implementing Regulation (EU) 2021/451 listed in Table 2.
2a. As an exception to paragraph 2, each NCA may decide that entities referred to in paragraph 2 and established in its Member State report:
(a)
the information specified in template 9.1 or the information specified in template 9.1.1 from Annex IV to Implementing Regulation (EU) 2021/451;
(b)
the information specified in template 11.1 or the information specified in template 11.2 from Annex IV to Implementing Regulation (EU) 2021/451;
(c)
the information specified in template 12.0 or the information specified in template 12.1 from Annex IV to Implementing Regulation (EU) 2021/451; and
(d)
the information specified in template 16.3 or the information specified in template 16.4 from Annex IV to Implementing Regulation (EU) 2021/451.
3. The information in paragraphs 1 and 2 is reported in accordance with the instructions in Annex V to Implementing Regulation (EU) 2021/451.
4. Templates 17.1, 17.2 and 17.3 in Tables 1 and 2 are provided only for credit institutions reporting on a consolidated basis. Template 40.1 in Tables 1 and 2 is provided for credit institutions reporting on a consolidated basis and credit institutions that are not part of a group reporting on an individual basis.
5. For the purpose of calculating the threshold mentioned in Part 2 of Tables 1 and 2 in this Annex, the second subparagraph of Article 5(5) of Implementing Regulation (EU) 2021/451 applies.
Table 1
|
Template number
|
NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE
|
|
|
PART 1 [QUARTERLY FREQUENCY]
|
|
|
Balance Sheet Statement [Statement of Financial Position]
|
|
1.1
|
Balance Sheet Statement: assets
|
|
1.2
|
Balance Sheet Statement: liabilities
|
|
1.3
|
Balance Sheet Statement: equity
|
|
2
|
Statement of profit or loss
|
|
|
Breakdown of financial assets by instrument and by counterparty sector
|
|
4.1
|
Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading
|
|
4.2.1
|
Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss
|
|
4.2.2
|
Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss
|
|
4.3.1
|
Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income
|
|
4.4.1
|
Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost
|
|
4.5
|
Subordinated financial assets
|
|
5.1
|
Loans and advances other than held for trading, trading or held for sale assets by product
|
|
6.1
|
Breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codes
|
|
|
Breakdown of financial liabilities
|
|
8.1
|
Breakdown of financial liabilities by product and by counterparty sector
|
|
8.2
|
Subordinated financial liabilities
|
|
|
Loan commitments, financial guarantees and other commitments
|
|
9.1.1
|
Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given
|
|
9.2
|
Loan commitments, financial guarantees and other commitments received
|
|
10
|
Derivatives - Trading and economic hedges
|
|
|
Hedge accounting
|
|
11.1
|
Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge
|
|
|
Movements in allowances and provisions for credit losses
|
|
12.1
|
Movements in allowances and provisions for credit losses
|
|
|
Collateral and guarantees received
|
|
13.1
|
Breakdown of collateral and guarantees by loans and advances other than held for trading
|
|
13.2.1
|
Collateral obtained by taking possession during the period [held at the reference date]
|
|
13.3.1
|
Collateral obtained by taking possession accumulated
|
|
14
|
Fair value hierarchy: financial instruments at fair value
|
|
|
Breakdown of selected statement of profit or loss items
|
|
16.1
|
Interest income and expenses by instrument and counterparty sector
|
|
16.3
|
Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument
|
|
|
Reconciliation between accounting and CRR scope of consolidation: Balance Sheet
|
|
17.1
|
Reconciliation between accounting and CRR scope of consolidation: Assets
|
|
17.2
|
Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given
|
|
17.3
|
Reconciliation between accounting and CRR scope of consolidation: Liabilities
|
|
|
Information on performing and non-performing exposures
|
|
18
|
Information on performing and non-performing exposures
|
|
18.1
|
Inflows and outflows of non-performing exposures - loans and advances by counterparty sector
|
|
18.2
|
Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property
|
|
19
|
Forborne exposures
|
|
|
PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]
|
|
|
Geographical breakdown
|
|
20.4
|
Geographical breakdown of assets by residence of the counterparty
|
|
20.5
|
Geographical breakdown of off-balance sheet exposures by residence of the counterparty
|
|
20.6
|
Geographical breakdown of liabilities by residence of the counterparty
|
|
|
PART 4 [ANNUAL]
|
|
|
Group structure
|
|
40.1
|
Group structure: ‘entity-by-entity’
|
Table 2
|
Template number
|
NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE
|
|
|
PART 1 [QUARTERLY FREQUENCY]
|
|
|
Balance Sheet Statement [Statement of Financial Position]
|
|
1.1
|
Balance Sheet Statement: assets
|
|
1.2
|
Balance Sheet Statement: liabilities
|
|
1.3
|
Balance Sheet Statement: equity
|
|
2
|
Statement of profit or loss
|
|
|
Breakdown of financial assets by instrument and by counterparty sector
|
|
4.1
|
Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading
|
|
4.2.1
|
Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss
|
|
4.2.2
|
Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss
|
|
4.3.1
|
Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income
|
|
4.4.1
|
Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost
|
|
4.5
|
Subordinated financial assets
|
|
4.6
|
Breakdown of financial assets by instrument and by counterparty sector: trading financial assets
|
|
4.7
|
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss
|
|
4.8
|
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity
|
|
4.9
|
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method
|
|
4.10
|
Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets
|
|
5.1
|
Loans and advances other than held for trading, trading or held for sale assets by product
|
|
6.1
|
Breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codes
|
|
|
Breakdown of financial liabilities
|
|
8.1
|
Breakdown of financial liabilities by product and by counterparty sector
|
|
8.2
|
Subordinated financial liabilities
|
|
|
Loan commitments, financial guarantees and other commitments
|
|
9.1
|
Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given
|
|
9.1.1
|
Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given
|
|
9.2
|
Loan commitments, financial guarantees and other commitments received
|
|
10
|
Derivatives - Trading and economic hedges
|
|
|
Hedge accounting
|
|
11.1
|
Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge
|
|
11.2
|
Derivatives - Hedge accounting under national GAAP: Breakdown by type of risk
|
|
|
Movements in allowances and provisions for credit losses
|
|
12
|
Movements in allowances for credit losses and impairment of equity instruments under national GAAP
|
|
12.1
|
Movements in allowances and provisions for credit losses
|
|
|
Collateral and guarantees received
|
|
13.1
|
Breakdown of collateral and guarantees by loans and advances other than held for trading
|
|
13.2.1
|
Collateral obtained by taking possession during the period [held at the reference date]
|
|
13.3.1
|
Collateral obtained by taking possession accumulated
|
|
14
|
Fair value hierarchy: financial instruments at fair value
|
|
|
Breakdown of selected statement of profit or loss items
|
|
16.1
|
Interest income and expenses by instrument and counterparty sector
|
|
16.3
|
Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument
|
|
16.4
|
Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk
|
|
|
Reconciliation between accounting and CRR scope of consolidation: Balance Sheet
|
|
17.1
|
Reconciliation between accounting and CRR scope of consolidation: Assets
|
|
17.2
|
Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given
|
|
17.3
|
Reconciliation between accounting and CRR scope of consolidation: Liabilities
|
|
|
Information on performing and non-performing exposures
|
|
18
|
Information on performing and non-performing exposures
|
|
18.1
|
Inflows and outflows of non-performing exposures - loans and advances by counterparty sector
|
|
18.2
|
Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property
|
|
19
|
Forborne exposures
|
|
|
PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]
|
|
|
Geographical breakdown
|
|
20.4
|
Geographical breakdown of assets by residence of the counterparty
|
|
20.5
|
Geographical breakdown of off-balance sheet exposures by residence of the counterparty
|
|
20.6
|
Geographical breakdown of liabilities by residence of the counterparty
|
|
|
PART 4 [ANNUAL]
|
|
|
Group structure
|
|
40.1
|
Group structure: ‘entity-by-entity’
|
|
|
ANNEX II Over-simplified supervisory financial reporting
|
ANNEX II
Over-simplified supervisory financial reporting
1. For supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, ‘Over-simplified supervisory financial reporting’ includes the templates from Annex III to Implementing Regulation (EU) 2021/451 listed in Table 3.
Table 3
|
Template number
|
NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE
|
|
|
PART 1 [QUARTERLY FREQUENCY]
|
|
|
Balance Sheet Statement [Statement of Financial Position]
|
|
1.1
|
Balance Sheet Statement: assets
|
|
1.2
|
Balance Sheet Statement: liabilities
|
|
1.3
|
Balance Sheet Statement: equity
|
|
2
|
Statement of profit or loss
|
|
|
Breakdown of financial assets by instrument and by counterparty sector
|
|
4.1
|
Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading
|
|
4.2.1
|
Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss
|
|
4.2.2
|
Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss
|
|
4.3.1
|
Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income
|
|
4.4.1
|
Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost
|
|
4.5
|
Subordinated financial assets
|
|
5.1
|
Loans and advances other than held for trading, trading or held for sale assets by product
|
|
|
Breakdown of financial liabilities
|
|
8.1
|
Breakdown of financial liabilities by product and by counterparty sector
|
|
8.2
|
Subordinated financial liabilities
|
|
|
Loan commitments, financial guarantees and other commitments
|
|
9.1.1
|
Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given
|
|
10
|
Derivatives - Trading and economic hedges
|
|
|
Hedge accounting
|
|
11.1
|
Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge
|
|
|
Movements in allowances and provisions for credit losses
|
|
12.1
|
Movements in allowances and provisions for credit losses
|
|
14
|
Fair value hierarchy: financial instruments at fair value
|
|
|
Information on performing and non-performing exposures
|
|
18
|
Information on performing and non-performing exposures
|
|
18.1
|
Inflows and outflows of non-performing exposures - loans and advances by counterparty sector
|
|
18.2
|
Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property
|
|
19
|
Forborne exposures
|
2. For supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, ‘Over-simplified supervisory financial reporting’ includes the templates from Annex IV to Implementing Regulation (EU) 2021/451 listed in Table 4.
Table 4
|
Template number
|
NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE
|
|
|
PART 1 [QUARTERLY FREQUENCY]
|
|
|
Balance Sheet Statement [Statement of Financial Position]
|
|
1.1
|
Balance Sheet Statement: assets
|
|
1.2
|
Balance Sheet Statement: liabilities
|
|
1.3
|
Balance Sheet Statement: equity
|
|
2
|
Statement of profit or loss
|
|
|
Breakdown of financial assets by instrument and by counterparty sector
|
|
4.1
|
Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading
|
|
4.2.1
|
Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss
|
|
4.2.2
|
Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss
|
|
4.3.1
|
Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income
|
|
4.4.1
|
Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost
|
|
4.5
|
Subordinated financial assets
|
|
4.6
|
Breakdown of financial assets by instrument and by counterparty sector: trading financial assets
|
|
4.7
|
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss
|
|
4.8
|
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity
|
|
4.9
|
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method
|
|
4.10
|
Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets
|
|
5.1
|
Loans and advances other than held for trading, trading or held for sale assets by product
|
|
|
Breakdown of financial liabilities
|
|
8.1
|
Breakdown of financial liabilities by product and by counterparty sector
|
|
8.2
|
Subordinated financial liabilities
|
|
|
Loan commitments, financial guarantees and other commitments
|
|
9.1
|
Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given
|
|
9.1.1
|
Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given
|
|
10
|
Derivatives - Trading and economic hedges
|
|
|
Hedge accounting
|
|
11.1
|
Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge
|
|
11.2
|
Derivatives - Hedge accounting under national GAAP: Breakdown by type of risk
|
|
|
Movements in allowances and provisions for credit losses
|
|
12
|
Movements in allowances for credit losses and impairment of equity instruments under national GAAP
|
|
12.1
|
Movements in allowances and provisions for credit losses
|
|
|
Information on performing and non-performing exposures
|
|
18
|
Information on performing and non-performing exposures
|
|
18.1
|
Inflows and outflows of non-performing exposures - loans and advances by counterparty sector
|
|
18.2
|
Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property
|
|
19
|
Forborne exposures
|
3. The information in paragraphs 1 and 2 is reported in accordance with the instructions provided in Annex V to Implementing Regulation (EU) 2021/451.
4. As an exception to paragraph 2, each NCA may decide that entities referred to in paragraph 2 and established in its Member State report:
(a)
the information specified in template 9.1 or the information specified in template 9.1.1 from Annex IV to Implementing Regulation (EU) 2021/451;
(b)
the information specified in template 11.1 or the information specified in template 11.2 from Annex IV to Implementing Regulation (EU) 2021/451;
(c)
the information specified in template 12.0 or the information specified in template 12.1 from Annex IV to Implementing Regulation (EU) 2021/451.
|
|
ANNEX III Supervisory financial reporting data points
|
ANNEX III
Supervisory financial reporting data points
1. For supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, ‘Supervisory financial reporting data points’ includes the data points from Annex III to Implementing Regulation (EU) 2021/451 identified in Annex IV to this Regulation.
2. For supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, ‘Supervisory financial reporting data points’ includes the data points from Annex IV to Implementing Regulation (EU) 2021/451 identified in Annex V to this Regulation.
3. The information in paragraphs 1 and 2 is reported in accordance with the instructions provided in Annex V to Implementing Regulation (EU) 2021/451
|
|
ANNEX IV
|
ANNEX IV
‘FINREP data points’ under IFRS or National GAAP compatible with IFRS
[EUR-Lex]
1.
Balance Sheet Statement [Statement of Financial Position]
1.1
Assets
[EUR-Lex]
1.2
Liabilities
[EUR-Lex]
1.3
Equity
[EUR-Lex]
2.
Statement of profit or loss
[EUR-Lex]
5.
Breakdown of non-trading loans and advances by product
5.1
Loans and advances other than held for trading, trading or held for sale assets by product
[EUR-Lex]
8.
Breakdown of financial liabilities
8.1
Breakdown of financial liabilities by product and by counterparty sector
[EUR-Lex]
8.2
Subordinated financial liabilities
[EUR-Lex]
10.
Derivatives - Trading and economic hedges
[EUR-Lex]
11.
Hedge accounting
11.1
Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge
[EUR-Lex]
▼M5
18.
Information on performing and non-performing exposures
18.0 Information on performing and non-performing exposures
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References
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Gross carrying amount / Nominal amount
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Performing
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Not past due or Past due ≤ = 30 days
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Past due > 30 days ≤ = 90 days
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Of which: Instruments without significant increase in credit risk since initial recognition (Stage 1)
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Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
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Of which: purchased or originated credit-impaired financial assets
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0010
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0020
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0030
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0055
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0056
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0057
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0058
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Annex V. Part 1.34, Part 2.118, 221
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Annex V. Part 2. 213-216, 223-239
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Annex V. Part 2. 222, 235
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Annex V. Part 2. 222, 235
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IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d)
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IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)
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IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)
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0005
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Cash balances at central banks and other demand deposits
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Annex V.Part 2.2, 3
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0010
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Debt securities
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Annex V.Part 1.31, 44(b)
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0020
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Central banks
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Annex V.Part 1.42(a)
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0030
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General governments
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Annex V.Part 1.42(b)
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0040
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Credit institutions
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Annex V.Part 1.42(c)
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0050
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Other financial corporations
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Annex V.Part 1.42(d)
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0060
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Non-financial corporations
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Annex V.Part 1.42(e)
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0070
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Loans and advances
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Annex V.Part 1.32, 44(a)
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0080
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Central banks
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Annex V.Part 1.42(a)
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0090
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General governments
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Annex V.Part 1.42(b)
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0100
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Credit institutions
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Annex V.Part 1.42(c)
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0110
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Other financial corporations
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Annex V.Part 1.42(d)
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0120
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Non-financial corporations
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Annex V.Part 1.42(e)
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0130
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Of which: Small and Medium-sized Enterprises
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SME Art 1 2(a)
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0140
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Of which: Loans collateralised by commercial immovable property
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Annex V.Part 2.86(a), 87, 234i (a)
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0150
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Households
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Annex V.Part 1.42(f)
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0160
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Of which: Loans collateralised by residential immovable property
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Annex V.Part 2.86(a), 87, 234i (a)
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0170
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Of which: Credit for consumption
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Annex V.Part 2.88(a), 234i (b)
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0180
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DEBT INSTRUMENTS AT COST OR AT AMORTISED COST
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Annex V.Part 2.233(a)
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0181
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Debt securities
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Annex V.Part 1.31, 44(b)
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0182
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Central banks
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Annex V.Part 1.42(a)
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0183
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General governments
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Annex V.Part 1.42(b)
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0184
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Credit institutions
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Annex V.Part 1.42(c)
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0185
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Other financial corporations
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Annex V.Part 1.42(d)
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0186
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Non-financial corporations
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Annex V.Part 1.42(e)
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0191
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Loans and advances
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Annex V.Part 1.32, 44(a)
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0192
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Central banks
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Annex V.Part 1.42(a)
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0193
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General governments
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Annex V.Part 1.42(b)
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0194
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Credit institutions
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Annex V.Part 1.42(c)
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0195
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Other financial corporations
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Annex V.Part 1.42(d)
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0196
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Non-financial corporations
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Annex V.Part 1.42(e)
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0900
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Of which: Small and Medium-sized Enterprises
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SME Art 1 2(a)
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0903
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Of which: Loans collateralised by commercial immovable property
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Annex V.Part 2.86(a), 87, 234i (a)
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0197
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Households
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Annex V.Part 1.42(f)
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0910
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Of which: Loans collateralised by residential immovable property
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Annex V.Part 2.86(a), 87, 234i (a)
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0913
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Of which: Credit for consumption
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Annex V.Part 2.88(a), 234i (b)
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0201
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DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT
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Annex V.Part 2.233(b)
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0211
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Debt securities
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Annex V.Part 1.31, 44(b)
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0212
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Central banks
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Annex V.Part 1.42(a)
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0213
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General governments
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Annex V.Part 1.42(b)
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0214
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Credit institutions
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Annex V.Part 1.42(c)
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0215
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Other financial corporations
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Annex V.Part 1.42(d)
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0216
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Non-financial corporations
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Annex V.Part 1.42(e)
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0221
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Loans and advances
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Annex V.Part 1.32, 44(a)
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0222
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Central banks
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Annex V.Part 1.42(a)
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0223
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General governments
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Annex V.Part 1.42(b)
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0224
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Credit institutions
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Annex V.Part 1.42(c)
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0225
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Other financial corporations
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Annex V.Part 1.42(d)
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0226
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Non-financial corporations
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Annex V.Part 1.42(e)
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0920
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Of which: Small and Medium-sized Enterprises
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SME Art 1 2(a)
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0923
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Of which: Loans collateralised by commercial immovable property
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Annex V.Part 2.86(a), 87, 234i (a)
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0227
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Households
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Annex V.Part 1.42(f)
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0930
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Of which: Loans collateralised by residential immovable property
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Annex V.Part 2.86(a), 87, 234i (a)
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0933
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Of which: Credit for consumption
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Annex V.Part 2.88(a), 234i (b)
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0231
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DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT
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Annex V.Part 2.233(c), 234
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0330
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DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING
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Annex V.Part 2.217
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0335
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DEBT INSTRUMENTS HELD FOR SALE
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Annex V.Part 2.220
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0340
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Loan commitments given
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CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
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0350
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Central banks
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Annex V.Part 1.42(a)
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0360
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General governments
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Annex V.Part 1.42(b)
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0370
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Credit institutions
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Annex V.Part 1.42(c)
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0380
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Other financial corporations
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Annex V.Part 1.42(d)
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0390
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Non-financial corporations
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Annex V.Part 1.42(e)
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0400
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Households
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Annex V.Part 1.42(f)
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0410
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Financial guarantees given
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IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116
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0420
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Central banks
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Annex V.Part 1.42(a)
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0430
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General governments
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Annex V.Part 1.42(b)
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0440
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Credit institutions
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Annex V.Part 1.42(c)
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0450
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Other financial corporations
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Annex V.Part 1.42(d)
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0460
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Non-financial corporations
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Annex V.Part 1.42(e)
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0470
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Households
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Annex V.Part 1.42(f)
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0480
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Other Commitments given
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CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116
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0490
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Central banks
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Annex V.Part 1.42(a)
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0500
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General governments
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Annex V.Part 1.42(b)
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0510
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Credit institutions
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Annex V.Part 1.42(c)
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0520
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Other financial corporations
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Annex V.Part 1.42(d)
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0530
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Non-financial corporations
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Annex V.Part 1.42(e)
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0540
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Households
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Annex V.Part 1.42(f)
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0550
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OFF-BALANCE SHEET EXPOSURES
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Annex V.Part 2.217’
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References
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Gross carrying amount / Nominal amount
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Non-performing
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Unlikely to pay that are not past-due or past-due ≤ = 90 days
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Past due > 90 days ≤ = 180 days
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Past due > 180 days ≤ = 1 year
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Past due > 1 year ≤ = 2 years
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Past due > 2 year ≤ = 5 years
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Past due > 5 year ≤ = 7 years
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Past due > 7 years
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Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
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Of which:defaulted
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of which: Credit-impaired instruments (Stage 3)
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of which: purchased or originated credit-impaired financial assets
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0060
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0070
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0080
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0090
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0101
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0102
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0106
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0107
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0109
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0110
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0121
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0900
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|
CRR Art. 47a (3); Annex V. Part 2. 213-216, 223-239
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Annex V. Part 2. 222, 235-236
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Annex V. Part 2. 222, 235-236
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Annex V. Part 2. 222, 235-236
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Annex V. Part 2. 222, 235-236
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Annex V. Part 2. 222, 235-236
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Annex V. Part 2. 222, 235-236
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Annex V. Part 2. 222, 235-236
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IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)
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CRR art 178; Annex V.Part 2.237(b)
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IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a)
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IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)
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0005
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Cash balances at central banks and other demand deposits
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Annex V.Part 2.2, 3
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0010
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Debt securities
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Annex V.Part 1.31, 44(b)
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0020
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Central banks
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Annex V.Part 1.42(a)
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0030
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General governments
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Annex V.Part 1.42(b)
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0040
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Credit institutions
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Annex V.Part 1.42(c)
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0050
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Other financial corporations
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Annex V.Part 1.42(d)
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0060
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Non-financial corporations
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Annex V.Part 1.42(e)
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0070
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Loans and advances
|
Annex V.Part 1.32, 44(a)
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0080
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Central banks
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Annex V.Part 1.42(a)
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0090
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General governments
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Annex V.Part 1.42(b)
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0100
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Credit institutions
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Annex V.Part 1.42(c)
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0110
|
Other financial corporations
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Annex V.Part 1.42(d)
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0120
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Non-financial corporations
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Annex V.Part 1.42(e)
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0130
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Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
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|
|
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|
|
|
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0140
|
Of which: Loans collateralised by commercial immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
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0150
|
Households
|
Annex V.Part 1.42(f)
|
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|
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|
0160
|
Of which: Loans collateralised by residential immovable property
|
Annex V.Part 2.86(a), 87, 234i (a)
|
|
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|
|
|
|
|
|
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|
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0170
|
Of which: Credit for consumption
|
Annex V.Part 2.88(a), 234i (b)
|
|
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|
|
|
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|
|
|
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0180
|
DEBT INSTRUMENTS AT COST OR AT AMORTISED COST
|
Annex V.Part 2.233(a)
|
|
|
|
|
|
|
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|
|
|
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0181
|
Debt securities
|
Annex V.Part 1.31, 44(b)
|
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0182
|
Central banks
|
Annex V.Part 1.42(a)
|
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0183
|
General governments
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Annex V.Part 1.42(b)
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0184
|
Credit institutions
|
Annex V.Part 1.42(c)
|
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0185
|
Other financial corporations
|
Annex V.Part 1.42(d)
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0186
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
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0191
|
Loans and advances
|
Annex V.Part 1.32, 44(a)
|
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0192
|
Central banks
|
Annex V.Part 1.42(a)
|
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0193
|
General governments
|
Annex V.Part 1.42(b)
|
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0194
|
Credit institutions
|
Annex V.Part 1.42(c)
|
|
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0195
|
Other financial corporations
|
Annex V.Part 1.42(d)
|
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0196
|
Non-financial corporations
|
Annex V.Part 1.42(e)
|
|
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|
|
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|
|
|
|
|
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0900
|
Of which: Small and Medium-sized Enterprises
|
SME Art 1 2(a)
|
|
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|
|
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 V ‘FINREP data points’ under national accounting frameworks
|
ANNEX V
‘FINREP data points’ under national accounting frameworks
[EUR-Lex]
1.
Balance Sheet Statement [Statement of Financial Position]
1.1
Assets
[EUR-Lex]
1.2
Liabilities
[EUR-Lex]
1.3
Equity
[EUR-Lex]
2.
Statement of profit or loss
[EUR-Lex]
[EUR-Lex]
5.
Breakdown of non-trading loans and advances by product
5.1
Loans and advances other than held for trading, trading or held for sale assets by product
[EUR-Lex]
8.
Breakdown of financial liabilities
8.1
Breakdown of financial liabilities by product and by counterparty sector
[EUR-Lex]
8.2
Subordinated financial liabilities
[EUR-Lex]
10.
Derivatives - Trading and economic hedges
[EUR-Lex]
11.
Hedge accounting
11.2
Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk
[EUR-Lex]
▼M5
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
|
|
|
|
|
|
|
|
|
|
|
,
1.1 Tagairtí
1.2 Ceanglais aitheanta
1.3 Caighdeáin ghaolmhara
2. Ceanglais aitheanta
Ceanglais
| Foinse |
Ceanglas |
3. Caighdeáin ghaolmhara
Caighdeáin
| Foinse |
Ceanglas |
- Builddate: 30.12.2025 00:00:00 -Doknr: CELEX:32015R0534
- EULAW -
EN: Legal acts of the European Union from EUR-Lex, https://eur-lex.europa.eu/. © European Union. Re-use is authorised by Decision 2011/833/EU, provided the source is acknowledged; the consolidated texts are licensed under CC BY 4.0 (EUR-Lex legal notice). Divided into sections and converted into the GRCA format, the wording unchanged. Only the legislation published in the Official Journal of the European Union is deemed authentic.
DE: Rechtsakte der Europäischen Union aus EUR-Lex, https://eur-lex.europa.eu/. © Europäische Union. Weiterverwendung nach Beschluss 2011/833/EU mit Quellenangabe gestattet; die konsolidierten Fassungen stehen unter CC BY 4.0 (Rechtlicher Hinweis von EUR-Lex). In Abschnitte aufgeteilt und in das GRCA-Format umgewandelt, der Wortlaut unverändert. Verbindlich sind allein die im Amtsblatt der Europäischen Union veröffentlichten Rechtsakte.
|