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Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13)

Type Regulation
Publication 2015-03-17
Last updated 2025-12-30
State In force
Department European Central Bank
Source EUR-Lex
articles 19
Reform history JSON API
References Gross carrying amount / Nominal amount
Performing
Not past due or Past due ≤ = 30 days Past due > 30 days ≤ = 90 days Of which: Instruments without significant increase in credit risk since initial recognition (Stage 1) Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Of which: purchased or originated credit-impaired financial assets
0010 0020 0030 0055 0056 0057 0058
Annex V. Part 1.34, Part 2.118, 221 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)
0005 Cash balances at central banks and other demand deposits Annex V.Part 2.2, 3
0010 Debt securities Annex V.Part 1.31, 44(b)
0020 Central banks Annex V.Part 1.42(a)
0030 General governments Annex V.Part 1.42(b)
0040 Credit institutions Annex V.Part 1.42(c)
0050 Other financial corporations Annex V.Part 1.42(d)
0060 Non-financial corporations Annex V.Part 1.42(e)
0070 Loans and advances Annex V.Part 1.32, 44(a)
0080 Central banks Annex V.Part 1.42(a)
0090 General governments Annex V.Part 1.42(b)
0100 Credit institutions Annex V.Part 1.42(c)
0110 Other financial corporations Annex V.Part 1.42(d)
0120 Non-financial corporations Annex V.Part 1.42(e)
0130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a)
0140 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a)
0150 Households Annex V.Part 1.42(f)
0160 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a)
0170 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b)
0180 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part 2.233(a)
0181 Debt securities Annex V.Part 1.31, 44(b)
0182 Central banks Annex V.Part 1.42(a)
0183 General governments Annex V.Part 1.42(b)
0184 Credit institutions Annex V.Part 1.42(c)
0185 Other financial corporations Annex V.Part 1.42(d)
0186 Non-financial corporations Annex V.Part 1.42(e)
0191 Loans and advances Annex V.Part 1.32, 44(a)
0192 Central banks Annex V.Part 1.42(a)
0193 General governments Annex V.Part 1.42(b)
0194 Credit institutions Annex V.Part 1.42(c)
0195 Other financial corporations Annex V.Part 1.42(d)
0196 Non-financial corporations Annex V.Part 1.42(e)
0900 Of which: Small and Medium-sized Enterprises SME Art 1 2(a)
0903 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a)
0197 Households Annex V.Part 1.42(f)
0910 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a)
0913 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b)
0201 DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part 2.233(b)
0211 Debt securities Annex V.Part 1.31, 44(b)
0212 Central banks Annex V.Part 1.42(a)
0213 General governments Annex V.Part 1.42(b)
0214 Credit institutions Annex V.Part 1.42(c)
0215 Other financial corporations Annex V.Part 1.42(d)
0216 Non-financial corporations Annex V.Part 1.42(e)
0221 Loans and advances Annex V.Part 1.32, 44(a)
0222 Central banks Annex V.Part 1.42(a)
0223 General governments Annex V.Part 1.42(b)
0224 Credit institutions Annex V.Part 1.42(c)
0225 Other financial corporations Annex V.Part 1.42(d)
0226 Non-financial corporations Annex V.Part 1.42(e)
0920 Of which: Small and Medium-sized Enterprises SME Art 1 2(a)
0923 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a)
0227 Households Annex V.Part 1.42(f)
0930 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a)
0933 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b)
0231 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part 2.233(c), 234
0330 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part 2.217
0335 DEBT INSTRUMENTS HELD FOR SALE Annex V.Part 2.220
0340 Loan commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
0350 Central banks Annex V.Part 1.42(a)
0360 General governments Annex V.Part 1.42(b)
0370 Credit institutions Annex V.Part 1.42(c)
0380 Other financial corporations Annex V.Part 1.42(d)
0390 Non-financial corporations Annex V.Part 1.42(e)
0400 Households Annex V.Part 1.42(f)
0410 Financial guarantees given IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116
0420 Central banks Annex V.Part 1.42(a)
0430 General governments Annex V.Part 1.42(b)
0440 Credit institutions Annex V.Part 1.42(c)
0450 Other financial corporations Annex V.Part 1.42(d)
0460 Non-financial corporations Annex V.Part 1.42(e)
0470 Households Annex V.Part 1.42(f)
0480 Other Commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116
0490 Central banks Annex V.Part 1.42(a)
0500 General governments Annex V.Part 1.42(b)
0510 Credit institutions Annex V.Part 1.42(c)
0520 Other financial corporations Annex V.Part 1.42(d)
0530 Non-financial corporations Annex V.Part 1.42(e)
0540 Households Annex V.Part 1.42(f)
0550 OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217’
References Gross carrying amount / Nominal amount
--- --- --- --- --- --- --- --- --- ---
Non-performing
Unlikely to pay that are not past-due or past-due ≤ = 90 days Past due > 90 days ≤ = 180 days Past due > 180 days ≤ = 1 year Past due > 1 year ≤ = 2 years Past due > 2 year ≤ = 5 years Past due > 5 year ≤ = 7 years Past due > 7 years Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Of which:defaulted
0060 0070 0080 0090 0101 0102 0106 0107 0109 0110
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)
0005 Cash balances at central banks and other demand deposits Annex V.Part 2.2, 3
0010 Debt securities Annex V.Part 1.31, 44(b)
0020 Central banks Annex V.Part 1.42(a)
0030 General governments Annex V.Part 1.42(b)
0040 Credit institutions Annex V.Part 1.42(c)
0050 Other financial corporations Annex V.Part 1.42(d)
0060 Non-financial corporations Annex V.Part 1.42(e)
0070 Loans and advances Annex V.Part 1.32, 44(a)
0080 Central banks Annex V.Part 1.42(a)
0090 General governments Annex V.Part 1.42(b)
0100 Credit institutions Annex V.Part 1.42(c)
0110 Other financial corporations Annex V.Part 1.42(d)
0120 Non-financial corporations Annex V.Part 1.42(e)
0130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a)
0140 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a)
0150 Households Annex V.Part 1.42(f)
0160 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a)
0170 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b)
0180 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part 2.233(a)
0181 Debt securities Annex V.Part 1.31, 44(b)
0182 Central banks Annex V.Part 1.42(a)
0183 General governments Annex V.Part 1.42(b)
0184 Credit institutions Annex V.Part 1.42(c)
0185 Other financial corporations Annex V.Part 1.42(d)
0186 Non-financial corporations Annex V.Part 1.42(e)
0191 Loans and advances Annex V.Part 1.32, 44(a)
0192 Central banks Annex V.Part 1.42(a)
0193 General governments Annex V.Part 1.42(b)
0194 Credit institutions Annex V.Part 1.42(c)
0195 Other financial corporations Annex V.Part 1.42(d)
0196 Non-financial corporations Annex V.Part 1.42(e)
0900 Of which: Small and Medium-sized Enterprises SME Art 1 2(a)
0903 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a)
0197 Households Annex V.Part 1.42(f)
0910 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a)
0913 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b)
0201 DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part 2.233(b)
0211 Debt securities Annex V.Part 1.31, 44(b)
0212 Central banks Annex V.Part 1.42(a)
0213 General governments Annex V.Part 1.42(b)
0214 Credit institutions Annex V.Part 1.42(c)
0215 Other financial corporations Annex V.Part 1.42(d)
0216 Non-financial corporations Annex V.Part 1.42(e)
0221 Loans and advances Annex V.Part 1.32, 44(a)
0222 Central banks Annex V.Part 1.42(a)
0223 General governments Annex V.Part 1.42(b)
0224 Credit institutions Annex V.Part 1.42(c)
0225 Other financial corporations Annex V.Part 1.42(d)
0226 Non-financial corporations Annex V.Part 1.42(e)
0920 Of which: Small and Medium-sized Enterprises SME Art 1 2(a)
0923 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a)
0227 Households Annex V.Part 1.42(f)
0930 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a)
0933 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b)
0231 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part 2.233(c), 234
0330 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part 2.217
0335 DEBT INSTRUMENTS HELD FOR SALE Annex V.Part 2.220
0340 Loan commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
0350 Central banks Annex V.Part 1.42(a)
0360 General governments Annex V.Part 1.42(b)
0370 Credit institutions Annex V.Part 1.42(c)
0380 Other financial corporations Annex V.Part 1.42(d)
0390 Non-financial corporations Annex V.Part 1.42(e)
0400 Households Annex V.Part 1.42(f)
0410 Financial guarantees given IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116
0420 Central banks Annex V.Part 1.42(a)
0430 General governments Annex V.Part 1.42(b)
0440 Credit institutions Annex V.Part 1.42(c)
0450 Other financial corporations Annex V.Part 1.42(d)
0460 Non-financial corporations Annex V.Part 1.42(e)
0470 Households Annex V.Part 1.42(f)
0480 Other Commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116
0490 Central banks Annex V.Part 1.42(a)
0500 General governments Annex V.Part 1.42(b)
0510 Credit institutions Annex V.Part 1.42(c)
0520 Other financial corporations Annex V.Part 1.42(d)
0530 Non-financial corporations Annex V.Part 1.42(e)
0540 Households Annex V.Part 1.42(f)
0550 OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217’
References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
--- --- --- --- --- --- --- --- ---
Performing exposures - Accumulated impairment and provisions
of which: Past due > 30 days ≤ = 90 days of which: Instruments without significant increase in credit risk since initial recognition (Stage 1) of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) of which: purchased or originated credit-impaired financial assets
0130 0140 0910 0141 0142 0143
Annex V. Part 2. 238 Annex V. Part 2. 238 Annex V. Part 2. 222, 235, 237(f) IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)
0005 Cash balances at central banks and other demand deposits Annex V.Part 2.2, 3
0010 Debt securities Annex V.Part 1.31, 44(b)
0020 Central banks Annex V.Part 1.42(a)
0030 General governments Annex V.Part 1.42(b)
0040 Credit institutions Annex V.Part 1.42(c)
0050 Other financial corporations Annex V.Part 1.42(d)
0060 Non-financial corporations Annex V.Part 1.42(e)
0070 Loans and advances Annex V.Part 1.32, 44(a)
0080 Central banks Annex V.Part 1.42(a)
0090 General governments Annex V.Part 1.42(b)
0100 Credit institutions Annex V.Part 1.42(c)
0110 Other financial corporations Annex V.Part 1.42(d)
0120 Non-financial corporations Annex V.Part 1.42(e)
0130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a)
0140 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a)
0150 Households Annex V.Part 1.42(f)
0160 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a)
0170 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b)
0180 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part 2.233(a)
0181 Debt securities Annex V.Part 1.31, 44(b)
0182 Central banks Annex V.Part 1.42(a)
0183 General governments Annex V.Part 1.42(b)
0184 Credit institutions Annex V.Part 1.42(c)
0185 Other financial corporations Annex V.Part 1.42(d)
0186 Non-financial corporations Annex V.Part 1.42(e)
0191 Loans and advances Annex V.Part 1.32, 44(a)
0192 Central banks Annex V.Part 1.42(a)
0193 General governments Annex V.Part 1.42(b)
0194 Credit institutions Annex V.Part 1.42(c)
0195 Other financial corporations Annex V.Part 1.42(d)
0196 Non-financial corporations Annex V.Part 1.42(e)
0900 Of which: Small and Medium-sized Enterprises SME Art 1 2(a)
0903 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a)
0197 Households Annex V.Part 1.42(f)
0910 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a)
0913 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b)
0201 DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part 2.233(b)
0211 Debt securities Annex V.Part 1.31, 44(b)
0212 Central banks Annex V.Part 1.42(a)
0213 General governments Annex V.Part 1.42(b)
0214 Credit institutions Annex V.Part 1.42(c)
0215 Other financial corporations Annex V.Part 1.42(d)
0216 Non-financial corporations Annex V.Part 1.42(e)
0221 Loans and advances Annex V.Part 1.32, 44(a)
0222 Central banks Annex V.Part 1.42(a)
0223 General governments Annex V.Part 1.42(b)
0224 Credit institutions Annex V.Part 1.42(c)
0225 Other financial corporations Annex V.Part 1.42(d)
0226 Non-financial corporations Annex V.Part 1.42(e)
0920 Of which: Small and Medium-sized Enterprises SME Art 1 2(a)
0923 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a)
0227 Households Annex V.Part 1.42(f)
0930 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a)
0933 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b)
0231 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part 2.233(c), 234
0330 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part 2.217
0335 DEBT INSTRUMENTS HELD FOR SALE Annex V.Part 2.220
0340 Loan commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
0350 Central banks Annex V.Part 1.42(a)
0360 General governments Annex V.Part 1.42(b)
0370 Credit institutions Annex V.Part 1.42(c)
0380 Other financial corporations Annex V.Part 1.42(d)
0390 Non-financial corporations Annex V.Part 1.42(e)
0400 Households Annex V.Part 1.42(f)
0410 Financial guarantees given IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116
0420 Central banks Annex V.Part 1.42(a)
0430 General governments Annex V.Part 1.42(b)
0440 Credit institutions Annex V.Part 1.42(c)
0450 Other financial corporations Annex V.Part 1.42(d)
0460 Non-financial corporations Annex V.Part 1.42(e)
0470 Households Annex V.Part 1.42(f)
0480 Other Commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116
0490 Central banks Annex V.Part 1.42(a)
0500 General governments Annex V.Part 1.42(b)
0510 Credit institutions Annex V.Part 1.42(c)
0520 Other financial corporations Annex V.Part 1.42(d)
0530 Non-financial corporations Annex V.Part 1.42(e)
0540 Households Annex V.Part 1.42(f)
0550 OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217’
References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
--- --- --- --- --- --- --- --- --- ---
Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Unlikely to pay that are not past-due or past-due ≤ = 90 days Past due > 90 days ≤ = 180 days Past due > 180 days ≤ = 1 year Past due > 1 year ≤ = 2 year Past due > 2 year ≤ = 5 year Past due > 5 year ≤ = 7 years Past due > 7 years Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Of which: Credit-impaired instruments (Stage 3)
0150 0160 0170 0180 0191 0192 0196 0197 0950 0951
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)
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

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