LegalizeRegulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13)
| 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
1. Balance Sheet Statement [Statement of Financial Position]
1.1 Assets
1.2 Liabilities
1.3 Equity
2. Statement of profit or loss
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
8. Breakdown of financial liabilities
8.1 Breakdown of financial liabilities by product and by counterparty sector
8.2 Subordinated financial liabilities
10. Derivatives - Trading and economic hedges
11. Hedge accounting
11.2 Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk
18. Information on performing and non-performing exposures
18.0 Information on performing and non-performing exposures
Reading this document does not replace reading the official text published in the Official Journal of the European Union. We assume no responsibility for any inaccuracies arising from the conversion of the original to this format.
This text is published under EUR-Lex's own terms of reuse, not a Legalize or public-domain licence.
EUR-Lex
Creative Commons Attribution 4.0 International (CC BY 4.0)
© European Union, https://eur-lex.europa.eu — Source: EUR-Lex (Publications Office of the European Union). Reused under the Creative Commons Attribution 4.0 International (CC BY 4.0) licence. Only EU legislation published in the printed Official Journal of the European Union is deemed authentic; consolidated texts are reproduced here for documentation purposes and have been reformatted to Markdown.