LegalizeCommission Implementing Regulation (EU) 2021/451 of 17 December 2020 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Implementing Regulation (EU) No 680/2014 (Text with EEA relevance)
| References | Carrying amount | ||
|---|---|---|---|
| References | Annex V.Part 1.27, 2.271 | ||
| References | 0010 | ||
| 0010 | Derivatives | IFRS 9 Appendix A, Annex V.Part 1.44(e), Part 2.272 | |
| 0020 | Of which: credit institutions | Annex V.Part 1.42(c) | |
| 0030 | Of which: other financial corporations | Annex V.Part 1.42(d) | |
| 0040 | Short positions | IFRS 9.BA7(b); Annex V.Part 1.44(d) | |
| 0050 | Of which: credit institutions | Annex V.Part 1.42(c) | |
| 0060 | Of which: other financial corporations | Annex V.Part 1.42(d) | |
| 0070 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |
| 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 | Households | Annex V.Part 1.42(f) |
20.7.1 Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes
z-axis
Country of residence of the counterparty
| References | *Non-financial corporations Annex V. Part 2.271, 277* | *Non-financial corporations Annex V. Part 2.271, 277* | *Non-financial corporations Annex V. Part 2.271, 277* | *Non-financial corporations Annex V. Part 2.271, 277* | *Non-financial corporations Annex V. Part 2.271, 277* | ||
|---|---|---|---|---|---|---|---|
| References | Gross carrying amount | Accumulated impairment | Accumulated negative changes in fair value due to credit risk on non-performing exposures | ||||
| References | Gross carrying amount | of which: loans and advances subject to impairment | Of which: non-performing | Accumulated impairment | Accumulated negative changes in fair value due to credit risk on non-performing exposures | ||
| References | Annex V.Part 1.34, Part 2.275 | Annex V.Part 2.273 | Annex V.Part 2.275 | Annex V.Part 2.274 | Annex V.Part 2.274 | ||
| References | 0010 | 0011 | 0012 | 0021 | 0022 | ||
| 0010 | A Agriculture, forestry and fishing | NACE Regulation | |||||
| 0020 | B Mining and quarrying | NACE Regulation | |||||
| 0030 | C Manufacturing | NACE Regulation | |||||
| 0040 | D Electricity, gas, steam and air conditioning supply | NACE Regulation | |||||
| 0050 | E Water supply | NACE Regulation | |||||
| 0060 | F Construction | NACE Regulation | |||||
| 0070 | G Wholesale and retail trade | NACE Regulation | |||||
| 0080 | H Transport ans storage | NACE Regulation | |||||
| 0090 | I Accommodation and food service activities | NACE Regulation | |||||
| 0100 | J Information and communication | NACE Regulation | |||||
| 0105 | K Financial and insurance activities | NACE Regulation | |||||
| 0110 | L Real estate activities | NACE Regulation | |||||
| 0120 | M Professional, scientific and technical activities | NACE Regulation | |||||
| 0130 | N Administrative and support service activities | NACE Regulation | |||||
| 0140 | O Public administration and defence, compulsory social security | NACE Regulation | |||||
| 0150 | P Education | NACE Regulation | |||||
| 0160 | Q Human health services and social work activities | NACE Regulation | |||||
| 0170 | R Arts, entertainment and recreation | NACE Regulation | |||||
| 0180 | S Other services | NACE Regulation | |||||
| 0190 | LOANS AND ADVANCES | Annex V.Part 1.32 |
21. Tangible and intangible assets: assets subject to operating lease
| References | Carrying amount | ||
|---|---|---|---|
| References | Annex V.Part 2.278-279 | ||
| References | 0010 | ||
| 0010 | Property plant and equipment | IAS 16.6; IAS 1.54(a) | |
| 0020 | Revaluation model | IAS 17.49; IAS 16.31, 73(a)(d) | |
| 0030 | Cost model | IAS 17.49; IAS 16.30, 73(a)(d) | |
| 0040 | Investment property | IAS 40.IN5; IAS 1.54(b) | |
| 0050 | Fair value model | IAS 17.49; IAS 40.33-55, 76 | |
| 0060 | Cost model | IAS 17.49; IAS 40.56,79(c) | |
| 0070 | Other intangible assets | IAS 38.8, 118 | |
| 0080 | Revaluation model | IAS 17.49; IAS 38.75-87, 124(a)(ii) | |
| 0090 | Cost model | IAS 17.49; IAS 38.74 |
22. Asset management, custody and other service functions
22.1 Fee and commission income and expenses by activity
| References | Current period | ||
|---|---|---|---|
| References | Annex V.Part 2.280 | ||
| IFRS 7.20(c ) | 0010 | ||
| 0010 | Fee and commission income | Annex V.Part 2.281-284 | |
| 0020 | Securities | ||
| 0030 | Issuances | Annex V.Part 2.284(a) | |
| 0040 | Transfer orders | Annex V.Part 2.284(b) | |
| 0050 | Other fee and commission income in relation to securities | Annex V.Part 2.284(c) | |
| 0051 | Corporate Finance | ||
| 0052 | M&A advisory | Annex V.Part 2.284 (e) | |
| 0053 | Treasury services | Annex V.Part 2.284(f) | |
| 0054 | Other fee and commission income in relation to corporate finance activities | Annex V.Part 2.284(g) | |
| 0055 | Fee based advice | Annex V.Part 2.284(h) | |
| 0060 | Clearing and settlement | Annex V.Part 2.284(i) | |
| 0070 | Asset management | Annex V.Part 2.284(j); 285(a) | |
| 0080 | Custody [by type of customer] | Annex V.Part 2.284(j); 285(b) | |
| 0090 | Collective investment | ||
| 0100 | Other fee and commission income in relation to custody services | ||
| 0110 | Central administrative services for collective investment | Annex V.Part 2.284(j); 285(c) | |
| 0120 | Fiduciary transactions | Annex V.Part 2.284(j); 285(d) | |
| 0131 | Payment services | Annex V.Part 2.284(k), 285(e) | |
| 0132 | Current accounts | Annex V.Part 2.284(k), 285(e) | |
| 0133 | Credit cards | Annex V.Part 2.284(k), 285(e) | |
| 0134 | Debit cards and other card payments | Annex V.Part 2.284(k), 285(e) | |
| 0135 | Transfers and other payment orders | Annex V.Part 2.284(k), 285(e) | |
| 0136 | Other fee and commission income in relation to payment services | Annex V.Part 2.284(k), 285(e) | |
| 0140 | Customer resources distributed but not managed [by type of product] | Annex V.Part 2.284 (l); 285(f) | |
| 0150 | Collective investment | ||
| 0160 | Insurance products | ||
| 0170 | Other fee and commission income in relation to customer resources distributed but not managed | ||
| 0180 | Structured Finance | Annex V.Part 2.284(n) | |
| 0190 | Loan servicing activities | Annex V.Part 2.284(o) | |
| 0200 | Loan commitments given | IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(p) | |
| 0210 | Financial guarantees given | IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(p) | |
| 0211 | Loans granted | Annex V.Part 2.284(r) | |
| 0213 | Foreign exchange | Annex V.Part 2.284(s) | |
| 0214 | Commodities | Annex V.Part 2.284(t) | |
| 0220 | Other fee and commission income | Annex V.Part 2.284(u) | |
| 0230 | (Fee and commission expenses) | Annex V.Part 2.281-284 | |
| 0235 | (Securities) | Annex V.Part 2.284(d) | |
| 0240 | (Clearing and settlement) | Annex V.Part 2.284(i) | |
| 0245 | (Asset management) | Annex V.Part 2.284(j); 285(a) | |
| 0250 | (Custody) | Annex V.Part 2.284(j); 285 (b) | |
| 0255 | (Payment services) | Annex V.Part 2.284(k), 285(e) | |
| 0256 | (of which: Credit, Debit and other Cards) | ||
| 0260 | (Loan servicing activities) | Annex V.Part 2.284(o) | |
| 0270 | (Loan commitments received) | Annex V.Part 2.284(q) | |
| 0280 | (Financial guarantees received) | Annex V.Part 2.284(q) | |
| 0281 | (Externally provided distribution of products) | Annex V.Part 2.284(m) | |
| 0282 | (Foreign exchange) | Annex V.Part 2.284(s) | |
| 0290 | (Other fee and commission expenses) | Annex V.Part 2.284(u) |
22.2 Assets involved in the services provided
| References | Amount of the assets involved in the services provided | ||
|---|---|---|---|
| References | Annex V.Part 2.285(g) | ||
| References | 0010 | ||
| 0010 | Asset management [by type of customer] | Annex V.Part 2.285(a) | |
| 0020 | Collective investment | ||
| 0030 | Pension funds | ||
| 0040 | Customer portfolios managed on a discretionary basis | ||
| 0050 | Other investment vehicles | ||
| 0060 | Custody assets [by type of customer] | Annex V.Part 2.285(b) | |
| 0070 | Collective investment | ||
| 0080 | Other | ||
| 0090 | Of which: entrusted to other entities | ||
| 0100 | Central administrative services for collective investment | Annex V.Part 2.285(c) | |
| 0110 | Fiduciary transactions | Annex V.Part 2.285(d) | |
| 0120 | Payment services | Annex V.Part 2.285(e) | |
| 0130 | Customer resources distributed but not managed [by type of product] | Annex V.Part 2.285(f) | |
| 0140 | Collective investment | ||
| 0150 | Insurance products | ||
| 0160 | Other |
23. Loans and advances: additional information
23.1 Loans and advances: Number of instruments
| *Number of instruments (Annex V.Part 2.320)* | *Number of instruments (Annex V.Part 2.320)* | *Number of instruments (Annex V.Part 2.320)* | *Number of instruments (Annex V.Part 2.320)* | *Number of instruments (Annex V.Part 2.320)* | *Number of instruments (Annex V.Part 2.320)* | *Number of instruments (Annex V.Part 2.320)* | *Number of instruments (Annex V.Part 2.320)* | *Number of instruments (Annex V.Part 2.320)* | *Number of instruments (Annex V.Part 2.320)* | *Number of instruments (Annex V.Part 2.320)* | *Number of instruments (Annex V.Part 2.320)* | *Number of instruments (Annex V.Part 2.320)* | *Number of instruments (Annex V.Part 2.320)* | *Number of instruments (Annex V.Part 2.320)* | *Number of instruments (Annex V.Part 2.320)* | *Number of instruments (Annex V.Part 2.320)* | |||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Performing | Performing | Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | |||||
| Unlikely to pay that are not past due or past due <= 90 days | Unlikely to pay that are not past due or past due <= 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | ||||||||||
| of which: Exposures with forbearance measures | of which: Past due > 30 days <= 90 days | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 years <=2 years | Past due > 2 years <=5 years | Past due > 5 years <=7 years | Past due > 7 years | ||||||||
| References | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | 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 | ||
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | 0170 | |||
| 0010 | Loans and advances | Annex V.Part 1.32, 44(a), Part 2.319 | |||||||||||||||||
| 0020 | of which: Households | Annex V.Part 1.42(f) | |||||||||||||||||
| 0030 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | |||||||||||||||||
| 0040 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0050 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | |||||||||||||||||
| 0060 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | |||||||||||||||||
| 0070 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | |||||||||||||||||
| 0080 | Loans and advances in pre-litigation status | Annex V.Part 1.32, 44(a), Part 2.319, 321 | |||||||||||||||||
| 0090 | of which: Households | Annex V.Part 1.42(f) | |||||||||||||||||
| 0100 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | |||||||||||||||||
| 0110 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0120 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | |||||||||||||||||
| 0130 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | |||||||||||||||||
| 0140 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | |||||||||||||||||
| 0150 | Loans and advances in litigation status | Annex V.Part 1.32, 44(a), Part 2.319; 322 | |||||||||||||||||
| 0160 | of which: Households | Annex V.Part 1.42(f) | |||||||||||||||||
| 0170 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | |||||||||||||||||
| 0180 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0190 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | |||||||||||||||||
| 0200 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | |||||||||||||||||
| 0210 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix |
23.2 Loans and advances: Additional information on gross carrying amounts
| *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | |||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Performing | Performing | Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | |||||
| Unlikely to pay that are not past due or past due <= 90 days | Unlikely to pay that are not past due or past due <= 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | ||||||||||
| of which: Exposures with forbearance measures | of which: Past due > 30 days <= 90 days | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 years <=2 years | Past due > 2 years <=5 years | Past due > 5 years <=7 years | Past due > 7 years | ||||||||
| References | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | 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 | ||
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | 0170 | |||
| 0010 | Loans and advances | Annex V.Part 1.32, 44(a), Part 2.319 | |||||||||||||||||
| 0020 | of which: Households | Annex V.Part 1.42(f) | |||||||||||||||||
| 0030 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | |||||||||||||||||
| 0040 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0050 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | |||||||||||||||||
| 0060 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | |||||||||||||||||
| 0070 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | |||||||||||||||||
| 0080 | Loans and advances at cost or at amortised cost | Annex V.Part 1.32, 44(a), Part 2.233 (a), 319 | |||||||||||||||||
| 0090 | of which: Households | Annex V.Part 1.42(f) | |||||||||||||||||
| 0100 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | |||||||||||||||||
| 0110 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0120 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | |||||||||||||||||
| 0130 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | |||||||||||||||||
| 0140 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | |||||||||||||||||
| 0150 | Loans and advances in pre-litigation status | Annex V.Part 1.32, 44(a), Part 2.319, 321 | |||||||||||||||||
| 0160 | of which: Households | Annex V.Part 1.42(f) | |||||||||||||||||
| 0170 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | |||||||||||||||||
| 0180 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0190 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | |||||||||||||||||
| 0200 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | |||||||||||||||||
| 0210 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | |||||||||||||||||
| 0220 | Loans and advances in litigation status | Annex V.Part 1.32, 44(a), Part 2.319, 322 | |||||||||||||||||
| 0230 | of which: Households | Annex V.Part 1.42(f) | |||||||||||||||||
| 0240 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | |||||||||||||||||
| 0250 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0260 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | |||||||||||||||||
| 0270 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | |||||||||||||||||
| 0280 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | |||||||||||||||||
| 0290 | Unsecured loans and advances without guarantees | Annex V.Part 1.32, 44(a), Part 2.319, 323 | |||||||||||||||||
| 0300 | of which: Households | Annex V.Part 1.42(f) | |||||||||||||||||
| 0310 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0320 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | |||||||||||||||||
| 0330 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | |||||||||||||||||
| 0340 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | |||||||||||||||||
| 0350 | Loans and advances with an accumulated coverage ratio > 90% | Annex V.Part 1.32, 44(a), Part 2.319, 324 | |||||||||||||||||
| 0360 | of which: Households | Annex V.Part 1.42(f) | |||||||||||||||||
| 0370 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | |||||||||||||||||
| 0380 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0390 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | |||||||||||||||||
| 0400 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | |||||||||||||||||
| 0410 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix |
23.3 Loans and advances collateralised by immovable property: Breakdown by LTV ratios
| *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | |||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Performing | Performing | Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | |||||
| Unlikely to pay that are not past due or past due <= 90 days | Unlikely to pay that are not past due or past due <= 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | ||||||||||
| of which: Exposures with forbearance measures | of which: Past due > 30 days <= 90 days | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 years <=2 years | Past due > 2 years <=5 years | Past due > 5 years <=7 years | Past due > 7 years | ||||||||
| References | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | 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 | ||
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | 0170 | |||
| 0010 | Loans and advances collateralised by immovable property | Annex V.Part 1.32, 44(a), Part 2.86(a), 87, 319 | |||||||||||||||||
| 0020 | Of which: Loans with a LTV higher than 60% and lower than or equal to 80% | Annex V.Part 2.239x, 325 | |||||||||||||||||
| 0030 | Of which: Loans with a LTV higher than 80% and lower than or equal to 100% | Annex V.Part 2.239x, 325 | |||||||||||||||||
| 0040 | Of which: Loans with a LTV higher than 100% | Annex V.Part 2.239x, 325 | |||||||||||||||||
| 0050 | Loans and advances to small and medium-sized enterprises (NFCs) collateralised by commercial immovable property | Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 319; SME Art 1 2(a) | |||||||||||||||||
| 0060 | Of which: Loans with a LTV higher than 60% and lower than or equal to 80% | Annex V.Part 2.239x, 325 | |||||||||||||||||
| 0070 | Of which: Loans with a LTV higher than 80% and lower than or equal to 100% | Annex V.Part 2.239x, 325 | |||||||||||||||||
| 0080 | Of which: Loans with a LTV higher than 100% | Annex V.Part 2.239x, 325 | |||||||||||||||||
| 0090 | Loans and advances to non-financial corporations (NFCs) other than SMEs collateralised by commercial immovable property | Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 319; SME Art 1 2(a) | |||||||||||||||||
| 0100 | Of which: Loans with a LTV higher than 60% and lower than or equal to 80% | Annex V.Part 2.239x, 325 | |||||||||||||||||
| 0110 | Of which: Loans with a LTV higher than 80% and lower than or equal to 100% | Annex V.Part 2.239x, 325 | |||||||||||||||||
| 0120 | Of which: Loans with a LTV higher than 100% | Annex V.Part 2.239x, 325 | |||||||||||||||||
| 0130 | Commercial Real Estate loans to small and medium-sized enterprises (NFCs) collateralised by immovable property | Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 239ix, 319; SME Art 1 2(a) | |||||||||||||||||
| 0140 | Of which: Loans with a LTV higher than 60% and lower than or equal to 80% | Annex V.Part 2.239x, 325 | |||||||||||||||||
| 0150 | Of which: Loans with a LTV higher than 80% and lower than or equal to 100% | Annex V.Part 2.239x, 325 | |||||||||||||||||
| 0160 | Of which: Loans with a LTV higher than 100% | Annex V.Part 2.239x, 325 | |||||||||||||||||
| 0170 | Commercial Real Estate loans to non-financial corporations (NFCs) other than SMEs collateralised by immovable property | Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 239ix, 319; SME Art 1 2(a) | |||||||||||||||||
| 0180 | Of which: Loans with a LTV higher than 60% and lower than or equal to 80% | Annex V.Part 2.239x, 325 | |||||||||||||||||
| 0190 | Of which: Loans with a LTV higher than 80% and lower than or equal to 100% | Annex V.Part 2.239x, 325 | |||||||||||||||||
| 0200 | Of which: Loans with a LTV higher than 100% | Annex V.Part 2.239x, 325 |
23.4 Loans and advances: Additional information on accumulated impairments and accumulated negative changes in fair value due to credit risk
| *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | |||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Performing | Performing | Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | |||||
| Unlikely to pay that are not past due or past due <= 90 days | Unlikely to pay that are not past due or past due <= 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | ||||||||||
| of which: Exposures with forbearance measures | of which: Past due > 30 days <= 90 days | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 years <=2 years | Past due > 2 years <=5 years | Past due > 5 years <=7 years | Past due > 7 years | ||||||||
| References | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2. 222, 235, 237(f) | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | 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 | ||
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | 0170 | |||
| 0010 | Loans and advances | Annex V.Part 1.32, 44(a), Part 2.319 | |||||||||||||||||
| 0020 | of which: Households | Annex V.Part 1.42(f) | |||||||||||||||||
| 0030 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | |||||||||||||||||
| 0040 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0050 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | |||||||||||||||||
| 0060 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | |||||||||||||||||
| 0070 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | |||||||||||||||||
| 0080 | Loans and advances at cost or at amortised cost | Annex V.Part 1.32, 44(a), Part 2.233 (a), 319 | |||||||||||||||||
| 0090 | of which: Households | Annex V.Part 1.42(f) | |||||||||||||||||
| 0100 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | |||||||||||||||||
| 0110 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0120 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | |||||||||||||||||
| 0130 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | |||||||||||||||||
| 0140 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | |||||||||||||||||
| 0150 | Unsecured loans and advances without guarantees | Annex V.Part 1.32, 44(a), Part 2.319, 323 | |||||||||||||||||
| 0160 | of which: Households | Annex V.Part 1.42(f) | |||||||||||||||||
| 0170 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0180 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | |||||||||||||||||
| 0190 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | |||||||||||||||||
| 0200 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix |
23.5 Loans and advances: Collateral received and financial guarantees received
| *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | |||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Performing | Performing | Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | |||||
| Unlikely to pay that are not past due or past due <= 90 days | Unlikely to pay that are not past due or past due <= 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | ||||||||||
| of which: Exposures with forbearance measures | of which: Past due > 30 days <= 90 days | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 years <=2 years | Past due > 2 years <=5 years | Past due > 5 years <=7 years | Past due > 7 years | ||||||||
| References | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | 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 | ||
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | 0170 | |||
| 0010 | Financial guarantees received on loans and advances | Annex V.Part 2.319, 326 | |||||||||||||||||
| 0020 | of which: Households | Annex V.Part 1.42(f) | |||||||||||||||||
| 0030 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | |||||||||||||||||
| 0040 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0050 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | |||||||||||||||||
| 0060 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | |||||||||||||||||
| 0070 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | |||||||||||||||||
| 0080 | Collateral received on loans and advances | Annex V.Part 2.319, 326 | |||||||||||||||||
| 0090 | of which: Households | Annex V.Part 1.42(f) | |||||||||||||||||
| 0100 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | |||||||||||||||||
| 0110 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0120 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | |||||||||||||||||
| 0130 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | |||||||||||||||||
| 0140 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | |||||||||||||||||
| 0150 | Immovable property collateral received on loans and advances | Annex V.Part 2.319, 326 | |||||||||||||||||
| 0160 | of which: Households | Annex V.Part 1.42(f) | |||||||||||||||||
| 0170 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | |||||||||||||||||
| 0180 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0190 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | |||||||||||||||||
| 0200 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | |||||||||||||||||
| 0210 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | |||||||||||||||||
| 0220 | Memorandum item: Collateral received on loans and advances - uncapped amounts | Annex V.Part 2.319, 326, 327 | |||||||||||||||||
| 0230 | of which: Immovable property collateral | Annex V.Part 2.319, 326, 327 |
23.6 Loans and advances: Accumulated partial write-offs
| *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | |||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Performing | Performing | Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | |||||
| Unlikely to pay that are not past due or past due <= 90 days | Unlikely to pay that are not past due or past due <= 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | ||||||||||
| of which: Exposures with forbearance measures | of which: Past due > 30 days <= 90 days | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 years <=2 years | Past due > 2 years <=5 years | Past due > 5 years <=7 years | Past due > 7 years | ||||||||
| References | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | 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 | ||
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | 0170 | |||
| 0010 | Loans and advances | Annex V.Part 1.32, 44(a), Part 2.319 | |||||||||||||||||
| 0020 | of which: Households | Annex V.Part 1.42(f) | |||||||||||||||||
| 0030 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | |||||||||||||||||
| 0040 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0050 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | |||||||||||||||||
| 0060 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | |||||||||||||||||
| 0070 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix |
24. Loans and advances: Flows of non performing exposures, impairment & write offs since the end of the last financial year
24.1 Loans and advances: Inflows and outflows of non-performing exposures
| References | *Gross Carrying amount (Annex V. Part 1.34)* | *Gross Carrying amount (Annex V. Part 1.34)* | *Gross Carrying amount (Annex V. Part 1.34)* | *Gross Carrying amount (Annex V. Part 1.34)* | *Gross Carrying amount (Annex V. Part 1.34)* | *Gross Carrying amount (Annex V. Part 1.34)* | *Gross Carrying amount (Annex V. Part 1.34)* | ||
|---|---|---|---|---|---|---|---|---|---|
| References | Non-performing exposures - loans and advances | Non-performing exposures - loans and advances | Non-performing exposures - loans and advances | Non-performing exposures - loans and advances | Non-performing exposures - loans and advances | Non-performing exposures - loans and advances | Non-performing exposures - loans and advances | ||
| References | of which: Households | of which: Households | of which: Non-financial corporations | of which: Non-financial corporations | of which: Non-financial corporations | of which: Non-financial corporations | |||
| References | of which: Loans collateralised by residential immovable property | of which: SMEs | of which: SMEs | of which: CRE loans to NFCs other than SMEs | |||||
| References | of which: Loans collateralised by residential immovable property | of which: Commercial Real Estate (CRE) loans | of which: CRE loans to NFCs other than SMEs | ||||||
| References | Annex V.Part 1.32, 34, Part 2.213-216, 223-239 | Annex V.Part 1.42(f), 44(a) | Annex V.Part 2.86(a), 87 | Annex V.Part 1.42(e), 44(a) | SME Art 1 2(a) | SME Art 1 2(a), Annex V.Part 2.239ix | Annex V.Part 2.239ix | ||
| References | 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | ||
| 0010 | Opening balance | Annex V.Part 2.328 | |||||||
| 0020 | Inflows | Annex V.Part 2.239ii, 239iii, 239vi, 329 | |||||||
| 0030 | Inflow due to reclassification from performing not forborne | Annex V.Part 2.239ii, 239iii, 239vi, 329 | |||||||
| 0040 | Inflow due to reclassification from performing forborne | Annex V.Part 2.239ii, 239iii, 239vi, 329 | |||||||
| 0050 | of which: reclassified from performing forborne exposures under probation previously reclassified from non-performing | Annex V.Part 2.239ii, 239iii, 239vi, 329(b) | |||||||
| 0060 | Inflow due to purchase of exposures | Annex V.Part 2.239ii, 239iii, 239vi, 329 | |||||||
| 0070 | Inflow due to accrued interest | Annex V.Part 2.239ii, 239iii, 239vi, 329 (a) | |||||||
| 0080 | Inflow due to other reasons | Annex V.Part 2.239ii, 239iii, 239vi, 329 (c) | |||||||
| 0090 | Of which: Inflow more than once | Annex V.Part 2.239ii, 239iii, 239vi, 330 (a) | |||||||
| 0100 | Of which: Inflow of exposures granted in the past 24 months | Annex V.Part 2.239ii, 239iii, 239vi, 330 (b) | |||||||
| 0110 | Of which: Inflow of exposures granted during the period | Annex V.Part 2.239ii, 239iii, 239vi, 330 (b) | |||||||
| 0120 | Outflows | Annex V.Part 2.239iii-239v, 331, 332 | |||||||
| 0130 | Outflow due to reclassification as performing not forborne | Annex V.Part 2.239iii-239v(a), 331, 332 | |||||||
| 0140 | Outflow due to reclassification as performing forborne | Annex V.Part 2.239iii-239v(a), 331, 332 | |||||||
| 0150 | Outflow due to partial or total loan repayment | Annex V.Part 2.239iii-239v(b), 331, 332 | |||||||
| 0160 | Outflow due to collateral liquidations | Annex V.Part 2.239iii-239v(c), 331, 332 | |||||||
| 0170 | Net cumulated recoveries from collateral liquidation | Annex V.Part 2.333 | |||||||
| 0180 | of which: Write-offs in the context of collateral liquidations | Annex V.Part 2.239iii-239v(c) | |||||||
| 0190 | Outflow due to taking possession of collateral | Annex V.Part 2.239iii-239v(d), 331, 332 | |||||||
| 0200 | Net cumulated recoveries from taking possession of collateral | Annex V.Part 2.333 | |||||||
| 0210 | of which: Write-offs in the context of taking possession of collateral | Annex V.Part 2.239iii-239v(d) | |||||||
| 0220 | Outflow due to sale of instruments | Annex V.Part 2.239iii-239v(e), 331, 332 | |||||||
| 0230 | Net cumulated recoveries from sale of instruments | Annex V.Part 2.333 | |||||||
| 0240 | of which: Write-offs in the context of sale of instruments | Annex V.Part 2.239iii-239v(e) | |||||||
| 0250 | Outflow due to risk transfers | Annex V.Part 2.239iii-239v(f), 331, 332 | |||||||
| 0260 | Net cumulated recoveries from risk transfers | Annex V.Part 2.333 | |||||||
| 0270 | of which: Write-offs in the context of risk transfers | Annex V.Part 2.239iii-239v(f) | |||||||
| 0280 | Outflow due to write-offs | Annex V.Part 2.239iii-239v(g), 331, 332 | |||||||
| 0290 | Outflow due to reclassification as held for sale | Annex V.Part 2.239iii-239vi, 331, 332 | |||||||
| 0300 | Outflow due to other reasons | Annex V.Part 2.239iii-239v(h), 331, 332 | |||||||
| 0310 | Of which: Outflow of non-performing exposures that became non-performing during the period | Annex V.Part 2.334 | |||||||
| 0320 | Closing balance | Annex V.Part 2.328 |
24.2 Loans and advances: Flow of impairments and accumulated negative changes in fair value due to credit risk on non-performing exposures
| References | Accumulated impairment and accumulated negative changes in fair value due to credit risk | Accumulated impairment and accumulated negative changes in fair value due to credit risk | Accumulated impairment and accumulated negative changes in fair value due to credit risk | Accumulated impairment and accumulated negative changes in fair value due to credit risk | Accumulated impairment and accumulated negative changes in fair value due to credit risk | Accumulated impairment and accumulated negative changes in fair value due to credit risk | Accumulated impairment and accumulated negative changes in fair value due to credit risk | ||
|---|---|---|---|---|---|---|---|---|---|
| References | Non-performing exposures - loans and advances | Non-performing exposures - loans and advances | Non-performing exposures - loans and advances | Non-performing exposures - loans and advances | Non-performing exposures - loans and advances | Non-performing exposures - loans and advances | Non-performing exposures - loans and advances | ||
| References | of which: Households | of which: Households | of which: Non-financial corporations | of which: Non-financial corporations | of which: Non-financial corporations | of which: Non-financial corporations | |||
| References | of which: Loans collateralised by residential immovable property | of which: SMEs | of which: SMEs | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | |||||
| References | of which: Loans collateralised by residential immovable property | of which: Commercial Real Estate (CRE) loans | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | ||||||
| References | Annex V.Part 1.32, Part 2.69-71, 213-216, 223-239 | Annex V.Part 1.42(f), 44(a) | Annex V.Part 2.86(a), 87 | Annex V.Part 1.42(e), 44(a) | SME Art 1 2(a) | SME Art 1 2(a), Annex V.Part 2.239ix | Annex V.Part 2.239ix | ||
| References | 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | ||
| 0010 | Opening balance | Annex V.Part 2.335 | |||||||
| 0020 | Increases during the period | Annex V.Part 2.336 | |||||||
| 0030 | Of which: impairments against interest accrued | Annex V.Part 2.337 | |||||||
| 0040 | Decreases during the period | Annex V.Part 2.338 | |||||||
| 0050 | Of which: Reversal of impairment and negative changes in fair value due to credit risk | Annex V.Part 2.339(a) | |||||||
| 0060 | Of which: Release of allowances due to unwinding process | Annex V.Part 2.339(b) | |||||||
| 0070 | Closing balance | Annex V.Part 2.335 |
24.3 Loans and advances: Write-offs of non-performing exposures during the period
| References | Gross Carrying amount | Gross Carrying amount | Gross Carrying amount | Gross Carrying amount | Gross Carrying amount | Gross Carrying amount | Gross Carrying amount | ||
|---|---|---|---|---|---|---|---|---|---|
| References | Non-performing exposures - Loans and advances | Non-performing exposures - Loans and advances | Non-performing exposures - Loans and advances | Non-performing exposures - Loans and advances | Non-performing exposures - Loans and advances | Non-performing exposures - Loans and advances | Non-performing exposures - Loans and advances | ||
| References | of which: Households | of which: Households | of which: Non-financial corporations | of which: Non-financial corporations | of which: Non-financial corporations | of which: Non-financial corporations | |||
| References | of which: Loans collateralised by residential immovable property | Of which: SMEs | Of which: SMEs | Of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | |||||
| References | of which: Loans collateralised by residential immovable property | Of which:Commercial Real Estate (CRE) loans to SMEs | Of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | ||||||
| References | Annex V.Part 1.32, 34, Part 2.213-216, 223-239 | Annex V.Part 1.42(f), 44(a) | Annex V.Part 2.86(a), 87 | Annex V.Part 1.42(e), 44(a) | SME Art 1 2(a) | SME Art 1 2(a), Annex V.Part 2.239ix | Annex V.Part 2.239ix | ||
| References | 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | ||
| 0010 | Write-offs during the period | Annex V.Part 2.340 | |||||||
| 0020 | Of which: Debt forgiveness | Annex V.Part 2.340 |
25. Collateral obtained by taking possession and execution processes
25.1 Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Inflows and outflows
| References | Debt balance reduction | Debt balance reduction | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| References | Debt balance reduction | Debt balance reduction | Time passed since recognition in balance sheet | Time passed since recognition in balance sheet | Time passed since recognition in balance sheet | Time passed since recognition in balance sheet | Time passed since recognition in balance sheet | Time passed since recognition in balance sheet | Of which: Non-current assets held-for-sale | Of which: Non-current assets held-for-sale | ||||
| References | Debt balance reduction | Debt balance reduction | <= 2 years | <= 2 years | > 2 years <= 5 years | > 2 years <= 5 years | > 5 years | > 5 years | Of which: Non-current assets held-for-sale | Of which: Non-current assets held-for-sale | ||||
| References | Gross carrying amount | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Value at initial recognition | Carrying amount | Value at initial recognition | Carrying amount | Value at initial recognition | Carrying amount | Value at initial recognition | Carrying amount | Value at initial recognition | Carrying amount | ||
| References | Annex V.Part 1.34, Part 2.343 | Annex V.Part 2.69-71, 343 | Annex V.Part 2.175, 175i, 344 | Annex V.Part 1.27, Part 2.175 | Annex V.Part 2.175, 175i, 348 | Annex V.Part 1.27, Part 2.175, 348 | Annex V.Part 2.175, 175i, 348 | Annex V.Part 1.27, Part 2.175, 348 | Annex V.Part 2.175, 175i, 348 | Annex V.Part 1.27, Part 2.175, 348 | IFRS 5.6, Annex V.Part 2.175, 175i, 344 | IFRS 5.6, Annex V.Part 1.27, Part 2.175 | ||
| References | 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | ||
| 0010 | Opening balance | Annex V.Part 2.341, 342 | ||||||||||||
| 0020 | Inflows of collateral during the period | Annex V.Part 2.345, 349 | ||||||||||||
| 0030 | Inflow due to new collateral obtained by taking possession | Annex V.Part 2.345, 349 | ||||||||||||
| 0040 | Inflow due to positive changes in value | Annex V.Part 2.345, 349 | ||||||||||||
| 0050 | Outflows of collateral during the period | Annex V.Part 2.346, 349 | ||||||||||||
| 0060 | Outflow for which cash was collected | Annex V.Part 2.347, 349 | ||||||||||||
| 0070 | Cash collected net of costs | Annex V.Part 2.347 | ||||||||||||
| 0080 | Profits/(-) losses from sale of collateral obtained by taking possession | Annex V.Part 2.347 | ||||||||||||
| 0090 | Outflow with replacement by financial instrument | Annex V.Part 2.346, 349 | ||||||||||||
| 0100 | Financing granted | Annex V.Part 2.347 | ||||||||||||
| 0110 | Outflow due to negative changes in value | Annex V.Part 2.346, 349 | ||||||||||||
| 0120 | Closing balance | Annex V.Part 2.341, 342 |
25.2 Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Type of collateral obtained
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