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)
| Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Gross carrying amount / Nominal amount | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | 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* | *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119* | *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119* | *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119* | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Performing | Performing | Performing | 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 | Non-performing | Performing exposures - Accumulated impairment and provisions | Performing exposures - Accumulated impairment and provisions | Performing exposures - Accumulated impairment and provisions | Performing exposures - Accumulated impairment and provisions | Performing exposures - Accumulated impairment and provisions | Non-performing exposures - 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 | Non-performing exposures - 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 | Non-performing exposures - 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 | Non-performing exposures - 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 | Non-performing exposures - 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 | Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Collateral received and financial guarantees received | Collateral received and financial guarantees received | Collateral received and financial guarantees received | Collateral received and financial guarantees received | ||||||
| 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 | Unlikely to pay that are not past-due or past-due < = 90 days | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 year <= 2 years | Past due > 2 year <= 5 years | Past due > 5 year <= 7 years | Past due > 7 years | Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Of which: defaulted | of which: Credit-impaired instruments (Stage 3) | of which: purchased or originated credit-impaired financial assets | of which: impaired | 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 | Unlikely to pay that are not past-due or past-due < = 90 days | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 year < = 2 year | Past due > 2 year < = 5 year | Past due > 5 year <= 7 years | Past due > 7 years | Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Of which: Credit-impaired instruments (Stage 3) | of which: purchased or originated credit-impaired financial assets | Collateral received on performing exposues | Collateral received on non-performing exposues | Financial guarantees received on performing exposures | Financial guarantees received on non-performing exposures | ||||||||||
| 0010 | 0020 | 0030 | 0055 | 0056 | 0057 | 0058 | 0060 | 0070 | 0080 | 0090 | 0101 | 0102 | 0106 | 0107 | 0109 | 0110 | 0121 | 0900 | 0122 | 0130 | 0140 | 0910 | 0141 | 0142 | 0143 | 0150 | 0160 | 0170 | 0180 | 0191 | 0192 | 0196 | 0197 | 0950 | 0951 | 0952 | 0201 | 0200 | 0205 | 0210 | ||||
| References National GAAP compatible IFRS | 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) | CRR Art. 47a (3); Annex V. Part 2. 213-216, 223-239 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) | CRR art 178; Annex V.Part 2.237(b) | IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a) | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e) | Annex V. Part 2. 238 | Annex V. Part 2. 238 | Annex V. Part 2. 222, 235, 237(f) | IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d) | IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e) | Annex V. Part 2. 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) | IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a) | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e) | Annex V. Part 2. 239 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | ||||
| References National GAAP based on BAD | 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 | CRR Art. 47a (3); Annex V. Part 2. 213-216, 223-239 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | CRR art 178; Annex V.Part 2.237(b) | CRR art 4(95); Annex V.Part 2.237(a) | Annex V. Part 2. 238 | Annex V. Part 2. 238 | Annex V. Part 2. 222, 235 | 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 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | |||||||||||||||
| 0005 | Cash balances at central banks and other demand deposits | BAD art 13(2); Annex V.Part 2.2, 3 | Annex V.Part 2.2, 3 | |||||||||||||||||||||||||||||||||||||||||
| 0010 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | |||||||||||||||||||||||||||||||||||||||||
| 0020 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | |||||||||||||||||||||||||||||||||||||||||
| 0030 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | |||||||||||||||||||||||||||||||||||||||||
| 0040 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |||||||||||||||||||||||||||||||||||||||||
| 0050 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |||||||||||||||||||||||||||||||||||||||||
| 0060 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||||||||||||||||||||||||||
| 0070 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | |||||||||||||||||||||||||||||||||||||||||
| 0080 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | |||||||||||||||||||||||||||||||||||||||||
| 0090 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | |||||||||||||||||||||||||||||||||||||||||
| 0100 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |||||||||||||||||||||||||||||||||||||||||
| 0110 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |||||||||||||||||||||||||||||||||||||||||
| 0120 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||||||||||||||||||||||||||
| 0130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | |||||||||||||||||||||||||||||||||||||||||
| 0140 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | |||||||||||||||||||||||||||||||||||||||||
| 0150 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||||||||||||||||||||||||||
| 0160 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | |||||||||||||||||||||||||||||||||||||||||
| 0170 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | |||||||||||||||||||||||||||||||||||||||||
| 0180 | DEBT INSTRUMENTS AT COST OR AT AMORTISED COST | Annex V.Part 2.233(a) | Annex V.Part 2.233(a) | |||||||||||||||||||||||||||||||||||||||||
| 0181 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | |||||||||||||||||||||||||||||||||||||||||
| 0182 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | |||||||||||||||||||||||||||||||||||||||||
| 0183 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | |||||||||||||||||||||||||||||||||||||||||
| 0184 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |||||||||||||||||||||||||||||||||||||||||
| 0185 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |||||||||||||||||||||||||||||||||||||||||
| 0186 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||||||||||||||||||||||||||
| 0191 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | |||||||||||||||||||||||||||||||||||||||||
| 0192 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | |||||||||||||||||||||||||||||||||||||||||
| 0193 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | |||||||||||||||||||||||||||||||||||||||||
| 0194 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |||||||||||||||||||||||||||||||||||||||||
| 0195 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |||||||||||||||||||||||||||||||||||||||||
| 0196 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||||||||||||||||||||||||||
| 0900 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | |||||||||||||||||||||||||||||||||||||||||
| 0903 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | |||||||||||||||||||||||||||||||||||||||||
| 0197 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||||||||||||||||||||||||||
| 0910 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | |||||||||||||||||||||||||||||||||||||||||
| 0913 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | |||||||||||||||||||||||||||||||||||||||||
| 0201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(b) | Annex V.Part 2.233(b) | |||||||||||||||||||||||||||||||||||||||||
| 0211 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | |||||||||||||||||||||||||||||||||||||||||
| 0212 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | |||||||||||||||||||||||||||||||||||||||||
| 0213 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | |||||||||||||||||||||||||||||||||||||||||
| 0214 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |||||||||||||||||||||||||||||||||||||||||
| 0215 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |||||||||||||||||||||||||||||||||||||||||
| 0216 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||||||||||||||||||||||||||
| 0221 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | |||||||||||||||||||||||||||||||||||||||||
| 0222 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | |||||||||||||||||||||||||||||||||||||||||
| 0223 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | |||||||||||||||||||||||||||||||||||||||||
| 0224 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |||||||||||||||||||||||||||||||||||||||||
| 0225 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |||||||||||||||||||||||||||||||||||||||||
| 0226 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||||||||||||||||||||||||||
| 0920 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | |||||||||||||||||||||||||||||||||||||||||
| 0923 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | |||||||||||||||||||||||||||||||||||||||||
| 0227 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||||||||||||||||||||||||||
| 0930 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | |||||||||||||||||||||||||||||||||||||||||
| 0933 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | |||||||||||||||||||||||||||||||||||||||||
| 0231 | DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(c), 234 | Annex V.Part 2.233(c), 234 | |||||||||||||||||||||||||||||||||||||||||
| 0330 | DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING | Annex V.Part 2.217 | Annex V.Part 2.217 | |||||||||||||||||||||||||||||||||||||||||
| 0335 | DEBT INSTRUMENTS HELD FOR SALE | Annex V.Part 2.220 | ||||||||||||||||||||||||||||||||||||||||||
| 0340 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 | |||||||||||||||||||||||||||||||||||||||||
| 0350 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | |||||||||||||||||||||||||||||||||||||||||
| 0360 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | |||||||||||||||||||||||||||||||||||||||||
| 0370 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |||||||||||||||||||||||||||||||||||||||||
| 0380 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |||||||||||||||||||||||||||||||||||||||||
| 0390 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||||||||||||||||||||||||||
| 0400 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||||||||||||||||||||||||||
| 0410 | Financial guarantees given | CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114 | IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 | |||||||||||||||||||||||||||||||||||||||||
| 0420 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | |||||||||||||||||||||||||||||||||||||||||
| 0430 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | |||||||||||||||||||||||||||||||||||||||||
| 0440 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |||||||||||||||||||||||||||||||||||||||||
| 0450 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |||||||||||||||||||||||||||||||||||||||||
| 0460 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||||||||||||||||||||||||||
| 0470 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||||||||||||||||||||||||||
| 0480 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 | |||||||||||||||||||||||||||||||||||||||||
| 0490 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | |||||||||||||||||||||||||||||||||||||||||
| 0500 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | |||||||||||||||||||||||||||||||||||||||||
| 0510 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |||||||||||||||||||||||||||||||||||||||||
| 0520 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |||||||||||||||||||||||||||||||||||||||||
| 0530 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||||||||||||||||||||||||||
| 0540 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||||||||||||||||||||||||||
| 0550 | OFF-BALANCE SHEET EXPOSURES | Annex V.Part 2.217 | Annex V.Part 2.217 |
18.1 Inflows and outflows of non-performing exposures - loans and advances by counterparty sector
| References National GAAP based on BAD | References National GAAP compatible IFRS | Gross carrying amount of loans and advances | Gross carrying amount of loans and advances | ||
|---|---|---|---|---|---|
| References National GAAP based on BAD | References National GAAP compatible IFRS | Inflows to non-performing exposures | (-) Outflows from non-performing exposures | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | 0010 | 0020 | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | Annex V. Part 2.213-216, 224-234, 239i-239iii, 239vi | Annex V. Part 2.213-216, 224-234, 239i, 239iv- 239vi | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | Annex V. Part 2.213-216, 224-234, 239i-239iii, 239vi | Annex V. Part 2.213-216, 224-234, 239i, 239iv- 239vi | ||
| 0010 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||
| 0020 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||
| 0030 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||
| 0040 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||
| 0050 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||
| 0060 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | ||
| 0070 | Of which: Commercial real estate (CRE) loans to small and medium-sized enterprises | SME Art 1 2(a); Annex V.Part 2.239vii (a), 239ix | SME Art 1 2(a); Annex V.Part 2.239vii (a), 239ix | ||
| 0080 | Of which: Commercial real estate (CRE) loans to non-financial corporations other than SMEs | Annex V.Part 2.239vii (a), 239ix | Annex V.Part 2.239vii (a), 239ix | ||
| 0090 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 239vii (b) | Annex V.Part 2.86(a), 87, 239vii (b) | ||
| 0100 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||
| 0110 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 239vii (b) | Annex V.Part 2.86(a), 87, 239vii (b) | ||
| 0120 | Of which: Credit for consumption | Annex V.Part 2.88(a), 239vii (c) | Annex V.Part 2.88(a), 239vii (c) | ||
| 0130 | LOANS AND ADVANCES OTHER THAN HELD FOR TRADING OR TRADING | Annex V.Part 2.217 | Annex V.Part 2.217 | ||
| 0140 | LOANS AND ADVANCES HELD FOR SALE | Annex V.Part 2.220 | |||
| 0150 | TOTAL INFLOWS / OUTFLOWS |
18.2 Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property
| References National GAAP based on BAD | References National GAAP compatible IFRS | Gross carrying amount | Gross carrying amount | Gross carrying amount | Gross carrying amount | Gross carrying amount | Gross carrying amount | Gross carrying amount | Gross carrying amount | Gross carrying amount | Gross carrying amount | Gross carrying amount | Gross carrying amount | Gross carrying amount | Gross carrying amount | Gross carrying amount | Gross carrying amount | Gross carrying amount | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Accumulated impairment, accumulated negative changes in fair value due to credit risk | *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119* | *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119* | *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119* | *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119* | |||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| References National GAAP based on BAD | References National GAAP compatible IFRS | of which: exposures with forbearance measures | Performing | Performing | Performing | Performing | Performing | Non-performing | Non-performing | Non-performing | Non-performing | Non-performing | Non-performing | Non-performing | Non-performing | Non-performing | Non-performing | Of which: Exposures with forbearance measures | Performing exposures - Accumulated impairments | Non-performing exposures - 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 | Non-performing exposures - 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 | Non-performing exposures - 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 | Non-performing exposures - 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 | Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Collateral received and financial guarantees received | Collateral received and financial guarantees received | Collateral received and financial guarantees received | Collateral received and financial guarantees received | ||||||
| References National GAAP based on BAD | References National GAAP compatible IFRS | of which: exposures with forbearance measures | Not past due or Past due <= 30 days | Past due > 30 days <= 90 days | of which: performing exposures with forbearance measures | 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: defaulted | Of which: Non-performing exposures with forbearance measures | Of which: Exposures with forbearance measures | Performing exposures - Accumulated impairments | Of which: Performing exposures with forbearance measures | 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: Non-performing exposures with forbearance measures | Collateral received on performing exposues | Collateral received on non-performing exposues | Financial guarantees received on performing exposures | Financial guarantees received on non-performing exposures | |||||||||
| References National GAAP based on BAD | References National GAAP compatible IFRS | of which: exposures with forbearance measures | Not past due or Past due <= 30 days | Past due > 30 days <= 90 days | of which: performing exposures with forbearance measures | of which: Performing forborne exposures under probation reclassified from 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: defaulted | Of which: Non-performing exposures with forbearance measures | Of which: Exposures with forbearance measures | Performing exposures - Accumulated impairments | Of which: Performing exposures with forbearance measures | 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: Non-performing exposures with forbearance measures | Collateral received on performing exposues | Collateral received on non-performing exposues | Financial guarantees received on performing exposures | Financial guarantees received on non-performing exposures | ||||||||
| References National GAAP based on BAD | References National GAAP compatible IFRS | 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | 0170 | 0180 | 0190 | 0200 | 0210 | 0220 | 0230 | 0240 | 0250 | 0260 | 0270 | 0280 | 0290 | 0300 | 0310 | 0320 | 0330 | 0340 | |||
| References National GAAP based on BAD | References National GAAP compatible IFRS | Annex V. Part 1.34, Part 2.118, 221 | Annex V. Part 1.34, Part 2. 118, 240-245, 251-258 | Annex V. Part 2. 213-216, 223-239 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 256, 259-262 | Annex V. Part 2. 256(b), 261 | Annex V. Part 2. 213-216, 223-239 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | CRR art 178; Annex V.Part 2.237(b) | Annex V. Part 2. 259-263 | Annex V. Part 2. 238 | Annex V. Part 2. 267 | Annex V. Part 2. 238 | Annex V. Part 2. 207 | 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 | Annex V. Part 2. 207 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | |||
| References National GAAP based on BAD | References National GAAP compatible IFRS | Annex V. Part 1.34, Part 2.118, 221 | Annex V. Part 1.34, Part 2. 118, 240-245, 251-255 | Annex V. Part 2. 213-216, 223-239 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 256, 259-262 | Annex V. Part 2. 256(b), 261 | Annex V. Part 2. 213-216, 223-239 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | CRR art 178; Annex V.Part 2.237(b) | Annex V. Part 2. 259-263 | Annex V. Part 2. 238 | Annex V. Part 2. 267 | Annex V. Part 2. 238 | Annex V. Part 2. 207 | 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 | Annex V. Part 2. 207 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | |||
| 0010 | Non-finan-cial corpo-rations | Commercial real estate (CRE) loans to small and medium-sized enterprises | SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii | SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii | ||||||||||||||||||||||||||||||||||
| 0020 | Non-finan-cial corpo-rations | Commercial real estate (CRE) loans to non-financial corporations other than SMEs | Annex V.Part 2.239vi (a), 239vii | Annex V.Part 2.239vi (a), 239vii | ||||||||||||||||||||||||||||||||||
| 0030 | Non-finan-cial corpo-rations | Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 239vi (b) | Annex V.Part 2.86(a), 87, 239vi (b) | ||||||||||||||||||||||||||||||||||
| 0040 | Non-finan-cial corpo-rations | Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% | Annex V.Part 2.86(a), 87, 239vi (b), 239viii | Annex V.Part 2.86(a), 87, 239vi (b), 239viii | ||||||||||||||||||||||||||||||||||
| 0050 | Non-finan-cial corpo-rations | Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% | Annex V.Part 2.86(a), 87, 239vi (b), 239viii | Annex V.Part 2.86(a), 87, 239vi (b), 239viii | ||||||||||||||||||||||||||||||||||
| 0060 | Non-finan-cial corpo-rations | Of which: Loans with LTV ratio higher than 100% | Annex V.Part 2.86(a), 87, 239vi (b), 239viii | Annex V.Part 2.86(a), 87, 239vi (b), 239viii | ||||||||||||||||||||||||||||||||||
| 0070 | House-holds | Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 239vi (b) | Annex V.Part 2.86(a), 87, 239vi (b) | ||||||||||||||||||||||||||||||||||
| 0080 | House-holds | Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% | Annex V.Part 2.86(a), 87, 239vi (b), 239viii | Annex V.Part 2.86(a), 87, 239vi (b), 239viii | ||||||||||||||||||||||||||||||||||
| 0090 | House-holds | Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% | Annex V.Part 2.86(a), 87, 239vi (b), 239viii | Annex V.Part 2.86(a), 87, 239vi (b), 239viii | ||||||||||||||||||||||||||||||||||
| 0100 | House-holds | Of which: Loans with LTV ratio higher than 100% | Annex V.Part 2.86(a), 87, 239vi (b), 239viii | Annex V.Part 2.86(a), 87, 239vi (b), 239viii |
19. Information forborne exposures
| Gross carrying amount / nominal amount of exposures with forbearance measures | Gross carrying amount / nominal amount of exposures with forbearance measures | Gross carrying amount / nominal amount of exposures with forbearance measures | Gross carrying amount / nominal amount of exposures with forbearance measures | Gross carrying amount / nominal amount of exposures with forbearance measures | Gross carrying amount / nominal amount of exposures with forbearance measures | Gross carrying amount / nominal amount of exposures with forbearance measures | Gross carrying amount / nominal amount of exposures with forbearance measures | Gross carrying amount / nominal amount of exposures with forbearance measures | Gross carrying amount / nominal amount of exposures with forbearance measures | Gross carrying amount / nominal amount of exposures with forbearance measures | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | 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* | *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119* | *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119* | *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119* | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Performing exposures with forbearance measures | Performing exposures with forbearance measures | Performing exposures with forbearance measures | Performing exposures with forbearance measures | Non-performing exposures with forbearance measures | Non-performing exposures with forbearance measures | Non-performing exposures with forbearance measures | Non-performing exposures with forbearance measures | Non-performing exposures with forbearance measures | Non-performing exposures with forbearance measures | 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 | Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk 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 | Collateral received and financial guarantees received | Collateral received and financial guarantees received | Collateral received and financial guarantees received | ||||||
| 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 | Perfoming exposures with forbearance measures - Accumulated impairment and provisions | Instruments with modifications in their terms and conditions | Refinancing | Collateral received on exposures with forbearance measures | Collateral received on exposures with forbearance measures | Financial guarantees received on exposures with forbearance measures | Financial guarantees received on 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 | Perfoming exposures with forbearance measures - Accumulated impairment and provisions | Instruments with modifications in their terms and conditions | Refinancing | Of which: Collateral received on non-performing exposures with forbearance measures | Of which: Financial guarantees received on non-performing exposures with forbearance measures | |||||||||||
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | 0170 | 0175 | 0180 | 0185 | ||||
| References National GAAP compatible IFRS | 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 | 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 | |||
| References National GAAP based on BAD | CRR Art. 47b (1), (2); Annex V. Part 1.34, Part 2. 118, 240-245, 251-255 | Annex V. Part 2. 256, 259-261 | CRR Art. 47b (1); Annex V. Part 2.240, 266 | CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 | CRR Art. 47a (7); Annex V. Part 2. 256, 261 | Annex V. Part 2. 259-263 | CRR Art. 47b (1); Annex V. Part 2.240, 266 | CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 | CRR art 178; Annex V. Part 2.264(b) | CRR art 4(95); Annex V.Part 2.264(a) | CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 | Annex V. Part 2. 267 | Annex V. Part 2. 207 | Annex V. Part 2. 207 | CRR Art. 47b (1); Annex V. Part 2. 240, 267 | CRR Art. 47b (1); Annex V. Part 2. 240, 267 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | |||
| 0005 | Cash balances at central banks and other demand deposits | BAD art 13(2); Annex V.Part 2.2, 3 | Annex V.Part 2.2, 3 | ||||||||||||||||||||
| 0010 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | ||||||||||||||||||||
| 0020 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||||
| 0030 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||||
| 0040 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||||
| 0050 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||||
| 0060 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||||
| 0070 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | ||||||||||||||||||||
| 0080 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||||
| 0090 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||||
| 0100 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||||
| 0110 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||||
| 0120 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||||
| 0130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | ||||||||||||||||||||
| 0140 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||
| 0150 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||||||||||||||||||||
| 0160 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||
| 0170 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | ||||||||||||||||||||
| 0180 | DEBT INSTRUMENTS AT COST OR AT AMORTISED COST | Annex V.Part 2.249(a) | Annex V.Part 2.249(a) | ||||||||||||||||||||
| 0181 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | ||||||||||||||||||||
| 0182 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||||
| 0183 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||||
| 0184 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||||
| 0185 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||||
| 0186 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||||
| 0191 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | ||||||||||||||||||||
| 0192 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||||
| 0193 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||||
| 0194 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||||
| 0195 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||||
| 0196 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||||
| 0900 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | ||||||||||||||||||||
| 0903 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||
| 0197 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||||||||||||||||||||
| 0910 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||
| 0913 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | ||||||||||||||||||||
| 0201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.249(b) | Annex V.Part 2.249(b) | ||||||||||||||||||||
| 0211 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | ||||||||||||||||||||
| 0212 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||||
| 0213 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||||
| 0214 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||||
| 0215 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||||
| 0216 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||||
| 0221 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | ||||||||||||||||||||
| 0222 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||||
| 0223 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||||
| 0224 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||||
| 0225 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||||
| 0226 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||||
| 0920 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | ||||||||||||||||||||
| 0923 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||
| 0227 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||||||||||||||||||||
| 0930 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||
| 0933 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | ||||||||||||||||||||
| 0231 | DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT | Annex V.Part 2.249 | Annex V.Part 2.249 | ||||||||||||||||||||
| 0330 | DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING | Annex V.Part 2.246 | Annex V.Part 2.246 | ||||||||||||||||||||
| 0335 | DEBT INSTRUMENTS HELD FOR SALE | Annex V.Part 2.247 | |||||||||||||||||||||
| 0340 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113, 246 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246 |
20. Geographical breakdown
20.1 Geographical breakdown of assets by location of the activities
| References National GAAP based on BAD | References National GAAP compatible IFRS | *Carrying amount Annex V.Part 1.27-28* | *Carrying amount Annex V.Part 1.27-28* | ||
|---|---|---|---|---|---|
| References National GAAP based on BAD | References National GAAP compatible IFRS | Domestic activitivies | Non-domestic activities | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | Annex V.Part 2.270 | Annex V.Part 2.270 | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | 0010 | 0020 | ||
| 0010 | Cash, cash balances at central banks and other demand deposits | BAD art 4.Assets(1) | IAS 1.54 (i) | ||
| 0020 | Cash on hand | Annex V.Part 2.1 | Annex V.Part 2.1 | ||
| 0030 | Cash balances at central banks | BAD art 13(2); Annex V.Part 2.2 | Annex V.Part 2.2 | ||
| 0040 | Other demand deposits | Annex V.Part 2.3 | Annex V.Part 2.3 | ||
| 0050 | Financial assets held for trading | Accounting Directive art 8(1)(a), (5); IAS 39.9 | IFRS 9. Appendix A | ||
| 0060 | Derivatives | CRR Annex II | IFRS 9. Appendix A | ||
| 0070 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | ||
| 0080 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.31 | ||
| 0090 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.32 | ||
| 0091 | Trading financial assets | BAD Article 32-33; Annex V.Part 1.17 | |||
| 0092 | Derivatives | CRR Annex II; Annex V.Part 1.17, 27 | |||
| 0093 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||
| 0094 | Debt securities | Annex V.Part 1.31 | |||
| 0095 | Loans and advances | Annex V.Part 1.32 | |||
| 0096 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 7.8(a)(ii); IFRS 9.4.1.4 | |||
| 0097 | Equity instruments | IAS 32.11 | |||
| 0098 | Debt securities | Annex V.Part 1.31 | |||
| 0099 | Loans and advances | Annex V.Part 1.32 | |||
| 0100 | Financial assets designated at fair value through profit or loss | Accounting Directive art 8(1)(a), (6) | IFRS 7.8(a)(i); IFRS 9.4.1.5 | ||
| 0110 | Equity instruments | IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5 | |||
| 0120 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | ||
| 0130 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | ||
| 0141 | Financial assets at fair value through other comprehensive income | IFRS 7.8(h); IFRS 9.4.1.2A | |||
| 0142 | Equity instruments | IAS 32.11 | |||
| 0143 | Debt securities | Annex V.Part 1.31 | |||
| 0144 | Loans and advances | Annex V.Part 1.32 | |||
| 0171 | Non-trading non-derivative financial assets measured at fair value through profit or loss | BAD art 36(2) | |||
| 0172 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||
| 0173 | Debt securities | Annex V.Part 1.31 | |||
| 0174 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 | |||
| 0175 | Non-trading non-derivative financial assets measured at fair value to equity | Accounting Directive art 8(1)(a), (8) | |||
| 0176 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||
| 0177 | Debt securities | Annex V.Part 1.31 | |||
| 0178 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 | |||
| 0181 | Financial assets at amortised cost | IFRS 7.8(f); IFRS 9.4.1.2 | |||
| 0182 | Debt securities | Annex V.Part 1.31 | |||
| 0183 | Loans and advances | Annex V.Part 1.32 | |||
| 0231 | Non-trading non-derivative financial assets measured at a cost-based method | BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19 | |||
| 0330 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||
| 0232 | Debt securities | Annex V.Part 1.31 | |||
| 0233 | Loans and advances | Annex V.Part 1.32 | |||
| 0234 | Other non-trading non-derivative financial assets | BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20 | |||
| 0235 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||
| 0236 | Debt securities | Annex V.Part 1.31 | |||
| 0237 | Loans and advances | Annex V.Part 1.32 | |||
| 0240 | Derivatives – Hedge accounting | Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22 | IFRS 9.6.2.1; Annex V.Part 1.22 | ||
| 0250 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | Accounting Directive art 8(5), (6); IAS 39.89A (a) | IAS 39.89A(a); IFRS 9.6.5.8 | ||
| 0260 | Tangible assets | BAD art 4.Assets(10) | |||
| 0270 | Intangible assets | BAD art 4.Assets(9); CRR art 4(1)(115) | IAS 1.54(c); CRR art 4(1)(115) | ||
| 0280 | Investments in subsidaries, joint ventures and associates | BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4 | IAS 1.54(e); Annex V.Part 1.21, Part 2.4 | ||
| 0290 | Tax assets | IAS 1.54(n-o) | |||
| 0300 | Other assets | Annex V.Part 2.5, 6 | Annex V.Part 2.5 | ||
| 0310 | Non-current assets and disposal groups classified as held for sale | IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7 | |||
| 0315 | (-) Haircuts for trading assets valued at fair value | Annex V Part 1.29 | |||
| 0320 | ASSETS | BAD art 4 Assets | IAS 1.9(a), IG 6 |
20.2 Geographical breakdown of liabilities by location of the activities
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