Regulation (EU) 2025/1958 of the European Central Bank of 9 September 2025 amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2015/13) (ECB/2025/31)
Date: 2025-09-09
Institutions: European Central Bank
Subjects: banking policy, banking supervision, credit institution, disclosure of information, exchange of information, financial control, financial legislation, market supervision, technical standard, trade information




L_202501958EN.000101.fmx.xml












Official Journal of the European Union


EN
L series













2025/1958


17.10.2025







            REGULATION (EU) 2025/1958 OF THE EUROPEAN CENTRAL BANK
         
of 9 September 2025
         
amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2015/13) (ECB/2025/31)



THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,

Having regard to the Treaty on the Functioning of the European Union,


Having regard to Council Regulation (EU) No 1024/2013 of 15 October 2013 conferring specific tasks on the European Central Bank concerning policies relating to the prudential supervision of credit institutions (1), and in particular Article 4(1) and (3), Article 6(2), Article 6(5), point (d), and Article 10 thereof,


Having regard to Regulation (EU) No 468/2014 of the European Central Bank of 16 April 2014 establishing the framework for cooperation within the Single Supervisory Mechanism between the European Central Bank and national competent authorities and with national designated authorities (SSM Framework Regulation) (ECB/2014/17) (2), and in particular Article 21(1), Article 140 and Article 141(1) thereof,

Whereas:







(1)


Regulation (EU) 2015/534 of the European Central Bank (ECB/2015/13) (3) lays down reporting requirements concerning the supervisory financial information to be submitted by supervised entities to national competent authorities.












(2)


Regulation (EU) 2015/534 (ECB/2015/13) requires supervised entities to report supervisory financial information based on the templates developed by the European Banking Authority and laid down by Commission Implementing Regulation (EU) 2024/3117 (4), which repeals and replaces Commission Implementing Regulation (EU) 2021/451 (5).












(3)


In accordance with the principle of proportionality, less significant credit institutions and less significant branches are subject to reduced reporting requirements under Regulation (EU) 2015/534 (ECB/2015/13). In particular, only a reduced set of data points specified in Annex III to Regulation (EU) 2015/534 (ECB/2015/13) is collected from certain less significant credit institutions subject to Regulation (EU) 2015/534 (ECB/2015/13) which have a total asset value of EUR 3 billion or less.












(4)


In order to exercise oversight over the functioning of the Single Supervisory Mechanism and to promote the consistent application of high supervisory standards, the ECB needs additional data points concerning these less significant credit institutions. The additional information is necessary for the ECB to foster comparability of the outcomes of the supervisory review and evaluation process (SREP) assessment.












(5)


Therefore, Regulation (EU) 2015/534 (ECB/2015/13) should be amended accordingly,





HAS ADOPTED THIS REGULATION:



Article 1

Amendments

Regulation (EU) 2015/534 (ECB/2015/13) is amended as follows:






1.


Annex IV entitled ‘’‘FINREP data points’’ under IFRS or National GAAP compatible with IFRS’ is amended in accordance with Annex I to this Regulation;










2.


Annex V entitled ‘’‘FINREP data points’’ under national accounting frameworks’ is amended in accordance with Annex II to this Regulation.






Article 2

Final provisions


1.   This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.


2.   It shall apply from 30 December 2025.





This Regulation shall be binding in its entirety and directly applicable in the Member States in accordance with the Treaties.
Done at Frankfurt am Main, 9 September 2025.


For the Governing Council of the ECB


The President of the ECB

Christine LAGARDE
            





(1)  
            OJ L 287, 29.10.2013, p. 63, ELI: http://data.europa.eu/eli/reg/2013/1024/oj.

(2)  
            OJ L 141, 14.5.2014, p. 1, ELI: http://data.europa.eu/eli/reg/2014/468/oj.

(3)  Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13) (OJ L 86, 31.3.2015, p. 13, ELI: http://data.europa.eu/eli/reg/2015/534/oj).

(4)  Commission Implementing Regulation (EU) 2024/3117 of 29 November 2024 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 Commission Implementing Regulation (EU) 2021/451 (OJ L, 2024/3117, 27.12.2024, ELI: http://data.europa.eu/eli/reg_impl/2024/3117/oj).

(5)  Commission 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 (OJ L 97, 19.3.2021, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2021/451/oj).




ANNEX I
Annex IV to Regulation (EU) 2015/534 (ECB/2015/13) entitled ‘
         “FINREP data points” under IFRS or National GAAP compatible with IFRS’ is amended as follows:
Tables 18.0 and 19 are replaced by the following:







‘18


Information on performing and non-performing exposures










18.0


Information on performing and non-performing exposures














 




References




 



Gross carrying amount / Nominal amount





 


 



Performing





 


Not past due or Past due ≤ = 30 days


Past due > 30 days ≤ = 90 days


Of which: Instruments without significant increase in credit risk since initial recognition (Stage 1)


Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)


Of which: purchased or originated credit-impaired financial assets




0010


0020


0030


0055


0056


0057


0058





Annex V. Part 1.34, Part 2.118, 221




Annex V. Part 2. 213-216, 223-239




Annex V. Part 2. 222, 235




Annex V. Part 2. 222, 235




IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d)




IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)




IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)





0005



Cash balances at central banks and other demand deposits




Annex V.Part 2.2, 3



 


 


 


 


 


 


 




0010



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 




0020


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 




0030


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 




0040


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 




0050


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 




0060


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 




0070



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 




0080


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 




0090


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 




0100


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 




0110


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 




0120


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 




0130


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)



 


 


 


 


 


 


 




0140


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 




0150


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 




0160


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 




0170


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 




0180



DEBT INSTRUMENTS AT COST OR AT AMORTISED COST




Annex V.Part 2.233(a)



 


 


 


 


 


 


 




0181



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 




0182


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 




0183


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 




0184


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 




0185


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 




0186


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 




0191



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 




0192


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 




0193


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 




0194


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 




0195


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 




0196


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 




0900


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)



 


 


 


 


 


 


 




0903


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 




0197


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 




0910


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 




0913


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 




0201



DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT




Annex V.Part 2.233(b)



 


 


 


 


 


 


 




0211



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 




0212


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 




0213


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 




0214


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 




0215


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 




0216


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 




0221



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 




0222


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 




0223


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 




0224


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 




0225


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 




0226


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 




0920


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)



 


 


 


 


 


 


 




0923


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 




0227


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 




0930


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 




0933


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 




0231



DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT




Annex V.Part 2.233(c), 234



 


 


 


 


 


 


 




0330



DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING




Annex V.Part 2.217



 


 


 


 


 


 


 




0335



DEBT INSTRUMENTS HELD FOR SALE




Annex V.Part 2.220



 


 


 


 


 


 


 




0340



Loan commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116



 


 


 


 


 


 


 




0350


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 




0360


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 




0370


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 




0380


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 




0390


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 




0400


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 




0410



Financial guarantees given




IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116



 


 


 


 


 


 


 




0420


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 




0430


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 




0440


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 




0450


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 




0460


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 




0470


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 




0480



Other Commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116



 


 


 


 


 


 


 




0490


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 




0500


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 




0510


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 




0520


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 




0530


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 




0540


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 




0550



OFF-BALANCE SHEET EXPOSURES




Annex V.Part 2.217’



 


 


 


 


 


 


 


























 




References





Gross carrying amount / Nominal amount





 



Non-performing





 


Unlikely to pay that are not past-due or past-due ≤ = 90 days


Past due > 90 days ≤ = 180 days


Past due > 180 days ≤ = 1 year


Past due > 1 year ≤ = 2 years


Past due > 2 year ≤ = 5 years


Past due > 5 year ≤ = 7 years


Past due > 7 years


Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)


Of which:defaulted


of which: Credit-impaired instruments (Stage 3)


of which: purchased or originated credit-impaired financial assets




0060


0070


0080


0090


0101


0102


0106


0107


0109


0110


0121


0900





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)





0005



Cash balances at central banks and other demand deposits




Annex V.Part 2.2, 3



 


 


 


 


 


 


 


 


 


 


 


 




0010



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 


 




0020


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 




0030


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 




0040


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 




0050


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 




0060


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 




0070



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 


 




0080


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 




0090


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 




0100


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 




0110


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 




0120


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 




0130


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)



 


 


 


 


 


 


 


 


 


 


 


 




0140


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 




0150


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 




0160


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 




0170


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 


 


 


 




0180



DEBT INSTRUMENTS AT COST OR AT AMORTISED COST




Annex V.Part 2.233(a)



 


 


 


 


 


 


 


 


 


 


 


 




0181



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 


 




0182


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 




0183


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 




0184


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 




0185


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 




0186


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 




0191



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 


 




0192


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 




0193


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 




0194


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 




0195


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 




0196


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 




0900


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)



 


 


 


 


 


 


 


 


 


 


 


 




0903


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 




0197


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 




0910


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 




0913


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 


 


 


 




0201



DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT




Annex V.Part 2.233(b)



 


 


 


 


 


 


 


 


 


 


 


 




0211



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 


 




0212


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 




0213


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 




0214


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 




0215


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 




0216


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 




0221



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 


 




0222


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 




0223


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 




0224


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 




0225


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 




0226


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 




0920


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)



 


 


 


 


 


 


 


 


 


 


 


 




0923


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 




0227


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 




0930


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 




0933


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 


 


 


 




0231



DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT




Annex V.Part 2.233(c), 234



 


 


 


 


 


 


 


 


 


 


 


 




0330



DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING




Annex V.Part 2.217



 


 


 


 


 


 


 


 


 


 


 


 




0335



DEBT INSTRUMENTS HELD FOR SALE




Annex V.Part 2.220



 


 


 


 


 


 


 


 


 


 


 


 




0340



Loan commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116



 


 


 


 


 


 


 


 


 


 


 


 




0350


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 




0360


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 




0370


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 




0380


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 




0390


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 




0400


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 




0410



Financial guarantees given




IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116



 


 


 


 


 


 


 


 


 


 


 


 




0420


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 




0430


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 




0440


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 




0450


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 




0460


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 




0470


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 




0480



Other Commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116



 


 


 


 


 


 


 


 


 


 


 


 




0490


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 




0500


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 




0510


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 




0520


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 




0530


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 




0540


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 




0550



OFF-BALANCE SHEET EXPOSURES




Annex V.Part 2.217’



 


 


 


 


 


 


 


 


 


 


 


 




















 



References



 



Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions





 


 



Performing exposures - Accumulated impairment and provisions





 


of which: Past due > 30 days ≤ = 90 days


of which: Instruments without significant increase in credit risk since initial recognition (Stage 1)


of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)


of which: purchased or originated credit-impaired financial assets




0130


0140


0910


0141


0142


0143





Annex V. Part 2. 238




Annex V. Part 2. 238




Annex V. Part 2. 222, 235, 237(f)




IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d)




IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)




IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)





0005



Cash balances at central banks and other demand deposits




Annex V.Part 2.2, 3



 


 


 


 


 


 




0010



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 




0020


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 




0030


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 




0040


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 




0050


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 




0060


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 




0070



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 




0080


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 




0090


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 




0100


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 




0110


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 




0120


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 




0130


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)



 


 


 


 


 


 




0140


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 




0150


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 




0160


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 




0170


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 




0180



DEBT INSTRUMENTS AT COST OR AT AMORTISED COST




Annex V.Part 2.233(a)



 


 


 


 


 


 




0181



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 




0182


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 




0183


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 




0184


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 




0185


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 




0186


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 




0191



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 




0192


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 




0193


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 




0194


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 




0195


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 




0196


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 




0900


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)



 


 


 


 


 


 




0903


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 




0197


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 




0910


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 




0913


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 




0201



DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT




Annex V.Part 2.233(b)



 


 


 


 


 


 




0211



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 




0212


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 




0213


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 




0214


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 




0215


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 




0216


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 




0221



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 




0222


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 




0223


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 




0224


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 




0225


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 




0226


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 




0920


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)



 


 


 


 


 


 




0923


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 




0227


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 




0930


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 




0933


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 




0231



DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT




Annex V.Part 2.233(c), 234



 


 


 


 


 


 




0330



DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING




Annex V.Part 2.217



 


 


 


 


 


 




0335



DEBT INSTRUMENTS HELD FOR SALE




Annex V.Part 2.220



 


 


 


 


 


 




0340



Loan commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116



 


 


 


 


 


 




0350


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 




0360


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 




0370


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 




0380


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 




0390


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 




0400


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 




0410



Financial guarantees given




IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116



 


 


 


 


 


 




0420


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 




0430


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 




0440


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 




0450


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 




0460


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 




0470


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 




0480



Other Commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116



 


 


 


 


 


 




0490


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 




0500


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 




0510


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 




0520


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 




0530


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 




0540


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 




0550



OFF-BALANCE SHEET EXPOSURES




Annex V.Part 2.217’



 


 


 


 


 


 

























 




References





Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions





 



Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions





 


Unlikely to pay that are not past-due or past-due ≤ = 90 days


Past due > 90 days ≤ = 180 days


Past due > 180 days ≤ = 1 year


Past due > 1 year ≤ = 2 year


Past due > 2 year ≤ = 5 year


Past due > 5 year ≤ = 7 years


Past due > 7 years


Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)


Of which: Credit-impaired instruments (Stage 3)


of which: purchased or originated credit-impaired financial assets




0150


0160


0170


0180


0191


0192


0196


0197


0950


0951


0952





Annex V. Part 2. 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 236, 238




IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)




IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a)




IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)





0005



Cash balances at central banks and other demand deposits




Annex V.Part 2.2, 3



 


 


 


 


 


 


 


 


 


 


 




0010



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 




0020


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




0030


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




0040


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




0050


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




0060


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




0070



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 




0080


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




0090


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




0100


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




0110


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




0120


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




0130


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)



 


 


 


 


 


 


 


 


 


 


 




0140


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 




0150


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 




0160


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 




0170


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 


 


 




0180



DEBT INSTRUMENTS AT COST OR AT AMORTISED COST




Annex V.Part 2.233(a)



 


 


 


 


 


 


 


 


 


 


 




0181



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 




0182


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




0183


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




0184


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




0185


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




0186


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




0191



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 




0192


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




0193


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




0194


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




0195


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




0196


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




0900


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)



 


 


 


 


 


 


 


 


 


 


 




0903


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 




0197


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 




0910


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 




0913


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 


 


 




0201



DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT




Annex V.Part 2.233(b)



 


 


 


 


 


 


 


 


 


 


 




0211



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 




0212


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




0213


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




0214


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




0215


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




0216


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




0221



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 




0222


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




0223


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




0224


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




0225


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




0226


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




0920


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)



 


 


 


 


 


 


 


 


 


 


 




0923


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 




0227


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 




0930


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 




0933


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 


 


 




0231



DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT




Annex V.Part 2.233(c), 234



 


 


 


 


 


 


 


 


 


 


 




0330



DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING




Annex V.Part 2.217



 


 


 


 


 


 


 


 


 


 


 




0335



DEBT INSTRUMENTS HELD FOR SALE




Annex V.Part 2.220



 


 


 


 


 


 


 


 


 


 


 




0340



Loan commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116



 


 


 


 


 


 


 


 


 


 


 




0350


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




0360


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




0370


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




0380


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




0390


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




0400


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 




0410



Financial guarantees given




IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116



 


 


 


 


 


 


 


 


 


 


 




0420


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




0430


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




0440


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




0450


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




0460


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




0470


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 




0480



Other Commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116



 


 


 


 


 


 


 


 


 


 


 




0490


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




0500


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




0510


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




0520


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




0530


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




0540


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 




0550



OFF-BALANCE SHEET EXPOSURES




Annex V.Part 2.217’



 


 


 


 


 


 


 


 


 


 


 


















 




References





Maximum amount of the collateral or guarantee that can be considered


Annex V. Part 2.119






Collateral received and financial guarantees received





Collateral received on performing exposues


Collateral received on non-performing exposues


Financial guarantees received on performing exposures


Financial guarantees received on non-performing exposures




0201


0200


0205


0210





Annex V. Part 2. 239




Annex V. Part 2. 239




Annex V. Part 2. 239




Annex V. Part 2. 239





0005



Cash balances at central banks and other demand deposits




Annex V.Part 2.2, 3



 


 


 


 




0010



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 




0020


Central banks



Annex V.Part 1.42(a)



 


 


 


 




0030


General governments



Annex V.Part 1.42(b)



 


 


 


 




0040


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 




0050


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 




0060


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 




0070



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 




0080


Central banks



Annex V.Part 1.42(a)



 


 


 


 




0090


General governments



Annex V.Part 1.42(b)



 


 


 


 




0100


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 




0110


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 




0120


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 




0130


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)



 


 


 


 




0140


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 




0150


Households



Annex V.Part 1.42(f)



 


 


 


 




0160


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 




0170


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)



 


 


 


 




0180



DEBT INSTRUMENTS AT COST OR AT AMORTISED COST




Annex V.Part 2.233(a)



 


 


 


 




0181



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 




0182


Central banks



Annex V.Part 1.42(a)



 


 


 


 




0183


General governments



Annex V.Part 1.42(b)



 


 


 


 




0184


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 




0185


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 




0186


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 




0191



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 




0192


Central banks



Annex V.Part 1.42(a)



 


 


 


 




0193


General governments



Annex V.Part 1.42(b)



 


 


 


 




0194


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 




0195


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 




0196


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 




0900


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)



 


 


 


 




0903


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 




0197


Households



Annex V.Part 1.42(f)



 


 


 


 




0910


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 




0913


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)



 


 


 


 




0201



DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT




Annex V.Part 2.233(b)



 


 


 


 




0211



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 




0212


Central banks



Annex V.Part 1.42(a)



 


 


 


 




0213


General governments



Annex V.Part 1.42(b)



 


 


 


 




0214


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 




0215


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 




0216


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 




0221



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 




0222


Central banks



Annex V.Part 1.42(a)



 


 


 


 




0223


General governments



Annex V.Part 1.42(b)



 


 


 


 




0224


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 




0225


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 




0226


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 




0920


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)



 


 


 


 




0923


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 




0227


Households



Annex V.Part 1.42(f)



 


 


 


 




0930


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 




0933


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)



 


 


 


 




0231



DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT




Annex V.Part 2.233(c), 234



 


 


 


 




0330



DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING




Annex V.Part 2.217



 


 


 


 




0335



DEBT INSTRUMENTS HELD FOR SALE




Annex V.Part 2.220



 


 


 


 




0340



Loan commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116



 


 


 


 




0350


Central banks



Annex V.Part 1.42(a)



 


 


 


 




0360


General governments



Annex V.Part 1.42(b)



 


 


 


 




0370


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 




0380


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 




0390


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 




0400


Households



Annex V.Part 1.42(f)



 


 


 


 




0410



Financial guarantees given




IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116



 


 


 


 




0420


Central banks



Annex V.Part 1.42(a)



 


 


 


 




0430


General governments



Annex V.Part 1.42(b)



 


 


 


 




0440


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 




0450


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 




0460


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 




0470


Households



Annex V.Part 1.42(f)



 


 


 


 




0480



Other Commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116



 


 


 


 




0490


Central banks



Annex V.Part 1.42(a)



 


 


 


 




0500


General governments



Annex V.Part 1.42(b)



 


 


 


 




0510


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 




0520


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 




0530


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 




0540


Households



Annex V.Part 1.42(f)



 


 


 


 




0550



OFF-BALANCE SHEET EXPOSURES




Annex V.Part 2.217’


 


 


 


 
















‘19.


Information forborne exposures


















 




References




 



Gross carrying amount / nominal amount of exposures with forbearance measures





 


 



Performing exposures with forbearance measures



 



Non-performing exposures with forbearance measures





 


Instruments with modifications in their terms and conditions


Refinancing


of which: Performing forborne exposures under probation reclassified from non-performing


 


Instruments with modifications in their terms and conditions


Refinancing


of which: Defaulted


of which: Impaired


of which: Forbearance of exposures non-performing prior to forbearance




0010


0020


0030


0040


0050


0060


0070


0080


0090


0100


0110





CRR Art. 47b (1), (2); Annex V. Part 1.34, Part 2. 118, 240-245, 251-258




Annex V. Part 2. 256, 259-261




CRR Art. 47b (1); Annex V. Part 2.240, 266




CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266




CRR Art. 47a (7); Annex V. Part 2. 256, 261




Annex V. Part 2. 259-263




CRR Art. 47b (1); Annex V. Part 2.240, 266




CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266




CRR art 178; Annex V. Part 2.264(b)




IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.264(a)




CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263





0005



Cash balances at central banks and other demand deposits




Annex V.Part 2.2, 3



 


 


 


 


 


 


 


 


 


 


 




0010



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 




0020


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




0030


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




0040


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




0050


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




0060


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




0070



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 




0080


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




0090


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




0100


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




0110


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




0120


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




0130


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)



 


 


 


 


 


 


 


 


 


 


 




0140


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 




0150


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 




0160


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 




0170


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 


 


 




0180



DEBT INSTRUMENTS AT COST OR AT AMORTISED COST




Annex V.Part 2.249(a)



 


 


 


 


 


 


 


 


 


 


 




0181



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 




0182


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




0183


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




0184


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




0185


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




0186


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




0191



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 




0192


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




0193


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




0194


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




0195


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




0196


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




0900


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)



 


 


 


 


 


 


 


 


 


 


 




0903


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 




0197


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 




0910


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 




0913


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 


 


 




0201



DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT




Annex V.Part 2.249(b)



 


 


 


 


 


 


 


 


 


 


 




0211



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 




0212


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




0213


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




0214


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




0215


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




0216


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




0221



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 




0222


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




0223


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




0224


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




0225


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




0226


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




0920


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)



 


 


 


 


 


 


 


 


 


 


 




0923


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 




0227


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 




0930


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 




0933


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 


 


 




0231



DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT




Annex V.Part 2.249



 


 


 


 


 


 


 


 


 


 


 




0330



DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING




Annex V.Part 2.246



 


 


 


 


 


 


 


 


 


 


 




0335



DEBT INSTRUMENTS HELD FOR SALE




Annex V.Part 2.247



 


 


 


 


 


 


 


 


 


 


 




0340



Loan commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246’



 


 


 


 


 


 


 


 


 


 


 























 




References




 



Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions




Maximum amount of the collateral or guarantee that can be considered


Annex V. Part 2.119





 



Perfoming exposures with forbearance measures - Accumulated impairment and provisions



 



Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions




Collateral received and financial guarantees received





Instruments with modifications in their terms and conditions


Refinancing


 


Collateral received on exposures with forbearance measures


 


Financial guarantees received on exposures with forbearance measures




Of which: Collateral received on non-performing exposures with forbearance measures


Of which: Financial guarantees received on non-performing exposures with forbearance measures




0120


0130


0140


0150


0160


0170


0175


0180


0185





Annex V. Part 2. 267




Annex V. Part 2. 207




Annex V. Part 2. 207




CRR Art. 47b (1); Annex V. Part 2. 240, 267




CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267




Annex V. Part 2. 268




Annex V. Part 2. 268




Annex V. Part 2. 268




Annex V. Part 2. 268





0005



Cash balances at central banks and other demand deposits




Annex V.Part 2.2, 3



 


 


 


 


 


 


 


 


 




0010



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 




0020


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 




0030


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 




0040


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 




0050


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 




0060


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 




0070



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 




0080


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 




0090


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 




0100


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 




0110


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 




0120


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 




0130


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)



 


 


 


 


 


 


 


 


 




0140


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 




0150


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 




0160


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 




0170


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 




0180



DEBT INSTRUMENTS AT COST OR AT AMORTISED COST




Annex V.Part 2.249(a)



 


 


 


 


 


 


 


 


 




0181



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 




0182


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 




0183


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 




0184


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 




0185


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 




0186


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 




0191



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 




0192


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 




0193


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 




0194


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 




0195


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 




0196


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 




0900


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)



 


 


 


 


 


 


 


 


 




0903


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 




0197


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 




0910


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 




0913


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 




0201



DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT




Annex V.Part 2.249(b)



 


 


 


 


 


 


 


 


 




0211



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 




0212


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 




0213


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 




0214


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 




0215


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 




0216


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 




0221



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 




0222


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 




0223


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 




0224


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 




0225


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 




0226


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 




0920


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)



 


 


 


 


 


 


 


 


 




0923


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 




0227


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 




0930


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 




0933


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 




0231



DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT




Annex V.Part 2.249



 


 


 


 


 


 


 


 


 




0330



DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING




Annex V.Part 2.246



 


 


 


 


 


 


 


 


 




0335



DEBT INSTRUMENTS HELD FOR SALE




Annex V.Part 2.247



 


 


 


 


 


 


 


 


 




0340



Loan commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246’


 


 


 


 


 


 


 


 


 














ANNEX II
Annex V to Regulation (EU) 2015/534 (ECB/2015/13) entitled ‘
         “FINREP data points” under national accounting frameworks’ is amended as follows:
Tables 18.0 and 19 are replaced by the following:







‘18


Information on performing and non-performing exposures










18.0


Information on performing and non-performing exposures















 




References National GAAP based on BAD






References National GAAP compatible IFRS




 



Gross carrying amount / Nominal amount





 


 



Performing





 


Not past due or Past due ≤ = 30 days


Past due > 30 days ≤ = 90 days


Of which: Instruments without significant increase in credit risk since initial recognition (Stage 1)


Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)


Of which: purchased or originated credit-impaired financial assets




0010


0020


0030


0055


0056


0057


0058





Annex V. Part 1.34, Part 2.118, 221




Annex V. Part 2. 213-216, 223-239




Annex V. Part 2. 222, 235




Annex V. Part 2. 222, 235




IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d)




IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)




IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)






Annex V. Part 1.34, Part 2.118, 221




Annex V. Part 2. 213-216, 223-239




Annex V. Part 2. 222, 235




Annex V. Part 2. 222, 235



 


 


 




0005



Cash balances at central banks and other demand deposits




BAD art 13(2); Annex V.Part 2.2, 3




Annex V.Part 2.2, 3



 


 


 


 


 


 


 




0010



Debt securities




Annex V.Part 1.31, 44(b)




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 




0020


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 




0030


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 




0040


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 




0050


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 




0060


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 




0070



Loans and advances




Annex V.Part 1.32, 44(a)




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 




0080


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 




0090


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 




0100


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 




0110


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 




0120


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 




0130


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)




SME Art 1 2(a)



 


 


 


 


 


 


 




0140


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 




0150


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 




0160


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 




0170


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)




Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 




0180



DEBT INSTRUMENTS AT COST OR AT AMORTISED COST




Annex V.Part 2.233(a)




Annex V.Part 2.233(a)



 


 


 


 


 


 


 




0181



Debt securities




Annex V.Part 1.31, 44(b)




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 




0182


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 




0183


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 




0184


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 




0185


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 




0186


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 




0191



Loans and advances




Annex V.Part 1.32, 44(a)




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 




0192


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 




0193


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 




0194


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 




0195


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 




0196


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 




0900


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)




SME Art 1 2(a)



 


 


 


 


 


 


 




0903


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 




0197


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 




0910


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 




0913


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)




Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 




0201



DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT




Annex V.Part 2.233(b)




Annex V.Part 2.233(b)



 


 


 


 


 


 


 




0211



Debt securities




Annex V.Part 1.31, 44(b)




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 




0212


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 




0213


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 




0214


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 




0215


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 




0216


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 




0221



Loans and advances




Annex V.Part 1.32, 44(a)




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 




0222


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 




0223


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 




0224


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 




0225


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 




0226


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 




0920


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)




SME Art 1 2(a)



 


 


 


 


 


 


 




0923


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 




0227


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 




0930


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 




0933


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)




Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 




0231



DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT




Annex V.Part 2.233(c), 234




Annex V.Part 2.233(c), 234



 


 


 


 


 


 


 




0330



DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING




Annex V.Part 2.217




Annex V.Part 2.217



 


 


 


 


 


 


 




0335



DEBT INSTRUMENTS HELD FOR SALE



 



Annex V.Part 2.220



 


 


 


 


 


 


 




0340



Loan commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116



 


 


 


 


 


 


 




0350


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 




0360


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 




0370


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 




0380


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 




0390


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 




0400


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 




0410



Financial guarantees given




CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114




IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116



 


 


 


 


 


 


 




0420


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 




0430


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 




0440


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 




0450


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 




0460


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 




0470


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 




0480



Other Commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116



 


 


 


 


 


 


 




0490


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 




0500


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 




0510


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 




0520


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 




0530


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 




0540


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 




0550



OFF-BALANCE SHEET EXPOSURES




Annex V.Part 2.217




Annex V.Part 2.217’



 


 


 


 


 


 


 




























 




References National GAAP based on BAD






References National GAAP compatible IFRS





Gross carrying amount / Nominal amount





 



Non-performing





 


Unlikely to pay that are not past-due or past-due ≤ = 90 days


Past due > 90 days
≤ = 180 days


Past due > 180 days
≤ = 1 year


Past due > 1 year ≤ = 2 years


Past due > 2 year ≤ = 5 years


Past due > 5 year ≤ = 7 years


Past due > 7 years


Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)


Of which: defaulted


of which: Credit-impaired instruments (Stage 3)


of which: purchased or originated credit-impaired financial assets


of which: impaired




0060


0070


0080


0090


0101


0102


0106


0107


0109


0110


0121


0900


0122





CRR Art. 47a (3); Annex V. Part 2. 213-216, 223-239




Annex V. Part 2. 222, 235-236




Annex V. Part 2. 222, 235-236




Annex V. Part 2. 222, 235-236




Annex V. Part 2. 222, 235-236




Annex V. Part 2. 222, 235-236




Annex V. Part 2. 222, 235-236




Annex V. Part 2. 222, 235-236




IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)




CRR art 178; Annex V.Part 2.237(b)




IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a)




IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)



 





CRR Art. 47a (3); Annex V. Part 2. 213-216, 223-239




Annex V. Part 2. 222, 235-236




Annex V. Part 2. 222, 235-236




Annex V. Part 2. 222, 235-236




Annex V. Part 2. 222, 235-236




Annex V. Part 2. 222, 235-236




Annex V. Part 2. 222, 235-236




Annex V. Part 2. 222, 235-236



 



CRR art 178; Annex V.Part 2.237(b)



 


 



CRR art 4(95); Annex V.Part 2.237(a)





0005



Cash balances at central banks and other demand deposits




BAD art 13(2); Annex V.Part 2.2, 3




Annex V.Part 2.2, 3



 


 


 


 


 


 


 


 


 


 


 


 


 




0010



Debt securities




Annex V.Part 1.31, 44(b)




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 


 


 




0020


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 




0030


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 




0040


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 




0050


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 




0060


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 




0070



Loans and advances




Annex V.Part 1.32, 44(a)




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 


 


 




0080


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 




0090


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 




0100


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 




0110


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 




0120


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 




0130


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)




SME Art 1 2(a)



 


 


 


 


 


 


 


 


 


 


 


 


 




0140


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 


 




0150


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 




0160


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 


 




0170


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)




Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 


 


 


 


 




0180



DEBT INSTRUMENTS AT COST OR AT AMORTISED COST




Annex V.Part 2.233(a)




Annex V.Part 2.233(a)



 


 


 


 


 


 


 


 


 


 


 


 


 




0181



Debt securities




Annex V.Part 1.31, 44(b)




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 


 


 




0182


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 




0183


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 




0184


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 




0185


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 




0186


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 




0191



Loans and advances




Annex V.Part 1.32, 44(a)




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 


 


 




0192


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 




0193


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 




0194


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 




0195


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 




0196


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 




0900


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)




SME Art 1 2(a)



 


 


 


 


 


 


 


 


 


 


 


 


 




0903


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 


 




0197


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 




0910


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 


 




0913


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)




Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 


 


 


 


 




0201



DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT




Annex V.Part 2.233(b)




Annex V.Part 2.233(b)



 


 


 


 


 


 


 


 


 


 


 


 


 




0211



Debt securities




Annex V.Part 1.31, 44(b)




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 


 


 




0212


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 




0213


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 




0214


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 




0215


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 




0216


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 




0221



Loans and advances




Annex V.Part 1.32, 44(a)




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 


 


 




0222


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 




0223


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 




0224


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 




0225


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 




0226


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 




0920


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)




SME Art 1 2(a)



 


 


 


 


 


 


 


 


 


 


 


 


 




0923


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 


 




0227


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 




0930


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 


 




0933


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)




Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 


 


 


 


 




0231



DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT




Annex V.Part 2.233(c), 234




Annex V.Part 2.233(c), 234



 


 


 


 


 


 


 


 


 


 


 


 


 




0330



DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING




Annex V.Part 2.217




Annex V.Part 2.217



 


 


 


 


 


 


 


 


 


 


 


 


 




0335



DEBT INSTRUMENTS HELD FOR SALE



 



Annex V.Part 2.220



 


 


 


 


 


 


 


 


 


 


 


 


 




0340



Loan commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116



 


 


 


 


 


 


 


 


 


 


 


 


 




0350


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 




0360


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 




0370


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 




0380


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 




0390


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 




0400


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 




0410



Financial guarantees given




CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114




IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116



 


 


 


 


 


 


 


 


 


 


 


 


 




0420


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 




0430


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 




0440


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 




0450


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 




0460


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 




0470


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 




0480



Other Commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116



 


 


 


 


 


 


 


 


 


 


 


 


 




0490


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 




0500


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 




0510


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 




0520


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 




0530


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 




0540


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 




0550



OFF-BALANCE SHEET EXPOSURES




Annex V.Part 2.217




Annex V.Part 2.217’



 


 


 


 


 


 


 


 


 


 


 


 


 





















 




References National GAAP based on BAD






References National GAAP compatible IFRS




 



Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions





 


 



Performing exposures -Accumulated impairment and provisions





 


of which: Past due > 30 days ≤ = 90 days


of which: Instruments without significant increase in credit risk since initial recognition (Stage 1)


of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)


of which: purchased or originated credit-impaired financial assets




0130


0140


0910


0141


0142


0143





Annex V. Part 2. 238




Annex V. Part 2. 238




Annex V. Part 2. 222, 235, 237(f)




IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d)




IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)




IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)






Annex V. Part 2. 238




Annex V. Part 2. 238




Annex V. Part 2. 222, 235



 


 


 




0005



Cash balances at central banks and other demand deposits




BAD art 13(2); Annex V.Part 2.2, 3




Annex V.Part 2.2, 3



 


 


 


 


 


 




0010



Debt securities




Annex V.Part 1.31, 44(b)




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 




0020


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 




0030


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 




0040


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 




0050


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 




0060


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 




0070



Loans and advances




Annex V.Part 1.32, 44(a)




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 




0080


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 




0090


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 




0100


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 




0110


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 




0120


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 




0130


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)




SME Art 1 2(a)



 


 


 


 


 


 




0140


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 




0150


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 




0160


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 




0170


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)




Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 




0180



DEBT INSTRUMENTS AT COST OR AT AMORTISED COST




Annex V.Part 2.233(a)




Annex V.Part 2.233(a)



 


 


 


 


 


 




0181



Debt securities




Annex V.Part 1.31, 44(b)




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 




0182


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 




0183


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 




0184


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 




0185


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 




0186


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 




0191



Loans and advances




Annex V.Part 1.32, 44(a)




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 




0192


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 




0193


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 




0194


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 




0195


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 




0196


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 




0900


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)




SME Art 1 2(a)



 


 


 


 


 


 




0903


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 




0197


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 




0910


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 




0913


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)




Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 




0201



DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT




Annex V.Part 2.233(b)




Annex V.Part 2.233(b)



 


 


 


 


 


 




0211



Debt securities




Annex V.Part 1.31, 44(b)




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 




0212


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 




0213


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 




0214


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 




0215


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 




0216


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 




0221



Loans and advances




Annex V.Part 1.32, 44(a)




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 




0222


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 




0223


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 




0224


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 




0225


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 




0226


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 




0920


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)




SME Art 1 2(a)



 


 


 


 


 


 




0923


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 




0227


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 




0930


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 




0933


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)




Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 




0231



DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT




Annex V.Part 2.233(c), 234




Annex V.Part 2.233(c), 234



 


 


 


 


 


 




0330



DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING




Annex V.Part 2.217




Annex V.Part 2.217



 


 


 


 


 


 




0335



DEBT INSTRUMENTS HELD FOR SALE



 



Annex V.Part 2.220



 


 


 


 


 


 




0340



Loan commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116



 


 


 


 


 


 




0350


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 




0360


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 




0370


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 




0380


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 




0390


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 




0400


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 




0410



Financial guarantees given




CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114




IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116



 


 


 


 


 


 




0420


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 




0430


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 




0440


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 




0450


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 




0460


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 




0470


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 




0480



Other Commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116



 


 


 


 


 


 




0490


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 




0500


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 




0510


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 




0520


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 




0530


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 




0540


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 




0550



OFF-BALANCE SHEET EXPOSURES




Annex V.Part 2.217




Annex V.Part 2.217’



 


 


 


 


 


 


























 




References National GAAP based on BAD






References National GAAP compatible IFRS





Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions





 



Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions





 


Unlikely to pay that are not past-due or past-due ≤ = 90 days


Past due > 90 days ≤ = 180 days


Past due > 180 days ≤ = 1 year


Past due > 1 year ≤ = 2 year


Past due > 2 year ≤ = 5 year


Past due > 5 year ≤ = 7 years


Past due > 7 years


Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)


Of which: Credit-impaired instruments (Stage 3)


of which: purchased or originated credit-impaired financial assets




0150


0160


0170


0180


0191


0192


0196


0197


0950


0951


0952





Annex V. Part 2. 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 236, 238




IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)




IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a)




IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)






Annex V. Part 2. 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 236, 238



 


 


 




0005



Cash balances at central banks and other demand deposits




BAD art 13(2); Annex V.Part 2.2, 3




Annex V.Part 2.2, 3



 


 


 


 


 


 


 


 


 


 


 




0010



Debt securities




Annex V.Part 1.31, 44(b)




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 




0020


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




0030


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




0040


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




0050


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




0060


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




0070



Loans and advances




Annex V.Part 1.32, 44(a)




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 




0080


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




0090


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




0100


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




0110


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




0120


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




0130


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)




SME Art 1 2(a)



 


 


 


 


 


 


 


 


 


 


 




0140


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 




0150


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 




0160


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 




0170


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)




Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 


 


 




0180



DEBT INSTRUMENTS AT COST OR AT AMORTISED COST




Annex V.Part 2.233(a)




Annex V.Part 2.233(a)



 


 


 


 


 


 


 


 


 


 


 




0181



Debt securities




Annex V.Part 1.31, 44(b)




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 




0182


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




0183


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




0184


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




0185


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




0186


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




0191



Loans and advances




Annex V.Part 1.32, 44(a)




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 




0192


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




0193


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




0194


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




0195


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




0196


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




0900


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)




SME Art 1 2(a)



 


 


 


 


 


 


 


 


 


 


 




0903


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 




0197


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 




0910


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 




0913


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)




Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 


 


 




0201



DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT




Annex V.Part 2.233(b)




Annex V.Part 2.233(b)



 


 


 


 


 


 


 


 


 


 


 




0211



Debt securities




Annex V.Part 1.31, 44(b)




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 




0212


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




0213


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




0214


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




0215


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




0216


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




0221



Loans and advances




Annex V.Part 1.32, 44(a)




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 




0222


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




0223


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




0224


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




0225


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




0226


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




0920


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)




SME Art 1 2(a)



 


 


 


 


 


 


 


 


 


 


 




0923


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 




0227


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 




0930


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 




0933


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)




Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 


 


 




0231



DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT




Annex V.Part 2.233(c), 234




Annex V.Part 2.233(c), 234



 


 


 


 


 


 


 


 


 


 


 




0330



DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING




Annex V.Part 2.217




Annex V.Part 2.217



 


 


 


 


 


 


 


 


 


 


 




0335



DEBT INSTRUMENTS HELD FOR SALE



 



Annex V.Part 2.220



 


 


 


 


 


 


 


 


 


 


 




0340



Loan commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116



 


 


 


 


 


 


 


 


 


 


 




0350


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




0360


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




0370


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




0380


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




0390


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




0400


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 




0410



Financial guarantees given




CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114




IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116



 


 


 


 


 


 


 


 


 


 


 




0420


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




0430


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




0440


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




0450


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




0460


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




0470


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 




0480



Other Commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116



 


 


 


 


 


 


 


 


 


 


 




0490


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




0500


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




0510


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




0520


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




0530


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




0540


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 




0550



OFF-BALANCE SHEET EXPOSURES




Annex V.Part 2.217




Annex V.Part 2.217’



 


 


 


 


 


 


 


 


 


 


 



















 




References National GAAP based on BAD






References National GAAP compatible IFRS





Maximum amount of the collateral or guarantee that can be considered


Annex V. Part 2.119






Collateral received and financial guarantees received





Collateral received on performing exposues


Collateral received on non-performing exposues


Financial guarantees received on performing exposures


Financial guarantees received on non-performing exposures




0201


0200


0205


0210





Annex V. Part 2. 239




Annex V. Part 2. 239




Annex V. Part 2. 239




Annex V. Part 2. 239






Annex V. Part 2. 239




Annex V. Part 2. 239




Annex V. Part 2. 239




Annex V. Part 2. 239





0005



Cash balances at central banks and other demand deposits




BAD art 13(2); Annex V.Part 2.2, 3




Annex V.Part 2.2, 3



 


 


 


 




0010



Debt securities




Annex V.Part 1.31, 44(b)




Annex V.Part 1.31, 44(b)



 


 


 


 




0020


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 




0030


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 




0040


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 




0050


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 




0060


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 




0070



Loans and advances




Annex V.Part 1.32, 44(a)




Annex V.Part 1.32, 44(a)



 


 


 


 




0080


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 




0090


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 




0100


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 




0110


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 




0120


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 




0130


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)




SME Art 1 2(a)



 


 


 


 




0140


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 




0150


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 




0160


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 




0170


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)




Annex V.Part 2.88(a), 234i (b)



 


 


 


 




0180



DEBT INSTRUMENTS AT COST OR AT AMORTISED COST




Annex V.Part 2.233(a)




Annex V.Part 2.233(a)



 


 


 


 




0181



Debt securities




Annex V.Part 1.31, 44(b)




Annex V.Part 1.31, 44(b)



 


 


 


 




0182


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 




0183


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 




0184


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 




0185


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 




0186


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 




0191



Loans and advances




Annex V.Part 1.32, 44(a)




Annex V.Part 1.32, 44(a)



 


 


 


 




0192


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 




0193


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 




0194


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 




0195


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 




0196


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 




0900


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)




SME Art 1 2(a)



 


 


 


 




0903


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 




0197


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 




0910


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 




0913


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)




Annex V.Part 2.88(a), 234i (b)



 


 


 


 




0201



DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT




Annex V.Part 2.233(b)




Annex V.Part 2.233(b)



 


 


 


 




0211



Debt securities




Annex V.Part 1.31, 44(b)




Annex V.Part 1.31, 44(b)



 


 


 


 




0212


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 




0213


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 




0214


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 




0215


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 




0216


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 




0221



Loans and advances




Annex V.Part 1.32, 44(a)




Annex V.Part 1.32, 44(a)



 


 


 


 




0222


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 




0223


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 




0224


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 




0225


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 




0226


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 




0920


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)




SME Art 1 2(a)



 


 


 


 




0923


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 




0227


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 




0930


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 




0933


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)




Annex V.Part 2.88(a), 234i (b)



 


 


 


 




0231



DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT




Annex V.Part 2.233(c), 234




Annex V.Part 2.233(c), 234



 


 


 


 




0330



DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING




Annex V.Part 2.217




Annex V.Part 2.217



 


 


 


 




0335



DEBT INSTRUMENTS HELD FOR SALE



 



Annex V.Part 2.220



 


 


 


 




0340



Loan commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116



 


 


 


 




0350


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 




0360


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 




0370


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 




0380


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 




0390


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 




0400


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 




0410



Financial guarantees given




CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114




IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116



 


 


 


 




0420


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 




0430


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 




0440


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 




0450


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 




0460


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 




0470


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 




0480



Other Commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116



 


 


 


 




0490


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 




0500


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 




0510


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 




0520


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 




0530


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 




0540


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 




0550



OFF-BALANCE SHEET EXPOSURES




Annex V.Part 2.217




Annex V.Part 2.217’


 


 


 


 
















‘19.


Information forborne exposures



















 




References National GAAP based on BAD






References National GAAP compatible IFRS




 



Gross carrying amount / nominal amount of exposures with forbearance measures





 


 



Performing exposures with forbearance measures



 



Non-performing exposures with forbearance measures





 


Instruments with modifications in their terms and conditions


Refinancing


of which: Performing forborne exposures under probation reclassified from non-performing


 


Instruments with modifications in their terms and conditions


Refinancing


of which: Defaulted


of which: Impaired


of which: Forbearance of exposures non-performing prior to forbearance




0010


0020


0030


0040


0050


0060


0070


0080


0090


0100


0110





CRR Art. 47b (1), (2); Annex V. Part 1.34, Part 2. 118, 240-245, 251-258




Annex V. Part 2. 256, 259-261




CRR Art. 47b (1); Annex V. Part 2.240, 266




CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266




CRR Art. 47a (7); Annex V. Part 2. 256, 261




Annex V. Part 2. 259-263




CRR Art. 47b (1); Annex V. Part 2.240, 266




CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266




CRR art 178; Annex V. Part 2.264(b)




IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.264(a)




CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263






CRR Art. 47b (1), (2); Annex V. Part 1.34, Part 2. 118, 240-245, 251-255




Annex V. Part 2. 256, 259-261




CRR Art. 47b (1); Annex V. Part 2.240, 266




CRR Art. 47b (1); Annex V. Part 2. 240, 265-266




CRR Art. 47a (7); Annex V. Part 2. 256, 261




Annex V. Part 2. 259-263




CRR Art. 47b (1); Annex V. Part 2.240, 266




CRR Art. 47b (1); Annex V. Part 2. 240, 265-266




CRR art 178; Annex V. Part 2.264(b)




CRR art 4(95); Annex V.Part 2.264(a)




CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263





0005



Cash balances at central banks and other demand deposits




BAD art 13(2); Annex V.Part 2.2, 3




Annex V.Part 2.2, 3



 


 


 


 


 


 


 


 


 


 


 




0010



Debt securities




Annex V.Part 1.31, 44(b)




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 




0020


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




0030


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




0040


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




0050


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




0060


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




0070



Loans and advances




Annex V.Part 1.32, 44(a)




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 




0080


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




0090


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




0100


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




0110


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




0120


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




0130


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)




SME Art 1 2(a)



 


 


 


 


 


 


 


 


 


 


 




0140


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 




0150


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 




0160


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 




0170


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)




Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 


 


 




0180



DEBT INSTRUMENTS AT COST OR AT AMORTISED COST




Annex V.Part 2.249(a)




Annex V.Part 2.249(a)



 


 


 


 


 


 


 


 


 


 


 




0181



Debt securities




Annex V.Part 1.31, 44(b)




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 




0182


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




0183


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




0184


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




0185


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




0186


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




0191



Loans and advances




Annex V.Part 1.32, 44(a)




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 




0192


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




0193


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




0194


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




0195


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




0196


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




0900


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)




SME Art 1 2(a)



 


 


 


 


 


 


 


 


 


 


 




0903


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 




0197


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 




0910


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 




0913


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)




Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 


 


 




0201



DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT




Annex V.Part 2.249(b)




Annex V.Part 2.249(b)



 


 


 


 


 


 


 


 


 


 


 




0211



Debt securities




Annex V.Part 1.31, 44(b)




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 




0212


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




0213


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




0214


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




0215


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




0216


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




0221



Loans and advances




Annex V.Part 1.32, 44(a)




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 




0222


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




0223


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




0224


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




0225


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




0226


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




0920


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)




SME Art 1 2(a)



 


 


 


 


 


 


 


 


 


 


 




0923


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 




0227


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 




0930


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 




0933


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)




Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 


 


 




0231



DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT




Annex V.Part 2.249




Annex V.Part 2.249



 


 


 


 


 


 


 


 


 


 


 




0330



DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING




Annex V.Part 2.246




Annex V.Part 2.246



 


 


 


 


 


 


 


 


 


 


 




0335



DEBT INSTRUMENTS HELD FOR SALE



 



Annex V.Part 2.247



 


 


 


 


 


 


 


 


 


 


 




0340



Loan commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113, 246




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246’



 


 


 


 


 


 


 


 


 


 


 
























 




References National GAAP based on BAD






References National GAAP compatible IFRS




 



Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions




Maximum amount of the collateral or guarantee that can be considered


Annex V. Part 2.119





 



Perfoming exposures with forbearance measures - Accumulated impairment and provisions



 



Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions




Collateral received and financial guarantees received





 


Instruments with modifications in their terms and conditions


Refinancing


 


Collateral received on exposures with forbearance measures


 


Financial guarantees received on exposures with forbearance measures




 


Of which: Collateral received on non-performing exposures with forbearance measures


 


guarantees received on exposures with forbearance measures




0120


0130


0140


0150


0160


0170


0175


0180


0185





Annex V. Part 2. 267




Annex V. Part 2. 207




Annex V. Part 2. 207




CRR Art. 47b (1); Annex V. Part 2. 240, 267




CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267




Annex V. Part 2. 268




Annex V. Part 2. 268




Annex V. Part 2. 268




Annex V. Part 2. 268






Annex V. Part 2. 267




Annex V. Part 2. 207




Annex V. Part 2. 207




CRR Art. 47b (1); Annex V. Part 2. 240, 267




CRR Art. 47b (1); Annex V. Part 2. 240, 267




Annex V. Part 2. 268




Annex V. Part 2. 268




Annex V. Part 2. 268




Annex V. Part 2. 268





0005



Cash balances at central banks and other demand deposits




BAD art 13(2); Annex V.Part 2.2, 3




Annex V.Part 2.2, 3



 


 


 


 


 


 


 


 


 




0010



Debt securities




Annex V.Part 1.31, 44(b)




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 




0020


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 




0030


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 




0040


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 




0050


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 




0060


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 




0070



Loans and advances




Annex V.Part 1.32, 44(a)




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 




0080


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 




0090


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 




0100


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 




0110


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 




0120


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 




0130


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)




SME Art 1 2(a)



 


 


 


 


 


 


 


 


 




0140


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 




0150


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 




0160


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 




0170


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)




Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 




0180



DEBT INSTRUMENTS AT COST OR AT AMORTISED COST




Annex V.Part 2.249(a)




Annex V.Part 2.249(a)



 


 


 


 


 


 


 


 


 




0181



Debt securities




Annex V.Part 1.31, 44(b)




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 




0182


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 




0183


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 




0184


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 




0185


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 




0186


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 




0191



Loans and advances




Annex V.Part 1.32, 44(a)




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 




0192


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 




0193


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 




0194


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 




0195


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 




0196


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 




0900


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)




SME Art 1 2(a)



 


 


 


 


 


 


 


 


 




0903


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 




0197


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 




0910


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 




0913


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)




Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 




0201



DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT




Annex V.Part 2.249(b)




Annex V.Part 2.249(b)



 


 


 


 


 


 


 


 


 




0211



Debt securities




Annex V.Part 1.31, 44(b)




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 




0212


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 




0213


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 




0214


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 




0215


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 




0216


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 




0221



Loans and advances




Annex V.Part 1.32, 44(a)




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 




0222


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 




0223


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 




0224


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 




0225


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 




0226


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 




0920


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)




SME Art 1 2(a)



 


 


 


 


 


 


 


 


 




0923


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 




0227


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 




0930


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 




0933


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)




Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 




0231



DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT




Annex V.Part 2.249




Annex V.Part 2.249



 


 


 


 


 


 


 


 


 




0330



DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING




Annex V.Part 2.246




Annex V.Part 2.246



 


 


 


 


 


 


 


 


 




0335



DEBT INSTRUMENTS HELD FOR SALE



 



Annex V.Part 2.247



 


 


 


 


 


 


 


 


 




0340



Loan commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113, 246




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246’


 


 


 


 


 


 


 


 


 












ELI: http://data.europa.eu/eli/reg/2025/1958/oj
ISSN 1977-0677 (electronic edition)