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 (Text with EEA relevance)

Type Implementing Regulation
Publication 2021-03-19
Last updated 2024-09-01
State In force
Department European Commission, FISMA
Source EUR-Lex
articles 24
Reform history JSON API
Gross carrying amount / Nominal amount Gross carrying amount / Nominal amount Gross carrying amount / Nominal amount Gross carrying amount / Nominal amount Gross carrying amount / Nominal amount Gross carrying amount / Nominal amount Gross carrying amount / Nominal amount Gross carrying amount / Nominal amount Gross carrying amount / Nominal amount Gross carrying amount / Nominal amount Gross carrying amount / Nominal amount Gross carrying amount / Nominal amount Gross carrying amount / Nominal amount Gross carrying amount / Nominal amount Gross carrying amount / Nominal amount Gross carrying amount / Nominal amount Gross carrying amount / Nominal amount Gross carrying amount / Nominal amount Gross carrying amount / Nominal amount Gross carrying amount / Nominal amount Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119* *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119* *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119* *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119*
Performing Performing Performing Performing Performing Performing Non-performing Non-performing Non-performing Non-performing Non-performing Non-performing Non-performing Non-performing Non-performing Non-performing Non-performing Non-performing Non-performing Performing exposures - Accumulated impairment and provisions Performing exposures - Accumulated impairment and provisions Performing exposures - Accumulated impairment and provisions Performing exposures - Accumulated impairment and provisions Performing exposures - Accumulated impairment and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Collateral received and financial guarantees received Collateral received and financial guarantees received Collateral received and financial guarantees received Collateral received and financial guarantees received
Not past due or Past due <= 30 days Past due > 30 days <= 90 days Of which: Instruments without significant increase in credit risk since initial recognition (Stage 1) Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Of which: purchased or originated credit-impaired financial assets Unlikely to pay that are not past-due or past-due < = 90 days Past due > 90 days <= 180 days Past due > 180 days <= 1 year Past due > 1 year <= 2 years Past due > 2 year <= 5 years Past due > 5 year <= 7 years Past due > 7 years Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Of which: defaulted of which: Credit-impaired instruments (Stage 3) of which: purchased or originated credit-impaired financial assets of which: impaired of which: Past due > 30 days <= 90 days of which: Instruments without significant increase in credit risk since initial recognition (Stage 1) of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) of which: purchased or originated credit-impaired financial assets Unlikely to pay that are not past-due or past-due < = 90 days Past due > 90 days <= 180 days Past due > 180 days <= 1 year Past due > 1 year < = 2 year Past due > 2 year < = 5 year Past due > 5 year <= 7 years Past due > 7 years Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Of which: Credit-impaired instruments (Stage 3) of which: purchased or originated credit-impaired financial assets Collateral received on performing exposues Collateral received on non-performing exposues Financial guarantees received on performing exposures Financial guarantees received on non-performing exposures
0010 0020 0030 0055 0056 0057 0058 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 0130 0140 0910 0141 0142 0143 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 0201 0200 0205 0210
References National GAAP compatible IFRS Annex V. Part 1.34, Part 2.118, 221 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e) CRR Art. 47a (3); Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) CRR art 178; Annex V.Part 2.237(b) IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a) IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e) Annex V. Part 2. 238 Annex V. Part 2. 238 Annex V. Part 2. 222, 235, 237(f) IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e) Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a) IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e) Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239
References National GAAP based on BAD Annex V. Part 1.34, Part 2.118, 221 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 CRR Art. 47a (3); Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 CRR art 178; Annex V.Part 2.237(b) CRR art 4(95); Annex V.Part 2.237(a) Annex V. Part 2. 238 Annex V. Part 2. 238 Annex V. Part 2. 222, 235 Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239
0005 Cash balances at central banks and other demand deposits BAD art 13(2); Annex V.Part 2.2, 3 Annex V.Part 2.2, 3
0010 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b)
0020 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
0030 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
0040 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
0050 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
0060 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
0070 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)
0080 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
0090 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
0100 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
0110 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
0120 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
0130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)
0140 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) Annex V.Part 2.86(a), 87, 234i (a)
0150 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
0160 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) Annex V.Part 2.86(a), 87, 234i (a)
0170 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b)
0180 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part 2.233(a) Annex V.Part 2.233(a)
0181 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b)
0182 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
0183 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
0184 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
0185 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
0186 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
0191 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)
0192 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
0193 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
0194 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
0195 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
0196 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
0900 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)
0903 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) Annex V.Part 2.86(a), 87, 234i (a)
0197 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
0910 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) Annex V.Part 2.86(a), 87, 234i (a)
0913 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b)
0201 DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part 2.233(b) Annex V.Part 2.233(b)
0211 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b)
0212 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
0213 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
0214 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
0215 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
0216 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
0221 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)
0222 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
0223 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
0224 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
0225 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
0226 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
0920 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)
0923 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) Annex V.Part 2.86(a), 87, 234i (a)
0227 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
0930 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) Annex V.Part 2.86(a), 87, 234i (a)
0933 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b)
0231 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part 2.233(c), 234 Annex V.Part 2.233(c), 234
0330 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part 2.217 Annex V.Part 2.217
0335 DEBT INSTRUMENTS HELD FOR SALE Annex V.Part 2.220
0340 Loan commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113 CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
0350 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
0360 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
0370 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
0380 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
0390 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
0400 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
0410 Financial guarantees given CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114 IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116
0420 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
0430 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
0440 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
0450 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
0460 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
0470 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
0480 Other Commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115 CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116
0490 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
0500 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
0510 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
0520 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
0530 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
0540 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
0550 OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217 Annex V.Part 2.217
18.1   Inflows and outflows of non-performing exposures - loans and advances by counterparty sector
References National GAAP based on BAD References National GAAP compatible IFRS Gross carrying amount of loans and advances Gross carrying amount of loans and advances
References National GAAP based on BAD References National GAAP compatible IFRS Inflows to non-performing exposures (-) Outflows from non-performing exposures
References National GAAP based on BAD References National GAAP compatible IFRS 0010 0020
References National GAAP based on BAD References National GAAP compatible IFRS Annex V. Part 2.213-216, 224-234, 239i-239iii, 239vi Annex V. Part 2.213-216, 224-234, 239i, 239iv- 239vi
References National GAAP based on BAD References National GAAP compatible IFRS Annex V. Part 2.213-216, 224-234, 239i-239iii, 239vi Annex V. Part 2.213-216, 224-234, 239i, 239iv- 239vi
0010 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
0020 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
0030 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
0040 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
0050 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
0060 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)
0070 Of which: Commercial real estate (CRE) loans to small and medium-sized enterprises SME Art 1 2(a); Annex V.Part 2.239vii (a), 239ix SME Art 1 2(a); Annex V.Part 2.239vii (a), 239ix
0080 Of which: Commercial real estate (CRE) loans to non-financial corporations other than SMEs Annex V.Part 2.239vii (a), 239ix Annex V.Part 2.239vii (a), 239ix
0090 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 239vii (b) Annex V.Part 2.86(a), 87, 239vii (b)
0100 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
0110 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 239vii (b) Annex V.Part 2.86(a), 87, 239vii (b)
0120 Of which: Credit for consumption Annex V.Part 2.88(a), 239vii (c) Annex V.Part 2.88(a), 239vii (c)
0130 LOANS AND ADVANCES OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part 2.217 Annex V.Part 2.217
0140 LOANS AND ADVANCES HELD FOR SALE Annex V.Part 2.220
0150 TOTAL INFLOWS / OUTFLOWS
18.2   Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property
References National GAAP based on BAD References National GAAP compatible IFRS Gross carrying amount Gross carrying amount Gross carrying amount Gross carrying amount Gross carrying amount Gross carrying amount Gross carrying amount Gross carrying amount Gross carrying amount Gross carrying amount Gross carrying amount Gross carrying amount Gross carrying amount Gross carrying amount Gross carrying amount Gross carrying amount Gross carrying amount Accumulated impairment, accumulated negative changes in fair value due to credit risk Accumulated impairment, accumulated negative changes in fair value due to credit risk Accumulated impairment, accumulated negative changes in fair value due to credit risk Accumulated impairment, accumulated negative changes in fair value due to credit risk Accumulated impairment, accumulated negative changes in fair value due to credit risk Accumulated impairment, accumulated negative changes in fair value due to credit risk Accumulated impairment, accumulated negative changes in fair value due to credit risk Accumulated impairment, accumulated negative changes in fair value due to credit risk Accumulated impairment, accumulated negative changes in fair value due to credit risk Accumulated impairment, accumulated negative changes in fair value due to credit risk Accumulated impairment, accumulated negative changes in fair value due to credit risk Accumulated impairment, accumulated negative changes in fair value due to credit risk Accumulated impairment, accumulated negative changes in fair value due to credit risk *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119* *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119* *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119* *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119*
References National GAAP based on BAD References National GAAP compatible IFRS of which: exposures with forbearance measures Performing Performing Performing Performing Performing Non-performing Non-performing Non-performing Non-performing Non-performing Non-performing Non-performing Non-performing Non-performing Non-performing Of which: Exposures with forbearance measures Performing exposures - Accumulated impairments Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Collateral received and financial guarantees received Collateral received and financial guarantees received Collateral received and financial guarantees received Collateral received and financial guarantees received
References National GAAP based on BAD References National GAAP compatible IFRS of which: exposures with forbearance measures Not past due or Past due <= 30 days Past due > 30 days <= 90 days of which: performing exposures with forbearance measures Unlikely to pay that are not past-due or past-due < = 90 days Past due > 90 days <= 180 days Past due > 180 days <= 1 year Past due > 1 year <= 2 years Past due > 2 year <= 5 years Past due > 5 year <= 7 years Past due > 7 years Of which: defaulted Of which: Non-performing exposures with forbearance measures Of which: Exposures with forbearance measures Performing exposures - Accumulated impairments Of which: Performing exposures with forbearance measures Unlikely to pay that are not past-due or past-due < = 90 days Past due > 90 days <= 180 days Past due > 180 days <= 1 year Past due > 1 year < = 2 year Past due > 2 year < = 5 year Past due > 5 year <= 7 years Past due > 7 years Of which: Non-performing exposures with forbearance measures Collateral received on performing exposues Collateral received on non-performing exposues Financial guarantees received on performing exposures Financial guarantees received on non-performing exposures
References National GAAP based on BAD References National GAAP compatible IFRS of which: exposures with forbearance measures Not past due or Past due <= 30 days Past due > 30 days <= 90 days of which: performing exposures with forbearance measures of which: Performing forborne exposures under probation reclassified from non-performing Unlikely to pay that are not past-due or past-due < = 90 days Past due > 90 days <= 180 days Past due > 180 days <= 1 year Past due > 1 year <= 2 years Past due > 2 year <= 5 years Past due > 5 year <= 7 years Past due > 7 years Of which: defaulted Of which: Non-performing exposures with forbearance measures Of which: Exposures with forbearance measures Performing exposures - Accumulated impairments Of which: Performing exposures with forbearance measures Unlikely to pay that are not past-due or past-due < = 90 days Past due > 90 days <= 180 days Past due > 180 days <= 1 year Past due > 1 year < = 2 year Past due > 2 year < = 5 year Past due > 5 year <= 7 years Past due > 7 years Of which: Non-performing exposures with forbearance measures Collateral received on performing exposues Collateral received on non-performing exposues Financial guarantees received on performing exposures Financial guarantees received on non-performing exposures
References National GAAP based on BAD References National GAAP compatible IFRS 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 0120 0130 0140 0150 0160 0170 0180 0190 0200 0210 0220 0230 0240 0250 0260 0270 0280 0290 0300 0310 0320 0330 0340
References National GAAP based on BAD References National GAAP compatible IFRS Annex V. Part 1.34, Part 2.118, 221 Annex V. Part 1.34, Part 2. 118, 240-245, 251-258 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 Annex V. Part 2. 256, 259-262 Annex V. Part 2. 256(b), 261 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 CRR art 178; Annex V.Part 2.237(b) Annex V. Part 2. 259-263 Annex V. Part 2. 238 Annex V. Part 2. 267 Annex V. Part 2. 238 Annex V. Part 2. 207 Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 207 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239
References National GAAP based on BAD References National GAAP compatible IFRS Annex V. Part 1.34, Part 2.118, 221 Annex V. Part 1.34, Part 2. 118, 240-245, 251-255 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 Annex V. Part 2. 256, 259-262 Annex V. Part 2. 256(b), 261 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 CRR art 178; Annex V.Part 2.237(b) Annex V. Part 2. 259-263 Annex V. Part 2. 238 Annex V. Part 2. 267 Annex V. Part 2. 238 Annex V. Part 2. 207 Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 207 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239
0010 Non-finan-cial corpo-rations Commercial real estate (CRE) loans to small and medium-sized enterprises SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii
0020 Non-finan-cial corpo-rations Commercial real estate (CRE) loans to non-financial corporations other than SMEs Annex V.Part 2.239vi (a), 239vii Annex V.Part 2.239vi (a), 239vii
0030 Non-finan-cial corpo-rations Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 239vi (b) Annex V.Part 2.86(a), 87, 239vi (b)
0040 Non-finan-cial corpo-rations Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% Annex V.Part 2.86(a), 87, 239vi (b), 239viii Annex V.Part 2.86(a), 87, 239vi (b), 239viii
0050 Non-finan-cial corpo-rations Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% Annex V.Part 2.86(a), 87, 239vi (b), 239viii Annex V.Part 2.86(a), 87, 239vi (b), 239viii
0060 Non-finan-cial corpo-rations Of which: Loans with LTV ratio higher than 100% Annex V.Part 2.86(a), 87, 239vi (b), 239viii Annex V.Part 2.86(a), 87, 239vi (b), 239viii
0070 House-holds Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 239vi (b) Annex V.Part 2.86(a), 87, 239vi (b)
0080 House-holds Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% Annex V.Part 2.86(a), 87, 239vi (b), 239viii Annex V.Part 2.86(a), 87, 239vi (b), 239viii
0090 House-holds Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% Annex V.Part 2.86(a), 87, 239vi (b), 239viii Annex V.Part 2.86(a), 87, 239vi (b), 239viii
0100 House-holds Of which: Loans with LTV ratio higher than 100% Annex V.Part 2.86(a), 87, 239vi (b), 239viii Annex V.Part 2.86(a), 87, 239vi (b), 239viii

19. Information forborne exposures

Gross carrying amount / nominal amount of exposures with forbearance measures Gross carrying amount / nominal amount of exposures with forbearance measures Gross carrying amount / nominal amount of exposures with forbearance measures Gross carrying amount / nominal amount of exposures with forbearance measures Gross carrying amount / nominal amount of exposures with forbearance measures Gross carrying amount / nominal amount of exposures with forbearance measures Gross carrying amount / nominal amount of exposures with forbearance measures Gross carrying amount / nominal amount of exposures with forbearance measures Gross carrying amount / nominal amount of exposures with forbearance measures Gross carrying amount / nominal amount of exposures with forbearance measures Gross carrying amount / nominal amount of exposures with forbearance measures Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119* *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119* *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119* *Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119*
Performing exposures with forbearance measures Performing exposures with forbearance measures Performing exposures with forbearance measures Performing exposures with forbearance measures Non-performing exposures with forbearance measures Non-performing exposures with forbearance measures Non-performing exposures with forbearance measures Non-performing exposures with forbearance measures Non-performing exposures with forbearance measures Non-performing exposures with forbearance measures Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Collateral received and financial guarantees received Collateral received and financial guarantees received Collateral received and financial guarantees received Collateral received and financial guarantees received
Instruments with modifications in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing Instruments with modifications in their terms and conditions Refinancing of which: Defaulted of which: Impaired of which: Forbearance of exposures non-performing prior to forbearance Perfoming exposures with forbearance measures - Accumulated impairment and provisions Instruments with modifications in their terms and conditions Refinancing Collateral received on exposures with forbearance measures Collateral received on exposures with forbearance measures Financial guarantees received on exposures with forbearance measures Financial guarantees received on exposures with forbearance measures
Instruments with modifications in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing Instruments with modifications in their terms and conditions Refinancing of which: Defaulted of which: Impaired of which: Forbearance of exposures non-performing prior to forbearance Perfoming exposures with forbearance measures - Accumulated impairment and provisions Instruments with modifications in their terms and conditions Refinancing Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financial guarantees received on non-performing exposures with forbearance measures
0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 0120 0130 0140 0150 0160 0170 0175 0180 0185
References National GAAP compatible IFRS CRR Art. 47b (1), (2); Annex V. Part 1.34, Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part 2.240, 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part 2.240, 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR art 178; Annex V. Part 2.264(b) IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.264(a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268
References National GAAP based on BAD CRR Art. 47b (1), (2); Annex V. Part 1.34, Part 2. 118, 240-245, 251-255 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part 2.240, 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part 2.240, 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR art 178; Annex V. Part 2.264(b) CRR art 4(95); Annex V.Part 2.264(a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 267 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268
0005 Cash balances at central banks and other demand deposits BAD art 13(2); Annex V.Part 2.2, 3 Annex V.Part 2.2, 3
0010 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b)
0020 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
0030 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
0040 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
0050 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
0060 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
0070 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)
0080 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
0090 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
0100 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
0110 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
0120 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
0130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)
0140 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) Annex V.Part 2.86(a), 87, 234i (a)
0150 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
0160 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) Annex V.Part 2.86(a), 87, 234i (a)
0170 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b)
0180 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part 2.249(a) Annex V.Part 2.249(a)
0181 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b)
0182 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
0183 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
0184 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
0185 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
0186 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
0191 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)
0192 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
0193 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
0194 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
0195 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
0196 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
0900 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)
0903 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) Annex V.Part 2.86(a), 87, 234i (a)
0197 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
0910 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) Annex V.Part 2.86(a), 87, 234i (a)
0913 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b)
0201 DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part 2.249(b) Annex V.Part 2.249(b)
0211 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b)
0212 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
0213 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
0214 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
0215 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
0216 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
0221 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)
0222 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
0223 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
0224 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
0225 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
0226 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
0920 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)
0923 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) Annex V.Part 2.86(a), 87, 234i (a)
0227 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
0930 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) Annex V.Part 2.86(a), 87, 234i (a)
0933 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b)
0231 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part 2.249 Annex V.Part 2.249
0330 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part 2.246 Annex V.Part 2.246
0335 DEBT INSTRUMENTS HELD FOR SALE Annex V.Part 2.247
0340 Loan commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113, 246 CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246

20. Geographical breakdown

20.1   Geographical breakdown of assets by location of the activities
References National GAAP based on BAD References National GAAP compatible IFRS *Carrying amount Annex V.Part 1.27-28* *Carrying amount Annex V.Part 1.27-28*
References National GAAP based on BAD References National GAAP compatible IFRS Domestic activitivies Non-domestic activities
References National GAAP based on BAD References National GAAP compatible IFRS Annex V.Part 2.270 Annex V.Part 2.270
References National GAAP based on BAD References National GAAP compatible IFRS 0010 0020
0010 Cash, cash balances at central banks and other demand deposits BAD art 4.Assets(1) IAS 1.54 (i)
0020 Cash on hand Annex V.Part 2.1 Annex V.Part 2.1
0030 Cash balances at central banks BAD art 13(2); Annex V.Part 2.2 Annex V.Part 2.2
0040 Other demand deposits Annex V.Part 2.3 Annex V.Part 2.3
0050 Financial assets held for trading Accounting Directive art 8(1)(a), (5); IAS 39.9 IFRS 9. Appendix A
0060 Derivatives CRR Annex II IFRS 9. Appendix A
0070 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11
0080 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.31
0090 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.32
0091 Trading financial assets BAD Article 32-33; Annex V.Part 1.17
0092 Derivatives CRR Annex II; Annex V.Part 1.17, 27
0093 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5
0094 Debt securities Annex V.Part 1.31
0095 Loans and advances Annex V.Part 1.32
0096 Non-trading financial assets mandatorily at fair value through profit or loss IFRS 7.8(a)(ii); IFRS 9.4.1.4
0097 Equity instruments IAS 32.11
0098 Debt securities Annex V.Part 1.31
0099 Loans and advances Annex V.Part 1.32
0100 Financial assets designated at fair value through profit or loss Accounting Directive art 8(1)(a), (6) IFRS 7.8(a)(i); IFRS 9.4.1.5
0110 Equity instruments IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5
0120 Debt securities Annex V.Part 1.31 Annex V.Part 1.31
0130 Loans and advances Annex V.Part 1.32 Annex V.Part 1.32
0141 Financial assets at fair value through other comprehensive income IFRS 7.8(h); IFRS 9.4.1.2A
0142 Equity instruments IAS 32.11
0143 Debt securities Annex V.Part 1.31
0144 Loans and advances Annex V.Part 1.32
0171 Non-trading non-derivative financial assets measured at fair value through profit or loss BAD art 36(2)
0172 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5
0173 Debt securities Annex V.Part 1.31
0174 Loans and advances Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32
0175 Non-trading non-derivative financial assets measured at fair value to equity Accounting Directive art 8(1)(a), (8)
0176 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5
0177 Debt securities Annex V.Part 1.31
0178 Loans and advances Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32
0181 Financial assets at amortised cost IFRS 7.8(f); IFRS 9.4.1.2
0182 Debt securities Annex V.Part 1.31
0183 Loans and advances Annex V.Part 1.32
0231 Non-trading non-derivative financial assets measured at a cost-based method BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19
0330 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5
0232 Debt securities Annex V.Part 1.31
0233 Loans and advances Annex V.Part 1.32
0234 Other non-trading non-derivative financial assets BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20
0235 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5
0236 Debt securities Annex V.Part 1.31
0237 Loans and advances Annex V.Part 1.32
0240 Derivatives – Hedge accounting Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22 IFRS 9.6.2.1; Annex V.Part 1.22
0250 Fair value changes of the hedged items in portfolio hedge of interest rate risk Accounting Directive art 8(5), (6); IAS 39.89A (a) IAS 39.89A(a); IFRS 9.6.5.8
0260 Tangible assets BAD art 4.Assets(10)
0270 Intangible assets BAD art 4.Assets(9); CRR art 4(1)(115) IAS 1.54(c); CRR art 4(1)(115)
0280 Investments in subsidaries, joint ventures and associates BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4 IAS 1.54(e); Annex V.Part 1.21, Part 2.4
0290 Tax assets IAS 1.54(n-o)
0300 Other assets Annex V.Part 2.5, 6 Annex V.Part 2.5
0310 Non-current assets and disposal groups classified as held for sale IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7
0315 (-)  Haircuts for trading assets valued at fair value Annex V Part 1.29
0320 ASSETS BAD art 4 Assets IAS 1.9(a), IG 6
20.2   Geographical breakdown of liabilities by location of the activities

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