LegalizeCommission Implementing Regulation (EU) 2021/451 of 17 December 2020 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Implementing Regulation (EU) No 680/2014 (Text with EEA relevance)
| References 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 | Financial liabilities held for trading | IFRS 7.8 (e) (ii); IFRS 9.BA.6 | |||
| 0020 | Derivatives | IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) | |||
| 0030 | Short positions | IFRS 9.BA7(b) | |||
| 0040 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||
| 0050 | Debt securities issued | Annex V.Part 1.37 | |||
| 0060 | Other financial liabilities | Annex V.Part 1.38-41 | |||
| 0061 | Trading financial liabilities | Accounting Directive art 8(1)(a),(3),(6) | |||
| 0062 | Derivatives | CRR Annex II; Annex V.Part 1.25 | |||
| 0063 | Short positions | ||||
| 0064 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||
| 0065 | Debt securities issued | Annex V.Part 1.37 | |||
| 0066 | Other financial liabilities | Annex V.Part 1.38-41 | |||
| 0070 | Financial liabilities designated at fair value through profit or loss | Accounting Directive art 8(1)(a), (6); IAS 39.9 | IFRS 7.8 (e)(i); IFRS 9.4.2.2 | ||
| 0080 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||
| 0090 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | ||
| 0100 | Other financial liabilities | Annex V.Part 1.38-41 | Annex V.Part 1.38-41 | ||
| 0110 | Financial liabilities measured at amortised cost | Accounting Directive art 8(3), (6); IAS 39.47 | IFRS 7.8(g); IFRS 9.4.2.1 | ||
| 0120 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||
| 0130 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.37 | ||
| 0140 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.38-41 | ||
| 0141 | Non-trading non-derivative financial liabilities measured at a cost-based method | Accounting Directive art 8(3) | |||
| 0142 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||
| 0143 | Debt securities issued | Annex V.Part 1.37 | |||
| 0144 | Other financial liabilities | Annex V.Part 1.38-41 | |||
| 0150 | Derivatives – Hedge accounting | Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.26 | IFRS 9.6.2.1; Annex V.Part 1.26 | ||
| 0160 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | Accounting Directive art 8(5), (6); Annex V.Part 2.8; IAS 39.89A(b) | IAS 39.89A(b), IFRS 9.6.5.8 | ||
| 0170 | Provisions | BAD art 4.Liabilities(6) | IAS 37.10; IAS 1.54(l) | ||
| 0180 | Tax liabilities | IAS 1.54(n-o) | |||
| 0190 | Share capital repayable on demand | IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12 | |||
| 0200 | Other liabilities | Annex V.Part 2.13 | Annex V.Part 2.13 | ||
| 0210 | Liabilities included in disposal groups classified as held for sale | IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 | |||
| 0215 | Haircuts for trading liabilities valued at fair value | Annex V Part 1.29 | |||
| 0220 | LIABILITIES | IAS 1.9(b);IG 6 |
20.3 Geographical breakdown of statement of profit or loss items by location of the activities
| References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | Current period | ||
|---|---|---|---|---|---|
| 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 | Interest income | BAD art 27.Vertical layout(1); Annex V.Part 2.31 | IAS 1.97; Annex V.Part 2.31 | ||
| 0020 | (Interest expenses) | BAD art 27.Vertical layout(2); Annex V.Part 2.31 | IAS 1.97; Annex V.Part 2.31 | ||
| 0030 | (Expenses on share capital repayable on demand) | IFRIC 2.11 | |||
| 0040 | Dividend income | BAD art 27.Vertical layout(3); Annex V.Part 2.40 | Annex V.Part 2.40 | ||
| 0050 | Fee and commission income | BAD art 27.Vertical layout(4) | IFRS 7.20(c) | ||
| 0060 | (Fee and commission expenses) | BAD art 27.Vertical layout(5) | IFRS 7.20(c) | ||
| 0070 | Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net | BAD art 27.Vertical layout(6) | Annex V.Part 2.45 | ||
| 0080 | Gains or (-) losses on financial assets and liabilities held for trading, net | BAD art 27.Vertical layout(6) | IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46 | ||
| 0083 | Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss | IFRS 9.5.7.1 | |||
| 0085 | Gains or (-) losses on trading financial assets and liabilities, net | BAD art 27.Vertical layout(6) | |||
| 0090 | Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net | IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44 | |||
| 0095 | Gains or (-) losses on non-trading financial assets and liabilities, net | BAD art 27.Vertical layout(6) | |||
| 0100 | Gains or (-) losses from hedge accounting, net | Accounting Directive art 8(1)(a), (6), (8) | Annex V.Part 2.47-48 | ||
| 0110 | Exchange differences [gain or (-) loss], net | BAD art 39 | IAS 21.28, 52 (a) | ||
| 0120 | Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net | BAD art 27.Vertical layout(13)-(14); Annex V Part 2.56 | Annex V Part 2.56 | ||
| 0130 | Gains or (-) losses on derecognition of non financial assets, net | IAS 1.34 | |||
| 0140 | Other operating income | BAD art 27.Vertical layout(7); Annex V.Part 2.314-316 | Annex V.Part 2.314-316 | ||
| 0150 | (Other operating expenses) | BAD art 27.Vertical layout(10); Annex V.Part 2.314-316 | Annex V.Part 2.314-316 | ||
| 0155 | TOTAL OPERATING INCOME, NET | ||||
| 0160 | (Administrative expenses) | BAD art 27.Vertical layout(8) | |||
| 0165 | (Cash contributions to resolution funds and deposit guarantee schemes) | Annex V.Part 2.48i | Annex V.Part 2.48i | ||
| 0170 | (Depreciation) | IAS 1.102, 104 | |||
| 0171 | Modification gains or (-) losses, net | IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49 | |||
| 0175 | (Increases or (-) decreases of the fund for general banking risks, net) | BAD art 38.2 | |||
| 0180 | (Provisions or (-) reversal of provisions) | IAS 37.59, 84; IAS 1.98(b)(f)(g) | |||
| 0190 | (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) | BAD art 35-37, Annex V.Part 2.52, 53 | IFRS 7.20(a)(viii); Annex V Part 2.51, 53 | ||
| 0200 | (Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates) | BAD art 27.Vertical layout(13)-(14) | IAS 28.40-43 | ||
| 0210 | (Impairment or (-) reversal of impairment on non-financial assets) | IAS 36.126(a)(b) | |||
| 0220 | Negative goodwill recognised in profit or loss | Accounting Directive art 24(3)(f) | IFRS 3.Appendix B64(n)(i) | ||
| 0230 | Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates | BAD art 27.Vertical layout(13)-(14) | Annex V.Part 2.54 | ||
| 0240 | Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations | IFRS 5.37; Annex V.Part 2.55 | |||
| 0250 | PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS | IAS 1.102, IG 6; IFRS 5.33 A | |||
| 0260 | (Tax expense or (-) income related to profit or loss from continuing operations) | BAD art 27.Vertical layout(15) | IAS 1.82(d); IAS 12.77 | ||
| 0270 | PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS | BAD art 27.Vertical layout(16) | IAS 1, IG 6 | ||
| 0275 | Extraordinary profit or (-) loss after tax | BAD art 27.Vertical layout(21) | |||
| 0280 | Profit or (-) loss after tax from discontinued operations | IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56 | |||
| 0290 | PROFIT OR (-) LOSS FOR THE YEAR | BAD art 27.Vertical layout(23) | IAS 1.81A(a) |
20.4 Geographical breakdown of assets by residence of the counterparty
Country of residence of the counterparty:
| References National GAAP based on BAD | References National GAAP compatible IFRS | Gross carrying amount | Accumulated impairment | Accumulated negative changes in fair value due to credit risk on non-performing exposures | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| References National GAAP based on BAD | References National GAAP compatible IFRS | Gross carrying amount | Of which: held for trading or trading | of which: financial assets subject to impairment, including cash balances at central banks and other demand deposits | Of which: forborne | Of which: non-perfoming | Accumulated impairment | Accumulated negative changes in fair value due to credit risk on non-performing exposures | |||
| References National GAAP based on BAD | References National GAAP compatible IFRS | Gross carrying amount | Of which: held for trading or trading | of which: financial assets subject to impairment, including cash balances at central banks and other demand deposits | Of which: forborne | of which: defaulted | Accumulated impairment | Accumulated negative changes in fair value due to credit risk on non-performing exposures | |||
| References National GAAP based on BAD | References National GAAP compatible IFRS | Annex V.Part 1.34, Part 2.271, 275 | Annex V.Part 1.15(a), 16(a), 17, Part 2.273 | Annex V.Part 2.273 | Annex V.Part 2.275 | Annex V.Part 2.275 | CRR art 178; Annex V.Part 2.237(b) | Annex V.Part 2.274 | Annex V.Part 2.274 | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | 0010 | 0011 | 0012 | 0022 | 0025 | 0026 | 0031 | 0040 | ||
| 0010 | Derivatives | CRR Annex II; Annex V.Part 2.272 | IFRS 9 Appendix A, Annex V.Part 2.272 | ||||||||
| 0020 | Of which: credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||
| 0030 | Of which: other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||
| 0040 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b) | IAS 32.11 | ||||||||
| 0050 | Of which: credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||
| 0060 | Of which: other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||
| 0070 | Of which: non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||
| 0075 | Cash balances at central banks and other demand deposits | BAD art 13(2); Annex V.Part 2.2, 3, 273 | Annex V.Part 2.2, 3 | ||||||||
| 0080 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | ||||||||
| 0090 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||
| 0100 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||
| 0110 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||
| 0120 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||
| 0130 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||
| 0140 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | ||||||||
| 0150 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||
| 0160 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||
| 0170 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||
| 0180 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||
| 0190 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||
| 0200 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | ||||||||
| 0210 | Of which: Loans collateralized by commercial immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | ||||||||
| 0220 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||||||||
| 0230 | Of which: Loans collateralized by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | ||||||||
| 0240 | Of which: Credit for consumption | Annex V.Part 2.88(a) | Annex V.Part 2.88(a) |
20.5 Geographical breakdown of off-balance sheet exposures by residence of the counterparty
Country of residence of the counterparty:
| References National GAAP based on BAD | References National GAAP compatible IFRS | Nominal amount | Provisions for commitments and guarantees given | |||||
|---|---|---|---|---|---|---|---|---|
| References National GAAP based on BAD | References National GAAP compatible IFRS | Nominal amount | Of which: forborne | Of which: non-perfoming | Provisions for commitments and guarantees given | |||
| References National GAAP based on BAD | References National GAAP compatible IFRS | Nominal amount | Of which: forborne | Of which: non-perfoming | of which: defaulted | Provisions for commitments and guarantees given | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | Annex V.Part 2.118, 271 | Annex V.Part 2.240-258 | Annex V.Part 2.275 | CRR art 178; Annex V.Part 2.237(b) | Annex V.Part 2.276 | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | 0010 | 0022 | 0025 | 0026 | 0030 | ||
| 0010 | 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 | |||||
| 0020 | 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 | |||||
| 0030 | 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 |
20.6 Geographical breakdown of liabilities by residence of the counterparty
Country of residence of the counterparty:
| References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | ||
|---|---|---|---|---|
| References National GAAP based on BAD | References National GAAP compatible IFRS | Annex V.Part 1.27-28, 2.271 | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | 0010 | ||
| 0010 | Derivatives | CRR Annex II; Annex V.Part 1.24(a), 25, 26, 44(e), Part 2.272 | IFRS 9 Appendix A, Annex V.Part 1.44(e), Part 2.272 | |
| 0020 | Of which: credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |
| 0030 | Of which: other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |
| 0040 | Short positions | Annex V.Part 1.44(d) | IFRS 9.BA7(b); Annex V.Part 1.44(d) | |
| 0050 | Of which: credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |
| 0060 | Of which: other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |
| 0070 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |
| 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 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) |
20.7.1 Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes
Country of residence of the counterparty:
| References | *Non-financial corporations Annex V. Part 2.271, 277* | *Non-financial corporations Annex V. Part 2.271, 277* | *Non-financial corporations Annex V. Part 2.271, 277* | *Non-financial corporations Annex V. Part 2.271, 277* | *Non-financial corporations Annex V. Part 2.271, 277* | ||
|---|---|---|---|---|---|---|---|
| References | Gross carrying amount | Accumulated impairment | Accumulated negative changes in fair value due to credit risk on non-performing exposures | ||||
| References | Gross carrying amount | of which: loans and advances subject to impairment | Of which: non-performing | Accumulated impairment | Accumulated negative changes in fair value due to credit risk on non-performing exposures | ||
| References | Annex V.Part 1.34, Part 2.275 | Annex V.Part 2.273 | Annex V.Part 2.275 | Annex V.Part 2.274 | Annex V.Part 2.274 | ||
| References | 0010 | 0011 | 0012 | 0021 | 0022 | ||
| 0010 | A Agriculture, forestry and fishing | NACE Regulation | |||||
| 0020 | B Mining and quarrying | NACE Regulation | |||||
| 0030 | C Manufacturing | NACE Regulation | |||||
| 0040 | D Electricity, gas, steam and air conditioning supply | NACE Regulation | |||||
| 0050 | E Water supply | NACE Regulation | |||||
| 0060 | F Construction | NACE Regulation | |||||
| 0070 | G Wholesale and retail trade | NACE Regulation | |||||
| 0080 | H Transport ans storage | NACE Regulation | |||||
| 0090 | I Accommodation and food service activities | NACE Regulation | |||||
| 0100 | J Information and communication | NACE Regulation | |||||
| 0105 | K Financial and insurance activities | NACE Regulation | |||||
| 0110 | L Real estate activities | NACE Regulation | |||||
| 0120 | M Professional, scientific and technical activities | NACE Regulation | |||||
| 0130 | N Administrative and support service activities | NACE Regulation | |||||
| 0140 | O Public administration and defence, compulsory social security | NACE Regulation | |||||
| 0150 | P Education | NACE Regulation | |||||
| 0160 | Q Human health services and social work activities | NACE Regulation | |||||
| 0170 | R Arts, entertainment and recreation | NACE Regulation | |||||
| 0180 | S Other services | NACE Regulation | |||||
| 0190 | LOANS AND ADVANCES | Annex V.Part 1.32 |
21. Tangible and intangible assets: assets subject to operating lease
| References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | ||
|---|---|---|---|---|
| References National GAAP based on BAD | References National GAAP compatible IFRS | Annex V.Part 2.278-279 | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | 0010 | ||
| 0010 | Property plant and equipment | IAS 16.6; IAS 1.54(a) | ||
| 0020 | Revaluation model | IAS 17.49; IAS 16.31, 73(a)(d) | ||
| 0030 | Cost model | IAS 17.49; IAS 16.30, 73(a)(d) | ||
| 0040 | Investment property | IAS 40.IN5; IAS 1.54(b) | ||
| 0050 | Fair value model | IAS 17.49; IAS 40.33-55, 76 | ||
| 0060 | Cost model | IAS 17.49; IAS 40.56,79(c) | ||
| 0070 | Other intangible assets | BAD art 4.Assets(9) | IAS 38.8, 118 | |
| 0080 | Revaluation model | IAS 17.49; IAS 38.75-87, 124(a)(ii) | ||
| 0090 | Cost model | IAS 17.49; IAS 38.74 |
22. Asset management, custody and other service functions
22.1 Fee and commission income and expenses by activity
| References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | ||
|---|---|---|---|---|
| References National GAAP based on BAD | References National GAAP compatible IFRS | Annex V.Part 2.280 | ||
| BAD art 27.Vertical layout(4), (5) | IFRS 7.20(c ) | 0010 | ||
| 0010 | Fee and commission income | Annex V.Part 2.281-284 | ||
| 0020 | Securities | |||
| 0030 | Issuances | Annex V.Part 2.284(a) | Annex V.Part 2.284(a) | |
| 0040 | Transfer orders | Annex V.Part 2.284(b) | Annex V.Part 2.284(b) | |
| 0050 | Other fee and commission income in relation to securities | Annex V.Part 2.284(c) | Annex V.Part 2.284(c) | |
| 0051 | Corporate Finance | |||
| 0052 | M&A advisory | Annex V.Part 2.284 (e) | Annex V.Part 2.284 (e) | |
| 0053 | Treasury services | Annex V.Part 2.284(f) | Annex V.Part 2.284(f) | |
| 0054 | Other fee and commission income in relation to corporate finance activities | Annex V.Part 2.284(g) | Annex V.Part 2.284(g) | |
| 0055 | Fee based advice | Annex V.Part 2.284(h) | Annex V.Part 2.284(h) | |
| 0060 | Clearing and settlement | Annex V.Part 2.284(i) | Annex V.Part 2.284(i) | |
| 0070 | Asset management | Annex V.Part 2.284(j); 285(a) | Annex V.Part 2.284(j); 285(a) | |
| 0080 | Custody [by type of customer] | Annex V.Part 2.284(j); 285(b) | Annex V.Part 2.284(j); 285(b) | |
| 0090 | Collective investment | |||
| 0100 | Other fee and commission income in relation to custody services | |||
| 0110 | Central administrative services for collective investment | Annex V.Part 2.284(j); 285(c) | Annex V.Part 2.284(j); 285(c) | |
| 0120 | Fiduciary transactions | Annex V.Part 2.284(j); 285(d) | Annex V.Part 2.284(j); 285(d) | |
| 0131 | Payment services | Annex V.Part 2.284(k), 285(e) | Annex V.Part 2.284(k), 285(e) | |
| 0132 | Current accounts | Annex V.Part 2.284(k), 285(e) | Annex V.Part 2.284(k), 285(e) | |
| 0133 | Credit cards | Annex V.Part 2.284(k), 285(e) | Annex V.Part 2.284(k), 285(e) | |
| 0134 | Debit cards and other card payments | Annex V.Part 2.284(k), 285(e) | Annex V.Part 2.284(k), 285(e) | |
| 0135 | Transfers and other payment orders | Annex V.Part 2.284(k), 285(e) | Annex V.Part 2.284(k), 285(e) | |
| 0136 | Other fee and commission income in relation to payment services | Annex V.Part 2.284(k), 285(e) | Annex V.Part 2.284(k), 285(e) | |
| 0140 | Customer resources distributed but not managed [by type of product] | Annex V.Part 2.284 (l); 285(f) | Annex V.Part 2.284 (l); 285(f) | |
| 0150 | Collective investment | |||
| 0160 | Insurance products | |||
| 0170 | Other fee and commission income in relation to customer resources distributed but not managed | |||
| 0180 | Structured Finance | Annex V.Part 2.284(n) | Annex V.Part 2.284(n) | |
| 0190 | Loan servicing activities | Annex V.Part 2.284(o) | Annex V.Part 2.284(o) | |
| 0200 | Loan commitments given | Annex V.Part 2.284(p) | IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(p) | |
| 0210 | Financial guarantees given | Annex V.Part 2.284(p) | IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(p) | |
| 0211 | Loans granted | Annex V.Part 2.284(r) | Annex V.Part 2.284(r) | |
| 0213 | Foreign exchange | Annex V.Part 2.284(s) | Annex V.Part 2.284(s) | |
| 0214 | Commodities | Annex V.Part 2.284(t) | Annex V.Part 2.284(t) | |
| 0220 | Other fee and commission income | Annex V.Part 2.284(u) | Annex V.Part 2.284(u) | |
| 0230 | (Fee and commission expenses) | Annex V.Part 2.281-284 | ||
| 0235 | (Securities) | Annex V.Part 2.284(d) | Annex V.Part 2.284(d) | |
| 0240 | (Clearing and settlement) | Annex V.Part 2.284(i) | Annex V.Part 2.284(i) | |
| 0245 | (Asset management) | Annex V.Part 2.284(j); 285(a) | Annex V.Part 2.284(j); 285(a) | |
| 0250 | (Custody) | Annex V.Part 2.284(j); 285 (b) | Annex V.Part 2.284(j); 285 (b) | |
| 0255 | (Payment services) | Annex V.Part 2.284(k), 285(e) | Annex V.Part 2.284(k), 285(e) | |
| 0256 | (of which: Credit, Debit and other Cards) | |||
| 0260 | (Loan servicing activities) | Annex V.Part 2.284(o) | Annex V.Part 2.284(o) | |
| 0270 | (Loan commitments received) | Annex V.Part 2.284(q) | Annex V.Part 2.284(q) | |
| 0280 | (Financial guarantees received) | Annex V.Part 2.284(q) | Annex V.Part 2.284(q) | |
| 0281 | (Externally provided distribution of products) | Annex V.Part 2.284(m) | Annex V.Part 2.284(m) | |
| 0282 | (Foreign exchange) | Annex V.Part 2.284(s) | Annex V.Part 2.284(s) | |
| 0290 | (Other fee and commission expenses) | Annex V.Part 2.284(u) | Annex V.Part 2.284(u) |
22.2 Assets involved in the services provided
| References National GAAP based on BAD | References National GAAP compatible IFRS | Amount of the assets involved in the services provided | ||
|---|---|---|---|---|
| References National GAAP based on BAD | References National GAAP compatible IFRS | Annex V.Part 2.285(g) | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | 0010 | ||
| 0010 | Asset management [by type of customer] | Annex V.Part 2.285(a) | Annex V.Part 2.285(a) | |
| 0020 | Collective investment | |||
| 0030 | Pension funds | |||
| 0040 | Customer portfolios managed on a discretionary basis | |||
| 0050 | Other investment vehicles | |||
| 0060 | Custody assets [by type of customer] | Annex V.Part 2.285(b) | Annex V.Part 2.285(b) | |
| 0070 | Collective investment | |||
| 0080 | Other | |||
| 0090 | Of which: entrusted to other entities | |||
| 0100 | Central administrative services for collective investment | Annex V.Part 2.285(c) | Annex V.Part 2.285(c) | |
| 0110 | Fiduciary transactions | Annex V.Part 2.285(d) | Annex V.Part 2.285(d) | |
| 0120 | Payment services | Annex V.Part 2.285(e) | Annex V.Part 2.285(e) | |
| 0130 | Customer resources distributed but not managed [by type of product] | Annex V.Part 2.285(f) | Annex V.Part 2.285(f) | |
| 0140 | Collective investment | |||
| 0150 | Insurance products | |||
| 0160 | Other |
23. Loans and advances: additional information
23.1 Loans and advances: Number of instruments
| *Number of instruments (Annex V.Part 2.320)* | *Number of instruments (Annex V.Part 2.320)* | *Number of instruments (Annex V.Part 2.320)* | *Number of instruments (Annex V.Part 2.320)* | *Number of instruments (Annex V.Part 2.320)* | *Number of instruments (Annex V.Part 2.320)* | *Number of instruments (Annex V.Part 2.320)* | *Number of instruments (Annex V.Part 2.320)* | *Number of instruments (Annex V.Part 2.320)* | *Number of instruments (Annex V.Part 2.320)* | *Number of instruments (Annex V.Part 2.320)* | *Number of instruments (Annex V.Part 2.320)* | *Number of instruments (Annex V.Part 2.320)* | *Number of instruments (Annex V.Part 2.320)* | *Number of instruments (Annex V.Part 2.320)* | *Number of instruments (Annex V.Part 2.320)* | *Number of instruments (Annex V.Part 2.320)* | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Performing | Performing | Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | ||||||
| Unlikely to pay that are not past due or past due <= 90 days | Unlikely to pay that are not past due or past due <= 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | |||||||||||
| of which: Exposures with forbearance measures | of which: Past due > 30 days <= 90 days | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 years <=2 years | Past due > 2 years <=5 years | Past due > 5 years <=7 years | Past due > 7 years | |||||||||
| References National GAAP compatible IFRS | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | |||
| References National GAAP based on BAD | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-232 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-232 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | |||
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | 0170 | ||||
| 0010 | Loans and advances | Annex V.Part 1.32, 44(a), Part 2.319 | Annex V.Part 1.32, 44(a), Part 2.319 | |||||||||||||||||
| 0020 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
| 0030 | 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) | |||||||||||||||||
| 0040 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0050 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0060 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
| 0070 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0080 | Loans and advances in pre-litigation status | Annex V.Part 1.32, 44(a), Part 2.319, 321 | Annex V.Part 1.32, 44(a), Part 2.319, 321 | |||||||||||||||||
| 0090 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
| 0100 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||||||||||||
| 0110 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0120 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0130 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
| 0140 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0150 | Loans and advances in litigation status | Annex V.Part 1.32, 44(a), Part 2.319; 322 | Annex V.Part 1.32, 44(a), Part 2.319; 322 | |||||||||||||||||
| 0160 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
| 0170 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||||||||||||
| 0180 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0190 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0200 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
| 0210 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix |
23.2 Loans and advances: Additional information on gross carrying amounts
| *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Performing | Performing | Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | ||||||
| Unlikely to pay that are not past due or past due <= 90 days | Unlikely to pay that are not past due or past due <= 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | |||||||||||
| of which: Exposures with forbearance measures | of which: Past due > 30 days <= 90 days | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 years <=2 years | Past due > 2 years <=5 years | Past due > 5 years <=7 years | Past due > 7 years | |||||||||
| References National GAAP compatible IFRS | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | |||
| References National GAAP based on BAD | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-232 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-232 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | |||
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | 0170 | ||||
| 0010 | Loans and advances | Annex V.Part 1.32, 44(a), Part 2.319 | Annex V.Part 1.32, 44(a), Part 2.319 | |||||||||||||||||
| 0020 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
| 0030 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||||||||||||
| 0040 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0050 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0060 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
| 0070 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0080 | Loans and advances at cost or at amortised cost | Annex V.Part 1.32, 44(a), Part 2.233 (a), 319 | Annex V.Part 1.32, 44(a), Part 2.233 (a), 319 | |||||||||||||||||
| 0090 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
| 0100 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||||||||||||
| 0110 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0120 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0130 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
| 0140 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0150 | Loans and advances in pre-litigation status | Annex V.Part 1.32, 44(a), Part 2.319, 321 | Annex V.Part 1.32, 44(a), Part 2.319, 321 | |||||||||||||||||
| 0160 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
| 0170 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||||||||||||
| 0180 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0190 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0200 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
| 0210 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0220 | Loans and advances in litigation status | Annex V.Part 1.32, 44(a), Part 2.319, 322 | Annex V.Part 1.32, 44(a), Part 2.319, 322 | |||||||||||||||||
| 0230 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
| 0240 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||||||||||||
| 0250 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0260 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0270 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
| 0280 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0290 | Unsecured loans and advances without guarantees | Annex V.Part 1.32, 44(a), Part 2.319, 323 | Annex V.Part 1.32, 44(a), Part 2.319, 323 | |||||||||||||||||
| 0300 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
| 0310 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0320 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0330 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
| 0340 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0350 | Loans and advances with an accumulated coverage ratio > 90% | Annex V.Part 1.32, 44(a), Part 2.319, 324 | Annex V.Part 1.32, 44(a), Part 2.319, 324 | |||||||||||||||||
| 0360 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
| 0370 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||||||||||||
| 0380 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0390 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0400 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
| 0410 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix |
23.3 Loans and advances collateralised by immovable property: Breakdown by LTV ratios
| *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | *Gross carrying amount (Annex V.Part 1.34)* | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Performing | Performing | Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | ||||||
| Unlikely to pay that are not past due or past due <= 90 days | Unlikely to pay that are not past due or past due <= 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | |||||||||||
| of which: Exposures with forbearance measures | of which: Past due > 30 days <= 90 days | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 years <=2 years | Past due > 2 years <=5 years | Past due > 5 years <=7 years | Past due > 7 years | |||||||||
| References National GAAP compatible IFRS | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | |||
| References National GAAP based on BAD | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-232 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-232 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | |||
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | 0170 | ||||
| 0010 | Loans and advances collateralised by immovable property | Annex V.Part 1.32, 44(a), Part 2.86(a), 87, 319 | Annex V.Part 1.32, 44(a), Part 2.86(a), 87, 319 | |||||||||||||||||
| 0020 | Of which: Loans with a LTV higher than 60% and lower than or equal to 80% | Annex V.Part 2.239x, 325 | Annex V.Part 2.239x, 325 | |||||||||||||||||
| 0030 | Of which: Loans with a LTV higher than 80% and lower than or equal to 100% | Annex V.Part 2.239x, 325 | Annex V.Part 2.239x, 325 | |||||||||||||||||
| 0040 | Of which: Loans with a LTV higher than 100% | Annex V.Part 2.239x, 325 | Annex V.Part 2.239x, 325 | |||||||||||||||||
| 0050 | Loans and advances to small and medium-sized enterprises (NFCs) collateralised by commercial immovable property | Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 319; SME Art 1 2(a) | Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 319; SME Art 1 2(a) | |||||||||||||||||
| 0060 | Of which: Loans with a LTV higher than 60% and lower than or equal to 80% | Annex V.Part 2.239x, 325 | Annex V.Part 2.239x, 325 | |||||||||||||||||
| 0070 | Of which: Loans with a LTV higher than 80% and lower than or equal to 100% | Annex V.Part 2.239x, 325 | Annex V.Part 2.239x, 325 | |||||||||||||||||
| 0080 | Of which: Loans with a LTV higher than 100% | Annex V.Part 2.239x, 325 | Annex V.Part 2.239x, 325 | |||||||||||||||||
| 0090 | Loans and advances to non-financial corporations (NFCs) other than SMEs collateralised by commercial immovable property | Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 319; SME Art 1 2(a) | Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 319; SME Art 1 2(a) | |||||||||||||||||
| 0100 | Of which: Loans with a LTV higher than 60% and lower than or equal to 80% | Annex V.Part 2.239x, 325 | Annex V.Part 2.239x, 325 | |||||||||||||||||
| 0110 | Of which: Loans with a LTV higher than 80% and lower than or equal to 100% | Annex V.Part 2.239x, 325 | Annex V.Part 2.239x, 325 | |||||||||||||||||
| 0120 | Of which: Loans with a LTV higher than 100% | Annex V.Part 2.239x, 325 | Annex V.Part 2.239x, 325 | |||||||||||||||||
| 0130 | Commercial Real Estate loans to small and medium-sized enterprises (NFCs) collateralised by immovable property | Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 239ix, 319; SME Art 1 2(a) | Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 239ix, 319; SME Art 1 2(a) | |||||||||||||||||
| 0140 | Of which: Loans with a LTV higher than 60% and lower than or equal to 80% | Annex V.Part 2.239x, 325 | Annex V.Part 2.239x, 325 | |||||||||||||||||
| 0150 | Of which: Loans with a LTV higher than 80% and lower than or equal to 100% | Annex V.Part 2.239x, 325 | Annex V.Part 2.239x, 325 | |||||||||||||||||
| 0160 | Of which: Loans with a LTV higher than 100% | Annex V.Part 2.239x, 325 | Annex V.Part 2.239x, 325 | |||||||||||||||||
| 0170 | Commercial Real Estate loans to non-financial corporations (NFCs) other than SMEs) collateralised by immovable property | Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 239ix, 319; SME Art 1 2(a) | Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 239ix, 319; SME Art 1 2(a) | |||||||||||||||||
| 0180 | Of which: Loans with a LTV higher than 60% and lower than or equal to 80% | Annex V.Part 2.239x, 325 | Annex V.Part 2.239x, 325 | |||||||||||||||||
| 0190 | Of which: Loans with a LTV higher than 80% and lower than or equal to 100% | Annex V.Part 2.239x, 325 | Annex V.Part 2.239x, 325 | |||||||||||||||||
| 0200 | Of which: Loans with a LTV higher than 100% | Annex V.Part 2.239x, 325 | Annex V.Part 2.239x, 325 |
23.4 Loans and advances: Additional information on accumulated impairments and accumulated negative changes in fair value due to credit risk
| *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | *Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71)* | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Performing | Performing | Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | ||||||
| Unlikely to pay that are not past due or past due <= 90 days | Unlikely to pay that are not past due or past due <= 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | |||||||||||
| of which: Exposures with forbearance measures | of which: Past due > 30 days <= 90 days | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 years <=2 years | Past due > 2 years <=5 years | Past due > 5 years <=7 years | Past due > 7 years | |||||||||
| References National GAAP compatible IFRS | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2. 222, 235, 237(f) | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | |||
| References National GAAP based on BAD | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-232 | Annex V. Part 2. 222, 235, 237(f) | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-232 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | |||
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | 0170 | ||||
| 0010 | Loans and advances | Annex V.Part 1.32, 44(a), Part 2.319 | Annex V.Part 1.32, 44(a), Part 2.319 | |||||||||||||||||
| 0020 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
| 0030 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||||||||||||
| 0040 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0050 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0060 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
| 0070 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0080 | Loans and advances at cost or at amortised cost | Annex V.Part 1.32, 44(a), Part 2.233 (a), 319 | Annex V.Part 1.32, 44(a), Part 2.233 (a), 319 | |||||||||||||||||
| 0090 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
| 0100 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||||||||||||
| 0110 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0120 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0130 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
| 0140 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0150 | Unsecured loans and advances without guarantees | Annex V.Part 1.32, 44(a), Part 2.319, 323 | Annex V.Part 1.32, 44(a), Part 2.319, 323 | |||||||||||||||||
| 0160 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
| 0170 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0180 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0190 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
| 0200 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix |
23.5 Loans and advances: Collateral received and financial guarantees received
Reading this document does not replace reading the official text published in the Official Journal of the European Union. We assume no responsibility for any inaccuracies arising from the conversion of the original to this format.
This text is published under EUR-Lex's own terms of reuse, not a Legalize or public-domain licence.
EUR-Lex
Creative Commons Attribution 4.0 International (CC BY 4.0)
© European Union, https://eur-lex.europa.eu — Source: EUR-Lex (Publications Office of the European Union). Reused under the Creative Commons Attribution 4.0 International (CC BY 4.0) licence. Only EU legislation published in the printed Official Journal of the European Union is deemed authentic; consolidated texts are reproduced here for documentation purposes and have been reformatted to Markdown.