EN.   4. Breakdown of financial assets by instrument and by counterparty sector Financial assets held for trading References Carrying amount Annex V.Part Derivatives Equity instruments IAS , Annex V.Part (b) of which: credit institutions Annex V.Part (c) of which: other financial corporations Annex V.Part (d) of which: non-financial corporations Annex V.Part (e) Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) FINANCIAL ASSETS HELD FOR TRADING IFRS 9.Appendix AEN  . Non-trading financial assets mandatorily at fair value through profit or loss References Carrying amount Accumulated negative changes in fair value due to credit risk on non-performing exposures Annex V.Part Annex V.Part Equity instruments IAS , Annex V.Part (b) of which: credit institutions Annex V.Part (c) of which: other financial corporations Annex V.Part (d) of which: non-financial corporations Annex V.Part (e) Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS IFRS (a)(ii); IFRS. 4EN.   Financial assets designated at fair value through profit or loss References Carrying amount Accumulated negative changes in fair value due to credit risk on non-performing exposures Annex V.Part Annex V.Part Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS IFRS (a)(i); IFRS. 5EN  . Financial assets at fair value through other comprehensive income References Carrying amount Gross carrying amount Annex V.Part (b) Assets without significant increase in credit risk since initial recognition (Stage 1) Assets with significant increase in credit risk since initial recognition but not credit- impaired (Stage 2) Credit-impaired assets (Stage 3) Purchased or originated credit- impaired financial assets of which: instruments with low credit risk Annex V.Part IFRS ; IFRS 7.35M(a) IFRS 9.B5.-24; Annex V.Part IFRS , IFRS 7.35M(b)(i) IFRS , 7.35M(b)(ii) IFRS ; IFRS 7.35M(c); Annex V.Part Equity instruments IAS ; Annex V.Part (b) of which: credit institutions Annex V.Part (c) of which: other financial corporations Annex V.Part (d) of which: non-financial corporations Annex V.Part (e) Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a)EN.   References Carrying amount Gross carrying amount Annex V.Part (b) Assets without significant increase in credit risk since initial recognition (Stage 1) Assets with significant increase in credit risk since initial recognition but not credit- impaired (Stage 2) Credit-impaired assets (Stage 3) Purchased or originated credit- impaired financial assets of which: instruments with low credit risk Annex V.Part IFRS ; IFRS 7.35M(a) IFRS 9.B5.-24; Annex V.Part IFRS , IFRS 7.35M(b)(i) IFRS , 7.35M(b)(ii) IFRS ; IFRS 7.35M(c); Annex V.Part General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c)EN  . References Carrying amount Gross carrying amount Annex V.Part (b) Assets without significant increase in credit risk since initial recognition (Stage 1) Assets with significant increase in credit risk since initial recognition but not credit- impaired (Stage 2) Credit-impaired assets (Stage 3) Purchased or originated credit- impaired financial assets of which: instruments with low credit risk Annex V.Part IFRS ; IFRS 7.35M(a) IFRS 9.B5.-24; Annex V.Part IFRS , IFRS 7.35M(b)(i) IFRS , 7.35M(b)(ii) IFRS ; IFRS 7.35M(c); Annex V.Part Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Households Annex V.Part (f) FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME IFRS (h); IFRS. 2AEN.   References Accumulated impairment Annex V.Part (b), 71 Accumulated partial write-offs Accumulated total write-offs Assets without significant increase in credit risk since initial recognition (Stage 1) Assets with significant increase in credit risk since initial recognition but not credit- impaired (Stage 2) Credit-impaired assets (Stage 3) Purchased or originated credit- impaired financial assets IFRS ; IFRS7.35H(a); IFRS 7.16A IFRS ; IFRS ; IFRS 7.35H(b)(i); IFRS 7.16A IFRS ; IFRS ; IFRS 7.35H(b)(ii), IFRS 7.16A IFRS ; IFRS 7.35M(c); Annex V.Part ,70(d) IFRS and B5. ; Annex V.Part -74 IFRS and B5.; Annex V.Part -74 Equity instruments IAS ; Annex V.Part (b) of which: credit institutions Annex V.Part (c) of which: other financial corporations Annex V.Part (d) of which: non-financial corporations Annex V.Part (e) Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a)EN  . References Accumulated impairment Annex V.Part (b), 71 Accumulated partial write-offs Accumulated total write-offs Assets without significant increase in credit risk since initial recognition (Stage 1) Assets with significant increase in credit risk since initial recognition but not credit- impaired (Stage 2) Credit-impaired assets (Stage 3) Purchased or originated credit- impaired financial assets IFRS ; IFRS7.35H(a); IFRS 7.16A IFRS ; IFRS ; IFRS 7.35H(b)(i); IFRS 7.16A IFRS ; IFRS ; IFRS 7.35H(b)(ii), IFRS 7.16A IFRS ; IFRS 7.35M(c); Annex V.Part ,70(d) IFRS and B5. ; Annex V.Part -74 IFRS and B5.; Annex V.Part -74 General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c)EN.   References Accumulated impairment Annex V.Part (b), 71 Accumulated partial write-offs Accumulated total write-offs Assets without significant increase in credit risk since initial recognition (Stage 1) Assets with significant increase in credit risk since initial recognition but not credit- impaired (Stage 2) Credit-impaired assets (Stage 3) Purchased or originated credit- impaired financial assets IFRS ; IFRS7.35H(a); IFRS 7.16A IFRS ; IFRS ; IFRS 7.35H(b)(i); IFRS 7.16A IFRS ; IFRS ; IFRS 7.35H(b)(ii), IFRS 7.16A IFRS ; IFRS 7.35M(c); Annex V.Part ,70(d) IFRS and B5. ; Annex V.Part -74 IFRS and B5.; Annex V.Part -74 Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Households Annex V.Part (f) FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME IFRS (h); IFRS. 2AEN  . Financial assets at amortised cost References Carrying amount Gross carrying amount Annex V.Part (b) Assets without significant increase in credit risk since initial recognition (Stage 1) Assets with significant increase in credit risk since initial recognition but not credit- impaired (Stage 2) Credit-impaired assets (Stage 3) Purchased or originated credit- impaired financial assets of which: instruments with low credit risk Annex V.Part IFRS ; IFRS 7.35M(a) IFRS 9.B5.-24; Annex V.Part IFRS , IFRS 7.35M(b)(i) IFRS , 7.35M(b)(ii) IFRS ; IFRS 7.35M(c); Annex V.Part Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a)EN.   References Carrying amount Gross carrying amount Annex V.Part (b) Assets without significant increase in credit risk since initial recognition (Stage 1) Assets with significant increase in credit risk since initial recognition but not credit- impaired (Stage 2) Credit-impaired assets (Stage 3) Purchased or originated credit- impaired financial assets of which: instruments with low credit risk Annex V.Part IFRS ; IFRS 7.35M(a) IFRS 9.B5.-24; Annex V.Part IFRS , IFRS 7.35M(b)(i) IFRS , 7.35M(b)(ii) IFRS ; IFRS 7.35M(c); Annex V.Part General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Households Annex V.Part (f) FINANCIAL ASSETS AT AMORTISED COST IFRS (f); IFRS. 2EN  . References Accumulated impairment Annex V.Part (a), 71 Accumulated partial write-offs Accumulated total write-offs Assets without significant increase in credit risk since initial recognition (Stage 1) Assets with significant increase in credit risk since initial recognition but not credit- impaired (Stage 2) Credit-impaired assets (Stage 3) Purchased or originated credit- impaired financial assets IFRS ; IFRS7.35H(a) IFRS ; IFRS ; IFRS 7.35H(b)(i) IFRS ; IFRS ; IFRS 7.35H(b)(ii) IFRS ; IFRS 7.35M(c); Annex V.Part ,70(d) IFRS and B5. ; Annex V.Part -74 IFRS and B5.; Annex V.Part -74 Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a)EN.   References Accumulated impairment Annex V.Part (a), 71 Accumulated partial write-offs Accumulated total write-offs Assets without significant increase in credit risk since initial recognition (Stage 1) Assets with significant increase in credit risk since initial recognition but not credit- impaired (Stage 2) Credit-impaired assets (Stage 3) Purchased or originated credit- impaired financial assets IFRS ; IFRS7.35H(a) IFRS ; IFRS ; IFRS 7.35H(b)(i) IFRS ; IFRS ; IFRS 7.35H(b)(ii) IFRS ; IFRS 7.35M(c); Annex V.Part ,70(d) IFRS and B5. ; Annex V.Part -74 IFRS and B5.; Annex V.Part -74 General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Households Annex V.Part (f) FINANCIAL ASSETS AT AMORTISED COST IFRS (f); IFRS. 2EN  . Subordinated financial assets References Carrying amount Annex V.Part Loans and advances Annex V.Part Debt securities Annex V.Part SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS Annex V.Part , 100EN  . 4. Breakdown of financial assets by instrument and by counterparty sector Financial assets held for trading References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount Annex V.Part Derivatives Equity instruments ECB//33 Annex 2.Part -5 IAS , Annex V.Part (b) of which: credit institutions Annex V.Part (c) Annex V.Part (c) of which: other financial corporations Annex V.Part (d) Annex V.Part (d) of which: non-financial corporations Annex V.Part (e) Annex V.Part (e) Debt securities Annex V.Part Annex V.Part , 44(b) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Households Annex V.Part (f) Annex V.Part (f) FINANCIAL ASSETS HELD FOR TRADING Annex V.Part (a) IFRS 9.Appendix AEN.   Non-trading financial assets mandatorily at fair value through profit or loss References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount Accumulated negative changes in fair value due to credit risk on non-performing exposures Annex V.Part Annex V.Part Equity instruments IAS , Annex V.Part (b) of which: credit institutions Annex V.Part (c) of which: other financial corporations Annex V.Part (d) of which: non-financial corporations Annex V.Part (e) Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS IFRS (a)(ii); IFRS. 4EN  . Financial assets designated at fair value through profit or loss References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount Accumulated negative changes in fair value due to credit risk on non-performing exposures Annex V.Part Annex V.Part Equity instruments ECB//33 Annex 2.Part -5 IAS of which: at cost IAS (c) of which: credit institutions Annex V.Part (c) Annex V.Part (c) of which: other financial corporations Annex V.Part (d) Annex V.Part (d) of which: non-financial corporations Annex V.Part (e) Annex V.Part (e) Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Households Annex V.Part (f) Annex V.Part (f) FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS Accounting Directive art 8(1)(a), (6) IFRS (a)(i); IFRS. 5EN.   Financial assets at fair value through other comprehensive income References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount Gross carrying amount Annex V.Part (b) Assets without significant increase in credit risk since initial recog nition (Stage 1) Assets with significant increase in credit risk since initial recog nition but not credit-impaired (Stage 2) of which: instruments with low credit risk Annex V.Part IFRS ; IFRS 7.35M(a) IFRS 9.B5.- 24; Annex V.Part IFRS , IFRS 7.35M(b)(i) Equity instruments IAS ; Annex V.Part (b) of which: credit institutions Annex V.Part (c) of which: other financial corporations Annex V.Part (d) of which: non-financial corporations Annex V.Part (e) Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a)EN  . References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount Gross carrying amount Annex V.Part (b) Assets without significant increase in credit risk since initial recog nition (Stage 1) Assets with significant increase in credit risk since initial recog nition but not credit-impaired (Stage 2) of which: instruments with low credit risk Annex V.Part IFRS ; IFRS 7.35M(a) IFRS 9.B5.- 24; Annex V.Part IFRS , IFRS 7.35M(b)(i) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Households Annex V.Part (f) FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME IFRS (h); IFRS. 2AEN.   References National GAAP based on BAD References National GAAP compatible IFRS Gross carrying amount Annex V.Part (b) Accumulated impairment Annex V.Part (b), 71 Credit-impaired assets (Stage 3) Purchased or originated credit-impaired financial assets Assets without significant increase in credit risk since initial recog nition (Stage 1) Assets with significant increase in credit risk since initial recog nition but not credit-impaired (Stage 2) IFRS , 7.35M(b)(ii) IFRS ; IFRS 7.35M(c); Annex V.Part IFRS ; IFRS7.35H(a); IFRS 7.16A IFRS ; IFRS ; IFRS 7.35H(b)(i); IFRS 7.16A Equity instruments IAS ; Annex V.Part (b) of which: credit institutions Annex V.Part (c) of which: other financial corporations Annex V.Part (d) of which: non-financial corporations Annex V.Part (e) Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a)EN  . References National GAAP based on BAD References National GAAP compatible IFRS Gross carrying amount Annex V.Part (b) Accumulated impairment Annex V.Part (b), 71 Credit-impaired assets (Stage 3) Purchased or originated credit-impaired financial assets Assets without significant increase in credit risk since initial recog nition (Stage 1) Assets with significant increase in credit risk since initial recog nition but not credit-impaired (Stage 2) IFRS , 7.35M(b)(ii) IFRS ; IFRS 7.35M(c); Annex V.Part IFRS ; IFRS7.35H(a); IFRS 7.16A IFRS ; IFRS ; IFRS 7.35H(b)(i); IFRS 7.16A General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Households Annex V.Part (f) FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME IFRS (h); IFRS. 2AEN.   References National GAAP based on BAD References National GAAP compatible IFRS Accumulated impairment Annex V.Part (b), 71 Accumulated partial write-offs Accumulated total write-offs Credit-impaired assets (Stage 3) Purchased or originated credit-impaired financial assets IFRS ; IFRS ; IFRS 7.35H(b)(ii), IFRS 7.16A IFRS ; IFRS 7.35M(c); Annex V.Part ,70(d) IFRS and B5. ; Annex V.Part -74 IFRS and B5.; Annex V.Part -74 Equity instruments IAS ; Annex V.Part (b) of which: credit institutions Annex V.Part (c) of which: other financial corporations Annex V.Part (d) of which: non-financial corporations Annex V.Part (e) Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a)EN  . References National GAAP based on BAD References National GAAP compatible IFRS Accumulated impairment Annex V.Part (b), 71 Accumulated partial write-offs Accumulated total write-offs Credit-impaired assets (Stage 3) Purchased or originated credit-impaired financial assets IFRS ; IFRS ; IFRS 7.35H(b)(ii), IFRS 7.16A IFRS ; IFRS 7.35M(c); Annex V.Part ,70(d) IFRS and B5. ; Annex V.Part -74 IFRS and B5.; Annex V.Part -74 General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Households Annex V.Part (f) FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME IFRS (h); IFRS. 2AEN.   Financial assets at amortised cost References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount Gross carrying amount Annex V.Part (b) Assets without significant increase in credit risk since initial recog nition (Stage 1) Assets with significant increase in credit risk since initial recog nition but not credit-impaired (Stage 2) of which: instruments with low credit risk Annex V.Part IFRS ; IFRS 7.35M(a) IFRS 9.B5.- 24; Annex V.Part IFRS , IFRS 7.35M(b)(i) Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d)EN  . References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount Gross carrying amount Annex V.Part (b) Assets without significant increase in credit risk since initial recog nition (Stage 1) Assets with significant increase in credit risk since initial recog nition but not credit-impaired (Stage 2) of which: instruments with low credit risk Annex V.Part IFRS ; IFRS 7.35M(a) IFRS 9.B5.- 24; Annex V.Part IFRS , IFRS 7.35M(b)(i) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Households Annex V.Part (f) FINANCIAL ASSETS AT AMORTISED COST IFRS (f); IFRS. 2EN.   References National GAAP based on BAD References National GAAP compatible IFRS Gross carrying amount Annex V.Part (b) Accumulated impairment Annex V.Part (a), 71 Credit-impaired assets (Stage 3) Purchased or originated credit-impaired financial assets Assets without significant increase in credit risk since initial recog nition (Stage 1) Assets with significant increase in credit risk since initial recog nition but not credit-impaired (Stage 2) IFRS , 7.35M(b)(ii) IFRS ; IFRS 7.35M(c); Annex V.Part IFRS ; IFRS7.35H(a) IFRS ; IFRS ; IFRS 7.35H(b)(i) Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d)EN  . References National GAAP based on BAD References National GAAP compatible IFRS Gross carrying amount Annex V.Part (b) Accumulated impairment Annex V.Part (a), 71 Credit-impaired assets (Stage 3) Purchased or originated credit-impaired financial assets Assets without significant increase in credit risk since initial recog nition (Stage 1) Assets with significant increase in credit risk since initial recog nition but not credit-impaired (Stage 2) IFRS , 7.35M(b)(ii) IFRS ; IFRS 7.35M(c); Annex V.Part IFRS ; IFRS7.35H(a) IFRS ; IFRS ; IFRS 7.35H(b)(i) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Households Annex V.Part (f) FINANCIAL ASSETS AT AMORTISED COST IFRS (f); IFRS. 2EN.   References National GAAP based on BAD References National GAAP compatible IFRS Accumulated impairment Annex V.Part (a), 71 Accumulated partial write-offs Accumulated total write-offs Credit-impaired assets (Stage 3) Purchased or originated credit-impaired financial assets IFRS ; IFRS ; IFRS 7.35H(b)(ii) IFRS ; IFRS 7.35M(c); Annex V.Part ,70(d) IFRS and B5. ; Annex V.Part -74 IFRS and B5.; Annex V.Part -74 Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d)EN  . References National GAAP based on BAD References National GAAP compatible IFRS Accumulated impairment Annex V.Part (a), 71 Accumulated partial write-offs Accumulated total write-offs Credit-impaired assets (Stage 3) Purchased or originated credit-impaired financial assets IFRS ; IFRS ; IFRS 7.35H(b)(ii) IFRS ; IFRS 7.35M(c); Annex V.Part ,70(d) IFRS and B5. ; Annex V.Part -74 IFRS and B5.; Annex V.Part -74 Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Households Annex V.Part (f) FINANCIAL ASSETS AT AMORTISED COST IFRS (f); IFRS. 2EN.   Subordinated financial assets References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount Annex V.Part -28 Loans and advances Annex V.Part Annex V.Part Debt securities Annex V.Part Annex V.Part SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS Accounting Directive art 8(1)(a); Annex V.Part , 100 Annex V.Part , 100 Trading Financial assets References National GAAP based on BAD Carrying amount Annex V.Part -28 Derivatives CRR Annex II; Annex V.Part , Part Equity instruments ECB//33 Annex 2.Part -5; Annex V Part (b) of which: unquoted of which: credit institutions Annex V.Part (c) of which: other financial corporations Annex V.Part (d) of which: non-financial corporations Annex V.Part (e) Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e)EN  . References National GAAP based on BAD Carrying amount Annex V.Part -28 Households Annex V.Part (f) TRADING FINANCIAL ASSETS BAD Article 32-33; Annex V.Part Non-trading non-derivative financial assets measured at fair value through profit or loss References National GAAP based on BAD Carrying amount Accumulated negative changes in fair value due to credit risk on non- performing exposures Annex V.Part -28 Annex V.Part Equity instruments ECB//33 Annex 2.Part -5; Annex V Part (b) of which: unquoted of which: credit institutions Annex V.Part (c) of which: other financial corporations Annex V.Part (d) of which: non-financial corporations Annex V.Part (e) Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS BAD art 36(2)EN.   Non-trading non-derivative financial assets measured at fair value to equity References National GAAP based on BAD Financial assets not subject to impairment Annex V.Part (d), Part Financial assets subject to impairment Annex V.Part Carrying amount Accumulated negative changes in fair value due to credit risk on non-performing exposures Carrying amount Gross carrying amount Annex V Part (d) Unimpaired assets Impaired assets Annex V.Part -28 Annex V.Part Annex V.Part -28 CRR art 4(95) Equity instruments ECB//33 Annex 2. Part -5; Annex V Part (b) of which: unquoted of which: credit institutions Annex V.Part (c) of which: other financial corporations Annex V.Part (d) of which: non-financial corporations Annex V.Part (e) Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e)EN  . References National GAAP based on BAD Financial assets not subject to impairment Annex V.Part (d), Part Financial assets subject to impairment Annex V.Part Carrying amount Accumulated negative changes in fair value due to credit risk on non-performing exposures Carrying amount Gross carrying amount Annex V Part (d) Unimpaired assets Impaired assets Annex V.Part -28 Annex V.Part Annex V.Part -28 CRR art 4(95) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Households Annex V.Part (f) NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE TO EQUITY Accounting Directive art 8(1)(a), 8(2)EN.   References National GAAP based on BAD Financial assets subject to impairment Annex V.Part Specific allowances for credit risk General allowances for credit risk affecting carrying amount General allowances for banking risk affecting carrying amount Accumulated partial write-offs Accumulated total write-offs CRR art 4(95), Annex V Part (c),71 CRR art 4(95); Annex V.Part (c),71 CRR art 4(95); Annex V. Part (c), 71, 82 CRR art 4(95); Annex V. Part -74 CRR art 4(95); Annex V. Part -74 Equity instruments ECB//33 Annex 2. Part -5; Annex V Part (b) of which: unquoted of which: credit institutions Annex V.Part (c) of which: other financial corporations Annex V.Part (d) of which: non-financial corporations Annex V.Part (e) Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e)EN  . References National GAAP based on BAD Financial assets subject to impairment Annex V.Part Specific allowances for credit risk General allowances for credit risk affecting carrying amount General allowances for banking risk affecting carrying amount Accumulated partial write-offs Accumulated total write-offs CRR art 4(95), Annex V Part (c),71 CRR art 4(95); Annex V.Part (c),71 CRR art 4(95); Annex V. Part (c), 71, 82 CRR art 4(95); Annex V. Part -74 CRR art 4(95); Annex V. Part -74 Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Households Annex V.Part (f) NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE TO EQUITY Accounting Directive art 8(1)(a), 8(2)EN.   Non-trading non-derivative financial assets measured at a cost-based method References National GAAP based on BAD Gross carrying amount Annex V.Part (c),34(e) Unimpaired assets Impaired assets of which: assets under LOCOM of which: assets under LOCOM Annex V.Part Annex V.Part CRR art 4(95), Annex V.Part Annex V.Part Equity instruments ECB//33 Annex 2.Part -5; Annex V Part (b) of which: unquoted of which: credit institutions Annex V.Part (c) of which: other financial corporations Annex V.Part (d) of which: non-financial corporations Annex V.Part (e) Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a)EN  . References National GAAP based on BAD Gross carrying amount Annex V.Part (c),34(e) Unimpaired assets Impaired assets of which: assets under LOCOM of which: assets under LOCOM Annex V.Part Annex V.Part CRR art 4(95), Annex V.Part Annex V.Part General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Households Annex V.Part (f) NON-TRADING FINANCIAL ASSETS MEASURED AT A COST-BASED METHOD BAD art ; art 42a(4)(b); Annex V.Part 1.19EN.   References National GAAP based on BAD Specific allowances for credit risk General allowances for credit risk affecting carrying amount General allowances for banking risk affecting carrying amount Carrying amount of which: assets under LOCOM CRR art 4(95); Annex V.Part (c), 71 CRR art 4(95); Annex V.Part (c),71 CRR art 4(95); Annex V.Part (c), 71, 82 Annex V.Part - 28 Annex V.Part Equity instruments ECB//33 Annex 2.Part -5; Annex V Part (b) of which: unquoted of which: credit institutions Annex V.Part (c) of which: other financial corporations Annex V.Part (d) of which: non-financial corporations Annex V.Part (e) Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a)EN  . References National GAAP based on BAD Specific allowances for credit risk General allowances for credit risk affecting carrying amount General allowances for banking risk affecting carrying amount Carrying amount of which: assets under LOCOM CRR art 4(95); Annex V.Part (c), 71 CRR art 4(95); Annex V.Part (c),71 CRR art 4(95); Annex V.Part (c), 71, 82 Annex V.Part - 28 Annex V.Part General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Households Annex V.Part (f) NON-TRADING FINANCIAL ASSETS MEASURED AT A COST-BASED METHOD BAD art ; art 42a(4)(b); Annex V.Part 1.19EN.   References National GAAP based on BAD Accumulated negative value adjustments on LOCOM assets - market risk induced Accumulated negative value adjustments on LOCOM assets - credit risk induced Accumulated partial write-offs Accumulated total write-offs Annex V.Part Annex V.Part CRR art 4(95); Annex V.Part -74 CRR art 4(95); Annex V.Part -74 Equity instruments ECB//33 Annex 2.Part -5; Annex V Part (b) of which: unquoted of which: credit institutions Annex V.Part (c) of which: other financial corporations Annex V.Part (d) of which: non-financial corporations Annex V.Part (e) Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a)EN  . References National GAAP based on BAD Accumulated negative value adjustments on LOCOM assets - market risk induced Accumulated negative value adjustments on LOCOM assets - credit risk induced Accumulated partial write-offs Accumulated total write-offs Annex V.Part Annex V.Part CRR art 4(95); Annex V.Part -74 CRR art 4(95); Annex V.Part -74 General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Households Annex V.Part (f) NON-TRADING FINANCIAL ASSETS MEASURED AT A COST-BASED METHOD BAD art ; art 42a(4)(b); Annex V.Part 1.19EN.   Other non-trading non-derivative financial assets References National GAAP based on BAD Gross carrying amount Annex V.Part (e),34(f) Unimpaired assets Impaired assets of which: assets under LOCOM of which: assets under LOCOM Annex V.Part Annex V.Part Annex V.Part CRR art 4(95); Annex V.Part Equity instruments ECB//33 Annex 2.Part -5; Annex V.Part (b) of which: unquoted of which: credit institutions Annex V.Part (c) of which: other financial corporations Annex V.Part (d) of which: non-financial corporations Annex V.Part (e) Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e)EN  . References National GAAP based on BAD Gross carrying amount Annex V.Part (e),34(f) Unimpaired assets Impaired assets of which: assets under LOCOM of which: assets under LOCOM Annex V.Part Annex V.Part Annex V.Part CRR art 4(95); Annex V.Part Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Households Annex V.Part (f) OTHER NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS Accounting Directive art 8(1)(a), 8(2); Annex V.Part 1.20EN.   References National GAAP based on BAD Specific allowances for credit risk General allowances for credit risk affecting carrying amount General allowances for banking risk affecting carrying amount Carrying amount of which: assets under LOCOM CRR art 4(95); Annex V.Part (c), 71 CRR art 4(95); Annex V.Part (c),71 CRR art 4(95); Annex V.Part (c), 71, 82 Annex V.Part - 28 Annex V.Part Equity instruments ECB//33 Annex 2.Part -5; Annex V.Part (b) of which: unquoted of which: credit institutions Annex V.Part (c) of which: other financial corporations Annex V.Part (d) of which: non-financial corporations Annex V.Part (e) Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e)EN  . References National GAAP based on BAD Specific allowances for credit risk General allowances for credit risk affecting carrying amount General allowances for banking risk affecting carrying amount Carrying amount of which: assets under LOCOM CRR art 4(95); Annex V.Part (c), 71 CRR art 4(95); Annex V.Part (c),71 CRR art 4(95); Annex V.Part (c), 71, 82 Annex V.Part - 28 Annex V.Part Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Households Annex V.Part (f) OTHER NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS Accounting Directive art 8(1)(a), 8(2); Annex V.Part 1.20EN.   References National GAAP based on BAD Accumulated negative value adjustments on LOCOM assets - market risk induced Accumulated negative value adjustments on LOCOM assets - credit risk induced Accumulated partial write-offs Accumulated total write-offs Annex V.Part Annex V.Part CRR art 4(95); Annex V.Part -74 CRR art 4(95); Annex V.Part -74 Equity instruments ECB//33 Annex 2.Part -5; Annex V.Part (b) of which: unquoted of which: credit institutions Annex V.Part (c) of which: other financial corporations Annex V.Part (d) of which: non-financial corporations Annex V.Part (e) Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e)EN  . References National GAAP based on BAD Accumulated negative value adjustments on LOCOM assets - market risk induced Accumulated negative value adjustments on LOCOM assets - credit risk induced Accumulated partial write-offs Accumulated total write-offs Annex V.Part Annex V.Part CRR art 4(95); Annex V.Part -74 CRR art 4(95); Annex V.Part -74 Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Households Annex V.Part (f) OTHER NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS Accounting Directive art 8(1)(a), 8(2); Annex V.Part . 4. BREAKDOWN OF FINANCIAL ASSETS BY INSTRUMENT AND BY COUNTERPARTY SECTOR (4) 67. Financial assets shall be broken down by accounting portfolio and instrument and – where required – by counterparty. For debt instruments measured at fair value through other comprehensive income and at amortised cost, the gross carrying amount of assets and accumulated impairments shall be broken down by impairment stages, except where they are purchased or originated financial assets that are credit-impaired at initial recognition as defined in IFRS 9 Appendix A. For these assets, the gross carrying amount and accumulated impairment shall be separately reported, outside the impairment stages, in templates and. 68. Derivatives reported as trading financial assets under GAAP based on BAD include instruments measured at fair value as well as instruments measured at cost-based methods or LOCOM.EN L 97/ . 69. For the purposes of Annexes III and IV as well as this Annex, ‘accumulated negative changes in fair value due to credit risk’ means, for non-performing exposures, accumulated changes in fair value due to credit risk where the accumulated net change is negative. The accumulated net change in fair value due to credit risk shall be calculated by adding all negative and positive changes in fair value due to credit risk that have occurred since recognition of the debt instrument. That amount shall only be reported where the addition of positive and negative changes in fair value due to credit risk results in a negative amount. The valuation of the debt instruments shall be performed on the level of single financial instruments. For each debt instrument, ‘Accumulated negative changes in fair value due to credit risk’ shall be reported until the derecognition of the instrument. 70. For the purposes of Annexes III and IV as well as this Annex, ‘accumulated impairment’ shall have the following meaning: (a) for debt instruments measured at amortised cost or at a cost-based method, that are not purchased or originated credit-impaired financial assets, accumulated impairment is the cumulative amount of impairment losses, net of use and reversals that has been recognised, where appropriate for each of the impairment stages. Accumulated impairment reduces the carrying amount of the debt instrument through the use of an allowance account under IFRS and national GAAP based on BAD, or via direct reductions that do not constitute a derecognition event under national GAAP based on BAD; (b) for debt instruments measured at fair value through other comprehensive income under IFRS that are not purchased or originated credit-impaired financial assets, accumulated impairment is the sum of expected credit losses and their variations recognised as a reduction of fair value on a given instrument since initial recognition; (c) for debt instruments at fair value through equity under national GAAP based on BAD subject to impairment, accumulated impairment is the cumulative amount of impairment losses, net of use and reversals that has been recognised. The reduction in the carrying amount is either made through use of an allowance account or via direct reductions that do not constitute a derecognition event. (d) for purchased or originated credit-impaired financial assets, the initial estimate of lifetime expected credit losses is incorporated into the calculation of the credit-adjusted effective interest rate and accumulated impairment is the sum of subsequent changes in lifetime expected credit losses since initial recognition that are recognized as a variation of carrying amount/fair value on a given instrument. Accumulated impairment for purchased or originated credit-impaired financial assets can be positive in case of impairment gains exceeding any previously recognised impairment losses (IFRS ). 71. Under IFRS, accumulated impairment shall include the allowance for expected credit losses for financial assets under each of the impairment stages specified by IFRS 9 and the allowance for purchased or originated credit- impaired financial assets. Under national GAAP based on BAD, it shall include specific and general allowance for credit risk, as well as the general allowance for banking risk where it reduces the carrying amount of debt instruments. Accumulated impairment shall also include the credit risk-induced value adjustments on financial assets under LOCOM. 72. ‘Accumulated partial write-offs’ and ‘Accumulated total write-offs’ shall include, respectively, the accumulated partial and total amount as at the reference date of principal and accrued past due interest and fees of any debt instrument that has been de-recognised to date using either of the methods described in paragraph 74 because the institution has no reasonable expectations of recovering the contractual cash flows. Those amounts shall be reported until the total extinguishment of all the reporting institution’s rights by expiry of the statute-of-limitations period, forgiveness or other causes, or until recovery. Therefore, where the written-off amounts are not recovered, they shall be reported while they are subject to enforcement activities.EN.  L 97/ 73. Where a debt instrument is eventually totally written-off because of successive partial write-offs, the cumu lative amount written-off shall be reclassified from the ‘Accumulated partial write-offs’ into the ‘Accumulated total write-offs’ column. 74. Write-offs shall constitute a derecognition event and relate to a financial asset in its entirety or to a portion of it, including where the modification of an asset leads the institution to give up its right of collecting cash flows on a portion or the entirety of this asset as further explained in paragraph 72. Write-offs shall include amounts caused by both reductions of the carrying amount of financial assets recognised directly in profit or loss and reductions in the amounts of the allowance accounts for credit losses taken against the carrying amount of financial assets. 75. The column ‘of which: Instruments with low credit risk’ shall include instruments that are determined to have low credit risk at the reporting date and for which the institution assumes that the credit risk has not increased significantly since initial recognition in accordance with IFRS. 76. Trade receivables within the meaning of IAS (h), contract assets and lease receivables for which the simplified approach of IFRS for the estimation of loss allowances has been applied, shall be reported within loans and advances in template. The corresponding loss allowance for those assets that are not purchased or originated credit-impaired financial assets shall be reported in either ‘Accumulated impairment on assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)’ or ‘Accumulated impairment on credit-impaired assets (Stage 3)’, depending on whether trade receivables, contract assets or lease receivables under the simplified approach are considered as credit-impaired assets. 78. In template , institutions shall report the carrying amount of ‘Loans and advances’ and ‘Debt securities’ that fall within the definition of ‘subordinated debt’ in paragraph 100 of this Part. 79. In template , information to be reported depends on whether Non-trading non-derivative financial assets measured at fair value to equity can be subject to impairment requirements in application of the national GAAP based on BAD. Where those financial assets are subject to impairment, institutions shall report information in this template that relates to the carrying amount, the gross carrying amount of unimpaired assets and impaired assets, accumulated impairment and accumulated write-offs. Where those financial assets are not subject to impairment, institutions shall report the accumulated negative changes in fair value due to credit risk for non-performing exposures. 80. In template , financial assets measured under moderate LOCOM and their associated value adjustments shall be identified separately from other financial assets measured at a cost-based method and their associated impairment. Financial assets under a cost-based method, including financial assets under moderate LOCOM, shall be reported as unimpaired assets where they have no value adjustments or impairment associated with them, and as impaired assets in case they have value adjustments that qualify as impairment or impairment associated with them. Value adjustments that qualify as impairment shall be credit risk-induced value adjustments reflecting the deterioration of the creditworthiness of the counterparty. Financial assets under moderate LOCOM with market-risk induced value adjustments reflecting the impact of changes in the market conditions on the value of the asset shall not be considered as impaired. Accumulated credit-risk induced and market-risk induced value adjustments shall be reported separately. 81. In template , assets measured at strict LOCOM as well as their associated value adjustments shall be reported separately from assets under other measurement methods. Financial assets under strict LOCOM and financial assets under other measurement methods shall be reported as impaired assets in case they have credit-risk induced value adjustments as defined in paragraph 80 or impairment associated with them. Financial assets under strict LOCOM with market risk induced value adjustments as defined in paragraph 80 shall not be considered as impaired. Accumulated credit-risk induced and market-risk induced value adjustments shall be reported separately.EN L 97/ . 82. Under national GAAP based on BAD, the amount of general allowances for banking risk to be reported in the applicable templates shall only be the part that affects the carrying amount of debt instruments (BAD Article ).
EN.   5. Breakdown of non-trading loans and advances by product Loans and advances other than held for trading, trading or held for sale assets by product References Gross carrying amount Carrying amount Annex V.Part Central banks General governments Credit institu tions Other financial corporations Non-financial corporations Households Annex V.Part Annex V.Part (a) Annex V.Part (b) Annex V.Part (c) Annex V.Part (d) Annex V.Part (e) Annex V.Part (f) By product On demand [call] and short notice [current account] Annex V.Part (a) Credit card debt Annex V.Part (b) Trade receivables Annex V.Part (c) Finance leases Annex V.Part (d) Reverse repurchase loans Annex V.Part (e) Other term loans Annex V.Part (f) Advances that are not loans Annex V.Part (g) LOANS AND ADVANCES Annex V.Part , 44(a)EN  . References Gross carrying amount Carrying amount Annex V.Part Central banks General governments Credit institu tions Other financial corporations Non-financial corporations Households Annex V.Part Annex V.Part (a) Annex V.Part (b) Annex V.Part (c) Annex V.Part (d) Annex V.Part (e) Annex V.Part (f) By collateral of which: Loans collateralized by immovable property Annex V.Part (a), 87 of which: other collateralized loans Annex V.Part (b), 87 By purpose of which: credit for consumption Annex V.Part (a) of which: lending for house purchase Annex V.Part (b) By subordi nation of which: project finance loans Annex V.Part ; CRR Art 147(8)EN.   5. Breakdown of non-trading loans and advances by product Loans and advances other than held for trading, trading or held for sale assets by product References Gross carrying amount Carrying amount Annex V.Part -28 Central banks General govern ments Credit institu tions Other financial corpor ations Non- financial corpor ations House holds Annex V.Part Annex V.Part (a) Annex V.Part (b) Annex V.Part (c) Annex V.Part (d) Annex V.Part (e) Annex V.Part (f) By product On demand [call] and short notice [current account] Annex V.Part (a) Credit card debt Annex V.Part (b) Trade receivables Annex V.Part (c) Finance leases Annex V.Part (d) Reverse repurchase loans Annex V.Part (e) Other term loans Annex V.Part (f) Advances that are not loans Annex V.Part (g) LOANS AND ADVANCES Annex V.Part , 44(a) By collateral of which: Loans collateralized by immovable property Annex V.Part (a), 87 of which: other collateralized loans Annex V.Part (b), 87 By purpose of which: credit for consumption Annex V.Part (a) of which: lending for house purchase Annex V.Part (b) By subordination of which: project finance loans Annex V.Part ; CRR Art 147(8) 5. BREAKDOWN OF NON-TRADING LOANS AND ADVANCES BY PRODUCT (5) 83. Loans and advances other than those held for trading, trading assets or held for sale assets shall be broken down by type of product and by counterparty sector for the carrying amount and by type of products only for the gross carrying amount. 84. Balances receivable on demand classified as ‘Cash, cash balances at central banks and other demand deposits’ shall also be reported in this template independently of how they are measured. 85. Loans and advances shall be allocated to the following products: (a) ‘on demand (call) and short notice (current account)’ shall include balances receivable on demand (call), at short notice (by close of business on the day following that on which the demand was made), current accounts and similar balances including loans that are overnight deposits for the borrower (loans to be repaid by close of business on the day following that in which it was granted), regardless of their legal form. It shall also include ‘overdrafts’ that are debit balances on current account balances and compulsory reserves held at the central bank; (b) ‘Credit card debt’ shall include credit granted either via delayed debit cards or via credit cards as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation; (c) ‘Trade receivables’ shall include loans to other debtors granted on the basis of bills or other documents that give the right to receive the proceeds of transactions for the sale of goods or provision of services. That item shall include all factoring and similar transactions, like acceptances, outright purchase of trade receivables, forfaiting, discounting of invoice, bills of exchange, commercial papers and other claims where the reporting institution buys the trade receivables (both with and without recourse); (d) ‘Finance leases’ shall include the carrying amount of finance lease receivables. Under IFRS, ‘finance lease receivables’ are as defined in IAS 17; (e) ‘Reverse repurchase loans’ shall include finance granted in exchange for securities or gold bought under repurchase agreements or borrowed under securities lending agreements as defined in paragraphs 183 and 184 of this Part; (f) ‘Other term loans’ shall include debit balances with contractually fixed maturities or terms that are not included in other items; (g) ‘Advances that are not loans’ shall include advances that cannot be classified as loans in accordance with the Table of Part 2 of Annex II to the ECB BSI Regulation. That item shall include, among others, gross amounts receivable in respect of suspense items (such as funds that are awaiting investment, transfer, or settlement) and transit items (such as cheques and other forms of payment that have been sent for collection).EN.  L 97/ 86. Loans and advances shall be classified on the basis of the collateral received as follows: (a) ‘Loans collateralized by immovable property’ shall include loans and advances formally secured by resi dential or commercial immovable property collateral, regardless of their loan/collateral ratio (commonly referred as ‘loan-to-value’) and the legal form of the collateral; (b) ‘Other collateralized loans’ shall include loans and advances formally secured by collateral, regardless of their loan/collateral ratio (commonly referred to as ‘loan-to-value’ (LTV) ratio) and the legal form of the collateral, other than ‘Loans collateralised by immovable property’. That collateral shall include pledges of securities, cash, and other collateral, regardless of the legal form of the collateral. 87. Loans and advances shall be classified based on the collateral and irrespective of the purpose of the loan. The carrying amount of loans and advances secured by more than one type of collateral shall be classified and reported as collateralised by immovable property where those loans and advances are secured by immovable property regardless of whether they are also secured by other types of collateral. 88. Loans and advances shall be classified on the basis of their purpose as: (a) ‘Credit for consumption’ shall include loans granted mainly for the personal consumption of goods and services, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation; (b) ‘Lending for house purchase’ shall include credit extended to households for the purpose of investing in houses for own use or rental, including building and refurbishments, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. 89. Loans shall be classified on the basis of how they can be recovered. ‘Project finance loans’ shall include loans that meet the characteristics of specialised lending exposures as referred to in Article 147(8) CRR.
EN.   5. Breakdown of non-trading loans and advances by product Loans and advances other than held for trading, trading or held for sale assets by product References Gross carrying amount Carrying amount Annex V.Part Central banks General governments Credit institu tions Other financial corporations Non-financial corporations Households Annex V.Part Annex V.Part (a) Annex V.Part (b) Annex V.Part (c) Annex V.Part (d) Annex V.Part (e) Annex V.Part (f) By product On demand [call] and short notice [current account] Annex V.Part (a) Credit card debt Annex V.Part (b) Trade receivables Annex V.Part (c) Finance leases Annex V.Part (d) Reverse repurchase loans Annex V.Part (e) Other term loans Annex V.Part (f) Advances that are not loans Annex V.Part (g) LOANS AND ADVANCES Annex V.Part , 44(a)EN  . References Gross carrying amount Carrying amount Annex V.Part Central banks General governments Credit institu tions Other financial corporations Non-financial corporations Households Annex V.Part Annex V.Part (a) Annex V.Part (b) Annex V.Part (c) Annex V.Part (d) Annex V.Part (e) Annex V.Part (f) By collateral of which: Loans collateralized by immovable property Annex V.Part (a), 87 of which: other collateralized loans Annex V.Part (b), 87 By purpose of which: credit for consumption Annex V.Part (a) of which: lending for house purchase Annex V.Part (b) By subordi nation of which: project finance loans Annex V.Part ; CRR Art 147(8)EN.   5. Breakdown of non-trading loans and advances by product Loans and advances other than held for trading, trading or held for sale assets by product References Gross carrying amount Carrying amount Annex V.Part -28 Central banks General govern ments Credit institu tions Other financial corpor ations Non- financial corpor ations House holds Annex V.Part Annex V.Part (a) Annex V.Part (b) Annex V.Part (c) Annex V.Part (d) Annex V.Part (e) Annex V.Part (f) By product On demand [call] and short notice [current account] Annex V.Part (a) Credit card debt Annex V.Part (b) Trade receivables Annex V.Part (c) Finance leases Annex V.Part (d) Reverse repurchase loans Annex V.Part (e) Other term loans Annex V.Part (f) Advances that are not loans Annex V.Part (g) LOANS AND ADVANCES Annex V.Part , 44(a) By collateral of which: Loans collateralized by immovable property Annex V.Part (a), 87 of which: other collateralized loans Annex V.Part (b), 87 By purpose of which: credit for consumption Annex V.Part (a) of which: lending for house purchase Annex V.Part (b) By subordination of which: project finance loans Annex V.Part ; CRR Art 147(8) 82. Under national GAAP based on BAD, the amount of general allowances for banking risk to be reported in the applicable templates shall only be the part that affects the carrying amount of debt instruments (BAD Article ). 5. BREAKDOWN OF NON-TRADING LOANS AND ADVANCES BY PRODUCT (5) 83. Loans and advances other than those held for trading, trading assets or held for sale assets shall be broken down by type of product and by counterparty sector for the carrying amount and by type of products only for the gross carrying amount. 84. Balances receivable on demand classified as ‘Cash, cash balances at central banks and other demand deposits’ shall also be reported in this template independently of how they are measured. 85. Loans and advances shall be allocated to the following products: (a) ‘on demand (call) and short notice (current account)’ shall include balances receivable on demand (call), at short notice (by close of business on the day following that on which the demand was made), current accounts and similar balances including loans that are overnight deposits for the borrower (loans to be repaid by close of business on the day following that in which it was granted), regardless of their legal form. It shall also include ‘overdrafts’ that are debit balances on current account balances and compulsory reserves held at the central bank; (b) ‘Credit card debt’ shall include credit granted either via delayed debit cards or via credit cards as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation; (c) ‘Trade receivables’ shall include loans to other debtors granted on the basis of bills or other documents that give the right to receive the proceeds of transactions for the sale of goods or provision of services. That item shall include all factoring and similar transactions, like acceptances, outright purchase of trade receivables, forfaiting, discounting of invoice, bills of exchange, commercial papers and other claims where the reporting institution buys the trade receivables (both with and without recourse); (d) ‘Finance leases’ shall include the carrying amount of finance lease receivables. Under IFRS, ‘finance lease receivables’ are as defined in IAS 17; (e) ‘Reverse repurchase loans’ shall include finance granted in exchange for securities or gold bought under repurchase agreements or borrowed under securities lending agreements as defined in paragraphs 183 and 184 of this Part; (f) ‘Other term loans’ shall include debit balances with contractually fixed maturities or terms that are not included in other items; (g) ‘Advances that are not loans’ shall include advances that cannot be classified as loans in accordance with the Table of Part 2 of Annex II to the ECB BSI Regulation. That item shall include, among others, gross amounts receivable in respect of suspense items (such as funds that are awaiting investment, transfer, or settlement) and transit items (such as cheques and other forms of payment that have been sent for collection).EN.  L 97/
EN  . 7. Financial assets subject to impairment that are past due Financial assets subject to impairment that are past due References Carrying amount Annex V.Part Assets without significant increase in credit risk since initial recognition (Stage 1) Assets with significant increase in credit risk since initial recognition but not credit- impaired (Stage 2) ≤30 days >3 0d a y s ≤90 days >9 0d a y s ≤30 days >3 0d a y s ≤90 days >9 0d a y s IFRS ;B5.; IFRS 7.B8I, Annex V.Part Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b)EN.   References Carrying amount Annex V.Part Assets without significant increase in credit risk since initial recognition (Stage 1) Assets with significant increase in credit risk since initial recognition but not credit- impaired (Stage 2) ≤30 days >3 0d a y s ≤90 days >9 0d a y s ≤30 days >3 0d a y s ≤90 days >9 0d a y s IFRS ;B5.; IFRS 7.B8I, Annex V.Part Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) TOTAL DEBT INSTRUMENTS Annex V Part - 95 Loans and advances by product, by collateral and by subordination On demand [call] and short notice [current account] Annex V.Part (a) Credit card debt Annex V.Part (b)EN  . References Carrying amount Annex V.Part Assets without significant increase in credit risk since initial recognition (Stage 1) Assets with significant increase in credit risk since initial recognition but not credit- impaired (Stage 2) ≤30 days >3 0d a y s ≤90 days >9 0d a y s ≤30 days >3 0d a y s ≤90 days >9 0d a y s IFRS ;B5.; IFRS 7.B8I, Annex V.Part Trade receivables Annex V.Part (c) Finance leases Annex V.Part (d) Reverse repurchase loans Annex V.Part (e) Other term loans Annex V.Part (f) Advances that are not loans Annex V.Part (g) of which: Loans collateralized by inmovable property Annex V.Part (a), 87 of which: other collateralized loans Annex V.Part (b), 87 of which: credit for consumption Annex V.Part (a) of which: lending for house purchase Annex V.Part (b) of which: project finance loans Annex V.Part ; CRR Art 147(8)EN.   References Carrying amount Annex V.Part Credit-impaired assets (Stage 3) Purchased or originated credit-impaired financial assets ≤30 days >3 0d a y s ≤90 days >9 0d a y s ≤30 days >3 0d a y s ≤90 days >9 0d a y s IFRS ;B5.; IFRS 7.B8I, Annex V.Part Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b)EN  . References Carrying amount Annex V.Part Credit-impaired assets (Stage 3) Purchased or originated credit-impaired financial assets ≤30 days >3 0d a y s ≤90 days > 90 days ≤30 days >3 0d a y s ≤90 days > 90 days IFRS ;B5.; IFRS 7.B8I, Annex V.Part Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) TOTAL DEBT INSTRUMENTS Annex V Part - 95 Loans and advances by product, by collateral and by subordination On demand [call] and short notice [current account] Annex V.Part (a) Credit card debt Annex V.Part (b)EN.   References Carrying amount Annex V.Part Credit-impaired assets (Stage 3) Purchased or originated credit-impaired financial assets ≤30 days >3 0d a y s ≤90 days > 90 days ≤30 days >3 0d a y s ≤90 days > 90 days IFRS ;B5.; IFRS 7.B8I, Annex V.Part Trade receivables Annex V.Part (c) Finance leases Annex V.Part (d) Reverse repurchase loans Annex V.Part (e) Other term loans Annex V.Part (f) Advances that are not loans Annex V.Part (g) of which: Loans collateralized by inmovable property Annex V.Part (a), 87 of which: other collateralized loans Annex V.Part (b), 87 of which: credit for consumption Annex V.Part (a) of which: lending for house purchase Annex V.Part (b) of which: project finance loans Annex V.Part ; CRR Art 147(8)EN  . 7. Financial assets subject to impairment that are past due Financial assets subject to impairment that are past due References National GAAP compatible IFRS Carrying amount Annex V.Part Assets without significant increase in credit risk since initial recognition (Stage 1) Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Credit-impaired assets (Stage 3) Purchased or originated credit-impaired financial assets ≤30 days >3 0d a y s ≤90 days >9 0d a y s ≤30 days >3 0d a y s ≤90 days >9 0d a y s ≤30 days >3 0d a y s ≤90 days >9 0d a y s ≤30 days >3 0d a y s ≤90 days >9 0d a y s IFRS ;B5.; IFRS 7.B8I, Annex V.Part Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a)EN.   References National GAAP compatible IFRS Carrying amount Annex V.Part Assets without significant increase in credit risk since initial recognition (Stage 1) Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Credit-impaired assets (Stage 3) Purchased or originated credit-impaired financial assets ≤30 days >3 0d a y s ≤90 days >9 0d a y s ≤30 days >3 0d a y s ≤90 days >9 0d a y s ≤30 days >3 0d a y s ≤90 days >9 0d a y s ≤30 days >3 0d a y s ≤90 days >9 0d a y s IFRS ;B5.; IFRS 7.B8I, Annex V.Part General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) TOTAL DEBT INSTRUMENTS Annex V Part -95 Loans and advances by product, by collateral and by subordination On demand [call] and short notice [current account] Annex V.Part (a) Credit card debt Annex V.Part (b) Trade receivables Annex V.Part (c) Finance leases Annex V.Part (d)EN  . References National GAAP compatible IFRS Carrying amount Annex V.Part Assets without significant increase in credit risk since initial recognition (Stage 1) Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Credit-impaired assets (Stage 3) Purchased or originated credit-impaired financial assets ≤30 days >3 0d a y s ≤90 days >9 0d a y s ≤30 days >3 0d a y s ≤90 days >9 0d a y s ≤30 days >3 0d a y s ≤90 days >9 0d a y s ≤30 days >3 0d a y s ≤90 days >9 0d a y s IFRS ;B5.; IFRS 7.B8I, Annex V.Part Reverse repurchase loans Annex V.Part (e) Other term loans Annex V.Part (f) Advances that are not loans Annex V.Part (g) of which: Loans collateralized by inmovable property Annex V.Part (a), 87 of which: other collateralized loans Annex V.Part (b), 87 of which: credit for consumption Annex V.Part (a) of which: lending for house purchase Annex V.Part (b) of which: project finance loans Annex V.Part ; CRR Art 147(8)EN.   Financial assets subject to impairment that are past due under national GAAP References National GAAP based on BAD Carrying amount Annex V.Part -28 Past due but not impaired Past due impaired ≤30 days >3 0d a y s ≤90 days >9 0d a y s ≤30 days >3 0d a y s ≤90 days >9 0d a y s CRR art 4(95); Annex V.Part Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e)EN  . References National GAAP based on BAD Carrying amount Annex V.Part -28 Past due but not impaired Past due impaired ≤30 days >3 0d a y s ≤90 days >9 0d a y s ≤30 days >3 0d a y s ≤90 days >9 0d a y s CRR art 4(95); Annex V.Part Households Annex V.Part (f) TOTAL DEBT INSTRUMENTS Annex V Part -95 Loans and advances by product, by collateral and by subordination On demand [call] and short notice [current account] Annex V.Part (a) Credit card debt Annex V.Part (b) Trade receivables Annex V.Part (c) Finance leases Annex V.Part (d) Reverse repurchase loans Annex V.Part (e) Other term loans Annex V.Part (f) Advances that are not loans Annex V.Part (g) of which: Loans collateralized by inmovable property Annex V.Part (a), 87EN.   References National GAAP based on BAD Carrying amount Annex V.Part -28 Past due but not impaired Past due impaired ≤30 days >3 0d a y s ≤90 days >9 0d a y s ≤30 days >3 0d a y s ≤90 days >9 0d a y s CRR art 4(95); Annex V.Part of which: other collateralized loans Annex V.Part (b), 87 of which: credit for consumption Annex V.Part (a) of which: lending for house purchase Annex V.Part (b) of which: project finance loans Annex V.Part ; CRR Art 147(8) 7. FINANCIAL ASSETS SUBJECT TO IMPAIRMENT THAT ARE PAST DUE (7) 94. The carrying amount of debt instruments that are included in the accounting portfolios subject to impairment shall be reported in template only where they are past due. Past-due instruments shall be allocated to the corresponding past-due buckets on the basis of their individual situation. 95. Accounting portfolios subject to impairment shall be financial assets subject to impairment, as defined as in paragraph 93 of this Part. 96. Financial assets shall qualify as past due where any amount of principal, interest or fee has not been paid at the date it was due. Past due exposures shall be reported for their entire carrying amount and broken down according to the number of days of the oldest past due amount unpaid at the reference date. Under IFRS, the carrying amounts of assets that are not purchased or originated credit-impaired financial assets shall be reported by impairment stages; the carrying amount of purchased or originated credit-impaired financial assets shall be separately reported. Under national GAAP based on BAD, past-due assets shall be reported by impairment status in accordance with the applicable accounting standards.