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.