EN  . 19. Information forborne exposures References Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 Cash balances at central banks and other demand deposits Annex V.Part , 3 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)EN.   References Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 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) Of which: Small and Medium-sized Enterprises SME Art 1 2(a)EN  . References Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 Of which: Loans collat eralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collat eralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part (a) Debt securities Annex V.Part , 44(b)EN.   References Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 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)EN  . References Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 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)EN.   References Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 Of which: Loans collat eralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collat eralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part (b)EN  . References Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 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)EN.   References Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 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) Of which: Loans collat eralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collat eralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b)EN  . References Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part DEBT INSTRUMENTS HELD FOR SALE Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part -105, 113, 116, 246EN.   References Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which:De faulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 Cash balances at central banks and other demand deposits Annex V.Part , 3 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)EN  . References Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which:De faulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 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) Of which: Small and Medium-sized Enterprises SME Art 1 2(a)EN.   References Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which:De faulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 Of which: Loans collat eralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collat eralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part (a) Debt securities Annex V.Part , 44(b)EN  . References Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which:De faulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 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)EN.   References Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which:De faulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 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)EN  . References Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which:De faulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 Of which: Loans collat eralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collat eralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part (b)EN.   References Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which:De faulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 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)EN  . References Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which:De faulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 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) Of which: Loans collat eralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collat eralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b)EN.   References Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which:De faulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part DEBT INSTRUMENTS HELD FOR SALE Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part -105, 113, 116, 246EN  . References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifi cations in their terms and conditions Refinancing Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 Cash balances at central banks and other demand deposits Annex V.Part , 3 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)EN.   References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifi cations in their terms and conditions Refinancing Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 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) Of which: Small and Medium-sized Enterprises SME Art 1 2(a)EN  . References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifi cations in their terms and conditions Refinancing Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 Of which: Loans collat eralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collat eralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part (a) Debt securities Annex V.Part , 44(b)EN.   References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifi cations in their terms and conditions Refinancing Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 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)EN  . References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifi cations in their terms and conditions Refinancing Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 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)EN.   References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifi cations in their terms and conditions Refinancing Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 Of which: Loans collat eralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collat eralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part (b)EN  . References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifi cations in their terms and conditions Refinancing Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 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)EN.   References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifi cations in their terms and conditions Refinancing Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 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) Of which: Loans collat eralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collat eralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b)EN  . References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifi cations in their terms and conditions Refinancing Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part DEBT INSTRUMENTS HELD FOR SALE Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part -105, 113, 116, 246EN.   References Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financialguarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financialguarantees received on non-performing exposures with forbearance measures Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Cash balances at central banks and other demand deposits Annex V.Part , 3 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)EN  . References Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financialguarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financialguarantees received on non-performing exposures with forbearance measures Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 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) Of which: Small and Medium-sized Enterprises SME Art 1 2(a)EN.   References Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financialguarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financialguarantees received on non-performing exposures with forbearance measures Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Of which: Loans collat eralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collat eralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part (a) Debt securities Annex V.Part , 44(b)EN  . References Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financialguarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financialguarantees received on non-performing exposures with forbearance measures Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 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)EN.   References Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financialguarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financialguarantees received on non-performing exposures with forbearance measures Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 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)EN  . References Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financialguarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financialguarantees received on non-performing exposures with forbearance measures Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Of which: Loans collat eralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collat eralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part (b)EN.   References Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financialguarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financialguarantees received on non-performing exposures with forbearance measures Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 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)EN  . References Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financialguarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financialguarantees received on non-performing exposures with forbearance measures Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 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) Of which: Loans collat eralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collat eralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b)EN.   References Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financialguarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financialguarantees received on non-performing exposures with forbearance measures Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part DEBT INSTRUMENTS HELD FOR SALE Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part -105, 113, 116, 246EN L 97/ . 19. Information forborne exposures Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing References National GAAP compatible IFRS CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 References National GAAP based on BAD CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-255 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 Cash balances at central banks and other demand deposits BAD art 13(2); Annex V.Part , 3 Annex V.Part , 3 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)EN.  L 97/ Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing References National GAAP compatible IFRS CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 References National GAAP based on BAD CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-255 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 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) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)EN L 97/ . Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing References National GAAP compatible IFRS CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 References National GAAP based on BAD CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-255 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by resi dential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part (a) Annex V.Part (a) Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b)EN.  L 97/ Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing References National GAAP compatible IFRS CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 References National GAAP based on BAD CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-255 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 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)EN L 97/ . Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing References National GAAP compatible IFRS CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 References National GAAP based on BAD CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-255 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 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) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by resi dential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a)EN.  L 97/ Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing References National GAAP compatible IFRS CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 References National GAAP based on BAD CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-255 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part (b) Annex V.Part (b) 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)EN L 97/ . Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing References National GAAP compatible IFRS CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 References National GAAP based on BAD CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-255 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 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) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)EN.  L 97/ Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing References National GAAP compatible IFRS CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 References National GAAP based on BAD CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-255 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by resi dential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part Annex V.Part 2.249EN L 97/ . Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing References National GAAP compatible IFRS CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 References National GAAP based on BAD CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-255 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part Annex V.Part DEBT INSTRUMENTS HELD FOR SALE Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part , 113, 246 CRR Annex I; Annex V.Part (g), Part -105, 113, 116, 246EN.  L 97/ Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Defaulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance References National GAAP compatible IFRS Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 References National GAAP based on BAD Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR art 178; Annex V. Part (b) CRR art 4(95); Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 Cash balances at central banks and other demand deposits BAD art 13(2); Annex V.Part , 3 Annex V.Part , 3 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)EN L 97/ . Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Defaulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance References National GAAP compatible IFRS Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 References National GAAP based on BAD Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR art 178; Annex V. Part (b) CRR art 4(95); Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 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) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)EN.  L 97/ Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Defaulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance References National GAAP compatible IFRS Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 References National GAAP based on BAD Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR art 178; Annex V. Part (b) CRR art 4(95); Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by resi dential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part (a) Annex V.Part (a) Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b)EN L 97/ . Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Defaulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance References National GAAP compatible IFRS Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 References National GAAP based on BAD Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR art 178; Annex V. Part (b) CRR art 4(95); Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 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)EN.  L 97/ Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Defaulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance References National GAAP compatible IFRS Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 References National GAAP based on BAD Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR art 178; Annex V. Part (b) CRR art 4(95); Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 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) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by resi dential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a)EN L 97/ . Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Defaulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance References National GAAP compatible IFRS Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 References National GAAP based on BAD Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR art 178; Annex V. Part (b) CRR art 4(95); Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part (b) Annex V.Part (b) 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)EN.  L 97/ Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Defaulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance References National GAAP compatible IFRS Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 References National GAAP based on BAD Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR art 178; Annex V. Part (b) CRR art 4(95); Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 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) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)EN L 97/ . Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Defaulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance References National GAAP compatible IFRS Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 References National GAAP based on BAD Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR art 178; Annex V. Part (b) CRR art 4(95); Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by resi dential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part Annex V.Part 2.249EN.  L 97/ Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Defaulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance References National GAAP compatible IFRS Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 References National GAAP based on BAD Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR art 178; Annex V. Part (b) CRR art 4(95); Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part Annex V.Part DEBT INSTRUMENTS HELD FOR SALE Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part , 113, 246 CRR Annex I; Annex V.Part (g), Part -105, 113, 116, 246EN L 97/ . Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifications in their terms and conditions Refinancing References National GAAP compatible IFRS Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 References National GAAP based on BAD Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 267 Cash balances at central banks and other demand deposits BAD art 13(2); Annex V.Part , 3 Annex V.Part , 3 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)EN.  L 97/ Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifications in their terms and conditions Refinancing References National GAAP compatible IFRS Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 References National GAAP based on BAD Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 267 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) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)EN L 97/ . Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifications in their terms and conditions Refinancing References National GAAP compatible IFRS Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 References National GAAP based on BAD Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 267 Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by resi dential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part (a) Annex V.Part (a) Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b)EN.  L 97/ Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifications in their terms and conditions Refinancing References National GAAP compatible IFRS Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 References National GAAP based on BAD Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 267 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)EN L 97/ . Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifications in their terms and conditions Refinancing References National GAAP compatible IFRS Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 References National GAAP based on BAD Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 267 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) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by resi dential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a)EN.  L 97/ Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifications in their terms and conditions Refinancing References National GAAP compatible IFRS Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 References National GAAP based on BAD Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 267 Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part (b) Annex V.Part (b) 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)EN L 97/ . Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifications in their terms and conditions Refinancing References National GAAP compatible IFRS Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 References National GAAP based on BAD Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 267 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) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)EN.  L 97/ Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifications in their terms and conditions Refinancing References National GAAP compatible IFRS Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 References National GAAP based on BAD Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 267 Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by resi dential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part Annex V.Part 2.249EN L 97/ . Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifications in their terms and conditions Refinancing References National GAAP compatible IFRS Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 References National GAAP based on BAD Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 267 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part Annex V.Part DEBT INSTRUMENTS HELD FOR SALE Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part , 113, 246 CRR Annex I; Annex V.Part (g), Part -105, 113, 116, 246EN.  L 97/ Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financial guarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financial guarantees received on non-performing exposures with forbearance measures References National GAAP compatible IFRS Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 References National GAAP based on BAD Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Cash balances at central banks and other demand deposits BAD art 13(2); Annex V.Part , 3 Annex V.Part , 3 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)EN L 97/ . Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financial guarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financial guarantees received on non-performing exposures with forbearance measures References National GAAP compatible IFRS Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 References National GAAP based on BAD Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 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) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)EN.  L 97/ Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financial guarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financial guarantees received on non-performing exposures with forbearance measures References National GAAP compatible IFRS Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 References National GAAP based on BAD Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by resi dential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part (a) Annex V.Part (a) Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b)EN L 97/ . Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financial guarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financial guarantees received on non-performing exposures with forbearance measures References National GAAP compatible IFRS Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 References National GAAP based on BAD Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 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)EN.  L 97/ Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financial guarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financial guarantees received on non-performing exposures with forbearance measures References National GAAP compatible IFRS Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 References National GAAP based on BAD Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 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) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by resi dential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a)EN L 97/ . Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financial guarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financial guarantees received on non-performing exposures with forbearance measures References National GAAP compatible IFRS Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 References National GAAP based on BAD Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part (b) Annex V.Part (b) 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)EN.  L 97/ Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financial guarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financial guarantees received on non-performing exposures with forbearance measures References National GAAP compatible IFRS Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 References National GAAP based on BAD Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 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) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)EN L 97/ . Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financial guarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financial guarantees received on non-performing exposures with forbearance measures References National GAAP compatible IFRS Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 References National GAAP based on BAD Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by resi dential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part Annex V.Part 2.249EN.  L 97/ Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financial guarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financial guarantees received on non-performing exposures with forbearance measures References National GAAP compatible IFRS Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 References National GAAP based on BAD Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part Annex V.Part DEBT INSTRUMENTS HELD FOR SALE Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part , 113, 246 CRR Annex I; Annex V.Part (g), Part -105, 113, 116, 246  18. FORBORNE EXPOSURES (19) 240. For the purpose of template 19, forborne exposures shall be debt contracts in respect of which forbearance measures as defined in Article 47b(1) and (2) CRR have been applied. 243. Forbearance measures also include the exercise of clauses which, where used at the discretion of the debtor, enable the debtor to change the terms of the contract (‘embedded forbearance clauses’) and which shall be treated as a concession where the institution approves executing those clauses and concludes that the debtor is experiencing financial difficulties. 244. For the purposes of Annexes III and IV as well as this Annex, ‘refinancing’ shall mean the use of debt contracts to ensure the total or partial payment of other debt contracts the terms of which the debtor is unable to comply with. 245. For the purpose of template 19, ‘debtor’ means an obligor within the meaning of Article 47b(4) CRR. 246. For the purpose of template 19, ‘debt’ shall include loans and advances (including also cash balances at central banks and other demand deposits), debt securities and revocable and irrevocable loan commitments given, including those loan commitments that are designated at fair value through profit and loss that are assets at the reporting date. ‘Debt’ shall exclude exposures held for trading. 247. ‘Debt’ shall also include loans and advances and debt securities classified as non-current assets and disposal groups classified as held for sale in accordance with IFRS 5.EN L 97/ . ( 8 ) Recommendation of the European Systemic Risk Board of 31 October on closing real estate data gaps (ESRB//14), OJ C 31,. , p. 1. 248. For the purposes of template 19, ‘exposure’ shall have the same meaning as ‘debt’ in paragraphs 246 and 247 of this Part. 249. The accounting portfolios under IFRS listed in paragraph 15 of Part 1 of this Annex and under relevant national GAAP based on BAD listed in paragraph 16 of Part 1 of this Annex shall be reported in template 19 in accordance with paragraph 233 of this Part. 250. For the purposes of template 19, ‘institution’ shall mean the institution, which applied the forbearance measures. 251. In template 19 for ‘debt’, the ‘gross carrying amount’ shall be reported in accordance with paragraph 34 of Part 1 of this Annex. For loan commitments given which are off-balance sheet exposures, the nominal amount as defined in paragraph 118 of this Part of this Annex shall be reported. 252. Exposures shall be regarded as forborne where a concession has been made in accordance with Article 47b(1) CRR, irrespective of whether any amount is past due or of the classification of the exposures as impaired in accordance with the applicable accounting framework or as defaulted in accordance with Article 178 CRR. Exposures shall not be treated as forborne where the debtor is not in financial difficulties. Under IFRS, modified financial assets (IFRS and Appendix A) shall be treated as forborne where a concession as defined in Article 47b(1) CRR has been made, regardless of the incidence of the modification on the change in the credit risk of the financial asset since initial recog nition. 254. There is a rebuttable presumption that forbearance has taken place in any of the circumstances listed in Article 47b(3) CRR. 255. Financial difficulties shall be assessed at debtor level as referred to in paragraph 245. Only exposures to which forbearance measures have been applied shall be identified as forborne exposures. 256. Forborne exposures shall be included in the non-performing exposures category or the performing exposures category in accordance with paragraphs 213 to 239 and 260 of this Part. The classification as forborne exposure shall be discontinued where all of the conditions provided in Article 47a(7) CRR are met. 257. Where the conditions referred to in Article 47a(7) CRR are not met at the end of the probation period, the exposure shall continue to be identified as performing forborne under probation until all the conditions are met. The conditions shall be assessed at least on a quarterly basis. 258. Forborne exposures, which are classified as non-current assets held for sale in accordance with IFRS 5, shall continue to be classified as forborne exposures. 259. A forborne exposure may be considered as performing from the date the forbearance measures were applied where both of the following conditions are met: (a) that extension has not led the exposure to be classified as non-performing; (b) the exposure was not considered to be a non-performing exposure at the date the forbearance measures were extended. 260. Where additional forbearance measures are applied to a performing forborne exposure under probation that has been reclassified out of non-performing category or the forborne exposure under probation reclassified out of non-performing category becomes more than 30 days past due, the exposure shall be classified as non-performing in accordance with point (c) of Article 47a(3) CRR.EN.  L 97/ 261. ‘Performing exposures with forbearance measures’ (performing forborne exposures) shall comprise forborne exposures that do not meet the criteria to be considered as non-performing and that are included in the performing exposures category. Performing forborne exposures shall be under probation until all the criteria laid down in Article 47a(7) CRR, including where paragraph 259 of this Part applies, are met. Performing forborne exposures under probation that have been reclassified out of the non-performing forborne exposures category shall be reported separately within the performing exposures with forbearance measures in the column ‘of which: Performing forborne exposures under probation reclassified from non-performing’. 262. ‘Non-performing exposures with forbearance measures’ (non-performing forborne exposures) shall comprise forborne exposures that meet the criteria to be considered as non-performing and that are included in the non-performing exposures category. Those non-performing forborne exposures shall include the following: (a) exposures which have become non-performing due to the application of forbearance measures; (b) exposures which were non-performing prior to the extension of forbearance measures; (c) forborne exposures which have been reclassified from the performing category, including exposures reclassified in application of paragraph 260. 263. Where forbearance measures are extended to exposures which were non-performing prior to the extension of forbearance measures, the amount of those forborne exposures shall be separately identified in the column ‘of which: forbearance of exposures non-performing prior to forbearance measures’. 264. The following non-performing exposures with forbearance measures shall be identified in separate columns: (a) exposures which are considered, in accordance with the applicable accounting framework, to be impaired. Under IFRS, the amount of credit-impaired assets (Stage 3) and the amount of purchased or originated credit-impaired financial assets where they are considered as non-performing in accordance with paragraph 215 of this Part shall be reported in this column; (b) exposures in respect of which a default is considered to have occurred in accordance with Article 178 CRR. 265. The column ‘Refinancing’ shall comprise the gross carrying amount of the new contract (‘refinancing debt’) granted as part of a refinancing transaction which qualifies as a forbearance measure, as well as the gross carrying amount of the old re-paid contract that is still outstanding. 266. Forborne exposures combining modifications and refinancing shall be allocated to the column ‘Instruments with modifications of the terms and conditions’ or the column ‘Refinancing’, depending on the measure that has the most impact on cash flows. Refinancing by a pool of banks shall be reported in the column ‘Refinancing’ for the total amount of refinancing debt provided by or refinanced debt still outstanding at the reporting institution. Repackaging of several debts into a new debt shall be reported as a modification, unless there is also a refinancing transaction that has a larger impact on cash flows. Where forbearance through modification of the terms and conditions of a troubled exposure leads to that exposure’s derecognition and to the recognition of a new exposure, that new exposure shall be treated as forborne debt. 267. Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions shall be reported in accordance with paragraphs 11, 69 to 71, 106 and 110 of this Part.EN L 97/ . 268. Collateral and guarantees received on exposures with forbearance measures shall be reported for all exposures with forbearance measures, regardless of their performing or non-performing status. In addition, collateral and financial guarantees received on non-performing exposures with forbearance measures shall be shown separately. Amounts reported for collateral received and guarantees received shall be calculated in accordance with paragraphs 172 and 174 of this Part. The sum of the amounts reported for both collateral and guarantees shall be capped at the carrying amount of the related on- balance sheet exposure or nominal amount after deduction of provisions of the related off-balance sheet exposure.