EN.   24. Loans and advances: Flows of non performing exposures, impairment & write offs since the end of the last financial year Loans and advances: Inflows and outflows of non-performing exposures References Gross Carrying amount (Annex V. Part ) Non-performing exposures - loans and advances of which: Households of which: Non-financial corporations of which: Loans collat eralised by residential immovable property of which: SMEs of which: CRE loans to NFCs other than SMEs of which: Commercial Real Estate (CRE) loans Annex V.Part , 34, Part -216, 223-239 Annex V.Part (f), 44(a) Annex V.Part (a), 87 Annex V.Part (e), 44(a) SME Art 1 2(a) SME Art 1 2(a), Annex V.Part 2.239ix Annex V.Part 2.239ix Opening balance Annex V.Part Inflows Annex V.Part 2.239ii, 239iii, 239vi, 329 Inflow due to reclassification from performing not forborne Annex V.Part 2.239ii, 239iii, 239vi, 329 Inflow due to reclassification from performing forborne Annex V.Part 2.239ii, 239iii, 239vi, 329 of which: reclassified from performing forborne exposures under probation previously reclassified from non-performing Annex V.Part 2.239ii, 239iii, 239vi, 329(b)EN  . References Gross Carrying amount (Annex V. Part ) Non-performing exposures - loans and advances of which: Households of which: Non-financial corporations of which: Loans collat eralised by residential immovable property of which: SMEs of which: CRE loans to NFCs other than SMEs of which: Commercial Real Estate (CRE) loans Annex V.Part , 34, Part -216, 223-239 Annex V.Part (f), 44(a) Annex V.Part (a), 87 Annex V.Part (e), 44(a) SME Art 1 2(a) SME Art 1 2(a), Annex V.Part 2.239ix Annex V.Part 2.239ix Inflow due to purchase of exposures Annex V.Part 2.239ii, 239iii, 239vi, 329 Inflow due to accrued interest Annex V.Part 2.239ii, 239iii, 239vi, 329 (a) Inflow due to other reasons Annex V.Part 2.239ii, 239iii, 239vi, 329 (c) Of which: Inflow more than once Annex V.Part 2.239ii, 239iii, 239vi, 330 (a) Of which: Inflow of exposures granted in the past 24 months Annex V.Part 2.239ii, 239iii, 239vi, 330 (b) Of which: Inflow of exposures granted during the period Annex V.Part 2.239ii, 239iii, 239vi, 330 (b)EN.   References Gross Carrying amount (Annex V. Part ) Non-performing exposures - loans and advances of which: Households of which: Non-financial corporations of which: Loans collat eralised by residential immovable property of which: SMEs of which: CRE loans to NFCs other than SMEs of which: Commercial Real Estate (CRE) loans Annex V.Part , 34, Part -216, 223-239 Annex V.Part (f), 44(a) Annex V.Part (a), 87 Annex V.Part (e), 44(a) SME Art 1 2(a) SME Art 1 2(a), Annex V.Part 2.239ix Annex V.Part 2.239ix Outflows Annex V.Part 2.239iii-239v, 331, 332 Outflow due to reclassification as performing not forborne Annex V.Part 2.239iii- 239v(a), 331, 332 Outflow due to reclassification as performing forborne Annex V.Part 2.239iii- 239v(a), 331, 332 Outflow due to partial or total loan repayment Annex V.Part 2.239iii- 239v(b), 331, 332 Outflow due to collateral liqui dations Annex V.Part 2.239iii- 239v(c), 331, 332 Net cumulated recoveries from collateral liquidation Annex V.Part 2.333EN  . References Gross Carrying amount (Annex V. Part ) Non-performing exposures - loans and advances of which: Households of which: Non-financial corporations of which: Loans collat eralised by residential immovable property of which: SMEs of which: CRE loans to NFCs other than SMEs of which: Commercial Real Estate (CRE) loans Annex V.Part , 34, Part -216, 223-239 Annex V.Part (f), 44(a) Annex V.Part (a), 87 Annex V.Part (e), 44(a) SME Art 1 2(a) SME Art 1 2(a), Annex V.Part 2.239ix Annex V.Part 2.239ix of which: Write-offs in the context of collateral liquida tions Annex V.Part 2.239iii- 239v(c) Outflow due to taking possession of collateral Annex V.Part 2.239iii- 239v(d), 331, 332 Net cumulated recoveries from taking possession of collateral Annex V.Part of which: Write-offs in the context of taking possession of collateral Annex V.Part 2.239iii- 239v(d) Outflow due to sale of instru ments Annex V.Part 2.239iii- 239v(e), 331, 332 Net cumulated recoveries from sale of instruments Annex V.Part 2.333EN.   References Gross Carrying amount (Annex V. Part ) Non-performing exposures - loans and advances of which: Households of which: Non-financial corporations of which: Loans collat eralised by residential immovable property of which: SMEs of which: CRE loans to NFCs other than SMEs of which: Commercial Real Estate (CRE) loans Annex V.Part , 34, Part -216, 223-239 Annex V.Part (f), 44(a) Annex V.Part (a), 87 Annex V.Part (e), 44(a) SME Art 1 2(a) SME Art 1 2(a), Annex V.Part 2.239ix Annex V.Part 2.239ix of which: Write-offs in the context of sale of instruments Annex V.Part 2.239iii- 239v(e) Outflow due to risk transfers Annex V.Part 2.239iii- 239v(f), 331, 332 Net cumulated recoveries from risk transfers Annex V.Part of which: Write-offs in the context of risk transfers Annex V.Part 2.239iii- 239v(f) Outflow due to write-offs Annex V.Part 2.239iii- 239v(g), 331, 332 Outflow due to reclassification as held for sale Annex V.Part 2.239iii- 239vi, 331, 332EN  . References Gross Carrying amount (Annex V. Part ) Non-performing exposures - loans and advances of which: Households of which: Non-financial corporations of which: Loans collat eralised by residential immovable property of which: SMEs of which: CRE loans to NFCs other than SMEs of which: Commercial Real Estate (CRE) loans Annex V.Part , 34, Part -216, 223-239 Annex V.Part (f), 44(a) Annex V.Part (a), 87 Annex V.Part (e), 44(a) SME Art 1 2(a) SME Art 1 2(a), Annex V.Part 2.239ix Annex V.Part 2.239ix Outflow due to other reasons Annex V.Part 2.239iii- 239v(h), 331, 332 Of which: Outflow of non- performing exposures that became non-performing during the period Annex V.Part Closing balance Annex V.Part 2.328EN.   Loans and advances: Flow of impairments and accumulated negative changes in fair value due to credit risk on non-performing ex posures References Accumulated impairment and accumulated negative changes in fair value due to credit risk Non-performing exposures - loans and advances of which: Households of which: Non-financial corporations of which: Loans collat eralised by residential immovable property of which: SMEs of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs of which: Commercial Real Estate (CRE) loans Annex V.Part , Part - 71, 213-216, 223-239 Annex V.Part (f), 44(a) Annex V.Part (a), 87 Annex V.Part (e), 44(a) SME Art 1 2(a) SME Art 1 2(a), Annex V.Part 2.239ix Annex V.Part 2.239ix Opening balance Annex V.Part Increases during the period Annex V.Part Of which: impairments against interest accrued Annex V.Part Decreases during the period Annex V.Part Of which: Reversal of impairment and negative changes in fair value due to credit risk Annex V.Part (a) Of which: Release of allowances due to unwinding process Annex V.Part (b) Closing balance Annex V.Part 2.335EN  . Loans and advances: Write-offs of non-performing exposures during the period References Gross Carrying amount Non-performing exposures - Loans and advances of which: Households of which: Non-financial corporations of which: Loans collat eralised by residential immovable property Of which: SMEs Of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs Of which:Com mercial Real Estate (CRE) loans to SMEs Annex V.Part , 34, Part -216, 223-239 Annex V.Part (f), 44(a) Annex V.Part (a), 87 Annex V.Part (e), 44(a) SME Art 1 2(a) SME Art 1 2(a), Annex V.Part 2.239ix Annex V.Part 2.239ix Write-offs during the period Annex V.Part Of which: Debt forgiveness Annex V.Part 2.340EN L 97/ . 24. Loans and advances: Flows of non performing exposures, impairment & write offs since the end of the last financial year Loans and advances: Inflows and outflows of non-performing exposures References National GAAP based on BAD References National GAAP compatible IFRS Gross Carrying amount (Annex V. Part ) Non-performing exposures - loans and advances of which: Households of which: Non-financial corporations of which: Loans collat eralised by residential immovable property of which: SMEs of which: CRE loans to NFCs other than SMEs of which: Commercial Real Estate (CRE) loans Annex V.Part , 34, Part -216, 223-239 Annex V.Part (f), 44(a) Annex V.Part (a), 87 Annex V.Part (e), 44(a) SME Art 1 2(a) SME Art 1 2(a), Annex V.Part 2.239ix Annex V.Part 2.239ix Annex V.Part , 34, Part -216, 223-239 Annex V.Part (f), 44(a) Annex V.Part (a), 87 Annex V.Part (e), 44(a) SME Art 1 2(a) SME Art 1 2(a), Annex V.Part 2.239ix Annex V.Part 2.239ix Opening balance Annex V.Part Annex V.Part Inflows Annex V.Part 2.239ii, 239iii, 239vi, 329 Annex V.Part 2.239ii, 239iii, 239vi, 329 Inflow due to reclassification from performing not forborne Annex V.Part 2.239ii, 239iii, 239vi, 329 Annex V.Part 2.239ii, 239iii, 239vi, 329EN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Gross Carrying amount (Annex V. Part ) Non-performing exposures - loans and advances of which: Households of which: Non-financial corporations of which: Loans collat eralised by residential immovable property of which: SMEs of which: CRE loans to NFCs other than SMEs of which: Commercial Real Estate (CRE) loans Annex V.Part , 34, Part -216, 223-239 Annex V.Part (f), 44(a) Annex V.Part (a), 87 Annex V.Part (e), 44(a) SME Art 1 2(a) SME Art 1 2(a), Annex V.Part 2.239ix Annex V.Part 2.239ix Annex V.Part , 34, Part -216, 223-239 Annex V.Part (f), 44(a) Annex V.Part (a), 87 Annex V.Part (e), 44(a) SME Art 1 2(a) SME Art 1 2(a), Annex V.Part 2.239ix Annex V.Part 2.239ix Inflow due to reclassification from performing forborne Annex V.Part 2.239ii, 239iii, 239vi, 329 Annex V.Part 2.239ii, 239iii, 239vi, 329 of which: reclassified from performing forborne exposures under probation previously reclassified from non-performing Annex V.Part 2.239ii, 239iii, 239vi, 329(b) Annex V.Part 2.239ii, 239iii, 239vi, 329(b) Inflow due to purchase of exposures Annex V.Part 2.239ii, 239iii, 239vi, 329 Annex V.Part 2.239ii, 239iii, 239vi, 329 Inflow due to accrued interest Annex V.Part 2.239ii, 239iii, 239vi, 329 (a) Annex V.Part 2.239ii, 239iii, 239vi, 329 (a)EN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Gross Carrying amount (Annex V. Part ) Non-performing exposures - loans and advances of which: Households of which: Non-financial corporations of which: Loans collat eralised by residential immovable property of which: SMEs of which: CRE loans to NFCs other than SMEs of which: Commercial Real Estate (CRE) loans Annex V.Part , 34, Part -216, 223-239 Annex V.Part (f), 44(a) Annex V.Part (a), 87 Annex V.Part (e), 44(a) SME Art 1 2(a) SME Art 1 2(a), Annex V.Part 2.239ix Annex V.Part 2.239ix Annex V.Part , 34, Part -216, 223-239 Annex V.Part (f), 44(a) Annex V.Part (a), 87 Annex V.Part (e), 44(a) SME Art 1 2(a) SME Art 1 2(a), Annex V.Part 2.239ix Annex V.Part 2.239ix Inflow due to other reasons Annex V.Part 2.239ii, 239iii, 239vi, 329 (c) Annex V.Part 2.239ii, 239iii, 239vi, 329 (c) Of which: Inflow more than once Annex V.Part 2.239ii, 239iii, 239vi, 330 (a) Annex V.Part 2.239ii, 239iii, 239vi, 330 (a) Of which: Inflow of exposures granted in the past 24 months Annex V.Part 2.239ii, 239iii, 239vi, 330 (b) Annex V.Part 2.239ii, 239iii, 239vi, 330 (b) Of which: Inflow of exposures granted during the period Annex V.Part 2.239ii, 239iii, 239vi, 330 (b) Annex V.Part 2.239ii, 239iii, 239vi, 330 (b)EN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Gross Carrying amount (Annex V. Part ) Non-performing exposures - loans and advances of which: Households of which: Non-financial corporations of which: Loans collat eralised by residential immovable property of which: SMEs of which: CRE loans to NFCs other than SMEs of which: Commercial Real Estate (CRE) loans Annex V.Part , 34, Part -216, 223-239 Annex V.Part (f), 44(a) Annex V.Part (a), 87 Annex V.Part (e), 44(a) SME Art 1 2(a) SME Art 1 2(a), Annex V.Part 2.239ix Annex V.Part 2.239ix Annex V.Part , 34, Part -216, 223-239 Annex V.Part (f), 44(a) Annex V.Part (a), 87 Annex V.Part (e), 44(a) SME Art 1 2(a) SME Art 1 2(a), Annex V.Part 2.239ix Annex V.Part 2.239ix Outflows Annex V.Part 2.239iii-239v, 331, 332 Annex V.Part 2.239iii-239v, 331, 332 Outflow due to reclassification as performing not forborne Annex V.Part 2.239iii- 239v(a), 331, 332 Annex V.Part 2.239iii-239v(a), 331, 332 Outflow due to reclassification as performing forborne Annex V.Part 2.239iii- 239v(a), 331, 332 Annex V.Part 2.239iii-239v(a), 331, 332 Outflow due to partial or total loan repayment Annex V.Part 2.239iii- 239v(b), 331, 332 Annex V.Part 2.239iii-239v(b), 331, 332EN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Gross Carrying amount (Annex V. Part ) Non-performing exposures - loans and advances of which: Households of which: Non-financial corporations of which: Loans collat eralised by residential immovable property of which: SMEs of which: CRE loans to NFCs other than SMEs of which: Commercial Real Estate (CRE) loans Annex V.Part , 34, Part -216, 223-239 Annex V.Part (f), 44(a) Annex V.Part (a), 87 Annex V.Part (e), 44(a) SME Art 1 2(a) SME Art 1 2(a), Annex V.Part 2.239ix Annex V.Part 2.239ix Annex V.Part , 34, Part -216, 223-239 Annex V.Part (f), 44(a) Annex V.Part (a), 87 Annex V.Part (e), 44(a) SME Art 1 2(a) SME Art 1 2(a), Annex V.Part 2.239ix Annex V.Part 2.239ix Outflow due to collateral liquidations Annex V.Part 2.239iii- 239v(c), 331, 332 Annex V.Part 2.239iii-239v(c), 331, 332 Net cumulated recoveries from collateral liquidation Annex V.Part Annex V.Part of which: Write-offs in the context of collateral liquidations Annex V.Part 2.239iii- 239v(c) Annex V.Part 2.239iii-239v(c) Outflow due to taking possession of collateral Annex V.Part 2.239iii- 239v(d), 331, 332 Annex V.Part 2.239iii-239v(d), 331, 332EN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Gross Carrying amount (Annex V. Part ) Non-performing exposures - loans and advances of which: Households of which: Non-financial corporations of which: Loans collat eralised by residential immovable property of which: SMEs of which: CRE loans to NFCs other than SMEs of which: Commercial Real Estate (CRE) loans Annex V.Part , 34, Part -216, 223-239 Annex V.Part (f), 44(a) Annex V.Part (a), 87 Annex V.Part (e), 44(a) SME Art 1 2(a) SME Art 1 2(a), Annex V.Part 2.239ix Annex V.Part 2.239ix Annex V.Part , 34, Part -216, 223-239 Annex V.Part (f), 44(a) Annex V.Part (a), 87 Annex V.Part (e), 44(a) SME Art 1 2(a) SME Art 1 2(a), Annex V.Part 2.239ix Annex V.Part 2.239ix Net cumulated recoveries from taking possession of collateral Annex V.Part Annex V.Part of which: Write-offs in the context of taking possession of collateral Annex V.Part 2.239iii- 239v(d) Annex V.Part 2.239iii-239v(d) Outflow due to sale of instru ments Annex V.Part 2.239iii- 239v(e), 331, 332 Annex V.Part 2.239iii-239v(e), 331, 332 Net cumulated recoveries from sale of instruments Annex V.Part Annex V.Part 2.333EN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Gross Carrying amount (Annex V. Part ) Non-performing exposures - loans and advances of which: Households of which: Non-financial corporations of which: Loans collat eralised by residential immovable property of which: SMEs of which: CRE loans to NFCs other than SMEs of which: Commercial Real Estate (CRE) loans Annex V.Part , 34, Part -216, 223-239 Annex V.Part (f), 44(a) Annex V.Part (a), 87 Annex V.Part (e), 44(a) SME Art 1 2(a) SME Art 1 2(a), Annex V.Part 2.239ix Annex V.Part 2.239ix Annex V.Part , 34, Part -216, 223-239 Annex V.Part (f), 44(a) Annex V.Part (a), 87 Annex V.Part (e), 44(a) SME Art 1 2(a) SME Art 1 2(a), Annex V.Part 2.239ix Annex V.Part 2.239ix of which: Write-offs in the context of sale of instruments Annex V.Part 2.239iii- 239v(e) Annex V.Part 2.239iii-239v(e) Outflow due to risk transfers Annex V.Part 2.239iii- 239v(f), 331, 332 Annex V.Part 2.239iii-239v(f), 331, 332 Net cumulated recoveries from risk transfers Annex V.Part Annex V.Part of which: Write-offs in the context of risk transfers Annex V.Part 2.239iii- 239v(f) Annex V.Part 2.239iii-239v(f)EN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Gross Carrying amount (Annex V. Part ) Non-performing exposures - loans and advances of which: Households of which: Non-financial corporations of which: Loans collat eralised by residential immovable property of which: SMEs of which: CRE loans to NFCs other than SMEs of which: Commercial Real Estate (CRE) loans Annex V.Part , 34, Part -216, 223-239 Annex V.Part (f), 44(a) Annex V.Part (a), 87 Annex V.Part (e), 44(a) SME Art 1 2(a) SME Art 1 2(a), Annex V.Part 2.239ix Annex V.Part 2.239ix Annex V.Part , 34, Part -216, 223-239 Annex V.Part (f), 44(a) Annex V.Part (a), 87 Annex V.Part (e), 44(a) SME Art 1 2(a) SME Art 1 2(a), Annex V.Part 2.239ix Annex V.Part 2.239ix Outflow due to write-offs Annex V.Part 2.239iii- 239v(g), 331, 332 Annex V.Part 2.239iii-239v(g), 331, 332 Outflow due to reclassification as held for sale Annex V.Part 2.239iii- 239vi, 331, 332 Annex V.Part 2.239iii-239vi, 331, 332 Outflow due to other reasons Annex V.Part 2.239iii- 239v(h), 331, 332 Annex V.Part 2.239iii-239v(h), 331, 332 Of which: Outflow of non- performing exposures that became non-performing during the period Annex V.Part Annex V.Part Closing balance Annex V.Part Annex V.Part 2.328EN L 97/ . Loans and advances: Flow of impairments and accumulated negative changes in fair value due to credit risk on non-performing ex posures References National GAAP based on BAD References National GAAP compatible IFRS Accumulated impairment and accumulated negative changes in fair value due to credit risk Non-performing exposures - loans and advances of which: Households of which: Non-financial corporations of which: Loans collat eralised by residential immovable property of which: SMEs of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs of which: Commercial Real Estate (CRE) loans Annex V.Part , Part - 71, 213-216, 223-239 Annex V.Part (f), 44(a) Annex V.Part (a), 87 Annex V.Part (e), 44(a) SME Art 1 2(a) SME Art 1 2(a), Annex V.Part 2.239ix Annex V.Part 2.239ix Annex V.Part , Part - 71, 213-216, 223-239 Annex V.Part (f), 44(a) Annex V.Part (a), 87 Annex V.Part (e), 44(a) SME Art 1 2(a) SME Art 1 2(a), Annex V.Part 2.239ix Annex V.Part 2.239ix Opening balance Annex V.Part Annex V.Part Increases during the period Annex V.Part Annex V.Part Of which: impairments against interest accrued Annex V.Part Annex V.Part Decreases during the period Annex V.Part Annex V.Part 2.338EN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Accumulated impairment and accumulated negative changes in fair value due to credit risk Non-performing exposures - loans and advances of which: Households of which: Non-financial corporations of which: Loans collat eralised by residential immovable property of which: SMEs of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs of which: Commercial Real Estate (CRE) loans Annex V.Part , Part - 71, 213-216, 223-239 Annex V.Part (f), 44(a) Annex V.Part (a), 87 Annex V.Part (e), 44(a) SME Art 1 2(a) SME Art 1 2(a), Annex V.Part 2.239ix Annex V.Part 2.239ix Annex V.Part , Part - 71, 213-216, 223-239 Annex V.Part (f), 44(a) Annex V.Part (a), 87 Annex V.Part (e), 44(a) SME Art 1 2(a) SME Art 1 2(a), Annex V.Part 2.239ix Annex V.Part 2.239ix Of which: Reversal of impairment and negative changes in fair value due to credit risk Annex V.Part (a) Annex V.Part (a) Of which: Release of allowances due to unwinding process Annex V.Part (b) Annex V.Part (b) Closing balance Annex V.Part Annex V.Part 2.335EN L 97/ . Loans and advances: Write-offs of non-performing exposures during the period References National GAAP based on BAD References National GAAP compatible IFRS Gross Carrying amount Non-performing exposures - Loans and advances of which: Households of which: Non-financial corporations of which: Loans collat eralised by residential immovable property Of which: SMEs Of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs Of which: Commercial Real Estate (CRE) loans to SMEs Annex V.Part , 34, Part -216, 223-239 Annex V.Part (f), 44(a) Annex V.Part (a), 87 Annex V.Part (e), 44(a) SME Art 1 2(a) SME Art 1 2(a), Annex V.Part 2.239ix Annex V.Part 2.239ix Annex V.Part , 34, Part -216, 223-239 Annex V.Part (f), 44(a) Annex V.Part (a), 87 Annex V.Part (e), 44(a) SME Art 1 2(a) SME Art 1 2(a), Annex V.Part 2.239ix Annex V.Part 2.239ix Write-offs during the period Annex V.Part Annex V.Part Of which: Debt forgiveness Annex V.Part Annex V.Part  32. LOANS AND ADVANCES: FLOWS OF NON PERFORMING EXPOSURES, IMPAIRMENTS AND WRITE OFFS SINCE THE END OF THE LAST FINANCIAL YEAR (24). Loans and advances: Inflows and outflows of non-performing exposures () 328. Template shall provide a reconciliation of the opening and closing balances of the stock of loans and advances, excluding loans and advances classified as cash balances at central banks and other demand deposits, trading financial assets, held for trading or as held for sale, that are classified as non-performing in accordance with paragraphs 213 to 239 or 260 of this Part and reported in template 18. Inflows and outflows of non-performing loans and advances shall be broken down by type of inflow or outflow.EN L 97/ . 329. Inflows to the category of non-performing exposures shall be reported in accordance with paragraphs 239ii to 239iii and 239vi of this Part, with the exception of inflows to the category ‘held for sale’, which are outside the scope of this template. Inflows shall be broken down by type (source) of inflow. In this context: (a) ‘Inflow due to accrued interest’ shall represent interest accrued on non-performing loans and advances that have not been included in any of the other categories of the breakdown by type (source); in this regard, this inflow captures the interest accrued on non-performing loans and advances that were classified as non-performing at the end of the preceding financial year and have been continuously classified as such ever since; interest accrued on exposures that were classified as non-performing in accordance with paragraphs 213 to 239 or 260 of this Part only during the period shall be reported together with the inflow itself in the corresponding type (source) category; (b) ‘of which: reclassified from performing forborne exposures under probation previously reclassified from non-performing’ shall include ‘performing forborne exposures under probation reclassified from non-performing’, as defined in paragraph 261 of this Part, that were reclassified again as non- performing in accordance with paragraphs 213 to 239 or 260 of this Part during the period; (c) ‘Inflow due to other reasons’ shall capture inflows that cannot be linked to any of the other, specified sources of inflows and shall include, among others, increases in the gross carrying amount of non- performing exposures due to additional amounts disbursed during the period, the capitalisation of past due amounts including capitalised fees and expenses and changes in exchange rates related to non- performing loans and advances that were classified as non-performing at the end of the preceding financial year and have been continuously classified as such ever since. 330. The following exposures shall be reported in separate rows: (a) ‘Inflow more than once’ shall comprise loans and advances that were reclassified multiple times from non-performing to performing or vice versa during the period; (b) ‘Inflow of exposures granted in the past 24 months’ shall represent loans and advances that were granted in the 24 months prior to the reference date and that were classified as non-performing in accordance paragraphs 213 to 239 or 260 of this Part during the period. Of these exposures, those granted during the period shall be reported separately in addition. 331. Outflows from the category of non-performing exposures shall be reported in accordance with paragraphs 239iii to 239vi of this Part, and be broken down by type (reason) of the outflow. In this context, ‘outflow due to write-offs’ shall reflect the amount of write-offs made during the period that cannot be linked to any of the other specified outflow types and shall include also write-offs related to the total extin guishment of all the reporting institution’s rights by expiry of the statue-of-limitations period, forgiveness or other causes occurred during the period. 332. In those cases where an exposure is partially derecognised and the remaining part is reclassified as performing, the outflow pertaining to the reclassification and the outflow pertaining to the derecognition shall be reported as separate outflows. For outflows due to collateral liquidations, sale of exposures, risk transfers and taking possession of collateral, the net cumulated recoveries obtained shall be reported. If, at the moment of collateral liquidations, sale of exposures, risk transfers and taking possession of collateral, a write-off was made, that amount shall be reported as a part of the related outflow type. 333. ‘Net cumulated recoveries’ shall mean (i) the amount of cash or cash equivalents collected, net of related costs, in the context of collateral liquidations, of the sale of exposures and of risk transfers, respectively (ii) the value at initial recognition as defined in paragraph 175i of this Part of the collateral obtained in the context of outflows due to taking possession of collateral. 334. The outflow pertaining to loans and advances that became non-performing during the period and afterwards ceased to meet the criteria for being classified as non-performing shall be reported separately.EN.  L 97/. Loans and advances: Flow of impairments and accumulated negative changes in fair value due to credit risk on non-performing exposures () 335. Template shall contain a reconciliation of the opening and closing balances of the allowance accounts and the stock of accumulated negative changes in fair value due to credit risk pertaining to loans and advances that are or were classified as non-performing in accordance with paragraphs 213 to 239 or 260 of this Part, excluding loans and advances classified as cash balances at central banks and other demand deposits or as held for sale. 336. ‘Increases during the period’ shall comprise: (a) the stock, as of the reference date, of accumulated impairments and accumulated negative changes in fair value due to credit risk pertaining to loans and advances that became non-performing during the period and are still classified as non-performing at the reporting reference date; (b) the stock, as of the derecognition date, of accumulated impairments and accumulated negative changes in fair value due to credit risk pertaining to loans and advances that became non-performing during the period and were derecognised during the period; and (c) the increase of accumulated impairments and accumulated negative changes in fair value due to credit risk pertaining to loans and advances that were classified as non-performing at the end of the preceding financial year and are either still classified as such at the reporting reference date or were derecognised during the period. 337. The part of the increase attributable to impairments and accumulated negative changes in fair value booked against interest accrued shall be reported separately in addition. 338. ‘Decreases during the period’ shall comprise: (a) the stock, as of derecognition date, of accumulated impairments and accumulated negative changes in fair value due to credit risk pertaining to loans and advances that ceased to be non-performing during the period and exited the institution’s portfolio during the period; (b) the stock, as of the reference date, of accumulated impairments and accumulated negative changes in fair value due to credit risk pertaining to loans and advances that ceased to be non-performing during the period and are still not classified as non-performing at the reference date; (c) the stock, as of the reference date, of accumulated impairments and accumulated negative changes in fair value due to credit risk pertaining to loans and advances that were reclassified as ‘held for sale’ during the period; and (d) the decrease of accumulated impairments and accumulated negative changes in fair value due to credit risk pertaining to loans and advances that were classified as non-performing at the end of the preceding financial year and are still classified as such at the reporting reference date. 339. The following items shall be reported separately: (a) the decrease attributable to the reversal of allowances and the reversal of negative changes in fair value due to credit risk; (b) the decrease attributable to the ‘unwinding’ of discounts in the context of application of effective interest rate’s accounting method.EN L 97/ ..  Loans and advances: Write-offs of non-performing exposures during the period () 340. Template shall be used to report the write-offs as defined in paragraph 74 of this Part to the extent that they (i) were made during the period (inflows) and (ii) refer to loans and advances classified as non- performing in accordance with paragraphs 213 to 239 or 260 of this Part during the period, excluding loans and advances classified as held for trading, trading financial assets or held for sale. Both partial and total write-offs shall be reported. Of these write-offs, those attributable to the forfeiture of the right to legally recover an exposure, or part of it, shall be reported separately.