Regulation (EU) 2025/1958 of the ECB Annex I

ANNEX I

Annex IV to Regulation (EU) 2015/534 (ECB/2015/13) entitled ‘“FINREP data points” under IFRS or National GAAP compatible with IFRS’ is amended as follows:

Tables 18.0 and 19 are replaced by the following:

‘18	Information on performing and non-performing exposures

18.0

Information on performing and non-performing exposures

		References		Gross carrying amount / Nominal amount
					Performing
					Not past due or Past due ≤ = 30 days	Past due > 30 days ≤ = 90 days	Of which: Instruments without significant increase in credit risk since initial recognition (Stage 1)	Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)	Of which: purchased or originated credit-impaired financial assets
			0010	0020	0030	0055	0056	0057	0058
			Annex V. Part 1.34, Part 2.118, 221	Annex V. Part 2. 213-216, 223-239	Annex V. Part 2. 222, 235	Annex V. Part 2. 222, 235	IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d)	IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)	IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)
0005	Cash balances at central banks and other demand deposits	Annex V.Part 2.2, 3
0010	Debt securities	Annex V.Part 1.31, 44(b)
0020	Central banks	Annex V.Part 1.42(a)
0030	General governments	Annex V.Part 1.42(b)
0040	Credit institutions	Annex V.Part 1.42(c)
0050	Other financial corporations	Annex V.Part 1.42(d)
0060	Non-financial corporations	Annex V.Part 1.42(e)
0070	Loans and advances	Annex V.Part 1.32, 44(a)
0080	Central banks	Annex V.Part 1.42(a)
0090	General governments	Annex V.Part 1.42(b)
0100	Credit institutions	Annex V.Part 1.42(c)
0110	Other financial corporations	Annex V.Part 1.42(d)
0120	Non-financial corporations	Annex V.Part 1.42(e)
0130	Of which: Small and Medium-sized Enterprises	SME Art 1 2(a)
0140	Of which: Loans collateralised by commercial immovable property	Annex V.Part 2.86(a), 87, 234i (a)
0150	Households	Annex V.Part 1.42(f)
0160	Of which: Loans collateralised by residential immovable property	Annex V.Part 2.86(a), 87, 234i (a)
0170	Of which: Credit for consumption	Annex V.Part 2.88(a), 234i (b)
0180	DEBT INSTRUMENTS AT COST OR AT AMORTISED COST	Annex V.Part 2.233(a)
0181	Debt securities	Annex V.Part 1.31, 44(b)
0182	Central banks	Annex V.Part 1.42(a)
0183	General governments	Annex V.Part 1.42(b)
0184	Credit institutions	Annex V.Part 1.42(c)
0185	Other financial corporations	Annex V.Part 1.42(d)
0186	Non-financial corporations	Annex V.Part 1.42(e)
0191	Loans and advances	Annex V.Part 1.32, 44(a)
0192	Central banks	Annex V.Part 1.42(a)
0193	General governments	Annex V.Part 1.42(b)
0194	Credit institutions	Annex V.Part 1.42(c)
0195	Other financial corporations	Annex V.Part 1.42(d)
0196	Non-financial corporations	Annex V.Part 1.42(e)
0900	Of which: Small and Medium-sized Enterprises	SME Art 1 2(a)
0903	Of which: Loans collateralised by commercial immovable property	Annex V.Part 2.86(a), 87, 234i (a)
0197	Households	Annex V.Part 1.42(f)
0910	Of which: Loans collateralised by residential immovable property	Annex V.Part 2.86(a), 87, 234i (a)
0913	Of which: Credit for consumption	Annex V.Part 2.88(a), 234i (b)
0201	DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT	Annex V.Part 2.233(b)
0211	Debt securities	Annex V.Part 1.31, 44(b)
0212	Central banks	Annex V.Part 1.42(a)
0213	General governments	Annex V.Part 1.42(b)
0214	Credit institutions	Annex V.Part 1.42(c)
0215	Other financial corporations	Annex V.Part 1.42(d)
0216	Non-financial corporations	Annex V.Part 1.42(e)
0221	Loans and advances	Annex V.Part 1.32, 44(a)
0222	Central banks	Annex V.Part 1.42(a)
0223	General governments	Annex V.Part 1.42(b)
0224	Credit institutions	Annex V.Part 1.42(c)
0225	Other financial corporations	Annex V.Part 1.42(d)
0226	Non-financial corporations	Annex V.Part 1.42(e)
0920	Of which: Small and Medium-sized Enterprises	SME Art 1 2(a)
0923	Of which: Loans collateralised by commercial immovable property	Annex V.Part 2.86(a), 87, 234i (a)
0227	Households	Annex V.Part 1.42(f)
0930	Of which: Loans collateralised by residential immovable property	Annex V.Part 2.86(a), 87, 234i (a)
0933	Of which: Credit for consumption	Annex V.Part 2.88(a), 234i (b)
0231	DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT	Annex V.Part 2.233(c), 234
0330	DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING	Annex V.Part 2.217
0335	DEBT INSTRUMENTS HELD FOR SALE	Annex V.Part 2.220
0340	Loan commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
0350	Central banks	Annex V.Part 1.42(a)
0360	General governments	Annex V.Part 1.42(b)
0370	Credit institutions	Annex V.Part 1.42(c)
0380	Other financial corporations	Annex V.Part 1.42(d)
0390	Non-financial corporations	Annex V.Part 1.42(e)
0400	Households	Annex V.Part 1.42(f)
0410	Financial guarantees given	IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116
0420	Central banks	Annex V.Part 1.42(a)
0430	General governments	Annex V.Part 1.42(b)
0440	Credit institutions	Annex V.Part 1.42(c)
0450	Other financial corporations	Annex V.Part 1.42(d)
0460	Non-financial corporations	Annex V.Part 1.42(e)
0470	Households	Annex V.Part 1.42(f)
0480	Other Commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116
0490	Central banks	Annex V.Part 1.42(a)
0500	General governments	Annex V.Part 1.42(b)
0510	Credit institutions	Annex V.Part 1.42(c)
0520	Other financial corporations	Annex V.Part 1.42(d)
0530	Non-financial corporations	Annex V.Part 1.42(e)
0540	Households	Annex V.Part 1.42(f)
0550	OFF-BALANCE SHEET EXPOSURES	Annex V.Part 2.217’

References

Gross carrying amount / Nominal amount

Non-performing

Unlikely to pay that are not past-due or past-due ≤ = 90 days

Past due > 90 days ≤ = 180 days

Past due > 180 days ≤ = 1 year

Past due > 1 year ≤ = 2 years

Past due > 2 year ≤ = 5 years

Past due > 5 year ≤ = 7 years

Past due > 7 years

Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

Of which:defaulted

of which: Credit-impaired instruments (Stage 3)

of which: purchased or originated credit-impaired financial assets

0060

0070

0080

0090

0101

0102

0106

0107

0109

0110

0121

0900

CRR Art. 47a (3); Annex V. Part 2. 213-216, 223-239

Annex V. Part 2. 222, 235-236

IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)

CRR art 178; Annex V.Part 2.237(b)

IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a)

IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)

0005

Cash balances at central banks and other demand deposits

Annex V.Part 2.2, 3

0010

Debt securities

Annex V.Part 1.31, 44(b)

0020

Central banks

Annex V.Part 1.42(a)

0030

General governments

Annex V.Part 1.42(b)

0040

Credit institutions

Annex V.Part 1.42(c)

0050

Other financial corporations

Annex V.Part 1.42(d)

0060

Non-financial corporations

Annex V.Part 1.42(e)

0070

Loans and advances

Annex V.Part 1.32, 44(a)

0080

Central banks

Annex V.Part 1.42(a)

0090

General governments

Annex V.Part 1.42(b)

0100

Credit institutions

Annex V.Part 1.42(c)

0110

Other financial corporations

Annex V.Part 1.42(d)

0120

Non-financial corporations

Annex V.Part 1.42(e)

0130

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

0140

Of which: Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87, 234i (a)

0150

Households

Annex V.Part 1.42(f)

0160

Of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87, 234i (a)

0170

Of which: Credit for consumption

Annex V.Part 2.88(a), 234i (b)

0180

DEBT INSTRUMENTS AT COST OR AT AMORTISED COST

Annex V.Part 2.233(a)

0181

Debt securities

Annex V.Part 1.31, 44(b)

0182

Central banks

Annex V.Part 1.42(a)

0183

General governments

Annex V.Part 1.42(b)

0184

Credit institutions

Annex V.Part 1.42(c)

0185

Other financial corporations

Annex V.Part 1.42(d)

0186

Non-financial corporations

Annex V.Part 1.42(e)

0191

Loans and advances

Annex V.Part 1.32, 44(a)

0192

Central banks

Annex V.Part 1.42(a)

0193

General governments

Annex V.Part 1.42(b)

0194

Credit institutions

Annex V.Part 1.42(c)

0195

Other financial corporations

Annex V.Part 1.42(d)

0196

Non-financial corporations

Annex V.Part 1.42(e)

0900

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

0903

Of which: Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87, 234i (a)

0197

Households

Annex V.Part 1.42(f)

0910

Of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87, 234i (a)

0913

Of which: Credit for consumption

Annex V.Part 2.88(a), 234i (b)

0201

DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT

Annex V.Part 2.233(b)

0211

Debt securities

Annex V.Part 1.31, 44(b)

0212

Central banks

Annex V.Part 1.42(a)

0213

General governments

Annex V.Part 1.42(b)

0214

Credit institutions

Annex V.Part 1.42(c)

0215

Other financial corporations

Annex V.Part 1.42(d)

0216

Non-financial corporations

Annex V.Part 1.42(e)

0221

Loans and advances

Annex V.Part 1.32, 44(a)

0222

Central banks

Annex V.Part 1.42(a)

0223

General governments

Annex V.Part 1.42(b)

0224

Credit institutions

Annex V.Part 1.42(c)

0225

Other financial corporations

Annex V.Part 1.42(d)

0226

Non-financial corporations

Annex V.Part 1.42(e)

0920

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

0923

Of which: Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87, 234i (a)

0227

Households

Annex V.Part 1.42(f)

0930

Of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87, 234i (a)

0933

Of which: Credit for consumption

Annex V.Part 2.88(a), 234i (b)

0231

DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT

Annex V.Part 2.233(c), 234

0330

DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING

Annex V.Part 2.217

0335

DEBT INSTRUMENTS HELD FOR SALE

Annex V.Part 2.220

0340

Loan commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116

0350

Central banks

Annex V.Part 1.42(a)

0360

General governments

Annex V.Part 1.42(b)

0370

Credit institutions

Annex V.Part 1.42(c)

0380

Other financial corporations

Annex V.Part 1.42(d)

0390

Non-financial corporations

Annex V.Part 1.42(e)

0400

Households

Annex V.Part 1.42(f)

0410

Financial guarantees given

IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116

0420

Central banks

Annex V.Part 1.42(a)

0430

General governments

Annex V.Part 1.42(b)

0440

Credit institutions

Annex V.Part 1.42(c)

0450

Other financial corporations

Annex V.Part 1.42(d)

0460

Non-financial corporations

Annex V.Part 1.42(e)

0470

Households

Annex V.Part 1.42(f)

0480

Other Commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116

0490

Central banks

Annex V.Part 1.42(a)

0500

General governments

Annex V.Part 1.42(b)

0510

Credit institutions

Annex V.Part 1.42(c)

0520

Other financial corporations

Annex V.Part 1.42(d)

0530

Non-financial corporations

Annex V.Part 1.42(e)

0540

Households

Annex V.Part 1.42(f)

0550

OFF-BALANCE SHEET EXPOSURES

Annex V.Part 2.217’

		References		Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
					Performing exposures - Accumulated impairment and provisions
					of which: Past due > 30 days ≤ = 90 days	of which: Instruments without significant increase in credit risk since initial recognition (Stage 1)	of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)	of which: purchased or originated credit-impaired financial assets
			0130	0140	0910	0141	0142	0143
			Annex V. Part 2. 238	Annex V. Part 2. 238	Annex V. Part 2. 222, 235, 237(f)	IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d)	IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)	IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)
0005	Cash balances at central banks and other demand deposits	Annex V.Part 2.2, 3
0010	Debt securities	Annex V.Part 1.31, 44(b)
0020	Central banks	Annex V.Part 1.42(a)
0030	General governments	Annex V.Part 1.42(b)
0040	Credit institutions	Annex V.Part 1.42(c)
0050	Other financial corporations	Annex V.Part 1.42(d)
0060	Non-financial corporations	Annex V.Part 1.42(e)
0070	Loans and advances	Annex V.Part 1.32, 44(a)
0080	Central banks	Annex V.Part 1.42(a)
0090	General governments	Annex V.Part 1.42(b)
0100	Credit institutions	Annex V.Part 1.42(c)
0110	Other financial corporations	Annex V.Part 1.42(d)
0120	Non-financial corporations	Annex V.Part 1.42(e)
0130	Of which: Small and Medium-sized Enterprises	SME Art 1 2(a)
0140	Of which: Loans collateralised by commercial immovable property	Annex V.Part 2.86(a), 87, 234i (a)
0150	Households	Annex V.Part 1.42(f)
0160	Of which: Loans collateralised by residential immovable property	Annex V.Part 2.86(a), 87, 234i (a)
0170	Of which: Credit for consumption	Annex V.Part 2.88(a), 234i (b)
0180	DEBT INSTRUMENTS AT COST OR AT AMORTISED COST	Annex V.Part 2.233(a)
0181	Debt securities	Annex V.Part 1.31, 44(b)
0182	Central banks	Annex V.Part 1.42(a)
0183	General governments	Annex V.Part 1.42(b)
0184	Credit institutions	Annex V.Part 1.42(c)
0185	Other financial corporations	Annex V.Part 1.42(d)
0186	Non-financial corporations	Annex V.Part 1.42(e)
0191	Loans and advances	Annex V.Part 1.32, 44(a)
0192	Central banks	Annex V.Part 1.42(a)
0193	General governments	Annex V.Part 1.42(b)
0194	Credit institutions	Annex V.Part 1.42(c)
0195	Other financial corporations	Annex V.Part 1.42(d)
0196	Non-financial corporations	Annex V.Part 1.42(e)
0900	Of which: Small and Medium-sized Enterprises	SME Art 1 2(a)
0903	Of which: Loans collateralised by commercial immovable property	Annex V.Part 2.86(a), 87, 234i (a)
0197	Households	Annex V.Part 1.42(f)
0910	Of which: Loans collateralised by residential immovable property	Annex V.Part 2.86(a), 87, 234i (a)
0913	Of which: Credit for consumption	Annex V.Part 2.88(a), 234i (b)
0201	DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT	Annex V.Part 2.233(b)
0211	Debt securities	Annex V.Part 1.31, 44(b)
0212	Central banks	Annex V.Part 1.42(a)
0213	General governments	Annex V.Part 1.42(b)
0214	Credit institutions	Annex V.Part 1.42(c)
0215	Other financial corporations	Annex V.Part 1.42(d)
0216	Non-financial corporations	Annex V.Part 1.42(e)
0221	Loans and advances	Annex V.Part 1.32, 44(a)
0222	Central banks	Annex V.Part 1.42(a)
0223	General governments	Annex V.Part 1.42(b)
0224	Credit institutions	Annex V.Part 1.42(c)
0225	Other financial corporations	Annex V.Part 1.42(d)
0226	Non-financial corporations	Annex V.Part 1.42(e)
0920	Of which: Small and Medium-sized Enterprises	SME Art 1 2(a)
0923	Of which: Loans collateralised by commercial immovable property	Annex V.Part 2.86(a), 87, 234i (a)
0227	Households	Annex V.Part 1.42(f)
0930	Of which: Loans collateralised by residential immovable property	Annex V.Part 2.86(a), 87, 234i (a)
0933	Of which: Credit for consumption	Annex V.Part 2.88(a), 234i (b)
0231	DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT	Annex V.Part 2.233(c), 234
0330	DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING	Annex V.Part 2.217
0335	DEBT INSTRUMENTS HELD FOR SALE	Annex V.Part 2.220
0340	Loan commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
0350	Central banks	Annex V.Part 1.42(a)
0360	General governments	Annex V.Part 1.42(b)
0370	Credit institutions	Annex V.Part 1.42(c)
0380	Other financial corporations	Annex V.Part 1.42(d)
0390	Non-financial corporations	Annex V.Part 1.42(e)
0400	Households	Annex V.Part 1.42(f)
0410	Financial guarantees given	IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116
0420	Central banks	Annex V.Part 1.42(a)
0430	General governments	Annex V.Part 1.42(b)
0440	Credit institutions	Annex V.Part 1.42(c)
0450	Other financial corporations	Annex V.Part 1.42(d)
0460	Non-financial corporations	Annex V.Part 1.42(e)
0470	Households	Annex V.Part 1.42(f)
0480	Other Commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116
0490	Central banks	Annex V.Part 1.42(a)
0500	General governments	Annex V.Part 1.42(b)
0510	Credit institutions	Annex V.Part 1.42(c)
0520	Other financial corporations	Annex V.Part 1.42(d)
0530	Non-financial corporations	Annex V.Part 1.42(e)
0540	Households	Annex V.Part 1.42(f)
0550	OFF-BALANCE SHEET EXPOSURES	Annex V.Part 2.217’

References

Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

Unlikely to pay that are not past-due or past-due ≤ = 90 days

Past due > 90 days ≤ = 180 days

Past due > 180 days ≤ = 1 year

Past due > 1 year ≤ = 2 year

Past due > 2 year ≤ = 5 year

Past due > 5 year ≤ = 7 years

Past due > 7 years

Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

Of which: Credit-impaired instruments (Stage 3)

of which: purchased or originated credit-impaired financial assets

0150

0160

0170

0180

0191

0192

0196

0197

0950

0951

0952

Annex V. Part 2. 238

Annex V. Part 2. 236, 238

IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)

IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a)

IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e)

0005

Cash balances at central banks and other demand deposits

Annex V.Part 2.2, 3

0010

Debt securities

Annex V.Part 1.31, 44(b)

0020

Central banks

Annex V.Part 1.42(a)

0030

General governments

Annex V.Part 1.42(b)

0040

Credit institutions

Annex V.Part 1.42(c)

0050

Other financial corporations

Annex V.Part 1.42(d)

0060

Non-financial corporations

Annex V.Part 1.42(e)

0070

Loans and advances

Annex V.Part 1.32, 44(a)

0080

Central banks

Annex V.Part 1.42(a)

0090

General governments

Annex V.Part 1.42(b)

0100

Credit institutions

Annex V.Part 1.42(c)

0110

Other financial corporations

Annex V.Part 1.42(d)

0120

Non-financial corporations

Annex V.Part 1.42(e)

0130

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

0140

Of which: Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87, 234i (a)

0150

Households

Annex V.Part 1.42(f)

0160

Of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87, 234i (a)

0170

Of which: Credit for consumption

Annex V.Part 2.88(a), 234i (b)

0180

DEBT INSTRUMENTS AT COST OR AT AMORTISED COST

Annex V.Part 2.233(a)

0181

Debt securities

Annex V.Part 1.31, 44(b)

0182

Central banks

Annex V.Part 1.42(a)

0183

General governments

Annex V.Part 1.42(b)

0184

Credit institutions

Annex V.Part 1.42(c)

0185

Other financial corporations

Annex V.Part 1.42(d)

0186

Non-financial corporations

Annex V.Part 1.42(e)

0191

Loans and advances

Annex V.Part 1.32, 44(a)

0192

Central banks

Annex V.Part 1.42(a)

0193

General governments

Annex V.Part 1.42(b)

0194

Credit institutions

Annex V.Part 1.42(c)

0195

Other financial corporations

Annex V.Part 1.42(d)

0196

Non-financial corporations

Annex V.Part 1.42(e)

0900

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

0903

Of which: Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87, 234i (a)

0197

Households

Annex V.Part 1.42(f)

0910

Of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87, 234i (a)

0913

Of which: Credit for consumption

Annex V.Part 2.88(a), 234i (b)

0201

DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT

Annex V.Part 2.233(b)

0211

Debt securities

Annex V.Part 1.31, 44(b)

0212

Central banks

Annex V.Part 1.42(a)

0213

General governments

Annex V.Part 1.42(b)

0214

Credit institutions

Annex V.Part 1.42(c)

0215

Other financial corporations

Annex V.Part 1.42(d)

0216

Non-financial corporations

Annex V.Part 1.42(e)

0221

Loans and advances

Annex V.Part 1.32, 44(a)

0222

Central banks

Annex V.Part 1.42(a)

0223

General governments

Annex V.Part 1.42(b)

0224

Credit institutions

Annex V.Part 1.42(c)

0225

Other financial corporations

Annex V.Part 1.42(d)

0226

Non-financial corporations

Annex V.Part 1.42(e)

0920

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

0923

Of which: Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87, 234i (a)

0227

Households

Annex V.Part 1.42(f)

0930

Of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87, 234i (a)

0933

Of which: Credit for consumption

Annex V.Part 2.88(a), 234i (b)

0231

DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT

Annex V.Part 2.233(c), 234

0330

DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING

Annex V.Part 2.217

0335

DEBT INSTRUMENTS HELD FOR SALE

Annex V.Part 2.220

0340

Loan commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116

0350

Central banks

Annex V.Part 1.42(a)

0360

General governments

Annex V.Part 1.42(b)

0370

Credit institutions

Annex V.Part 1.42(c)

0380

Other financial corporations

Annex V.Part 1.42(d)

0390

Non-financial corporations

Annex V.Part 1.42(e)

0400

Households

Annex V.Part 1.42(f)

0410

Financial guarantees given

IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116

0420

Central banks

Annex V.Part 1.42(a)

0430

General governments

Annex V.Part 1.42(b)

0440

Credit institutions

Annex V.Part 1.42(c)

0450

Other financial corporations

Annex V.Part 1.42(d)

0460

Non-financial corporations

Annex V.Part 1.42(e)

0470

Households

Annex V.Part 1.42(f)

0480

Other Commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116

0490

Central banks

Annex V.Part 1.42(a)

0500

General governments

Annex V.Part 1.42(b)

0510

Credit institutions

Annex V.Part 1.42(c)

0520

Other financial corporations

Annex V.Part 1.42(d)

0530

Non-financial corporations

Annex V.Part 1.42(e)

0540

Households

Annex V.Part 1.42(f)

0550

OFF-BALANCE SHEET EXPOSURES

Annex V.Part 2.217’

		References	Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119
			Collateral received and financial guarantees received
			Collateral received on performing exposues	Collateral received on non-performing exposues	Financial guarantees received on performing exposures	Financial guarantees received on non-performing exposures
			0201	0200	0205	0210
			Annex V. Part 2. 239	Annex V. Part 2. 239	Annex V. Part 2. 239	Annex V. Part 2. 239
0005	Cash balances at central banks and other demand deposits	Annex V.Part 2.2, 3
0010	Debt securities	Annex V.Part 1.31, 44(b)
0020	Central banks	Annex V.Part 1.42(a)
0030	General governments	Annex V.Part 1.42(b)
0040	Credit institutions	Annex V.Part 1.42(c)
0050	Other financial corporations	Annex V.Part 1.42(d)
0060	Non-financial corporations	Annex V.Part 1.42(e)
0070	Loans and advances	Annex V.Part 1.32, 44(a)
0080	Central banks	Annex V.Part 1.42(a)
0090	General governments	Annex V.Part 1.42(b)
0100	Credit institutions	Annex V.Part 1.42(c)
0110	Other financial corporations	Annex V.Part 1.42(d)
0120	Non-financial corporations	Annex V.Part 1.42(e)
0130	Of which: Small and Medium-sized Enterprises	SME Art 1 2(a)
0140	Of which: Loans collateralised by commercial immovable property	Annex V.Part 2.86(a), 87, 234i (a)
0150	Households	Annex V.Part 1.42(f)
0160	Of which: Loans collateralised by residential immovable property	Annex V.Part 2.86(a), 87, 234i (a)
0170	Of which: Credit for consumption	Annex V.Part 2.88(a), 234i (b)
0180	DEBT INSTRUMENTS AT COST OR AT AMORTISED COST	Annex V.Part 2.233(a)
0181	Debt securities	Annex V.Part 1.31, 44(b)
0182	Central banks	Annex V.Part 1.42(a)
0183	General governments	Annex V.Part 1.42(b)
0184	Credit institutions	Annex V.Part 1.42(c)
0185	Other financial corporations	Annex V.Part 1.42(d)
0186	Non-financial corporations	Annex V.Part 1.42(e)
0191	Loans and advances	Annex V.Part 1.32, 44(a)
0192	Central banks	Annex V.Part 1.42(a)
0193	General governments	Annex V.Part 1.42(b)
0194	Credit institutions	Annex V.Part 1.42(c)
0195	Other financial corporations	Annex V.Part 1.42(d)
0196	Non-financial corporations	Annex V.Part 1.42(e)
0900	Of which: Small and Medium-sized Enterprises	SME Art 1 2(a)
0903	Of which: Loans collateralised by commercial immovable property	Annex V.Part 2.86(a), 87, 234i (a)
0197	Households	Annex V.Part 1.42(f)
0910	Of which: Loans collateralised by residential immovable property	Annex V.Part 2.86(a), 87, 234i (a)
0913	Of which: Credit for consumption	Annex V.Part 2.88(a), 234i (b)
0201	DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT	Annex V.Part 2.233(b)
0211	Debt securities	Annex V.Part 1.31, 44(b)
0212	Central banks	Annex V.Part 1.42(a)
0213	General governments	Annex V.Part 1.42(b)
0214	Credit institutions	Annex V.Part 1.42(c)
0215	Other financial corporations	Annex V.Part 1.42(d)
0216	Non-financial corporations	Annex V.Part 1.42(e)
0221	Loans and advances	Annex V.Part 1.32, 44(a)
0222	Central banks	Annex V.Part 1.42(a)
0223	General governments	Annex V.Part 1.42(b)
0224	Credit institutions	Annex V.Part 1.42(c)
0225	Other financial corporations	Annex V.Part 1.42(d)
0226	Non-financial corporations	Annex V.Part 1.42(e)
0920	Of which: Small and Medium-sized Enterprises	SME Art 1 2(a)
0923	Of which: Loans collateralised by commercial immovable property	Annex V.Part 2.86(a), 87, 234i (a)
0227	Households	Annex V.Part 1.42(f)
0930	Of which: Loans collateralised by residential immovable property	Annex V.Part 2.86(a), 87, 234i (a)
0933	Of which: Credit for consumption	Annex V.Part 2.88(a), 234i (b)
0231	DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT	Annex V.Part 2.233(c), 234
0330	DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING	Annex V.Part 2.217
0335	DEBT INSTRUMENTS HELD FOR SALE	Annex V.Part 2.220
0340	Loan commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
0350	Central banks	Annex V.Part 1.42(a)
0360	General governments	Annex V.Part 1.42(b)
0370	Credit institutions	Annex V.Part 1.42(c)
0380	Other financial corporations	Annex V.Part 1.42(d)
0390	Non-financial corporations	Annex V.Part 1.42(e)
0400	Households	Annex V.Part 1.42(f)
0410	Financial guarantees given	IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116
0420	Central banks	Annex V.Part 1.42(a)
0430	General governments	Annex V.Part 1.42(b)
0440	Credit institutions	Annex V.Part 1.42(c)
0450	Other financial corporations	Annex V.Part 1.42(d)
0460	Non-financial corporations	Annex V.Part 1.42(e)
0470	Households	Annex V.Part 1.42(f)
0480	Other Commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116
0490	Central banks	Annex V.Part 1.42(a)
0500	General governments	Annex V.Part 1.42(b)
0510	Credit institutions	Annex V.Part 1.42(c)
0520	Other financial corporations	Annex V.Part 1.42(d)
0530	Non-financial corporations	Annex V.Part 1.42(e)
0540	Households	Annex V.Part 1.42(f)
0550	OFF-BALANCE SHEET EXPOSURES	Annex V.Part 2.217’

‘19.

Information forborne exposures

References

Gross carrying amount / nominal amount of exposures with forbearance measures

Performing exposures with forbearance measures

Non-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

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

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

CRR Art. 47b (1), (2); Annex V. Part 1.34, Part 2. 118, 240-245, 251-258

Annex V. Part 2. 256, 259-261

CRR Art. 47b (1); Annex V. Part 2.240, 266

CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266

CRR Art. 47a (7); Annex V. Part 2. 256, 261

Annex V. Part 2. 259-263

CRR Art. 47b (1); Annex V. Part 2.240, 266

CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266

CRR art 178; Annex V. Part 2.264(b)

IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.264(a)

CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263

0005

Cash balances at central banks and other demand deposits

Annex V.Part 2.2, 3

0010

Debt securities

Annex V.Part 1.31, 44(b)

0020

Central banks

Annex V.Part 1.42(a)

0030

General governments

Annex V.Part 1.42(b)

0040

Credit institutions

Annex V.Part 1.42(c)

0050

Other financial corporations

Annex V.Part 1.42(d)

0060

Non-financial corporations

Annex V.Part 1.42(e)

0070

Loans and advances

Annex V.Part 1.32, 44(a)

0080

Central banks

Annex V.Part 1.42(a)

0090

General governments

Annex V.Part 1.42(b)

0100

Credit institutions

Annex V.Part 1.42(c)

0110

Other financial corporations

Annex V.Part 1.42(d)

0120

Non-financial corporations

Annex V.Part 1.42(e)

0130

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

0140

Of which: Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87, 234i (a)

0150

Households

Annex V.Part 1.42(f)

0160

Of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87, 234i (a)

0170

Of which: Credit for consumption

Annex V.Part 2.88(a), 234i (b)

0180

DEBT INSTRUMENTS AT COST OR AT AMORTISED COST

Annex V.Part 2.249(a)

0181

Debt securities

Annex V.Part 1.31, 44(b)

0182

Central banks

Annex V.Part 1.42(a)

0183

General governments

Annex V.Part 1.42(b)

0184

Credit institutions

Annex V.Part 1.42(c)

0185

Other financial corporations

Annex V.Part 1.42(d)

0186

Non-financial corporations

Annex V.Part 1.42(e)

0191

Loans and advances

Annex V.Part 1.32, 44(a)

0192

Central banks

Annex V.Part 1.42(a)

0193

General governments

Annex V.Part 1.42(b)

0194

Credit institutions

Annex V.Part 1.42(c)

0195

Other financial corporations

Annex V.Part 1.42(d)

0196

Non-financial corporations

Annex V.Part 1.42(e)

0900

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

0903

Of which: Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87, 234i (a)

0197

Households

Annex V.Part 1.42(f)

0910

Of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87, 234i (a)

0913

Of which: Credit for consumption

Annex V.Part 2.88(a), 234i (b)

0201

DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT

Annex V.Part 2.249(b)

0211

Debt securities

Annex V.Part 1.31, 44(b)

0212

Central banks

Annex V.Part 1.42(a)

0213

General governments

Annex V.Part 1.42(b)

0214

Credit institutions

Annex V.Part 1.42(c)

0215

Other financial corporations

Annex V.Part 1.42(d)

0216

Non-financial corporations

Annex V.Part 1.42(e)

0221

Loans and advances

Annex V.Part 1.32, 44(a)

0222

Central banks

Annex V.Part 1.42(a)

0223

General governments

Annex V.Part 1.42(b)

0224

Credit institutions

Annex V.Part 1.42(c)

0225

Other financial corporations

Annex V.Part 1.42(d)

0226

Non-financial corporations

Annex V.Part 1.42(e)

0920

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

0923

Of which: Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87, 234i (a)

0227

Households

Annex V.Part 1.42(f)

0930

Of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87, 234i (a)

0933

Of which: Credit for consumption

Annex V.Part 2.88(a), 234i (b)

0231

DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT

Annex V.Part 2.249

0330

DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING

Annex V.Part 2.246

0335

DEBT INSTRUMENTS HELD FOR SALE

Annex V.Part 2.247

0340

Loan commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246’

		References		Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions				Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119
				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		Collateral received and financial guarantees received
						Instruments with modifications in their terms and conditions	Refinancing		Collateral received on exposures with forbearance measures		Financial guarantees received on exposures with forbearance measures
							Refinancing		Of which: Collateral received on non-performing exposures with forbearance measures		Of which: Financial guarantees received on non-performing exposures with forbearance measures
			0120	0130	0140	0150	0160	0170	0175	0180	0185
			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	Annex V. Part 2. 268	Annex V. Part 2. 268	Annex V. Part 2. 268	Annex V. Part 2. 268
0005	Cash balances at central banks and other demand deposits	Annex V.Part 2.2, 3
0010	Debt securities	Annex V.Part 1.31, 44(b)
0020	Central banks	Annex V.Part 1.42(a)
0030	General governments	Annex V.Part 1.42(b)
0040	Credit institutions	Annex V.Part 1.42(c)
0050	Other financial corporations	Annex V.Part 1.42(d)
0060	Non-financial corporations	Annex V.Part 1.42(e)
0070	Loans and advances	Annex V.Part 1.32, 44(a)
0080	Central banks	Annex V.Part 1.42(a)
0090	General governments	Annex V.Part 1.42(b)
0100	Credit institutions	Annex V.Part 1.42(c)
0110	Other financial corporations	Annex V.Part 1.42(d)
0120	Non-financial corporations	Annex V.Part 1.42(e)
0130	Of which: Small and Medium-sized Enterprises	SME Art 1 2(a)
0140	Of which: Loans collateralised by commercial immovable property	Annex V.Part 2.86(a), 87, 234i (a)
0150	Households	Annex V.Part 1.42(f)
0160	Of which: Loans collateralised by residential immovable property	Annex V.Part 2.86(a), 87, 234i (a)
0170	Of which: Credit for consumption	Annex V.Part 2.88(a), 234i (b)
0180	DEBT INSTRUMENTS AT COST OR AT AMORTISED COST	Annex V.Part 2.249(a)
0181	Debt securities	Annex V.Part 1.31, 44(b)
0182	Central banks	Annex V.Part 1.42(a)
0183	General governments	Annex V.Part 1.42(b)
0184	Credit institutions	Annex V.Part 1.42(c)
0185	Other financial corporations	Annex V.Part 1.42(d)
0186	Non-financial corporations	Annex V.Part 1.42(e)
0191	Loans and advances	Annex V.Part 1.32, 44(a)
0192	Central banks	Annex V.Part 1.42(a)
0193	General governments	Annex V.Part 1.42(b)
0194	Credit institutions	Annex V.Part 1.42(c)
0195	Other financial corporations	Annex V.Part 1.42(d)
0196	Non-financial corporations	Annex V.Part 1.42(e)
0900	Of which: Small and Medium-sized Enterprises	SME Art 1 2(a)
0903	Of which: Loans collateralised by commercial immovable property	Annex V.Part 2.86(a), 87, 234i (a)
0197	Households	Annex V.Part 1.42(f)
0910	Of which: Loans collateralised by residential immovable property	Annex V.Part 2.86(a), 87, 234i (a)
0913	Of which: Credit for consumption	Annex V.Part 2.88(a), 234i (b)
0201	DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT	Annex V.Part 2.249(b)
0211	Debt securities	Annex V.Part 1.31, 44(b)
0212	Central banks	Annex V.Part 1.42(a)
0213	General governments	Annex V.Part 1.42(b)
0214	Credit institutions	Annex V.Part 1.42(c)
0215	Other financial corporations	Annex V.Part 1.42(d)
0216	Non-financial corporations	Annex V.Part 1.42(e)
0221	Loans and advances	Annex V.Part 1.32, 44(a)
0222	Central banks	Annex V.Part 1.42(a)
0223	General governments	Annex V.Part 1.42(b)
0224	Credit institutions	Annex V.Part 1.42(c)
0225	Other financial corporations	Annex V.Part 1.42(d)
0226	Non-financial corporations	Annex V.Part 1.42(e)
0920	Of which: Small and Medium-sized Enterprises	SME Art 1 2(a)
0923	Of which: Loans collateralised by commercial immovable property	Annex V.Part 2.86(a), 87, 234i (a)
0227	Households	Annex V.Part 1.42(f)
0930	Of which: Loans collateralised by residential immovable property	Annex V.Part 2.86(a), 87, 234i (a)
0933	Of which: Credit for consumption	Annex V.Part 2.88(a), 234i (b)
0231	DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT	Annex V.Part 2.249
0330	DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING	Annex V.Part 2.246
0335	DEBT INSTRUMENTS HELD FOR SALE	Annex V.Part 2.247
0340	Loan commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246’