EN.   25. Collateral obtained by taking possession and execution processes Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Inflows and outflows References Debt balance reduction Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) Time passed since recognition in balance sheet <= 2 years Gross carrying amount Accumulated impairment, accumulated negative changes in fair value due to credit risk Value at initial recognition Carrying amount Value at initial recognition Carrying amount Annex V.Part , Part Annex V.Part -71, 343 Annex V.Part , 175i, 344 Annex V.Part , Part Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Opening balance Annex V.Part , 342 Inflows of collateral during the period Annex V.Part , 349 Inflow due to new collateral obtained by taking possession Annex V.Part , 349 Inflow due to positive changes in value Annex V.Part , 349 Outflows of collateral during the period Annex V.Part , 349 Outflow for which cash was collected Annex V.Part , 349EN  . References Debt balance reduction Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) Time passed since recognition in balance sheet <= 2 years Gross carrying amount Accumulated impairment, accumulated negative changes in fair value due to credit risk Value at initial recognition Carrying amount Value at initial recognition Carrying amount Annex V.Part , Part Annex V.Part -71, 343 Annex V.Part , 175i, 344 Annex V.Part , Part Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Cash collected net of costs Annex V.Part Profits/.losses from sale of collateral obtained by taking possession Annex V.Part Outflow with replacement by financial instrument Annex V.Part , 349 Financing granted Annex V.Part Outflow due to negative changes in value Annex V.Part , 349 Closing balance Annex V.Part , 342EN.   References Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) Time passed since recognition in balance sheet Of which: Non-current assets held-for-sale > 2 years <= 5 years > 5 years Value at initial recognition Carrying amount Value at initial recognition Carrying amount Value at initial recognition Carrying amount Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Annex V.Part , 175i, 348 Annex V.Part , Part , 348 IFRS , Annex V.Part , 175i, 344 IFRS , Annex V.Part , Part Opening balance Annex V.Part , 342 Inflows of collateral during the period Annex V.Part , 349 Inflow due to new collateral obtained by taking possession Annex V.Part , 349 Inflow due to positive changes in value Annex V.Part , 349 Outflows of collateral during the period Annex V.Part , 349 Outflow for which cash was collected Annex V.Part , 349EN  . References Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) Time passed since recognition in balance sheet Of which: Non-current assets held-for-sale > 2 years <= 5 years > 5 years Value at initial recognition Carrying amount Value at initial recognition Carrying amount Value at initial recognition Carrying amount Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Annex V.Part , 175i, 348 Annex V.Part , Part , 348 IFRS , Annex V.Part , 175i, 344 IFRS , Annex V.Part , Part Cash collected net of costs Annex V.Part Profits/.losses from sale of collateral obtained by taking possession Annex V.Part Outflow with replacement by financial instrument Annex V.Part , 349 Financing granted Annex V.Part Outflow due to negative changes in value Annex V.Part , 349 Closing balance Annex V.Part , 342EN.   Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Type of coll ateral obtained References Debt balance reduction Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) Time passed since recognition in balance sheet <= 2 years Gross carrying amount Accumulated impairment, accumulated negative changes in fair value due to credit risk Value at initial recognition Carrying amount Accumulated negative changes Value at initial recognition Carrying amount Accumulated negative changes Annex V.Part , Part Annex V.Part -71, 343 Annex V.Part , 175i, 344 Annex V.Part , Part Annex V.Part , 175ii Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Annex V.Part , 175ii, 348 Residential immovable property Annex V. Part , 351 Of which: under construction / devel opment Annex V. Part , 352(a) Commercial immovable property Annex V. Part , 351 Of which: under construction / devel opment Annex V. Part , 352(a) Of which: Land related to commercial real estate corporations (excluding agricultural land) Annex V. Part , 352(b) Of which: Land with planning permission for development Annex V. Part , 352(b)EN  . References Debt balance reduction Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) Time passed since recognition in balance sheet <= 2 years Gross carrying amount Accumulated impairment, accumulated negative changes in fair value due to credit risk Value at initial recognition Carrying amount Accumulated negative changes Value at initial recognition Carrying amount Accumulated negative changes Annex V.Part , Part Annex V.Part -71, 343 Annex V.Part , 175i, 344 Annex V.Part , Part Annex V.Part , 175ii Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Annex V.Part , 175ii, 348 Of which: Land without planning permission for development Annex V. Part , 352(b) Movable property Annex V. Part , 351 Equity and debt securities Annex V. Part , 351 Other Annex V. Part , 351 Total Annex V. Part , 351 Number of Collateral obtained by taking possession Annex V. Part , 351EN.   References Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) Time passed since recognition in balance sheet Of which: Non-current assets held-for-sale > 2 years <= 5 years > 5 years Value at initial recognition Carrying amount Accumulated negative changes Value at initial recognition Carrying amount Accumulated negative changes Value at initial recognition Carrying amount Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Annex V.Part , 175ii, 348 Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Annex V.Part , 175ii, 348 IFRS , Annex V.Part , 175i IFRS , Annex V.Part , Part Residential immovable property Annex V. Part , 351 Of which: under construction / devel opment Annex V. Part , 352(a) Commercial immovable property Annex V. Part , 351 Of which: under construction / devel opment Annex V. Part , 352(a) Of which: Land related to commercial real estate corporations (excluding agricultural land) Annex V. Part , 352(b) Of which: Land with planning permission for development Annex V. Part , 352(b)EN  . References Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) Time passed since recognition in balance sheet Of which: Non-current assets held-for-sale > 2 years <= 5 years > 5 years Value at initial recognition Carrying amount Accumulated negative changes Value at initial recognition Carrying amount Accumulated negative changes Value at initial recognition Carrying amount Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Annex V.Part , 175ii, 348 Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Annex V.Part , 175ii, 348 IFRS , Annex V.Part , 175i IFRS , Annex V.Part , Part Of which: Land without planning permission for development Annex V. Part , 352(b) Movable property Annex V. Part , 351 Equity and debt securities Annex V. Part , 351 Other Annex V. Part , 351 Total Annex V. Part , 351 Number of Collateral obtained by taking possession Annex V. Part , 351EN.   Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E) References Debt balance reduction Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E) Gross carrying amount Accumulated impairment, accumulated negative changes in fair value due to credit risk Value at initial recognition Carrying amount Accumulated negative changes Annex V.Part , Part Annex V.Part -71, 343 IAS , Annex V.Part , 175i IAS , Annex V.Part , Part IAS , Annex V.Part , 175ii Total Annex V.Part , 357-358 Inflows due to new collateral obtained by taking possession Annex V.Part , 345, 357- 358EN.  L 97/ 25. Collateral obtained by taking possession and execution processes Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Inflows and outflows References National GAAP based on BAD References National GAAP compatible IFRS Debt balance reduction Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) Time passed since recognition in balance sheet <= 2 years Gross carrying amount Accumulated impairment, accumulated negative changes in fair value due to credit risk Value at initial recognition Carrying amount Value at initial recognition Carrying amount Annex V.Part , Part Annex V.Part -71, 343 Annex V.Part , 175i, 344 Annex V.Part , Part Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Annex V.Part , Part Annex V.Part , Part Annex V.Part , 175i, 344 Annex V.Part , Part Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Opening balance Annex V.Part , 342 Annex V.Part , 342 Inflows of collateral during the period Annex V.Part , 349 Annex V.Part , 349 Inflow due to new collateral obtained by taking possession Annex V.Part , 349 Annex V.Part , 349 Inflow due to positive changes in value Annex V.Part , 349 Annex V.Part , 349EN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Debt balance reduction Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) Time passed since recognition in balance sheet <= 2 years Gross carrying amount Accumulated impairment, accumulated negative changes in fair value due to credit risk Value at initial recognition Carrying amount Value at initial recognition Carrying amount Annex V.Part , Part Annex V.Part -71, 343 Annex V.Part , 175i, 344 Annex V.Part , Part Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Annex V.Part , Part Annex V.Part , Part Annex V.Part , 175i, 344 Annex V.Part , Part Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Outflows of collateral during the period Annex V.Part , 349 Annex V.Part , 349 Outflow for which cash was collected Annex V.Part , 349 Annex V.Part , 349 Cash collected net of costs Annex V.Part Annex V.Part Profits/.losses from sale of collateral obtained by taking possession Annex V.Part Annex V.Part 2.347EN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Debt balance reduction Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) Time passed since recognition in balance sheet <= 2 years Gross carrying amount Accumulated impairment, accumulated negative changes in fair value due to credit risk Value at initial recognition Carrying amount Value at initial recognition Carrying amount Annex V.Part , Part Annex V.Part -71, 343 Annex V.Part , 175i, 344 Annex V.Part , Part Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Annex V.Part , Part Annex V.Part , Part Annex V.Part , 175i, 344 Annex V.Part , Part Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Outflow with replacement by financial instrument Annex V.Part , 349 Annex V.Part , 349 Financing granted Annex V.Part Annex V.Part Outflow due to negative changes in value Annex V.Part , 349 Annex V.Part , 349 Closing balance Annex V.Part , 342 Annex V.Part , 342EN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) Time passed since recognition in balance sheet Of which: Non-current assets held-for-sale > 2 years <= 5 years > 5 years Value at initial recognition Carrying amount Value at initial recognition Carrying amount Value at initial recognition Carrying amount Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Annex V.Part , 175i, 348 Annex V.Part , Part , 348 IFRS , Annex V.Part , 175i, 344 IFRS , Annex V.Part , Part Annex V.Part , 175i, 348 Annex V.Part , Part , 352 Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Annex V.Part , 175i, 344 Annex V.Part , Part Opening balance Annex V.Part , 342 Annex V.Part , 342 Inflows of collateral during the period Annex V.Part , 349 Annex V.Part , 349 Inflow due to new collateral obtained by taking possession Annex V.Part , 349 Annex V.Part , 349 Inflow due to positive changes in value Annex V.Part , 349 Annex V.Part , 349EN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) Time passed since recognition in balance sheet Of which: Non-current assets held-for-sale > 2 years <= 5 years > 5 years Value at initial recognition Carrying amount Value at initial recognition Carrying amount Value at initial recognition Carrying amount Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Annex V.Part , 175i, 348 Annex V.Part , Part , 348 IFRS , Annex V.Part , 175i, 344 IFRS , Annex V.Part , Part Annex V.Part , 175i, 348 Annex V.Part , Part , 352 Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Annex V.Part , 175i, 344 Annex V.Part , Part Outflows of collateral during the period Annex V.Part , 349 Annex V.Part , 349 Outflow for which cash was collected Annex V.Part , 349 Annex V.Part , 349 Cash collected net of costs Annex V.Part Annex V.Part Profits/.losses from sale of collateral obtained by taking possession Annex V.Part Annex V.Part 2.347EN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) Time passed since recognition in balance sheet Of which: Non-current assets held-for-sale > 2 years <= 5 years > 5 years Value at initial recognition Carrying amount Value at initial recognition Carrying amount Value at initial recognition Carrying amount Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Annex V.Part , 175i, 348 Annex V.Part , Part , 348 IFRS , Annex V.Part , 175i, 344 IFRS , Annex V.Part , Part Annex V.Part , 175i, 348 Annex V.Part , Part , 352 Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Annex V.Part , 175i, 344 Annex V.Part , Part Outflow with replacement by financial instrument Annex V.Part , 349 Annex V.Part , 349 Financing granted Annex V.Part Annex V.Part Outflow due to negative changes in value Annex V.Part , 349 Annex V.Part , 349 Closing balance Annex V.Part , 342 Annex V.Part , 342EN.  L 97/ Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Type of coll ateral obtained References National GAAP based on BAD References National GAAP compatible IFRS Debt balance reduction Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) Time passed since recog nition in balance sheet <= 2 years Gross carrying amount Accumulated impairment, accumulated negative changes in fair value due to credit risk Value at initial recognition Carrying amount Accumulated negative changes Value at initial recognition Annex V.Part , Part Annex V.Part -71, 343 Annex V.Part , 175i, 344 Annex V.Part , Part Annex V.Part , 175ii Annex V.Part , 175i, 348 Annex V.Part , Part Annex V.Part , Part Annex V.Part , 175i, 344 Annex V.Part , Part Annex V.Part , 175ii Annex V.Part , 175i, 348 Residential immovable property Annex V. Part , 351 Annex V. Part , 351 Of which: under construction / development Annex V. Part , 352(a) Annex V. Part , 352(a) Commercial immovable property Annex V. Part , 351 Annex V. Part , 351 Of which: under construction / development Annex V. Part , 352(a) Annex V. Part , 352(a)EN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Debt balance reduction Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) Time passed since recog nition in balance sheet <= 2 years Gross carrying amount Accumulated impairment, accumulated negative changes in fair value due to credit risk Value at initial recognition Carrying amount Accumulated negative changes Value at initial recognition Annex V.Part , Part Annex V.Part -71, 343 Annex V.Part , 175i, 344 Annex V.Part , Part Annex V.Part , 175ii Annex V.Part , 175i, 348 Annex V.Part , Part Annex V.Part , Part Annex V.Part , 175i, 344 Annex V.Part , Part Annex V.Part , 175ii Annex V.Part , 175i, 348 Of which: Land related to commercial real estate corporations (excluding agricultural land) Annex V. Part , 352(b) Annex V. Part , 352(b) Of which: Land with planning permission for development Annex V. Part , 352(b) Annex V. Part , 352(b) Of which: Land without planning permission for development Annex V. Part , 352(b) Annex V. Part , 352(b) Movable property Annex V. Part , 351 Annex V. Part , 351EN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Debt balance reduction Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) Time passed since recog nition in balance sheet <= 2 years Gross carrying amount Accumulated impairment, accumulated negative changes in fair value due to credit risk Value at initial recognition Carrying amount Accumulated negative changes Value at initial recognition Annex V.Part , Part Annex V.Part -71, 343 Annex V.Part , 175i, 344 Annex V.Part , Part Annex V.Part , 175ii Annex V.Part , 175i, 348 Annex V.Part , Part Annex V.Part , Part Annex V.Part , 175i, 344 Annex V.Part , Part Annex V.Part , 175ii Annex V.Part , 175i, 348 Equity and debt securities Annex V. Part , 351 Annex V. Part , 351 Other Annex V. Part , 351 Annex V. Part , 351 Total Annex V. Part , 351 Annex V. Part , 351 Number of Collateral obtained by taking possession Annex V. Part , 351 Annex V. Part , 351EN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) Time passed since recognition in balance sheet <= 2 years > 2 years <= 5 years Carrying amount Accumulated negative changes Value at initial recognition Carrying amount Accumulated negative changes Annex V.Part , Part , 348 Annex V.Part , 175ii, 348 Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Annex V.Part , 175ii, 348 Annex V.Part , Part , 348 Annex V.Part , 175ii, 348 Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Annex V.Part , 175ii, 348 Residential immovable property Annex V. Part , 351 Annex V. Part , 351 Of which: under construction / development Annex V. Part , 352(a) Annex V. Part , 352(a) Commercial immovable property Annex V. Part , 351 Annex V. Part , 351 Of which: under construction / development Annex V. Part , 352(a) Annex V. Part , 352(a)EN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) Time passed since recognition in balance sheet <= 2 years > 2 years <= 5 years Carrying amount Accumulated negative changes Value at initial recognition Carrying amount Accumulated negative changes Annex V.Part , Part , 348 Annex V.Part , 175ii, 348 Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Annex V.Part , 175ii, 348 Annex V.Part , Part , 348 Annex V.Part , 175ii, 348 Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Annex V.Part , 175ii, 348 Of which: Land related to commercial real estate corporations (excluding agricultural land) Annex V. Part , 352(b) Annex V. Part , 352(b) Of which: Land with planning permission for development Annex V. Part , 352(b) Annex V. Part , 352(b) Of which: Land without planning permission for development Annex V. Part , 352(b) Annex V. Part , 352(b) Movable property Annex V. Part , 351 Annex V. Part , 351EN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) Time passed since recognition in balance sheet <= 2 years > 2 years <= 5 years Carrying amount Accumulated negative changes Value at initial recognition Carrying amount Accumulated negative changes Annex V.Part , Part , 348 Annex V.Part , 175ii, 348 Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Annex V.Part , 175ii, 348 Annex V.Part , Part , 348 Annex V.Part , 175ii, 348 Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Annex V.Part , 175ii, 348 Equity and debt securities Annex V. Part , 351 Annex V. Part , 351 Other Annex V. Part , 351 Annex V. Part , 351 Total Annex V. Part , 351 Annex V. Part , 351 Number of Collateral obtained by taking possession Annex V. Part , 351 Annex V. Part , 351EN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) Time passed since recognition in balance sheet Of which: Non-current assets held-for- sale > 5 years Value at initial recognition Carrying amount Accumulated negative changes Value at initial recognition Carrying amount Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Annex V.Part , 175ii, 348 IFRS , Annex V.Part , 175i IFRS , Annex V.Part , Part Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Annex V.Part , 175ii, 348 Annex V.Part , 175i Annex V.Part , Part Residential immovable property Annex V. Part , 351 Annex V. Part , 351 Of which: under construction / development Annex V. Part , 352(a) Annex V. Part , 352(a) Commercial immovable property Annex V. Part , 351 Annex V. Part , 351 Of which: under construction / development Annex V. Part , 352(a) Annex V. Part , 352(a)EN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) Time passed since recognition in balance sheet Of which: Non-current assets held-for- sale > 5 years Value at initial recognition Carrying amount Accumulated negative changes Value at initial recognition Carrying amount Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Annex V.Part , 175ii, 348 IFRS , Annex V.Part , 175i IFRS , Annex V.Part , Part Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Annex V.Part , 175ii, 348 Annex V.Part , 175i Annex V.Part , Part Of which: Land related to commercial real estate corporations (excluding agricultural land) Annex V. Part , 352(b) Annex V. Part , 352(b) Of which: Land with planning permission for development Annex V. Part , 352(b) Annex V. Part , 352(b) Of which: Land without planning permission for development Annex V. Part , 352(b) Annex V. Part , 352(b) Movable property Annex V. Part , 351 Annex V. Part , 351EN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) Time passed since recognition in balance sheet Of which: Non-current assets held-for- sale > 5 years Value at initial recognition Carrying amount Accumulated negative changes Value at initial recognition Carrying amount Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Annex V.Part , 175ii, 348 IFRS , Annex V.Part , 175i IFRS , Annex V.Part , Part Annex V.Part , 175i, 348 Annex V.Part , Part , 348 Annex V.Part , 175ii, 348 Annex V.Part , 175i Annex V.Part , Part Equity and debt securities Annex V. Part , 351 Annex V. Part , 351 Other Annex V. Part , 351 Annex V. Part , 351 Total Annex V. Part , 351 Annex V. Part , 351 Number of Collateral obtained by taking possession Annex V. Part , 351 Annex V. Part , 351EN L 97/ . Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E) References National GAAP based on BAD References National GAAP compatible IFRS Debt balance reduction Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E) Gross carrying amount Accumulated impairment, accumulated negative changes in fair value due to credit risk Value at initial recognition Carrying amount Accumulated negative changes Annex V.Part , Part Annex V.Part -71, 343 IAS , Annex V.Part , 175i IAS , Annex V.Part , Part IAS , Annex V.Part , 175ii Annex V.Part , Part Annex V.Part , Part Annex V.Part , 175i Annex V.Part , Part Annex V.Part , 175ii Total Annex V.Part , 357-358 Annex V.Part , 357-358 Inflows due to new collateral obtained by taking possession Annex V.Part , 345, 357-358 Annex V.Part , 345, 357-358.. 33. COLLATERAL OBTAINED BY TAKING POSSESSION AND EXECUTION PROCESSES (25) 341. ‘Collateral obtained by taking possession’ shall include both assets that were pledged by the debtor as collateral and assets that were not pledged by the debtor as collateral, but were obtained in exchange for the cancellation of debt, whether on a voluntary basis or as part of legal proceedings.. Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): inflows and outflows () 342. Template shall be used to present the reconciliation of the opening balance, as of the beginning of the financial year, and the closing balance of the stock of collateral obtained by taking possession, other than collateral classified as property, plant and equipment (PP&E). In addition, the template shall provide information on the related ‘debt balance reduction’ and the value at initial recognition of collateral obtained by taking possession. 343. ‘Debt balance reduction’ shall mean the gross carrying amount of the exposure that was derecognised from the balance sheet in exchange for the collateral obtained by taking possession, at the exact moment of the exchange, and the related impairments and negative changes in fair value due to credit risk accumulated at that point in time. Where, at the moment of exchange, a write-off was made, that amount shall be considered part of the debt balance reduction as well. Derecognitions from the balance sheet due to other reasons, such as cash collections, shall not be reported. 344. ‘Value at initial recognition’ shall have the same meaning as described in paragraph 175i of this Part. 345. With regard to the ‘inflows during the period’: a) the collateral obtained by taking possession shall include: (i) new collateral obtained by taking possession during the period (since the beginning of the financial year), irrespective of whether the collateral is still recognised in the institution’s balance sheet (held) at the reference date or not and (ii) positive changes in valuation of collateral during the period due to different reasons (such as positive changes in fair value, appreciation, reversal of impairment, changes of accounting policies). These types of inflows shall be reported separately in addition. b) the ‘debt balance reduction’ shall reflect the debt balance reduction of the exposure derecognised related to the collateral that was obtained during the period. 346. With regard to the ‘outflows during the period’: a) the collateral obtained by taking possession shall include: (i) collateral sold for cash during the period; (ii) collateral sold with replacement by financial instruments during the period; and (iii) negative changes in valuation of collateral during the period due to different reasons (such as negative changes in fair value, depreciation, impairment, write-off, changes of accounting policies). Those types of outflows shall be reported separately. Where collateral is derecognised in exchange for both cash and financial instruments, the relevant amounts shall be split and allocated to the two outflow types. ‘Collateral sold with replacement by financial instruments’ shall describe cases where the collateral is sold to a counterparty, and the acquisition by that counterparty is financed by the reporting institution. b) the ‘debt balance reduction’ shall reflect the debt balance reduction of the exposure related to cases where the collateral was sold for cash or replaced by financial instruments during the period.EN.  L 97/ 347. In case of a sale of collateral for cash, the ‘Outflow for which cash was collected’ shall be equal to the sum of ‘Cash collected net of costs’ and ‘Profits/.losses from sale of collateral obtained by taking possession’. ‘Cash collected net of costs’ shall mean the amount of cash received net of transaction costs, such as fees and commissions paid to agents, transfer taxes and duties. ‘Profits/.losses from sale of collateral obtained by taking possession’ shall mean the difference between the carrying amount of the collateral measured at the date of derecognition and the amount of cash received net of transaction costs. In case of replacement of collateral with financial instruments as described in paragraph 346 of this Part, the carrying amount of the financing granted shall be reported. 348. Collateral obtained by taking possession shall be reported broken down by ‘time passed since the collateral has been recognised in the institution’s balance sheet. 349. In the context of the presentation of collateral obtained bytime passed since recognition in the balance sheet, the ‘ageing’ of collateral on the balance sheet, i.e. the migration between the predefined time buckets, shall be reported neither as inflow nor as outflow.. Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) – Type of collateral obtained () 350. Template shall include a breakdown of the collateral obtained by taking possession as defined in paragraphs 341 of this Part, by type of collateral obtained. The template reflects collateral recognised in the balance sheet at the reference date, irrespective of the point in time when it was obtained. In addition, the template provides information on the related ‘debt balance reduction’ and ‘value at initial recognition’ as defined in paragraphs 343 and 344 of this Part and on the number of collateral obtained by taking possession and recognised in the balance sheet at the reference date. The number of collateral obtained by taking possession shall be calculated regardless of the carrying amount of the collateral and it can be one or more than one for each exposure derecognized from the balance sheet in exchange for the collateral obtained by taking possession. 351. The type of collateral shall be the ones referred to in paragraph 173 of this Part with the exception of those in point (b) (i) of that paragraph. 352. With regard to collateral in the form of immovable property, the following information shall be reported in separate rows: (a) immovable property that is under construction or development; (b) with regard to commercial immovable property, collateral in the form of land related to commercial real estate corporations, excluding agricultural land. Separate information on land with and without a planning permission shall be reported in addition.. Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E) () 353. In template , information on collateral obtained by taking possession classified as Property Plant and Equipment (PP&E) shall be reported. In addition, the template shall provide information on the related ‘debt balance reduction’ and ‘value at initial recognition’ as defined in paragraphs 343 and 344 of this Part. 354. Information shall be provided on the stock of collateral as of the reference date, irrespective of the point in time it was obtained, and the inflows due to new collateral obtained by taking possession during the period between the beginning and the end of the reference period and that remains recognised in the balance sheet at the reference date. With regard to the ‘debt balance reduction’, the ‘total’ shall reflect the debt balance reduction related to the collateral as of the reference date and the ‘inflows due to new collateral obtained by taking possession’ shall reflect the debt balance reduction related to the collateral that was obtained during the period.EN L 97/ .