EN.   18. Information on performing and non-performing exposures (continued). 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) Annex V. Part , Part , 221 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) Cash balances at central banks and other demand deposits Annex V.Part , 3 Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a)EN  . 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) Annex V. Part , Part , 221 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a)EN.   References Gross carrying amount / Nominal amount 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) Annex V. Part , Part , 221 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part (a) Debt securities Annex V.Part , 44(b)EN  . References Gross carrying amount / Nominal amount 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) Annex V. Part , Part , 221 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b)EN.   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) Annex V. Part , Part , 221 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a)EN  . 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) Annex V. Part , Part , 221 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) Of which: Credit for consumption Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part (b) Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c)EN.   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) Annex V. Part , Part , 221 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d)EN  . 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) Annex V. Part , Part , 221 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b)EN.   References Gross carrying amount / Nominal amount 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) Annex V. Part , Part , 221 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part (c), 234 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part DEBT INSTRUMENTS HELD FOR SALE Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part -105, 113, 116EN  . 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) Annex V. Part , Part , 221 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) Financial guarantees given IFRS 4 Annex A; CRR Annex I; Annex V.Part (f), Part -105, 114, 116EN.   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) Annex V. Part , Part , 221 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) Other Commitments given CRR Annex I; Annex V.Part (g), Part -105, 115, 116EN  . 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) Annex V. Part , Part , 221 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217EN.   References Gross carrying amount / Nominal amount Performing Non-performing 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 Unlikely to pay that are not past-due or past-due < = 90 days Past due > 90 days <= 180 days IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) CRR Art. 47a (3); Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Cash balances at central banks and other demand deposits Annex V.Part , 3 Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a)EN  . References Gross carrying amount / Nominal amount Performing Non-performing 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 Unlikely to pay that are not past-due or past-due < = 90 days Past due > 90 days <= 180 days IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) CRR Art. 47a (3); Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a)EN.   References Gross carrying amount / Nominal amount Performing Non-performing 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 Unlikely to pay that are not past-due or past-due < = 90 days Past due > 90 days <= 180 days IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) CRR Art. 47a (3); Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part (a) Debt securities Annex V.Part , 44(b)EN  . References Gross carrying amount / Nominal amount Performing Non-performing 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 Unlikely to pay that are not past-due or past-due < = 90 days Past due > 90 days <= 180 days IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) CRR Art. 47a (3); Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b)EN.   References Gross carrying amount / Nominal amount Performing Non-performing 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 Unlikely to pay that are not past-due or past-due < = 90 days Past due > 90 days <= 180 days IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) CRR Art. 47a (3); Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a)EN  . References Gross carrying amount / Nominal amount Performing Non-performing 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 Unlikely to pay that are not past-due or past-due < = 90 days Past due > 90 days <= 180 days IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) CRR Art. 47a (3); Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Of which: Credit for consumption Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part (b) Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c)EN.   References Gross carrying amount / Nominal amount Performing Non-performing 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 Unlikely to pay that are not past-due or past-due < = 90 days Past due > 90 days <= 180 days IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) CRR Art. 47a (3); Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d)EN  . References Gross carrying amount / Nominal amount Performing Non-performing 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 Unlikely to pay that are not past-due or past-due < = 90 days Past due > 90 days <= 180 days IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) CRR Art. 47a (3); Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b)EN.   References Gross carrying amount / Nominal amount Performing Non-performing 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 Unlikely to pay that are not past-due or past-due < = 90 days Past due > 90 days <= 180 days IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) CRR Art. 47a (3); Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part (c), 234 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part DEBT INSTRUMENTS HELD FOR SALE Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part -105, 113, 116EN  . References Gross carrying amount / Nominal amount Performing Non-performing 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 Unlikely to pay that are not past-due or past-due < = 90 days Past due > 90 days <= 180 days IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) CRR Art. 47a (3); Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) Financial guarantees given IFRS 4 Annex A; CRR Annex I; Annex V.Part (f), Part -105, 114, 116EN.   References Gross carrying amount / Nominal amount Performing Non-performing 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 Unlikely to pay that are not past-due or past-due < = 90 days Past due > 90 days <= 180 days IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) CRR Art. 47a (3); Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) Other Commitments given CRR Annex I; Annex V.Part (g), Part -105, 115, 116EN  . References Gross carrying amount / Nominal amount Performing Non-performing 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 Unlikely to pay that are not past-due or past-due < = 90 days Past due > 90 days <= 180 days IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) CRR Art. 47a (3); Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217EN.   References Gross carrying amount / Nominal amount Non-performing 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 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Cash balances at central banks and other demand deposits Annex V.Part , 3 Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a)EN  . References Gross carrying amount / Nominal amount Non-performing 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 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a)EN.   References Gross carrying amount / Nominal amount Non-performing 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 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part (a) Debt securities Annex V.Part , 44(b)EN  . References Gross carrying amount / Nominal amount Non-performing 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 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b)EN.   References Gross carrying amount / Nominal amount Non-performing 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 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a)EN  . References Gross carrying amount / Nominal amount Non-performing 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 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Of which: Credit for consumption Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part (b) Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c)EN.   References Gross carrying amount / Nominal amount Non-performing 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 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d)EN  . References Gross carrying amount / Nominal amount Non-performing 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 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b)EN.   References Gross carrying amount / Nominal amount Non-performing 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 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part (c), 234 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part DEBT INSTRUMENTS HELD FOR SALE Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part -105, 113, 116EN  . References Gross carrying amount / Nominal amount Non-performing 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 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) Financial guarantees given IFRS 4 Annex A; CRR Annex I; Annex V.Part (f), Part -105, 114, 116EN.   References Gross carrying amount / Nominal amount Non-performing 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 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) Other Commitments given CRR Annex I; Annex V.Part (g), Part -105, 115, 116EN  . References Gross carrying amount / Nominal amount Non-performing 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 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217EN.   References Gross carrying amount / Nominal amount Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing 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 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) CRR art 178; Annex V.Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Annex V. Part 2. 238 Cash balances at central banks and other demand deposits Annex V.Part , 3 Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a)EN  . References Gross carrying amount / Nominal amount Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing 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 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) CRR art 178; Annex V.Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Annex V. Part 2. 238 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a)EN.   References Gross carrying amount / Nominal amount Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing 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 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) CRR art 178; Annex V.Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Annex V. Part 2. 238 Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part (a) Debt securities Annex V.Part , 44(b)EN  . References Gross carrying amount / Nominal amount Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing 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 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) CRR art 178; Annex V.Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Annex V. Part 2. 238 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b)EN.   References Gross carrying amount / Nominal amount Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing 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 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) CRR art 178; Annex V.Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Annex V. Part 2. 238 Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a)EN  . References Gross carrying amount / Nominal amount Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing 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 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) CRR art 178; Annex V.Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Annex V. Part 2. 238 Of which: Credit for consumption Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part (b) Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c)EN.   References Gross carrying amount / Nominal amount Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing 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 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) CRR art 178; Annex V.Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Annex V. Part 2. 238 Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d)EN  . References Gross carrying amount / Nominal amount Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing 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 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) CRR art 178; Annex V.Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Annex V. Part 2. 238 Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b)EN.   References Gross carrying amount / Nominal amount Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing 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 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) CRR art 178; Annex V.Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Annex V. Part 2. 238 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part (c), 234 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part DEBT INSTRUMENTS HELD FOR SALE Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part -105, 113, 116EN  . References Gross carrying amount / Nominal amount Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing 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 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) CRR art 178; Annex V.Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Annex V. Part 2. 238 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) Financial guarantees given IFRS 4 Annex A; CRR Annex I; Annex V.Part (f), Part -105, 114, 116EN.   References Gross carrying amount / Nominal amount Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing 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 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) CRR art 178; Annex V.Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Annex V. Part 2. 238 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) Other Commitments given CRR Annex I; Annex V.Part (g), Part -105, 115, 116EN  . References Gross carrying amount / Nominal amount Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing 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 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) CRR art 178; Annex V.Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Annex V. Part 2. 238 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217EN.   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 Annex V. Part 2. 238 Annex V. Part 2. 222, 235, 237(f) IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Cash balances at central banks and other demand deposits Annex V.Part , 3 Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a)EN  . References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions 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 Annex V. Part 2. 238 Annex V. Part 2. 222, 235, 237(f) IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a)EN.   References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions 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 Annex V. Part 2. 238 Annex V. Part 2. 222, 235, 237(f) IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part (a) Debt securities Annex V.Part , 44(b)EN  . References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions 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 Annex V. Part 2. 238 Annex V. Part 2. 222, 235, 237(f) IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b)EN.   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 Annex V. Part 2. 238 Annex V. Part 2. 222, 235, 237(f) IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a)EN  . 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 Annex V. Part 2. 238 Annex V. Part 2. 222, 235, 237(f) IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Of which: Credit for consumption Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part (b) Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c)EN.   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 Annex V. Part 2. 238 Annex V. Part 2. 222, 235, 237(f) IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d)EN  . 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 Annex V. Part 2. 238 Annex V. Part 2. 222, 235, 237(f) IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b)EN.   References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions 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 Annex V. Part 2. 238 Annex V. Part 2. 222, 235, 237(f) IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part (c), 234 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part DEBT INSTRUMENTS HELD FOR SALE Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part -105, 113, 116EN  . 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 Annex V. Part 2. 238 Annex V. Part 2. 222, 235, 237(f) IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) Financial guarantees given IFRS 4 Annex A; CRR Annex I; Annex V.Part (f), Part -105, 114, 116EN.   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 Annex V. Part 2. 238 Annex V. Part 2. 222, 235, 237(f) IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) Other Commitments given CRR Annex I; Annex V.Part (g), Part -105, 115, 116EN  . 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 Annex V. Part 2. 238 Annex V. Part 2. 222, 235, 237(f) IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217EN.   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 Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Cash balances at central banks and other demand deposits Annex V.Part , 3 Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a)EN  . References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions 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 Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a)EN.   References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions 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 Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part (a) Debt securities Annex V.Part , 44(b)EN  . References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions 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 Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b)EN.   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 Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a)EN  . 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 Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Of which: Credit for consumption Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part (b) Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c)EN.   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 Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d)EN  . 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 Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b)EN.   References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions 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 Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part (c), 234 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part DEBT INSTRUMENTS HELD FOR SALE Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part -105, 113, 116EN  . 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 Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) Financial guarantees given IFRS 4 Annex A; CRR Annex I; Annex V.Part (f), Part -105, 114, 116EN.   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 Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) Other Commitments given CRR Annex I; Annex V.Part (g), Part -105, 115, 116EN  . 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 Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217EN.   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 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 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Cash balances at central banks and other demand deposits Annex V.Part , 3 Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a)EN  . References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions 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 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a)EN.   References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions 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 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part (a) Debt securities Annex V.Part , 44(b)EN  . References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions 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 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b)EN.   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 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 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a)EN  . 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 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 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Of which: Credit for consumption Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part (b) Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c)EN.   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 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 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d)EN  . 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 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 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b)EN.   References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions 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 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part (c), 234 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part DEBT INSTRUMENTS HELD FOR SALE Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part -105, 113, 116EN  . 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 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 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) Financial guarantees given IFRS 4 Annex A; CRR Annex I; Annex V.Part (f), Part -105, 114, 116EN.   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 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 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) Other Commitments given CRR Annex I; Annex V.Part (g), Part -105, 115, 116EN  . 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 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 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217EN.   References Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on performing exposues Collateral received on non-performing exposues Financialguarantees received on performing exposures Financialguarantees received on non- performing exposures Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Cash balances at central banks and other demand deposits Annex V.Part , 3 Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a)EN  . References Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on performing exposues Collateral received on non-performing exposues Financialguarantees received on performing exposures Financialguarantees received on non- performing exposures Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a)EN.   References Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on performing exposues Collateral received on non-performing exposues Financialguarantees received on performing exposures Financialguarantees received on non- performing exposures Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part (a) Debt securities Annex V.Part , 44(b)EN  . References Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on performing exposues Collateral received on non-performing exposues Financialguarantees received on performing exposures Financialguarantees received on non- performing exposures Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b)EN.   References Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on performing exposues Collateral received on non-performing exposues Financialguarantees received on performing exposures Financialguarantees received on non- performing exposures Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a)EN  . References Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on performing exposues Collateral received on non-performing exposues Financialguarantees received on performing exposures Financialguarantees received on non- performing exposures Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Of which: Credit for consumption Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part (b) Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c)EN.   References Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on performing exposues Collateral received on non-performing exposues Financialguarantees received on performing exposures Financialguarantees received on non- performing exposures Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d)EN  . References Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on performing exposues Collateral received on non-performing exposues Financialguarantees received on performing exposures Financialguarantees received on non- performing exposures Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b)EN.   References Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on performing exposues Collateral received on non-performing exposues Financialguarantees received on performing exposures Financialguarantees received on non- performing exposures Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part (c), 234 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part DEBT INSTRUMENTS HELD FOR SALE Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part -105, 113, 116EN  . References Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on performing exposues Collateral received on non-performing exposues Financialguarantees received on performing exposures Financialguarantees received on non- performing exposures Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) Financial guarantees given IFRS 4 Annex A; CRR Annex I; Annex V.Part (f), Part -105, 114, 116EN.   References Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on performing exposues Collateral received on non-performing exposues Financialguarantees received on performing exposures Financialguarantees received on non- performing exposures Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) Other Commitments given CRR Annex I; Annex V.Part (g), Part -105, 115, 116EN  . References Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on performing exposues Collateral received on non-performing exposues Financialguarantees received on performing exposures Financialguarantees received on non- performing exposures Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217EN.  . Inflows and outflows of non-performing exposures - loans and advances by counterparty sector References Gross carrying amount of loans and advances Inflows to non- performing exposures. Outflows from non-performing exposures Annex V. Part -216, 224- 234, 239i-239iii, 239vi Annex V. Part -216, 224- 234, 239i, 239iv- 239vi Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Of which: Commercial real estate (CRE) loans to small and medium-sized enterprises SME Art 1 2(a); Annex V.Part 2.239vii (a), 239ix Of which: Commercial real estate (CRE) loans to non- financial corporations other than SMEs Annex V.Part 2.239vii (a), 239ix Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 239vii (b) Households Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 239vii (b) Of which: Credit for consumption Annex V.Part (a), 239vii (c) LOANS AND ADVANCES OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part LOANS AND ADVANCES HELD FOR SALE Annex V.Part TOTAL INFLOWS / OUTFLOWSEN  . Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property References Gross carrying amount of which: exposures with forbearance measures Performing Not past due or Past due <= 30 days Past due > 30 days <= 90 days Annex V. Part , Part , 221 Annex V. Part , Part 2. 118, 240- 245, 251-258 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 Non- financial corpor ations Commercial real estate (CRE) loans to small and medium- sized enterprises SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii Commercial real estate (CRE) loans to non-financial corpor ations other than SMEs Annex V.Part 2.239vi (a), 239vii Loans collateralised by commercial immovable property Annex V.Part (a), 87, 239vi (b) Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% Annex V.Part (a), 87, 239vi (b), 239viiiEN.   References Gross carrying amount of which: exposures with forbearance measures Performing Not past due or Past due <= 30 days Past due > 30 days <= 90 days Annex V. Part , Part , 221 Annex V. Part , Part 2. 118, 240- 245, 251-258 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 Of which: Loans with LTV ratio higher than 100% Annex V.Part (a), 87, 239vi (b), 239viii House- holds Loans collateralised by resi dential immovable property Annex V.Part (a), 87, 239vi (b) Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 100% Annex V.Part (a), 87, 239vi (b), 239viiiEN  . References Gross carrying amount Performing Non-performing of which: performing exposures with forbearance measures Unlikely to pay that are not past-due or past-due < = 90 days Past due > 90 days <= 180 days of which: Performing forborne exposures under probation reclassified from non-performing Annex V. Part 2. 256, 259-262 Annex V. Part 2. 256(b), 261 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Non- financial corpor ations Commercial real estate (CRE) loans to small and medium- sized enterprises SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii Commercial real estate (CRE) loans to non-financial corpor ations other than SMEs Annex V.Part 2.239vi (a), 239vii Loans collateralised by commercial immovable property Annex V.Part (a), 87, 239vi (b) Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% Annex V.Part (a), 87, 239vi (b), 239viiiEN.   References Gross carrying amount Performing Non-performing of which: performing exposures with forbearance measures Unlikely to pay that are not past-due or past-due < = 90 days Past due > 90 days <= 180 days of which: Performing forborne exposures under probation reclassified from non-performing Annex V. Part 2. 256, 259-262 Annex V. Part 2. 256(b), 261 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Of which: Loans with LTV ratio higher than 100% Annex V.Part (a), 87, 239vi (b), 239viii House- holds Loans collateralised by resi dential immovable property Annex V.Part (a), 87, 239vi (b) Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 100% Annex V.Part (a), 87, 239vi (b), 239viiiEN  . References Gross carrying amount Non-performing 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: defaulted Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 CRR art 178; Annex V.Part (b) Non- financial corpor ations Commercial real estate (CRE) loans to small and medium- sized enterprises SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii Commercial real estate (CRE) loans to non-financial corpor ations other than SMEs Annex V.Part 2.239vi (a), 239vii Loans collateralised by commercial immovable property Annex V.Part (a), 87, 239vi (b) Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% Annex V.Part (a), 87, 239vi (b), 239viiiEN.   References Gross carrying amount Non-performing 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: defaulted Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 CRR art 178; Annex V.Part (b) Of which: Loans with LTV ratio higher than 100% Annex V.Part (a), 87, 239vi (b), 239viii House- holds Loans collateralised by resi dential immovable property Annex V.Part (a), 87, 239vi (b) Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 100% Annex V.Part (a), 87, 239vi (b), 239viiiEN  . References Gross carrying amount Accumulated impairment, accumulated negative changes in fair value due to credit risk Non-performing Of which: Exposures with forbearance measures Performing exposures - Accumulated impairments Of which: Non- performing exposures with forbearance measures Of which: Performing exposures with forbearance measures Annex V. Part 2. 259-263 Annex V. Part 2. 238 Annex V. Part 2. 267 Annex V. Part 2. 238 Annex V. Part 2. 207 Non- financial corpor ations Commercial real estate (CRE) loans to small and medium- sized enterprises SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii Commercial real estate (CRE) loans to non-financial corpor ations other than SMEs Annex V.Part 2.239vi (a), 239vii Loans collateralised by commercial immovable property Annex V.Part (a), 87, 239vi (b) Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% Annex V.Part (a), 87, 239vi (b), 239viiiEN.   References Gross carrying amount Accumulated impairment, accumulated negative changes in fair value due to credit risk Non-performing Of which: Exposures with forbearance measures Performing exposures - Accumulated impairments Of which: Non- performing exposures with forbearance measures Of which: Performing exposures with forbearance measures Annex V. Part 2. 259-263 Annex V. Part 2. 238 Annex V. Part 2. 267 Annex V. Part 2. 238 Annex V. Part 2. 207 Of which: Loans with LTV ratio higher than 100% Annex V.Part (a), 87, 239vi (b), 239viii House- holds Loans collateralised by resi dential immovable property Annex V.Part (a), 87, 239vi (b) Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 100% Annex V.Part (a), 87, 239vi (b), 239viiiEN  . References Accumulated impairment, accumulated negative changes in fair value due to credit risk 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 Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Non- financial corpor ations Commercial real estate (CRE) loans to small and medium- sized enterprises SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii Commercial real estate (CRE) loans to non-financial corpor ations other than SMEs Annex V.Part 2.239vi (a), 239vii Loans collateralised by commercial immovable property Annex V.Part (a), 87, 239vi (b) Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% Annex V.Part (a), 87, 239vi (b), 239viiiEN.   References Accumulated impairment, accumulated negative changes in fair value due to credit risk 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 Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Of which: Loans with LTV ratio higher than 100% Annex V.Part (a), 87, 239vi (b), 239viii House- holds Loans collateralised by resi dential immovable property Annex V.Part (a), 87, 239vi (b) Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 100% Annex V.Part (a), 87, 239vi (b), 239viiiEN  . References Accumulated impairment, accumulated negative changes in fair value due to credit risk Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Past due > 1 year < = 2 year Past due> 2 year < = 5 year Past due> 5 year <= 7 years Past due > 7 years Of which: Non- performing exposures with forbearance measures Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 207 Non- financial corpor ations Commercial real estate (CRE) loans to small and medium- sized enterprises SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii Commercial real estate (CRE) loans to non-financial corpor ations other than SMEs Annex V.Part 2.239vi (a), 239vii Loans collateralised by commercial immovable property Annex V.Part (a), 87, 239vi (b) Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% Annex V.Part (a), 87, 239vi (b), 239viiiEN.   References Accumulated impairment, accumulated negative changes in fair value due to credit risk Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Past due > 1 year < = 2 year Past due> 2 year < = 5 year Past due> 5 year <= 7 years Past due > 7 years Of which: Non- performing exposures with forbearance measures Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 207 Of which: Loans with LTV ratio higher than 100% Annex V.Part (a), 87, 239vi (b), 239viii House- holds Loans collateralised by resi dential immovable property Annex V.Part (a), 87, 239vi (b) Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 100% Annex V.Part (a), 87, 239vi (b), 239viiiEN  . References Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on performing exposures Collateral received on non- performing exposures Financialguarantees received on performing exposures Financialguarantees received on non- performing exposures Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Non- financial corpor ations Commercial real estate (CRE) loans to small and medium- sized enterprises SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii Commercial real estate (CRE) loans to non-financial corpor ations other than SMEs Annex V.Part 2.239vi (a), 239vii Loans collateralised by commercial immovable property Annex V.Part (a), 87, 239vi (b) Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% Annex V.Part (a), 87, 239vi (b), 239viiiEN.   References Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on performing exposures Collateral received on non- performing exposures Financialguarantees received on performing exposures Financialguarantees received on non- performing exposures Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Of which: Loans with LTV ratio higher than 100% Annex V.Part (a), 87, 239vi (b), 239viii House- holds Loans collateralised by resi dential immovable property Annex V.Part (a), 87, 239vi (b) Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 100% Annex V.Part (a), 87, 239vi (b), 239viiiEN L 97/ . 18 Information on performing and non-performing exposures Information on performing and non-performing exposures 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 References National GAAP compatible IFRS Annex V. Part , Part , 221 Annex V. Part 2. 213-216, 223- 239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) References National GAAP based on BAD Annex V. Part , Part , 221 Annex V. Part 2. 213-216, 223- 239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 Cash balances at central banks and other demand deposits BAD art 13(2); Annex V.Part , 3 Annex V.Part , 3 Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a)EN.  L 97/ 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 References National GAAP compatible IFRS Annex V. Part , Part , 221 Annex V. Part 2. 213-216, 223- 239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) References National GAAP based on BAD Annex V. Part , Part , 221 Annex V. Part 2. 213-216, 223- 239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b)EN L 97/ . 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 References National GAAP compatible IFRS Annex V. Part , Part , 221 Annex V. Part 2. 213-216, 223- 239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) References National GAAP based on BAD Annex V. Part , Part , 221 Annex V. Part 2. 213-216, 223- 239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part (a) Annex V.Part (a) Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b)EN.  L 97/ Gross carrying amount / Nominal amount 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 References National GAAP compatible IFRS Annex V. Part , Part , 221 Annex V. Part 2. 213-216, 223- 239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) References National GAAP based on BAD Annex V. Part , Part , 221 Annex V. Part 2. 213-216, 223- 239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part (b) Annex V.Part (b)EN L 97/ . 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 References National GAAP compatible IFRS Annex V. Part , Part , 221 Annex V. Part 2. 213-216, 223- 239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) References National GAAP based on BAD Annex V. Part , Part , 221 Annex V. Part 2. 213-216, 223- 239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c)EN.  L 97/ 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 References National GAAP compatible IFRS Annex V. Part , Part , 221 Annex V. Part 2. 213-216, 223- 239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) References National GAAP based on BAD Annex V. Part , Part , 221 Annex V. Part 2. 213-216, 223- 239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part (c), 234 Annex V.Part (c), 234EN L 97/ . 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 References National GAAP compatible IFRS Annex V. Part , Part , 221 Annex V. Part 2. 213-216, 223- 239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) References National GAAP based on BAD Annex V. Part , Part , 221 Annex V. Part 2. 213-216, 223- 239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part Annex V.Part DEBT INSTRUMENTS HELD FOR SALE Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part , 113 CRR Annex I; Annex V.Part (g), Part -105, 113, 116 Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Households Annex V.Part (f) Annex V.Part (f)EN.  L 97/ 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 References National GAAP compatible IFRS Annex V. Part , Part , 221 Annex V. Part 2. 213-216, 223- 239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) References National GAAP based on BAD Annex V. Part , Part , 221 Annex V. Part 2. 213-216, 223- 239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 Financial guarantees given CRR Annex I; Annex V.Part (f), Part , 114 IFRS 4 Annex A; CRR Annex I; Annex V.Part (f), Part -105, 114, 116 Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Households Annex V.Part (f) Annex V.Part (f) Other Commitments given CRR Annex I; Annex V.Part (g), Part , 115 CRR Annex I; Annex V.Part (g), Part -105, 115, 116EN L 97/ . 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 References National GAAP compatible IFRS Annex V. Part , Part , 221 Annex V. Part 2. 213-216, 223- 239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) References National GAAP based on BAD Annex V. Part , Part , 221 Annex V. Part 2. 213-216, 223- 239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Households Annex V.Part (f) Annex V.Part (f) OFF-BALANCE SHEET EXPOSURES Annex V.Part Annex V.Part 2.217EN.  L 97/ 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 References National GAAP compatible IFRS CRR Art. 47a (3); Annex V. Part 2. 213- 216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 References National GAAP based on BAD CRR Art. 47a (3); Annex V. Part 2. 213- 216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Cash balances at central banks and other demand deposits BAD art 13(2); Annex V.Part , 3 Annex V.Part , 3 Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a)EN L 97/ . 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 References National GAAP compatible IFRS CRR Art. 47a (3); Annex V. Part 2. 213- 216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 References National GAAP based on BAD CRR Art. 47a (3); Annex V. Part 2. 213- 216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b)EN.  L 97/ 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 References National GAAP compatible IFRS CRR Art. 47a (3); Annex V. Part 2. 213- 216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 References National GAAP based on BAD CRR Art. 47a (3); Annex V. Part 2. 213- 216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part (a) Annex V.Part (a) Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b)EN L 97/ . Gross carrying amount / Nominal amount 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 References National GAAP compatible IFRS CRR Art. 47a (3); Annex V. Part 2. 213- 216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 References National GAAP based on BAD CRR Art. 47a (3); Annex V. Part 2. 213- 216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part (b) Annex V.Part (b)EN.  L 97/ 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 References National GAAP compatible IFRS CRR Art. 47a (3); Annex V. Part 2. 213- 216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 References National GAAP based on BAD CRR Art. 47a (3); Annex V. Part 2. 213- 216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c)EN L 97/ . 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 References National GAAP compatible IFRS CRR Art. 47a (3); Annex V. Part 2. 213- 216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 References National GAAP based on BAD CRR Art. 47a (3); Annex V. Part 2. 213- 216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part (c), 234 Annex V.Part (c), 234EN.  L 97/ 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 References National GAAP compatible IFRS CRR Art. 47a (3); Annex V. Part 2. 213- 216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 References National GAAP based on BAD CRR Art. 47a (3); Annex V. Part 2. 213- 216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part DEBT INSTRUMENTS HELD FOR SALE Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part , 113 CRR Annex I; Annex V.Part (g), Part -105, 113, 116 Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Households Annex V.Part (f) Annex V.Part (f)EN L 97/ . 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 References National GAAP compatible IFRS CRR Art. 47a (3); Annex V. Part 2. 213- 216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 References National GAAP based on BAD CRR Art. 47a (3); Annex V. Part 2. 213- 216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Financial guarantees given CRR Annex I; Annex V.Part (f), Part , 114 IFRS 4 Annex A; CRR Annex I; Annex V.Part (f), Part -105, 114, 116 Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Households Annex V.Part (f) Annex V.Part (f) Other Commitments given CRR Annex I; Annex V.Part (g), Part , 115 CRR Annex I; Annex V.Part (g), Part -105, 115, 116EN.  L 97/ 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 References National GAAP compatible IFRS CRR Art. 47a (3); Annex V. Part 2. 213- 216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 References National GAAP based on BAD CRR Art. 47a (3); Annex V. Part 2. 213- 216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Households Annex V.Part (f) Annex V.Part (f) OFF-BALANCE SHEET EXPOSURES Annex V.Part Annex V.Part 2.217EN L 97/ . Gross carrying amount / Nominal amount Non-performing 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 of which: impaired References National GAAP compatible IFRS Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) CRR art 178; Annex V.Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) References National GAAP based on BAD Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 CRR art 178; Annex V.Part (b) CRR art 4(95); Annex V.Part (a) Cash balances at central banks and other demand deposits BAD art 13(2); Annex V.Part , 3 Annex V.Part , 3 Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a)EN.  L 97/ Gross carrying amount / Nominal amount Non-performing 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 of which: impaired References National GAAP compatible IFRS Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) CRR art 178; Annex V.Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) References National GAAP based on BAD Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 CRR art 178; Annex V.Part (b) CRR art 4(95); Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b)EN L 97/ . Gross carrying amount / Nominal amount Non-performing 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 of which: impaired References National GAAP compatible IFRS Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) CRR art 178; Annex V.Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) References National GAAP based on BAD Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 CRR art 178; Annex V.Part (b) CRR art 4(95); Annex V.Part (a) DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part (a) Annex V.Part (a) Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b)EN.  L 97/ Gross carrying amount / Nominal amount Non-performing 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 of which: impaired References National GAAP compatible IFRS Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) CRR art 178; Annex V.Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) References National GAAP based on BAD Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 CRR art 178; Annex V.Part (b) CRR art 4(95); Annex V.Part (a) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part (b) Annex V.Part (b)EN L 97/ . Gross carrying amount / Nominal amount Non-performing 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 of which: impaired References National GAAP compatible IFRS Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) CRR art 178; Annex V.Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) References National GAAP based on BAD Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 CRR art 178; Annex V.Part (b) CRR art 4(95); Annex V.Part (a) Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c)EN.  L 97/ Gross carrying amount / Nominal amount Non-performing 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 of which: impaired References National GAAP compatible IFRS Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) CRR art 178; Annex V.Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) References National GAAP based on BAD Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 CRR art 178; Annex V.Part (b) CRR art 4(95); Annex V.Part (a) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part (c), 234 Annex V.Part (c), 234EN L 97/ . Gross carrying amount / Nominal amount Non-performing 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 of which: impaired References National GAAP compatible IFRS Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) CRR art 178; Annex V.Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) References National GAAP based on BAD Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 CRR art 178; Annex V.Part (b) CRR art 4(95); Annex V.Part (a) DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part DEBT INSTRUMENTS HELD FOR SALE Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part , 113 CRR Annex I; Annex V.Part (g), Part -105, 113, 116 Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Households Annex V.Part (f) Annex V.Part (f)EN.  L 97/ Gross carrying amount / Nominal amount Non-performing 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 of which: impaired References National GAAP compatible IFRS Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) CRR art 178; Annex V.Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) References National GAAP based on BAD Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 CRR art 178; Annex V.Part (b) CRR art 4(95); Annex V.Part (a) Financial guarantees given CRR Annex I; Annex V.Part (f), Part , 114 IFRS 4 Annex A; CRR Annex I; Annex V.Part (f), Part -105, 114, 116 Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Households Annex V.Part (f) Annex V.Part (f) Other Commitments given CRR Annex I; Annex V.Part (g), Part , 115 CRR Annex I; Annex V.Part (g), Part -105, 115, 116EN L 97/ . Gross carrying amount / Nominal amount Non-performing 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 of which: impaired References National GAAP compatible IFRS Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) CRR art 178; Annex V.Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) References National GAAP based on BAD Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 CRR art 178; Annex V.Part (b) CRR art 4(95); Annex V.Part (a) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Households Annex V.Part (f) Annex V.Part (f) OFF-BALANCE SHEET EXPOSURES Annex V.Part Annex V.Part 2.217EN.  L 97/ 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 References National GAAP compatible IFRS Annex V. Part 2. 238 Annex V. Part 2. 238 Annex V. Part 2. 222, 235, 237(f) IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) References National GAAP based on BAD Annex V. Part 2. 238 Annex V. Part 2. 238 Annex V. Part 2. 222, 235 Cash balances at central banks and other demand deposits BAD art 13(2); Annex V.Part , 3 Annex V.Part , 3 Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a)EN L 97/ . 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 References National GAAP compatible IFRS Annex V. Part 2. 238 Annex V. Part 2. 238 Annex V. Part 2. 222, 235, 237(f) IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) References National GAAP based on BAD Annex V. Part 2. 238 Annex V. Part 2. 238 Annex V. Part 2. 222, 235 General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b)EN.  L 97/ 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 References National GAAP compatible IFRS Annex V. Part 2. 238 Annex V. Part 2. 238 Annex V. Part 2. 222, 235, 237(f) IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) References National GAAP based on BAD Annex V. Part 2. 238 Annex V. Part 2. 238 Annex V. Part 2. 222, 235 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part (a) Annex V.Part (a) Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b)EN L 97/ . Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions 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 References National GAAP compatible IFRS Annex V. Part 2. 238 Annex V. Part 2. 238 Annex V. Part 2. 222, 235, 237(f) IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) References National GAAP based on BAD Annex V. Part 2. 238 Annex V. Part 2. 238 Annex V. Part 2. 222, 235 Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part (b) Annex V.Part (b)EN.  L 97/ Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions 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 References National GAAP compatible IFRS Annex V. Part 2. 238 Annex V. Part 2. 238 Annex V. Part 2. 222, 235, 237(f) IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) References National GAAP based on BAD Annex V. Part 2. 238 Annex V. Part 2. 238 Annex V. Part 2. 222, 235 Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c)EN L 97/ . 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 References National GAAP compatible IFRS Annex V. Part 2. 238 Annex V. Part 2. 238 Annex V. Part 2. 222, 235, 237(f) IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) References National GAAP based on BAD Annex V. Part 2. 238 Annex V. Part 2. 238 Annex V. Part 2. 222, 235 Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part (c), 234 Annex V.Part (c), 234EN.  L 97/ 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 References National GAAP compatible IFRS Annex V. Part 2. 238 Annex V. Part 2. 238 Annex V. Part 2. 222, 235, 237(f) IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) References National GAAP based on BAD Annex V. Part 2. 238 Annex V. Part 2. 238 Annex V. Part 2. 222, 235 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part DEBT INSTRUMENTS HELD FOR SALE Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part , 113 CRR Annex I; Annex V.Part (g), Part -105, 113, 116 Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Households Annex V.Part (f) Annex V.Part (f)EN L 97/ . 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 References National GAAP compatible IFRS Annex V. Part 2. 238 Annex V. Part 2. 238 Annex V. Part 2. 222, 235, 237(f) IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) References National GAAP based on BAD Annex V. Part 2. 238 Annex V. Part 2. 238 Annex V. Part 2. 222, 235 Financial guarantees given CRR Annex I; Annex V.Part (f), Part , 114 IFRS 4 Annex A; CRR Annex I; Annex V.Part (f), Part -105, 114, 116 Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Households Annex V.Part (f) Annex V.Part (f) Other Commitments given CRR Annex I; Annex V.Part (g), Part , 115 CRR Annex I; Annex V.Part (g), Part -105, 115, 116EN.  L 97/ 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 References National GAAP compatible IFRS Annex V. Part 2. 238 Annex V. Part 2. 238 Annex V. Part 2. 222, 235, 237(f) IFRS ; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) References National GAAP based on BAD Annex V. Part 2. 238 Annex V. Part 2. 238 Annex V. Part 2. 222, 235 Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Households Annex V.Part (f) Annex V.Part (f) OFF-BALANCE SHEET EXPOSURES Annex V.Part Annex V.Part 2.217EN L 97/ . 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 References National GAAP compatible IFRS Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 References National GAAP based on BAD Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Cash balances at central banks and other demand deposits BAD art 13(2); Annex V.Part , 3 Annex V.Part , 3 Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a)EN.  L 97/ 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 References National GAAP compatible IFRS Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 References National GAAP based on BAD Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b)EN L 97/ . 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 References National GAAP compatible IFRS Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 References National GAAP based on BAD Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part (a) Annex V.Part (a) Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b)EN.  L 97/ Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions 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 References National GAAP compatible IFRS Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 References National GAAP based on BAD Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part (b) Annex V.Part (b)EN L 97/ . Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions 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 References National GAAP compatible IFRS Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 References National GAAP based on BAD Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c)EN.  L 97/ 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 References National GAAP compatible IFRS Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 References National GAAP based on BAD Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part (c), 234 Annex V.Part (c), 234EN L 97/ . 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 References National GAAP compatible IFRS Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 References National GAAP based on BAD Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part DEBT INSTRUMENTS HELD FOR SALE Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part , 113 CRR Annex I; Annex V.Part (g), Part -105, 113, 116 Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Households Annex V.Part (f) Annex V.Part (f)EN.  L 97/ 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 References National GAAP compatible IFRS Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 References National GAAP based on BAD Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Financial guarantees given CRR Annex I; Annex V.Part (f), Part , 114 IFRS 4 Annex A; CRR Annex I; Annex V.Part (f), Part -105, 114, 116 Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Households Annex V.Part (f) Annex V.Part (f) Other Commitments given CRR Annex I; Annex V.Part (g), Part , 115 CRR Annex I; Annex V.Part (g), Part -105, 115, 116EN L 97/ . 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 References National GAAP compatible IFRS Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 References National GAAP based on BAD Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Households Annex V.Part (f) Annex V.Part (f) OFF-BALANCE SHEET EXPOSURES Annex V.Part Annex V.Part 2.217EN.  L 97/ 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 Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Collateral received and financial guarantees received 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 Collateral received on performing exposues Collateral received on non- performing exposues Financial guar antees received on performing exposures Financial guarantees received on non- performing exposures References National GAAP compatible IFRS IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 References National GAAP based on BAD Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Cash balances at central banks and other demand deposits BAD art 13(2); Annex V.Part , 3 Annex V.Part , 3 Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a)EN L 97/ . 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 Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Collateral received and financial guarantees received 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 Collateral received on performing exposues Collateral received on non- performing exposues Financial guar antees received on performing exposures Financial guarantees received on non- performing exposures References National GAAP compatible IFRS IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 References National GAAP based on BAD Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b)EN.  L 97/ 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 Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Collateral received and financial guarantees received 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 Collateral received on performing exposues Collateral received on non- performing exposues Financial guar antees received on performing exposures Financial guarantees received on non- performing exposures References National GAAP compatible IFRS IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 References National GAAP based on BAD Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part (a) Annex V.Part (a) Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b)EN L 97/ . Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Maximum amount of the collateral or guarantee that can be considered Annex V. Part Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Collateral received and financial guarantees received 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 Collateral received on performing exposues Collateral received on non- performing exposues Financial guar antees received on performing exposures Financial guarantees received on non- performing exposures References National GAAP compatible IFRS IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 References National GAAP based on BAD Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part (b) Annex V.Part (b)EN.  L 97/ Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Maximum amount of the collateral or guarantee that can be considered Annex V. Part Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Collateral received and financial guarantees received 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 Collateral received on performing exposues Collateral received on non- performing exposues Financial guar antees received on performing exposures Financial guarantees received on non- performing exposures References National GAAP compatible IFRS IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 References National GAAP based on BAD Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c)EN L 97/ . 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 Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Collateral received and financial guarantees received 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 Collateral received on performing exposues Collateral received on non- performing exposues Financial guar antees received on performing exposures Financial guarantees received on non- performing exposures References National GAAP compatible IFRS IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 References National GAAP based on BAD Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part (c), 234 Annex V.Part (c), 234EN.  L 97/ 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 Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Collateral received and financial guarantees received 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 Collateral received on performing exposues Collateral received on non- performing exposues Financial guar antees received on performing exposures Financial guarantees received on non- performing exposures References National GAAP compatible IFRS IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 References National GAAP based on BAD Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part DEBT INSTRUMENTS HELD FOR SALE Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part , 113 CRR Annex I; Annex V.Part (g), Part -105, 113, 116 Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Households Annex V.Part (f) Annex V.Part (f)EN L 97/ . 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 Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Collateral received and financial guarantees received 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 Collateral received on performing exposues Collateral received on non- performing exposues Financial guar antees received on performing exposures Financial guarantees received on non- performing exposures References National GAAP compatible IFRS IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 References National GAAP based on BAD Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Financial guarantees given CRR Annex I; Annex V.Part (f), Part , 114 IFRS 4 Annex A; CRR Annex I; Annex V.Part (f), Part -105, 114, 116 Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Households Annex V.Part (f) Annex V.Part (f) Other Commitments given CRR Annex I; Annex V.Part (g), Part , 115 CRR Annex I; Annex V.Part (g), Part -105, 115, 116EN.  L 97/ 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 Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Collateral received and financial guarantees received 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 Collateral received on performing exposues Collateral received on non- performing exposues Financial guar antees received on performing exposures Financial guarantees received on non- performing exposures References National GAAP compatible IFRS IFRS ; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) IFRS ; IFRS 7.35M(c); Annex V.Part , 237(e) Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 References National GAAP based on BAD Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Households Annex V.Part (f) Annex V.Part (f) OFF-BALANCE SHEET EXPOSURES Annex V.Part Annex V.Part 2.217EN L 97/ . Inflows and outflows of non-performing exposures - loans and advances by counterparty sector References National GAAP based on BAD References National GAAP compatible IFRS Gross carrying amount of loans and advances Inflows to non-performing exposures. Outflows from non- performing exposures Annex V. Part -216, 224-234, 239i-239iii, 239vi Annex V. Part -216, 224-234, 239i, 239iv- 239vi Annex V. Part -216, 224-234, 239i-239iii, 239vi Annex V. Part -216, 224-234, 239i, 239iv- 239vi Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) Of which: Commercial real estate (CRE) loans to small and medium-sized enterprises SME Art 1 2(a); Annex V.Part 2.239vii (a), 239ix SME Art 1 2(a); Annex V.Part 2.239vii (a), 239ix Of which: Commercial real estate (CRE) loans to non-financial corporations other than SMEs Annex V.Part 2.239vii (a), 239ix Annex V.Part 2.239vii (a), 239ixEN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Gross carrying amount of loans and advances Inflows to non-performing exposures. Outflows from non- performing exposures Annex V. Part -216, 224-234, 239i-239iii, 239vi Annex V. Part -216, 224-234, 239i, 239iv- 239vi Annex V. Part -216, 224-234, 239i-239iii, 239vi Annex V. Part -216, 224-234, 239i, 239iv- 239vi Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 239vii (b) Annex V.Part (a), 87, 239vii (b) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by residential immovable property Annex V.Part (a), 87, 239vii (b) Annex V.Part (a), 87, 239vii (b) Of which: Credit for consumption Annex V.Part (a), 239vii (c) Annex V.Part (a), 239vii (c) LOANS AND ADVANCES OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part Annex V.Part LOANS AND ADVANCES HELD FOR SALE Annex V.Part TOTAL INFLOWS / OUTFLOWSEN L 97/ . Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property References National GAAP based on BAD References National GAAP compatible IFRS Gross carrying amount of which: exposures with forbearance measures Performing Not past due or Past due <= 30 days Past due > 30 days <= 90 days Annex V. Part , Part , 221 Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 213-216, 223- 239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 Annex V. Part , Part , 221 Annex V. Part , Part 2. 118, 240-245, 251-255 Annex V. Part 2. 213-216, 223- 239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 Non-finan-cial corpo-rations Commercial real estate (CRE) loans to small and medium-sized enterprises SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii Commercial real estate (CRE) loans to non- financial corporations other than SMEs Annex V.Part 2.239vi (a), 239vii Annex V.Part 2.239vi (a), 239vii Loans collateralised by commercial immovable property Annex V.Part (a), 87, 239vi (b) Annex V.Part (a), 87, 239vi (b) Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viiiEN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Gross carrying amount of which: exposures with forbearance measures Performing Not past due or Past due <= 30 days Past due > 30 days <= 90 days Annex V. Part , Part , 221 Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 213-216, 223- 239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 Annex V. Part , Part , 221 Annex V. Part , Part 2. 118, 240-245, 251-255 Annex V. Part 2. 213-216, 223- 239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 Of which: Loans with LTV ratio higher than 100% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii House-holds Loans collateralised by residential immovable property Annex V.Part (a), 87, 239vi (b) Annex V.Part (a), 87, 239vi (b) Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 100% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viiiEN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Gross carrying amount Performing Non-performing of which: performing exposures with forbearance measures Unlikely to pay that are not past-due or past-due < = 90 days Past due > 90 days <= 180 days of which: Performing forborne exposures under probation reclas sified from non- performing Annex V. Part 2. 256, 259-262 Annex V. Part 2. 256(b), 261 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 256, 259-262 Annex V. Part 2. 256(b), 261 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Non-finan-cial corpo-rations Commercial real estate (CRE) loans to small and medium-sized enterprises SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii Commercial real estate (CRE) loans to non- financial corporations other than SMEs Annex V.Part 2.239vi (a), 239vii Annex V.Part 2.239vi (a), 239vii Loans collateralised by commercial immovable property Annex V.Part (a), 87, 239vi (b) Annex V.Part (a), 87, 239vi (b) Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viiiEN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Gross carrying amount Performing Non-performing of which: performing exposures with forbearance measures Unlikely to pay that are not past-due or past-due < = 90 days Past due > 90 days <= 180 days of which: Performing forborne exposures under probation reclas sified from non- performing Annex V. Part 2. 256, 259-262 Annex V. Part 2. 256(b), 261 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 256, 259-262 Annex V. Part 2. 256(b), 261 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Of which: Loans with LTV ratio higher than 100% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii House-holds Loans collateralised by residential immovable property Annex V.Part (a), 87, 239vi (b) Annex V.Part (a), 87, 239vi (b) Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 100% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viiiEN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Gross carrying amount Non-performing Past due > 180 days <= 1 year Past due > 1 year <= 2 years Past due > 2 year <= 5 years Past due > 5 year <= 7 years Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Non-finan-cial corpo-rations Commercial real estate (CRE) loans to small and medium-sized enterprises SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii Commercial real estate (CRE) loans to non- financial corporations other than SMEs Annex V.Part 2.239vi (a), 239vii Annex V.Part 2.239vi (a), 239vii Loans collateralised by commercial immovable property Annex V.Part (a), 87, 239vi (b) Annex V.Part (a), 87, 239vi (b) Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viiiEN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Gross carrying amount Non-performing Past due > 180 days <= 1 year Past due > 1 year <= 2 years Past due > 2 year <= 5 years Past due > 5 year <= 7 years Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Of which: Loans with LTV ratio higher than 100% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii House-holds Loans collateralised by residential immovable property Annex V.Part (a), 87, 239vi (b) Annex V.Part (a), 87, 239vi (b) Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 100% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viiiEN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Gross carrying amount Accumulated impairment, accumulated negative changes in fair value due to credit risk Non-performing Of which: Exposures with forbearance measures Past due > 7 years Of which: defaulted Of which: Non- performing exposures with forbearance measures Annex V. Part 2. 222, 235-236 CRR art 178; Annex V.Part (b) Annex V. Part 2. 259-263 Annex V. Part 2. 238 Annex V. Part 2. 267 Annex V. Part 2. 222, 235-236 CRR art 178; Annex V.Part (b) Annex V. Part 2. 259-263 Annex V. Part 2. 238 Annex V. Part 2. 267 Non-finan-cial corpo-rations Commercial real estate (CRE) loans to small and medium-sized enterprises SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii Commercial real estate (CRE) loans to non- financial corporations other than SMEs Annex V.Part 2.239vi (a), 239vii Annex V.Part 2.239vi (a), 239vii Loans collateralised by commercial immovable property Annex V.Part (a), 87, 239vi (b) Annex V.Part (a), 87, 239vi (b) Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viiiEN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Gross carrying amount Accumulated impairment, accumulated negative changes in fair value due to credit risk Non-performing Of which: Exposures with forbearance measures Past due > 7 years Of which: defaulted Of which: Non- performing exposures with forbearance measures Annex V. Part 2. 222, 235-236 CRR art 178; Annex V.Part (b) Annex V. Part 2. 259-263 Annex V. Part 2. 238 Annex V. Part 2. 267 Annex V. Part 2. 222, 235-236 CRR art 178; Annex V.Part (b) Annex V. Part 2. 259-263 Annex V. Part 2. 238 Annex V. Part 2. 267 Of which: Loans with LTV ratio higher than 100% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii House-holds Loans collateralised by residential immovable property Annex V.Part (a), 87, 239vi (b) Annex V.Part (a), 87, 239vi (b) Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 100% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viiiEN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Accumulated impairment, accumulated negative changes in fair value due to credit risk Performing exposures - Accumulated impairments Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Of which: Performing exposures with forbearance measures Unlikely to pay that are not past-due or past-due < = 90 days Annex V. Part 2. 238 Annex V. Part 2. 207 Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 238 Annex V. Part 2. 207 Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Non-finan-cial corpo-rations Commercial real estate (CRE) loans to small and medium-sized enterprises SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii Commercial real estate (CRE) loans to non- financial corporations other than SMEs Annex V.Part 2.239vi (a), 239vii Annex V.Part 2.239vi (a), 239vii Loans collateralised by commercial immovable property Annex V.Part (a), 87, 239vi (b) Annex V.Part (a), 87, 239vi (b) Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viiiEN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Accumulated impairment, accumulated negative changes in fair value due to credit risk Performing exposures - Accumulated impairments Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Of which: Performing exposures with forbearance measures Unlikely to pay that are not past-due or past-due < = 90 days Annex V. Part 2. 238 Annex V. Part 2. 207 Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 238 Annex V. Part 2. 207 Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Of which: Loans with LTV ratio higher than 100% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii House-holds Loans collateralised by residential immovable property Annex V.Part (a), 87, 239vi (b) Annex V.Part (a), 87, 239vi (b) Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 100% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viiiEN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Accumulated impairment, accumulated negative changes in fair value due to credit risk Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Past due > 90 days <= 180 days Past due > 180 days <= 1 year Past due > 1 year < = 2 year Past due > 2 year < = 5 year Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Non-finan-cial corpo-rations Commercial real estate (CRE) loans to small and medium-sized enterprises SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii Commercial real estate (CRE) loans to non- financial corporations other than SMEs Annex V.Part 2.239vi (a), 239vii Annex V.Part 2.239vi (a), 239vii Loans collateralised by commercial immovable property Annex V.Part (a), 87, 239vi (b) Annex V.Part (a), 87, 239vi (b) Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viiiEN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Accumulated impairment, accumulated negative changes in fair value due to credit risk Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Past due > 90 days <= 180 days Past due > 180 days <= 1 year Past due > 1 year < = 2 year Past due > 2 year < = 5 year Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Of which: Loans with LTV ratio higher than 100% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii House-holds Loans collateralised by residential immovable property Annex V.Part (a), 87, 239vi (b) Annex V.Part (a), 87, 239vi (b) Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 100% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viiiEN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Accumulated impairment, accumulated negative changes in fair value due to credit risk Maximum amount of the collateral or guarantee that can be considered Annex V. Part Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Collateral received and financial guar antees received Past due > 5 year <= 7 years Past due > 7 years Of which: Non- performing exposures with forbearance measures Collateral received on performing exposues Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 207 Annex V. Part 2. 239 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 207 Annex V. Part 2. 239 Non-finan-cial corpo-rations Commercial real estate (CRE) loans to small and medium-sized enterprises SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii Commercial real estate (CRE) loans to non- financial corporations other than SMEs Annex V.Part 2.239vi (a), 239vii Annex V.Part 2.239vi (a), 239vii Loans collateralised by commercial immovable property Annex V.Part (a), 87, 239vi (b) Annex V.Part (a), 87, 239vi (b) Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viiiEN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Accumulated impairment, accumulated negative changes in fair value due to credit risk Maximum amount of the collateral or guarantee that can be considered Annex V. Part Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Collateral received and financial guar antees received Past due > 5 year <= 7 years Past due > 7 years Of which: Non- performing exposures with forbearance measures Collateral received on performing exposues Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 207 Annex V. Part 2. 239 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 207 Annex V. Part 2. 239 Of which: Loans with LTV ratio higher than 100% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii House-holds Loans collateralised by residential immovable property Annex V.Part (a), 87, 239vi (b) Annex V.Part (a), 87, 239vi (b) Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 100% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viiiEN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on non- performing exposues Financial guarantees received on performing exposures Financial guarantees received on non- performing exposures Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Non-finan-cial corpo-rations Commercial real estate (CRE) loans to small and medium-sized enterprises SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii Commercial real estate (CRE) loans to non- financial corporations other than SMEs Annex V.Part 2.239vi (a), 239vii Annex V.Part 2.239vi (a), 239vii Loans collateralised by commercial immovable property Annex V.Part (a), 87, 239vi (b) Annex V.Part (a), 87, 239vi (b) Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viiiEN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on non- performing exposues Financial guarantees received on performing exposures Financial guarantees received on non- performing exposures Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Of which: Loans with LTV ratio higher than 100% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii House-holds Loans collateralised by residential immovable property Annex V.Part (a), 87, 239vi (b) Annex V.Part (a), 87, 239vi (b) Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii Of which: Loans with LTV ratio higher than 100% Annex V.Part (a), 87, 239vi (b), 239viii Annex V.Part (a), 87, 239vi (b), 239viii  17. NON-PERFORMING EXPOSURES (18). Information on performing and non-performing exposures () 213. For the purposes of template 18, non-performing exposures shall be exposures listed in Article 47a(3) CRR. 215. Under IFRS, for the purpose of template 18, impaired exposures shall be those that have been found credit-impaired (Stage 3). Exposures included in impairment stages other than Stage 3 and those that are purchased or originated credit-impaired shall be considered as non-performing where they meet the criteria to be considered as non-performing in accordance with Article 47a(3) CRR. 216. Exposures shall be categorised for their entire amount and without taking into account the existence of any collateral. With reference to the exposures referred to in point (a) of Article 47a(3) CRR, materiality shall be assessed in accordance with Article 178 CRR and the Commission Delegated Regulation (EU) /171 (RTS on materiality threshold for credit obligations past due).EN.  L 97/ 217. For the purpose of template 18, ‘exposures’ shall include all debt instruments (debt securities and loans and advances, including cash balances at central banks and other demand deposits) and off-balance sheet exposures, except those held for trading exposures. 218. Debt instruments shall be included in the following accounting portfolios: (a) debt instruments at cost or amortised cost; (b) debt instruments at fair value through other comprehensive income or through equity subject to impairment; and (c) debt instruments at strict LOCOM or fair value through profit or loss or through equity not subject to impairment, in accordance with the criteria of paragraph 233 of this Part. Each category shall be broken down by instrument and by counterparty. 219. Under IFRS and relevant national GAAP based on BAD, off-balance sheet exposures shall comprise the following revocable and irrevocable items: (a) loan commitments given; (b) financial guarantees given; (c) other commitments given. 220. Debt instruments classified as held for sale in accordance with IFRS 5 shall be reported separately. 221. In template 18 for debt instruments, ‘gross carrying amount’ as defined in paragraph 34of Part 1 of this Annex shall be reported. For off-balance sheet exposures, the nominal amount as defined in paragraph 118 of this Annex shall be reported. 222. For the purpose of template 18, an exposure is ‘past-due’ where it meets the criteria of paragraph 96 of this Part. For the purpose of classification of exposures as non-performing in accordance with point (a) of Article 47a(3) CRR, the counting of 90 days past due commences once the past due amount, being the sum of past due principal, interest and fees, breaches the materiality threshold as defined in paragraph 216 of this Part. If the past due part of exposures continues to be material for 90 consecutive days, the exposure should then be classified as non-performing. 223. For the purpose of template 18, ‘debtor’ shall mean an obligor within the meaning of Article 178 CRR. 226. Exposures classified as non-performing in accordance with paragraph 213 shall be categorised as either non-performing on an individual basis (‘transaction based’) or as non-performing for the overall exposure to a given debtor (‘debtor based’). For the categorisation of non-performing exposures on an individual basis or to a given debtor, the following categorisation approaches shall be used for the different types of non-performing exposures: (a) for non-performing exposures classified as defaulted in accordance with Article 178 CRR, the categori sation approach of that Article shall be applied; (b) for exposures that are classified as non-performing due to impairment under the applicable accounting framework, the recognition criteria for impairment under the applicable accounting framework shall be applied; (c) for other non-performing exposures that are neither classified as defaulted nor as impaired, the provisions of Article 178 CRR for defaulted exposures shall be applied. 227. Where an institution has on-balance sheet exposures to a debtor that are past due by more than 90 days and the gross carrying amount of the past due exposures represents more than 20 % of the gross carrying amount of all on-balance sheet exposures to that debtor, all on- and off-balance sheet exposures to that debtor shall be considered as non-performing. Where a debtor belongs to a group, the need to consider also exposures to other entities of the group as non-performing shall be assessed, except for exposures affected by isolated disputes that are unrelated to the solvency of the counterparty.EN L 97/ . 228. Exposures shall be considered to have ceased being non-performing where all of the conditions provided in Article 47a(4) CRR are met. 230. The classification of a non-performing exposure as non-current asset held for sale in accordance with IFRS 5 shall not discontinue their classification as non-performing exposure in accordance with Article 47a(5) CRR. 231. Granting forbearance measures to a non-performing exposure shall not discontinue the non-performing status of this exposure. Where exposures are non-performing with forbearance measures, as referred to in paragraph 262, those exposures shall be considered to have ceased being non-performing where all the conditions provided in Article 47a(6) CRR are met. 232. Where the conditions referred to in paragraph 231 of this Part of this Annex are not met at the end of the one year period specified in point (b) of Article 47a(6) CRR, the exposure shall continue to be identified as non-performing forborne exposure until all conditions are met. The conditions shall be assessed at least on a quarterly basis. 233. The accounting portfolios under IFRS listed in paragraph 15 of Part 1 of this Annex and under relevant national GAAP based on BAD listed in paragraph 16 of Part 1 of this Annex shall be reported as follows in template 18: (a) ‘Debt instruments at cost or at amortised cost’ shall encompass debt instruments included in any of the following: (i) ‘Financial assets at amortised cost’ (IFRS); (ii) ‘Non-trading non-derivative financial assets at a cost based method’, including debt instruments under moderate LOCOM (national GAAP based on BAD); (iii) ‘Other non-trading non-derivative financial assets’, except debt instruments measured at strict LOCOM (national GAAP based on BAD); (b) ‘Debt instruments at fair value through other comprehensive income or through equity subject to impairment’ shall encompass debt instruments included in any of the following: (i) ‘Financial assets at fair value through other comprehensive income’ (IFRS); (ii) ‘Non-trading non-derivative financial assets measured at fair value to equity’, where instruments in that measurement category can be subject to impairment in accordance with the applicable accounting framework under national GAAP based on BAD; (c) ‘Debt instruments at strict LOCOM, or at fair value through profit or loss or through equity not subject to impairment’ shall encompass debt instruments included in any of the following: (i) ‘Non-trading financial assets mandatorily at fair value through profit or loss’ (IFRS); (ii) ‘Financial assets designated at fair value through profit or loss’ (IFRS); (iii) ‘Non-trading non-derivative financial assets measured at fair value through profit or loss’ (national GAAP based on BAD); (iv) ‘Other non-trading non-derivative financial assets’ where debt instruments are measured under strict LOCOM (national GAAP based on BAD); (v) ‘Non-trading non-derivative financial assets measured at fair value through equity’, where debt instruments in that measurement category are not subject to impairment in accordance with the applicable accounting framework under GAAP based on BAD.EN.  L 97/ 234. Where IFRS or the relevant national GAAP based on BAD provide for the designation of commitments at fair value through profit and loss, the carrying amount of any asset resulting from that designation and measurement at fair value shall be reported in ‘Financial assets designated at fair value through profit or loss’ (IFRS) or ‘Non-trading non-derivative financial assets measured at fair value through profit or loss’ (national GAAP based on BAD). The carrying amount of any liability resulting from that designation shall not be reported in template 18. The notional amount of all commitments designated at fair value through profit or loss shall be reported in template 9. 234i. The following exposures shall be identified in separate rows: (a) Loans collateralised by immovable property as defined in paragraphs 86(a) and 87of this Part; (b) Credit for consumption as defined in paragraph 88(a) of this Part. 235. Past due exposures shall be reported separately within the performing and non-performing categories for their entire amount as defined in paragraph 96 of this Part. Exposures past due by more than 90 days but that are not material in accordance with Article 178 CRR shall be reported within performing exposures in ‘Past due > 30 days <= 90 days’. 236. Non-performing exposures shall be reported broken down by past due time bands. In case of application of the debtor approach for the classification of exposures as non-performing referred to in paragraph 226 of this Part of this Annex, the exposures of the debtor shall be reported in the past-due time bands of non-performing in accordance with their individual past-due status. Exposures that are not past due or are past due by 90 days or less, but are nevertheless identified as non-performing due to the likelihood of non-full repayment, shall be reported in a dedicated column. Exposures that present both past due amounts and a likelihood of non-full repayment shall be allocated by past-due time bands consistent with the number of days that they are past due. 237. The following exposures shall be identified in separate columns: (a) exposures which are considered to be impaired in accordance with the applicable accounting framework; under IFRS, the amount of credit-impaired assets (Stage 3) which does not include purchased or originated credit impaired assets, shall be reported; under national GAAP, the amount of impaired assets shall be reported; (b) exposures in respect of which a default is considered to have occurred in accordance with Article 178 CRR; (c) under IFRS, assets with significant increase in credit risk since initial recognition, but not credit- impaired (Stage 2) which do not include purchased or originated credit impaired assets; (d) under IFRS, for performing exposures, assets without significant increase in credit risk since initial recognition (Stage 1); (e) exposures which are considered as purchased or originated financial assets that are credit-impaired at initial recognition in accordance with IFRS 9 Appendix A, including any off-balance sheet exposures that are deemed credit-impaired upon their initial recognition; (f) for performing exposures, the amount of accumulated impairment for exposures past due by more than 30 days. 238. Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions shall be reported in accordance with paragraphs 11, 69 to 71, 106 and 110of this Part. 239. Information on collateral held and guarantees received on performing and non-performing exposures shall be reported separately. Amounts reported for collateral received and guarantees received shall be calculated in accordance with paragraphs 172 and 174of this Part. The sum of the amounts reported for both collateral and guarantees shall be capped at the carrying amount or nominal amount after deduction of provisions of the related exposure.EN L 97/ ..  Inflows and outflows of non-performing exposures – loans and advances by counterparty sector () 239i. Template shall provide the inflows and outflows of loans and advances, excluding loans and advances classified as trading financial assets or held for trading, that were classified into or out of the category of non-performing exposures as defined in paragraphs 213 to 239 or 260of this Part. Inflows and outflows of non-performing loans and advances shall be broken down by counterparty sector. 239ii. Inflows to the non-performing exposures category shall be reported on a cumulative basis since the beginning of the financial year. The inflow shall reflect the gross carrying amount of exposures that have become non-performing as defined in paragraphs 213 to 239 or 260 of this Part during the period, including purchased non-performing exposures. An increase in the gross carrying amount of a non- performing exposure due to accrued interest or due to an increase in the accumulated negative changes in fair value due to credit risk shall be reported as an inflow as well. 239iii. For an exposure that during the period has been reclassified multiple times from non-performing to performing or vice versa, the amount of inflows and outflows shall be identified based on a comparison between the status of the exposure (performing or non-performing) at the beginning of the financial year or at initial recognition and its status at the reporting reference date. 239iv. Outflows from the non-performing exposures category shall be reported on a cumulative basis since the beginning of the financial year. The outflow shall reflect the sum of the gross carrying amounts of exposures that cease to be non-performing during the period, and, where applicable, shall include the amount of write-offs made in the context of the partial or full derecognition of the exposure. A decrease in the gross carrying amount of a non-performing exposure due to interest paid or a decrease in the accumulated negative changes in fair value due to credit risk shall be reported as an outflow as well. 239v. An outflow shall be reported in the following cases: (a) a non-performing exposure meets the criteria for ceasing to be classified as non-performing as laid out in paragraphs 228 – 232 of this Part and is reclassified as performing not forborne or performing forborne; (b) a non-performing exposure is partially or totally repaid; in case of partial repayment, only the repaid amount shall be classified as outflow; (c) collateral is liquidated, including outflows due to other liquidation or legal procedures, such as the liquidation of assets other than collateral obtained via legal procedures, and the voluntary sale of the collateral; (d) the institution takes possession of the collateral as referred in paragraph 175 of this Part including cases of debt asset swaps, voluntary surrenders and debt equity swaps; (e) a non-performing exposure is sold; (f) the risk pertaining to a non-performing exposure is transferred and the exposure meets the criteria to be derecognised; (g) a non-performing exposure is written-off partially or totally; in case of partial write-offs, only the written-off amount shall be classified as outflow; (h) a non-performing exposure, or parts of a non-performing exposure, ceases to be non-performing for other reasons.EN.  L 97/ 239vi. The reclassification of a non-performing exposure from one accounting portfolio to another shall be reported neither as inflow nor as outflow. As an exception, the reclassification of a non-performing exposure from any accounting portfolio to ‘held for sale’ shall be reported as outflow from the original accounting portfolio and inflow to ‘held for sale’. 239vii. The following exposures shall be identified in separate rows: (a) commercial real estate (CRE) loans as defined in paragraph 239ix, broken down into CRE loans to SMEs and CRE loans to non-financial corporations other than SMEs; (b) loans collateralised by immovable property as defined in paragraphs 86(a) and 87of this Part; (c) credit for consumption as defined in paragraph 88(a) of this Part.. Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property () 239viii. Template shall present information on commercial real estate loans to non-financial corporations and on loans collateralised by commercial or residential immovable property to non-financial corporations and households respectively, broken down by loan to value ratio (LTV ratio). Loans and advances classified as held for trading, trading financial assets and debt instruments held for sale shall be excluded. 239ix. ‘Commercial real estate (CRE) loans’ shall comprise exposures as defined in section 2, chapter 1, paragraph 1 of the ESRB Recommendation on closing real estate data gaps ( 8 ). 239x. The LTV ratio shall be calculated in accordance with the method for the calculation of the ‘current loan-to- value ratio’ (LTV-C) laid down in section 2, chapter 1, paragraph 1 of the ESRB Recommendation on closing real estate data gaps. 239xi. Information on collateral received and financial guarantees received on loans shall be reported in accordance with paragraph 239of this Part. Consequently, the sum of the amounts reported for both collateral and guarantees shall be capped at the carrying amount of the related exposure.
EN  . 19. Information forborne exposures References Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 Cash balances at central banks and other demand deposits Annex V.Part , 3 Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d)EN.   References Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a)EN  . References Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 Of which: Loans collat eralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collat eralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part (a) Debt securities Annex V.Part , 44(b)EN.   References Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a)EN  . References Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a)EN.   References Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 Of which: Loans collat eralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collat eralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part (b)EN  . References Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c)EN.   References Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Of which: Loans collat eralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collat eralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b)EN  . References Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part DEBT INSTRUMENTS HELD FOR SALE Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part -105, 113, 116, 246EN.   References Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which:De faulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 Cash balances at central banks and other demand deposits Annex V.Part , 3 Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d)EN  . References Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which:De faulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a)EN.   References Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which:De faulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 Of which: Loans collat eralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collat eralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part (a) Debt securities Annex V.Part , 44(b)EN  . References Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which:De faulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a)EN.   References Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which:De faulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a)EN  . References Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which:De faulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 Of which: Loans collat eralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collat eralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part (b)EN.   References Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which:De faulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c)EN  . References Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which:De faulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Of which: Loans collat eralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collat eralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b)EN.   References Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifi cations in their terms and conditions Refinancing of which:De faulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part DEBT INSTRUMENTS HELD FOR SALE Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part -105, 113, 116, 246EN  . References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifi cations in their terms and conditions Refinancing Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 Cash balances at central banks and other demand deposits Annex V.Part , 3 Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d)EN.   References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifi cations in their terms and conditions Refinancing Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a)EN  . References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifi cations in their terms and conditions Refinancing Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 Of which: Loans collat eralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collat eralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part (a) Debt securities Annex V.Part , 44(b)EN.   References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifi cations in their terms and conditions Refinancing Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a)EN  . References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifi cations in their terms and conditions Refinancing Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a)EN.   References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifi cations in their terms and conditions Refinancing Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 Of which: Loans collat eralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collat eralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part (b)EN  . References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifi cations in their terms and conditions Refinancing Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c)EN.   References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifi cations in their terms and conditions Refinancing Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Of which: Loans collat eralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collat eralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b)EN  . References Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifi cations in their terms and conditions Refinancing Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part DEBT INSTRUMENTS HELD FOR SALE Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part -105, 113, 116, 246EN.   References Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financialguarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financialguarantees received on non-performing exposures with forbearance measures Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Cash balances at central banks and other demand deposits Annex V.Part , 3 Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d)EN  . References Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financialguarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financialguarantees received on non-performing exposures with forbearance measures Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a)EN.   References Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financialguarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financialguarantees received on non-performing exposures with forbearance measures Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Of which: Loans collat eralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collat eralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part (a) Debt securities Annex V.Part , 44(b)EN  . References Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financialguarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financialguarantees received on non-performing exposures with forbearance measures Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a)EN.   References Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financialguarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financialguarantees received on non-performing exposures with forbearance measures Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a)EN  . References Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financialguarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financialguarantees received on non-performing exposures with forbearance measures Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Of which: Loans collat eralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collat eralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part (b)EN.   References Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financialguarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financialguarantees received on non-performing exposures with forbearance measures Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c)EN  . References Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financialguarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financialguarantees received on non-performing exposures with forbearance measures Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) Of which: Loans collat eralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Of which: Loans collat eralised by residential immovable property Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b)EN.   References Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financialguarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financialguarantees received on non-performing exposures with forbearance measures Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part DEBT INSTRUMENTS HELD FOR SALE Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part -105, 113, 116, 246EN L 97/ . 19. Information forborne exposures Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing References National GAAP compatible IFRS CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 References National GAAP based on BAD CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-255 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 Cash balances at central banks and other demand deposits BAD art 13(2); Annex V.Part , 3 Annex V.Part , 3 Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d)EN.  L 97/ Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing References National GAAP compatible IFRS CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 References National GAAP based on BAD CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-255 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)EN L 97/ . Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing References National GAAP compatible IFRS CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 References National GAAP based on BAD CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-255 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by resi dential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part (a) Annex V.Part (a) Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b)EN.  L 97/ Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing References National GAAP compatible IFRS CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 References National GAAP based on BAD CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-255 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b)EN L 97/ . Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing References National GAAP compatible IFRS CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 References National GAAP based on BAD CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-255 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by resi dential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a)EN.  L 97/ Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing References National GAAP compatible IFRS CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 References National GAAP based on BAD CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-255 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part (b) Annex V.Part (b) Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d)EN L 97/ . Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing References National GAAP compatible IFRS CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 References National GAAP based on BAD CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-255 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)EN.  L 97/ Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing References National GAAP compatible IFRS CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 References National GAAP based on BAD CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-255 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by resi dential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part Annex V.Part 2.249EN L 97/ . Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing References National GAAP compatible IFRS CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 References National GAAP based on BAD CRR Art. 47b (1), (2); Annex V. Part , Part 2. 118, 240-245, 251-255 Annex V. Part 2. 256, 259-261 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR Art. 47a (7); Annex V. Part 2. 256, 261 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part Annex V.Part DEBT INSTRUMENTS HELD FOR SALE Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part , 113, 246 CRR Annex I; Annex V.Part (g), Part -105, 113, 116, 246EN.  L 97/ Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Defaulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance References National GAAP compatible IFRS Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 References National GAAP based on BAD Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR art 178; Annex V. Part (b) CRR art 4(95); Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 Cash balances at central banks and other demand deposits BAD art 13(2); Annex V.Part , 3 Annex V.Part , 3 Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d)EN L 97/ . Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Defaulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance References National GAAP compatible IFRS Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 References National GAAP based on BAD Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR art 178; Annex V. Part (b) CRR art 4(95); Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)EN.  L 97/ Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Defaulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance References National GAAP compatible IFRS Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 References National GAAP based on BAD Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR art 178; Annex V. Part (b) CRR art 4(95); Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by resi dential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part (a) Annex V.Part (a) Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b)EN L 97/ . Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Defaulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance References National GAAP compatible IFRS Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 References National GAAP based on BAD Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR art 178; Annex V. Part (b) CRR art 4(95); Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b)EN.  L 97/ Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Defaulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance References National GAAP compatible IFRS Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 References National GAAP based on BAD Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR art 178; Annex V. Part (b) CRR art 4(95); Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by resi dential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a)EN L 97/ . Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Defaulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance References National GAAP compatible IFRS Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 References National GAAP based on BAD Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR art 178; Annex V. Part (b) CRR art 4(95); Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part (b) Annex V.Part (b) Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d)EN.  L 97/ Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Defaulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance References National GAAP compatible IFRS Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 References National GAAP based on BAD Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR art 178; Annex V. Part (b) CRR art 4(95); Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)EN L 97/ . Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Defaulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance References National GAAP compatible IFRS Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 References National GAAP based on BAD Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR art 178; Annex V. Part (b) CRR art 4(95); Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by resi dential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part Annex V.Part 2.249EN.  L 97/ Gross carrying amount / nominal amount of exposures with forbearance measures Non-performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Defaulted of which: Impaired of which: Forbearance of exposures non- performing prior to forbearance References National GAAP compatible IFRS Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265- 266 CRR art 178; Annex V. Part (b) IFRS ; IFRS 9.Appendix A; Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 References National GAAP based on BAD Annex V. Part 2. 259-263 CRR Art. 47b (1); Annex V. Part , 266 CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 CRR art 178; Annex V. Part (b) CRR art 4(95); Annex V.Part (a) CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part Annex V.Part DEBT INSTRUMENTS HELD FOR SALE Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part , 113, 246 CRR Annex I; Annex V.Part (g), Part -105, 113, 116, 246EN L 97/ . Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifications in their terms and conditions Refinancing References National GAAP compatible IFRS Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 References National GAAP based on BAD Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 267 Cash balances at central banks and other demand deposits BAD art 13(2); Annex V.Part , 3 Annex V.Part , 3 Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d)EN.  L 97/ Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifications in their terms and conditions Refinancing References National GAAP compatible IFRS Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 References National GAAP based on BAD Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 267 Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)EN L 97/ . Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifications in their terms and conditions Refinancing References National GAAP compatible IFRS Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 References National GAAP based on BAD Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 267 Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by resi dential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part (a) Annex V.Part (a) Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b)EN.  L 97/ Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifications in their terms and conditions Refinancing References National GAAP compatible IFRS Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 References National GAAP based on BAD Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 267 Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b)EN L 97/ . Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifications in their terms and conditions Refinancing References National GAAP compatible IFRS Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 References National GAAP based on BAD Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 267 Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by resi dential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a)EN.  L 97/ Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifications in their terms and conditions Refinancing References National GAAP compatible IFRS Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 References National GAAP based on BAD Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 267 Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part (b) Annex V.Part (b) Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d)EN L 97/ . Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifications in their terms and conditions Refinancing References National GAAP compatible IFRS Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 References National GAAP based on BAD Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 267 Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)EN.  L 97/ Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifications in their terms and conditions Refinancing References National GAAP compatible IFRS Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 References National GAAP based on BAD Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 267 Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by resi dential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part Annex V.Part 2.249EN L 97/ . Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Instruments with modifications in their terms and conditions Refinancing References National GAAP compatible IFRS Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 References National GAAP based on BAD Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 CRR Art. 47b (1); Annex V. Part 2. 240, 267 CRR Art. 47b (1); Annex V. Part 2. 240, 267 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part Annex V.Part DEBT INSTRUMENTS HELD FOR SALE Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part , 113, 246 CRR Annex I; Annex V.Part (g), Part -105, 113, 116, 246EN.  L 97/ Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financial guarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financial guarantees received on non-performing exposures with forbearance measures References National GAAP compatible IFRS Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 References National GAAP based on BAD Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Cash balances at central banks and other demand deposits BAD art 13(2); Annex V.Part , 3 Annex V.Part , 3 Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d)EN L 97/ . Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financial guarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financial guarantees received on non-performing exposures with forbearance measures References National GAAP compatible IFRS Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 References National GAAP based on BAD Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)EN.  L 97/ Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financial guarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financial guarantees received on non-performing exposures with forbearance measures References National GAAP compatible IFRS Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 References National GAAP based on BAD Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by resi dential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part (a) Annex V.Part (a) Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b)EN L 97/ . Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financial guarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financial guarantees received on non-performing exposures with forbearance measures References National GAAP compatible IFRS Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 References National GAAP based on BAD Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b)EN.  L 97/ Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financial guarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financial guarantees received on non-performing exposures with forbearance measures References National GAAP compatible IFRS Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 References National GAAP based on BAD Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by resi dential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a)EN L 97/ . Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financial guarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financial guarantees received on non-performing exposures with forbearance measures References National GAAP compatible IFRS Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 References National GAAP based on BAD Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part (b) Annex V.Part (b) Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d)EN.  L 97/ Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financial guarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financial guarantees received on non-performing exposures with forbearance measures References National GAAP compatible IFRS Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 References National GAAP based on BAD Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)EN L 97/ . Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financial guarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financial guarantees received on non-performing exposures with forbearance measures References National GAAP compatible IFRS Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 References National GAAP based on BAD Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Of which: Loans collateralised by commercial immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Households Annex V.Part (f) Annex V.Part (f) Of which: Loans collateralised by resi dential immovable property Annex V.Part (a), 87, 234i (a) Annex V.Part (a), 87, 234i (a) Of which: Credit for consumption Annex V.Part (a), 234i (b) Annex V.Part (a), 234i (b) DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part Annex V.Part 2.249EN.  L 97/ Maximum amount of the collateral or guarantee that can be considered Annex V. Part Collateral received and financial guarantees received Collateral received on exposures with forbearance measures Financial guarantees received on exposures with forbearance measures Of which: Collateral received on non-performing exposures with forbearance measures Of which: Financial guarantees received on non-performing exposures with forbearance measures References National GAAP compatible IFRS Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 References National GAAP based on BAD Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part Annex V.Part DEBT INSTRUMENTS HELD FOR SALE Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part , 113, 246 CRR Annex I; Annex V.Part (g), Part -105, 113, 116, 246  18. FORBORNE EXPOSURES (19) 240. For the purpose of template 19, forborne exposures shall be debt contracts in respect of which forbearance measures as defined in Article 47b(1) and (2) CRR have been applied. 243. Forbearance measures also include the exercise of clauses which, where used at the discretion of the debtor, enable the debtor to change the terms of the contract (‘embedded forbearance clauses’) and which shall be treated as a concession where the institution approves executing those clauses and concludes that the debtor is experiencing financial difficulties. 244. For the purposes of Annexes III and IV as well as this Annex, ‘refinancing’ shall mean the use of debt contracts to ensure the total or partial payment of other debt contracts the terms of which the debtor is unable to comply with. 245. For the purpose of template 19, ‘debtor’ means an obligor within the meaning of Article 47b(4) CRR. 246. For the purpose of template 19, ‘debt’ shall include loans and advances (including also cash balances at central banks and other demand deposits), debt securities and revocable and irrevocable loan commitments given, including those loan commitments that are designated at fair value through profit and loss that are assets at the reporting date. ‘Debt’ shall exclude exposures held for trading. 247. ‘Debt’ shall also include loans and advances and debt securities classified as non-current assets and disposal groups classified as held for sale in accordance with IFRS 5.EN L 97/ . ( 8 ) Recommendation of the European Systemic Risk Board of 31 October on closing real estate data gaps (ESRB//14), OJ C 31,. , p. 1. 248. For the purposes of template 19, ‘exposure’ shall have the same meaning as ‘debt’ in paragraphs 246 and 247 of this Part. 249. The accounting portfolios under IFRS listed in paragraph 15 of Part 1 of this Annex and under relevant national GAAP based on BAD listed in paragraph 16 of Part 1 of this Annex shall be reported in template 19 in accordance with paragraph 233 of this Part. 250. For the purposes of template 19, ‘institution’ shall mean the institution, which applied the forbearance measures. 251. In template 19 for ‘debt’, the ‘gross carrying amount’ shall be reported in accordance with paragraph 34 of Part 1 of this Annex. For loan commitments given which are off-balance sheet exposures, the nominal amount as defined in paragraph 118 of this Part of this Annex shall be reported. 252. Exposures shall be regarded as forborne where a concession has been made in accordance with Article 47b(1) CRR, irrespective of whether any amount is past due or of the classification of the exposures as impaired in accordance with the applicable accounting framework or as defaulted in accordance with Article 178 CRR. Exposures shall not be treated as forborne where the debtor is not in financial difficulties. Under IFRS, modified financial assets (IFRS and Appendix A) shall be treated as forborne where a concession as defined in Article 47b(1) CRR has been made, regardless of the incidence of the modification on the change in the credit risk of the financial asset since initial recog nition. 254. There is a rebuttable presumption that forbearance has taken place in any of the circumstances listed in Article 47b(3) CRR. 255. Financial difficulties shall be assessed at debtor level as referred to in paragraph 245. Only exposures to which forbearance measures have been applied shall be identified as forborne exposures. 256. Forborne exposures shall be included in the non-performing exposures category or the performing exposures category in accordance with paragraphs 213 to 239 and 260 of this Part. The classification as forborne exposure shall be discontinued where all of the conditions provided in Article 47a(7) CRR are met. 257. Where the conditions referred to in Article 47a(7) CRR are not met at the end of the probation period, the exposure shall continue to be identified as performing forborne under probation until all the conditions are met. The conditions shall be assessed at least on a quarterly basis. 258. Forborne exposures, which are classified as non-current assets held for sale in accordance with IFRS 5, shall continue to be classified as forborne exposures. 259. A forborne exposure may be considered as performing from the date the forbearance measures were applied where both of the following conditions are met: (a) that extension has not led the exposure to be classified as non-performing; (b) the exposure was not considered to be a non-performing exposure at the date the forbearance measures were extended. 260. Where additional forbearance measures are applied to a performing forborne exposure under probation that has been reclassified out of non-performing category or the forborne exposure under probation reclassified out of non-performing category becomes more than 30 days past due, the exposure shall be classified as non-performing in accordance with point (c) of Article 47a(3) CRR.EN.  L 97/ 261. ‘Performing exposures with forbearance measures’ (performing forborne exposures) shall comprise forborne exposures that do not meet the criteria to be considered as non-performing and that are included in the performing exposures category. Performing forborne exposures shall be under probation until all the criteria laid down in Article 47a(7) CRR, including where paragraph 259 of this Part applies, are met. Performing forborne exposures under probation that have been reclassified out of the non-performing forborne exposures category shall be reported separately within the performing exposures with forbearance measures in the column ‘of which: Performing forborne exposures under probation reclassified from non-performing’. 262. ‘Non-performing exposures with forbearance measures’ (non-performing forborne exposures) shall comprise forborne exposures that meet the criteria to be considered as non-performing and that are included in the non-performing exposures category. Those non-performing forborne exposures shall include the following: (a) exposures which have become non-performing due to the application of forbearance measures; (b) exposures which were non-performing prior to the extension of forbearance measures; (c) forborne exposures which have been reclassified from the performing category, including exposures reclassified in application of paragraph 260. 263. Where forbearance measures are extended to exposures which were non-performing prior to the extension of forbearance measures, the amount of those forborne exposures shall be separately identified in the column ‘of which: forbearance of exposures non-performing prior to forbearance measures’. 264. The following non-performing exposures with forbearance measures shall be identified in separate columns: (a) exposures which are considered, in accordance with the applicable accounting framework, to be impaired. Under IFRS, the amount of credit-impaired assets (Stage 3) and the amount of purchased or originated credit-impaired financial assets where they are considered as non-performing in accordance with paragraph 215 of this Part shall be reported in this column; (b) exposures in respect of which a default is considered to have occurred in accordance with Article 178 CRR. 265. The column ‘Refinancing’ shall comprise the gross carrying amount of the new contract (‘refinancing debt’) granted as part of a refinancing transaction which qualifies as a forbearance measure, as well as the gross carrying amount of the old re-paid contract that is still outstanding. 266. Forborne exposures combining modifications and refinancing shall be allocated to the column ‘Instruments with modifications of the terms and conditions’ or the column ‘Refinancing’, depending on the measure that has the most impact on cash flows. Refinancing by a pool of banks shall be reported in the column ‘Refinancing’ for the total amount of refinancing debt provided by or refinanced debt still outstanding at the reporting institution. Repackaging of several debts into a new debt shall be reported as a modification, unless there is also a refinancing transaction that has a larger impact on cash flows. Where forbearance through modification of the terms and conditions of a troubled exposure leads to that exposure’s derecognition and to the recognition of a new exposure, that new exposure shall be treated as forborne debt. 267. Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions shall be reported in accordance with paragraphs 11, 69 to 71, 106 and 110 of this Part.EN L 97/ . 268. Collateral and guarantees received on exposures with forbearance measures shall be reported for all exposures with forbearance measures, regardless of their performing or non-performing status. In addition, collateral and financial guarantees received on non-performing exposures with forbearance measures shall be shown separately. Amounts reported for collateral received and guarantees received shall be calculated in accordance with paragraphs 172 and 174 of this Part. The sum of the amounts reported for both collateral and guarantees shall be capped at the carrying amount of the related on- balance sheet exposure or nominal amount after deduction of provisions of the related off-balance sheet exposure.