EN.   12. Movements in allowances and provisions for credit losses Movements in allowances and provisions for credit losses References Opening balance Increases due to origina- tion and acquisition Decreases due to dere- cognition Changes due to change in credit risk (net) Changes due to modifi- cations without derecog- nition (net) Changes due to update in the institution's metho- dology for estimation (net) IFRS 7.35I; Annex V.Part , 164(b) IFRS 7.35I; Annex V.Part , 164(b) IFRS 7.35I; IFRS 7.35B(b); Annex V.Part -162 IFRS 7.35I; IFRS 7.35J; IFRS , B5., B5.; Annex V.Part (c) IFRS 7.35I; IFRS 7.35B(b); Annex V.Part Allowances for financial assets without increase in credit risk since initial recognition (Stage 1) IFRS 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 Opening balance Increases due to origina- tion and acquisition Decreases due to dere- cognition Changes due to change in credit risk (net) Changes due to modifi- cations without derecog- nition (net) Changes due to update in the institution's metho- dology for estimation (net) IFRS 7.35I; Annex V.Part , 164(b) IFRS 7.35I; Annex V.Part , 164(b) IFRS 7.35I; IFRS 7.35B(b); Annex V.Part -162 IFRS 7.35I; IFRS 7.35J; IFRS , B5., B5.; Annex V.Part (c) IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 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) of which: collectively measured allowances IFRS 9.B5. - B5.; Annex V.Part of which: individually measured allowances IFRS 9.B5. - B5.; Annex V.Part Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) IFRS Cash balances at central banks and other demand deposits Annex V.Part , 3EN.   References Opening balance Increases due to origina- tion and acquisition Decreases due to dere- cognition Changes due to change in credit risk (net) Changes due to modifi- cations without derecog- nition (net) Changes due to update in the institution's metho- dology for estimation (net) IFRS 7.35I; Annex V.Part , 164(b) IFRS 7.35I; Annex V.Part , 164(b) IFRS 7.35I; IFRS 7.35B(b); Annex V.Part -162 IFRS 7.35I; IFRS 7.35J; IFRS , B5., B5.; Annex V.Part (c) IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 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)EN  . References Opening balance Increases due to origina- tion and acquisition Decreases due to dere- cognition Changes due to change in credit risk (net) Changes due to modifi- cations without derecog- nition (net) Changes due to update in the institution's metho- dology for estimation (net) IFRS 7.35I; Annex V.Part , 164(b) IFRS 7.35I; Annex V.Part , 164(b) IFRS 7.35I; IFRS 7.35B(b); Annex V.Part -162 IFRS 7.35I; IFRS 7.35J; IFRS , B5., B5.; Annex V.Part (c) IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 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) of which: collectively measured allowances IFRS 9.B5. - B5.; Annex V.Part of which: individually measured allowances IFRS 9.B5. - B5.; Annex V.Part of which: non-performing Annex V.Part - 232 Allowances for credit-impaired debt instruments (Stage 3) IFRS , 9. Appendix A Cash balances at central banks and other demand deposits Annex V.Part , 3EN.   References Opening balance Increases due to origina- tion and acquisition Decreases due to dere- cognition Changes due to change in credit risk (net) Changes due to modifi- cations without derecog- nition (net) Changes due to update in the institution's metho- dology for estimation (net) IFRS 7.35I; Annex V.Part , 164(b) IFRS 7.35I; Annex V.Part , 164(b) IFRS 7.35I; IFRS 7.35B(b); Annex V.Part -162 IFRS 7.35I; IFRS 7.35J; IFRS , B5., B5.; Annex V.Part (c) IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 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 Opening balance Increases due to origina- tion and acquisition Decreases due to dere- cognition Changes due to change in credit risk (net) Changes due to modifi- cations without derecog- nition (net) Changes due to update in the institution's metho- dology for estimation (net) IFRS 7.35I; Annex V.Part , 164(b) IFRS 7.35I; Annex V.Part , 164(b) IFRS 7.35I; IFRS 7.35B(b); Annex V.Part -162 IFRS 7.35I; IFRS 7.35J; IFRS , B5., B5.; Annex V.Part (c) IFRS 7.35I; IFRS 7.35B(b); Annex V.Part Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) of which: collectively measured allowances IFRS 9.B5. - B5.; Annex V.Part of which: individually measured allowances IFRS 9.B5. - B5.; Annex V.Part Allowances for purchased or originated credit- impaired financial assets Annex V.Part 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 Opening balance Increases due to origina- tion and acquisition Decreases due to dere- cognition Changes due to change in credit risk (net) Changes due to modifi- cations without derecog- nition (net) Changes due to update in the institution's metho- dology for estimation (net) IFRS 7.35I; Annex V.Part , 164(b) IFRS 7.35I; Annex V.Part , 164(b) IFRS 7.35I; IFRS 7.35B(b); Annex V.Part -162 IFRS 7.35I; IFRS 7.35J; IFRS , B5., B5.; Annex V.Part (c) IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 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) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) of which: collectively measured allowances IFRS 9.B5. - B5.; Annex V.Part 2.158EN  . References Opening balance Increases due to origina- tion and acquisition Decreases due to dere- cognition Changes due to change in credit risk (net) Changes due to modifi- cations without derecog- nition (net) Changes due to update in the institution's metho- dology for estimation (net) IFRS 7.35I; Annex V.Part , 164(b) IFRS 7.35I; Annex V.Part , 164(b) IFRS 7.35I; IFRS 7.35B(b); Annex V.Part -162 IFRS 7.35I; IFRS 7.35J; IFRS , B5., B5.; Annex V.Part (c) IFRS 7.35I; IFRS 7.35B(b); Annex V.Part of which: individually measured allowances IFRS 9.B5. - B5.; Annex V.Part Total allowance for debt instruments IFRS 7.B8E Commitments and financial guarantees given (Stage 1) IFRS |(g); (c); , B2.5; Annex V.Part Commitments and financial guarantees given (Stage 2) IFRS |(g); (c); , B2.5; Annex V.Part of which: non-performing Annex V.Part Commitments and financial guarantees given (Stage 3) IFRS |(g); (c); , B2.5; Annex V.Part Commitments and financial guarantees given (Purchased or originated credit-impaired) Annex V.Part Total provisions on commitments and financial guarantees given IFRS 7.B8E; Annex V.Part 2.157EN.   References Decrease in allowance account due to write-offs Other adjustments Closing balance Recoveries of previously written-off amounts re- corded directly to the statement of profit or loss Amounts written-off di- rectly to the statement of profit or loss Gains or losses on dere- cognition of debt instru- ments IFRS 7.35I; IFRS ;IFRS 7.35L; Annex V.Part , 74, 164(a), 165 IFRS 7.35I; IFRS 7.35B(b); Annex V.Part IFRS ; Annex V.Part Annex V.Part 2.166i Allowances for financial assets without increase in credit risk since initial recognition (Stage 1) IFRS 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 Decrease in allowance account due to write-offs Other adjustments Closing balance Recoveries of previously written-off amounts re- corded directly to the statement of profit or loss Amounts written-off di- rectly to the statement of profit or loss Gains or losses on dere- cognition of debt instru- ments IFRS 7.35I; IFRS ;IFRS 7.35L; Annex V.Part , 74, 164(a), 165 IFRS 7.35I; IFRS 7.35B(b); Annex V.Part IFRS ; Annex V.Part Annex V.Part 2.166i 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) of which: collectively measured allowances IFRS 9.B5. - B5.; Annex V.Part of which: individually measured allowances IFRS 9.B5. - B5.; Annex V.Part Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) IFRS Cash balances at central banks and other demand deposits Annex V.Part , 3EN.   References Decrease in allowance account due to write-offs Other adjustments Closing balance Recoveries of previously written-off amounts re- corded directly to the statement of profit or loss Amounts written-off di- rectly to the statement of profit or loss Gains or losses on dere- cognition of debt instru- ments IFRS 7.35I; IFRS ;IFRS 7.35L; Annex V.Part , 74, 164(a), 165 IFRS 7.35I; IFRS 7.35B(b); Annex V.Part IFRS ; Annex V.Part Annex V.Part 2.166i 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)EN  . References Decrease in allowance account due to write-offs Other adjustments Closing balance Recoveries of previously written-off amounts re- corded directly to the statement of profit or loss Amounts written-off di- rectly to the statement of profit or loss Gains or losses on dere- cognition of debt instru- ments IFRS 7.35I; IFRS ;IFRS 7.35L; Annex V.Part , 74, 164(a), 165 IFRS 7.35I; IFRS 7.35B(b); Annex V.Part IFRS ; Annex V.Part Annex V.Part 2.166i 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) of which: collectively measured allowances IFRS 9.B5. - B5.; Annex V.Part of which: individually measured allowances IFRS 9.B5. - B5.; Annex V.Part of which: non-performing Annex V.Part - 232 Allowances for credit-impaired debt instruments (Stage 3) IFRS , 9. Appendix A Cash balances at central banks and other demand deposits Annex V.Part , 3EN.   References Decrease in allowance account due to write-offs Other adjustments Closing balance Recoveries of previously written-off amounts re- corded directly to the statement of profit or loss Amounts written-off di- rectly to the statement of profit or loss Gains or losses on dere- cognition of debt instru- ments IFRS 7.35I; IFRS ;IFRS 7.35L; Annex V.Part , 74, 164(a), 165 IFRS 7.35I; IFRS 7.35B(b); Annex V.Part IFRS ; Annex V.Part Annex V.Part 2.166i 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 Decrease in allowance account due to write-offs Other adjustments Closing balance Recoveries of previously written-off amounts re- corded directly to the statement of profit or loss Amounts written-off di- rectly to the statement of profit or loss Gains or losses on dere- cognition of debt instru- ments IFRS 7.35I; IFRS ;IFRS 7.35L; Annex V.Part , 74, 164(a), 165 IFRS 7.35I; IFRS 7.35B(b); Annex V.Part IFRS ; Annex V.Part Annex V.Part 2.166i Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) of which: collectively measured allowances IFRS 9.B5. - B5.; Annex V.Part of which: individually measured allowances IFRS 9.B5. - B5.; Annex V.Part Allowances for purchased or originated credit- impaired financial assets Annex V.Part 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 Decrease in allowance account due to write-offs Other adjustments Closing balance Recoveries of previously written-off amounts re- corded directly to the statement of profit or loss Amounts written-off di- rectly to the statement of profit or loss Gains or losses on dere- cognition of debt instru- ments IFRS 7.35I; IFRS ;IFRS 7.35L; Annex V.Part , 74, 164(a), 165 IFRS 7.35I; IFRS 7.35B(b); Annex V.Part IFRS ; Annex V.Part Annex V.Part 2.166i 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) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) of which: collectively measured allowances IFRS 9.B5. - B5.; Annex V.Part 2.158EN  . References Decrease in allowance account due to write-offs Other adjustments Closing balance Recoveries of previously written-off amounts re- corded directly to the statement of profit or loss Amounts written-off di- rectly to the statement of profit or loss Gains or losses on dere- cognition of debt instru- ments IFRS 7.35I; IFRS ;IFRS 7.35L; Annex V.Part , 74, 164(a), 165 IFRS 7.35I; IFRS 7.35B(b); Annex V.Part IFRS ; Annex V.Part Annex V.Part 2.166i of which: individually measured allowances IFRS 9.B5. - B5.; Annex V.Part Total allowance for debt instruments IFRS 7.B8E Commitments and financial guarantees given (Stage 1) IFRS |(g); (c); , B2.5; Annex V.Part Commitments and financial guarantees given (Stage 2) IFRS |(g); (c); , B2.5; Annex V.Part of which: non-performing Annex V.Part Commitments and financial guarantees given (Stage 3) IFRS |(g); (c); , B2.5; Annex V.Part Commitments and financial guarantees given (Purchased or originated credit-impaired) Annex V.Part Total provisions on commitments and financial guarantees given IFRS 7.B8E; Annex V.Part 2.157EN.   Transfers between impairment stages (gross basis presentation) References Gross carrying amount / nominal amount Annex V.Part , Part , 167, 170 Transfers between Stage 1 and Stage 2 Transfers between Stage 2 and Stage 3 Transfers between Stage 1 and Stage 3 To Stage 2 from Stage 1 To Stage 1 from Stage 2 To Stage 3 from Stage 2 To Stage 2 from Stage 3 To Stage 3 from Stage 1 To Stage 1 from Stage 3 Annex V.Part -169 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 Annex V.Part , Part , 167, 170 Transfers between Stage 1 and Stage 2 Transfers between Stage 2 and Stage 3 Transfers between Stage 1 and Stage 3 To Stage 2 from Stage 1 To Stage 1 from Stage 2 To Stage 3 from Stage 2 To Stage 2 from Stage 3 To Stage 3 from Stage 1 To Stage 1 from Stage 3 Annex V.Part -169 Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) Total debt instruments Commitments and financial guarantees given IFRS |(g); (c); , ,. 5EN.   12. Movements in allowances and provisions for credit losses Movements in allowances for credit losses and impairment of equity instruments under national GAAP References National GAAP based on BAD CRR article 442(i); Annex V.Part Opening balance Increases due to amounts set aside for estimated loan losses during the period Decreases due to amounts reversed for estimated loan losses during the period Decrease in allowance account due to write-offs Transfers between allowances Annex V.Part Annex V.Part Equity instruments ECB//33 Annex 2.Part -5 Specific allowances for credit risk CRR art 428 (g)(ii) Cash balances at central banks and other demand deposits BAD art 13(2); 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) Central banks Annex V.Part (a) General governments Annex V.Part (b)EN  . References National GAAP based on BAD CRR article 442(i); Annex V.Part Opening balance Increases due to amounts set aside for estimated loan losses during the period Decreases due to amounts reversed for estimated loan losses during the period Decrease in allowance account due to write-offs Transfers between allowances Annex V.Part Annex V.Part 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) General allowances for credit risk CRR art 4(1)(95) Cash balances at central banks and other demand deposits BAD art 13(2); Annex V.Part , 3 Debt securities Annex V.Part Loans and advances Annex V.Part General allowance for banking risks BAD art ; CRR art 4(95) Cash balances at central banks and other demand deposits BAD art 13(2); Annex V.Part , 3 Debt securities Annex V.Part Loans and advances Annex V.Part TotalEN.   References National GAAP based on BAD CRR article 442(i); Annex V.Part Other adjustments Closing balance Recoveries recorded directly to the statement of profit or loss Value adjustments recorded directly to the statement of profit or loss Amounts written-off directly to the statement of profit or loss Annex V.Part Annex V.Part Equity instruments ECB//33 Annex 2.Part -5 Specific allowances for credit risk CRR art 428 (g)(ii) Cash balances at central banks and other demand deposits BAD art 13(2); 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) Central banks Annex V.Part (a) General governments Annex V.Part (b)EN  . References National GAAP based on BAD CRR article 442(i); Annex V.Part Other adjustments Closing balance Recoveries recorded directly to the statement of profit or loss Value adjustments recorded directly to the statement of profit or loss Amounts written-off directly to the statement of profit or loss Annex V.Part Annex V.Part 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) General allowances for credit risk CRR art 4(1)(95) Cash balances at central banks and other demand deposits BAD art 13(2); Annex V.Part , 3 Debt securities Annex V.Part Loans and advances Annex V.Part General allowance for banking risks BAD art ; CRR art 4(95) Cash balances at central banks and other demand deposits BAD art 13(2); Annex V.Part , 3 Debt securities Annex V.Part Loans and advances Annex V.Part TotalEN.   Movements in allowances and provisions for credit losses References National GAAP compatible IFRS Opening balance Increases due to origination and acquisition Decreases due to derecogni- tion Changes due to change in credit risk (net) Changes due to modifica- tions without derecognition (net) Changes due to update in the institution's methodology for estimation (net) IFRS 7.35I; Annex V.Part , 164(b) IFRS 7.35I; Annex V.Part , 164(b) IFRS 7.35I; IFRS 7.35B(b); Annex V.Part - 162 IFRS 7.35I; IFRS 7.35J; IFRS , B5., B5.; Annex V.Part (c) IFRS 7.35I; IFRS 7.35B(b); Annex V.Part Allowances for financial assets without increase in credit risk since initial recognition (Stage 1) IFRS 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) Central banks Annex V.Part (a) General governments Annex V.Part (b)EN  . References National GAAP compatible IFRS Opening balance Increases due to origination and acquisition Decreases due to derecogni- tion Changes due to change in credit risk (net) Changes due to modifica- tions without derecognition (net) Changes due to update in the institution's methodology for estimation (net) IFRS 7.35I; Annex V.Part , 164(b) IFRS 7.35I; Annex V.Part , 164(b) IFRS 7.35I; IFRS 7.35B(b); Annex V.Part - 162 IFRS 7.35I; IFRS 7.35J; IFRS , B5., B5.; Annex V.Part (c) IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 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) of which: collectively measured allowances IFRS 9.B5. - B5.; Annex V.Part of which: individually measured allowances IFRS 9.B5. - B5.; Annex V.Part Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) IFRS 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)EN.   References National GAAP compatible IFRS Opening balance Increases due to origination and acquisition Decreases due to derecogni- tion Changes due to change in credit risk (net) Changes due to modifica- tions without derecognition (net) Changes due to update in the institution's methodology for estimation (net) IFRS 7.35I; Annex V.Part , 164(b) IFRS 7.35I; Annex V.Part , 164(b) IFRS 7.35I; IFRS 7.35B(b); Annex V.Part - 162 IFRS 7.35I; IFRS 7.35J; IFRS , B5., B5.; Annex V.Part (c) IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 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) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) of which: collectively measured allowances IFRS 9.B5. - B5.; Annex V.Part of which: individually measured allowances IFRS 9.B5. - B5.; Annex V.Part of which: non-performing Annex V.Part -232EN  . References National GAAP compatible IFRS Opening balance Increases due to origination and acquisition Decreases due to derecogni- tion Changes due to change in credit risk (net) Changes due to modifica- tions without derecognition (net) Changes due to update in the institution's methodology for estimation (net) IFRS 7.35I; Annex V.Part , 164(b) IFRS 7.35I; Annex V.Part , 164(b) IFRS 7.35I; IFRS 7.35B(b); Annex V.Part - 162 IFRS 7.35I; IFRS 7.35J; IFRS , B5., B5.; Annex V.Part (c) IFRS 7.35I; IFRS 7.35B(b); Annex V.Part Allowances for credit-impaired debt instruments (Stage 3) IFRS , 9. Appendix A 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) 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 National GAAP compatible IFRS Opening balance Increases due to origination and acquisition Decreases due to derecogni- tion Changes due to change in credit risk (net) Changes due to modifica- tions without derecognition (net) Changes due to update in the institution's methodology for estimation (net) IFRS 7.35I; Annex V.Part , 164(b) IFRS 7.35I; Annex V.Part , 164(b) IFRS 7.35I; IFRS 7.35B(b); Annex V.Part - 162 IFRS 7.35I; IFRS 7.35J; IFRS , B5., B5.; Annex V.Part (c) IFRS 7.35I; IFRS 7.35B(b); Annex V.Part Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) of which: collectively measured allowances IFRS 9.B5. - B5.; Annex V.Part of which: individually measured allowances IFRS 9.B5. - B5.; Annex V.Part Allowances for purchased or originated credit-impaired financial assets Annex V.Part 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 National GAAP compatible IFRS Opening balance Increases due to origination and acquisition Decreases due to derecogni- tion Changes due to change in credit risk (net) Changes due to modifica- tions without derecognition (net) Changes due to update in the institution's methodology for estimation (net) IFRS 7.35I; Annex V.Part , 164(b) IFRS 7.35I; Annex V.Part , 164(b) IFRS 7.35I; IFRS 7.35B(b); Annex V.Part - 162 IFRS 7.35I; IFRS 7.35J; IFRS , B5., B5.; Annex V.Part (c) IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 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) of which: collectively measured allowances IFRS 9.B5. - B5.; Annex V.Part of which: individually measured allowances IFRS 9.B5. - B5.; Annex V.Part Total allowance for debt instruments IFRS 7.B8E Commitments and financial guarantees given (Stage 1) IFRS |(g); (c); , B2.5; Annex V.Part Commitments and financial guarantees given (Stage 2) IFRS |(g); (c); , B2.5; Annex V.Part of which: non-performing Annex V.Part 2.117EN.   References National GAAP compatible IFRS Opening balance Increases due to origination and acquisition Decreases due to derecogni- tion Changes due to change in credit risk (net) Changes due to modifica- tions without derecognition (net) Changes due to update in the institution's methodology for estimation (net) IFRS 7.35I; Annex V.Part , 164(b) IFRS 7.35I; Annex V.Part , 164(b) IFRS 7.35I; IFRS 7.35B(b); Annex V.Part - 162 IFRS 7.35I; IFRS 7.35J; IFRS , B5., B5.; Annex V.Part (c) IFRS 7.35I; IFRS 7.35B(b); Annex V.Part Commitments and financial guarantees given (Stage 3) IFRS |(g); (c); , B2.5; Annex V.Part Commitments and financial guarantees given (Purchased or orig inated credit-impaired) Annex V.Part Total provisions on commitments and financial guarantees given IFRS 7.B8E; Annex V.Part 2.157EN  . References National GAAP compatible IFRS Decrease in allowance ac- count due to write-offs Other adjustments Closing balance Recoveries of previously written-off amounts re- corded directly to the state- ment of profit or loss Amounts written-off di- rectly to the statement of profit or loss Gains or losses on derecog- nition of debt instruments IFRS 7.35I; IFRS ;IFRS 7.35L; Annex V.Part , 74, 164(a), 165 IFRS 7.35I; IFRS 7.35B(b); Annex V.Part IFRS ; Annex V.Part Annex V.Part 2.166i Allowances for financial assets without increase in credit risk since initial recognition (Stage 1) IFRS 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) Central banks Annex V.Part (a) General governments Annex V.Part (b)EN.   References National GAAP compatible IFRS Decrease in allowance ac- count due to write-offs Other adjustments Closing balance Recoveries of previously written-off amounts re- corded directly to the state- ment of profit or loss Amounts written-off di- rectly to the statement of profit or loss Gains or losses on derecog- nition of debt instruments IFRS 7.35I; IFRS ;IFRS 7.35L; Annex V.Part , 74, 164(a), 165 IFRS 7.35I; IFRS 7.35B(b); Annex V.Part IFRS ; Annex V.Part Annex V.Part 2.166i 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) of which: collectively measured allowances IFRS 9.B5. - B5.; Annex V.Part of which: individually measured allowances IFRS 9.B5. - B5.; Annex V.Part Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) IFRS 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)EN  . References National GAAP compatible IFRS Decrease in allowance ac- count due to write-offs Other adjustments Closing balance Recoveries of previously written-off amounts re- corded directly to the state- ment of profit or loss Amounts written-off di- rectly to the statement of profit or loss Gains or losses on derecog- nition of debt instruments IFRS 7.35I; IFRS ;IFRS 7.35L; Annex V.Part , 74, 164(a), 165 IFRS 7.35I; IFRS 7.35B(b); Annex V.Part IFRS ; Annex V.Part Annex V.Part 2.166i 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) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) of which: collectively measured allowances IFRS 9.B5. - B5.; Annex V.Part of which: individually measured allowances IFRS 9.B5. - B5.; Annex V.Part of which: non-performing Annex V.Part -232EN.   References National GAAP compatible IFRS Decrease in allowance ac- count due to write-offs Other adjustments Closing balance Recoveries of previously written-off amounts re- corded directly to the state- ment of profit or loss Amounts written-off di- rectly to the statement of profit or loss Gains or losses on derecog- nition of debt instruments IFRS 7.35I; IFRS ;IFRS 7.35L; Annex V.Part , 74, 164(a), 165 IFRS 7.35I; IFRS 7.35B(b); Annex V.Part IFRS ; Annex V.Part Annex V.Part 2.166i Allowances for credit-impaired debt instruments (Stage 3) IFRS , 9. Appendix A 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) 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 National GAAP compatible IFRS Decrease in allowance ac- count due to write-offs Other adjustments Closing balance Recoveries of previously written-off amounts re- corded directly to the state- ment of profit or loss Amounts written-off di- rectly to the statement of profit or loss Gains or losses on derecog- nition of debt instruments IFRS 7.35I; IFRS ;IFRS 7.35L; Annex V.Part , 74, 164(a), 165 IFRS 7.35I; IFRS 7.35B(b); Annex V.Part IFRS ; Annex V.Part Annex V.Part 2.166i Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) of which: collectively measured allowances IFRS 9.B5. - B5.; Annex V.Part of which: individually measured allowances IFRS 9.B5. - B5.; Annex V.Part Allowances for purchased or originated credit-impaired financial assets Annex V.Part 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 National GAAP compatible IFRS Decrease in allowance ac- count due to write-offs Other adjustments Closing balance Recoveries of previously written-off amounts re- corded directly to the state- ment of profit or loss Amounts written-off di- rectly to the statement of profit or loss Gains or losses on derecog- nition of debt instruments IFRS 7.35I; IFRS ;IFRS 7.35L; Annex V.Part , 74, 164(a), 165 IFRS 7.35I; IFRS 7.35B(b); Annex V.Part IFRS ; Annex V.Part Annex V.Part 2.166i 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) of which: collectively measured allowances IFRS 9.B5. - B5.; Annex V.Part of which: individually measured allowances IFRS 9.B5. - B5.; Annex V.Part Total allowance for debt instruments IFRS 7.B8E Commitments and financial guarantees given (Stage 1) IFRS |(g); (c); , B2.5; Annex V.Part Commitments and financial guarantees given (Stage 2) IFRS |(g); (c); , B2.5; Annex V.Part of which: non-performing Annex V.Part 2.117EN  . References National GAAP compatible IFRS Decrease in allowance ac- count due to write-offs Other adjustments Closing balance Recoveries of previously written-off amounts re- corded directly to the state- ment of profit or loss Amounts written-off di- rectly to the statement of profit or loss Gains or losses on derecog- nition of debt instruments IFRS 7.35I; IFRS ;IFRS 7.35L; Annex V.Part , 74, 164(a), 165 IFRS 7.35I; IFRS 7.35B(b); Annex V.Part IFRS ; Annex V.Part Annex V.Part 2.166i Commitments and financial guarantees given (Stage 3) IFRS |(g); (c); , B2.5; Annex V.Part Commitments and financial guarantees given (Purchased or orig inated credit-impaired) Annex V.Part Total provisions on commitments and financial guarantees given IFRS 7.B8E; Annex V.Part 2.157EN.   Transfers between impairment stages (gross basis presentation) References National GAAP compatible IFRS Gross carrying amount / nominal amount Annex V.Part , Part , 167, 170 Transfers between Stage 1 and Stage 2 Transfers between Stage 2 and Stage 3 Transfers between Stage 1 and Stage 3 To Stage 2 from Stage 1 To Stage 1 from Stage 2 To Stage 3 from Stage 2 To Stage 2 from Stage 3 To Stage 3 from Stage 1 To Stage 1 from Stage 3 Annex V.Part -169 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 National GAAP compatible IFRS Gross carrying amount / nominal amount Annex V.Part , Part , 167, 170 Transfers between Stage 1 and Stage 2 Transfers between Stage 2 and Stage 3 Transfers between Stage 1 and Stage 3 To Stage 2 from Stage 1 To Stage 1 from Stage 2 To Stage 3 from Stage 2 To Stage 2 from Stage 3 To Stage 3 from Stage 1 To Stage 1 from Stage 3 Annex V.Part -169 Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) Total debt instruments Commitments and financial guarantees given IFRS |(g); (c); , ,  11. MOVEMENTS IN ALLOWANCES AND PROVISIONS FOR CREDIT LOSSES (12). Movements in allowances for credit losses and impairment of equity instruments under national GAAP based on BAD () 153. Template contains a reconciliation of the opening and closing balances of the allowance account for financial assets measured under cost-based methods, as well as for financial assets under other measurement methods or measured at fair value through equity where the national GAAP under BAD require those assets to be subject to impairment (including cash balances at central banks and other demand deposits). Value adjustments on assets measured at the lower of cost or market shall not be reported in template. 154. ‘Increases due to amounts set aside for estimated loan losses during the period’ shall be reported where, for the main category of assets or the counterparty, the estimation of the impairment for the period results in the recognition of net expenses; that is, for the given category or counterparty, the increases in the impairment for the period exceed the decreases. ‘Decreases due to amounts reversed for estimated loan losses during the period’ shall be reported where, for the main category of assets or counterparty, the estimation of the impairment for the period result in the recognition of net income; that is, for the given category or counterparty, the decreases in the impairment for the period exceed the increases. 155. Changes in the allowance amounts due to repayment and disposals of financial assets shall be reported in ‘Other adjustments’. Write-offs shall be reported in accordance with paragraphs 72 to 74.EN L 97/ ..  Movements in allowances and provisions for credit losses under IFRS () 156. Template contains a reconciliation of the opening and closing balances of the allowance account for financial assets measured at amortised cost and at fair value through other comprehensive income broken down by impairment stages, by instrument (including cash balances at central banks and other demand deposits) and by counterparty. A separate reconciliation for purchased or originated credit-impaired financial assets shall be reported in the template. 157. The provisions for off-balance sheet exposures that are subject to the impairment requirements of IFRS 9 shall be reported by impairment stages and separately for purchased or originated credit-impaired exposures. Impairment for loan commitments shall be reported as provisions only where they are not considered together with the impairment of on-balance sheet assets in accordance with IFRS. B8E and paragraph 108 of this part. Movements in provisions for commitments and financial guarantees measured under IAS 37 and financial guarantees treated as insurance contracts under IFRS 4 shall not be reported in this template but in template 43. Changes in the fair value due to credit risk of commitments and financial guarantees measured at fair value through profit or loss in accordance with IFRS 9 shall not be reported in this template but in item ‘Gains or. losses on financial assets and liabilities designated at fair value through profit or loss, net’ in accordance with paragraph 50 of this Part. 158. The items ‘of which: collectively measured allowances’ and ‘of which: individually measured allowances’ shall include the movements in the cumulative amount of impairment related to financial assets which have been measured on a collective or individual basis. 159. ‘Increases due to origination and acquisition’ shall include the amount of increases in expected losses accounted for on the initial recognition of financial assets originated or acquired. That increase of the allowance shall be reported at the first reporting reference date following the origination or acquisition of those financial assets. Increases or decreases in the expected losses on those financial assets after their initial recognition shall be reported in other columns. Originated or acquired assets shall include assets resulting from the drawdown of off-balance sheet commitments given. 160. ‘Decreases due to derecognition’ shall include the amount of changes in allowances due to financial assets de-recognised totally in the reporting reference period for reasons other than write-offs, which include transfers to third parties or the expiry of the contractual rights due to full repayment, disposal of those financial assets or their transfer in another accounting portfolio. The change in allowance shall be recognised in this column at the first reporting reference date following the repayment, disposal or transfer. For off-balance sheet exposures, this item shall also include the decreases in the impairment due to the off-balance sheet item becoming an on-balance sheet asset. 161. ‘Changes due to change in credit risk (net)’ shall include the net amount of changes in expected losses at the end of the reporting reference period due to an increase or decrease in credit risk since initial recognition, irrespective of whether those changes led to a transfer of the financial asset to another stage. The impact on the allowance due to the increase or decrease of the amount of financial assets as a consequence of the interest income accrued and paid shall be reported in this column. This item shall also include the impact of the passing of time on the expected losses calculated in accordance with IFRS (a) and (b). The changes in estimates due to updates or review of risk parameters as well as changes in forward-looking economic data shall also be reported in this column. Changes in expected losses due to partial repayment of exposures via instalments shall be reported in this column with the exception of the last instalment, which shall be reported in the column ‘Decreases due to derecognition’. 162. All changes in expected credit losses related to revolving exposures shall be reported in ‘Changes due to change in credit risk (net)’, except for those changes related to write-offs and updates in the institution’s methodology for estimation of credit losses. Revolving exposures shall be those for which customers’ outstanding balances are permitted to fluctuate based on their decisions to borrow and repay up to a limit established by the institution.EN.  L 97/ 163. ‘Changes due to an update in the institution’s methodology for estimation (net)’ shall include changes due to updates in the institution’s methodology for estimation of expected losses due to changes in the existing models or establishment of new models used to estimate impairment. Methodological updates shall also encompass the impact of the adoption of new standards. Changes in methodology that trigger an asset to change impairment stage shall be considered for a model change in its entirety. The changes in estimates due to updates or review of risk parameters as well as changes in forward-looking economic data shall not be reported in this column. 164. The reporting of the changes in the expected losses related to modified assets (IFRS and Appendix A) shall depend on the feature of the modification in accordance with the following: (a) where the modification results in the partial or total derecognition of an asset due to a write-off as defined in paragraph 74, the impact on expected losses due to this derecognition shall be reported in ‘Decrease in allowance account due to write-offs’, and any other impact from modification on expected credit losses in other appropriate columns; (b) where the modification results in the complete derecognition of an asset for reasons other than a write-off as defined in paragraph 74 and its substitution by a new asset, the impact of modification on expected credit losses shall be reported in ‘Changes due to derecognition’ for the changes due to the asset derecognised, and in ‘Increases due to origination and acquisition’ for the changes due to the newly recognised modified asset. Derecognition for reasons other than write-offs shall include dere cognition where the terms of the modified assets have been subject to substantial changes; (c) where the modification does not result in derecognition of all or part of the modified asset, its impact on expected losses shall be reported in ‘Changes due to modifications without derecognition’. 165. Write-offs shall be reported in accordance with paragraphs 72 to 74 of this Part of this Annex and in accordance with the following: (a) where the debt instrument is partially or totally derecognised because there is no reasonable expec tation of recovery, the decrease in the loss allowance reported due to the amounts written off shall be reported in: ‘Decrease in allowance account due to write-offs’; (b) ‘Amounts written-off directly to the statement of profit or loss’ shall be the amounts of financial assets written-off during the reporting reference period that exceed any allowance account of the respective financial assets at the derecognition date. They shall include all amounts written-off during the reporting reference period and not only those which are still subject to enforcement activity. 166. ‘Other adjustments’ shall include any amount not reported in the previous columns, including the adjustments on expected losses due to foreign exchange differences where it is consistent with the reporting of the impact of foreign exchange in template 2. 166i. ‘Gains or losses on derecognition of debt instruments’ shall include the difference between the carrying amount of financial assets measured at the date of derecognition and the consideration received.. Transfers between impairment stages (gross basis presentation) () 167. For financial assets included in the accounting portfolios and off-balance exposures, other than purchased or originated credit-impaired financialexposures, that are subject to the impairment requirements of IFRS 9, the gross carrying amount and the nominal amount that have been transferred between impairment stages during the reporting reference period shall be reported in template respectively. 168. Only the gross carrying amount or the nominal amount of those financial assets or off-balance exposures which are in a different impairment stage at the reporting reference date than they were at the beginning of the financial year or their initial recognition shall be reported. For on-balance exposures for which the impairment reported in template includes an off-balance sheet component (IFRS and IFRS 7.B8E), the change in stage of the on-balance sheet and off-balance sheet component shall be considered.EN L 97/ . 169. For the reporting of the transfers that have taken place during the financial year, financial assets or off- balance exposures that have changed multiple times the impairment stage since the beginning of the financial year or their initial recognition shall be reported as having been transferred from their impairment stage at the opening of the financial year or initial recognition to the impairment stage in which they are included at the reporting reference date. 170. The gross carrying amount or the nominal amount to be reported in template shall be the gross carrying amount or the nominal value at the reporting date, regardless of whether that amount was higher or lower at the date of the transfer.
EN  . 43. Provisions References National GAAP compatible IFRS Carrying amount Annex V.Part Pensions and other post employment defined benefit obligations Other long term employee benefits Restruc turing Pending legal issues and tax litigation Other commitments and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4 Other provisions IAS ; IAS (d); Annex V.Part IAS ; IAS (d); Annex V.Part IAS -83, 84 (a) IAS , 84(a) IAS 37; IFRS 4; Annex V. Part -305 IAS Opening balance [carrying amount at the beginning of the period] IAS (a) Additions, including increases in existing provisions IAS (b). Amounts used IAS (c). Unused amounts reversed during the period IAS (d) Increase in the discounted amount [passage of time] and effect of any change in the discount rate IAS (e) Other movements Closing balance [carrying amount at the end of the period] IAS (a)EN.  L 97/ 43. Provisions References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount Annex V.Part -28 Pensions and other post employment defined benefit obligations Other long term employee benefits Restruc turing Pending legal issues and tax liti gation Commitme nts and guarantees given under national GAAP Other commitme nts and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4 Other provi sions IAS ; IAS (d); Annex V.Part IAS ; IAS (d); Annex V.Part IAS - 83, 84 (a) IAS , 84 (a) IAS 37; IFRS 4; Annex V. Part - 305 IAS Annex V.Part Annex V.Part BAD art 24- 25, 33(1) Opening balance [carrying amount at the beginning of the period] IAS (a) Additions, including increases in existing provisions IAS (b). Amounts used IAS (c). Unused amounts reversed during the period IAS (d) Increase in the discounted amount [passage of time] and effect of any change in the discount rate IAS (e) Other movements Closing balance [carrying amount at the end of the period] IAS (a) 27. PROVISIONS (43) 304. This template shall include reconciliation between the carrying amount of the item ‘Provisions’ at the beginning and end of the period by the nature of the movements, except provisions measured under IFRS 9 that shall instead be reported in template 12. 305. ‘Other commitments and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4’ shall include provisions measured under IAS 37 and the credit losses of financial guarantees treated as insurance contracts under IFRS 4.