EN  . 7. Financial assets subject to impairment that are past due Financial assets subject to impairment that are past due References Carrying amount Annex V.Part Assets without significant increase in credit risk since initial recognition (Stage 1) Assets with significant increase in credit risk since initial recognition but not credit- impaired (Stage 2) ≤30 days >3 0d a y s ≤90 days >9 0d a y s ≤30 days >3 0d a y s ≤90 days >9 0d a y s IFRS ;B5.; IFRS 7.B8I, 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 Carrying amount Annex V.Part Assets without significant increase in credit risk since initial recognition (Stage 1) Assets with significant increase in credit risk since initial recognition but not credit- impaired (Stage 2) ≤30 days >3 0d a y s ≤90 days >9 0d a y s ≤30 days >3 0d a y s ≤90 days >9 0d a y s IFRS ;B5.; IFRS 7.B8I, 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) TOTAL DEBT INSTRUMENTS Annex V Part - 95 Loans and advances by product, by collateral and by subordination On demand [call] and short notice [current account] Annex V.Part (a) Credit card debt Annex V.Part (b)EN  . References Carrying amount Annex V.Part Assets without significant increase in credit risk since initial recognition (Stage 1) Assets with significant increase in credit risk since initial recognition but not credit- impaired (Stage 2) ≤30 days >3 0d a y s ≤90 days >9 0d a y s ≤30 days >3 0d a y s ≤90 days >9 0d a y s IFRS ;B5.; IFRS 7.B8I, Annex V.Part Trade receivables Annex V.Part (c) Finance leases Annex V.Part (d) Reverse repurchase loans Annex V.Part (e) Other term loans Annex V.Part (f) Advances that are not loans Annex V.Part (g) of which: Loans collateralized by inmovable property Annex V.Part (a), 87 of which: other collateralized loans Annex V.Part (b), 87 of which: credit for consumption Annex V.Part (a) of which: lending for house purchase Annex V.Part (b) of which: project finance loans Annex V.Part ; CRR Art 147(8)EN.   References Carrying amount Annex V.Part Credit-impaired assets (Stage 3) Purchased or originated credit-impaired financial assets ≤30 days >3 0d a y s ≤90 days >9 0d a y s ≤30 days >3 0d a y s ≤90 days >9 0d a y s IFRS ;B5.; IFRS 7.B8I, 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 Carrying amount Annex V.Part Credit-impaired assets (Stage 3) Purchased or originated credit-impaired financial assets ≤30 days >3 0d a y s ≤90 days > 90 days ≤30 days >3 0d a y s ≤90 days > 90 days IFRS ;B5.; IFRS 7.B8I, 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) TOTAL DEBT INSTRUMENTS Annex V Part - 95 Loans and advances by product, by collateral and by subordination On demand [call] and short notice [current account] Annex V.Part (a) Credit card debt Annex V.Part (b)EN.   References Carrying amount Annex V.Part Credit-impaired assets (Stage 3) Purchased or originated credit-impaired financial assets ≤30 days >3 0d a y s ≤90 days > 90 days ≤30 days >3 0d a y s ≤90 days > 90 days IFRS ;B5.; IFRS 7.B8I, Annex V.Part Trade receivables Annex V.Part (c) Finance leases Annex V.Part (d) Reverse repurchase loans Annex V.Part (e) Other term loans Annex V.Part (f) Advances that are not loans Annex V.Part (g) of which: Loans collateralized by inmovable property Annex V.Part (a), 87 of which: other collateralized loans Annex V.Part (b), 87 of which: credit for consumption Annex V.Part (a) of which: lending for house purchase Annex V.Part (b) of which: project finance loans Annex V.Part ; CRR Art 147(8)EN  . 7. Financial assets subject to impairment that are past due Financial assets subject to impairment that are past due References National GAAP compatible IFRS Carrying amount Annex V.Part Assets without significant increase in credit risk since initial recognition (Stage 1) Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Credit-impaired assets (Stage 3) Purchased or originated credit-impaired financial assets ≤30 days >3 0d a y s ≤90 days >9 0d a y s ≤30 days >3 0d a y s ≤90 days >9 0d a y s ≤30 days >3 0d a y s ≤90 days >9 0d a y s ≤30 days >3 0d a y s ≤90 days >9 0d a y s IFRS ;B5.; IFRS 7.B8I, 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)EN.   References National GAAP compatible IFRS Carrying amount Annex V.Part Assets without significant increase in credit risk since initial recognition (Stage 1) Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Credit-impaired assets (Stage 3) Purchased or originated credit-impaired financial assets ≤30 days >3 0d a y s ≤90 days >9 0d a y s ≤30 days >3 0d a y s ≤90 days >9 0d a y s ≤30 days >3 0d a y s ≤90 days >9 0d a y s ≤30 days >3 0d a y s ≤90 days >9 0d a y s IFRS ;B5.; IFRS 7.B8I, Annex V.Part 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) TOTAL DEBT INSTRUMENTS Annex V Part -95 Loans and advances by product, by collateral and by subordination On demand [call] and short notice [current account] Annex V.Part (a) Credit card debt Annex V.Part (b) Trade receivables Annex V.Part (c) Finance leases Annex V.Part (d)EN  . References National GAAP compatible IFRS Carrying amount Annex V.Part Assets without significant increase in credit risk since initial recognition (Stage 1) Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Credit-impaired assets (Stage 3) Purchased or originated credit-impaired financial assets ≤30 days >3 0d a y s ≤90 days >9 0d a y s ≤30 days >3 0d a y s ≤90 days >9 0d a y s ≤30 days >3 0d a y s ≤90 days >9 0d a y s ≤30 days >3 0d a y s ≤90 days >9 0d a y s IFRS ;B5.; IFRS 7.B8I, Annex V.Part Reverse repurchase loans Annex V.Part (e) Other term loans Annex V.Part (f) Advances that are not loans Annex V.Part (g) of which: Loans collateralized by inmovable property Annex V.Part (a), 87 of which: other collateralized loans Annex V.Part (b), 87 of which: credit for consumption Annex V.Part (a) of which: lending for house purchase Annex V.Part (b) of which: project finance loans Annex V.Part ; CRR Art 147(8)EN.   Financial assets subject to impairment that are past due under national GAAP References National GAAP based on BAD Carrying amount Annex V.Part -28 Past due but not impaired Past due impaired ≤30 days >3 0d a y s ≤90 days >9 0d a y s ≤30 days >3 0d a y s ≤90 days >9 0d a y s CRR art 4(95); 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) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e)EN  . References National GAAP based on BAD Carrying amount Annex V.Part -28 Past due but not impaired Past due impaired ≤30 days >3 0d a y s ≤90 days >9 0d a y s ≤30 days >3 0d a y s ≤90 days >9 0d a y s CRR art 4(95); Annex V.Part Households Annex V.Part (f) TOTAL DEBT INSTRUMENTS Annex V Part -95 Loans and advances by product, by collateral and by subordination On demand [call] and short notice [current account] Annex V.Part (a) Credit card debt Annex V.Part (b) Trade receivables Annex V.Part (c) Finance leases Annex V.Part (d) Reverse repurchase loans Annex V.Part (e) Other term loans Annex V.Part (f) Advances that are not loans Annex V.Part (g) of which: Loans collateralized by inmovable property Annex V.Part (a), 87EN.   References National GAAP based on BAD Carrying amount Annex V.Part -28 Past due but not impaired Past due impaired ≤30 days >3 0d a y s ≤90 days >9 0d a y s ≤30 days >3 0d a y s ≤90 days >9 0d a y s CRR art 4(95); Annex V.Part of which: other collateralized loans Annex V.Part (b), 87 of which: credit for consumption Annex V.Part (a) of which: lending for house purchase Annex V.Part (b) of which: project finance loans Annex V.Part ; CRR Art 147(8) 7. FINANCIAL ASSETS SUBJECT TO IMPAIRMENT THAT ARE PAST DUE (7) 94. The carrying amount of debt instruments that are included in the accounting portfolios subject to impairment shall be reported in template only where they are past due. Past-due instruments shall be allocated to the corresponding past-due buckets on the basis of their individual situation. 95. Accounting portfolios subject to impairment shall be financial assets subject to impairment, as defined as in paragraph 93 of this Part. 96. Financial assets shall qualify as past due where any amount of principal, interest or fee has not been paid at the date it was due. Past due exposures shall be reported for their entire carrying amount and broken down according to the number of days of the oldest past due amount unpaid at the reference date. Under IFRS, the carrying amounts of assets that are not purchased or originated credit-impaired financial assets shall be reported by impairment stages; the carrying amount of purchased or originated credit-impaired financial assets shall be separately reported. Under national GAAP based on BAD, past-due assets shall be reported by impairment status in accordance with the applicable accounting standards.