EN.   13. Collateral and guarantees received Breakdown of collateral and guarantees by loans and advances other than held for trading Guarantees and collateral References Maximum amount of the collateral or guarantee that can be considered Annex V.Part -172, 174 Loans collateralized by immovable property Other collateralised loans Financial guarantees received Residential immovable property Commercial immovable property Cash, deposits, [debt securities issued] Movable property Equity and debt secur ities Rest of which: credit derivatives IFRS (b) Annex V.Part (a) Annex V.Part (a) Annex V.Part (b)(i) Annex V.Part (b)(ii) Annex V.Part (b)(iii) Annex V.Part (b)(iv) Annex V.Part (c) Annex V.Part (b) Loans and advances Annex V.Part , 44(a) of which: non-performing CRR Art. 47a (3); Annex V. Part 2. 213-239, 260 of which: Other financial corporations Annex V.Part (d) of which: Non-financial corporations Annex V.Part (e) of which: Small and Medium-sized Enterprises (SMEs) SME Art 1 2(a) of which: Commercial real estate (CRE) loans to small and medium-sized enter prises SME Art 1 2(a); Annex V.Part 2.239ixEN  . Guarantees and collateral References Maximum amount of the collateral or guarantee that can be considered Annex V.Part -172, 174 Loans collateralized by immovable property Other collateralised loans Financial guarantees received Residential immovable property Commercial immovable property Cash, deposits, [debt securities issued] Movable property Equity and debt secur ities Rest of which: credit derivatives IFRS (b) Annex V.Part (a) Annex V.Part (a) Annex V.Part (b)(i) Annex V.Part (b)(ii) Annex V.Part (b)(iii) Annex V.Part (b)(iv) Annex V.Part (c) Annex V.Part (b) of which: Commercial real estate (CRE) loans to non- financial corporations other than SMEs Annex V.Part 2.239ix of which: Households Annex V.Part (f) of which: Lending for house purchase Annex V.Part (b) of which: Credit for consumption Annex V.Part (a)EN.   Collateral obtained by taking possession during the period [held at the reference date] References Collateral obtained by taking possession during the period [held at the reference date] (Annex V.Part ) Of which: Non current assets held for sale (IFRS , Annex V.Part ) Value at initial recognition Carrying amount Accumulated negative changes Value at initial recognition Carrying amount Annex V.Part 2.175i Annex V.Part -28 Annex V.Part 2.175ii Annex V.Part 2.175i Annex V.Part -28 Property, Plant and Equipment IAS Other than Property Plant and Equipment IFRS (a) Residential immovable property IFRS (a), Annex V.Part (a) Commercial immovable property IFRS (a), Annex V.Part (a) Movable property IFRS (a), Annex V.Part (b)(ii) Equity and debt securities IFRS (a), Annex V.Part (b)(iii) Other IFRS (a), Annex V.Part (b)(iv) TotalEN  . Collateral obtained by taking possession accumulated References Collateral obtained by taking possession accumulated (Annex V.Part ) Of which: Non current assets held for sale (IFRS , Annex V.Part ) Value at initial recognition Carrying amount Accumulated negative changes Value at initial recognition Carrying amount Annex V.Part 2.175i Annex V.Part -28 Annex V.Part 2.175ii Annex V.Part 2.175i Annex V.Part -28 Property, Plant and Equipment IAS Other than Property Plant and Equipment IFRS (a) Residential immovable property IFRS (a), Annex V.Part (a) Commercial immovable property IFRS (a), Annex V.Part (a) Movable property IFRS (a), Annex V.Part (b)(ii) Equity and debt securities IFRS (a), Annex V.Part (b)(iii) Other IFRS (a), Annex V.Part (b)(iv) TotalEN.   13. Collateral and guarantees received Breakdown of collateral and guarantees by loans and advances other than held for trading Guarantees and collateral 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 -172, 174 Loans collateralized by immovable property Other collateralised loans Financial guarantees received Residential immovable property Commercial immovable property Cash, deposits, [debt securities issued] Movable property Equity and debt securities Rest of which: credit derivatives IFRS (b) Annex V.Part (a) Annex V.Part (a) Annex V.Part (b)(i) Annex V.Part (b)(ii) Annex V.Part (b)(iii) Annex V.Part (b)(iv) Annex V.Part (c) Annex V.Part (b) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) of which: non-performing CRR Art. 47a (3); Annex V. Part 2. 213-239, 260 CRR Art. 47a (3); Annex V. Part 2. 213-239, 260 of which: Other financial corporations Annex V.Part (d) Annex V.Part (d) of which: Non-financial corporations Annex V.Part (e) Annex V.Part (e) of which: Small and Medium-sized Enter prises (SMEs) SME Art 1 2(a) SME Art 1 2(a)EN  . Guarantees and collateral 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 -172, 174 Loans collateralized by immovable property Other collateralised loans Financial guarantees received Residential immovable property Commercial immovable property Cash, deposits, [debt securities issued] Movable property Equity and debt securities Rest of which: credit derivatives IFRS (b) Annex V.Part (a) Annex V.Part (a) Annex V.Part (b)(i) Annex V.Part (b)(ii) Annex V.Part (b)(iii) Annex V.Part (b)(iv) Annex V.Part (c) Annex V.Part (b) of which: Commercial real estate (CRE) loans to small and medium-sized enter prises SME Art 1 2(a); Annex V.Part 2.239ix SME Art 1 2(a); Annex V.Part 2.239ix of which: Commercial real estate (CRE) loans to non-financial corporations other than SMEs Annex V.Part 2.239ix Annex V.Part 2.239ix of which: Households Annex V.Part (f) Annex V.Part (f) of which: Lending for house purchase Annex V.Part (b) Annex V.Part (b) of which: Credit for consumption Annex V.Part (a) Annex V.Part (a)EN.   Collateral obtained by taking possession during the period [held at the reference date] References National GAAP based on BAD References National GAAP compatible IFRS Collateral obtained by taking possession during the period [held at the reference date] (Annex V.Part ) Of which: Non current assets held for sale (IFRS , Annex V.Part ) Value at initial recog nition Carrying amount Accumulated negative changes Value at initial recog nition Carrying amount Annex V.Part 2.175i Annex V.Part -28 Annex V.Part 2.175ii Annex V.Part 2.175i Annex V.Part -28 Property, Plant and Equipment IAS Other than Property Plant and Equipment IFRS (a) Residential immovable property Annex V.Part (a) IFRS (a), Annex V.Part (a) Commercial immovable property Annex V.Part (a) IFRS (a), Annex V.Part (a) Movable property Annex V.Part (b)(ii) IFRS (a), Annex V.Part (b)(ii) Equity and debt securities Annex V.Part (b)(iii) IFRS (a), Annex V.Part (b)(iii) Other Annex V.Part (b)(iv) IFRS (a), Annex V.Part (b)(iv) TotalEN L 97/ . Collateral obtained by taking possession accumulated References National GAAP based on BAD References National GAAP compatible IFRS Collateral obtained by taking possession accumulated (Annex V.Part ) Of which: Non current assets held for sale (IFRS , Annex V.Part ) Value at initial recog nition Carrying amount Accumulated negative changes Value at initial recog nition Carrying amount Annex V.Part 2.175i Annex V.Part -28 Annex V.Part 2.175ii Annex V.Part 2.175i Annex V.Part -28 Property, Plant and Equipment IAS Other than Property Plant and Equipment IFRS (a) Residential immovable property Annex V.Part (a) IFRS (a), Annex V.Part (a) Commercial immovable property Annex V.Part (a) IFRS (a), Annex V.Part (a) Movable property Annex V.Part (b)(ii) IFRS (a), Annex V.Part (b)(ii) Equity and debt securities Annex V.Part (b)(iii) IFRS (a), Annex V.Part (b)(iii) Other Annex V.Part (b)(iv) IFRS (a), Annex V.Part (b)(iv) Total  12. COLLATERAL AND GUARANTEES RECEIVED (13). Breakdown of collateral and guarantees by loans and advances other than held for trading () 171. The collateral and guarantees backing the loans and advances included in the accounting portfolios, independently of their legal form, shall be reported by type of pledges: loans collateralised by immovable property and other collateralised loans, and by financial guarantees received. The loans and advances shall be broken down by counterparties and purpose. In the item ‘of which: non-performing’, loans and advances shall be reported as defined in paragraphs 213 to 239 or 260 of this Part. 172. In template , the ‘maximum amount of the collateral or guarantee that can be considered’ shall be reported. The sum of the amounts of the financial guarantee and/or collateral shown in the related columns of template shall not exceed the carrying amount of the related loan. 173. For reporting loans and advances according to the type of pledge, the following definitions shall be used: (a) within ‘Loans collateralised by immovable property’, ‘Residential’ shall include loans secured by resi dential immovable property and ‘Commercial’ loans secured by pledges of immovable property other than residential, including offices and commercial premises and other types of commercial immovable property. The determination of whether immovable property collateral shall be residential or commercial shall be made in accordance with point (75) of Article 4(1) CRR; (b) within ‘Other collateralised loans’: (i) ‘Cash, deposits, (Debt securities issued)’ shall include (a) deposits in the reporting institution that have been pledged as collateral for a loan and (b) debt securities issued by the reporting institution which have been pledged as collateral for a loan; (ii) ‘Movable property’ shall comprise pledges of physical collateral other than immovable property and include cars, airplanes, ships, industrial and mechanical equipment (machinery, mechanical and technical equipment), inventories and commodities (merchandise, finished and semi-finished products, raw materials) and other forms of movable property; (iii) ‘Equities and debt securities’ shall include collateral in the form of equity instruments, including investments in subsidiaries, joint ventures and associates, as well as in the form of debt securities issued by third parties; (iv) ‘Rest’ shall include pledges of assets; (c) ‘Financial guarantees received’ shall include contracts that in accordance with paragraph 114 of this Part of this Annex require the issuer to make specified payments to reimburse the institution for a loss it incurs because a specified debtor failed to make a payment where due in accordance with the original or modified terms of a debt instrument.EN.  L 97/ 174. For loans and advances that have simultaneously several types of collateral or guarantee, the amount of the ‘Maximum collateral/guarantee that can be considered’ shall be allocated according to its quality, starting from the one with the best quality. For loans collateralised by immovable property, immovable property collateral shall always be reported first, irrespective of its quality compared to other collateral. Where the ‘Maximum collateral/guarantee that can be considered’ exceeds the value of immovable property collateral, its remaining value shall be allocated to other collateral types and guarantees according to its quality, starting from the one with best quality.. Collateral obtained by taking possession during the period (held at the reference date) () 175. This template shall be used to report information on collateral that has been obtained between the beginning and the end of the reference period and that remains recognised in the balance sheet at the reference date. Collateral obtained by taking possession shall include assets that were not pledged by the debtor as collateral, but were obtained in exchange for the cancellation of debt, whether on a voluntary basis or as part of legal proceedings. The types of collateral shall be the ones referred to in paragraph 173, with the exception of those in point (b) (i) of that paragraph. 175i. ‘Value at initial recognition’ shall mean the gross carrying amount of the collateral obtained by taking possession at the point in time of the initial recognition in the balance sheet of the reporting institution. 175ii. ‘Accumulated negative changes’ shall be the difference, at the level of the individual collateral item, between the value at initial recognition of the collateral and the carrying amount at the reporting reference date, where that difference is negative.. Collateral obtained by taking possession accumulated () 176. Collateral obtained by taking possession that remains recognised in the balance sheet at the reference date, irrespective of the point in time when it was obtained, shall be reported in template. Both collateral obtained by taking possession classified as ‘Property, plant and equipment’ and other collateral obtained by taking possession shall be included. Collateral obtained by taking possession shall include assets that were not pledged by the debtor as collateral, but were obtained in exchange for the cancellation of debt, whether on a voluntary basis or as part of legal proceedings. 13. FAIR VALUE HIERARCHY: FINANCIAL INSTRUMENTS AT FAIR VALUE (14) 177. Institutions shall report the value of financial instruments measured at fair value according to the hierarchy provided by IFRS. Where national GAAP under BAD require the allocation of assets measured at fair value between different levels of fair value, institutions under national GAAP shall also report this template. 178. ‘Change in fair value for the period’ shall include gains or losses from re-measurements made in accordance with IFRS 9, IFRS 13 or national GAAP, where applicable, in the period of the instruments that continue to exist at the reporting date. Those gains and losses shall be reported as for inclusion in the statement of profit or loss, or where applicable, in the statement of comprehensive income; thus, the amounts to be reported are before taxes. 179. ‘Accumulated change in fair value before taxes’ shall include the amount of gains or losses from re- measurements of the instruments accumulated from the initial recognition to the reference date. 14. DERECOGNITION AND FINANCIAL LIABILITIES ASSOCIATED WITH TRANSFERRED FINANCIAL ASSETS (15) 180. Template 15 shall include information on transferred financial assets of which part or all do not qualify for derecognition, and financial assets entirely derecognised for which the institution retains servicing rights. 181. The associated liabilities shall be reported according to the portfolio in which the related transferred financial assets were included in the assets side and not according to the portfolio in which they were included in the liability side.EN L 97/ .