EN.   5. Breakdown of non-trading loans and advances by product Loans and advances other than held for trading, trading or held for sale assets by product References Gross carrying amount Carrying amount Annex V.Part Central banks General governments Credit institu tions Other financial corporations Non-financial corporations Households Annex V.Part Annex V.Part (a) Annex V.Part (b) Annex V.Part (c) Annex V.Part (d) Annex V.Part (e) Annex V.Part (f) By product 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) LOANS AND ADVANCES Annex V.Part , 44(a)EN  . References Gross carrying amount Carrying amount Annex V.Part Central banks General governments Credit institu tions Other financial corporations Non-financial corporations Households Annex V.Part Annex V.Part (a) Annex V.Part (b) Annex V.Part (c) Annex V.Part (d) Annex V.Part (e) Annex V.Part (f) By collateral of which: Loans collateralized by immovable property Annex V.Part (a), 87 of which: other collateralized loans Annex V.Part (b), 87 By purpose of which: credit for consumption Annex V.Part (a) of which: lending for house purchase Annex V.Part (b) By subordi nation of which: project finance loans Annex V.Part ; CRR Art 147(8)EN.   5. Breakdown of non-trading loans and advances by product Loans and advances other than held for trading, trading or held for sale assets by product References Gross carrying amount Carrying amount Annex V.Part -28 Central banks General govern ments Credit institu tions Other financial corpor ations Non- financial corpor ations House holds Annex V.Part Annex V.Part (a) Annex V.Part (b) Annex V.Part (c) Annex V.Part (d) Annex V.Part (e) Annex V.Part (f) By product 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) LOANS AND ADVANCES Annex V.Part , 44(a) By collateral of which: Loans collateralized by immovable property Annex V.Part (a), 87 of which: other collateralized loans Annex V.Part (b), 87 By purpose of which: credit for consumption Annex V.Part (a) of which: lending for house purchase Annex V.Part (b) By subordination of which: project finance loans Annex V.Part ; CRR Art 147(8) 82. Under national GAAP based on BAD, the amount of general allowances for banking risk to be reported in the applicable templates shall only be the part that affects the carrying amount of debt instruments (BAD Article ). 5. BREAKDOWN OF NON-TRADING LOANS AND ADVANCES BY PRODUCT (5) 83. Loans and advances other than those held for trading, trading assets or held for sale assets shall be broken down by type of product and by counterparty sector for the carrying amount and by type of products only for the gross carrying amount. 84. Balances receivable on demand classified as ‘Cash, cash balances at central banks and other demand deposits’ shall also be reported in this template independently of how they are measured. 85. Loans and advances shall be allocated to the following products: (a) ‘on demand (call) and short notice (current account)’ shall include balances receivable on demand (call), at short notice (by close of business on the day following that on which the demand was made), current accounts and similar balances including loans that are overnight deposits for the borrower (loans to be repaid by close of business on the day following that in which it was granted), regardless of their legal form. It shall also include ‘overdrafts’ that are debit balances on current account balances and compulsory reserves held at the central bank; (b) ‘Credit card debt’ shall include credit granted either via delayed debit cards or via credit cards as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation; (c) ‘Trade receivables’ shall include loans to other debtors granted on the basis of bills or other documents that give the right to receive the proceeds of transactions for the sale of goods or provision of services. That item shall include all factoring and similar transactions, like acceptances, outright purchase of trade receivables, forfaiting, discounting of invoice, bills of exchange, commercial papers and other claims where the reporting institution buys the trade receivables (both with and without recourse); (d) ‘Finance leases’ shall include the carrying amount of finance lease receivables. Under IFRS, ‘finance lease receivables’ are as defined in IAS 17; (e) ‘Reverse repurchase loans’ shall include finance granted in exchange for securities or gold bought under repurchase agreements or borrowed under securities lending agreements as defined in paragraphs 183 and 184 of this Part; (f) ‘Other term loans’ shall include debit balances with contractually fixed maturities or terms that are not included in other items; (g) ‘Advances that are not loans’ shall include advances that cannot be classified as loans in accordance with the Table of Part 2 of Annex II to the ECB BSI Regulation. That item shall include, among others, gross amounts receivable in respect of suspense items (such as funds that are awaiting investment, transfer, or settlement) and transit items (such as cheques and other forms of payment that have been sent for collection).EN.  L 97/