EN.   9. Loan commitments, financial guarantees and other commitments Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given References National GAAP compatible IFRS Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V.Part -108, 118 Provisions on off-balance sheet commitments and financial guar antees under IFRS 9 impairment Annex V Part -109 Instruments without significant increase in credit risk since initial recognition (Stage 1) Instruments with significant increase in credit risk since initial recognition but not credit- impaired (Stage 2) Credit-impaired instruments (Stage 3) Purchased or originated credit- impaired instruments Instruments without significant increase in credit risk since initial recognition (Stage 1) Instruments with significant increase in credit risk since initial recognition but not credit- impaired (Stage 2) IFRS (e),(g), IFRS. (c), IFRS , IFRS 9.B2.5; IFRS 7.35M IFRS (e),(g), IFRS. (c), IFRS , IFRS 9.B2.5; IFRS 7.35M IFRS (e),(g), IFRS. (c), IFRS , IFRS9.B2.5; IFRS 7.35M IFRS 7.35M; Annex V.Part IFRS (e),(g), IFRS. (c), IFRS9., IFRS 9.B2.5; IFRS 7.35H(a) IFRS (e),(g), IFRS. (c),IFRS9., IFRS 9.B2.5; IFRS 7.35H(b)(i) Loan commitments given CRR Annex I; Annex V.Part (g), Part -105, 113, 116 of which: non-performing 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)EN  . References National GAAP compatible IFRS Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V.Part -108, 118 Provisions on off-balance sheet commitments and financial guar antees under IFRS 9 impairment Annex V Part -109 Instruments without significant increase in credit risk since initial recognition (Stage 1) Instruments with significant increase in credit risk since initial recognition but not credit- impaired (Stage 2) Credit-impaired instruments (Stage 3) Purchased or originated credit- impaired instruments Instruments without significant increase in credit risk since initial recognition (Stage 1) Instruments with significant increase in credit risk since initial recognition but not credit- impaired (Stage 2) IFRS (e),(g), IFRS. (c), IFRS , IFRS 9.B2.5; IFRS 7.35M IFRS (e),(g), IFRS. (c), IFRS , IFRS 9.B2.5; IFRS 7.35M IFRS (e),(g), IFRS. (c), IFRS , IFRS9.B2.5; IFRS 7.35M IFRS 7.35M; Annex V.Part IFRS (e),(g), IFRS. (c), IFRS9., IFRS 9.B2.5; IFRS 7.35H(a) IFRS (e),(g), IFRS. (c),IFRS9., IFRS 9.B2.5; IFRS 7.35H(b)(i) 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, 116 of which: non-performing Annex V.Part Central banks Annex V.Part (a)EN.   References National GAAP compatible IFRS Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V.Part -108, 118 Provisions on off-balance sheet commitments and financial guar antees under IFRS 9 impairment Annex V Part -109 Instruments without significant increase in credit risk since initial recognition (Stage 1) Instruments with significant increase in credit risk since initial recognition but not credit- impaired (Stage 2) Credit-impaired instruments (Stage 3) Purchased or originated credit- impaired instruments Instruments without significant increase in credit risk since initial recognition (Stage 1) Instruments with significant increase in credit risk since initial recognition but not credit- impaired (Stage 2) IFRS (e),(g), IFRS. (c), IFRS , IFRS 9.B2.5; IFRS 7.35M IFRS (e),(g), IFRS. (c), IFRS , IFRS 9.B2.5; IFRS 7.35M IFRS (e),(g), IFRS. (c), IFRS , IFRS9.B2.5; IFRS 7.35M IFRS 7.35M; Annex V.Part IFRS (e),(g), IFRS. (c), IFRS9., IFRS 9.B2.5; IFRS 7.35H(a) IFRS (e),(g), IFRS. (c),IFRS9., IFRS 9.B2.5; IFRS 7.35H(b)(i) 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 National GAAP compatible IFRS Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V.Part -108, 118 Provisions on off-balance sheet commitments and financial guar antees under IFRS 9 impairment Annex V Part -109 Instruments without significant increase in credit risk since initial recognition (Stage 1) Instruments with significant increase in credit risk since initial recognition but not credit- impaired (Stage 2) Credit-impaired instruments (Stage 3) Purchased or originated credit- impaired instruments Instruments without significant increase in credit risk since initial recognition (Stage 1) Instruments with significant increase in credit risk since initial recognition but not credit- impaired (Stage 2) IFRS (e),(g), IFRS. (c), IFRS , IFRS 9.B2.5; IFRS 7.35M IFRS (e),(g), IFRS. (c), IFRS , IFRS 9.B2.5; IFRS 7.35M IFRS (e),(g), IFRS. (c), IFRS , IFRS9.B2.5; IFRS 7.35M IFRS 7.35M; Annex V.Part IFRS (e),(g), IFRS. (c), IFRS9., IFRS 9.B2.5; IFRS 7.35H(a) IFRS (e),(g), IFRS. (c),IFRS9., IFRS 9.B2.5; IFRS 7.35H(b)(i) of which: non-performing 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)EN.   References National GAAP compatible IFRS Provisions on off-balance sheet commitments and financial guar antees under IFRS 9 impairment Annex V Part -109 Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4 Commitments and financial guarantees measured at fair value Credit-impaired instruments (Stage 3) Purchased or originated credit- impaired instru ments Nominal amount Provision Nominal amount Accumulated negative changes in fair value due to credit risk on non- performing commitments IFRS (e),(g), IFRS. (c),IFRS9., IFRS 9.B2.5; IFRS 7.35H(b)(ii) IFRS 7.35M;Annex V.Part IAS 37, IFRS (e), IFRS 9.B2.5; IFRS 4; Annex V.Part , 118 IAS 37, IFRS (e), IFRS 9.B2.5; IFRS 4; Annex V.Part , 111 IFRS (a), 9.B2.5;Annex V Part , 118 Annex V Part Loan commitments given CRR Annex I; Annex V.Part (g), Part -105, 113, 116 of which: non-performing 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)EN  . References National GAAP compatible IFRS Provisions on off-balance sheet commitments and financial guar antees under IFRS 9 impairment Annex V Part -109 Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4 Commitments and financial guarantees measured at fair value Credit-impaired instruments (Stage 3) Purchased or originated credit- impaired instru ments Nominal amount Provision Nominal amount Accumulated negative changes in fair value due to credit risk on non- performing commitments IFRS (e),(g), IFRS. (c),IFRS9., IFRS 9.B2.5; IFRS 7.35H(b)(ii) IFRS 7.35M;Annex V.Part IAS 37, IFRS (e), IFRS 9.B2.5; IFRS 4; Annex V.Part , 118 IAS 37, IFRS (e), IFRS 9.B2.5; IFRS 4; Annex V.Part , 111 IFRS (a), 9.B2.5;Annex V Part , 118 Annex V Part 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, 116 of which: non-performing Annex V.Part Central banks Annex V.Part (a)EN.   References National GAAP compatible IFRS Provisions on off-balance sheet commitments and financial guar antees under IFRS 9 impairment Annex V Part -109 Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4 Commitments and financial guarantees measured at fair value Credit-impaired instruments (Stage 3) Purchased or originated credit- impaired instru ments Nominal amount Provision Nominal amount Accumulated negative changes in fair value due to credit risk on non- performing commitments IFRS (e),(g), IFRS. (c),IFRS9., IFRS 9.B2.5; IFRS 7.35H(b)(ii) IFRS 7.35M;Annex V.Part IAS 37, IFRS (e), IFRS 9.B2.5; IFRS 4; Annex V.Part , 118 IAS 37, IFRS (e), IFRS 9.B2.5; IFRS 4; Annex V.Part , 111 IFRS (a), 9.B2.5;Annex V Part , 118 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) Other Commitments given CRR Annex I; Annex V.Part (g), Part -105, 115, 116EN  . References National GAAP compatible IFRS Provisions on off-balance sheet commitments and financial guar antees under IFRS 9 impairment Annex V Part -109 Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4 Commitments and financial guarantees measured at fair value Credit-impaired instruments (Stage 3) Purchased or originated credit- impaired instru ments Nominal amount Provision Nominal amount Accumulated negative changes in fair value due to credit risk on non- performing commitments IFRS (e),(g), IFRS. (c),IFRS9., IFRS 9.B2.5; IFRS 7.35H(b)(ii) IFRS 7.35M;Annex V.Part IAS 37, IFRS (e), IFRS 9.B2.5; IFRS 4; Annex V.Part , 118 IAS 37, IFRS (e), IFRS 9.B2.5; IFRS 4; Annex V.Part , 111 IFRS (a), 9.B2.5;Annex V Part , 118 Annex V Part of which: non-performing 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)EN.   Loan commitments, financial guarantees and other commitments received References Maximum amount of the guarantee that can be considered Nominal amount IFRS (b); Annex V.Part Annex V.Part Loan commitments received IFRS (g),. BCZ2.2; Annex V.Part (h), Part -103, 113 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 received IFRS (e ),. B2.5,. BC2.17, IFRS 8.Appendix A; IFRS 4 Annex A; Annex V.Part (h), Part - 103, 114 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 guarantee that can be considered Nominal amount IFRS (b); Annex V.Part Annex V.Part Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) Other Commitments received Annex V.Part (h), Part -103, 115 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)EN.   9. Loan commitments, financial guarantees and other commitments Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given References National GAAP compatible IFRS Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V.Part -108, 118 Instruments without significant increase in credit risk since initial recognition (Stage 1) Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Credit-impaired instruments (Stage 3) Purchased or originated credit-impaired instruments IFRS (e),(g), IFRS. (c), IFRS , IFRS 9.B2.5; IFRS 7.35M IFRS (e),(g), IFRS. (c), IFRS , IFRS 9.B2.5; IFRS 7.35M IFRS (e),(g), IFRS. (c), IFRS , IFRS9.B2.5; IFRS 7.35M IFRS 7.35M; Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part -105, 113, 116 of which: non-performing Annex V.Part Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c)EN  . References National GAAP compatible IFRS Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V.Part -108, 118 Instruments without significant increase in credit risk since initial recognition (Stage 1) Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Credit-impaired instruments (Stage 3) Purchased or originated credit-impaired instruments IFRS (e),(g), IFRS. (c), IFRS , IFRS 9.B2.5; IFRS 7.35M IFRS (e),(g), IFRS. (c), IFRS , IFRS 9.B2.5; IFRS 7.35M IFRS (e),(g), IFRS. (c), IFRS , IFRS9.B2.5; IFRS 7.35M IFRS 7.35M; Annex V.Part 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, 116 of which: non-performing Annex V.Part Central banks Annex V.Part (a)EN.   References National GAAP compatible IFRS Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V.Part -108, 118 Instruments without significant increase in credit risk since initial recognition (Stage 1) Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Credit-impaired instruments (Stage 3) Purchased or originated credit-impaired instruments IFRS (e),(g), IFRS. (c), IFRS , IFRS 9.B2.5; IFRS 7.35M IFRS (e),(g), IFRS. (c), IFRS , IFRS 9.B2.5; IFRS 7.35M IFRS (e),(g), IFRS. (c), IFRS , IFRS9.B2.5; IFRS 7.35M IFRS 7.35M; 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) Other Commitments given CRR Annex I; Annex V.Part (g), Part -105, 115, 116 of which: non-performing Annex V.Part 2.117EN  . References National GAAP compatible IFRS Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V.Part -108, 118 Instruments without significant increase in credit risk since initial recognition (Stage 1) Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Credit-impaired instruments (Stage 3) Purchased or originated credit-impaired instruments IFRS (e),(g), IFRS. (c), IFRS , IFRS 9.B2.5; IFRS 7.35M IFRS (e),(g), IFRS. (c), IFRS , IFRS 9.B2.5; IFRS 7.35M IFRS (e),(g), IFRS. (c), IFRS , IFRS9.B2.5; IFRS 7.35M IFRS 7.35M; 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)EN.   References National GAAP compatible IFRS Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V Part -109 Instruments without significant increase in credit risk since initial recognition (Stage 1) Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Credit-impaired instruments (Stage 3) Purchased or originated credit-impaired instruments IFRS (e),(g), IFRS. (c), IFRS9., IFRS 9.B2.5; IFRS 7.35H(a) IFRS (e),(g), IFRS. (c),IFRS9., IFRS 9.B2.5; IFRS 7.35H(b)(i) IFRS (e),(g), IFRS. (c),IFRS9., IFRS 9.B2.5; IFRS 7.35H(b)(ii) IFRS 7.35M; Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part -105, 113, 116 of which: non-performing Annex V.Part Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c)EN  . References National GAAP compatible IFRS Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V Part -109 Instruments without significant increase in credit risk since initial recognition (Stage 1) Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Credit-impaired instruments (Stage 3) Purchased or originated credit-impaired instruments IFRS (e),(g), IFRS. (c), IFRS9., IFRS 9.B2.5; IFRS 7.35H(a) IFRS (e),(g), IFRS. (c),IFRS9., IFRS 9.B2.5; IFRS 7.35H(b)(i) IFRS (e),(g), IFRS. (c),IFRS9., IFRS 9.B2.5; IFRS 7.35H(b)(ii) IFRS 7.35M; Annex V.Part 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, 116 of which: non-performing Annex V.Part Central banks Annex V.Part (a)EN.   References National GAAP compatible IFRS Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V Part -109 Instruments without significant increase in credit risk since initial recognition (Stage 1) Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Credit-impaired instruments (Stage 3) Purchased or originated credit-impaired instruments IFRS (e),(g), IFRS. (c), IFRS9., IFRS 9.B2.5; IFRS 7.35H(a) IFRS (e),(g), IFRS. (c),IFRS9., IFRS 9.B2.5; IFRS 7.35H(b)(i) IFRS (e),(g), IFRS. (c),IFRS9., IFRS 9.B2.5; IFRS 7.35H(b)(ii) IFRS 7.35M; 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) Other Commitments given CRR Annex I; Annex V.Part (g), Part -105, 115, 116 of which: non-performing Annex V.Part 2.117EN  . References National GAAP compatible IFRS Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V Part -109 Instruments without significant increase in credit risk since initial recognition (Stage 1) Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Credit-impaired instruments (Stage 3) Purchased or originated credit-impaired instruments IFRS (e),(g), IFRS. (c), IFRS9., IFRS 9.B2.5; IFRS 7.35H(a) IFRS (e),(g), IFRS. (c),IFRS9., IFRS 9.B2.5; IFRS 7.35H(b)(i) IFRS (e),(g), IFRS. (c),IFRS9., IFRS 9.B2.5; IFRS 7.35H(b)(ii) IFRS 7.35M; 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)EN.   References National GAAP compatible IFRS Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4 Commitments and financial guarantees measured at fair value Nominal amount Provision Nominal amount Accumulated negative changes in fair value due to credit risk on non-performing commitments IAS 37, IFRS (e), IFRS 9.B2.5; IFRS 4; Annex V.Part , 118 IAS 37, IFRS (e), IFRS 9.B2.5; IFRS 4; Annex V.Part , 111 IFRS (a), 9.B2.5; Annex V Part , 118 Annex V Part Loan commitments given CRR Annex I; Annex V.Part (g), Part -105, 113, 116 of which: non-performing Annex V.Part Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c)EN  . References National GAAP compatible IFRS Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4 Commitments and financial guarantees measured at fair value Nominal amount Provision Nominal amount Accumulated negative changes in fair value due to credit risk on non-performing commitments IAS 37, IFRS (e), IFRS 9.B2.5; IFRS 4; Annex V.Part , 118 IAS 37, IFRS (e), IFRS 9.B2.5; IFRS 4; Annex V.Part , 111 IFRS (a), 9.B2.5; Annex V Part , 118 Annex V Part 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, 116 of which: non-performing Annex V.Part Central banks Annex V.Part (a)EN.   References National GAAP compatible IFRS Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4 Commitments and financial guarantees measured at fair value Nominal amount Provision Nominal amount Accumulated negative changes in fair value due to credit risk on non-performing commitments IAS 37, IFRS (e), IFRS 9.B2.5; IFRS 4; Annex V.Part , 118 IAS 37, IFRS (e), IFRS 9.B2.5; IFRS 4; Annex V.Part , 111 IFRS (a), 9.B2.5; Annex V Part , 118 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) Other Commitments given CRR Annex I; Annex V.Part (g), Part -105, 115, 116 of which: non-performing Annex V.Part 2.117EN  . References National GAAP compatible IFRS Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4 Commitments and financial guarantees measured at fair value Nominal amount Provision Nominal amount Accumulated negative changes in fair value due to credit risk on non-performing commitments IAS 37, IFRS (e), IFRS 9.B2.5; IFRS 4; Annex V.Part , 118 IAS 37, IFRS (e), IFRS 9.B2.5; IFRS 4; Annex V.Part , 111 IFRS (a), 9.B2.5; Annex V Part , 118 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)EN.   Off-balance sheet exposures under national GAAP: Loan commitments, financial guarantees and other commitments given References National GAAP Nominal amount Provisions CRR Annex I; Annex V.Part CRR Annex I; Annex V.Part Loan commitments given CRR Annex I; Annex V.Part (g), Part , 113 of which: non-performing 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) Financial guarantees given CRR Annex I; Annex V.Part (f), Part , 114 of which: non-performing 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)EN  . References National GAAP Nominal amount Provisions CRR Annex I; Annex V.Part CRR Annex I; Annex V.Part Households Annex V.Part (f) Other Commitments given CRR Annex I; Annex V.Part (g), Part , 115 of which: non-performing 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)EN.   Loan commitments, financial guarantees and other commitments received References National GAAP References National GAAP compatible IFRS Maximum amount of the guarantee that can be considered Nominal amount IFRS (b); Annex V.Part Annex V.Part Annex V.Part Annex V.Part Loan commitments received Annex V.Part (h), Part -103, 113 IFRS (g),. BCZ2.2; Annex V.Part (h), Part -103, 113 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) Financial guarantees received Annex V.Part (h), Part -103, 114 IFRS (e ),. B2.5,. BC2.17, IFRS 8.Appendix A; IFRS 4 Annex A; Annex V.Part (h), Part -103, 114 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  . References National GAAP References National GAAP compatible IFRS Maximum amount of the guarantee that can be considered Nominal amount IFRS (b); Annex V.Part Annex V.Part Annex V.Part Annex V.Part Non-financial corporations Annex V.Part (e) Annex V.Part (e) Households Annex V.Part (f) Annex V.Part (f) Other Commitments received Annex V.Part (h), Part -103, 115 Annex V.Part (h), Part -103, 115 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)  9. LOAN COMMITMENTS, FINANCIAL GUARANTEES AND OTHER COMMITMENTS (9) 102. Off-balance sheet exposures shall include the off-balance sheet items listed in Annex I to CRR. In templates , and , all off-balance sheet exposures listed in Annex I to CRR shall be broken down in loan commitments, financial guarantees, and other commitments. 103. Information on loan commitments, financial guarantees and other commitments given and received shall include both revocable and irrevocable commitments. 104. Loan commitments, financial guarantees and other commitments given listed in Annex I to CRR may be instruments that are in the scope of IFRS 9 where they are measured at fair value through profit or loss, or where they are subject to the impairment requirements of IFRS 9, as well as instruments that are within the scope of IAS 37 or IFRS 4. 105. Under IFRS, loan commitments, financial guarantees and other commitments given shall be reported in template where any of the following conditions are met: (a) they are subject to impairment requirements of IFRS 9; (b) they are designated at fair value through profit or loss under IFRS 9; (c) they are within the scope of IAS 37 or IFRS 4. 106. Liabilities that shall be recognised as credit losses for the financial guarantees and commitments given referred to under points (a) and (c) of paragraph 105 of this Part of this Annex shall be reported as provisions regardless of the measurement criteria applied. 107. Institutions under IFRS shall report the nominal amount and provisions of instruments that are subject to the impairment requirements of IFRS 9, including those measured at initial cost less cumulative income recog nised, broken down by impairment stages, except where they are deemed credit-impaired at initial recog nition consistently with the definition of purchased or originated financial assets of IFRS 9 Appendix A. For these exposures, the nominal amount and provisions shall be separately reported, outside the impairment stages in template. EN L 97/ . 108. Only the nominal amount of the commitment shall be reported in template where a debt instrument includes both an on-balance sheet instrument and an off-balance sheet component. Where the reporting entity is unable to identify separately the expected credit losses on the on-balance sheet and off-balance components, the expected credit losses on the commitment shall be reported together with the accumulated impairment on the on-balance sheet component. Where the combined expected credit losses exceed the gross carrying amount of the debt instrument, the remaining balance of the expected credit losses shall be reported as a provision in the appropriate column in template (IFRS and IFRS 7.B8E). 109. A financial guarantee or a commitment to provide a loan at a below-market rate that is measured in accordance with IFRS (d) and for which its loss allowance is determined in accordance with IFRS shall be reported in the appropriate column. 110. Where loan commitments, financial guarantees and other commitments are measured at fair value in accordance with IFRS 9, institutions shall report in template the nominal amount and accumulated negative changes in fair value due to credit risk of those financial guarantees and commitments in dedicated columns. ‘Accumulated negative changes in fair value due to credit risk’ shall be reported applying the criteria of paragraph 69of this Part. 111. The nominal amount and provisions of other commitments or guarantees that are within the scope of IAS 37 or IFRS 4 shall be reported in dedicated columns. 112. Institutions under national GAAP based on BAD shall report in template the nominal amount of commitments and financial guarantees referred to in paragraphs 102 and 103, as well as the amount of provisions required to be held against those off-balance sheet exposures. 113. ‘Loan commitments’ shall be firm commitments to provide credit under pre-specified terms and conditions, except those that are derivatives because they can be settled net in cash or by delivering or issuing another financial instrument. The following items of Annex I to CRR shall be classified as ‘Loan commitments’: (a) ‘Forward deposits’; (b) ‘Undrawn credit facilities’, which comprise agreements to ‘lend’ or provide ‘acceptance facilities’ under pre- specified terms and conditions. 114. ‘Financial guarantees’ shall be contracts that require the issuer to make specified payments to reimburse the holder of a loss it incurs, because a specified debtor fails to make payment where due in accordance with the original or modified terms of a debt instrument, including guarantees provided for other financial guarantees. Under IFRS, those contracts shall meet the definition of financial guarantee contracts in IFRS (e) and IFRS 4.A. The following items of Annex I to CRR shall be classified as ‘financial guarantees’: (a) ‘Guarantees having the character of credit substitute’; (b) ‘Credit derivatives’ that meet the definition of financial guarantee; (c) ‘Irrevocable standby letters of credit having the character of credit substitutes’.EN.  L 97/ 115. ‘Other commitments’ shall include the following items of Annex I to CRR: (a) ‘Unpaid portion of partly-paid shares and securities’; (b) ‘Documentary credits issued or confirmed’; (c) ‘Trade finance off-balance sheet items’; (d) ‘Documentary credits in which underlying shipment acts as collateral and other self-liquidating trans actions’; (e) ‘Warranties and indemnities’ (including tender and performance bonds) and ‘guarantees not having the character of credit substitutes’; (f) ‘Shipping guarantees, customs and tax bonds’; (g) ‘Note issuance facilities’ (NIFs) and ‘Revolving underwritings facilities’ (RUFs); (h) ‘Undrawn credit facilities’ which comprise agreements to ‘lend’ or provide ‘acceptance facilities’ where the terms and conditions are not pre-specified; (i) ‘Undrawn credit facilities’ which comprise agreements to ‘purchase securities’ or ‘provide guarantees’; (j) ‘Undrawn credit facilities for tender and performance guarantees’; (k) ‘Other off-balance sheet items’ in Annex I to CRR. 116. Under IFRS, the following items are recognised in the balance sheet and, consequently, shall not be reported as off-balance sheet exposures: (a) ‘Credit derivatives’ that do not meet the definition of financial guarantees are ‘derivatives’ under IFRS 9; (b) ‘Acceptances’ are obligations by an institution to pay on maturity the face value of a bill of exchange, normally covering the sale of goods. Consequently, they are classified as ‘trade receivables’ on the balance sheet; (c) ‘Endorsements on bills’ that do not meet the criteria for derecognition under IFRS 9; (d) ‘Transactions with recourse’ that do not meet the criteria for derecognition under IFRS 9; (e) ‘Assets purchased under outright forward purchase agreements’ are ‘derivatives’ under IFRS 9; (f) ‘Asset sale and repurchase agreements as referred to in paragraphs 3 and 5 of Article 12 of Directive 86/635/EEC’. In those contracts, the transferee has the option, but not the obligation, to return the assets at a price agreed in advance on a date specified or on a date to be specified. Therefore, those contracts meet the definition of derivatives in Appendix A to IFRS 9. 117. The item ‘of which: non-performing’ shall include the nominal amount of those loan commitments, financial guarantees and other commitments given that are considered as non-performing in accordance with para graphs 213 to 239 of this Part. 118. For financial guarantees, loan commitments and other commitments given, the ‘Nominal amount’ shall be the amount that best represents the institution’s maximum exposure to credit risk without taking account of any collateral held or other credit enhancements. In particular, for financial guarantees given, the nominal amount shall be the maximum amount the entity would have to pay if the guarantee is called on. For loan commitments, the nominal amount shall be the undrawn amount that the institution has committed to lend. Nominal amounts shall be the exposure values before applying conversion factors and credit risk mitigation techniques.EN L 97/ . 119. In template , for loan commitments received, the nominal amount shall be the total undrawn amount that the counterparty has committed to lend to the institution. For other commitments received, the nominal amount shall be the total amount committed by the other party in the transaction. For financial guarantees received, the ‘maximum amount of the guarantee that can be considered’ shall be the maximum amount the counterparty would have to pay if the guarantee is called on. Where a financial guarantee received has been issued by more than one guarantor, the guaranteed amount shall be reported only once in this template; the guaranteed amount shall be allocated to guarantor that is more relevant for the mitigation of credit risk.