Official Gazette Notification Text
Official TranscriptOfficial Journal EN of the European Union L series 2025/1958 17.10.2025 REGULATION(EU) 2025/1958 OF THE EUROPEAN CENTRAL BANK of 9 September 2025 amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2015/13) (ECB/2025/31) THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK, Having regard to the Treaty on the Functioning of the European Union, Having regard to...
Official Journal EN of the European Union L series 2025/1958 17.10.2025 REGULATION(EU) 2025/1958 OF THE EUROPEAN CENTRAL BANK of 9 September 2025 amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2015/13) (ECB/2025/31) THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK, Having regard to the Treaty on the Functioning of the European Union, Having regard to Council Regulation (EU) No 1024/2013 of 15 October 2013 conferring specific tasks on the European Central Bank concerning policies relating to the prudential supervision of credit institutions(1), and in particular Article 4(1) and (3), Article 6(2), Article 6(5), point (d), and Article 10 thereof, Having regard to Regulation (EU) No 468/2014 of the European Central Bank of 16 April 2014 establishing the framework for cooperation within the Single Supervisory Mechanism between the European Central Bank and national competent authorities and with national designated authorities (SSM Framework Regulation) (ECB/2014/17)(2), and in particular Article 21(1), Article 140 and Article 141(1) thereof,
Whereas:
(1) Regulation (EU) 2015/534 of the European Central Bank (ECB/2015/13)(3) lays down reporting requirements concerning the supervisory financial information to be submitted by supervised entities to national competent authorities.
(2) Regulation (EU) 2015/534 (ECB/2015/13) requires supervised entities to report supervisory financial information based on the templates developed by the European Banking Authority and laid down by Commission Implementing Regulation (EU) 2024/3117(4), which repeals and replaces Commission Implementing Regulation (EU) 2021/451(5).
(3) In accordance with the principle of proportionality, less significant credit institutions and less significant branches are subject to reduced reporting requirements under Regulation (EU) 2015/534 (ECB/2015/13). In particular, only a reduced set of data points specified in Annex III to Regulation (EU) 2015/534 (ECB/2015/13) is collected from certain less significant credit institutions subject to Regulation (EU) 2015/534 (ECB/2015/13) which have a total asset value of EUR 3 billion or less.
(4) In order to exercise oversight over the functioning of the Single Supervisory Mechanism and to promote the consistent application of high supervisory standards, the ECB needs additional data points concerning these less significant credit institutions. The additional information is necessary for the ECB to foster comparability of the outcomes of the supervisory review and evaluation process (SREP) assessment.
(5) Therefore, Regulation (EU) 2015/534 (ECB/2015/13) should be amended accordingly,
(1) OJ L 287, 29.10.2013, p. 63, ELI: http://data.europa.eu/eli/reg/2013/1024/oj.
(2) OJ L 141, 14.5.2014, p. 1, ELI: http://data.europa.eu/eli/reg/2014/468/oj.
(3) Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13) (OJ L 86, 31.3.2015, p. 13, ELI: http://data.europa.eu/eli/reg/2015/534/oj).
(4) Commission Implementing Regulation (EU) 2024/3117 of 29 November 2024 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Commission Implementing Regulation (EU) 2021/451 (OJ L, 2024/3117, 27.12.2024, ELI: http://data.
europa.eu/eli/reg_impl/2024/3117/oj).
(5) Commission Implementing Regulation (EU) 2021/451 of 17 December 2020 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Implementing Regulation (EU) No 680/2014 (OJ L 97, 19.3.2021, p. 1, ELI: http://data.europa.eu/eli/ reg_impl/2021/451/oj).
ELI: http://data.europa.eu/eli/reg/2025/1958/oj 1/212EN OJ L, 17.10.2025
HAS ADOPTED THIS REGULATION:
Article 1 Amendments Regulation (EU) 2015/534 (ECB/2015/13) is amended as follows:
1. Annex IV entitled ‘’‘FINREP data points’’ under IFRS or National GAAP compatible with IFRS’ is amended in accordance with Annex I to this Regulation;
2. Annex V entitled ‘’‘FINREP data points’’ under national accounting frameworks’ is amended in accordance with Annex II to this Regulation.
Article 2 Final provisions
1. This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
2. It shall apply from 30 December 2025.
This Regulation shall be binding in its entirety and directly applicable in the Member States in accordance with the Treaties.
Done at Frankfurt am Main, 9 September 2025.
For the Governing Council of the ECB The President of the ECB Christine LAGARDE 2/212 ELI: http://data.europa.eu/eli/reg/2025/1958/ojEN OJ L, 17.10.2025 ANNEX I Annex IV to Regulation (EU) 2015/534 (ECB/2015/13) entitled ‘“FINREP data points” under IFRS or National GAAP compatible with IFRS’ is amended as follows:
Tables 18.0 and 19 are replaced by the following:
ELI: http://data.europa.eu/eli/reg/2025/1958/oj 3/212‘18 Information on performing and non-performing exposures
18.0 Information on performing and non-performing exposures Gross carrying amount / Nominal amount Performing
Of which: Of which:
Instruments Instruments with
Of which: purchased without significant significant increase Not past due or Past Past due > 30 days ≤ = or originated credit- increase in credit in credit risk since due ≤ = 30 days 90 days impaired financial risk since initial initial recognition References assets recognition but not credit- (Stage 1) impaired (Stage 2) 0010 0020 0030 0055 0056 0057 0058 IFRS 9.5.5.3; IFRS IFRS 9.5.5.13; IFRS IFRS 9.5.5.5; IFRS Annex V. Part 1.34, Annex V. Part 2. Annex V. Part 2. 222, Annex V. Part 2. 222, 7.35M(b)(i); 7.35M(c);
7.35M(a); Annex V.
Part 2.118, 221 213-216, 223-239 235 235 Annex V. Part 2. Annex V.Part 2.215, Part 2. 237(d) 237(c) 237(e) 0005 Cash balances at Annex V.Part central banks and 2.2, 3 other demand deposits 0010 Debt securities Annex V.Part
1.31, 44(b) 0020 Central banks Annex V.Part
1.42(a) 0030 General governments Annex V.Part
1.42(b) 0040 Credit institutions Annex V.Part
1.42(c) 0050 Other financial Annex V.Part corporations 1.42(d) 0060 Non-financial Annex V.Part corporations 1.42(e) 0070 Loans and advances Annex V.Part
1.32, 44(a) 0080 Central banks Annex V.Part
1.42(a) 0090 General governments Annex V.Part
1.42(b) 0100 Credit institutions Annex V.Part
1.42(c) 4/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Performing
Of which: Of which:
Instruments Instruments with
Of which: purchased without significant significant increase Not past due or Past Past due > 30 days ≤ = or originated credit- increase in credit in credit risk since due ≤ = 30 days 90 days impaired financial risk since initial initial recognition References assets recognition but not credit- (Stage 1) impaired (Stage 2) 0010 0020 0030 0055 0056 0057 0058 IFRS 9.5.5.3; IFRS IFRS 9.5.5.13; IFRS IFRS 9.5.5.5; IFRS Annex V. Part 1.34, Annex V. Part 2. Annex V. Part 2. 222, Annex V. Part 2. 222, 7.35M(b)(i); 7.35M(c);
7.35M(a); Annex V.
Part 2.118, 221 213-216, 223-239 235 235 Annex V. Part 2. Annex V.Part 2.215, Part 2. 237(d) 237(c) 237(e) 0110 Other financial Annex V.Part corporations 1.42(d) 0120 Non-financial Annex V.Part corporations 1.42(e) 0130 Of which: Small SME Art 1 2(a) and Medium-sized Enterprises 0140 Of which: Loans Annex V.Part collateralised by 2.86(a), 87, 234i commercial (a) immovable property 0150 Households Annex V.Part
1.42(f) 0160 Of which: Loans Annex V.Part collateralised by 2.86(a), 87, 234i residential (a) immovable property 0170 Of which: Credit Annex V.Part for consumption 2.88(a), 234i (b)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 5/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Performing
Of which: Of which:
Instruments Instruments with
Of which: purchased without significant significant increase Not past due or Past Past due > 30 days ≤ = or originated credit- increase in credit in credit risk since due ≤ = 30 days 90 days impaired financial risk since initial initial recognition References assets recognition but not credit- (Stage 1) impaired (Stage 2) 0010 0020 0030 0055 0056 0057 0058 IFRS 9.5.5.3; IFRS IFRS 9.5.5.13; IFRS IFRS 9.5.5.5; IFRS Annex V. Part 1.34, Annex V. Part 2. Annex V. Part 2. 222, Annex V. Part 2. 222, 7.35M(b)(i); 7.35M(c);
7.35M(a); Annex V.
Part 2.118, 221 213-216, 223-239 235 235 Annex V. Part 2. Annex V.Part 2.215, Part 2. 237(d) 237(c) 237(e) 0180 DEBT Annex V.Part INSTRUMENTS AT 2.233(a) COST OR AT AMORTISED COST 0181 Debt securities Annex V.Part
1.31, 44(b) 0182 Central banks Annex V.Part
1.42(a) 0183 General governments Annex V.Part
1.42(b) 0184 Credit institutions Annex V.Part
1.42(c) 0185 Other financial Annex V.Part corporations 1.42(d) 0186 Non-financial Annex V.Part corporations 1.42(e) 0191 Loans and advances Annex V.Part
1.32, 44(a) 0192 Central banks Annex V.Part
1.42(a) 0193 General governments Annex V.Part
1.42(b) 0194 Credit institutions Annex V.Part
1.42(c) 6/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Performing
Of which: Of which:
Instruments Instruments with
Of which: purchased without significant significant increase Not past due or Past Past due > 30 days ≤ = or originated credit- increase in credit in credit risk since due ≤ = 30 days 90 days impaired financial risk since initial initial recognition References assets recognition but not credit- (Stage 1) impaired (Stage 2) 0010 0020 0030 0055 0056 0057 0058 IFRS 9.5.5.3; IFRS IFRS 9.5.5.13; IFRS IFRS 9.5.5.5; IFRS Annex V. Part 1.34, Annex V. Part 2. Annex V. Part 2. 222, Annex V. Part 2. 222, 7.35M(b)(i); 7.35M(c);
7.35M(a); Annex V.
Part 2.118, 221 213-216, 223-239 235 235 Annex V. Part 2. Annex V.Part 2.215, Part 2. 237(d) 237(c) 237(e) 0195 Other financial Annex V.Part corporations 1.42(d) 0196 Non-financial Annex V.Part corporations 1.42(e) 0900 Of which: Small SME Art 1 2(a) and Medium-sized Enterprises 0903 Of which: Loans Annex V.Part collateralised by 2.86(a), 87, 234i commercial (a) immovable property 0197 Households Annex V.Part
1.42(f) 0910 Of which: Loans Annex V.Part collateralised by 2.86(a), 87, 234i residential (a) immovable property 0913 Of which: Credit Annex V.Part for consumption 2.88(a), 234i (b)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 7/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Performing
Of which: Of which:
Instruments Instruments with
Of which: purchased without significant significant increase Not past due or Past Past due > 30 days ≤ = or originated credit- increase in credit in credit risk since due ≤ = 30 days 90 days impaired financial risk since initial initial recognition References assets recognition but not credit- (Stage 1) impaired (Stage 2) 0010 0020 0030 0055 0056 0057 0058 IFRS 9.5.5.3; IFRS IFRS 9.5.5.13; IFRS IFRS 9.5.5.5; IFRS Annex V. Part 1.34, Annex V. Part 2. Annex V. Part 2. 222, Annex V. Part 2. 222, 7.35M(b)(i); 7.35M(c);
7.35M(a); Annex V.
Part 2.118, 221 213-216, 223-239 235 235 Annex V. Part 2. Annex V.Part 2.215, Part 2. 237(d) 237(c) 237(e) 0201 DEBT Annex V.Part INSTRUMENTS AT 2.233(b) FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT 0211 Debt securities Annex V.Part
1.31, 44(b) 0212 Central banks Annex V.Part
1.42(a) 0213 General governments Annex V.Part
1.42(b) 0214 Credit institutions Annex V.Part
1.42(c) 0215 Other financial Annex V.Part corporations 1.42(d) 0216 Non-financial Annex V.Part corporations 1.42(e) 0221 Loans and advances Annex V.Part
1.32, 44(a) 0222 Central banks Annex V.Part
1.42(a) 8/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Performing
Of which: Of which:
Instruments Instruments with
Of which: purchased without significant significant increase Not past due or Past Past due > 30 days ≤ = or originated credit- increase in credit in credit risk since due ≤ = 30 days 90 days impaired financial risk since initial initial recognition References assets recognition but not credit- (Stage 1) impaired (Stage 2) 0010 0020 0030 0055 0056 0057 0058 IFRS 9.5.5.3; IFRS IFRS 9.5.5.13; IFRS IFRS 9.5.5.5; IFRS Annex V. Part 1.34, Annex V. Part 2. Annex V. Part 2. 222, Annex V. Part 2. 222, 7.35M(b)(i); 7.35M(c);
7.35M(a); Annex V.
Part 2.118, 221 213-216, 223-239 235 235 Annex V. Part 2. Annex V.Part 2.215, Part 2. 237(d) 237(c) 237(e) 0223 General governments Annex V.Part
1.42(b) 0224 Credit institutions Annex V.Part
1.42(c) 0225 Other financial Annex V.Part corporations 1.42(d) 0226 Non-financial Annex V.Part corporations 1.42(e) 0920 Of which: Small SME Art 1 2(a) and Medium-sized Enterprises 0923 Of which: Loans Annex V.Part collateralised by 2.86(a), 87, 234i commercial (a) immovable property 0227 Households Annex V.Part
1.42(f) 0930 Of which: Loans Annex V.Part collateralised by 2.86(a), 87, 234i residential (a) immovable property
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 9/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Performing
Of which: Of which:
Instruments Instruments with
Of which: purchased without significant significant increase Not past due or Past Past due > 30 days ≤ = or originated credit- increase in credit in credit risk since due ≤ = 30 days 90 days impaired financial risk since initial initial recognition References assets recognition but not credit- (Stage 1) impaired (Stage 2) 0010 0020 0030 0055 0056 0057 0058 IFRS 9.5.5.3; IFRS IFRS 9.5.5.13; IFRS IFRS 9.5.5.5; IFRS Annex V. Part 1.34, Annex V. Part 2. Annex V. Part 2. 222, Annex V. Part 2. 222, 7.35M(b)(i); 7.35M(c);
7.35M(a); Annex V.
Part 2.118, 221 213-216, 223-239 235 235 Annex V. Part 2. Annex V.Part 2.215, Part 2. 237(d) 237(c) 237(e) 0933 Of which: Credit Annex V.Part for consumption 2.88(a), 234i (b) 0231 DEBT Annex V.Part INSTRUMENTS AT 2.233(c), 234 STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT 0330 DEBT Annex V.Part INSTRUMENTS 2.217 OTHER THAN HELD FOR TRADING OR TRADING 0335 DEBT Annex V.Part INSTRUMENTS 2.220 HELD FOR SALE 0340 Loan commitments CRR Annex I;
given Annex V.Part
1.44(g), Part
2.102-105, 113, 116 0350 Central banks Annex V.Part
1.42(a) 10/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Performing
Of which: Of which:
Instruments Instruments with
Of which: purchased without significant significant increase Not past due or Past Past due > 30 days ≤ = or originated credit- increase in credit in credit risk since due ≤ = 30 days 90 days impaired financial risk since initial initial recognition References assets recognition but not credit- (Stage 1) impaired (Stage 2) 0010 0020 0030 0055 0056 0057 0058 IFRS 9.5.5.3; IFRS IFRS 9.5.5.13; IFRS IFRS 9.5.5.5; IFRS Annex V. Part 1.34, Annex V. Part 2. Annex V. Part 2. 222, Annex V. Part 2. 222, 7.35M(b)(i); 7.35M(c);
7.35M(a); Annex V.
Part 2.118, 221 213-216, 223-239 235 235 Annex V. Part 2. Annex V.Part 2.215, Part 2. 237(d) 237(c) 237(e) 0360 General governments Annex V.Part
1.42(b) 0370 Credit institutions Annex V.Part
1.42(c) 0380 Other financial Annex V.Part corporations 1.42(d) 0390 Non-financial Annex V.Part corporations 1.42(e) 0400 Households Annex V.Part
1.42(f) 0410 Financial guarantees IFRS 4 Annex A; given CRR Annex I;
Annex V.Part
1.44(f), Part
2.102-105, 114, 116 0420 Central banks Annex V.Part
1.42(a) 0430 General governments Annex V.Part
1.42(b) 0440 Credit institutions Annex V.Part
1.42(c) 0450 Other financial Annex V.Part corporations 1.42(d)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 11/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Performing
Of which: Of which:
Instruments Instruments with
Of which: purchased without significant significant increase Not past due or Past Past due > 30 days ≤ = or originated credit- increase in credit in credit risk since due ≤ = 30 days 90 days impaired financial risk since initial initial recognition References assets recognition but not credit- (Stage 1) impaired (Stage 2) 0010 0020 0030 0055 0056 0057 0058 IFRS 9.5.5.3; IFRS IFRS 9.5.5.13; IFRS IFRS 9.5.5.5; IFRS Annex V. Part 1.34, Annex V. Part 2. Annex V. Part 2. 222, Annex V. Part 2. 222, 7.35M(b)(i); 7.35M(c);
7.35M(a); Annex V.
Part 2.118, 221 213-216, 223-239 235 235 Annex V. Part 2. Annex V.Part 2.215, Part 2. 237(d) 237(c) 237(e) 0460 Non-financial Annex V.Part corporations 1.42(e) 0470 Households Annex V.Part
1.42(f) 0480 Other Commitments CRR Annex I; given Annex V.Part
1.44(g), Part
2.102-105, 115, 116 0490 Central banks Annex V.Part
1.42(a) 0500 General governments Annex V.Part
1.42(b) 0510 Credit institutions Annex V.Part
1.42(c) 0520 Other financial Annex V.Part corporations 1.42(d) 0530 Non-financial Annex V.Part corporations 1.42(e) 0540 Households Annex V.Part
1.42(f) 0550 OFF-BALANCE Annex V.Part SHEET EXPOSURES 2.217’ 12/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Non-performing
Of which:
Unlikely Instruments to pay with significant
of which: of which: that are Past due > increase in Past due > Past due > Past due > Past due > Of Credit- purchased or not past- 90 days ≤ Past due > credit risk since 180 days 1 year ≤ = 2 year ≤ = 5 year ≤ = which:de impaired originated due or = 180 7 years initial ≤ = 1 year 2 years 5 years 7 years faulted instruments credit-impaired past-due days recognition but (Stage 3) financial assets ≤ = 90 not credit- References days impaired (Stage 2) 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 CRR IFRS Art. 47a IFRS 9.5.5.3; CRR art 9.5.5.1;
Annex V. Annex V. Annex V. Annex V. Annex V. IFRS 9.5.5.13;
(3); Annex V. Annex V. IFRS 178; IFRS Part 2. Part 2. Part 2. Part 2. Part 2. IFRS 7.35M(c);
Annex V. Part 2. 222, Part 2. 222, 7.35M(b)(i); Annex V.P 9.Appendix 222, 222, 222, 222, 222, Annex V.Part Part 2. 235-236 235-236 Annex V. Part 2. art A;
235-236 235-236 235-236 235-236 235-236 2.215, 237(e) 213-216, 237(c) 2.237(b) Annex V.Part 223-239 2.237(a) 0005 Cash balances at Annex V.Part central banks 2.2, 3 and other demand deposits 0010 Debt securities Annex V.Part
1.31, 44(b) 0020 Central banks Annex V.Part
1.42(a) 0030 General Annex V.Part governments 1.42(b) 0040 Credit Annex V.Part institutions 1.42(c) 0050 Other financial Annex V.Part corporations 1.42(d) 0060 Non-financial Annex V.Part corporations 1.42(e)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 13/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Non-performing
Of which:
Unlikely Instruments to pay with significant
of which: of which: that are Past due > increase in Past due > Past due > Past due > Past due > Of Credit- purchased or not past- 90 days ≤ Past due > credit risk since 180 days 1 year ≤ = 2 year ≤ = 5 year ≤ = which:de impaired originated due or = 180 7 years initial ≤ = 1 year 2 years 5 years 7 years faulted instruments credit-impaired past-due days recognition but (Stage 3) financial assets ≤ = 90 not credit- References days impaired (Stage 2) 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 CRR IFRS Art. 47a IFRS 9.5.5.3; CRR art 9.5.5.1;
Annex V. Annex V. Annex V. Annex V. Annex V. IFRS 9.5.5.13;
(3); Annex V. Annex V. IFRS 178; IFRS Part 2. Part 2. Part 2. Part 2. Part 2. IFRS 7.35M(c);
Annex V. Part 2. 222, Part 2. 222, 7.35M(b)(i); Annex V.P 9.Appendix 222, 222, 222, 222, 222, Annex V.Part Part 2. 235-236 235-236 Annex V. Part 2. art A;
235-236 235-236 235-236 235-236 235-236 2.215, 237(e) 213-216, 237(c) 2.237(b) Annex V.Part 223-239 2.237(a) 0070 Loans and Annex V.Part advances 1.32, 44(a) 0080 Central banks Annex V.Part
1.42(a) 0090 General Annex V.Part governments 1.42(b) 0100 Credit Annex V.Part institutions 1.42(c) 0110 Other financial Annex V.Part corporations 1.42(d) 0120 Non-financial Annex V.Part corporations 1.42(e) 0130 Of which: SME Art 1 Small and 2(a) Medium-sized Enterprises 14/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Non-performing
Of which:
Unlikely Instruments to pay with significant
of which: of which: that are Past due > increase in Past due > Past due > Past due > Past due > Of Credit- purchased or not past- 90 days ≤ Past due > credit risk since 180 days 1 year ≤ = 2 year ≤ = 5 year ≤ = which:de impaired originated due or = 180 7 years initial ≤ = 1 year 2 years 5 years 7 years faulted instruments credit-impaired past-due days recognition but (Stage 3) financial assets ≤ = 90 not credit- References days impaired (Stage 2) 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 CRR IFRS Art. 47a IFRS 9.5.5.3; CRR art 9.5.5.1;
Annex V. Annex V. Annex V. Annex V. Annex V. IFRS 9.5.5.13;
(3); Annex V. Annex V. IFRS 178; IFRS Part 2. Part 2. Part 2. Part 2. Part 2. IFRS 7.35M(c);
Annex V. Part 2. 222, Part 2. 222, 7.35M(b)(i); Annex V.P 9.Appendix 222, 222, 222, 222, 222, Annex V.Part Part 2. 235-236 235-236 Annex V. Part 2. art A;
235-236 235-236 235-236 235-236 235-236 2.215, 237(e) 213-216, 237(c) 2.237(b) Annex V.Part 223-239 2.237(a) 0140 Of which: Annex V.Part Loans 2.86(a), 87, collateralised 234i (a) by commercial immovable property 0150 Households Annex V.Part
1.42(f) 0160 Of which: Annex V.Part Loans 2.86(a), 87, collateralised 234i (a) by residential immovable property 0170 Of which: Annex V.Part Credit for 2.88(a), consumption 234i (b) 0180 DEBT Annex V.Part INSTRUMENTS 2.233(a) AT COST OR AT AMORTISED COST
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 15/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Non-performing
Of which:
Unlikely Instruments to pay with significant
of which: of which: that are Past due > increase in Past due > Past due > Past due > Past due > Of Credit- purchased or not past- 90 days ≤ Past due > credit risk since 180 days 1 year ≤ = 2 year ≤ = 5 year ≤ = which:de impaired originated due or = 180 7 years initial ≤ = 1 year 2 years 5 years 7 years faulted instruments credit-impaired past-due days recognition but (Stage 3) financial assets ≤ = 90 not credit- References days impaired (Stage 2) 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 CRR IFRS Art. 47a IFRS 9.5.5.3; CRR art 9.5.5.1;
Annex V. Annex V. Annex V. Annex V. Annex V. IFRS 9.5.5.13;
(3); Annex V. Annex V. IFRS 178; IFRS Part 2. Part 2. Part 2. Part 2. Part 2. IFRS 7.35M(c);
Annex V. Part 2. 222, Part 2. 222, 7.35M(b)(i); Annex V.P 9.Appendix 222, 222, 222, 222, 222, Annex V.Part Part 2. 235-236 235-236 Annex V. Part 2. art A;
235-236 235-236 235-236 235-236 235-236 2.215, 237(e) 213-216, 237(c) 2.237(b) Annex V.Part 223-239 2.237(a) 0181 Debt securities Annex V.Part
1.31, 44(b) 0182 Central banks Annex V.Part
1.42(a) 0183 General Annex V.Part governments 1.42(b) 0184 Credit Annex V.Part institutions 1.42(c) 0185 Other financial Annex V.Part corporations 1.42(d) 0186 Non-financial Annex V.Part corporations 1.42(e) 0191 Loans and Annex V.Part advances 1.32, 44(a) 16/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Non-performing
Of which:
Unlikely Instruments to pay with significant
of which: of which: that are Past due > increase in Past due > Past due > Past due > Past due > Of Credit- purchased or not past- 90 days ≤ Past due > credit risk since 180 days 1 year ≤ = 2 year ≤ = 5 year ≤ = which:de impaired originated due or = 180 7 years initial ≤ = 1 year 2 years 5 years 7 years faulted instruments credit-impaired past-due days recognition but (Stage 3) financial assets ≤ = 90 not credit- References days impaired (Stage 2) 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 CRR IFRS Art. 47a IFRS 9.5.5.3; CRR art 9.5.5.1;
Annex V. Annex V. Annex V. Annex V. Annex V. IFRS 9.5.5.13;
(3); Annex V. Annex V. IFRS 178; IFRS Part 2. Part 2. Part 2. Part 2. Part 2. IFRS 7.35M(c);
Annex V. Part 2. 222, Part 2. 222, 7.35M(b)(i); Annex V.P 9.Appendix 222, 222, 222, 222, 222, Annex V.Part Part 2. 235-236 235-236 Annex V. Part 2. art A;
235-236 235-236 235-236 235-236 235-236 2.215, 237(e) 213-216, 237(c) 2.237(b) Annex V.Part 223-239 2.237(a) 0192 Central banks Annex V.Part
1.42(a) 0193 General Annex V.Part governments 1.42(b) 0194 Credit Annex V.Part institutions 1.42(c) 0195 Other financial Annex V.Part corporations 1.42(d) 0196 Non-financial Annex V.Part corporations 1.42(e) 0900 Of which: SME Art 1 Small and 2(a) Medium-sized Enterprises
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 17/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Non-performing
Of which:
Unlikely Instruments to pay with significant
of which: of which: that are Past due > increase in Past due > Past due > Past due > Past due > Of Credit- purchased or not past- 90 days ≤ Past due > credit risk since 180 days 1 year ≤ = 2 year ≤ = 5 year ≤ = which:de impaired originated due or = 180 7 years initial ≤ = 1 year 2 years 5 years 7 years faulted instruments credit-impaired past-due days recognition but (Stage 3) financial assets ≤ = 90 not credit- References days impaired (Stage 2) 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 CRR IFRS Art. 47a IFRS 9.5.5.3; CRR art 9.5.5.1;
Annex V. Annex V. Annex V. Annex V. Annex V. IFRS 9.5.5.13;
(3); Annex V. Annex V. IFRS 178; IFRS Part 2. Part 2. Part 2. Part 2. Part 2. IFRS 7.35M(c);
Annex V. Part 2. 222, Part 2. 222, 7.35M(b)(i); Annex V.P 9.Appendix 222, 222, 222, 222, 222, Annex V.Part Part 2. 235-236 235-236 Annex V. Part 2. art A;
235-236 235-236 235-236 235-236 235-236 2.215, 237(e) 213-216, 237(c) 2.237(b) Annex V.Part 223-239 2.237(a) 0903 Of which: Annex V.Part Loans 2.86(a), 87, collateralised 234i (a) by commercial immovable property 0197 Households Annex V.Part
1.42(f) 0910 Of which: Annex V.Part Loans 2.86(a), 87, collateralised 234i (a) by residential immovable property 0913 Of which: Annex V.Part Credit for 2.88(a), consumption 234i (b) 18/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Non-performing
Of which:
Unlikely Instruments to pay with significant
of which: of which: that are Past due > increase in Past due > Past due > Past due > Past due > Of Credit- purchased or not past- 90 days ≤ Past due > credit risk since 180 days 1 year ≤ = 2 year ≤ = 5 year ≤ = which:de impaired originated due or = 180 7 years initial ≤ = 1 year 2 years 5 years 7 years faulted instruments credit-impaired past-due days recognition but (Stage 3) financial assets ≤ = 90 not credit- References days impaired (Stage 2) 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 CRR IFRS Art. 47a IFRS 9.5.5.3; CRR art 9.5.5.1;
Annex V. Annex V. Annex V. Annex V. Annex V. IFRS 9.5.5.13;
(3); Annex V. Annex V. IFRS 178; IFRS Part 2. Part 2. Part 2. Part 2. Part 2. IFRS 7.35M(c);
Annex V. Part 2. 222, Part 2. 222, 7.35M(b)(i); Annex V.P 9.Appendix 222, 222, 222, 222, 222, Annex V.Part Part 2. 235-236 235-236 Annex V. Part 2. art A;
235-236 235-236 235-236 235-236 235-236 2.215, 237(e) 213-216, 237(c) 2.237(b) Annex V.Part 223-239 2.237(a) 0201 DEBT Annex V.Part INSTRUMENTS 2.233(b) AT FAIR VALUE THROUGH OTHER COMPREHEN SIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT 0211 Debt securities Annex V.Part
1.31, 44(b) 0212 Central banks Annex V.Part
1.42(a) 0213 General Annex V.Part governments 1.42(b) 0214 Credit Annex V.Part institutions 1.42(c)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 19/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Non-performing
Of which:
Unlikely Instruments to pay with significant
of which: of which: that are Past due > increase in Past due > Past due > Past due > Past due > Of Credit- purchased or not past- 90 days ≤ Past due > credit risk since 180 days 1 year ≤ = 2 year ≤ = 5 year ≤ = which:de impaired originated due or = 180 7 years initial ≤ = 1 year 2 years 5 years 7 years faulted instruments credit-impaired past-due days recognition but (Stage 3) financial assets ≤ = 90 not credit- References days impaired (Stage 2) 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 CRR IFRS Art. 47a IFRS 9.5.5.3; CRR art 9.5.5.1;
Annex V. Annex V. Annex V. Annex V. Annex V. IFRS 9.5.5.13;
(3); Annex V. Annex V. IFRS 178; IFRS Part 2. Part 2. Part 2. Part 2. Part 2. IFRS 7.35M(c);
Annex V. Part 2. 222, Part 2. 222, 7.35M(b)(i); Annex V.P 9.Appendix 222, 222, 222, 222, 222, Annex V.Part Part 2. 235-236 235-236 Annex V. Part 2. art A;
235-236 235-236 235-236 235-236 235-236 2.215, 237(e) 213-216, 237(c) 2.237(b) Annex V.Part 223-239 2.237(a) 0215 Other financial Annex V.Part corporations 1.42(d) 0216 Non-financial Annex V.Part corporations 1.42(e) 0221 Loans and Annex V.Part advances 1.32, 44(a) 0222 Central banks Annex V.Part
1.42(a) 0223 General Annex V.Part governments 1.42(b) 0224 Credit Annex V.Part institutions 1.42(c) 0225 Other financial Annex V.Part corporations 1.42(d) 0226 Non-financial Annex V.Part corporations 1.42(e) 20/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Non-performing
Of which:
Unlikely Instruments to pay with significant
of which: of which: that are Past due > increase in Past due > Past due > Past due > Past due > Of Credit- purchased or not past- 90 days ≤ Past due > credit risk since 180 days 1 year ≤ = 2 year ≤ = 5 year ≤ = which:de impaired originated due or = 180 7 years initial ≤ = 1 year 2 years 5 years 7 years faulted instruments credit-impaired past-due days recognition but (Stage 3) financial assets ≤ = 90 not credit- References days impaired (Stage 2) 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 CRR IFRS Art. 47a IFRS 9.5.5.3; CRR art 9.5.5.1;
Annex V. Annex V. Annex V. Annex V. Annex V. IFRS 9.5.5.13;
(3); Annex V. Annex V. IFRS 178; IFRS Part 2. Part 2. Part 2. Part 2. Part 2. IFRS 7.35M(c);
Annex V. Part 2. 222, Part 2. 222, 7.35M(b)(i); Annex V.P 9.Appendix 222, 222, 222, 222, 222, Annex V.Part Part 2. 235-236 235-236 Annex V. Part 2. art A;
235-236 235-236 235-236 235-236 235-236 2.215, 237(e) 213-216, 237(c) 2.237(b) Annex V.Part 223-239 2.237(a) 0920 Of which: SME Art 1 Small and 2(a) Medium-sized Enterprises 0923 Of which: Annex V.Part Loans 2.86(a), 87, collateralised 234i (a) by commercial immovable property 0227 Households Annex V.Part
1.42(f) 0930 Of which: Annex V.Part Loans 2.86(a), 87, collateralised 234i (a) by residential immovable property 0933 Of which: Annex V.Part Credit for 2.88(a), consumption 234i (b)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 21/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Non-performing
Of which:
Unlikely Instruments to pay with significant
of which: of which: that are Past due > increase in Past due > Past due > Past due > Past due > Of Credit- purchased or not past- 90 days ≤ Past due > credit risk since 180 days 1 year ≤ = 2 year ≤ = 5 year ≤ = which:de impaired originated due or = 180 7 years initial ≤ = 1 year 2 years 5 years 7 years faulted instruments credit-impaired past-due days recognition but (Stage 3) financial assets ≤ = 90 not credit- References days impaired (Stage 2) 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 CRR IFRS Art. 47a IFRS 9.5.5.3; CRR art 9.5.5.1;
Annex V. Annex V. Annex V. Annex V. Annex V. IFRS 9.5.5.13;
(3); Annex V. Annex V. IFRS 178; IFRS Part 2. Part 2. Part 2. Part 2. Part 2. IFRS 7.35M(c);
Annex V. Part 2. 222, Part 2. 222, 7.35M(b)(i); Annex V.P 9.Appendix 222, 222, 222, 222, 222, Annex V.Part Part 2. 235-236 235-236 Annex V. Part 2. art A;
235-236 235-236 235-236 235-236 235-236 2.215, 237(e) 213-216, 237(c) 2.237(b) Annex V.Part 223-239 2.237(a) 0231 DEBT Annex V.Part INSTRUMENTS 2.233(c), AT STRICT 234 LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT 0330 DEBT Annex V.Part INSTRUMENTS 2.217 OTHER THAN HELD FOR TRADING OR TRADING 0335 DEBT Annex V.Part INSTRUMENTS 2.220 HELD FOR SALE 22/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Non-performing
Of which:
Unlikely Instruments to pay with significant
of which: of which: that are Past due > increase in Past due > Past due > Past due > Past due > Of Credit- purchased or not past- 90 days ≤ Past due > credit risk since 180 days 1 year ≤ = 2 year ≤ = 5 year ≤ = which:de impaired originated due or = 180 7 years initial ≤ = 1 year 2 years 5 years 7 years faulted instruments credit-impaired past-due days recognition but (Stage 3) financial assets ≤ = 90 not credit- References days impaired (Stage 2) 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 CRR IFRS Art. 47a IFRS 9.5.5.3; CRR art 9.5.5.1;
Annex V. Annex V. Annex V. Annex V. Annex V. IFRS 9.5.5.13;
(3); Annex V. Annex V. IFRS 178; IFRS Part 2. Part 2. Part 2. Part 2. Part 2. IFRS 7.35M(c);
Annex V. Part 2. 222, Part 2. 222, 7.35M(b)(i); Annex V.P 9.Appendix 222, 222, 222, 222, 222, Annex V.Part Part 2. 235-236 235-236 Annex V. Part 2. art A;
235-236 235-236 235-236 235-236 235-236 2.215, 237(e) 213-216, 237(c) 2.237(b) Annex V.Part 223-239 2.237(a) 0340 Loan CRR commitments Annex I; given Annex V.Part
1.44(g), Part
2.102-105, 113, 116 0350 Central banks Annex V.Part
1.42(a) 0360 General Annex V.Part governments 1.42(b) 0370 Credit Annex V.Part institutions 1.42(c) 0380 Other financial Annex V.Part corporations 1.42(d) 0390 Non-financial Annex V.Part corporations 1.42(e) 0400 Households Annex V.Part
1.42(f)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 23/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Non-performing
Of which:
Unlikely Instruments to pay with significant
of which: of which: that are Past due > increase in Past due > Past due > Past due > Past due > Of Credit- purchased or not past- 90 days ≤ Past due > credit risk since 180 days 1 year ≤ = 2 year ≤ = 5 year ≤ = which:de impaired originated due or = 180 7 years initial ≤ = 1 year 2 years 5 years 7 years faulted instruments credit-impaired past-due days recognition but (Stage 3) financial assets ≤ = 90 not credit- References days impaired (Stage 2) 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 CRR IFRS Art. 47a IFRS 9.5.5.3; CRR art 9.5.5.1;
Annex V. Annex V. Annex V. Annex V. Annex V. IFRS 9.5.5.13;
(3); Annex V. Annex V. IFRS 178; IFRS Part 2. Part 2. Part 2. Part 2. Part 2. IFRS 7.35M(c);
Annex V. Part 2. 222, Part 2. 222, 7.35M(b)(i); Annex V.P 9.Appendix 222, 222, 222, 222, 222, Annex V.Part Part 2. 235-236 235-236 Annex V. Part 2. art A;
235-236 235-236 235-236 235-236 235-236 2.215, 237(e) 213-216, 237(c) 2.237(b) Annex V.Part 223-239 2.237(a) 0410 Financial IFRS 4 guarantees given Annex A;
CRR Annex I;
Annex V.Part
1.44(f), Part
2.102-105, 114, 116 0420 Central banks Annex V.Part
1.42(a) 0430 General Annex V.Part governments 1.42(b) 0440 Credit Annex V.Part institutions 1.42(c) 0450 Other financial Annex V.Part corporations 1.42(d) 0460 Non-financial Annex V.Part corporations 1.42(e) 24/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Non-performing
Of which:
Unlikely Instruments to pay with significant
of which: of which: that are Past due > increase in Past due > Past due > Past due > Past due > Of Credit- purchased or not past- 90 days ≤ Past due > credit risk since 180 days 1 year ≤ = 2 year ≤ = 5 year ≤ = which:de impaired originated due or = 180 7 years initial ≤ = 1 year 2 years 5 years 7 years faulted instruments credit-impaired past-due days recognition but (Stage 3) financial assets ≤ = 90 not credit- References days impaired (Stage 2) 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 CRR IFRS Art. 47a IFRS 9.5.5.3; CRR art 9.5.5.1;
Annex V. Annex V. Annex V. Annex V. Annex V. IFRS 9.5.5.13;
(3); Annex V. Annex V. IFRS 178; IFRS Part 2. Part 2. Part 2. Part 2. Part 2. IFRS 7.35M(c);
Annex V. Part 2. 222, Part 2. 222, 7.35M(b)(i); Annex V.P 9.Appendix 222, 222, 222, 222, 222, Annex V.Part Part 2. 235-236 235-236 Annex V. Part 2. art A;
235-236 235-236 235-236 235-236 235-236 2.215, 237(e) 213-216, 237(c) 2.237(b) Annex V.Part 223-239 2.237(a) 0470 Households Annex V.Part
1.42(f) 0480 Other CRR Commitments Annex I; given Annex V.Part
1.44(g), Part
2.102-105, 115, 116 0490 Central banks Annex V.Part
1.42(a) 0500 General Annex V.Part governments 1.42(b) 0510 Credit Annex V.Part institutions 1.42(c) 0520 Other financial Annex V.Part corporations 1.42(d) 0530 Non-financial Annex V.Part corporations 1.42(e)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 25/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Non-performing
Of which:
Unlikely Instruments to pay with significant
of which: of which: that are Past due > increase in Past due > Past due > Past due > Past due > Of Credit- purchased or not past- 90 days ≤ Past due > credit risk since 180 days 1 year ≤ = 2 year ≤ = 5 year ≤ = which:de impaired originated due or = 180 7 years initial ≤ = 1 year 2 years 5 years 7 years faulted instruments credit-impaired past-due days recognition but (Stage 3) financial assets ≤ = 90 not credit- References days impaired (Stage 2) 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 CRR IFRS Art. 47a IFRS 9.5.5.3; CRR art 9.5.5.1;
Annex V. Annex V. Annex V. Annex V. Annex V. IFRS 9.5.5.13;
(3); Annex V. Annex V. IFRS 178; IFRS Part 2. Part 2. Part 2. Part 2. Part 2. IFRS 7.35M(c);
Annex V. Part 2. 222, Part 2. 222, 7.35M(b)(i); Annex V.P 9.Appendix 222, 222, 222, 222, 222, Annex V.Part Part 2. 235-236 235-236 Annex V. Part 2. art A;
235-236 235-236 235-236 235-236 235-236 2.215, 237(e) 213-216, 237(c) 2.237(b) Annex V.Part 223-239 2.237(a) 0540 Households Annex V.Part
1.42(f) 0550 OFF-BALANCE Annex V.Part SHEET 2.217’ EXPOSURES 26/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Performing exposures - Accumulated impairment and provisions
of which:
of which:
Instruments with Instruments
significant of which: without
of which: Past increase in credit purchased or significant due > 30 days ≤ risk since initial originated credit- increase in credit References = 90 days recognition but impaired financial risk since initial not credit- assets recognition impaired (Stage 1) (Stage 2) 0130 0140 0910 0141 0142 0143 IFRS 9.5.5.5; IFRS 9.5.5.3; IFRS 9.5.5.13; IFRS Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. IFRS 7.35M(a); IFRS 7.35M(b)(i); 7.35M(c);
238 238 222, 235, 237(f) Annex V. Part 2. Annex V. Part 2. Annex V.Part 2.215, 237(d) 237(c) 237(e) 0005 Cash balances at central banks and other demand Annex V.Part 2.2, 3 deposits 0010 Debt securities Annex V.Part 1.31, 44(b) 0020 Central banks Annex V.Part 1.42(a) 0030 General governments Annex V.Part 1.42(b) 0040 Credit institutions Annex V.Part 1.42(c) 0050 Other financial corporations Annex V.Part 1.42(d) 0060 Non-financial corporations Annex V.Part 1.42(e) 0070 Loans and advances Annex V.Part 1.32, 44(a) 0080 Central banks Annex V.Part 1.42(a) 0090 General governments Annex V.Part 1.42(b) 0100 Credit institutions Annex V.Part 1.42(c) 0110 Other financial corporations Annex V.Part 1.42(d)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 27/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Performing exposures - Accumulated impairment and provisions
of which:
of which:
Instruments with Instruments
significant of which: without
of which: Past increase in credit purchased or significant due > 30 days ≤ risk since initial originated credit- increase in credit References = 90 days recognition but impaired financial risk since initial not credit- assets recognition impaired (Stage 1) (Stage 2) 0130 0140 0910 0141 0142 0143 IFRS 9.5.5.5; IFRS 9.5.5.3; IFRS 9.5.5.13; IFRS Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. IFRS 7.35M(a); IFRS 7.35M(b)(i); 7.35M(c);
238 238 222, 235, 237(f) Annex V. Part 2. Annex V. Part 2. Annex V.Part 2.215, 237(d) 237(c) 237(e) 0120 Non-financial corporations Annex V.Part 1.42(e) 0130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) 0140 Of which: Loans collateralised by commercial Annex V.Part 2.86(a), immovable property 87, 234i (a) 0150 Households Annex V.Part 1.42(f) 0160 Of which: Loans collateralised by residential Annex V.Part 2.86(a), immovable property 87, 234i (a) 0170 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) 0180 DEBT INSTRUMENTS AT COST OR AT Annex V.Part 2.233(a) AMORTISED COST 0181 Debt securities Annex V.Part 1.31, 44(b) 0182 Central banks Annex V.Part 1.42(a) 0183 General governments Annex V.Part 1.42(b) 0184 Credit institutions Annex V.Part 1.42(c) 0185 Other financial corporations Annex V.Part 1.42(d) 28/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Performing exposures - Accumulated impairment and provisions
of which:
of which:
Instruments with Instruments
significant of which: without
of which: Past increase in credit purchased or significant due > 30 days ≤ risk since initial originated credit- increase in credit References = 90 days recognition but impaired financial risk since initial not credit- assets recognition impaired (Stage 1) (Stage 2) 0130 0140 0910 0141 0142 0143 IFRS 9.5.5.5; IFRS 9.5.5.3; IFRS 9.5.5.13; IFRS Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. IFRS 7.35M(a); IFRS 7.35M(b)(i); 7.35M(c);
238 238 222, 235, 237(f) Annex V. Part 2. Annex V. Part 2. Annex V.Part 2.215, 237(d) 237(c) 237(e) 0186 Non-financial corporations Annex V.Part 1.42(e) 0191 Loans and advances Annex V.Part 1.32, 44(a) 0192 Central banks Annex V.Part 1.42(a) 0193 General governments Annex V.Part 1.42(b) 0194 Credit institutions Annex V.Part 1.42(c) 0195 Other financial corporations Annex V.Part 1.42(d) 0196 Non-financial corporations Annex V.Part 1.42(e) 0900 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) 0903 Of which: Loans collateralised by commercial Annex V.Part 2.86(a), immovable property 87, 234i (a) 0197 Households Annex V.Part 1.42(f) 0910 Of which: Loans collateralised by residential Annex V.Part 2.86(a), immovable property 87, 234i (a) 0913 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 29/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Performing exposures - Accumulated impairment and provisions
of which:
of which:
Instruments with Instruments
significant of which: without
of which: Past increase in credit purchased or significant due > 30 days ≤ risk since initial originated credit- increase in credit References = 90 days recognition but impaired financial risk since initial not credit- assets recognition impaired (Stage 1) (Stage 2) 0130 0140 0910 0141 0142 0143 IFRS 9.5.5.5; IFRS 9.5.5.3; IFRS 9.5.5.13; IFRS Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. IFRS 7.35M(a); IFRS 7.35M(b)(i); 7.35M(c);
238 238 222, 235, 237(f) Annex V. Part 2. Annex V. Part 2. Annex V.Part 2.215, 237(d) 237(c) 237(e) 0201 DEBT INSTRUMENTS AT FAIR VALUE Annex V.Part 2.233(b) THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT 0211 Debt securities Annex V.Part 1.31, 44(b) 0212 Central banks Annex V.Part 1.42(a) 0213 General governments Annex V.Part 1.42(b) 0214 Credit institutions Annex V.Part 1.42(c) 0215 Other financial corporations Annex V.Part 1.42(d) 0216 Non-financial corporations Annex V.Part 1.42(e) 0221 Loans and advances Annex V.Part 1.32, 44(a) 0222 Central banks Annex V.Part 1.42(a) 0223 General governments Annex V.Part 1.42(b) 0224 Credit institutions Annex V.Part 1.42(c) 30/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Performing exposures - Accumulated impairment and provisions
of which:
of which:
Instruments with Instruments
significant of which: without
of which: Past increase in credit purchased or significant due > 30 days ≤ risk since initial originated credit- increase in credit References = 90 days recognition but impaired financial risk since initial not credit- assets recognition impaired (Stage 1) (Stage 2) 0130 0140 0910 0141 0142 0143 IFRS 9.5.5.5; IFRS 9.5.5.3; IFRS 9.5.5.13; IFRS Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. IFRS 7.35M(a); IFRS 7.35M(b)(i); 7.35M(c);
238 238 222, 235, 237(f) Annex V. Part 2. Annex V. Part 2. Annex V.Part 2.215, 237(d) 237(c) 237(e) 0225 Other financial corporations Annex V.Part 1.42(d) 0226 Non-financial corporations Annex V.Part 1.42(e) 0920 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) 0923 Of which: Loans collateralised by commercial Annex V.Part 2.86(a), immovable property 87, 234i (a) 0227 Households Annex V.Part 1.42(f) 0930 Of which: Loans collateralised by residential Annex V.Part 2.86(a), immovable property 87, 234i (a) 0933 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) 0231 DEBT INSTRUMENTS AT STRICT LOCOM, OR Annex V.Part 2.233(c), FAIR VALUE THROUGH PROFIT OR LOSS OR 234 THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT 0330 DEBT INSTRUMENTS OTHER THAN HELD Annex V.Part 2.217 FOR TRADING OR TRADING 0335 DEBT INSTRUMENTS HELD FOR SALE Annex V.Part 2.220
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 31/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Performing exposures - Accumulated impairment and provisions
of which:
of which:
Instruments with Instruments
significant of which: without
of which: Past increase in credit purchased or significant due > 30 days ≤ risk since initial originated credit- increase in credit References = 90 days recognition but impaired financial risk since initial not credit- assets recognition impaired (Stage 1) (Stage 2) 0130 0140 0910 0141 0142 0143 IFRS 9.5.5.5; IFRS 9.5.5.3; IFRS 9.5.5.13; IFRS Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. IFRS 7.35M(a); IFRS 7.35M(b)(i); 7.35M(c);
238 238 222, 235, 237(f) Annex V. Part 2. Annex V. Part 2. Annex V.Part 2.215, 237(d) 237(c) 237(e) 0340 Loan commitments given CRR Annex I;
Annex V.Part 1.44(g), Part 2.102-105, 113, 116 0350 Central banks Annex V.Part 1.42(a) 0360 General governments Annex V.Part 1.42(b) 0370 Credit institutions Annex V.Part 1.42(c) 0380 Other financial corporations Annex V.Part 1.42(d) 0390 Non-financial corporations Annex V.Part 1.42(e) 0400 Households Annex V.Part 1.42(f) 0410 Financial guarantees given IFRS 4 Annex A; CRR Annex I; Annex V.Part
1.44(f), Part 2.102-105, 114, 116 0420 Central banks Annex V.Part 1.42(a) 0430 General governments Annex V.Part 1.42(b) 32/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Performing exposures - Accumulated impairment and provisions
of which:
of which:
Instruments with Instruments
significant of which: without
of which: Past increase in credit purchased or significant due > 30 days ≤ risk since initial originated credit- increase in credit References = 90 days recognition but impaired financial risk since initial not credit- assets recognition impaired (Stage 1) (Stage 2) 0130 0140 0910 0141 0142 0143 IFRS 9.5.5.5; IFRS 9.5.5.3; IFRS 9.5.5.13; IFRS Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. IFRS 7.35M(a); IFRS 7.35M(b)(i); 7.35M(c);
238 238 222, 235, 237(f) Annex V. Part 2. Annex V. Part 2. Annex V.Part 2.215, 237(d) 237(c) 237(e) 0440 Credit institutions Annex V.Part 1.42(c) 0450 Other financial corporations Annex V.Part 1.42(d) 0460 Non-financial corporations Annex V.Part 1.42(e) 0470 Households Annex V.Part 1.42(f) 0480 Other Commitments given CRR Annex I;
Annex V.Part 1.44(g), Part 2.102-105, 115, 116 0490 Central banks Annex V.Part 1.42(a) 0500 General governments Annex V.Part 1.42(b) 0510 Credit institutions Annex V.Part 1.42(c) 0520 Other financial corporations Annex V.Part 1.42(d) 0530 Non-financial corporations Annex V.Part 1.42(e) 0540 Households Annex V.Part 1.42(f) 0550 OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217’
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 33/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments with Unlikely
significant of which:
to pay that Of which:
Past due Past due Past due Past due increase in purchased or are not Past due > Credit- > 90 > 180 > 1 year > 2 year Past due credit risk originated past-due 5 year ≤ = impaired days ≤ = days ≤ = ≤ = 2 ≤ = 5 > 7 years since initial credit- or past- 7 years instruments 180 days 1 year year year recognition impaired due ≤ = (Stage 3) but not financial assets References 90 days credit- impaired (Stage 2) 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS 9.5.5.3; 9.5.5.1;
IFRS 9.5.5.13;
Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. IFRS IFRS IFRS 7.35M(c);
Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. 7.35M(b)(i); 9.Appendix Annex V.Part 238 236, 238 236, 238 236, 238 236, 238 236, 238 236, 238 236, 238 Annex V. Part A;
2.215, 237(e)
2. 237(c) Annex V.Part
2.237(a) 0005 Cash balances at Annex V.Part 2.2, central banks and 3 other demand deposits 0010 Debt securities Annex V.Part 1.31, 44(b) 0020 Central banks Annex V.Part
1.42(a) 0030 General Annex V.Part governments 1.42(b) 0040 Credit institutions Annex V.Part
1.42(c) 0050 Other financial Annex V.Part corporations 1.42(d) 0060 Non-financial Annex V.Part corporations 1.42(e) 34/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments with Unlikely
significant of which:
to pay that Of which:
Past due Past due Past due Past due increase in purchased or are not Past due > Credit- > 90 > 180 > 1 year > 2 year Past due credit risk originated past-due 5 year ≤ = impaired days ≤ = days ≤ = ≤ = 2 ≤ = 5 > 7 years since initial credit- or past- 7 years instruments 180 days 1 year year year recognition impaired due ≤ = (Stage 3) but not financial assets References 90 days credit- impaired (Stage 2) 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS 9.5.5.3; 9.5.5.1;
IFRS 9.5.5.13;
Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. IFRS IFRS IFRS 7.35M(c);
Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. 7.35M(b)(i); 9.Appendix Annex V.Part 238 236, 238 236, 238 236, 238 236, 238 236, 238 236, 238 236, 238 Annex V. Part A;
2.215, 237(e)
2. 237(c) Annex V.Part
2.237(a) 0070 Loans and advances Annex V.Part 1.32, 44(a) 0080 Central banks Annex V.Part
1.42(a) 0090 General Annex V.Part governments 1.42(b) 0100 Credit institutions Annex V.Part
1.42(c) 0110 Other financial Annex V.Part corporations 1.42(d) 0120 Non-financial Annex V.Part corporations 1.42(e) 0130 Of which: Small SME Art 1 2(a) and Medium-sized Enterprises
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 35/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments with Unlikely
significant of which:
to pay that Of which:
Past due Past due Past due Past due increase in purchased or are not Past due > Credit- > 90 > 180 > 1 year > 2 year Past due credit risk originated past-due 5 year ≤ = impaired days ≤ = days ≤ = ≤ = 2 ≤ = 5 > 7 years since initial credit- or past- 7 years instruments 180 days 1 year year year recognition impaired due ≤ = (Stage 3) but not financial assets References 90 days credit- impaired (Stage 2) 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS 9.5.5.3; 9.5.5.1;
IFRS 9.5.5.13;
Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. IFRS IFRS IFRS 7.35M(c);
Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. 7.35M(b)(i); 9.Appendix Annex V.Part 238 236, 238 236, 238 236, 238 236, 238 236, 238 236, 238 236, 238 Annex V. Part A;
2.215, 237(e)
2. 237(c) Annex V.Part
2.237(a) 0140 Of which: Loans Annex V.Part collateralised by 2.86(a), 87, 234i commercial (a) immovable property 0150 Households Annex V.Part
1.42(f) 0160 Of which: Loans Annex V.Part collateralised by 2.86(a), 87, 234i residential (a) immovable property 0170 Of which: Credit Annex V.Part for consumption 2.88(a), 234i (b) 0180 DEBT Annex V.Part INSTRUMENTS AT 2.233(a) COST OR AT AMORTISED COST 36/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments with Unlikely
significant of which:
to pay that Of which:
Past due Past due Past due Past due increase in purchased or are not Past due > Credit- > 90 > 180 > 1 year > 2 year Past due credit risk originated past-due 5 year ≤ = impaired days ≤ = days ≤ = ≤ = 2 ≤ = 5 > 7 years since initial credit- or past- 7 years instruments 180 days 1 year year year recognition impaired due ≤ = (Stage 3) but not financial assets References 90 days credit- impaired (Stage 2) 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS 9.5.5.3; 9.5.5.1;
IFRS 9.5.5.13;
Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. IFRS IFRS IFRS 7.35M(c);
Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. 7.35M(b)(i); 9.Appendix Annex V.Part 238 236, 238 236, 238 236, 238 236, 238 236, 238 236, 238 236, 238 Annex V. Part A;
2.215, 237(e)
2. 237(c) Annex V.Part
2.237(a) 0181 Debt securities Annex V.Part 1.31, 44(b) 0182 Central banks Annex V.Part
1.42(a) 0183 General Annex V.Part governments 1.42(b) 0184 Credit institutions Annex V.Part
1.42(c) 0185 Other financial Annex V.Part corporations 1.42(d) 0186 Non-financial Annex V.Part corporations 1.42(e) 0191 Loans and advances Annex V.Part 1.32, 44(a) 0192 Central banks Annex V.Part
1.42(a)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 37/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments with Unlikely
significant of which:
to pay that Of which:
Past due Past due Past due Past due increase in purchased or are not Past due > Credit- > 90 > 180 > 1 year > 2 year Past due credit risk originated past-due 5 year ≤ = impaired days ≤ = days ≤ = ≤ = 2 ≤ = 5 > 7 years since initial credit- or past- 7 years instruments 180 days 1 year year year recognition impaired due ≤ = (Stage 3) but not financial assets References 90 days credit- impaired (Stage 2) 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS 9.5.5.3; 9.5.5.1;
IFRS 9.5.5.13;
Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. IFRS IFRS IFRS 7.35M(c);
Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. 7.35M(b)(i); 9.Appendix Annex V.Part 238 236, 238 236, 238 236, 238 236, 238 236, 238 236, 238 236, 238 Annex V. Part A;
2.215, 237(e)
2. 237(c) Annex V.Part
2.237(a) 0193 General Annex V.Part governments 1.42(b) 0194 Credit institutions Annex V.Part
1.42(c) 0195 Other financial Annex V.Part corporations 1.42(d) 0196 Non-financial Annex V.Part corporations 1.42(e) 0900 Of which: Small SME Art 1 2(a) and Medium-sized Enterprises 0903 Of which: Loans Annex V.Part collateralised by 2.86(a), 87, 234i commercial (a) immovable property 38/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments with Unlikely
significant of which:
to pay that Of which:
Past due Past due Past due Past due increase in purchased or are not Past due > Credit- > 90 > 180 > 1 year > 2 year Past due credit risk originated past-due 5 year ≤ = impaired days ≤ = days ≤ = ≤ = 2 ≤ = 5 > 7 years since initial credit- or past- 7 years instruments 180 days 1 year year year recognition impaired due ≤ = (Stage 3) but not financial assets References 90 days credit- impaired (Stage 2) 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS 9.5.5.3; 9.5.5.1;
IFRS 9.5.5.13;
Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. IFRS IFRS IFRS 7.35M(c);
Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. 7.35M(b)(i); 9.Appendix Annex V.Part 238 236, 238 236, 238 236, 238 236, 238 236, 238 236, 238 236, 238 Annex V. Part A;
2.215, 237(e)
2. 237(c) Annex V.Part
2.237(a) 0197 Households Annex V.Part
1.42(f) 0910 Of which: Loans Annex V.Part collateralised by 2.86(a), 87, 234i residential (a) immovable property 0913 Of which: Credit Annex V.Part for consumption 2.88(a), 234i (b) 0201 DEBT Annex V.Part INSTRUMENTS AT 2.233(b) FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 39/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments with Unlikely
significant of which:
to pay that Of which:
Past due Past due Past due Past due increase in purchased or are not Past due > Credit- > 90 > 180 > 1 year > 2 year Past due credit risk originated past-due 5 year ≤ = impaired days ≤ = days ≤ = ≤ = 2 ≤ = 5 > 7 years since initial credit- or past- 7 years instruments 180 days 1 year year year recognition impaired due ≤ = (Stage 3) but not financial assets References 90 days credit- impaired (Stage 2) 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS 9.5.5.3; 9.5.5.1;
IFRS 9.5.5.13;
Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. IFRS IFRS IFRS 7.35M(c);
Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. 7.35M(b)(i); 9.Appendix Annex V.Part 238 236, 238 236, 238 236, 238 236, 238 236, 238 236, 238 236, 238 Annex V. Part A;
2.215, 237(e)
2. 237(c) Annex V.Part
2.237(a) 0211 Debt securities Annex V.Part 1.31, 44(b) 0212 Central banks Annex V.Part
1.42(a) 0213 General Annex V.Part governments 1.42(b) 0214 Credit institutions Annex V.Part
1.42(c) 0215 Other financial Annex V.Part corporations 1.42(d) 0216 Non-financial Annex V.Part corporations 1.42(e) 0221 Loans and advances Annex V.Part 1.32, 44(a) 0222 Central banks Annex V.Part
1.42(a) 40/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments with Unlikely
significant of which:
to pay that Of which:
Past due Past due Past due Past due increase in purchased or are not Past due > Credit- > 90 > 180 > 1 year > 2 year Past due credit risk originated past-due 5 year ≤ = impaired days ≤ = days ≤ = ≤ = 2 ≤ = 5 > 7 years since initial credit- or past- 7 years instruments 180 days 1 year year year recognition impaired due ≤ = (Stage 3) but not financial assets References 90 days credit- impaired (Stage 2) 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS 9.5.5.3; 9.5.5.1;
IFRS 9.5.5.13;
Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. IFRS IFRS IFRS 7.35M(c);
Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. 7.35M(b)(i); 9.Appendix Annex V.Part 238 236, 238 236, 238 236, 238 236, 238 236, 238 236, 238 236, 238 Annex V. Part A;
2.215, 237(e)
2. 237(c) Annex V.Part
2.237(a) 0223 General Annex V.Part governments 1.42(b) 0224 Credit institutions Annex V.Part
1.42(c) 0225 Other financial Annex V.Part corporations 1.42(d) 0226 Non-financial Annex V.Part corporations 1.42(e) 0920 Of which: Small SME Art 1 2(a) and Medium-sized Enterprises 0923 Of which: Loans Annex V.Part collateralised by 2.86(a), 87, 234i commercial (a) immovable property
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 41/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments with Unlikely
significant of which:
to pay that Of which:
Past due Past due Past due Past due increase in purchased or are not Past due > Credit- > 90 > 180 > 1 year > 2 year Past due credit risk originated past-due 5 year ≤ = impaired days ≤ = days ≤ = ≤ = 2 ≤ = 5 > 7 years since initial credit- or past- 7 years instruments 180 days 1 year year year recognition impaired due ≤ = (Stage 3) but not financial assets References 90 days credit- impaired (Stage 2) 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS 9.5.5.3; 9.5.5.1;
IFRS 9.5.5.13;
Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. IFRS IFRS IFRS 7.35M(c);
Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. 7.35M(b)(i); 9.Appendix Annex V.Part 238 236, 238 236, 238 236, 238 236, 238 236, 238 236, 238 236, 238 Annex V. Part A;
2.215, 237(e)
2. 237(c) Annex V.Part
2.237(a) 0227 Households Annex V.Part
1.42(f) 0930 Of which: Loans Annex V.Part collateralised by 2.86(a), 87, 234i residential (a) immovable property 0933 Of which: Credit Annex V.Part for consumption 2.88(a), 234i (b) 0231 DEBT Annex V.Part INSTRUMENTS AT 2.233(c), 234 STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT 42/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments with Unlikely
significant of which:
to pay that Of which:
Past due Past due Past due Past due increase in purchased or are not Past due > Credit- > 90 > 180 > 1 year > 2 year Past due credit risk originated past-due 5 year ≤ = impaired days ≤ = days ≤ = ≤ = 2 ≤ = 5 > 7 years since initial credit- or past- 7 years instruments 180 days 1 year year year recognition impaired due ≤ = (Stage 3) but not financial assets References 90 days credit- impaired (Stage 2) 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS 9.5.5.3; 9.5.5.1;
IFRS 9.5.5.13;
Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. IFRS IFRS IFRS 7.35M(c);
Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. 7.35M(b)(i); 9.Appendix Annex V.Part 238 236, 238 236, 238 236, 238 236, 238 236, 238 236, 238 236, 238 Annex V. Part A;
2.215, 237(e)
2. 237(c) Annex V.Part
2.237(a) 0330 DEBT Annex V.Part INSTRUMENTS 2.217 OTHER THAN HELD FOR TRADING OR TRADING 0335 DEBT Annex V.Part INSTRUMENTS 2.220 HELD FOR SALE 0340 Loan commitments CRR Annex I; given Annex V.Part
1.44(g), Part
2.102-105, 113, 116 0350 Central banks Annex V.Part
1.42(a) 0360 General Annex V.Part governments 1.42(b)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 43/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments with Unlikely
significant of which:
to pay that Of which:
Past due Past due Past due Past due increase in purchased or are not Past due > Credit- > 90 > 180 > 1 year > 2 year Past due credit risk originated past-due 5 year ≤ = impaired days ≤ = days ≤ = ≤ = 2 ≤ = 5 > 7 years since initial credit- or past- 7 years instruments 180 days 1 year year year recognition impaired due ≤ = (Stage 3) but not financial assets References 90 days credit- impaired (Stage 2) 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS 9.5.5.3; 9.5.5.1;
IFRS 9.5.5.13;
Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. IFRS IFRS IFRS 7.35M(c);
Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. 7.35M(b)(i); 9.Appendix Annex V.Part 238 236, 238 236, 238 236, 238 236, 238 236, 238 236, 238 236, 238 Annex V. Part A;
2.215, 237(e)
2. 237(c) Annex V.Part
2.237(a) 0370 Credit institutions Annex V.Part
1.42(c) 0380 Other financial Annex V.Part corporations 1.42(d) 0390 Non-financial Annex V.Part corporations 1.42(e) 0400 Households Annex V.Part
1.42(f) 0410 Financial guarantees IFRS 4 Annex A; given CRR Annex I;
Annex V.Part
1.44(f), Part
2.102-105, 114, 116 0420 Central banks Annex V.Part
1.42(a) 0430 General Annex V.Part governments 1.42(b) 44/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments with Unlikely
significant of which:
to pay that Of which:
Past due Past due Past due Past due increase in purchased or are not Past due > Credit- > 90 > 180 > 1 year > 2 year Past due credit risk originated past-due 5 year ≤ = impaired days ≤ = days ≤ = ≤ = 2 ≤ = 5 > 7 years since initial credit- or past- 7 years instruments 180 days 1 year year year recognition impaired due ≤ = (Stage 3) but not financial assets References 90 days credit- impaired (Stage 2) 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS 9.5.5.3; 9.5.5.1;
IFRS 9.5.5.13;
Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. IFRS IFRS IFRS 7.35M(c);
Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. 7.35M(b)(i); 9.Appendix Annex V.Part 238 236, 238 236, 238 236, 238 236, 238 236, 238 236, 238 236, 238 Annex V. Part A;
2.215, 237(e)
2. 237(c) Annex V.Part
2.237(a) 0440 Credit institutions Annex V.Part
1.42(c) 0450 Other financial Annex V.Part corporations 1.42(d) 0460 Non-financial Annex V.Part corporations 1.42(e) 0470 Households Annex V.Part
1.42(f) 0480 Other CRR Annex I;
Commitments given Annex V.Part
1.44(g), Part
2.102-105, 115, 116 0490 Central banks Annex V.Part
1.42(a) 0500 General Annex V.Part governments 1.42(b)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 45/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments with Unlikely
significant of which:
to pay that Of which:
Past due Past due Past due Past due increase in purchased or are not Past due > Credit- > 90 > 180 > 1 year > 2 year Past due credit risk originated past-due 5 year ≤ = impaired days ≤ = days ≤ = ≤ = 2 ≤ = 5 > 7 years since initial credit- or past- 7 years instruments 180 days 1 year year year recognition impaired due ≤ = (Stage 3) but not financial assets References 90 days credit- impaired (Stage 2) 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS 9.5.5.3; 9.5.5.1;
IFRS 9.5.5.13;
Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. Annex V. IFRS IFRS IFRS 7.35M(c);
Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. Part 2. 7.35M(b)(i); 9.Appendix Annex V.Part 238 236, 238 236, 238 236, 238 236, 238 236, 238 236, 238 236, 238 Annex V. Part A;
2.215, 237(e)
2. 237(c) Annex V.Part
2.237(a) 0510 Credit institutions Annex V.Part
1.42(c) 0520 Other financial Annex V.Part corporations 1.42(d) 0530 Non-financial Annex V.Part corporations 1.42(e) 0540 Households Annex V.Part
1.42(f) 0550 OFF-BALANCE Annex V.Part SHEET 2.217’ EXPOSURES 46/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119 Collateral received and financial guarantees received Financial Financial Collateral Collateral guarantees guarantees References received on received on received on received on non- performing non-performing performing performing exposues exposues exposures exposures 0201 0200 0205 0210 Annex V. Part Annex V. Part 2. Annex V. Part Annex V. Part 2.
2. 239 239 2. 239 239 0005 Cash balances at central banks and other demand deposits Annex V.Part 2.2, 3 0010 Debt securities Annex V.Part 1.31, 44(b) 0020 Central banks Annex V.Part 1.42(a) 0030 General governments Annex V.Part 1.42(b) 0040 Credit institutions Annex V.Part 1.42(c) 0050 Other financial corporations Annex V.Part 1.42(d) 0060 Non-financial corporations Annex V.Part 1.42(e) 0070 Loans and advances Annex V.Part 1.32, 44(a) 0080 Central banks Annex V.Part 1.42(a) 0090 General governments Annex V.Part 1.42(b) 0100 Credit institutions Annex V.Part 1.42(c) 0110 Other financial corporations Annex V.Part 1.42(d) 0120 Non-financial corporations Annex V.Part 1.42(e) 0130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) 0140 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) 0150 Households Annex V.Part 1.42(f) 0160 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) 0170 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) 0180 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part 2.233(a)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 47/212 OJ L,
17.10.2025 ENMaximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119 Collateral received and financial guarantees received Financial Financial Collateral Collateral guarantees guarantees References received on received on received on received on non- performing non-performing performing performing exposues exposues exposures exposures 0201 0200 0205 0210 Annex V. Part Annex V. Part 2. Annex V. Part Annex V. Part 2.
2. 239 239 2. 239 239 0181 Debt securities Annex V.Part 1.31, 44(b) 0182 Central banks Annex V.Part 1.42(a) 0183 General governments Annex V.Part 1.42(b) 0184 Credit institutions Annex V.Part 1.42(c) 0185 Other financial corporations Annex V.Part 1.42(d) 0186 Non-financial corporations Annex V.Part 1.42(e) 0191 Loans and advances Annex V.Part 1.32, 44(a) 0192 Central banks Annex V.Part 1.42(a) 0193 General governments Annex V.Part 1.42(b) 0194 Credit institutions Annex V.Part 1.42(c) 0195 Other financial corporations Annex V.Part 1.42(d) 0196 Non-financial corporations Annex V.Part 1.42(e) 0900 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) 0903 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) 0197 Households Annex V.Part 1.42(f) 0910 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) 0913 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) 0201 DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER Annex V.Part 2.233(b) COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT 48/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119 Collateral received and financial guarantees received Financial Financial Collateral Collateral guarantees guarantees References received on received on received on received on non- performing non-performing performing performing exposues exposues exposures exposures 0201 0200 0205 0210 Annex V. Part Annex V. Part 2. Annex V. Part Annex V. Part 2.
2. 239 239 2. 239 239 0211 Debt securities Annex V.Part 1.31, 44(b) 0212 Central banks Annex V.Part 1.42(a) 0213 General governments Annex V.Part 1.42(b) 0214 Credit institutions Annex V.Part 1.42(c) 0215 Other financial corporations Annex V.Part 1.42(d) 0216 Non-financial corporations Annex V.Part 1.42(e) 0221 Loans and advances Annex V.Part 1.32, 44(a) 0222 Central banks Annex V.Part 1.42(a) 0223 General governments Annex V.Part 1.42(b) 0224 Credit institutions Annex V.Part 1.42(c) 0225 Other financial corporations Annex V.Part 1.42(d) 0226 Non-financial corporations Annex V.Part 1.42(e) 0920 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) 0923 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) 0227 Households Annex V.Part 1.42(f) 0930 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) 0933 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) 0231 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE Annex V.Part 2.233(c), 234 THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 49/212 OJ L,
17.10.2025 ENMaximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119 Collateral received and financial guarantees received Financial Financial Collateral Collateral guarantees guarantees References received on received on received on received on non- performing non-performing performing performing exposues exposues exposures exposures 0201 0200 0205 0210 Annex V. Part Annex V. Part 2. Annex V. Part Annex V. Part 2.
2. 239 239 2. 239 239 0330 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR Annex V.Part 2.217 TRADING 0335 DEBT INSTRUMENTS HELD FOR SALE Annex V.Part 2.220 0340 Loan commitments given CRR Annex I; Annex V.Part 1.44(g), Part
2.102-105, 113, 116 0350 Central banks Annex V.Part 1.42(a) 0360 General governments Annex V.Part 1.42(b) 0370 Credit institutions Annex V.Part 1.42(c) 0380 Other financial corporations Annex V.Part 1.42(d) 0390 Non-financial corporations Annex V.Part 1.42(e) 0400 Households Annex V.Part 1.42(f) 0410 Financial guarantees given IFRS 4 Annex A; CRR Annex I;
Annex V.Part 1.44(f), Part 2.102-105, 114, 116 0420 Central banks Annex V.Part 1.42(a) 0430 General governments Annex V.Part 1.42(b) 0440 Credit institutions Annex V.Part 1.42(c) 0450 Other financial corporations Annex V.Part 1.42(d) 0460 Non-financial corporations Annex V.Part 1.42(e) 0470 Households Annex V.Part 1.42(f) 50/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119 Collateral received and financial guarantees received Financial Financial Collateral Collateral guarantees guarantees References received on received on received on received on non- performing non-performing performing performing exposues exposues exposures exposures 0201 0200 0205 0210 Annex V. Part Annex V. Part 2. Annex V. Part Annex V. Part 2.
2. 239 239 2. 239 239 0480 Other Commitments given CRR Annex I; Annex V.Part 1.44(g), Part
2.102-105, 115, 116 0490 Central banks Annex V.Part 1.42(a) 0500 General governments Annex V.Part 1.42(b) 0510 Credit institutions Annex V.Part 1.42(c) 0520 Other financial corporations Annex V.Part 1.42(d) 0530 Non-financial corporations Annex V.Part 1.42(e) 0540 Households Annex V.Part 1.42(f) 0550 OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217’
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 51/212 OJ L,
17.10.2025 EN‘19. Information forborne exposures Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with Non-performing exposures with forbearance measures forbearance measures
of which:
of which:
Instruments Performing Instruments Forbear with forborne with ance of modifica exposures Refinan modifications Refinan of which: of which: exposures tions in under cing in their terms cing Defaulted Impaired non- their terms probation and performing and reclassified conditions prior to References conditions from non- forbearance performing 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 CRR IFRS CRR CRR Art. 47b (1), 9.5.5.1; CRR CRR Art. 47b CRR Art. 47b CRR art
(2); CRR Art. 47b IFRS Art. 47b Annex V. Part Art. 47b (1); (1); Art. 47a (7); Annex V. (1); 178;
Annex V. (1); Annex V. 9.Appen (2), lett. c;
2. 256, Annex V. Annex V. Annex V. Part 2. Annex V. Annex V.
Part 1.34, Part 2.240, dix A; Annex V.
259-261 Part 2.240, Part 2. Part 2. 256, 259-263 Part 2. Part Part 2. 118, 266 Annex V. Part 2. 231, 266 240, 244, 261 240, 244, 2.264(b) 240-245, Part 263 265-266 265-266 251-258 2.264(a) 0005 Cash balances at Annex V.Part central banks and 2.2, 3 other demand deposits 0010 Debt securities Annex V.Part
1.31, 44(b) 0020 Central banks Annex V.Part
1.42(a) 0030 General Annex V.Part governments 1.42(b) 0040 Credit institutions Annex V.Part
1.42(c) 0050 Other financial Annex V.Part corporations 1.42(d) 0060 Non-financial Annex V.Part corporations 1.42(e) 52/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with Non-performing exposures with forbearance measures forbearance measures
of which:
of which:
Instruments Performing Instruments Forbear with forborne with ance of modifica exposures Refinan modifications Refinan of which: of which: exposures tions in under cing in their terms cing Defaulted Impaired non- their terms probation and performing and reclassified conditions prior to References conditions from non- forbearance performing 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 CRR IFRS CRR CRR Art. 47b (1), 9.5.5.1; CRR CRR Art. 47b CRR Art. 47b CRR art
(2); CRR Art. 47b IFRS Art. 47b Annex V. Part Art. 47b (1); (1); Art. 47a (7); Annex V. (1); 178;
Annex V. (1); Annex V. 9.Appen (2), lett. c;
2. 256, Annex V. Annex V. Annex V. Part 2. Annex V. Annex V.
Part 1.34, Part 2.240, dix A; Annex V.
259-261 Part 2.240, Part 2. Part 2. 256, 259-263 Part 2. Part Part 2. 118, 266 Annex V. Part 2. 231, 266 240, 244, 261 240, 244, 2.264(b) 240-245, Part 263 265-266 265-266 251-258 2.264(a) 0070 Loans and advances Annex V.Part
1.32, 44(a) 0080 Central banks Annex V.Part
1.42(a) 0090 General Annex V.Part governments 1.42(b) 0100 Credit institutions Annex V.Part
1.42(c) 0110 Other financial Annex V.Part corporations 1.42(d) 0120 Non-financial Annex V.Part corporations 1.42(e) 0130 Of which: Small SME Art 1 and Medium- 2(a) sized Enterprises
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 53/212 OJ L,
17.10.2025 ENGross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with Non-performing exposures with forbearance measures forbearance measures
of which:
of which:
Instruments Performing Instruments Forbear with forborne with ance of modifica exposures Refinan modifications Refinan of which: of which: exposures tions in under cing in their terms cing Defaulted Impaired non- their terms probation and performing and reclassified conditions prior to References conditions from non- forbearance performing 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 CRR IFRS CRR CRR Art. 47b (1), 9.5.5.1; CRR CRR Art. 47b CRR Art. 47b CRR art
(2); CRR Art. 47b IFRS Art. 47b Annex V. Part Art. 47b (1); (1); Art. 47a (7); Annex V. (1); 178;
Annex V. (1); Annex V. 9.Appen (2), lett. c;
2. 256, Annex V. Annex V. Annex V. Part 2. Annex V. Annex V.
Part 1.34, Part 2.240, dix A; Annex V.
259-261 Part 2.240, Part 2. Part 2. 256, 259-263 Part 2. Part Part 2. 118, 266 Annex V. Part 2. 231, 266 240, 244, 261 240, 244, 2.264(b) 240-245, Part 263 265-266 265-266 251-258 2.264(a) 0140 Of which: Loans Annex V.Part collateralised by 2.86(a), 87, commercial 234i (a) immovable property 0150 Households Annex V.Part
1.42(f) 0160 Of which: Loans Annex V.Part collateralised by 2.86(a), 87, residential 234i (a) immovable property 0170 Of which: Credit Annex V.Part for consumption 2.88(a), 234i
(b) 0180 DEBT Annex V.Part INSTRUMENTS AT 2.249(a) COST OR AT AMORTISED COST 54/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with Non-performing exposures with forbearance measures forbearance measures
of which:
of which:
Instruments Performing Instruments Forbear with forborne with ance of modifica exposures Refinan modifications Refinan of which: of which: exposures tions in under cing in their terms cing Defaulted Impaired non- their terms probation and performing and reclassified conditions prior to References conditions from non- forbearance performing 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 CRR IFRS CRR CRR Art. 47b (1), 9.5.5.1; CRR CRR Art. 47b CRR Art. 47b CRR art
(2); CRR Art. 47b IFRS Art. 47b Annex V. Part Art. 47b (1); (1); Art. 47a (7); Annex V. (1); 178;
Annex V. (1); Annex V. 9.Appen (2), lett. c;
2. 256, Annex V. Annex V. Annex V. Part 2. Annex V. Annex V.
Part 1.34, Part 2.240, dix A; Annex V.
259-261 Part 2.240, Part 2. Part 2. 256, 259-263 Part 2. Part Part 2. 118, 266 Annex V. Part 2. 231, 266 240, 244, 261 240, 244, 2.264(b) 240-245, Part 263 265-266 265-266 251-258 2.264(a) 0181 Debt securities Annex V.Part
1.31, 44(b) 0182 Central banks Annex V.Part
1.42(a) 0183 General Annex V.Part governments 1.42(b) 0184 Credit institutions Annex V.Part
1.42(c) 0185 Other financial Annex V.Part corporations 1.42(d) 0186 Non-financial Annex V.Part corporations 1.42(e) 0191 Loans and advances Annex V.Part
1.32, 44(a) 0192 Central banks Annex V.Part
1.42(a)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 55/212 OJ L,
17.10.2025 ENGross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with Non-performing exposures with forbearance measures forbearance measures
of which:
of which:
Instruments Performing Instruments Forbear with forborne with ance of modifica exposures Refinan modifications Refinan of which: of which: exposures tions in under cing in their terms cing Defaulted Impaired non- their terms probation and performing and reclassified conditions prior to References conditions from non- forbearance performing 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 CRR IFRS CRR CRR Art. 47b (1), 9.5.5.1; CRR CRR Art. 47b CRR Art. 47b CRR art
(2); CRR Art. 47b IFRS Art. 47b Annex V. Part Art. 47b (1); (1); Art. 47a (7); Annex V. (1); 178;
Annex V. (1); Annex V. 9.Appen (2), lett. c;
2. 256, Annex V. Annex V. Annex V. Part 2. Annex V. Annex V.
Part 1.34, Part 2.240, dix A; Annex V.
259-261 Part 2.240, Part 2. Part 2. 256, 259-263 Part 2. Part Part 2. 118, 266 Annex V. Part 2. 231, 266 240, 244, 261 240, 244, 2.264(b) 240-245, Part 263 265-266 265-266 251-258 2.264(a) 0193 General Annex V.Part governments 1.42(b) 0194 Credit institutions Annex V.Part
1.42(c) 0195 Other financial Annex V.Part corporations 1.42(d) 0196 Non-financial Annex V.Part corporations 1.42(e) 0900 Of which: Small SME Art 1 and Medium- 2(a) sized Enterprises 0903 Of which: Loans Annex V.Part collateralised by 2.86(a), 87, commercial 234i (a) immovable property 0197 Households Annex V.Part
1.42(f) 56/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with Non-performing exposures with forbearance measures forbearance measures
of which:
of which:
Instruments Performing Instruments Forbear with forborne with ance of modifica exposures Refinan modifications Refinan of which: of which: exposures tions in under cing in their terms cing Defaulted Impaired non- their terms probation and performing and reclassified conditions prior to References conditions from non- forbearance performing 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 CRR IFRS CRR CRR Art. 47b (1), 9.5.5.1; CRR CRR Art. 47b CRR Art. 47b CRR art
(2); CRR Art. 47b IFRS Art. 47b Annex V. Part Art. 47b (1); (1); Art. 47a (7); Annex V. (1); 178;
Annex V. (1); Annex V. 9.Appen (2), lett. c;
2. 256, Annex V. Annex V. Annex V. Part 2. Annex V. Annex V.
Part 1.34, Part 2.240, dix A; Annex V.
259-261 Part 2.240, Part 2. Part 2. 256, 259-263 Part 2. Part Part 2. 118, 266 Annex V. Part 2. 231, 266 240, 244, 261 240, 244, 2.264(b) 240-245, Part 263 265-266 265-266 251-258 2.264(a) 0910 Of which: Loans Annex V.Part collateralised by 2.86(a), 87, residential 234i (a) immovable property 0913 Of which: Credit Annex V.Part for consumption 2.88(a), 234i
(b) 0201 DEBT Annex V.Part INSTRUMENTS AT 2.249(b) FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT 0211 Debt securities Annex V.Part
1.31, 44(b)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 57/212 OJ L,
17.10.2025 ENGross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with Non-performing exposures with forbearance measures forbearance measures
of which:
of which:
Instruments Performing Instruments Forbear with forborne with ance of modifica exposures Refinan modifications Refinan of which: of which: exposures tions in under cing in their terms cing Defaulted Impaired non- their terms probation and performing and reclassified conditions prior to References conditions from non- forbearance performing 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 CRR IFRS CRR CRR Art. 47b (1), 9.5.5.1; CRR CRR Art. 47b CRR Art. 47b CRR art
(2); CRR Art. 47b IFRS Art. 47b Annex V. Part Art. 47b (1); (1); Art. 47a (7); Annex V. (1); 178;
Annex V. (1); Annex V. 9.Appen (2), lett. c;
2. 256, Annex V. Annex V. Annex V. Part 2. Annex V. Annex V.
Part 1.34, Part 2.240, dix A; Annex V.
259-261 Part 2.240, Part 2. Part 2. 256, 259-263 Part 2. Part Part 2. 118, 266 Annex V. Part 2. 231, 266 240, 244, 261 240, 244, 2.264(b) 240-245, Part 263 265-266 265-266 251-258 2.264(a) 0212 Central banks Annex V.Part
1.42(a) 0213 General Annex V.Part governments 1.42(b) 0214 Credit institutions Annex V.Part
1.42(c) 0215 Other financial Annex V.Part corporations 1.42(d) 0216 Non-financial Annex V.Part corporations 1.42(e) 0221 Loans and advances Annex V.Part
1.32, 44(a) 0222 Central banks Annex V.Part
1.42(a) 0223 General Annex V.Part governments 1.42(b) 0224 Credit institutions Annex V.Part
1.42(c) 58/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with Non-performing exposures with forbearance measures forbearance measures
of which:
of which:
Instruments Performing Instruments Forbear with forborne with ance of modifica exposures Refinan modifications Refinan of which: of which: exposures tions in under cing in their terms cing Defaulted Impaired non- their terms probation and performing and reclassified conditions prior to References conditions from non- forbearance performing 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 CRR IFRS CRR CRR Art. 47b (1), 9.5.5.1; CRR CRR Art. 47b CRR Art. 47b CRR art
(2); CRR Art. 47b IFRS Art. 47b Annex V. Part Art. 47b (1); (1); Art. 47a (7); Annex V. (1); 178;
Annex V. (1); Annex V. 9.Appen (2), lett. c;
2. 256, Annex V. Annex V. Annex V. Part 2. Annex V. Annex V.
Part 1.34, Part 2.240, dix A; Annex V.
259-261 Part 2.240, Part 2. Part 2. 256, 259-263 Part 2. Part Part 2. 118, 266 Annex V. Part 2. 231, 266 240, 244, 261 240, 244, 2.264(b) 240-245, Part 263 265-266 265-266 251-258 2.264(a) 0225 Other financial Annex V.Part corporations 1.42(d) 0226 Non-financial Annex V.Part corporations 1.42(e) 0920 Of which: Small SME Art 1 and Medium- 2(a) sized Enterprises 0923 Of which: Loans Annex V.Part collateralised by 2.86(a), 87, commercial 234i (a) immovable property 0227 Households Annex V.Part
1.42(f)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 59/212 OJ L,
17.10.2025 ENGross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with Non-performing exposures with forbearance measures forbearance measures
of which:
of which:
Instruments Performing Instruments Forbear with forborne with ance of modifica exposures Refinan modifications Refinan of which: of which: exposures tions in under cing in their terms cing Defaulted Impaired non- their terms probation and performing and reclassified conditions prior to References conditions from non- forbearance performing 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 CRR IFRS CRR CRR Art. 47b (1), 9.5.5.1; CRR CRR Art. 47b CRR Art. 47b CRR art
(2); CRR Art. 47b IFRS Art. 47b Annex V. Part Art. 47b (1); (1); Art. 47a (7); Annex V. (1); 178;
Annex V. (1); Annex V. 9.Appen (2), lett. c;
2. 256, Annex V. Annex V. Annex V. Part 2. Annex V. Annex V.
Part 1.34, Part 2.240, dix A; Annex V.
259-261 Part 2.240, Part 2. Part 2. 256, 259-263 Part 2. Part Part 2. 118, 266 Annex V. Part 2. 231, 266 240, 244, 261 240, 244, 2.264(b) 240-245, Part 263 265-266 265-266 251-258 2.264(a) 0930 Of which: Loans Annex V.Part collateralised by 2.86(a), 87, residential 234i (a) immovable property 0933 Of which: Credit Annex V.Part for consumption 2.88(a), 234i
(b) 0231 DEBT Annex V.Part INSTRUMENTS AT 2.249 STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT 60/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with Non-performing exposures with forbearance measures forbearance measures
of which:
of which:
Instruments Performing Instruments Forbear with forborne with ance of modifica exposures Refinan modifications Refinan of which: of which: exposures tions in under cing in their terms cing Defaulted Impaired non- their terms probation and performing and reclassified conditions prior to References conditions from non- forbearance performing 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 CRR IFRS CRR CRR Art. 47b (1), 9.5.5.1; CRR CRR Art. 47b CRR Art. 47b CRR art
(2); CRR Art. 47b IFRS Art. 47b Annex V. Part Art. 47b (1); (1); Art. 47a (7); Annex V. (1); 178;
Annex V. (1); Annex V. 9.Appen (2), lett. c;
2. 256, Annex V. Annex V. Annex V. Part 2. Annex V. Annex V.
Part 1.34, Part 2.240, dix A; Annex V.
259-261 Part 2.240, Part 2. Part 2. 256, 259-263 Part 2. Part Part 2. 118, 266 Annex V. Part 2. 231, 266 240, 244, 261 240, 244, 2.264(b) 240-245, Part 263 265-266 265-266 251-258 2.264(a) 0330 DEBT Annex V.Part INSTRUMENTS 2.246 OTHER THAN HELD FOR TRADING OR TRADING 0335 DEBT Annex V.Part INSTRUMENTS 2.247 HELD FOR SALE 0340 Loan commitments CRR Annex I;
given Annex V.Part
1.44(g), Part
2.102-105, 113, 116, 246’
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 61/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in Maximum amount of the collateral or guarantee that can be fair value due to credit risk and provisions considered Annex V. Part 2.119 Perfoming Non-performing exposures Collateral received and financial guarantees received exposures with forbearance measures - with Accumulated impairment, forbearance accumulated negative measures - changes in fair value due to Accumulated credit risk and provisions impairment and Collateral Financial provisions received on guarantees exposures with received on forbearance exposures with measures forbearance Instruments References measures with modifications
Refinancing Of which: Of which: in their terms Collateral Financial and received on guarantees conditions non-performing received on non- exposures with performing forbearance exposures with measures forbearance measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 Annex V. Annex V. Part 2. Annex V. CRR Art. 47b CRR Art. 47b Annex V. Annex V. Part 2. Annex V. Annex V. Part 2.
Part 2. 267 207 Part 2. 207 (1); Annex V. (1); Annex V. Part 2. 268 268 Part 2. 268 Part 2. 240, Part 2. 240, 268 267 244, 267 0005 Cash balances at Annex V.Part 2.2, 3 central banks and other demand deposits 0010 Debt securities Annex V.Part 1.31, 44(b) 0020 Central banks Annex V.Part 1.42(a) 0030 General governments Annex V.Part 1.42(b) 0040 Credit institutions Annex V.Part 1.42(c) 0050 Other financial Annex V.Part 1.42(d) corporations 62/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in Maximum amount of the collateral or guarantee that can be fair value due to credit risk and provisions considered Annex V. Part 2.119 Perfoming Non-performing exposures Collateral received and financial guarantees received exposures with forbearance measures - with Accumulated impairment, forbearance accumulated negative measures - changes in fair value due to Accumulated credit risk and provisions impairment and Collateral Financial provisions received on guarantees exposures with received on forbearance exposures with measures forbearance Instruments References measures with modifications
Refinancing Of which: Of which: in their terms Collateral Financial and received on guarantees conditions non-performing received on non- exposures with performing forbearance exposures with measures forbearance measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 Annex V. Annex V. Part 2. Annex V. CRR Art. 47b CRR Art. 47b Annex V. Annex V. Part 2. Annex V. Annex V. Part 2.
Part 2. 267 207 Part 2. 207 (1); Annex V. (1); Annex V. Part 2. 268 268 Part 2. 268 Part 2. 240, Part 2. 240, 268 267 244, 267 0060 Non-financial corporations Annex V.Part 1.42(e) 0070 Loans and advances Annex V.Part 1.32, 44(a) 0080 Central banks Annex V.Part 1.42(a) 0090 General governments Annex V.Part 1.42(b) 0100 Credit institutions Annex V.Part 1.42(c) 0110 Other financial Annex V.Part 1.42(d) corporations
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 63/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in Maximum amount of the collateral or guarantee that can be fair value due to credit risk and provisions considered Annex V. Part 2.119 Perfoming Non-performing exposures Collateral received and financial guarantees received exposures with forbearance measures - with Accumulated impairment, forbearance accumulated negative measures - changes in fair value due to Accumulated credit risk and provisions impairment and Collateral Financial provisions received on guarantees exposures with received on forbearance exposures with measures forbearance Instruments References measures with modifications
Refinancing Of which: Of which: in their terms Collateral Financial and received on guarantees conditions non-performing received on non- exposures with performing forbearance exposures with measures forbearance measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 Annex V. Annex V. Part 2. Annex V. CRR Art. 47b CRR Art. 47b Annex V. Annex V. Part 2. Annex V. Annex V. Part 2.
Part 2. 267 207 Part 2. 207 (1); Annex V. (1); Annex V. Part 2. 268 268 Part 2. 268 Part 2. 240, Part 2. 240, 268 267 244, 267 0120 Non-financial Annex V.Part 1.42(e) corporations 0130 Of which: Small and SME Art 1 2(a) Medium-sized Enterprises 0140 Of which: Loans Annex V.Part 2.86(a), collateralised by 87, 234i (a) commercial immovable property 0150 Households Annex V.Part 1.42(f) 64/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in Maximum amount of the collateral or guarantee that can be fair value due to credit risk and provisions considered Annex V. Part 2.119 Perfoming Non-performing exposures Collateral received and financial guarantees received exposures with forbearance measures - with Accumulated impairment, forbearance accumulated negative measures - changes in fair value due to Accumulated credit risk and provisions impairment and Collateral Financial provisions received on guarantees exposures with received on forbearance exposures with measures forbearance Instruments References measures with modifications
Refinancing Of which: Of which: in their terms Collateral Financial and received on guarantees conditions non-performing received on non- exposures with performing forbearance exposures with measures forbearance measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 Annex V. Annex V. Part 2. Annex V. CRR Art. 47b CRR Art. 47b Annex V. Annex V. Part 2. Annex V. Annex V. Part 2.
Part 2. 267 207 Part 2. 207 (1); Annex V. (1); Annex V. Part 2. 268 268 Part 2. 268 Part 2. 240, Part 2. 240, 268 267 244, 267 0160 Of which: Loans Annex V.Part 2.86(a), collateralised by 87, 234i (a) residential immovable property 0170 Of which: Credit for Annex V.Part 2.88(a), consumption 234i (b) 0180 DEBT INSTRUMENTS Annex V.Part 2.249(a) AT COST OR AT AMORTISED COST 0181 Debt securities Annex V.Part 1.31, 44(b) 0182 Central banks Annex V.Part 1.42(a)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 65/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in Maximum amount of the collateral or guarantee that can be fair value due to credit risk and provisions considered Annex V. Part 2.119 Perfoming Non-performing exposures Collateral received and financial guarantees received exposures with forbearance measures - with Accumulated impairment, forbearance accumulated negative measures - changes in fair value due to Accumulated credit risk and provisions impairment and Collateral Financial provisions received on guarantees exposures with received on forbearance exposures with measures forbearance Instruments References measures with modifications
Refinancing Of which: Of which: in their terms Collateral Financial and received on guarantees conditions non-performing received on non- exposures with performing forbearance exposures with measures forbearance measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 Annex V. Annex V. Part 2. Annex V. CRR Art. 47b CRR Art. 47b Annex V. Annex V. Part 2. Annex V. Annex V. Part 2.
Part 2. 267 207 Part 2. 207 (1); Annex V. (1); Annex V. Part 2. 268 268 Part 2. 268 Part 2. 240, Part 2. 240, 268 267 244, 267 0183 General governments Annex V.Part 1.42(b) 0184 Credit institutions Annex V.Part 1.42(c) 0185 Other financial Annex V.Part 1.42(d) corporations 0186 Non-financial Annex V.Part 1.42(e) corporations 0191 Loans and advances Annex V.Part 1.32, 44(a) 0192 Central banks Annex V.Part 1.42(a) 66/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in Maximum amount of the collateral or guarantee that can be fair value due to credit risk and provisions considered Annex V. Part 2.119 Perfoming Non-performing exposures Collateral received and financial guarantees received exposures with forbearance measures - with Accumulated impairment, forbearance accumulated negative measures - changes in fair value due to Accumulated credit risk and provisions impairment and Collateral Financial provisions received on guarantees exposures with received on forbearance exposures with measures forbearance Instruments References measures with modifications
Refinancing Of which: Of which: in their terms Collateral Financial and received on guarantees conditions non-performing received on non- exposures with performing forbearance exposures with measures forbearance measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 Annex V. Annex V. Part 2. Annex V. CRR Art. 47b CRR Art. 47b Annex V. Annex V. Part 2. Annex V. Annex V. Part 2.
Part 2. 267 207 Part 2. 207 (1); Annex V. (1); Annex V. Part 2. 268 268 Part 2. 268 Part 2. 240, Part 2. 240, 268 267 244, 267 0193 General governments Annex V.Part 1.42(b) 0194 Credit institutions Annex V.Part 1.42(c) 0195 Other financial Annex V.Part 1.42(d) corporations 0196 Non-financial Annex V.Part 1.42(e) corporations 0900 Of which: Small and SME Art 1 2(a) Medium-sized Enterprises
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 67/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in Maximum amount of the collateral or guarantee that can be fair value due to credit risk and provisions considered Annex V. Part 2.119 Perfoming Non-performing exposures Collateral received and financial guarantees received exposures with forbearance measures - with Accumulated impairment, forbearance accumulated negative measures - changes in fair value due to Accumulated credit risk and provisions impairment and Collateral Financial provisions received on guarantees exposures with received on forbearance exposures with measures forbearance Instruments References measures with modifications
Refinancing Of which: Of which: in their terms Collateral Financial and received on guarantees conditions non-performing received on non- exposures with performing forbearance exposures with measures forbearance measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 Annex V. Annex V. Part 2. Annex V. CRR Art. 47b CRR Art. 47b Annex V. Annex V. Part 2. Annex V. Annex V. Part 2.
Part 2. 267 207 Part 2. 207 (1); Annex V. (1); Annex V. Part 2. 268 268 Part 2. 268 Part 2. 240, Part 2. 240, 268 267 244, 267 0903 Of which: Loans Annex V.Part 2.86(a), collateralised by 87, 234i (a) commercial immovable property 0197 Households Annex V.Part 1.42(f) 0910 Of which: Loans Annex V.Part 2.86(a), collateralised by 87, 234i (a) residential immovable property 0913 Of which: Credit for Annex V.Part 2.88(a), consumption 234i (b) 68/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in Maximum amount of the collateral or guarantee that can be fair value due to credit risk and provisions considered Annex V. Part 2.119 Perfoming Non-performing exposures Collateral received and financial guarantees received exposures with forbearance measures - with Accumulated impairment, forbearance accumulated negative measures - changes in fair value due to Accumulated credit risk and provisions impairment and Collateral Financial provisions received on guarantees exposures with received on forbearance exposures with measures forbearance Instruments References measures with modifications
Refinancing Of which: Of which: in their terms Collateral Financial and received on guarantees conditions non-performing received on non- exposures with performing forbearance exposures with measures forbearance measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 Annex V. Annex V. Part 2. Annex V. CRR Art. 47b CRR Art. 47b Annex V. Annex V. Part 2. Annex V. Annex V. Part 2.
Part 2. 267 207 Part 2. 207 (1); Annex V. (1); Annex V. Part 2. 268 268 Part 2. 268 Part 2. 240, Part 2. 240, 268 267 244, 267 0201 DEBT INSTRUMENTS Annex V.Part 2.249(b) AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT 0211 Debt securities Annex V.Part 1.31, 44(b) 0212 Central banks Annex V.Part 1.42(a) 0213 General governments Annex V.Part 1.42(b)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 69/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in Maximum amount of the collateral or guarantee that can be fair value due to credit risk and provisions considered Annex V. Part 2.119 Perfoming Non-performing exposures Collateral received and financial guarantees received exposures with forbearance measures - with Accumulated impairment, forbearance accumulated negative measures - changes in fair value due to Accumulated credit risk and provisions impairment and Collateral Financial provisions received on guarantees exposures with received on forbearance exposures with measures forbearance Instruments References measures with modifications
Refinancing Of which: Of which: in their terms Collateral Financial and received on guarantees conditions non-performing received on non- exposures with performing forbearance exposures with measures forbearance measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 Annex V. Annex V. Part 2. Annex V. CRR Art. 47b CRR Art. 47b Annex V. Annex V. Part 2. Annex V. Annex V. Part 2.
Part 2. 267 207 Part 2. 207 (1); Annex V. (1); Annex V. Part 2. 268 268 Part 2. 268 Part 2. 240, Part 2. 240, 268 267 244, 267 0214 Credit institutions Annex V.Part 1.42(c) 0215 Other financial Annex V.Part 1.42(d) corporations 0216 Non-financial Annex V.Part 1.42(e) corporations 0221 Loans and advances Annex V.Part 1.32, 44(a) 0222 Central banks Annex V.Part 1.42(a) 0223 General governments Annex V.Part 1.42(b) 70/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in Maximum amount of the collateral or guarantee that can be fair value due to credit risk and provisions considered Annex V. Part 2.119 Perfoming Non-performing exposures Collateral received and financial guarantees received exposures with forbearance measures - with Accumulated impairment, forbearance accumulated negative measures - changes in fair value due to Accumulated credit risk and provisions impairment and Collateral Financial provisions received on guarantees exposures with received on forbearance exposures with measures forbearance Instruments References measures with modifications
Refinancing Of which: Of which: in their terms Collateral Financial and received on guarantees conditions non-performing received on non- exposures with performing forbearance exposures with measures forbearance measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 Annex V. Annex V. Part 2. Annex V. CRR Art. 47b CRR Art. 47b Annex V. Annex V. Part 2. Annex V. Annex V. Part 2.
Part 2. 267 207 Part 2. 207 (1); Annex V. (1); Annex V. Part 2. 268 268 Part 2. 268 Part 2. 240, Part 2. 240, 268 267 244, 267 0224 Credit institutions Annex V.Part 1.42(c) 0225 Other financial Annex V.Part 1.42(d) corporations 0226 Non-financial Annex V.Part 1.42(e) corporations 0920 Of which: Small and SME Art 1 2(a) Medium-sized Enterprises 0923 Of which: Loans Annex V.Part 2.86(a), collateralised by 87, 234i (a) commercial immovable property
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 71/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in Maximum amount of the collateral or guarantee that can be fair value due to credit risk and provisions considered Annex V. Part 2.119 Perfoming Non-performing exposures Collateral received and financial guarantees received exposures with forbearance measures - with Accumulated impairment, forbearance accumulated negative measures - changes in fair value due to Accumulated credit risk and provisions impairment and Collateral Financial provisions received on guarantees exposures with received on forbearance exposures with measures forbearance Instruments References measures with modifications
Refinancing Of which: Of which: in their terms Collateral Financial and received on guarantees conditions non-performing received on non- exposures with performing forbearance exposures with measures forbearance measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 Annex V. Annex V. Part 2. Annex V. CRR Art. 47b CRR Art. 47b Annex V. Annex V. Part 2. Annex V. Annex V. Part 2.
Part 2. 267 207 Part 2. 207 (1); Annex V. (1); Annex V. Part 2. 268 268 Part 2. 268 Part 2. 240, Part 2. 240, 268 267 244, 267 0227 Households Annex V.Part 1.42(f) 0930 Of which: Loans Annex V.Part 2.86(a), collateralised by 87, 234i (a) residential immovable property 0933 Of which: Credit for Annex V.Part 2.88(a), consumption 234i (b) 72/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in Maximum amount of the collateral or guarantee that can be fair value due to credit risk and provisions considered Annex V. Part 2.119 Perfoming Non-performing exposures Collateral received and financial guarantees received exposures with forbearance measures - with Accumulated impairment, forbearance accumulated negative measures - changes in fair value due to Accumulated credit risk and provisions impairment and Collateral Financial provisions received on guarantees exposures with received on forbearance exposures with measures forbearance Instruments References measures with modifications
Refinancing Of which: Of which: in their terms Collateral Financial and received on guarantees conditions non-performing received on non- exposures with performing forbearance exposures with measures forbearance measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 Annex V. Annex V. Part 2. Annex V. CRR Art. 47b CRR Art. 47b Annex V. Annex V. Part 2. Annex V. Annex V. Part 2.
Part 2. 267 207 Part 2. 207 (1); Annex V. (1); Annex V. Part 2. 268 268 Part 2. 268 Part 2. 240, Part 2. 240, 268 267 244, 267 0231 DEBT INSTRUMENTS Annex V.Part 2.249 AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT 0330 DEBT INSTRUMENTS Annex V.Part 2.246 OTHER THAN HELD FOR TRADING OR TRADING
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 73/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in Maximum amount of the collateral or guarantee that can be fair value due to credit risk and provisions considered Annex V. Part 2.119 Perfoming Non-performing exposures Collateral received and financial guarantees received exposures with forbearance measures - with Accumulated impairment, forbearance accumulated negative measures - changes in fair value due to Accumulated credit risk and provisions impairment and Collateral Financial provisions received on guarantees exposures with received on forbearance exposures with measures forbearance Instruments References measures with modifications
Refinancing Of which: Of which: in their terms Collateral Financial and received on guarantees conditions non-performing received on non- exposures with performing forbearance exposures with measures forbearance measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 Annex V. Annex V. Part 2. Annex V. CRR Art. 47b CRR Art. 47b Annex V. Annex V. Part 2. Annex V. Annex V. Part 2.
Part 2. 267 207 Part 2. 207 (1); Annex V. (1); Annex V. Part 2. 268 268 Part 2. 268 Part 2. 240, Part 2. 240, 268 267 244, 267 0335 DEBT INSTRUMENTS Annex V.Part 2.247 HELD FOR SALE 0340 Loan commitments CRR Annex I;
given Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246’ 74/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025EN OJ L, 17.10.2025 ANNEX II Annex V to Regulation (EU) 2015/534 (ECB/2015/13) entitled ‘“FINREP data points” under national accounting frameworks’ is amended as follows:
Tables 18.0 and 19 are replaced by the following:
ELI: http://data.europa.eu/eli/reg/2025/1958/oj 75/212‘18 Information on performing and non-performing exposures
18.0 Information on performing and non-performing exposures Gross carrying amount / Nominal amount Performing
Of which:
Instruments Of which: Instruments without with significant
Of which: purchased Not past due Past due > significant increase in credit risk or originated credit- or Past due ≤ 30 days ≤ increase in since initial impaired financial = 30 days = 90 days credit risk recognition but not assets since initial credit-impaired recognition (Stage 2) References References (Stage 1) National GAAP National GAAP based on BAD compatible IFRS 0010 0020 0030 0055 0056 0057 0058 IFRS 9.5.5.5;
Annex V. Annex V. IFRS 9.5.5.13; IFRS Annex V. IFRS IFRS 9.5.5.3; IFRS Part 1.34, Part 2. Annex V. Part 7.35M(c);
Part 2. 7.35M(a); 7.35M(b)(i); Annex V.
Part 2.118, 213-216, 2. 222, 235 Annex V.Part 2.215, 222, 235 Annex V. Part Part 2. 237(c) 221 223-239 237(e)
2. 237(d) Annex V. Annex V.
Annex V.
Part 1.34, Part 2. Annex V. Part Part 2.
Part 2.118, 213-216, 2. 222, 235 222, 235 221 223-239 0005 Cash balances at BAD art 13(2); Annex V.Part central banks and Annex V.Part 2.2, 3 other demand 2.2, 3 deposits 0010 Debt securities Annex V.Part Annex V.Part
1.31, 44(b) 1.31, 44(b) 0020 Central banks Annex V.Part Annex V.Part
1.42(a) 1.42(a) 0030 General governments Annex V.Part Annex V.Part
1.42(b) 1.42(b) 0040 Credit institutions Annex V.Part Annex V.Part
1.42(c) 1.42(c) 0050 Other financial Annex V.Part Annex V.Part corporations 1.42(d) 1.42(d) 76/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Performing
Of which:
Instruments Of which: Instruments without with significant
Of which: purchased Not past due Past due > significant increase in credit risk or originated credit- or Past due ≤ 30 days ≤ increase in since initial impaired financial = 30 days = 90 days credit risk recognition but not assets since initial credit-impaired recognition (Stage 2) References References (Stage 1) National GAAP National GAAP based on BAD compatible IFRS 0010 0020 0030 0055 0056 0057 0058 IFRS 9.5.5.5;
Annex V. Annex V. IFRS 9.5.5.13; IFRS Annex V. IFRS IFRS 9.5.5.3; IFRS Part 1.34, Part 2. Annex V. Part 7.35M(c);
Part 2. 7.35M(a); 7.35M(b)(i); Annex V.
Part 2.118, 213-216, 2. 222, 235 Annex V.Part 2.215, 222, 235 Annex V. Part Part 2. 237(c) 221 223-239 237(e)
2. 237(d) Annex V. Annex V.
Annex V.
Part 1.34, Part 2. Annex V. Part Part 2.
Part 2.118, 213-216, 2. 222, 235 222, 235 221 223-239 0060 Non-financial Annex V.Part Annex V.Part corporations 1.42(e) 1.42(e) 0070 Loans and advances Annex V.Part Annex V.Part
1.32, 44(a) 1.32, 44(a) 0080 Central banks Annex V.Part Annex V.Part
1.42(a) 1.42(a) 0090 General governments Annex V.Part Annex V.Part
1.42(b) 1.42(b) 0100 Credit institutions Annex V.Part Annex V.Part
1.42(c) 1.42(c) 0110 Other financial Annex V.Part Annex V.Part corporations 1.42(d) 1.42(d) 0120 Non-financial Annex V.Part Annex V.Part corporations 1.42(e) 1.42(e)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 77/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Performing
Of which:
Instruments Of which: Instruments without with significant
Of which: purchased Not past due Past due > significant increase in credit risk or originated credit- or Past due ≤ 30 days ≤ increase in since initial impaired financial = 30 days = 90 days credit risk recognition but not assets since initial credit-impaired recognition (Stage 2) References References (Stage 1) National GAAP National GAAP based on BAD compatible IFRS 0010 0020 0030 0055 0056 0057 0058 IFRS 9.5.5.5;
Annex V. Annex V. IFRS 9.5.5.13; IFRS Annex V. IFRS IFRS 9.5.5.3; IFRS Part 1.34, Part 2. Annex V. Part 7.35M(c);
Part 2. 7.35M(a); 7.35M(b)(i); Annex V.
Part 2.118, 213-216, 2. 222, 235 Annex V.Part 2.215, 222, 235 Annex V. Part Part 2. 237(c) 221 223-239 237(e)
2. 237(d) Annex V. Annex V.
Annex V.
Part 1.34, Part 2. Annex V. Part Part 2.
Part 2.118, 213-216, 2. 222, 235 222, 235 221 223-239 0130 Of which: Small and SME Art 1 2(a) SME Art 1 2(a) Medium-sized Enterprises 0140 Of which: Loans Annex V.Part Annex V.Part collateralised by 2.86(a), 87, 2.86(a), 87, commercial 234i (a) 234i (a) immovable property 0150 Households Annex V.Part Annex V.Part
1.42(f) 1.42(f) 0160 Of which: Loans Annex V.Part Annex V.Part collateralised by 2.86(a), 87, 2.86(a), 87, residential 234i (a) 234i (a) immovable property 0170 Of which: Credit for Annex V.Part Annex V.Part consumption 2.88(a), 234i 2.88(a), 234i
(b) (b) 78/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Performing
Of which:
Instruments Of which: Instruments without with significant
Of which: purchased Not past due Past due > significant increase in credit risk or originated credit- or Past due ≤ 30 days ≤ increase in since initial impaired financial = 30 days = 90 days credit risk recognition but not assets since initial credit-impaired recognition (Stage 2) References References (Stage 1) National GAAP National GAAP based on BAD compatible IFRS 0010 0020 0030 0055 0056 0057 0058 IFRS 9.5.5.5;
Annex V. Annex V. IFRS 9.5.5.13; IFRS Annex V. IFRS IFRS 9.5.5.3; IFRS Part 1.34, Part 2. Annex V. Part 7.35M(c);
Part 2. 7.35M(a); 7.35M(b)(i); Annex V.
Part 2.118, 213-216, 2. 222, 235 Annex V.Part 2.215, 222, 235 Annex V. Part Part 2. 237(c) 221 223-239 237(e)
2. 237(d) Annex V. Annex V.
Annex V.
Part 1.34, Part 2. Annex V. Part Part 2.
Part 2.118, 213-216, 2. 222, 235 222, 235 221 223-239 0180 DEBT Annex V.Part Annex V.Part INSTRUMENTS AT 2.233(a) 2.233(a) COST OR AT AMORTISED COST 0181 Debt securities Annex V.Part Annex V.Part
1.31, 44(b) 1.31, 44(b) 0182 Central banks Annex V.Part Annex V.Part
1.42(a) 1.42(a) 0183 General governments Annex V.Part Annex V.Part
1.42(b) 1.42(b) 0184 Credit institutions Annex V.Part Annex V.Part
1.42(c) 1.42(c) 0185 Other financial Annex V.Part Annex V.Part corporations 1.42(d) 1.42(d)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 79/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Performing
Of which:
Instruments Of which: Instruments without with significant
Of which: purchased Not past due Past due > significant increase in credit risk or originated credit- or Past due ≤ 30 days ≤ increase in since initial impaired financial = 30 days = 90 days credit risk recognition but not assets since initial credit-impaired recognition (Stage 2) References References (Stage 1) National GAAP National GAAP based on BAD compatible IFRS 0010 0020 0030 0055 0056 0057 0058 IFRS 9.5.5.5;
Annex V. Annex V. IFRS 9.5.5.13; IFRS Annex V. IFRS IFRS 9.5.5.3; IFRS Part 1.34, Part 2. Annex V. Part 7.35M(c);
Part 2. 7.35M(a); 7.35M(b)(i); Annex V.
Part 2.118, 213-216, 2. 222, 235 Annex V.Part 2.215, 222, 235 Annex V. Part Part 2. 237(c) 221 223-239 237(e)
2. 237(d) Annex V. Annex V.
Annex V.
Part 1.34, Part 2. Annex V. Part Part 2.
Part 2.118, 213-216, 2. 222, 235 222, 235 221 223-239 0186 Non-financial Annex V.Part Annex V.Part corporations 1.42(e) 1.42(e) 0191 Loans and advances Annex V.Part Annex V.Part
1.32, 44(a) 1.32, 44(a) 0192 Central banks Annex V.Part Annex V.Part
1.42(a) 1.42(a) 0193 General governments Annex V.Part Annex V.Part
1.42(b) 1.42(b) 0194 Credit institutions Annex V.Part Annex V.Part
1.42(c) 1.42(c) 0195 Other financial Annex V.Part Annex V.Part corporations 1.42(d) 1.42(d) 0196 Non-financial Annex V.Part Annex V.Part corporations 1.42(e) 1.42(e) 80/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Performing
Of which:
Instruments Of which: Instruments without with significant
Of which: purchased Not past due Past due > significant increase in credit risk or originated credit- or Past due ≤ 30 days ≤ increase in since initial impaired financial = 30 days = 90 days credit risk recognition but not assets since initial credit-impaired recognition (Stage 2) References References (Stage 1) National GAAP National GAAP based on BAD compatible IFRS 0010 0020 0030 0055 0056 0057 0058 IFRS 9.5.5.5;
Annex V. Annex V. IFRS 9.5.5.13; IFRS Annex V. IFRS IFRS 9.5.5.3; IFRS Part 1.34, Part 2. Annex V. Part 7.35M(c);
Part 2. 7.35M(a); 7.35M(b)(i); Annex V.
Part 2.118, 213-216, 2. 222, 235 Annex V.Part 2.215, 222, 235 Annex V. Part Part 2. 237(c) 221 223-239 237(e)
2. 237(d) Annex V. Annex V.
Annex V.
Part 1.34, Part 2. Annex V. Part Part 2.
Part 2.118, 213-216, 2. 222, 235 222, 235 221 223-239 0900 Of which: Small and SME Art 1 2(a) SME Art 1 2(a) Medium-sized Enterprises 0903 Of which: Loans Annex V.Part Annex V.Part collateralised by 2.86(a), 87, 2.86(a), 87, commercial 234i (a) 234i (a) immovable property 0197 Households Annex V.Part Annex V.Part
1.42(f) 1.42(f) 0910 Of which: Loans Annex V.Part Annex V.Part collateralised by 2.86(a), 87, 2.86(a), 87, residential 234i (a) 234i (a) immovable property 0913 Of which: Credit for Annex V.Part Annex V.Part consumption 2.88(a), 234i 2.88(a), 234i
(b) (b)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 81/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Performing
Of which:
Instruments Of which: Instruments without with significant
Of which: purchased Not past due Past due > significant increase in credit risk or originated credit- or Past due ≤ 30 days ≤ increase in since initial impaired financial = 30 days = 90 days credit risk recognition but not assets since initial credit-impaired recognition (Stage 2) References References (Stage 1) National GAAP National GAAP based on BAD compatible IFRS 0010 0020 0030 0055 0056 0057 0058 IFRS 9.5.5.5;
Annex V. Annex V. IFRS 9.5.5.13; IFRS Annex V. IFRS IFRS 9.5.5.3; IFRS Part 1.34, Part 2. Annex V. Part 7.35M(c);
Part 2. 7.35M(a); 7.35M(b)(i); Annex V.
Part 2.118, 213-216, 2. 222, 235 Annex V.Part 2.215, 222, 235 Annex V. Part Part 2. 237(c) 221 223-239 237(e)
2. 237(d) Annex V. Annex V.
Annex V.
Part 1.34, Part 2. Annex V. Part Part 2.
Part 2.118, 213-216, 2. 222, 235 222, 235 221 223-239 0201 DEBT Annex V.Part Annex V.Part INSTRUMENTS AT 2.233(b) 2.233(b) FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT 0211 Debt securities Annex V.Part Annex V.Part
1.31, 44(b) 1.31, 44(b) 0212 Central banks Annex V.Part Annex V.Part
1.42(a) 1.42(a) 0213 General governments Annex V.Part Annex V.Part
1.42(b) 1.42(b) 82/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Performing
Of which:
Instruments Of which: Instruments without with significant
Of which: purchased Not past due Past due > significant increase in credit risk or originated credit- or Past due ≤ 30 days ≤ increase in since initial impaired financial = 30 days = 90 days credit risk recognition but not assets since initial credit-impaired recognition (Stage 2) References References (Stage 1) National GAAP National GAAP based on BAD compatible IFRS 0010 0020 0030 0055 0056 0057 0058 IFRS 9.5.5.5;
Annex V. Annex V. IFRS 9.5.5.13; IFRS Annex V. IFRS IFRS 9.5.5.3; IFRS Part 1.34, Part 2. Annex V. Part 7.35M(c);
Part 2. 7.35M(a); 7.35M(b)(i); Annex V.
Part 2.118, 213-216, 2. 222, 235 Annex V.Part 2.215, 222, 235 Annex V. Part Part 2. 237(c) 221 223-239 237(e)
2. 237(d) Annex V. Annex V.
Annex V.
Part 1.34, Part 2. Annex V. Part Part 2.
Part 2.118, 213-216, 2. 222, 235 222, 235 221 223-239 0214 Credit institutions Annex V.Part Annex V.Part
1.42(c) 1.42(c) 0215 Other financial Annex V.Part Annex V.Part corporations 1.42(d) 1.42(d) 0216 Non-financial Annex V.Part Annex V.Part corporations 1.42(e) 1.42(e) 0221 Loans and advances Annex V.Part Annex V.Part
1.32, 44(a) 1.32, 44(a) 0222 Central banks Annex V.Part Annex V.Part
1.42(a) 1.42(a) 0223 General governments Annex V.Part Annex V.Part
1.42(b) 1.42(b) 0224 Credit institutions Annex V.Part Annex V.Part
1.42(c) 1.42(c)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 83/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Performing
Of which:
Instruments Of which: Instruments without with significant
Of which: purchased Not past due Past due > significant increase in credit risk or originated credit- or Past due ≤ 30 days ≤ increase in since initial impaired financial = 30 days = 90 days credit risk recognition but not assets since initial credit-impaired recognition (Stage 2) References References (Stage 1) National GAAP National GAAP based on BAD compatible IFRS 0010 0020 0030 0055 0056 0057 0058 IFRS 9.5.5.5;
Annex V. Annex V. IFRS 9.5.5.13; IFRS Annex V. IFRS IFRS 9.5.5.3; IFRS Part 1.34, Part 2. Annex V. Part 7.35M(c);
Part 2. 7.35M(a); 7.35M(b)(i); Annex V.
Part 2.118, 213-216, 2. 222, 235 Annex V.Part 2.215, 222, 235 Annex V. Part Part 2. 237(c) 221 223-239 237(e)
2. 237(d) Annex V. Annex V.
Annex V.
Part 1.34, Part 2. Annex V. Part Part 2.
Part 2.118, 213-216, 2. 222, 235 222, 235 221 223-239 0225 Other financial Annex V.Part Annex V.Part corporations 1.42(d) 1.42(d) 0226 Non-financial Annex V.Part Annex V.Part corporations 1.42(e) 1.42(e) 0920 Of which: Small and SME Art 1 2(a) SME Art 1 2(a) Medium-sized Enterprises 0923 Of which: Loans Annex V.Part Annex V.Part collateralised by 2.86(a), 87, 2.86(a), 87, commercial 234i (a) 234i (a) immovable property 0227 Households Annex V.Part Annex V.Part
1.42(f) 1.42(f) 84/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Performing
Of which:
Instruments Of which: Instruments without with significant
Of which: purchased Not past due Past due > significant increase in credit risk or originated credit- or Past due ≤ 30 days ≤ increase in since initial impaired financial = 30 days = 90 days credit risk recognition but not assets since initial credit-impaired recognition (Stage 2) References References (Stage 1) National GAAP National GAAP based on BAD compatible IFRS 0010 0020 0030 0055 0056 0057 0058 IFRS 9.5.5.5;
Annex V. Annex V. IFRS 9.5.5.13; IFRS Annex V. IFRS IFRS 9.5.5.3; IFRS Part 1.34, Part 2. Annex V. Part 7.35M(c);
Part 2. 7.35M(a); 7.35M(b)(i); Annex V.
Part 2.118, 213-216, 2. 222, 235 Annex V.Part 2.215, 222, 235 Annex V. Part Part 2. 237(c) 221 223-239 237(e)
2. 237(d) Annex V. Annex V.
Annex V.
Part 1.34, Part 2. Annex V. Part Part 2.
Part 2.118, 213-216, 2. 222, 235 222, 235 221 223-239 0930 Of which: Loans Annex V.Part Annex V.Part collateralised by 2.86(a), 87, 2.86(a), 87, residential 234i (a) 234i (a) immovable property 0933 Of which: Credit for Annex V.Part Annex V.Part consumption 2.88(a), 234i 2.88(a), 234i
(b) (b) 0231 DEBT Annex V.Part Annex V.Part INSTRUMENTS AT 2.233(c), 234 2.233(c), 234 STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 85/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Performing
Of which:
Instruments Of which: Instruments without with significant
Of which: purchased Not past due Past due > significant increase in credit risk or originated credit- or Past due ≤ 30 days ≤ increase in since initial impaired financial = 30 days = 90 days credit risk recognition but not assets since initial credit-impaired recognition (Stage 2) References References (Stage 1) National GAAP National GAAP based on BAD compatible IFRS 0010 0020 0030 0055 0056 0057 0058 IFRS 9.5.5.5;
Annex V. Annex V. IFRS 9.5.5.13; IFRS Annex V. IFRS IFRS 9.5.5.3; IFRS Part 1.34, Part 2. Annex V. Part 7.35M(c);
Part 2. 7.35M(a); 7.35M(b)(i); Annex V.
Part 2.118, 213-216, 2. 222, 235 Annex V.Part 2.215, 222, 235 Annex V. Part Part 2. 237(c) 221 223-239 237(e)
2. 237(d) Annex V. Annex V.
Annex V.
Part 1.34, Part 2. Annex V. Part Part 2.
Part 2.118, 213-216, 2. 222, 235 222, 235 221 223-239 0330 DEBT Annex V.Part Annex V.Part INSTRUMENTS 2.217 2.217 OTHER THAN HELD FOR TRADING OR TRADING 0335 DEBT Annex V.Part INSTRUMENTS 2.220 HELD FOR SALE 0340 Loan commitments CRR Annex I; CRR Annex I;
given Annex V.Part Annex V.Part
1.44(g), Part 1.44(g), Part
2.112, 113 2.102-105, 113, 116 0350 Central banks Annex V.Part Annex V.Part
1.42(a) 1.42(a) 86/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Performing
Of which:
Instruments Of which: Instruments without with significant
Of which: purchased Not past due Past due > significant increase in credit risk or originated credit- or Past due ≤ 30 days ≤ increase in since initial impaired financial = 30 days = 90 days credit risk recognition but not assets since initial credit-impaired recognition (Stage 2) References References (Stage 1) National GAAP National GAAP based on BAD compatible IFRS 0010 0020 0030 0055 0056 0057 0058 IFRS 9.5.5.5;
Annex V. Annex V. IFRS 9.5.5.13; IFRS Annex V. IFRS IFRS 9.5.5.3; IFRS Part 1.34, Part 2. Annex V. Part 7.35M(c);
Part 2. 7.35M(a); 7.35M(b)(i); Annex V.
Part 2.118, 213-216, 2. 222, 235 Annex V.Part 2.215, 222, 235 Annex V. Part Part 2. 237(c) 221 223-239 237(e)
2. 237(d) Annex V. Annex V.
Annex V.
Part 1.34, Part 2. Annex V. Part Part 2.
Part 2.118, 213-216, 2. 222, 235 222, 235 221 223-239 0360 General governments Annex V.Part Annex V.Part
1.42(b) 1.42(b) 0370 Credit institutions Annex V.Part Annex V.Part
1.42(c) 1.42(c) 0380 Other financial Annex V.Part Annex V.Part corporations 1.42(d) 1.42(d) 0390 Non-financial Annex V.Part Annex V.Part corporations 1.42(e) 1.42(e) 0400 Households Annex V.Part Annex V.Part
1.42(f) 1.42(f)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 87/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Performing
Of which:
Instruments Of which: Instruments without with significant
Of which: purchased Not past due Past due > significant increase in credit risk or originated credit- or Past due ≤ 30 days ≤ increase in since initial impaired financial = 30 days = 90 days credit risk recognition but not assets since initial credit-impaired recognition (Stage 2) References References (Stage 1) National GAAP National GAAP based on BAD compatible IFRS 0010 0020 0030 0055 0056 0057 0058 IFRS 9.5.5.5;
Annex V. Annex V. IFRS 9.5.5.13; IFRS Annex V. IFRS IFRS 9.5.5.3; IFRS Part 1.34, Part 2. Annex V. Part 7.35M(c);
Part 2. 7.35M(a); 7.35M(b)(i); Annex V.
Part 2.118, 213-216, 2. 222, 235 Annex V.Part 2.215, 222, 235 Annex V. Part Part 2. 237(c) 221 223-239 237(e)
2. 237(d) Annex V. Annex V.
Annex V.
Part 1.34, Part 2. Annex V. Part Part 2.
Part 2.118, 213-216, 2. 222, 235 222, 235 221 223-239 0410 Financial guarantees CRR Annex I; IFRS 4 Annex given Annex V.Part A; CRR
1.44(f), Part Annex I;
2.112, 114 Annex V.Part
1.44(f), Part
2.102-105, 114, 116 0420 Central banks Annex V.Part Annex V.Part
1.42(a) 1.42(a) 0430 General governments Annex V.Part Annex V.Part
1.42(b) 1.42(b) 0440 Credit institutions Annex V.Part Annex V.Part
1.42(c) 1.42(c) 0450 Other financial Annex V.Part Annex V.Part corporations 1.42(d) 1.42(d) 88/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Performing
Of which:
Instruments Of which: Instruments without with significant
Of which: purchased Not past due Past due > significant increase in credit risk or originated credit- or Past due ≤ 30 days ≤ increase in since initial impaired financial = 30 days = 90 days credit risk recognition but not assets since initial credit-impaired recognition (Stage 2) References References (Stage 1) National GAAP National GAAP based on BAD compatible IFRS 0010 0020 0030 0055 0056 0057 0058 IFRS 9.5.5.5;
Annex V. Annex V. IFRS 9.5.5.13; IFRS Annex V. IFRS IFRS 9.5.5.3; IFRS Part 1.34, Part 2. Annex V. Part 7.35M(c);
Part 2. 7.35M(a); 7.35M(b)(i); Annex V.
Part 2.118, 213-216, 2. 222, 235 Annex V.Part 2.215, 222, 235 Annex V. Part Part 2. 237(c) 221 223-239 237(e)
2. 237(d) Annex V. Annex V.
Annex V.
Part 1.34, Part 2. Annex V. Part Part 2.
Part 2.118, 213-216, 2. 222, 235 222, 235 221 223-239 0460 Non-financial Annex V.Part Annex V.Part corporations 1.42(e) 1.42(e) 0470 Households Annex V.Part Annex V.Part
1.42(f) 1.42(f) 0480 Other Commitments CRR Annex I; CRR Annex I; given Annex V.Part Annex V.Part
1.44(g), Part 1.44(g), Part
2.112, 115 2.102-105, 115, 116 0490 Central banks Annex V.Part Annex V.Part
1.42(a) 1.42(a) 0500 General governments Annex V.Part Annex V.Part
1.42(b) 1.42(b) 0510 Credit institutions Annex V.Part Annex V.Part
1.42(c) 1.42(c)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 89/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Performing
Of which:
Instruments Of which: Instruments without with significant
Of which: purchased Not past due Past due > significant increase in credit risk or originated credit- or Past due ≤ 30 days ≤ increase in since initial impaired financial = 30 days = 90 days credit risk recognition but not assets since initial credit-impaired recognition (Stage 2) References References (Stage 1) National GAAP National GAAP based on BAD compatible IFRS 0010 0020 0030 0055 0056 0057 0058 IFRS 9.5.5.5;
Annex V. Annex V. IFRS 9.5.5.13; IFRS Annex V. IFRS IFRS 9.5.5.3; IFRS Part 1.34, Part 2. Annex V. Part 7.35M(c);
Part 2. 7.35M(a); 7.35M(b)(i); Annex V.
Part 2.118, 213-216, 2. 222, 235 Annex V.Part 2.215, 222, 235 Annex V. Part Part 2. 237(c) 221 223-239 237(e)
2. 237(d) Annex V. Annex V.
Annex V.
Part 1.34, Part 2. Annex V. Part Part 2.
Part 2.118, 213-216, 2. 222, 235 222, 235 221 223-239 0520 Other financial Annex V.Part Annex V.Part corporations 1.42(d) 1.42(d) 0530 Non-financial Annex V.Part Annex V.Part corporations 1.42(e) 1.42(e) 0540 Households Annex V.Part Annex V.Part
1.42(f) 1.42(f) 0550 OFF-BALANCE Annex V.Part Annex V.Part SHEET EXPOSURES 2.217 2.217’ 90/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0005 Cash balances BAD art Annex at central 13(2); V.Part 2.2, banks and Annex V.Part 3 other 2.2, 3 demand deposits 0010 Debt Annex Annex securities V.Part 1.31, V.Part 1.31, 44(b) 44(b)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 91/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0020 Central Annex Annex banks V.Part V.Part
1.42(a) 1.42(a) 0030 General Annex Annex governments V.Part V.Part
1.42(b) 1.42(b) 0040 Credit Annex Annex institutions V.Part V.Part
1.42(c) 1.42(c) 92/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0050 Other Annex Annex financial V.Part V.Part corporations 1.42(d) 1.42(d) 0060 Non- Annex Annex financial V.Part V.Part corporations 1.42(e) 1.42(e) 0070 Loans and Annex Annex advances V.Part 1.32, V.Part 1.32, 44(a) 44(a)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 93/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0080 Central Annex Annex banks V.Part V.Part
1.42(a) 1.42(a) 0090 General Annex Annex governments V.Part V.Part
1.42(b) 1.42(b) 0100 Credit Annex Annex institutions V.Part V.Part
1.42(c) 1.42(c) 94/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0110 Other Annex Annex financial V.Part V.Part corporations 1.42(d) 1.42(d) 0120 Non- Annex Annex financial V.Part V.Part corporations 1.42(e) 1.42(e) 0130 Of which: SME Art 1 SME Art 1 Small and 2(a) 2(a) Medium- sized Enterprises
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 95/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0140 Of which: Annex Annex Loans V.Part V.Part collatera 2.86(a), 87, 2.86(a), 87, lised by 234i (a) 234i (a) commercial immovable property 0150 Households Annex Annex V.Part V.Part
1.42(f) 1.42(f) 96/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0160 Of which: Annex Annex Loans V.Part V.Part collatera 2.86(a), 87, 2.86(a), 87, lised by 234i (a) 234i (a) residential immovable property 0170 Of which: Annex Annex Credit for V.Part V.Part consump 2.88(a), 2.88(a), tion 234i (b) 234i (b)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 97/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0180 DEBT Annex Annex INSTRU V.Part V.Part MENTS AT 2.233(a) 2.233(a) COST OR AT AMORTISED COST 0181 Debt Annex Annex securities V.Part 1.31, V.Part 1.31, 44(b) 44(b) 98/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0182 Central Annex Annex banks V.Part V.Part
1.42(a) 1.42(a) 0183 General Annex Annex governments V.Part V.Part
1.42(b) 1.42(b) 0184 Credit Annex Annex institutions V.Part V.Part
1.42(c) 1.42(c)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 99/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0185 Other Annex Annex financial V.Part V.Part corporations 1.42(d) 1.42(d) 0186 Non- Annex Annex financial V.Part V.Part corporations 1.42(e) 1.42(e) 0191 Loans and Annex Annex advances V.Part 1.32, V.Part 1.32, 44(a) 44(a) 100/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0192 Central Annex Annex banks V.Part V.Part
1.42(a) 1.42(a) 0193 General Annex Annex governments V.Part V.Part
1.42(b) 1.42(b) 0194 Credit Annex Annex institutions V.Part V.Part
1.42(c) 1.42(c)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 101/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0195 Other Annex Annex financial V.Part V.Part corporations 1.42(d) 1.42(d) 0196 Non- Annex Annex financial V.Part V.Part corporations 1.42(e) 1.42(e) 0900 Of which: SME Art 1 SME Art 1 Small and 2(a) 2(a) Medium- sized Enterprises 102/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0903 Of which: Annex Annex Loans V.Part V.Part collatera 2.86(a), 87, 2.86(a), 87, lised by 234i (a) 234i (a) commercial immovable property 0197 Households Annex Annex V.Part V.Part
1.42(f) 1.42(f)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 103/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0910 Of which: Annex Annex Loans V.Part V.Part collatera 2.86(a), 87, 2.86(a), 87, lised by 234i (a) 234i (a) residential immovable property 0913 Of which: Annex Annex Credit for V.Part V.Part consump 2.88(a), 2.88(a), tion 234i (b) 234i (b) 104/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0201 DEBT Annex Annex INSTRU V.Part V.Part MENTS AT 2.233(b) 2.233(b) FAIR VALUE THROUGH OTHER COMPRE HENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIR MENT
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 105/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0211 Debt Annex Annex securities V.Part 1.31, V.Part 1.31, 44(b) 44(b) 0212 Central Annex Annex banks V.Part V.Part
1.42(a) 1.42(a) 0213 General Annex Annex governments V.Part V.Part
1.42(b) 1.42(b) 106/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0214 Credit Annex Annex institutions V.Part V.Part
1.42(c) 1.42(c) 0215 Other Annex Annex financial V.Part V.Part corporations 1.42(d) 1.42(d) 0216 Non- Annex Annex financial V.Part V.Part corporations 1.42(e) 1.42(e)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 107/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0221 Loans and Annex Annex advances V.Part 1.32, V.Part 1.32, 44(a) 44(a) 0222 Central Annex Annex banks V.Part V.Part
1.42(a) 1.42(a) 0223 General Annex Annex governments V.Part V.Part
1.42(b) 1.42(b) 108/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0224 Credit Annex Annex institutions V.Part V.Part
1.42(c) 1.42(c) 0225 Other Annex Annex financial V.Part V.Part corporations 1.42(d) 1.42(d) 0226 Non- Annex Annex financial V.Part V.Part corporations 1.42(e) 1.42(e)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 109/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0920 Of which: SME Art 1 SME Art 1 Small and 2(a) 2(a) Medium- sized Enterprises 0923 Of which: Annex Annex Loans V.Part V.Part collatera 2.86(a), 87, 2.86(a), 87, lised by 234i (a) 234i (a) commercial immovable property 110/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0227 Households Annex Annex V.Part V.Part
1.42(f) 1.42(f) 0930 Of which: Annex Annex Loans V.Part V.Part collatera 2.86(a), 87, 2.86(a), 87, lised by 234i (a) 234i (a) residential immovable property
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 111/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0933 Of which: Annex Annex Credit for V.Part V.Part consump 2.88(a), 2.88(a), tion 234i (b) 234i (b) 112/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0231 DEBT Annex Annex INSTRU V.Part V.Part MENTS AT 2.233(c), 2.233(c), STRICT 234 234 LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIR MENT
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 113/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0330 DEBT Annex Annex INSTRU V.Part V.Part MENTS 2.217 2.217 OTHER THAN HELD FOR TRADING OR TRADING 114/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0335 DEBT Annex INSTRU V.Part MENTS 2.220 HELD FOR SALE 0340 Loan CRR CRR commitments Annex I; Annex I;
given Annex V.Part Annex V.Part
1.44(g), 1.44(g), Part 2.112, Part 113 2.102-105, 113, 116
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 115/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0350 Central Annex Annex banks V.Part V.Part
1.42(a) 1.42(a) 0360 General Annex Annex governments V.Part V.Part
1.42(b) 1.42(b) 0370 Credit Annex Annex institutions V.Part V.Part
1.42(c) 1.42(c) 116/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0380 Other Annex Annex financial V.Part V.Part corporations 1.42(d) 1.42(d) 0390 Non- Annex Annex financial V.Part V.Part corporations 1.42(e) 1.42(e) 0400 Households Annex Annex V.Part V.Part
1.42(f) 1.42(f)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 117/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0410 Financial CRR IFRS 4 guarantees Annex I; Annex A;
given Annex V.Part CRR
1.44(f), Part Annex I;
2.112, 114 Annex V.Part
1.44(f), Part
2.102-105, 114, 116 0420 Central Annex Annex banks V.Part V.Part
1.42(a) 1.42(a) 118/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0430 General Annex Annex governments V.Part V.Part
1.42(b) 1.42(b) 0440 Credit Annex Annex institutions V.Part V.Part
1.42(c) 1.42(c) 0450 Other Annex Annex financial V.Part V.Part corporations 1.42(d) 1.42(d)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 119/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0460 Non- Annex Annex financial V.Part V.Part corporations 1.42(e) 1.42(e) 0470 Households Annex Annex V.Part V.Part
1.42(f) 1.42(f) 120/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0480 Other CRR CRR Commit Annex I; Annex I;
ments given Annex V.Part Annex V.Part
1.44(g), 1.44(g), Part 2.112, Part 115 2.102-105, 115, 116 0490 Central Annex Annex banks V.Part V.Part
1.42(a) 1.42(a)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 121/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0500 General Annex Annex governments V.Part V.Part
1.42(b) 1.42(b) 0510 Credit Annex Annex institutions V.Part V.Part
1.42(c) 1.42(c) 0520 Other Annex Annex financial V.Part V.Part corporations 1.42(d) 1.42(d) 122/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0530 Non- Annex Annex financial V.Part V.Part corporations 1.42(e) 1.42(e) 0540 Households Annex Annex V.Part V.Part
1.42(f) 1.42(f)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 123/212 OJ L,
17.10.2025 ENGross carrying amount / Nominal amount Non-performing
Of which:
Instruments Unli
with of which: kely to Past Past significant purchased pay that due > Past Past Past of which: due > Past increase in or are not 90 due > due > due > Credit- 180 due > credit risk Of which: originated of which:
past- days 1 year 2 year 5 year impaired days 7 since initial defaulted credit- impaired due or ≤ = ≤ = 2 ≤ = 5 ≤ = 7 instruments ≤ = 1 years recognition impaired past- 180 years years years (Stage 3) year but not financial due ≤ = days credit- assets 90 days impaired (Stage 2) References References 0060 0070 0080 0090 0101 0102 0106 0107 0109 0110 0121 0900 0122 National National GAAP based GAAP CRR on BAD com IFp Rat Sible Ar (t 3. 4 );7 a Annex An Vn .
ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex An Vn . ex IFRS 9.5.5.3; CRR art IFRS 9.5.5.1; 9.5IF .5R .S 1 3;
IFRS Annex V. V. Part Part Part Part Part Part Part IFRS 178; IFRS
9.Appendix Part 2. 2. 222, 2. 2. 2. 2. 2. 2. 7.35M(b)(i); Annex V. 7.35M(c);
A;
213-2 235-2 222, 222, 222, 222, 222, 222, Annex V. Part Part Annex V.P Annex V.Part 16, 36 235- 235- 235- 235- 235- 235- 2. 237(c) 2.237(b) art 2.215,
2.237(a) 223-2 236 236 236 236 236 236 237(e) 39 CRR Art. 47a Annex Annex Annex Annex Annex Annex
(3); Annex V. V. V. V. V. V. CRR art CRR art Annex V. V. Part Part Part Part Part Part Part 178; 4(95);
Part 2. 2. 222, 2. 2. 2. 2. 2. 2. Annex V. Annex V.P 213-2 235-2 222, 222, 222, 222, 222, 222, Part art 16, 36 235- 235- 235- 235- 235- 235- 2.237(b) 2.237(a) 223-2 236 236 236 236 236 236 39 0550 OFF- Annex Annex BALANCE V.Part V.Part SHEET 2.217 2.217’ EXPOSURES 124/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Performing exposures -Accumulated impairment and provisions
of which:
Instruments
of which: with
of which:
Instruments significant purchased or
of which: without increase in originated Past due > significant credit risk credit- 30 days ≤ increase in credit since initial impaired = 90 days risk since initial recognition financial recognition but not assets References National References National (Stage 1) credit- GAAP based on BAD GAAP compatible IFRS impaired (Stage 2) 0130 0140 0910 0141 0142 0143 IFRS IFRS
9.5.5.3;
Annex V. IFRS 9.5.5.5; 9.5.5.13;
IFRS Annex V. Annex V. Part Part 2. IFRS 7.35M(a); IFRS
7.35M(b)(i);
Part 2. 238 2. 238 222, 235, Annex V. Part 2. 7.35M(c);
Annex V.
237(f) 237(d) Annex V.Part Part 2.
2.215, 237(e) 237(c) Annex V.
Annex V. Annex V. Part Part 2.
Part 2. 238 2. 238 222, 235 0005 Cash balances at central banks and BAD art 13(2); Annex V.Part 2.2, 3 other demand deposits Annex V.Part 2.2, 3 0010 Debt securities Annex V.Part 1.31, Annex V.Part 1.31, 44(b) 44(b) 0020 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0030 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0040 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0050 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 125/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Performing exposures -Accumulated impairment and provisions
of which:
Instruments
of which: with
of which:
Instruments significant purchased or
of which: without increase in originated Past due > significant credit risk credit- 30 days ≤ increase in credit since initial impaired = 90 days risk since initial recognition financial recognition but not assets References National References National (Stage 1) credit- GAAP based on BAD GAAP compatible IFRS impaired (Stage 2) 0130 0140 0910 0141 0142 0143 IFRS IFRS
9.5.5.3;
Annex V. IFRS 9.5.5.5; 9.5.5.13;
IFRS Annex V. Annex V. Part Part 2. IFRS 7.35M(a); IFRS
7.35M(b)(i);
Part 2. 238 2. 238 222, 235, Annex V. Part 2. 7.35M(c);
Annex V.
237(f) 237(d) Annex V.Part Part 2.
2.215, 237(e) 237(c) Annex V.
Annex V. Annex V. Part Part 2.
Part 2. 238 2. 238 222, 235 0060 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0070 Loans and advances Annex V.Part 1.32, Annex V.Part 1.32, 44(a) 44(a) 0080 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0090 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0100 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0110 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 126/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Performing exposures -Accumulated impairment and provisions
of which:
Instruments
of which: with
of which:
Instruments significant purchased or
of which: without increase in originated Past due > significant credit risk credit- 30 days ≤ increase in credit since initial impaired = 90 days risk since initial recognition financial recognition but not assets References National References National (Stage 1) credit- GAAP based on BAD GAAP compatible IFRS impaired (Stage 2) 0130 0140 0910 0141 0142 0143 IFRS IFRS
9.5.5.3;
Annex V. IFRS 9.5.5.5; 9.5.5.13;
IFRS Annex V. Annex V. Part Part 2. IFRS 7.35M(a); IFRS
7.35M(b)(i);
Part 2. 238 2. 238 222, 235, Annex V. Part 2. 7.35M(c);
Annex V.
237(f) 237(d) Annex V.Part Part 2.
2.215, 237(e) 237(c) Annex V.
Annex V. Annex V. Part Part 2.
Part 2. 238 2. 238 222, 235 0120 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0130 Of which: Small and Medium-sized SME Art 1 2(a) SME Art 1 2(a) Enterprises 0140 Of which: Loans collateralised by Annex V.Part 2.86(a), Annex V.Part 2.86(a), commercial immovable property 87, 234i (a) 87, 234i (a) 0150 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0160 Of which: Loans collateralised by Annex V.Part 2.86(a), Annex V.Part 2.86(a), residential immovable property 87, 234i (a) 87, 234i (a)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 127/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Performing exposures -Accumulated impairment and provisions
of which:
Instruments
of which: with
of which:
Instruments significant purchased or
of which: without increase in originated Past due > significant credit risk credit- 30 days ≤ increase in credit since initial impaired = 90 days risk since initial recognition financial recognition but not assets References National References National (Stage 1) credit- GAAP based on BAD GAAP compatible IFRS impaired (Stage 2) 0130 0140 0910 0141 0142 0143 IFRS IFRS
9.5.5.3;
Annex V. IFRS 9.5.5.5; 9.5.5.13;
IFRS Annex V. Annex V. Part Part 2. IFRS 7.35M(a); IFRS
7.35M(b)(i);
Part 2. 238 2. 238 222, 235, Annex V. Part 2. 7.35M(c);
Annex V.
237(f) 237(d) Annex V.Part Part 2.
2.215, 237(e) 237(c) Annex V.
Annex V. Annex V. Part Part 2.
Part 2. 238 2. 238 222, 235 0170 Of which: Credit for consumption Annex V.Part 2.88(a), Annex V.Part 2.88(a), 234i (b) 234i (b) 0180 DEBT INSTRUMENTS AT COST OR Annex V.Part 2.233(a) Annex V.Part 2.233(a) AT AMORTISED COST 0181 Debt securities Annex V.Part 1.31, Annex V.Part 1.31, 44(b) 44(b) 0182 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0183 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0184 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 128/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Performing exposures -Accumulated impairment and provisions
of which:
Instruments
of which: with
of which:
Instruments significant purchased or
of which: without increase in originated Past due > significant credit risk credit- 30 days ≤ increase in credit since initial impaired = 90 days risk since initial recognition financial recognition but not assets References National References National (Stage 1) credit- GAAP based on BAD GAAP compatible IFRS impaired (Stage 2) 0130 0140 0910 0141 0142 0143 IFRS IFRS
9.5.5.3;
Annex V. IFRS 9.5.5.5; 9.5.5.13;
IFRS Annex V. Annex V. Part Part 2. IFRS 7.35M(a); IFRS
7.35M(b)(i);
Part 2. 238 2. 238 222, 235, Annex V. Part 2. 7.35M(c);
Annex V.
237(f) 237(d) Annex V.Part Part 2.
2.215, 237(e) 237(c) Annex V.
Annex V. Annex V. Part Part 2.
Part 2. 238 2. 238 222, 235 0185 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0186 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0191 Loans and advances Annex V.Part 1.32, Annex V.Part 1.32, 44(a) 44(a) 0192 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0193 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0194 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 129/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Performing exposures -Accumulated impairment and provisions
of which:
Instruments
of which: with
of which:
Instruments significant purchased or
of which: without increase in originated Past due > significant credit risk credit- 30 days ≤ increase in credit since initial impaired = 90 days risk since initial recognition financial recognition but not assets References National References National (Stage 1) credit- GAAP based on BAD GAAP compatible IFRS impaired (Stage 2) 0130 0140 0910 0141 0142 0143 IFRS IFRS
9.5.5.3;
Annex V. IFRS 9.5.5.5; 9.5.5.13;
IFRS Annex V. Annex V. Part Part 2. IFRS 7.35M(a); IFRS
7.35M(b)(i);
Part 2. 238 2. 238 222, 235, Annex V. Part 2. 7.35M(c);
Annex V.
237(f) 237(d) Annex V.Part Part 2.
2.215, 237(e) 237(c) Annex V.
Annex V. Annex V. Part Part 2.
Part 2. 238 2. 238 222, 235 0195 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0196 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0900 Of which: Small and Medium-sized SME Art 1 2(a) SME Art 1 2(a) Enterprises 0903 Of which: Loans collateralised by Annex V.Part 2.86(a), Annex V.Part 2.86(a), commercial immovable property 87, 234i (a) 87, 234i (a) 0197 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 130/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Performing exposures -Accumulated impairment and provisions
of which:
Instruments
of which: with
of which:
Instruments significant purchased or
of which: without increase in originated Past due > significant credit risk credit- 30 days ≤ increase in credit since initial impaired = 90 days risk since initial recognition financial recognition but not assets References National References National (Stage 1) credit- GAAP based on BAD GAAP compatible IFRS impaired (Stage 2) 0130 0140 0910 0141 0142 0143 IFRS IFRS
9.5.5.3;
Annex V. IFRS 9.5.5.5; 9.5.5.13;
IFRS Annex V. Annex V. Part Part 2. IFRS 7.35M(a); IFRS
7.35M(b)(i);
Part 2. 238 2. 238 222, 235, Annex V. Part 2. 7.35M(c);
Annex V.
237(f) 237(d) Annex V.Part Part 2.
2.215, 237(e) 237(c) Annex V.
Annex V. Annex V. Part Part 2.
Part 2. 238 2. 238 222, 235 0910 Of which: Loans collateralised by Annex V.Part 2.86(a), Annex V.Part 2.86(a), residential immovable property 87, 234i (a) 87, 234i (a) 0913 Of which: Credit for consumption Annex V.Part 2.88(a), Annex V.Part 2.88(a), 234i (b) 234i (b) 0201 DEBT INSTRUMENTS AT FAIR Annex V.Part 2.233(b) Annex V.Part 2.233(b) VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT 0211 Debt securities Annex V.Part 1.31, Annex V.Part 1.31, 44(b) 44(b) 0212 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 131/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Performing exposures -Accumulated impairment and provisions
of which:
Instruments
of which: with
of which:
Instruments significant purchased or
of which: without increase in originated Past due > significant credit risk credit- 30 days ≤ increase in credit since initial impaired = 90 days risk since initial recognition financial recognition but not assets References National References National (Stage 1) credit- GAAP based on BAD GAAP compatible IFRS impaired (Stage 2) 0130 0140 0910 0141 0142 0143 IFRS IFRS
9.5.5.3;
Annex V. IFRS 9.5.5.5; 9.5.5.13;
IFRS Annex V. Annex V. Part Part 2. IFRS 7.35M(a); IFRS
7.35M(b)(i);
Part 2. 238 2. 238 222, 235, Annex V. Part 2. 7.35M(c);
Annex V.
237(f) 237(d) Annex V.Part Part 2.
2.215, 237(e) 237(c) Annex V.
Annex V. Annex V. Part Part 2.
Part 2. 238 2. 238 222, 235 0213 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0214 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0215 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0216 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0221 Loans and advances Annex V.Part 1.32, Annex V.Part 1.32, 44(a) 44(a) 0222 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 132/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Performing exposures -Accumulated impairment and provisions
of which:
Instruments
of which: with
of which:
Instruments significant purchased or
of which: without increase in originated Past due > significant credit risk credit- 30 days ≤ increase in credit since initial impaired = 90 days risk since initial recognition financial recognition but not assets References National References National (Stage 1) credit- GAAP based on BAD GAAP compatible IFRS impaired (Stage 2) 0130 0140 0910 0141 0142 0143 IFRS IFRS
9.5.5.3;
Annex V. IFRS 9.5.5.5; 9.5.5.13;
IFRS Annex V. Annex V. Part Part 2. IFRS 7.35M(a); IFRS
7.35M(b)(i);
Part 2. 238 2. 238 222, 235, Annex V. Part 2. 7.35M(c);
Annex V.
237(f) 237(d) Annex V.Part Part 2.
2.215, 237(e) 237(c) Annex V.
Annex V. Annex V. Part Part 2.
Part 2. 238 2. 238 222, 235 0223 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0224 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0225 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0226 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0920 Of which: Small and Medium-sized SME Art 1 2(a) SME Art 1 2(a) Enterprises 0923 Of which: Loans collateralised by Annex V.Part 2.86(a), Annex V.Part 2.86(a), commercial immovable property 87, 234i (a) 87, 234i (a)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 133/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Performing exposures -Accumulated impairment and provisions
of which:
Instruments
of which: with
of which:
Instruments significant purchased or
of which: without increase in originated Past due > significant credit risk credit- 30 days ≤ increase in credit since initial impaired = 90 days risk since initial recognition financial recognition but not assets References National References National (Stage 1) credit- GAAP based on BAD GAAP compatible IFRS impaired (Stage 2) 0130 0140 0910 0141 0142 0143 IFRS IFRS
9.5.5.3;
Annex V. IFRS 9.5.5.5; 9.5.5.13;
IFRS Annex V. Annex V. Part Part 2. IFRS 7.35M(a); IFRS
7.35M(b)(i);
Part 2. 238 2. 238 222, 235, Annex V. Part 2. 7.35M(c);
Annex V.
237(f) 237(d) Annex V.Part Part 2.
2.215, 237(e) 237(c) Annex V.
Annex V. Annex V. Part Part 2.
Part 2. 238 2. 238 222, 235 0227 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0930 Of which: Loans collateralised by Annex V.Part 2.86(a), Annex V.Part 2.86(a), residential immovable property 87, 234i (a) 87, 234i (a) 0933 Of which: Credit for consumption Annex V.Part 2.88(a), Annex V.Part 2.88(a), 234i (b) 234i (b) 0231 DEBT INSTRUMENTS AT STRICT Annex V.Part 2.233(c), Annex V.Part 2.233(c), LOCOM, OR FAIR VALUE 234 234 THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT 134/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Performing exposures -Accumulated impairment and provisions
of which:
Instruments
of which: with
of which:
Instruments significant purchased or
of which: without increase in originated Past due > significant credit risk credit- 30 days ≤ increase in credit since initial impaired = 90 days risk since initial recognition financial recognition but not assets References National References National (Stage 1) credit- GAAP based on BAD GAAP compatible IFRS impaired (Stage 2) 0130 0140 0910 0141 0142 0143 IFRS IFRS
9.5.5.3;
Annex V. IFRS 9.5.5.5; 9.5.5.13;
IFRS Annex V. Annex V. Part Part 2. IFRS 7.35M(a); IFRS
7.35M(b)(i);
Part 2. 238 2. 238 222, 235, Annex V. Part 2. 7.35M(c);
Annex V.
237(f) 237(d) Annex V.Part Part 2.
2.215, 237(e) 237(c) Annex V.
Annex V. Annex V. Part Part 2.
Part 2. 238 2. 238 222, 235 0330 DEBT INSTRUMENTS OTHER THAN Annex V.Part 2.217 Annex V.Part 2.217 HELD FOR TRADING OR TRADING 0335 DEBT INSTRUMENTS HELD FOR Annex V.Part 2.220 SALE 0340 Loan commitments given CRR Annex I; CRR Annex I;
Annex V.Part 1.44(g), Annex V.Part 1.44(g), Part 2.112, 113 Part 2.102-105, 113, 116 0350 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0360 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 135/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Performing exposures -Accumulated impairment and provisions
of which:
Instruments
of which: with
of which:
Instruments significant purchased or
of which: without increase in originated Past due > significant credit risk credit- 30 days ≤ increase in credit since initial impaired = 90 days risk since initial recognition financial recognition but not assets References National References National (Stage 1) credit- GAAP based on BAD GAAP compatible IFRS impaired (Stage 2) 0130 0140 0910 0141 0142 0143 IFRS IFRS
9.5.5.3;
Annex V. IFRS 9.5.5.5; 9.5.5.13;
IFRS Annex V. Annex V. Part Part 2. IFRS 7.35M(a); IFRS
7.35M(b)(i);
Part 2. 238 2. 238 222, 235, Annex V. Part 2. 7.35M(c);
Annex V.
237(f) 237(d) Annex V.Part Part 2.
2.215, 237(e) 237(c) Annex V.
Annex V. Annex V. Part Part 2.
Part 2. 238 2. 238 222, 235 0370 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0380 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0390 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0400 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0410 Financial guarantees given CRR Annex I; IFRS 4 Annex A; CRR Annex V.Part 1.44(f), Annex I; Annex V.Part Part 2.112, 114 1.44(f), Part
2.102-105, 114, 116 136/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Performing exposures -Accumulated impairment and provisions
of which:
Instruments
of which: with
of which:
Instruments significant purchased or
of which: without increase in originated Past due > significant credit risk credit- 30 days ≤ increase in credit since initial impaired = 90 days risk since initial recognition financial recognition but not assets References National References National (Stage 1) credit- GAAP based on BAD GAAP compatible IFRS impaired (Stage 2) 0130 0140 0910 0141 0142 0143 IFRS IFRS
9.5.5.3;
Annex V. IFRS 9.5.5.5; 9.5.5.13;
IFRS Annex V. Annex V. Part Part 2. IFRS 7.35M(a); IFRS
7.35M(b)(i);
Part 2. 238 2. 238 222, 235, Annex V. Part 2. 7.35M(c);
Annex V.
237(f) 237(d) Annex V.Part Part 2.
2.215, 237(e) 237(c) Annex V.
Annex V. Annex V. Part Part 2.
Part 2. 238 2. 238 222, 235 0420 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0430 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0440 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0450 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0460 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0470 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 137/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Performing exposures -Accumulated impairment and provisions
of which:
Instruments
of which: with
of which:
Instruments significant purchased or
of which: without increase in originated Past due > significant credit risk credit- 30 days ≤ increase in credit since initial impaired = 90 days risk since initial recognition financial recognition but not assets References National References National (Stage 1) credit- GAAP based on BAD GAAP compatible IFRS impaired (Stage 2) 0130 0140 0910 0141 0142 0143 IFRS IFRS
9.5.5.3;
Annex V. IFRS 9.5.5.5; 9.5.5.13;
IFRS Annex V. Annex V. Part Part 2. IFRS 7.35M(a); IFRS
7.35M(b)(i);
Part 2. 238 2. 238 222, 235, Annex V. Part 2. 7.35M(c);
Annex V.
237(f) 237(d) Annex V.Part Part 2.
2.215, 237(e) 237(c) Annex V.
Annex V. Annex V. Part Part 2.
Part 2. 238 2. 238 222, 235 0480 Other Commitments given CRR Annex I; CRR Annex I;
Annex V.Part 1.44(g), Annex V.Part 1.44(g), Part 2.112, 115 Part 2.102-105, 115, 116 0490 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0500 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0510 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0520 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 138/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Performing exposures -Accumulated impairment and provisions
of which:
Instruments
of which: with
of which:
Instruments significant purchased or
of which: without increase in originated Past due > significant credit risk credit- 30 days ≤ increase in credit since initial impaired = 90 days risk since initial recognition financial recognition but not assets References National References National (Stage 1) credit- GAAP based on BAD GAAP compatible IFRS impaired (Stage 2) 0130 0140 0910 0141 0142 0143 IFRS IFRS
9.5.5.3;
Annex V. IFRS 9.5.5.5; 9.5.5.13;
IFRS Annex V. Annex V. Part Part 2. IFRS 7.35M(a); IFRS
7.35M(b)(i);
Part 2. 238 2. 238 222, 235, Annex V. Part 2. 7.35M(c);
Annex V.
237(f) 237(d) Annex V.Part Part 2.
2.215, 237(e) 237(c) Annex V.
Annex V. Annex V. Part Part 2.
Part 2. 238 2. 238 222, 235 0530 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0540 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0550 OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217 Annex V.Part 2.217’
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 139/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments
with of which:
Unlikely
significant Of which: purchased to pay Past due Past due Past due Past due Past due increase in Credit- or that are > 90 > 180 > 1 year > 2 year > 5 year Past due credit risk impaired originated not past- days ≤ = days ≤ = ≤ = 2 ≤ = 5 ≤ = 7 > 7 years since initial instru credit- due or 180 1 year year year years recognition ments impaired past-due ≤ days but not (Stage 3) financial = 90 days credit- assets References References impaired National GAAP National GAAP (Stage 2) based on BAD compatible IFRS 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS IFRS
9.5.5.1;
9.5.5.3; 9.5.5.13;
Annex Annex Annex Annex Annex Annex V. IFRS Annex Annex V. IFRS IFRS V. Part V. Part V. Part V. Part V. Part Part 2. 9.Appen V. Part Part 2. 7.35M(b)(i); 7.35M(c);
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236, dix A;
2. 238 236, 238 Annex V. Annex V.P 238 238 238 238 238 238 Annex V.P Part 2. art 2.215, art 237(c) 237(e)
2.237(a) Annex Annex Annex Annex Annex Annex V.
Annex Annex V.
V. Part V. Part V. Part V. Part V. Part Part 2.
V. Part Part 2.
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236,
2. 238 236, 238 238 238 238 238 238 238 0005 Cash balances at BAD art 13(2); Annex V.Part 2.2, central banks and Annex V.Part 2.2, 3 other demand 3 deposits 0010 Debt securities Annex V.Part Annex V.Part
1.31, 44(b) 1.31, 44(b) 0020 Central banks Annex V.Part Annex V.Part
1.42(a) 1.42(a) 0030 General Annex V.Part Annex V.Part governments 1.42(b) 1.42(b) 0040 Credit institutions Annex V.Part Annex V.Part
1.42(c) 1.42(c) 140/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments
with of which:
Unlikely
significant Of which: purchased to pay Past due Past due Past due Past due Past due increase in Credit- or that are > 90 > 180 > 1 year > 2 year > 5 year Past due credit risk impaired originated not past- days ≤ = days ≤ = ≤ = 2 ≤ = 5 ≤ = 7 > 7 years since initial instru credit- due or 180 1 year year year years recognition ments impaired past-due ≤ days but not (Stage 3) financial = 90 days credit- assets References References impaired National GAAP National GAAP (Stage 2) based on BAD compatible IFRS 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS IFRS
9.5.5.1;
9.5.5.3; 9.5.5.13;
Annex Annex Annex Annex Annex Annex V. IFRS Annex Annex V. IFRS IFRS V. Part V. Part V. Part V. Part V. Part Part 2. 9.Appen V. Part Part 2. 7.35M(b)(i); 7.35M(c);
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236, dix A;
2. 238 236, 238 Annex V. Annex V.P 238 238 238 238 238 238 Annex V.P Part 2. art 2.215, art 237(c) 237(e)
2.237(a) Annex Annex Annex Annex Annex Annex V.
Annex Annex V.
V. Part V. Part V. Part V. Part V. Part Part 2.
V. Part Part 2.
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236,
2. 238 236, 238 238 238 238 238 238 238 0050 Other financial Annex V.Part Annex V.Part corporations 1.42(d) 1.42(d) 0060 Non-financial Annex V.Part Annex V.Part corporations 1.42(e) 1.42(e) 0070 Loans and advances Annex V.Part Annex V.Part
1.32, 44(a) 1.32, 44(a) 0080 Central banks Annex V.Part Annex V.Part
1.42(a) 1.42(a) 0090 General Annex V.Part Annex V.Part governments 1.42(b) 1.42(b) 0100 Credit institutions Annex V.Part Annex V.Part
1.42(c) 1.42(c)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 141/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments
with of which:
Unlikely
significant Of which: purchased to pay Past due Past due Past due Past due Past due increase in Credit- or that are > 90 > 180 > 1 year > 2 year > 5 year Past due credit risk impaired originated not past- days ≤ = days ≤ = ≤ = 2 ≤ = 5 ≤ = 7 > 7 years since initial instru credit- due or 180 1 year year year years recognition ments impaired past-due ≤ days but not (Stage 3) financial = 90 days credit- assets References References impaired National GAAP National GAAP (Stage 2) based on BAD compatible IFRS 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS IFRS
9.5.5.1;
9.5.5.3; 9.5.5.13;
Annex Annex Annex Annex Annex Annex V. IFRS Annex Annex V. IFRS IFRS V. Part V. Part V. Part V. Part V. Part Part 2. 9.Appen V. Part Part 2. 7.35M(b)(i); 7.35M(c);
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236, dix A;
2. 238 236, 238 Annex V. Annex V.P 238 238 238 238 238 238 Annex V.P Part 2. art 2.215, art 237(c) 237(e)
2.237(a) Annex Annex Annex Annex Annex Annex V.
Annex Annex V.
V. Part V. Part V. Part V. Part V. Part Part 2.
V. Part Part 2.
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236,
2. 238 236, 238 238 238 238 238 238 238 0110 Other financial Annex V.Part Annex V.Part corporations 1.42(d) 1.42(d) 0120 Non-financial Annex V.Part Annex V.Part corporations 1.42(e) 1.42(e) 0130 Of which: Small SME Art 1 2(a) SME Art 1 2(a) and Medium-sized Enterprises 142/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments
with of which:
Unlikely
significant Of which: purchased to pay Past due Past due Past due Past due Past due increase in Credit- or that are > 90 > 180 > 1 year > 2 year > 5 year Past due credit risk impaired originated not past- days ≤ = days ≤ = ≤ = 2 ≤ = 5 ≤ = 7 > 7 years since initial instru credit- due or 180 1 year year year years recognition ments impaired past-due ≤ days but not (Stage 3) financial = 90 days credit- assets References References impaired National GAAP National GAAP (Stage 2) based on BAD compatible IFRS 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS IFRS
9.5.5.1;
9.5.5.3; 9.5.5.13;
Annex Annex Annex Annex Annex Annex V. IFRS Annex Annex V. IFRS IFRS V. Part V. Part V. Part V. Part V. Part Part 2. 9.Appen V. Part Part 2. 7.35M(b)(i); 7.35M(c);
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236, dix A;
2. 238 236, 238 Annex V. Annex V.P 238 238 238 238 238 238 Annex V.P Part 2. art 2.215, art 237(c) 237(e)
2.237(a) Annex Annex Annex Annex Annex Annex V.
Annex Annex V.
V. Part V. Part V. Part V. Part V. Part Part 2.
V. Part Part 2.
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236,
2. 238 236, 238 238 238 238 238 238 238 0140 Of which: Loans Annex V.Part Annex V.Part collateralised by 2.86(a), 87, 234i 2.86(a), 87, 234i commercial (a) (a) immovable property 0150 Households Annex V.Part Annex V.Part
1.42(f) 1.42(f) 0160 Of which: Loans Annex V.Part Annex V.Part collateralised by 2.86(a), 87, 234i 2.86(a), 87, 234i residential (a) (a) immovable property
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 143/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments
with of which:
Unlikely
significant Of which: purchased to pay Past due Past due Past due Past due Past due increase in Credit- or that are > 90 > 180 > 1 year > 2 year > 5 year Past due credit risk impaired originated not past- days ≤ = days ≤ = ≤ = 2 ≤ = 5 ≤ = 7 > 7 years since initial instru credit- due or 180 1 year year year years recognition ments impaired past-due ≤ days but not (Stage 3) financial = 90 days credit- assets References References impaired National GAAP National GAAP (Stage 2) based on BAD compatible IFRS 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS IFRS
9.5.5.1;
9.5.5.3; 9.5.5.13;
Annex Annex Annex Annex Annex Annex V. IFRS Annex Annex V. IFRS IFRS V. Part V. Part V. Part V. Part V. Part Part 2. 9.Appen V. Part Part 2. 7.35M(b)(i); 7.35M(c);
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236, dix A;
2. 238 236, 238 Annex V. Annex V.P 238 238 238 238 238 238 Annex V.P Part 2. art 2.215, art 237(c) 237(e)
2.237(a) Annex Annex Annex Annex Annex Annex V.
Annex Annex V.
V. Part V. Part V. Part V. Part V. Part Part 2.
V. Part Part 2.
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236,
2. 238 236, 238 238 238 238 238 238 238 0170 Of which: Credit Annex V.Part Annex V.Part for consumption 2.88(a), 234i (b) 2.88(a), 234i (b) 0180 DEBT Annex V.Part Annex V.Part INSTRUMENTS AT 2.233(a) 2.233(a) COST OR AT AMORTISED COST 0181 Debt securities Annex V.Part Annex V.Part
1.31, 44(b) 1.31, 44(b) 0182 Central banks Annex V.Part Annex V.Part
1.42(a) 1.42(a) 144/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments
with of which:
Unlikely
significant Of which: purchased to pay Past due Past due Past due Past due Past due increase in Credit- or that are > 90 > 180 > 1 year > 2 year > 5 year Past due credit risk impaired originated not past- days ≤ = days ≤ = ≤ = 2 ≤ = 5 ≤ = 7 > 7 years since initial instru credit- due or 180 1 year year year years recognition ments impaired past-due ≤ days but not (Stage 3) financial = 90 days credit- assets References References impaired National GAAP National GAAP (Stage 2) based on BAD compatible IFRS 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS IFRS
9.5.5.1;
9.5.5.3; 9.5.5.13;
Annex Annex Annex Annex Annex Annex V. IFRS Annex Annex V. IFRS IFRS V. Part V. Part V. Part V. Part V. Part Part 2. 9.Appen V. Part Part 2. 7.35M(b)(i); 7.35M(c);
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236, dix A;
2. 238 236, 238 Annex V. Annex V.P 238 238 238 238 238 238 Annex V.P Part 2. art 2.215, art 237(c) 237(e)
2.237(a) Annex Annex Annex Annex Annex Annex V.
Annex Annex V.
V. Part V. Part V. Part V. Part V. Part Part 2.
V. Part Part 2.
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236,
2. 238 236, 238 238 238 238 238 238 238 0183 General Annex V.Part Annex V.Part governments 1.42(b) 1.42(b) 0184 Credit institutions Annex V.Part Annex V.Part
1.42(c) 1.42(c) 0185 Other financial Annex V.Part Annex V.Part corporations 1.42(d) 1.42(d) 0186 Non-financial Annex V.Part Annex V.Part corporations 1.42(e) 1.42(e) 0191 Loans and advances Annex V.Part Annex V.Part
1.32, 44(a) 1.32, 44(a) 0192 Central banks Annex V.Part Annex V.Part
1.42(a) 1.42(a)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 145/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments
with of which:
Unlikely
significant Of which: purchased to pay Past due Past due Past due Past due Past due increase in Credit- or that are > 90 > 180 > 1 year > 2 year > 5 year Past due credit risk impaired originated not past- days ≤ = days ≤ = ≤ = 2 ≤ = 5 ≤ = 7 > 7 years since initial instru credit- due or 180 1 year year year years recognition ments impaired past-due ≤ days but not (Stage 3) financial = 90 days credit- assets References References impaired National GAAP National GAAP (Stage 2) based on BAD compatible IFRS 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS IFRS
9.5.5.1;
9.5.5.3; 9.5.5.13;
Annex Annex Annex Annex Annex Annex V. IFRS Annex Annex V. IFRS IFRS V. Part V. Part V. Part V. Part V. Part Part 2. 9.Appen V. Part Part 2. 7.35M(b)(i); 7.35M(c);
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236, dix A;
2. 238 236, 238 Annex V. Annex V.P 238 238 238 238 238 238 Annex V.P Part 2. art 2.215, art 237(c) 237(e)
2.237(a) Annex Annex Annex Annex Annex Annex V.
Annex Annex V.
V. Part V. Part V. Part V. Part V. Part Part 2.
V. Part Part 2.
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236,
2. 238 236, 238 238 238 238 238 238 238 0193 General Annex V.Part Annex V.Part governments 1.42(b) 1.42(b) 0194 Credit institutions Annex V.Part Annex V.Part
1.42(c) 1.42(c) 0195 Other financial Annex V.Part Annex V.Part corporations 1.42(d) 1.42(d) 0196 Non-financial Annex V.Part Annex V.Part corporations 1.42(e) 1.42(e) 0900 Of which: Small SME Art 1 2(a) SME Art 1 2(a) and Medium-sized Enterprises 146/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments
with of which:
Unlikely
significant Of which: purchased to pay Past due Past due Past due Past due Past due increase in Credit- or that are > 90 > 180 > 1 year > 2 year > 5 year Past due credit risk impaired originated not past- days ≤ = days ≤ = ≤ = 2 ≤ = 5 ≤ = 7 > 7 years since initial instru credit- due or 180 1 year year year years recognition ments impaired past-due ≤ days but not (Stage 3) financial = 90 days credit- assets References References impaired National GAAP National GAAP (Stage 2) based on BAD compatible IFRS 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS IFRS
9.5.5.1;
9.5.5.3; 9.5.5.13;
Annex Annex Annex Annex Annex Annex V. IFRS Annex Annex V. IFRS IFRS V. Part V. Part V. Part V. Part V. Part Part 2. 9.Appen V. Part Part 2. 7.35M(b)(i); 7.35M(c);
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236, dix A;
2. 238 236, 238 Annex V. Annex V.P 238 238 238 238 238 238 Annex V.P Part 2. art 2.215, art 237(c) 237(e)
2.237(a) Annex Annex Annex Annex Annex Annex V.
Annex Annex V.
V. Part V. Part V. Part V. Part V. Part Part 2.
V. Part Part 2.
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236,
2. 238 236, 238 238 238 238 238 238 238 0903 Of which: Loans Annex V.Part Annex V.Part collateralised by 2.86(a), 87, 234i 2.86(a), 87, 234i commercial (a) (a) immovable property 0197 Households Annex V.Part Annex V.Part
1.42(f) 1.42(f) 0910 Of which: Loans Annex V.Part Annex V.Part collateralised by 2.86(a), 87, 234i 2.86(a), 87, 234i residential (a) (a) immovable property
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 147/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments
with of which:
Unlikely
significant Of which: purchased to pay Past due Past due Past due Past due Past due increase in Credit- or that are > 90 > 180 > 1 year > 2 year > 5 year Past due credit risk impaired originated not past- days ≤ = days ≤ = ≤ = 2 ≤ = 5 ≤ = 7 > 7 years since initial instru credit- due or 180 1 year year year years recognition ments impaired past-due ≤ days but not (Stage 3) financial = 90 days credit- assets References References impaired National GAAP National GAAP (Stage 2) based on BAD compatible IFRS 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS IFRS
9.5.5.1;
9.5.5.3; 9.5.5.13;
Annex Annex Annex Annex Annex Annex V. IFRS Annex Annex V. IFRS IFRS V. Part V. Part V. Part V. Part V. Part Part 2. 9.Appen V. Part Part 2. 7.35M(b)(i); 7.35M(c);
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236, dix A;
2. 238 236, 238 Annex V. Annex V.P 238 238 238 238 238 238 Annex V.P Part 2. art 2.215, art 237(c) 237(e)
2.237(a) Annex Annex Annex Annex Annex Annex V.
Annex Annex V.
V. Part V. Part V. Part V. Part V. Part Part 2.
V. Part Part 2.
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236,
2. 238 236, 238 238 238 238 238 238 238 0913 Of which: Credit Annex V.Part Annex V.Part for consumption 2.88(a), 234i (b) 2.88(a), 234i (b) 0201 DEBT Annex V.Part Annex V.Part INSTRUMENTS AT 2.233(b) 2.233(b) FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT 0211 Debt securities Annex V.Part Annex V.Part
1.31, 44(b) 1.31, 44(b) 148/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments
with of which:
Unlikely
significant Of which: purchased to pay Past due Past due Past due Past due Past due increase in Credit- or that are > 90 > 180 > 1 year > 2 year > 5 year Past due credit risk impaired originated not past- days ≤ = days ≤ = ≤ = 2 ≤ = 5 ≤ = 7 > 7 years since initial instru credit- due or 180 1 year year year years recognition ments impaired past-due ≤ days but not (Stage 3) financial = 90 days credit- assets References References impaired National GAAP National GAAP (Stage 2) based on BAD compatible IFRS 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS IFRS
9.5.5.1;
9.5.5.3; 9.5.5.13;
Annex Annex Annex Annex Annex Annex V. IFRS Annex Annex V. IFRS IFRS V. Part V. Part V. Part V. Part V. Part Part 2. 9.Appen V. Part Part 2. 7.35M(b)(i); 7.35M(c);
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236, dix A;
2. 238 236, 238 Annex V. Annex V.P 238 238 238 238 238 238 Annex V.P Part 2. art 2.215, art 237(c) 237(e)
2.237(a) Annex Annex Annex Annex Annex Annex V.
Annex Annex V.
V. Part V. Part V. Part V. Part V. Part Part 2.
V. Part Part 2.
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236,
2. 238 236, 238 238 238 238 238 238 238 0212 Central banks Annex V.Part Annex V.Part
1.42(a) 1.42(a) 0213 General Annex V.Part Annex V.Part governments 1.42(b) 1.42(b) 0214 Credit institutions Annex V.Part Annex V.Part
1.42(c) 1.42(c) 0215 Other financial Annex V.Part Annex V.Part corporations 1.42(d) 1.42(d) 0216 Non-financial Annex V.Part Annex V.Part corporations 1.42(e) 1.42(e) 0221 Loans and advances Annex V.Part Annex V.Part
1.32, 44(a) 1.32, 44(a)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 149/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments
with of which:
Unlikely
significant Of which: purchased to pay Past due Past due Past due Past due Past due increase in Credit- or that are > 90 > 180 > 1 year > 2 year > 5 year Past due credit risk impaired originated not past- days ≤ = days ≤ = ≤ = 2 ≤ = 5 ≤ = 7 > 7 years since initial instru credit- due or 180 1 year year year years recognition ments impaired past-due ≤ days but not (Stage 3) financial = 90 days credit- assets References References impaired National GAAP National GAAP (Stage 2) based on BAD compatible IFRS 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS IFRS
9.5.5.1;
9.5.5.3; 9.5.5.13;
Annex Annex Annex Annex Annex Annex V. IFRS Annex Annex V. IFRS IFRS V. Part V. Part V. Part V. Part V. Part Part 2. 9.Appen V. Part Part 2. 7.35M(b)(i); 7.35M(c);
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236, dix A;
2. 238 236, 238 Annex V. Annex V.P 238 238 238 238 238 238 Annex V.P Part 2. art 2.215, art 237(c) 237(e)
2.237(a) Annex Annex Annex Annex Annex Annex V.
Annex Annex V.
V. Part V. Part V. Part V. Part V. Part Part 2.
V. Part Part 2.
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236,
2. 238 236, 238 238 238 238 238 238 238 0222 Central banks Annex V.Part Annex V.Part
1.42(a) 1.42(a) 0223 General Annex V.Part Annex V.Part governments 1.42(b) 1.42(b) 0224 Credit institutions Annex V.Part Annex V.Part
1.42(c) 1.42(c) 0225 Other financial Annex V.Part Annex V.Part corporations 1.42(d) 1.42(d) 0226 Non-financial Annex V.Part Annex V.Part corporations 1.42(e) 1.42(e) 150/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments
with of which:
Unlikely
significant Of which: purchased to pay Past due Past due Past due Past due Past due increase in Credit- or that are > 90 > 180 > 1 year > 2 year > 5 year Past due credit risk impaired originated not past- days ≤ = days ≤ = ≤ = 2 ≤ = 5 ≤ = 7 > 7 years since initial instru credit- due or 180 1 year year year years recognition ments impaired past-due ≤ days but not (Stage 3) financial = 90 days credit- assets References References impaired National GAAP National GAAP (Stage 2) based on BAD compatible IFRS 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS IFRS
9.5.5.1;
9.5.5.3; 9.5.5.13;
Annex Annex Annex Annex Annex Annex V. IFRS Annex Annex V. IFRS IFRS V. Part V. Part V. Part V. Part V. Part Part 2. 9.Appen V. Part Part 2. 7.35M(b)(i); 7.35M(c);
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236, dix A;
2. 238 236, 238 Annex V. Annex V.P 238 238 238 238 238 238 Annex V.P Part 2. art 2.215, art 237(c) 237(e)
2.237(a) Annex Annex Annex Annex Annex Annex V.
Annex Annex V.
V. Part V. Part V. Part V. Part V. Part Part 2.
V. Part Part 2.
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236,
2. 238 236, 238 238 238 238 238 238 238 0920 Of which: Small SME Art 1 2(a) SME Art 1 2(a) and Medium-sized Enterprises 0923 Of which: Loans Annex V.Part Annex V.Part collateralised by 2.86(a), 87, 234i 2.86(a), 87, 234i commercial (a) (a) immovable property 0227 Households Annex V.Part Annex V.Part
1.42(f) 1.42(f)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 151/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments
with of which:
Unlikely
significant Of which: purchased to pay Past due Past due Past due Past due Past due increase in Credit- or that are > 90 > 180 > 1 year > 2 year > 5 year Past due credit risk impaired originated not past- days ≤ = days ≤ = ≤ = 2 ≤ = 5 ≤ = 7 > 7 years since initial instru credit- due or 180 1 year year year years recognition ments impaired past-due ≤ days but not (Stage 3) financial = 90 days credit- assets References References impaired National GAAP National GAAP (Stage 2) based on BAD compatible IFRS 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS IFRS
9.5.5.1;
9.5.5.3; 9.5.5.13;
Annex Annex Annex Annex Annex Annex V. IFRS Annex Annex V. IFRS IFRS V. Part V. Part V. Part V. Part V. Part Part 2. 9.Appen V. Part Part 2. 7.35M(b)(i); 7.35M(c);
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236, dix A;
2. 238 236, 238 Annex V. Annex V.P 238 238 238 238 238 238 Annex V.P Part 2. art 2.215, art 237(c) 237(e)
2.237(a) Annex Annex Annex Annex Annex Annex V.
Annex Annex V.
V. Part V. Part V. Part V. Part V. Part Part 2.
V. Part Part 2.
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236,
2. 238 236, 238 238 238 238 238 238 238 0930 Of which: Loans Annex V.Part Annex V.Part collateralised by 2.86(a), 87, 234i 2.86(a), 87, 234i residential (a) (a) immovable property 0933 Of which: Credit Annex V.Part Annex V.Part for consumption 2.88(a), 234i (b) 2.88(a), 234i (b) 152/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments
with of which:
Unlikely
significant Of which: purchased to pay Past due Past due Past due Past due Past due increase in Credit- or that are > 90 > 180 > 1 year > 2 year > 5 year Past due credit risk impaired originated not past- days ≤ = days ≤ = ≤ = 2 ≤ = 5 ≤ = 7 > 7 years since initial instru credit- due or 180 1 year year year years recognition ments impaired past-due ≤ days but not (Stage 3) financial = 90 days credit- assets References References impaired National GAAP National GAAP (Stage 2) based on BAD compatible IFRS 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS IFRS
9.5.5.1;
9.5.5.3; 9.5.5.13;
Annex Annex Annex Annex Annex Annex V. IFRS Annex Annex V. IFRS IFRS V. Part V. Part V. Part V. Part V. Part Part 2. 9.Appen V. Part Part 2. 7.35M(b)(i); 7.35M(c);
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236, dix A;
2. 238 236, 238 Annex V. Annex V.P 238 238 238 238 238 238 Annex V.P Part 2. art 2.215, art 237(c) 237(e)
2.237(a) Annex Annex Annex Annex Annex Annex V.
Annex Annex V.
V. Part V. Part V. Part V. Part V. Part Part 2.
V. Part Part 2.
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236,
2. 238 236, 238 238 238 238 238 238 238 0231 DEBT Annex V.Part Annex V.Part INSTRUMENTS AT 2.233(c), 234 2.233(c), 234 STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 153/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments
with of which:
Unlikely
significant Of which: purchased to pay Past due Past due Past due Past due Past due increase in Credit- or that are > 90 > 180 > 1 year > 2 year > 5 year Past due credit risk impaired originated not past- days ≤ = days ≤ = ≤ = 2 ≤ = 5 ≤ = 7 > 7 years since initial instru credit- due or 180 1 year year year years recognition ments impaired past-due ≤ days but not (Stage 3) financial = 90 days credit- assets References References impaired National GAAP National GAAP (Stage 2) based on BAD compatible IFRS 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS IFRS
9.5.5.1;
9.5.5.3; 9.5.5.13;
Annex Annex Annex Annex Annex Annex V. IFRS Annex Annex V. IFRS IFRS V. Part V. Part V. Part V. Part V. Part Part 2. 9.Appen V. Part Part 2. 7.35M(b)(i); 7.35M(c);
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236, dix A;
2. 238 236, 238 Annex V. Annex V.P 238 238 238 238 238 238 Annex V.P Part 2. art 2.215, art 237(c) 237(e)
2.237(a) Annex Annex Annex Annex Annex Annex V.
Annex Annex V.
V. Part V. Part V. Part V. Part V. Part Part 2.
V. Part Part 2.
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236,
2. 238 236, 238 238 238 238 238 238 238 0330 DEBT Annex V.Part Annex V.Part INSTRUMENTS 2.217 2.217 OTHER THAN HELD FOR TRADING OR TRADING 0335 DEBT Annex V.Part INSTRUMENTS 2.220 HELD FOR SALE 0340 Loan commitments CRR Annex I; CRR Annex I;
given Annex V.Part Annex V.Part
1.44(g), Part 1.44(g), Part
2.112, 113 2.102-105, 113, 116 154/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments
with of which:
Unlikely
significant Of which: purchased to pay Past due Past due Past due Past due Past due increase in Credit- or that are > 90 > 180 > 1 year > 2 year > 5 year Past due credit risk impaired originated not past- days ≤ = days ≤ = ≤ = 2 ≤ = 5 ≤ = 7 > 7 years since initial instru credit- due or 180 1 year year year years recognition ments impaired past-due ≤ days but not (Stage 3) financial = 90 days credit- assets References References impaired National GAAP National GAAP (Stage 2) based on BAD compatible IFRS 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS IFRS
9.5.5.1;
9.5.5.3; 9.5.5.13;
Annex Annex Annex Annex Annex Annex V. IFRS Annex Annex V. IFRS IFRS V. Part V. Part V. Part V. Part V. Part Part 2. 9.Appen V. Part Part 2. 7.35M(b)(i); 7.35M(c);
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236, dix A;
2. 238 236, 238 Annex V. Annex V.P 238 238 238 238 238 238 Annex V.P Part 2. art 2.215, art 237(c) 237(e)
2.237(a) Annex Annex Annex Annex Annex Annex V.
Annex Annex V.
V. Part V. Part V. Part V. Part V. Part Part 2.
V. Part Part 2.
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236,
2. 238 236, 238 238 238 238 238 238 238 0350 Central banks Annex V.Part Annex V.Part
1.42(a) 1.42(a) 0360 General Annex V.Part Annex V.Part governments 1.42(b) 1.42(b) 0370 Credit institutions Annex V.Part Annex V.Part
1.42(c) 1.42(c) 0380 Other financial Annex V.Part Annex V.Part corporations 1.42(d) 1.42(d) 0390 Non-financial Annex V.Part Annex V.Part corporations 1.42(e) 1.42(e) 0400 Households Annex V.Part Annex V.Part
1.42(f) 1.42(f)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 155/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments
with of which:
Unlikely
significant Of which: purchased to pay Past due Past due Past due Past due Past due increase in Credit- or that are > 90 > 180 > 1 year > 2 year > 5 year Past due credit risk impaired originated not past- days ≤ = days ≤ = ≤ = 2 ≤ = 5 ≤ = 7 > 7 years since initial instru credit- due or 180 1 year year year years recognition ments impaired past-due ≤ days but not (Stage 3) financial = 90 days credit- assets References References impaired National GAAP National GAAP (Stage 2) based on BAD compatible IFRS 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS IFRS
9.5.5.1;
9.5.5.3; 9.5.5.13;
Annex Annex Annex Annex Annex Annex V. IFRS Annex Annex V. IFRS IFRS V. Part V. Part V. Part V. Part V. Part Part 2. 9.Appen V. Part Part 2. 7.35M(b)(i); 7.35M(c);
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236, dix A;
2. 238 236, 238 Annex V. Annex V.P 238 238 238 238 238 238 Annex V.P Part 2. art 2.215, art 237(c) 237(e)
2.237(a) Annex Annex Annex Annex Annex Annex V.
Annex Annex V.
V. Part V. Part V. Part V. Part V. Part Part 2.
V. Part Part 2.
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236,
2. 238 236, 238 238 238 238 238 238 238 0410 Financial guarantees CRR Annex I; IFRS 4 Annex A; given Annex V.Part CRR Annex I;
1.44(f), Part Annex V.Part
2.112, 114 1.44(f), Part
2.102-105, 114, 116 0420 Central banks Annex V.Part Annex V.Part
1.42(a) 1.42(a) 0430 General Annex V.Part Annex V.Part governments 1.42(b) 1.42(b) 0440 Credit institutions Annex V.Part Annex V.Part
1.42(c) 1.42(c) 0450 Other financial Annex V.Part Annex V.Part corporations 1.42(d) 1.42(d) 156/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments
with of which:
Unlikely
significant Of which: purchased to pay Past due Past due Past due Past due Past due increase in Credit- or that are > 90 > 180 > 1 year > 2 year > 5 year Past due credit risk impaired originated not past- days ≤ = days ≤ = ≤ = 2 ≤ = 5 ≤ = 7 > 7 years since initial instru credit- due or 180 1 year year year years recognition ments impaired past-due ≤ days but not (Stage 3) financial = 90 days credit- assets References References impaired National GAAP National GAAP (Stage 2) based on BAD compatible IFRS 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS IFRS
9.5.5.1;
9.5.5.3; 9.5.5.13;
Annex Annex Annex Annex Annex Annex V. IFRS Annex Annex V. IFRS IFRS V. Part V. Part V. Part V. Part V. Part Part 2. 9.Appen V. Part Part 2. 7.35M(b)(i); 7.35M(c);
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236, dix A;
2. 238 236, 238 Annex V. Annex V.P 238 238 238 238 238 238 Annex V.P Part 2. art 2.215, art 237(c) 237(e)
2.237(a) Annex Annex Annex Annex Annex Annex V.
Annex Annex V.
V. Part V. Part V. Part V. Part V. Part Part 2.
V. Part Part 2.
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236,
2. 238 236, 238 238 238 238 238 238 238 0460 Non-financial Annex V.Part Annex V.Part corporations 1.42(e) 1.42(e) 0470 Households Annex V.Part Annex V.Part
1.42(f) 1.42(f) 0480 Other CRR Annex I; CRR Annex I;
Commitments Annex V.Part Annex V.Part given 1.44(g), Part 1.44(g), Part
2.112, 115 2.102-105, 115, 116 0490 Central banks Annex V.Part Annex V.Part
1.42(a) 1.42(a) 0500 General Annex V.Part Annex V.Part governments 1.42(b) 1.42(b)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 157/212 OJ L,
17.10.2025 ENAccumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments
with of which:
Unlikely
significant Of which: purchased to pay Past due Past due Past due Past due Past due increase in Credit- or that are > 90 > 180 > 1 year > 2 year > 5 year Past due credit risk impaired originated not past- days ≤ = days ≤ = ≤ = 2 ≤ = 5 ≤ = 7 > 7 years since initial instru credit- due or 180 1 year year year years recognition ments impaired past-due ≤ days but not (Stage 3) financial = 90 days credit- assets References References impaired National GAAP National GAAP (Stage 2) based on BAD compatible IFRS 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS IFRS
9.5.5.1;
9.5.5.3; 9.5.5.13;
Annex Annex Annex Annex Annex Annex V. IFRS Annex Annex V. IFRS IFRS V. Part V. Part V. Part V. Part V. Part Part 2. 9.Appen V. Part Part 2. 7.35M(b)(i); 7.35M(c);
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236, dix A;
2. 238 236, 238 Annex V. Annex V.P 238 238 238 238 238 238 Annex V.P Part 2. art 2.215, art 237(c) 237(e)
2.237(a) Annex Annex Annex Annex Annex Annex V.
Annex Annex V.
V. Part V. Part V. Part V. Part V. Part Part 2.
V. Part Part 2.
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236,
2. 238 236, 238 238 238 238 238 238 238 0510 Credit institutions Annex V.Part Annex V.Part
1.42(c) 1.42(c) 0520 Other financial Annex V.Part Annex V.Part corporations 1.42(d) 1.42(d) 0530 Non-financial Annex V.Part Annex V.Part corporations 1.42(e) 1.42(e) 0540 Households Annex V.Part Annex V.Part
1.42(f) 1.42(f) 158/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Of which:
Instruments
with of which:
Unlikely
significant Of which: purchased to pay Past due Past due Past due Past due Past due increase in Credit- or that are > 90 > 180 > 1 year > 2 year > 5 year Past due credit risk impaired originated not past- days ≤ = days ≤ = ≤ = 2 ≤ = 5 ≤ = 7 > 7 years since initial instru credit- due or 180 1 year year year years recognition ments impaired past-due ≤ days but not (Stage 3) financial = 90 days credit- assets References References impaired National GAAP National GAAP (Stage 2) based on BAD compatible IFRS 0150 0160 0170 0180 0191 0192 0196 0197 0950 0951 0952 IFRS IFRS IFRS
9.5.5.1;
9.5.5.3; 9.5.5.13;
Annex Annex Annex Annex Annex Annex V. IFRS Annex Annex V. IFRS IFRS V. Part V. Part V. Part V. Part V. Part Part 2. 9.Appen V. Part Part 2. 7.35M(b)(i); 7.35M(c);
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236, dix A;
2. 238 236, 238 Annex V. Annex V.P 238 238 238 238 238 238 Annex V.P Part 2. art 2.215, art 237(c) 237(e)
2.237(a) Annex Annex Annex Annex Annex Annex V.
Annex Annex V.
V. Part V. Part V. Part V. Part V. Part Part 2.
V. Part Part 2.
2. 236, 2. 236, 2. 236, 2. 236, 2. 236, 236,
2. 238 236, 238 238 238 238 238 238 238 0550 OFF-BALANCE Annex V.Part Annex V.Part SHEET 2.217 2.217’ EXPOSURES
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 159/212 OJ L,
17.10.2025 ENMaximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119 Collateral received and financial guarantees received Collateral Financial Financial Collateral received on guarantees guarantees received on non- received on received on non- References National GAAP References National GAAP performing performing performing performing based on BAD compatible IFRS exposues exposues exposures exposures 0201 0200 0205 0210 Annex V. Part Annex V. Part Annex V. Part 2. Annex V. Part 2.
2. 239 2. 239 239 239 Annex V. Part Annex V. Part Annex V. Part 2. Annex V. Part 2.
2. 239 2. 239 239 239 0005 Cash balances at central banks and other BAD art 13(2); Annex V.Part Annex V.Part 2.2, 3 demand deposits 2.2, 3 0010 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b) 0020 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0030 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0040 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0050 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0060 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0070 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a) 0080 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0090 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0100 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0110 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0120 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) 160/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119 Collateral received and financial guarantees received Collateral Financial Financial Collateral received on guarantees guarantees received on non- received on received on non- References National GAAP References National GAAP performing performing performing performing based on BAD compatible IFRS exposues exposues exposures exposures 0201 0200 0205 0210 Annex V. Part Annex V. Part Annex V. Part 2. Annex V. Part 2.
2. 239 2. 239 239 239 Annex V. Part Annex V. Part Annex V. Part 2. Annex V. Part 2.
2. 239 2. 239 239 239 0140 Of which: Loans collateralised by commercial Annex V.Part 2.86(a), 87, Annex V.Part 2.86(a), 87, immovable property 234i (a) 234i (a) 0150 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0160 Of which: Loans collateralised by residential Annex V.Part 2.86(a), 87, Annex V.Part 2.86(a), 87, immovable property 234i (a) 234i (a) 0170 Of which: Credit for consumption Annex V.Part 2.88(a), 234i Annex V.Part 2.88(a), 234i
(b) (b) 0180 DEBT INSTRUMENTS AT COST OR AT Annex V.Part 2.233(a) Annex V.Part 2.233(a) AMORTISED COST 0181 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b) 0182 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0183 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0184 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0185 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0186 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0191 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a) 0192 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 161/212 OJ L,
17.10.2025 ENMaximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119 Collateral received and financial guarantees received Collateral Financial Financial Collateral received on guarantees guarantees received on non- received on received on non- References National GAAP References National GAAP performing performing performing performing based on BAD compatible IFRS exposues exposues exposures exposures 0201 0200 0205 0210 Annex V. Part Annex V. Part Annex V. Part 2. Annex V. Part 2.
2. 239 2. 239 239 239 Annex V. Part Annex V. Part Annex V. Part 2. Annex V. Part 2.
2. 239 2. 239 239 239 0193 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0194 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0195 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0196 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0900 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) 0903 Of which: Loans collateralised by commercial Annex V.Part 2.86(a), 87, Annex V.Part 2.86(a), 87, immovable property 234i (a) 234i (a) 0197 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0910 Of which: Loans collateralised by residential Annex V.Part 2.86(a), 87, Annex V.Part 2.86(a), 87, immovable property 234i (a) 234i (a) 0913 Of which: Credit for consumption Annex V.Part 2.88(a), 234i Annex V.Part 2.88(a), 234i
(b) (b) 0201 DEBT INSTRUMENTS AT FAIR VALUE Annex V.Part 2.233(b) Annex V.Part 2.233(b) THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT 0211 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b) 0212 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0213 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0214 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 162/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119 Collateral received and financial guarantees received Collateral Financial Financial Collateral received on guarantees guarantees received on non- received on received on non- References National GAAP References National GAAP performing performing performing performing based on BAD compatible IFRS exposues exposues exposures exposures 0201 0200 0205 0210 Annex V. Part Annex V. Part Annex V. Part 2. Annex V. Part 2.
2. 239 2. 239 239 239 Annex V. Part Annex V. Part Annex V. Part 2. Annex V. Part 2.
2. 239 2. 239 239 239 0215 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0216 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0221 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a) 0222 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0223 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0224 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0225 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0226 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0920 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) 0923 Of which: Loans collateralised by commercial Annex V.Part 2.86(a), 87, Annex V.Part 2.86(a), 87, immovable property 234i (a) 234i (a) 0227 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0930 Of which: Loans collateralised by residential Annex V.Part 2.86(a), 87, Annex V.Part 2.86(a), 87, immovable property 234i (a) 234i (a) 0933 Of which: Credit for consumption Annex V.Part 2.88(a), 234i Annex V.Part 2.88(a), 234i
(b) (b)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 163/212 OJ L,
17.10.2025 ENMaximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119 Collateral received and financial guarantees received Collateral Financial Financial Collateral received on guarantees guarantees received on non- received on received on non- References National GAAP References National GAAP performing performing performing performing based on BAD compatible IFRS exposues exposues exposures exposures 0201 0200 0205 0210 Annex V. Part Annex V. Part Annex V. Part 2. Annex V. Part 2.
2. 239 2. 239 239 239 Annex V. Part Annex V. Part Annex V. Part 2. Annex V. Part 2.
2. 239 2. 239 239 239 0231 DEBT INSTRUMENTS AT STRICT LOCOM, Annex V.Part 2.233(c), 234 Annex V.Part 2.233(c), 234 OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT 0330 DEBT INSTRUMENTS OTHER THAN HELD Annex V.Part 2.217 Annex V.Part 2.217 FOR TRADING OR TRADING 0335 DEBT INSTRUMENTS HELD FOR SALE Annex V.Part 2.220 0340 Loan commitments given CRR Annex I; Annex V.Part CRR Annex I; Annex V.Part
1.44(g), Part 2.112, 113 1.44(g), Part 2.102-105, 113, 116 0350 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0360 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0370 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0380 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0390 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0400 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0410 Financial guarantees given CRR Annex I; Annex V.Part IFRS 4 Annex A; CRR
1.44(f), Part 2.112, 114 Annex I; Annex V.Part
1.44(f), Part 2.102-105, 114, 116 0420 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 164/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119 Collateral received and financial guarantees received Collateral Financial Financial Collateral received on guarantees guarantees received on non- received on received on non- References National GAAP References National GAAP performing performing performing performing based on BAD compatible IFRS exposues exposues exposures exposures 0201 0200 0205 0210 Annex V. Part Annex V. Part Annex V. Part 2. Annex V. Part 2.
2. 239 2. 239 239 239 Annex V. Part Annex V. Part Annex V. Part 2. Annex V. Part 2.
2. 239 2. 239 239 239 0430 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0440 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0450 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0460 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0470 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0480 Other Commitments given CRR Annex I; Annex V.Part CRR Annex I; Annex V.Part
1.44(g), Part 2.112, 115 1.44(g), Part 2.102-105, 115, 116 0490 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a) 0500 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b) 0510 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c) 0520 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d) 0530 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e) 0540 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f) 0550 OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217 Annex V.Part 2.217’
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 165/212 OJ L,
17.10.2025 EN‘19. Information forborne exposures Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with Non-performing exposures with forbearance measures forbearance measures Instru
of which: ments Performing Instru of which: with forborne ments with Forbearance modifi exposures modifica of exposures cations Refinan Refinan of which: of which: under tions in non- in their cing cing Defaulted Impaired probation their terms performing terms reclassified and prior to and from non- conditions forbearance condi performing tions Referen References ces National 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 National GAAP ba Bs Aed D on c boG lemA Ip FA a RP ti S A (1rC t ). ,R 4 (R 27 )b ; Annex V. ArC t.R 4R 7 b ArC (t 1.R 4 )R ;7 b CRR ArC t.R 4R 7 b ArC (t 1.R 4 )R ;7 b CRR art 9.I I5F F.R R5S S.1 ; CRR Art. 47b
(1); Art. 47a (7); Annex V. 178;
Annex V. Part 2. Annex V. (1); Annex V. 9.Appen (2), lett. c;
Annex V. Annex V. Part 2. Annex V.
Part 1.34, 256, Part 2. Annex V. Part 2. dix A; Annex V. Part Part Part 2. 256, 259-263 Part Part 2. 118, 259-261 240, Part 2.240, 240, Annex V. 2. 231, 263
2.240, 261 2.264(b) 240-245, 244, 266 244, Part 266 251-258 265-266 265-266 2.264(a) CRR CRR CRR CRR Art. 47b CRR Art. 47b Art. 47b CRR Art. 47b CRR art CRR art
(1), (2); Annex V. Art. 47b CRR Art. 47b
(1); (1); Art. 47a (7); Annex V. (1); 178; 4(95);
Annex V. Part 2. (1); (2), lett. c;
Annex V. Annex V. Annex V. Part 2. Annex V. Annex V. Annex V. Part 1.34, 256, Annex V. Annex V. Part Part Part 2. Part 2. 256, 259-263 Part 2. Part Part Part 2. 118, 259-261 Part 2.240, 2. 231, 263
2.240, 240, 261 240, 2.264(b) 2.264(a) 240-245, 266 266 265-266 265-266 251-255 0005 Cash balances at BAD art Annex central banks and 13(2); V.Part other demand Annex V.Pa 2.2, 3 deposits rt 2.2, 3 0010 Debt securities Annex Annex V.Part V.Part
1.31, 44(b) 1.31, 44(b) 0020 Central banks Annex Annex V.Part V.Part
1.42(a) 1.42(a) 166/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with Non-performing exposures with forbearance measures forbearance measures Instru
of which: ments Performing Instru of which: with forborne ments with Forbearance modifi exposures modifica of exposures cations Refinan Refinan of which: of which: under tions in non- in their cing cing Defaulted Impaired probation their terms performing terms reclassified and prior to and from non- conditions forbearance condi performing tions Referen References ces National 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 National GAAP ba Bs Aed D on c boG lemA Ip FA a RP ti S A (1rC t ). ,R 4 (R 27 )b ; Annex V. ArC t.R 4R 7 b ArC (t 1.R 4 )R ;7 b CRR ArC t.R 4R 7 b ArC (t 1.R 4 )R ;7 b CRR art 9.I I5F F.R R5S S.1 ; CRR Art. 47b
(1); Art. 47a (7); Annex V. 178;
Annex V. Part 2. Annex V. (1); Annex V. 9.Appen (2), lett. c;
Annex V. Annex V. Part 2. Annex V.
Part 1.34, 256, Part 2. Annex V. Part 2. dix A; Annex V. Part Part Part 2. 256, 259-263 Part Part 2. 118, 259-261 240, Part 2.240, 240, Annex V. 2. 231, 263
2.240, 261 2.264(b) 240-245, 244, 266 244, Part 266 251-258 265-266 265-266 2.264(a) CRR CRR CRR CRR Art. 47b CRR Art. 47b Art. 47b CRR Art. 47b CRR art CRR art
(1), (2); Annex V. Art. 47b CRR Art. 47b
(1); (1); Art. 47a (7); Annex V. (1); 178; 4(95);
Annex V. Part 2. (1); (2), lett. c;
Annex V. Annex V. Annex V. Part 2. Annex V. Annex V. Annex V. Part 1.34, 256, Annex V. Annex V. Part Part Part 2. Part 2. 256, 259-263 Part 2. Part Part Part 2. 118, 259-261 Part 2.240, 2. 231, 263
2.240, 240, 261 240, 2.264(b) 2.264(a) 240-245, 266 266 265-266 265-266 251-255 0030 General Annex Annex governments V.Part V.Part
1.42(b) 1.42(b) 0040 Credit institutions Annex Annex V.Part V.Part
1.42(c) 1.42(c) 0050 Other financial Annex Annex corporations V.Part V.Part
1.42(d) 1.42(d)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 167/212 OJ L,
17.10.2025 ENGross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with Non-performing exposures with forbearance measures forbearance measures Instru
of which: ments Performing Instru of which: with forborne ments with Forbearance modifi exposures modifica of exposures cations Refinan Refinan of which: of which: under tions in non- in their cing cing Defaulted Impaired probation their terms performing terms reclassified and prior to and from non- conditions forbearance condi performing tions Referen References ces National 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 National GAAP ba Bs Aed D on c boG lemA Ip FA a RP ti S A (1rC t ). ,R 4 (R 27 )b ; Annex V. ArC t.R 4R 7 b ArC (t 1.R 4 )R ;7 b CRR ArC t.R 4R 7 b ArC (t 1.R 4 )R ;7 b CRR art 9.I I5F F.R R5S S.1 ; CRR Art. 47b
(1); Art. 47a (7); Annex V. 178;
Annex V. Part 2. Annex V. (1); Annex V. 9.Appen (2), lett. c;
Annex V. Annex V. Part 2. Annex V.
Part 1.34, 256, Part 2. Annex V. Part 2. dix A; Annex V. Part Part Part 2. 256, 259-263 Part Part 2. 118, 259-261 240, Part 2.240, 240, Annex V. 2. 231, 263
2.240, 261 2.264(b) 240-245, 244, 266 244, Part 266 251-258 265-266 265-266 2.264(a) CRR CRR CRR CRR Art. 47b CRR Art. 47b Art. 47b CRR Art. 47b CRR art CRR art
(1), (2); Annex V. Art. 47b CRR Art. 47b
(1); (1); Art. 47a (7); Annex V. (1); 178; 4(95);
Annex V. Part 2. (1); (2), lett. c;
Annex V. Annex V. Annex V. Part 2. Annex V. Annex V. Annex V. Part 1.34, 256, Annex V. Annex V. Part Part Part 2. Part 2. 256, 259-263 Part 2. Part Part Part 2. 118, 259-261 Part 2.240, 2. 231, 263
2.240, 240, 261 240, 2.264(b) 2.264(a) 240-245, 266 266 265-266 265-266 251-255 0060 Non-financial Annex Annex corporations V.Part V.Part
1.42(e) 1.42(e) 0070 Loans and advances Annex Annex V.Part V.Part
1.32, 44(a) 1.32, 44(a) 0080 Central banks Annex Annex V.Part V.Part
1.42(a) 1.42(a) 168/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with Non-performing exposures with forbearance measures forbearance measures Instru
of which: ments Performing Instru of which: with forborne ments with Forbearance modifi exposures modifica of exposures cations Refinan Refinan of which: of which: under tions in non- in their cing cing Defaulted Impaired probation their terms performing terms reclassified and prior to and from non- conditions forbearance condi performing tions Referen References ces National 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 National GAAP ba Bs Aed D on c boG lemA Ip FA a RP ti S A (1rC t ). ,R 4 (R 27 )b ; Annex V. ArC t.R 4R 7 b ArC (t 1.R 4 )R ;7 b CRR ArC t.R 4R 7 b ArC (t 1.R 4 )R ;7 b CRR art 9.I I5F F.R R5S S.1 ; CRR Art. 47b
(1); Art. 47a (7); Annex V. 178;
Annex V. Part 2. Annex V. (1); Annex V. 9.Appen (2), lett. c;
Annex V. Annex V. Part 2. Annex V.
Part 1.34, 256, Part 2. Annex V. Part 2. dix A; Annex V. Part Part Part 2. 256, 259-263 Part Part 2. 118, 259-261 240, Part 2.240, 240, Annex V. 2. 231, 263
2.240, 261 2.264(b) 240-245, 244, 266 244, Part 266 251-258 265-266 265-266 2.264(a) CRR CRR CRR CRR Art. 47b CRR Art. 47b Art. 47b CRR Art. 47b CRR art CRR art
(1), (2); Annex V. Art. 47b CRR Art. 47b
(1); (1); Art. 47a (7); Annex V. (1); 178; 4(95);
Annex V. Part 2. (1); (2), lett. c;
Annex V. Annex V. Annex V. Part 2. Annex V. Annex V. Annex V. Part 1.34, 256, Annex V. Annex V. Part Part Part 2. Part 2. 256, 259-263 Part 2. Part Part Part 2. 118, 259-261 Part 2.240, 2. 231, 263
2.240, 240, 261 240, 2.264(b) 2.264(a) 240-245, 266 266 265-266 265-266 251-255 0090 General Annex Annex governments V.Part V.Part
1.42(b) 1.42(b) 0100 Credit institutions Annex Annex V.Part V.Part
1.42(c) 1.42(c) 0110 Other financial Annex Annex corporations V.Part V.Part
1.42(d) 1.42(d)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 169/212 OJ L,
17.10.2025 ENGross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with Non-performing exposures with forbearance measures forbearance measures Instru
of which: ments Performing Instru of which: with forborne ments with Forbearance modifi exposures modifica of exposures cations Refinan Refinan of which: of which: under tions in non- in their cing cing Defaulted Impaired probation their terms performing terms reclassified and prior to and from non- conditions forbearance condi performing tions Referen References ces National 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 National GAAP ba Bs Aed D on c boG lemA Ip FA a RP ti S A (1rC t ). ,R 4 (R 27 )b ; Annex V. ArC t.R 4R 7 b ArC (t 1.R 4 )R ;7 b CRR ArC t.R 4R 7 b ArC (t 1.R 4 )R ;7 b CRR art 9.I I5F F.R R5S S.1 ; CRR Art. 47b
(1); Art. 47a (7); Annex V. 178;
Annex V. Part 2. Annex V. (1); Annex V. 9.Appen (2), lett. c;
Annex V. Annex V. Part 2. Annex V.
Part 1.34, 256, Part 2. Annex V. Part 2. dix A; Annex V. Part Part Part 2. 256, 259-263 Part Part 2. 118, 259-261 240, Part 2.240, 240, Annex V. 2. 231, 263
2.240, 261 2.264(b) 240-245, 244, 266 244, Part 266 251-258 265-266 265-266 2.264(a) CRR CRR CRR CRR Art. 47b CRR Art. 47b Art. 47b CRR Art. 47b CRR art CRR art
(1), (2); Annex V. Art. 47b CRR Art. 47b
(1); (1); Art. 47a (7); Annex V. (1); 178; 4(95);
Annex V. Part 2. (1); (2), lett. c;
Annex V. Annex V. Annex V. Part 2. Annex V. Annex V. Annex V. Part 1.34, 256, Annex V. Annex V. Part Part Part 2. Part 2. 256, 259-263 Part 2. Part Part Part 2. 118, 259-261 Part 2.240, 2. 231, 263
2.240, 240, 261 240, 2.264(b) 2.264(a) 240-245, 266 266 265-266 265-266 251-255 0120 Non-financial Annex Annex corporations V.Part V.Part
1.42(e) 1.42(e) 0130 Of which: Small SME Art 1 SME and Medium-sized 2(a) Art 1 Enterprises 2(a) 0140 Of which: Loans Annex Annex collateralised by V.Part V.Part commercial 2.86(a), 2.86(a), immovable 87, 234i 87, property (a) 234i (a) 170/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with Non-performing exposures with forbearance measures forbearance measures Instru
of which: ments Performing Instru of which: with forborne ments with Forbearance modifi exposures modifica of exposures cations Refinan Refinan of which: of which: under tions in non- in their cing cing Defaulted Impaired probation their terms performing terms reclassified and prior to and from non- conditions forbearance condi performing tions Referen References ces National 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 National GAAP ba Bs Aed D on c boG lemA Ip FA a RP ti S A (1rC t ). ,R 4 (R 27 )b ; Annex V. ArC t.R 4R 7 b ArC (t 1.R 4 )R ;7 b CRR ArC t.R 4R 7 b ArC (t 1.R 4 )R ;7 b CRR art 9.I I5F F.R R5S S.1 ; CRR Art. 47b
(1); Art. 47a (7); Annex V. 178;
Annex V. Part 2. Annex V. (1); Annex V. 9.Appen (2), lett. c;
Annex V. Annex V. Part 2. Annex V.
Part 1.34, 256, Part 2. Annex V. Part 2. dix A; Annex V. Part Part Part 2. 256, 259-263 Part Part 2. 118, 259-261 240, Part 2.240, 240, Annex V. 2. 231, 263
2.240, 261 2.264(b) 240-245, 244, 266 244, Part 266 251-258 265-266 265-266 2.264(a) CRR CRR CRR CRR Art. 47b CRR Art. 47b Art. 47b CRR Art. 47b CRR art CRR art
(1), (2); Annex V. Art. 47b CRR Art. 47b
(1); (1); Art. 47a (7); Annex V. (1); 178; 4(95);
Annex V. Part 2. (1); (2), lett. c;
Annex V. Annex V. Annex V. Part 2. Annex V. Annex V. Annex V. Part 1.34, 256, Annex V. Annex V. Part Part Part 2. Part 2. 256, 259-263 Part 2. Part Part Part 2. 118, 259-261 Part 2.240, 2. 231, 263
2.240, 240, 261 240, 2.264(b) 2.264(a) 240-245, 266 266 265-266 265-266 251-255 0150 Households Annex Annex V.Part V.Part
1.42(f) 1.42(f) 0160 Of which: Loans Annex Annex collateralised by V.Part V.Part residential 2.86(a), 2.86(a), immovable 87, 234i 87, property (a) 234i (a) 0170 Of which: Credit Annex Annex for consumption V.Part V.Part
2.88(a), 2.88(a), 234i (b) 234i (b)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 171/212 OJ L,
17.10.2025 ENGross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with Non-performing exposures with forbearance measures forbearance measures Instru
of which: ments Performing Instru of which: with forborne ments with Forbearance modifi exposures modifica of exposures cations Refinan Refinan of which: of which: under tions in non- in their cing cing Defaulted Impaired probation their terms performing terms reclassified and prior to and from non- conditions forbearance condi performing tions Referen References ces National 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 National GAAP ba Bs Aed D on c boG lemA Ip FA a RP ti S A (1rC t ). ,R 4 (R 27 )b ; Annex V. ArC t.R 4R 7 b ArC (t 1.R 4 )R ;7 b CRR ArC t.R 4R 7 b ArC (t 1.R 4 )R ;7 b CRR art 9.I I5F F.R R5S S.1 ; CRR Art. 47b
(1); Art. 47a (7); Annex V. 178;
Annex V. Part 2. Annex V. (1); Annex V. 9.Appen (2), lett. c;
Annex V. Annex V. Part 2. Annex V.
Part 1.34, 256, Part 2. Annex V. Part 2. dix A; Annex V. Part Part Part 2. 256, 259-263 Part Part 2. 118, 259-261 240, Part 2.240, 240, Annex V. 2. 231, 263
2.240, 261 2.264(b) 240-245, 244, 266 244, Part 266 251-258 265-266 265-266 2.264(a) CRR CRR CRR CRR Art. 47b CRR Art. 47b Art. 47b CRR Art. 47b CRR art CRR art
(1), (2); Annex V. Art. 47b CRR Art. 47b
(1); (1); Art. 47a (7); Annex V. (1); 178; 4(95);
Annex V. Part 2. (1); (2), lett. c;
Annex V. Annex V. Annex V. Part 2. Annex V. Annex V. Annex V. Part 1.34, 256, Annex V. Annex V. Part Part Part 2. Part 2. 256, 259-263 Part 2. Part Part Part 2. 118, 259-261 Part 2.240, 2. 231, 263
2.240, 240, 261 240, 2.264(b) 2.264(a) 240-245, 266 266 265-266 265-266 251-255 0180 DEBT Annex Annex INSTRUMENTS AT V.Part V.Part COST OR AT 2.249(a) 2.249( AMORTISED a) COST 0181 Debt securities Annex Annex V.Part V.Part
1.31, 44(b) 1.31, 44(b) 0182 Central banks Annex Annex V.Part V.Part
1.42(a) 1.42(a) 172/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with Non-performing exposures with forbearance measures forbearance measures Instru
of which: ments Performing Instru of which: with forborne ments with Forbearance modifi exposures modifica of exposures cations Refinan Refinan of which: of which: under tions in non- in their cing cing Defaulted Impaired probation their terms performing terms reclassified and prior to and from non- conditions forbearance condi performing tions Referen References ces National 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 National GAAP ba Bs Aed D on c boG lemA Ip FA a RP ti S A (1rC t ). ,R 4 (R 27 )b ; Annex V. ArC t.R 4R 7 b ArC (t 1.R 4 )R ;7 b CRR ArC t.R 4R 7 b ArC (t 1.R 4 )R ;7 b CRR art 9.I I5F F.R R5S S.1 ; CRR Art. 47b
(1); Art. 47a (7); Annex V. 178;
Annex V. Part 2. Annex V. (1); Annex V. 9.Appen (2), lett. c;
Annex V. Annex V. Part 2. Annex V.
Part 1.34, 256, Part 2. Annex V. Part 2. dix A; Annex V. Part Part Part 2. 256, 259-263 Part Part 2. 118, 259-261 240, Part 2.240, 240, Annex V. 2. 231, 263
2.240, 261 2.264(b) 240-245, 244, 266 244, Part 266 251-258 265-266 265-266 2.264(a) CRR CRR CRR CRR Art. 47b CRR Art. 47b Art. 47b CRR Art. 47b CRR art CRR art
(1), (2); Annex V. Art. 47b CRR Art. 47b
(1); (1); Art. 47a (7); Annex V. (1); 178; 4(95);
Annex V. Part 2. (1); (2), lett. c;
Annex V. Annex V. Annex V. Part 2. Annex V. Annex V. Annex V. Part 1.34, 256, Annex V. Annex V. Part Part Part 2. Part 2. 256, 259-263 Part 2. Part Part Part 2. 118, 259-261 Part 2.240, 2. 231, 263
2.240, 240, 261 240, 2.264(b) 2.264(a) 240-245, 266 266 265-266 265-266 251-255 0183 General Annex Annex governments V.Part V.Part
1.42(b) 1.42(b) 0184 Credit institutions Annex Annex V.Part V.Part
1.42(c) 1.42(c) 0185 Other financial Annex Annex corporations V.Part V.Part
1.42(d) 1.42(d)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 173/212 OJ L,
17.10.2025 ENGross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with Non-performing exposures with forbearance measures forbearance measures Instru
of which: ments Performing Instru of which: with forborne ments with Forbearance modifi exposures modifica of exposures cations Refinan Refinan of which: of which: under tions in non- in their cing cing Defaulted Impaired probation their terms performing terms reclassified and prior to and from non- conditions forbearance condi performing tions Referen References ces National 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 National GAAP ba Bs Aed D on c boG lemA Ip FA a RP ti S A (1rC t ). ,R 4 (R 27 )b ; Annex V. ArC t.R 4R 7 b ArC (t 1.R 4 )R ;7 b CRR ArC t.R 4R 7 b ArC (t 1.R 4 )R ;7 b CRR art 9.I I5F F.R R5S S.1 ; CRR Art. 47b
(1); Art. 47a (7); Annex V. 178;
Annex V. Part 2. Annex V. (1); Annex V. 9.Appen (2), lett. c;
Annex V. Annex V. Part 2. Annex V.
Part 1.34, 256, Part 2. Annex V. Part 2. dix A; Annex V. Part Part Part 2. 256, 259-263 Part Part 2. 118, 259-261 240, Part 2.240, 240, Annex V. 2. 231, 263
2.240, 261 2.264(b) 240-245, 244, 266 244, Part 266 251-258 265-266 265-266 2.264(a) CRR CRR CRR CRR Art. 47b CRR Art. 47b Art. 47b CRR Art. 47b CRR art CRR art
(1), (2); Annex V. Art. 47b CRR Art. 47b
(1); (1); Art. 47a (7); Annex V. (1); 178; 4(95);
Annex V. Part 2. (1); (2), lett. c;
Annex V. Annex V. Annex V. Part 2. Annex V. Annex V. Annex V. Part 1.34, 256, Annex V. Annex V. Part Part Part 2. Part 2. 256, 259-263 Part 2. Part Part Part 2. 118, 259-261 Part 2.240, 2. 231, 263
2.240, 240, 261 240, 2.264(b) 2.264(a) 240-245, 266 266 265-266 265-266 251-255 0186 Non-financial Annex Annex corporations V.Part V.Part
1.42(e) 1.42(e) 0191 Loans and advances Annex Annex V.Part V.Part
1.32, 44(a) 1.32, 44(a) 0192 Central banks Annex Annex V.Part V.Part
1.42(a) 1.42(a) 174/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with Non-performing exposures with forbearance measures forbearance measures Instru
of which: ments Performing Instru of which: with forborne ments with Forbearance modifi exposures modifica of exposures cations Refinan Refinan of which: of which: under tions in non- in their cing cing Defaulted Impaired probation their terms performing terms reclassified and prior to and from non- conditions forbearance condi performing tions Referen References ces National 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 National GAAP ba Bs Aed D on c boG lemA Ip FA a RP ti S A (1rC t ). ,R 4 (R 27 )b ; Annex V. ArC t.R 4R 7 b ArC (t 1.R 4 )R ;7 b CRR ArC t.R 4R 7 b ArC (t 1.R 4 )R ;7 b CRR art 9.I I5F F.R R5S S.1 ; CRR Art. 47b
(1); Art. 47a (7); Annex V. 178;
Annex V. Part 2. Annex V. (1); Annex V. 9.Appen (2), lett. c;
Annex V. Annex V. Part 2. Annex V.
Part 1.34, 256, Part 2. Annex V. Part 2. dix A; Annex V. Part Part Part 2. 256, 259-263 Part Part 2. 118, 259-261 240, Part 2.240, 240, Annex V. 2. 231, 263
2.240, 261 2.264(b) 240-245, 244, 266 244, Part 266 251-258 265-266 265-266 2.264(a) CRR CRR CRR CRR Art. 47b CRR Art. 47b Art. 47b CRR Art. 47b CRR art CRR art
(1), (2); Annex V. Art. 47b CRR Art. 47b
(1); (1); Art. 47a (7); Annex V. (1); 178; 4(95);
Annex V. Part 2. (1); (2), lett. c;
Annex V. Annex V. Annex V. Part 2. Annex V. Annex V. Annex V. Part 1.34, 256, Annex V. Annex V. Part Part Part 2. Part 2. 256, 259-263 Part 2. Part Part Part 2. 118, 259-261 Part 2.240, 2. 231, 263
2.240, 240, 261 240, 2.264(b) 2.264(a) 240-245, 266 266 265-266 265-266 251-255 0193 General Annex Annex governments V.Part V.Part
1.42(b) 1.42(b) 0194 Credit institutions Annex Annex V.Part V.Part
1.42(c) 1.42(c) 0195 Other financial Annex Annex corporations V.Part V.Part
1.42(d) 1.42(d)
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Annex V. Part 2. Annex V. (1); Annex V. 9.Appen (2), lett. c;
Annex V. Annex V. Part 2. Annex V.
Part 1.34, 256, Part 2. Annex V. Part 2. dix A; Annex V. Part Part Part 2. 256, 259-263 Part Part 2. 118, 259-261 240, Part 2.240, 240, Annex V. 2. 231, 263
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(1), (2); Annex V. Art. 47b CRR Art. 47b
(1); (1); Art. 47a (7); Annex V. (1); 178; 4(95);
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2.240, 240, 261 240, 2.264(b) 2.264(a) 240-245, 266 266 265-266 265-266 251-255 0196 Non-financial Annex Annex corporations V.Part V.Part
1.42(e) 1.42(e) 0900 Of which: Small SME Art 1 SME and Medium-sized 2(a) Art 1 Enterprises 2(a) 0903 Of which: Loans Annex Annex collateralised by V.Part V.Part commercial 2.86(a), 2.86(a), immovable 87, 234i 87, property (a) 234i (a) 176/212
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Annex V. Part 2. Annex V. (1); Annex V. 9.Appen (2), lett. c;
Annex V. Annex V. Part 2. Annex V.
Part 1.34, 256, Part 2. Annex V. Part 2. dix A; Annex V. Part Part Part 2. 256, 259-263 Part Part 2. 118, 259-261 240, Part 2.240, 240, Annex V. 2. 231, 263
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(1), (2); Annex V. Art. 47b CRR Art. 47b
(1); (1); Art. 47a (7); Annex V. (1); 178; 4(95);
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2.240, 240, 261 240, 2.264(b) 2.264(a) 240-245, 266 266 265-266 265-266 251-255 0197 Households Annex Annex V.Part V.Part
1.42(f) 1.42(f) 0910 Of which: Loans Annex Annex collateralised by V.Part V.Part residential 2.86(a), 2.86(a), immovable 87, 234i 87, property (a) 234i (a) 0913 Of which: Credit Annex Annex for consumption V.Part V.Part
2.88(a), 2.88(a), 234i (b) 234i (b)
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Annex V. Part 2. Annex V. (1); Annex V. 9.Appen (2), lett. c;
Annex V. Annex V. Part 2. Annex V.
Part 1.34, 256, Part 2. Annex V. Part 2. dix A; Annex V. Part Part Part 2. 256, 259-263 Part Part 2. 118, 259-261 240, Part 2.240, 240, Annex V. 2. 231, 263
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2.240, 240, 261 240, 2.264(b) 2.264(a) 240-245, 266 266 265-266 265-266 251-255 0201 DEBT Annex Annex INSTRUMENTS AT V.Part V.Part FAIR VALUE 2.249(b) 2.249( THROUGH b) OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT 0211 Debt securities Annex Annex V.Part V.Part
1.31, 44(b) 1.31, 44(b) 178/212
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Annex V. Part 2. Annex V. (1); Annex V. 9.Appen (2), lett. c;
Annex V. Annex V. Part 2. Annex V.
Part 1.34, 256, Part 2. Annex V. Part 2. dix A; Annex V. Part Part Part 2. 256, 259-263 Part Part 2. 118, 259-261 240, Part 2.240, 240, Annex V. 2. 231, 263
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(1); (1); Art. 47a (7); Annex V. (1); 178; 4(95);
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Annex V. Annex V. Annex V. Part 2. Annex V. Annex V. Annex V. Part 1.34, 256, Annex V. Annex V. Part Part Part 2. Part 2. 256, 259-263 Part 2. Part Part Part 2. 118, 259-261 Part 2.240, 2. 231, 263
2.240, 240, 261 240, 2.264(b) 2.264(a) 240-245, 266 266 265-266 265-266 251-255 0212 Central banks Annex Annex V.Part V.Part
1.42(a) 1.42(a) 0213 General Annex Annex governments V.Part V.Part
1.42(b) 1.42(b) 0214 Credit institutions Annex Annex V.Part V.Part
1.42(c) 1.42(c)
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Annex V. Part 2. Annex V. (1); Annex V. 9.Appen (2), lett. c;
Annex V. Annex V. Part 2. Annex V.
Part 1.34, 256, Part 2. Annex V. Part 2. dix A; Annex V. Part Part Part 2. 256, 259-263 Part Part 2. 118, 259-261 240, Part 2.240, 240, Annex V. 2. 231, 263
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(1), (2); Annex V. Art. 47b CRR Art. 47b
(1); (1); Art. 47a (7); Annex V. (1); 178; 4(95);
Annex V. Part 2. (1); (2), lett. c;
Annex V. Annex V. Annex V. Part 2. Annex V. Annex V. Annex V. Part 1.34, 256, Annex V. Annex V. Part Part Part 2. Part 2. 256, 259-263 Part 2. Part Part Part 2. 118, 259-261 Part 2.240, 2. 231, 263
2.240, 240, 261 240, 2.264(b) 2.264(a) 240-245, 266 266 265-266 265-266 251-255 0215 Other financial Annex Annex corporations V.Part V.Part
1.42(d) 1.42(d) 0216 Non-financial Annex Annex corporations V.Part V.Part
1.42(e) 1.42(e) 0221 Loans and advances Annex Annex V.Part V.Part
1.32, 44(a) 1.32, 44(a) 180/212
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Annex V. Part 2. Annex V. (1); Annex V. 9.Appen (2), lett. c;
Annex V. Annex V. Part 2. Annex V.
Part 1.34, 256, Part 2. Annex V. Part 2. dix A; Annex V. Part Part Part 2. 256, 259-263 Part Part 2. 118, 259-261 240, Part 2.240, 240, Annex V. 2. 231, 263
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(1); (1); Art. 47a (7); Annex V. (1); 178; 4(95);
Annex V. Part 2. (1); (2), lett. c;
Annex V. Annex V. Annex V. Part 2. Annex V. Annex V. Annex V. Part 1.34, 256, Annex V. Annex V. Part Part Part 2. Part 2. 256, 259-263 Part 2. Part Part Part 2. 118, 259-261 Part 2.240, 2. 231, 263
2.240, 240, 261 240, 2.264(b) 2.264(a) 240-245, 266 266 265-266 265-266 251-255 0222 Central banks Annex Annex V.Part V.Part
1.42(a) 1.42(a) 0223 General Annex Annex governments V.Part V.Part
1.42(b) 1.42(b) 0224 Credit institutions Annex Annex V.Part V.Part
1.42(c) 1.42(c)
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Annex V. Annex V. Part 2. Annex V.
Part 1.34, 256, Part 2. Annex V. Part 2. dix A; Annex V. Part Part Part 2. 256, 259-263 Part Part 2. 118, 259-261 240, Part 2.240, 240, Annex V. 2. 231, 263
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Annex V. Part 2. (1); (2), lett. c;
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2.240, 240, 261 240, 2.264(b) 2.264(a) 240-245, 266 266 265-266 265-266 251-255 0225 Other financial Annex Annex corporations V.Part V.Part
1.42(d) 1.42(d) 0226 Non-financial Annex Annex corporations V.Part V.Part
1.42(e) 1.42(e) 0920 Of which: Small SME Art 1 SME and Medium-sized 2(a) Art 1 Enterprises 2(a) 182/212
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Annex V. Annex V. Part 2. Annex V.
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2.240, 240, 261 240, 2.264(b) 2.264(a) 240-245, 266 266 265-266 265-266 251-255 0923 Of which: Loans Annex Annex collateralised by V.Part V.Part commercial 2.86(a), 2.86(a), immovable 87, 234i 87, property (a) 234i (a) 0227 Households Annex Annex V.Part V.Part
1.42(f) 1.42(f)
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Annex V. Annex V. Part 2. Annex V.
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(1), (2); Annex V. Art. 47b CRR Art. 47b
(1); (1); Art. 47a (7); Annex V. (1); 178; 4(95);
Annex V. Part 2. (1); (2), lett. c;
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2.240, 240, 261 240, 2.264(b) 2.264(a) 240-245, 266 266 265-266 265-266 251-255 0930 Of which: Loans Annex Annex collateralised by V.Part V.Part residential 2.86(a), 2.86(a), immovable 87, 234i 87, property (a) 234i (a) 0933 Of which: Credit Annex Annex for consumption V.Part V.Part
2.88(a), 2.88(a), 234i (b) 234i (b) 184/212
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(1); (1); Art. 47a (7); Annex V. (1); 178; 4(95);
Annex V. Part 2. (1); (2), lett. c;
Annex V. Annex V. Annex V. Part 2. Annex V. Annex V. Annex V. Part 1.34, 256, Annex V. Annex V. Part Part Part 2. Part 2. 256, 259-263 Part 2. Part Part Part 2. 118, 259-261 Part 2.240, 2. 231, 263
2.240, 240, 261 240, 2.264(b) 2.264(a) 240-245, 266 266 265-266 265-266 251-255 0231 DEBT Annex Annex INSTRUMENTS AT V.Part V.Part STRICT LOCOM, 2.249 2.249 OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 185/212 OJ L,
17.10.2025 ENGross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with Non-performing exposures with forbearance measures forbearance measures Instru
of which: ments Performing Instru of which: with forborne ments with Forbearance modifi exposures modifica of exposures cations Refinan Refinan of which: of which: under tions in non- in their cing cing Defaulted Impaired probation their terms performing terms reclassified and prior to and from non- conditions forbearance condi performing tions Referen References ces National 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 National GAAP ba Bs Aed D on c boG lemA Ip FA a RP ti S A (1rC t ). ,R 4 (R 27 )b ; Annex V. ArC t.R 4R 7 b ArC (t 1.R 4 )R ;7 b CRR ArC t.R 4R 7 b ArC (t 1.R 4 )R ;7 b CRR art 9.I I5F F.R R5S S.1 ; CRR Art. 47b
(1); Art. 47a (7); Annex V. 178;
Annex V. Part 2. Annex V. (1); Annex V. 9.Appen (2), lett. c;
Annex V. Annex V. Part 2. Annex V.
Part 1.34, 256, Part 2. Annex V. Part 2. dix A; Annex V. Part Part Part 2. 256, 259-263 Part Part 2. 118, 259-261 240, Part 2.240, 240, Annex V. 2. 231, 263
2.240, 261 2.264(b) 240-245, 244, 266 244, Part 266 251-258 265-266 265-266 2.264(a) CRR CRR CRR CRR Art. 47b CRR Art. 47b Art. 47b CRR Art. 47b CRR art CRR art
(1), (2); Annex V. Art. 47b CRR Art. 47b
(1); (1); Art. 47a (7); Annex V. (1); 178; 4(95);
Annex V. Part 2. (1); (2), lett. c;
Annex V. Annex V. Annex V. Part 2. Annex V. Annex V. Annex V. Part 1.34, 256, Annex V. Annex V. Part Part Part 2. Part 2. 256, 259-263 Part 2. Part Part Part 2. 118, 259-261 Part 2.240, 2. 231, 263
2.240, 240, 261 240, 2.264(b) 2.264(a) 240-245, 266 266 265-266 265-266 251-255 0330 DEBT Annex Annex INSTRUMENTS V.Part V.Part OTHER THAN 2.246 2.246 HELD FOR TRADING OR TRADING 0335 DEBT Annex INSTRUMENTS V.Part HELD FOR SALE 2.247 186/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Gross carrying amount / nominal amount of exposures with forbearance measures Performing exposures with Non-performing exposures with forbearance measures forbearance measures Instru
of which: ments Performing Instru of which: with forborne ments with Forbearance modifi exposures modifica of exposures cations Refinan Refinan of which: of which: under tions in non- in their cing cing Defaulted Impaired probation their terms performing terms reclassified and prior to and from non- conditions forbearance condi performing tions Referen References ces National 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 National GAAP ba Bs Aed D on c boG lemA Ip FA a RP ti S A (1rC t ). ,R 4 (R 27 )b ; Annex V. ArC t.R 4R 7 b ArC (t 1.R 4 )R ;7 b CRR ArC t.R 4R 7 b ArC (t 1.R 4 )R ;7 b CRR art 9.I I5F F.R R5S S.1 ; CRR Art. 47b
(1); Art. 47a (7); Annex V. 178;
Annex V. Part 2. Annex V. (1); Annex V. 9.Appen (2), lett. c;
Annex V. Annex V. Part 2. Annex V.
Part 1.34, 256, Part 2. Annex V. Part 2. dix A; Annex V. Part Part Part 2. 256, 259-263 Part Part 2. 118, 259-261 240, Part 2.240, 240, Annex V. 2. 231, 263
2.240, 261 2.264(b) 240-245, 244, 266 244, Part 266 251-258 265-266 265-266 2.264(a) CRR CRR CRR CRR Art. 47b CRR Art. 47b Art. 47b CRR Art. 47b CRR art CRR art
(1), (2); Annex V. Art. 47b CRR Art. 47b
(1); (1); Art. 47a (7); Annex V. (1); 178; 4(95);
Annex V. Part 2. (1); (2), lett. c;
Annex V. Annex V. Annex V. Part 2. Annex V. Annex V. Annex V. Part 1.34, 256, Annex V. Annex V. Part Part Part 2. Part 2. 256, 259-263 Part 2. Part Part Part 2. 118, 259-261 Part 2.240, 2. 231, 263
2.240, 240, 261 240, 2.264(b) 2.264(a) 240-245, 266 266 265-266 265-266 251-255 0340 Loan commitments CRR CRR given Annex I; Annex I;
Annex V.Pa Annex rt 1.44(g), V.Part Part 2.112, 1.44(g), 113, 246 Part
2.102- 105, 113, 116, 246’
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 187/212 OJ L,
17.10.2025 ENMaximum amount of the collateral or guarantee that can be Accumulated impairment, accumulated negative considered changes in fair value due to credit risk and provisions Annex V. Part 2.119 Perfoming Non-performing exposures exposures with forbearance measures - with Accumulated impairment, Collateral received and financial guarantees received forbearance accumulated negative measures - changes in fair value due to Accumula credit risk and provisions ted impairment Financial and Collateral received on guarantees provisions exposures with received on exposures with forbearance measures Instruments forbearance References References with measures National National modifica Refinancing
GAAP GAAP tions in their Of which: based on compatible terms and Collateral received guarantees BAD IFRS conditions on non- received on performing exposures with exposures with forbearance forbearance measures measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 244, 267 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 267 0005 Cash balances at BAD art Annex V.Part central banks and 13(2); 2.2, 3 other demand Annex V. deposits Part 2.2, 3 0010 Debt securities Annex Annex V.Part V.Part 1.31, 44(b)
1.31, 44(b) 188/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Maximum amount of the collateral or guarantee that can be Accumulated impairment, accumulated negative considered changes in fair value due to credit risk and provisions Annex V. Part 2.119 Perfoming Non-performing exposures exposures with forbearance measures - with Accumulated impairment, Collateral received and financial guarantees received forbearance accumulated negative measures - changes in fair value due to Accumula credit risk and provisions ted impairment Financial and Collateral received on guarantees provisions exposures with received on exposures with forbearance measures Instruments forbearance References References with measures National National modifica Refinancing
GAAP GAAP tions in their Of which: based on compatible terms and Collateral received guarantees BAD IFRS conditions on non- received on performing exposures with exposures with forbearance forbearance measures measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 244, 267 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 267 0020 Central banks Annex Annex V.Part V.Part 1.42(a)
1.42(a) 0030 General Annex Annex V.Part governments V.Part 1.42(b)
1.42(b) 0040 Credit institutions Annex Annex V.Part V.Part 1.42(c)
1.42(c)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 189/212 OJ L,
17.10.2025 ENMaximum amount of the collateral or guarantee that can be Accumulated impairment, accumulated negative considered changes in fair value due to credit risk and provisions Annex V. Part 2.119 Perfoming Non-performing exposures exposures with forbearance measures - with Accumulated impairment, Collateral received and financial guarantees received forbearance accumulated negative measures - changes in fair value due to Accumula credit risk and provisions ted impairment Financial and Collateral received on guarantees provisions exposures with received on exposures with forbearance measures Instruments forbearance References References with measures National National modifica Refinancing
GAAP GAAP tions in their Of which: based on compatible terms and Collateral received guarantees BAD IFRS conditions on non- received on performing exposures with exposures with forbearance forbearance measures measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 244, 267 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 267 0050 Other financial Annex Annex V.Part corporations V.Part 1.42(d)
1.42(d) 0060 Non-financial Annex corporations V.Part Annex V.Part
1.42(e) 1.42(e) 0070 Loans and Annex Annex V.Part advances V.Part 1.32, 44(a)
1.32, 44(a) 190/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Maximum amount of the collateral or guarantee that can be Accumulated impairment, accumulated negative considered changes in fair value due to credit risk and provisions Annex V. Part 2.119 Perfoming Non-performing exposures exposures with forbearance measures - with Accumulated impairment, Collateral received and financial guarantees received forbearance accumulated negative measures - changes in fair value due to Accumula credit risk and provisions ted impairment Financial and Collateral received on guarantees provisions exposures with received on exposures with forbearance measures Instruments forbearance References References with measures National National modifica Refinancing
GAAP GAAP tions in their Of which: based on compatible terms and Collateral received guarantees BAD IFRS conditions on non- received on performing exposures with exposures with forbearance forbearance measures measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 244, 267 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 267 0080 Central banks Annex Annex V.Part V.Part 1.42(a)
1.42(a) 0090 General Annex Annex V.Part governments V.Part 1.42(b)
1.42(b) 0100 Credit Annex Annex V.Part institutions V.Part 1.42(c)
1.42(c)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 191/212 OJ L,
17.10.2025 ENMaximum amount of the collateral or guarantee that can be Accumulated impairment, accumulated negative considered changes in fair value due to credit risk and provisions Annex V. Part 2.119 Perfoming Non-performing exposures exposures with forbearance measures - with Accumulated impairment, Collateral received and financial guarantees received forbearance accumulated negative measures - changes in fair value due to Accumula credit risk and provisions ted impairment Financial and Collateral received on guarantees provisions exposures with received on exposures with forbearance measures Instruments forbearance References References with measures National National modifica Refinancing
GAAP GAAP tions in their Of which: based on compatible terms and Collateral received guarantees BAD IFRS conditions on non- received on performing exposures with exposures with forbearance forbearance measures measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 244, 267 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 267 0110 Other financial Annex Annex V.Part corporations V.Part 1.42(d)
1.42(d) 0120 Non-financial Annex Annex V.Part corporations V.Part 1.42(e)
1.42(e) 0130 Of which: SME Art SME Art 1 Small and 1 2(a) 2(a) Medium-sized Enterprises 192/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Maximum amount of the collateral or guarantee that can be Accumulated impairment, accumulated negative considered changes in fair value due to credit risk and provisions Annex V. Part 2.119 Perfoming Non-performing exposures exposures with forbearance measures - with Accumulated impairment, Collateral received and financial guarantees received forbearance accumulated negative measures - changes in fair value due to Accumula credit risk and provisions ted impairment Financial and Collateral received on guarantees provisions exposures with received on exposures with forbearance measures Instruments forbearance References References with measures National National modifica Refinancing
GAAP GAAP tions in their Of which: based on compatible terms and Collateral received guarantees BAD IFRS conditions on non- received on performing exposures with exposures with forbearance forbearance measures measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 244, 267 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 267 0140 Of which: Annex Annex V.Part Loans V.Part 2.86(a), 87, collateralised by 2.86(a), 234i (a) commercial 87, 234i immovable (a) property 0150 Households Annex Annex V.Part V.Part 1.42(f)
1.42(f)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 193/212 OJ L,
17.10.2025 ENMaximum amount of the collateral or guarantee that can be Accumulated impairment, accumulated negative considered changes in fair value due to credit risk and provisions Annex V. Part 2.119 Perfoming Non-performing exposures exposures with forbearance measures - with Accumulated impairment, Collateral received and financial guarantees received forbearance accumulated negative measures - changes in fair value due to Accumula credit risk and provisions ted impairment Financial and Collateral received on guarantees provisions exposures with received on exposures with forbearance measures Instruments forbearance References References with measures National National modifica Refinancing
GAAP GAAP tions in their Of which: based on compatible terms and Collateral received guarantees BAD IFRS conditions on non- received on performing exposures with exposures with forbearance forbearance measures measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 244, 267 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 267 0160 Of which: Annex Annex V.Part Loans V.Part 2.86(a), 87, collateralised by 2.86(a), 234i (a) residential 87, 234i immovable (a) property 0170 Of which: Annex Annex V.Part Credit for V.Part 2.88(a), 234i consumption 2.88(a), (b) 234i (b) 194/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Maximum amount of the collateral or guarantee that can be Accumulated impairment, accumulated negative considered changes in fair value due to credit risk and provisions Annex V. Part 2.119 Perfoming Non-performing exposures exposures with forbearance measures - with Accumulated impairment, Collateral received and financial guarantees received forbearance accumulated negative measures - changes in fair value due to Accumula credit risk and provisions ted impairment Financial and Collateral received on guarantees provisions exposures with received on exposures with forbearance measures Instruments forbearance References References with measures National National modifica Refinancing
GAAP GAAP tions in their Of which: based on compatible terms and Collateral received guarantees BAD IFRS conditions on non- received on performing exposures with exposures with forbearance forbearance measures measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 244, 267 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 267 0180 DEBT Annex Annex V.Part INSTRUMENTS V.Part 2.249(a) AT COST OR AT 2.249(a) AMORTISED COST 0181 Debt securities Annex Annex V.Part V.Part 1.31, 44(b)
1.31, 44(b)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 195/212 OJ L,
17.10.2025 ENMaximum amount of the collateral or guarantee that can be Accumulated impairment, accumulated negative considered changes in fair value due to credit risk and provisions Annex V. Part 2.119 Perfoming Non-performing exposures exposures with forbearance measures - with Accumulated impairment, Collateral received and financial guarantees received forbearance accumulated negative measures - changes in fair value due to Accumula credit risk and provisions ted impairment Financial and Collateral received on guarantees provisions exposures with received on exposures with forbearance measures Instruments forbearance References References with measures National National modifica Refinancing
GAAP GAAP tions in their Of which: based on compatible terms and Collateral received guarantees BAD IFRS conditions on non- received on performing exposures with exposures with forbearance forbearance measures measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 244, 267 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 267 0182 Central banks Annex Annex V.Part V.Part 1.42(a)
1.42(a) 0183 General Annex Annex V.Part governments V.Part 1.42(b)
1.42(b) 0184 Credit Annex Annex V.Part institutions V.Part 1.42(c)
1.42(c) 196/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Maximum amount of the collateral or guarantee that can be Accumulated impairment, accumulated negative considered changes in fair value due to credit risk and provisions Annex V. Part 2.119 Perfoming Non-performing exposures exposures with forbearance measures - with Accumulated impairment, Collateral received and financial guarantees received forbearance accumulated negative measures - changes in fair value due to Accumula credit risk and provisions ted impairment Financial and Collateral received on guarantees provisions exposures with received on exposures with forbearance measures Instruments forbearance References References with measures National National modifica Refinancing
GAAP GAAP tions in their Of which: based on compatible terms and Collateral received guarantees BAD IFRS conditions on non- received on performing exposures with exposures with forbearance forbearance measures measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 244, 267 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 267 0185 Other financial Annex Annex V.Part corporations V.Part 1.42(d)
1.42(d) 0186 Non-financial Annex Annex V.Part corporations V.Part 1.42(e)
1.42(e) 0191 Loans and Annex Annex V.Part advances V.Part 1.32, 44(a)
1.32, 44(a)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 197/212 OJ L,
17.10.2025 ENMaximum amount of the collateral or guarantee that can be Accumulated impairment, accumulated negative considered changes in fair value due to credit risk and provisions Annex V. Part 2.119 Perfoming Non-performing exposures exposures with forbearance measures - with Accumulated impairment, Collateral received and financial guarantees received forbearance accumulated negative measures - changes in fair value due to Accumula credit risk and provisions ted impairment Financial and Collateral received on guarantees provisions exposures with received on exposures with forbearance measures Instruments forbearance References References with measures National National modifica Refinancing
GAAP GAAP tions in their Of which: based on compatible terms and Collateral received guarantees BAD IFRS conditions on non- received on performing exposures with exposures with forbearance forbearance measures measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 244, 267 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 267 0192 Central banks Annex Annex V.Part V.Part 1.42(a)
1.42(a) 0193 General Annex Annex V.Part governments V.Part 1.42(b)
1.42(b) 0194 Credit Annex Annex V.Part institutions V.Part 1.42(c)
1.42(c) 198/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Maximum amount of the collateral or guarantee that can be Accumulated impairment, accumulated negative considered changes in fair value due to credit risk and provisions Annex V. Part 2.119 Perfoming Non-performing exposures exposures with forbearance measures - with Accumulated impairment, Collateral received and financial guarantees received forbearance accumulated negative measures - changes in fair value due to Accumula credit risk and provisions ted impairment Financial and Collateral received on guarantees provisions exposures with received on exposures with forbearance measures Instruments forbearance References References with measures National National modifica Refinancing
GAAP GAAP tions in their Of which: based on compatible terms and Collateral received guarantees BAD IFRS conditions on non- received on performing exposures with exposures with forbearance forbearance measures measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 244, 267 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 267 0195 Other financial Annex Annex V.Part corporations V.Part 1.42(d)
1.42(d) 0196 Non-financial Annex Annex V.Part corporations V.Part 1.42(e)
1.42(e) 0900 Of which: SME Art SME Art 1 Small and 1 2(a) 2(a) Medium-sized Enterprises
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 199/212 OJ L,
17.10.2025 ENMaximum amount of the collateral or guarantee that can be Accumulated impairment, accumulated negative considered changes in fair value due to credit risk and provisions Annex V. Part 2.119 Perfoming Non-performing exposures exposures with forbearance measures - with Accumulated impairment, Collateral received and financial guarantees received forbearance accumulated negative measures - changes in fair value due to Accumula credit risk and provisions ted impairment Financial and Collateral received on guarantees provisions exposures with received on exposures with forbearance measures Instruments forbearance References References with measures National National modifica Refinancing
GAAP GAAP tions in their Of which: based on compatible terms and Collateral received guarantees BAD IFRS conditions on non- received on performing exposures with exposures with forbearance forbearance measures measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 244, 267 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 267 0903 Of which: Annex Annex V.Part Loans V.Part 2.86(a), 87, collateralised by 2.86(a), 234i (a) commercial 87, 234i immovable (a) property 0197 Households Annex Annex V.Part V.Part 1.42(f)
1.42(f) 200/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Maximum amount of the collateral or guarantee that can be Accumulated impairment, accumulated negative considered changes in fair value due to credit risk and provisions Annex V. Part 2.119 Perfoming Non-performing exposures exposures with forbearance measures - with Accumulated impairment, Collateral received and financial guarantees received forbearance accumulated negative measures - changes in fair value due to Accumula credit risk and provisions ted impairment Financial and Collateral received on guarantees provisions exposures with received on exposures with forbearance measures Instruments forbearance References References with measures National National modifica Refinancing
GAAP GAAP tions in their Of which: based on compatible terms and Collateral received guarantees BAD IFRS conditions on non- received on performing exposures with exposures with forbearance forbearance measures measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 244, 267 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 267 0910 Of which: Annex Annex V.Part Loans V.Part 2.86(a), 87, collateralised by 2.86(a), 234i (a) residential 87, 234i immovable (a) property 0913 Of which: Annex Annex V.Part Credit for V.Part 2.88(a), 234i consumption 2.88(a), (b) 234i (b)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 201/212 OJ L,
17.10.2025 ENMaximum amount of the collateral or guarantee that can be Accumulated impairment, accumulated negative considered changes in fair value due to credit risk and provisions Annex V. Part 2.119 Perfoming Non-performing exposures exposures with forbearance measures - with Accumulated impairment, Collateral received and financial guarantees received forbearance accumulated negative measures - changes in fair value due to Accumula credit risk and provisions ted impairment Financial and Collateral received on guarantees provisions exposures with received on exposures with forbearance measures Instruments forbearance References References with measures National National modifica Refinancing
GAAP GAAP tions in their Of which: based on compatible terms and Collateral received guarantees BAD IFRS conditions on non- received on performing exposures with exposures with forbearance forbearance measures measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 244, 267 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 267 0201 DEBT Annex Annex V.Part INSTRUMENTS V.Part 2.249(b) AT FAIR VALUE 2.249(b) THROUGH OTHER COMPREHEN SIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT 202/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Maximum amount of the collateral or guarantee that can be Accumulated impairment, accumulated negative considered changes in fair value due to credit risk and provisions Annex V. Part 2.119 Perfoming Non-performing exposures exposures with forbearance measures - with Accumulated impairment, Collateral received and financial guarantees received forbearance accumulated negative measures - changes in fair value due to Accumula credit risk and provisions ted impairment Financial and Collateral received on guarantees provisions exposures with received on exposures with forbearance measures Instruments forbearance References References with measures National National modifica Refinancing
GAAP GAAP tions in their Of which: based on compatible terms and Collateral received guarantees BAD IFRS conditions on non- received on performing exposures with exposures with forbearance forbearance measures measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 244, 267 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 267 0211 Debt securities Annex Annex V.Part V.Part 1.31, 44(b)
1.31, 44(b) 0212 Central banks Annex Annex V.Part V.Part 1.42(a)
1.42(a) 0213 General Annex Annex V.Part governments V.Part 1.42(b)
1.42(b)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 203/212 OJ L,
17.10.2025 ENMaximum amount of the collateral or guarantee that can be Accumulated impairment, accumulated negative considered changes in fair value due to credit risk and provisions Annex V. Part 2.119 Perfoming Non-performing exposures exposures with forbearance measures - with Accumulated impairment, Collateral received and financial guarantees received forbearance accumulated negative measures - changes in fair value due to Accumula credit risk and provisions ted impairment Financial and Collateral received on guarantees provisions exposures with received on exposures with forbearance measures Instruments forbearance References References with measures National National modifica Refinancing
GAAP GAAP tions in their Of which: based on compatible terms and Collateral received guarantees BAD IFRS conditions on non- received on performing exposures with exposures with forbearance forbearance measures measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 244, 267 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 267 0214 Credit Annex Annex V.Part institutions V.Part 1.42(c)
1.42(c) 0215 Other financial Annex Annex V.Part corporations V.Part 1.42(d)
1.42(d) 0216 Non-financial Annex Annex V.Part corporations V.Part 1.42(e)
1.42(e) 204/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Maximum amount of the collateral or guarantee that can be Accumulated impairment, accumulated negative considered changes in fair value due to credit risk and provisions Annex V. Part 2.119 Perfoming Non-performing exposures exposures with forbearance measures - with Accumulated impairment, Collateral received and financial guarantees received forbearance accumulated negative measures - changes in fair value due to Accumula credit risk and provisions ted impairment Financial and Collateral received on guarantees provisions exposures with received on exposures with forbearance measures Instruments forbearance References References with measures National National modifica Refinancing
GAAP GAAP tions in their Of which: based on compatible terms and Collateral received guarantees BAD IFRS conditions on non- received on performing exposures with exposures with forbearance forbearance measures measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 244, 267 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 267 0221 Loans and Annex Annex V.Part advances V.Part 1.32, 44(a)
1.32, 44(a) 0222 Central banks Annex Annex V.Part V.Part 1.42(a)
1.42(a) 0223 General Annex Annex V.Part governments V.Part 1.42(b)
1.42(b)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 205/212 OJ L,
17.10.2025 ENMaximum amount of the collateral or guarantee that can be Accumulated impairment, accumulated negative considered changes in fair value due to credit risk and provisions Annex V. Part 2.119 Perfoming Non-performing exposures exposures with forbearance measures - with Accumulated impairment, Collateral received and financial guarantees received forbearance accumulated negative measures - changes in fair value due to Accumula credit risk and provisions ted impairment Financial and Collateral received on guarantees provisions exposures with received on exposures with forbearance measures Instruments forbearance References References with measures National National modifica Refinancing
GAAP GAAP tions in their Of which: based on compatible terms and Collateral received guarantees BAD IFRS conditions on non- received on performing exposures with exposures with forbearance forbearance measures measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 244, 267 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 267 0224 Credit Annex Annex V.Part institutions V.Part 1.42(c)
1.42(c) 0225 Other financial Annex Annex V.Part corporations V.Part 1.42(d)
1.42(d) 0226 Non-financial Annex Annex V.Part corporations V.Part 1.42(e)
1.42(e) 206/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Maximum amount of the collateral or guarantee that can be Accumulated impairment, accumulated negative considered changes in fair value due to credit risk and provisions Annex V. Part 2.119 Perfoming Non-performing exposures exposures with forbearance measures - with Accumulated impairment, Collateral received and financial guarantees received forbearance accumulated negative measures - changes in fair value due to Accumula credit risk and provisions ted impairment Financial and Collateral received on guarantees provisions exposures with received on exposures with forbearance measures Instruments forbearance References References with measures National National modifica Refinancing
GAAP GAAP tions in their Of which: based on compatible terms and Collateral received guarantees BAD IFRS conditions on non- received on performing exposures with exposures with forbearance forbearance measures measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 244, 267 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 267 0920 Of which: SME Art SME Art 1 Small and 1 2(a) 2(a) Medium-sized Enterprises 0923 Of which: Annex Annex V.Part Loans V.Part 2.86(a), 87, collateralised by 2.86(a), 234i (a) commercial 87, 234i immovable (a) property
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 207/212 OJ L,
17.10.2025 ENMaximum amount of the collateral or guarantee that can be Accumulated impairment, accumulated negative considered changes in fair value due to credit risk and provisions Annex V. Part 2.119 Perfoming Non-performing exposures exposures with forbearance measures - with Accumulated impairment, Collateral received and financial guarantees received forbearance accumulated negative measures - changes in fair value due to Accumula credit risk and provisions ted impairment Financial and Collateral received on guarantees provisions exposures with received on exposures with forbearance measures Instruments forbearance References References with measures National National modifica Refinancing
GAAP GAAP tions in their Of which: based on compatible terms and Collateral received guarantees BAD IFRS conditions on non- received on performing exposures with exposures with forbearance forbearance measures measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 244, 267 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 267 0227 Households Annex Annex V.Part V.Part 1.42(f)
1.42(f) 0930 Of which: Annex Annex V.Part Loans V.Part 2.86(a), 87, collateralised by 2.86(a), 234i (a) residential 87, 234i immovable (a) property 208/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Maximum amount of the collateral or guarantee that can be Accumulated impairment, accumulated negative considered changes in fair value due to credit risk and provisions Annex V. Part 2.119 Perfoming Non-performing exposures exposures with forbearance measures - with Accumulated impairment, Collateral received and financial guarantees received forbearance accumulated negative measures - changes in fair value due to Accumula credit risk and provisions ted impairment Financial and Collateral received on guarantees provisions exposures with received on exposures with forbearance measures Instruments forbearance References References with measures National National modifica Refinancing
GAAP GAAP tions in their Of which: based on compatible terms and Collateral received guarantees BAD IFRS conditions on non- received on performing exposures with exposures with forbearance forbearance measures measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 244, 267 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 267 0933 Of which: Annex Annex V.Part Credit for V.Part 2.88(a), 234i consumption 2.88(a), (b) 234i (b)
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 209/212 OJ L,
17.10.2025 ENMaximum amount of the collateral or guarantee that can be Accumulated impairment, accumulated negative considered changes in fair value due to credit risk and provisions Annex V. Part 2.119 Perfoming Non-performing exposures exposures with forbearance measures - with Accumulated impairment, Collateral received and financial guarantees received forbearance accumulated negative measures - changes in fair value due to Accumula credit risk and provisions ted impairment Financial and Collateral received on guarantees provisions exposures with received on exposures with forbearance measures Instruments forbearance References References with measures National National modifica Refinancing
GAAP GAAP tions in their Of which: based on compatible terms and Collateral received guarantees BAD IFRS conditions on non- received on performing exposures with exposures with forbearance forbearance measures measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 244, 267 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 267 0231 DEBT Annex Annex V.Part INSTRUMENTS V.Part 2.249 AT STRICT 2.249 LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT 210/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025Maximum amount of the collateral or guarantee that can be Accumulated impairment, accumulated negative considered changes in fair value due to credit risk and provisions Annex V. Part 2.119 Perfoming Non-performing exposures exposures with forbearance measures - with Accumulated impairment, Collateral received and financial guarantees received forbearance accumulated negative measures - changes in fair value due to Accumula credit risk and provisions ted impairment Financial and Collateral received on guarantees provisions exposures with received on exposures with forbearance measures Instruments forbearance References References with measures National National modifica Refinancing
GAAP GAAP tions in their Of which: based on compatible terms and Collateral received guarantees BAD IFRS conditions on non- received on performing exposures with exposures with forbearance forbearance measures measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 244, 267 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 267 0330 DEBT Annex Annex V.Part INSTRUMENTS V.Part 2.246 OTHER THAN 2.246 HELD FOR TRADING OR TRADING 0335 DEBT Annex V.Part INSTRUMENTS 2.247 HELD FOR SALE
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj 211/212 OJ L,
17.10.2025 ENMaximum amount of the collateral or guarantee that can be Accumulated impairment, accumulated negative considered changes in fair value due to credit risk and provisions Annex V. Part 2.119 Perfoming Non-performing exposures exposures with forbearance measures - with Accumulated impairment, Collateral received and financial guarantees received forbearance accumulated negative measures - changes in fair value due to Accumula credit risk and provisions ted impairment Financial and Collateral received on guarantees provisions exposures with received on exposures with forbearance measures Instruments forbearance References References with measures National National modifica Refinancing
GAAP GAAP tions in their Of which: based on compatible terms and Collateral received guarantees BAD IFRS conditions on non- received on performing exposures with exposures with forbearance forbearance measures measures 0120 0130 0140 0150 0160 0170 0175 0180 0185 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 244, 267 CRR Art. 47b CRR Art. 47b Annex V. Annex Annex V. (1); Annex V. (1); Annex V. Annex V. Part Annex V. Annex V. Part 2.
Part 2. V. Part Annex V. Part 2. 268 Part 2. 207 Part 2. 240, Part 2. 240, 2. 268 Part 2. 268 268 267 2. 207 267 267 0340 Loan CRR CRR Annex I; commitments Annex I; Annex V.Part given Annex V. 1.44(g), Part Part 2.102-105,
1.44(g), 113, 116, Part 246’
2.112, 113, 246 212/212
ELI:
http://data.europa.eu/eli/reg/2025/1958/oj EN OJ L,
17.10.2025