NACE (6) Gross carrying amount of loans and advances to non-financial corporations shall be classified by sector of economic activities using codes in NACE Regulation (“NACE Codes”) on the basis of the principal activity of the counterparty. The classification of the exposures incurred jointly by more than one obligor shall be done in accordance with paragraph 36 in Part 1. Reporting of NACE codes shall be done with the first level of disaggregation, (by “section”). For debt instruments at amortised cost or at fair value through other comprehensive income, carrying amount” shall mean the carrying “Gross amount excluding impairment”. For debt instruments at fair “Accumulated value through profit and loss, carrying amount” shall mean the “Gross carrying amount excluding changes in fair value due to credit “Accumulated risk”. impairment” shall be reported for financial assets at amortised “Accumulated cost or at fair value through other comprehensive income. “Accumulated changes in fair value due to credit risk” figures shall be reported for financial assets at fair value through profit or loss. impairment” shall “Accumulated include specific allowances for financial assets, individually and collectively estimated as defined in paragraphs 36 and 37as well as “Collective allowances for incurred but not reported losses” as defined in paragraph 38 but do not include write-offs” amounts as defined in paragraph “Accumulated 49 of this Part. (7) Debt instruments that are past due but not impaired at the reporting reference date shall be reported in the accounting portfolios subject to impairment. According to IFRS or compatible National GAAP, these accounting portfolios comprise the categories for sale”, and “Available “Loans receivables”, and According to National GAAP based on “Held-to-maturity”. BAD, these accounting portfolios comprise also debt “Non-trading instruments measured at a cost-based method” and non-trading “Other derivative financial assets”. Assets qualify as past due when counterparties have failed to make a payment when contractually due. The whole amounts of such assets shall be reported and broken down according to the number of days of the oldest past due instalment. The past due analysis shall not include any impaired assets. The carrying amount of impaired financial assets shall be reported separately from the past due assets.
NACE (6) Gross carrying amount of loans and advances to non-financial corporations shall be classified by sector of economic activities using codes in NACE Regulation (“NACE Codes”) on the basis of the principal activity of the counterparty. The classification of the exposures incurred jointly by more than one obligor shall be done in accordance with paragraph 36 in Part 1. Reporting of NACE codes shall be done with the first level of disaggregation, (by “section”). For debt instruments at amortised cost or at fair value through other comprehensive income, “Gross carrying amount” shall mean the carrying amount excluding “Accumulated impairment”. For debt instruments at fair value through profit and loss, “Gross carrying amount” shall mean the carrying amount excluding “Accumulated changes in fair value due to credit risk”. “Accumulated impairment” shall be reported for financial assets at amortised cost or at fair value through other comprehensive income. “Accumulated changes in fair value due to credit risk” figures shall be reported for financial assets at fair value through profit or loss. “Accumulated impairment” shall include specific allowances for financial assets, individually and collectively estimated as defined in paragraphs 36 and 37as well as “Collective allowances for incurred but not reported losses” as defined in paragraph 38 but do not include “Accumulated write-offs” amounts as defined in paragraph 49 of this Part. (7) Debt instruments that are past due but not impaired at the reporting reference date shall be reported in the accounting portfolios subject to impairment. According to IFRS or compatible National GAAP, these accounting portfolios comprise the categories “Available for sale”, “Loans and receivables”, and “Held-to-maturity”. According to National GAAP based on BAD, these accounting portfolios comprise also “Non-trading debt instruments measured at a cost-based method” and “Other non-trading financial assets”. Assets qualify as past due when counterparties have failed to make a payment when contractually due. The whole amounts of such assets shall be reported and broken down according to the number of days of the oldest past due instalment. The past due analysis shall not include any impaired assets. The carrying amount of impaired financial assets shall be reported separately from the past due assets. derivative
Annex%20V%20-%20Instructions_FINREP.docx