Credit quality

Domain ID

CRDT_QLTY

Definition

Variables defined on the domain

Members

Member ID Name Definition
0 Not applicable
1 Non-performing In accordance with Regulation (EU) No 680/2014.
11 Performing In accordance with Regulation (EU) No 680/2014.
14 Not in default In accordance with Article 178 of Regulation (EU) No 575/2013.
18 Default because both unlikely to pay and more than 90/180 days past due In accordance with Article 178 of Regulation (EU) No 575/2013.
19 Default because unlikely to pay In accordance with Article 178 of Regulation (EU) No 575/2013.
2 Non-performing but not in default
20 Default because more than 90/180 days past due In accordance with Regulation (EU) No 575/2013.
21 General allowances (GAAP) To be used if the instrument is subject to impairment in accordance with an applied accounting standard other than IFRS 9 and no specific loss allowances are raised against the instrument (unimpaired).
23 Stage 1 (IFRS) To be used if the instrument is not impaired and a loss allowance at an amount equal to 12-month expected credit losses is raised against the instrument under IFRS. Only for instruments subject to impairment under IFRS 9.
24 Stage 2 (IFRS) To be used if the instrument is not impaired and a loss allowance at an amount equal to lifetime expected credit losses is raised against the instrument under IFRS. Only for instruments subject to impairment under IFRS 9.
25 Stage 3 (IFRS) To be used if the instrument is impaired and a loss allowance at an amount equal to lifetime expected credit losses is raised against the instrument under IFRS. Only for instruments subject to impairment under IFRS 9.
26 Specific allowances (GAAP) To be used if the instrument is subject to impairment in accordance with an applied accounting standard other than IFRS 9 and specific loss allowances are raised, irrespective of whether these allowances are individually or collectively assessed (impaired

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