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ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ ΤΗΣ ΕΛΛΗΝΙΚΗΣ ΔΗΜΟΚΡΑΤΙΑΣ ΤΕΥΧΟΣ ΔΕΥΤΕΡΟ
Αρ. Φύλλου 1582 16 Ιουνίου 2014
ΑΠΟΦΑΣΕΙΣ Αριθμ. πράξης: 42/30.5.2014 Πλαίσιο εποπτικών υποχρεώσεων για τη διαχείριση των ανοιγμάτων σε καθυστέρηση και των μη εξυπηρε− τούμενων ανοιγμάτων. ΤΡΑΠΕΖΑ ΤΗΣ ΕΛΛΑΔΟΣ Η ΕΚΤΕΛΕΣΤΙΚΗ ΕΠΙΤΡΟΠΗ ΤΗΣ ΤΡΑΠΕΖΑΣ ΤΗΣ ΕΛΛΑΔΟΣ Αφού έλαβε υπόψη: α) το άρθρο 55Α του Καταστατικού της Τράπεζας της Ελλάδος, β) τις διατάξεις του ν. 4261/2014 "Πρόσβαση στη δρα− στηριότητα των πιστωτικών ιδρυμάτων και προληπτι− κή εποπτεία πιστωτικών ιδρυμάτων και επιχειρήσεων (ενσωμάτωση της Οδηγίας 2013/36/ΕΕ), κατάργηση του ν. 3601/2007 και άλλες διατάξεις" (ΦΕΚ Α' 107), όπως ισχύ− ει, και ιδίως τα άρθρα 4, 65, 66, 68, 80, 89 και 103 αυτού, γ) τον Κανονισμό (ΕΕ) αριθ. 575/2013 του Ευρωπαϊκού Κοινοβουλίου και του Συμβουλίου, της 26ης Ιουνίου 2013, σχετικά με τις απαιτήσεις προληπτικής εποπτείας για πιστωτικά ιδρύματα και επιχειρήσεις επενδύσεων και την τροποποίηση του κανονισμού (ΕΕ) αριθ. 648/2012, ΕΕ L 176 (27.6.2013) 1, δ) τις διατάξεις του ν. 4224/2013 "Κυβερνητικό Συμβού− λιο Διαχείρισης Ιδιωτικού Χρέους, Ελληνικό Επενδυτικό Ταμείο Αξιοποίησης Περιουσίας του Δημοσίου και άλλες επείγουσες διατάξεις" (ΦΕΚ Α' 288), και ιδίως το άρθρο 1 παρ. 2 αυτού, ε) την ΠΔ/ΤΕ 2577/9.3.2006 «Πλαίσιο αρχών λειτουργί− ας και κριτηρίων αξιολόγησης της οργάνωσης και των Συστημάτων Εσωτερικού Ελέγχου των πιστωτικών και των χρηματοδοτικών ιδρυμάτων και σχετικές αρμο− διότητες των διοικητικών τους οργάνων» (ΦΕΚ Α' 59), όπως ισχύει, στ) τη γνώμη της Ευρωπαϊκής Τραπεζικής Αρχής (European Banking Authority) ΕΒΑ−ΟΡ−2013−02 "Opinion of the European Banking Authority on Good Practices for Responsible Mortgage Lending", ζ) το τελικό σχέδιο εκτελεστικών τεχνικών προτύπων της Ευρωπαϊκής Τραπεζικής Αρχής (European Banking Authority) EBA/ITS/2013/03 της 20/2/2014 "ΕΒΑ FINAL draft Implementing Technical Standards On Supervisory reporting on forbearance and non−performing exposures under article 99(4) of Regulation (EU) No 575/2013",
η) ότι από τις διατάξεις της παρούσας δεν προκύπτει δαπάνη σε βάρος του κρατικού προϋπολογισμού, απο− φάσισε τα ακόλουθα: Ι. Γενικά 1. Καθορίζεται ειδικό πλαίσιο υποχρεώσεων για τη διαχείριση από τα πιστωτικά ιδρύματα των σε καθυστέ− ρηση και των μη εξυπηρετούμενων ανοιγμάτων τους, παράλληλα με τις ισχύουσες υποχρεώσεις οι οποίες απορρέουν από το Νόμο 4261/2014, τον Κανονισμό (ΕΕ) αριθ. 575/2013 και τις κατ' εξουσιοδότηση αυτών απο− φάσεις της Τράπεζας της Ελλάδος. Το πλαίσιο αυτό προβλέπει τις εξής βασικές υποχρεώσεις: (α) Την καθιέρωση ανεξάρτητης, οργανωτικά, λειτουρ− γίας διαχείρισης των σε καθυστέρηση και μη εξυπηρε− τούμενων ανοιγμάτων, (β) Τη θέσπιση χωριστής καταγεγραμμένης στρατηγι− κής διαχείρισης των ως άνω ανοιγμάτων, η υλοποίηση της οποίας θα υποστηρίζεται από τα κατάλληλα μηχα− νογραφικά συστήματα και διαδικασίες, (γ) Την καθιέρωση περιοδικής υποβολής αναφορών προς τη Διοίκηση του πιστωτικού ιδρύματος και την Τράπεζα της Ελλάδος. Οι πιο πάνω απαιτήσεις εξειδικεύονται στα πιο κάτω κεφάλαια της παρούσας Πράξης: II. Πεδίο εφαρμογής 2. Οι διατάξεις της παρούσας Πράξης εφαρμόζονται: (α) από όλα τα πιστωτικά ιδρύματα (ΠΙ) που έχουν λάβει άδεια λειτουργίας από την Τράπεζα της Ελλάδος (ΤτΕ), σε ατομική και σε ενοποιημένη βάση, καθώς και (β) από τα υποκαταστήματα στην Ελλάδα των πιστω− τικών ιδρυμάτων με έδρα σε χώρα εκτός του Ε.Ο.Χ. 3. Οι διατάξεις της παρούσας τελούν υπό την επιφύ− λαξη του Πτωχευτικού Κώδικα (Νόμος 3588/2007, ΦΕΚ Α' 153) και του Νόμου 3869/2010 (Ρύθμιση των οφειλών υπερχρεωμένων φυσικών προσώπων και άλλες διατά− ξεις, ΦΕΚ Α' 130). III. Στρατηγική και διαδικασίες διαχείρισης 4. Κάθε ΠΙ αναπτύσσει και υλοποιεί μέσω των κατάλ− ληλων διαδικασιών, στρατηγική διαχείρισης των ανοιγ− μάτων σε καθυστέρηση και των μη εξυπηρετούμενων ανοιγμάτων (εφεξής: ΣΔΚ), η οποία ανταποκρίνεται, τουλάχιστον, στις εξής απαιτήσεις: (α) Είναι συγκεκριμένη και σαφώς καταγεγραμμένη, διακρίνοντας στις ακόλουθες, τουλάχιστον, περιπτώσεις διαχείρισης: − Ανοιγμάτων σε στάδιο προ − καθυστέρησης, − Ανοιγμάτων σε αρχικό στάδιο καθυστέρησης: 1 έως 89 ημέρες καθυστέρησης, − Ανοιγμάτων μη εξυπηρετούμενων,
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ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ (ΤΕΥΧΟΣ ΔΕΥΤΕΡΟ)
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ǹȞȠȚȖȝȐIJȦȞ ıİ ȠȡȚıIJȚțȒ țĮșȣıIJȑȡȘıȘ ıIJȘȞ ȠʌȠȓĮ șĮ țĮIJȘȖȠȡȚȠʌȠȚȠȪȞIJĮȚ IJȠȣȜȐȤȚıIJȠȞ IJĮ ȝȘ İȟȣʌȘȡİIJȠȪȝİȞĮ įȐȞİȚĮ ʌȡȠȢ ȝȘ ıȣȞİȡȖȐıȚȝȠȣȢ Ȓ ȝȘ ȕȚȫıȚȝȠȣȢ įĮȞİȚȠȜȒʌIJİȢ,
(ȕ) ȊȚȠșİIJİȓ IJȚȢ ȕȑȜIJȚıIJİȢ ʌȡĮțIJȚțȑȢ țĮșȫȢ țĮȚ IJȚȢ ȠįȘȖȓİȢ IJȦȞ İʌȠʌIJȚțȫȞ ĮȡȤȫȞ, (Ȗ) ȆİȡȚȖȡȐijİȚ IJȚȢ țĮIJȐȜȜȘȜİȢ įȠȝȑȢ įȚĮțȣȕȑȡȞȘıȘȢ IJȘȢ ȈǻȀ, țĮșȫȢ țĮȚ ıȣıIJȘȝȐIJȦȞ İıȦIJİȡȚțȠȪ İȜȑȖȤȠȣ ȖȚĮ IJȘȞ İijĮȡȝȠȖȒ IJȘȢ, (į) ȆȡȠȕȜȑʌİȚ IJȘȞ ȚİȡȐȡȤȘıȘ IJȘȢ įȚĮȤİȓȡȚıȘȢ IJȦȞ ĮȞȠȚȖȝȐIJȦȞ, ȝİ ȕȐıȘ IJȠȞ țȓȞįȣȞȠ țĮȚ IJȘȞ ĮȞȐȜȠȖȘ țĮIJĮȞȠȝȒ IJȦȞ įȚĮșȑıȚȝȦȞ ʌȩȡȦȞ, (İ) ȆİȡȚȜĮȝȕȐȞİȚ ȚțĮȞȠʌȠȚȘIJȚțȩ ĮȡȚșȝȩ İȞĮȜȜĮțIJȚțȫȞ IJȪʌȦȞ/ʌȜĮȚıȓȦȞ ȡȪșȝȚıȘȢ țĮȚ ȠȡȚıIJȚțȒȢ įȚİȣșȑIJȘıȘȢ ȝİ ıțȠʌȩ IJȘȞ, țĮIJȐ ʌİȡȓʌIJȦıȘ (“case-by-case”), ĮȟȚȠȜȩȖȘıȘ țȐșİ įĮȞİȚȠȜȒʌIJȘ, ıȪȝijȦȞĮ ȝİ IJȠȞ ȀȫįȚțĮ ǻİȠȞIJȠȜȠȖȓĮȢ IJȘȢ ʌĮȡĮȖȡȐijȠȣ 2 IJȠȣ ȐȡșȡȠȣ 1 IJȠȣ Ȟ. 4224/2013, (ıIJ) ȆİȡȚȜĮȝȕȐȞİȚ ıȣȖțİțȡȚȝȑȞȠ ʌȜĮȓıȚȠ ʌȠȜȚIJȚțȒȢ IJȠȣ Ȇǿ ıȤİIJȚțȐ ȝİ IJȠȞ IJȡȩʌȠ ıȤİįȚĮıȝȠȪ țĮȚ ȑȖțȡȚıȘȢ IJȘȢ ȝİșȠįȠȜȠȖȓĮȢ ĮȟȚȠȜȩȖȘıȘȢ IJȘȢ ȕȚȦıȚȝȩIJȘIJĮȢ IJȠȣ įĮȞİȚȠȜȒʌIJȘ, țĮȚ țȐșİ ʌȡȠıijİȡȩȝİȞȠȣ IJȪʌȠȣ ȡȪșȝȚıȘȢ ĮȞȐ țĮIJȘȖȠȡȓĮ įĮȞİȓȠȣ țĮȚ įĮȞİȚȠȜȒʌIJȘ, (ȗ) ȆȡȠȕȜȑʌİȚ ʌȠıȠIJȚțȠʌȠȚȘȝȑȞȠȣȢ ıIJȩȤȠȣȢ ȖȚĮ IJȘ ıȣıIJȘȝĮIJȚțȒ ȝȑIJȡȘıȘ IJȘȢ ĮʌȠIJİȜİıȝĮIJȚțȩIJȘIJĮȢ țĮȚ IJȘȢ ĮʌȠįȠIJȚțȩIJȘIJĮȢ IJȘȢ įȚĮȤİȓȡȚıȘȢ IJȦȞ ıİ țĮșȣıIJȑȡȘıȘ țĮȚ IJȦȞ ȝȘ İȟȣʌȘȡİIJȠȪȝİȞȦȞ ĮȞȠȚȖȝȐIJȦȞ, ĮȞȐ țĮIJȘȖȠȡȓĮ ĮȞȠȓȖȝĮIJȠȢ țĮȚ ĮȞȐ ıIJȐįȚȠ țĮșȣıIJȑȡȘıȘȢ, țĮșȫȢ țĮȚ ȝİșȠįȠȜȠȖȓĮ ʌĮȡĮțȠȜȠȪșȘıȘȢ IJȠȣ ȕĮșȝȠȪ İʌȓIJİȣȟȘȢ IJȦȞ ıIJȩȤȦȞ ĮȣIJȫȞ, ȝİ ıțȠʌȩ IJȘȞ ȑȖțĮȚȡȘ ȜȒȥȘ țĮIJȐȜȜȘȜȦȞ įȚȠȡșȦIJȚțȫȞ ȝȑIJȡȦȞ, (Ș) ȆȡȠȕȜȑʌİȚ IJȘ įȚİȟĮȖȦȖȒ ĮȞĮȜȪıİȦȞ İȣĮȚıșȘıȓĮȢ țĮȚ ıİȞĮȡȓȦȞ ȖȚĮ IJȚȢ ʌȚșĮȞȑȢ İȟİȜȓȟİȚȢ ıIJĮ İʌȓ ȝȑȡȠȣȢ ȤĮȡIJȠijȣȜȐțȚĮ (ʌİȡȚȜĮȝȕĮȞȠȝȑȞȦȞ IJȦȞ ȣʌȠ-ȤĮȡIJȠijȣȜĮțȓȦȞ țĮȚ IJȦȞ IJȝȘȝȐIJȦȞ IJȠȣȢ), (ș) ȆȡȠȕȜȑʌİȚ IJȘ įȚİȟĮȖȦȖȒ ʌȚȜȠIJȚțȫȞ ʌȡȠȖȡĮȝȝȐIJȦȞ (“pilots”) įȚĮȤİȓȡȚıȘȢ ıİ țĮIJȐȜȜȘȜĮ ıIJȠȤİȣȝȑȞĮ ȣʌȠıȪȞȠȜĮ țȐșİ țĮIJȘȖȠȡȓĮȢ įĮȞİȚȠȜȘʌIJȫȞ, İȞıȦȝĮIJȫȞȠȞIJĮȢ ĮʌȠIJİȜİıȝĮIJȚțȑȢ įȚĮįȚțĮıȓİȢ ȝȑIJȡȘıȘȢ țĮȚ ĮȟȚȠȜȩȖȘıȘȢ IJȦȞ ĮʌȠIJİȜİıȝȐIJȦȞ İʌȓ IJȠȣ ʌȜȘșȣıȝȠȪ IJȠȣ ʌȚȜȠIJȚțȠȪ ʌȡȠȖȡȐȝȝĮIJȠȢ, (Ț) ȊʌȠıIJȘȡȓȗİIJĮȚ Įʌȩ ĮʌȠIJİȜİıȝĮIJȚțȐ ıȣıIJȒȝĮIJĮ ʌȜȘȡȠijȩȡȘıȘȢ, ʌȠȣ įȚĮıijĮȜȓȗȠȣȞ, IJȠȣȜȐȤȚıIJȠȞ: (ĮĮ) IJȘȞ ʌĮȡĮȖȦȖȒ ȩȜȦȞ IJȦȞ ĮʌĮȚIJȠȪȝİȞȦȞ İıȦIJİȡȚțȫȞ ĮȞĮijȠȡȫȞ ȝİ IJȠ ĮȞȐȜȠȖȠ İʌȓʌİįȠ ʌȜȘȡȠijȩȡȘıȘȢ, (ȕȕ) IJȘȞ ʌĮȡĮȖȦȖȒ ȩȜȦȞ IJȦȞ ĮʌĮȚIJȠȪȝİȞȦȞ IJĮțIJȚțȫȞ țĮȚ ȑțIJĮțIJȦȞ İʌȠʌIJȚțȫȞ ĮȞĮijȠȡȫȞ, (ȖȖ) IJȘȞ ȚțĮȞȩIJȘIJĮ įȚİȞȑȡȖİȚĮȢ IJȘȢ ĮʌĮȚIJȠȪȝİȞȘȢ ĮȞȐȜȣıȘȢ ıIJȠ įĮȞİȚĮțȩ ȤĮȡIJȠijȣȜȐțȚȠ, ȫıIJİ ȞĮ țĮșȓıIJĮIJĮȚ İijȚțIJȒ Ș țĮIJȘȖȠȡȚȠʌȠȓȘıȘ țĮȚ Ș ĮȟȚȠȜȩȖȘıȘ ĮʌȠįȩıİȦȞ țĮȚ ĮʌȠIJİȜİıȝȐIJȦȞ,
ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ (ΤΕΥΧΟΣ ΔΕΥΤΕΡΟ)
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(įį) IJȘȞ İȞıȦȝȐIJȦıȘ ıȣıIJȒȝĮIJȠȢ ȑȖțĮȚȡȘȢ ʌȡȠİȚįȠʌȠȓȘıȘȢ, IJȠ ȠʌȠȓȠ İʌȚIJȡȑʌİȚ IJȠȞ İȞIJȠʌȚıȝȩ ʌȚșĮȞȫȞ ʌȡȠȕȜȘȝĮIJȚțȫȞ ĮȞȠȚȖȝȐIJȦȞ/ȤȠȡȘȖȒıİȦȞ ıIJȘ ȕȐıȘ ʌȡȠțĮșȠȡȚıȝȑȞȦȞ įİȚțIJȫȞ, (İİ) IJȘ ıȣıIJȘȝĮIJȚțȒ țĮIJĮȖȡĮijȒ țĮȚ İȣȤİȡȒ ĮȞȐțIJȘıȘ ȩȜȦȞ IJȦȞ ıIJȠȚȤİȓȦȞ ʌȠȣ ȤȡȘıȚȝȠʌȠȚȠȪȞIJĮȚ ȖȚĮ IJȘȞ ĮȡȤȚțȒ ĮȟȚȠȜȩȖȘıȘ IJȦȞ įĮȞİȚȠȜȘʌIJȫȞ țĮȚ IJȚȢ ȝİIJĮȖİȞȑıIJİȡİȢ IJĮțIJȚțȑȢ ĮȟȚȠȜȠȖȒıİȚȢ ȖȚĮ įĮȞİȚȠȜȒʌIJİȢ ʌȠȣ ȑȤȠȣȞ ȒįȘ İȞIJĮȤșİȓ ıİ țĮșİıIJȫȢ ȡȪșȝȚıȘȢ, (ȗȗ) IJȘȞ IJȣʌȠʌȠȓȘıȘ IJȠȣ IJȡȩʌȠȣ ʌĮȡȠȣıȓĮıȘȢ IJȦȞ ıȤİIJȚțȫȞ ʌȜȘȡȠijȠȡȚȫȞ (ȚĮ) ȆȡȠȕȜȑʌİȚ IJȘȞ țĮșȚȑȡȦıȘ ȝȘȤĮȞȚıȝȫȞ țĮȚ ȠȜȠțȜȘȡȦȝȑȞȦȞ ıȣıIJȘȝȐIJȦȞ ȑȖțĮȚȡȘȢ ʌȡȠİȚįȠʌȠȓȘıȘȢ (“early warning systems”), (Țȕ) ǻȚĮıijĮȜȓȗİȚ IJȘ ȤȡȒıȘ ĮȟȚȩʌȚıIJȠȣ ıȣıIJȒȝĮIJȠȢ ıȣȜȜȠȖȒȢ, İʌİȟİȡȖĮıȓĮȢ, İʌȚțȪȡȦıȘȢ, İʌȚțĮȚȡȠʌȠȓȘıȘȢ, įȚĮIJȒȡȘıȘȢ țĮȚ ĮȞȐțIJȘıȘȢ IJȦȞ ĮʌĮȚIJȠȪȝİȞȦȞ įİįȠȝȑȞȦȞ, ȝİ ıĮijİȓȢ ʌȡȠįȚĮȖȡĮijȑȢ țĮȚ țȡȚIJȒȡȚĮ ʌȡȠıȕĮıȚȝȩIJȘIJĮȢ İȞ ıȤȑıİȚ ȝİ ȩȜȘ IJȘȞ ʌȜȘȡȠijȩȡȘıȘ ʌȠȣ ĮijȠȡȐ IJĮ ĮȞȠȓȖȝĮIJĮ ʌȠȣ ȣʌȐȖȠȞIJĮȚ ıIJȘȞ ʌĮȡȠȪıĮ (ȠȚțȠȞȠȝȚțȐ ıIJȠȚȤİȓĮ, įȚțĮȚȠȜȠȖȘIJȚțȐ, ȞȠȝȚțȐ țĮȚ ȐȜȜĮ ȑȖȖȡĮijĮ, ʌİȡȚȜĮȝȕĮȞȠȝȑȞȘȢ țĮȚ IJȘȢ įȚĮIJȒȡȘıȘȢ IJȦȞ įİįȠȝȑȞȦȞ İʌȚțȠȚȞȦȞȓĮȢ ȝİ IJȠȣȢ įĮȞİȚȠȜȒʌIJİȢ), IJȘȡȠȣȝȑȞȘȢ IJȘȢ ȞȠȝȠșİıȓĮȢ ʌİȡȓ ʌȡȠıIJĮıȓĮȢ įİįȠȝȑȞȦȞ ʌȡȠıȦʌȚțȠȪ ȤĮȡĮțIJȒȡĮ țĮȚ ȚįȓȦȢ IJȠȣ ȃȩȝȠȣ 2472/1997 (ĭǼȀ ǹ’ 50), (ȚȖ) ȆȡȠȕȜȑʌİȚ ʌȠȜȚIJȚțȒ İțʌĮȓįİȣıȘȢ țĮȚ țĮșȠįȒȖȘıȘȢ IJȦȞ İȝʌȜİțȩȝİȞȦȞ ȖȚĮ IJȠȞ ȤİȚȡȚıȝȩ ȚįȓȦȢ IJȦȞ ȝȘ ıȣȞİȡȖȐıȚȝȦȞ Ȓ ȝȘ ȕȚȫıȚȝȦȞ įĮȞİȚȠȜȘʌIJȫȞ ȝİ ĮțȡȚȕȒ ʌİȡȚȖȡĮijȒ IJȘȢ ĮțȠȜȠȣșȘIJȑĮȢ ıİ țȐșİ ıIJȐįȚȠ įȚĮįȚțĮıȓĮȢ, (Țį) ȊʌȩțİȚIJĮȚ ıİ IJĮțIJȚțȒ İʌĮȞĮȟȚȠȜȩȖȘıȘ ʌȡȠțİȚȝȑȞȠȣ ȞĮ İʌȚțĮȚȡȠʌȠȚİȓIJĮȚ țĮIJĮȜȜȒȜȦȢ, ȜĮȝȕȐȞȠȞIJĮȢ ȣʌȩȥȘ IJȘȢ ȝĮțȡȠȠȚțȠȞȠȝȚțȑȢ ıȣȞșȒțİȢ țĮȚ IJȚȢ IJȐıİȚȢ ıIJȘ ȡȠȒ IJȦȞ țĮșȣıIJİȡȒıİȦȞ țĮȚ IJȦȞ ȝȘ İȟȣʌȘȡİIJȠȪȝİȞȦȞ ĮȞȠȚȖȝȐIJȦȞ. Ǿ ĮȟȚȠȜȩȖȘıȘ șĮ ʌȡȑʌİȚ ȞĮ ȜĮȝȕȐȞİȚ ȣʌȩȥȘ ʌȚșĮȞȑȢ ȝİIJĮȕȠȜȑȢ İıȦIJİȡȚțȫȞ ʌĮȡĮȖȩȞIJȦȞ (ʌ.Ȥ. ĮȜȜĮȖȑȢ ıIJȡĮIJȘȖȚțȒȢ, įȚĮȡșȡȦIJȚțȑȢ ĮȜȜĮȖȑȢ, İȟȑȜȚȟȘ IJȠȣ ȤĮȡIJȠijȣȜĮțȓȠȣ, ʌȚșĮȞȑȢ İȟĮȖȠȡȑȢ, ıȣȖȤȦȞİȪıİȚȢ Ȓ ʌȦȜȒıİȚȢ IJȝȘȝȐIJȦȞ IJȠȣ ȤĮȡIJȠijȣȜĮțȓȠȣ), țĮȚ İȟȦIJİȡȚțȫȞ ʌĮȡĮȖȩȞIJȦȞ (ʌ.Ȥ. ıȣȞșȒțİȢ IJȘȢ İȣȡȪIJİȡȘȢ ĮȖȠȡȐȢ, ȝĮțȡȠȠȚțȠȞȠȝȚțȩ ʌİȡȚȕȐȜȜȠȞ, İȟȑȜȚȟȘ IJȠȣ ȝİȖȑșȠȣȢ IJȦȞ ȝȘ İȟȣʌȘȡİIJȠȪȝİȞȦȞ ĮȞȠȚȖȝȐIJȦȞ ıİ İʌȓʌİįȠ ıȣıIJȒȝĮIJȠȢ), (Țİ) īȞȦıIJȠʌȠȚİȓIJĮȚ ȝİ ıĮijȒȞİȚĮ ıIJȠȣȢ ȣʌĮȜȜȒȜȠȣȢ, IJĮ ıIJİȜȑȤȘ țĮȚ IJĮ ȩȡȖĮȞĮ IJȠȣ Ȇǿ ʌȠȣ İȝʌȜȑțȠȞIJĮȚ ıIJȘ ȈǻȀ țĮȚ IJȘȞ ȣȜȠʌȠȓȘıȒ IJȘȢ.
IV. ǵȡȖĮȞĮ ǼIJĮȚȡȚțȒȢ ǻȚĮțȣȕȑȡȞȘıȘȢ ȖȚĮ IJȘ įȚĮȤİȓȡȚıȘ IJȦȞ ıİ țĮșȣıIJȑȡȘıȘ țĮȚ IJȦȞ ȝȘ İȟȣʌȘȡİIJȠȪȝİȞȦȞ ĮȞȠȚȖȝȐIJȦȞ 5. ȉĮ Ȇǿ ȠijİȓȜȠȣȞ ȞĮ ıȣıIJȒıȠȣȞ ȤȦȡȚıIJȒ ȜİȚIJȠȣȡȖȓĮ ȖȚĮ IJȘ įȚĮȤİȓȡȚıȘ IJȦȞ ıİ țĮșȣıIJȑȡȘıȘ țĮȚ IJȦȞ ȝȘ İȟȣʌȘȡİIJȠȪȝİȞȦȞ ĮȞȠȚȖȝȐIJȦȞ, țĮșȫȢ țĮȚ ĮȞİȟȐȡIJȘIJȠ, țĮIJȐȜȜȘȜĮ ıIJİȜİȤȦȝȑȞȠ, ȩȡȖĮȞȠ ȖȚĮ IJȘȞ țİȞIJȡȠʌȠȚȘȝȑȞȘ ʌĮȡĮțȠȜȠȪșȘıȘ IJȘȢ ȜİȚIJȠȣȡȖȓĮ ĮȣIJȒȢ țĮȚ IJȘȞ İȞ ȖȑȞİȚ ĮʌȠIJİȜİıȝĮIJȚțȒ ȣȜȠʌȠȓȘıȘ IJȘȢ ȈǻȀ.
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ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ (ΤΕΥΧΟΣ ΔΕΥΤΕΡΟ)
6. ȉĮ Ȇǿ ȠijİȓȜȠȣȞ ȞĮ țĮșȠȡȓȗȠȣȞ ȝİ ıĮijȒȞİȚĮ IJȠ ȠȡȖĮȞȩȖȡĮȝȝĮ (“blueprint”), IJȠȞ ĮȡȚșȝȩ țĮȚ IJĮ ʌȡȠıȩȞIJĮ IJȦȞ ȣʌĮȜȜȒȜȦȞ ʌȠȣ İȓȞĮȚ İʌȚijȠȡIJȚıȝȑȞȠȚ ȝİ IJȘȞ ȣȜȠʌȠȓȘıȘ țĮȚ IJȘȞ ʌĮȡĮțȠȜȠȪșȘıȘ IJȘȢ ȈǻȀ. ǼȚįȚțȩIJİȡĮ, IJȠ įȚȠȚțȘIJȚțȩ ȩȡȖĮȞȠ ȖȚĮ IJȘȞ ʌĮȡĮțȠȜȠȪșȘıȘ IJȦȞ țĮșȣıIJİȡȒıİȦȞ (İijİȟȒȢ: ǻȅȀ) șĮ İȓȞĮȚ İʌȚijȠȡIJȚıȝȑȞȠ ȝİ IJȚȢ ĮțȩȜȠȣșİȢ ĮȡȝȠįȚȩIJȘIJİȢ: (Į) IJȘȞ țİȞIJȡȠʌȠȚȘȝȑȞȘ İʌİȟİȡȖĮıȓĮ ȩȜȦȞ IJȦȞ İıȦIJİȡȚțȫȞ ĮȞĮijȠȡȫȞ IJȘȢ ȜİȚIJȠȣȡȖȓĮȢ įȚĮȤİȓȡȚıȘȢ IJȦȞ țĮșȣıIJİȡȒıİȦȞ, ȝİ ȕȐıȘ IJȘȞ ʌĮȡȠȪıĮ ȆȡȐȟȘ, (ȕ) IJȘ įȚĮȝȩȡijȦıȘ IJȦȞ įȚĮșȑıȚȝȦȞ IJȪʌȦȞ ȡȪșȝȚıȘȢ țĮȚ ȠȡȚıIJȚțȒȢ įȚİȣșȑIJȘıȘȢ ĮȞȐ ȣʌȠȤĮȡIJȠijȣȜȐțȚȠ įĮȞİȓȦȞ țĮȚ IJȘȞ ʌĮȡĮțȠȜȠȪșȘıȘ IJȘȢ ĮʌȠIJİȜİıȝĮIJȚțȩIJȘIJȐȢ IJȠȣȢ ȝȑıȦ țĮIJȐȜȜȘȜȦȞ įİȚțIJȫȞ ĮʌȩįȠıȘȢ, (Ȗ) IJȘ įȚĮȝȩȡijȦıȘ țĮȚ IJİțȝȘȡȓȦıȘ IJȦȞ țȡȚIJȘȡȓȦȞ ȝİ ȕȐıȘ IJĮ ȠʌȠȓĮ șĮ İȟİIJȐȗİIJĮȚ Ș ȝĮțȡȠʌȡȩșİıȝȘ ȕȚȦıȚȝȩIJȘIJĮ (“sustainability”) İțȐıIJȠȣ IJȪʌȠȣ ȡȪșȝȚıȘȢ Ȓ ȠȡȚıIJȚțȒȢ įȚİȣșȑIJȘıȘȢ (ĮȞȐʌIJȣȟȘ țĮȚ ȤȡȒıȘ İȚįȚțȫȞ įİȞįȡȠįȚĮȖȡĮȝȝȐIJȦȞ - “decision trees”), (į) IJȠȞ țĮșȠȡȚıȝȩ IJȦȞ ʌĮȡĮȝȑIJȡȦȞ țĮȚ IJȠ İȪȡȠȢ ĮȡȝȠįȚȠIJȒIJȦȞ IJȦȞ ȠȡȖȐȞȦȞ țĮȚ ʌȡȠıȫʌȦȞ ʌȠȣ İȝʌȜȑțȠȞIJĮȚ ıIJȘȞ ĮȟȚȠȜȩȖȘıȘ IJȘȢ ȕȚȦıȚȝȩIJȘIJĮȢ țĮȚ țĮIJĮȜȜȘȜȩIJȘIJĮȢ IJȠȣ ʌȡȠIJİȚȞȩȝİȞȠȣ IJȪʌȠȣ ȡȪșȝȚıȘȢ țĮȚ ıIJȘȞ ȝİIJȑʌİȚIJĮ ʌĮȡĮțȠȜȠȪșȘıȘ IJȘȢ İijĮȡȝȠȖȒȢ IJȠȣ, (İ) IJȠ ıȤİįȚĮıȝȩ, ʌĮȡĮțȠȜȠȪșȘıȘ țĮȚ ĮȟȚȠȜȩȖȘıȘ (įȣȞȘIJȚțȫȢ ıİ ıȣȞİȡȖĮıȓĮ ȝİ IJȚȢ İʌȚȤİȚȡȘıȚĮțȑȢ ȝȠȞȐįİȢ) IJȦȞ ʌȚȜȠIJȚțȫȞ ʌȡȠȖȡĮȝȝȐIJȦȞ ȡȣșȝȓıİȦȞ. 7. ȆȡȠțİȚȝȑȞȠȣ ȞĮ įȚĮıijĮȜȚıIJİȓ Ș ĮȞIJȚțİȚȝİȞȚțȒ țĮȚ ĮȝİȡȩȜȘʌIJȘ ʌȡȠıȑȖȖȚıȘ ıIJȘ įȚĮȤİȓȡȚıȘ IJȦȞ ȝȘ İȟȣʌȘȡİIJȠȪȝİȞȦȞ ĮȞȠȚȖȝȐIJȦȞ țĮȚ ıIJȚȢ ȡȣșȝȓıİȚȢ įĮȞİȓȦȞ IJȦȞ įĮȞİȚȠȜȘʌIJȫȞ ʌȠȣ ĮȞIJȚȝİIJȦʌȓȗȠȣȞ ȠȚțȠȞȠȝȚțȑȢ įȣıțȠȜȓİȢ, IJĮ Ȇǿ įȚĮıijĮȜȓȗȠȣȞ ȩIJȚ Ș ȜİȚIJȠȣȡȖȓĮ įȚĮȤİȓȡȚıȘȢ țĮșȣıIJİȡȒıİȦȞ țĮȚ IJȠ ǻȅȀ įȚĮșȑIJȠȣȞ IJȠȞ țĮIJȐȜȜȘȜȠ ȕĮșȝȩ ĮȞİȟĮȡIJȘıȓĮȢ ıİ ıȤȑıȘ ȝİ IJȚȢ ȣʌȩȜȠȚʌİȢ ȜİȚIJȠȣȡȖȚțȑȢ įȠȝȑȢ IJȠȣȢ țĮȚ ȚįȓȦȢ ıİ ıȤȑıȘ ȝİ IJȚȢ ȜİȚIJȠȣȡȖȓİȢ ȤȠȡȒȖȘıȘȢ ʌȚıIJȫıİȦȞ țĮȚ įȚĮȤİȓȡȚıȘȢ IJȠȣ ȠȝĮȜȐ İȟȣʌȘȡİIJȠȪȝİȞȠȣ IJȝȒȝĮIJȠȢ IJȠȣ ȤĮȡIJȠijȣȜĮțȓȠȣ. Ǿ İȞ ȜȩȖȦ ȜİȚIJȠȣȡȖȓĮ İȓȞĮȚ ıĮijȫȢ ȠȡȚıȝȑȞȘ, įȚĮțȡȚIJȒ țĮȚ ȣʌȩțİȚIJĮȚ ıIJȠȞ ȑȜİȖȤȠ țĮȚ ʌĮȡĮțȠȜȠȪșȘıȘ IJȦȞ ȠȡȖȐȞȦȞ İıȦIJİȡȚțȠȪ İȜȑȖȤȠȣ IJȠȣ Ȇǿ. ȅȚ İȚıȘȖȒıİȚȢ țĮȚ ȠȚ ǼțșȑıİȚȢ IJȠȣ ǻȅȀ ʌȠȣ ĮijȠȡȠȪȞ IJȘȞ ĮʌȠIJİȜİıȝĮIJȚțȩIJȘIJĮ IJȘȢ ȈǻȀ, IJȦȞ įȚĮșȑıȚȝȦȞ IJȪʌȦȞ ȡȪșȝȚıȘȢ țĮȚ ȠȡȚıIJȚțȒȢ įȚİȣșȑIJȘıȘȢ, IJĮ ĮʌȠIJİȜȑıȝĮIJĮ IJȦȞ ʌȚȜȠIJȚțȫȞ ʌȡȠȖȡĮȝȝȐIJȦȞ, IJĮ țȡȚIJȒȡȚĮ ȝİ IJĮ ȠʌȠȓĮ șĮ ĮȟȚȠȜȠȖİȓIJĮȚ Ș ȕȚȦıȚȝȩIJȘIJĮ IJȦȞ IJȪʌȦȞ ȡȪșȝȚıȘȢ Ȓ ȠȡȚıIJȚțȒȢ įȚİȣșȑIJȘıȘȢ, țĮșȫȢ țĮȚ ȠȚ ȠȡȖĮȞȦIJȚțȑȢ ȡȣșȝȓıİȚȢ IJȠȣ ıIJȠȚȤİȓȠȣ (į) IJȘȢ ʌĮȡ. 11, ȣʌȠȕȐȜȜȠȞIJĮȚ ıIJȠ ǻȈ, ȑȞĮ IJȠȣȜȐȤȚıIJȠȞ ȝȑȜȠȢ IJȠȣ ȠʌȠȓȠȣ İʌȚijȠȡIJȓȗİIJĮȚ İȚįȚțȫȢ țĮȚ ȝİ IJȠ ĮȞIJȚțİȓȝİȞȠ IJȘȢ ıIJİȞȩIJİȡȘȢ ʌĮȡĮțȠȜȠȪșȘıȘȢ IJȘȢ ȈǻȀ. ȅȚ ǼțșȑıİȚȢ ȖȚĮ IJȘȞ ĮʌȠIJİȜİıȝĮIJȚțȩIJȘIJĮ IJȘȢ ȈǻȀ țĮȚ IJȦȞ IJȪʌȦȞ ȡȪșȝȚıȘȢ Ȓ ȠȡȚıIJȚțȒȢ įȚİȣșȑIJȘıȘȢ ȣʌȠȕȐȜȜȠȞIJĮȚ ıIJȠ ǻȈ IJȠȣȜȐȤȚıIJȠȞ ĮȞȐ IJȡȓȝȘȞȠ. ȉȠ ǻȅȀ ıȣȞİȡȖȐȗİIJĮȚ ȝİ IJȘ ȂȠȞȐįĮ ǻȚĮȤİȓȡȚıȘȢ ȀȚȞįȪȞȦȞ ȖȚĮ IJȘȞ ĮȝȠȚȕĮȓĮ țĮIJĮȞȩȘıȘ țĮȚ ĮȞȐʌIJȣȟȘ IJȘȢ țĮIJȐȜȜȘȜȘȢ ȝİșȠįȠȜȠȖȓĮȢ ĮȞĮijȠȡȚțȐ ȝİ IJȘȞ ĮȟȚȠȜȩȖȘıȘ IJȦȞ țȚȞįȪȞȦȞ ʌȠȣ ĮʌȠȡȡȑȠȣȞ Įʌȩ țȐșİ IJȪʌȠ ȡȪșȝȚıȘȢ țĮȚ țĮIJȘȖȠȡȓĮ țĮșȣıIJȑȡȘıȘȢ, ĮȞȐ ȤĮȡIJȠijȣȜȐțȚȠ. ȅȚ İȚıȘȖȒıİȚȢ țĮȚ ȠȚ ǼțșȑıİȚȢ IJȠȣ ǻȅȀ ʌȡȠȢ IJȠ ǻȈ ȣʌȠȕȐȜȜȠȞIJĮȚ țĮȚ ıIJȘ ȂȠȞȐįĮ ǻȚĮȤİȓȡȚıȘȢ
ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ (ΤΕΥΧΟΣ ΔΕΥΤΕΡΟ)
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ȀȚȞįȪȞȦȞ, Ƞ İʌȚțİijĮȜȒȢ IJȘȢ ȠʌȠȓĮȢ İțijȡȐȗİȚ IJȘ ȖȞȫȝȘ IJȠȣ ıIJȠ ǻȈ, ȖȚĮ IJȚȢ ıȤİIJȚțȑȢ İȚıȘȖȒıİȚȢ, ȝȑıȦ IJȘȢ ǼʌȚIJȡȠʌȒȢ ǻȚĮȤİȓȡȚıȘȢ ȀȚȞįȪȞȦȞ. 8. ȅȚ ĮȞȦIJȑȡȦ ĮʌĮȚIJȒıİȚȢ įİȞ șȓȖȠȣȞ IJȚȢ ȖİȞȚțȑȢ ĮȡȤȑȢ țĮȚ IJȚȢ ĮʌĮȚIJȒıİȚȢ İIJĮȚȡȚțȒȢ įȚĮțȣȕȑȡȞȘıȘȢ IJȘȢ ȚıȤȪȠȣıĮȢ ȞȠȝȠșİıȓĮȢ, ʌİȡȚȜĮȝȕĮȞȠȝȑȞȠȣ IJȠȣ ȀĮȞȠȞȚıȝȠȪ (ǼǼ) 575/2013 țĮȚ IJȦȞ țĮIJİȣșȣȞIJȒȡȚȦȞ ȠįȘȖȚȫȞ IJȘȢ ǼȣȡȦʌĮȧțȒȢ ȉȡĮʌİȗȚțȒȢ ǹȡȤȒȢ (ǼǺǹ) ȚįȓȦȢ ȦȢ ʌȡȠȢ IJȚȢ ĮȡȝȠįȚȩIJȘIJİȢ țĮȚ IJȚȢ ȖȡĮȝȝȑȢ ĮȞĮijȠȡȐȢ IJȦȞ İʌȚȝȑȡȠȣȢ ǼʌȚIJȡȠʌȫȞ ʌȠȣ ȝʌȠȡİȓ ȞĮ ıȣȞİʌȚțȠȣȡȠȪȞ IJȠ ǻȈ, țĮșȫȢ țĮȚ IJȦȞ ȜȠȚʌȫȞ ȠȡȖȐȞȦȞ įȚȠȓțȘıȘȢ țȐșİ ʌȚıIJȦIJȚțȠȪ ȚįȡȪȝĮIJȠȢ. ȀĮIJȐ IJȘ ȜȒȥȘ IJȘȢ ĮʌȩijĮıȘȢ ʌİȡȓ IJȘȢ ıȣȞȠȜȚțȒȢ ıIJȡĮIJȘȖȚțȒȢ ĮȞȐȜȘȥȘȢ țȚȞįȪȞȦȞ țĮȚ IJȘȢ ȤȐȡĮȟȘȢ IJȘȢ ʌȚıIJȠįȠIJȚțȒȢ ʌȠȜȚIJȚțȒȢ șĮ ʌȡȑʌİȚ, ıİ țȐșİ ʌİȡȓʌIJȦıȘ, ȞĮ įȚĮıijĮȜȓȗİIJĮȚ Ș įȣȞĮIJȩIJȘIJĮ ıȣȞİțIJȓȝȘıȘȢ IJȠȣ ıȣȞȩȜȠȣ IJȦȞ țȚȞįȪȞȦȞ ʌȠȣ IJȠ ʌȚıIJȦIJȚțȩ ȓįȡȣȝĮ ĮȞĮȜĮȝȕȐȞİȚ Ȓ İȞįȑȤİIJĮȚ ȞĮ ĮȞĮȜȐȕİȚ İȞ ĮȞĮijȠȡȐ IJȩıȠ ʌȡȠȢ IJȠ ȠȝĮȜȐ İȟȣʌȘȡİIJȠȪȝİȞȠ ȤĮȡIJȠijȣȜȐțȚȠ ȩıȠ țĮȚ ʌȡȠȢ IJȠ ȣʌĮȖȩȝİȞȠ ıIJȘ ȈǻȀ.
V. ȀĮIJİȣșȣȞIJȒȡȚİȢ ȖȡĮȝȝȑȢ ȖȚĮ IJȘȞ țĮIJȘȖȠȡȚȠʌȠȓȘıȘ IJȠȣ ȤĮȡIJȠijȣȜĮțȓȠȣ 9. ǺĮıȚțȩ ıIJȠȚȤİȓȠ IJȘȢ ȈǻȀ ĮʌȠIJİȜİȓ Ș țĮIJȐȜȜȘȜȘ țĮIJȘȖȠȡȚȠʌȠȓȘıȘ țĮȚ ĮȞȐȜȣıȘ IJȠȣ ȤĮȡIJȠijȣȜĮțȓȠȣ (“portfolio segmentation”), įİįȠȝȑȞȠȣ ȩIJȚ İʌȚIJȡȑʌİȚ ıIJĮ Ȇǿ ȞĮ İʌȚȜȑȖȠȣȞ țĮȚ ȞĮ ʌȡȠıĮȡȝȩȗȠȣȞ ȝİ ȕȑȜIJȚıIJȠ IJȡȩʌȠ įȚĮijȠȡİIJȚțȑȢ ȜȪıİȚȢ įȚĮȤİȓȡȚıȘȢ ıİ įȚĮijȠȡİIJȚțȠȪȢ IJȠȝİȓȢ IJȠȣ įĮȞİȚĮțȠȪ IJȠȣȢ ȤĮȡIJȠijȣȜĮțȓȠȣ. īȚĮ IJȠ ıțȠʌȩ ĮȣIJȩ, IJĮ Ȇǿ ʌȡȠȕĮȓȞȠȣȞ, IJȠȣȜȐȤȚıIJȠȞ, ıIJĮ İȟȒȢ: (Į) ĬİıʌȓȗȠȣȞ ıȣȞİʌȒ țĮȚ ıĮijȒ țȡȚIJȒȡȚĮ (ȩʌȦȢ, İȞįİȚțIJȚțȐ, Ƞ ıțȠʌȩȢ IJȘȢ ȤȠȡȒȖȘıȘȢ, IJȠ ȞȩȝȚıȝĮ, IJȠ İʌȚIJȩțȚȠ, Ș IJȠʌȠșİıȓĮ IJȠȣ ȣʌȑȖȖȣȠȣ ĮțȚȞȒIJȠȣ, Ș ȖİȦȖȡĮijȚțȒ ʌİȡȚȠȤȒ IJȘȢ İʌȚȤİȚȡȘȝĮIJȚțȒȢ įȡĮıIJȘȡȚȩIJȘIJĮȢ, IJȠ ȝȑȖİșȠȢ IJȠȣ ĮȞȠȓȖȝĮIJȠȢ, Ș ıȣȝʌİȡȚijȠȡȐ IJȠȣ įĮȞİȚȠȜȒʌIJȘ) ȖȚĮ ȞĮ țĮIJȘȖȠȡȚȠʌȠȚȠȪȞ țȐșİ ȤĮȡIJȠijȣȜȐțȚȠ țĮȚ ȣʌȩ-ȤĮȡIJȠijȣȜȐțȚȠ (“sub-portfolio”), ĮȞĮʌIJȪııȠȞIJĮȢ țĮIJȐȜȜȘȜİȢ ȝİșȠįȠȜȠȖȓİȢ, (ȕ) ǹȞĮȜȪȠȣȞ ʌİȡĮȚIJȑȡȦ țȐșİ ȣʌȩ-ȤĮȡIJȠijȣȜȐțȚȠ, ĮȞĮȜȩȖȦȢ IJȠȣ ȤȡȩȞȠȣ țĮșȣıIJȑȡȘıȘȢ (“bucket țĮșȣıIJȑȡȘıȘȢ”) țĮȚ IJȠȣ țȚȞįȪȞȠȣ ĮșȑIJȘıȘȢ, ȜĮȝȕȐȞȠȞIJĮȢ ȣʌȩȥȘ IJȘȞ ʌȡȠȠʌIJȚțȒ İȚıʌȡĮȟȚȝȩIJȘIJĮȢ ȝİ ȤȡȒıȘ įİįȠȝȑȞȦȞ İȚįȚțȒȢ ʌȚıIJȠȜȘʌIJȚțȒȢ ĮȟȚȠȜȩȖȘıȘȢ ȖȚĮ įĮȞİȚȠȜȒʌIJİȢ ȣȥȘȜȠȪ țȚȞįȪȞȠȣ (“stress credit rating”) țĮȚ İıȦIJİȡȚțȒȢ ıȣȝʌİȡȚijȠȡȚțȒȢ ĮȟȚȠȜȩȖȘıȘȢ (“internal behavioural systems”), İȚįȚțȐ ȖȚĮ IJȠȣȢ ıțȠʌȠȪȢ IJȘȢ ȈǻȀ. 10. ȉĮ ʌĮȡĮʌȐȞȦ ȑȤȠȣȞ ȚįȓȦȢ ıțȠʌȩ IJȘȞ, țĮIJȐ ʌȡȠIJİȡĮȚȩIJȘIJĮ, įȚĮȤİȓȡȚıȘ IJȦȞ ʌĮȡĮʌȐȞȦ ĮȞȠȚȖȝȐIJȦȞ ȝİ ȕȐıȘ IJȠȞ țȓȞįȣȞȠ, IJȠ ȕĮșȝȩ ıȣȞİȡȖĮıȓĮȢ țĮȚ IJȘ ȕȚȦıȚȝȩIJȘIJĮ IJȠȣ įĮȞİȚȠȜȒʌIJȘ.
VI. ȀĮIJİȣșȣȞIJȒȡȚİȢ ȖȡĮȝȝȑȢ ȖȚĮ IJȠ ıȤİįȚĮıȝȩ țĮȚ ĮȟȚȠȜȩȖȘıȘ ȕȚȫıȚȝȦȞ IJȪʌȦȞ ȡȪșȝȚıȘȢ 11. ȈIJȠ ʌȜĮȓıȚȠ IJȘȢ ȈǻȀ, IJĮ Ȇǿ ȠijİȓȜȠȣȞ ȞĮ ĮȞĮʌIJȪȟȠȣȞ țĮȚ ȞĮ İijĮȡȝȩȗȠȣȞ țĮIJȐȜȜȘȜȠ ʌȜĮȓıȚȠ İȞĮȜȜĮțIJȚțȫȞ IJȪʌȦȞ ȡȪșȝȚıȘȢ IJȦȞ ıİ țĮșȣıIJȑȡȘıȘ țĮȚ IJȦȞ ȝȘ İȟȣʌȘȡİIJȠȪȝİȞȦȞ
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ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ (ΤΕΥΧΟΣ ΔΕΥΤΕΡΟ)
ĮȞȠȚȖȝȐIJȦȞ, ȠȚ ȠʌȠȓȠȚ ʌȡȠIJİȓȞȠȞIJĮȚ ıIJȠȣȢ ıȣȞİȡȖȐıȚȝȠȣȢ țĮȚ ȕȚȫıȚȝȠȣȢ įĮȞİȚȠȜȒʌIJİȢ ȣʌȩ IJȠȞ ȩȡȠ ȩIJȚ İȓȞĮȚ ȝĮțȡȠʌȡȩșİıȝĮ ĮʌȠIJİȜİıȝĮIJȚțȑȢ țĮȚ ȕȚȫıȚȝİȢ, ȜĮȝȕȐȞȠȞIJĮȢ įİȩȞIJȦȢ ȣʌȩȥȘ IJȚȢ ĮȚIJȓİȢ ʌȠȣ ȠįȒȖȘıĮȞ ıIJȘȞ İȝijȐȞȚıȘ ȠȚțȠȞȠȝȚțȫȞ įȣıțȠȜȚȫȞ. īȚĮ IJȠ ıțȠʌȩ ĮȣIJȩ, IJĮ Ȇǿ: (Į) ȅȡȓȗȠȣȞ IJȠȣȢ İʌȚȜȑȟȚȝȠȣȢ ȖȚĮ țȐșİ ȣʌȩ-ȤĮȡIJȠijȣȜȐțȚȠ țĮȚ ȣʌȠțĮIJȘȖȠȡȓĮ İȞįİįİȚȖȝȑȞȠȣȢ IJȪʌȠȣȢ ȡȪșȝȚıȘȢ țĮȚ ʌĮȡĮțȠȜȠȣșȠȪȞ IJȘȞ İȟȑȜȚȟȒ IJȠȣȢ, ȝİ ȕȐıȘ ʌȡȠțĮșȠȡȚıȝȑȞȠȣȢ ǺĮıȚțȠȪȢ ǻİȓțIJİȢ ǹʌȩįȠıȘȢ (İijİȟȒȢ: Ǻǻǹ), (ȕ) ǹȟȚȠȜȠȖȠȪȞ IJȚȢ ȠȚțȠȞȠȝȚțȑȢ İʌȚʌIJȫıİȚȢ ȖȚĮ IJȠ Ȇǿ ıİ ıȪȖțȡȚıȘ ȝİ İȞĮȜȜĮțIJȚțȠȪȢ IJȪʌȠȣȢ ȡȪșȝȚıȘȢ țĮȚ ȠȡȚıIJȚțȒȢ įȚİȣșȑIJȘıȘȢ, ȜĮȝȕȐȞȠȞIJĮȢ, ıİ țȐșİ ʌİȡȓʌIJȦıȘ, ȣʌȩȥȘ IJȘȞ İțIJȓȝȘıȘ IJȘȢ țĮșĮȡȒȢ ʌĮȡȠȪıĮȢ ĮȟȓĮȢ (NPV) țĮȚ IJȦȞ ĮʌĮȚIJȠȪȝİȞȦȞ ʌȡȠȕȜȑȥİȦȞ, ȣȚȠșİIJȫȞIJĮȢ ȝİ ıȣȞȑʌİȚĮ ıȣȖțİțȡȚȝȑȞȘ ȝİșȠįȠȜȠȖȓĮ, ıIJȘȞ ȠʌȠȓĮ İȞıȦȝĮIJȫȞȠȣȞ ıȣȞIJȘȡȘIJȚțȑȢ țĮȚ ĮȟȚȩʌȚıIJİȢ ʌĮȡĮįȠȤȑȢ, (Ȗ) ȁĮȝȕȐȞȠȣȞ ȣʌȩȥȘ IJȠ ȚıȤȪȠȞ ȞȠȝȠșİIJȚțȩ ʌȜĮȓıȚȠ țĮȚ ȚįȓȦȢ IJȠ ʌIJȦȤİȣIJȚțȩ įȓțĮȚȠ, IJȠ ȃȩȝȠ 3869/2010 țĮȚ IJȚȢ ʌĮȡĮȝȑIJȡȠȣȢ İijĮȡȝȠȖȒȢ IJȠȣȢ, ʌȡȠȕĮȓȞȠȞIJĮȢ ıİ ȝİIJȡȒıȚȝİȢ İțIJȚȝȒıİȚȢ IJȠȣ țȩıIJȠȣȢ țĮȚ IJȠȣ ĮȞĮȝİȞȩȝİȞȠȣ ȤȡȩȞȠȣ ȠȡȚıIJȚțȒȢ įȚİȣșȑIJȘıȘȢ, (į) ȅȡȓȗȠȣȞ țĮȚ IJİțȝȘȡȚȫȞȠȣȞ IJĮ țȡȚIJȒȡȚĮ IJĮ ȠʌȠȓĮ, ıIJȠ ʌȜĮȓıȚȠ İijĮȡȝȠȖȒȢ IJȘȢ ʌĮȡȠȪıĮȢ ȆȡȐȟȘȢ, ʌȡȑʌİȚ ȞĮ ʌȜȘȡȠȪȞIJĮȚ ȖȚĮ IJȠȞ ȤĮȡĮțIJȘȡȚıȝȩ İȞȩȢ IJȪʌȠȣ ȡȪșȝȚıȘȢ ȦȢ «țĮIJĮȜȜȒȜȠȣ», ȣʌȩ IJȘȞ ȑȞȞȠȚĮ IJȘȢ ȝĮțȡȠʌȡȩșİıȝȘȢ ȕȚȦıȚȝȩIJȘIJĮȢ, (İ) ǹȞĮʌIJȪııȠȣȞ ıȣȖțİțȡȚȝȑȞİȢ ȝİșȠįȠȜȠȖȓİȢ ȖȚĮ IJȘȞ ĮȟȚȠȜȩȖȘıȘ IJȘȢ ȚțĮȞȩIJȘIJĮȢ ĮʌȠʌȜȘȡȦȝȒȢ IJȠȣ įĮȞİȚȠȜȒʌIJȘ, ȜĮȝȕȐȞȠȞIJĮȢ ȣʌȩȥȘ ȚıIJȠȡȚțȐ țĮȚ ȒįȘ įȚĮșȑıȚȝĮ ıIJȠȚȤİȓĮ țĮȚ ȡİĮȜȚıIJȚțȑȢ İțIJȚȝȒıİȚȢ ȖȚĮ IJȘ ȝİȜȜȠȞIJȚțȒ ȚțĮȞȩIJȘIJĮ ĮʌȠʌȜȘȡȦȝȒȢ, (ıIJ)ǹȞĮʌIJȪııȠȣȞ țĮȚ įȚĮșȑIJȠȣȞ țĮIJĮȖİȖȡĮȝȝȑȞİȢ ıȣȖțİțȡȚȝȑȞİȢ ȝİșȠįȠȜȠȖȓİȢ İțIJȓȝȘıȘȢ țĮȚ İʌĮȞİțIJȓȝȘıȘȢ IJȦȞ IJȣȤȩȞ İȟĮıijĮȜȓıİȦȞ. 12. Ǿ ȡȪșȝȚıȘ įİȞ șĮ ʌȡȑʌİȚ ȞĮ ȤȡȘıȚȝȠʌȠȚİȓIJĮȚ ȖȚĮ ȞĮ ıȣȖțĮȜȪȥİȚ, İȓIJİ ʌȡȠıȦȡȚȞȐ İȓIJİ ȝȩȞȚȝĮ, IJĮ ʌȡĮȖȝĮIJȚțȐ İʌȓʌİįĮ țȚȞįȪȞȦȞ IJȦȞ ıȣȖțİțȡȚȝȑȞȦȞ ĮȞȠȚȖȝȐIJȦȞ, IJĮ ȠʌȠȓĮ șĮ ʌȡȑʌİȚ ȞĮ ĮȞĮȖȞȦȡȓȗȠȞIJĮȚ ȑȖțĮȚȡĮ țĮȚ ıIJȠ ıȪȞȠȜȩ IJȠȣȢ Įʌȩ IJĮ Ȇǿ. Ǿ ĮȟȚȠȜȩȖȘıȘ IJȘȢ ȕȚȦıȚȝȩIJȘIJĮȢ IJȘȢ ȡȪșȝȚıȘȢ șĮ ȖȓȞİIJĮȚ ȝİ ȕȐıȘ IJȘȞ IJȡȑȤȠȣıĮ țĮȚ IJȘȞ, İʌȓ IJȘ ȕȐıİȚ ıȣȞIJȘȡȘIJȚțȫȞ țĮȚ ĮȟȚȩʌȚıIJȦȞ ʌĮȡĮįȠȤȫȞ, İțIJȚȝȫȝİȞȘ ȝİȜȜȠȞIJȚțȒ ȚțĮȞȩIJȘIJĮ ĮʌȠʌȜȘȡȦȝȒȢ țȐșİ įĮȞİȚȠȜȒʌIJȘ ȝȑȤȡȚ IJȠ ʌȑȡĮȢ IJȠȣ ȞȑȠȣ ʌȡȠȖȡȐȝȝĮIJȠȢ ĮʌȠʌȜȘȡȦȝȒȢ. 13. ǼȞįİȚțIJȚțȠȓ ȕĮıȚțȠȓ IJȪʌȠȚ ȡȣșȝȓıİȦȞ ʌȠȣ IJĮ Ȇǿ įȪȞĮȞIJĮȚ ȞĮ ʌİȡȚȜȐȕȠȣȞ ıIJȘ ȈǻȀ ʌİȡȚȖȡȐijȠȞIJĮȚ ıIJȠ ȆĮȡȐȡIJȘȝĮ ǿ - ȉȪʌȠȚ ȇȣșȝȓıİȦȞ IJȘȢ ʌĮȡȠȪıĮȢ ȆȡȐȟȘȢ. ȁĮȝȕȐȞȠȞIJĮȢ ȣʌȩȥȘ IJȘȞ İȞįİȤȩȝİȞȘ ĮȞȐȖțȘ ĮȞIJȚȝİIJȫʌȚıȘȢ ıȪȞșİIJȦȞ țĮȚ ĮʌĮȚIJȘIJȚțȫȞ ʌİȡȚʌIJȫıİȦȞ ȝȘ İȟȣʌȘȡİIJȠȪȝİȞȦȞ įĮȞİȓȦȞ, ȚįȓȦȢ IJȘȞ ʌİȡȓʌIJȦıȘ IJȦȞ İʌȚȤİȚȡȘȝĮIJȚțȫȞ įĮȞİȓȦȞ, IJĮ Ȇǿ ȝʌȠȡȠȪȞ ȞĮ ȤȡȘıȚȝȠʌȠȚȒıȠȣȞ țĮȚ IJȪʌȠȣȢ ȡȪșȝȚıȘȢ ȠȚ ȠʌȠȓȠȚ ʌȡȠțȪʌIJȠȣȞ Įʌȩ IJȘ ıȪȞșİıȘ İʌȚȝȑȡȠȣȢ ȤĮȡĮțIJȘȡȚıIJȚțȫȞ įȪȠ Ȓ ʌİȡȚııȩIJİȡȦȞ IJȪʌȦȞ İț IJȦȞ įȚĮȜĮȝȕĮȞȩȝİȞȦȞ ıIJȠ ȆĮȡȐȡIJȘȝĮ ǿ. ȈIJȘȞ ʌİȡȓʌIJȦıȘ ĮȣIJȒ, ȖȚĮ ȜȩȖȠȣȢ ıȣȞȑʌİȚĮȢ ȦȢ ʌȡȠȢ IJȘȞ ĮțȡȓȕİȚĮ IJȘȢ ʌȜȘȡȠijȠȡȓĮȢ IJȦȞ ȣʌȠȕĮȜȜȩȝİȞȦȞ ıIJȘȞ ȉIJǼ ĮȞĮijȠȡȫȞ, ıȪȝijȦȞĮ ȝİ IJȠ ȆĮȡȐȡIJȘȝĮ ǿǿ IJȘȢ ʌĮȡȠȪıĮȢ ȆȡȐȟȘȢ, IJĮ Ȇǿ țĮIJĮIJȐııȠȣȞ IJȘ ıȪȞșİIJȘ ȡȪșȝȚıȘ ȕȐıİȚ IJȠȣ ȤĮȡĮțIJȘȡȚıIJȚțȠȪ ȝİ IJȘ
ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ (ΤΕΥΧΟΣ ΔΕΥΤΕΡΟ)
21087
ȝİȖĮȜȪIJİȡȘ ȕĮȡȪIJȘIJĮ. ȅȚ ȡȣșȝȓıİȚȢ ʌȠȣ ĮʌȠȡȡȑȠȣȞ Įʌȩ IJȘȞ İijĮȡȝȠȖȒ įȚĮIJȐȟİȦȞ ĮȞĮȖțĮıIJȚțȠȪ įȚțĮȓȠȣ ıȣȞȚıIJȠȪȞ țĮȚ ȣʌȠȕȐȜȜȠȞIJĮȚ ȦȢ įȚĮțȡȚIJȒ ʌİȡȓʌIJȦıȘ.
VII. ȀĮIJİȣșȣȞIJȒȡȚİȢ ȖȡĮȝȝȑȢ ȖȚĮ IJȘȞ ĮȟȚȠȜȩȖȘıȘ IJȘȢ ĮʌȠIJİȜİıȝĮIJȚțȩIJȘIJĮȢ IJȦȞ IJȪʌȦȞ ȡȪșȝȚıȘȢ 14. ȉĮ Ȇǿ İijĮȡȝȩȗȠȣȞ țĮIJȐȜȜȘȜĮ ȝȑıĮ ȖȚĮ ȞĮ įȚĮıijĮȜȓıȠȣȞ ȩIJȚ İȓȞĮȚ ıİ șȑıȘ ȞĮ İʌȚIJȪȤȠȣȞ ıIJȠ ȕȑȜIJȚıIJȠ ȕĮșȝȩ IJȘ ȕȚȦıȚȝȩIJȘIJĮ IJȦȞ ʌȡȠIJİȚȞȩȝİȞȦȞ ȡȣșȝȓıİȦȞ. ȉȑIJȠȚĮ ȝȑıĮ ʌİȡȚȜĮȝȕȐȞȠȣȞ: (Į) IJĮțIJȚțȠȪȢ İȜȑȖȤȠȣȢ IJȦȞ ıȣȝijȦȞȘșȑȞIJȦȞ IJȪʌȦȞ ȡȪșȝȚıȘȢ ıİ ȚțĮȞȠʌȠȚȘIJȚțȩ įİȓȖȝĮ IJȠȣ ȤĮȡIJȠijȣȜĮțȓȠȣ Ȓ IJȦȞ İʌȓ ȝȑȡȠȣȢ țĮIJȘȖȠȡȚȫȞ, ȖȚĮ ȞĮ ĮȟȚȠȜȠȖȘșİȓ Ș ʌȠȚȩIJȘIJĮ įȚĮȤİȓȡȚıȘȢ IJȦȞ İʌȚȝȑȡȠȣȢ ʌİȡȚʌIJȫıİȦȞ țĮȚ Ș ıȣȞȑȤȚıȘ IJȘȢ İțʌȜȒȡȦıȘȢ IJȦȞ țȡȚIJȘȡȓȦȞ țĮIJĮȜȜȘȜȩIJȘIJĮȢ IJȠȣȢ, (ȕ) ĮıțȒıİȚȢ įȚĮıijȐȜȚıȘȢ ʌȠȚȩIJȘIJĮȢ, ȩʌȦȢ Ƞ įİȚȖȝĮIJȠȜȘʌIJȚțȩȢ IJĮțIJȚțȩȢ ȑȜİȖȤȠȢ ȚțĮȞȠȪ įİȓȖȝĮIJȠȢ ʌİȡȚʌIJȫıİȦȞ ıİ ıȤȑıȘ ȝİ IJȘ ıȣȝȝȩȡijȦıȘ ʌȡȠȢ IJȚȢ ʌȠȜȚIJȚțȑȢ țĮȚ įȚĮįȚțĮıȓİȢ IJȘȢ ȈǻȀ, ʌİȡȚȜĮȝȕĮȞȠȝȑȞȠȣ IJȠȣ İȜȑȖȤȠȣ IJȘȢ țĮIJĮȜȜȘȜȩIJȘIJĮȢ țĮȚ ȝĮțȡȠʌȡȩșİıȝȘȢ ȕȚȦıȚȝȩIJȘIJĮȢ IJȦȞ IJȪʌȦȞ ȡȪșȝȚıȘȢ ʌȠȣ ʌȡȠIJȐșȘțĮȞ țĮȚ ıȣȝijȦȞȒșȘțĮȞ, (Ȗ) țĮșȚȑȡȦıȘ İȞȘȝȑȡȦıȘȢ ȝİ țĮIJȐȜȜȘȜȘ ĮȞȐȜȣıȘ, ĮȞȐ İʌȓʌİįȠ ĮȞĮijȠȡȐȢ/ȚİȡĮȡȤȓĮȢ ȦȢ ʌȡȠȢ IJȠȣȢ ĮȞIJȚʌȡȠıȦʌİȣIJȚțȠȪȢ Ǻǻǹ ȖȚĮ IJȘȞ ȝȑIJȡȘıȘ IJȘȢ ĮʌȠįȠIJȚțȩIJȘIJĮȢ țĮȚ IJȘȢ ĮʌȠIJİȜİıȝĮIJȚțȩIJȘIJĮȢ IJȦȞ įȚĮįȚțĮıȚȫȞ, (į) ĮȣIJȠȝĮIJȠʌȠȚȘȝȑȞȘ ʌĮȡĮțȠȜȠȪșȘıȘ IJȦȞ įȚĮįȚțĮıȚȫȞ țĮȚ IJȦȞ Ǻǻǹ ȝȑıȦ IJȦȞ ȈȣıIJȘȝȐIJȦȞ ȆȜȘȡȠijȠȡȚțȒȢ, (İ) ȣȚȠșȑIJȘıȘ ȝȘ-ĮȣIJȠȝĮIJȠʌȠȚȘȝȑȞȦȞ ȝȘȤĮȞȚıȝȫȞ ʌĮȡĮȖȦȖȒȢ ĮȞĮijȠȡȫȞ (“manual reporting mechanisms”) ȖȚĮ ıIJȠȚȤİȓĮ ȖȚĮ IJĮ ȠʌȠȓĮ įİȞ İȓȞĮȚ įȣȞĮIJȩ ȞĮ İijĮȡȝȠıIJİȓ ĮȣIJȠȝĮIJȠʌȠȚȘȝȑȞȘ ʌĮȡĮțȠȜȠȪșȘıȘ (ʌ.Ȥ. įȚțĮıIJȚțȑȢ İȞȑȡȖİȚİȢ, ĮȡȚșȝȩȢ ʌİȡȚʌIJȫıİȦȞ ĮȞȐ ıIJȐįȚĮ ıȣȝȕȚȕĮıȝȫȞ, ʌȠıȠıIJȐ ıȣȝȝİIJȠȤȒȢ ıİ ʌȜİȚıIJȘȡȚĮıȝȠȪȢ țIJȜ.), (ıIJ)țĮșȠȡȚıȝȩ țĮȚ IJİțȝȘȡȓȦıȘ IJȦȞ țȡȚIJȘȡȓȦȞ ȖȚĮ IJȘȞ ĮȟȚȠȜȩȖȘıȘ țȚȞįȪȞȦȞ (ʌ.Ȥ. ȕĮıȚțȠȓ IJȠȝİȓȢ țȚȞįȪȞȠȣ, įĮȞİȚȠȜȒʌIJİȢ ȣȥȘȜȠȪ/ȝȑıȠȣ țȚȞįȪȞȠȣ, ȑțIJĮıȘ țĮȚ ıȣȤȞȩIJȘIJĮ) țĮȚ IJȘȢ ıȣȤȞȩIJȘIJĮȢ ʌĮȡĮțȠȜȠȪșȘıȘȢ ĮȞȐ țĮIJȘȖȠȡȓĮ țȚȞįȪȞȠȣ, (ȗ) įİȓțIJİȢ ʌȠȣ ĮijȠȡȠȪȞ IJȠȣȜȐȤȚıIJȠȞ: -
IJȠ ʌȠıȠıIJȩ IJȦȞ ȜȪıİȦȞ ȡȪșȝȚıȘȢ ʌȠȣ ʌȡȠIJȐșȘțĮȞ ıİ įĮȞİȚȠȜȒʌIJİȢ,
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IJȠ ʌȠıȠıIJȩ, İț IJȦȞ ĮȞȦIJȑȡȦ ʌȡȠIJȐıİȦȞ ȡȪșȝȚıȘȢ, ȠȚ ȠʌȠȓİȢ ȑȖȚȞĮȞ ĮʌȠįİțIJȑȢ,
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IJĮ įȐȞİȚĮ ʌȠȣ İȟȣʌȘȡİIJȠȪȞIJĮȚ țĮIJȩʌȚȞ IJȘȢ ȡȪșȝȚıȘȢ, ȦȢ ʌȠıȠıIJȩ İʌȓ IJȠȣ ıȣȞȠȜȚțȠȪ ĮȡȚșȝȠȪ IJȦȞ ȡȣșȝȓıİȦȞ ʌȠȣ ȑȤȠȣȞ ıȣȝijȦȞȘșİȓ, ĮȞȐ IJȪʌȠ ȡȪșȝȚıȘȢ, țĮșȫȢ țĮȚ IJȘ įȚĮȤȡȠȞȚțȒ İȟȑȜȚȟȘ IJȠȣ ʌȠıȠıIJȠȪ ĮȣIJȠȪ,
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ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ (ΤΕΥΧΟΣ ΔΕΥΤΕΡΟ)
(Ș) ıIJȠȤİȣȝȑȞȘ ĮȞȐȜȣıȘ, ıIJȚȢ ʌİȡȚʌIJȫıİȚȢ İʌĮȞȐȜȘȥȘȢ ĮșȑIJȘıȘȢ, ʌȡȠțİȚȝȑȞȠȣ ȞĮ ʌȡȠıįȚȠȡȓȗȠȞIJĮȚ ȠȚ ʌȚșĮȞȑȢ ĮȚIJȓİȢ ĮȜȜȐ țĮȚ ȠȚ İȞįİįİȚȖȝȑȞȠȚ IJȡȩʌȠȚ ĮȞIJȚȝİIJȫʌȚıȘȢ, (ș) țĮșȠȡȚıȝȩ IJȦȞ įȚĮįȚțĮıȚȫȞ ȤİȚȡȚıȝȠȪ IJȦȞ ʌİȡȚʌIJȫıİȦȞ ȩʌȠȣ ĮȞĮțȪʌIJȠȣȞ ȜȩȖȠȚ ȖȚĮ IJȠȞ ĮʌȠȤĮȡĮțIJȘȡȚıȝȩ IJȠȣ įĮȞİȚȠȜȒʌIJȘ ȦȢ ȕȚȫıȚȝȠȣ Ȓ ıȣȞİȡȖȐıȚȝȠȣ.
VIII.
ǼʌȠʌIJȚțȒ ĮȟȚȠȜȩȖȘıȘ
15. Ǿ ȉȡȐʌİȗĮ IJȘȢ ǼȜȜȐįȠȢ ĮȟȚȠȜȠȖİȓ IJȘ ıȣȝȝȩȡijȦıȘ ʌȡȠȢ IJȘȞ ʌĮȡȠȪıĮ ĮʌȩijĮıȘ ȜĮȝȕȐȞȠȞIJĮȢ ȣʌȩȥȘ IJȚȢ ȠȡȖĮȞȦIJȚțȑȢ țĮȚ ȜİȚIJȠȣȡȖȚțȑȢ ȚįȚĮȚIJİȡȩIJȘIJİȢ țȐșİ Ȇǿ țĮșȫȢ țĮȚ IJȠ ȝȑȖİșȠȢ țĮȚ IJȘ įȠȝȒ IJȠȣ ȤĮȡIJȠijȣȜĮțȓȠȣ IJȠȣ. 16. Ȉİ ʌİȡȓʌIJȦıȘ ʌȠȣ įİȞ İʌȚIJȣȖȤȐȞİIJĮȚ IJȪʌȠȢ ȡȪșȝȚıȘȢ IJȠȣ ȠʌȠȓȠȣ Ș ȕȚȦıȚȝȩIJȘIJĮ ȝʌȠȡİȓ ȞĮ IJİțȝȘȡȚȦșİȓ İʌĮȡțȫȢ Įʌȩ IJȠ Ȇǿ, ıȪȝijȦȞĮ ȝİ IJȘȞ ʌĮȡȠȪıĮ ȆȡȐȟȘ, İʌȠʌIJȚțȫȢ ĮʌȠįİțIJȠȓ șĮ șİȦȡȠȪȞIJĮȚ ȠȚ ıȣȞȚıIJȫȞIJİȢ ȠȡȚıIJȚțȒ įȚİȣșȑIJȘıȘ IJȪʌȠȚ ȡȪșȝȚıȘȢ. 17. īİȞȚțȩIJİȡĮ, Ș İʌȠʌIJȚțȒ ĮȟȚȠȜȩȖȘıȘ IJȘȢ ʌȠȜȚIJȚțȒȢ ȡȣșȝȓıİȦȞ șĮ ıȣȞİțIJȚȝȐIJĮȚ ȝİ IJȘȞ ʌȠȜȚIJȚțȒ ʌȡȠȕȜȑȥİȦȞ IJȠȣ ʌȚıIJȦIJȚțȠȪ ȚįȡȪȝĮIJȠȢ țĮșȫȢ țĮȚ IJȘ ıȤİIJȚțȒ ʌȜȘȡȠijȩȡȘıȘ ʌȠȣ įȘȝȠıȚȠʌȠȚİȓIJĮȚ ȝİ ȕȐıȘ IJȠȞ ȀĮȞȠȞȚıȝȩ (ǼǼ) 575/2013 țĮȚ IJȚȢ Įʌȩ IJȠ IJȑȜȠȢ ȈİʌIJİȝȕȡȓȠȣ 2013 ȅįȘȖȓİȢ IJȘȢ ȉIJǼ țĮȚ IJȘȢ ǼʌȚIJȡȠʌȒȢ ȀİijĮȜĮȚĮȖȠȡȐȢ. 18. ȀĮIJȐ IJȘȞ İʌȠʌIJȚțȒ ĮȟȚȠȜȩȖȘıȘ ıȣȞİțIJȚȝȫȞIJĮȚ Ƞ țĮșȠȡȚıȝȩȢ ıIJȩȤȦȞ Įʌȩ IJĮ ȓįȚĮ IJĮ Ȇǿ ȖȚĮ IJȠȣȢ įİȓțIJİȢ ĮʌȠIJİȜİıȝĮIJȚțȩIJȘIJĮȢ țĮȚ ĮʌȩįȠıȘȢ IJȘȢ ʌĮȡȠȪıĮȢ ȆȡȐȟȘȢ țĮȚ ȠȚ IJȣȤȩȞ ĮʌȠțȜȓıİȚȢ Įʌȩ IJȠȣȢ ıIJȩȤȠȣȢ ĮȣIJȠȪȢ. 19. Ǿ ȉIJǼ ıȣıIJȒȞİȚ ıIJĮ Ȇǿ ȞĮ ʌȡȠıȤȦȡȠȪȞ ıİ ȝİIJĮȟȪ IJȠȣȢ ȆȡȦIJȩțȠȜȜĮ ȖȚĮ IJȘ įȚĮȤİȓȡȚıȘ IJȦȞ țĮșȣıIJİȡȒıİȦȞ țȠȚȞȫȞ įĮȞİȚȠȜȘʌIJȫȞ, ȣȚȠșİIJȫȞIJĮȢ IJȚȢ ȕȑȜIJȚıIJİȢ įȚİșȞİȓȢ ʌȡĮțIJȚțȑȢ. 20. īȚĮ IJȘȞ ʌĮȡĮțȠȜȠȪșȘıȘ IJȘȢ ıȣȝȝȩȡijȦıȘȢ ʌȡȠȢ IJȘȞ ʌĮȡȠȪıĮ ĮʌȩijĮıȘ ȣʌȠȕȐȜȜȠȞIJĮȚ ıIJȘȞ ȉIJǼ: (Į) Ǿ țĮIJĮȖİȖȡĮȝȝȑȞȘ ȚıȤȪȠȣıĮ ȈǻȀ, (ȕ) ȅȚ ǼțșȑıİȚȢ IJȠȣ ǻȅȀ ʌȡȠȢ IJȠ ǻȈ, İȞIJȩȢ ʌȑȞIJİ ȘȝİȡȫȞ Įʌȩ IJȘȞ ȣʌȠȕȠȜȒ IJȠȣȢ ıIJĮ ȩȡȖĮȞĮ įȚȠȓțȘıȘȢ IJȠȣ Ȇǿ, (Ȗ) Ǿ DzțșİıȘ ǼıȦIJİȡȚțȠȪ ǼȜȑȖȤȠȣ ʌȠȣ ĮijȠȡȐ IJȘȞ ʌĮȡĮțȠȜȠȪșȘıȘ ıȣȝȝȩȡijȦıȘȢ IJȠȣ Ȇǿ ʌȡȠȢ IJȠ ʌĮȡȩȞ ʌȜĮȓıȚȠ țĮȚ IJȘȞ İʌȐȡțİȚĮ ıIJİȜȑȤȦıȘȢ, ĮȞİȟĮȡIJȘıȓĮȢ țĮȚ įȚĮįȚțĮıȚȫȞ IJȘȢ ȜİȚIJȠȣȡȖȓĮȢ țĮșȣıIJİȡȒıİȦȞ, İȞIJȩȢ ʌȑȞIJİ ȘȝİȡȫȞ Įʌȩ IJȘȞ ȣʌȠȕȠȜȒ IJȘȢ ıIJĮ ȩȡȖĮȞĮ įȚȠȓțȘıȘȢ IJȠȣ Ȇǿ, (į) ȉĮ ȊʌȠįİȓȖȝĮIJĮ IJȠȣ ȆĮȡĮȡIJȒȝĮIJȠȢ ǿǿ, ĮȞȐ țĮIJȘȖȠȡȓĮ įĮȞİȚĮțȠȪ ȤĮȡIJȠijȣȜĮțȓȠȣ țĮȚ ĮȞȐ IJȡȓȝȘȞȠ, İȞIJȩȢ ıĮȡȐȞIJĮ ȘȝİȡȠȜȠȖȚĮțȫȞ ȘȝİȡȫȞ Įʌȩ IJȘ ȜȒȟȘ țȐșİ ȘȝİȡȠȜȠȖȚĮțȠȪ IJȡȚȝȒȞȠȣ, (İ) ǼțIJȐțIJȦȢ, İijȩıȠȞ ȗȘIJȘșȠȪȞ Įʌȩ IJȘȞ ȉȡȐʌİȗĮ IJȘȢ ǼȜȜȐįȠȢ, ıIJȠȚȤİȓĮ țĮȚ ȖİȞȚțȩIJİȡȘ ʌȜȘȡȠijȩȡȘıȘ, İȞ ĮȞĮijȠȡȐ ȝİ IJȘȞ ʌȠȡİȓĮ ȣȜȠʌȠȓȘıȘȢ IJȦȞ ĮʌĮȚIJȒıİȦȞ IJȘȢ ʌĮȡȠȪıĮȢ ȆȡȐȟȘȢ țĮȚ IJȠȣ ȕĮșȝȠȪ İʌȓIJİȣȟȘȢ IJȦȞ İʌȚįȚȦțȩȝİȞȦȞ Įʌȩ ĮȣIJȒȞ ıIJȩȤȦȞ
ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ (ΤΕΥΧΟΣ ΔΕΥΤΕΡΟ)
21089
(ʌ.Ȥ. ʌȜȒșȠȢ ȡȣșȝȓıİȦȞ, ʌİȡȚʌIJȫıİȚȢ ȞȑĮȢ ĮșȑIJȘıȘȢ, ʌȜȒșȠȢ IJȘȡȘșİȚıȫȞ įİıȝİȪıİȦȞ, ȝİșȠįȠȜȠȖȓİȢ ȖȚĮ IJȘȞ ĮȟȚȠȜȩȖȘıȘ IJȘȢ țĮIJĮȜȜȘȜȩIJȘIJĮȢ IJȦȞ ȡȣșȝȓıİȦȞ, ȠȡȖĮȞȦIJȚțȑȢ ĮȜȜĮȖȑȢ țĮȚ įȡȐıİȚȢ ȖȚĮ IJȘȞ ĮȞĮȕȐșȝȚıȘ IJȦȞ ıȣıIJȘȝȐIJȦȞ, IJȘȞ İțʌĮȓįİȣıȘ IJȠȣ ʌȡȠıȦʌȚțȠȪ țȜʌ.). 21. ȈIJĮįȚĮțȒ ǼijĮȡȝȠȖȒ Ǿ ʌĮȡȠȪıĮ ȆȡȐȟȘ IJȓșİIJĮȚ ıİ İijĮȡȝȠȖȒ Įʌȩ IJȘȞ 31.12.2014. ȀĮIJ’ İȟĮȓȡİıȘ, ȠȚ ĮʌĮȚIJȒıİȚȢ ʌȠȣ ĮijȠȡȠȪȞ IJȘ ıȪıIJĮıȘ IJȘȢ ǻȅȀ țĮȚ IJȘȞ țĮIJĮȖȡĮijȒ IJȘȢ ȈǻȀ șĮ ʌȡȑʌİȚ ȞĮ ȑȤȠȣȞ ȣȜȠʌȠȚȘșİȓ ȝȑȤȡȚ 30.6.2014 . Ǿ ĮȞĮȕȐșȝȚıȘ IJȦȞ ıȣıIJȘȝȐIJȦȞ țĮȚ Ș ȠȜȠțȜȒȡȦıȘ IJȦȞ ȜȠȚʌȫȞ ȜİȚIJȠȣȡȖȚțȫȞ ĮʌĮȚIJȒıİȦȞ (ıȤİįȚĮıȝȩȢ IJȪʌȦȞ ȡȪșȝȚıȘȢ, ıȤİįȚĮıȝȩȢ ȝİșȠįȠȜȠȖȚȫȞ ĮȟȚȠȜȩȖȘıȘȢ țȜʌ) șĮ ʌȡȑʌİȚ ȞĮ ʌȡĮȖȝĮIJȠʌȠȚȘșȠȪȞ ȝȑȤȡȚ 30.9.2014. Ǿ ȣʌȠȕȠȜȒ IJȦȞ ʌȡȠȕȜİʌȩȝİȞȦȞ IJȦȞ ȣʌȩ ıIJȠȚȤİȓȠ (į) IJȘȢ ʌĮȡĮȖȡȐijȠȣ 20 İʌȠʌIJȚțȫȞ ĮȞĮijȠȡȫȞ IJȠȣ ȆĮȡĮȡIJȒȝĮIJȠȢ ǿǿ ʌȡȠȕȜȑʌİIJĮȚ ȞĮ İȓȞĮȚ ıIJĮįȚĮțȒ, ıIJȠȤİȪȠȞIJĮȢ ıIJȘȞ ʌȜȒȡȘ İȞĮȡȝȩȞȚıȘ IJȦȞ Ȇǿ ȝİ IJȠ ıȪȞȠȜȠ IJȦȞ ĮʌĮȚIJȒıİȦȞ IJȘȢ ʌĮȡȠȪıĮȢ ȝȑȤȡȚ IJȘȞ 31.12.2014, ȦȢ ĮțȠȜȠȪșȦȢ: (Į) ȊʌȠȕȠȜȒ ʌȠȣ ĮijȠȡȐ ıIJĮ ıIJȠȚȤİȓĮ ȝİ ȘȝİȡȠȝȘȞȓĮ ĮȞĮijȠȡȐȢ IJȘȞ 30.6.2014: ǹʌĮȚIJİȓIJĮȚ Ș ıȣȝʌȜȒȡȦıȘ ıİ ĮIJȠȝȚțȒ ȕȐıȘ (ȝȩȞȠ ıİ İʌȓʌİįȠ ȝȘIJȡȚțȒȢ/İȜȜȘȞȚțȩȢ țȓȞįȣȞȠȢ): -
ȊʌȩįİȚȖȝĮ 1a - EBA ITS_New F 18.00 - Information on performing and nonperforming exposures - Annex III (IFRS) īȡĮȝȝȑȢ 70-170 IJȠȣ ȊʌȠįİȓȖȝĮIJȠȢ (Loans and Advances), ʌȡȠțİȚȝȑȞȠȣ ȖȚĮ Ȇǿ IJȠ ȠʌȠȓȠ ĮțȠȜȠȣșİȓ IJĮ ǻȚİșȞȒ ȁȠȖȚıIJȚțȐ ȆȡȩIJȣʌĮ, Ȓ ĮȞIJȓıIJȠȚȤĮ ȊʌȩįİȚȖȝĮ 1b - EBA ITS_New F 18.00 Information on performing and non-performing exposures - Annex IV (GAAP), īȡĮȝȝȑȢ 70-170 IJȠȣ ȊʌȠįİȓȖȝĮIJȠȢ (Loans and Advances), ʌȡȠțİȚȝȑȞȠȣ ȖȚĮ Ȇǿ IJȠ ȠʌȠȓȠ ĮțȠȜȠȣșİȓ IJȠ ǼȜȜȘȞȚțȩ ȀȜĮįȚțȩ ȁȠȖȚıIJȚțȩ ȈȤȑįȚȠ ȉȡĮʌİȗȫȞ,
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ȊʌȩįİȚȖȝĮ 2a - EBA ITS_New F 19.00 - Information forborne exposures - Annex III (IFRS): īȡĮȝȝȑȢ 70-170 IJȠȣ ȊʌȠįİȓȖȝĮIJȠȢ (Loans and Advances), ʌȡȠțİȚȝȑȞȠȣ ȖȚĮ Ȇǿ IJȠ ȠʌȠȓȠ ĮțȠȜȠȣșİȓ IJĮ ǻȚİșȞȒ ȁȠȖȚıIJȚțȐ ȆȡȩIJȣʌĮ, Ȓ ĮȞIJȓıIJȠȚȤĮ ȊʌȩįİȚȖȝĮ 2b - EBA ITS_New F 19.00 - Information forborne exposures - Annex IV (GAAP), īȡĮȝȝȑȢ 70-170 IJȠȣ ȊʌȠįİȓȖȝĮIJȠȢ (Loans and Advances), ʌȡȠțİȚȝȑȞȠȣ ȖȚĮ Ȇǿ IJȠ ȠʌȠȓȠ ĮțȠȜȠȣșİȓ IJȠ ǼȜȜȘȞȚțȩ ȀȜĮįȚțȩ ȁȠȖȚıIJȚțȩ ȈȤȑįȚȠ ȉȡĮʌİȗȫȞ,
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ȊʌȩįİȚȖȝĮ 3 - Portfolio Segmentation: īȡĮȝȝȑȢ 010-240 IJȠȣ ȊʌȠįİȓȖȝĮIJȠȢ,
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ȊʌȩįİȚȖȝĮ 4 - Key Performance Statistics: īȡĮȝȝȑȢ 070-140 IJȠȣ ȊʌȠįİȓȖȝĮIJȠȢ (Forborne Loans),
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ȊʌȩįİȚȖȝĮ 6 - Flows of Modifications: īȡĮȝȝȒ 260 IJȠȣ ȊʌȠįİȓȖȝĮIJȠȢ.
(ȕ) ȊʌȠȕȠȜȒ ʌȠȣ ĮijȠȡȐ ıIJĮ ıIJȠȚȤİȓĮ ȝİ ȘȝİȡȠȝȘȞȓĮ ĮȞĮijȠȡȐȢ IJȘȞ 30.9.2014:
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ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ (ΤΕΥΧΟΣ ΔΕΥΤΕΡΟ)
ǹʌĮȚIJİȓIJĮȚ Ș ıȣȝʌȜȒȡȦıȘ ıİ ĮIJȠȝȚțȒ ȕȐıȘ (ȝȩȞȠ ıİ İʌȓʌİįȠ ȝȘIJȡȚțȒȢ/İȜȜȘȞȚțȩȢ țȓȞįȣȞȠȢ) IJȦȞ ıIJȠȚȤİȓȦȞ IJȘȢ ʌİȡ. (Į) ĮȞȦIJȑȡȦ țĮȚ İʌȚʌȡȩıșİIJĮ: -
ȊʌȩįİȚȖȝĮ 1a - EBA ITS_New F 18.00, Information on performing and nonperforming exposures - Annex III (IFRS): īȡĮȝȝȑȢ 340-550 IJȠȣ ȊʌȠįİȓȖȝĮIJȠȢ (Off-Balance Sheet Exposures), ʌȡȠțİȚȝȑȞȠȣ ȖȚĮ Ȇǿ IJȠ ȠʌȠȓȠ ĮțȠȜȠȣșİȓ IJĮ ǻȚİșȞȒ ȁȠȖȚıIJȚțȐ ȆȡȩIJȣʌĮ, Ȓ ĮȞIJȓıIJȠȚȤĮ ȊʌȩįİȚȖȝĮ 1b - EBA ITS_New F 18.00 Information on performing and non-performing exposures - Annex IV (GAAP), īȡĮȝȝȑȢ 340-550 IJȠȣ ȊʌȠįİȓȖȝĮIJȠȢ (Off-Balance Sheet Exposures), ʌȡȠțİȚȝȑȞȠȣ ȖȚĮ Ȇǿ IJȠ ȠʌȠȓȠ ĮțȠȜȠȣșİȓ IJȠ ǼȜȜȘȞȚțȩ ȀȜĮįȚțȩ ȁȠȖȚıIJȚțȩ ȈȤȑįȚȠ ȉȡĮʌİȗȫȞ,
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ȊʌȩįİȚȖȝĮ 2a - EBA ITS_New F 19.00 - Information forborne exposures - Annex III (IFRS): īȡĮȝȝȑȢ 010-060 țĮȚ 190-340 IJȠȣ ȊʌȠįİȓȖȝĮIJȠȢ (Debt Securities at Amortised Cost, Debt Instruments at Fair Value and Loan Commitments Given), ʌȡȠțİȚȝȑȞȠȣ ȖȚĮ Ȇǿ IJȠ ȠʌȠȓȠ ĮțȠȜȠȣșİȓ IJĮ ǻȚİșȞȒ ȁȠȖȚıIJȚțȐ ȆȡȩIJȣʌĮ, Ȓ ĮȞIJȓıIJȠȚȤĮ ȊʌȩįİȚȖȝĮ 2b - EBA ITS_New F 19.00 - Information forborne exposures - Annex IV (GAAP): īȡĮȝȝȑȢ 010-060 țĮȚ 190-340 IJȠȣ ȊʌȠįİȓȖȝĮIJȠȢ (Debt Securities at Amortised Cost, Debt Instruments at Fair Value and Loan Commitments Given), ʌȡȠțİȚȝȑȞȠȣ ȖȚĮ Ȇǿ IJȠ ȠʌȠȓȠ ĮțȠȜȠȣșİȓ IJȠ ǼȜȜȘȞȚțȩ ȀȜĮįȚțȩ ȁȠȖȚıIJȚțȩ ȈȤȑįȚȠ ȉȡĮʌİȗȫȞ,
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ȊʌȩįİȚȖȝĮ 3 - Portfolio Segmentation: īȡĮȝȝȑȢ 250-310 IJȠȣ ȊʌȠįİȓȖȝĮIJȠȢ,
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ȊʌȩįİȚȖȝĮ 6 - Flows of Modifications: īȡĮȝȝȑȢ 010-170 IJȠȣ ȊʌȠįİȓȖȝĮIJȠȢ,
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ȊʌȩįİȚȖȝĮ 7 - Modifications Delinquencies.
(Ȗ) ȊʌȠȕȠȜȒ ʌȠȣ ĮijȠȡȐ ıIJĮ ıIJȠȚȤİȓĮ IJȘȢ 31.12.2014: ǹʌĮȚIJİȓIJĮȚ Ș ıȣȝʌȜȒȡȦıȘ ıİ ĮIJȠȝȚțȒ țĮȚ İȞȠʌȠȚȘȝȑȞȘ ȕȐıȘ ȩȜȦȞ IJȦȞ İʌȠʌIJȚțȫȞ ĮȞĮijȠȡȫȞ IJȠȣ ȆĮȡĮIJȒȝĮIJȠȢ ǿǿ țĮȚ Ș ʌȜȒȡȘȢ İȞĮȡȝȩȞȚıȘ ȝİ IJȠȣȢ ȠȡȚıȝȠȪȢ IJȘȢ ʌĮȡȠȪıĮȢ ȆȡȐȟȘȢ. 22. ǼȟȠȣıȚȠįȠIJİȓIJĮȚ Ș ǻȚİȪșȣȞıȘ ǼʌȠʌIJİȓĮȢ ȆȚıIJȦIJȚțȠȪ ȈȣıIJȒȝĮIJȠȢ IJȘȢ ȉȡȐʌİȗĮȢ IJȘȢ ǼȜȜȐįȠȢ ȖȚĮ IJȘȞ ʌĮȡȠȤȒ IJȦȞ IJȣȤȩȞ ĮȞĮȖțĮȓȦȞ įȚİȣțȡȚȞȓıİȦȞ țĮȚ ȠįȘȖȚȫȞ ĮȞĮijȠȡȚțȐ ȝİ IJȘȞ İijĮȡȝȠȖȒ IJȘȢ ʌĮȡȠȪıĮȢ ȆȡȐȟȘȢ. 23. ǼȚįȚțȩIJİȡĮ, ȖȚĮ IJȘ įȚĮıijȐȜȚıȘ IJȒȡȘıȘȢ IJȠȣ ȤȡȠȞȠįȚĮȖȡȐȝȝĮIJȠȢ ʌȡȠıĮȡȝȠȖȒȢ IJȘȢ ȆĮȡĮȖȡȐijȠȣ 21, țĮșȫȢ țĮȚ IJȘȢ țĮIJĮȜȘțIJȚțȒȢ ʌȡȠșİıȝȓĮȢ, İȟȠȣıȚȠįȠIJİȓIJĮȚ Ș ǻȚİȪșȣȞıȘ ǼʌȠʌIJİȓĮȢ ȆȚıIJȦIJȚțȠȪ ȈȣıIJȒȝĮIJȠȢ IJȘȢ ȉȡȐʌİȗĮȢ IJȘȢ ǼȜȜȐįȠȢ ȖȚĮ IJȘȞ ʌĮȡȠȤȒ ȠįȘȖȚȫȞ ȝİ ıIJȩȤȠ ȚįȓȦȢ: (Į) IJȘ ȝȑȖȚıIJȘ İȞĮȡȝȩȞȚıȘ IJȦȞ İȞȞȠȚȫȞ İʌȓ IJȦȞ ȠʌȠȓȦȞ ȕĮıȓȗȠȞIJĮȚ ȠȚ İʌȠʌIJȚțȑȢ ĮȞĮijȠȡȑȢ ȖȚĮ ıțȠʌȠȪȢ ıȣȖțȡȚıȚȝȩIJȘIJĮȢ țĮȚ țĮȜȪIJİȡȘȢ ȠȝȠȖİȞȠʌȠȓȘıȘȢ IJȘȢ ıȤİIJȚțȒȢ ʌȜȘȡȠijȩȡȘıȘȢ,
ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ (ΤΕΥΧΟΣ ΔΕΥΤΕΡΟ)
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(ȕ) IJȘȞ țĮIJȐ IJȠ įȣȞĮIJȩȞ ȝİȖĮȜȪIJİȡȘ IJȣʌȠʌȠȓȘıȘ IJȘȢ ȠȡȠȜȠȖȓĮȢ țĮȚ IJȦȞ ıȣȞȚıIJȦıȫȞ țȐșİ IJȪʌȠȣ ȡȪșȝȚıȘȢ, ȤȦȡȓȢ ȞĮ ʌİȡȚȠȡȓȗİȚ ȦıIJȩıȠ IJȘ įȣȞĮIJȩIJȘIJĮ ĮȞȐʌIJȣȟȘȢ İȚįȚțȩIJİȡȦȞ IJȪʌȦȞ ȡȪșȝȚıȘȢ ȚįȓȦȢ ȖȚĮ IJȚȢ țĮIJȘȖȠȡȓİȢ IJȦȞ ȝİȖȐȜȦȞ İʌȚȤİȚȡȒıİȦȞ. 24. ȂȑȤȡȚ IJȘȞ ȑțįȠıȘ ıȤİIJȚțȠȪ ȀĮȞȠȞȚıȝȠȪ (ǼǼ) IJȠȣ ǼȣȡȦʌĮȧțȠȪ ȀȠȚȞȠȕȠȣȜȓȠȣ țĮȚ IJȠȣ ȈȣȝȕȠȣȜȓȠȣ ȖȚĮ IJȘ șȑıʌȚıȘ IJȦȞ ȠȡȚıȝȫȞ șĮ İijĮȡȝȩȗȠȞIJĮȚ ȖȚĮ IJȠȣȢ ıțȠʌȠȪȢ IJȘȢ ʌĮȡȠȪıĮȢ ȆȡȐȟȘȢ, ȠȚ ȠȡȚıȝȠȓ țĮȚ IJĮ ĮȞIJȚıIJȠȓȤȦȢ ʌȡȠȕȜİʌȩȝİȞĮ ıIJȠ ıȤȑįȚȠ İțIJİȜİıIJȚțȫȞ IJİȤȞȚțȫȞ ʌȡȠIJȪʌȦȞ EBA/ITS/2013/03 IJȘȢ 20/2/2014 “EBA FINAL draft Implementing Technical Standards On Supervisory reporting on forbearance and non-performing exposures under article 99(4) of Regulation (EU) No 575/2013”, ȩʌȦȢ İȟİȚįȚțİȪȠȞIJĮȚ Įʌȩ IJȘȞ ȉȡȐʌİȗĮ IJȘȢ ǼȜȜȐįȠȢ. 25. ȉĮ ȆĮȡĮȡIJȒȝĮIJĮ ǿ țĮȚ ǿǿ ĮʌȠIJİȜȠȪȞ ĮȞĮʌȩıʌĮıIJȠ ȝȑȡȠȢ IJȘȢ ʌĮȡȠȪıĮȢ ȆȡȐȟȘȢ.
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ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ (ΤΕΥΧΟΣ ΔΕΥΤΕΡΟ)
ȆǹȇǹȇȉǾȂǹ ǿ - ȉȊȆȅǿ ȇȊĬȂǿȈǼȍȃ 27. ȈIJȠ ȆĮȡȐȡIJȘȝĮ ĮȣIJȩ ĮȞĮijȑȡȠȞIJĮȚ İȞįİȚțIJȚțȐ ȠȚ ʌȜȑȠȞ ıȣȞȒșİȚȢ ıIJȘ įȚİșȞȒ ʌȡĮțIJȚțȒ IJȪʌȠȚ ȡȣșȝȓıİȦȞ ȖȚĮ įĮȞİȚȠȜȒʌIJȘ Ƞ ȠʌȠȓȠȢ ȕȡȓıțİIJĮȚ ıİ įȣıȤİȡȒ ȠȚțȠȞȠȝȚțȒ țĮIJȐıIJĮıȘ țĮȚ ĮįȣȞĮIJİȓ ȞĮ ĮȞIJĮʌȠțȡȚșİȓ ıIJȠȣȢ ȣijȚıIJȐȝİȞȠȣȢ ȩȡȠȣȢ IJȘȢ ʌȚıIJȠįȩIJȘıȘȢ. ȈțȠʌȩȢ IJȠȣ ʌĮȡȩȞIJȠȢ įİȞ İȓȞĮȚ Ș İȟĮȞIJȜȘIJȚțȒ ʌĮȡȐșİıȘ ȩȜȦȞ IJȦȞ įȣȞĮIJȫȞ IJȪʌȦȞ ȡȣșȝȓıİȦȞ, ĮȜȜȐ Ș İʌȚįȓȦȟȘ ȝȚĮȢ İȜȐȤȚıIJȘȢ IJȣʌȠʌȠȓȘıȘȢ İțİȓȞȦȞ ʌȠȣ IJȣȖȤȐȞȠȣȞ İȣȡİȓĮȢ İijĮȡȝȠȖȒȢ, ȖȚĮ ıțȠʌȠȪȢ ıȣȖțȡȚıȚȝȩIJȘIJĮȢ, įȚĮijȐȞİȚĮȢ țĮȚ țĮȜȪIJİȡȘȢ ʌĮȡĮțȠȜȠȪșȘıȘȢ IJȘȢ ĮʌȠIJİȜİıȝĮIJȚțȩIJȘIJȐȢ IJȠȣȢ, ĮȞȐ ʌȚıIJȦIJȚțȩ ȓįȡȣȝĮ țĮȚ ıİ İʌȓʌİįȠ ıȣıIJȒȝĮIJȠȢ.
ȉȝȒȝĮ ǿ – ȉȪʌȠȚ ȕȡĮȤȣʌȡȩșİıȝȦȞ ȡȣșȝȓıİȦȞ 28. ȍȢ ȕȡĮȤȣʌȡȩșİıȝȠȚ IJȪʌȠȚ ȡȣșȝȓıİȦȞ șİȦȡȠȪȞIJĮȚ ȠȚ IJȪʌȠȚ ȡȪșȝȚıȘȢ ȝİ įȚȐȡțİȚĮ ȝȚțȡȩIJİȡȘ IJȦȞ ʌȑȞIJİ İIJȫȞ țĮȚ İʌȚȜȑȖȠȞIJĮȚ ıȣȞȒșȦȢ ıİ ʌİȡȚʌIJȫıİȚȢ ʌȠȣ ȠȚ įȣıțȠȜȓİȢ ĮʌȠʌȜȘȡȦȝȒȢ țȡȓȞȠȞIJĮȚ, ȕȐıȚȝĮ, ʌȡȠıȦȡȚȞȑȢ. ȆĮȡȐȜȜȘȜĮ, ȝʌȠȡİȓ ȞĮ ıȣȝijȦȞİȓIJĮȚ ȞȑȠ ʌȡȩȖȡĮȝȝĮ ĮʌȠʌȜȘȡȦȝȒȢ IJȠȣ ȣʌȠȜȠȓʌȠȣ, ȝİIJȐ IJȘ ȜȒȟȘ IJȘȢ ȕȡĮȤȣʌȡȩșİıȝȘȢ ʌİȡȚȩįȠȣ, ȝİ ȕȐıȘ ıȣȞIJȘȡȘIJȚțȑȢ ʌĮȡĮįȠȤȑȢ ȖȚĮ IJȘȞ İțIJȚȝȫȝİȞȘ ȝİȜȜȠȞIJȚțȒ ȚțĮȞȩIJȘIJĮ ĮʌȠʌȜȘȡȦȝȒȢ IJȠȣ įĮȞİȚȠȜȒʌIJȘ ȝȑȤȡȚ IJȘ ȜȒȟȘ IJȠȣ ʌȡȠȖȡȐȝȝĮIJȠȢ ĮʌȠʌȜȘȡȦȝȒȢ. (Į) ȉȩțȠȚ ȝȩȞȠ (“Interest Only”): ȀĮIJȐ IJȘ įȚȐȡțİȚĮ țĮșȠȡȚıȝȑȞȘȢ ȕȡĮȤȣʌȡȩșİıȝȘȢ ʌİȡȚȩįȠȣ, țĮIJĮȕȐȜȜȠȞIJĮȚ ȝȩȞȠ IJȩțȠȚ. (ȕ) ȂİȚȦȝȑȞİȢ įȩıİȚȢ (“Reduced Payment”): ȂİȚȫȞİIJĮȚ IJȠ ʌȠıȩ IJȦȞ IJȠțȠȤȡİȦȜȣIJȚțȫȞ įȩıİȦȞ ĮʌȠʌȜȘȡȦȝȒȢ (IJȠ ȞȑȠ ʌȠıȩ įȩıȘȢ İȞįȑȤİIJĮȚ ȞĮ İȓȞĮȚ ȝİȖĮȜȪIJİȡȠ Ȓ ȝȚțȡȩIJİȡȠ Įʌȩ IJȠ ʌȠıȩ įȩıȘȢ IJȠ ȠʌȠȓȠ șĮ ĮȞIJȚıIJȠȚȤȠȪıİ ıİ ȡȪșȝȚıȘ ȝȩȞȠ IJȩțȦȞ) ȖȚĮ țĮșȠȡȚıȝȑȞȘ ȕȡĮȤȣʌȡȩșİıȝȘ ʌİȡȓȠįȠ. (Ȗ) ȆİȡȓȠįȠȢ ȤȐȡȚIJȠȢ (“Grace Period”): ʌĮȡȑȤİȚ ıIJȠ įĮȞİȚȠȜȒʌIJȘ IJȘ įȣȞĮIJȩIJȘIJĮ ʌȡȠțĮșȠȡȚıȝȑȞȘȢ ʌİȡȚȩįȠȣ ĮȞĮıIJȠȜȒȢ ʌȜȘȡȦȝȫȞ. (į) ǹȞĮȕȠȜȒ ȆȜȘȡȦȝȒȢ ǻȩıȘȢ/ǻȩıİȦȞ (“Skip Payment(s)”): ʌĮȡȑȤİIJĮȚ, ıȣȝȕĮIJȚțȐ, Ș įȣȞĮIJȩIJȘIJĮ ıIJȠ įĮȞİȚȠȜȒʌIJȘ ȞĮ ȝİIJĮijȑȡİȚ ȤȡȠȞȚțȐ ȝȓĮ įȩıȘ IJȠȣ įĮȞİȓȠȣ. (İ) ȉĮțIJȠʌȠȓȘıȘ ȀĮșȣıIJİȡȠȪȝİȞȠȣ ȊʌȠȜȠȓʌȠȣ (“Arrears Settlement”): IJĮțIJȠʌȠȓȘıȘ IJȠȣ ȜȘȟȚʌȡȩșİıȝȠȣ ȣʌȠȜȠȓʌȠȣ, ıȣȞȒșȦȢ ȝȑıȦ ıȣȝijȦȞȓĮȢ ȡİȣıIJȠʌȠȓȘıȘȢ ʌİȡȚȠȣıȚĮțȫȞ ıIJȠȚȤİȓȦȞ țĮȚ įȚĮIJȒȡȘıȘ IJȘȢ ĮʌĮȓIJȘıȘȢ ȖȚĮ IJȠ ȐȜȘțIJȠ ȣʌȩȜȠȚʌȠ. (ıIJ) ȀİijĮȜĮȚȠʌȠȓȘıȘ ȜȘȟȚʌȡȩșİıȝȦȞ ȠijİȚȜȫȞ (“Arrears Capitalization”): Ǿ țİijĮȜĮȚȠʌȠȓȘıȘ IJȦȞ ȜȘȟȚʌȡȩșİıȝȦȞ ȠijİȚȜȫȞ țĮȚ ĮȞĮʌȡȠıĮȡȝȠȖȒ IJȠȣ ʌȡȠȖȡȐȝȝĮIJȠȢ ĮʌȠʌȜȘȡȦȝȒȢ IJȠȣ ȠijİȚȜȩȝİȞȠȣ ȣʌȠȜȠȓʌȠȣ.
ȉȝȒȝĮ ǿǿ – ȉȪʌȠȚ ȝĮțȡȠʌȡȩșİıȝȦȞ ȡȣșȝȓıİȦȞ 29. ȀĮIJĮIJȐııȠȞIJĮȚ ȠȚ IJȪʌȠȚ ȡȪșȝȚıȘȢ ȝİ įȚȐȡțİȚĮ ȝİȖĮȜȪIJİȡȘ IJȦȞ ʌȑȞIJİ İIJȫȞ, ȝİ ıIJȩȤȠ IJȘ ȝİȓȦıȘ IJȘȢ įȩıȘȢ, ıİ ıȣȞįȣĮıȝȩ, İȞįİȤȩȝİȞĮ, ȝİ ĮȪȟȘıȘ IJȠȣ ĮȡȚșȝȠȪ IJȠȣȢ țĮȚ ʌĮȡȐIJĮıȘ
ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ (ΤΕΥΧΟΣ ΔΕΥΤΕΡΟ)
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IJȠȣ ȤȡȩȞȠȣ ĮʌȠʌȜȘȡȦȝȒȢ, ȜĮȝȕȐȞȠȞIJĮȢ, ıİ țȐșİ ʌİȡȓʌIJȦıȘ ȣʌȩȥȘ, ıȣȞIJȘȡȘIJȚțȑȢ ʌĮȡĮįȠȤȑȢ ȖȚĮ IJȘȞ İțIJȚȝȫȝİȞȘ ȝİȜȜȠȞIJȚțȒ ȚțĮȞȩIJȘIJĮ ĮʌȠʌȜȘȡȦȝȒȢ IJȠȣ įĮȞİȚȠȜȒʌIJȘ ȝȑȤȡȚ IJȘ ȜȒȟȘ IJȠȣ ʌȡȠȖȡȐȝȝĮIJȠȢ ĮʌȠʌȜȘȡȦȝȒȢ. (Į) ȂȩȞȚȝȘ ȝİȓȦıȘ IJȠȣ İʌȚIJȠțȓȠȣ Ȓ IJȠȣ ıȣȝȕĮIJȚțȠȪ ʌİȡȚșȦȡȓȠȣ (“Interest Rate Reduction”): ȂȩȞȚȝȘ ȝİȓȦıȘ IJȠȣ İʌȚIJȠțȓȠȣ Ȓ IJȠȣ İʌȚIJȠțȚĮțȠȪ ʌİȡȚșȦȡȓȠȣ. (ȕ) ǹȜȜĮȖȒ ȉȪʌȠȣ ǼʌȚIJȠțȓȠȣ (“Interest Rate Type Change”): ǹȜȜĮȖȒ IJȠȣ IJȪʌȠȣ İʌȚIJȠțȓȠȣ, Įʌȩ țȣȝĮȚȞȩȝİȞȠ ıİ ıIJĮșİȡȩ Ȓ ĮȞIJȓıIJȡȠijĮ. (Ȗ) ȆĮȡȐIJĮıȘ IJȘȢ įȚȐȡțİȚĮȢ (“Loan Term Extension”): ȆĮȡȐIJĮıȘ IJȘȢ įȚȐȡțİȚĮȢ ĮʌȠʌȜȘȡȦȝȒȢ IJȠȣ įĮȞİȓȠȣ (įȘȜĮįȒ IJȘȢ ȘȝİȡȠȝȘȞȓĮȢ IJȘȢ IJİȜİȣIJĮȓĮȢ ıȣȝȕĮIJȚțȒȢ țĮIJĮȕȠȜȒȢ įȩıȘȢ IJȠȣ įĮȞİȓȠȣ). (į) ǻȚĮȤȦȡȚıȝȩȢ IJȘȢ ȤȠȡȒȖȘıȘȢ (“Split Balance”): ǵIJĮȞ ȑȞĮ Ȇǿ ıȣȝijȦȞİȓ ȞĮ įȚĮȤȦȡȓıİȚ ȑȞĮ ʌȤ. İȞȣʌȩșȘțȠ įȐȞİȚȠ įĮȞİȚȠȜȒʌIJȘ ıİ įȪȠ IJȝȒȝĮIJĮ (“tranches”): i.
ȑȞĮ İȞȣʌȩșȘțȠ įȐȞİȚȠ, IJȠ ȠʌȠȓȠ Ƞ įĮȞİȚȠȜȒʌIJȘȢ İțIJȚȝȐIJĮȚ ȩIJȚ ȝʌȠȡİȓ ȞĮ ĮʌȠʌȜȘȡȫȞİȚ, ȝİ ȕȐıȘ IJȘȞ ȣijȚıIJȐȝİȞȘ țĮȚ IJȘȞ İțIJȚȝȫȝİȞȘ ȝİȜȜȠȞIJȚțȒ ȚțĮȞȩIJȘIJĮ ĮʌȠʌȜȘȡȦȝȒȢ ĮȣIJȠȪ, țĮȚ
ii.
ıIJȠ ȣʌȩȜȠȚʌȠ IJȝȒȝĮ IJȠȣ ĮȡȤȚțȠȪ įĮȞİȓȠȣ, IJȠ ȠʌȠȓȠ IJĮțIJȠʌȠȚİȓIJĮȚ ȝİIJĮȖİȞȑıIJİȡĮ, ȝİ ȡİȣıIJȠʌȠȓȘıȘ ʌİȡȚȠȣıȓĮȢ Ȓ ȐȜȜȠȣ İȓįȠȣȢ įȚİȣșȑIJȘıȘ, Ș ȠʌȠȓĮ ıȣȝijȦȞİȓIJĮȚ İȟ ĮȡȤȒȢ Įʌȩ IJĮ įȣȠ ȝȑȡȘ.
(İ) ȂİȡȚțȒ įȚĮȖȡĮijȒ ȤȡİȫȞ (“Partial Debt Forgiveness/Write Down”): ǹȣIJȒ Ș İʌȚȜȠȖȒ ʌȡȠȕȜȑʌİȚ IJȘȞ ȠȡȚıIJȚțȒ įȚĮȖȡĮijȒ ȝȑȡȠȣȢ IJȘȢ ıȣȞȠȜȚțȒȢ ĮʌĮȓIJȘıȘȢ IJȠȣ Ȇǿ, ȫıIJİ ȞĮ įȚĮȝȠȡijȦșİȓ ıİ ȪȥȠȢ, ʌȠȣ İțIJȚȝȐIJĮȚ ȩIJȚ İȓȞĮȚ įȣȞĮIJȩ ȞĮ İȟȣʌȘȡİIJȘșİȓ ȠȝĮȜȐ. (ıIJ) ȆȡȩıșİIJȘ İȟĮıijȐȜȚıȘ (“Additional Collateralization”): ǵIJĮȞ ȜĮȝȕȐȞȠȞIJĮȚ ʌȡȩıșİIJİȢ İȟĮıijĮȜȓıİȚȢ Įʌȩ IJȠ įĮȞİȚȠȜȒʌIJȘ, ıIJȠ ʌȜĮȓıȚȠ ȝȚĮȢ İȣȡȪIJİȡȘȢ, İȣȞȠȧțȩIJİȡȘȢ ȖȚĮ IJȠȞ įĮȞİȚȠȜȒʌIJȘ, ȡȪșȝȚıȘȢ. (ȗ) ȁİȚIJȠȣȡȖȚțȒ ĮȞĮįȚȐȡșȡȦıȘ İʌȚȤİȓȡȘıȘȢ (“Operational Restructuring”): ǹȜȜĮȖȒ IJȘȢ įȚȠȓțȘıȘȢ IJȘȢ İʌȚȤİȓȡȘıȘȢ ȩIJĮȞ ȠȚ ʌȚıIJȫIJȡȚĮ/İȢ IJȡȐʌİȗİȢ șİȦȡȠȪȞ IJȘȞ İʌȚȤİȓȡȘıȘ ȕȚȫıȚȝȘ ȣʌȩ ʌȡȠȨʌȠșȑıİȚȢ, ĮȜȜȐ Ș ȣijȚıIJȐȝİȞȘ įȚȠȓțȘıȘ įİȞ ıȣȞİȡȖȐȗİIJĮȚ ʌȡȠȢ ĮȣIJȒȞ IJȘȞ țĮIJİȪșȣȞıȘ. Ǿ ıȣȖțİțȡȚȝȑȞȘ İʌȚȜȠȖȒ įİȞ ıȣȞȚıIJȐ Įʌȩ ȝȩȞȘȢ IJȘȢ IJȪʌȠ ȡȪșȝȚıȘȢ ȖȚĮ IJȠȣȢ ıțȠʌȠȪȢ ʌĮȡĮȖȦȖȒȢ ĮȞĮijȠȡȫȞ IJȘȢ ʌĮȡȠȪıĮȢ, ĮȜȜȐ įȪȞĮIJĮȚ ȞĮ ıȣȞįȣȐȗİIJĮȚ ȝİ IJȚȢ ȣʌȩȜȠȚʌİȢ İʌȚȜȠȖȑȢ ȡȪșȝȚıȘȢ. (Ș) ȈȣȝijȦȞȓİȢ ĮȞIJĮȜȜĮȖȒȢ ȤȡȑȠȣȢ ȝİ ȝİIJȠȤȚțȩ țİijȐȜĮȚȠ (“Debt/equity swaps”): ǼijĮȡȝȩȗİIJĮȚ ıİ ĮȞĮįȚĮȡșȡȫıİȚȢ İIJĮȚȡȚȫȞ, ȩʌȠȣ ȝȑȡȠȢ IJȠȣ ȤȡȑȠȣȢ ȝİIJĮIJȡȑʌİIJĮȚ ıİ ȝİIJȠȤȚțȩ țİijȐȜĮȚȠ țĮȚ IJȠ Ȇǿ țĮșȓıIJĮIJĮȚ ȝȑIJȠȤȠȢ IJȘȢ İʌȚȤİȓȡȘıȘȢ, ȫıIJİ IJȠ ȣʌȩȜȠȚʌȠ IJȠȣ ȤȡȑȠȣȢ ȞĮ ȝʌȠȡİȓ ȞĮ İȟȣʌȘȡİIJȘșİȓ Įʌȩ IJȚȢ ʌȡȠȕȜİʌȩȝİȞİȢ IJĮȝİȚĮțȑȢ ȡȠȑȢ IJȠȣ įĮȞİȚȠȜȒʌIJȘ.
21094
ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ (ΤΕΥΧΟΣ ΔΕΥΤΕΡΟ)
ȉȝȒȝĮ Iǿǿ – ȉȪʌȠȚ ȅȡȚıIJȚțȒȢ ǻȚİȣșȑIJȘıȘȢ 30. ȍȢ IJȪʌȠȢ ȠȡȚıIJȚțȒȢ įȚİȣșȑIJȘıȘȢ ȠȡȓȗİIJĮȚ ȠʌȠȚĮįȒʌȠIJİ ȝİIJĮȕȠȜȒ IJȠȣ İȓįȠȣȢ ıȣȝȕĮIJȚțȒȢ ıȤȑıȘȢ ȝİIJĮȟȪ Ȇǿ țĮȚ įĮȞİȚȠȜȒʌIJȘ Ȓ Ƞ IJİȡȝĮIJȚıȝȩȢ ĮȣIJȒȢ, ȝİ ıIJȩȤȠ IJȘȞ ȠȡȚıIJȚțȒ IJĮțIJȠʌȠȓȘıȘ IJȘȢ ĮʌĮȓIJȘıȘȢ IJȠȣ Ȇǿ ȑȞĮȞIJȚ IJȠȣ įĮȞİȚȠȜȒʌIJȘ țĮȚ Ș ȠʌȠȓĮ ȝʌȠȡİȓ ȞĮ ıȣȞįȣȐȗİIJĮȚ ȝİ ʌĮȡȐįȠıȘ (İșİȜȠȞIJȚțȒ Ȓ ȣʌȠȤȡİȦIJȚțȒ) IJȘȢ İȝʌȡȐȖȝĮIJȘȢ İȟĮıijȐȜȚıȘȢ ıIJȠ Ȇǿ ʌȡȠȢ ȝİȓȦıȘ IJȠȣ ıȣȞȩȜȠȣ IJȘȢ ĮʌĮȓIJȘıȘȢ Ȓ ĮțȩȝĮ țĮȚ ȝİ ȡİȣıIJȠʌȠȓȘıȘ IJȦȞ İȟĮıijĮȜȓıİȦȞ ʌȡȠȢ țȐȜȣȥȘ IJȘȢ ĮʌĮȓIJȘıȘȢ. ȆĮȡĮIJȓșİȞIJĮȚ İȞįİȚțIJȚțȐ ȜȪıİȚȢ ʌȠȣ ʌȡȠıijȑȡȠȞIJĮȚ ıIJȠ ʌȜĮȓıȚȠ IJȦȞ įȚİșȞȫȞ ʌȡĮțIJȚțȫȞ, Ș ȣȚȠșȑIJȘıȘ İțȐıIJȘȢ İȟ ĮȣIJȫȞ, ȩȝȦȢ, İȟİIJȐȗİIJĮȚ țȐșİ ijȠȡȐ ıİ ıȤȑıȘ ȝİ IJȚȢ ʌȡȠȕȜȑȥİȚȢ IJȠȣ İȜȜȘȞȚțȠȪ įȚțĮȓȠȣ: (Į) ǼșİȜȠȞIJȚțȒ ȆĮȡȐįȠıȘ ǼȞȣʌȩșȘțȠȣ ǹțȚȞȒIJȠȣ (“Voluntary Surrender”): ȅ įĮȞİȚȠȜȒʌIJȘȢ, Ƞ ȠʌȠȓȠȢ įİȞ ȝʌȠȡİȓ ȞĮ ĮȞIJĮʌȠțȡȚșİȓ ıIJȠȣȢ ȩȡȠȣȢ ĮʌȠʌȜȘȡȦȝȒȢ İȞȣʌȩșȘțȠȣ įĮȞİȓȠȣ, ʌĮȡĮȤȦȡİȓ İșİȜȠȞIJȚțȐ (ȤȦȡȓȢ ȞĮ ĮʌĮȚIJȘșİȓ Ș ʌȡȠıijȣȖȒ ıİ įȚțĮıIJȚțȑȢ İȞȑȡȖİȚİȢ İț ȝȑȡȠȣȢ IJȠȣ Ȇǿ), IJȘȞ țȣȡȚȩIJȘIJĮ IJȠȣ ȣʌȑȖȖȣȠȣ ĮțȚȞȒIJȠȣ ıIJȠ Ȇǿ. ȈIJȘ ıȤİIJȚțȒ ıȣȝijȦȞȓĮ ʌȡȠȕȜȑʌİIJĮȚ ıĮijȫȢ Ƞ IJȡȩʌȠȢ įȚİȣșȑIJȘıȘȢ IJȠȣ IJȣȤȩȞ ȣʌȠȜȠȓʌȠȣ. (ȕ) ȂİIJĮIJȡȠʌȒ ıİ ȋȡȘȝĮIJȠįȠIJȚțȒ ȂȓıșȦıȘ (“Mortgage to Lease”): ȅ įĮȞİȚȠȜȒʌIJȘȢ ȝİIJĮȕȚȕȐȗİȚ IJȘȞ țȣȡȚȩIJȘIJĮ IJȠȣ ĮțȚȞȒIJȠȣ ıIJȠ Ȇǿ ȣʌȠȖȡȐijȠȞIJĮȢ ıȪȝȕĮıȘ ȤȡȘȝĮIJȠįȠIJȚțȒȢ ȝȓıșȦıȘȢ, Ș ȠʌȠȓĮ IJȠȣ İȟĮıijĮȜȓȗİȚ IJȘ įȣȞĮIJȩIJȘIJĮ ȝȓıșȦıȘȢ țĮȚ ȤȡȒıȘȢ ȖȚĮ ȠȡȚıȝȑȞȘ İȜȐȤȚıIJȘ ȤȡȠȞȚțȒ ʌİȡȓȠįȠ (ıȣȞȒșȦȢ ʌȑȞIJİ ȑIJȘ). (Ȗ) ȆȫȜȘıȘ țĮȚ İȞȠȚțȓĮıȘ (“Mortgage to Rent”): ȅ įĮȞİȚȠȜȒʌIJȘȢ ȝİIJĮȕȚȕȐȗİȚ IJȘȞ țȣȡȚȩIJȘIJĮ IJȠȣ ĮțȚȞȒIJȠȣ İȓIJİ ıIJȠ Ȇǿ İȓIJİ ıİ IJȡȓIJȠ. Ǿ ıȣȝijȦȞȓĮ ȝʌȠȡİȓ ȞĮ ıȣȞȠįİȪİIJĮȚ ȝİ ʌĮȡĮȤȫȡȘıȘ IJȠȣ įȚțĮȚȫȝĮIJȠȢ įȚĮȝȠȞȒȢ ıIJȠ ĮțȓȞȘIJȠ ȑȞĮȞIJȚ ȝȚıșȫȝĮIJȠȢ (ıȣȞȒșȦȢ ȖȚĮ ȝȚĮ İȜȐȤȚıIJȘ ʌİȡȓȠįȠ IJȡȚȫȞ İIJȫȞ). ȈIJȘ ıȤİIJȚțȒ ıȣȝijȦȞȓĮ ʌȡȠȕȜȑʌİIJĮȚ ıĮijȫȢ Ƞ IJȡȩʌȠȢ įȚİȣșȑIJȘıȘȢ IJȠȣ IJȣȤȩȞ ȣʌȠȜȠȓʌȠȣ. (į) ȂİIJĮȕȓȕĮıȘ/ȆȫȜȘıȘ IJȠȣ įĮȞİȓȠȣ/ǹȞĮʌȡȠıĮȡȝȠıȝȑȞȠ ȊʌȩȜȠȚʌȠ (“Outright Sale/Disposal/Discounted Pay-off”): Ǿ ȝİIJĮȕȓȕĮıȘ IJȠȣ įĮȞİȓȠȣ ıİ ȐȜȜȠ ȓįȡȣȝĮ, ʌȚıIJȦIJȒ Ȓ ȤȡȘȝĮIJȠįȠIJȚțȩ ıȤȒȝĮ. (İ) ǹȞIJĮȜȜĮȖȒ ȝİ ıIJİȖĮıIJȚțȩ įȐȞİȚȠ ȝȚțȡȩIJİȡȘȢ ĮȟȓĮȢ (“Trade Down”): ȈȣȝijȦȞȓĮ ʌȠȣ İʌȚIJȡȑʌİȚ ıİ įĮȞİȚȠȜȒʌIJȘ ȝİ ȠȚțȠȞȠȝȚțȑȢ įȣıțȠȜȓİȢ ʌȠȣ ȑȤİȚ ȣʌȠșȘțİȣȝȑȞȘ IJȘȞ țȪȡȚĮ țĮIJȠȚțȓĮ IJȠȣ Ȓ IJȘȞ İʌĮȖȖİȜȝĮIJȚțȒ IJȠȣ ıIJȑȖȘ ȞĮ IJȘȞ ʌȦȜȒıİȚ ĮȖȠȡȐȗȠȞIJĮȢ ȞȑĮ ȤĮȝȘȜȩIJİȡȘȢ ĮȟȓĮȢ. (ıIJ) ǻȚĮȤİȓȡȚıȘ ıİ İțțĮșȐȡȚıȘ: ȅȡȓȗİIJĮȚ Ș țĮIJȐıIJĮıȘ ıIJȘȞ ȠʌȠȓĮ Ș ĮʌĮȓIJȘıȘ IJȠȣ Ȇǿ ĮȞIJȚȝİIJȦʌȓȗİIJĮȚ ıIJȠ ʌȜĮȓıȚȠ IJȘȢ ʌIJȦȤİȣIJȚțȒȢ įȚĮįȚțĮıȓĮȢ. (ȗ) ȇİȣıIJȠʌȠȓȘıȘ ǼȟĮıijĮȜȓıİȦȞ: ȅȡȓȗİIJĮȚ Ș țĮIJȐıIJĮıȘ ıIJȘȞ ȠʌȠȓĮ IJȠ Ȇǿ, ȑȤȠȞIJĮȢ țĮIJĮȖȖİȓȜİȚ IJȘ įĮȞİȚĮțȒ ıȪȝȕĮıȘ, İțțȚȞİȓ įȚĮįȚțĮıȓİȢ ȡİȣıIJȠʌȠȓȘıȘȢ IJȦȞ İȟĮıijĮȜȓıİȦȞ ȖȚĮ IJȘȞ ȚțĮȞȠʌȠȓȘıȘ IJȘȢ ĮʌĮȓIJȘıȒȢ IJȠȣ. (Ș) ǻȚțĮıIJȚțȑȢ/ȃȠȝȚțȑȢ ǼȞȑȡȖİȚİȢ: ȅȡȓȗȠȞIJĮȚ ȠȚ İȞȑȡȖİȚİȢ ȠȡȚıIJȚțȒȢ įȚİȣșȑIJȘıȘȢ ʌȠȣ ȝʌȠȡİȓ ȞĮ ȜĮȝȕȐȞȠȞIJĮȚ ıİ ʌİȡȓʌIJȦıȘ ĮʌȠȣıȓĮȢ Ȓ İȟȐȞIJȜȘıȘȢ IJȦȞ İȟĮıijĮȜȓıİȦȞ țĮȚ ĮijȠȡȠȪȞ IJȘȞ İțțȓȞȘıȘ įȚțĮıIJȚțȫȞ İȞİȡȖİȚȫȞ ȑȞĮȞIJȚ ʌİȡȚȠȣıȚĮțȫȞ ıIJȠȚȤİȓȦȞ IJȠȣ įĮȞİȚȠȜȒʌIJȘ ȖȚĮ IJȘȞ țȐȜȣȥȘ IJȦȞ ĮʌĮȚIJȒıİȦȞ IJȠȣ Ȇǿ.
ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ (ΤΕΥΧΟΣ ΔΕΥΤΕΡΟ)
ȉȝȒȝĮ IV – ȆȓȞĮțĮȢ ȀĮIJȐIJĮȟȘȢ ȉȪʌȦȞ ȇȪșȝȚıȘȢ 31. ȉĮ Ȇǿ țĮIJĮIJȐııȠȣȞ IJȘ ȡȪșȝȚıȘ ȕȐıİȚ IJȠȣ İʌȚȝȑȡȠȣȢ ȤĮȡĮțIJȘȡȚıIJȚțȠȪ ȝİ IJȘ ȝİȖĮȜȪIJİȡȘ ȕĮȡȪIJȘIJĮ/ıȘȝĮȞIJȚțȩIJȘIJĮ: Ȳɲɽʅʊʎ Ȳɲʌʑʏɻʏɲʎ Ɉʑʋʉɿ ȵʋɿʄʉɶʙʆ Ɇʑɽʅɿʍɻʎ Ɇʑɽʅɿʍɻʎ 1 Ʌʌʉʍʘʌɿʆɳ ɀʊʆʉ Ȱʆɲʄʉɶʉʑʆʏɸʎ Ɉʊʃʉɿ 2 Ʌʌʉʍʘʌɿʆɳ ɀɸɿʘʅɹʆɸʎ ȴʊʍɸɿʎ (<> (1)) 3 Ȳʌɲʖʐʋʌʊɽɸʍʅɸʎ Ʌɸʌʀʉɷʉʎ ɍɳʌɿʏʉʎ Ɇʐɽʅʀʍɸɿʎ 4 Ȱʆɲɴʉʄɼ Ʌʄɻʌʘʅɼʎ ȴʊʍɻʎ/ȴʊʍɸʘʆ 5 Ɉɲʃʏʉʋʉʀɻʍɻ Ⱦɲɽʐʍʏɸʌʉʑʅɸʆʉʐ ɉʋʉʄʉʀʋʉʐ 6 Ⱦɸʔɲʄɲɿʉʋʉʀɻʍɻ Ⱦɲɽʐʍʏɸʌɼʍɸʘʆ 7 ɀʊʆɿʅɻ ɀɸʀʘʍɻ ȵʋɿʏʉʃʀʉʐ ɼ Ʌɸʌɿɽʘʌʀʉʐ 8 Ȱʄʄɲɶɼ Ɉʑʋʉʐ ȵʋɿʏʉʃʀʉʐ 9 Ʌɲʌɳʏɲʍɻ ʏɻʎ ȴɿɳʌʃɸɿɲʎ 10 ɀɲʃʌʉʋʌʊɽɸʍʅɸʎ ȴɿɲʖʘʌɿʍʅʊʎ ʏɻʎ ɍʉʌɼɶɻʍɻʎ Ɇʐɽʅʀʍɸɿʎ 11 ɀɸʌɿʃɼ ȴɿɲɶʌɲʔɼ Ȱʋɲʀʏɻʍɻʎ 12 Ʌʌʊʍɽɸʏɸʎ ȵʇɲʍʔɲʄʀʍɸɿʎ 13 ȿɸɿʏʉʐʌɶɿʃɼ Ȱʆɲɷɿɳʌɽʌʘʍɻ ȵʋɿʖɸʀʌɻʍɻʎ 14 ɇʐʅʔʘʆʀɲ Ȱʆʏɲʄʄɲɶɼʎ ɍʌɹʉʐʎ ʅɸ ɀɸʏʉʖɿʃʊ Ⱦɸʔɳʄɲɿʉ 15 16 17 18 19 20 21 22
ȵɽɸʄʉʆʏɿʃɼ Ʌɲʌɳɷʉʍɻ ȵʆʐʋʊɽɻʃʉʐ Ȱʃɿʆɼʏʉʐ Ʌʙʄɻʍɻ ʃɲɿ ɍʌɻʅɲʏʉɷʉʏɿʃɼ ɀʀʍɽʘʍɻ (Mortgage to Lease) Ʌʙʄɻʍɻ ʃɲɿ ȵʆʉɿʃʀɲʍɻ (Mortgage to Rent) ɀɸʏɲɴʀɴɲʍɻ/Ʌʙʄɻʍɻ/Ȱʆɲʋʌʉʍɲʌʅʉʍʅɹʆʉ ɉʋʊʄʉɿʋʉ (Outright ȿʑʍɸɿʎ Ƀʌɿʍʏɿʃɼʎ Sale/Disposal/Discounted PayͲoff) ȴɿɸʐɽɹʏɻʍɻʎ Ȱʆʏɲʄʄɲɶɼ ʅɸ ʍʏɸɶɲʍʏɿʃʊ ɷɳʆɸɿʉ ʅɿʃʌʊʏɸʌɻʎ ɲʇʀɲʎ (Ɉrade Down) ȴɿɲʖɸʀʌɿʍɻ ʍɸ ȵʃʃɲɽɳʌɿʍɻ Ɇɸʐʍʏʉʋʉʀɻʍɻ ȵʇɲʍʔɲʄʀʍɸʘʆ ȴɿʃɲʍʏɿʃɹʎ / Ɂʉʅɿʃɹʎ ȵʆɹʌɶɸɿɸʎ
21095
Annex V.Part 1.35(a)
General governments
Credit institutions
Other financial corporations
Non-financial corporations
030
040
050
060
Annex V.Part 1.35(a)
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Of which: Small and Medium-sized Enterprises
Of which: C ommercial real estate
Households
Of which: Residential mortgage loans
Of which: C redit for consumption
080
090
100
110
120
130
140
150
160
170
Credit institutions
Other financial corporations
Non-financial corporations
280
290
300
Annex V.Part 1.35(e)
Annex V.Part 1.35(d)
Annex V.Part 1.35(c)
Annex V.Part 1.35(b)
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Households
360
370
380
390
400
Annex V.Part 1.35(b)
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Households
420
430
440
450
460
470
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Households
500
510
520
530
540
550 OFF-BALANCE SHEET EXPOSURES
Annex V.Part 1.35(a)
Central banks
490
Annex V.Part 2.55
Annex V.Part 1.35(f)
Annex V.Part 1.35(e)
Annex V.Part 1.35(d)
Annex V.Part 1.35(c)
Annex V.Part 1.35(b)
CRR Annex I; Annex V.Part 2.56, 59
480 Other Commitments given
Annex V.Part 1.35(f)
Annex V.Part 1.35(e)
Annex V.Part 1.35(d)
Annex V.Part 1.35(c)
Annex V.Part 1.35(f) IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V Part 2 56 58 Annex V.Part 1.35(a)
410 Financial guarantees given
Annex V.Part 1.35(e)
Annex V.Part 1.35(d)
Annex V.Part 1.35(c)
Annex V. Part I. 13 (b)(c)(d)(e) IAS 39.2 (h), 4 (a) ( c), BC 15; CRR Annex I; Annex V Part 2 56 57 Annex V.Part 1.35(a)
Central banks
350
340 Loan commitments given
330 DEBT INSTRUMENTS other than HFT
Households Annex V.Part 1.35(f) DEBT INSTRUMENTS AT FAIR VALUE other than HFT 320 Annex V. Part I. 13 (b)(c)
310
General governments
270
Annex V.Part 1.35(b)
Annex V.Part 1.35(a)
Central banks
260
Annex V.Part 1.35(e)
Annex V.Part 1.35(d)
Annex V.Part 1.35(c)
Annex V.Part 1.24, 27
Non-financial corporations
240
Annex V.Part 1.35(b)
250 Loans and advances
Other financial corporations
230
Annex V.Part 1.35(a)
Credit institutions
220
Annex V.Part 1.24, 26
General governments
200
210
Annex V. Part I. 13 (d)(e)
190 Debt securities
Central banks
180 DEBT INSTRUMENTS AT AMORTISED COST
Annex V.Part 1.35(f)
SME Art 1 2(a)
Annex V.Part 1.35(e)
Annex V.Part 1.35(d)
Annex V.Part 1.35(c)
Annex V.Part 1.35(b)
Annex V.Part 1.24, 27
070 Loans and advances
Annex V.Part 1.35(e)
Annex V.Part 1.35(d)
Annex V.Part 1.35(c)
Annex V.Part 1.35(b)
Annex V.Part 1.24, 26
Central banks
020
References
010 Debt securities
18. Information on performing and non-performing exposures
020
030
040
050
Not past due or Past due Past due Past due <= 30 > 30 days <= 60 > 60 days <= 90 days days days
060
070
Unlikely to pay that are not pastdue or past-due < = 90 days
Non-performing
080
Past due > 90 days <= 180 days
090
Past due > 180 days <= 1 year
100
Past due > 1 year
Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. 45, 109, 145-162 145-162 158 158 158 145-162 159 159 159 159
010
Performing
Gross carrying amount
120
110 CRR art 178; Annex V. Part 2 61 IAS 39. 58-70
Of which: impaired
Of which: defaulted
140
150
160
Unlikely to pay that are not pastdue or past-due < = 90 days
on non-performing exposures
170
Past due > 90 days <= 180 days
180
Past due > 180 days <= 1 year
190
Past due > 1 year
200
210
Financial Collateral guarantees received on nonreceived on nonperforming performing exposues exposures
Collateral received and financial guarantees received
Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. 46 161 161 159,161 159,161 159,161 159,161 162 162
130
on performing exposures
Accumulated impairment, accumulated changes in fair value due to credit risk and provisions
ȊʌȩįİȚȖȝĮ 1a - EBA ITS New F 18.00 - Information on performing and non-performing exposures - Annex III (IFRS)
ȆǹȇǹȇȉǾȂǹ Iǿ – ȆȁǹǿȈǿȅ ǼȆȅȆȉǿȀȍȃ ǹȃǹĭȅȇȍȃ
21096 ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ (ΤΕΥΧΟΣ ΔΕΥΤΕΡΟ)
Annex V.Part 1.35(c)
Annex V.Part 1.35(d)
Annex V.Part 1.35(e)
SME Art 1 2(a)
100 Credit institutions
110 Other financial corporations
120 Non-financial corporations
130 Of which: Small and Medium-sized Enterprises
Annex V. Part I. 13 (d)(e) Annex V.Part 1.24, 26
Annex V.Part 1.35(a)
Annex V.Part 1.35(b)
Annex V.Part 1.35(c)
Annex V.Part 1.35(d)
200 Central banks
210 General governments
220 Credit institutions
230 Other financial corporations
Annex V.Part 1.35(a)
Annex V.Part 1.35(b)
Annex V.Part 1.35(c)
Annex V.Part 1.35(d)
Annex V.Part 1.35(e)
250 Loans and advances
260 Central banks
270 General governments
280 Credit institutions
290 Other financial corporations
300 Non-financial corporations
310 Households Annex V.Part 1.35(f) DEBT INSTRUMENTS AT FAIR VALUE other than HFT 320 Annex V. Part I. 13 (b)(c) 330 DEBT INSTRUMENTS other than HFT Annex V. Part I. 13 (b)(c)(d)(e) IAS 39.2 (h), 4 (a) ( c), BC 15; CRR 340 Loan commitments given Annex I; Annex V Part 2 56-57
Annex V.Part 1.35(e)
Annex V.Part 1.24, 27
240 Non-financial corporations
190 Debt securities
180 DEBT INSTRUMENTS AT AMORTISED COST
170 Of which: Credit for consumption
160 Of which: Residential mortgage loans
150 Households
Annex V.Part 1.35(f)
Annex V.Part 1.35(b)
090 General governments
140 Of which: Commercial real estate
Annex V.Part 1.35(a)
080 Central banks
Annex V.Part 1.35(d)
Annex V.Part 1.35(e)
Annex V.Part 1.35(c)
050 Other financial corporations
Annex V.Part 1.24, 27
Annex V.Part 1.35(b)
040 Credit institutions
070 Loans and advances
Annex V.Part 1.35(a)
030 General governments
060 Non-financial corporations
Annex V.Part 1.24, 26
010 Debt securities
References
020 Central banks
19. Information forborne exposures
010
020
Annex V. Part 2. Annex V. Part 2. 45, 109, 163-182 145-162
040
030
050
of which: Performing forborne exposures under probation 060
070
Instruments with modifications in their terms and conditions
080
Refinancing
090
of which: Defaulted
Non-performing exposures with forbearance measures
100
of which: Impaired
Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. CRR art 178; Annex V. Part 2. Annex V. Part 2. IAS 39. 58-70 164 (a), 179164 (b), 177, 164 (a), 177, 164 (b), 179-182 Annex V. Part 2.61 176(b),177, 180 145-162 180,182 178, 181, 182 178, 182
Refinancing
Instruments with modifications in their terms and conditions
Performing exposures with forbearance measures
Gross carrying amount of exposures with forbearance measures
120
130
on perfoming exposures with forbearance measures
140
Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. 172(a), 157 46, 183 145-183 145-183
110
of which: Forbearance of non-performing exposures
160
Refinancing
170
Collateral received on exposures with forbearance measures
180
Financial guarantees received on exposures with forbearance measures
Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. 164 (a), 179164 (b), 179-183 162 162 180,182,183
150
Instruments with modifications in their terms and conditions
Accumulated impairment, accumulated changes in fair value due to credit risk an Collateral received and financial guarantees received on non-performing exposures with forbearance measures
ȊʌȩįİȚȖȝĮ 2a - EBA ITS New F 19.00 - Information forborne exposures - Annex III (IFRS)
ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ (ΤΕΥΧΟΣ ΔΕΥΤΕΡΟ)
21097
Households
Of which: Residential mortgage loans
Of which: Credit for consumption
150
160
170
Annex V.Part 1.35(a)
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
200
210
220
230
240
530
540
550 OFF-BALANCE SHEET EXPOSURES
Other financial corporations
Non-financial corporations
Households
520
Annex V.Part 2.55
Annex V.Part 1.35(f)
Annex V.Part 1.35(e)
Annex V.Part 1.35(d)
Annex V.Part 1.35(c)
Annex V.Part 2.55
Annex V.Part 1.35(f)
Annex V.Part 1.35(e)
Annex V.Part 1.35(d)
Annex V.Part 1.35(c)
Annex V.Part 1.35(b)
Annex V.Part 1.35(a)
Credit institutions
Annex V.Part 1.35(b)
General governments
510
Annex V.Part 1.35(f)
Annex V.Part 1.35(e)
500
Annex V.Part 1.35(f)
Annex V.Part 1.35(c)
Annex V.Part 1.35(d)
Annex V.Part 1.35(a)
470
Annex V.Part 1.35(e)
Annex V.Part 1.35(b)
Central banks
Households
460
Annex V.Part 1.35(d)
Annex V.Part 1.35(c)
Annex V.Part 1.35(b)
490
Non-financial corporations
450
CRR Annex I; Annex V.Part 2.56, 59 CRR Annex I; Annex V.Part 2.56, 59
Other financial corporations
440
Annex V.Part 1.35(f) IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V Part 2 56 Annex V.Part 1.35(a)
Annex V.Part 1.35(e)
Annex V.Part 1.35(d)
Annex V.Part 1.35(c)
Annex V.Part 1.35(b)
Annex V.Part 1.35(a)
IAS 39.2 (h), 4 (a) ( c), BC 15; CRR Annex I; Annex V.Part 2.56-57
480 Other Commitments given
Credit institutions
430
Annex V.Part 1.35(a)
Central banks
General governments
420
CRR Annex I; Annex V.Part 2.56,58
Annex V.Part 1.35(f)
Annex V.Part 1.35(e)
Annex V.Part 1.35(d)
Annex V.Part 1.35(c)
410 Financial guarantees given
Other financial corporations
Non-financial corporations
Households
400
Credit institutions
370
390
General governments
360
380
Annex V.Part 1.35(a)
Central banks
350
Annex V.Part 1.35(b)
CRR Annex I; Annex V.Part 2.56-57
340 Loan commitments given
330 DEBT INSTRUMENTS other than HFT
Annex V.Part 1.35(f)
Annex V.Part 1.35(e)
Annex V. Part I. 13 (b)(c)(d)(e); 14 Annex V. Part I. 13 (b)(c)(d)(e) (b)(c)(d)(e)
Annex V.Part 1.35(f)
Annex V.Part 1.35(c)
Annex V.Part 1.35(d)
Annex V. Part I. 13 (b)(c); 14 (b)(c) Annex V. Part I. 13 (b)(c)
Households
310
Annex V.Part 1.35(e)
Annex V.Part 1.35(d)
Annex V.Part 1.35(c)
Annex V.Part 1.35(b)
Annex V.Part 1.35(a)
Annex V.Part 1.24, 27
Annex V.Part 1.35(e)
Annex V.Part 1.35(d)
Annex V.Part 1.35(c)
Annex V.Part 1.35(b)
Annex V.Part 1.35(a)
Annex V.Part 1.24, 26
Annex V. Part I. 13 (d)(e)
Annex V.Part 1.35(f)
SME Art 1 2(a)
Annex V.Part 1.35(e)
Annex V.Part 1.35(d)
Annex V.Part 1.35(c)
Annex V.Part 1.35(b)
Annex V.Part 1.35(a)
Annex V.Part 1.24, 27
Annex V.Part 1.35(e)
Annex V.Part 1.35(d)
Annex V.Part 1.35(c)
Annex V.Part 1.35(b)
Annex V.Part 1.35(a)
Annex V.Part 1.24, 26
References National GAAP compatible IFRS
320 other than HFT
Other financial corporations
Non-financial corporations
Credit institutions
280
300
General governments
270
290
Annex V.Part 1.35(a)
Central banks
260
Annex V.Part 1.35(b)
Annex V.Part 1.24, 27
250 Loans and advances
Annex V.Part 1.35(e)
Annex V.Part 1.35(d)
Annex V.Part 1.35(c)
Annex V.Part 1.35(b)
Annex V.Part 1.24, 26
190 Debt securities
Annex V. Part I. 13 (d)(e); 14 (d)(e)
Annex V.Part 1.35(f)
SME Art 1 2(a)
Annex V.Part 1.35(e)
Annex V.Part 1.35(d)
Annex V.Part 1.35(c)
180 DEBT INSTRUMENTS AT AMORTISED COST
140
130
Other financial corporations
Non-financial corporations Of which: Small and Medium-sized Enterprises Of which: Commercial real estate
Credit institutions
120
100
110
General governments
090
Annex V.Part 1.35(b)
Annex V.Part 1.35(a)
Annex V.Part 1.35(e)
Annex V.Part 1.35(d)
Central banks
060
080
050
Annex V.Part 1.35(c)
Annex V.Part 1.35(b)
Annex V.Part 1.24, 27
Other financial corporations
Non-financial corporations
040
070 Loans and advances
Credit institutions
030
Annex V.Part 1.35(a)
Central banks
General governments
020
Annex V.Part 1.24, 26
010 Debt securities
References National GAAP based on BAD
18. Information on performing and non-performing exposures
020
030
040
050
Not past due or Past due Past due Past due <= 30 > 30 days <= 60 > 60 days <= 90 days days days
060
070
Unlikely to pay that are not pastdue or past-due < = 90 days
Non-performing
080
Past due > 90 days <= 180 days
090
Past due > 180 days <= 1 year
100
Past due > 1 year
110
Of which: defaulted
Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. CRR art 178; Annex 45, 109, 145-162 145-162 158 158 158 145-162 159 159 159 159 V. Part 2.61
Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. CRR art 178; Annex 45, 109, 145-162 145-162 158 158 158 145-162 159 159 159 159 V. Part 2.61
010
Performing
Gross carrying amount
CRR art 4(95)
IAS 39. 58-70
120
Of which: impaired
140
150
160
Unlikely to pay that are not pastdue or past-due < = 90 days
on non-performing exposures
170
Past due > 90 days <= 180 days
180
Past due > 180 days <= 1 year
190
Past due > 1 year
200
210
Financial Collateral guarantees received on nonreceived on nonperforming performing exposues exposures
Collateral received and financial guarantees received
Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. 46 161 161 159,161 159,161 159,161 159,161 162 162
Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. 46 161 161 159,161 159,161 159,161 159,161 162 162
130
on performing exposures
Accumulated impairment, accumulated changes in fair value due to credit risk and provisions
ȊʌȩįİȚȖȝĮ 1b - EBA ITS New F 18.00 - Information on performing and non-performing exposures - Annex IV (GAAP)
21098 ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ (ΤΕΥΧΟΣ ΔΕΥΤΕΡΟ)
SME Art 1 2(a)
130 Of which: Small and Medium-sized Enterprises
Annex V.Part 1.24, 26
Annex V.Part 1.35(a)
Annex V.Part 1.35(b)
Annex V.Part 1.35(c)
Annex V.Part 1.35(d)
Annex V.Part 1.35(e)
Annex V.Part 1.24, 27
Annex V.Part 1.35(a)
Annex V.Part 1.35(b)
Annex V.Part 1.35(c)
Annex V.Part 1.35(d)
Annex V.Part 1.35(e)
200 Central banks
210 General governments
220 Credit institutions
230 Other financial corporations
240 Non-financial corporations
250 Loans and advances
260 Central banks
270 General governments
280 Credit institutions
290 Other financial corporations
300 Non-financial corporations
340 Loan commitments given
330 DEBT INSTRUMENTS other than HFT
CRR Annex I; Annex V.Part 2.56-57
IAS 39.2 (h), 4 (a) ( c), BC 15; CRR Annex I; Annex V.Part 2.56-57
Annex V. Part I. 13 (b)(c)(d)(e); 14 Annex V. Part I. 13 (b)(c)(d)(e) (b)(c)(d)(e)
310 Households Annex V.Part 1.35(f) Annex V.Part 1.35(f) DEBT INSTRUMENTS AT FAIR VALUE other than HFT 320 Annex V. Part I. 13 (b)(c); 14 (b)(c) Annex V. Part I. 13 (b)(c)
Annex V.Part 1.35(e)
Annex V.Part 1.35(d)
Annex V.Part 1.35(c)
Annex V.Part 1.35(b)
Annex V.Part 1.35(a)
Annex V.Part 1.24, 27
Annex V.Part 1.35(e)
Annex V.Part 1.35(d)
Annex V.Part 1.35(c)
Annex V.Part 1.35(b)
Annex V.Part 1.35(a)
Annex V.Part 1.24, 26
Annex V. Part I. 13 (d)(e); 14 (d)(e) Annex V. Part I. 13 (d)(e)
190 Debt securities
Annex V.Part 1.35(f)
SME Art 1 2(a)
Annex V.Part 1.35(e)
Annex V.Part 1.35(d)
Annex V.Part 1.35(c)
Annex V.Part 1.35(b)
Annex V.Part 1.35(e)
Annex V.Part 1.35(d)
Annex V.Part 1.35(c)
Annex V.Part 1.35(b)
180 DEBT INSTRUMENTS AT AMORTISED COST
170 Of which: Credit for consumption
160 Of which: Residential mortgage loans
150 Households
Annex V.Part 1.35(f)
Annex V.Part 1.35(e)
120 Non-financial corporations
140 Of which: Commercial real estate
Annex V.Part 1.35(d)
110 Other financial corporations
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
Annex V.Part 1.35(c)
Annex V.Part 1.24, 27
070 Loans and advances
Annex V.Part 1.35(b)
Annex V.Part 1.35(e)
060 Non-financial corporations
080 Central banks
Annex V.Part 1.35(d)
050 Other financial corporations
100 Credit institutions
Annex V.Part 1.35(c)
040 Credit institutions
090 General governments
Annex V.Part 1.24, 27
Annex V.Part 1.35(b)
030 General governments
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
020 Central banks
References National GAAP based on BAD
References National GAAP compatible IFRS
010 Debt securities
19. Information forborne exposures
010
020
Annex V. Part 2. Annex V. Part 2. 45, 109, 163-182 145-162
Annex V. Part 2. Annex V. Part 2. 45, 109, 163-182 145-162
070
080
090
of which: Defaulted
100
of which: Impaired
110
120
130
on perfoming exposures with forbearance measures
140
Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. 172(a), 157 46, 183 145-183 145-183
060
Refinancing
of which: Forbearance of non-performing exposures
Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. CRR art 178; CRR art 4(95) 164 (a), 177, 164 (a), 179164 (b), 177, 176(b), 177, 180 145-162 164 (b), 179-182 Annex V. Part 2.61 178, 182 180,182 178, 181, 182
050
Instruments with modifications in their terms and conditions
Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. 172(a), 157 46, 183 145-183 145-183
040
Refinancing
of which: Performing forborne exposures under probation
Non-performing exposures with forbearance measures
160
Refinancing
170
Collateral received on exposures with forbearance measures
180
Financial guarantees received on exposures with forbearance measures
Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. 164 (a), 179164 (b), 179-183 162 162 180,182,183
Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. 164 (a), 179164 (b), 179-183 162 162 180,182,183
150
Instruments with modifications in their terms and conditions
Accumulated impairment, accumulated changes in fair value due to credit risk an Collateral received and financial guarantees received on non-performing exposures with forbearance measures
Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. Annex V. Part 2. CRR art 178; 164 (a), 177, 164 (b), 177, IAS 39. 58-70 164 (a), 179176(b),177, 180 145-162 164 (b), 179-182 Annex V. Part 2.61 178, 182 180,182 178, 181, 182
030
Instruments with modifications in their terms and conditions
Performing exposures with forbearance measures
Gross carrying amount of exposures with forbearance measures
ȊʌȩįİȚȖȝĮ 2b - EBA ITS New F 19.00 - Information forborne exposures - Annex IV (GAAP)
ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ (ΤΕΥΧΟΣ ΔΕΥΤΕΡΟ)
21099
C. Arrears up to 90 dpd with no forbearance measures
D. Total Non Performing Exposures (E+F+G)
030
040
61-90dpd
721+ dpd
160
No Forbearance Measures
721+ dpd
No Forbearance measures
Not Under Bankruptcy procedures
310
(3)
Note (3): For Large Corporate, SME and SBP portfolios only
Note (2): For SBP and Residential mortgages portfolios only
Note (1): Arrears defined as amount due to the Banks
Under Corporate Bankruptcy procedures
300
(2)
Under Personal Bankruptcy procedures
290
Distribution by bank ruptcy status
270
280
Forbearance measures
260
Distribution by forbearance status pre transfer to Legal
361-720 dpd
240
250
Below 360 dpd
230
Distribution by dpd buck et
220
210
G. Denounced Loans
190
200
Forbearance Measures
180
Distribution by forbearance status
361-720 dpd
150
170
91-180 dpd
181-360 dpd
140
Distribution by dpd buck et
130
120
F. All loans in arrears above 90 dpd (excl. denounced) (independently of forbearance measures)
31-60dpd
100
110
1- 30 dpd
090
In arrears up to 90 dpd ( 1<x<90dpd)
070
080
Current
060
m eas ures
E. Arrears below 90 dpd (current =<90 dpd) w ith forbearance
B. Current with no forbearance measures
020
050
A. Total Outstanding Portfolio
010
Arrears(1) (€bn)
Balance (€bn)
As of [DATE MONTH 20XX]
020 ȉȡȑȤȦȞ ȉȡȓȝȘȞȠ
010
Portfolio Segmentation
ȊʌȩįİȚȖȝĮ 3 - Portfolio Segmentation
Loan Count
030
050
060
Balance (€bn)
Arrears (€bn)
Loan Count
ȆȡȠȘȖȠȪȝİȞȠ ȉȡȓȝȘȞȠ
040
Balance (€bn)
070
080
Arrears (€bn)
% ȂİIJĮȕȠȜȒȢ Loan Count
090
21100 ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ (ΤΕΥΧΟΣ ΔΕΥΤΕΡΟ)
Of which collateral liquidations
Of which other
030
040
Of which first time modified during period
Of which short-term modified during period
Of which long-term modified during period
Of which mandatory by Law modified during period
090
100
110
120
(4)
Of which (residential real estate - BTL)
Of which (residential real estate - other)
Of which (commercial real estate)
Of which (other real estate)
Of which (industrial/machinery/equipment)
Of which (inventory)
Of which (creditor held movable assets)
Of which (debtor held movable assets)
Of which (cash/financial securities)
Of which (other collateral)
160
160
170
180
190
200
210
220
230
240
Note (3): Loans undergone at least one modification since (tbd) , and which were remodified during the current period
Note (2): Total cash collections for the quarter divided by the average of the beginning of quarter and end of quarter NPE b alance
Note (4): € balance represents corresponding collateral value
020
Current Quarter Balance (€ bn) Loan Count
010
Note (1): Total cash recoveries for the quarter divided by the average of the beginning of quarter and end of quarter NPE balance
250 Weighted average tangible collateral coverage ratio (%)
Of which (residential real estate - own occupied)
160
150 Total tangible collateral
Tangible Collateral
140 Forborne loans moved to Legal status during period
130 Cure rate: Forborne loans moved to Performing status during period
Of which repeat modified during period
080
(3)
070 Loans with forbearance measures during period
Forborne Loans
060 % Total cash yield (2) (based on cash collections only)
050 % Total cash yield (1) (based on total cash recoveries)
Of which cash collections
020
010 Cash Recoveries
Cash Recoveries
As of [DATE MONTH 20XX]
Key Portfolio Statistics
ȊʌȩįİȚȖȝĮ 4 - Key Portfolio Performance Statistics 040
Previous Quarter Balance (€ bn) Loan Count
030
060
% Change Balance (€ bn) Loan Count
050
ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ (ΤΕΥΧΟΣ ΔΕΥΤΕΡΟ)
21101
130 No action
120 Other
110 Forced or voluntary pre-notations
100 Collateral liquidated at auction
090 Collateral entered auction process (during period)
080 Collateral in auction process (existing stock)
070 Collateral repossessed outside auction process
060 Collateral repossessed through auction process
050 Out-of-court settlements
040 Payment order issued
030 Loans moved back to Remedial Management Unit during period
020 Loans fully liquidated during period
010 Total denounced loans end of period
As of [DATE MONTH 20XX]
Legal Work-out Activity of Denounced Loans
ȊʌȩįİȚȖȝĮ 5 - Legal Workout
020
030
040
050
060
070
080
090
100
110
120
Current Quarter Previous Quarter % Change Loan/ Collateral Realised Loan/ Collateral Realised Loan/ Collateral Realised Balance Collateral Value Value Balance Collateral Value Value Balance Collateral Value Value (€bn) Count (€bn) (€bn) (€bn) Count (€bn) (€bn) (€bn) Count (€bn) (€bn)
010
21102 ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ (ΤΕΥΧΟΣ ΔΕΥΤΕΡΟ)
DENOUNCED
260 Total Denounced Loans
180 190 200 210 220 230 240 250
120 130 140 150 160 170
010 020 030 040 050 060 070 080 090 100 110
MODIFICATIONS (in arrears & not in arrears, excl. denounced) Short Term Modifications Interest Only Reduced payment above IO Reduced payment below IO Temporary Grace Period Skip Payment Arrears Settlement Arrears Capitalisation L. 3869/2010 L. 4224/2013 Other mandatory by Law or Min. Decision Other Long Term Modifications Permanent Rate Reduction Loan Tenor Extension Split Balance Debt/Equity Swap Partial Debt Forgiveness/ Write-offs Other Closure Procedures Voluntary Surrender Mortage to Lease Mortgage to Rent Outright Sale/Disposal/Discounted Pay-off Trade Down Receivership Collateral Repossession/Liquidation Enforcement / Legal Action
As of [DATE MONTH 20XX]
Flows of Troubled Assets
020
040
From Performing
030
From previous modification
050 060 Inflows
080
090
100
110
120
To From arrears Total Inflows Performing not modified (Cured)
070
140 150 Outflows
160
170
180
Other Remodified To Denounced (Resolution, (re-defaulted) etc)
130
200
Total Outflows
190
220
End of Quarter
210
Balance Loan Balance Loan Balance Loan Balance Loan Balance Loan Balance Loan Balance Loan Balance Loan Balance Loan Balance Loan Balance Loan (€bn) Count (€bn) Count (€bn) Count (€bn) Count (€bn) Count (€bn) Count (€bn) Count (€bn) Count (€bn) Count (€bn) Count (€bn) Count
Beginning of Quarter
010
ȊʌȩįİȚȖȝĮ 6 - Flows of Modifications
ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ (ΤΕΥΧΟΣ ΔΕΥΤΕΡΟ)
21103
21104
ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ (ΤΕΥΧΟΣ ΔΕΥΤΕΡΟ)
010 Modifications Delinquencies - Residential Mortages
As of [DATE MONTH 20XX] 010 MORTGAGES 020 Total residential mortgage loan accounts outstanding ARREARS 030 Total mortgage loan accounts in arrears 040 of which: 050 in arrears up to 30 days 060 in arrears 31 to 90 days 070 in arrears 91 to 180 days 080 in arrears 181 to 360 days 090 in arrears 361 to 720 days 100 in arrears over 720 days 110 Additions to/subtractions from total mortgage loan accounts in arrears 120 Additions to/subtractions from mortgage loan accounts in arrears over 90 days 130 Cases in which a receiver has been appointed 140 Abandoned properties not in the lender's possession DEBT FORGIVENESS AND UNSECURED DEBT 150 Mortgage debt written off 160 170 180 190 200 210 220 230 240 250 260 270 280 290 300
ȊʌȩįİȚȖȝĮ 7 - Modifications Delinquencies
310 320 330 340 350 360 370 380 390 400 410 420 430 440 450 460 470 480 490 500 510 520 530 540 550 560 570 580 590 600 610 620 630 640 650 660 670 680 690 700 710 720 730 740 750 760 770 780 790 800 810 820 830 840 850 860 870 880 890 900 910 920 930 940 950 960 970 980 990 1000 1010 1020 1030 1040 1050 1060 1070 1080 1090 1100 1110 1120 1130 1140 1150 1160 1170
Unsecured debt/Shortfall accounts of which:
Not in arrears In arrears up to 90 days In arrears over 90 days
REPOSSESSIONS Residential properties in possession at beginning of quarter Residential properties in possession at end of quarter Additions to number of residential properties in possession of which: residential properties repossessed on foot of an order residential properties voluntarily surrendered/abandoned Residential properties disposed of during this quarter Book value Value realised from sale Amount written off as bad debt Amount remaining on which lender is seeking repayment MODIFICATIONS Total residential mortgages modified Short Term Modifications Interest Only of which: Not in arrears In arrears up to 90 days In arrears over 90 days Reduced payment above IO of which: Not in arrears In arrears up to 90 days In arrears over 90 days Reduced payment below IO of which: Not in arrears In arrears up to 90 days In arrears over 90 days Temporary Grace Period of which: Not in arrears In arrears up to 90 days In arrears over 90 days Skip Payment of which: Not in arrears In arrears up to 90 days In arrears over 90 days Arrears Settlement of which: Not in arrears In arrears up to 90 days In arrears over 90 days Arrears Capitalisation of which: Not in arrears In arrears up to 90 days In arrears over 90 days Split Mortgages - Temporary of which: Not in arrears In arrears up to 90 days In arrears over 90 days L. 3869/2010 of which: Not in arrears In arrears up to 90 days In arrears over 90 days L. 4224/2010 of which: Not in arrears In arrears up to 90 days In arrears over 90 days Other mandated by Law or Min. Decision of which: Not in arrears In arrears up to 90 days In arrears over 90 days Other Temporary Modification of which: Not in arrears In arrears up to 90 days In arrears over 90 days Long Term Modifications Permanent Rate Reduction of which: Not in arrears In arrears up to 90 days In arrears over 90 days Interest Rate Type Change of which: Not in arrears In arrears up to 90 days In arrears over 90 days Loan Tenor Extension of which: Not in arrears In arrears up to 90 days In arrears over 90 days Split Balance of which: Not in arrears In arrears up to 90 days In arrears over 90 days Partial Debt Forgiveness / Write-offs of which: Not in arrears In arrears up to 90 days In arrears over 90 days Additional Collateralisation of which: Not in arrears In arrears up to 90 days In arrears over 90 days Operational Restructuring of which: Not in arrears In arrears up to 90 days In arrears over 90 days Debt/Equity Swap of which: Not in arrears In arrears up to 90 days In arrears over 90 days Other Permanent Modification of which: Not in arrears In arrears up to 90 days In arrears over 90 days MORTGAGE TO RENT Mortgage to Rent Cases
020
030
Stock at the end of Quarter Balance Arrears (€bn) (€bn)
Loan Count
040
050 060 070 080 Flows during the Quarter Additions
Balance Arrears Loan (€bn) (€bn) Count
090
Subtractions Balance Arrears Loan (€bn) (€bn) Count
100
110
Other
€bn
Loan Count
120
130
140
Stock at the end of Quarter Balance Arrears Loan (€bn) (€bn) Count
Reduced payment above IO
Reduced payment below IO
Temporary Grace Period
Skip Payment
Arrears Settlement
Arrears Capitalisation
L. 3869/2010
L. 4224/2013
Other mandated by Law or Min. Decision
Other
050
060
070
080
090
100
110
120
130
140
Other
080
090
100
110
Modified during same Modified during same quarter Modified during same Modified during same Origin Origin of previous year quarter of previous year quarter of previous year quarter of previous year Balance (€bn)Loan Count % Above % Repeat PD w ithin 3 months from PD w ithin 6 months from PD w ithin 9 months from PD w ithin 12 months from Cure Rate 90 dpd Modified modification modification modification modification
Current Quarter
All re-default data are based on modified loans that remain in effect at the specified amount of time after the modification. All loans that have been repaid in full, been refinanced, been sold, or completed the foreclosure process are removed from the calculation. Data include only modifications that have had time to age the indicated number of months
Note (1): As per relevant definitions Note (2): For Corporate / SME loans only
Other
Enforcement / Legal Action
340
350
Collateral Repossession / Liquidation
330
Receivership
Trade Down
310
320
Outright Sale/Disposal/Discounted Pay-off
300
Mortgage to Rent
Mortage to Lease
290
280
(1)
Voluntary Surrender
270
260 Closure Procedures
Total NPE Portfolio Cure Rate: Modified Loans moved to Performing status as per BoG probation period definition during reporting period
240
250
Debt/Equity Swap (2)
230
Partial Debt Forgiveness / Write-offs
200
Additional Collateralisation
Split Balance
190
Operational Restructuring(2)
Loan Tenor Extension
180
220
Interest Rate Type Change
170
210
Permanent Rate Reduction
160
150 Long term modification (1)
Interest Only
040
030 Short term modification (1)
020 Modified Loans during reporting period
010 Total Modified Loans as of 31.12.2013
As of [DD.MM.201X]
Modifications Performed (excl. denounnced loans)
Provides a detailed quarterly comparison of the type of modifications performed as part of remedial management activities (excl. denounced) 010 020 030 040 070
ȊʌȩįİȚȖȝĮ 8 - Performance of Modifications
Balance (€bn)
120
130
140
Loan Count
150
Origin Origin % Above % Repeat 90 dpd Modified
Previous Quarter
ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ (ΤΕΥΧΟΣ ΔΕΥΤΕΡΟ)
21105
21106
ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ (ΤΕΥΧΟΣ ΔΕΥΤΕΡΟ)
Η πράξη αυτή να δημοσιευθεί στην Εφημερίδα της Κυβερνήσεως και να αναρτηθεί στον ιστότοπο της Τράπεζας της Ελλάδος. Ο Διοικητής ΓΕΩΡΓΙΟΣ ΠΡΟΒΟΠΟΥΛΟΣ
21108
ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ (ΤΕΥΧΟΣ ΔΕΥΤΕΡΟ)
ΕΘΝΙΚΟ ΤΥΠΟΓΡΑΦΕΙΟ ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ
øîñì õ ðì÷ì÷ úùðð ò øì÷ êúìñêöî ç÷ øì÷ ïùèêöòì÷ê ÷ Σε έντυπη μορφή: • Για τα Φ.Ε.Κ. από 1 έως 16 σελίδες σε 1 € προσαυξανόμενη κατά 0,20 € για κάθε επιπλέον οκτασέλιδο ή μέρος αυτού. • Για τα φωτοαντίγραφα Φ.Ε.Κ. σε 0,15 € ανά σελίδα. Σε μορφή DVD/CD:
Τεύχος
Ετήσια έκδοση Τριμηνιαία έκδοση Μηνιαία έκδοση
Τεύχος
Ετήσια έκδοση Τριμηνιαία έκδοση Μηνιαία έκδοση
Α΄
150 €
40 €
15 €
Α.Α.Π.
110 €
30 €
-
Β΄
300 €
80 €
30 €
Ε.Β.Ι.
100 €
−
-
Γ΄
50 €
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−
Α.Ε.Δ.
5€
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-
Υ.Ο.Δ.Δ.
50 €
−
−
Δ.Δ.Σ.
200 €
−
20 €
Δ΄
110 €
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100 €
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êøì÷îê÷ ÷ùò öôñê÷ ú.ê.ï. Τεύχος
Έντυπη μορφή
Τεύχος
Έντυπη μορφή
Τεύχος
Έντυπη μορφή
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160 €
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225 €
Γ΄
65 €
Ε.Β.Ι.
65 €
Α.Σ.Ε.Π.
70 €
Υ.Ο.Δ.Δ.
65 €
Α.Ε.Δ.
10 €
Ο.Π.Κ.
−
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