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Warning Text %XTableStyleMedium2PivotStyleLight16`UcExample - TextnExample - Case 1#~Example - Case 1 - TemplateExample - Case 2#Example - Case 2 - Template,  ;%  ;@   ;,  ;@8Eitem validationTLTRO reportingReporting period:formula 2 = 2.1 - 2.2 Repayments3.1A3.1B 3 = 3.1 + 3.2 4 = 1 + 2 + 33.2 = 3.2A + 3.2B + 3.2COther adjustments3.2A3.2B3.2CWrite-offs/write-downsReclassifications#Loans to non-financial corporations1 = 1.1 - 1.2 (+1.3) 4 = 4.1 - 4.2 (+4.3) Gross lending Comments:3.1C3.1 = 3.1A + 3.1B + 3.1CExample{Suppose that a bank has the following pool of loans to euro area NFCs outstanding at the beginning of the reporting period:LoansABCDEFGNominal amountTotalOutstanding provisionsComment%Loan securitised but not derecognisedForeign denominatedHI.Case 1: Loans are reported gross of provisionsLoanJK,Case 1: Loans are reported net of provisionsMain aggregatesUnderlying items OverdraftL,Eligible net lending in the reporting periodHAdjustments to the outstanding amounts: reductions (-) and increases (+)HOutstanding amounts of eligible loans at the end of the reporting periodiOutstanding amounts of eligible loans at the end of the month preceding the start of the reporting period}* Only applicable in those cases where loans are reported net of provisions; see the reporting instructions for more details./Revaluations owing to changes in exchange ratessLoans to non-financial corporations and households excluding loans to households for house purchase (EUR thousands).Outstanding provisions against eligible loans*(Outstanding amounts on the balance sheetmOutstanding amounts of loans securitised or otherwise transferred but not derecognised from the balance sheetMLoan sales and purchases and other loan transfers during the reporting periodENet flows of loans that are securitised with an impact on loan stocksONet flows of loans that are otherwise transferred with an impact on loan stocksbNet flows of loans that are securitised or otherwise transferred without any impact on loan stocks\Comments: (a) The repayment of loan A is not covered under item 2.2, and only affects items 4.1 and 4.2; no provisions shall be recorded in respect of this loan as is it securitised; (b) The loan renegotiation is covered under items 2.1 and 2.2, while a write-down of -1 is recorded under 3.2B even if the loss has been absorbed completely by the past provisions; (c) The repayment of loan C is covered under item 2.2, but in this case a write-off/write-down needs to be recorded to reflect the decrease in the provisions; (d) The securitisation of loan D is covered under item 3.1A at -10, which equals the amount oustanding at sale net of the provision, with the revaluation component being allocated to 3.2A and 3.2B to record the outstanding provision on the loan, with the opposite sign (-1); (e) The transfer of loan E is covered under item 3.1B at -9, which equals the outstanding amount on the balance sheet; in this case to, the outstanding provision on the loan is recorded under 3.2B, with the opposite sign (-1); (f) The securitisation of loan F is covered under item 3.1C at -9, which equals the outstanding amount on the balance sheet; in this case too, the outstanding provision on the loan is recorded under 3.2B, with the opposite sign (-1); the loan continues to be recorded on the balance sheet at the end of the period, under items 4.1 and 4.2, but no provisions are recorded under 4.3; (g) The reclassification of loan G is recorded under item 3.2C at -10 (the value gross of provisions) and leads to its exclusion from the pool of eligible loans; (h) The revaluation of loan H owing to changes in exchanges rates is covered under item 3.2A (+1), while the increase in provisions is not recorded in the template; (i) The write-off of loan I is covered under item 3.2B at -10 (covering the loss absorbed by the outstanding provision and the loss in excess); (j) The change in the balance of the overdraft (5) is recorded as gross lending; (k) The new lending owing to loan K is covered under item 2.1, while the new provision is not recorded under 3.2B; (l) The revered transaction is recorded under items 2.1 and 2.2.X WComments: (a) The repayment of loan A is not covered under item 2.2 and only affects items 4.1 and 4.2; (b) The loan renegotiation is covered under items 2.1 and 2.2; (c) The repayment of loan C is covered under item 2.2; (d) The securitisation of loan D is covered under item 3.1A at -11, with the revaluation component being allocated to 3.2A; (e) The transfer of loan E is covered under item 3.1B at -9, with the write-down being allocated to 3.2B; (f) The securitisation of loan F is covered under item 3.1C at -10, but the loan continues to be recorded on the balance sheet at the end of the period under items 4.1 and 4.2; (g) The reclassification of loan G is recorded under item 3.2C and leads to its exclusion from the pool of eligible loans; (h) The revaluation of loan H owing to changes in exchanges rates is covered under item 3.2A; (i) The write-off of loan I is covered under item 3.2B; (j) The change in the balance of the overdraft (5) is recorded as gross lending; (k) The new lending owing to loan K is covered under item 2.1; (l) The reversed transaction is recorded under items 2.1 and 2.2. 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