Write-downs that occur at the time when a loan is securitised and write-downs/write-offs on serviced loans are reported to the ECB on a best effort basis in accordance with Table 3.

Reclassification adjustments only apply in respect of Parts 2 and 3; adjustments for write-offs/write-downs apply throughout.

Outstanding amounts, and if applicable in the reporting period also adjustments for reclassifications and write-offs/write-downs.

This exception also has implications for the reporting of data on write-offs/write-downs, as clarified below.

NCBs may submit to the ECB the required data on write-offs/write-downs on a best effort basis.

Write-offs/write-downs recognised at the time a loan is sold or transferred to a third party are also included, where identifiable.

Write-offs/write-downs recognised at the time a loan is sold or transferred to a third party are also included, where identifiable.

Write-offs/write-downs recognised at the time a loan is sold or transferred to a third party are also included, where identifiable.

These requirements shall cover data on end-of-quarter outstanding amounts, financial transactions and write-offs/write-downs provided on a quarterly basis.

Write-offs/write-downs recognised at the time a loan is sold or transferred to a third party are also included, where identifiable.