Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance) (c. 680)

[F1 ANNEX III U.K. REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2015/227 of 9 January 2015 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).

18. Information on performing and non-performing exposures U.K.

ANNEX III Table 37: rows 1 - 60

		[F1 References	Gross carrying amount												Accumulated impairment, accumulated changes in fair value due to credit risk and provisions							Collateral received and financial guarantees received
				Performing				Non-performing								on performing exposures	on non-performing exposures
					Not past due or Past due <= 30 days	Past due> 30 days <= 60 days	Past due> 60 days <= 90 days		Unlikely to pay that are not past-due or past-due <= 90 days	Past due > 90 days <= 180 days	Past due > 180 days <= 1 year	Past due > 1 year	Of which: defaulted	Of which: impaired				Unlikely to pay that are not past-due or past-due <= 90 days	Past due > 90 days <= 180 days	Past due > 180 days <= 1 year	Past due > 1 year	Collateral received on non-performing exposues	Financialguarantees received on non-performing exposures
			010	020	030	040	050	060	070	080	090	100	110	120	130	140	150	160	170	180	190	200	210
			Annex V. Part 2. 45, 109, 145-162	Annex V. Part 2. 145-162	Annex V. Part 2. 158	Annex V. Part 2. 158	Annex V. Part 2. 158	Annex V. Part 2. 145-162	Annex V. Part 2. 159	Annex V. Part 2. 159	Annex V. Part 2. 159	Annex V. Part 2. 159	CRR art 178; Annex V. Part 2.61	IAS 39. 58-70	Annex V. Part 2. 46	Annex V. Part 2. 161	Annex V. Part 2. 161	Annex V. Part 2. 159,161	Annex V. Part 2. 159,161	Annex V. Part 2. 159,161	Annex V. Part 2. 159,161	Annex V. Part 2. 162	Annex V. Part 2. 162
010	Debt securities	Annex V.Part 1.24, 26
020	Central banks	Annex V.Part 1.35(a)
030	General governments	Annex V.Part 1.35(b)
040	Credit institutions	Annex V.Part 1.35(c)
050	Other financial corporations	Annex V.Part 1.35(d)
060	Non-financial corporations	Annex V.Part 1.35(e)
070	Loans and advances	Annex V.Part 1.24, 27
080	Central banks	Annex V.Part 1.35(a)
090	General governments	Annex V.Part 1.35(b)
100	Credit institutions	Annex V.Part 1.35(c)
110	Other financial corporations	Annex V.Part 1.35(d)
120	Non-financial corporations	Annex V.Part 1.35(e)
130	Of which: Small and Medium-sized Enterprises	SME Art 1 2(a)
140	Of which: Commercial real estate
150	Households	Annex V.Part 1.35(f)
160	Of which: Residential mortgage loans
170	Of which: Credit for consumption
180	DEBT INSTRUMENTS AT AMORTISED COST	Annex V. Part I. 13 (d)(e)
190	Debt securities	Annex V.Part 1.24, 26
200	Central banks	Annex V.Part 1.35(a)
210	General governments	Annex V.Part 1.35(b)
220	Credit institutions	Annex V.Part 1.35(c)
230	Other financial corporations	Annex V.Part 1.35(d)
240	Non-financial corporations	Annex V.Part 1.35(e)
250	Loans and advances	Annex V.Part 1.24, 27
260	Central banks	Annex V.Part 1.35(a)
270	General governments	Annex V.Part 1.35(b)
280	Credit institutions	Annex V.Part 1.35(c)
290	Other financial corporations	Annex V.Part 1.35(d)
300	Non-financial corporations	Annex V.Part 1.35(e)
310	Households	Annex V.Part 1.35(f)
320	DEBT INSTRUMENTS AT FAIR VALUE other than HFT	Annex V. Part I. 13 (b)(c)
330	DEBT INSTRUMENTS other than HFT	Annex V. Part I. 13 (b)(c)(d)(e)
340	Loan commitments given	IAS 39.2 (h), 4 (a) (c), BC 15; CRR Annex I; Annex V.Part 2.56-57
350	Central banks	Annex V.Part 1.35(a)
360	General governments	Annex V.Part 1.35(b)
370	Credit institutions	Annex V.Part 1.35(c)
380	Other financial corporations	Annex V.Part 1.35(d)
390	Non-financial corporations	Annex V.Part 1.35(e)
400	Households	Annex V.Part 1.35(f)
410	Financial guarantees given	IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58
420	Central banks	Annex V.Part 1.35(a)
430	General governments	Annex V.Part 1.35(b)
440	Credit institutions	Annex V.Part 1.35(c)
450	Other financial corporations	Annex V.Part 1.35(d)
460	Non-financial corporations	Annex V.Part 1.35(e)
470	Households	Annex V.Part 1.35(f)
480	Other Commitments given	CRR Annex I; Annex V.Part 2.56, 59
490	Central banks	Annex V.Part 1.35(a)
500	General governments	Annex V.Part 1.35(b)
510	Credit institutions	Annex V.Part 1.35(c)
520	Other financial corporations	Annex V.Part 1.35(d)
530	Non-financial corporations	Annex V.Part 1.35(e)
540	Households	Annex V.Part 1.35(f)
550	OFF-BALANCE SHEET EXPOSURES	Annex V.Part 2.55																					]