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Commission Implementing Regulation (EU) No 680/2014Dangos y teitl llawn

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)

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EUR 2014 No. 680 may be subject to amendment by EU Exit Instruments made by both the Prudential Regulation Authority and the Financial Conduct Authority under powers set out in The Financial Regulators' Powers (Technical Standards etc.) (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1115), regs. 2, 3, Sch. Pt. 4. These amendments are not currently available on legislation.gov.uk. Details of relevant amending instruments can be found on their website/s.

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[F118. Information on performing and non-performing exposures U.K.

ANNEX III Table 42: rows 1 - 75

[F1References Gross carrying amount / Nominal amount Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119
Performing Non-performing Performing exposures - Accumulated impairment and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Collateral received and financial guarantees received
Not past due or Past due <= 30 days Past due > 30 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 <= 5 years Past due > 5 years 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 < = 5 year Past due > 5 years Collateral received on non-performing exposues Financial guarantees received on non-performing exposures
010 020 030 055 060 070 080 090 100 105 110 120 130 140 150 160 170 180 190 195 200 210
Annex V. Part 1.34, Part 2.118, 221 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 CRR art 178; Annex V.Part 2.238(b) IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.238(a) Annex V. Part 2. 238 Annex V. Part 2. 238 Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 239 Annex V. Part 2. 239
010 Debt securities Annex V.Part 1.31, 44(b)
020 Central banks Annex V.Part 1.42(a)
030 General governments Annex V.Part 1.42(b)
040 Credit institutions Annex V.Part 1.42(c)
050 Other financial corporations Annex V.Part 1.42(d)
060 Non-financial corporations Annex V.Part 1.42(e)
070 Loans and advances Annex V.Part 1.32, 44(a)
080 Central banks Annex V.Part 1.42(a)
090 General governments Annex V.Part 1.42(b)
100 Credit institutions Annex V.Part 1.42(c)
110 Other financial corporations Annex V.Part 1.42(d)
120 Non-financial corporations Annex V.Part 1.42(e)
130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a)
140 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87
150 Households Annex V.Part 1.42(f)
160 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87
170 Of which: Credit for consumption Annex V.Part 2.88(a)
180 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part 2.233(a)
181 Debt securities Annex V.Part 1.31, 44(b)
182 Central banks Annex V.Part 1.42(a)
183 General governments Annex V.Part 1.42(b)
184 Credit institutions Annex V.Part 1.42(c)
185 Other financial corporations Annex V.Part 1.42(d)
186 Non-financial corporations Annex V.Part 1.42(e)
191 Loans and advances Annex V.Part 1.32, 44(a)
192 Central banks Annex V.Part 1.42(a)
193 General governments Annex V.Part 1.42(b)
194 Credit institutions Annex V.Part 1.42(c)
195 Other financial corporations Annex V.Part 1.42(d)
196 Non-financial corporations Annex V.Part 1.42(e)
197 Households Annex V.Part 1.42(f)
201 DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part 2.233(b)
211 Debt securities Annex V.Part 1.31, 44(b)
212 Central banks Annex V.Part 1.42(a)
213 General governments Annex V.Part 1.42(b)
214 Credit institutions Annex V.Part 1.42(c)
215 Other financial corporations Annex V.Part 1.42(d)
216 Non-financial corporations Annex V.Part 1.42(e)
221 Loans and advances Annex V.Part 1.32, 44(a)
222 Central banks Annex V.Part 1.42(a)
223 General governments Annex V.Part 1.42(b)
224 Credit institutions Annex V.Part 1.42(c)
225 Other financial corporations Annex V.Part 1.42(d)
226 Non-financial corporations Annex V.Part 1.42(e)
227 Households Annex V.Part 1.42(f)
231 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part 2.233(c), 234
330 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part 2.217
335 DEBT INSTRUMENTS HELD FOR SALE Annex V.Part 2.220
340 Loan commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 224
350 Central banks Annex V.Part 1.42(a)
360 General governments Annex V.Part 1.42(b)
370 Credit institutions Annex V.Part 1.42(c)
380 Other financial corporations Annex V.Part 1.42(d)
390 Non-financial corporations Annex V.Part 1.42(e)
400 Households Annex V.Part 1.42(f)
410 Financial guarantees given IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116, 225
420 Central banks Annex V.Part 1.42(a)
430 General governments Annex V.Part 1.42(b)
440 Credit institutions Annex V.Part 1.42(c)
450 Other financial corporations Annex V.Part 1.42(d)
460 Non-financial corporations Annex V.Part 1.42(e)
470 Households Annex V.Part 1.42(f)
480 Other Commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116, 224
490 Central banks Annex V.Part 1.42(a)
500 General governments Annex V.Part 1.42(b)
510 Credit institutions Annex V.Part 1.42(c)
520 Other financial corporations Annex V.Part 1.42(d)
530 Non-financial corporations Annex V.Part 1.42(e)
540 Households Annex V.Part 1.42(f)
550 OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217 ]

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