Chwilio Deddfwriaeth

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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ANNEX III Table 15: rows 1 - 32
[F1References Carrying amount Annex V.Part 1.27
Assets without significant increase in credit risk since initial recognition (Stage 1) Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Credit-impaired assets (Stage 3)
≤ 30 days > 30 days ≤ 90 days > 90 days ≤ 30 days > 30 days ≤ 90 days > 90 days ≤ 30 days > 30 days ≤ 90 days > 90 days
IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96
010 020 030 040 050 060 070 080 090
060 Debt securities Annex V.Part 1.31, 44(b)
070 Central banks Annex V.Part 1.42(a)
080 General governments Annex V.Part 1.42(b)
090 Credit institutions Annex V.Part 1.42(c)
100 Other financial corporations Annex V.Part 1.42(d)
110 Non-financial corporations Annex V.Part 1.42(e)
120 Loans and advances Annex V.Part 1.32, 44(a)
130 Central banks Annex V.Part 1.42(a)
140 General governments Annex V.Part 1.42(b)
150 Credit institutions Annex V.Part 1.42(c)
160 Other financial corporations Annex V.Part 1.42(d)
170 Non-financial corporations Annex V.Part 1.42(e)
180 Households Annex V.Part 1.42(f)
190 TOTAL DEBT INSTRUMENTS Annex V Part 2.94-95
Loans and advances by product, by collateral and by subordination
200 On demand [call] and short notice [current account] Annex V.Part 2.85(a)
210 Credit card debt Annex V.Part 2.85(b)
220 Trade receivables Annex V.Part 2.85(c)
230 Finance leases Annex V.Part 2.85(d)
240 Reverse repurchase loans Annex V.Part 2.85(e)
250 Other term loans Annex V.Part 2.85(f)
260 Advances that are not loans Annex V.Part 2.85(g)
270 of which: Loans collateralized by immovable property Annex V.Part 2.86(a), 87
280 of which: other collateralized loans Annex V.Part 2.86(b), 87
290 of which: credit for consumption Annex V.Part 2.88(a)
300 of which: lending for house purchase Annex V.Part 2.88(b)
310 of which: project finance loans Annex V.Part 2.89; CRR Art 147(8) ]

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