- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y’i mabwysiadwyd gan yr UE)
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)
You are here:
Pa Fersiwn
Rhagor o Adnoddau
PDF o Fersiynau Diwygiedig
- ddiwygiedig 01/06/202027.32 MB
- ddiwygiedig 01/12/201819.94 MB
- ddiwygiedig 01/03/201819.40 MB
- ddiwygiedig 01/01/201818.30 MB
- ddiwygiedig 01/12/201616.46 MB
- ddiwygiedig 10/09/201616.23 MB
- ddiwygiedig 20/04/201614.70 MB
- ddiwygiedig 25/03/20169.95 MB
- ddiwygiedig 01/06/20159.09 MB
- ddiwygiedig 21/02/20159.02 MB
Legislation originating from the EU
When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.
Mae hon yn eitem o ddeddfwriaeth sy’n deillio o’r UE
Mae unrhyw newidiadau sydd wedi cael eu gwneud yn barod gan y tîm yn ymddangos yn y cynnwys a chyfeirir atynt gydag anodiadau.Ar ôl y diwrnod ymadael bydd tair fersiwn o’r ddeddfwriaeth yma i’w gwirio at ddibenion gwahanol. Y fersiwn legislation.gov.uk yw’r fersiwn sy’n weithredol yn y Deyrnas Unedig. Y Fersiwn UE sydd ar EUR-lex ar hyn o bryd yw’r fersiwn sy’n weithredol yn yr UE h.y. efallai y bydd arnoch angen y fersiwn hon os byddwch yn gweithredu busnes yn yr UE. EUR-Lex Y fersiwn yn yr archif ar y we yw’r fersiwn swyddogol o’r ddeddfwriaeth fel yr oedd ar y diwrnod ymadael cyn cael ei chyhoeddi ar legislation.gov.uk ac unrhyw newidiadau ac effeithiau a weithredwyd yn y Deyrnas Unedig wedyn. Mae’r archif ar y we hefyd yn cynnwys cyfraith achos a ffurfiau mewn ieithoedd eraill o EUR-Lex. The EU Exit Web Archive legislation_originated_from_EU_p3
Status:
EU_status_warning_original_version
This legislation may since have been updated - see the latest available (revised) version
7. Financial assets subject to impairment that are past due or impaired
ANNEX IV Table 19: rows 1 - 37
| References National GAAP based on BAD | References National GAAP compatible IFRS | Past due but not impaired | Carrying amount of the impaired assets | Specific allowances for individually assessed financial assets | Specific allowances for collectively assessed financial assets | Collective allowances for incurrred but not reported losses | Specific alowances for credit risk | General allowances for credit risk | General allowance for banking risks | Accumulated write-offs | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ≤ 30 days | > 30 days ≤ 60 days | > 60 days ≤ 90 days | > 90 days ≤ 180days | > 180 days ≤ 1year | > 1year | ||||||||||||
| IFRS 7.37(a); IG 26-28; Annex V.Part 2.47-48 | IAS 39.58-70 | IAS 39 AG 84-92; IFRS 7.37(b); Annex V.Part 2.36 | IAS 39 AG 84-92; Annex V.Part 2.37 | IAS 39 AG 84-92; Annex V.Part 2.38 | IAS 39 AG 84-92; IFRS 7.16,37(b); B5(d); Annex V.Part 2.49-50 | ||||||||||||
| CRR art 4(95); Annex V.Part 2.47-48 | CRR art 4(95) | CRR art 4(95); Annex V.Part 2.36 | CRR art 4(95); Annex V.Part 2.37 | CRR art 4(95); Annex V.Part 2.38 | CRR art 4(95) | CRR art 4(95) | BAD art 37.2; CRR art 4(95) | CRR art 4(95); Annex V.Part 2.49-50 | |||||||||
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 102 | 103 | 104 | 110 | ||||
| 010 | Equity instruments | ECB/2008/32 Annex 2.Part 2.4-5 | IAS 32.11 | ||||||||||||||
| 020 | of which: at cost | IAS 39.46(c) | |||||||||||||||
| 030 | of which: credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | ||||||||||||||
| 040 | of which: other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | ||||||||||||||
| 050 | of which: non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | ||||||||||||||
| 060 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | ||||||||||||||
| 070 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | ||||||||||||||
| 080 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | ||||||||||||||
| 090 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | ||||||||||||||
| 100 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | ||||||||||||||
| 110 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | ||||||||||||||
| 120 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | ||||||||||||||
| 130 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | ||||||||||||||
| 140 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | ||||||||||||||
| 150 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | ||||||||||||||
| 160 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | ||||||||||||||
| 170 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | ||||||||||||||
| 180 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | ||||||||||||||
| 190 | TOTAL | ||||||||||||||||
| Loans and advances by product, by collateral and by subordination | |||||||||||||||||
| 200 | On demand [call] and short notice [current account] | Annex V.Part 2.41(a) | Annex V.Part 2.41(a) | ||||||||||||||
| 210 | Credit card debt | Annex V.Part 2.41(b) | Annex V.Part 2.41(b) | ||||||||||||||
| 220 | Trade receivables | Annex V.Part 2.41(c) | Annex V.Part 2.41(c) | ||||||||||||||
| 230 | Finance leases | Annex V.Part 2.41(d) | Annex V.Part 2.41(d) | ||||||||||||||
| 240 | Reverse repurchase loans | Annex V.Part 2.41(e) | Annex V.Part 2.41(e) | ||||||||||||||
| 250 | Other term loans | Annex V.Part 2.41(f) | Annex V.Part 2.41(f) | ||||||||||||||
| 260 | Advances that are not loans | Annex V.Part 2.41(g) | Annex V.Part 2.41(g) | ||||||||||||||
| 270 | of which: mortgage loans [Loans collateralized by inmovable property] | Annex V.Part 2.41(h) | Annex V.Part 2.41(h) | ||||||||||||||
| 280 | of which: other collateralized loans | Annex V.Part 2.41(i) | Annex V.Part 2.41(i) | ||||||||||||||
| 290 | of which: credit for consumption | Annex V.Part 2.41(j) | Annex V.Part 2.41(j) | ||||||||||||||
| 300 | of which: lending for house purchase | Annex V.Part 2.41(k) | Annex V.Part 2.41(k) | ||||||||||||||
| 310 | of which: project finance loans | Annex V.Part 2.41(l) | Annex V.Part 2.41(l) | ||||||||||||||
Options/Help
Print Options
PrintThe Whole Regulation
PrintThe Whole Annex
PrintThis Division only
You have chosen to open the Whole Regulation
The Whole Regulation you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open Schedules only
Y Rhestrau you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Mae deddfwriaeth ar gael mewn fersiynau gwahanol:
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i mabwysiadwyd gan yr UE): Mae'r wreiddiol version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.
Dewisiadau Agor
Dewisiadau gwahanol i agor deddfwriaeth er mwyn gweld rhagor o gynnwys ar y sgrin ar yr un pryd
Rhagor o Adnoddau
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
- y PDF print gwreiddiol y fel adopted version that was used for the EU Official Journal
- rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
- pob fformat o’r holl ddogfennau cysylltiedig
- slipiau cywiro
- dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Rhagor o Adnoddau
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
- y PDF print gwreiddiol y fel adopted fersiwn a ddefnyddiwyd am y copi print
- slipiau cywiro
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys
- rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
- manylion rhoi grym a newid cyffredinol
- pob fformat o’r holl ddogfennau cysylltiedig
- dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.