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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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Commission Implementing Regulation (EU) No 680/2014, ANNEX IV Table 53: rows 1 - 86 is up to date with all changes known to be in force on or before 05 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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Changes and effects yet to be applied to Annex IV Table 53 Group 1:

  • Regulation revoked by 2023 c. 29 Sch. 1 Pt. 1 3
  • Regulation revoked by S.I. 2021/1078, reg. 13(2)(aa) (as inserted) by S.I. 2021/1376 reg. 32(7)(a)(i) (This amendment not applied to legislation.gov.uk. The affected provision Pt. 2 (PRA) was modified by a non-legislative instrument (Technical Standards (Capital Requirements) (EU Exit) (No.3) Instrument 2019) and is not present in the text of the retained EU legislation. Details of the non-legislative modifications can be found on the Bank of England's website on the page entitled 'The Bank of England's amendments to financial services legislation under the European Union (Withdrawal) Act 2018')

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ANNEX IV Table 53: rows 1 - 86
[F1Gross 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 Of which: Instruments without significant increase in credit risk since initial recognition (Stage 1) Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) 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 <= 2 years Past due > 2 year <= 5 years Past due > 5 year <= 7 years Past due > 7 years Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Of which: defaulted of which: Credit-impaired instruments (Stage 3) 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 < = 2 year Past due > 2 year < = 5 year Past due > 5 year <= 7 years Past due > 7 years Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Of which: Credit-impaired instruments (Stage 3) Collateral received on performing exposues Collateral received on non-performing exposues Financial guarantees received on performing exposures Financial guarantees received on non-performing exposures
of which: Instruments without significant increase in credit risk since initial recognition (Stage 1) of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
010 020 030 055 056 057 060 070 080 090 101 102 106 107 109 110 121 122 130 140 141 142 150 160 170 180 191 192 196 197 950 951 201 200 205 210
References National GAAP compatible IFRS 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 IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) 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 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) CRR art 178; Annex V.Part 2.237(b) IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a) Annex V. Part 2. 238 Annex V. Part 2. 238 IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) 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. 236, 238 Annex V. Part 2. 236, 238 IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a) Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239
References National GAAP based on BAD 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 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 CRR art 178; Annex V.Part 2.237(b) CRR art 4(95); Annex V.Part 2.237(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. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239
005 Cash balances at central banks and other demand deposits BAD art 13(2); Annex V.Part 2.2, 3 Annex V.Part 2.2, 3
010 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b)
020 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
030 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
040 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
050 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
060 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
070 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)
080 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
090 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
100 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
110 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
120 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)
140 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) Annex V.Part 2.86(a), 87, 234i (a)
150 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
160 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) Annex V.Part 2.86(a), 87, 234i (a)
170 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b)
180 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part 2.233(a) Annex V.Part 2.233(a)
181 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b)
182 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
183 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
184 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
185 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
186 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
191 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)
192 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
193 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
194 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
195 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
196 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
900 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)
903 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) Annex V.Part 2.86(a), 87, 234i (a)
197 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
910 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) Annex V.Part 2.86(a), 87, 234i (a)
913 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b)
201 DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part 2.233(b) Annex V.Part 2.233(b)
211 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b)
212 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
213 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
214 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
215 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
216 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
221 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)
222 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)
223 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
224 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
225 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
226 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
920 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)
923 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) Annex V.Part 2.86(a), 87, 234i (a)
227 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
930 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) Annex V.Part 2.86(a), 87, 234i (a)
933 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b)
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 Annex V.Part 2.233(c), 234
330 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part 2.217 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 2.112, 113, 224 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) Annex V.Part 1.42(a)
360 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
370 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
380 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
390 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
400 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
410 Financial guarantees given CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114, 225 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) Annex V.Part 1.42(a)
430 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
440 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
450 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
460 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
470 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
480 Other Commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115, 224 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) Annex V.Part 1.42(a)
500 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)
510 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)
520 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)
530 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)
540 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)
550 OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217 Annex V.Part 2.217 ]

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