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)

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

7. Financial assets subject to impairment that are past due or impaired U.K.

ANNEX III Table 14: rows 1 - 36

		References	Past due but not impaired						Carrying amount ofthe impaired assets	Specific allowances forindividually assessedfinancial assets	Specific allowances forcollectively assessedfinancial assets	Collective allowances forincurrred but not reported losses	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
			010	020	030	040	050	060	070	080	090	100	110
010	Equity instruments	IAS 32.11
020	of which: at cost	IAS 39.46(c)
030	of which: credit institutions	Annex V.Part 1.35(c)
040	of which: other financial corporations	Annex V.Part 1.35(d)
050	of which: non-financial corporations	Annex V.Part 1.35(e)
060	Debt securities	Annex V.Part 1.24, 26
070	Central banks	Annex V.Part 1.35(a)
080	General governments	Annex V.Part 1.35(b)
090	Credit institutions	Annex V.Part 1.35(c)
100	Other financial corporations	Annex V.Part 1.35(d)
110	Non-financial corporations	Annex V.Part 1.35(e)
120	Loans and advances	Annex V.Part 1.24, 27
130	Central banks	Annex V.Part 1.35(a)
140	General governments	Annex V.Part 1.35(b)
150	Credit institutions	Annex V.Part 1.35(c)
160	Other financial corporations	Annex V.Part 1.35(d)
170	Non-financial corporations	Annex V.Part 1.35(e)
180	Households	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)
210	Credit card debt	Annex V.Part 2.41(b)
220	Trade receivables	Annex V.Part 2.41(c)
230	Finance leases	Annex V.Part 2.41(d)
240	Reverse repurchase loans	Annex V.Part 2.41(e)
250	Other term loans	Annex V.Part 2.41(f)
260	Advances that are not loans	Annex V.Part 2.41(g)
270	of which: mortgage loans [Loans collateralized by inmovable property]	Annex V.Part 2.41(h)
280	of which: other collateralized loans	Annex V.Part 2.41(i)
290	of which: credit for consumption	Annex V.Part 2.41(j)
300	of which: lending for house purchase	Annex V.Part 2.41(k)
310	of which: project finance loans	Annex V.Part 2.41(l)