[F1 ANNEX III U.K. REPLACES ANNEX III – REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 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).

13. Collateral and guarantees received U.K.

13.2.1 Collateral obtained by taking possession during the period [held at the reference date] U.K.

ANNEX III Table 27: rows 1 - 13

		[F1 References	Collateral obtained by taking possession during the period [held at the reference date] (Annex V.Part 2.175)
						Of which: Non current assets held for sale (IFRS 5.38, Annex V.Part 2.7)
			Value at initial recognition	Carrying amount	Accumulated negative changes	Value at initial recognition	Carrying amount
			Annex V.Part 2.175i	Annex V.Part 1.27-28	Annex V.Part 2.175ii	Annex V.Part 2.175i	Annex V.Part 1.27-28
			0010	0020	0030	0040	0050
0010	Property, Plant and Equipment	IAS 16.6
0020	Other than Property Plant and Equipment	IFRS 7.38(a)
0030	Residential immovable property	IFRS 7.38(a), Annex V.Part 2.173(a)
0040	Commercial immovable property	IFRS 7.38(a), Annex V.Part 2.173(a)
0050	Movable property	IFRS 7.38(a), Annex V.Part 2.173(b)(ii)
0060	Equity and debt securities	IFRS 7.38(a), Annex V.Part 2.173(b)(iii)
0070	Other	IFRS 7.38(a), Annex V.Part 2.173(b)(iv)
0080	Total						]