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)

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

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).

18. Information on performing and non-performing exposures U.K.

ANNEX III Table 42: rows 1 - 75

		[F1 References	Gross 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		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 <= 5 years	Past due > 5 years	Of which: defaulted	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 < = 5 year	Past due > 5 years	Collateral received on non-performing exposues	Financial guarantees received on non-performing exposures
			010	020	030	055	060	070	080	090	100	105	110	120	130	140	150	160	170	180	190	195	200	210
			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	CRR art 178; Annex V.Part 2.238(b)	IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.238(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. 239	Annex V. Part 2. 239
010	Debt securities	Annex V.Part 1.31, 44(b)
020	Central banks	Annex V.Part 1.42(a)
030	General governments	Annex V.Part 1.42(b)
040	Credit institutions	Annex V.Part 1.42(c)
050	Other financial corporations	Annex V.Part 1.42(d)
060	Non-financial corporations	Annex V.Part 1.42(e)
070	Loans and advances	Annex V.Part 1.32, 44(a)
080	Central banks	Annex V.Part 1.42(a)
090	General governments	Annex V.Part 1.42(b)
100	Credit institutions	Annex V.Part 1.42(c)
110	Other financial corporations	Annex V.Part 1.42(d)
120	Non-financial corporations	Annex V.Part 1.42(e)
130	Of which: Small and Medium-sized Enterprises	SME Art 1 2(a)
140	Of which: Loans collateralised by commercial immovable property	Annex V.Part 2.86(a), 87
150	Households	Annex V.Part 1.42(f)
160	Of which: Loans collateralised by residential immovable property	Annex V.Part 2.86(a), 87
170	Of which: Credit for consumption	Annex V.Part 2.88(a)
180	DEBT INSTRUMENTS AT COST OR AT AMORTISED COST	Annex V.Part 2.233(a)
181	Debt securities	Annex V.Part 1.31, 44(b)
182	Central banks	Annex V.Part 1.42(a)
183	General governments	Annex V.Part 1.42(b)
184	Credit institutions	Annex V.Part 1.42(c)
185	Other financial corporations	Annex V.Part 1.42(d)
186	Non-financial corporations	Annex V.Part 1.42(e)
191	Loans and advances	Annex V.Part 1.32, 44(a)
192	Central banks	Annex V.Part 1.42(a)
193	General governments	Annex V.Part 1.42(b)
194	Credit institutions	Annex V.Part 1.42(c)
195	Other financial corporations	Annex V.Part 1.42(d)
196	Non-financial corporations	Annex V.Part 1.42(e)
197	Households	Annex V.Part 1.42(f)
201	DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT	Annex V.Part 2.233(b)
211	Debt securities	Annex V.Part 1.31, 44(b)
212	Central banks	Annex V.Part 1.42(a)
213	General governments	Annex V.Part 1.42(b)
214	Credit institutions	Annex V.Part 1.42(c)
215	Other financial corporations	Annex V.Part 1.42(d)
216	Non-financial corporations	Annex V.Part 1.42(e)
221	Loans and advances	Annex V.Part 1.32, 44(a)
222	Central banks	Annex V.Part 1.42(a)
223	General governments	Annex V.Part 1.42(b)
224	Credit institutions	Annex V.Part 1.42(c)
225	Other financial corporations	Annex V.Part 1.42(d)
226	Non-financial corporations	Annex V.Part 1.42(e)
227	Households	Annex V.Part 1.42(f)
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
330	DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING	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 2.102-105, 113, 116, 224
350	Central banks	Annex V.Part 1.42(a)
360	General governments	Annex V.Part 1.42(b)
370	Credit institutions	Annex V.Part 1.42(c)
380	Other financial corporations	Annex V.Part 1.42(d)
390	Non-financial corporations	Annex V.Part 1.42(e)
400	Households	Annex V.Part 1.42(f)
410	Financial guarantees given	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)
430	General governments	Annex V.Part 1.42(b)
440	Credit institutions	Annex V.Part 1.42(c)
450	Other financial corporations	Annex V.Part 1.42(d)
460	Non-financial corporations	Annex V.Part 1.42(e)
470	Households	Annex V.Part 1.42(f)
480	Other Commitments given	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)
500	General governments	Annex V.Part 1.42(b)
510	Credit institutions	Annex V.Part 1.42(c)
520	Other financial corporations	Annex V.Part 1.42(d)
530	Non-financial corporations	Annex V.Part 1.42(e)
540	Households	Annex V.Part 1.42(f)
550	OFF-BALANCE SHEET EXPOSURES	Annex V.Part 2.217																						]