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)

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

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2015/227 of 9 January 2015 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).

20. Geographical breakdown U.K.

20.5 Geographical breakdown of off-balance sheet exposures by residence of the counterparty U.K.

z-axis		Country of residence of the counterparty
		References	Nominal amount	Of which: debt forbearance	Of which: non-perfoming	Provisions for commitments and guarantees given
			Annex V.Part 2.62	Annex V.Part 2.163-183	Annex V.Part 2. 145-162	Annex V.Part 2.61
			010	022	025	030
010	Loan commitments given	IAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57
020	Financial guarantees given	IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58
030	Other Commitments given	CRR Annex I; Annex V.Part 2.56, 59				]