Search Legislation

Advanced Search

Commission Implementing Regulation (EU) No 680/2014Show full title

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)

Help about what version

What Version

Help about advanced features

Advanced Features

Help about UK-EU Regulation

Legislation originating from the EU

When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.

Close

This item of legislation originated from the EU

Legislation.gov.uk publishes the UK version. EUR-Lex publishes the EU version. The EU Exit Web Archive holds a snapshot of EUR-Lex’s version from IP completion day (31 December 2020 11.00 p.m.).

Status:

Point in time view as at 11/07/2023.

Changes to legislation:

Commission Implementing Regulation (EU) No 680/2014 is up to date with all changes known to be in force on or before 24 July 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

EUR 2014 No. 680 may be subject to amendment by EU Exit Instruments made by both the Prudential Regulation Authority and the Financial Conduct Authority under powers set out in The Financial Regulators' Powers (Technical Standards etc.) (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1115), regs. 2, 3, Sch. Pt. 4. These amendments are not currently available on legislation.gov.uk. Details of relevant amending instruments can be found on their website/s.

Close

Changes to Legislation

Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.

ANNEX III Table 45: rows 1 - 16
[F1References Gross carrying amount Accumulated impairment, accumulated negative changes in fair value due to credit risk Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119
of which: exposures with forbearance measures Performing Non-performing Of which: Exposures with forbearance measures Performing exposures - Accumulated impairments 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: performing exposures with forbearance measures 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: defaulted Of which: Non-performing exposures with forbearance measures Of which: Performing exposures with forbearance measures 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: Non-performing exposures with forbearance measures Collateral received on performing exposures Collateral received on non-performing exposures Financial guarantees received on performing exposures Financial guarantees received on non-performing exposures
of which: Performing forborne exposures under probation reclassified from non-performing
0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 0120 0130 0140 0150 0160 0170 0180 0190 0200 0210 0220 0230 0240 0250 0260 0270 0280 0290 0300 0310 0320 0330 0340
Annex V. Part 1.34, Part 2.118, 221 Annex V. Part 1.34, Part 2. 118, 240-245, 251-258 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 Annex V. Part 2. 256, 259-262 Annex V. Part 2. 256(b), 261 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) Annex V. Part 2. 259-263 Annex V. Part 2. 238 Annex V. Part 2. 267 Annex V. Part 2. 238 Annex V. Part 2. 207 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. 207 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239
0010 Non-finan-cial corpo-rations Commercial real estate (CRE) loans to small and medium-sized enterprises SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii
0020 Commercial real estate (CRE) loans to non-financial corporations other than SMEs Annex V.Part 2.239vi (a), 239vii
0030 Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 239vi (b)
0040 Of which: Loans with LTV ratio higher than 60 % and less than or equal to 80 % Annex V.Part 2.86(a), 87, 239vi (b), 239viii
0050 Of which: Loans with LTV ratio higher than 80 % and less than or equal to 100 % Annex V.Part 2.86(a), 87, 239vi (b), 239viii
0060 Of which: Loans with LTV ratio higher than 100 % Annex V.Part 2.86(a), 87, 239vi (b), 239viii
0070 House-holds Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 239vi (b)
0080 Of which: Loans with LTV ratio higher than 60 % and less than or equal to 80 % Annex V.Part 2.86(a), 87, 239vi (b), 239viii
0090 Of which: Loans with LTV ratio higher than 80 % and less than or equal to 100 % Annex V.Part 2.86(a), 87, 239vi (b), 239viii
0100 Of which: Loans with LTV ratio higher than 100 % Annex V.Part 2.86(a), 87, 239vi (b), 239viii ]

Textual Amendments

Back to top

Options/Help

Print Options

You have chosen to open the Whole Regulation

The Whole Regulation you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As adopted by EU): The original version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.

Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as adopted version that was used for the EU Official Journal
  • lists of changes made by and/or affecting this legislation item
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different versions taken from EUR-Lex before exit day and during the implementation period as well as any subsequent versions created after the implementation period as a result of changes made by UK legislation.

The dates for the EU versions are taken from the document dates on EUR-Lex and may not always coincide with when the changes came into force for the document.

For any versions created after the implementation period as a result of changes made by UK legislation the date will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. For further information see our guide to revised legislation on Understanding Legislation.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as adopted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources