[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).

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

18.2 Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property U.K.

ANNEX III Table 45: rows 1 - 16

			[F1 References	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																																		]