[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).

23. Loans and advances: additional information U.K.

23.3 Loans and advances collateralised by immovable property: Breakdown by LTV ratios U.K.

ANNEX III Table 59: rows 1 - 26

		[F1 References	Gross carrying amount (Annex V.Part 1.34)
					Performing			Non Performing
										Unlikely to pay that are not past due or past due <= 90 days		Past due > 90 days
				of which: Exposures with forbearance measures		of which: Past due > 30 days <= 90 days	of which: Exposures with forbearance measures		of which: Exposures with forbearance measures		of which: Exposures with forbearance measures		of which: Exposures with forbearance measures	Past due > 90 days <= 180 days	Past due > 180 days <= 1 year	Past due > 1 years <=2 years	Past due > 2 years <=5 years	Past due > 5 years <=7 years	Past due > 7 years
			Annex V.Part 1.32	Annex V. Part 2. 256, 259-263	Annex V. Part 2. 213-216, 226-239	Annex V. Part 2. 222, 235	Annex V. Part 2. 259-261	Annex V. Part 2. 213-216, 226-239	Annex V. Part 2.256, 259-262	Annex V. Part 2.222, 235-236	Annex V. Part 2.222, 235-236, 256, 259-262	Annex V. Part 2.222, 235-236	Annex V. Part 2.222, 235-236, 256, 259-262	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
			0010	0020	0030	0040	0050	0060	0070	0080	0090	0100	0110	0120	0130	0140	0150	0160	0170
0010	Loans and advances collateralised by immovable property	Annex V.Part 1.32, 44(a), Part 2.86(a), 87, 319
0020	Of which: Loans with a LTV higher than 60 % and lower than or equal to 80 %	Annex V.Part 2.239x, 325
0030	Of which: Loans with a LTV higher than 80 % and lower than or equal to 100 %	Annex V.Part 2.239x, 325
0040	Of which: Loans with a LTV higher than 100 %	Annex V.Part 2.239x, 325
0050	Loans and advances to small and medium-sized enterprises (NFCs) collateralised by commercial immovable property	Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 319; SME Art 1 2(a)
0060	Of which: Loans with a LTV higher than 60 % and lower than or equal to 80 %	Annex V.Part 2.239x, 325
0070	Of which: Loans with a LTV higher than 80 % and lower than or equal to 100 %	Annex V.Part 2.239x, 325
0080	Of which: Loans with a LTV higher than 100 %	Annex V.Part 2.239x, 325
0090	Loans and advances to non-financial corporations (NFCs) other than SMEs collateralised by commercial immovable property	Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 319; SME Art 1 2(a)
0100	Of which: Loans with a LTV higher than 60 % and lower than or equal to 80 %	Annex V.Part 2.239x, 325
0110	Of which: Loans with a LTV higher than 80 % and lower than or equal to 100 %	Annex V.Part 2.239x, 325
0120	Of which: Loans with a LTV higher than 100 %	Annex V.Part 2.239x, 325
0130	Commercial Real Estate loans to small and medium-sized enterprises (NFCs) collateralised by immovable property	Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 239ix, 319; SME Art 1 2(a)
0140	Of which: Loans with a LTV higher than 60 % and lower than or equal to 80 %	Annex V.Part 2.239x, 325
0150	Of which: Loans with a LTV higher than 80 % and lower than or equal to 100 %	Annex V.Part 2.239x, 325
0160	Of which: Loans with a LTV higher than 100 %	Annex V.Part 2.239x, 325
0170	Commercial Real Estate loans to non-financial corporations (NFCs) other than SMEs collateralised by immovable property	Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 239ix, 319; SME Art 1 2(a)
0180	Of which: Loans with a LTV higher than 60 % and lower than or equal to 80 %	Annex V.Part 2.239x, 325
0190	Of which: Loans with a LTV higher than 80 % and lower than or equal to 100 %	Annex V.Part 2.239x, 325
0200	Of which: Loans with a LTV higher than 100 %	Annex V.Part 2.239x, 325																	]