[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.

23.6 Loans and advances: Accumulated partial write-offs U.K.

ANNEX III Table 62: rows 1 - 13

		[F1 References	Accumulated partial write-offs (Annex V.Part 2.72, 74)
					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	Annex V.Part 1.32, 44(a), Part 2.319
0020	of which: Households	Annex V.Part 1.42(f)
0030	of which: Loans collateralised by residential immovable property	Annex V.Part 2.86(a), 87
0040	of which: Non-financial corporations – SMEs	Annex V.Part 1.42(e), SME Art 1 2(a)
0050	of which: Commercial Real Estate (CRE) loans to SMEs	Annex V.Part 2.239ix
0060	of which: Non-financial corporations – other than SMEs	Annex V.Part 1.42(e)
0070	of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs	Annex V.Part 2.239ix																	]