[F1ANNEX 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).

25. Collateral obtained by taking possession and execution processes U.K.

25.1 Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Inflows and outflows U.K.

ANNEX III Table 66: rows 1 - 18

		*[F1References*	Debt balance reduction		Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E)
							Vintage: Recognition in balance sheet for						Of which: Non-current assets held-for-sale
							<= 2 years		> 2 years <= 5 years		> 5 years		Of which: Non-current assets held-for-sale
			Gross carrying amount	Accumulated impairment, accumulated negative changes in fair value due to credit risk	Value at initial recognition	Carrying amount	Value at initial recognition	Carrying amount	Value at initial recognition	Carrying amount	Value at initial recognition	Carrying amount	Value at initial recognition	Carrying amount
			Annex V.Part 1.34, Part 2.343	Annex V.Part 2.69-71, 343	Annex V.Part 2.175, 175i, 344	Annex V.Part 1.27, Part 2.175	Annex V.Part 2.175, 175i, 348	Annex V.Part 1.27, Part 2.175, 348	Annex V.Part 2.175, 175i, 348	Annex V.Part 1.27, Part 2.175, 348	Annex V.Part 2.175, 175i, 348	Annex V.Part 1.27, Part 2.175, 348	IFRS 5.6, Annex V.Part 2.175, 175i, 344	IFRS 5.6, Annex V.Part 1.27, Part 2.175
			0010	0020	0030	0040	0050	0060	0070	0080	0090	0100	0110	0120
0010	Opening balance	Annex V.Part 2.341, 342
0020	Inflows of collateral during the period	Annex V.Part 2.345, 349
0030	Inflow due to new collateral obtained by taking possession	Annex V.Part 2.345, 349
0040	Inflow due to positive changes in value	Annex V.Part 2.345, 349
0050	Outflows of collateral during the period	Annex V.Part 2.346, 349
0060	Outflow for which cash was collected	Annex V.Part 2.347, 349
0070	Cash collected net of costs	Annex V.Part 2.347
0080	Profits/(-) losses from sale of collateral obtained by taking possession	Annex V.Part 2.347
0090	Outflow with replacement by financial instrument	Annex V.Part 2.346, 349
0100	Financing granted	Annex V.Part 2.347
0110	Outflow due to negative changes in value	Annex V.Part 2.346, 349
0120	Closing balance	Annex V.Part 2.341, 342												]