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) (c. 680)

[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).

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

25.2 Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Type of collateral obtained U.K.

ANNEX III Table 67: rows 1 - 18

		[F1 References	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
			Gross carrying amount	Accumulated impairment, accumulated negative changes in fair value due to credit risk	Value at initial recognition	Carrying amount	Accumulated negative changes	Value at initial recognition	Carrying amount	Accumulated negative changes	Value at initial recognition	Carrying amount	Accumulated negative changes	Value at initial recognition	Carrying amount	Accumulated negative changes	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, 175ii	Annex V.Part 2.175, 175i, 348	Annex V.Part 1.27, Part 2.175, 348	Annex V.Part 2.175, 175ii, 348	Annex V.Part 2.175, 175i, 348	Annex V.Part 1.27, Part 2.175, 348	Annex V.Part 2.175, 175ii, 348	Annex V.Part 2.175, 175i, 348	Annex V.Part 1.27, Part 2.175, 348	Annex V.Part 2.175, 175ii, 348	IFRS 5.6, Annex V.Part 2.175, 175i	IFRS 5.6, Annex V.Part 1.27, Part 2.175
			0010	0020	0030	0040	0050	0060	0070	0080	0090	0100	0110	0120	0130	0140	0150	0160
0010	Residential immovable property	Annex V. Part 2.350, 351
0020	Of which: under construction / development	Annex V. Part 2.350, 352(a)
0030	Commercial immovable property	Annex V. Part 2.350, 351
0040	Of which: under construction / development	Annex V. Part 2.350, 352(a)
0050	Of which: Land related to commercial real estate corporations (excluding agricultural land)	Annex V. Part 2.350, 352(b)
0060	Of which: Land with planning permission for development	Annex V. Part 2.350, 352(b)
0070	Of which: Land without planning permission for development	Annex V. Part 2.350, 352(b)
0080	Movable property	Annex V. Part 2.350, 351
0090	Equity and debt securities	Annex V. Part 2.350, 351
0100	Other	Annex V. Part 2.350, 351
0110	Total	Annex V. Part 2.350, 351
0120	Number of Collateral obtained by taking possession	Annex V. Part 2.350, 351																]