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Commission Implementing Regulation (EU) No 680/2014Show full title
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)
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Commission Implementing Regulation (EU) No 680/2014, Division 12. is up to date with all changes known to be in force on or before 23 July 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
EUR 2014 No. 680 may be subject to amendment by EU Exit Instruments made by both the Prudential Regulation Authority and the Financial Conduct Authority under powers set out in The Financial Regulators' Powers (Technical Standards etc.) (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1115), regs. 2, 3, Sch. Pt. 4. These amendments are not currently available on legislation.gov.uk. Details of relevant amending instruments can be found on their website/s.
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12. Movements in allowances for credit losses and impairment of equity instruments U.K.
ANNEX IV Table 27: rows 1 - 57
| References National GAAP CRR article 428(i) | References National GAAP compatible IFRS IFRS 7.16, B5 (d); CRR article 428(i) | Opening balance | Increases due toamounts set aside for estimated loan losses during the period | Decreases due toamounts reversed for estimated loan losses during the period | Decreases due toamounts taken against allowances | Transfers between allowances | Other adjustments | Closing balance | Recoveries recorded directly to the statement of profit or loss | Value adjustments recorded directly to the statement of profit or loss | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Annex V.Part 2.77 | Annex V.Part 2.77 | Annex V.Part 2.78 | Annex V.Part 2.78 | |||||||||
| Annex V.Part 2.77 | Annex V.Part 2.77 | Annex V.Part 2.78 | Annex V.Part 2.78 | |||||||||
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | ||||
| 010 | Equity instruments | |||||||||||
| 020 | Specific allowances for individually assessed financial assets | CRR art 4(95); Annex V.Part 2.36 | IAS 39.63-70, AG 84-92; IFRS 7.37 (b); Annex V.Part 2.36 | |||||||||
| 030 | Debt securities | Annex V.Part 1.26 | Annex V.Part 1.26 | |||||||||
| 040 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |||||||||
| 050 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |||||||||
| 060 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |||||||||
| 070 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |||||||||
| 080 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |||||||||
| 090 | Loans and advances | Annex V.Part 1.27 | Annex V.Part 1.27 | |||||||||
| 100 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |||||||||
| 110 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |||||||||
| 120 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |||||||||
| 130 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |||||||||
| 140 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |||||||||
| 150 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | |||||||||
| 160 | Specific allowances for collectively assessed financial assets | CRR art 4(95); Annex V.Part 2.37 | IAS 39.59, 64; Annex V.Part 2.37 | |||||||||
| 170 | Debt securities | Annex V.Part 1.26 | Annex V.Part 1.26 | |||||||||
| 180 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |||||||||
| 190 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |||||||||
| 200 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |||||||||
| 210 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |||||||||
| 220 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |||||||||
| 230 | Loans and advances | Annex V.Part 1.27 | Annex V.Part 1.27 | |||||||||
| 240 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |||||||||
| 250 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |||||||||
| 260 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |||||||||
| 270 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |||||||||
| 280 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |||||||||
| 290 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | |||||||||
| 300 | Collective allowances for incurred but not reported losses on financial assets | CRR art 4(95); Annex V.Part 2.38 | IAS 39.59, 64; Annex V.Part 2.38 | |||||||||
| 310 | Debt securities | Annex V.Part 1.26 | Annex V.Part 1.26 | |||||||||
| 320 | Loans and advances | Annex V.Part 1.27 | Annex V.Part 1.27 | |||||||||
| 330 | Specific allowances for credit risk | CRR art 428 (g)(ii) | ||||||||||
| 340 | Debt securities | Annex V.Part 1.26 | ||||||||||
| 350 | Central banks | Annex V.Part 1.35(a) | ||||||||||
| 360 | General governments | Annex V.Part 1.35(b) | ||||||||||
| 370 | Credit institutions | Annex V.Part 1.35(c) | ||||||||||
| 380 | Other financial corporations | Annex V.Part 1.35(d) | ||||||||||
| 390 | Non-financial corporations | Annex V.Part 1.35(e) | ||||||||||
| 400 | Loans and advances | Annex V.Part 1.17 | ||||||||||
| 410 | Central banks | Annex V.Part 1.35(a) | ||||||||||
| 420 | General governments | Annex V.Part 1.35(b) | ||||||||||
| 430 | Credit institutions | Annex V.Part 1.35(c) | ||||||||||
| 440 | Other financial corporations | Annex V.Part 1.35(d) | ||||||||||
| 450 | Non-financial corporations | Annex V.Part 1.35(e) | ||||||||||
| 460 | Households | Annex V.Part 1.35(f) | ||||||||||
| 470 | General alowances for credit risk | CRR art 4(95) | ||||||||||
| 480 | Debt securities | Annex V.Part 1.26 | ||||||||||
| 490 | Loans and advances | Annex V.Part 1.27 | ||||||||||
| 500 | General allowance for banking risks | BAD art 37.2; CRR art 4(95) | ||||||||||
| 510 | Debt securities | Annex V.Part 1.26 | ||||||||||
| 520 | Loans and advances | Annex V.Part 1.27 | ||||||||||
| 530 | Total | |||||||||||
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