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 IV U.K. REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2015/227 of 9 January 2015 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).

13. Collateral and guarantees received U.K.

13.1 Breakdown of loans and advances by collateral and guarantees U.K.

ANNEX IV Table 29: rows 1 - 9

[F1 Guarantees and collateral		References National GAAP based on BAD		Maximum amount of the collateral or guarantee that can be considered
			References National GAAP compatible IFRS	Mortgage loans [Loans collateralized by immovable property]		Other collateralized loans		Financial guarantees received
				Residential	Commercial	Cash [Debt instruments issued]	Rest
			IFRS 7.36(b)	Annex V.Part 2.81(a)	Annex V.Part 2.81(a)	Annex V.Part 2.81(b)	Annex V.Part 2.81(b)	Annex V.Part 2.81(c)
				010	020	030	040	050
010	Loans and advances	Annex V.Part 2.80	Annex V.Part 2.81
020	of which: Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
030	of which: Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
040	of which: Households	Annex V.Part 1.35(f)	Annex V.Part 1.35(f)

13.2 Collateral obtained by taking possession during the period [held at the reporting date] U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Carrying amount
				010
010	Non-current assets held-for-sale		IFRS 7.38(a)
020	Property, plant and equipment		IFRS 7.38(a)
030	Investment property		IFRS 7.38(a)
040	Equity and debt instruments		IFRS 7.38(a)
050	Other		IFRS 7.38(a)
060	Total

13.3 Collateral obtained by taking possession [tangible assets] accumulated U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Carrying amount
				010
010	Foreclosure [tangible assets]	Annex V.Part 2.84	IFRS 7.38(a); Annex V.Part 2.84	]