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)

ANNEX IV REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS

6. Breakdown of loans and advances to non-financial corporations

ANNEX IV Table 18: rows 1 - 24

		Non-financial corporations
			Gross carrying amount	Accumulated impairment or Accumulated changes in fair value due to credit risk
		References National GAAP compatible IFRS	Annex V.Part 2.45	Annex V.Part 2.46
		References National GAAP based on BAD	Annex V.Part 2.45	Annex V.Part 2.46
			010	020
010	A Agriculture, forestry and fishing	NACE Regulation
020	B Mining and quarrying	NACE Regulation
030	C Manufacturing	NACE Regulation
040	D Electricity, gas, steam and air conditioning supply	NACE Regulation
050	E Water supply	NACE Regulation
060	F Construction	NACE Regulation
070	G Wholesale and retail trade	NACE Regulation
080	H Transport and storage	NACE Regulation
090	I Accommodation and food service activities	NACE Regulation
100	J Information and communication	NACE Regulation
110	L Real estate activities	NACE Regulation
120	M Professional, scientific and technical activities	NACE Regulation
130	N Administrative and support service activities	NACE Regulation
140	O Public administration and defence, compulsory social security	NACE Regulation
150	P Education	NACE Regulation
160	Q Human health services and social work activities	NACE Regulation
170	R Arts, entertainment and recreation	NACE Regulation
180	S Other services	NACE Regulation
190	LOANS AND ADVANCES	Annex V.Part 1.24, 27, 2.42-43