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)

ANNEX IV Table 21: rows 1 - 32
[F1References National GAAP based on BAD Carrying amount Annex V.Part 1.27-28
Past due but not impaired Past due impaired
≤ 30 days > 30 days ≤ 90 days > 90 days ≤ 30 days > 30 days ≤ 90 days > 90 days
CRR art 4(95); Annex V.Part 2.96
010 020 030 040 050 060
060 Debt securities Annex V.Part 1.31, 44(b)
070 Central banks Annex V.Part 1.42(a)
080 General governments Annex V.Part 1.42(b)
090 Credit institutions Annex V.Part 1.42(c)
100 Other financial corporations Annex V.Part 1.42(d)
110 Non-financial corporations Annex V.Part 1.42(e)
120 Loans and advances Annex V.Part 1.32, 44(a)
130 Central banks Annex V.Part 1.42(a)
140 General governments Annex V.Part 1.42(b)
150 Credit institutions Annex V.Part 1.42(c)
160 Other financial corporations Annex V.Part 1.42(d)
170 Non-financial corporations Annex V.Part 1.42(e)
180 Households Annex V.Part 1.42(f)
190 TOTAL DEBT INSTRUMENTS Annex V Part 2.94-95
Loans and advances by product, by collateral and by subordination
200 On demand [call] and short notice [current account] Annex V.Part 2.85(a)
210 Credit card debt Annex V.Part 2.85(b)
220 Trade receivables Annex V.Part 2.85(c)
230 Finance leases Annex V.Part 2.85(d)
240 Reverse repurchase loans Annex V.Part 2.85(e)
250 Other term loans Annex V.Part 2.85(f)
260 Advances that are not loans Annex V.Part 2.85(g)
270 of which: Loans collateralized by inmovable property Annex V.Part 2.86(a), 87
280 of which: other collateralized loans Annex V.Part 2.86(b), 87
290 of which: credit for consumption Annex V.Part 2.88(a)
300 of which: lending for house purchase Annex V.Part 2.88(b)
310 of which: project finance loans Annex V.Part 2.89; CRR Art 147(8) ]