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).

9. Loan commitments, financial guarantees and other commitments U.K.

9.1 Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given U.K.

ANNEX IV Table 23: rows 1 - 28

		[F1 References National GAAP	References National GAAP compatible IFRS	Nominal amount
				IFRS 7.36(a), B10(c)(d); CRR Annex I; Annex V.Part 2.62
				CRR Annex I; Annex V.Part 2.62
				010
010	Loan commitments given	CRR Annex I; Annex V.Part 2.56-57	IAS 39.2 (h), 4 (a) (c), BC 15; CRR Annex I; Annex V.Part 2.56-57
021	of which: non-performing	Annex V.Part 2. 145-162	Annex V.Part 2. 145-162
030	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
040	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
050	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
060	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
070	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
080	Households	Annex V.Part 1.35(f)	Annex V.Part 1.35(f)
090	Financial guarantees given	CRR Annex I; Annex V.Part 2.56,58	IAS 39.9 AG 4, BC 21; IFRS 4 Annex A; CRR Annex I; Annex V.Part 2.56, 58
101	of which: non-performing	Annex V.Part 2. 145-162	Annex V.Part 2. 145-162
110	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
120	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
130	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
140	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
150	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
160	Households	Annex V.Part 1.35(f)	Annex V.Part 1.35(f)
170	Other Commitments given	CRR Annex I; Annex V.Part 2.56, 59	CRR Annex I; Annex V.Part 2.56, 59
181	of which: non-performing	Annex V.Part 2. 145-162	Annex V.Part 2. 145-162
190	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
200	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
210	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
220	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
230	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
240	Households	Annex V.Part 1.35(f)	Annex V.Part 1.35(f)	]