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[F1 ANNEX IV U.K. REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards 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.

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

ANNEX IV Table 25: rows 1 - 28

			[F1 Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V.Part 2.107-108, 118			Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V Part 2.106-109			Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4		Commitments and financial guarantees measured at fair value
		References National GAAP compatible IFRS	Instruments without significant increase in credit risk since initial recognition (Stage 1)	Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)	Credit-impaired instruments (Stage 3)	Instruments without significant increase in credit risk since initial recognition (Stage 1)	Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)	Credit-impaired instruments (Stage 3)	Nominal amount	Provision	Nominal amount	Accumulated negative changes in fair value due to credit risk on non-performing commitments
			IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M	IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M	IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS9.B2.5; IFRS 7.35M	IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(a)	IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(i)	IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(ii)	IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.111, 118	IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.106, 111	IFRS 9.2.3(a), 9.B2.5; Annex V Part 2.110, 118	Annex V Part 2.69
			010	020	030	040	050	060	100	110	120	130
010	Loan commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
021	of which: non-performing	Annex V.Part 2.117
030	Central banks	Annex V.Part 1.42(a)
040	General governments	Annex V.Part 1.42(b)
050	Credit institutions	Annex V.Part 1.42(c)
060	Other financial corporations	Annex V.Part 1.42(d)
070	Non-financial corporations	Annex V.Part 1.42(e)
080	Households	Annex V.Part 1.42(f)
090	Financial guarantees given	IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116
101	of which: non-performing	Annex V.Part 2.117
110	Central banks	Annex V.Part 1.42(a)
120	General governments	Annex V.Part 1.42(b)
130	Credit institutions	Annex V.Part 1.42(c)
140	Other financial corporations	Annex V.Part 1.42(d)
150	Non-financial corporations	Annex V.Part 1.42(e)
160	Households	Annex V.Part 1.42(f)
170	Other Commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116
181	of which: non-performing	Annex V.Part 2.117
190	Central banks	Annex V.Part 1.42(a)
200	General governments	Annex V.Part 1.42(b)
210	Credit institutions	Annex V.Part 1.42(c)
220	Other financial corporations	Annex V.Part 1.42(d)
230	Non-financial corporations	Annex V.Part 1.42(e)
240	Households	Annex V.Part 1.42(f)										]