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

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 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.

9.2 Loan commitments, financial guarantees and other commitments received U.K.

ANNEX IV Table 26: rows 1 - 25

				[F1 Maximum amount of the guarantee that can be considered	Nominal amount
			References National GAAP compatible IFRS	IFRS 7.36 (b); Annex V.Part 2.119	Annex V.Part 2.119
		References National GAAP		Annex V.Part 2.119	Annex V.Part 2.119
				010	020
010	Loan commitments received	Annex V.Part 1.44(h), Part 2.102-103, 113	IFRS 9.2.1(g), .BCZ2.2; Annex V.Part 1.44(h), Part 2.102-103, 113
020	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
030	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
040	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
050	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
060	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
070	Households	Annex V.Part 1.42(f)	Annex V.Part 1.42(f)
080	Financial guarantees received	Annex V.Part 1.44(h), Part 2.102-103, 114	IFRS 9.2.1(e ), .B2.5, .BC2.17, IFRS 8.Appendix A; IFRS 4 Annex A; Annex V.Part 1.44(h), Part 2.102-103, 114
090	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
100	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
110	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
120	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
130	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
140	Households	Annex V.Part 1.42(f)	Annex V.Part 1.42(f)
150	Other Commitments received	Annex V.Part 1.44(h), Part 2.102-103, 115	Annex V.Part 1.44(h), Part 2.102-103, 115
160	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
170	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
180	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
190	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
200	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
210	Households	Annex V.Part 1.42(f)	Annex V.Part 1.42(f)		]