[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).

12. Movements in allowances and provisions for credit losses U.K.

12.0 Movements in allowances for credit losses and impairment of equity instruments under national GAAP U.K.

ANNEX IV Table 33: rows 1 - 25

		[F1 References National GAAP based on BAD CRR article 442(i); Annex V.Part 2.153	Opening balance	Increases due to amounts set aside for estimated loan losses during the period	Decreases due to amounts reversed for estimated loan losses during the period	Decrease in allowance account due to write-offs	Transfers between allowances	Other adjustments	Closing balance	Recoveries recorded directly to the statement of profit or loss	Value adjustments recorded directly to the statement of profit or loss	Amounts written-off directly to the statement of profit or loss
				Annex V.Part 2.154	Annex V.Part 2.154			Annex V.Part 2.155			Annex V.Part 2.78
			010	020	030	040	050	060	070	080	090	100
010	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
330	Specific allowances for credit risk	CRR art 428 (g)(ii)
340	Debt securities	Annex V.Part 1.31, 44(b)
350	Central banks	Annex V.Part 1.42(a)
360	General governments	Annex V.Part 1.42(b)
370	Credit institutions	Annex V.Part 1.42(c)
380	Other financial corporations	Annex V.Part 1.42(d)
390	Non-financial corporations	Annex V.Part 1.42(e)
400	Loans and advances	Annex V.Part 1.32, 44(a)
410	Central banks	Annex V.Part 1.42(a)
420	General governments	Annex V.Part 1.42(b)
430	Credit institutions	Annex V.Part 1.42(c)
440	Other financial corporations	Annex V.Part 1.42(d)
450	Non-financial corporations	Annex V.Part 1.42(e)
460	Households	Annex V.Part 1.42(f)
470	General allowances for credit risk	CRR art 4(1)(95)
480	Debt securities	Annex V.Part 1.31
490	Loans and advances	Annex V.Part 1.32
500	General allowance for banking risks	BAD art 37.2; CRR art 4(95)
510	Debt securities	Annex V.Part 1.31
520	Loans and advances	Annex V.Part 1.32
530	Total											]