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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)
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- Regulations originating from the EU
- 2014 No. 680
- ANNEX IV
- Division 12.
- Division 12.0
- Annex IV Table 33
- ANNEX IV Table 33:...
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Changes over time for: ANNEX IV Table 33: rows 1 - 25
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Point in time view as at 01/06/2020.
Changes to legislation:
Commission Implementing Regulation (EU) No 680/2014, ANNEX IV Table 33: rows 1 - 25 is up to date with all changes known to be in force on or before 04 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
EUR 2014 No. 680 may be subject to amendment by EU Exit Instruments made by both the Prudential Regulation Authority and the Financial Conduct Authority under powers set out in The Financial Regulators' Powers (Technical Standards etc.) (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1115), regs. 2, 3, Sch. Pt. 4. These amendments are not currently available on legislation.gov.uk. Details of relevant amending instruments can be found on their website/s.
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ANNEX IV Table 33: rows 1 - 25
| [F1References 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 | ] | ||||||||||
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).
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