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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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- 2014 No. 680
- ANNEX IV
- Division 19.
- Annex IV Table 45
- ANNEX IV Table 45:...
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Changes over time for: ANNEX IV Table 45: rows 1 - 40
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Point in time view as at 20/04/2016.
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Commission Implementing Regulation (EU) No 680/2014, ANNEX IV Table 45: rows 1 - 40 is up to date with all changes known to be in force on or before 24 July 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 45: rows 1 - 40
| [F1References National GAAP based on BAD | References National GAAP compatible IFRS | Gross carrying amount of exposures with forbearance measures | Accumulated impairment, accumulated changes in fair value due to credit risk and provisions | Collateral received and financial guarantees received | |||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Performing exposures with forbearance measures | Non-performing exposures with forbearance measures | on perfoming exposures with forbearance measures | on non-performing exposures with forbearance measures | ||||||||||||||||||
| Instruments with modifications in their terms and conditions | Refinancing | of which: Performing forborne exposures under probation | Instruments with modifications in their terms and conditions | Refinancing | of which: Defaulted | of which: Impaired | of which: Forbearance of non-performing exposures | Instruments with modifications in their terms and conditions | Refinancing | Collateral received on exposures with forbearance measures | Financial guarantees received on exposures with forbearance measures | ||||||||||
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 | 120 | 130 | 140 | 150 | 160 | 170 | 180 | ||||
| Annex V. Part 2. 45, 109, 163-182 | Annex V. Part 2. 145-162 | Annex V. Part 2. 164 (a), 177, 178, 182 | Annex V. Part 2. 164 (b), 177, 178, 181, 182 | Annex V. Part 2. 176(b),177, 180 | Annex V. Part 2. 145-162 | Annex V. Part 2. 164 (a), 179-180, 182 | Annex V. Part 2. 164 (b), 179-182 | CRR art 178; Annex V. Part 2.61 | IAS 39. 58-70 | Annex V. Part 2. 172(a), 157 | Annex V. Part 2. 46, 183 | Annex V. Part 2. 145-183 | Annex V. Part 2. 145-183 | Annex V. Part 2. 164 (a), 179-180,182,183 | Annex V. Part 2. 164 (b), 179-183 | Annex V. Part 2. 162 | Annex V. Part 2. 162 | ||||
| Annex V. Part 2. 45, 109, 163-182 | Annex V. Part 2. 145-162 | Annex V. Part 2. 164 (a), 177, 178, 182 | Annex V. Part 2. 164 (b), 177, 178, 181, 182 | Annex V. Part 2. 176(b), 177, 180 | Annex V. Part 2. 145-162 | Annex V. Part 2. 164 (a), 179-180,182 | Annex V. Part 2. 164 (b), 179-182 | CRR art 178; Annex V. Part 2.61 | CRR art 4(95) | Annex V. Part 2. 172(a), 157 | Annex V. Part 2. 46, 183 | Annex V. Part 2. 145-183 | Annex V. Part 2. 145-183 | Annex V. Part 2. 164 (a), 179-180,182,183 | Annex V. Part 2. 164 (b), 179-183 | Annex V. Part 2. 162 | Annex V. Part 2. 162 | ||||
| 010 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | ||||||||||||||||||
| 020 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | ||||||||||||||||||
| 030 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | ||||||||||||||||||
| 040 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | ||||||||||||||||||
| 050 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | ||||||||||||||||||
| 060 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | ||||||||||||||||||
| 070 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | ||||||||||||||||||
| 080 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | ||||||||||||||||||
| 090 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | ||||||||||||||||||
| 100 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | ||||||||||||||||||
| 110 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | ||||||||||||||||||
| 120 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | ||||||||||||||||||
| 130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | ||||||||||||||||||
| 140 | Of which: Commercial real estate | ||||||||||||||||||||
| 150 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | ||||||||||||||||||
| 160 | Of which: Residential mortgage loans | ||||||||||||||||||||
| 170 | Of which: Credit for consumption | ||||||||||||||||||||
| 180 | DEBT INSTRUMENTS AT AMORTISED COST | Annex V. Part I. 13 (d)(e); 14 (d)(e) | Annex V. Part I. 13 (d)(e) | ||||||||||||||||||
| 190 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | ||||||||||||||||||
| 200 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | ||||||||||||||||||
| 210 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | ||||||||||||||||||
| 220 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | ||||||||||||||||||
| 230 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | ||||||||||||||||||
| 240 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | ||||||||||||||||||
| 250 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | ||||||||||||||||||
| 260 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | ||||||||||||||||||
| 270 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | ||||||||||||||||||
| 280 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | ||||||||||||||||||
| 290 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | ||||||||||||||||||
| 300 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | ||||||||||||||||||
| 310 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | ||||||||||||||||||
| 320 | DEBT INSTRUMENTS AT FAIR VALUE other than HFT | Annex V. Part I. 13 (b)(c); 14 (b)(c) | Annex V. Part I. 13 (b)(c) | ||||||||||||||||||
| 330 | DEBT INSTRUMENTS other than HFT | Annex V. Part I. 13 (b)(c)(d)(e); 14 (b)(c)(d)(e) | Annex V. Part I. 13 (b)(c)(d)(e) | ||||||||||||||||||
| 340 | 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 | ] | |||||||||||||||||
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).
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