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)

ANNEX IV Table 55: rows 1 - 17
[F1Gross carrying amount Accumulated impairment, accumulated negative changes in fair value due to credit risk Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119
of which: exposures with forbearance measures Performing Non-performing Of which: Exposures with forbearance measures Performing exposures - Accumulated impairments Non-performing exposures – Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Collateral received and financial guarantees received
Not past due or Past due <= 30 days Past due > 30 days <= 90 days of which: performing exposures with forbearance measures Unlikely to pay that are not past-due or past-due < = 90 days Past due > 90 days <= 180 days Past due > 180 days <= 1 year Past due > 1 year <= 2 years Past due > 2 year <= 5 years Past due > 5 year <= 7 years Past due > 7 years Of which: defaulted Of which: Non-performing exposures with forbearance measures Of which: Performing exposures with forbearance measures Unlikely to pay that are not past-due or past-due < = 90 days Past due > 90 days <= 180 days Past due > 180 days <= 1 year Past due > 1 year < = 2 year Past due > 2 year < = 5 year Past due > 5 year <= 7 years Past due > 7 years Of which: Non-performing exposures with forbearance measures Collateral received on performing exposues Collateral received on non-performing exposues Financial guarantees received on performing exposures Financial guarantees received on non-performing exposures
of which: Performing forborne exposures under probation reclassified from non-performing
0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 0120 0130 0140 0150 0160 0170 0180 0190 0200 0210 0220 0230 0240 0250 0260 0270 0280 0290 0300 0310 0320 0330 0340
References National GAAP compatible IFRS Annex V. Part 1.34, Part 2.118, 221 Annex V. Part 1.34, Part 2. 118, 240-245, 251-258 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 Annex V. Part 2. 256, 259-262 Annex V. Part 2. 256(b), 261 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 CRR art 178; Annex V.Part 2.237(b) Annex V. Part 2. 259-263 Annex V. Part 2. 238 Annex V. Part 2. 267 Annex V. Part 2. 238 Annex V. Part 2. 207 Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 207 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239
References National GAAP based on BAD Annex V. Part 1.34, Part 2.118, 221 Annex V. Part 1.34, Part 2. 118, 240-245, 251-255 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 Annex V. Part 2. 256, 259-262 Annex V. Part 2. 256(b), 261 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 CRR art 178; Annex V.Part 2.237(b) Annex V. Part 2. 259-263 Annex V. Part 2. 238 Annex V. Part 2. 267 Annex V. Part 2. 238 Annex V. Part 2. 207 Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 207 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239
0010 Non-finan-cial corpo-rations Commercial real estate (CRE) loans to small and medium-sized enterprises SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii
0020 Commercial real estate (CRE) loans to non-financial corporations other than SMEs Annex V.Part 2.239vi (a), 239vii Annex V.Part 2.239vi (a), 239vii
0030 Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 239vi (b) Annex V.Part 2.86(a), 87, 239vi (b)
0040 Of which: Loans with LTV ratio higher than 60 % and less than or equal to 80 % Annex V.Part 2.86(a), 87, 239vi (b), 239viii Annex V.Part 2.86(a), 87, 239vi (b), 239viii
0050 Of which: Loans with LTV ratio higher than 80 % and less than or equal to 100 % Annex V.Part 2.86(a), 87, 239vi (b), 239viii Annex V.Part 2.86(a), 87, 239vi (b), 239viii
0060 Of which: Loans with LTV ratio higher than 100 % Annex V.Part 2.86(a), 87, 239vi (b), 239viii Annex V.Part 2.86(a), 87, 239vi (b), 239viii
0070 House-holds Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 239vi (b) Annex V.Part 2.86(a), 87, 239vi (b)
0080 Of which: Loans with LTV ratio higher than 60 % and less than or equal to 80 % Annex V.Part 2.86(a), 87, 239vi (b), 239viii Annex V.Part 2.86(a), 87, 239vi (b), 239viii
0090 Of which: Loans with LTV ratio higher than 80 % and less than or equal to 100 % Annex V.Part 2.86(a), 87, 239vi (b), 239viii Annex V.Part 2.86(a), 87, 239vi (b), 239viii
0100 Of which: Loans with LTV ratio higher than 100 % Annex V.Part 2.86(a), 87, 239vi (b), 239viii Annex V.Part 2.86(a), 87, 239vi (b), 239viii ]

Textual Amendments