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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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Commission Implementing Regulation (EU) No 680/2014, ANNEX IV Table 56: rows 1 - 65 is up to date with all changes known to be in force on or before 26 August 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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[F1Gross carrying amount / nominal amount of exposures with forbearance measures | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119 | |||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Performing exposures with forbearance measures | Non-performing exposures with forbearance measures | Perfoming exposures with forbearance measures – Accumulated impairment and provisions | Non-performing exposures with forbearance measures – Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Collateral received and financial guarantees received | |||||||||||||||||||
Instruments with modifications in their terms and conditions | Refinancing | of which: Performing forborne exposures under probation reclassified from non-performing | Instruments with modifications in their terms and conditions | Refinancing | of which: Defaulted | of which: Impaired | of which: Forbearance of exposures non-performing prior to forbearance | Instruments with modifications in their terms and conditions | Refinancing | Collateral received on exposures with forbearance measures | Financial guarantees received on exposures with forbearance measures | ||||||||||||
Of which: Collateral received on non-performing exposures with forbearance measures | Of which: Financial guarantees received on non-performing exposures with forbearance measures | ||||||||||||||||||||||
010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 | 120 | 130 | 140 | 150 | 160 | 170 | 175 | 180 | 185 | ||||
References National GAAP compatible IFRS | Annex V. Part 1.34, Part 2. 118, 240-245, 251-258 | Annex V. Part 2. 256, 259-262 | Annex V. Part 2.241(a), 266 | Annex V. Part 2. 241 (b), 265-266 | Annex V. Part 2. 256(b), 261 | Annex V. Part 2. 259-263 | Annex V. Part 2.241(a), 266 | Annex V. Part 2. 241 (b), 265-266 | CRR art 178; Annex V. Part 2.264(b) | IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.264(a) | Annex V. Part 2. 231, 252(a), 263 | Annex V. Part 2. 267 | Annex V. Part 2. 207 | Annex V. Part 2. 207 | Annex V. Part 2. 241(a), 267 | Annex V. Part 2. 241(b), 267 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | |||
References National GAAP based on BAD | Annex V. Part 1.34, Part 2. 118, 240-245, 251-255 | Annex V. Part 2. 256, 259-262 | Annex V. Part 2.241(a), 266 | Annex V. Part 2. 241 (b), 265-266 | Annex V. Part 2. 256(b), 261 | Annex V. Part 2. 259-263 | Annex V. Part 2.241(a), 266 | Annex V. Part 2. 241 (b), 265-266 | CRR art 178; Annex V. Part 2.264(b) | CRR art 4(95); Annex V.Part 2.264(a) | Annex V. Part 2. 231, 252(a), 263 | Annex V. Part 2. 267 | Annex V. Part 2. 207 | Annex V. Part 2. 207 | Annex V. Part 2. 241(a), 267 | Annex V. Part 2. 241(b), 267 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | |||
005 | Cash balances at central banks and other demand deposits | BAD art 13(2); Annex V.Part 2.2, 3 | Annex V.Part 2.2, 3 | ||||||||||||||||||||
010 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | ||||||||||||||||||||
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 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | ||||||||||||||||||||
080 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||||
090 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||||
100 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||||
110 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||||
120 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||||
130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | ||||||||||||||||||||
140 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||
150 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||||||||||||||||||||
160 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||
170 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | ||||||||||||||||||||
180 | DEBT INSTRUMENTS AT COST OR AT AMORTISED COST | Annex V.Part 2.249(a) | Annex V.Part 2.249(a) | ||||||||||||||||||||
181 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | ||||||||||||||||||||
182 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||||
183 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||||
184 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||||
185 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||||
186 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||||
191 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | ||||||||||||||||||||
192 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||||
193 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||||
194 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||||
195 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||||
196 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||||
900 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | ||||||||||||||||||||
903 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||
197 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||||||||||||||||||||
910 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||
913 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | ||||||||||||||||||||
201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.249(b) | Annex V.Part 2.249(b) | ||||||||||||||||||||
211 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | ||||||||||||||||||||
212 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||||
213 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||||
214 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||||
215 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||||
216 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||||
221 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | ||||||||||||||||||||
222 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||||
223 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||||
224 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||||
225 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||||
226 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||||
920 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | ||||||||||||||||||||
923 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||
227 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||||||||||||||||||||
930 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||
933 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | ||||||||||||||||||||
231 | DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT | Annex V.Part 2.249 | Annex V.Part 2.249 | ||||||||||||||||||||
330 | DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING | Annex V.Part 2.246 | Annex V.Part 2.246 | ||||||||||||||||||||
335 | DEBT INSTRUMENTS HELD FOR SALE | Annex V.Part 2.247 | |||||||||||||||||||||
340 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113, 246 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246 | ] |
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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