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[F1 ANNEX IV U.K. REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).

20. Geographical breakdown U.K.

20.4 Geographical breakdown of assets by residence of the counterparty U.K.

ANNEX IV Table 58: rows 1 - 30

[F1 z-axis		Country of residence of the counterparty
									Accumulated impairment	Accumulated negative changes in fair value due to credit risk on non-performing exposures
				Gross carrying amount	Of which: held for trading or trading	of which: financial assets subject to impairment	Of which: debt forbearance	Of which: non-perfoming
		References National GAAP based on BAD	References National GAAP compatible IFRS	Annex V.Part 1.34, Part 2.271, 275	Annex V.Part 1.15(a), 16(a), 17, Part 2.273	Annex V.Part 2.273	Annex V.Part 2.275	Annex V.Part 2.275	Annex V.Part 2.274	Annex V.Part 2.274
				010	011	012	022	025	031	040
010	Derivatives	CRR Annex II; Annex V.Part 2.272	IFRS 9 Appendix A, Annex V.Part 2.272
020	Of which: credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
030	Of which: other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
040	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b)	IAS 32.11
050	Of which: credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
060	Of which: other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
070	Of which: non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
080	Debt securities	Annex V.Part 1.31, 44(b)	Annex V.Part 1.31, 44(b)
090	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
100	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
110	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
120	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
130	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
140	Loans and advances	Annex V.Part 1.32, 44(a)	Annex V.Part 1.32, 44(a)
150	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
160	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
170	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
180	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
190	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
200	Of which: Small and Medium-sized Enterprises	SME Art 1 2(a)	SME Art 1 2(a)
210	Of which: Loans collateralized by commercial immovable property	Annex V.Part 2.86(a), 87	Annex V.Part 2.86(a), 87
220	Households	Annex V.Part 1.42(f)	Annex V.Part 1.42(f)
230	Of which: Loans collateralized by residential immovable property	Annex V.Part 2.86(a), 87	Annex V.Part 2.86(a), 87
240	Of which: Credit for consumption	Annex V.Part 2.88(a)	Annex V.Part 2.88(a)							]