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Commission Implementing Regulation (EU) No 680/2014Show full title
Commission Implementing Regulation (EU) No 680/2014of 16 April 2014laying 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 23.
- Division 23.5
- Annex IV Table 71
- ANNEX IV Table 71:...
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Changes over time for: ANNEX IV Table 71: rows 1 - 30
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Commission Implementing Regulation (EU) No 680/2014, ANNEX IV Table 71: rows 1 - 30 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 71: rows 1 - 30
| [F1Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174 | ||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Performing | Non Performing | |||||||||||||||||||
| Unlikely to pay that are not past due or past due <= 90 days | Past due > 90 days | |||||||||||||||||||
| of which: Exposures with forbearance measures | of which: Past due > 30 days <= 90 days | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 years <=2 years | Past due > 2 years <=5 years | Past due > 5 years <=7 years | Past due > 7 years | |||||||||
| References National GAAP compatible IFRS | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | 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 | |||
| References National GAAP based on BAD | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-232 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-232 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | 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 | |||
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | 0170 | ||||
| 0010 | Financial guarantees received on loans and advances | Annex V.Part 2.319, 326 | Annex V.Part 2.319, 326 | |||||||||||||||||
| 0020 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
| 0030 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||||||||||||
| 0040 | of which: Non-financial corporations – SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0050 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0060 | of which: Non-financial corporations – other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
| 0070 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0080 | Collateral received on loans and advances | Annex V.Part 2.319, 326 | Annex V.Part 2.319, 326 | |||||||||||||||||
| 0090 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
| 0100 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||||||||||||
| 0110 | of which: Non-financial corporations – SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0120 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0130 | of which: Non-financial corporations – other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
| 0140 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0150 | Immovable property collateral received on loans and advances | Annex V.Part 2.319, 326 | Annex V.Part 2.319, 326 | |||||||||||||||||
| 0160 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
| 0170 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||||||||||||
| 0180 | of which: Non-financial corporations – SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0190 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0200 | of which: Non-financial corporations – other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
| 0210 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0220 | Memorandum item: Collateral received on loans and advances – uncapped amounts | Annex V.Part 2.319, 326, 327 | Annex V.Part 2.319, 326, 327 | |||||||||||||||||
| 0230 | of which: Immovable property collateral | Annex V.Part 2.319, 326, 327 | Annex V.Part 2.319, 326, 327 | ] | ||||||||||||||||
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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