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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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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 73: rows 1 - 40
[F1Gross Carrying amount (Annex V. Part 1.34)
Non-performing exposures – loans and advances
of which: Households of which: Non-financial corporations
of which: Loans collateralised by residential immovable property of which: SMEs of which: CRE loans to NFCs other than SMEs
of which: Commercial Real Estate (CRE) loans
References National GAAP compatible IFRS Annex V.Part 1.32, 34, Part 2.213-216, 223-239 Annex V.Part 1.42(f), 44(a) Annex V.Part 2.86(a), 87 Annex V.Part 1.42(e), 44(a) SME Art 1 2(a) SME Art 1 2(a), Annex V.Part 2.239ix Annex V.Part 2.239ix
References National GAAP based on BAD Annex V.Part 1.32, 34, Part 2.213-216, 223-239 Annex V.Part 1.42(f), 44(a) Annex V.Part 2.86(a), 87 Annex V.Part 1.42(e), 44(a) SME Art 1 2(a) SME Art 1 2(a), Annex V.Part 2.239ix Annex V.Part 2.239ix
0010 0020 0030 0040 0050 0060 0070
0010 Opening balance Annex V.Part 2.328 Annex V.Part 2.328
0020 Inflows Annex V.Part 2.239ii, 239iii, 239vi, 329 Annex V.Part 2.239ii, 239iii, 239vi, 329
0030 Inflow due to reclassification from performing not forborne Annex V.Part 2.239ii, 239iii, 239vi, 329 Annex V.Part 2.239ii, 239iii, 239vi, 329
0040 Inflow due to reclassification from performing forborne Annex V.Part 2.239ii, 239iii, 239vi, 329 Annex V.Part 2.239ii, 239iii, 239vi, 329
0050 of which: reclassified from performing forborne exposures under probation previously reclassified from non-performing Annex V.Part 2.239ii, 239iii, 239vi, 329(b) Annex V.Part 2.239ii, 239iii, 239vi, 329(b)
0060 Inflow due to purchase of exposures Annex V.Part 2.239ii, 239iii, 239vi, 329 Annex V.Part 2.239ii, 239iii, 239vi, 329
0070 Inflow due to accrued interest Annex V.Part 2.239ii, 239iii, 239vi, 329 (a) Annex V.Part 2.239ii, 239iii, 239vi, 329 (a)
0080 Inflow due to other reasons Annex V.Part 2.239ii, 239iii, 239vi, 329 (c) Annex V.Part 2.239ii, 239iii, 239vi, 329 (c)
0090 Of which: Inflow more than once Annex V.Part 2.239ii, 239iii, 239vi, 330 (a) Annex V.Part 2.239ii, 239iii, 239vi, 330 (a)
0100 Of which: Inflow of exposures granted in the past 24 months Annex V.Part 2.239ii, 239iii, 239vi, 330 (b) Annex V.Part 2.239ii, 239iii, 239vi, 330 (b)
0110 Of which: Inflow of exposures granted during the period Annex V.Part 2.239ii, 239iii, 239vi, 330 (b) Annex V.Part 2.239ii, 239iii, 239vi, 330 (b)
0120 Outflows Annex V.Part 2.239iii-239v, 331, 332 Annex V.Part 2.239iii-239v, 331, 332
0130 Outflow due to reclassification as performing not forborne Annex V.Part 2.239iii-239v(a), 331, 332 Annex V.Part 2.239iii-239v(a), 331, 332
0140 Outflow due to reclassification as performing forborne Annex V.Part 2.239iii-239v(a), 331, 332 Annex V.Part 2.239iii-239v(a), 331, 332
0150 Outflow due to partial or total loan repayment Annex V.Part 2.239iii-239v(b), 331, 332 Annex V.Part 2.239iii-239v(b), 331, 332
0160 Outflow due to collateral liquidations Annex V.Part 2.239iii-239v(c), 331, 332 Annex V.Part 2.239iii-239v(c), 331, 332
0170 Net cumulated recoveries from collateral liquidation Annex V.Part 2.333 Annex V.Part 2.333
0180 of which: Write-offs in the context of collateral liquidations Annex V.Part 2.239iii-239v(c) Annex V.Part 2.239iii-239v(c)
0190 Outflow due to taking possession of collateral Annex V.Part 2.239iii-239v(d), 331, 332 Annex V.Part 2.239iii-239v(d), 331, 332
0200 Net cumulated recoveries from taking possession of collateral Annex V.Part 2.333 Annex V.Part 2.333
0210 of which: Write-offs in the context of taking possession of collateral Annex V.Part 2.239iii-239v(d) Annex V.Part 2.239iii-239v(d)
0220 Outflow due to sale of instruments Annex V.Part 2.239iii-239v(e), 331, 332 Annex V.Part 2.239iii-239v(e), 331, 332
0230 Net cumulated recoveries from sale of instruments Annex V.Part 2.333 Annex V.Part 2.333
0240 of which: Write-offs in the context of sale of instruments Annex V.Part 2.239iii-239v(e) Annex V.Part 2.239iii-239v(e)
0250 Outflow due to risk transfers Annex V.Part 2.239iii-239v(f), 331, 332 Annex V.Part 2.239iii-239v(f), 331, 332
0260 Net cumulated recoveries from risk transfers Annex V.Part 2.333 Annex V.Part 2.333
0270 of which: Write-offs in the context of risk transfers Annex V.Part 2.239iii-239v(f) Annex V.Part 2.239iii-239v(f)
0280 Outflow due to write-offs Annex V.Part 2.239iii-239v(g), 331, 332 Annex V.Part 2.239iii-239v(g), 331, 332
0290 Outflow due to reclassification as held for sale Annex V.Part 2.239iii-239vi, 331, 332 Annex V.Part 2.239iii-239vi, 331, 332
0300 Outflow due to other reasons Annex V.Part 2.239iii-239v(h), 331, 332 Annex V.Part 2.239iii-239v(h), 331, 332
0310 Of which: Outflow of non-performing exposures that became non-performing during the period Annex V.Part 2.334 Annex V.Part 2.334
0320 Closing balance Annex V.Part 2.328 Annex V.Part 2.328 ]

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