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

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).

24. Loans and advances: Flows of non performing exposures, impairment & write offs since the end of the last financial year U.K.

24.2 Loans and advances: Flow of impairments and accumulated negative changes in fair value due to credit risk on non-performing exposures U.K.

ANNEX IV Table 74: rows 1 - 15

				[F1 Accumulated impairment and accumulated negative changes in fair value due to credit risk
				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: Commercial Real Estate (CRE) loans to NFCs other than SMEs
									of which: Commercial Real Estate (CRE) loans
			References National GAAP compatible IFRS	Annex V.Part 1.32, Part 2.69-71, 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, Part 2.69-71, 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 2.335	Annex V.Part 2.335
0020	Increases during the period	Annex V.Part 2.336	Annex V.Part 2.336
0030	Of which: impairments against interest accrued	Annex V.Part 2.337	Annex V.Part 2.337
0040	Decreases during the period	Annex V.Part 2.338	Annex V.Part 2.338
0050	Of which: Reversal of impairment and negative changes in fair value due to credit risk	Annex V.Part 2.339(a)	Annex V.Part 2.339(a)
0060	Of which: Release of allowances due to unwinding process	Annex V.Part 2.339(b)	Annex V.Part 2.339(b)
0070	Closing balance	Annex V.Part 2.335	Annex V.Part 2.335							]