{
  "url": "https://openlegislation.uk/eu-decision-2016-10/annex-II/division-4/division-c/division-i/division-1",
  "json_url": "https://openlegislation.uk/eu-decision-2016-10/annex-II/division-4/division-c/division-i/division-1.json",
  "legislation": "eudn/2016/10",
  "legislation_title": "Decision (EU) 2016/810 of the European Central Bank of 28 April 2016 on a second series of targeted longer-term refinancing operations (ECB/2016/10)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2016-10",
  "path": "annex/II/division/4/division/c/division/i/division/1",
  "kind": "division",
  "number": "—",
  "heading": "Net flows of securitised loans with an impact on loan stocks (3.1 A)",
  "text": "This item comprises the net amount of loans that are securitised during the reporting period with an impact on reported loan stocks, calculated as acquisitions minus disposals. All securitisation activities must be reported, regardless of where the financial vehicle corporations involved are resident. Loan transfers should be recorded at the nominal amount net of write-offs and write-downs at the time of the sale. These write-offs and write-downs should be reported, where identifiable, under item 3.2B in the template (see below). In the case of MFIs that report loans net of provisions, the transfers should be recorded at the balance sheet value (i.e. the nominal amount net of outstanding provisions).\nThe requirements of Part 5 of Annex I to Regulation (EU) No 1071/2013 (ECB/2013/33) (Blocks 1.1 of Table 5a on monthly data and Table 5b on quarterly data) cover these elements.\nFor a more detailed definition of the items to be reported, see Part 5 of Annex I to Regulation (EU) No 1071/2013 (ECB/2013/33) and Section 2.3 of the Manual on MFI balance sheet statistics.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "This sign convention (which is the opposite of the requirements of Regulation (EU) No 1071/2013 (ECB/2013/33)) is consistent with the general requirement regarding adjustment data, as specified above — i.e. effects leading to increases or decreases in outstanding amounts are to be reported, respectively, with a positive or negative symbol."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Regulation (EU) No 1071/2013 (ECB/2013/33) allows MFIs to report purchased loans at their transaction value as long as this is a national practice applied by all MFIs resident in the country. In such cases, revaluation components that may arise must be reported under item 3.2B."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2016/10/annex/II/division/4/division/c/division/i/division/1",
    "retrieved_at": "2026-11-01T15:14:06.320817+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}