# Regulation (EU) No 1071/2013 of the European Central Bank of 24 September 2013 concerning the balance sheet of the monetary financial institutions sector (recast) (ECB/2013/33), Division 3: Breakdown by purpose and separate identification of loans to sole proprietorships/partnerships without legal status

Extent: E+W+S+N.I.

Loans to households and non-profit institutions serving households are further broken down by loan purpose (credit for consumption, lending for house purchase, other lending). Within the category ‘other lending’, loans granted to sole proprietorships/partnerships without legal status are to be identified separately (see definitions of instrument categories in Part 2 of Annex II and definitions of sectors in Part 3 of Annex II). NCBs may waive the requirement of separate identification of loans to sole proprietorships/partnerships without legal status if such loans constitute less than 5 % of the euro area Member State’s total lending to households.

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Source: https://www.legislation.gov.uk/eur/2013/1071/annex/I/part/2/division/3 (the official version)
Page: https://openlegislation.uk/eu-regulation-2013-1071/annex-I/part-2/division-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.