{
  "url": "https://openlegislation.uk/eu-regulation-2013-1071/annex-I/part-5/division-5/division-5.2",
  "json_url": "https://openlegislation.uk/eu-regulation-2013-1071/annex-I/part-5/division-5/division-5.2.json",
  "legislation": "eur/2013/1071",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2013-1071",
  "path": "annex/I/part/5/division/5/division/5.2",
  "kind": "division",
  "number": "5.2",
  "heading": null,
  "text": "MFIs to which the derogation in Article 9(4) applies report the end-of-quarter amounts outstanding of the loans disposed of by means of a securitisation that have been subject to derecognition but are still recognised on the financial statements in accordance with Part 5 of Table 5.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "X",
      "label": "X1",
      "text": "Substituted by Corrigendum to Regulation (EU) No 1071/2013 of the European Central Bank of 24 September 2013 concerning the balance sheet of the monetary financial institutions sector (ECB/2013/33) (Official Journal of the European Union L 297 of 7 November 2013)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2013/1071/annex/I/part/5/division/5/division/5.2",
    "retrieved_at": "2026-11-01T14:48:16.937818+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."
}