{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.4/division-3.4.1/division-3.4.1.1",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.4/division-3.4.1/division-3.4.1.1.json",
  "legislation": "eur/2014/680",
  "legislation_title": "Commission Implementing Regulation (EU) No 680/2014 of 16 April 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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-680",
  "path": "annex/II/part/2/division/3/division/3.4/division/3.4.1/division/3.4.1.1",
  "kind": "division",
  "number": "3.4.1.1",
  "heading": "Instructions concerning specific positions",
  "text": "Columns\n010\nORIGINAL EXPOSURE PRE-CONVERSION FACTORS\nSame definition as for column 010 of CR SA template\n020\nDefaulted exposures\nOriginal exposure pre-conversion factors for those exposures which have been classified as ‘ exposures in default ’ and for defaulted exposures assigned to the exposure classes ‘ exposures associated with particularly high risk ’ or ‘ equity exposures ’ .\nThis ‘ memorandum item ’ shall provide additional information about the obligor structure of defaulted exposures. Exposures classified as ‘ exposures in default ’ as referred to in point (j) of Article 112 CRR shall be reported where the obligors would have been reported if those exposures were not assigned to the exposure classes ‘ exposures in default ’ .\nThis information is a ‘ memorandum item ’ – hence does not affect the calculation of risk weighted exposure amounts of exposure classes ‘ exposures in default ’ , ‘ exposures associated with particularly high risk ’ or ‘ equity exposures ’ as referred to in points (j), (k) and (p) of Article 112 CRR.\n040\nObserved new defaults for the period\nThe amount of original exposures which have moved into exposure class ‘ Exposures in default ’ during the 3-month period since the last reporting reference date shall be reported against the exposure class to which the obligor originally belonged.\n050\nGeneral credit risk adjustments\nCredit risk adjustments as referred to in Article 110 CRR.\nThis item shall include the general credit risk adjustments that are eligible for inclusion in T2 capital, before the application of the cap referred to in point (c) of Article 62 CRR.\nThe amount to be reported shall be gross of tax effects.\n055\nSpecific credit risk adjustments\nCredit risk adjustments as referred to in Article 110 CRR.\n060\nWrite-offs\nWrite-offs include both reductions of the carrying of impaired financial assets recognised directly in profit or loss [IFRS 7.B5.(d).(i)] and reductions in the amounts of the allowance accounts charged against the impaired financial assets [IFRS 7.B5.(d).(ii)].\n070\nCredit risk adjustments/write-offs for observed new defaults\nSum of credit risk adjustments and write-offs for those exposures which were classified as ‘ defaulted exposures ’ during the 3-month period since the last data submission.\n075\nExposure value\nSame definition as for column 200 of CR SA template\n080\nRISK WEIGHTED EXPOSURE AMOUNT PRE SME-SUPPORTING FACTOR\nSame definition as for column 215 of CR SA template\n090\nRISK WEIGHTED EXPOSURE AMOUNT AFTER SME-SUPPORTING FACTOR\nSame definition as for column 220 of CR SA template\nRows\n010\nCentral governments or central banks\nPoint (a) of Article 112 CRR\n020\nRegional governments or local authorities\nPoint (b) of Article 112 CRR.\n030\nPublic sector entities\nPoint (c) of Article 112 CRR\n040\nMultilateral developments banks\nPoint (d) of Article 112 CRR\n050\nInternational organisations\nPoint (e) of Article 112 CRR\n060\nInstitutions\nPoint (f) of Article 112 CRR\n070\nCorporates\nPoint (g) of Article 112 CRR\n075\nof which: SME\nSame definition as for row 020 of CR SA template\n080\nRetail\nPoint (h) of Article 112 CRR\n085\nof which: SME\nSame definition as for row 020 of CR SA template\n090\nSecured by mortgages on immovable property\nPoint (i) of Article 112 CRR\n095\nof which: SME\nSame definition as for row 020 of CR SA template\n100\nExposures in default\nPoint (j) of Article 112 CRR\n110\nItems associated with particularly high risk\nPoint (k) of Article 112 CRR\n120\nCovered bonds\nPoint (l) of Article 112 CRR\n130\nClaims on institutions and corporates with a short-term credit assessment\nPoint (n) of Article 112 CRR\n140\nCollective investments undertakings (CIU)\nPoint (o) of Article 112 CRR\n150\nEquity exposures\nPoint (p) of Article 112 CRR\n160\nOther exposures\nPoint (q) of Article 112 CRR\n170\nTotal exposures",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/680/annex/II/part/2/division/3/division/3.4/division/3.4.1/division/3.4.1.1",
    "retrieved_at": "2026-11-01T14:47:31.206584+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."
}