{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.4/division-3.4.2/division-3.4.2.1",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.4/division-3.4.2/division-3.4.2.1.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/3.4.2/division/3.4.2.1",
  "kind": "division",
  "number": "3.4.2.1",
  "heading": "Instructions concerning specific positions",
  "text": "Columns\n010\nORIGINAL EXPOSURE PRE-CONVERSION FACTORS\nSame definition as for column 020 of CR IRB template\n030\nOf which defaulted\nOriginal exposure value for those exposures which have been classified as defaulted exposures in accordance with Article 178 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.\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.\n080\nINTERNAL RATING SYSTEM/PD ASSIGNED TO THE OBLIGOR GRADE OR POOL (%)\nSame definition as for column 010 of CR IRB template\n090\nEXPOSURE WEIGHTED AVERAGE LGD (%)\nSame definition as for columns 230 and 240 of CR IRB template: the exposure weighted average LGD (%) shall refer to all exposures, including exposures to large financial sector entities and unregulated financial entities. Point (h) of Article 181(1) CRR shall apply.\nData shall not be reported for specialised lending exposures referred to in Article 153(5) CRR.\n100\nOf which: defaulted\nExposure weighted LGD for those exposures which have been classified as defaulted exposures in accordance with Article 178 CRR.\n105\nExposure value\nSame definition as for column 110 of CR IRB template.\n110\nRISK WEIGHTED EXPOSURE AMOUNT PRE SME-SUPPORTING FACTOR\nSame definition as for column 255 of CR IRB template\n120\nOf which defaulted\nRisk weighted exposure amount for those exposures which have been classified as defaulted exposures in accordance with Article 178(1) CRR.\n125\nRISK WEIGHTED EXPOSURE AMOUNT AFTER SME-SUPPORTING FACTOR\nSame definition as for column 260 of CR IRB template\n130\nEXPECTED LOSS AMOUNT\nSame definition as for column 280 of CR IRB template\nRows\n010\nCentral banks and central governments\nPoint (a) of Article 147(2) CRR\n020\nInstitutions\nPoint (b) of Article 147(2) CRR\n030\nCorporates\nAll exposures to corporates as referred to in point (c) of Article 147(2) CRR\n042\nOf which: Specialised lending (excl. SL subject to slotting criteria)\nPoint (a) of Article 147(8) CRR\nData shall not be reported for specialized lending exposures as referred to in Article 153(5) CRR.\n045\nOf which: Specialised lending subject to slotting criteria\nPoint (a) of Article 147(8) and Article 153(5) CRR\n050\nOf which: SME\nPoint (c) of Article 147(2) CRR\n060\nRetail\nAll retail exposures as referred to in point (d) of Article 147(2) CRR\n070\nRetail – Secured by real estate property\nRetail exposures as referred to in point (d) of Article 147(2) CRR which are secured by real estate\n080\nSME\nRetail exposures as referred to in point (d) of Article 147(2) and Article 154(3) CRR which are secured by real estate\n090\nnon-SME\nRetail exposures as referred to in point (d) of Article 147(2) CRR which are secured by real estate\n100\nRetail – Qualifying revolving\nRetail exposures as referred to in point (d) of Article 147(2) in conjunction with Article 154(4) CRR\n110\nOther Retail\nOther retail exposures as referred to in point (d) of Article 147(2) CRR which are not reported in rows 070 – 100\n120\nSME\nOther retail exposures as referred to in point (d) of Article 147(2) CRR to SMEs\n130\nnon-SME\nOther retail exposures as referred to in point (d) of Article 147(2) CRR to non-SMEs\n140\nEquity\nEquity exposures as referred to in point (e) of Article 147(2) CRR\n150\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/3.4.2/division/3.4.2.1",
    "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."
}