Division 12 Movements in allowances and provisions for credit lossesF1 United Kingdom Original text. Later amendments are not shown. 12.1Movements in allowances and provisions for credit losses 12.2Transfers between impairment stages (gross basis presentation) Annotations Textual amendments F1 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). ← Division 11.4 Division 12 Division 12.1 →