{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-III/division-25/division-25.3",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-III/division-25/division-25.3.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/III/division/25/division/25.3",
  "kind": "division",
  "number": "25.3",
  "heading": "Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E)",
  "text": "References\nDebt balance reduction\nCollateral obtained by taking possession classified as Property Plant and Equipment (PP&E)\nGross carrying amount\nAccumulated impairment, accumulated negative changes in fair value due to credit risk\nValue at initial recognition\nCarrying amount\nAccumulated negative changes\nAnnex V.Part 1.34, Part 2.343\nAnnex V.Part 2.69-71, 343\nIAS 16.6, Annex V.Part 2.175, 175i\nIAS 16.6, Annex V.Part 1.27, Part 2.175\nIAS 16.6, Annex V.Part 2.175, 175ii\n0010\n0020\n0030\n0040\n0050\n0010\nTotal\nAnnex V.Part 2.341, 357-358\n0020\nInflows due to new collateral obtained by taking possession\nAnnex V.Part 2.341, 345, 357-358",
  "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/III/division/25/division/25.3",
    "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."
}