# 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), Division 25.3: Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E)

Extent: E+W+S+N.I.

References
Debt balance reduction
Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E)
Gross carrying amount
Accumulated impairment, accumulated negative changes in fair value due to credit risk
Value at initial recognition
Carrying amount
Accumulated negative changes
Annex V.Part 1.34, Part 2.343
Annex V.Part 2.69-71, 343
IAS 16.6, Annex V.Part 2.175, 175i
IAS 16.6, Annex V.Part 1.27, Part 2.175
IAS 16.6, Annex V.Part 2.175, 175ii
0010
0020
0030
0040
0050
0010
Total
Annex V.Part 2.341, 357-358
0020
Inflows due to new collateral obtained by taking possession
Annex V.Part 2.341, 345, 357-358

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/III/division/25/division/25.3 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-III/division-25/division-25.3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.