Division 7 Financial assets subject to impairment that are past dueF1 United Kingdom Original text. Later amendments are not shown. 7.1Financial assets subject to impairment that are past due 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 6.1 Division 7 Division 7.1 →