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Division 12 Movements in allowances and provisions for credit lossesF1

United Kingdom

Original text. Later amendments are not shown.

  1. 12.0Movements in allowances for credit losses and impairment of equity instruments under national GAAP
  2. 12.1Movements in allowances and provisions for credit losses
  3. 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).