Division 24.2 Loans and advances: Flow of impairments and accumulated negative changes in fair value due to credit risk on non-performing exposuresF1 United Kingdom Original text. Later amendments are not shown. ANNEX IV Table 74: rows 1 - 15 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 24.1 Division 24.2 Division 24.3 →