Division 32 F1
United Kingdom
‘ Loans and advances ’ are debt instruments held by the institutions that are not securities. That item includes loans as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation as well as advances that cannot be classified as ‘ loans ’ defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. ‘ Advances that are not loans ’ are further characterized in paragraph 85(g) of Part 2 of this Annex.