OpenLegislation

Division 11 MOVEMENTS IN ALLOWANCES AND PROVISIONS FOR CREDIT LOSSES (12)F1

United Kingdom

Original text. Later amendments are not shown.

  1. 11.1Movements in allowances for credit losses and impairment of equity instruments under national GAAP based on BAD (12.0)
  2. 11.2Movements in allowances and provisions for credit losses under IFRS (12.1)
  3. 11.3Transfers between impairment stages (gross basis presentation) (12.2)

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).