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Division 239vi F1

United Kingdom

Original text. Later amendments are not shown.

The reclassification of a non-performing exposure from one accounting portfolio to another shall be reported neither as inflow nor as outflow. As an exception, the reclassification of a non-performing exposure from any accounting portfolio to ‘ held for sale ’ shall be reported as outflow from the original accounting portfolio and inflow to ‘ held for sale ’ .

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).