OpenLegislation

Division 277 F1

United Kingdom

Original text. Later amendments are not shown.

In template 20.7, loans and advances not held for trading shall be reported with the classification by NACE Codes on a ‘ country-by-country ’ basis. NACE Codes shall be reported with the first level of disaggregation (by ‘ section ’ ). Loans and advances subject to impairment shall refer to the same portfolios as referred to in paragraph 93 of this Part.

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).