Division 291 F1
United Kingdom
‘ Accumulated impairment and accumulated negative changes in fair value due to credit risk on non-performing exposures ’ , as determined in paragraphs 69 to 71, in this Part shall be reported for non-performing exposures only. ‘ Provisions on non-performing off-balance sheet exposures ’ shall include provisions in accordance with paragraphs 11, 106 and 111 of this Part for exposures which are non-performing, as determined in accordance with paragraphs 213 to 239of this Part.