Division 7 FINANCIAL ASSETS SUBJECT TO IMPAIRMENT THAT ARE PAST DUE (7)F1 United Kingdom Original text. Later amendments are not shown. 94Division 94 95Division 95 96Division 96 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). ← Division 93 Division 7 Division 94 →