{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-VII/division-5",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-VII/division-5.json",
  "legislation": "eur/2014/680",
  "legislation_title": "Commission Implementing Regulation (EU) No 680/2014 of 16 April 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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-680",
  "path": "annex/VII/division/5",
  "kind": "division",
  "number": "5",
  "heading": "Instructions concerning specific positions",
  "text": "Columns\n010\nSum of losses stemming from lending up to the reference percentages\nArticle 101(1) points a) and point (d) of CRR respectively,\nMarket value and mortgage lending value according to Article 4(74) and (76) of CRR\nThis column collects all losses stemming from lending collateralised by residential property or by commercial immovable property up to the part of exposure treated as fully and completely secured according to Article 124 paragraph 1 of CRR.\n020\nOf which: immovable property valued with mortgage lending value\nReporting of those losses, where the value of the collateral has been calculated as mortgage lending value.\n030\nSum of overall losses\nArticle 101(1) point (b) and point (e) CRR respectively\nMarket value and mortgage lending value according to Article 4(74) and (76) of CRR\nThis column collects all losses stemming from lending collateralised by residential property or by commercial immovable property up to the part of exposure treated as fully secured according to Article 124 paragraph 1 of CRR.\n040\nOf which: immovable property valued with mortgage lending value\nReporting of those losses, where the value of the collateral has been calculated as mortgage lending value\n050\nSum of the exposures\nArticle 101(1) point (c) and point (f) CRR respectively\nThe value to be reported is only that part of the exposure value which is treated as fully secured by immovable property, i.e. the part that is treated as unsecured is not relevant for the loss reporting.\nIn the event of default, the exposure value reported equals the exposure value directly before default.\nRows\n010\nResidential property\n020\nCommercial immovable property",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Regulation (EU) 2017/2114 of 9 November 2017 amending Implementing Regulation (EU) No 680/2014 as regards templates and instructions (Text with EEA relevance)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/680/annex/VII/division/5",
    "retrieved_at": "2026-11-01T14:47:31.206584+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}