{
  "url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-18",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-18.json",
  "legislation": "eur/2016/1702",
  "legislation_title": "Commission Implementing Regulation (EU) 2016/1702 of 18 August 2016 amending Implementing Regulation (EU) No 680/2014 as regards templates and instructions (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2016-1702",
  "path": "annex/III/division/18",
  "kind": "division",
  "number": "18",
  "heading": "Information on performing and non-performing exposures",
  "text": "References\nGross carrying amount\nAccumulated impairment, accumulated changes in fair value due to credit risk and provisions\nCollateral received and financial guarantees received\nPerforming\nNon-performing\non performing exposures\non non-performing exposures\nNot past due or Past due <= 30 days\nPast due > 30 days <= 60 days\nPast due > 60 days <= 90 days\nUnlikely to pay that are not past-due or past-due < = 90 days\nPast due > 90 days <= 180 days\nPast due > 180 days <= 1 year\nPast due > 1 year\nOf which: defaulted\nOf which: impaired\nUnlikely to pay that are not past-due or past-due < = 90 days\nPast due > 90 days <= 180 days\nPast due > 180 days <= 1 year\nPast due > 1 year\nCollateral received on non-performing exposues\nFinancial guarantees received on non-performing exposures\n010\n020\n030\n040\n050\n060\n070\n080\n090\n100\n110\n120\n130\n140\n150\n160\n170\n180\n190\n200\n210\nAnnex V. Part 2. 45, 109, 145-162\nAnnex V. Part 2. 145-162\nAnnex V. Part 2. 158\nAnnex V. Part 2. 158\nAnnex V. Part 2. 158\nAnnex V. Part 2. 145-162\nAnnex V. Part 2. 159\nAnnex V. Part 2. 159\nAnnex V. Part 2. 159\nAnnex V. Part 2. 159\nCRR art 178; Annex V. Part 2.61\nIAS 39. 58-70\nAnnex V. Part 2. 46\nAnnex V. Part 2. 161\nAnnex V. Part 2. 161\nAnnex V. Part 2. 159,161\nAnnex V. Part 2. 159,161\nAnnex V. Part 2. 159,161\nAnnex V. Part 2. 159,161\nAnnex V. Part 2. 162\nAnnex V. Part 2. 162\n010\nDebt securities\nAnnex V.Part 1.24, 26\n020\nCentral banks\nAnnex V.Part 1.35(a)\n030\nGeneral governments\nAnnex V.Part 1.35(b)\n040\nCredit institutions\nAnnex V.Part 1.35(c)\n050\nOther financial corporations\nAnnex V.Part 1.35(d)\n060\nNon-financial corporations\nAnnex V.Part 1.35(e)\n070\nLoans and advances\nAnnex V.Part 1.24, 27\n080\nCentral banks\nAnnex V.Part 1.35(a)\n090\nGeneral governments\nAnnex V.Part 1.35(b)\n100\nCredit institutions\nAnnex V.Part 1.35(c)\n110\nOther financial corporations\nAnnex V.Part 1.35(d)\n120\nNon-financial corporations\nAnnex V.Part 1.35(e)\n130\nOf which: Small and Medium-sized Enterprises\nSME Art 1 2(a)\n140\nOf which: Loans collateralised by commercial immovable property\n150\nHouseholds\nAnnex V.Part 1.35(f)\n160\nOf which: Loans collateralised by residential immovable property\n170\nOf which: Credit for consumption\n180\nDEBT INSTRUMENTS AT AMORTISED COST\nAnnex V. Part I. 13 (d)(e)\n190\nDebt securities\nAnnex V.Part 1.24, 26\n200\nCentral banks\nAnnex V.Part 1.35(a)\n210\nGeneral governments\nAnnex V.Part 1.35(b)\n220\nCredit institutions\nAnnex V.Part 1.35(c)\n230\nOther financial corporations\nAnnex V.Part 1.35(d)\n240\nNon-financial corporations\nAnnex V.Part 1.35(e)\n250\nLoans and advances\nAnnex V.Part 1.24, 27\n260\nCentral banks\nAnnex V.Part 1.35(a)\n270\nGeneral governments\nAnnex V.Part 1.35(b)\n280\nCredit institutions\nAnnex V.Part 1.35(c)\n290\nOther financial corporations\nAnnex V.Part 1.35(d)\n300\nNon-financial corporations\nAnnex V.Part 1.35(e)\n310\nHouseholds\nAnnex V.Part 1.35(f)\n320\nDEBT INSTRUMENTS AT FAIR VALUE OTHER THAN HFT\nAnnex V. Part I. 13 (b)(c)\n330\nDEBT INSTRUMENTS OTHER THAN HFT\nAnnex V. Part I. 13 (b)(c)(d)(e)\n340\nLoan commitments given\nIAS 39.2 (h), 4 (a) ( c), BC 15; CRR Annex I; Annex V.Part 2.56-57\n350\nCentral banks\nAnnex V.Part 1.35(a)\n360\nGeneral governments\nAnnex V.Part 1.35(b)\n370\nCredit institutions\nAnnex V.Part 1.35(c)\n380\nOther financial corporations\nAnnex V.Part 1.35(d)\n390\nNon-financial corporations\nAnnex V.Part 1.35(e)\n400\nHouseholds\nAnnex V.Part 1.35(f)\n410\nFinancial guarantees given\nIAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58\n420\nCentral banks\nAnnex V.Part 1.35(a)\n430\nGeneral governments\nAnnex V.Part 1.35(b)\n440\nCredit institutions\nAnnex V.Part 1.35(c)\n450\nOther financial corporations\nAnnex V.Part 1.35(d)\n460\nNon-financial corporations\nAnnex V.Part 1.35(e)\n470\nHouseholds\nAnnex V.Part 1.35(f)\n480\nOther Commitments given\nCRR Annex I; Annex V.Part 2.56, 59\n490\nCentral banks\nAnnex V.Part 1.35(a)\n500\nGeneral governments\nAnnex V.Part 1.35(b)\n510\nCredit institutions\nAnnex V.Part 1.35(c)\n520\nOther financial corporations\nAnnex V.Part 1.35(d)\n530\nNon-financial corporations\nAnnex V.Part 1.35(e)\n540\nHouseholds\nAnnex V.Part 1.35(f)\n550\nOFF-BALANCE SHEET EXPOSURES\nAnnex V.Part 2.55",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/18",
    "retrieved_at": "2026-11-01T14:45:32.881051+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."
}