# 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), Division 18: Information on performing and non-performing exposures

Extent: E+W+S+N.I.

References
Gross carrying amount
Accumulated impairment, accumulated changes in fair value due to credit risk and provisions
Collateral received and financial guarantees received
Performing
Non-performing
on performing exposures
on non-performing exposures
Not past due or Past due <= 30 days
Past due > 30 days <= 60 days
Past due > 60 days <= 90 days
Unlikely to pay that are not past-due or past-due < = 90 days
Past due > 90 days <= 180 days
Past due > 180 days <= 1 year
Past due > 1 year
Of which: defaulted
Of which: impaired
Unlikely to pay that are not past-due or past-due < = 90 days
Past due > 90 days <= 180 days
Past due > 180 days <= 1 year
Past due > 1 year
Collateral received on non-performing exposues
Financial guarantees received on non-performing exposures
010
020
030
040
050
060
070
080
090
100
110
120
130
140
150
160
170
180
190
200
210
Annex V. Part 2. 45, 109, 145-162
Annex V. Part 2. 145-162
Annex V. Part 2. 158
Annex V. Part 2. 158
Annex V. Part 2. 158
Annex V. Part 2. 145-162
Annex V. Part 2. 159
Annex V. Part 2. 159
Annex V. Part 2. 159
Annex V. Part 2. 159
CRR art 178; Annex V. Part 2.61
IAS 39. 58-70
Annex V. Part 2. 46
Annex V. Part 2. 161
Annex V. Part 2. 161
Annex V. Part 2. 159,161
Annex V. Part 2. 159,161
Annex V. Part 2. 159,161
Annex V. Part 2. 159,161
Annex V. Part 2. 162
Annex V. Part 2. 162
010
Debt securities
Annex V.Part 1.24, 26
020
Central banks
Annex V.Part 1.35(a)
030
General governments
Annex V.Part 1.35(b)
040
Credit institutions
Annex V.Part 1.35(c)
050
Other financial corporations
Annex V.Part 1.35(d)
060
Non-financial corporations
Annex V.Part 1.35(e)
070
Loans and advances
Annex V.Part 1.24, 27
080
Central banks
Annex V.Part 1.35(a)
090
General governments
Annex V.Part 1.35(b)
100
Credit institutions
Annex V.Part 1.35(c)
110
Other financial corporations
Annex V.Part 1.35(d)
120
Non-financial corporations
Annex V.Part 1.35(e)
130
Of which: Small and Medium-sized Enterprises
SME Art 1 2(a)
140
Of which: Loans collateralised by commercial immovable property
150
Households
Annex V.Part 1.35(f)
160
Of which: Loans collateralised by residential immovable property
170
Of which: Credit for consumption
180
DEBT INSTRUMENTS AT AMORTISED COST
Annex V. Part I. 13 (d)(e)
190
Debt securities
Annex V.Part 1.24, 26
200
Central banks
Annex V.Part 1.35(a)
210
General governments
Annex V.Part 1.35(b)
220
Credit institutions
Annex V.Part 1.35(c)
230
Other financial corporations
Annex V.Part 1.35(d)
240
Non-financial corporations
Annex V.Part 1.35(e)
250
Loans and advances
Annex V.Part 1.24, 27
260
Central banks
Annex V.Part 1.35(a)
270
General governments
Annex V.Part 1.35(b)
280
Credit institutions
Annex V.Part 1.35(c)
290
Other financial corporations
Annex V.Part 1.35(d)
300
Non-financial corporations
Annex V.Part 1.35(e)
310
Households
Annex V.Part 1.35(f)
320
DEBT INSTRUMENTS AT FAIR VALUE OTHER THAN HFT
Annex V. Part I. 13 (b)(c)
330
DEBT INSTRUMENTS OTHER THAN HFT
Annex V. Part I. 13 (b)(c)(d)(e)
340
Loan commitments given
IAS 39.2 (h), 4 (a) ( c), BC 15; CRR Annex I; Annex V.Part 2.56-57
350
Central banks
Annex V.Part 1.35(a)
360
General governments
Annex V.Part 1.35(b)
370
Credit institutions
Annex V.Part 1.35(c)
380
Other financial corporations
Annex V.Part 1.35(d)
390
Non-financial corporations
Annex V.Part 1.35(e)
400
Households
Annex V.Part 1.35(f)
410
Financial guarantees given
IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58
420
Central banks
Annex V.Part 1.35(a)
430
General governments
Annex V.Part 1.35(b)
440
Credit institutions
Annex V.Part 1.35(c)
450
Other financial corporations
Annex V.Part 1.35(d)
460
Non-financial corporations
Annex V.Part 1.35(e)
470
Households
Annex V.Part 1.35(f)
480
Other Commitments given
CRR Annex I; Annex V.Part 2.56, 59
490
Central banks
Annex V.Part 1.35(a)
500
General governments
Annex V.Part 1.35(b)
510
Credit institutions
Annex V.Part 1.35(c)
520
Other financial corporations
Annex V.Part 1.35(d)
530
Non-financial corporations
Annex V.Part 1.35(e)
540
Households
Annex V.Part 1.35(f)
550
OFF-BALANCE SHEET EXPOSURES
Annex V.Part 2.55

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Source: https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/18 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.