{
  "url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-19",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-19.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/19",
  "kind": "division",
  "number": "19",
  "heading": "Information forborne exposures",
  "text": "References\nGross carrying amount of exposures with forbearance measures\nAccumulated impairment, accumulated changes in fair value due to credit risk and provisions\nCollateral received and financial guarantees received\nPerforming exposures with forbearance measures\nNon-performing exposures with forbearance measures\non perfoming exposures with forbearance measures\non non-performing exposures with forbearance measures\nInstruments with modifications in their terms and conditions\nRefinancing\nof which: Performing forborne exposures under probation\nInstruments with modifications in their terms and conditions\nRefinancing\nof which: Defaulted\nof which: Impaired\nof which: Forbearance of non-performing exposures\nInstruments with modifications in their terms and conditions\nRefinancing\nCollateral received on exposures with forbearance measures\nFinancial guarantees received on exposures with forbearance measures\n010\n020\n030\n040\n050\n060\n070\n080\n090\n100\n110\n120\n130\n140\n150\n160\n170\n180\nAnnex V. Part 2. 45, 109, 163-182\nAnnex V. Part 2. 145-162\nAnnex V. Part 2. 164 (a), 177, 178, 182\nAnnex V. Part 2. 164 (b), 177, 178, 181, 182\nAnnex V. Part 2. 176(b),177, 180\nAnnex V. Part 2. 145-162\nAnnex V. Part 2. 164 (a), 179-180,182\nAnnex V. Part 2. 164 (b), 179-182\nCRR art 178; Annex V. Part 2.61\nIAS 39. 58-70\nAnnex V. Part 2. 172(a), 157\nAnnex V. Part 2. 46, 183\nAnnex V. Part 2. 145-183\nAnnex V. Part 2. 145-183\nAnnex V. Part 2. 164 (a), 179-180,182,183\nAnnex V. Part 2. 164 (b), 179-183\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",
  "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/19",
    "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."
}