# 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 19: Information forborne exposures

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

References
Gross carrying amount of exposures with forbearance measures
Accumulated impairment, accumulated changes in fair value due to credit risk and provisions
Collateral received and financial guarantees received
Performing exposures with forbearance measures
Non-performing exposures with forbearance measures
on perfoming exposures with forbearance measures
on non-performing exposures with forbearance measures
Instruments with modifications in their terms and conditions
Refinancing
of which: Performing forborne exposures under probation
Instruments with modifications in their terms and conditions
Refinancing
of which: Defaulted
of which: Impaired
of which: Forbearance of non-performing exposures
Instruments with modifications in their terms and conditions
Refinancing
Collateral received on exposures with forbearance measures
Financial guarantees received on exposures with forbearance measures
010
020
030
040
050
060
070
080
090
100
110
120
130
140
150
160
170
180
Annex V. Part 2. 45, 109, 163-182
Annex V. Part 2. 145-162
Annex V. Part 2. 164 (a), 177, 178, 182
Annex V. Part 2. 164 (b), 177, 178, 181, 182
Annex V. Part 2. 176(b),177, 180
Annex V. Part 2. 145-162
Annex V. Part 2. 164 (a), 179-180,182
Annex V. Part 2. 164 (b), 179-182
CRR art 178; Annex V. Part 2.61
IAS 39. 58-70
Annex V. Part 2. 172(a), 157
Annex V. Part 2. 46, 183
Annex V. Part 2. 145-183
Annex V. Part 2. 145-183
Annex V. Part 2. 164 (a), 179-180,182,183
Annex V. Part 2. 164 (b), 179-183
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

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Source: https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/19 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.