{
  "url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-20/division-20.4",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-20/division-20.4.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/20/division/20.4",
  "kind": "division",
  "number": "20.4",
  "heading": "Geographical breakdown of assets by residence of the counterparty",
  "text": "z-axis\nCountry of residence of the counterparty\nReferences\nGross carrying amount\nOf which: debt forbearance\nOf which: non-performing\nAccumulated impairment or Accumulated changes in fair value due to credit risk\nAnnex V.Part 2.109\nAnnex V.Part 2.163-183\nAnnex V.Part 2. 145-162\nAnnex V.Part 2.46\n010\n022\n025\n030\n010\nDerivatives\nIAS 39.9\n020\nOf which: credit institutions\nAnnex V.Part 1.35(c)\n030\nOf which: other financial corporations\nAnnex V.Part 1.35(d)\n040\nEquity instruments\nIAS 32.11\n050\nOf which: credit institutions\nAnnex V.Part 1.35(c)\n060\nOf which: other financial corporations\nAnnex V.Part 1.35(d)\n070\nOf which: non-financial corporations\nAnnex V.Part 1.35(e)\n080\nDebt securities\nAnnex V.Part 1.24, 26\n090\nCentral banks\nAnnex V.Part 1.35(a)\n100\nGeneral governments\nAnnex V.Part 1.35(b)\n110\nCredit institutions\nAnnex V.Part 1.35(c)\n120\nOther financial corporations\nAnnex V.Part 1.35(d)\n130\nNon-financial corporations\nAnnex V.Part 1.35(e)\n140\nLoans and advances\nAnnex V.Part 1.24, 27\n150\nCentral banks\nAnnex V.Part 1.35(a)\n160\nGeneral governments\nAnnex V.Part 1.35(b)\n170\nCredit institutions\nAnnex V.Part 1.35(c)\n180\nOther financial corporations\nAnnex V.Part 1.35(d)\n190\nNon-financial corporations\nAnnex V.Part 1.35(e)\n200\nOf which: Small and Medium-sized Enterprises\nSME Art 1 2(a)\n210\nOf which: Loans collateralized by commercial immovable property\n220\nHouseholds\nAnnex V.Part 1.35(f)\n230\nOf which: Loans collateralized by residential immovable property\n240\nOf which: Credit for consumption",
  "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/20/division/20.4",
    "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."
}