{
  "url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-20/division-20.5",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-20/division-20.5.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/20.5",
  "kind": "division",
  "number": "20.5",
  "heading": "Geographical breakdown of off-balance sheet exposures by residence of the counterparty",
  "text": "z-axis\nCountry of residence of the counterparty\nReferences\nNominal amount\nOf which: debt forbearance\nOf which: non-performing\nProvisions for commitments and guarantees given\nAnnex V.Part 2.62\nAnnex V.Part 2.163-183\nAnnex V.Part 2. 145-162\nAnnex V.Part 2.61\n010\n022\n025\n030\n010\nLoan commitments given\nIAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57\n020\nFinancial guarantees given\nIAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58\n030\nOther Commitments given\nCRR Annex I; Annex V.Part 2.56, 59",
  "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/20.5",
    "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."
}