- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (07/12/2009)
- Gwreiddiol (Fel y’i mabwysiadwyd gan yr UE)
Directive 2006/48/EC of the European Parliament and of the Council of 14 June 2006 relating to the taking up and pursuit of the business of credit institutions (recast) (Text with EEA relevance) (repealed)
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Version Superseded: 01/01/2014
EU Directives are being published on this site to aid cross referencing from UK legislation. After IP completion day (31 December 2020 11pm) no further amendments will be applied to this version.
the definitions for accounting purposes of ‘past due’ and ‘impaired’;
a description of the approaches and methods adopted for determining value adjustments and provisions;
the total amount of exposures after accounting offsets and without taking into account the effects of credit risk mitigation, and the average amount of the exposures over the period broken down by different types of exposure classes;
the geographic distribution of the exposures, broken down in significant areas by material exposure classes, and further detailed if appropriate;
the distribution of the exposures by industry or counterparty type, broken down by exposure classes, and further detailed if appropriate;
the residual maturity breakdown of all the exposures, broken down by exposure classes, and further detailed if appropriate;
by significant industry or counterparty type, the amount of:
impaired exposures and past due exposures, provided separately;
value adjustments and provisions; and
charges for value adjustments and provisions during the period;
the amount of the impaired exposures and past due exposures, provided separately, broken down by significant geographical areas including, if practical, the amounts of value adjustments and provisions related to each geographical area;
the reconciliation of changes in the value adjustments and provisions for impaired exposures, shown separately. The information shall comprise:
a description of the type of value adjustments and provisions;
the opening balances;
the amounts taken against the provisions during the period;
the amounts set aside or reversed for estimated probable losses on exposures during the period, any other adjustments including those determined by exchange rate differences, business combinations, acquisitions and disposals of subsidiaries, and transfers between provisions; and
the closing balances.
Value adjustments and recoveries recorded directly to the income statement shall be disclosed separately.
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