Sainmhíniú collective allowances which include the cumulative amount of collective impairment determined on financial assets which are not impaired on individual basis Tagairt "based on: COMMISSION IMPLEMENTING REGULATION (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council CELEX:32014R0680/EN"