# Regulation (EU) No 1071/2013 of the European Central Bank of 24 September 2013 concerning the balance sheet of the monetary financial institutions sector (recast) (ECB/2013/33), Division 5.1

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

MFIs applying the IAS 39, the IFRS 9 or similar rules report the end-of-month amounts outstanding of loans disposed of by means of a securitisation that have not been subject to derecognition in accordance with Part 5 of Table 5.

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Source: https://www.legislation.gov.uk/eur/2013/1071/annex/I/part/5/division/5/division/5.1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2013-1071/annex-I/part-5/division-5/division-5.1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.