# Commission Implementing Regulation (EU) No 680/2014 of 16 April 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 (Text with EEA relevance), Division 9

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

Any amount that increases the own funds or the capital requirements shall be reported as a positive figure. On the contrary, any amount that reduces the total own funds or the capital requirements shall be reported as a negative figure. Where there is a negative sign (-) preceding the label of an item, no positive figure is expected to be reported for that item.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/II/part/1/division/1/division/1.3/division/9 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-1/division-1/division-1.3/division-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.