# 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 11

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

The templates shall be used by all reporting entities, irrespective of the accounting standards followed, although some items in the numerator are specific for entities applying IAS/IFRS-type valuation rules. Generally, the information in the denominator is linked to the final results reported in the correspondent templates for the calculation of the total risk exposure amount.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/II/part/2/division/1/division/1.1/division/11 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-1/division-1.1/division-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.