# 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 24

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

There might be cases where the transitional deductions of CET1, AT1 or T2 capital exceed the CET1, AT1 or T2 capital of an institution. That effect – if it results from transitional provisions – shall be shown in the CA1 template using the respective cells. As a consequence, the adjustments in the columns of the CA5 template shall not include any spill-over effects in the case of insufficient capital available.

---
Source: https://www.legislation.gov.uk/eur/2014/680/annex/II/part/2/division/1/division/1.6/division/1.6.2/division/24 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-1/division-1.6/division-1.6.2/division-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.