# 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 81

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

Data regarding ‘ original exposure pre-conversion factors ’ shall be reported referring to the country of residence of the immediate obligor. Data regarding ‘ exposure value ’ and ‘ Risk weighted exposure amounts ’ shall be reported as of the country of residence of the ultimate obligor.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/II/part/2/division/3/division/3.4/division/81 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.4/division-81
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.