# 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 122

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

In case of a combined use of different approaches for the calculation of own funds requirements for operational risk in accordance with Article 314 CRR, losses and recoveries registered by an institution shall be reported in C 17.01 and C 17.02, irrespective of the approach applied to calculate own funds requirements.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/II/part/2/division/4/division/4.2/division/4.2.1/division/122 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-4/division-4.2/division-4.2.1/division-122
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.