# 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 6.2.1: General remarks

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

(a) are required to use the core approach because they exceed the threshold referred to in Article 4(1) of Delegated Regulation (EU) 2016/101, either on an individual basis or on a consolidated basis as set out in Article 4(3) of that Regulation; or
(b) have chosen to apply the core approach despite not exceeding the threshold.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/II/part/2/division/6/division/6.2/division/6.2.1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-6/division-6.2/division-6.2.1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.