# 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 159

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

The allocation of exposures to exposure classes or jurisdictions shall be made without considering credit mitigation techniques and in particular without considering substitution effects. However, the calculation of exposure values and risk weighted exposure amounts for each exposure class and each jurisdiction shall include the incidence of credit risk mitigation techniques, including substitution effects.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/II/part/2/division/7/division/7.1/division/159 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-7/division-7.1/division-159
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.