# 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 161

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

The scope of the GOV template covers on, off-balance sheet and derivatives direct exposures to ‘ General governments ’ in the banking and trading book. In addition, a memorandum item on indirect exposures in the form of credit derivatives sold on general government exposures is also requested.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/II/part/2/division/7/division/7.2/division/161 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-7/division-7.2/division-161
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.