# 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 17.2: Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given

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

References National GAAP based on BAD
References National GAAP compatible IFRS
Accounting scope of consolidation [Nominal amount]
Annex V.Part 2.118, 209
010
010
Loan commitments given
CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113
CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
020
Financial guarantees given
CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114
IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116
030
Other Commitments given
CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115
CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116
040
OFF-BALANCE SHEET EXPOSURES

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/IV/division/17/division/17.2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-IV/division-17/division-17.2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.