{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IV/division-30/division-30.1",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IV/division-30/division-30.1.json",
  "legislation": "eur/2014/680",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-680",
  "path": "annex/IV/division/30/division/30.1",
  "kind": "division",
  "number": "30.1",
  "heading": "Interests in unconsolidated structured entities",
  "text": "References National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCarrying amount of financial assets recognised in the balance sheet\nOf which: liquidity support drawn\nFair value of liquidity support drawn\nCarrying amount of financial liabilities recognised in the balance sheet\nNominal amount of off-balance sheet exposures given by the reporting institution\nOf which: Nominal amount of loan commitments given\nLosses incurred by the reporting institution in the current period\nIFRS 12.29(a)\nIFRS 12.29(a); Annex V.Part 2.286\nIFRS 12.29(a)\nIFRS 12.B26(e)\nIFRS 12 B26(b); Annex V.Part 2.287\n010\n020\n030\n040\n050\n060\n080\n010\nTotal",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/680/annex/IV/division/30/division/30.1",
    "retrieved_at": "2026-11-01T14:47:31.206584+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}