# 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 15

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

Assets and off balance sheet items shall be used without risk weights or degrees of risk in accordance to Article 389 of CRR. Specifically, credit conversion factors shall not be applied to off balance sheet items.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/IX/part/2/division/3/division/15 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-3/division-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.