# 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 16: ‘Exposures’ are defined in Article 389 of CRR.

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

(a) any asset or off-balance sheet items in the non-trading and trading book including items set out in Article 400 of CRR, but excluding items which fall under effect of points (a) to (d) of Article 390(6) of CRR.
(b) ‘indirect exposures’ are those exposures allocated to the guarantor or to the issuer of the collateral rather than to the immediate borrower in accordance with Article 403 of CRR. The definitions here may not differ in any possible respect from the definitions provided in the basic act. ]

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/IX/part/2/division/3/division/16 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-3/division-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.