{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-1/division-1",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-1/division-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/V/part/1/division/1",
  "kind": "division",
  "number": "1",
  "heading": "REFERENCES",
  "text": "(a) assets, liabilities, equity, income and expenses that are recognised by the institution;\n(b) off-balance sheet exposures and activities in which the institution is involved;\n(c) transactions performed by the institution;\n(d) valuation rules, including methods for the estimation of allowances for credit risk, applied by the institution.\n(a) ‘ CRR ’ : Regulation (EU) No 575/2013;\n(b) ‘IAS’ or ‘IFRS’: ‘International Accounting Standards’, as defined in Article 2 of Regulation (EC) No 1606/2002 of the European Parliament and of the Council , which have been adopted by the Commission;\n(c) ‘ECB BSI Regulation’ or ‘ECB/2013/33’: Regulation (EU) No 1071/2013 of the European Central Bank ;\n(d) ‘NACE Regulation’: Regulation (EC) No 1893/2006 of the European Parliament and of the Council ;\n(e) ‘ NACE codes ’ : codes in NACE Regulation;\n(f) ‘BAD’: Council Directive 86/635/EEC ;\n(g) ‘Accounting Directive’: Directive 2013/34/EU of the European Parliament and of the Council ;\n(h) ‘ National GAAP ’ : national generally accepted accounting principles developed under BAD;\n(i) ‘SME’: micro, small and medium-sized enterprises as defined in Commission Recommendation C(2003)1422 ;\n(j) ‘ ISIN code ’ : the International Securities Identification Number assigned to securities, composed of 12 alphanumeric characters, which uniquely identifies a securities issue;\n(k) ‘ LEI code ’ : the global Legal Entity Identifier assigned to entities, which uniquely identifies a party to a financial transaction;\n(l) ‘ Impairment stages ’ : categories of impairment as defined in IFRS 9.5.5. ‘ Stage 1 ’ refers to impairment measured in accordance with IFRS 9.5.5.5. ‘ Stage 2 ’ refers to impairment measured in accordance with IFRS 9.5.5.3. ‘ Stage 3 ’ refers to impairment on credit-impaired assets as defined in Appendix A of IFRS 9;\n(m) ‘ESRB recommendation on closing real estate data gaps’ refers to the Recommendation of the European Systemic Risk Board of 31 October 2016 on closing real estate data gaps (ESRB/2016/14) .",
  "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)."
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards ( OJ L 243, 11.9.2002, p. 1 )."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Regulation (EU) No 1071/2013 of the European Central Bank of 24 September 2013 concerning the balance sheet of monetary financial institutions sector (ECB/2013/33) ( OJ L 297, 7.11.2013, p. 1 )."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains ( OJ L 393, 30.12.2006, p. 1 )."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions ( OJ L 372, 31.12.1986, p. 1 )."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC ( OJ L 182, 29.6.2013, p. 19 )."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (C(2003)1422) ( OJ L 124, 20.5.2003, p. 36 )."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "Recommendation of the European Systemic Risk Board of 31 October 2016 on closing real estate data gaps (ESRB/2016/14) ( OJ C 31, 31.1.2017, p. 1 )."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/680/annex/V/part/1/division/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."
}