# 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 1: REFERENCES

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

(a) assets, liabilities, equity, income and expenses that are recognised by the institution;
(b) off-balance sheet exposures and activities in which the institution is involved;
(c) transactions performed by the institution;
(d) valuation rules, including methods for the estimation of allowances for credit risk, applied by the institution.
(a) ‘ CRR ’ : Regulation (EU) No 575/2013;
(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;
(c) ‘ECB BSI Regulation’ or ‘ECB/2013/33’: Regulation (EU) No 1071/2013 of the European Central Bank ;
(d) ‘NACE Regulation’: Regulation (EC) No 1893/2006 of the European Parliament and of the Council ;
(e) ‘ NACE codes ’ : codes in NACE Regulation;
(f) ‘BAD’: Council Directive 86/635/EEC ;
(g) ‘Accounting Directive’: Directive 2013/34/EU of the European Parliament and of the Council ;
(h) ‘ National GAAP ’ : national generally accepted accounting principles developed under BAD;
(i) ‘SME’: micro, small and medium-sized enterprises as defined in Commission Recommendation C(2003)1422 ;
(j) ‘ ISIN code ’ : the International Securities Identification Number assigned to securities, composed of 12 alphanumeric characters, which uniquely identifies a securities issue;
(k) ‘ LEI code ’ : the global Legal Entity Identifier assigned to entities, which uniquely identifies a party to a financial transaction;
(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;
(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) .

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/1/division/1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-1/division-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.