# 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 2

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

Institutions that use national accounting standards compatible with IFRS ( ‘ compatible national GAAP ’ ) shall apply the common and IFRS instructions in this Annex, unless otherwise provided. This is without prejudice to the compliance of the compatible national GAAP requirements with the requirements of BAD. Institutions that use national GAAP requirements that are non-compatible with IFRS or that have not yet been made compatible with the requirements in IFRS 9 shall apply the common and BAD instructions in this Annex, unless provided otherwise.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/1/division/1/division/2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-1/division-1/division-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.