# 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 10

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

In the ‘ Data Point Model ’ ( ‘ DPM ’ ) for financial information reporting templates of Annexes III and IV, every data point (cell) has a ‘ base item ’ to which the ‘ credit/debit ’ attribute is allocated. That allocation ensures that all entities that report data points follow the ‘ sign convention ’ and allows to know the ‘ credit/debit ’ attribute that corresponds to each data point.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/1/division/2/division/10 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-1/division-2/division-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.