# 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 13

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

For the purposes of Annexes III and IV as well as this Annex, ‘ accounting portfolios ’ means financial instruments aggregated by valuation rules. Those aggregations shall not include investments in subsidiaries, joint ventures and associates, balances receivable on demand classified as ‘ Cash, cash balances at central banks and other demand deposits ’ , nor financial instruments classified as ‘ Held for sale ’ presented in the items ‘ Non-current assets and disposal groups classified as held for sale ’ and ‘ Liabilities included in disposal groups classified as held for sale ’ .

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/1/division/4/division/13 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-1/division-4/division-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.