# 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 21

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

Regardless of their measurement method, investments in subsidiaries, joint ventures and associates that are not fully or proportionally consolidated under the regulatory scope of consolidation are reported in ‘ Investments in subsidiaries, joint ventures and associates ’ , except where they are classified as held for sale in accordance with IFRS 5.

---
Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/1/division/4/division/4.1/division/21 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-1/division-4/division-4.1/division-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.