# 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 4.2: Financial liabilities

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

(a) ‘ Financial liabilities held for trading ’ ;
(b) ‘ Financial liabilities designated at fair value through profit or loss ’ ;
(c) ‘ Financial liabilities measured at amortised cost ’ .
(a) ‘ Trading financial liabilities ’ ;
(b) ‘ Non-trading non-derivative financial liabilities measured at a cost-based method ’ .

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/1/division/4/division/4.2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-1/division-4/division-4.2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.