# 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 27

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

For the purposes of Annexes III and IV as well as this Annex, ‘ the carrying amount ’ means the amount to be reported in the balance sheet. The carrying amount of financial instruments shall include accrued interest. Under the relevant national GAAP based on BAD, the carrying amount of derivatives either shall be the carrying amount under national GAAP including accruals, premium values and provisions if applicable, or it shall be equal to zero where derivatives are not recognised on-balance sheet.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/1/division/5/division/27 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-1/division-5/division-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.