# 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 28

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

If recognised under the relevant national GAAP based on BAD, accruals and deferrals of financial instruments including interest accrual, premiums and discounts or transaction costs shall be reported together with the instrument and not as other assets or other liabilities.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/1/division/5/division/28 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-1/division-5/division-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.