# 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 32

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

‘ Loans and advances ’ are debt instruments held by the institutions that are not securities. That item includes loans as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation as well as advances that cannot be classified as ‘ loans ’ defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. ‘ Advances that are not loans ’ are further characterized in paragraph 85(g) of Part 2 of this Annex.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/1/division/5/division/5.1/division/32 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-1/division-5/division-5.1/division-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.