# 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 41

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

‘ Other financial liabilities ’ shall also include dividends to be paid, amounts payable in respect of suspense and transit items, and amounts payable in respect of future settlements of transactions in securities or foreign exchange transactions where payables for transactions are recognised before the payment date.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/1/division/5/division/5.3/division/41 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-1/division-5/division-5.3/division-41
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.