# 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

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

‘ Investments in subsidiaries, joint ventures and associates ’ shall include the investments in associates, joint ventures and subsidiaries which are not fully or proportionally consolidated under the regulatory scope of consolidation, except where they shall be classified as held for sale in accordance with IFRS 5, irrespective of how they are measured, including where the accounting standards allow for them to be included in the different accounting portfolios used for financial instruments. The carrying amount of investments accounted for using the equity method shall include related goodwill.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/1/division/1.1/division/4 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-1/division-1.1/division-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.