OpenLegislation

Division 5 F1

United Kingdom

Original text. Later amendments are not shown.

Assets that are not financial assets and that due to their nature could not be classified in specific balance sheet items shall be reported in ‘ Other assets ’ . Other assets shall include, among others, gold, silver and other commodities, even where they are held with trading intent.

Annotations

Textual amendments

F1

Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 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).