OpenLegislation

Division 13 F1

United Kingdom

Original text. Later amendments are not shown.

Liabilities that are not financial liabilities and that due to their nature could not be classified in specific balance sheet items shall be reported in ‘ Other liabilities ’ .

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).