# 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 13

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

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 ’ .

---
Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/1/division/1.2/division/13 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-1/division-1.2/division-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.