# 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 17

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

Under the relevant national GAAP based on BAD, ‘ Unpaid capital which has been called up ’ shall include the carrying amount of capital issued by the institution that has been called-up to the subscribers but not paid at the reference date. If capital increase, not yet paid, is recorded as an increase of share capital, unpaid capital which has been called up shall be reported in ‘ Unpaid capital which has been called up ’ in template 1.3 as well as in ‘ other assets ’ in template 1.1. Under the relevant national GAAP based on BAD, where capital increase can be recorded only following the receipt of the payment from shareholders, unpaid capital shall not be reported in template 1.3.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/1/division/1.3/division/17 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-1/division-1.3/division-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.