# 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 18

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

‘ Equity component of compound financial instruments ’ shall include the equity component of compound financial instruments (that is, financial instruments that contain both a liability and an equity component) issued by the institution, where segregated in accordance with the relevant accounting framework (including compound financial instruments with multiple embedded derivatives the values of which are interdependent).

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/1/division/1.3/division/18 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-1/division-1.3/division-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.