# 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 135

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

The ‘ Notional amount ’ shall be reported by ‘ total ’ and by ‘ of which: sold ’ for the line items: ‘ OTC options ’ , ‘ Organised market options ’ , ‘ Credit ’ , ‘ Commodity ’ and ‘ Other ’ . The item ‘ of which sold ’ shall include the notional amounts (strike price) of the contracts in which the counterparties (option holders) of the institution (option writer) have the right to exercise the option, and for the items related to credit risk derivatives, the notional amounts of the contracts in which the institution (protection seller) has sold (gives) protection to its counterparties (protection buyers).

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/10/division/10.2/division/135 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-10/division-10.2/division-135
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.