# 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 151

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

Where a group of financial assets or financial liabilities, including a group of financial assets or financial liabilities that constitute a net position, is eligible as a hedged item, financial assets and financial liabilities constituting that group shall be reported at their carrying amount on a gross basis, before netting between instruments within the group, in ‘ Assets or liabilities included in hedge of a net position (before netting) ’ .

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/10/division/10.7/division/151 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-10/division-10.7/division-151
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.