# 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 122

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

Under the relevant national GAAP based on BAD, all derivatives shall be reported in these templates irrespective of whether they are or are not recognised on the balance sheet under the relevant national GAAP.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/10/division/122 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-10/division-122
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.