# 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 128

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

The carrying amount of non-derivative financial assets or non-derivative financial liabilities that are recognised as hedging instrument in application of IFRS or the relevant national GAAP under BAD shall be reported separately in template 11.3.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/10/division/128 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-10/division-128
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.