# 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 153

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

Template 12.0 contains a reconciliation of the opening and closing balances of the allowance account for financial assets measured under cost-based methods, as well as for financial assets under other measurement methods or measured at fair value through equity where the national GAAP under BAD require those assets to be subject to impairment. Value adjustments on assets measured at the lower of cost or market shall not be reported in template 12.0.

---
Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/11/division/11.1/division/153 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-11/division-11.1/division-153
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.