# 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 156

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

Template 12.1 contains a reconciliation of the opening and closing balances of the allowance account for financial assets measured at amortised cost and at fair value through other comprehensive income broken down by impairment stages, by instrument and by counterparty.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/11/division/11.2/division/156 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-11/division-11.2/division-156
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.