# 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 164

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

The reporting of the changes in the expected losses related to modified assets (IFRS 9.5.4.3 and Appendix A) shall depend on the feature of the modification in accordance with the following:

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/11/division/11.2/division/164 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-11/division-11.2/division-164
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.