# 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 168

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

Only the gross carrying amount or the nominal amount of those financial assets or off-balance exposures which are in a different impairment stage at the reporting reference date than they were at the beginning of the financial year or their initial recognition shall be reported. For on-balance exposures for which the impairment reported in template 12.1 includes an off-balance sheet component (IFRS 9.5.5.20 and IFRS 7.B8E), the change in stage of the on-balance sheet and off-balance sheet component shall be considered.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/11/division/11.3/division/168 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-11/division-11.3/division-168
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.