# 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 170

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

The gross carrying amount or the nominal amount to be reported in template 12.2 shall be the gross carrying amount or the nominal value at the reporting date, regardless of whether that amount was higher or lower at the date of the transfer.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/11/division/11.3/division/170 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-11/division-11.3/division-170
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.