# 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 174

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

For loans and advances that have simultaneously several types of collateral or guarantee, the amount of the ‘ Maximum collateral/guarantee that can be considered ’ shall be allocated according to its quality, starting from the one with the best quality. For loans collateralised by immovable property, immovable property collateral shall always be reported first, irrespective of its quality compared to other collateral. Where the ‘ Maximum collateral/guarantee that can be considered ’ exceeds the value of immovable property collateral, its remaining value shall be allocated to other collateral types and guarantees according to its quality, starting from the one with best quality.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/12/division/12.1/division/174 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-12/division-12.1/division-174
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.