# 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 175ii

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

‘ Accumulated negative changes ’ shall be the difference, at the level of the individual collateral item, between the value at initial recognition of the collateral and the carrying amount at the reporting reference date, where that difference is negative.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/12/division/12.2/division/175ii (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-12/division-12.2/division-175ii
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.