# 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 176

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

Collateral obtained by taking possession that remains recognised in the balance sheet at the reference date, irrespective of the point in time when it was obtained, shall be reported in template 13.3.1. Both collateral obtained by taking possession classified as ‘ Property, plant and equipment ’ and other collateral obtained by taking possession shall be included. Collateral obtained by taking possession shall include assets that were not pledged by the debtor as collateral, but were obtained in exchange for the cancellation of debt, whether on a voluntary basis or as part of legal proceedings.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/12/division/12.3/division/176 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-12/division-12.3/division-176
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.