# 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 177

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

Institutions shall report the value of financial instruments measured at fair value according to the hierarchy provided by IFRS 13.72. Where national GAAP under BAD require the allocation of assets measured at fair value between different levels of fair value, institutions under national GAAP shall also report this template.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/13/division/177 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-13/division-177
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.