# 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 181

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

The associated liabilities shall be reported according to the portfolio in which the related transferred financial assets were included in the assets side and not according to the portfolio in which they were included in the liability side.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/14/division/181 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-14/division-181
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.