# 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 191

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

For the purpose of template 16.1, short positions shall be considered within other financial liabilities. All instruments in the various portfolios shall be taken into account except those included in the items ‘ Derivatives – Hedge accounting ’ not used to hedge interest rate risk.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/15/division/15.1/division/191 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-15/division-15.1/division-191
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.