# 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 207

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

Under national GAAP based on BAD, the breakdown by type of hedges as provided for in this template shall be reported to the extent the breakdown is compatible with the applicable accounting requirements.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/15/division/15.7/division/207 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-15/division-15.7/division-207
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.