# 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 209

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

‘ Accounting scope of consolidation ’ shall include the carrying amount of assets, liabilities and equity as well as the nominal amounts of the off-balance sheet exposures prepared using the accounting scope of consolidation, that is, including in the consolidation subsidiaries that are insurance undertakings and non-financial corporations. Institutions shall account for the subsidiaries, joint ventures and associates using the same method as in their financial statements.

---
Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/16/division/209 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-16/division-209
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.