# 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 214

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

The categorisation as non-performing exposures shall apply notwithstanding the classification of an exposure as defaulted for regulatory purposes in accordance with Article 178 CRR or as impaired for accounting purposes in accordance with the applicable accounting framework.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/17/division/17.1/division/214 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-17/division-17.1/division-214
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.