# 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 225

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

Financial guarantees given shall be considered as non-performing exposures for their nominal amount where the financial guarantee is at risk of being called by the guaranteed party, including, in particular, where the underlying guaranteed exposure meets the criteria to be considered as non-performing, referred to in paragraph 213. Where the guaranteed party is past-due on the amount due under the financial guarantee contract, the reporting institution shall assess whether the resulting receivable meets the non-performing criteria.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/17/division/17.1/division/225 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-17/division-17.1/division-225
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.