# 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 226

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

Exposures classified as non-performing in accordance with paragraph 213 shall be categorised as either non-performing on an individual basis ( ‘ transaction based ’ ) or as non-performing for the overall exposure to a given debtor ( ‘ debtor based ’ ). For the categorisation of non-performing exposures on an individual basis or to a given debtor, the following categorisation approaches shall be used for the different types of non-performing exposures:

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/17/division/17.1/division/226 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-17/division-17.1/division-226
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.