# 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 239viii

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

Template 18.2 shall present information on commercial real estate loans to non-financial corporations and on loans collateralised by commercial or residential immovable property to non-financial corporations and households respectively, broken down by loan to value ratio (LTV ratio). Loans and advances classified as held for trading, trading financial assets and debt instruments held for sale shall be excluded.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/17/division/17.3/division/239viii (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-17/division-17.3/division-239viii
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.