# 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 239x

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

The LTV ratio shall be calculated in accordance with the method for the calculation of the ‘ current loan-to-value ratio ’ (LTV-C) laid down in section 2, chapter 1, paragraph 1 of the ESRB Recommendation on closing real estate data gaps.

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