# 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 245

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

For the purpose of template 19, ‘ debtor ’ shall include all the legal entities in the debtor’s group which are within the accounting scope of consolidation and natural persons who control that group.

---
Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/18/division/245 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-18/division-245
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.