# 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 246

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

For the purpose of template 19, ‘ debt ’ shall include loans and advances (including also cash balances at central banks and other demand deposits), debt securities and revocable and irrevocable loan commitments given, including those loan commitments that are designated at fair value through profit and loss that are assets at the reporting date. ‘ Debt ’ shall exclude exposures held for trading.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/18/division/246 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-18/division-246
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.