# 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 271

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

Templates 20.4 to 20.7 contain information ‘ country-by-country ’ on the basis of the residence of the immediate counterparty as defined in paragraph 43of Part 1 of this Annex. The breakdown provided shall include exposures or liabilities with residents in each foreign country in which the institution has exposures. Exposures or liabilities with international organisations and multilateral development banks shall not be assigned to the country of residence of the institution but to the geographical area ‘ Other countries ’ .

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/19/division/19.2/division/271 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-19/division-19.2/division-271
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.