# 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 273

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

Assets held for trading under IFRS and trading assets under GAAP shall be identified separately. Financial assets subject to impairment shall have the same meaning as in paragraph 93 of this Part. Assets measured under LOCOM that have credit risk induced value adjustments shall be considered as impaired.

---
Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/19/division/19.2/division/273 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-19/division-19.2/division-273
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.