# 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 275

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

In template 20.4 for debt instruments, ‘ gross carrying amount ’ , as determined in accordance with paragraph 34 of Part 1 of this Annex, shall be reported. For derivatives and equity instruments, the amount to be reported shall be the carrying amount. In column ‘ Of which: Non-performing ’ debt instruments, as determined in accordance with paragraphs 213 to 239 or 260of this Part shall be reported. Debt forbearance shall comprise all ‘ debt ’ contracts for the purpose of template 19 to which forbearance measures, as defined in paragraphs 240 to 268of this Part, are extended.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/19/division/19.2/division/275 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-19/division-19.2/division-275
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.