# 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 276

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

In template 20.5, ‘ Provisions for commitments and guarantees given ’ shall include provisions measured under IAS 37, the credit losses of financial guarantees treated as insurance contracts under IFRS 4, and the provisions on loan commitments and financial guarantees under the impairment requirements of IFRS 9 and provisions for commitments and guarantees under national GAAP based on BAD in accordance with paragraph 11 of this Part.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/19/division/19.2/division/276 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-19/division-19.2/division-276
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.