# 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 32

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

Institutions shall report the following items, which include income and expense in relation to related parties not fully or proportionally consolidated under the regulatory scope of consolidation, broken down by accounting portfolios:

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/2/division/32 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-2/division-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.