# 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 48i

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

‘ Cash contributions to resolution funds and deposit guarantee schemes ’ shall include the amounts of contributions to resolution funds and deposit guarantee schemes where they are paid in the form of cash. Where the contribution is made in the form of a payment commitment, this payment commitment shall be included in ‘ provisions or (-) reversal of provisions ’ , if the payment commitment gives rise to a liability in accordance with the applicable accounting standard.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/2/division/48i (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-2/division-48i
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.