# 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 53

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

‘ Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss ’ shall also include the amounts written off – as defined in paragraph 72, 74 and 165(b) of this Part of this Annex- that exceed the amount of the loss allowance at the date of write-off and are therefore recognised as a loss directly in profit or loss, as well as recoveries of previously written-off amounts recorded directly to the statement of profit or loss.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/2/division/53 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-2/division-53
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.