# 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 278

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

For the purposes of the calculation of the threshold in Article 9(e) of this Regulation, tangible assets that have been leased by the institution (lessor) to third parties in agreements that qualify as operating leases under the relevant accounting framework shall be divided by the total of tangible assets.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/20/division/278 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-20/division-278
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.