# 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 281

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

The fee and commission income and expenses shall be reported by type of activity. Under IFRS, this template shall include fee and commission income and expenses other than both of the following:

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/21/division/21.1/division/281 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-21/division-21.1/division-281
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.