# 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 291

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

‘ Accumulated impairment and accumulated negative changes in fair value due to credit risk on non-performing exposures ’ , as determined in paragraphs 69 to 71, in this Part shall be reported for non-performing exposures only. ‘ Provisions on non-performing off-balance sheet exposures ’ shall include provisions in accordance with paragraphs 11, 106 and 111 of this Part for exposures which are non-performing, as determined in accordance with paragraphs 213 to 239of this Part.

---
Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/23/division/23.1/division/291 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-23/division-23.1/division-291
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.