# 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 293

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

‘ Impairment or (-) reversal of impairment on non-performing exposures ’ shall include impairment losses as defined in paragraphs 51 to 53 of this Part for exposures which are non-performing in accordance with paragraphs 213 to 239 of this Part. ‘ Provisions or (-) reversal of provisions on non-performing exposures ’ shall include provisions as defined in paragraph 50 of this Part for off-balance sheet exposures which are non-performing as referred in paragraphs 213 to 239 of this Part.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/23/division/23.2/division/293 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-23/division-23.2/division-293
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.