# 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 288

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

Institutions shall report amounts or transactions related to the balance sheet and the off-balance sheet exposures where the counterparty is a related party as referred to in IAS 24.

---
Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/23/division/288 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-23/division-288
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.