# 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 298

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

Information on the fair value of financial instruments measured at amortised cost, using the hierarchy in IFRS 13.72, 76, 81, and 86, shall be reported in this template. Where national GAAP under BAD also requires the allocation of assets measured at fair value between different levels of fair value, institutions under national GAAP shall also report this template.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/25/division/25.1/division/298 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-25/division-25.1/division-298
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.