# 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 300

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

‘ Hybrid contracts ’ shall, for liabilities, include the carrying amount of hybrid financial instruments classified, as a whole, in the accounting portfolio of financial liabilities designated at fair value through profit or loss It shall thus include non-separated hybrid instruments in their entirety.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/25/division/25.2/division/300 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-25/division-25.2/division-300
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.