OpenLegislation

Division 303i F1

United Kingdom

Original text. Later amendments are not shown.

Where the institution assumes the role of a lessee, it shall provide separate information on lease assets (right-of-use assets).

Annotations

Textual amendments

F1

Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 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).