# 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 304

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

This template shall include reconciliation between the carrying amount of the item ‘ Provisions ’ at the beginning and end of the period by the nature of the movements, except provisions measured under IFRS 9 that shall instead be reported in template 12.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/27/division/304 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-27/division-304
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.