# 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 323

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

‘ Unsecured loans and advances without guarantees ’ refers to exposures for which neither collateral was pledged nor financial guarantees were received; the unsecured part of a partially secured or partially guaranteed exposure shall not be included.

---
Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/31/division/323 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-31/division-323
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.