# 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 324

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

Loans and advances with an accumulated coverage ratio of more than 90 % shall be reported separately. For that purpose, the ‘ accumulated coverage ratio ’ shall be the ratio between the accumulated impairments, respectively the accumulated negative changes in fair value due to credit risk related to a loan or advance as numerator, and the gross carrying amount of that loan or advance as denominator.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/31/division/324 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-31/division-324
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.