# 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 325

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

Loans collateralised by immovable property as defined in paragraphs 86(a) and 87 of this Part as well as commercial real estate loans as defined in paragraph 239ix of this Part shall be reported broken down by loan/collateral ratio ( ‘ loan-to-value ’ (LTV) ratio) as defined in paragraph 239x of this Part.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/31/division/325 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-31/division-325
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.