# 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 326

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

Information on collateral held and guarantees received on the loans and advances shall be reported in accordance with paragraph 239 of this Part. Consequently, the sum of the amounts reported for both collateral and guarantees shall be capped at the carrying amount of the related exposure. Immovable property pledged as collateral shall be reported separately in addition.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/31/division/326 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-31/division-326
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.