# 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 331

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

Outflows from the category of non-performing exposures shall be reported in accordance with paragraphs 239iii to 239vi of this Part, and be broken down by type (reason) of the outflow. In this context, ‘ outflow due to write-offs ’ shall reflect the amount of write-offs made during the period that cannot be linked to any of the other specified outflow types and shall include also write-offs related to the total extinguishment of all the reporting institution’s rights by expiry of the statue-of-limitations period, forgiveness or other causes occurred during the period.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/32/division/32.1/division/331 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-32/division-32.1/division-331
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.