# 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 332

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

In those cases where an exposure is partially derecognised and the remaining part is reclassified as performing, the outflow pertaining to the reclassification and the outflow pertaining to the derecognition shall be reported as separate outflows. For outflows due to collateral liquidations, sale of exposures, risk transfers and taking possession of collateral, the net cumulated recoveries obtained shall be reported. If, at the moment of collateral liquidations, sale of exposures, risk transfers and taking possession of collateral, a write-off was made, that amount shall be reported as a part of the related outflow type.

---
Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/32/division/32.1/division/332 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-32/division-32.1/division-332
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.