# 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 335

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

Template 24.2 shall contain a reconciliation of the opening and closing balances of the allowance accounts and the stock of accumulated negative changes in fair value due to credit risk pertaining to loans and advances that are or were classified as non-performing in accordance with paragraphs 213 to 239 or 260 of this Part.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/32/division/32.2/division/335 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-32/division-32.2/division-335
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.