# 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 33.2: Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) – Type of collateral obtained (25.2)

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

(a) immovable property that is under construction or development;
(b) with regard to commercial immovable property, collateral in the form of land related to commercial real estate corporations, excluding agricultural land. Separate information on land with and without a planning permission shall be reported in addition.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/33/division/33.2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-33/division-33.2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.