# 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 350

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

Template 25.2 shall include a breakdown of the collateral obtained by taking possession as defined in paragraphs 341 of this Part, by type of collateral obtained. The template reflects collateral recognised in the balance sheet at the reference date, irrespective of the point in time when it was obtained. In addition, the template provides information on the related ‘ debt balance reduction ’ and ‘ value at initial recognition ’ as defined in paragraphs 343 and 344 of this Part and on the number of collateral obtained by taking possession and recognised in the balance sheet at the reference date.

---
Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/33/division/33.2/division/350 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-33/division-33.2/division-350
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.