# 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 354

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

Information shall be provided on the stock of collateral as of the reference date, irrespective of the point in time it was obtained, and the inflows due to new collateral obtained by taking possession during the period between the beginning and the end of the reference period and that remains recognised in the balance sheet at the reference date. With regard to the ‘ debt balance reduction ’ , the ‘ total ’ shall reflect the debt balance reduction related to the collateral as of the reference date and the ‘ inflows due to new collateral obtained by taking possession ’ shall reflect the debt balance reduction related to the collateral that was obtained during the period.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/33/division/33.3/division/354 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-33/division-33.3/division-354
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.