# 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 75

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

The column ‘ of which: Instruments with low credit risk ’ shall include instruments that are determined to have low credit risk at the reporting date and for which the institution assumes that the credit risk has not increased significantly since initial recognition in accordance with IFRS 9.5.5.10.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/4/division/75 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-4/division-75
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.