# 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 76

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

Trade receivables within the meaning of IAS 1.54(h), contract assets and lease receivables for which the simplified approach of IFRS 9.5.5.15 for the estimation of loss allowances has been applied, shall be reported within loans and advances in template 4.4.1. The corresponding loss allowance for those assets shall be reported in either ‘ Accumulated impairment on assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) ’ or ‘ Accumulated impairment on credit-impaired assets (Stage 3) ’ , depending on whether trade receivables, contract assets or lease receivables under the simplified approach are considered as credit-impaired assets.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/4/division/76 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-4/division-76
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.