# 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 82

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

Under national GAAP based on BAD, the amount of general allowances for banking risk to be reported in the applicable templates shall only be the part that affects the carrying amount of debt instruments (BAD Article 37.2).

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/4/division/82 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-4/division-82
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.