# 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 83

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

Loans and advances other than those held for trading or trading assets shall be broken down by type of product and by counterparty sector for the carrying amount and by type of products only for the gross carrying amount.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/5/division/83 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-5/division-83
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.