# 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 90

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

Gross carrying amount of loans and advances to non-financial corporations other than those included in the held for trading or trading assets portfolios shall be classified by sector of economic activities using NACE Codes on the basis of the principal activity of the counterparty.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/6/division/90 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-6/division-90
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.