# 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 94

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

The carrying amount of debt instruments that are included in the accounting portfolios subject to impairment shall be reported in template 7.1 only where they are past due. Past-due instruments shall be allocated to the corresponding past-due buckets on the basis of their individual situation.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/7/division/94 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-7/division-94
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.