# 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 8: BREAKDOWN OF FINANCIAL LIABILITIES (8)

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

(a) ‘ Certificates of deposits ’ shall be securities that enable the holders to withdraw funds from an account;
(b) ‘ Asset backed securities ’ shall be securities derived from securitisation transactions as defined in point (61) of Article 4(1) CRR;
(c) ‘ Covered Bonds ’ as referred to in Article 129(1) CRR;
(d) ‘ Hybrid contracts ’ shall comprise contracts with embedded derivatives;
(e) ‘ Other debt securities issued ’ shall be debt securities that are not included in the products referred to in points (a) to (d) and shall distinguish between convertible compound financial instruments and non-convertible instruments.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/8 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.