# 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 100

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

Template 8.2 shall include the carrying amount of ‘ Deposits ’ and ‘ Debt securities issued ’ that shall be subordinated debt, as determined in Table of Part 2 of Annex II to the ECB BSI Regulation, classified by accounting portfolios. ‘ Subordinated debt ’ instruments provide a subsidiary claim on the issuing institution that can only be exercised after all claims with a higher status have been satisfied.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/8/division/100 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-8/division-100
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.