# 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 104

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

Loan commitments, financial guarantees and other commitments given listed in Annex I to CRR may be instruments that are in the scope of IFRS 9 where they are measured at fair value through profit or loss, or where they are subject to the impairment requirements of IFRS 9, as well as instruments that are within the scope of IAS 37 or IFRS 4.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/9/division/104 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-9/division-104
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.