# 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 106

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

Liabilities that shall be recognised as credit losses for the financial guarantees and commitments given referred to under points (a) and (c) of paragraph 105 of this Part of this Annex shall be reported as provisions regardless of the measurement criteria applied.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/9/division/106 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-9/division-106
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.