# 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 110

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

Where loan commitments, financial guarantees and other commitments are measured at fair value in accordance with IFRS 9, institutions shall report in template 9.1.1 the nominal amount and accumulated negative changes in fair value due to credit risk of those financial guarantees and commitments in dedicated columns. ‘ Accumulated negative changes in fair value due to credit risk ’ shall be reported applying the criteria of paragraph 69of this Part.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/9/division/110 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-9/division-110
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.