# 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 112

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

Institutions under national GAAP based on BAD shall report in template 9.1 the nominal amount of commitments and financial guarantees referred to in paragraphs 102 and 103, as well as the amount of provisions required to be held against those off-balance sheet exposures.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/9/division/112 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-9/division-112
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.