# 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 5

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

Definition of loss: ‘ Loss ’ means ‘ economic loss ’ as defined in Article 5(2) CRR, including losses stemming from leased property. The recovery flows stemming from other sources (e.g. bank guarantees, life insurance, etc.) shall not be recognised when calculating losses stemming from immovable property. Losses of one position shall not be netted with the profit of a successful recovery of another position.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/VII/division/n4/division/5 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-VII/division-n4/division-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.