# 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 9

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

F/X effect: The reporting currency shall be used with the exchange rate at the reporting date. Moreover, the estimates of the economic losses should consider the F/X effect if the exposure or collateral is denominated in different currency.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/VII/division/n4/division/9 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-VII/division-n4/division-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.