# 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 7

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

For the purpose of the reporting on leverage, ‘ of which ’ refers to an item that is a subset of a higher level exposure category whereas ‘ memo item ’ refers to a separate item that is not a subset of an exposure class. Reporting of both types of cells is mandatory unless otherwise specified.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/XI/part/1/division/1/division/1.2/division/7 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-1/division-1/division-1.2/division-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.