OpenLegislation

Division 11 Institutions are required to report the cells referred to in paragraph 14 in the next reporting period, if any of the following conditions is met:F1

United Kingdom

Original text. Later amendments are not shown.

  • the derivatives share referred to in paragraph 7 is more than 1,5 % on two consecutive reporting reference dates;

  • the derivatives share referred to in paragraph 7 exceeds 2,0 %.

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Textual amendments

F1

Substituted by Commission Implementing Regulation (EU) 2018/1627 of 9 October 2018 amending Implementing Regulation (EU) No 680/2014 as regards prudent valuation for supervisory reporting (Text with EEA relevance).