# 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 20: Any amount that increases the own funds or the leverage ratio exposure shall be reported as a positive figure. On the contrary, any amount that reduces the total own funds or the leverage ratio exposure shall be reported as a negative figure. Where there is a negative sign (-) preceding the label of an item no positive figure is expected to be reported for that item.

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

ANNEX XI Table 1: rows 1 - 38

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/XI/part/2/division/4/division/20 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-4/division-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.