# 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 31: Additional information is collected here for the purpose of categorising the institution activities and the regulatory options chosen by the institution.

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

Row and column
Instructions
{010;010}
Institution’s company structure
The institution shall classify its company structure in accordance with the categories given below:
Joint stock company;
Mutual/cooperative;
Other non-joint stock company.
{020;010}
Derivatives treatment
The institution shall specify the regulatory derivatives treatment in accordance with the categories given below:
Original exposure method;
Mark-to-market method.
{040;010}
Institution type
The institution shall classify its institution type in accordance with the categories given below:
Universal banking (retail/commercial and investment banking);
Retail/commercial banking;
Investment banking;
Specialised lender
Other business model.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/XI/part/2/division/9/division/31 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-9/division-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.