# 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 2

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

All own funds and liabilities reported on an institution's balance sheet shall be reported here. The total amount of these two categories shall therefore reflect the size of the institutions' total assets.

---
Source: https://www.legislation.gov.uk/eur/2014/680/annex/XIII/division/5/division/1/division/1.1/division/2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-5/division-1/division-1.1/division-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.