# 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 10

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

For funding that has rolled-over during the reporting period that is still outstanding at the end of the reporting period the average of spreads applying at that time (i.e. end of reporting period) shall be reported. For the purposes of C69.00, funding that rolled-over and is still there at the end of the reporting period shall be considered to represent new funding.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/XIX/division/1/division/1.4/division/10 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-XIX/division-1/division-1.4/division-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.