{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-2/division-3/division-3.2/division-3.2.1",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-2/division-3/division-3.2/division-3.2.1.json",
  "legislation": "eur/2014/680",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-680",
  "path": "annex/XVII/division/2/division/3/division/3.2/division/3.2.1",
  "kind": "division",
  "number": "3.2.1",
  "heading": "Instructions concerning specific rows",
  "text": "Rows\nLegal references and instructions\n010\nEncumbered assets\nFor the purpose of this template, encumbered assets include all of the following:\n(a) the assets of the reporting institution (see instruction for row 010 of the AE-ASS template), which are reported at their carrying amount;\n(b) own debt securities issued other than covered bonds or securitisations (see instruction for row 240 of the AE-COL template), which are reported at fair value.\nThese amounts are distributed among the set of residual maturity buckets specified in the columns according to the residual maturity of the source of its encumbrance (matching liability, contingent liability or securities lending transaction).\n020\nCollateral received re-used (receiving leg)\nSee instructions for row 130 of the AE-COL template and column 040 of the AE-SOU template.\nThe amounts are reported at fair value and distributed among the set of residual maturity buckets specified in the columns according to the residual maturity of the transaction that generated for the entity the reception of the collateral that is being re-used (receiving leg).\n030\nCollateral received re-used (re-using leg)\nSee instructions for row 130 of the AE-COL template and column 040 of the AE-SOU template.\nThe amounts are reported at fair value and distributed among the set of residual maturity buckets specified in the columns according to the residual maturity of the source of its encumbrance (re-using leg): matching liability, contingent liability or securities lending transaction.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Regulation (EU) 2015/1278 of 9 July 2015 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions as regards instructions, templates and definitions (Text with EEA relevance)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/680/annex/XVII/division/2/division/3/division/3.2/division/3.2.1",
    "retrieved_at": "2026-11-01T14:47:31.206584+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}