{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-2/division-4/division-4.2/division-4.2.2",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-2/division-4/division-4.2/division-4.2.2.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/4/division/4.2/division/4.2.2",
  "kind": "division",
  "number": "4.2.2",
  "heading": "Instructions concerning specific columns",
  "text": "Columns\nLegal references and instructions\n010\nMatching liabilities, contingent liabilities or securities lent\nSame instructions and data as for column 010 of the AE-SOU template.\nAmount of the matching financial liabilities, contingent liabilities (loan commitments received and financial guarantees received) and of the securities lent with non–cash collateral, insofar as these transactions entail asset encumbrance for that institution.\nAs referred for each row in the template, financial liabilities are reported at their carrying amount, contingent liabilities at their nominal and securities lent with non-cash collateral at their fair value.\n020\nA.\nAdditional amount of encumbered assets\nAdditional amount of assets that would become encumbered due to a legal, regulatory or contractual provision that could be triggered in the event of occurrence of scenario A.\nFollowing the instructions laid down in Part A of this Annex, these amounts are reported at their carrying amount if the amount is related to assets of the reporting institution or at their fair value if related to collateral received. Amounts exceeding the non-encumbered assets and collateral of the institution are reported at fair value.\n030\nB.\nAdditional amount of encumbered assets. Significant currency 1\nAdditional amount of assets that would become encumbered due to a legal, regulatory or contractual provision that could be triggered in the event of a depreciation of significant currency number 1 in scenario B.\nSee rules for amount types in row 020.\n040\nB.\nAdditional amount of encumbered assets. Significant currency 2\nAdditional amount of assets that would become encumbered due to a legal, regulatory or contractual provision that could be triggered in the event of a depreciation of significant currency number 2 in scenario B.\nSee rules for amount types in row 020.",
  "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/4/division/4.2/division/4.2.2",
    "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."
}