{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-2/division-6/division-6.3/division-6.3.2",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-2/division-6/division-6.3/division-6.3.2.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/6/division/6.3/division/6.3.2",
  "kind": "division",
  "number": "6.3.2",
  "heading": "Instructions concerning specific columns",
  "text": "Columns\nLegal references and instructions\n010\nLoans on demand\nSee instructions for row 140 of the AE-COL template.\n020\nEquity instruments\nSee instructions for row 150 of the AE-COL template.\n030\nTotal\nSee instructions for row 160 of the AE-COL template.\n040\nof which: covered bonds\nSee instructions in row 170 of the AE-COL template.\n050\nof which: issued by other entities of the group\nCollateral received by the reporting institution that are covered bonds issued by any entity within the prudential scope of consolidation.\n060\nof which: securitisations\nSee instructions for row 180 of the AE-COL template.\n070\nof which: issued by other entities of the group\nCollateral received by the reporting institution that are securitisations issued by any entity within the prudential scope of consolidation.\n080\nof which: issued by general governments\nSee instructions for row 190 of the AE-COL template.\n090\nof which: issued by financial corporations\nSee instructions for row 200 of the AE-COL template.\n100\nof which: issued by non-financial corporations\nSee instructions for row 210 of the AE-COL template.\n110\nCentral banks and general governments.\nCollateral received by the reporting institution that are loans and advances other than loans on demand to a central bank or a general government.\n120\nFinancial corporations\nCollateral received by the reporting institution that are loans and advances other than loans on demand to financial corporations.\n130\nNon-financial corporations\nCollateral received by the reporting institution that are loans and advances other than loans on demand to non-financial corporations.\n140\nof which: mortgages loans\nCollateral received by the reporting institution that are loans and advances other than loans on demand guaranteed with a mortgage given to non-financial corporations.\n150\nHouseholds\nCollateral received by the reporting institution that are loans and advances other than loans on demand given to households.\n160\nof which: mortgage loans\nCollateral received by the reporting institution that are loans and advances other than loans on demand guaranteed with a mortgage given to households.\n170\nOther assets\nSee instructions for row 230 of the AE-COL template.\n180\nOwn debt securities issued other than own covered bonds or ABSs\nSee instructions for row 240 of the AE-COL template.\n190\nTotal\nSee instructions for rows 130 and 140 of the AE-COL template.",
  "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/6/division/6.3/division/6.3.2",
    "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."
}