OpenLegislation

Division 8 F1

United Kingdom

Original text. Later amendments are not shown.

Cash outflows and inflows in the respective sections ‘ outflows ’ and ‘ inflows ’ shall be reported on a gross basis with a positive sign. Amounts due to be paid and received shall be reported respectively in the outflow and inflow sections.

Annotations

Textual amendments

F1

Substituted by Commission Implementing Regulation (EU) 2018/1627 of 9 October 2018 amending Implementing Regulation (EU) No 680/2014 as regards prudent valuation for supervisory reporting (Text with EEA relevance).