# 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 9

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

For the section of the maturity ladder template entitled ‘ counterbalancing capacity ’ outflows and inflows shall be reported on a net basis with a positive sign if they represent inflows and with a negative sign if they represent outflows. For cash flows, amounts due shall be reported. Securities flows shall be reported at current market value. Flows arising on credit and liquidity lines shall be reported at the contractual available amounts.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/XXIII/part/1/division/9 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-XXIII/part-1/division-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.