# 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 1.1: General remarks

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

i.. include the categories referred to in Article 22(2) of Delegated Regulation (EU) 2015/61
ii.. be calculated by multiplying the outstanding balances of various categories of liabilities and off-balance sheet commitments by the rates at which they are expected to run off or be drawn down as indicated in Delegated Regulation (EU) 2015/61.
only items and flows denominated in that currency shall be reported;
in case of currency mismatch between legs of a transaction, only the leg in that currency shall be reported;
where Delegated Regulation (EU) 2015/61 allows netting, it may only be applied to flows in that currency;
where a flow has multicurrency optionality, the credit institution shall make an assessment of the currency in which the flow is likely to occur and shall report the item only in that separate currency.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/XXV/division/2/division/1/division/1.1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-XXV/division-2/division-1/division-1.1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.