# 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.. comprise only contractual inflows from exposures that are not past due and for which the credit institution has no reason to expect non-performance within the 30-day time horizon.
ii.. be calculated by multiplying the outstanding balances of various categories of contractual receivables by the rates specified in Delegated Regulation (EU) 2015/61.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/XXV/division/3/division/1/division/1.1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-XXV/division-3/division-1/division-1.1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.