# 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 6

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

Collateral swap transactions involving shares or units in CIUs shall be reported as if the transactions would involve the assets underlying the CIU. The different haircuts applied to shares or units in CIUs shall be reflected in the relevant outflow or inflow rate to be reported.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/XXV/division/4/division/1/division/1.1/division/6 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-XXV/division-4/division-1/division-1.1/division-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.