# 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 10

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

Collateral Swaps involving Level 2A assets shall be reported in the corresponding L2A asset row, even if the Alternative Liquidity Approach is being followed (i.e. do not move L2A to L1 in the collateral swaps reporting).

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/XXV/division/4/division/1/division/1.2/division/10 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-XXV/division-4/division-1/division-1.2/division-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.