# Regulation (EU) 2020/2011 of the European Central Bank of 1 December 2020 amending Regulation (EU) No 1409/2013 on payments statistics (ECB/2013/43) (ECB/2020/59), Division 5

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

‘Losses due to fraud per liability bearer’ is reported by the PSP that reports the fraudulent payment transaction and is only reported for the value of fraudulent transactions. Furthermore, the item is only reported for sent transactions.

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Source: https://www.legislation.gov.uk/eur/2020/2011/annex/I/part/2.4.2/division/5 (the official version)
Page: https://openlegislation.uk/eu-regulation-2020-2011/annex-I/part-2.4.2/division-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.