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Commission Implementing Regulation (EU) No 680/2014Show full title
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)
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Changes over time for: ANNEX III
Version Superseded: 01/06/2020
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Commission Implementing Regulation (EU) No 680/2014,
ANNEX III
is up to date with all changes known to be in force on or before 23 July 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
EUR 2014 No. 680 may be subject to amendment by EU Exit Instruments made by both the Prudential Regulation Authority and the Financial Conduct Authority under powers set out in The Financial Regulators' Powers (Technical Standards etc.) (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1115), regs. 2, 3, Sch. Pt. 4. These amendments are not currently available on legislation.gov.uk. Details of relevant amending instruments can be found on their website/s.
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[F1 [F2ANNEX III U.K. REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS
Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2015/227 of 9 January 2015 amending Implementing Regulation (EU) No 680/2014 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).
F2 Substituted by Commission Implementing Regulation (EU) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).
ANNEX III Table 1: rows 1 - 93
1. Balance Sheet Statement [Statement of Financial Position] U.K.
1.1 Assets U.K.
ANNEX III Table 2: rows 1 - 41
1.2 Liabilities U.K.
ANNEX III Table 3: rows 1 - 33
1.3 Equity U.K.
ANNEX III Table 4: rows 1 - 43
2. Statement of profit or loss U.K.
ANNEX III Table 5: rows 1 - 75
3. Statement of comprehensive income U.K.
ANNEX III Table 6: rows 1 - 47
4. Breakdown of financial assets by instrument and by counterparty sector U.K.
4.1 Financial assets held for trading U.K.
ANNEX III Table 7: rows 1 - 22
4.2.1 Non-trading financial assets mandatorily at fair value through profit or loss U.K.
ANNEX III Table 8: rows 1 - 21
4.2.2 Financial assets designated at fair value through profit or loss U.K.
ANNEX III Table 9: rows 1 - 17
4.3.1 Financial assets at fair value through other comprehensive income U.K.
ANNEX III Table 10: rows 1 - 24
4.4.1 Financial assets at amortised cost U.K.
ANNEX III Table 11: rows 1 - 20
4.5 Subordinated financial assets U.K.
| References | Carrying amount | ||
|---|---|---|---|
| Annex V.Part 1.27 | |||
| 010 | |||
| 010 | Loans and advances | Annex V.Part 1.32 | |
| 020 | Debt securities | Annex V.Part 1.31 | |
| 030 | SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS | Annex V.Part 2.78, 100 | |
5. Breakdown of non-trading Loans and advances by product U.K.
5.1 Loans and advances other than held for trading and trading assets by product U.K.
ANNEX III Table 13: rows 1 - 17
6. Breakdown of non-trading loans and advances to non-financial corporations by NACE codes U.K.
6.1 Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes U.K.
ANNEX III Table 14: rows 1 - 25
7. Financial assets subject to impairment that are past due U.K.
7.1 Financial assets subject to impairment that are past due U.K.
ANNEX III Table 15: rows 1 - 32
8. Breakdown of financial liabilities U.K.
8.1 Breakdown of financial liabilities by product and by counterparty sector U.K.
ANNEX III Table 16: rows 1 - 49
8.2 Subordinated financial liabilities U.K.
| References | Carriyng amount | |||
|---|---|---|---|---|
| Designated at fair value through profit or loss | At amortized cost | |||
| IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5 | IFRS 7.8(g); IFRS 9.4.2.1 | |||
| 010 | 020 | |||
| 010 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||
| 020 | Debt securities issued | Annex V.Part 1.37 | ||
| 030 | SUBORDINATED FINANCIAL LIABILITIES | Annex V.Part 2.99-100 | ||
9. Loan commitments, financial guarantees and other commitments U.K.
9.1.1 Off-balance sheet exposures : Loan commitments, financial guarantees and other commitments given U.K.
ANNEX III Table 18: rows 1 - 28
9.2 Loan commitments, financial guarantees and other commitments received U.K.
ANNEX III Table 19: rows 1 - 24
10. Derivatives - Trading and economic hedges U.K.
ANNEX III Table 20: rows 1 - 37
11. Hedge accounting U.K.
11.1 Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge U.K.
ANNEX III Table 21: rows 1 - 57
11.3 Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge U.K.
ANNEX III Table 22: rows 1 - 12
F11.4 Hedged items in fair value hedges U.K.
ANNEX III Table 23: rows 1 - 27
12. Movements in allowances and provisions for credit losses U.K.
12.1 Movements in allowances and provisions for credit losses U.K.
ANNEX III Table 24: rows 1 - 58
12.2 Transfers between impairment stages (gross basis presentation) U.K.
ANNEX III Table 25: rows 1 - 20
13. Collateral and guarantees received U.K.
13.1 Breakdown of collateral and guarantees by loans and advances other than held for trading U.K.
ANNEX III Table 26: rows 1 - 10
13.2 Collateral obtained by taking possession during the period [held at the reporting date] U.K.
| References | Carrying amount | ||
|---|---|---|---|
| Annex V.Part 2.175 | |||
| 010 | |||
| 010 | Non-current assets held-for-sale | IFRS 7.38(a) | |
| 020 | Property, plant and equipment | IFRS 7.38(a) | |
| 030 | Investment property | IFRS 7.38(a) | |
| 040 | Equity and debt instruments | IFRS 7.38(a) | |
| 050 | Other | IFRS 7.38(a) | |
| 060 | Total | ||
13.3 Collateral obtained by taking possession [tangible assets] accumulated U.K.
| References | Carrying amount | ||
|---|---|---|---|
| 010 | |||
| 010 | Foreclosure [tangible assets] | IFRS 7.38(a); Annex V.Part 2.176 | |
14. Fair value hierachy: financial instruments at fair value U.K.
ANNEX III Table 29: rows 1 - 34
15. Derecognition and financial liabilities associated with transferred financial assets U.K.
ANNEX III Table 30: rows 1 - 24
16. Breakdown of selected statement of profit or loss items U.K.
16.1 Interest income and expenses by instrument and counterparty sector U.K.
ANNEX III Table 31: rows 1 - 33
16.2 Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument U.K.
| References | Current period | ||
|---|---|---|---|
| Annex V. Part 2.195-196 | |||
| 010 | |||
| 020 | Debt securities | Annex V.Part 1.31 | |
| 030 | Loans and advances | Annex V.Part 1.32 | |
| 040 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |
| 050 | Debt securities issued | Annex V.Part 1.37 | |
| 060 | Other financial liabilities | Annex V.Part 1.38-41 | |
| 070 | GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET | Annex V.Part 2.45 | |
16.3 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument U.K.
| References | Current period | ||
|---|---|---|---|
| Annex V. Part 2.197-198 | |||
| 010 | |||
| 010 | Derivatives | IFRS 9.Appendix A, .BA.1, .BA.7(a) | |
| 015 | of which: Economic hedges with use of the fair value option | IFRS 9.6.7.1; IFRS 7.9(d); Annex V.Part 2.199 | |
| 020 | Equity instruments | IAS 32.11 | |
| 030 | Debt securities | Annex V.Part 1.31 | |
| 040 | Loans and advances | Annex V.Part 1.32 | |
| 050 | Short positions | IFRS 9.BA.7(b) | |
| 060 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |
| 070 | Debt securities issued | Annex V.Part 1.37 | |
| 080 | Other financial liabilities | Annex V.Part 1.38-41 | |
| 090 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET | IFRS 9.Appendix A, .BA.6;IFRS 7.20(a)(i) | |
| 095 | of which: gains and losses due to the reclassification of assets at amortised cost | IFRS 9.5.6.2; annex V.Part 2.199 | |
16.4 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk U.K.
| References | Current period | ||
|---|---|---|---|
| 010 | |||
| 010 | Interest rate instruments and related derivatives | Annex V.Part 2.200(a) | |
| 020 | Equity instruments and related derivatives | Annex V.Part 2.200(b) | |
| 030 | Foreign exchange trading and derivatives related with foreign exchange and gold | Annex V.Part 2.200(c) | |
| 040 | Credit risk instruments and related derivatives | Annex V.Part 2.200(d) | |
| 050 | Derivatives related with commodities | Annex V.Part 2.200(e) | |
| 060 | Other | Annex V.Part 2.200(f) | |
| 070 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET | IFRS 7.20(a)(i) | |
16.4.1 Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument U.K.
| References | Current period | ||
|---|---|---|---|
| Annex V.Part 2.201 | |||
| 010 | |||
| 020 | Equity instruments | IAS 32.11 | |
| 030 | Debt securities | Annex V.Part 1.31 | |
| 040 | Loans and advances | Annex V.Part 1.32 | |
| 090 | GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET | IFRS 7.20(a)(i) | |
| 100 | of which: gains and losses due to the reclassification of assets at amortised cost | IFRS 9.6.5.2; Annex V.Part 2.202 | |
16.5 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument U.K.
| References | Current period | Changes in fair value due to credit risk | ||
|---|---|---|---|---|
| Annex V.Part 2.203 | Annex V.Part 2.203 | |||
| 010 | 020 | |||
| 020 | Debt securities | Annex V.Part 1.31 | ||
| 030 | Loans and advances | Annex V.Part 1.32 | ||
| 040 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||
| 050 | Debt securities issued | Annex V.Part 1.37 | ||
| 060 | Other financial liabilities | Annex V.Part 1.38-41 | ||
| 070 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET | IFRS 7.20(a)(i) | ||
| 071 | of which: gains or (-) losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net | IFRS 9.6.7;IFRS 7.24G(b); Annex V.Part 2.204 | ||
| 072 | of which: gains or (-) losses after designation on financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net | IFRS 9.6.7; IFRS 7.20(a)(i); Annex V.Part 2.204 | ||
16.6 Gains or losses from hedge accounting U.K.
| References | Current period | ||
|---|---|---|---|
| Annex V.Part 2.205 | |||
| 010 | |||
| 010 | Fair value changes of the hedging instrument [including discontinuation] | IFRS 7.24A(c);IFRS 7.24C(b)(vi) | |
| 020 | Fair value changes of the hedged item attributable to the hedged risk | IFRS 9.6.3.7; .6.5.8; .B6.4.1; IFRS 7.24B(a)(iv); IFRS 7.24C(b)(vi); Annex V.Part 2.206 | |
| 030 | Ineffectiveness in profit or loss from cash flow hedges | IFRS 7.24C(b)ii; IFRS 7.24C(b)(vi) | |
| 040 | Ineffectiveness in profit or loss from hedges of net investments in foreign operations | IFRS 7.24C(b)(ii); IFRS 7.24C(b)(vi) | |
| 050 | GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET | ||
16.7 Impairment on non-financial assets U.K.
ANNEX III Table 38: rows 1 - 15
17. Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet U.K.
17.1 Assets U.K.
ANNEX III Table 39: rows 1 - 40
17.2 Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given U.K.
| References | Accounting scope of consolidation [Nominal amount] | ||
|---|---|---|---|
| Annex V.Part 2.118, 209 | |||
| 010 | |||
| 010 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 | |
| 020 | Financial guarantees given | IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 | |
| 030 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 | |
| 040 | OFF-BALANCE SHEET EXPOSURES | ||
17.3 Liabilities and equity U.K.
ANNEX III Table 41: rows 1 - 42
18. Information on performing and non-performing exposures U.K.
ANNEX III Table 42: rows 1 - 75
19. Information forborne exposures U.K.
ANNEX III Table 43: rows 1 - 54
20. Geographical breakdown U.K.
20.1 Geographical breakdown of assets by location of the activities U.K.
ANNEX III Table 44: rows 1 - 36
20.2 Geographical breakdown of liabilities by location of the activities U.K.
ANNEX III Table 45: rows 1 - 26
20.3 Geographical breakdown of statement of profit or loss items by location of the activities U.K.
ANNEX III Table 46: rows 1 - 35
20.4 Geographical breakdown of assets by residence of the counterparty U.K.
ANNEX III Table 47: rows 1 - 30
20.5 Geographical breakdown of off-balance sheet exposures by residence of the counterparty U.K.
| z-axis | Country of residence of the counterparty | |||||
|---|---|---|---|---|---|---|
| References | Nominal amount | Provisions for commitments and guarantees given | ||||
| Of which: debt forbearance | Of which: non-perfoming | |||||
| Annex V.Part 2.118, 271 | Annex V.Part 2.240-258 | Annex V.Part 2.275 | Annex V.Part 2.276 | |||
| 010 | 022 | 025 | 030 | |||
| 010 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 | ||||
| 020 | Financial guarantees given | IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 | ||||
| 030 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 | ||||
20.6 Geographical breakdown of liabilities by residence of the counterparty U.K.
ANNEX III Table 49: rows 1 - 18
20.7.1 Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes U.K.
ANNEX III Table 50: rows 1 - 27
21. Tangible and intangible assets: assets subject to operating lease U.K.
| References | Carrying amount | ||
|---|---|---|---|
| Annex V.Part 2.278-279 | |||
| 010 | |||
| 010 | Property plant and equipment | IAS 16.6; IAS 1.54(a) | |
| 020 | Revaluation model | IAS 17.49; IAS 16.31, 73(a)(d) | |
| 030 | Cost model | IAS 17.49; IAS 16.30, 73(a)(d) | |
| 040 | Investment property | IAS 40.IN5; IAS 1.54(b) | |
| 050 | Fair value model | IAS 17.49; IAS 40.33-55, 76 | |
| 060 | Cost model | IAS 17.49; IAS 40.56,79(c) | |
| 070 | Other intangible assets | IAS 38.8, 118 | |
| 080 | Revaluation model | IAS 17.49; IAS 38.75-87, 124(a)(ii) | |
| 090 | Cost model | IAS 17.49; IAS 38.74 | |
22. Asset management, custody and other service functions U.K.
22.1 Fee and commission income and expenses by activity U.K.
ANNEX III Table 52: rows 1 - 32
22.2 Assets involved in the services provided U.K.
ANNEX III Table 53: rows 1 - 19
30. Off-balance sheet activities: Interests in unconsolidated structured entities U.K.
30.1 Interests in unconsolidated structured entities U.K.
| References | Carrying amount of financial assets recognised in the balance sheet | Of which: liquidity support drawn | Fair value of liquidity support drawn | Carrying amount of financial liabilities recognised in the balance sheet | Nominal amount of off-balance sheet exposures given by the reporting institution | Of which: Nominal amount of loan commitments given | Losses incurred by the reporting institution in the current period | ||
|---|---|---|---|---|---|---|---|---|---|
| IFRS 12.29(a) | IFRS 12.29(a); Annex V.Part 2.286 | IFRS 12.29(a) | IFRS 12.B26(e) | IFRS 12 B26(b); Annex V.Part 2.287 | |||||
| 010 | 020 | 030 | 040 | 050 | 060 | 080 | |||
| 010 | Total | ||||||||
30.2 Breakdown of interests in unconsolidated structured entities by nature of the activities U.K.
ANNEX III Table 55: rows 1 - 18
31. Related parties U.K.
31.1 Related parties: amounts payable to and amounts receivable from U.K.
ANNEX III Table 56: rows 1 - 18
31.2 Related parties: expenses and income generated by transactions with U.K.
ANNEX III Table 57: rows 1 - 13
40. Group structure U.K.
40.1 Group structure: ‘ entity-by-entity ’ U.K.
ANNEX III Table 58: rows 1 - 4
40.2. Group structure: ‘ instrument-by-instrument ’ U.K.
| Security code | Entity code | Holding company LEI code | Holding company code | Holding company name | Accumulated equity interest (%) | Carrying amount | Acquisition cost |
|---|---|---|---|---|---|---|---|
| Annex V.Part 2.297(a) | Annex V.Part 2.296(b), 297(c) | Annex V.Part 2.297(b) | Annex V.Part 2.297(b) | Annex V.Part 2.296(j), 297(c) | Annex V.Part 2.296(o), 297(c) | Annex V.Part 2.296(p), 297(c) | |
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 |
41. Fair value U.K.
41.1 Fair value hierarchy: financial instruments at amortised cost U.K.
ANNEX III Table 60: rows 1 - 11
41.2 Use of the Fair Value Option U.K.
ANNEX III Table 61: rows 1 - 12
42. Tangible and intangible assets: carrying amount by measurement method U.K.
| References Annex V.Part 2.302 | Carrying amount | ||
|---|---|---|---|
| 010 | |||
| 010 | Property plant and equipment | IAS 16.6; IAS 16.29; IAS 1.54(a) | |
| 020 | Revaluation model | IAS 16.31, 73(a),(d) | |
| 030 | Cost model | IAS 16.30, 73(a),(d) | |
| 040 | Investment property | IAS 40.5, 30; IAS 1.54(b) | |
| 050 | Fair value model | IAS 40.33-55, 76 | |
| 060 | Cost model | IAS 40.56, 79(c) | |
| 070 | Other intangible assets | IAS 38.8, 118, 122 ; Annex V.Part 2.303 | |
| 080 | Revaluation model | IAS 38.75-87, 124(a)(ii) | |
| 090 | Cost model | IAS 38.74 | |
43. Provisions U.K.
ANNEX III Table 63: rows 1 - 11
44 Defined benefit plans and employee benefits U.K.
44.1 Components of net defined benefit plan assets and liabilities U.K.
| References | Amount | ||
|---|---|---|---|
| Annex V.Part 2.306-307 | |||
| 010 | |||
| 010 | Fair value of defined benefit plan assets | IAS 19.140(a)(i), 142 | |
| 020 | Of which: Financial instruments issued by the institution | IAS 19.143 | |
| 030 | Equity instruments | IAS 19.142(b) | |
| 040 | Debt instruments | IAS 19.142(c) | |
| 050 | Real estate | IAS 19.142(d) | |
| 060 | Other defined benefit plan assets | ||
| 070 | Present value of defined benefit obligations | IAS 19.140(a)(ii) | |
| 080 | Effect of the asset ceiling | IAS 19.140(a)(iii) | |
| 090 | Net defined benefit assets [Carrying amount] | IAS 19.63; Annex V.Part 2.308 | |
| 100 | Provisions for pensions and other post-employment defined benefit obligations [Carrying amount] | IAS 19.63, IAS 1.78(d); Annex V.Part 2.9 | |
| 110 | Memo item: Fair value of any right to reimbursement recognised as an asset | IAS 19.140(b) | |
44.2 Movements in defined benefit obligations U.K.
ANNEX III Table 65: rows 1 - 15
44.3 Memo items [related to staff expenses] U.K.
| References | Current period | ||
|---|---|---|---|
| 010 | |||
| 010 | Pension and similar expenses | Annex V.Part 2.311(a) | |
| 020 | Share based payments | IFRS 2.44; Annex V.Part 2.311(b) | |
45 Breakdown of selected items of statement of profit or loss U.K.
45.1 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio U.K.
| References | Current period | Changes in fair value due to credit risk | ||
|---|---|---|---|---|
| Annex V.Part 2.312 | ||||
| 010 | 020 | |||
| 010 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i); IFRS 9.4.1.5 | ||
| 020 | Financial liabilities designated at fair value through profit or loss | IFRS 7.20(a)(i); IFRS 9.4.2.2 | ||
| 030 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS | IFRS 7.20(a)(i) | ||
45.2 Gains or losses on derecognition of non-financial assets U.K.
| References | Current period | ||
|---|---|---|---|
| Annex V.Part 2.313 | |||
| 010 | |||
| 020 | Investment property | IAS 40.69; IAS 1.34(a), 98(d) | |
| 030 | Intangible assets | IAS 38.113-115A; IAS 1.34(a) | |
| 040 | Other assets | IAS 1.34 (a) | |
| 050 | GAINS OR (-) LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS | IAS 1.34 | |
45.3 Other operating income and expenses U.K.
| References | Income | Expenses | ||
|---|---|---|---|---|
| 010 | 020 | |||
| 010 | Changes in fair value in tangible assets measured using the fair value model | IAS 40.76(d); Annex V.Part 2.314 | ||
| 020 | Investment property | IAS 40.75(f); Annex V.Part 2.314 | ||
| 030 | Operating leases other than investment property | IAS 17.50, 51, 56(b); Annex V.Part 2.315 | ||
| 040 | Other | Annex V.Part 2.316 | ||
| 050 | OTHER OPERATING INCOME OR EXPENSES | Annex V.Part 2.314-316 | ||
46. Statement of changes in equity] ] U.K.
ANNEX III Table 70: rows 1 - 25
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For any versions created after the implementation period as a result of changes made by UK legislation the date will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. For further information see our guide to revised legislation on Understanding Legislation.
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Click 'View More' or select 'More Resources' tab for additional information including:
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All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.