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)
| References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount |
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010 |
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010 | Foreclosure [tangible assets] | Annex V.Part 2.84 | IFRS 7.38(a); Annex V.Part 2.84 | |