(1)The reporting of consistent, accurate and comparable information on asset encumbrance pursuant to Commission Implementing Regulation (EU) No 680/2014 2 is an an essential element to obtain insight in the funding position of institutions.
Recital 1
Recital 1
- 2 Commission 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 ( OJ L 191, 28.6.2014, p. 1 ). ↩