26. A further breakdown by the following instruments may be considered, following the …

A further breakdown by the following instruments may be considered, following the classification set out in Annexes II and IV to Commission Implementing Regulation (EU) No 680/201415:

• a. on-balance sheet items:
• i. equity instruments,
• ii. debt securities and
• iii. loans and advances.
• b. off-balance sheet items:
• iv. loan commitments given,
• v. financial guarantees given and
• vi. other commitments given.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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