OpenLegislation

Division 16 Breakdown of selected statement of profit or loss itemsF1

United Kingdom

Original text. Later amendments are not shown.

  1. 16.1Interest income and expenses by instrument and counterparty sector
  2. 16.2Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument
  3. 16.3Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument
  4. 16.4Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk
  5. 16.4.1Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument
  6. 16.5Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument
  7. 16.6Gains or losses from hedge accounting
  8. 16.7Impairment on non-financial assets
  9. 16.8Other administrative expenses

Annotations

Textual amendments

F1

Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 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).