{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-III/division-16/division-16.3",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-III/division-16/division-16.3.json",
  "legislation": "eur/2014/680",
  "legislation_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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-680",
  "path": "annex/III/division/16/division/16.3",
  "kind": "division",
  "number": "16.3",
  "heading": "Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument",
  "text": "References\nCurrent period\nAnnex V. Part 2.197-198\n010\n010\nDerivatives\nIFRS 9.Appendix A, .BA.1, .BA.7(a)\n015\nof which: Economic hedges with use of the fair value option\nIFRS 9.6.7.1; IFRS 7.9(d); Annex V.Part 2.199\n020\nEquity instruments\nIAS 32.11\n030\nDebt securities\nAnnex V.Part 1.31\n040\nLoans and advances\nAnnex V.Part 1.32\n050\nShort positions\nIFRS 9.BA.7(b)\n060\nDeposits\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36\n070\nDebt securities issued\nAnnex V.Part 1.37\n080\nOther financial liabilities\nAnnex V.Part 1.38-41\n090\nGAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET\nIFRS 9.Appendix A, .BA.6;IFRS 7.20(a)(i)\n095\nof which: gains and losses due to the reclassification of assets at amortised cost\nIFRS 9.5.6.2; annex V.Part 2.199",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/680/annex/III/division/16/division/16.3",
    "retrieved_at": "2026-11-01T14:47:31.206584+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}