# 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), Division 16.3: Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument

Extent: E+W+S+N.I.

References
Current period
Annex V. Part 2.197-198
010
010
Derivatives
IFRS 9.Appendix A, .BA.1, .BA.7(a)
015
of which: Economic hedges with use of the fair value option
IFRS 9.6.7.1; IFRS 7.9(d); Annex V.Part 2.199
020
Equity instruments
IAS 32.11
030
Debt securities
Annex V.Part 1.31
040
Loans and advances
Annex V.Part 1.32
050
Short positions
IFRS 9.BA.7(b)
060
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
070
Debt securities issued
Annex V.Part 1.37
080
Other financial liabilities
Annex V.Part 1.38-41
090
GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET
IFRS 9.Appendix A, .BA.6;IFRS 7.20(a)(i)
095
of which: gains and losses due to the reclassification of assets at amortised cost
IFRS 9.5.6.2; annex V.Part 2.199

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/III/division/16/division/16.3 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-III/division-16/division-16.3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.