# 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 16.4.1: Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument

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

References
Current period
Annex V.Part 2.201
010
020
Equity instruments
IAS 32.11
030
Debt securities
Annex V.Part 1.31
040
Loans and advances
Annex V.Part 1.32
090
GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET
IFRS 7.20(a)(i)
100
of which: gains and losses due to the reclassification of assets at amortised cost
IFRS 9.6.5.2; Annex V.Part 2.202

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/III/division/16/division/16.4.1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-III/division-16/division-16.4.1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.