{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-III/division-16/division-16.4",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-III/division-16/division-16.4.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/16.4",
  "kind": "division",
  "number": "16.4",
  "heading": "Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk",
  "text": "References\nCurrent period\n010\n010\nInterest rate instruments and related derivatives\nAnnex V.Part 2.200(a)\n020\nEquity instruments and related derivatives\nAnnex V.Part 2.200(b)\n030\nForeign exchange trading and derivatives related with foreign exchange and gold\nAnnex V.Part 2.200(c)\n040\nCredit risk instruments and related derivatives\nAnnex V.Part 2.200(d)\n050\nDerivatives related with commodities\nAnnex V.Part 2.200(e)\n060\nOther\nAnnex V.Part 2.200(f)\n070\nGAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET\nIFRS 7.20(a)(i)",
  "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/16.4",
    "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."
}