# 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: Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk

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

References
Current period
010
010
Interest rate instruments and related derivatives
Annex V.Part 2.200(a)
020
Equity instruments and related derivatives
Annex V.Part 2.200(b)
030
Foreign exchange trading and derivatives related with foreign exchange and gold
Annex V.Part 2.200(c)
040
Credit risk instruments and related derivatives
Annex V.Part 2.200(d)
050
Derivatives related with commodities
Annex V.Part 2.200(e)
060
Other
Annex V.Part 2.200(f)
070
GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET
IFRS 7.20(a)(i)

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/III/division/16/division/16.4 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-III/division-16/division-16.4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.