# 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 16.5: Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument

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

References
Current period
Changes in fair value due to credit risk
Annex V.Part 2.203
Annex V.Part 2.203
010
020
020
Debt securities
Annex V.Part 1.31
030
Loans and advances
Annex V.Part 1.32
040
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
050
Debt securities issued
Annex V.Part 1.37
060
Other financial liabilities
Annex V.Part 1.38-41
070
GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET
IFRS 7.20(a)(i)
071
of which: gains or (-) losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net
IFRS 9.6.7;IFRS 7.24G(b); Annex V.Part 2.204
072
of which: gains or (-) losses after designation on financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net
IFRS 9.6.7; IFRS 7.20(a)(i); Annex V.Part 2.204

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/III/division/16/division/16.5 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-III/division-16/division-16.5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.