# 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 45.1: Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio

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

References
Current period
Changes in fair value due to credit risk
Annex V.Part 2.312
010
020
010
Financial assets designated at fair value through profit or loss
IFRS 7.20(a)(i); IFRS 9.4.1.5
020
Financial liabilities designated at fair value through profit or loss
IFRS 7.20(a)(i); IFRS 9.4.2.2
030
GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS
IFRS 7.20(a)(i)

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/III/division/45/division/45.1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-III/division-45/division-45.1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.