{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IV/division-11/division-11.3/division-11.3.1",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IV/division-11/division-11.3/division-11.3.1.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/IV/division/11/division/11.3/division/11.3.1",
  "kind": "division",
  "number": "11.3.1",
  "heading": "Non-derivative hedging instruments under national GAAP: breakdown by accounting portfolio",
  "text": "References National GAAP based on BAD\nCarrying amount\nAnnex V.Part 2.145\n010\nNon-derivative financial assets\n020\nof which: Trading financial assets\nBAD Article 32-33; Annex V.Part 1.17\n030\nof which: Non-trading non-derivative financial assets measured at fair value through profit or loss\nBAD art 36(2)\n040\nof which: Non-trading non-derivative financial assets measured at fair value to equity\nAccounting Directive art 8(1)(a), (8)\n050\nof which: Other non-trading non-derivative financial assets\nBAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20\n060\nNon-derivative financial liabilities\n070\nof which: Trading financial liabilities\nAccounting Directive art 8(1)(a),(3),(6)\n080\nof which: Non-trading non-derivative financial liabilities measured at a cost-based method\nAccounting Directive art 8(3)",
  "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/IV/division/11/division/11.3/division/11.3.1",
    "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."
}