# 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 16.2: Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument

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

References National GAAP based on BAD
References National GAAP compatible IFRS
Current period
Annex V. Part 2.195-196
010
010
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
Annex V.Part 1.28
020
Debt securities
Annex V.Part 1.31
Annex V.Part 1.31
030
Loans and advances
Annex V.Part 1.32
Annex V.Part 1.32
040
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
050
Debt securities issued
Annex V.Part 1.37
Annex V.Part 1.37
060
Other financial liabilities
Annex V.Part 1.38-41
Annex V.Part 1.38-41
070
GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET
BAD art 27.Vertical layout(6); Annex V.Part 2.45
Annex V.Part 2.45

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/IV/division/16/division/16.2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-IV/division-16/division-16.2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.