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Division 16.4.1 Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrumentF1

United Kingdom

Original text. Later amendments are not shown.

References National GAAP based on BAD References National GAAP compatible IFRS Current period
Annex V.Part 2.201
010
020 Equity instruments IAS 32.11
030 Debt securities Annex V.Part 1.31
040 Loans and advances Annex V.Part 1.32
090 GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET IFRS 7.20(a)(i)
100 of which: gains and losses due to the reclassification of assets at amortised cost IFRS 9.6.5.2; Annex V.Part 2.202

Annotations

Textual amendments

F1

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).