# 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 16.4.1: Gains or losses on non-trading financial assets mandatorily 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 2.201
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

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/IV/division/16/division/16.4/division/16.4.1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-IV/division-16/division-16.4/division-16.4.1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.