{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IV/division-16/division-16.6",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IV/division-16/division-16.6.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/16/division/16.6",
  "kind": "division",
  "number": "16.6",
  "heading": "Gains or losses from hedge accounting",
  "text": "References National GAAP based on BAD Annex V.Part 2.207\nReferences National GAAP compatible IFRS\nCurrent period\nAnnex V.Part 2.205\n010\n010\nFair value changes of the hedging instrument [including discontinuation]\nAccounting Directive art 8(1)(a), (6), (8)(a)\nIFRS 7.24A(c);IFRS 7.24C(b)(vi)\n020\nFair value changes of the hedged item attributable to the hedged risk\nAccounting Directive art 8(1)(a), (6), (8)(a)\nIFRS 9.6.3.7; .6.5.8; .B6.4.1; IFRS 7.24B(a)(iv); IFRS 7.24C(b)(vi); Annex V.Part 2.206\n030\nIneffectiveness in profit or loss from cash flow hedges\nAccounting Directive art 8(1)(a), (6), (8)(a)\nIFRS 7.24C(b)ii; IFRS 7.24C(b)(vi)\n040\nIneffectiveness in profit or loss from hedges of net investments in foreign operations\nAccounting Directive art 8(1)(a)\nIFRS 7.24C(b)(ii); IFRS 7.24C(b)(vi)\n050\nGAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET\nAccounting Directive art 8(1)(a), (6), (8)(a)",
  "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/16/division/16.6",
    "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."
}