# 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 16.6: Gains or losses from hedge accounting

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

References National GAAP based on BAD Annex V.Part 2.207
References National GAAP compatible IFRS
Current period
Annex V.Part 2.205
010
010
Fair value changes of the hedging instrument [including discontinuation]
Accounting Directive art 8(1)(a), (6), (8)(a)
IFRS 7.24A(c);IFRS 7.24C(b)(vi)
020
Fair value changes of the hedged item attributable to the hedged risk
Accounting Directive art 8(1)(a), (6), (8)(a)
IFRS 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
030
Ineffectiveness in profit or loss from cash flow hedges
Accounting Directive art 8(1)(a), (6), (8)(a)
IFRS 7.24C(b)ii; IFRS 7.24C(b)(vi)
040
Ineffectiveness in profit or loss from hedges of net investments in foreign operations
Accounting Directive art 8(1)(a)
IFRS 7.24C(b)(ii); IFRS 7.24C(b)(vi)
050
GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET
Accounting Directive art 8(1)(a), (6), (8)(a)

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/IV/division/16/division/16.6 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-IV/division-16/division-16.6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.