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Division 45 Breakdown of selected items of statement of profit or lossF1

United Kingdom

Original text. Later amendments are not shown.

  1. 45.1Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio
  2. 45.2Gains or losses on derecognition of non-financial assets
  3. 45.3Other operating income and expenses

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).