# 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 45.1: Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio

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

References National GAAP based on BAD
References National GAAP compatible IFRS
Current period
Changes in fair value due to credit risk
Annex V.Part 2.312
010
020
010
Financial assets designated at fair value through profit or loss
IFRS 7.20(a)(i); IFRS 9.4.1.5
020
Financial liabilities designated at fair value through profit or loss
IFRS 7.20(a)(i); IFRS 9.4.2.2
030
GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS
BAD art 27.Vertical layout(6)
IFRS 7.20(a)(i)

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/IV/division/45/division/45.1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-IV/division-45/division-45.1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.