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Division 4.1 Financial assetsF1

United Kingdom

Original text. Later amendments are not shown.

  1. (a)

    ‘ Financial assets held for trading ’ ;

  2. (b)

    ‘ Non-trading financial assets mandatorily at fair value through profit or loss ’ ;

  3. (c)

    ‘ Financial assets designated at fair value through profit or loss ’ ;

  4. (d)

    ‘ Financial assets at fair value through other comprehensive income ’ ;

  5. (e)

    ‘ Financial assets at amortised cost ’ .

  1. (a)

    ‘ Trading financial assets ’ ;

  2. (b)

    ‘ Non-trading non-derivative financial assets measured at fair value through profit or loss ’ ;

  3. (c)

    ‘ Non-trading non-derivative financial assets measured at fair value to equity ’ ;

  4. (d)

    ‘ Non-trading non-derivative financial assets measured at a cost-based method ’ ;

  5. (e)

    ‘ Other non-trading non-derivative financial assets ’ .

  1. 15Division 15
  2. 16Division 16
  3. 17Division 17
  4. 18Division 18
  5. 19Division 19
  6. 20Division 20
  7. 21Division 21
  8. 22Division 22

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).