# 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 4.1: Financial assets

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

(a) ‘ Financial assets held for trading ’ ;
(b) ‘ Non-trading financial assets mandatorily at fair value through profit or loss ’ ;
(c) ‘ Financial assets designated at fair value through profit or loss ’ ;
(d) ‘ Financial assets at fair value through other comprehensive income ’ ;
(e) ‘ Financial assets at amortised cost ’ .
(a) ‘ Trading financial assets ’ ;
(b) ‘ Non-trading non-derivative financial assets measured at fair value through profit or loss ’ ;
(c) ‘ Non-trading non-derivative financial assets measured at fair value to equity ’ ;
(d) ‘ Non-trading non-derivative financial assets measured at a cost-based method ’ ;
(e) ‘ Other non-trading non-derivative financial assets ’ .

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/1/division/4/division/4.1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-1/division-4/division-4.1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.