OpenLegislation

Division 4.2 Financial liabilitiesF1

United Kingdom

Original text. Later amendments are not shown.

  1. (a)

    ‘ Financial liabilities held for trading ’ ;

  2. (b)

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

  3. (c)

    ‘ Financial liabilities measured at amortised cost ’ .

  1. (a)

    ‘ Trading financial liabilities ’ ;

  2. (b)

    ‘ Non-trading non-derivative financial liabilities measured at a cost-based method ’ .

  1. 23Division 23
  2. 24Division 24
  3. 25Division 25
  4. 26Division 26

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).