OpenLegislation

Division 29 F1

United Kingdom

Original text. Later amendments are not shown.

Where applicable under national GAAP based on BAD, ‘ Haircuts for trading positions valued at fair value ’ shall be reported. The haircuts decrease the value of trading assets and increase the value of trading liabilities.

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).