# 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 22

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

‘ Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income ’ shall comprise the accumulated hedge ineffectiveness arising in fair value hedges in which the hedged item is an equity instrument measured at fair value through other comprehensive income. Hedge ineffectiveness reported in this row shall be the difference between the accumulated variation of the fair value of the equity instrument reported in ‘ Fair value changes of equity instruments measured at fair value through other comprehensive income (hedged item) ’ and the accumulated variations of the fair value of the hedging derivative reported in ‘ Fair value changes of equity instruments measured at fair value through other comprehensive income (hedging instrument) ’ (IFRS 9.6.5.3 and IFRS 9.6.5.8).

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/1/division/1.3/division/22 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-1/division-1.3/division-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.