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Division 10 DERIVATIVES AND HEDGE ACCOUNTING (10 AND 11)F1

United Kingdom

Original text. Later amendments are not shown.

  1. 120Division 120
  2. 121Division 121
  3. 122Division 122
  4. 123Division 123
  5. 124Division 124
  6. 125Division 125
  7. 126Division 126
  8. 127Division 127
  9. 128Division 128
  10. 10.1Classification of derivatives by type of risk
  11. 10.2Amounts to be reported for derivatives
  12. 10.3Derivatives classified as ‘ economic hedges ’
  13. 10.4Breakdown of derivatives by counterparty sector
  14. 10.5Hedge accounting under national GAAP (11.2)
  15. 10.6Amount to be reported for non-derivative hedging instruments (11.3 and 11.3.1)
  16. 10.7Hedged items in fair value hedges (11.4)

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).