Division 10.5 Hedge accounting under national GAAP (11.2)F1 United Kingdom Original text. Later amendments are not shown. 143Division 143 144Division 144 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). ← Division 142 Division 10.5 Division 143 →