# 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 143

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

Where national GAAP under BAD require the allocation of hedging derivatives across categories of hedges, the hedging derivatives shall be separately reported for each of the applicable categories: ‘ fair-value hedges ’ , ‘ cash flow hedges ’ , ‘ cost-price hedges ’ , ‘ hedge in net investments in a foreign operation ’ , ‘ portfolio fair value hedges of interest rate risk ’ and ‘ portfolio cash flow hedges of interest rate risk ’ .

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/10/division/10.5/division/143 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-10/division-10.5/division-143
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.