# 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 146

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

The carrying amount of hedged items in a fair value hedge recognised on the statement of financial position shall be broken down by accounting portfolio and type of hedged risk for hedged financial assets and hedged financial liabilities. Where a financial instrument is hedged for more than one risk, it shall be reported in the type of risk in which the hedging instrument shall be reported in accordance with paragraph 129.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/10/division/10.7/division/146 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-10/division-10.7/division-146
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.