# 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 125

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

Template 11 shall include hedging instruments and hedged items irrespective of the accounting standard used to recognise a qualifying hedge relationship, including where that qualifying hedge relationship concerns a net position. Where an institution has elected to keep applying IAS 39 for hedge accounting (IFRS 9.7.2.21), the references and names for the types of hedges and accounting portfolios shall be read as the relevant references and names in IAS 39.9: ‘ Financial assets measured at fair value through other comprehensive income ’ shall refer to ‘ Available for sale assets ’ , and ‘Assets at amortised cost shall gather ‘ Held to maturity ’ as well as ‘ Loans and receivables ’ .

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/10/division/125 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-10/division-125
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.