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Division 166i F1

United Kingdom

Original text. Later amendments are not shown.

‘ Gains or losses on derecognition of debt instruments ’ shall include the difference between the carrying amount of financial assets measured at the date of derecognition and the consideration received.

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).