# 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 178

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

‘ Change in fair value for the period ’ shall include gains or losses from re-measurements made in accordance with IFRS 9, IFRS 13 or national GAAP, where applicable, in the period of the instruments that continue to exist at the reporting date. Those gains and losses shall be reported as for inclusion in the statement of profit or loss, or where applicable, in the statement of comprehensive income; thus, the amounts to be reported are before taxes.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/13/division/178 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-13/division-178
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.