# 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 193

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

Where the clean price is used, interest on derivatives held for trading shall include the amounts related to those derivatives held for trading which qualify as ‘ economic hedges ’ that are included as interest income or expenses to correct the income and expense of the hedged financial instruments from an economic but not accounting point of view. In such case, interest income on economic hedge derivatives shall be reported separately within interest income from trading derivatives. Time-apportioned fees or balancing payments in relation to credit derivatives measured at fair value and used to manage the credit risk of part or all of a financial instrument that is designated at fair value at that occasion shall also be reported within interest on derivatives held for trading.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/15/division/15.1/division/193 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-15/division-15.1/division-193
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.