Division 15.2 Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument (16.2)F1 United Kingdom Original text. Later amendments are not shown. 195Division 195 196Division 196 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). ← Division 194ii Division 15.2 Division 195 →