# 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 196

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

Template 16.2 shall apply under IFRS to financial assets and liabilities at amortised cost, and debt instruments measured at fair value through other comprehensive income. Under national GAAP based on BAD, template 16.2 shall apply to financial assets measured at cost-based method, at fair value through equity, and in accordance with measurement methods such as the lower of cost or market. Gains and losses of financial instruments classified as trading under the relevant national GAAP based on BAD shall not be reported in this template regardless of the valuation rules applicable for those instruments.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/15/division/15.2/division/196 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-15/division-15.2/division-196
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.