Division 15.4 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk (16.4)F1
United Kingdom
- (a)
interest rate: including trading of loans and advances, deposits and debt securities (held or issued);
- (b)
equity: including trading of shares, quotas of UCITS and other equity instruments;
- (c)
foreign exchange trading: including exclusively trading on foreign exchanges;
- (d)
credit risk: including trading of credit link notes;
- (e)
commodities: this item shall include only derivatives because gains and losses on commodities held with trading intent shall be reported under ‘ Other operating income ’ or ‘ Other operating expense ’ in accordance with paragraph 316of this Part;
- (f)
other: including trading of financial instruments, which cannot be classified in other breakdowns.