# 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 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)

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

(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.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/15/division/15.4 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-15/division-15.4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.