# 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 202

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

Gains or losses due to the reclassification of financial assets out of the amortised cost accounting portfolio and into the non-trading financial assets mandatorily at fair value through profit or loss accounting portfolio (IFRS 9.5.6.2) shall be reported in ‘ Of which: gains and losses due to the reclassification of assets at amortised cost ’ .

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/15/division/15.5/division/202 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-15/division-15.5/division-202
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.