# 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 206

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

‘ Fair value changes of the hedged item attributable to the hedged risk ’ shall include gains and losses on hedged items where the items are debt instruments measured at fair value through other comprehensive income in accordance with IFRS 9.4.1.2 A (IFRS 9.6.5.8).

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/15/division/15.7/division/206 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-15/division-15.7/division-206
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.