{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-2",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-2.json",
  "legislation": "eur/2014/680",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-680",
  "path": "annex/V/part/2/division/2",
  "kind": "division",
  "number": "2",
  "heading": "STATEMENT OF PROFIT OR LOSS (2)",
  "text": "(a) ‘ Interest income ’ ;\n(b) ‘ Interest expense ’ ;\n(c) ‘ Dividend income ’ ;\n(d) ‘ Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net ’ ;\n(e) ‘ Modification gains or losses, net ’ ;\n(f) ‘ Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss ’ .\n(a) where a financial asset is reclassified out of the amortised cost measurement category and into the fair value through profit or loss accounting portfolio (IFRS 9.5.6.2), gains or losses due to the reclassification shall be reported in ‘ Gains or (-) losses on financial assets and liabilities held for trading, net ’ or ‘ Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net ’ , as applicable;\n(b) where a financial asset is reclassified out of the fair value through other comprehensive income measurement category and into the fair value through profit or loss measurement category (IFRS 9.5.6.7), the cumulative gains or losses previously recognised in other comprehensive income reclassified to profit or loss shall be reported in ‘ Gains or (-) losses on financial assets and liabilities held for trading, net ’ or ‘ Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net ’ , as applicable.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/2",
    "retrieved_at": "2026-11-01T14:47:31.206584+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}