# 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 31

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

Interest income and interest expense from financial instruments measured at fair value through profit or loss and from hedging derivatives classified in the category ‘ hedge accounting ’ shall be reported either separately from other gains and losses under items ‘ interest income ’ and ‘ interest expense ’ ( ‘ clean price ’ ) or as part of gains or losses from these categories of instruments ( ‘ dirty price ’ ). The clean or dirty price approach shall be applied consistently for all financial instruments measured at fair value through profit or loss and for hedging derivatives classified in the category ‘ hedge accounting ’ .

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/2/division/31 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-2/division-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.