# 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 33

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

‘ Interest income. Financial assets held for trading ’ and ‘ Interest expenses. Financial liabilities held for trading ’ shall include, where the clean price is used, the amounts related to those derivatives classified in the category ‘ held for trading ’ which are hedging instruments from an economic but not accounting point of view to present correct interest income and expenses from the financial instruments that are hedged.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/2/division/33 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-2/division-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.