# 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 34

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

Where the clean price is used, ‘ Interest income. Financial assets held for trading ’ and ‘ Interest expenses. Financial liabilities held for trading ’ shall also include time-apportioned fees and balancing payments in relation to credit derivatives measured at fair value and used to manage the credit risk of part or all of a financial instrument that is designated at fair value at that occasion (IFRS 9.6.7).

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/2/division/34 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-2/division-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.