# 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 282

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

Transaction costs directly attributable to the acquisition or issue of financial instruments not measured at fair value through profit or loss shall not be included. Those transaction costs shall form part of the initial acquisition/issue value of those instruments and shall be amortised to profit or loss over their residual life using the effective interest rate (IFRS 9.5.1.1).

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/21/division/21.1/division/282 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-21/division-21.1/division-282
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.