# 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 301

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

‘ Managed for credit risk ’ shall include the carrying amount of instruments that are designated at fair value through profit or loss at the occasion of their hedging against credit risk by credit derivatives measured at fair value through profit or loss in accordance with IFRS 9.6.7.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/25/division/25.2/division/301 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-25/division-25.2/division-301
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.