# 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 312

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

‘ Financial liabilities designated at fair value through profit or loss ’ shall only include the gains and losses due to the change in the own credit risk of issuers of liabilities designated at fair value through profit or loss where the reporting institution has chosen to recognise them in profit or loss because a recognition in other comprehensive income would create or enlarge an accounting mismatch.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/29/division/29.1/division/312 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-29/division-29.1/division-312
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.