OpenLegislation

Division 3 STATEMENT OF COMPREHENSIVE INCOME (3)F1

United Kingdom

Original text. Later amendments are not shown.

  1. (a)

    time value of options;

  2. (b)

    forward elements of forward contracts;

  3. (c)

    foreign exchange basis spread of financial instruments.

  1. 57Division 57
  2. 58Division 58
  3. 59Division 59
  4. 60Division 60
  5. 61Division 61
  6. 62Division 62
  7. 63Division 63
  8. 64Division 64
  9. 65Division 65
  10. 66Division 66

Annotations

Textual amendments

F1

Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 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).