# 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 57

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

‘ Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income ’ shall include the change in the accumulated hedge ineffectiveness in fair value hedges in which the hedged item is an equity instrument measured at fair value through other comprehensive income. The change in accumulated hedge ineffectiveness reported in this row shall be the difference between the changes in the variation of the fair value of the equity instrument reported in ‘ Fair value changes of equity instruments measured at fair value through other comprehensive income (hedged item) ’ and the changes in the variation of the fair value of the hedging derivative reported in ‘ Fair value changes of equity instruments measured at fair value through other comprehensive income (hedging instrument) ’ .

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/3/division/57 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-3/division-57
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.