# 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 62

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

‘ Debt instruments at fair value through other comprehensive income ’ shall include gains or losses on debt instruments measured at fair value through other comprehensive income other than impairment gains or losses and foreign exchange gains and losses, that shall respectively be reported in ‘ (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) ’ and in ‘ Exchange differences (gain or (-) loss), net ’ in template 2. ‘ Transferred to profit or loss ’ in particular shall include the transfer to profit or loss due to derecognition or reclassification into the fair value through profit or loss measurement category.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/3/division/62 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-3/division-62
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.