# 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 64

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

Where a financial asset is reclassified out of the fair value through other comprehensive income measurement category and into the fair value through profit or loss measurement category (IFRS 9.5.6.7) or into the amortised cost measurement category (IFRS 9.5.6.5), the reclassified cumulative gains and losses previously recognised in other comprehensive income shall be respectively reported in ‘ Transferred to profit or loss ’ and in ‘ Other reclassifications ’ , adjusting in the latter case the carrying amount of the financial asset.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/3/division/64 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-3/division-64
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.