# 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 318

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

‘ Transfers among components of equity ’ shall include all amounts transferred within equity, including both gains and losses due to own-credit risk of liabilities designated at fair value through profit or loss and the accumulated fair value changes of equity instruments measured at fair value through other comprehensive income that are transferred to other components of equity upon derecognition.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/30/division/318 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-30/division-318
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.