# Commission Implementing Regulation (EU) 2015/1278 of 9 July 2015 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions as regards instructions, templates and definitions (Text with EEA relevance), Division 16.4: Gains or losses on financial assets and liabilities held for trading by risk

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

References
Current period
010
010
Interest rate instruments and related derivatives
Annex V.Part 2.99(a)
020
Equity instruments and related derivatives
Annex V.Part 2.99(b)
030
Foreign exchange trading and derivatives related with foreign exchange and gold
Annex V.Part 2.99(c)
040
Credit risk instruments and related derivatives
Annex V.Part 2.99(d)
050
Derivatives related with commodities
Annex V.Part 2.99(e)
060
Other
Annex V.Part 2.99(f)
070
GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET
IFRS 7.20(a)(i)

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Source: https://www.legislation.gov.uk/eur/2015/1278/annex/III/division/16/division/16.4 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-1278/annex-III/division-16/division-16.4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.