{
  "url": "https://openlegislation.uk/eu-regulation-2015-1278/annex-IV/division-16/division-16.3",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-1278/annex-IV/division-16/division-16.3.json",
  "legislation": "eur/2015/1278",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-1278",
  "path": "annex/IV/division/16/division/16.3",
  "kind": "division",
  "number": "16.3",
  "heading": "Gains or losses on financial assets and liabilities held for trading by instrument",
  "text": "References National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCurrent period\n010\n010\nDerivatives\nCRR Annex II\nIAS 39.9\n020\nEquity instruments\nECB/2008/32 Annex 2.Part 2.4-5\nIAS 32.11\n030\nDebt securities\nAnnex V.Part 1.26\nAnnex V.Part 1.26\n040\nLoans and advances\nAnnex V.Part 1.27\nAnnex V.Part 1.27\n050\nShort positions\nIAS 39 AG 15(b)\n060\nDeposits\nECB/2008/32 Annex 2.Part 2.9\nECB/2008/32 Annex 2.Part 2.9\n070\nDebt securities issued\nAnnex V.Part 1.31\nAnnex V.Part 1.31\n080\nOther financial liabilities\nAnnex V.Part 1.32-34\nAnnex V.Part 1.32-34\n090\nGAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET\nBAD art 27.Vertical layout(6)\nIFRS 7.20(a)(i)\n100\nDerivatives\nCRR Annex II\n110\nEquity instruments\nECB/2008/32 Annex 2.Part 2.4-5\n120\nDebt securities\nAnnex V.Part 1.26\n130\nLoans and advances\nAnnex V.Part 1.27\n140\nShort positions\n150\nDeposits\nECB/2008/32 Annex 2.Part 2.9\n160\nDebt securities issued\nAnnex V.Part 1.31\n170\nOther financial liabilities\nAnnex V.Part 1.32-34\n180\nGAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET\nBAD art 27.Vertical layout(6)",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/1278/annex/IV/division/16/division/16.3",
    "retrieved_at": "2026-11-01T14:46:33.817431+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}