# 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 16.3: Gains or losses on financial assets and liabilities held for trading by instrument

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

References National GAAP based on BAD
References National GAAP compatible IFRS
Current period
010
010
Derivatives
CRR Annex II
IAS 39.9
020
Equity instruments
ECB/2008/32 Annex 2.Part 2.4-5
IAS 32.11
030
Debt securities
Annex V.Part 1.26
Annex V.Part 1.26
040
Loans and advances
Annex V.Part 1.27
Annex V.Part 1.27
050
Short positions
IAS 39 AG 15(b)
060
Deposits
ECB/2008/32 Annex 2.Part 2.9
ECB/2008/32 Annex 2.Part 2.9
070
Debt securities issued
Annex V.Part 1.31
Annex V.Part 1.31
080
Other financial liabilities
Annex V.Part 1.32-34
Annex V.Part 1.32-34
090
GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET
BAD art 27.Vertical layout(6)
IFRS 7.20(a)(i)
100
Derivatives
CRR Annex II
110
Equity instruments
ECB/2008/32 Annex 2.Part 2.4-5
120
Debt securities
Annex V.Part 1.26
130
Loans and advances
Annex V.Part 1.27
140
Short positions
150
Deposits
ECB/2008/32 Annex 2.Part 2.9
160
Debt securities issued
Annex V.Part 1.31
170
Other financial liabilities
Annex V.Part 1.32-34
180
GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET
BAD art 27.Vertical layout(6)

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Source: https://www.legislation.gov.uk/eur/2015/1278/annex/IV/division/16/division/16.3 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-1278/annex-IV/division-16/division-16.3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.