{
  "url": "https://openlegislation.uk/eu-regulation-2015-1278/annex-IV/division-16/division-16.4",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-1278/annex-IV/division-16/division-16.4.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/16.4",
  "kind": "division",
  "number": "16.4",
  "heading": "Gains or losses on financial assets and liabilities held for trading by risk",
  "text": "References National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCurrent period\n010\n010\nInterest rate instruments and related derivatives\nAnnex V.Part 2.99(a)\nAnnex V.Part 2.99(a)\n020\nEquity instruments and related derivatives\nAnnex V.Part 2.99(b)\nAnnex V.Part 2.99(b)\n030\nForeign exchange trading and derivatives related with foreign exchange and gold\nAnnex V.Part 2.99(c)\nAnnex V.Part 2.99(c)\n040\nCredit risk instruments and related derivatives\nAnnex V.Part 2.99(d)\nAnnex V.Part 2.99(d)\n050\nDerivatives related with commodities\nAnnex V.Part 2.99(e)\nAnnex V.Part 2.99(e)\n060\nOther\nAnnex V.Part 2.99(f)\nAnnex V.Part 2.99(f)\n070\nGAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET\nBAD art 27.Vertical layout(6)\nIFRS 7.20(a)(i)\n080\nInterest rate instruments and related derivatives\nAnnex V.Part 2.99(a)\n090\nEquity instruments and related derivatives\nAnnex V.Part 2.99(b)\n100\nForeign exchange trading and derivatives related with foreign exchange and gold\nAnnex V.Part 2.99(c)\n110\nCredit risk instruments and related derivatives\nAnnex V.Part 2.99(d)\n120\nDerivatives related with commodities\nAnnex V.Part 2.99(e)\n130\nOther\nAnnex V.Part 2.99(f)\n140\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/16.4",
    "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."
}