# 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 16.5: Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument

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

References National GAAP based on BAD
References National GAAP compatible IFRS
Current period
Changes in fair value due to credit risk
Annex V.Part 2.100
010
020
010
Equity instruments
ECB/2008/32 Annex 2.Part 2.4-5
IAS 32.11
020
Debt securities
Annex V.Part 1.26
Annex V.Part 1.26
030
Loans and advances
Annex V.Part 1.27
Annex V.Part 1.27
040
Deposits
ECB/2008/32 Annex 2.Part 2.9
ECB/2008/32 Annex 2.Part 2.9
050
Debt securities issued
Annex V.Part 1.31
Annex V.Part 1.31
060
Other financial liabilities
Annex V.Part 1.32-34
Annex V.Part 1.32-34
070
GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET
BAD art 27.Vertical layout(6)
IFRS 7.20(a)(i)
080
Equity instruments
ECB/2008/32 Annex 2.Part 2.4-5
090
Debt securities
Annex V.Part 1.26
100
Loans and advances
Annex V.Part 1.27
110
Deposits
ECB/2008/32 Annex 2.Part 2.9
120
Debt securities issued
Annex V.Part 1.31
130
Other financial liabilities
Annex V.Part 1.32-34
140
GAINS OR (-) LOSSES ON NON-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/16.5 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-1278/annex-IV/division-16/division-16.5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.