{
  "url": "https://openlegislation.uk/eu-regulation-2015-1278/annex-IV/division-16/division-16.6",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-1278/annex-IV/division-16/division-16.6.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/16.6",
  "kind": "division",
  "number": "16.6",
  "heading": "Gains or losses from hedge accounting",
  "text": "References National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCurrent period\n010\n010\nFair value changes of the hedging instrument [including discontinuation]\n4th Directive art 42a(1), (5a); art 42c(1)(a)\nIFRS 7.24(a)(i)\n020\nFair value changes of the hedged item attributable to the hedged risk\n4th Directive art 42a(1), (5a); art 42c(1)(a)\nIFRS 7.24(a)(ii)\n030\nIneffectiveness in profit or loss from cash flow hedges\n4th Directive art 42a(1), (5a); art 42c(1)(a)\nIFRS 7.24(b)\n040\nIneffectiveness in profit or loss from hedges of net investments in foreign operations\n4th Directive art 42a(1), (5a); art 42c(1)(a)\nIFRS 7.24(c)\n050\nGAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET\n4th Directive art 42a(1), (5a), art 42c(1)(a)\nIFRS 7.24",
  "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/16.6",
    "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."
}