# 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 16.6: Gains or losses from hedge accounting

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

References National GAAP based on BAD
References National GAAP compatible IFRS
Current period
010
010
Fair value changes of the hedging instrument [including discontinuation]
4th Directive art 42a(1), (5a); art 42c(1)(a)
IFRS 7.24(a)(i)
020
Fair value changes of the hedged item attributable to the hedged risk
4th Directive art 42a(1), (5a); art 42c(1)(a)
IFRS 7.24(a)(ii)
030
Ineffectiveness in profit or loss from cash flow hedges
4th Directive art 42a(1), (5a); art 42c(1)(a)
IFRS 7.24(b)
040
Ineffectiveness in profit or loss from hedges of net investments in foreign operations
4th Directive art 42a(1), (5a); art 42c(1)(a)
IFRS 7.24(c)
050
GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET
4th Directive art 42a(1), (5a), art 42c(1)(a)
IFRS 7.24

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Source: https://www.legislation.gov.uk/eur/2015/1278/annex/IV/division/16/division/16.6 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-1278/annex-IV/division-16/division-16.6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.