OpenLegislation

Division 16 Breakdown of selected statement of profit or loss items

United Kingdom

Original text. Later amendments are not shown.

  1. 16.1Interest income and expenses by instrument and counterparty sector
  2. 16.2Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument
  3. 16.3Gains or losses on financial assets and liabilities held for trading by instrument
  4. 16.4Gains or losses on financial assets and liabilities held for trading by risk
  5. 16.5Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument
  6. 16.6Gains or losses from hedge accounting
  7. 16.7Impairment on financial and non-financial assets