# Commission Implementing Regulation (EU) 2016/1702 of 18 August 2016 amending Implementing Regulation (EU) No 680/2014 as regards templates and instructions (Text with EEA relevance), Division 16.2: Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument

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

References
Current period
010
010
Equity instruments
IAS 32.11
020
Debt securities
Annex V.Part 1.26
030
Loans and advances
Annex V.Part 1.27
040
Deposits
ECB/2013/33 Annex 2.Part 2.9
050
Debt securities issued
Annex V.Part 1.31
060
Other financial liabilities
Annex V.Part 1.32-34
070
GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET
IFRS 7.20(a)(v-vii); IAS 39.55(a)

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Source: https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/16/division/16.2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-16/division-16.2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.