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Division 16.3 Gains or losses on financial assets and liabilities held for trading by instrument

United Kingdom

Original text. Later amendments are not shown.

References Current period
010
010 Derivatives IAS 39.9
020 Equity instruments IAS 32.11
030 Debt securities Annex V.Part 1.26
040 Loans and advances Annex V.Part 1.27
050 Short positions IAS 39 AG 15(b)
060 Deposits ECB/2013/33 Annex 2.Part 2.9
070 Debt securities issued Annex V.Part 1.31
080 Other financial liabilities Annex V.Part 1.32-34
090 GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET IFRS 7.20(a)(i)