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

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

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)

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Source: https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/16/division/16.3 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-16/division-16.3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.