{
  "url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-16/division-16.4",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-16/division-16.4.json",
  "legislation": "eur/2016/1702",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2016-1702",
  "path": "annex/III/division/16/division/16.4",
  "kind": "division",
  "number": "16.4",
  "heading": "Gains or losses on financial assets and liabilities held for trading by risk",
  "text": "References\nCurrent period\n010\n010\nInterest rate instruments and related derivatives\nAnnex V.Part 2.99(a)\n020\nEquity instruments and related derivatives\nAnnex V.Part 2.99(b)\n030\nForeign exchange trading and derivatives related with foreign exchange and gold\nAnnex V.Part 2.99(c)\n040\nCredit risk instruments and related derivatives\nAnnex V.Part 2.99(d)\n050\nDerivatives related with commodities\nAnnex V.Part 2.99(e)\n060\nOther\nAnnex V.Part 2.99(f)\n070\nGAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET\nIFRS 7.20(a)(i)",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/16/division/16.4",
    "retrieved_at": "2026-11-01T14:45:32.881051+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}