# 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 16.5: Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument

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

References
Current period
Accumulated changes in fair value due to credit risk
Annex V.Part 2.100
010
020
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 FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET
IFRS 7.20(a)(i)

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Source: https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/16/division/16.5 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-16/division-16.5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.