{
  "url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-16/division-16.6",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-16/division-16.6.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/16.6",
  "kind": "division",
  "number": "16.6",
  "heading": "Gains or losses from hedge accounting",
  "text": "References\nCurrent period\n010\n010\nFair value changes of the hedging instrument [including discontinuation]\nIFRS 7.24(a)(i)\n020\nFair value changes of the hedged item attributable to the hedged risk\nIFRS 7.24(a)(ii)\n030\nIneffectiveness in profit or loss from cash flow hedges\nIFRS 7.24(b)\n040\nIneffectiveness in profit or loss from hedges of net investments in foreign operations\nIFRS 7.24(c)\n050\nGAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET\nIFRS 7.24",
  "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/16.6",
    "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."
}