# 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 16.6: Gains or losses from hedge accounting

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

References
Current period
010
010
Fair value changes of the hedging instrument [including discontinuation]
IFRS 7.24(a)(i)
020
Fair value changes of the hedged item attributable to the hedged risk
IFRS 7.24(a)(ii)
030
Ineffectiveness in profit or loss from cash flow hedges
IFRS 7.24(b)
040
Ineffectiveness in profit or loss from hedges of net investments in foreign operations
IFRS 7.24(c)
050
GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET
IFRS 7.24

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Source: https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/16/division/16.6 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-16/division-16.6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.