{
  "url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-45/division-45.1",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-45/division-45.1.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/45/division/45.1",
  "kind": "division",
  "number": "45.1",
  "heading": "Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio",
  "text": "References\nCurrent period\nChanges in fair value due to credit risk\n010\n020\n010\nFinancial assets designated at fair value through profit or loss\nIFRS 7.20(a)(i); IAS 39.55(a)\n020\nFinancial liabilities designated at fair value through profit or loss\nIFRS 7.20(a)(i); IAS 39.55(a)\n030\nGAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS\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/45/division/45.1",
    "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."
}