# 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 45.1: Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio

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

References
Current period
Changes in fair value due to credit risk
010
020
010
Financial assets designated at fair value through profit or loss
IFRS 7.20(a)(i); IAS 39.55(a)
020
Financial liabilities designated at fair value through profit or loss
IFRS 7.20(a)(i); IAS 39.55(a)
030
GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS
IFRS 7.20(a)(i)

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Source: https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/45/division/45.1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-45/division-45.1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.