Commission Implementing Regulation (EU) No 680/2014Dangos y teitl llawn
Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance)
[45 Breakdown of selected items of statement of profit or loss U.K.
45.1 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio U.K.
| References | Current period | Changes in fair value due to credit risk |
|---|
| Annex V.Part 2.312 |
|---|
| 010 | 020 |
|---|
| 010 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i); IFRS 9.4.1.5 | | |
|---|
| 020 | Financial liabilities designated at fair value through profit or loss | IFRS 7.20(a)(i); IFRS 9.4.2.2 | | |
|---|
| 030 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS | IFRS 7.20(a)(i) | | |
|---|
45.2 Gains or losses on derecognition of non-financial assets U.K.
| References | Current period |
|---|
| Annex V.Part 2.313 |
|---|
| 010 |
|---|
| 020 | Investment property | IAS 40.69; IAS 1.34(a), 98(d) | |
|---|
| 030 | Intangible assets | IAS 38.113-115A; IAS 1.34(a) | |
|---|
| 040 | Other assets | IAS 1.34 (a) | |
|---|
| 050 | GAINS OR (-) LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS | IAS 1.34 | |
|---|
45.3 Other operating income and expenses U.K.
| References | Income | Expenses |
|---|
| 010 | 020 |
|---|
| 010 | Changes in fair value in tangible assets measured using the fair value model | IAS 40.76(d); Annex V.Part 2.314 | | |
|---|
| 020 | Investment property | IAS 40.75(f); Annex V.Part 2.314 | | |
|---|
| 030 | Operating leases other than investment property | IAS 17.50, 51, 56(b); Annex V.Part 2.315 | | |
|---|
| 040 | Other | Annex V.Part 2.316 | | |
|---|
| 050 | OTHER OPERATING INCOME OR EXPENSES | Annex V.Part 2.314-316 | | ] |
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