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)
ANNEX IVREPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS
11. Derivatives - Hedge accounting
11.1 Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge
11.2 Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk