Contents
Article 10Trading book component#
When calculating the financial component in accordance with the accounting approach, institutions shall calculate the trading book component referred to in Article 314(6) of Regulation (EU) No 575/2013 as the sum of the following items:
(a)gains or (-) losses on financial assets and liabilities held for trading, net;
(b)gains or (-) losses from hedge accounting, net, where hedge accounting is used for hedging financial assets and liabilities held for trading;
(c)exchange differences [gain or (-) loss], net, where such differences originate from financial assets and liabilities held for trading.
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