d1e313-270-1__para

Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance) · European Union

A financial asset or financial liability at fair value through profit or loss is a financial asset or financial liability that meets either of the following conditions.

← Definitions of four categories of financial instruments · All articles · (a) →

Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.