OpenLegislation

Division 15.1 Interest income and expenses by instrument and counterparty sector (16.1)F1

United Kingdom

Original text. Later amendments are not shown.

  1. (a)

    interest income on financial and other assets;

  2. (b)

    interest income on financial liabilities with negative effective interest rate.

  1. (a)

    interest expenses on financial and other liabilities;

  2. (b)

    interest expenses on financial assets with negative effective interest rate.

  1. 187Division 187
  2. 188Division 188
  3. 189Division 189
  4. 190Division 190
  5. 191Division 191
  6. 192Division 192
  7. 193Division 193
  8. 194Division 194
  9. 194iDivision 194i
  10. 194iiDivision 194ii

Annotations

Textual amendments

F1

Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 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).