{
  "url": "https://openlegislation.uk/eu-regulation-2015-1278/annex-III/division-1/division-1.3",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-1278/annex-III/division-1/division-1.3.json",
  "legislation": "eur/2015/1278",
  "legislation_title": "Commission Implementing Regulation (EU) 2015/1278 of 9 July 2015 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions as regards instructions, templates and definitions (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-1278",
  "path": "annex/III/division/1/division/1.3",
  "kind": "division",
  "number": "1.3",
  "heading": "Equity",
  "text": "References\nBreakdown in table\nCarrying amount\n010\n010\nCapital\nIAS 1.54(r), BAD art 22\n46\n020\nPaid up capital\nIAS 1.78(e)\n030\nUnpaid capital which has been called up\nIAS 1.78(e); Annex V.Part 2.14\n040\nShare premium\nIAS 1.78(e); CRR art 4(1)(124)\n46\n050\nEquity instruments issued other than capital\nAnnex V.Part 2.15-16\n46\n060\nEquity component of compound financial instruments\nIAS 32.28-29; Annex V.Part 2.15\n070\nOther equity instruments issued\nAnnex V.Part 2.16\n080\nOther equity\nIFRS 2.10; Annex V.Part 2.17\n090\nAccumulated other comprehensive income\nCRR art 4(1)(100)\n46\n095\nItems that will not be reclassified to profit or loss\nIAS 1.82A(a)\n100\nTangible assets\nIAS 16.39-41\n110\nIntangible assets\nIAS 38.85-87\n120\nActuarial gains or (-) losses on defined benefit pension plans\nIAS 1.7\n122\nNon-current assets and disposal groups classified as held for sale\nIFRS 5.38, IG Example 12\n124\nShare of other recognised income and expense of investments in subsidaries, joint ventures and associates\nIAS 1.82(h); IAS 28.11\n128\nItems that may be reclassified to profit or loss\nIAS 1.82A(a)\n130\nHedge of net investments in foreign operations [effective portion]\nIAS 39.102(a)\n140\nForeign currency translation\nIAS 21.52(b); IAS 21.32, 38-49\n150\nHedging derivatives. Cash flow hedges [effective portion]\nIFRS 7.23(c); IAS 39.95-101\n160\nAvailable-for-sale financial assets\nIFRS 7.20(a)(ii); IAS 39.55(b)\n170\nNon-current assets and disposal groups classified as held for sale\nIFRS 5.38, IG Example 12\n180\nShare of other recognised income and expense of investments in subsidaries, joint ventures and associates\nIAS 1.82(h); IAS 28.11\n190\nRetained earnings\nCRR art 4(1)(123)\n200\nRevaluation reserves\nIFRS 1.30, D5-D8; Annex V.Part 2.18\n210\nOther reserves\nIAS 1.54; IAS 1.78(e)\n220\nReserves or accumulated losses of investments in subsidaries, joint ventures and associates\nIAS 28.11; Annex V.Part 2.19\n230\nOther\nAnnex V.Part 2.19\n240\n(-) Treasury shares\nIAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.20\n46\n250\nProfit or loss attributable to owners of the parent\nIAS 27.28; IAS 1.81B (b)(ii)\n2\n260\n(-) Interim dividends\nIAS 32.35\n270\nMinority interests [Non-controlling interests]\nIAS 27.4; IAS 1.54(q); IAS 27.27\n280\nAccumulated Other Comprehensive Income\nIAS 27.27-28; CRR art 4(1)(100)\n46\n290\nOther items\nIAS 27.27-28\n46\n300\nTOTAL EQUITY\nIAS 1.9(c), IG 6\n46\n310\nTOTAL EQUITY AND TOTAL LIABILITIES\nIAS 1.IG6",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/1278/annex/III/division/1/division/1.3",
    "retrieved_at": "2026-11-01T14:46:33.817431+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}