{
  "url": "https://openlegislation.uk/eu-regulation-2015-1278/annex-III/division-20/division-20.1",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-1278/annex-III/division-20/division-20.1.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/20/division/20.1",
  "kind": "division",
  "number": "20.1",
  "heading": "Geographical breakdown of assets by location of the activities",
  "text": "References\nCarrying amount\nDomestic activities\nNon-domestic activities\nAnnex V.Part 2.107\nAnnex V.Part 2.107\n010\n020\n010\nCash, cash balances at central banks and other demand deposits\nIAS 1.54 (i)\n020\nCash on hand\nAnnex V.Part 2.1\n030\nCash balances at central banks\nAnnex V.Part 2.2\n040\nOther demand deposits\nAnnex V.Part 2.3\n050\nFinancial assets held for trading\nIFRS 7.8(a)(ii); IAS 39.9, AG 14\n060\nDerivatives\nIAS 39.9\n070\nEquity instruments\nIAS 32.11\n080\nDebt securities\nAnnex V.Part 1.24, 26\n090\nLoans and advances\nAnnex V.Part 1.24, 27\n100\nFinancial assets designated at fair value through profit or loss\nIFRS 7.8(a)(i); IAS 39.9\n110\nEquity instruments\nIAS 32.11\n120\nDebt securities\nAnnex V.Part 1.24, 26\n130\nLoans and advances\nAnnex V.Part 1.24, 27\n140\nAvailable-for-sale financial assets\nIFRS 7.8(d); IAS 39.9\n150\nEquity instruments\nIAS 32.11\n160\nDebt securities\nAnnex V.Part 1.24, 26\n170\nLoans and advances\nAnnex V.Part 1.24, 27\n180\nLoans and receivables\nIFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16\n190\nDebt securities\nAnnex V.Part 1.24, 26\n200\nLoans and advances\nAnnex V.Part 1.24, 27\n210\nHeld-to-maturity investments\nIFRS 7.8(b); IAS 39.9, AG16, AG26\n220\nDebt securities\nAnnex V.Part 1.24, 26\n230\nLoans and advances\nAnnex V.Part 1.24, 27\n240\nDerivatives — Hedge accounting\nIFRS 7.22(b); IAS 39.9\n250\nFair value changes of the hedged items in portfolio hedge of interest rate risk\nIAS 39.89A(a)\n260\nTangible assets\n270\nIntangible assets\nIAS 1.54(c); CRR art 4(1)(115)\n280\nInvestments in subsidaries, joint ventures and associates\nIAS 1.54(e); Annex V.Part 2.4\n290\nTax assets\nIAS 1.54(n-o)\n300\nOther assets\nAnnex V.Part 2.5\n310\nNon-current assets and disposal groups classified as held for sale\nIAS 1.54(j); IFRS 5.38\n320\nASSETS\nIAS 1.9(a), IG 6",
  "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/20/division/20.1",
    "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."
}