{
  "url": "https://openlegislation.uk/eu-regulation-2015-1278/annex-IV/division-16/division-16.1",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-1278/annex-IV/division-16/division-16.1.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/IV/division/16/division/16.1",
  "kind": "division",
  "number": "16.1",
  "heading": "Interest income and expenses by instrument and counterparty sector",
  "text": "References National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCurrent period\nIncome\nExpenses\nAnnex V.Part 2.95\nAnnex V.Part 2.95\n010\n020\n010\nDerivatives -Trading\nCRR Annex II; Annex V.Part 2.96\nIAS 39.9; Annex V.Part 2.96\n020\nDebt securities\nAnnex V.Part 1.26\nAnnex V.Part 1.26\n030\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n040\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n050\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n060\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n070\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n080\nLoans and advances\nAnnex V.Part 1.27\nAnnex V.Part 1.27\n090\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n100\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n110\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n120\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n130\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n140\nHouseholds\nAnnex V.Part 1.35(f)\nAnnex V.Part 1.35(f)\n150\nOther assets\nAnnex V.Part 1.51\nAnnex V.Part 1.51\n160\nDeposits\nECB/2008/32 Annex 2.Part 2.9\nECB/2008/32 Annex 2.Part 2.9\n170\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n180\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n190\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n200\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n210\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n220\nHouseholds\nAnnex V.Part 1.35(f)\nAnnex V.Part 1.35(f)\n230\nDebt securities issued\nAnnex V.Part 1.31\nAnnex V.Part 1.31\n240\nOther financial liabilities\nAnnex V.Part 1.32-34\nAnnex V.Part 1.32-34\n250\nDerivatives — Hedge accounting, interest rate risk\nAnnex V.Part 2.95\nAnnex V.Part 2.95\n260\nOther Liabilities\nAnnex V.Part 2.10\nAnnex V.Part 2.10\n270\nINTEREST\nBAD art 27.Vertical layout(1), (2)\nIAS 18.35(b); IAS 1.97",
  "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/IV/division/16/division/16.1",
    "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."
}