{
  "url": "https://openlegislation.uk/eu-regulation-2015-1278/annex-IV/division-20/division-20.1",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-1278/annex-IV/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/IV/division/20/division/20.1",
  "kind": "division",
  "number": "20.1",
  "heading": "Geographical breakdown of assets by location of the activities",
  "text": "References National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCarrying amount\nDomestic activitivies\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\nBAD art 4.Assets(1)\nIAS 1.54 (i)\n020\nCash on hand\nAnnex V.Part 2.1\nAnnex V.Part 2.1\n030\nCash balances at central banks\nBAD art 13(2); Annex V.Part 2.2\nAnnex V.Part 2.2\n040\nOther demand deposits\nAnnex V.Part 2.3\n050\nFinancial assets held for trading\n4th Directive art 42a(1), (5a); IAS 39.9\nIFRS 7.8(a)(ii); IAS 39.9, AG 14\n060\nDerivatives\nCRR Annex II\nIAS 39.9\n070\nEquity instruments\nECB/2008/32 Annex 2.Part 2.4-5\nIAS 32.11\n080\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n090\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n091\nTrading financial assets\nAnnex V.Part 1.15\n092\nDerivatives\nCRR Annex II; Annex V.Part 1.15\n093\nEquity instruments\nECB/2008/32 Annex 2.Part 2.4-5\n094\nDebt securities\nAnnex V.Part 1.24, 26\n095\nLoans and advances\nAnnex V.Part 1.24, 27\n100\nFinancial assets designated at fair value through profit or loss\n4th Directive art 42a(1), (5a); IAS 39.9\nIFRS 7.8(a)(i); IAS 39.9\n110\nEquity instruments\nECB/2008/32 Annex 2.Part 2.4-5\nIAS 32.11\n120\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n130\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n140\nAvailable-for-sale financial assets\n4th Directive art 42a(1), (5a); IAS 39.9\nIFRS 7.8(d); IAS 39.9\n150\nEquity instruments\nECB/2008/32 Annex 2.Part 2.4-5\nIAS 32.11\n160\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n170\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n171\nNon-trading non-derivative financial assets measured at fair value through profit or loss\n4th Directive art 42a(1), (4)\n172\nEquity instruments\nECB/2008/32 Annex 2.Part 2.4-5\n173\nDebt securities\nAnnex V.Part 1.24, 26\n174\nLoan and advances\n4th Directive art 42a(1), (4)(b); Annex V.Part 1.24, 27\n175\nNon-trading non-derivative financial assets measured at fair value to equity\n4th Directive art 42a(1); art 42c (2)\n176\nEquity instruments\nECB/2008/32 Annex 2.Part 2.4-5\n177\nDebt securities\nAnnex V.Part 1.24, 26\n178\nLoan and advances\n4th Directive art 42a(1), (4)(b); Annex V.Part 1.24, 27\n180\nLoans and receivables\n4th Directive art 42a(4)(b),(5a); IAS 39.9\nIFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16\n190\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n200\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n210\nHeld-to-maturity investments\n4th Directive art 42a(4)(a),(5a); IAS 39.9\nIFRS 7.8(b); IAS 39.9, AG16, AG26\n220\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n230\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n231\nNon-trading debt instruments measured at a cost-based method\nBAD art 37.1; art 42a(4)(b); Annex V.Part1.16\n232\nDebt securities\nAnnex V.Part 1.24, 26\n233\nLoans and advances\nAnnex V.Part 1.24, 27\n234\nOther non-trading non-derivative financial assets\nBAD art 35-37; Annex V.Part 1.17\n235\nEquity instruments\nECB/2008/32 Annex 2.Part 2.4-5\n236\nDebt securities\nAnnex V.Part 1.24, 26\n237\nLoans and advances\nAnnex V.Part 1.24, 27\n240\nDerivatives — Hedge accounting\n4th Directive art 42a(1), (5a); art 42c(1)(a); IAS 39.9; Annex V.Part 1.19\nIFRS 7.22(b); IAS 39.9\n250\nFair value changes of the hedged items in portfolio hedge of interest rate risk\n4th Directive art 42a(5), (5a); IAS 39.89A (a)\nIAS 39.89A(a)\n260\nTangible assets\nBAD art 4.Assets(10)\n270\nIntangible assets\nBAD art 4.Assets(9); CRR art 4(115)\nIAS 1.54(c); CRR art 4(115)\n280\nInvestments in subsidaries, joint ventures and associates\nBAD art 4.Assets(7)-(8); 4th Directive art 17; Annex V.Part 2.4\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\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\nBAD art 4 Assets\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/IV/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."
}