{
  "url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III.json",
  "legislation": "eur/2016/1702",
  "legislation_title": "Commission Implementing Regulation (EU) 2016/1702 of 18 August 2016 amending Implementing Regulation (EU) No 680/2014 as regards templates and instructions (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2016-1702",
  "path": "annex/III",
  "kind": "annex",
  "number": "III",
  "heading": "REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS",
  "text": "FINREP TEMPLATES FOR IFRS\nTEMPLATE NUMBER\nTEMPLATE CODE\nNAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATES\nPART 1 [QUARTERLY FREQUENCY]\nBalance Sheet Statement [Statement of Financial Position]\n1.1\nF 01.01\nBalance Sheet Statement: assets\n1.2\nF 01.02\nBalance Sheet Statement: liabilities\n1.3\nF 01.03\nBalance Sheet Statement: equity\n2\nF 02.00\nStatement of profit or loss\n3\nF 03.00\nStatement of comprehensive income\nBreakdown of financial assets by instrument and by counterparty sector\n4.1\nF 04.01\nBreakdown of financial assets by instrument and by counterparty sector: financial assets held for trading\n4.2\nF 04.02\nBreakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss\n4.3\nF 04.03\nBreakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets\n4.4\nF 04.04\nBreakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments\n4.5\nF 04.05\nSubordinated financial assets\n5\nF 05.00\nBreakdown of loans and advances by product\n6\nF 06.00\nBreakdown of loans and advances to non-financial corporations by NACE codes\n7\nF 07.00\nFinancial assets subject to impairment that are past due or impaired\nBreakdown of financial liabilities\n8.1\nF 08.01\nBreakdown of financial liabilities by product and by counterparty sector\n8.2\nF 08.02\nSubordinated financial liabilities\nLoan commitments, financial guarantees and other commitments\n9.1\nF 09.01\nOff-balance sheet exposures: loan commitments, financial guarantees and other commitments given\n9.2\nF 09.02\nLoan commitments, financial guarantees and other commitments received\n10\nF 10.00\nDerivatives - Trading\nDerivatives - Hedge accounting\n11.1\nF 11.01\nDerivatives - Hedge accounting: Breakdown by type of risk and type of hedge\n12\nF 12.00\nMovements in allowances for credit losses and impairment of equity instruments\nCollateral and guarantees received\n13.1\nF 13.01\nBreakdown of loans and advances by collateral and guarantees\n13.2\nF 13.02\nCollateral obtained by taking possession during the period [held at the reporting date]\n13.3\nF 13.03\nCollateral obtained by taking possession [tangible assets] accumulated\n14\nF 14.00\nFair value hierarchy: financial instruments at fair value\n15\nF 15.00\nDerecognition and financial liabilities associated with transferred financial assets\nBreakdown of selected statement of profit or loss items\n16.1\nF 16.01\nInterest income and expenses by instrument and counterparty sector\n16.2\nF 16.02\nGains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument\n16.3\nF 16.03\nGains or losses on financial assets and liabilities held for trading by instrument\n16.4\nF 16.04\nGains or losses on financial assets and liabilities held for trading by risk\n16.5\nF 16.05\nGains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument\n16.6\nF 16.06\nGains or losses from hedge accounting\n16.7\nF 16.07\nImpairment on financial and non-financial assets\nReconciliation between accounting and CRR scope of consolidation: Balance Sheet\n17.1\nF 17.01\nReconciliation between accounting and CRR scope of consolidation: Assets\n17.2\nF 17.02\nReconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given\n17.3\nF 17.03\nReconciliation between accounting and CRR scope of consolidation: Liabilities\n18\nF 18.00\nPerforming and non-performing exposures\n19\nF 19.00\nForborne exposures\nPART 2 [QUATERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]\nGeographical breakdown\n20.1\nF 20.01\nGeographical breakdown of assets by location of the activities\n20.2\nF 20.02\nGeographical breakdown of liabilities by location of the activities\n20.3\nF 20.03\nGeographical breakdown of main statement of profit or loss items by location of the activities\n20.4\nF 20.04\nGeographical breakdown of assets by residence of the counterparty\n20.5\nF 20.05\nGeographical breakdown of off-balance sheet exposures by residence of the counterparty\n20.6\nF 20.06\nGeographical breakdown of liabilities by residence of the counterparty\n20.7\nF 20.07\nGeographical breakdown by residence of the counterparty of loans and advances to non-financial corporations by NACE codes\n21\nF 21.00\nTangible and intangible assets: assets subject to operating lease\nAsset management, custody and other service functions\n22.1\nF 22.01\nFee and commission income and expenses by activity\n22.2\nF 22.02\nAssets involved in the services provided\nPART 3 [SEMI-ANNUAL]\nOff-balance sheet activities: interests in unconsolidated structured entities\n30.1\nF 30.01\nInterests in unconsolidated structured entities\n30.2\nF 30.02\nBreakdown of interests in unconsolidated structured entities by nature of the activities\nRelated parties\n31.1\nF 31.01\nRelated parties: amounts payable to and amounts receivable from\n31.2\nF 31.02\nRelated parties: expenses and income generated by transactions with\nPART 4 [ANNUAL]\nGroup structure\n40.1\nF 40.01\nGroup structure: \"entity-by-entity\"\n40.2\nF 40.02\nGroup structure: \"instrument-by-instrument\"\nFair value\n41.1\nF 41.01\nFair value hierarchy: financial instruments at amortised cost\n41.2\nF 41.02\nUse of the Fair Value Option\n41.3\nF 41.03\nHybrid financial instruments not designated at fair value through profit or loss\n42\nF 42.00\nTangible and intangible assets: carrying amount by measurement method\n43\nF 43.00\nProvisions\nDefined benefit plans and employee benefits\n44.1\nF 44.01\nComponents of net defined benefit plan assets and liabilities\n44.2\nF 44.02\nMovements in defined benefit plan obligations\n44.3\nF 44.03\nMemo items [related to staff expenses]\nBreakdown of selected items of statement of profit or loss\n45.1\nF 45.01\nGains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio\n45.2\nF 45.02\nGains or losses on derecognition of non-financial assets other than held for sale\n45.3\nF 45.03\nOther operating income and expenses\n46\nF 46.00\nStatement of changes in equity",
  "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/2016/1702/annex/III",
    "retrieved_at": "2026-11-01T14:45:32.881051+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."
}