{
  "url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-1/division-1.2",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-1/division-1.2.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/division/1/division/1.2",
  "kind": "division",
  "number": "1.2",
  "heading": "Liabilities",
  "text": "References\nBreakdown in table\nCarrying amount\n010\n010\nFinancial liabilities held for trading\nIFRS 7.8 (e) (ii); IAS 39.9, AG 14-15\n8\n020\nDerivatives\nIAS 39.9, AG 15(a)\n10\n030\nShort positions\nIAS 39.AG 15(b)\n8\n040\nDeposits\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\n8\n050\nDebt securities issued\nAnnex V.Part 1.31\n8\n060\nOther financial liabilities\nAnnex V.Part 1.32-34\n8\n070\nFinancial liabilities designated at fair value through profit or loss\nIFRS 7.8 (e)(i); IAS 39.9\n8\n080\nDeposits\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\n8\n090\nDebt securities issued\nAnnex V.Part 1.31\n8\n100\nOther financial liabilities\nAnnex V.Part 1.32-34\n8\n110\nFinancial liabilities measured at amortised cost\nIFRS 7.8(f); IAS 39.47\n8\n120\nDeposits\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\n8\n130\nDebt securities issued\nAnnex V.Part 1.31\n8\n140\nOther financial liabilities\nAnnex V.Part 1.32-34\n8\n150\nDerivatives – Hedge accounting\nIFRS 7.22(b); IAS 39.9; Annex V.Part 1.23\n8\n160\nFair value changes of the hedged items in portfolio hedge of interest rate risk\nIAS 39.89A(b)\n170\nProvisions\nIAS 37.10; IAS 1.54(l)\n43\n180\nPensions and other post employment defined benefit obligations\nIAS 19.63; IAS 1.78(d); Annex V.Part 2.8\n43\n190\nOther long term employee benefits\nIAS 19.153; IAS 1.78(d); Annex V.Part 2.8\n43\n200\nRestructuring\nIAS 37.71, 84(a)\n43\n210\nPending legal issues and tax litigation\nIAS 37.Appendix C. Examples 6 and 10\n43\n220\nCommitments and guarantees given\nIAS 37.Appendix C.9\n43\n230\nOther provisions\n43\n240\nTax liabilities\nIAS 1.54(n-o)\n250\nCurrent tax liabilities\nIAS 1.54(n); IAS 12.5\n260\nDeferred tax liabilities\nIAS 1.54(o); IAS 12.5; CRR art 4(1)(108)\n270\nShare capital repayable on demand\nIAS 32 IE 33; IFRIC 2; Annex V.Part 2.9\n280\nOther liabilities\nAnnex V.Part 2.10\n290\nLiabilities included in disposal groups classified as held for sale\nIAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11\n300\nTOTAL LIABILITIES\nIAS 1.9(b);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/2016/1702/annex/III/division/1/division/1.2",
    "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."
}