# 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), Division 1.2: Liabilities

Extent: E+W+S+N.I.

References
Breakdown in table
Carrying amount
010
010
Financial liabilities held for trading
IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15
8
020
Derivatives
IAS 39.9, AG 15(a)
10
030
Short positions
IAS 39.AG 15(b)
8
040
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
8
050
Debt securities issued
Annex V.Part 1.31
8
060
Other financial liabilities
Annex V.Part 1.32-34
8
070
Financial liabilities designated at fair value through profit or loss
IFRS 7.8 (e)(i); IAS 39.9
8
080
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
8
090
Debt securities issued
Annex V.Part 1.31
8
100
Other financial liabilities
Annex V.Part 1.32-34
8
110
Financial liabilities measured at amortised cost
IFRS 7.8(f); IAS 39.47
8
120
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
8
130
Debt securities issued
Annex V.Part 1.31
8
140
Other financial liabilities
Annex V.Part 1.32-34
8
150
Derivatives – Hedge accounting
IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23
8
160
Fair value changes of the hedged items in portfolio hedge of interest rate risk
IAS 39.89A(b)
170
Provisions
IAS 37.10; IAS 1.54(l)
43
180
Pensions and other post employment defined benefit obligations
IAS 19.63; IAS 1.78(d); Annex V.Part 2.8
43
190
Other long term employee benefits
IAS 19.153; IAS 1.78(d); Annex V.Part 2.8
43
200
Restructuring
IAS 37.71, 84(a)
43
210
Pending legal issues and tax litigation
IAS 37.Appendix C. Examples 6 and 10
43
220
Commitments and guarantees given
IAS 37.Appendix C.9
43
230
Other provisions
43
240
Tax liabilities
IAS 1.54(n-o)
250
Current tax liabilities
IAS 1.54(n); IAS 12.5
260
Deferred tax liabilities
IAS 1.54(o); IAS 12.5; CRR art 4(1)(108)
270
Share capital repayable on demand
IAS 32 IE 33; IFRIC 2; Annex V.Part 2.9
280
Other liabilities
Annex V.Part 2.10
290
Liabilities included in disposal groups classified as held for sale
IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11
300
TOTAL LIABILITIES
IAS 1.9(b);IG 6

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Source: https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/1/division/1.2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-1/division-1.2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.