{
  "url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-16/division-16.1",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-16/division-16.1.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/16/division/16.1",
  "kind": "division",
  "number": "16.1",
  "heading": "Interest income and expenses by instrument and counterparty sector",
  "text": "Current period\nReferences\nIncome\nExpenses\nAnnex V.Part 2.95\nAnnex V.Part 2.95\n010\n020\n010\nDerivatives -Trading\nIAS 39.9; Annex V.Part 2.96\n020\nDebt securities\nAnnex V.Part 1.26\n030\nCentral banks\nAnnex V.Part 1.35(a)\n040\nGeneral governments\nAnnex V.Part 1.35(b)\n050\nCredit institutions\nAnnex V.Part 1.35(c)\n060\nOther financial corporations\nAnnex V.Part 1.35(d)\n070\nNon-financial corporations\nAnnex V.Part 1.35(e)\n080\nLoans and advances\nAnnex V.Part 1.27\n090\nCentral banks\nAnnex V.Part 1.35(a)\n100\nGeneral governments\nAnnex V.Part 1.35(b)\n110\nCredit institutions\nAnnex V.Part 1.35(c)\n120\nOther financial corporations\nAnnex V.Part 1.35(d)\n130\nNon-financial corporations\nAnnex V.Part 1.35(e)\n140\nHouseholds\nAnnex V.Part 1.35(f)\n150\nOther assets\nAnnex V.Part 1.51\n160\nDeposits\nECB/2013/33 Annex 2.Part 2.9\n170\nCentral banks\nAnnex V.Part 1.35(a)\n180\nGeneral governments\nAnnex V.Part 1.35(b)\n190\nCredit institutions\nAnnex V.Part 1.35(c)\n200\nOther financial corporations\nAnnex V.Part 1.35(d)\n210\nNon-financial corporations\nAnnex V.Part 1.35(e)\n220\nHouseholds\nAnnex V.Part 1.35(f)\n230\nDebt securities issued\nAnnex V.Part 1.31\n240\nOther financial liabilities\nAnnex V.Part 1.32-34\n250\nDerivatives - Hedge accounting, interest rate risk\nAnnex V.Part 2.95\n260\nOther Liabilities\nAnnex V.Part 2.10\n270\nINTEREST\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/2016/1702/annex/III/division/16/division/16.1",
    "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."
}