# 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 16.1: Interest income and expenses by instrument and counterparty sector

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

Current period
References
Income
Expenses
Annex V.Part 2.95
Annex V.Part 2.95
010
020
010
Derivatives -Trading
IAS 39.9; Annex V.Part 2.96
020
Debt securities
Annex V.Part 1.26
030
Central banks
Annex V.Part 1.35(a)
040
General governments
Annex V.Part 1.35(b)
050
Credit institutions
Annex V.Part 1.35(c)
060
Other financial corporations
Annex V.Part 1.35(d)
070
Non-financial corporations
Annex V.Part 1.35(e)
080
Loans and advances
Annex V.Part 1.27
090
Central banks
Annex V.Part 1.35(a)
100
General governments
Annex V.Part 1.35(b)
110
Credit institutions
Annex V.Part 1.35(c)
120
Other financial corporations
Annex V.Part 1.35(d)
130
Non-financial corporations
Annex V.Part 1.35(e)
140
Households
Annex V.Part 1.35(f)
150
Other assets
Annex V.Part 1.51
160
Deposits
ECB/2013/33 Annex 2.Part 2.9
170
Central banks
Annex V.Part 1.35(a)
180
General governments
Annex V.Part 1.35(b)
190
Credit institutions
Annex V.Part 1.35(c)
200
Other financial corporations
Annex V.Part 1.35(d)
210
Non-financial corporations
Annex V.Part 1.35(e)
220
Households
Annex V.Part 1.35(f)
230
Debt securities issued
Annex V.Part 1.31
240
Other financial liabilities
Annex V.Part 1.32-34
250
Derivatives - Hedge accounting, interest rate risk
Annex V.Part 2.95
260
Other Liabilities
Annex V.Part 2.10
270
INTEREST
IAS 18.35(b); IAS 1.97

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Source: https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/16/division/16.1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-16/division-16.1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.