{
  "url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-17/division-17.1",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-17/division-17.1.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/17/division/17.1",
  "kind": "division",
  "number": "17.1",
  "heading": "Assets",
  "text": "References\nAccounting scope of consolidation [Carrying amount]\n010\n010\nCash, cash balances at central banks and other demand deposits\nIAS 1.54 (i)\n020\nCash on hand\nAnnex V.Part 2.1\n030\nCash balances at central banks\nAnnex V.Part 2.2\n040\nOther demand deposits\nAnnex V.Part 2.3\n050\nFinancial assets held for trading\nIFRS 7.8(a)(ii); IAS 39.9, AG 14\n060\nDerivatives\nIAS 39.9\n070\nEquity instruments\nIAS 32.11\n080\nDebt securities\nAnnex V.Part 1.24, 26\n090\nLoans and advances\nAnnex V.Part 1.24, 27\n100\nFinancial assets designated at fair value through profit or loss\nIFRS 7.8(a)(i); IAS 39.9\n110\nEquity instruments\nIAS 32.11\n120\nDebt securities\nAnnex V.Part 1.24, 26\n130\nLoans and advances\nAnnex V.Part 1.24, 27\n140\nAvailable-for-sale financial assets\nIFRS 7.8(d); IAS 39.9\n150\nEquity instruments\nIAS 32.11\n160\nDebt securities\nAnnex V.Part 1.24, 26\n170\nLoans and advances\nAnnex V.Part 1.24, 27\n180\nLoans and receivables\nIFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16\n190\nDebt securities\nAnnex V.Part 1.24, 26\n200\nLoans and advances\nAnnex V.Part 1.24, 27\n210\nHeld-to-maturity investments\nIFRS 7.8(b); IAS 39.9, AG16, AG26\n220\nDebt securities\nAnnex V.Part 1.24, 26\n230\nLoans and advances\nAnnex V.Part 1.24, 27\n240\nDerivatives – Hedge accounting\nIFRS 7.22(b); IAS 39.9\n250\nFair value changes of the hedged items in portfolio hedge of interest rate risk\nIAS 39.89A(a)\n260\nInvestments in subsidaries, joint ventures and associates\nIAS 1.54(e); Annex V.Part 2.4\n270\nAssets under reinsurance and insurance contracts\nIFRS 4.IG20.(b)-(c); Annex V.Part 2.105\n280\nTangible assets\n290\nIntangible assets\nIAS 1.54(c); CRR art 4(1)(115)\n300\nGoodwill\nIFRS 3.B67(d); CRR art 4(1)(113)\n310\nOther intangible assets\nIAS 38.8,118\n320\nTax assets\nIAS 1.54(n-o)\n330\nCurrent tax assets\nIAS 1.54(n); IAS 12.5\n340\nDeferred tax assets\nIAS 1.54(o); IAS 12.5; CRR art 4(1)(106)\n350\nOther assets\nAnnex V.Part 2.5\n360\nNon-current assets and disposal groups classified as held for sale\nIAS 1.54(j); IFRS 5.38, Annex V.Part 2.6\n370\nTOTAL ASSETS\nIAS 1.9(a), 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/17/division/17.1",
    "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."
}