# 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 17.1: Assets

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

References
Accounting scope of consolidation [Carrying amount]
010
010
Cash, cash balances at central banks and other demand deposits
IAS 1.54 (i)
020
Cash on hand
Annex V.Part 2.1
030
Cash balances at central banks
Annex V.Part 2.2
040
Other demand deposits
Annex V.Part 2.3
050
Financial assets held for trading
IFRS 7.8(a)(ii); IAS 39.9, AG 14
060
Derivatives
IAS 39.9
070
Equity instruments
IAS 32.11
080
Debt securities
Annex V.Part 1.24, 26
090
Loans and advances
Annex V.Part 1.24, 27
100
Financial assets designated at fair value through profit or loss
IFRS 7.8(a)(i); IAS 39.9
110
Equity instruments
IAS 32.11
120
Debt securities
Annex V.Part 1.24, 26
130
Loans and advances
Annex V.Part 1.24, 27
140
Available-for-sale financial assets
IFRS 7.8(d); IAS 39.9
150
Equity instruments
IAS 32.11
160
Debt securities
Annex V.Part 1.24, 26
170
Loans and advances
Annex V.Part 1.24, 27
180
Loans and receivables
IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16
190
Debt securities
Annex V.Part 1.24, 26
200
Loans and advances
Annex V.Part 1.24, 27
210
Held-to-maturity investments
IFRS 7.8(b); IAS 39.9, AG16, AG26
220
Debt securities
Annex V.Part 1.24, 26
230
Loans and advances
Annex V.Part 1.24, 27
240
Derivatives – Hedge accounting
IFRS 7.22(b); IAS 39.9
250
Fair value changes of the hedged items in portfolio hedge of interest rate risk
IAS 39.89A(a)
260
Investments in subsidaries, joint ventures and associates
IAS 1.54(e); Annex V.Part 2.4
270
Assets under reinsurance and insurance contracts
IFRS 4.IG20.(b)-(c); Annex V.Part 2.105
280
Tangible assets
290
Intangible assets
IAS 1.54(c); CRR art 4(1)(115)
300
Goodwill
IFRS 3.B67(d); CRR art 4(1)(113)
310
Other intangible assets
IAS 38.8,118
320
Tax assets
IAS 1.54(n-o)
330
Current tax assets
IAS 1.54(n); IAS 12.5
340
Deferred tax assets
IAS 1.54(o); IAS 12.5; CRR art 4(1)(106)
350
Other assets
Annex V.Part 2.5
360
Non-current assets and disposal groups classified as held for sale
IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6
370
TOTAL ASSETS
IAS 1.9(a), IG 6

---
Source: https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/17/division/17.1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-17/division-17.1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.