# 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 17.2: Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given

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

References
Accounting scope of consolidation [Nominal amount]
010
010
Loan commitments given
IAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57
020
Financial guarantees given
IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58
030
Other Commitments given
CRR Annex I; Annex V.Part 2.56, 59
040
OFF-BALANCE SHEET EXPOSURES

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Source: https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/17/division/17.2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-17/division-17.2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.