{
  "url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-17/division-17.3",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-17/division-17.3.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/17.3",
  "kind": "division",
  "number": "17.3",
  "heading": "Liabilities and equity",
  "text": "References\nAccounting scope of consolidation [Carrying amount]\n010\n010\nFinancial liabilities held for trading\nIFRS 7.8 (e) (ii); IAS 39.9, AG 14-15\n020\nDerivatives\nIAS 39.9, AG 15(a)\n030\nShort positions\nIAS 39.AG 15(b)\n040\nDeposits\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\n050\nDebt securities issued\nAnnex V.Part 1.31\n060\nOther financial liabilities\nAnnex V.Part 1.32-34\n070\nFinancial liabilities designated at fair value through profit or loss\nIFRS 7.8 (e)(i); IAS 39.9\n080\nDeposits\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\n090\nDebt securities issued\nAnnex V.Part 1.31\n100\nOther financial liabilities\nAnnex V.Part 1.32-34\n110\nFinancial liabilities measured at amortised cost\nIFRS 7.8(f); IAS 39.47\n120\nDeposits\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\n130\nDebt securities issued\nAnnex V.Part 1.31\n140\nOther financial liabilities\nAnnex V.Part 1.32-34\n150\nDerivatives – Hedge accounting\nIFRS 7.22(b); IAS 39.9; Annex V.Part 1.23\n160\nFair value changes of the hedged items in portfolio hedge of interest rate risk\nIAS 39.89A(b)\n170\nLiabilities under insurance and reinsurance contracts\nIFRS 4.IG20(a); Annex V.Part 2.106\n180\nProvisions\nIAS 37.10; IAS 1.54(l)\n190\nTax liabilities\nIAS 1.54(n-o)\n200\nCurrent tax liabilities\nIAS 1.54(n); IAS 12.5\n210\nDeferred tax liabilities\nIAS 1.54(o); IAS 12.5; CRR art 4(1)(108)\n220\nShare capital repayable on demand\nIAS 32 IE 33; IFRIC 2; Annex V.Part 2.9\n230\nOther liabilities\nAnnex V.Part 2.10\n240\nLiabilities included in disposal groups classified as held for sale\nIAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11\n250\nLIABILITIES\nIAS 1.9(b);IG 6\n260\nCapital\nIAS 1.54(r), BAD art 22\n270\nShare premium\nIAS 1.78(e); CRR art 4(1)(124)\n280\nEquity instruments issued other than capital\nAnnex V.Part 2.15-16\n290\nOther equity\nIFRS 2.10; Annex V.Part 2.17\n300\nAccumulated other comprehensive income\nCRR art 4(1)(100)\n310\nRetained earnings\nCRR art 4(1)(123)\n320\nRevaluation reserves\nIFRS 1.30, D5-D8\n330\nOther reserves\nIAS 1.54; IAS 1.78 (e)\n340\n(-)\nTreasury shares\nIAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.20\n350\nProfit or loss attributable to owners of the parent\nIAS 27.28; IAS 1.83(a)(ii)\n360\n(-)\nInterim dividends\nIAS 32.35\n370\nMinority interests [Non-controlling interests]\nIAS 27.4; IAS 1.54(q); IAS 27.27\n380\nTOTAL EQUITY\nIAS 1.9(c), IG 6\n390\nTOTAL EQUITY AND TOTAL LIABILITIES\nIAS 1.IG6",
  "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/17.3",
    "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."
}