# 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 17.3: Liabilities and equity

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

References
Accounting scope of consolidation [Carrying amount]
010
010
Financial liabilities held for trading
IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15
020
Derivatives
IAS 39.9, AG 15(a)
030
Short positions
IAS 39.AG 15(b)
040
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
050
Debt securities issued
Annex V.Part 1.31
060
Other financial liabilities
Annex V.Part 1.32-34
070
Financial liabilities designated at fair value through profit or loss
IFRS 7.8 (e)(i); IAS 39.9
080
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
090
Debt securities issued
Annex V.Part 1.31
100
Other financial liabilities
Annex V.Part 1.32-34
110
Financial liabilities measured at amortised cost
IFRS 7.8(f); IAS 39.47
120
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
130
Debt securities issued
Annex V.Part 1.31
140
Other financial liabilities
Annex V.Part 1.32-34
150
Derivatives – Hedge accounting
IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23
160
Fair value changes of the hedged items in portfolio hedge of interest rate risk
IAS 39.89A(b)
170
Liabilities under insurance and reinsurance contracts
IFRS 4.IG20(a); Annex V.Part 2.106
180
Provisions
IAS 37.10; IAS 1.54(l)
190
Tax liabilities
IAS 1.54(n-o)
200
Current tax liabilities
IAS 1.54(n); IAS 12.5
210
Deferred tax liabilities
IAS 1.54(o); IAS 12.5; CRR art 4(1)(108)
220
Share capital repayable on demand
IAS 32 IE 33; IFRIC 2; Annex V.Part 2.9
230
Other liabilities
Annex V.Part 2.10
240
Liabilities included in disposal groups classified as held for sale
IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11
250
LIABILITIES
IAS 1.9(b);IG 6
260
Capital
IAS 1.54(r), BAD art 22
270
Share premium
IAS 1.78(e); CRR art 4(1)(124)
280
Equity instruments issued other than capital
Annex V.Part 2.15-16
290
Other equity
IFRS 2.10; Annex V.Part 2.17
300
Accumulated other comprehensive income
CRR art 4(1)(100)
310
Retained earnings
CRR art 4(1)(123)
320
Revaluation reserves
IFRS 1.30, D5-D8
330
Other reserves
IAS 1.54; IAS 1.78 (e)
340
(-)
Treasury shares
IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.20
350
Profit or loss attributable to owners of the parent
IAS 27.28; IAS 1.83(a)(ii)
360
(-)
Interim dividends
IAS 32.35
370
Minority interests [Non-controlling interests]
IAS 27.4; IAS 1.54(q); IAS 27.27
380
TOTAL EQUITY
IAS 1.9(c), IG 6
390
TOTAL EQUITY AND TOTAL LIABILITIES
IAS 1.IG6

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Source: https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/17/division/17.3 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-17/division-17.3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.