{
  "url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-20/division-20.1",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-20/division-20.1.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/20/division/20.1",
  "kind": "division",
  "number": "20.1",
  "heading": "Geographical breakdown of assets by location of the activities",
  "text": "References\nCarrying amount\nDomestic activitivies\nNon-domestic activities\nAnnex V.Part 2.107\nAnnex V.Part 2.107\n010\n020\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\nTangible assets\n270\nIntangible assets\nIAS 1.54(c); CRR art 4(1)(115)\n280\nInvestments in subsidaries, joint ventures and associates\nIAS 1.54(e); Annex V.Part 2.4\n290\nTax assets\nIAS 1.54(n-o)\n300\nOther assets\nAnnex V.Part 2.5\n310\nNon-current assets and disposal groups classified as held for sale\nIAS 1.54(j); IFRS 5.38\n320\nASSETS\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/20/division/20.1",
    "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."
}