{
  "url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-20/division-20.2",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-20/division-20.2.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/20.2",
  "kind": "division",
  "number": "20.2",
  "heading": "Geographical breakdown of liabilities 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\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\nProvisions\nIAS 37.10; IAS 1.54(l)\n180\nTax liabilities\nIAS 1.54(n-o)\n190\nShare capital repayable on demand\nIAS 32.IE 33; IFRIC 2; Annex V.Part 2.09\n200\nOther liabilities\nAnnex V.Part 2.10\n210\nLiabilities included in disposal groups classified as held for sale\nIAS 1.54(p); IFRS 5.38\n220\nLIABILITIES\nIAS 1.9(b);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/20.2",
    "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."
}