# 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 20.2: Geographical breakdown of liabilities by location of the activities

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

References
Carrying amount
Domestic activitivies
Non-domestic activities
Annex V.Part 2.107
Annex V.Part 2.107
010
020
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
Provisions
IAS 37.10; IAS 1.54(l)
180
Tax liabilities
IAS 1.54(n-o)
190
Share capital repayable on demand
IAS 32.IE 33; IFRIC 2; Annex V.Part 2.09
200
Other liabilities
Annex V.Part 2.10
210
Liabilities included in disposal groups classified as held for sale
IAS 1.54(p); IFRS 5.38
220
LIABILITIES
IAS 1.9(b);IG 6

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Source: https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/20/division/20.2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-20/division-20.2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.