{
  "url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-30/division-30.2",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-30/division-30.2.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/30/division/30.2",
  "kind": "division",
  "number": "30.2",
  "heading": "Breakdown of interests in unconsolidated structured entities by nature of the activities",
  "text": "By nature of the activities\nReferences\nSecuritisation Special Purpose Entities\nAsset management\nOther activities\nCRR art 4(1)(66)\nAnnex V.Part 2.117(a)\nCarrying amount\nIFRS 12.28, B6.(a)\n010\n020\n030\n010\nSelected financial assets recognised in the reporting institution's balance sheet\nIFRS 12.29(a),(b)\n021\nof which: non-performing\nAnnex V.Part 2. 145-162\n030\nDerivatives\nIAS 39.9\n040\nEquity instruments\nIAS 32.11\n050\nDebt securities\nAnnex V.Part 1.24, 26\n060\nLoans and advances\nAnnex V.Part 1.24, 27\n070\nSelected equity and financial liabilites recognised in the reporting institution's balance sheet\nIFRS 12.29(a),(b)\n080\nEquity instruments issued\nIAS 32.4\n090\nDerivatives\nIAS 39.9, AG 15 (a)\n100\nDeposits\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\n110\nDebt securities issued\nAnnex V.Part 1.31\nNominal amount\n120\nOff-balance sheet items given by the reporting institution\nIFRS 12.B26.(e)\n131\nof which: non-performing\nAnnex V.Part 2. 145-162",
  "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/30/division/30.2",
    "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."
}