# 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 30.2: Breakdown of interests in unconsolidated structured entities by nature of the activities

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

By nature of the activities
References
Securitisation Special Purpose Entities
Asset management
Other activities
CRR art 4(1)(66)
Annex V.Part 2.117(a)
Carrying amount
IFRS 12.28, B6.(a)
010
020
030
010
Selected financial assets recognised in the reporting institution's balance sheet
IFRS 12.29(a),(b)
021
of which: non-performing
Annex V.Part 2. 145-162
030
Derivatives
IAS 39.9
040
Equity instruments
IAS 32.11
050
Debt securities
Annex V.Part 1.24, 26
060
Loans and advances
Annex V.Part 1.24, 27
070
Selected equity and financial liabilites recognised in the reporting institution's balance sheet
IFRS 12.29(a),(b)
080
Equity instruments issued
IAS 32.4
090
Derivatives
IAS 39.9, AG 15 (a)
100
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
110
Debt securities issued
Annex V.Part 1.31
Nominal amount
120
Off-balance sheet items given by the reporting institution
IFRS 12.B26.(e)
131
of which: non-performing
Annex V.Part 2. 145-162

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Source: https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/30/division/30.2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-30/division-30.2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.