{
  "url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-31/division-31.1",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-31/division-31.1.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/31/division/31.1",
  "kind": "division",
  "number": "31.1",
  "heading": "Related parties: amounts payable to and amounts receivable from",
  "text": "References\nOutstanding balances\nParent and entities with joint control or significant influence\nSubsidiaries and other entities of the same group\nAssociates and joint ventures\nKey management of the institution or its parent\nOther related parties\nIAS 24.19(a),(b)\nIAS 24.19(c); Annex V.Part 2.120\nIAS 24.19(d),(e); Annex V.Part 2.120\nIAS 24.19(f)\nIAS 24.19(g)\nAnnex V.Part 2.120\n010\n020\n030\n040\n050\n010\nSelected financial assets\nIAS 24.18(b)\n020\nEquity instruments\nIAS 32.11\n030\nDebt securities\nAnnex V.Part 1.24, 26\n040\nLoans and advances\nAnnex V.Part 1.24, 27\n050\nof which: Impaired financial assets\n060\nSelected financial liabilities\nIAS 24.18(b)\n070\nDeposits\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\n080\nDebt securities issued\nAnnex V.Part 1.31\n090\nNominal amount of loan commitments, financial guarantees and other commitments given\nIAS 24.18(b); Annex V.Part 2.62\n100\nof which: defaulted\nIAS 24.18(b); Annex V.Part 2.61\n110\nLoan commitments, financial guarantees and other commitments received\nIAS 24.18(b); Annex V.Part 2.63, 121\n120\nNotional amount of derivatives\nAnnex V.Part 2.70-71\n130\nAccumulated impairment, accumulated changes in fair value due to credit risk and provisions on non-performing exposures\nIAS 24.18(c)",
  "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/31/division/31.1",
    "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."
}