# 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 31.1: Related parties: amounts payable to and amounts receivable from

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

References
Outstanding balances
Parent and entities with joint control or significant influence
Subsidiaries and other entities of the same group
Associates and joint ventures
Key management of the institution or its parent
Other related parties
IAS 24.19(a),(b)
IAS 24.19(c); Annex V.Part 2.120
IAS 24.19(d),(e); Annex V.Part 2.120
IAS 24.19(f)
IAS 24.19(g)
Annex V.Part 2.120
010
020
030
040
050
010
Selected financial assets
IAS 24.18(b)
020
Equity instruments
IAS 32.11
030
Debt securities
Annex V.Part 1.24, 26
040
Loans and advances
Annex V.Part 1.24, 27
050
of which: Impaired financial assets
060
Selected financial liabilities
IAS 24.18(b)
070
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
080
Debt securities issued
Annex V.Part 1.31
090
Nominal amount of loan commitments, financial guarantees and other commitments given
IAS 24.18(b); Annex V.Part 2.62
100
of which: defaulted
IAS 24.18(b); Annex V.Part 2.61
110
Loan commitments, financial guarantees and other commitments received
IAS 24.18(b); Annex V.Part 2.63, 121
120
Notional amount of derivatives
Annex V.Part 2.70-71
130
Accumulated impairment, accumulated changes in fair value due to credit risk and provisions on non-performing exposures
IAS 24.18(c)

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Source: https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/31/division/31.1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-31/division-31.1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.