{
  "url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-31/division-31.2",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-31/division-31.2.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/31/division/31.2",
  "kind": "division",
  "number": "31.2",
  "heading": "Related parties: expenses and income generated by transactions with",
  "text": "References\nCurrent period\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)\nIAS 24.19(d),(e)\nIAS 24.19(f)\nIAS 24.19(g)\nAnnex V.Part 2.120\n010\n020\n030\n040\n050\n010\nInterest income\nIAS 24.18(a); IAS 18.35(b)(iii); Annex V.Part 2.21\n020\nInterest expenses\nIAS 24.18(a); IAS 1.97; Annex V.Part 2.21\n030\nDividend income\nIAS 24.18(a); IAS 18.35(b)(v); Annex V.Part 2.28\n040\nFee and commission income\nIAS 24.18(a); IFRS 7.20(c)\n050\nFee and commission expenses\nIAS 24.18(a); IFRS 7.20(c)\n060\nGains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss\nIAS 24.18(a)\n070\nGains or (-) losses on derecognition of non-financial assets\nIAS 24.18(a); Annex V.Part 2.122\n080\nIncrease or (-) decrease during the period in accumulated impairment, accumulated fair value changes due to credit risk and provisions for non-performing debt instruments, guarantees and commitments\nIAS 24.18(d)",
  "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/31.2",
    "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."
}