# 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 31.2: Related parties: expenses and income generated by transactions with

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

References
Current period
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)
IAS 24.19(d),(e)
IAS 24.19(f)
IAS 24.19(g)
Annex V.Part 2.120
010
020
030
040
050
010
Interest income
IAS 24.18(a); IAS 18.35(b)(iii); Annex V.Part 2.21
020
Interest expenses
IAS 24.18(a); IAS 1.97; Annex V.Part 2.21
030
Dividend income
IAS 24.18(a); IAS 18.35(b)(v); Annex V.Part 2.28
040
Fee and commission income
IAS 24.18(a); IFRS 7.20(c)
050
Fee and commission expenses
IAS 24.18(a); IFRS 7.20(c)
060
Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss
IAS 24.18(a)
070
Gains or (-) losses on derecognition of non-financial assets
IAS 24.18(a); Annex V.Part 2.122
080
Increase 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
IAS 24.18(d)

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Source: https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/31/division/31.2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-31/division-31.2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.