{
  "url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-41/division-41.2",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-41/division-41.2.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/41/division/41.2",
  "kind": "division",
  "number": "41.2",
  "heading": "Use of the Fair Value Option",
  "text": "Financial instruments designated at fair value through profit or loss\nReferences\nCarrying amount\nAccounting mismatch\nEvaluation on a fair value basis\nHybrid contracts\nIFRS 7.B5(a)\nIAS 39.9b(i)\nIAS 39.9b(ii)\nIAS 39.11A-12\nASSETS\n010\n020\n030\n010\nFinancial assets designated at fair value through profit or loss\nIFRS 7.8(a)(i); IAS 39.9\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\nLIABILITIES\n050\nFinancial liabilities designated at fair value through profit or loss\nIFRS 7.8(e)(i); IAS 39.9\n060\nDeposits\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\n070\nDebt securities issued\nAnnex V.Part 1.31\n080\nOther financial liabilities\nAnnex V.Part 1.32-34",
  "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/41/division/41.2",
    "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."
}