# 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 41.2: Use of the Fair Value Option

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

Financial instruments designated at fair value through profit or loss
References
Carrying amount
Accounting mismatch
Evaluation on a fair value basis
Hybrid contracts
IFRS 7.B5(a)
IAS 39.9b(i)
IAS 39.9b(ii)
IAS 39.11A-12
ASSETS
010
020
030
010
Financial assets designated at fair value through profit or loss
IFRS 7.8(a)(i); IAS 39.9
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
LIABILITIES
050
Financial liabilities designated at fair value through profit or loss
IFRS 7.8(e)(i); IAS 39.9
060
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
070
Debt securities issued
Annex V.Part 1.31
080
Other financial liabilities
Annex V.Part 1.32-34

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Source: https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/41/division/41.2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-41/division-41.2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.