# 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 41.3: Hybrid financial instruments not designated at fair value through profit or loss

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

Rest of separable hybrid contracts [not designated at fair value through profit or loss]
References
Carrying amount
FINANCIAL ASSETS
010
010
Financial assets held for trading
IAS 39.9; Annex V.Part 2.129
020
Available-for-sale [Host contracts]
IAS 39.11; Annex V.Part 2.130
030
Loans and receivables [Host contracts]
IAS 39.11; Annex V.Part 2.130
040
Held-to-maturity investments [Host contracts]
IAS 39.11; Annex V.Part 2.130
FINANCIAL LIABILITES
050
Financial liabilities held for trading
IAS 39.9; Annex V.Part 2.129
060
Financial liabilities measured at amortized cost [Host contracts]
IAS 39.11; Annex V.Part 2.130

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Source: https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/41/division/41.3 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-41/division-41.3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.