{
  "url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-8/division-8.1",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-8/division-8.1.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/8/division/8.1",
  "kind": "division",
  "number": "8.1",
  "heading": "Breakdown of financial liabilities by product and by counterparty sector",
  "text": "References\nCarrying amount\nAmount of cumulative change in fair values attributable to changes in credit risk\nAmount contractually required to pay at maturity\nHeld for trading\nDesignated at fair value through profit or loss\nAmortised cost\nHedge accounting\nIFRS 7.8(e)(ii); IAS 39.9, AG 14-15\nIFRS 7.8(e)(i); IAS 39.9\nIFRS 7.8(f); IAS 39.47\nIFRS 7.22(b); IAS 39.9\nCRR art 30(b), art 424(1)(d)(i)\n010\n020\n030\n037\n040\n050\n010\nDerivatives\nIAS 39.9, AG 15(a)\n020\nShort positions\nIAS 39 AG 15(b)\n030\nEquity instruments\nIAS 32.11\n040\nDebt securities\nAnnex V.Part 1.24, 26\n050\nDeposits\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\n060\nCentral banks\nAnnex V.Part 1.35(a)\n070\nCurrent accounts / overnight deposits\nECB/2013/33 Annex 2.Part 2.9.1\n080\nDeposits with agreed maturity\nECB/2013/33 Annex 2.Part 2.9.2\n090\nDeposits redeemable at notice\nECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51\n100\nRepurchase agreements\nECB/2013/33 Annex 2.Part 2.9.4\n110\nGeneral governments\nAnnex V.Part 1.35(b)\n120\nCurrent accounts / overnight deposits\nECB/2013/33 Annex 2.Part 2.9.1\n130\nDeposits with agreed maturity\nECB/2013/33 Annex 2.Part 2.9.2\n140\nDeposits redeemable at notice\nECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51\n150\nRepurchase agreements\nECB/2013/33 Annex 2.Part 2.9.4\n160\nCredit institutions\nAnnex V.Part 1.35(c)\n170\nCurrent accounts / overnight deposits\nECB/2013/33 Annex 2.Part 2.9.1\n180\nDeposits with agreed maturity\nECB/2013/33 Annex 2.Part 2.9.2\n190\nDeposits redeemable at notice\nECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51\n200\nRepurchase agreements\nECB/2013/33 Annex 2.Part 2.9.4\n210\nOther financial corporations\nAnnex V.Part 1.35(d)\n220\nCurrent accounts / overnight deposits\nECB/2013/33 Annex 2.Part 2.9.1\n230\nDeposits with agreed maturity\nECB/2013/33 Annex 2.Part 2.9.2\n240\nDeposits redeemable at notice\nECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51\n250\nRepurchase agreements\nECB/2013/33 Annex 2.Part 2.9.4\n260\nNon-financial corporations\nAnnex V.Part 1.35(e)\n270\nCurrent accounts / overnight deposits\nECB/2013/33 Annex 2.Part 2.9.1\n280\nDeposits with agreed maturity\nECB/2013/33 Annex 2.Part 2.9.2\n290\nDeposits redeemable at notice\nECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51\n300\nRepurchase agreements\nECB/2013/33 Annex 2.Part 2.9.4\n310\nHouseholds\nAnnex V.Part 1.35(f)\n320\nCurrent accounts / overnight deposits\nECB/2013/33 Annex 2.Part 2.9.1\n330\nDeposits with agreed maturity\nECB/2013/33 Annex 2.Part 2.9.2\n340\nDeposits redeemable at notice\nECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51\n350\nRepurchase agreements\nECB/2013/33 Annex 2.Part 2.9.4\n360\nDebt securities issued\nAnnex V.Part 1.31; Annex V.Part 2.52\n370\nCertificates of deposits\nAnnex V.Part 2.52(a)\n380\nAsset-backed securities\nCRR art 4(1)(61)\n390\nCovered bonds\nCRR art 129(1)\n400\nHybrid contracts\nIAS 39.10-11, AG27, AG29; IFRIC 9; Annex V.Part 2.52(d)\n410\nOther debt securities issued\nAnnex V.Part 2.52(e)\n420\nConvertible compound financial instruments\nIAS 32.AG 31\n430\nNon-convertible\n440\nOther financial liabilities\nAnnex V.Part 1.32-34\n450\nFINANCIAL LIABILITIES",
  "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/8/division/8.1",
    "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."
}