# 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 8.1: Breakdown of financial liabilities by product and by counterparty sector

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

References
Carrying amount
Amount of cumulative change in fair values attributable to changes in credit risk
Amount contractually required to pay at maturity
Held for trading
Designated at fair value through profit or loss
Amortised cost
Hedge accounting
IFRS 7.8(e)(ii); IAS 39.9, AG 14-15
IFRS 7.8(e)(i); IAS 39.9
IFRS 7.8(f); IAS 39.47
IFRS 7.22(b); IAS 39.9
CRR art 30(b), art 424(1)(d)(i)
010
020
030
037
040
050
010
Derivatives
IAS 39.9, AG 15(a)
020
Short positions
IAS 39 AG 15(b)
030
Equity instruments
IAS 32.11
040
Debt securities
Annex V.Part 1.24, 26
050
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
060
Central banks
Annex V.Part 1.35(a)
070
Current accounts / overnight deposits
ECB/2013/33 Annex 2.Part 2.9.1
080
Deposits with agreed maturity
ECB/2013/33 Annex 2.Part 2.9.2
090
Deposits redeemable at notice
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51
100
Repurchase agreements
ECB/2013/33 Annex 2.Part 2.9.4
110
General governments
Annex V.Part 1.35(b)
120
Current accounts / overnight deposits
ECB/2013/33 Annex 2.Part 2.9.1
130
Deposits with agreed maturity
ECB/2013/33 Annex 2.Part 2.9.2
140
Deposits redeemable at notice
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51
150
Repurchase agreements
ECB/2013/33 Annex 2.Part 2.9.4
160
Credit institutions
Annex V.Part 1.35(c)
170
Current accounts / overnight deposits
ECB/2013/33 Annex 2.Part 2.9.1
180
Deposits with agreed maturity
ECB/2013/33 Annex 2.Part 2.9.2
190
Deposits redeemable at notice
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51
200
Repurchase agreements
ECB/2013/33 Annex 2.Part 2.9.4
210
Other financial corporations
Annex V.Part 1.35(d)
220
Current accounts / overnight deposits
ECB/2013/33 Annex 2.Part 2.9.1
230
Deposits with agreed maturity
ECB/2013/33 Annex 2.Part 2.9.2
240
Deposits redeemable at notice
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51
250
Repurchase agreements
ECB/2013/33 Annex 2.Part 2.9.4
260
Non-financial corporations
Annex V.Part 1.35(e)
270
Current accounts / overnight deposits
ECB/2013/33 Annex 2.Part 2.9.1
280
Deposits with agreed maturity
ECB/2013/33 Annex 2.Part 2.9.2
290
Deposits redeemable at notice
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51
300
Repurchase agreements
ECB/2013/33 Annex 2.Part 2.9.4
310
Households
Annex V.Part 1.35(f)
320
Current accounts / overnight deposits
ECB/2013/33 Annex 2.Part 2.9.1
330
Deposits with agreed maturity
ECB/2013/33 Annex 2.Part 2.9.2
340
Deposits redeemable at notice
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51
350
Repurchase agreements
ECB/2013/33 Annex 2.Part 2.9.4
360
Debt securities issued
Annex V.Part 1.31; Annex V.Part 2.52
370
Certificates of deposits
Annex V.Part 2.52(a)
380
Asset-backed securities
CRR art 4(1)(61)
390
Covered bonds
CRR art 129(1)
400
Hybrid contracts
IAS 39.10-11, AG27, AG29; IFRIC 9; Annex V.Part 2.52(d)
410
Other debt securities issued
Annex V.Part 2.52(e)
420
Convertible compound financial instruments
IAS 32.AG 31
430
Non-convertible
440
Other financial liabilities
Annex V.Part 1.32-34
450
FINANCIAL LIABILITIES

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Source: https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/8/division/8.1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-8/division-8.1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.