{
  "url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-8/division-8.2",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-8/division-8.2.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/8/division/8.2",
  "kind": "division",
  "number": "8.2",
  "heading": "Subordinated financial liabilities",
  "text": "Carriyng amount\nReferences\nDesignated at fair value through profit or loss\nAt amortized cost\nIFRS 7.8(e)(i); IAS 39.9\nIFRS 7.8(f); IAS 39.47\n010\n020\n010\nDeposits\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\n020\nDebt securities issued\nAnnex V.Part 1.31\n030\nSUBORDINATED FINANCIAL LIABILITIES\nAnnex V.Part 2.53-54",
  "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/8.2",
    "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."
}