# 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 8.2: Subordinated financial liabilities

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

Carriyng amount
References
Designated at fair value through profit or loss
At amortized cost
IFRS 7.8(e)(i); IAS 39.9
IFRS 7.8(f); IAS 39.47
010
020
010
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
020
Debt securities issued
Annex V.Part 1.31
030
SUBORDINATED FINANCIAL LIABILITIES
Annex V.Part 2.53-54

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Source: https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/8/division/8.2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-8/division-8.2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.