# Commission Delegated Regulation (EU) 2017/2295 of 4 September 2017 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards for disclosure of encumbered and unencumbered assets (Text with EEA relevance), Division: Table 5: Instructions with regard to specific rows of Template C

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

Rows
Legal references and instructions
010
Carrying amount of selected financial liabilities
The median value of the item ‘Carrying amount of selected financial liabilities’ as reported in row 010 of Template F 32.04 (AE-SOU) of Annex XVI to Implementing Regulation (EU) No 680/2014.
011
of which: …
Where relevant in the context of their use of encumbrance in relation to their business model, institutions may identify separately the median value of any component of ‘Carrying amount of selected financial liabilities’ in a dedicated ‘of which’ row, especially if part of the encumbrance of assets is associated with liabilities and another part is not.

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Source: https://www.legislation.gov.uk/eur/2017/2295/annex/II/division/4/division/1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2017-2295/annex-II/division-4/division-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.