EBU Single Rulebook Q&A 8 May 2014 2014_1169 Template F 16.01 - Interest income and expenses by instrument and counterparty sector

Template 16.01 requires the interest to be broken down by interest income and expense and also by financial instrument. Institutions use derivatives to manage financial instruments designated at fair value. For those that do not qualify for hedge accounting they act as an economic hedge with changes in the fair value of the hedged item.