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ANNEX IIIU.K.REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS

ANNEX III Table 1: rows 1 - 87

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1. Balance Sheet Statement [Statement of Financial Position] U.K.

1.1 Assets U.K.

ANNEX III Table 2: rows 1 - 40

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1.2 Liabilities U.K.

ANNEX III Table 3: rows 1 - 32

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1.3 Equity U.K.

ANNEX III Table 4: rows 1 - 37

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2. Statement of profit or loss U.K.

ANNEX III Table 5: rows 1 - 71

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3. Statement of comprehensive income U.K.

ANNEX III Table 6: rows 1 - 38

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4. Breakdown of financial assets by instrument and by counterparty sector U.K.

4.1 Financial assets held for trading U.K.

ANNEX III Table 7: rows 1 - 21

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4.2 Financial assets designated at fair value through profit or loss U.K.

ANNEX III Table 8: rows 1 - 22

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4.3 Available-for-sale financial assets U.K.

ANNEX III Table 9: rows 1 - 22

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4.4 Loans and receivables and held-to-maturity investments U.K.

ANNEX III Table 10: rows 1 - 31

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4.5 Subordinated financial assets U.K.

References Carrying amount
010
010 Loans and advances Annex V.Part 1.24, 27
020 Debt securities Annex V.Part 1.24, 26
030 SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS Annex V.Part 2.40, 54

5. Breakdown of Loan and advances by product U.K.

ANNEX III Table 12: rows 1 - 16

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6. Breakdown of loans and advances to non-financial corporations by NACE codes U.K.

ANNEX III Table 13: rows 1 - 23

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7. Financial assets subject to impairment that are past due or impaired U.K.

ANNEX III Table 14: rows 1 - 36

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8. Breakdown of financial liabilities U.K.

8.1 Breakdown of financial liabilities by product and by counterparty sector U.K.

ANNEX III Table 15: rows 1 - 49

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8.2. Subordinated financial liabilities U.K.

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
010020
010 Deposits ECB/2008/32 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

9. Loan commitments, financial guarantees and other commitments U.K.

9.1 Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given U.K.

ANNEX III Table 17: rows 1 - 27

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9.2 Loan commitments, financial guarantees and other commitments received U.K.

ANNEX III Table 18: rows 1 - 24

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10. Derivatives - Trading U.K.

ANNEX III Table 19: rows 1 - 36

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11. Derivatives - Hedge accounting U.K.

11.1 Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge U.K.

ANNEX III Table 20: rows 1 - 57

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12. Movements in allowances for credit losses and impairment of equity instruments U.K.

ANNEX III Table 21: rows 1 - 36

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13. Collateral and guarantees received U.K.

13.1 Breakdown of loans and advances by collateral and guarantees U.K.

ANNEX III Table 22: rows 1 - 9

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13.2 Collateral obtained by taking possession during the period [held at the reporting date] U.K.

References Carrying amount
010
010Non-current assets held-for-sale IFRS 7.38(a)
020Property, plant and equipment IFRS 7.38(a)
030Investment property IFRS 7.38(a)
040Equity and debt instruments IFRS 7.38(a)
050Other IFRS 7.38(a)
060 Total

13.3 Collateral obtained by taking possession [tangible assets] accumulated U.K.

References Carrying amount
010
010Foreclosure [tangible assets] IFRS 7.38(a); Annex V.Part 2.84

14. Fair value hierachy: financial instruments at fair value U.K.

ANNEX III Table 25: rows 1 - 31

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15. Derecognition and financial liabilities associated with transferred financial assets U.K.

ANNEX III Table 26: rows 1 - 24

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16. Breakdown of selected statement of profit or loss items U.K.

16.1 Interest income and expenses by instrument and counterparty sector U.K.

ANNEX III Table 27: rows 1 - 31

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16.2 Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument U.K.

References Current period
010
010 Equity instruments IAS 32.11
020 Debt securities Annex V.Part 1.26
030 Loans and advances Annex V.Part 1.27
040 Deposits ECB/2008/32 Annex 2.Part 2.9
050 Debt securities issued Annex V.Part 1.31
060 Other financial liabilities Annex V.Part 1.32-34
070 GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET IFRS 7.20(a)(v-vii); IAS 39.55(a)

16.3 Gains or losses on financial assets and liabilities held for trading by instrument U.K.

References Current period
010
010 Derivatives IAS 39.9
020 Equity instruments IAS 32.11
030 Debt securities Annex V.Part 1.26
040 Loans and advances Annex V.Part 1.27
050 Short positions IAS 39 AG 15(b)
060 Deposits ECB/2008/32 Annex 2.Part 2.9
070 Debt securities issued Annex V.Part 1.31
080 Other financial liabilities Annex V.Part 1.32-34
090 GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET IFRS 7.20(a)(i)

16.4. Gains or losses on financial assets and liabilities held for trading by risk U.K.

References Current period
010
010 Interest rate instruments and related derivatives Annex V.Part 2.99(a)
020 Equity instruments and related derivatives Annex V.Part 2.99(b)
030 Foreign exchange trading and derivatives related with foreign exchange and gold Annex V.Part 2.99(c)
040 Credit risk instruments and related derivatives Annex V.Part 2.99(d)
050 Derivatives related with commodities Annex V.Part 2.99(e)
060 Other Annex V.Part 2.99(f)
070 GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET IFRS 7.20(a)(i)

16.5 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument U.K.

References Current period Accumulated changes in fair value due to credit risk
Annex V.Part 2.100
010020
010 Equity instruments IAS 32.11
020 Debt securities Annex V.Part 1.26
030 Loans and advances Annex V.Part 1.27
040 Deposits ECB/2008/32 Annex 2.Part 2.9
050 Debt securities issued Annex V.Part 1.31
060 Other financial liabilities Annex V.Part 1.32-34
070 GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET IFRS 7.20(a)(i)

16.6 Gains or losses from hedge accounting U.K.

References Current period
010
010 Fair value changes of the hedging instrument [including discontinuation] IFRS 7.24(a)(i)
020 Fair value changes of the hedged item attributable to the hedged risk IFRS 7.24(a)(ii)
030 Ineffectiveness in profit or loss from cash flow hedges IFRS 7.24(b)
040 Ineffectiveness in profit or loss from hedges of net investments in foreign operations IFRS 7.24(c)
050 GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET IFRS 7.24

16.7 Impairment on financial and non-financial assets U.K.

ANNEX III Table 33: rows 1 - 19

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17. Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet U.K.

17.1 Assets U.K.

ANNEX III Table 34: rows 1 - 39

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17.2 Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given U.K.

References Accounting scope of consolidation [Nominal amount]
010
010 Loan commitments given IAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57
020 Financial guarantees given IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58
030 Other Commitments given CRR Annex I; Annex V.Part 2.56, 59
040 OFF-BALANCE SHEET EXPOSURES

17.3 Liabilities and equity U.K.

ANNEX III Table 36: rows 1 - 41

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18. Performing and non-performing exposures U.K.

19. Forborne exposures U.K.

20. Geographical breakdown U.K.

20.1 Geographical breakdown of assets by location of the activities U.K.

ANNEX III Table 37: rows 1 - 36

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20.2 Geographical breakdown of liabilities by location of the activities U.K.

ANNEX III Table 38: rows 1 - 26

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20.3 Geographical breakdown of statement of profit or loss items by location of the activities U.K.

ANNEX III Table 39: rows 1 - 34

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20.4 Geographical breakdown of assets by residence of the counterparty U.K.

ANNEX III Table 40: rows 1 - 28

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20.5 Geographical breakdown of off-balance sheet exposures by residence of the counterparty U.K.

z-axisCountry of residence of the counterparty
References Nominal amount of which: defaulted Provisions for commitments and guarantees given
Annex V.Part 2.62 Annex V.Part 2.61
010020030
010 Loan commitments given IAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57
020 Financial guarantees given IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58
030 Other Commitments given CRR Annex I; Annex V.Part 2.56, 59

20.6 Geographical breakdown of liabilities by residence of the counterparty U.K.

ANNEX III Table 42: rows 1 - 17

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20.7 Breakdown of loans and advances to non-financial corporations by NACE codes and by residence of the counterparty U.K.

ANNEX III Table 43: rows 1 - 24

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21. Tangible and intangible assets: assets subject to operating lease U.K.

References Carrying amount
Annex V.Part 2.110-111
010
010 Property plant and equipment IAS 16.6; IAS 1.54(a)
020Revaluation model IAS 17.49; IAS 16.31, 73(a)(d)
030Cost model IAS 17.49; IAS 16.30, 73(a)(d)
040 Investment property IAS 40.IN5; IAS 1.54(b)
050Fair value model IAS 17.49; IAS 40.33-55, 76
060Cost model IAS 17.49; IAS 40.56,79(c)
070 Other intangible assets IAS 38.8, 118
080Revaluation model IAS 17.49; IAS 38.75-87, 124(a)(ii)
090Cost model IAS 17.49; IAS 38.74

22. Asset management, custody and other service functions U.K.

22.1 Fee and commission income and expenses by activity U.K.

ANNEX III Table 45: rows 1 - 31

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22.2 Assets involved in the services provided U.K.

ANNEX III Table 46: rows 1 - 19

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30. Off-balance sheet activities: Interests in unconsolidated structured entities U.K.

30.1 Interests in unconsolidated structured entities U.K.

References Carrying amount of financialassets recognisedin the balance sheet Of which: liquidity support drawn Fair value of liquidity support drawn Carrying amount of financialliabilities recognisedin the balance sheet Nominal amount of off-balance sheetitems given by thereporting–institution Of which: Nominal amount ofloan commitments given Losses incurred by the reportinginstitution in the current period
IFRS 12.29(a) IFRS 12.29(a); Annex V.Part 2.118 IFRS 12.29(a) IFRS 12.B26(e) IFRS 12 B26(b)
010020030040050060070
010 Total

30.2 Breakdown of interests in unconsolidated structured entities by nature of the activities U.K.

ANNEX III Table 48: rows 1 - 18

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31. Related parties U.K.

31.1 Related parties: amounts payable to and amounts receivable from U.K.

ANNEX III Table 49: rows 1 - 17

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31.2 Related parties: expenses and income generated by transactions with U.K.

ANNEX III Table 50: rows 1 - 12

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40. Group structure U.K.

40.1 Group structure: ”entity-by-entity” U.K.

ANNEX III Table 51: rows 1 - 4

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40.2 Group structure: ”instrument-by-instrument” U.K.

Security code Entity code Holding company LEI code Holding company code Holding company name Accumulated equity interest (%) Carrying amount Acquisition cost
Annex V.Part 2.125(a) Annex V.Part 2.124(b), 125(c) Annex V.Part 2.125(b) Annex V.Part 2.124(j), 125(c) Annex V.Part 2.124(o), 125(c) Annex V.Part 2.124(p), 125(c)
010020030040050060070080

41. Fair value U.K.

41.1 Fair value hierarchy: financial instruments at amortised cost U.K.

ANNEX III Table 53: rows 1 - 14

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41.2 Use of the Fair Value Option U.K.

ANNEX III Table 54: rows 1 - 13

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41.3 Hybrid financial instruments not designated at fair value through profit or loss U.K.

Rest of separable hybrid contracts [not designated at fair value through profit or loss] References Carrying amount
FINANCIAL ASSETS010
010 Financial assets held for trading IAS 39.9; Annex V.Part 2.129
020 Available-for-sale [Host contracts] IAS 39.11; Annex V.Part 2.130
030 Loans and receivables [Host contracts] IAS 39.11; Annex V.Part 2.130
040 Held-to-maturity investments [Host contracts] IAS 39.11; Annex V.Part 2.130
FINANCIAL LIABILITES
050 Financial liabilities held for trading IAS 39.9; Annex V.Part 2.129
060 Financial liabilities measured at amortized cost [Host contracts] IAS 39.11; Annex V.Part 2.130

42. Tangible and intangible assets: carrying amount by measurement method U.K.

References Carrying amount
010
010 Property plant and equipment IAS 16.6; IAS 16.29; IAS 1.54(a)
020Revaluation model IAS 16.31, 73(a),(d)
030Cost model IAS 16.30, 73(a),(d)
040 Investment property IAS 40.5, 30; IAS 1.54(b)
050Fair value model IAS 40,33-55, 76
060Cost model IAS 40.56, 79(c)
070 Other intangible assets IAS 38.8, 118, 122 ; Annex V.Part 2.132
080Revaluation model IAS 38.75-87, 124(a)(ii)
090Cost model IAS 38.74

43. Provisions U.K.

ANNEX III Table 57: rows 1 - 11

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44. Defined benefit plans and employee benefits U.K.

44.1 Components of net defined benefit plan assets and liabilities U.K.

References Amount
010
010 Fair value of defined benefit plan assets IAS 19.140(a)(i), 142
020Of which: Financial instruments issued by the institution IAS 19.143
030Equity instruments IAS 19.142(b)
040Debt instruments IAS 19.142(c)
050Real estate IAS 19.142(d)
060Other defined benefit plan assets
070 Present value of defined benefit obligations IAS 19.140(a)(ii)
080 Effect of the asset ceiling IAS 19.140(a)(iii)
090 Net defined benefit assets [Carrying amount] IAS 19.63; Annex V.Part 2.136
100 Provisions for pensions and other post-employment defined benefit obligations [Carrying amount] IAS 19.63, IAS 1.78(d); Annex V.Part 2.7
110 Memo item: Fair value of any right to reimbursement recognised as an asset IAS 19.140(b)

44.2 Movements in defined benefit obligations U.K.

ANNEX III Table 59: rows 1 - 14

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44.3 Memo items [related to staff expenses] U.K.

References Current period
010
010 Pension and similar expenses Annex V.Part 2.139(a)
020 Share based payments IFRS 2.44; Annex V.Part 2.139(b)

45. Breakdown of selected items of statement of profit or loss U.K.

45.1 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio U.K.

References Current period Changes in fair value due to credit risk
010020
010 Financial assets designated at fair value through profit or loss IFRS 7.20(a)(i); IAS 39.55(a)
020 Financial liabilities designated at fair value through profit or loss IFRS 7.20(a)(i); IAS 39.55(a)
030 GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES AT FAIR VALUE THROUGH PROFIT OR LOSS IFRS 7.20(a)(i)

45.2 Gains or losses on derecognition of non-financial assets other than held for sale U.K.

References Current period
010
020 Investment property IAS 40.69; IAS 1.34(a), 98(d)
030 Intangible assets IAS 38.113-115A; IAS 1.34(a)
040 Other assets IAS 1.34 (a)
050 GAINS OR (-) LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS IAS 1.34

45.3 Other operating income and expenses U.K.

References Income Expenses
010020
010 Changes in fair value in tangible assets measured using the fair value model IAS 40.76(d); Annex V.Part 2.141
020 Investment property IAS 40.75(f); Annex V.Part 2.141
030 Operating leases other than investment property IAS 17.50, 51, 56(b); Annex V.Part 2.142
040 Other Annex V.Part 2.143
050 OTHER OPERATING INCOME OR EXPENSES Annex V.Part 2.141-142

46. Statement of changes in equity U.K.

ANNEX III Table 64: rows 1 - 25

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