[F1ANNEX III U.K. REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS
Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2015/227 of 9 January 2015 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).
[F141. Fair value U.K.
41.1 Fair value hierarchy: financial instruments at amortised cost U.K.
ANNEX III Table 55: rows 1 - 14
41.2 Use of the Fair Value Option U.K.
ANNEX III Table 56: rows 1 - 13
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 ASSETS | 010 | ||
| 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 | ] |
Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2015/227 of 9 January 2015 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).