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Commission Implementing Regulation (EU) No 680/2014 of 16 April 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)
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Changes over time for: ANNEX IV
Version Superseded: 01/06/2020
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Point in time view as at 31/01/2020.
Changes to legislation:
Commission Implementing Regulation (EU) No 680/2014,
ANNEX IV
is up to date with all changes known to be in force on or before 23 July 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F1ANNEX IV U.K. REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS
Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).
ANNEX IV Table 2: rows 1 - 105
1. Balance Sheet Statement [Statement of Financial Position] U.K.
1.1 Assets U.K.
ANNEX IV Table 3: rows 1 - 64
1.2 Liabilities U.K.
ANNEX IV Table 4: rows 1 - 45
1.3 Equity U.K.
ANNEX IV Table 5: rows 1 - 54
2. Statement of profit or loss U.K.
ANNEX IV Table 6: rows 1 - 83
3. Statement of comprehensive income U.K.
ANNEX IV Table 7: rows 1 - 47
4. Breakdown of financial assets by instrument and by counterparty sector U.K.
4.1 Financial assets held for trading U.K.
ANNEX IV Table 8: rows 1 - 22
4.2.1 Non-trading financial assets mandatorily at fair value through profit or loss U.K.
ANNEX IV Table 9: rows 1 - 21
4.2.2 Financial assets designated at fair value through profit or loss U.K.
ANNEX IV Table 10: rows 1 - 22
4.3.1 Financial assets at fair value through other comprehensive income U.K.
ANNEX IV Table 11: rows 1 - 24
4.4.1. Financial assets at amortised cost U.K.
ANNEX IV Table 12: rows 1 - 20
4.5 Subordinated financial assets U.K.
| References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | ||
|---|---|---|---|---|
| Annex V.Part 1.27-28 | ||||
| 010 | ||||
| 010 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | |
| 020 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | |
| 030 | SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS | Accounting Directive art 8(1)(a); Annex V.Part 2.78, 100 | Annex V.Part 2.78, 100 | |
4.6 Trading Financial assets U.K.
ANNEX IV Table 14: rows 1 - 23
4.7 Non-trading non-derivative financial assets measured at fair value through profit or loss U.K.
ANNEX IV Table 15: rows 1 - 22
4.8 Non-trading non-derivative financial assets measured at fair value to equity U.K.
ANNEX IV Table 16: rows 1 - 24
4.9 Non-trading non-derivative financial assets measured at a cost-based method U.K.
ANNEX IV Table 17: rows 1 - 24
4.10 Other non-trading non-derivative financial assets U.K.
ANNEX IV Table 18: rows 1 - 24
5. Breakdown of non-trading Loans and advances by product U.K.
5.1 Loans and advances other than held for trading and trading assets by product U.K.
ANNEX IV Table 19: rows 1 - 17
6. Breakdown of non-trading loans and advances to non-financial corporations by NACE codes U.K.
6.1 Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes U.K.
ANNEX IV Table 20: rows 1 - 25
7. Financial assets subject to impairment that are past due U.K.
7.1 Financial assets subject to impairment that are past due U.K.
ANNEX IV Table 21: rows 1 - 32
7.2 Financial assets subject to impairment that are past due under national GAAP U.K.
ANNEX IV Table 22: rows 1 - 32
8. Breakdown of financial liabilities U.K.
8.1 Breakdown of financial liabilities by product and by counterparty sector U.K.
ANNEX IV Table 23: rows 1 - 50
8.2 Subordinated financial liabilities U.K.
| Carriyng amount | ||||||
|---|---|---|---|---|---|---|
| Designated at fair value through profit or loss | At amortized cost | At a cost-based method | ||||
| References National GAAP compatible IFRS | IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5 | IFRS 7.8(g); IFRS 9.4.2.1 | ||||
| References National GAAP | Accounting Directive art 8(1)(a), (6); IAS 39.9 | Accounting Directive art 8(3), (6); IAS 39.47 | Accounting Directive art 8(3) | |||
| 010 | 020 | 030 | ||||
| 010 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||
| 020 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | |||
| 030 | SUBORDINATED FINANCIAL LIABILITIES | Annex V.Part 2.99-100 | Annex V.Part 2.99-100 | |||
9. Loan commitments, financial guarantees and other commitments U.K.
9.1.1 Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given U.K.
ANNEX IV Table 25: rows 1 - 28
9.1 Off-balance sheet exposures under national GAAP: Loan commitments, financial guarantees and other commitments given U.K.
ANNEX IV Table 26: rows 1 - 27
9.2 Loan commitments, financial guarantees and other commitments received U.K.
ANNEX IV Table 27: rows 1 - 25
10. Derivatives - Trading and economic hedges U.K.
ANNEX IV Table 28: rows 1 - 39
11. Hedge accounting U.K.
11.1 Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge U.K.
ANNEX IV Table 29: rows 1 - 57
11.2 Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk U.K.
ANNEX IV Table 30: rows 1 - 37
11.3 Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge U.K.
ANNEX IV Table 31: rows 1 - 12
F11.3.1 Non-derivative hedging instruments under national GAAP: breakdown by accounting portfolio U.K.
| References National GAAP based on BAD | Carrying amount | ||
|---|---|---|---|
| Annex V.Part 2.145 | |||
| 010 | Non-derivative financial assets | ||
| 020 | of which: Trading financial assets | BAD Article 32-33; Annex V.Part 1.17 | |
| 030 | of which: Non-trading non-derivative financial assets measured at fair value through profit or loss | BAD art 36(2) | |
| 040 | of which: Non-trading non-derivative financial assets measured at fair value to equity | Accounting Directive art 8(1)(a), (8) | |
| 050 | of which: Other non-trading non-derivative financial assets | BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20 | |
| 060 | Non-derivative financial liabilities | ||
| 070 | of which: Trading financial liabilities | Accounting Directive art 8(1)(a),(3),(6) | |
| 080 | of which: Non-trading non-derivative financial liabilities measured at a cost-based method | Accounting Directive art 8(3) | |
F11.4 Hedged items in fair value hedges U.K.
ANNEX IV Table 33: rows 1 - 27
12. Movements in allowances and provisions for credit losses U.K.
12.0 Movements in allowances for credit losses and impairment of equity instruments under national GAAP U.K.
ANNEX IV Table 34: rows 1 - 25
12.1 Movements in allowances and provisions for credit losses U.K.
ANNEX IV Table 35: rows 1 - 58
12.2 Transfers between impairment stages (gross basis presentation) U.K.
ANNEX IV Table 36: rows 1 - 20
13. Collateral and guarantees received U.K.
13.1 Breakdown of collateral and guarantees by loans and advances other than held for trading U.K.
ANNEX IV Table 37: rows 1 - 10
13.2 Collateral obtained by taking possession during the period [held at the reporting date] U.K.
| References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | ||
|---|---|---|---|---|
| Annex V.Part 2.175 | ||||
| 010 | ||||
| 010 | Non-current assets held-for-sale | IFRS 7.38(a) | ||
| 020 | Property, plant and equipment | IFRS 7.38(a) | ||
| 030 | Investment property | IFRS 7.38(a) | ||
| 040 | Equity and debt instruments | IFRS 7.38(a) | ||
| 050 | Other | IFRS 7.38(a) | ||
| 060 | Total | |||
13.3 Collateral obtained by taking possession [tangible assets] accumulated U.K.
| References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | ||
|---|---|---|---|---|
| 010 | ||||
| 010 | Foreclosure [tangible assets] | Annex V.Part 2.176 | IFRS 7.38(a); Annex V.Part 2.176 | |
14. Fair value hierachy: financial instruments at fair value U.K.
ANNEX IV Table 40: rows 1 - 54
15. Derecognition and financial liabilities associated with transferred financial assets U.K.
ANNEX IV Table 41: rows 1 - 46
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 IV Table 42: rows 1 - 33
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 National GAAP based on BAD | References National GAAP compatible IFRS | Current period | ||
|---|---|---|---|---|
| Annex V. Part 2.195-196 | ||||
| 010 | ||||
| 010 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | Annex V.Part 1.28 | |
| 020 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | |
| 030 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | |
| 040 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |
| 050 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | |
| 060 | Other financial liabilities | Annex V.Part 1.38-41 | Annex V.Part 1.38-41 | |
| 070 | GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET | BAD art 27.Vertical layout(6); Annex V.Part 2.45 | Annex V.Part 2.45 | |
16.3 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument U.K.
ANNEX IV Table 44: rows 1 - 23
16.4 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk U.K.
ANNEX IV Table 45: rows 1 - 16
16.4.1 Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument U.K.
| References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | ||
|---|---|---|---|---|
| Annex V.Part 2.201 | ||||
| 010 | ||||
| 020 | Equity instruments | IAS 32.11 | ||
| 030 | Debt securities | Annex V.Part 1.31 | ||
| 040 | Loans and advances | Annex V.Part 1.32 | ||
| 090 | GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET | IFRS 7.20(a)(i) | ||
| 100 | of which: gains and losses due to the reclassification of assets at amortised cost | IFRS 9.6.5.2; Annex V.Part 2.202 | ||
16.5 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument U.K.
ANNEX IV Table 47: rows 1 - 19
16.6 Gains or losses from hedge accounting U.K.
| References National GAAP based on BAD Annex V.Part 2.207 | References National GAAP compatible IFRS | Current period | ||
|---|---|---|---|---|
| Annex V.Part 2.205 | ||||
| 010 | ||||
| 010 | Fair value changes of the hedging instrument [including discontinuation] | Accounting Directive art 8(1)(a), (6), (8)(a) | IFRS 7.24A(c);IFRS 7.24C(b)(vi) | |
| 020 | Fair value changes of the hedged item attributable to the hedged risk | Accounting Directive art 8(1)(a), (6), (8)(a) | IFRS 9.6.3.7; .6.5.8; .B6.4.1; IFRS 7.24B(a)(iv); IFRS 7.24C(b)(vi); Annex V.Part 2.206 | |
| 030 | Ineffectiveness in profit or loss from cash flow hedges | Accounting Directive art 8(1)(a), (6), (8)(a) | IFRS 7.24C(b)ii; IFRS 7.24C(b)(vi) | |
| 040 | Ineffectiveness in profit or loss from hedges of net investments in foreign operations | Accounting Directive art 8(1)(a) | IFRS 7.24C(b)(ii); IFRS 7.24C(b)(vi) | |
| 050 | GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET | Accounting Directive art 8(1)(a), (6), (8)(a) | ||
16.7 Impairment on non-financial assets U.K.
ANNEX IV Table 49: rows 1 - 15
17. Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet U.K.
17.1 Assets U.K.
ANNEX IV Table 50: rows 1 - 63
17.2 Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given U.K.
| References National GAAP based on BAD | References National GAAP compatible IFRS | Accounting scope of consolidation [Nominal amount] | ||
|---|---|---|---|---|
| Annex V.Part 2.118, 209 | ||||
| 010 | ||||
| 010 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 | |
| 020 | Financial guarantees given | CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114 | IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 | |
| 030 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 | |
| 040 | OFF-BALANCE SHEET EXPOSURES | |||
17.3 Liabilities and equity U.K.
ANNEX IV Table 52: rows 1 - 55
18. Information on performing and non-performing exposures U.K.
ANNEX IV Table 53: rows 1 - 76
19. Information forborne exposures U.K.
ANNEX IV Table 54: rows 1 - 55
20. Geographical breakdown U.K.
20.1 Geographical breakdown of assets by location of the activities U.K.
ANNEX IV Table 55: rows 1 - 59
20.2 Geographical breakdown of liabilities by location of the activities U.K.
ANNEX IV Table 56: rows 1 - 37
20.3 Geographical breakdown of statement of profit or loss items by location of the activities U.K.
ANNEX IV Table 57: rows 1 - 40
20.4 Geographical breakdown of assets by residence of the counterparty U.K.
ANNEX IV Table 58: rows 1 - 30
20.5 Geographical breakdown of off-balance sheet exposures by residence of the counterparty U.K.
| z-axis | Country of residence of the counterparty | ||||||
|---|---|---|---|---|---|---|---|
| Provisions for commitments and guarantees given | |||||||
| Nominal amount | Of which: debt forbearance | Of which: non-perfoming | |||||
| References National GAAP based on BAD | References National GAAP compatible IFRS | Annex V.Part 2.118, 271 | Annex V.Part 2.240-258 | Annex V.Part 2.275 | Annex V.Part 2.276 | ||
| 010 | 022 | 025 | 030 | ||||
| 010 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 | ||||
| 020 | Financial guarantees given | CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114 | IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 | ||||
| 030 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 | ||||
20.6 Geographical breakdown of liabilities by residence of the counterparty U.K.
ANNEX IV Table 60: rows 1 - 18
20.7.1 Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes U.K.
ANNEX IV Table 61: rows 1 - 27
21. Tangible and intangible assets: assets subject to operating lease U.K.
ANNEX IV Table 62: rows 1 - 12
22. Asset management, custody and other service functions U.K.
22.1 Fee and commission income and expenses by activity U.K.
ANNEX IV Table 63: rows 1 - 32
22.2 Assets involved in the services provided U.K.
ANNEX IV Table 64: rows 1 - 19
30. Off-balance sheet activities: Interests in unconsolidated structured entities U.K.
30.1 Interests in unconsolidated structured entities U.K.
| References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount of financial assets recognised in the balance sheet | Of which: liquidity support drawn | Fair value of liquidity support drawn | Carrying amount of financial liabilities recognised in the balance sheet | Nominal amount of off-balance sheet exposures given by the reporting institution | Of which: Nominal amount of loan commitments given | Losses incurred by the reporting institution in the current period | ||
|---|---|---|---|---|---|---|---|---|---|---|
| IFRS 12.29(a) | IFRS 12.29(a); Annex V.Part 2.286 | IFRS 12.29(a) | IFRS 12.B26(e) | IFRS 12 B26(b); Annex V.Part 2.287 | ||||||
| 010 | 020 | 030 | 040 | 050 | 060 | 080 | ||||
| 010 | Total | |||||||||
30.2 Breakdown of interests in unconsolidated structured entities by nature of the activities U.K.
ANNEX IV Table 66: rows 1 - 18
31. Related parties U.K.
31.1 Related parties: amounts payable to and amounts receivable from U.K.
ANNEX IV Table 67: rows 1 - 19
31.2 Related parties: expenses and income generated by transactions with U.K.
ANNEX IV Table 68: rows 1 - 14
40. Group structure U.K.
40.1 Group structure: ‘ entity-by-entity ’ U.K.
ANNEX IV Table 69: rows 1 - 5
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 2.297(a) | Annex V.Part 2.296(b), 297(c) | Annex V.Part 2.297(b) | Annex V.Part 2.297(b) | Annex V.Part 2.296(j), 297(c) | Annex V.Part 2.296(o), 297(c) | Annex V.Part 2.296(p), 297(c) | |
| Annex V.Part 2.297(a) | Annex V.Part 2.296(b), 297(c) | Annex V.Part 2.297(b) | Annex V.Part 2.297(b) | Annex V.Part 2.296(j), 297(c) | Annex V.Part 2.296(o), 297(c) | Annex V.Part 2.296(p), 297(c) | |
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 |
41. Fair value U.K.
41.1 Fair value hierarchy: financial instruments at amortised cost U.K.
ANNEX IV Table 71: rows 1 - 23
41.2 Use of the Fair Value Option U.K.
ANNEX IV Table 72: rows 1 - 12
42. Tangible and intangible assets: carrying amount by measurement method U.K.
| References National GAAP compatible IFRS Annex V.Part 2.302 | Carrying amount | ||
|---|---|---|---|
| 010 | |||
| 010 | Property plant and equipment | IAS 16.6; IAS 16.29; IAS 1.54(a) | |
| 020 | Revaluation model | IAS 16.31, 73(a),(d) | |
| 030 | Cost model | IAS 16.30, 73(a),(d) | |
| 040 | Investment property | IAS 40.5, 30; IAS 1.54(b) | |
| 050 | Fair value model | IAS 40.33-55, 76 | |
| 060 | Cost model | IAS 40.56, 79(c) | |
| 070 | Other intangible assets | IAS 38.8, 118, 122 ; Annex V.Part 2.303 | |
| 080 | Revaluation model | IAS 38.75-87, 124(a)(ii) | |
| 090 | Cost model | IAS 38.74 | |
43. Provisions U.K.
ANNEX IV Table 74: rows 1 - 12
44. Defined benefit plans and employee benefits U.K.
44.1 Components of net defined benefit plan assets and liabilities U.K.
| References National GAAP compatible IFRS | Amount | ||
|---|---|---|---|
| Annex V.Part 2.306-307 | |||
| 010 | |||
| 010 | Fair value of defined benefit plan assets | IAS 19.140(a)(i), 142 | |
| 020 | Of which: Financial instruments issued by the institution | IAS 19.143 | |
| 030 | Equity instruments | IAS 19.142(b) | |
| 040 | Debt instruments | IAS 19.142(c) | |
| 050 | Real estate | IAS 19.142(d) | |
| 060 | Other 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 2.308 | |
| 100 | Provisions for pensions and other post-employment defined benefit obligations [Carrying amount] | IAS 19.63, IAS 1.78(d); Annex V.Part 2.9 | |
| 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 IV Table 76: rows 1 - 15
44.3 Memo items [related to staff expenses] U.K.
| References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | ||
|---|---|---|---|---|
| 010 | ||||
| 010 | Pension and similar expenses | Annex V.Part 2.311(a) | Annex V.Part 2.311(a) | |
| 020 | Share based payments | Annex V.Part 2.311b) | IFRS 2.44; Annex V.Part 2.311(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 National GAAP based on BAD | References National GAAP compatible IFRS | Current period | Changes in fair value due to credit risk | ||
|---|---|---|---|---|---|
| Annex V.Part 2.312 | |||||
| 010 | 020 | ||||
| 010 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i); IFRS 9.4.1.5 | |||
| 020 | Financial liabilities designated at fair value through profit or loss | IFRS 7.20(a)(i); IFRS 9.4.2.2 | |||
| 030 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS | BAD art 27.Vertical layout(6) | IFRS 7.20(a)(i) | ||
45.2 Gains or losses on derecognition of non-financial assets U.K.
| References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | ||
|---|---|---|---|---|
| Annex V.Part 2.313 | ||||
| 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 National GAAP based on BAD | References National GAAP compatible IFRS | Income | Expenses | ||
|---|---|---|---|---|---|
| 010 | 020 | ||||
| 010 | Changes in fair value in tangible assets measured using the fair value model | Annex V.Part 2.314 | IAS 40.76(d); Annex V.Part 2.314 | ||
| 020 | Investment property | Annex V.Part 2.314 | IAS 40.75(f); Annex V.Part 2.314 | ||
| 030 | Operating leases other than investment property | Annex V.Part 2.315 | IAS 17.50, 51, 56(b); Annex V.Part 2.315 | ||
| 040 | Other | Annex V.Part 2.316 | Annex V.Part 2.316 | ||
| 050 | OTHER OPERATING INCOME OR EXPENSES | Annex V.Part 2.314-316 | Annex V.Part 2.314-316 | ||
46. Statement of changes in equity] U.K.
ANNEX IV Table 81: rows 1 - 26
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