[ANNEX IV U.K. REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS
1. Balance Sheet Statement [Statement of Financial Position] U.K.
1.1 Assets U.K.
1.2 Liabilities U.K.
1.3 Equity U.K.
2. Statement of profit or loss U.K.
3. Statement of comprehensive income U.K.
4. Breakdown of financial assets by instrument and by counterparty sector U.K.
4.1 Financial assets held for trading U.K.
4.2.1 Non-trading financial assets mandatorily at fair value through profit or loss U.K.
4.2.2 Financial assets designated at fair value through profit or loss U.K.
4.3.1 Financial assets at fair value through other comprehensive income U.K.
4.4.1 Financial assets at amortised cost U.K.
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.
4.7 Non-trading non-derivative financial assets measured at fair value through profit or loss U.K.
4.8 Non-trading non-derivative financial assets measured at fair value to equity U.K.
4.9 Non-trading non-derivative financial assets measured at a cost-based method U.K.
4.10 Other non-trading non-derivative financial assets U.K.
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.
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.
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.
7.2 Financial assets subject to impairment that are past due under national GAAP U.K.
8. Breakdown of financial liabilities U.K.
8.1 Breakdown of financial liabilities by product and by counterparty sector U.K.
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.
9.1 Off-balance sheet exposures under national GAAP: Loan commitments, financial guarantees and other commitments given U.K.
9.2 Loan commitments, financial guarantees and other commitments received U.K.
10. Derivatives – Trading and economic hedges U.K.
11. Hedge accounting U.K.
11.1 Derivatives – Hedge accounting: Breakdown by type of risk and type of hedge U.K.
11.2 Derivatives – Hedge accounting under National GAAP: Breakdown by type of risk U.K.
11.3 Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge U.K.
11.3.1 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) | |
11.4 Hedged items in fair value hedges U.K.
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.
12.1 Movements in allowances and provisions for credit losses U.K.
12.2 Transfers between impairment stages (gross basis presentation) U.K.
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.
13.2.1 Collateral obtained by taking possession during the period [held at the reference date] U.K.
13.3.1 Collateral obtained by taking possession accumulated U.K.
14. Fair value hierachy: financial instruments at fair value U.K.
15. Derecognition and financial liabilities associated with transferred financial assets U.K.
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.
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.
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.
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.
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.
16.8 Other administrative expenses U.K.
17. Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet U.K.
17.1 Assets U.K.
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.
18 Information on performing and non-performing exposures U.K.
18.0 Information on performing and non-performing exposures U.K.
18.1 Inflows and outflows of non-performing exposures – loans and advances by counterparty sector U.K.
18.2 Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property U.K.
19. Information forborne exposures U.K.
20. Geographical breakdown U.K.
20.1 Geographical breakdown of assets by location of the activities U.K.
20.2 Geographical breakdown of liabilities by location of the activities U.K.
20.3 Geographical breakdown of statement of profit or loss items by location of the activities U.K.
20.4 Geographical breakdown of assets by residence of the counterparty U.K.
Country of residence of the counterparty:
20.5 Geographical breakdown of off-balance sheet exposures by residence of the counterparty U.K.
Country of residence of the counterparty:
20.6 Geographical breakdown of liabilities by residence of the counterparty U.K.
Country of residence of the counterparty:
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.
Country of residence of the counterparty:
21. Tangible and intangible assets: assets subject to operating lease U.K.
22. Asset management, custody and other service functions U.K.
22.1 Fee and commission income and expenses by activity U.K.
22.2 Assets involved in the services provided U.K.
23. Loans and advances: additional information U.K.
23.1 Loans and advances: Number of instruments U.K.
23.2 Loans and advances: Additional information on gross carrying amounts U.K.
23.3 Loans and advances collateralised by immovable property: Breakdown by LTV ratios U.K.
23.4 Loans and advances: Additional information on accumulated impairments and accumulated negative changes in fair value due to credit risk U.K.
23.5 Loans and advances: Collateral received and financial guarantees received U.K.
23.6 Loans and advances: Accumulated partial write-offs U.K.
24. Loans and advances: Flows of non performing exposures, impairment & write offs since the end of the last financial year U.K.
24.1 Loans and advances: Inflows and outflows of non-performing exposures U.K.
24.2 Loans and advances: Flow of impairments and accumulated negative changes in fair value due to credit risk on non-performing exposures U.K.
24.3 Loans and advances: Write-offs of non-performing exposures during the period U.K.
25. Collateral obtained by taking possession and execution processes U.K.
25.1 Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Inflows and outflows U.K.
25.2 Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Type of collateral obtained U.K.
25.3 Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E) U.K.
26. Forbearance management and quality of forbearance U.K.
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.
31. Related parties U.K.
31.1 Related parties: amounts payable to and amounts receivable from U.K.
31.2 Related parties: expenses and income generated by transactions with U.K.
40. Group structure U.K.
40.1 Group structure: ‘ entity-by-entity ’ U.K.
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.
41.2 Use of the Fair Value Option U.K.
42. Tangible and intangible assets: carrying amount by measurement method U.K.
43. Provisions U.K.
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 | Fair value of any right to reimbursement recognised as an asset | IAS 19.140(b) | |
44.2 Movements in defined benefit obligations U.K.
44.3 Staff expenses by type of benefits 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 2.311(b) | IFRS 2.44; Annex V.Part 2.311(b) | |
| 030 | Wages and salaries | Annex V.Part 2.311(c) | Annex V.Part 2.311(c) | |
| 040 | Social security contributions | Annex V.Part 2.311(d) | Annex V.Part 2.311(d) | |
| 050 | Severance payments | Annex V.Part 2.311(e) | IAS 19.8, Annex V.Part 2.311(e) | |
| 060 | Other types of staff expenses | Annex V.Part 2.311(f) | Annex V.Part 2.311(f) | |
| 070 | STAFF EXPENSES | | | |
44.4 Staff expenses by category of remuneration and category of staff U.K.
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 |
|---|
| 010 | Property, Plant and Equipment | | IAS 16.68, 71 | |
| 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 | IFRS 16.81,82; 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.
47. Loans and advances: Average duration and recovery periods] U.K.
