[F1ANNEX IV U.K. REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS
Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 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).
[F111. Hedge accounting U.K.
11.1 Derivatives – Hedge accounting: Breakdown by type of risk and type of hedge U.K.
ANNEX IV Table 28: rows 1 - 57
11.2 Derivatives – Hedge accounting under National GAAP: Breakdown by type of risk U.K.
ANNEX IV Table 29: rows 1 - 37
11.3 Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge U.K.
ANNEX IV Table 30: rows 1 - 12
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.
ANNEX IV Table 32: rows 1 - 27
Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 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).