[F1 [F230. 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 items 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 2.118 | IFRS 12.29(a) | IFRS 12.B26(e) | IFRS 12 B26(b) | ||||||
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | ||||
| 010 | Total | |||||||||
30.2 Breakdown of interests in unconsolidated structured entities by nature of the activities U.K.
ANNEX IV Table 57: rows 1 - 18
| [F1 [F2By nature of the activities | References National GAAP based on BAD | References National GAAP compatible IFRS | Securitisation Special Purpose Entities | Asset management | Other activities | |
|---|---|---|---|---|---|---|
| CRR art 4 (66) | Annex V.Part 2.117(a) | |||||
| Carrying amount | ||||||
| IFRS 12.28, B6.(a) | 010 | 020 | 030 | |||
| 010 | Selected financial assets recognised in the reporting institution's balance sheet | IFRS 12.29(a),(b) | ||||
| 021 | of which: non-performing | Annex V.Part 2. 145-162 | Annex V.Part 2. 145-163 | |||
| 030 | Derivatives | CRR Annex II; Annex V.Part 1.6 | IAS 39.9 | |||
| 040 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | |||
| 050 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | |||
| 060 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | |||
| 070 | Selected equity and financial liabilites recognised in the reporting institution's balance sheet | IFRS 12.29(a),(b) | ||||
| 080 | Equity instruments issued | IAS 32.4 | ||||
| 090 | Derivatives | CRR Annex II | IAS 39.9, AG 15 (a) | |||
| 100 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | |||
| 110 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 | |||
| Nominal amount | ||||||
| 120 | Off-balance sheet items given by the reporting institution | IFRS 12.B26.(e) | ||||
| 131 | of which: non-performing | Annex V.Part 2. 145-162 | Annex V.Part 2. 145-162 | ] ] | ||
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).