[F1ANNEX IV U.K. REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS
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).
[F14. 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 - 21
4.2 Financial assets designated at fair value through profit or loss U.K.
ANNEX IV Table 9: rows 1 - 22
4.3 Available-for-sale financial assets U.K.
ANNEX IV Table 10: rows 1 - 22
4.4 Loans and receivables and held-to-maturity investments U.K.
ANNEX IV Table 11: rows 1 - 32
4.5 Subordinated financial assets U.K.
| References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | ||
|---|---|---|---|---|
| 010 | ||||
| 010 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | |
| 020 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | |
| 030 | SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS | Annex V.Part 2.40, 54 | Annex V.Part 2.40, 54 | |
4.6 Trading Financial assets U.K.
ANNEX IV Table 13: rows 1 - 21
4.7 Non-trading non-derivative financial assets measured at fair value through profit or loss U.K.
ANNEX IV Table 14: rows 1 - 22
4.8 Non-trading non-derivative financial assets measured at fair value to equity U.K.
ANNEX IV Table 15: rows 1 - 22
4.9 Non-trading debt instruments measured at a cost-based method U.K.
ANNEX IV Table 16: rows 1 - 17
4.10 Other non-trading non-derivative financial assets] U.K.
ANNEX IV Table 17: rows 1 - 21
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).