[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).
[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 - 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
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).