ANNEX U.K. INTERNATIONAL ACCOUNTING STANDARDS

INTERNATIONAL FINANCIAL REPORTING STANDARD 7 Financial instruments: disclosures

[F1 INITIAL APPLICATION OF IFRS 9 U.K.

42Q In the reporting period that includes the date of initial application of IFRS 9, an entity is not required to disclose the line item amounts that would have been reported in accordance with the classification and measurement requirements (which includes the requirements related to amortised cost measurement of financial assets and impairment in Sections 5.4 and 5.5 of IFRS 9) of: U.K.

(a)

IFRS 9 for prior periods; and

(b)

IAS 39 for the current period.]

Textual Amendments

F1 Inserted by Commission Regulation (EU) 2016/2067 of 22 November 2016 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 9 (Text with EEA relevance).