[F1 ANNEX III U.K. REPLACES ANNEX III – REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS

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).

10. Derivatives – Trading and economic hedges U.K.

ANNEX III Table 20: rows 1 - 37

	[F1 By type of risk / By product or by type of market	References	Carrying amount		Notional amount
			Financial assets Held for trading and trading	Financial liabilities Held for trading and trading	Total Trading	of which: sold
			Annex V.Part 2.120, 131	IFRS 9.BA.7 (a); Annex V.Part 2.120, 131	Annex V.Part 2.133-135	Annex V.Part 2.133-135
			010	020	030	040
010	Interest rate	Annex V.Part 2.129(a)
020	of which: economic hedges	Annex V.Part 2.137-139
030	OTC options	Annex V.Part 2.136
040	OTC other	Annex V.Part 2.136
050	Organized market options	Annex V.Part 2.136
060	Organized market other	Annex V.Part 2.136
070	Equity	Annex V.Part 2.129(b)
080	of which: economic hedges	Annex V.Part 2.137-139
090	OTC options	Annex V.Part 2.136
100	OTC other	Annex V.Part 2.136
110	Organized market options	Annex V.Part 2.136
120	Organized market other	Annex V.Part 2.136
130	Foreign exchange and gold	Annex V.Part 2.129(c)
140	of which: economic hedges	Annex V.Part 2.137-139
150	OTC options	Annex V.Part 2.136
160	OTC other	Annex V.Part 2.136
170	Organized market options	Annex V.Part 2.136
180	Organized market other	Annex V.Part 2.136
190	Credit	Annex V.Part 2.129(d)
195	of which: economic hedges with use of the fair value option	IFRS 9.6.7.1; Annex V.Part 2.140
201	of which: other economic hedges	Annex V.Part 2.137-140
210	Credit default swap
220	Credit spread option
230	Total return swap
240	Other
250	Commodity	Annex V.Part 2.129(e)
260	of which: economic hedges	Annex V.Part 2.137-139
270	Other	Annex V.Part 2.129(f)
280	of which: economic hedges	Annex V.Part 2.137-139
290	DERIVATIVES	IFRS 9.Appendix A
300	of which: OTC – credit institutions	Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142
310	of which: OTC – other financial corporations	Annex V.Part 1.42(d), 44(e), Part 2.141(b)
320	of which: OTC – rest	Annex V.Part 1.44(e), Part 2.141(c)				]