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

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).

41. Fair value U.K.

41.1 Fair value hierarchy: financial instruments at amortised cost U.K.

ANNEX III Table 55: rows 1 - 14

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41.2 Use of the Fair Value Option U.K.

ANNEX III Table 56: rows 1 - 13

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41.3 Hybrid financial instruments not designated at fair value through profit or loss U.K.

	Rest of separable hybrid contracts [not designated at fair value through profit or loss]	References	Carrying amount
	FINANCIAL ASSETS		010
010	Financial assets held for trading	IAS 39.9; Annex V.Part 2.129
020	Available-for-sale [Host contracts]	IAS 39.11; Annex V.Part 2.130
030	Loans and receivables [Host contracts]	IAS 39.11; Annex V.Part 2.130
040	Held-to-maturity investments [Host contracts]	IAS 39.11; Annex V.Part 2.130
FINANCIAL LIABILITES
050	Financial liabilities held for trading	IAS 39.9; Annex V.Part 2.129
060	Financial liabilities measured at amortized cost [Host contracts]	IAS 39.11; Annex V.Part 2.130	]