[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).

4. Breakdown of financial assets by instrument and by counterparty sector U.K.

4.3.1. Financial assets at fair value through other comprehensive income U.K.

ANNEX III Table 10: rows 1 - 25

		[F1 References	Carrying amount	Gross carrying amount Annex V.Part 1.34(b)				Accumulated impairment Annex V.Part 2.70(b), 71			Accumulated partial write-offs	Accumulated total write-offs
				Assets without significant increase in credit risk since initial recognition (Stage 1)		Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)	Credit-impaired assets (Stage 3)	Assets without significant increase in credit risk since initial recognition (Stage 1)	Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)	Credit-impaired assets (Stage 3)
					of which: instruments with low credit risk
			Annex V.Part 1.27	IFRS 9.5.5.5; IFRS 7.35M(a)	IFRS 9.B5.5.22-24; Annex V.Part 2.75	IFRS 9.5.5.3, IFRS 7.35M(b)(i)	IFRS 9.5.5.1, 7.35M(b)(ii)	IFRS 9.5.5.5; IFRS7.35H(a), IFRS 7.16A	IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i), IFRS 7.16A	IFRS 9.5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii), IFRS 7.16A	IFRS 9.5.4.4 and B5.4.9 ; Annex V.Part 2.72-74	IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74
			010	015	020	030	040	050	060	070	080	090
010	Equity instruments	IAS 32.11; Annex V.Part 1.44(b)
020	of which: credit institutions	Annex V.Part 1.42(c)
030	of which: other financial corporations	Annex V.Part 1.42(d)
040	of which: non-financial corporations	Annex V.Part 1.42(e)
050	Debt securities	Annex V.Part 1.31, 44(b)
060	Central banks	Annex V.Part 1.42(a)
070	General governments	Annex V.Part 1.42(b)
080	Credit institutions	Annex V.Part 1.42(c)
090	Other financial corporations	Annex V.Part 1.42(d)
100	Non-financial corporations	Annex V.Part 1.42(e)
110	Loans and advances	Annex V.Part 1.32, 44(a)
120	Central banks	Annex V.Part 1.42(a)
130	General governments	Annex V.Part 1.42(b)
140	Credit institutions	Annex V.Part 1.42(c)
150	Other financial corporations	Annex V.Part 1.42(d)
160	Non-financial corporations	Annex V.Part 1.42(e)
165	Of which: Small and Medium-sized Enterprises	SME Art 1 2(a)
170	Households	Annex V.Part 1.42(f)
180	FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME	IFRS 7.8(h); IFRS 9.4.1.2A
190	of which: purchased credit-impaired financial assets	IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.77										]