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[F1ANNEX III U.K. REPLACES ANNEX III – REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS

12. Movements in allowances and provisions for credit losses U.K.

12.2 Transfers between impairment stages (gross basis presentation) U.K.

ANNEX III Table 25: rows 1 - 20
[F1References Gross carrying amount / nominal amount Annex V.Part 1.34, Part 2.118, 167, 170
Transfers between Stage 1 and Stage 2 Transfers between Stage 2 and Stage 3 Transfers between Stage 1 and Stage 3
To Stage 2 from Stage 1 To Stage 1 from Stage 2 To Stage 3 from Stage 2 To Stage 2 from Stage 3 To Stage 3 from Stage 1 To Stage 1 from Stage 3
Annex V.Part 2.168-169
010 020 030 040 050 060
010 Debt securities Annex V.Part 1.31, 44(b)
020 Central banks Annex V.Part 1.42(a)
030 General governments Annex V.Part 1.42(b)
040 Credit institutions Annex V.Part 1.42(c)
050 Other financial corporations Annex V.Part 1.42(d)
060 Non-financial corporations Annex V.Part 1.42(e)
070 Loans and advances Annex V.Part 1.32, 44(a)
080 Central banks Annex V.Part 1.42(a)
090 General governments Annex V.Part 1.42(b)
100 Credit institutions Annex V.Part 1.42(c)
110 Other financial corporations Annex V.Part 1.42(d)
120 Non-financial corporations Annex V.Part 1.42(e)
130 Households Annex V.Part 1.42(f)
140 Total debt instruments
150 Commitments and financial guarantees given IFRS 9.2.1|(g); 2.3(c); 5.5.1, 5.5.3, 5.5.5 ]