[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).

20. Geographical breakdown U.K.

20.1 Geographical breakdown of assets by location of the activities U.K.

ANNEX III Table 47: rows 1 - 36

		[F1 References	Carrying amount Annex V.Part 1.27
			Domestic activitivies	Non-domestic activities
			Annex V.Part 2.270	Annex V.Part 2.270
			010	020
010	Cash, cash balances at central banks and other demand deposits	IAS 1.54 (i)
020	Cash on hand	Annex V.Part 2.1
030	Cash balances at central banks	Annex V.Part 2.2
040	Other demand deposits	Annex V.Part 2.3
050	Financial assets held for trading	IFRS 9. Appendix A
060	Derivatives	IFRS 9. Appendix A
070	Equity instruments	IAS 32.11
080	Debt securities	Annex V.Part 1.31
090	Loans and advances	Annex V.Part 1.32
096	Non-trading financial assets mandatorily at fair value through profit or loss	IFRS 7.8(a)(ii); IFRS 9.4.1.4
097	Equity instruments	IAS 32.11
098	Debt securities	Annex V.Part 1.31
099	Loans and advances	Annex V.Part 1.32
100	Financial assets designated at fair value through profit or loss	IFRS 7.8(a)(i); IFRS 9.4.1.5
120	Debt securities	Annex V.Part 1.31
130	Loans and advances	Annex V.Part 1.32
141	Financial assets at fair value through other comprehensive income	IFRS 7.8(h); IFRS 9.4.1.2A
142	Equity instruments	IAS 32.11
143	Debt securities	Annex V.Part 1.31
144	Loans and advances	Annex V.Part 1.32
181	Financial assets at amortised cost	IFRS 7.8(f); IFRS 9.4.1.2
182	Debt securities	Annex V.Part 1.31
183	Loans and advances	Annex V.Part 1.32
240	Derivatives – Hedge accounting	IFRS 9.6.2.1; Annex V.Part 1.22
250	Fair value changes of the hedged items in portfolio hedge of interest rate risk	IAS 39.89A(a); IFRS 9.6.5.8
260	Tangible assets
270	Intangible assets	IAS 1.54(c); CRR art 4(1)(115)
280	Investments in subsidaries, joint ventures and associates	IAS 1.54(e); Annex V.Part 1.21, Part 2.4
290	Tax assets	IAS 1.54(n-o)
300	Other assets	Annex V.Part 2.5
310	Non-current assets and disposal groups classified as held for sale	IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7
320	ASSETS	IAS 1.9(a), IG 6		]