[F1 [F2 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).

F2 Substituted by Commission Implementing Regulation (EU) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards 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.

41.2 Use of the Fair Value Option U.K.

ANNEX III Table 61: rows 1 - 12

		[F1 [F2 References	Carrying amount Annex V.Part 1.27
			Accounting mismatch	Managed on a fair value basis	Hybrid contracts	Managed for credit risk
			IFRS 9.B4.1.29	IFRS 9.B4.1.33	IFRS 9.4.3.6; IFRS 9.4.3.7; Annex V.Part 2.300	IFRS 9.6.7; IFRS 7.8(a)(e); Annex V.Part 2.301
ASSETS			010	020	030	040
010	Financial assets designated at fair value through profit or loss	IFRS 7.8(a)(i); IFRS 9.4.1.5
030	Debt securities	Annex V.Part 1.31
040	Loans and advances	Annex V.Part 1.32
LIABILITIES
050	Financial liabilities designated at fair value through profit or loss	IFRS 7.8 (e)(i); IFRS 9.4.2.2
060	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
070	Debt securities issued	Annex V.Part 1.37
080	Other financial liabilities	Annex V.Part 1.38-41				] ]