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[F1ANNEX IV U.K. REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS

Textual Amendments

ANNEX IV Table 2: rows 1 - 105

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1. Balance Sheet Statement [Statement of Financial Position] U.K.

1.1 Assets U.K.

1.2 Liabilities U.K.

1.3 Equity U.K.

2. Statement of profit or loss U.K.

3. Statement of comprehensive income U.K.

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

4.1 Financial assets held for trading U.K.

4.2.1 Non-trading financial assets mandatorily at fair value through profit or loss U.K.

4.2.2 Financial assets designated at fair value through profit or loss U.K.

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

4.4.1. Financial assets at amortised cost U.K.

4.5 Subordinated financial assets U.K.

References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount
Annex V.Part 1.27-28
010
010 Loans and advances Annex V.Part 1.32 Annex V.Part 1.32
020 Debt securities Annex V.Part 1.31 Annex V.Part 1.31
030 SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS Accounting Directive art 8(1)(a); Annex V.Part 2.78, 100 Annex V.Part 2.78, 100

4.6 Trading Financial assets U.K.

4.7 Non-trading non-derivative financial assets measured at fair value through profit or loss U.K.

4.8 Non-trading non-derivative financial assets measured at fair value to equity U.K.

4.9 Non-trading non-derivative financial assets measured at a cost-based method U.K.

4.10 Other non-trading non-derivative financial assets U.K.

5. Breakdown of non-trading Loans and advances by product U.K.

5.1 Loans and advances other than held for trading and trading assets by product U.K.

6. Breakdown of non-trading loans and advances to non-financial corporations by NACE codes U.K.

6.1 Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes U.K.

7. Financial assets subject to impairment that are past due U.K.

7.1 Financial assets subject to impairment that are past due U.K.

7.2 Financial assets subject to impairment that are past due under national GAAP U.K.

8. Breakdown of financial liabilities U.K.

8.1 Breakdown of financial liabilities by product and by counterparty sector U.K.

8.2 Subordinated financial liabilities U.K.

Carriyng amount
Designated at fair value through profit or loss At amortized cost At a cost-based method
References National GAAP compatible IFRS IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5 IFRS 7.8(g); IFRS 9.4.2.1
References National GAAP Accounting Directive art 8(1)(a), (6); IAS 39.9 Accounting Directive art 8(3), (6); IAS 39.47 Accounting Directive art 8(3)
010 020 030
010 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
020 Debt securities issued Annex V.Part 1.37 Annex V.Part 1.37
030 SUBORDINATED FINANCIAL LIABILITIES Annex V.Part 2.99-100 Annex V.Part 2.99-100

9. Loan commitments, financial guarantees and other commitments U.K.

9.1.1 Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given U.K.

9.1 Off-balance sheet exposures under national GAAP: Loan commitments, financial guarantees and other commitments given U.K.

9.2 Loan commitments, financial guarantees and other commitments received U.K.

10. Derivatives - Trading and economic hedges U.K.

11. Hedge accounting U.K.

11.1 Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge U.K.

11.2 Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk U.K.

11.3 Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge U.K.

F11.3.1 Non-derivative hedging instruments under national GAAP: breakdown by accounting portfolio U.K.
References National GAAP based on BAD Carrying amount
Annex V.Part 2.145
010 Non-derivative financial assets
020 of which: Trading financial assets BAD Article 32-33; Annex V.Part 1.17
030 of which: Non-trading non-derivative financial assets measured at fair value through profit or loss BAD art 36(2)
040 of which: Non-trading non-derivative financial assets measured at fair value to equity Accounting Directive art 8(1)(a), (8)
050 of which: Other non-trading non-derivative financial assets BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20
060 Non-derivative financial liabilities
070 of which: Trading financial liabilities Accounting Directive art 8(1)(a),(3),(6)
080 of which: Non-trading non-derivative financial liabilities measured at a cost-based method Accounting Directive art 8(3)

F11.4 Hedged items in fair value hedges U.K.

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

12.0 Movements in allowances for credit losses and impairment of equity instruments under national GAAP U.K.

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

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

13. Collateral and guarantees received U.K.

13.1 Breakdown of collateral and guarantees by loans and advances other than held for trading U.K.

13.2 Collateral obtained by taking possession during the period [held at the reporting date] U.K.

References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount
Annex V.Part 2.175
010
010 Non-current assets held-for-sale IFRS 7.38(a)
020 Property, plant and equipment IFRS 7.38(a)
030 Investment property IFRS 7.38(a)
040 Equity and debt instruments IFRS 7.38(a)
050 Other IFRS 7.38(a)
060 Total

13.3 Collateral obtained by taking possession [tangible assets] accumulated U.K.

References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount
010
010 Foreclosure [tangible assets] Annex V.Part 2.176 IFRS 7.38(a); Annex V.Part 2.176

14. Fair value hierachy: financial instruments at fair value U.K.

15. Derecognition and financial liabilities associated with transferred financial assets U.K.

16. Breakdown of selected statement of profit or loss items U.K.

16.1 Interest income and expenses by instrument and counterparty sector U.K.

16.2 Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument U.K.

References National GAAP based on BAD References National GAAP compatible IFRS Current period
Annex V. Part 2.195-196
010
010 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 Annex V.Part 1.28
020 Debt securities Annex V.Part 1.31 Annex V.Part 1.31
030 Loans and advances Annex V.Part 1.32 Annex V.Part 1.32
040 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
050 Debt securities issued Annex V.Part 1.37 Annex V.Part 1.37
060 Other financial liabilities Annex V.Part 1.38-41 Annex V.Part 1.38-41
070 GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET BAD art 27.Vertical layout(6); Annex V.Part 2.45 Annex V.Part 2.45

16.3 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument U.K.

16.4 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk U.K.

16.4.1 Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument U.K.
References National GAAP based on BAD References National GAAP compatible IFRS Current period
Annex V.Part 2.201
010
020 Equity instruments IAS 32.11
030 Debt securities Annex V.Part 1.31
040 Loans and advances Annex V.Part 1.32
090 GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET IFRS 7.20(a)(i)
100 of which: gains and losses due to the reclassification of assets at amortised cost IFRS 9.6.5.2; Annex V.Part 2.202

16.5 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument U.K.

16.6 Gains or losses from hedge accounting U.K.

References National GAAP based on BAD Annex V.Part 2.207 References National GAAP compatible IFRS Current period
Annex V.Part 2.205
010
010 Fair value changes of the hedging instrument [including discontinuation] Accounting Directive art 8(1)(a), (6), (8)(a) IFRS 7.24A(c);IFRS 7.24C(b)(vi)
020 Fair value changes of the hedged item attributable to the hedged risk Accounting Directive art 8(1)(a), (6), (8)(a) IFRS 9.6.3.7; .6.5.8; .B6.4.1; IFRS 7.24B(a)(iv); IFRS 7.24C(b)(vi); Annex V.Part 2.206
030 Ineffectiveness in profit or loss from cash flow hedges Accounting Directive art 8(1)(a), (6), (8)(a) IFRS 7.24C(b)ii; IFRS 7.24C(b)(vi)
040 Ineffectiveness in profit or loss from hedges of net investments in foreign operations Accounting Directive art 8(1)(a) IFRS 7.24C(b)(ii); IFRS 7.24C(b)(vi)
050 GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET Accounting Directive art 8(1)(a), (6), (8)(a)

16.7 Impairment on non-financial assets U.K.

17. Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet U.K.

17.1 Assets U.K.

17.2 Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given U.K.

References National GAAP based on BAD References National GAAP compatible IFRS Accounting scope of consolidation [Nominal amount]
Annex V.Part 2.118, 209
010
010 Loan commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113 CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
020 Financial guarantees given CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114 IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116
030 Other Commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115 CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116
040 OFF-BALANCE SHEET EXPOSURES

17.3 Liabilities and equity U.K.

18. Information on performing and non-performing exposures U.K.

19. Information forborne exposures U.K.

20. Geographical breakdown U.K.

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

20.2 Geographical breakdown of liabilities by location of the activities U.K.

20.3 Geographical breakdown of statement of profit or loss items by location of the activities U.K.

20.4 Geographical breakdown of assets by residence of the counterparty U.K.

20.5 Geographical breakdown of off-balance sheet exposures by residence of the counterparty U.K.

z-axis Country of residence of the counterparty
Provisions for commitments and guarantees given
Nominal amount Of which: debt forbearance Of which: non-perfoming
References National GAAP based on BAD References National GAAP compatible IFRS Annex V.Part 2.118, 271 Annex V.Part 2.240-258 Annex V.Part 2.275 Annex V.Part 2.276
010 022 025 030
010 Loan commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113 CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
020 Financial guarantees given CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114 IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116
030 Other Commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115 CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116

20.6 Geographical breakdown of liabilities by residence of the counterparty U.K.

20.7.1 Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes U.K.

21. Tangible and intangible assets: assets subject to operating lease U.K.

22. Asset management, custody and other service functions U.K.

22.1 Fee and commission income and expenses by activity U.K.

22.2 Assets involved in the services provided U.K.

30. Off-balance sheet activities: Interests in unconsolidated structured entities U.K.

30.1 Interests in unconsolidated structured entities U.K.

References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount of financial assets recognised in the balance sheet Of which: liquidity support drawn Fair value of liquidity support drawn Carrying amount of financial liabilities recognised in the balance sheet Nominal amount of off-balance sheet exposures given by the reporting institution Of which: Nominal amount of loan commitments given Losses incurred by the reporting institution in the current period
IFRS 12.29(a) IFRS 12.29(a); Annex V.Part 2.286 IFRS 12.29(a) IFRS 12.B26(e) IFRS 12 B26(b); Annex V.Part 2.287
010 020 030 040 050 060 080
010 Total

30.2 Breakdown of interests in unconsolidated structured entities by nature of the activities U.K.

31. Related parties U.K.

31.1 Related parties: amounts payable to and amounts receivable from U.K.

31.2 Related parties: expenses and income generated by transactions with U.K.

40. Group structure U.K.

40.1 Group structure: ‘ entity-by-entity ’ U.K.

40.2. Group structure: ‘ instrument-by-instrument ’ U.K.

Security code Entity code Holding company LEI code Holding company code Holding company name Accumulated equity interest (%) Carrying amount Acquisition cost
Annex V.Part 2.297(a) Annex V.Part 2.296(b), 297(c) Annex V.Part 2.297(b) Annex V.Part 2.297(b) Annex V.Part 2.296(j), 297(c) Annex V.Part 2.296(o), 297(c) Annex V.Part 2.296(p), 297(c)
Annex V.Part 2.297(a) Annex V.Part 2.296(b), 297(c) Annex V.Part 2.297(b) Annex V.Part 2.297(b) Annex V.Part 2.296(j), 297(c) Annex V.Part 2.296(o), 297(c) Annex V.Part 2.296(p), 297(c)
010 020 030 040 050 060 070 080

41. Fair value U.K.

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

41.2 Use of the Fair Value Option U.K.

42. Tangible and intangible assets: carrying amount by measurement method U.K.

References National GAAP compatible IFRS Annex V.Part 2.302 Carrying amount
010
010 Property plant and equipment IAS 16.6; IAS 16.29; IAS 1.54(a)
020 Revaluation model IAS 16.31, 73(a),(d)
030 Cost model IAS 16.30, 73(a),(d)
040 Investment property IAS 40.5, 30; IAS 1.54(b)
050 Fair value model IAS 40.33-55, 76
060 Cost model IAS 40.56, 79(c)
070 Other intangible assets IAS 38.8, 118, 122 ; Annex V.Part 2.303
080 Revaluation model IAS 38.75-87, 124(a)(ii)
090 Cost model IAS 38.74

43. Provisions U.K.

44. Defined benefit plans and employee benefits U.K.

44.1 Components of net defined benefit plan assets and liabilities U.K.

References National GAAP compatible IFRS Amount
Annex V.Part 2.306-307
010
010 Fair value of defined benefit plan assets IAS 19.140(a)(i), 142
020 Of which: Financial instruments issued by the institution IAS 19.143
030 Equity instruments IAS 19.142(b)
040 Debt instruments IAS 19.142(c)
050 Real estate IAS 19.142(d)
060 Other defined benefit plan assets
070 Present value of defined benefit obligations IAS 19.140(a)(ii)
080 Effect of the asset ceiling IAS 19.140(a)(iii)
090 Net defined benefit assets [Carrying amount] IAS 19.63; Annex V.Part 2.308
100 Provisions for pensions and other post-employment defined benefit obligations [Carrying amount] IAS 19.63, IAS 1.78(d); Annex V.Part 2.9
110 Memo item: Fair value of any right to reimbursement recognised as an asset IAS 19.140(b)

44.2 Movements in defined benefit obligations U.K.

44.3 Memo items [related to staff expenses] U.K.

References National GAAP based on BAD References National GAAP compatible IFRS Current period
010
010 Pension and similar expenses Annex V.Part 2.311(a) Annex V.Part 2.311(a)
020 Share based payments Annex V.Part 2.311b) IFRS 2.44; Annex V.Part 2.311(b)

45. Breakdown of selected items of statement of profit or loss U.K.

45.1 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio U.K.

References National GAAP based on BAD References National GAAP compatible IFRS Current period Changes in fair value due to credit risk
Annex V.Part 2.312
010 020
010 Financial assets designated at fair value through profit or loss IFRS 7.20(a)(i); IFRS 9.4.1.5
020 Financial liabilities designated at fair value through profit or loss IFRS 7.20(a)(i); IFRS 9.4.2.2
030 GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS BAD art 27.Vertical layout(6) IFRS 7.20(a)(i)

45.2 Gains or losses on derecognition of non-financial assets U.K.

References National GAAP based on BAD References National GAAP compatible IFRS Current period
Annex V.Part 2.313
010
020 Investment property IAS 40.69; IAS 1.34(a), 98(d)
030 Intangible assets IAS 38.113-115A; IAS 1.34(a)
040 Other assets IAS 1.34 (a)
050 GAINS OR (-) LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS IAS 1.34

45.3 Other operating income and expenses U.K.

References National GAAP based on BAD References National GAAP compatible IFRS Income Expenses
010 020
010 Changes in fair value in tangible assets measured using the fair value model Annex V.Part 2.314 IAS 40.76(d); Annex V.Part 2.314
020 Investment property Annex V.Part 2.314 IAS 40.75(f); Annex V.Part 2.314
030 Operating leases other than investment property Annex V.Part 2.315 IAS 17.50, 51, 56(b); Annex V.Part 2.315
040 Other Annex V.Part 2.316 Annex V.Part 2.316
050 OTHER OPERATING INCOME OR EXPENSES Annex V.Part 2.314-316 Annex V.Part 2.314-316

46. Statement of changes in equity] U.K.