Commission Implementing Regulation (EU) No 680/2014 of 16 April 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) (c. 680)

		*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.

ANNEX IV Table 13: rows 1 - 23

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

ANNEX IV Table 14: rows 1 - 22

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

ANNEX IV Table 15: rows 1 - 25

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

ANNEX IV Table 16: rows 1 - 25

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

ANNEX IV Table 17: rows 1 - 25

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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.

ANNEX IV Table 18: rows 1 - 17

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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.

ANNEX IV Table 19: rows 1 - 26

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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.

ANNEX IV Table 20: rows 1 - 32

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

ANNEX IV Table 21: rows 1 - 32

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8. Breakdown of financial liabilities U.K.

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

ANNEX IV Table 22: rows 1 - 51

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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.

ANNEX IV Table 24: rows 1 - 28

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

ANNEX IV Table 25: rows 1 - 27

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

ANNEX IV Table 26: rows 1 - 25

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

ANNEX IV Table 27: rows 1 - 39

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11. Hedge accounting U.K.

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

ANNEX IV Table 28: rows 1 - 57

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

ANNEX IV Table 29: rows 1 - 37

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

ANNEX IV Table 30: rows 1 - 12

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11.3.1 Non-derivative hedging instruments under national GAAP: breakdown by accounting portfolio U.K.

		*References National GAAP based on BAD*	Carrying amount
		*References National GAAP based on BAD*	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)

11.4 Hedged items in fair value hedges U.K.

ANNEX IV Table 32: rows 1 - 27

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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.

ANNEX IV Table 33: rows 1 - 25

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

ANNEX IV Table 34: rows 1 - 58

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

ANNEX IV Table 35: rows 1 - 20

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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.

ANNEX IV Table 36: rows 1 - 14

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

ANNEX IV Table 37: rows 1 - 13

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13.3.1 Collateral obtained by taking possession accumulated U.K.

ANNEX IV Table 38: rows 1 - 13

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

ANNEX IV Table 39: rows 1 - 54

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

ANNEX IV Table 40: rows 1 - 46

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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.

ANNEX IV Table 41: rows 1 - 36

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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.

ANNEX IV Table 43: rows 1 - 23

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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.

ANNEX IV Table 44: rows 1 - 16

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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 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.

ANNEX IV Table 46: rows 1 - 19

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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.

ANNEX IV Table 48: rows 1 - 15

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16.8 Other administrative expenses U.K.

ANNEX IV Table 49: rows 1 - 15

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

17.1 Assets U.K.

ANNEX IV Table 50: rows 1 - 63

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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.

ANNEX IV Table 52: rows 1 - 55

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

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

ANNEX IV Table 53: rows 1 - 86

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18.1 Inflows and outflows of non-performing exposures – loans and advances by counterparty sector U.K.

ANNEX IV Table 54: rows 1 - 22

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18.2 Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property U.K.

ANNEX IV Table 55: rows 1 - 17

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19. Information forborne exposures U.K.

ANNEX IV Table 56: rows 1 - 65

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20. Geographical breakdown U.K.

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

ANNEX IV Table 57: rows 1 - 59

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

ANNEX IV Table 58: rows 1 - 37

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

ANNEX IV Table 59: rows 1 - 40

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

Country of residence of the counterparty:

ANNEX IV Table 60: rows 1 - 29

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

Country of residence of the counterparty:

ANNEX IV Table 61: rows 1 - 8

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

Country of residence of the counterparty:

ANNEX IV Table 62: rows 1 - 16

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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.

Country of residence of the counterparty:

ANNEX IV Table 63: rows 1 - 25

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

ANNEX IV Table 64: rows 1 - 12

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

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

ANNEX IV Table 65: rows 1 - 51

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22.2 Assets involved in the services provided U.K.

ANNEX IV Table 66: rows 1 - 19

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23. Loans and advances: additional information U.K.

23.1 Loans and advances: Number of instruments U.K.

ANNEX IV Table 67: rows 1 - 28

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23.2 Loans and advances: Additional information on gross carrying amounts U.K.

ANNEX IV Table 68: rows 1 - 48

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23.3 Loans and advances collateralised by immovable property: Breakdown by LTV ratios U.K.

ANNEX IV Table 69: rows 1 - 27

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23.4 Loans and advances: Additional information on accumulated impairments and accumulated negative changes in fair value due to credit risk U.K.

ANNEX IV Table 70: rows 1 - 27

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23.5 Loans and advances: Collateral received and financial guarantees received U.K.

ANNEX IV Table 71: rows 1 - 30

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23.6 Loans and advances: Accumulated partial write-offs U.K.

ANNEX IV Table 72: rows 1 - 14

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24. Loans and advances: Flows of non performing exposures, impairment & write offs since the end of the last financial year U.K.

24.1 Loans and advances: Inflows and outflows of non-performing exposures U.K.

ANNEX IV Table 73: rows 1 - 40

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24.2 Loans and advances: Flow of impairments and accumulated negative changes in fair value due to credit risk on non-performing exposures U.K.

ANNEX IV Table 74: rows 1 - 15

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24.3 Loans and advances: Write-offs of non-performing exposures during the period U.K.

ANNEX IV Table 75: rows 1 - 10

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25. Collateral obtained by taking possession and execution processes U.K.

25.1 Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Inflows and outflows U.K.

ANNEX IV Table 76: rows 1 - 19

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25.2 Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Type of collateral obtained U.K.

ANNEX IV Table 77: rows 1 - 19

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25.3 Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E) U.K.

ANNEX IV Table 78: rows 1 - 7

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26. Forbearance management and quality of forbearance U.K.

ANNEX IV Table 79: rows 1 - 20

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

30.1 Interests in unconsolidated structured entities U.K.

		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.

ANNEX IV Table 81: rows 1 - 18

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31. Related parties U.K.

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

ANNEX IV Table 82: rows 1 - 19

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

ANNEX IV Table 83: rows 1 - 14

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40. Group structure U.K.

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

ANNEX IV Table 84: rows 1 - 5

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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.

ANNEX IV Table 86: rows 1 - 24

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41.2 Use of the Fair Value Option U.K.

ANNEX IV Table 87: rows 1 - 13

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

ANNEX IV Table 88: rows 1 - 13

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43. Provisions U.K.

ANNEX IV Table 89: rows 1 - 12

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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	Fair value of any right to reimbursement recognised as an asset	IAS 19.140(b)

44.2 Movements in defined benefit obligations U.K.

ANNEX IV Table 91: rows 1 - 15

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44.3 Staff expenses by type of benefits U.K.

		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	Current period
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	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 2.311(b)	IFRS 2.44; Annex V.Part 2.311(b)
030	Wages and salaries	Annex V.Part 2.311(c)	Annex V.Part 2.311(c)
040	Social security contributions	Annex V.Part 2.311(d)	Annex V.Part 2.311(d)
050	Severance payments	Annex V.Part 2.311(e)	IAS 19.8, Annex V.Part 2.311(e)
060	Other types of staff expenses	Annex V.Part 2.311(f)	Annex V.Part 2.311(f)
070	STAFF EXPENSES

44.4 Staff expenses by category of remuneration and category of staff U.K.

ANNEX IV Table 93: rows 1 - 11

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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 compatible IFRS*	Current period
			Annex V.Part 2.313
			010
010	Property, Plant and Equipment	IAS 16.68, 71
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
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	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	IFRS 16.81,82; 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