[F1 ANNEX IV U.K. REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS

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).

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.

ANNEX IV Table 81: rows 1 - 18

	[F1 By nature of the activities	References National GAAP based on BAD	References National GAAP compatible IFRS	Carrying amount
				Securitisation Special Purpose Entities	Asset management	Other activities
				CRR art 4(1)(66)	Annex V.Part 2.285(a)
			IFRS 12.24, B6.(a)	010	020	030
010	Selected financial assets recognised in the reporting institution’s balance sheet		IFRS 12.29(a),(b)
021	of which: non-performing	Annex V.Part 2.213-239	Annex V.Part 2.213-239
030	Derivatives	CRR Annex II; Annex V.Part 2.272	IFRS 9 Appendix A; Annex V.Part 2.272
040	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5	IAS 32.11
050	Debt securities	Annex V.Part 1.31	Annex V.Part 1.31
060	Loans and advances	Annex V.Part 1.32	Annex V.Part 1.32
070	Selected equity and financial liabilites recognised in the reporting institution’s balance sheet		IFRS 12.29(a),(b)
080	Equity instruments issued		IAS 32.11
090	Derivatives	CRR Annex II; Annex V.Part 1.24(a), 25, 26, Part 2.272	IFRS 9 Appendix A; Annex V.Part 2.272
100	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
110	Debt securities issued	Annex V.Part 1.37	Annex V.Part 1.37
				Nominal amount
120	Off-balance sheet exposures given by the reporting institution	CRR Annex I; Annex V.Part 2.112, 113-115, 118	IFRS 12.B26.(e); CRR Annex I; Annex V.Part 2.102-105, 113-115, 118
131	of which: non-performing	Annex V.Part 2.117	Annex V.Part 2.117			]