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

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).

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

4.1 Financial assets held for trading U.K.

ANNEX IV Table 8: rows 1 - 21

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

ANNEX IV Table 9: rows 1 - 22

4.3 Available-for-sale financial assets U.K.

ANNEX IV Table 10: rows 1 - 22

4.4 Loans and receivables and held-to-maturity investments U.K.

ANNEX IV Table 11: rows 1 - 32

4.5 Subordinated financial assets U.K.

		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	Carrying amount
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	010
010	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
020	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
030	SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS	Annex V.Part 2.40, 54	Annex V.Part 2.40, 54

4.6 Trading Financial assets U.K.

ANNEX IV Table 13: rows 1 - 21

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

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

ANNEX IV Table 15: rows 1 - 22

4.9 Non-trading debt instruments measured at a cost-based method U.K.

ANNEX IV Table 16: rows 1 - 17

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

ANNEX IV Table 17: rows 1 - 21