[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).

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

	[F1 By product or by type of market	References National GAAP compatible IFRS	Carrying amount		Notional amount
			Assets	Liabilities	Total Hedging	of which: sold
			IFRS 7.24A; Annex V.Part 2.120, 131	IFRS 7.24A; Annex V.Part 2.120, 131	Annex V.Part 2.133-135	Annex V.Part 2.133-135
			010	020	030	040
010	Interest rate	Annex V.Part 2.129(a)
020	OTC options	Annex V.Part 2.136
030	OTC other	Annex V.Part 2.136
040	Organized market options	Annex V.Part 2.136
050	Organized market other	Annex V.Part 2.136
060	Equity	Annex V.Part 2.129(b)
070	OTC options	Annex V.Part 2.136
080	OTC other	Annex V.Part 2.136
090	Organized market options	Annex V.Part 2.136
100	Organized market other	Annex V.Part 2.136
110	Foreign exchange and gold	Annex V.Part 2.129(c)
120	OTC options	Annex V.Part 2.136
130	OTC other	Annex V.Part 2.136
140	Organized market options	Annex V.Part 2.136
150	Organized market other	Annex V.Part 2.136
160	Credit	Annex V.Part 2.129(d)
170	Credit default swap	Annex V.Part 2.136
180	Credit spread option	Annex V.Part 2.136
190	Total return swap	Annex V.Part 2.136
200	Other	Annex V.Part 2.136
210	Commodity	Annex V.Part 2.129(e)
220	Other	Annex V.Part 2.129(f)
230	FAIR VALUE HEDGES	IFRS 7.24A; IAS 39.86(a); IFRS 9.6.5.2(a)
240	Interest rate	Annex V.Part 2.129(a)
250	OTC options	Annex V.Part 2.136
260	OTC other	Annex V.Part 2.136
270	Organized market options	Annex V.Part 2.136
280	Organized market other	Annex V.Part 2.136
290	Equity	Annex V.Part 2.129(b)
300	OTC options	Annex V.Part 2.136
310	OTC other	Annex V.Part 2.136
320	Organized market options	Annex V.Part 2.136
330	Organized market other	Annex V.Part 2.136
340	Foreign exchange and gold	Annex V.Part 2.129(c)
350	OTC options	Annex V.Part 2.136
360	OTC other	Annex V.Part 2.136
370	Organized market options	Annex V.Part 2.136
380	Organized market other	Annex V.Part 2.136
390	Credit	Annex V.Part 2.129(d)
400	Credit default swap	Annex V.Part 2.136
410	Credit spread option	Annex V.Part 2.136
420	Total return swap	Annex V.Part 2.136
430	Other	Annex V.Part 2.136
440	Commodity	Annex V.Part 2.129(e)
450	Other	Annex V.Part 2.129(f)
460	CASH FLOW HEDGES	IFRS 7.24A; IAS 39.86(b); IFRS 9.6.5.2(b)
470	HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION	IFRS 7.24A; IAS 39.86(c); IFRS 9.6.5.2(c)
480	PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK	IAS 39.71, 81A, 89A, AG 114-132
490	PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK	IAS 39.71
500	DERIVATIVES-HEDGE ACCOUNTING	IFRS 7.24A; IAS 39.9; IFRS 9.6.1
510	of which: OTC – credit institutions	Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142
520	of which: OTC – other financial corporations	Annex V.Part 1.42(d), 44(e), Part 2.141(b)
530	of which: OTC – rest	Annex V.Part 1.44(e), Part 2.141(c)				]