[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.

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

ANNEX IV Table 30: rows 1 - 12

		[F1 References National GAAP compatible IFRS	Carrying amount
			Fair value hedge	Cash flow hedge	Hedge of net investment in a foreign operation
			Annex V.Part 2.145	Annex V.Part 2.145	Annex V.Part 2.145
			010	020	030
010	Non-derivative financial assets	IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2
020	of which: Financial assets held for trading	IFRS 9.Appendix A
030	of which: Non-trading financial assets mandatorily at fair value through profit or loss	IFRS 9.4.1.4; IFRS 7.8(a)(ii)
040	of which: Financial assets designated at fair value through profit or loss	IFRS 9.4.1.5; IFRS 7.8(a)(i)
050	Non-derivative financial liabilities	IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2
060	Financial liabilities held for trading	IFRS 9.Appendix A
070	Financial liabilities designated at fair value through profit or loss	IFRS 9.4.2.1; IFRS 9.6.2.2
080	Financial assets at amortised cost	IFRS 9.4.2.1; IFRS 9.6.2.2			]