[F1 ANNEX 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).

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

ANNEX IV Table 32: rows 1 - 31

		[F1 References National GAAP based on BAD	References National GAAP compatible IFRS	Fair value hierarchy IFRS 13.93 (b)			Change in fair value for the period Annex V.Part 2.86		Accumulated change in fair value before taxes Annex V.Part 2.87
				Level 1	Level 2	Level 3	Level 2	Level 3	Level 1	Level 2	Level 3
				IFRS 13.76	IFRS 13.81	IFRS 13.86	IFRS 13.81	IFRS 13.86, 93(f)	IFRS 13.76	IFRS 13.81	IFRS 13.86
				010	020	030	040	050	060	070	080
ASSETS
010	Financial assets held for trading	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8(a)(ii); IAS 39.9, AG 14
020	Derivatives	CRR Annex II	IAS 39.9
030	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11
040	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
050	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
060	Financial assets designated at fair value through profit or loss	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8(a)(i); IAS 39.9
070	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11
080	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
090	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
100	Available-for-sale financial assets	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8 (h)(d); IAS 39.9
110	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11
120	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
130	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
140	Derivatives – Hedge accounting	4th Directive art 42a(1), (5a); art 42c(1)(a); IAS 39.9; Annex V.Part 1.19	IFRS 7.22 (b); IAS 39.9; Annex V.Part 1.19
LIABILITIES
150	Financial liabilities held for trading	4th Directive art 42a(1), (5a); IAS 39.9, AG 14-15	IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15
160	Derivatives	CRR Annex II	IAS 39.9, AG 15(a)
170	Short positions		IAS 39 AG 15(b)
180	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
190	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.31
200	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.32-34
210	Financial liabilities designated at fair value through profit or loss	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8 (e) (i); IAS 39.9
220	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
230	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.31
240	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.32-34
250	Derivatives – Hedge accounting	4th Directive art 42a(1), (5a), art 42c(1)(a); Annex V.Part 1.19	IFRS 7.22 (b); IAS 39.9; Annex V.Part 1.19								]