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

Textual Amendments

1. Balance Sheet Statement [Statement of Financial Position] U.K.

1.2 Liabilities U.K.

ANNEX IV Table 4: rows 1 - 45
[F1References National GAAP based on BAD References National GAAP compatible IFRS Breakdown in table Carrying amount
Annex V.Part 1.27-28
010
010 Financial liabilities held for trading IFRS 7.8 (e) (ii); IFRS 9.BA.6 8
020 Derivatives IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) 10
030 Short positions IFRS 9.BA7(b) 8
040 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 8
050 Debt securities issued Annex V.Part 1.37 8
060 Other financial liabilities Annex V.Part 1.38-41 8
061 Trading financial liabilities Accounting Directive art 8(1)(a),(3),(6) 8
062 Derivatives CRR Annex II; Annex V.Part 1.25 10
063 Short positions 8
064 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 8
065 Debt securities issued Annex V.Part 1.37 8
066 Other financial liabilities Annex V.Part 1.38-41 8
070 Financial liabilities designated at fair value through profit or loss Accounting Directive art 8(1)(a), (6); IAS 39.9 IFRS 7.8 (e)(i); IFRS 9.4.2.2 8
080 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 8
090 Debt securities issued Annex V.Part 1.37 Annex V.Part 1.37 8
100 Other financial liabilities Annex V.Part 1.38-41 Annex V.Part 1.38-41 8
110 Financial liabilities measured at amortised cost Accounting Directive art 8(3), (6); IAS 39.47 IFRS 7.8(g); IFRS 9.4.2.1 8
120 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 8
130 Debt securities issued Annex V.Part 1.31 Annex V.Part 1.37 8
140 Other financial liabilities Annex V.Part 1.32-34 Annex V.Part 1.38-41 8
141 Non-trading non-derivative financial liabilities measured at a cost-based method Accounting Directive art 8(3) 8
142 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 8
143 Debt securities issued Annex V.Part 1.37 8
144 Other financial liabilities Annex V.Part 1.38-41 8
150 Derivatives – Hedge accounting Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.26 IFRS 9.6.2.1; Annex V.Part 1.26 11
160 Fair value changes of the hedged items in portfolio hedge of interest rate risk Accounting Directive art 8(5), (6); Annex V.Part 2.8; IAS 39.89A(b) IAS 39.89A(b), IFRS 9.6.5.8
170 Provisions BAD art 4.Liabilities(6) IAS 37.10; IAS 1.54(l) 43
175 Funds for general banking risks [if presented within liabilities] BAD art 38.1; CRR art 4(112); Annex V.Part 2.15
180 Pensions and other post employment defined benefit obligations Annex V.Part 2.9 IAS 19.63; IAS 1.78(d); Annex V.Part 2.9 43
190 Other long term employee benefits Annex V.Part 2.10 IAS 19.153; IAS 1.78(d); Annex V.Part 2.10 43
200 Restructuring IAS 37.71, 84(a) 43
210 Pending legal issues and tax litigation IAS 37.Appendix C. Examples 6 and 10 43
220 Commitments and guarantees given BAD Article 4 Liabilities (6)(c ), Off balance sheet items, Article 27(11), Article 28(8), Article 33 IFRS 9.4.2.1(c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.11 9 12 43
230 Other provisions BAD Article 4 Liabilities (6)(c ), Off balance sheet items IAS 37.14 43
240 Tax liabilities IAS 1.54(n-o)
250 Current tax liabilities IAS 1.54(n); IAS 12.5
260 Deferred tax liabilities Accounting Directive art 17(1)(f); CRR art 4(1)(108) IAS 1.54(o); IAS 12.5; CRR art 4(1)(108)
270 Share capital repayable on demand IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12
280 Other liabilities Annex V.Part 2.13 Annex V.Part 2.13
290 Liabilities included in disposal groups classified as held for sale IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14
295 Haircuts for trading liabilities at fair value Annex V Part 1.29
300 TOTAL LIABILITIES IAS 1.9(b);IG 6 ]