[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).

16. Breakdown of selected statement of profit or loss items U.K.

16.7 Impairment on financial and non-financial assets U.K.

ANNEX IV Table 40: rows 1 - 20

		[F1 References National GAAP based on BAD	References National GAAP compatible IFRS	Current period
				Additions Annex V.Part 2.102	Reversals Annex V.Part 2.102	Total	Accumulated impairment
				010	020	030	040
010	Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss	BAD art 35-37	IFRS 7.20(e)
020	Financial assets measured at cost		IFRS 7.20(e); IAS 39.66
030	Available-for-sale financial assets		IFRS 7.20(e); IAS 39.67-70
040	Loans and receivables		IFRS 7.20(e); IAS 39.63-65
050	Held-to-maturity investments		IFRS 7.20(e); IAS 39.63-65
060	Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates	BAD art 27.Vertical layout(13)-(14)	IAS 28.40-43
070	Subsidiaries		IFRS 10 Appendix A
080	Joint ventures		IAS 28.3
090	Associates	4th Directive art 17	IAS 28.3
100	Impairment or (-) reversal of impairment on non-financial assets		IAS 36.126(a),(b)
110	Property, plant and equipment	BAD art 27.Vertical layout(9)	IAS 16.73(e)(v-vi)
120	Investment properties	BAD art 27.Vertical layout(9)	IAS 40.79(d)(v)
130	Goodwill	BAD art 27.Vertical layout(9)	IAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v)
140	Other intangible assets	BAD art 27.Vertical layout(9)	IAS 38.118(e)(iv)(v)
145	Other		IAS 36.126(a),(b)
150	TOTAL
160	Interest income on impaired financial assets accrued		IFRS 7.20(d); IAS 39.AG 93				]