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

Textual Amendments

15. Derecognition and financial liabilities associated with transferred financial assets U.K.

ANNEX IV Table 40: rows 1 - 46

[F1Transferred financial assets entirely recognized Transferred financial assets recognized to the extent of the instution’s continuing involvement Principal amount outstanting of transferred financial assets entirely derecognised for which the intitution retains servicing rights Amounts derecognised for capital purposes
Transferred assets Associated liabilities ITS V.Part 2.181 Principal amount outstanding of the original assets Carrying amount of assets still recognised [continuing involvement] Carrying amount of associated liabilites
Carrying amount Of which: securitizations Of which: repurchase agreements Carrying amount Of which: securitizations Of which: repurchase agreements
References National GAAP compatible IFRS IFRS 7.42D.(e), Annex V.Part 1.27 IFRS 7.42D(e); CRR art 4(1)(61) IFRS 7.42D(e); Annex V.Part 2.183-184 IFRS 7.42D(e) IFRS 7.42D.(e) IFRS 7.42D(e); Annex V.Part 2.183-184 IFRS 7.42D(f) IFRS 7.42D(f); Annex V.Part 1.27, Part 2.181 CRR art 109; Annex V.Part 2.182
References National GAAP based on BAD Annex V.Part 1.27-28 CRR art 4(61) Annex V.Part 2.183-184 CRR art 4(61) Annex V.Part 2.183-184 CRR art 109; Annex V.Part 2.182
010 020 030 040 050 060 070 080 090 100 110
010 Financial assets held for trading IFRS 7.8(a)(ii);IFRS 9.Appendix A
020 Equity instruments IAS 32.11
030 Debt securities Annex V.Part 1.31
040 Loans and advances Annex V.Part 1.32
041 Trading financial assets Accounting Directive art 8(1)(a), (6); Annex V.Part 1.15
042 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5
043 Debt securities Annex V.Part 1.31
044 Loans and advances Annex V.Part 1.32
045 Non-trading financial assets mandatorily at fair value through profit or loss IFRS 9.4.1.4
046 Equity instruments IAS 32.11
047 Debt securities Annex V.Part 1.31
048 Loans and advances Annex V.Part 1.32
050 Financial assets designated at fair value through profit or loss Accounting Directive art 8(1)(a), (6); IAS 39.9 IFRS 7.8(a)(i); IFRS 9.4.1.5
060 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11
070 Debt securities Annex V.Part 1.31 Annex V.Part 1.31
080 Loans and advances Annex V.Part 1.32 Annex V.Part 1.32
091 Financial assets at fair value through other comprehensive income IFRS 7.8(h); IFRS 9.4.1.2A
092 Equity instruments IAS 32.11
093 Debt securities Annex V.Part 1.31
094 Loans and advances Annex V.Part 1.32
121 Non-trading non-derivative financial assets measured at fair value through profit or loss Accounting Directive art 8(1)(a), (4)
122 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5
123 Debt securities Annex V.Part 1.31
124 Loans and advances Accounting Directive art 8(1)(a), (4)(b); part 1.14, part 3.35
125 Non-trading non-derivative financial assets measured at fair value to equity Accounting Directive art 8(1)(a), 8(2)
126 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5
127 Debt securities Annex V.Part 1.31
128 Loans and advances Accounting Directive art 8(1)(a), (4)(b);part 1.14, part 3.35
131 Financial assets at amortised cost Accounting Directive art 42a(4)(b),(5a); IAS 39.9 IFRS 7.8 (f); IFRS 9.4.1.2
132 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.31
133 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.32
181 Non-trading non-derivative financial assets measured at a cost-based method BAD art 37.1; art 42a(4)(b); Annex V.Part 1.16
200 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5
182 Debt securities Annex V.Part 1.31
183 Loans and advances Annex V.Part 1.32
184 Other non-trading non-derivative financial assets BAD art 35-37
185 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5
186 Debt securities Annex V.Part 1.31
187 Loans and advances Annex V.Part 1.32
190 Total ]