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

Textual Amendments

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

1.3 Equity U.K.

ANNEX IV Table 5: rows 1 - 54
[F1References National GAAP based on BAD References National GAAP compatible IFRS Breakdown in table Carrying amount
010
010 Capital BAD art 4.Liabilities(9), BAD art 22 IAS 1.54(r), BAD art 22 46
020 Paid up capital BAD art 4.Liabilities(9) IAS 1.78(e)
030 Unpaid capital which has been called up BAD art 4.Liabilities(9); Annex V.Part 2.17 Annex V.Part 2.14
040 Share premium BAD art 4.Liabilities(10); CRR art 4(1)(124) IAS 1.78(e); CRR art 4(1)(124) 46
050 Equity instruments issued other than capital Annex V.Part 2.18-19 Annex V.Part 2.18-19 46
060 Equity component of compound financial instruments Accounting Directive art 8(6); Annex V.Part 2.18 IAS 32.28-29; Annex V.Part 2.18
070 Other equity instruments issued Annex V.Part 2.19 Annex V.Part 2.19
080 Other equity Annex V.Part 2.20 IFRS 2.10; Annex V.Part 2.20
090 Accumulated other comprehensive income CRR art 4(1)(100) CRR art 4(1)(100) 46
095 Items that will not be reclassified to profit or loss IAS 1.82A(a)
100 Tangible assets IAS 16.39-41
110 Intangible assets IAS 38.85-87
120 Actuarial gains or (-) losses on defined benefit pension plans IAS 1.7, IG6; IAS 19.120(c)
122 Non-current assets and disposal groups classified as held for sale IFRS 5.38, IG Example 12
124 Share of other recognised income and expense of investments in subsidaries, joint ventures and associates IAS 1.IG6; IAS 28.10
320 Fair value changes of equity instruments measured at fair value through other comprehensive income IAS 1.7(d); IFRS 9 5.7.5, B5.7.1; Annex V.Part 2.21
330 Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income IAS 1.7(e);IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.22
340 Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item] IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.22
350 Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] IAS 1.7(e);IFRS 9.5.7.5;.6.5.8(a);Annex V.Part 2.57
360 Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk IAS 1.7(f); IFRS 9 5.7.7;Annex V.Part 2.23
128 Items that may be reclassified to profit or loss IAS 1.82A(a) (ii)
130 Hedge of net investments in foreign operations [effective portion] Accounting Directive art 8(1)(a), (6)(8) IFRS9.6.5.13(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.24
140 Foreign currency translation BAD art 39(6) IAS 21.52(b); IAS 21.32, 38-49
150 Hedging derivatives. Cash flow hedges reserve [effective portion] Accounting Directive art 8(1)(a), (6)(8) IAS 1.7 (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS 9.6.5.11(b); Annex V.Part 2.25
155 Fair value changes of debt instruments measured at fair value through other comprehensive income IAS 1.7(da); IFRS 9.4.1.2A; 5.7.10; Annex V.Part 2.26
165 Hedging instruments [not designated elements] IAS 1.7(g)(h); IFRS 9.6.5.15,.6.5.16; IFRS 7.24E (b)(c); Annex V.Part 2.60
170 Non-current assets and disposal groups classified as held for sale IFRS 5.38, IG Example 12
180 Share of other recognised income and expense of investments in subsidaries, joint ventures and associates IAS 1.IG6; IAS 28.10
190 Retained earnings BAD art 4.Liabilities(13); CRR art 4(1)(123) CRR art 4(1)(123)
200 Revaluation reserves BAD art 4.Liabilities(12) IFRS 1.30, D5-D8; Annex V.Part 2.28
201 Tangible assets Accounting Directive art 7(1)
202 Equity instruments Accounting Directive art 7(1)
203 Debt securities Accounting Directive art 7(1)
204 Other Accounting Directive art 7(1)
205 Fair value reserves Accounting Directive art 8(1)(a)
206 Hedge of net investments in foreign operations Accounting Directive art 8(1)(a), (8)(b)
207 Hedging derivatives.Cash flow hedges Accounting Directive art 8(1)(a), (8)(a); CRR article 30(a)
208 Hedging derivatives. Other hedges Accounting Directive art 8(1)(a), (8)(a)
209 Non-trading non-derivative financial assets measured at fair value to equity Accounting Directive art 8(1)(a), (8)(2)
210 Other reserves BAD art 4 Liabilities(11)-(13) IAS 1.54; IAS 1.78(e)
215 Funds for general banking risks [if presented within equity] BAD art 38.1; CRR art 4(112); Annex V.Part 2.15
220 Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method Accounting Directive art 9(7)(a); art 27; Annex V.Part 2.29 IAS 28.11; Annex V.Part 2.29
230 Other Annex V.Part 2.29 Annex V.Part 2.29
235 First consolidation differences Accounting Directive art 24(3)(c)
240 (-) Treasury shares Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.30 IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.30 46
250 Profit or loss attributable to owners of the parent BAD art 4.Liabilities(14) IAS 1.81B (b)(ii) 2
260 (-) Interim dividends CRR Article 26(2b) IAS 32.35
270 Minority interests [Non-controlling interests] Accounting Directive art 24(4) IAS 1.54(q)
280 Accumulated Other Comprehensive Income CRR art 4(1)(100) CRR art 4(1)(100) 46
290 Other items 46
300 TOTAL EQUITY IAS 1.9(c), IG 6 46
310 TOTAL EQUITY AND TOTAL LIABILITIES BAD art 4.Liabilities IAS 1.IG6 ]