[F1 ANNEX IV U.K. REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).

4. Breakdown of financial assets by instrument and by counterparty sector U.K.

4.2.1 Non-trading financial assets mandatorily at fair value through profit or loss U.K.

ANNEX IV Table 9: rows 1 - 21

		[F1 References National GAAP based on BAD	References National GAAP compatible IFRS	Carrying amount	Accumulated negative changes in fair value due to credit risk on non-performing exposures
				Annex V.Part 1.27	Annex V.Part 2.69
				010	020
010	Equity instruments		IAS 32.11, Annex V.Part 1.44(b)
020	of which: credit institutions		Annex V.Part 1.42(c)
030	of which: other financial corporations		Annex V.Part 1.42(d)
040	of which: non-financial corporations		Annex V.Part 1.42(e)
050	Debt securities		Annex V.Part 1.31, 44(b)
060	Central banks		Annex V.Part 1.42(a)
070	General governments		Annex V.Part 1.42(b)
080	Credit institutions		Annex V.Part 1.42(c)
090	Other financial corporations		Annex V.Part 1.42(d)
100	Non-financial corporations		Annex V.Part 1.42(e)
110	Loans and advances		Annex V.Part 1.32, 44(a)
120	Central banks		Annex V.Part 1.42(a)
130	General governments		Annex V.Part 1.42(b)
140	Credit institutions		Annex V.Part 1.42(c)
150	Other financial corporations		Annex V.Part 1.42(d)
160	Non-financial corporations		Annex V.Part 1.42(e)
170	Households		Annex V.Part 1.42(f)
180	NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS		IFRS 7.8(a)(ii); IFRS 9.4.1.4		]