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

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 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).

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

4.2.2 Financial assets designated at fair value through profit or loss U.K.

ANNEX IV Table 9: rows 1 - 22

		[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	ECB/2013/33 Annex 2.Part 2.4-5	IAS 32.11
020	of which: at cost		IAS 39.46(c)
030	of which: credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.38(c)
040	of which: other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.38(d)
050	of which: non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.38(e)
060	Debt securities	Annex V.Part 1.31, 44(b)	Annex V.Part 1.31, 44(b)
070	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
080	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
090	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
100	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
110	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
120	Loans and advances	Annex V.Part 1.32, 44(a)	Annex V.Part 1.32, 44(a)
130	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
140	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
150	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
160	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
170	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
180	Households	Annex V.Part 1.42(f)	Annex V.Part 1.42(f)
190	FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS	Accounting Directive art 8(1)(a), (6)	IFRS 7.8(a)(i); IFRS 9.4.1.5		]