[F1ANNEX V U.K. REPORTING ON FINANCIAL INFORMATION

Textual Amendments

PART 2 U.K. TEMPLATE RELATED INSTRUCTIONS

24. GROUP STRUCTURE (40) U.K.

294. Institutions shall provide, as of the reporting date, detailed information on subsidiaries, joint ventures and associates fully or proportionally consolidated within the scope of accounting consolidation as well as entities reported as ‘ Investments in subsidiaries, joint ventures and associates ’ in accordance with paragraph 4 of this Part, including those entities in which investments are held for sale under IFRS 5. All entities shall be reported, regardless of the activity they perform. U.K.

295. Equity instruments that do not meet the criteria to be classified as investments in subsidiaries, joint ventures and associates and in own shares of the reporting institution owned by it ( ‘ Treasury shares ’ ) shall be excluded from this template. U.K.

24.1. Group structure: ‘ entity-by-entity ’ (40.1) U.K.

296. The following information shall be reported on a ‘ entity-by-entity ’ basis and the following requirements shall apply for the purposes of Annexes III and IV as well as this Annex: U.K.
(a)

‘ LEI code ’ shall include the LEI code of the investee. Where a LEI code exists for the investee, it shall be reported;

(b)

‘ Entity code ’ shall include the identification code of the investee. The entity code is a row identifier and shall be unique for each row in template 40.1;

(c)

‘ Entity name ’ shall include the name of the investee;

(d)

‘ Entry date ’ shall mean the date on which the investee entered within the ‘ scope of the group ’ ;

(e)

‘ Share capital of investee ’ shall mean the total amount of capital issued by the investee as of the reference date;

(f)

‘ Equity of investee ’ , ‘ Total assets of the Investee ’ and ‘ Profit or (loss) of the Investee ’ shall include the amounts of those items in the last financial statements of the investee;

(g)

‘ Residence of investee ’ shall mean the country of residence of the investee;

(h)

‘ Sector of investee ’ shall mean the sector of counterparty referred to in paragraph 42 of Part 1 of this Annex;

(i)

the ‘ NACE code ’ shall be provided on the basis of the principal activity of the investee. For non-financial corporations, NACE codes shall be reported with the first level of disaggregation (by ‘ section ’ ). For financial corporations, NACE codes shall be reported with a two level detail (by ‘ division ’ );

(j)

‘ Accumulated equity interest (%) ’ shall be the percentage of ownership instruments held by the institution as of the reference date;

(k)

‘ Voting rights (%) ’ shall mean the percentage of voting rights associated to the ownership instruments held by the institution as of the reference date;

(l)

‘ Group structure (relationship) ’ shall indicate the relationship between the ultimate parent and the investee (parent or entity with joint control of the reporting institution, subsidiary, joint venture or associate);

(m)

‘ Accounting treatment (Accounting Group) ’ shall indicate the relationship between the accounting treatment with the accounting scope of consolidation (full consolidation, proportional consolidation, equity method or other);

(n)

‘ Accounting treatment (CRR Group) ’ shall indicate the relationship between the accounting treatment and the CRR scope of consolidation (full consolidation, proportional consolidation, equity method or other);

(o)

‘ Carrying amount ’ shall mean the amounts reported on the balance sheet of the institution for investees that are neither fully nor proportionally consolidated;

(p)

‘ Acquisition cost ’ shall mean the amount paid by investors;

(q)

‘ Goodwill link to the investee ’ shall mean the amount of goodwill reported on the consolidated balance sheet of the reporting institution for the investee in the items ‘ goodwill ’ or ‘ investments in subsidiaries, joint ventures and associated ’ ;

(r)

‘ Fair value of the investments for which there are published price quotations ’ shall mean the price at the reference date. It shall be provided only where the instruments are quoted.

24.2. Group structure: ‘ instrument-by-instrument ’ (40.2) U.K.

297. The following information shall be reported on an ‘ instrument-by-instrument ’ basis: U.K.
(a)

‘ Security code ’ shall include the ISIN code of the security. For securities without ISIN code, it shall include another code that uniquely identifies the security. ‘ Security code ’ and ‘ Holding company code ’ shall be a composite row identifier, and together shall be unique for each row in template 40.2;

(b)

‘ Holding company code ’ shall be the identification code of the entity within the group that holds the investment. ‘ Holding company LEI code ’ shall include the LEI code for the company holding the security. Where a LEI code exists for the holding company, it shall be reported;

(c)

‘ Entity code ’ , ‘ Accumulated equity interest (%) ’ , ‘ Carrying amount ’ and ‘ Acquisition cost ’ are defined in paragraph 296 of this Part. The amounts shall correspond to the security held by the related holding company.]