[F1ANNEX V U.K. REPORTING ON FINANCIAL INFORMATION

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).

PART 2 U.K. TEMPLATE RELATED INSTRUCTIONS

25. FAIR VALUE (41) U.K.

25.1. Fair value hierarchy: financial instruments at amortised cost (41.1) U.K.

298. Information on the fair value of financial instruments measured at amortised cost, using the hierarchy in IFRS 13.72, 76, 81, and 86, shall be reported in this template. Where national GAAP under BAD also requires the allocation of assets measured at fair value between different levels of fair value, institutions under national GAAP shall also report this template. U.K.

25.2. Use of fair value option (41.2) U.K.

299. Information on the use of fair value option for financial assets and liabilities designated at fair value through profit or loss shall be reported in this template. U.K.

300. ‘ Hybrid contracts ’ shall, for liabilities, include the carrying amount of hybrid financial instruments classified, as a whole, in the accounting portfolio of financial liabilities designated at fair value through profit or loss It shall thus include non-separated hybrid instruments in their entirety. U.K.

301. ‘ Managed for credit risk ’ shall include the carrying amount of instruments that are designated at fair value through profit or loss at the occasion of their hedging against credit risk by credit derivatives measured at fair value through profit or loss in accordance with IFRS 9.6.7.] U.K.