[F1 ANNEX 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 1 U.K. GENERAL INSTRUCTIONS

2. CONVENTIONS U.K.

Table 1

Credit/debit convention, positive and negative signs

ANNEX V Table 1: rows 1 - 21

[F1 Element	Credit/Debit	Balance/Movement	Figure reported
Assets	Debit	Balance on assets	Positive ( ‘ Normal ’ , no sign needed)
		Increase on assets	Positive ( ‘ Normal ’ , no sign needed)
		Negative balance on assets	Negative (Minus ‘ - ’ sign needed)
		Decrease on assets	Negative (Minus ‘ - ’ sign needed)
Expenses		Balance on expenses	Positive ( ‘ Normal ’ , no sign needed)
		Increase on expenses	Positive ( ‘ Normal ’ , no sign needed)
		Negative balance (including reversals) on expenses	Negative (Minus ‘ - ’ sign needed)
		Decrease on expenses	Negative (Minus ‘ - ’ sign needed)
Liabilities	Credit	Balance on liabilities	Positive ( ‘ Normal ’ , no sign needed)
		Increase on liabilities	Positive ( ‘ Normal ’ , no sign needed)
		Negative balance on liabilities	Negative (Minus ‘ - ’ sign needed)
		Decrease on liabilities	Negative (Minus ‘ - ’ sign needed)
Equity		Balance on equity	Positive ( ‘ Normal ’ , no sign needed)
		Increase on equity	Positive ( ‘ Normal ’ , no sign needed)
		Negative balance on equity	Negative (Minus ‘ - ’ sign needed)
		Decrease on equity	Negative (Minus ‘ - ’ sign needed)
Income		Balance on income	Positive ( ‘ Normal ’ , no sign needed)
		Increase on income	Positive ( ‘ Normal ’ , no sign needed)
		Negative balance (including reversals) on income	Negative (Minus ‘ - ’ sign needed)
		Decrease on income	Negative (Minus ‘ - ’ sign needed)]