Commission Implementing Regulation (EU) 2017/1443Show full title

ANNEX II U.K.

“ANNEX IV REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS

COLOUR CODE IN TEMPLATES:
Parts for National GAAP reporters Cell not to be submitted for reporting institutions subject to the relevant accounting framework
FINREP TEMPLATES FOR GAAP
TEMPLATE NUMBER	TEMPLATE CODE	NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE
		PART 1 [QUARTERLY FREQUENCY]
		Balance Sheet Statement [Statement of Financial Position]
1.1	F 01.01	Balance Sheet Statement: assets
1.2	F 01.02	Balance Sheet Statement: liabilities
1.3	F 01.03	Balance Sheet Statement: equity
2	F 02.00	Statement of profit or loss
3	F 03.00	Statement of comprehensive income
		Breakdown of financial assets by instrument and by counterparty sector
4.1	F 04.01	Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading
4.2.1	F 04.02.1	Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss
4.2.2	F 04.02.2	Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss
4.3.1	F 04.03.1	Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income
4.4.1	F 04.04.1	Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost
4.5	F 04.05	Subordinated financial assets
4.6	F 04.06	Breakdown of financial assets by instrument and by counterparty sector: trading financial assets
4.7	F 04.07	Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss
4.8	F 04.08	Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity
4.9	F 04.09	Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method
4.10	F 04.10	Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets
5.1	F 05.01	Breakdown of non-trading Loans and advances by product
6.1	F 06.01	Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes
	F 07.00	Financial assets subject to impairment that are past due
7.1	F 07.01	Financial assets subject to impairment that are past due
7.2	F 07.02	Financial assets subject to impairment that are past due under national GAAP
		Breakdown of financial liabilities
8.1	F 08.01	Breakdown of financial liabilities by product and by counterparty sector
8.2	F 08.02	Subordinated financial liabilities
		Loan commitments, financial guarantees and other commitments
9.1	F 09.01	Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given
9.1.1	F 09.01.1	Off-balance sheet exposures : loan commitments, financial guarantees and other commitments given
9.2	F 09.02	Loan commitments, financial guarantees and other commitments received
10	F 10.00	Derivatives - Trading and economic hedges
		Hedge accounting
11.1	F 11.01	Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge
11.2	F 11.02	Derivatives - Hedge accounting under national GAAP: Breakdown by type of risk
11.3	F 11.03	Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge
11.3.1	F 11.03.1	Non-derivative hedging instruments under national GAAP: breakdown by accounting portfolio
11.4	F 11.04	Hedged items in fair value hedges
		Movements in allowances and provisions for credit losses
12	F 12.00	Movements in allowances for credit losses and impairment of equity instruments under national GAAP
12.1	F 12.01	Movements in allowances and provisions for credit losses
12.2	F 12.02	Transfers between impairment stages (gross basis presentation)
		Collateral and guarantees received
13.1	F 13.01	Breakdown of collateral and guarantees by loans and advances other than held for trading
13.2	F 13.02	Collateral obtained by taking possession during the period [held at the reporting date]
13.3	F 13.03	Collateral obtained by taking possession [tangible assets] accumulated
14	F 14.00	Fair value hierarchy: financial instruments at fair value
15	F 15.00	Derecognition and financial liabilities associated with transferred financial assets
		Breakdown of selected statement of profit or loss items
16.1	F 16.01	Interest income and expenses by instrument and counterparty sector
16.2	F 16.02	Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument
16.3	F 16.03	Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument
16.4	F 16.04	Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk
16.4.1	F 16.04.1	Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument
16.5	F 16.05	Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument
16.6	F 16.06	Gains or losses from hedge accounting
16.7	F 16.07	Impairment on non-financial assets
		Reconciliation between accounting and CRR scope of consolidation: Balance Sheet
17.1	F 17.01	Reconciliation between accounting and CRR scope of consolidation: Assets
17.2	F 17.02	Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given
17.3	F 17.03	Reconciliation between accounting and CRR scope of consolidation: Liabilities
18	F 18.00	Performing and non-performing exposures
19	F 19.00	Forborne exposures
		PART 2 [QUATERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]
		Geographical breakdown
20.1	F 20.01	Geographical breakdown of assets by location of the activities
20.2	F 20.02	Geographical breakdown of liabilities by location of the activities
20.3	F 20.03	Geographical breakdown of main statement of profit or loss items by location of the activities
20.4	F 20.04	Geographical breakdown of assets by residence of the counterparty
20.5	F 20.05	Geographical breakdown of off-balance sheet exposures by residence of the counterparty
20.6	F 20.06	Geographical breakdown of liabilities by residence of the counterparty
20.7.1	F 20.07.1	Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes
21	F 21.00	Tangible and intangible assets: assets subject to operating lease
		Asset management, custody and other service functions
22.1	F 22.01	Fee and commission income and expenses by activity
22.2	F 22.02	Assets involved in the services provided
		PART 3 [SEMI-ANNUAL]
		Off-balance sheet activities: interests in unconsolidated structured entities
30.1	F 30.01	Interests in unconsolidated structured entities
30.2	F 30.02	Breakdown of interests in unconsolidated structured entities by nature of the activities
		Related parties
31.1	F 31.01	Related parties: amounts payable to and amounts receivable from
31.2	F 31.02	Related parties: expenses and income generated by transactions with
		PART 4 [ANNUAL]
		Group structure
40.1	F 40.1	Group structure: “entity-by-entity”
40.2	F 40.02	Group structure: “instrument-by-instrument”
		Fair value
41.1	F 41.01	Fair value hierarchy: financial instruments at amortised cost
41.2	F 41.02	Use of the Fair Value Option
42	F 42.00	Tangible and intangible assets: carrying amount by measurement method
43	F 43.00	Provisions
		Defined benefit plans and employee benefits
44.1	F 44.01	Components of net defined benefit plan assets and liabilities
44.2	F 44.02	Movements in defined benefit plan obligations
44.3	F 44.03	Memo items [related to staff expenses]
		Breakdown of selected items of statement of profit or loss
45.1	F 45.01	Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio
45.2	F 45.02	Gains or losses on derecognition of non-financial assets other than held for sale and investments in subsidiaries, joint ventures and associates
45.3	F 45.03	Other operating income and expenses
46	F 46.00	Statement of changes in equity

1. Balance Sheet Statement [Statement of Financial Position] U.K.

1.1 Assets U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Breakdown in table	Carrying amount
					Annex V.Part 1.27-28
					010
010	Cash, cash balances at central banks and other demand deposits	BAD art 4.Assets(1)	IAS 1.54 (i)
020	Cash on hand	Annex V.Part 2.1	Annex V.Part 2.1
030	Cash balances at central banks	BAD art 13(2); Annex V.Part 2.2	Annex V.Part 2.2
040	Other demand deposits	Annex V.Part 2.3	Annex V.Part 2.3	5
050	Financial assets held for trading	Accounting Directive art 8(1)(a), (5); IAS 39.9	IFRS 9.Appendix A
060	Derivatives	CRR Annex II	IFRS 9.Appendix A	10
070	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5	IAS 32.11	4
080	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.31	4
090	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.32	4
091	Trading financial assets	BAD Article 32-33; Annex V.Part 1.17
092	Derivatives	CRR Annex II; Annex V.Part 1.17, 27		10
093	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5		4
094	Debt securities	Annex V.Part 1.31		4
095	Loans and advances	Annex V.Part 1.32		4
096	Non-trading financial assets mandatorily at fair value through profit or loss		IFRS 7.8(a)(ii); IFRS 9.4.1.4	4
097	Equity instruments		IAS 32.11	4
098	Debt securities		Annex V.Part 1.31	4
099	Loans and advances		Annex V.Part 1.32	4
100	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	4
110	Equity instruments		IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5	4
120	Debt securities	Annex V.Part 1.31	Annex V.Part 1.31	4
130	Loans and advances	Annex V.Part 1.32	Annex V.Part 1.32	4
141	Financial assets at fair value through other comprehensive income		IFRS 7.8(h); IFRS 9.4.1.2A	4
142	Equity instruments		IAS 32.11	4
143	Debt securities		Annex V.Part 1.31	4
144	Loans and advances		Annex V.Part 1.32	4
171	Non-trading non-derivative financial assets measured at fair value through profit or loss	BAD art 36(2)		4
172	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5		4
173	Debt securities	Annex V.Part 1.31		4
174	Loans and advances	Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32		4
175	Non-trading non-derivative financial assets measured at fair value to equity	Accounting Directive art 8(1)(a), (8)		4
176	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5		4
177	Debt securities	Annex V.Part 1.31		4
178	Loans and advances	Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32		4
181	Financial assets at amortised cost		IFRS 7.8(f); IFRS 9.4.1.2	4
182	Debt securities		Annex V.Part 1.31	4
183	Loans and advances		Annex V.Part 1.32	4
231	Non-trading non-derivative financial assets measured at a cost-based method	BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19		4
390	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5		4
232	Debt securities	Annex V.Part 1.31		4
233	Loans and advances	Annex V.Part 1.32		4
234	Other non-trading non-derivative financial assets	BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20		4
235	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5		4
236	Debt securities	Annex V.Part 1.31		4
237	Loans and advances	Annex V.Part 1.32		4
240	Derivatives – Hedge accounting	Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22	IFRS 9.6.2.1; Annex V.Part 1.22	11
250	Fair value changes of the hedged items in portfolio hedge of interest rate risk	Accounting Directive art 8(5), (6); IAS 39.89A (a)	IAS 39.89A(a); IFRS 9.6.5.8
260	Investments in subsidiaries, joint ventures and associates	BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4	IAS 1.54(e); Annex V.Part 1.21, Part 2.4	40
270	Tangible assets	BAD art 4.Assets(10)
280	Property, Plant and Equipment		IAS 16.6; IAS 1.54(a)	21, 42
290	Investment property		IAS 40.5; IAS 1.54(b)	21, 42
300	Intangible assets	BAD art 4.Assets(9); CRR art 4(1)(115)	IAS 1.54(c); CRR art 4(1)(115)
310	Goodwill	BAD art 4.Assets(9); CRR art 4(1)(113)	IFRS 3.B67(d); CRR art 4(1)(113)
320	Other intangible assets	BAD art 4.Assets(9)	IAS 38.8,118	21, 42
330	Tax assets		IAS 1.54(n-o)
340	Current tax assets		IAS 1.54(n); IAS 12.5
350	Deferred tax assets	Accounting Directive art 17(1)(f); CRR art 4(1)(106)	IAS 1.54(o); IAS 12.5; CRR art 4(1)(106)
360	Other assets	Annex V.Part 2.5, 6	Annex V.Part 2.5
370	Non-current assets and disposal groups classified as held for sale		IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7
375	(-) Haircuts for trading assets at fair value	Annex V Part 1.29
380	TOTAL ASSETS	BAD art 4 Assets	IAS 1.9(a), IG 6

1.2 Liabilities U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Breakdown in table	Carrying amount
					Annex V.Part 1.27-28
					010
010	Financial liabilities held for trading		IFRS 7.8 (e) (ii); IFRS 9.BA.6	8
020	Derivatives		IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a)	10
030	Short positions		IFRS 9.BA7(b)	8
040	Deposits		ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	8
050	Debt securities issued		Annex V.Part 1.37	8
060	Other financial liabilities		Annex V.Part 1.38-41	8
061	Trading financial liabilities	Accounting Directive art 8(1)(a),(3),(6)		8
062	Derivatives	CRR Annex II; Annex V.Part 1.25		10
063	Short positions			8
064	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36		8
065	Debt securities issued	Annex V.Part 1.37		8
066	Other financial liabilities	Annex V.Part 1.38-41		8
070	Financial liabilities designated at fair value through profit or loss	Accounting Directive art 8(1)(a), (6); IAS 39.9	IFRS 7.8 (e)(i); IFRS 9.4.2.2	8
080	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	8
090	Debt securities issued	Annex V.Part 1.37	Annex V.Part 1.37	8
100	Other financial liabilities	Annex V.Part 1.38-41	Annex V.Part 1.38-41	8
110	Financial liabilities measured at amortised cost	Accounting Directive art 8(3), (6); IAS 39.47	IFRS 7.8(g); IFRS 9.4.2.1	8
120	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	8
130	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.37	8
140	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.38-41	8
141	Non-trading non-derivative financial liabilities measured at a cost-based method	Accounting Directive art 8(3)		8
142	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36		8
143	Debt securities issued	Annex V.Part 1.37		8
144	Other financial liabilities	Annex V.Part 1.38-41		8
150	Derivatives – Hedge accounting	Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.26	IFRS 9.6.2.1; Annex V.Part 1.26	11
160	Fair value changes of the hedged items in portfolio hedge of interest rate risk	Accounting Directive art 8(5), (6); Annex V.Part 2.8; IAS 39.89A(b)	IAS 39.89A(b), IFRS 9.6.5.8
170	Provisions	BAD art 4.Liabilities(6)	IAS 37.10; IAS 1.54(l)	43
175	Funds for general banking risks [if presented within liabilities]	BAD art 38.1; CRR art 4(112); Annex V.Part 2.15
180	Pensions and other post employment defined benefit obligations	Annex V.Part 2.9	IAS 19.63; IAS 1.78(d); Annex V.Part 2.9	43
190	Other long term employee benefits	Annex V.Part 2.10	IAS 19.153; IAS 1.78(d); Annex V.Part 2.10	43
200	Restructuring		IAS 37.71, 84(a)	43
210	Pending legal issues and tax litigation		IAS 37.Appendix C. Examples 6 and 10	43
220	Commitments and guarantees given	BAD Article 4 Liabilities (6)(c ), Off balance sheet items, Article 27(11), Article 28(8), Article 33	IFRS 9.4.2.1(c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.11	9 12 43
230	Other provisions	BAD Article 4 Liabilities (6)(c ), Off balance sheet items	IAS 37.14	43
240	Tax liabilities		IAS 1.54(n-o)
250	Current tax liabilities		IAS 1.54(n); IAS 12.5
260	Deferred tax liabilities	Accounting Directive art 17(1)(f); CRR art 4(1)(108)	IAS 1.54(o); IAS 12.5; CRR art 4(1)(108)
270	Share capital repayable on demand		IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12
280	Other liabilities	Annex V.Part 2.13	Annex V.Part 2.13
290	Liabilities included in disposal groups classified as held for sale		IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14
295	Haircuts for trading liabilities at fair value	Annex V Part 1.29
300	TOTAL LIABILITIES		IAS 1.9(b);IG 6

1.3 Equity U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Breakdown in table	Carrying amount
					010
010	Capital	BAD art 4.Liabilities(9), BAD art 22	IAS 1.54(r), BAD art 22	46
020	Paid up capital	BAD art 4.Liabilities(9)	IAS 1.78(e)
030	Unpaid capital which has been called up	BAD art 4.Liabilities(9); Annex V.Part 2.17	Annex V.Part 2.14
040	Share premium	BAD art 4.Liabilities(10); CRR art 4(1)(124)	IAS 1.78(e); CRR art 4(1)(124)	46
050	Equity instruments issued other than capital	Annex V.Part 2.18-19	Annex V.Part 2.18-19	46
060	Equity component of compound financial instruments	Accounting Directive art 8(6); Annex V.Part 2.18	IAS 32.28-29; Annex V.Part 2.18
070	Other equity instruments issued	Annex V.Part 2.19	Annex V.Part 2.19
080	Other equity	Annex V.Part 2.20	IFRS 2.10; Annex V.Part 2.20
090	Accumulated other comprehensive income	CRR art 4(1)(100)	CRR art 4(1)(100)	46
095	Items that will not be reclassified to profit or loss		IAS 1.82A(a)
100	Tangible assets		IAS 16.39-41
110	Intangible assets		IAS 38.85-87
120	Actuarial gains or (-) losses on defined benefit pension plans		IAS 1.7, IG6; IAS 19.120(c)
122	Non-current assets and disposal groups classified as held for sale		IFRS 5.38, IG Example 12
124	Share of other recognised income and expense of investments in subsidaries, joint ventures and associates		IAS 1.IG6; IAS 28.10
320	Fair value changes of equity instruments measured at fair value through other comprehensive income		IAS 1.7(d); IFRS 9 5.7.5, B5.7.1; Annex V.Part 2.21
330	Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income		IAS 1.7(e);IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.22
340	Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]		IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.22
350	Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]		IAS 1.7(e);IFRS 9.5.7.5;.6.5.8(a);Annex V.Part 2.57
360	Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk		IAS 1.7(f); IFRS 9 5.7.7;Annex V.Part 2.23
128	Items that may be reclassified to profit or loss		IAS 1.82A(a) (ii)
130	Hedge of net investments in foreign operations [effective portion]	Accounting Directive art 8(1)(a), (6)(8)	IFRS9.6.5.13(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.24
140	Foreign currency translation	BAD art 39(6)	IAS 21.52(b); IAS 21.32, 38-49
150	Hedging derivatives. Cash flow hedges reserve [effective portion]	Accounting Directive art 8(1)(a), (6)(8)	IAS 1.7 (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS 9.6.5.11(b); Annex V.Part 2.25
155	Fair value changes of debt instruments measured at fair value through other comprehensive income		IAS 1.7(da); IFRS 9.4.1.2A; 5.7.10; Annex V.Part 2.26
165	Hedging instruments [not designated elements]		IAS 1.7(g)(h); IFRS 9.6.5.15,.6.5.16; IFRS 7.24E (b)(c); Annex V.Part 2.60
170	Non-current assets and disposal groups classified as held for sale		IFRS 5.38, IG Example 12
180	Share of other recognised income and expense of investments in subsidaries, joint ventures and associates		IAS 1.IG6; IAS 28.10
190	Retained earnings	BAD art 4.Liabilities(13); CRR art 4(1)(123)	CRR art 4(1)(123)
200	Revaluation reserves	BAD art 4.Liabilities(12)	IFRS 1.30, D5-D8; Annex V.Part 2.28
201	Tangible assets	Accounting Directive art 7(1)
202	Equity instruments	Accounting Directive art 7(1)
203	Debt securities	Accounting Directive art 7(1)
204	Other	Accounting Directive art 7(1)
205	Fair value reserves	Accounting Directive art 8(1)(a)
206	Hedge of net investments in foreign operations	Accounting Directive art 8(1)(a), (8)(b)
207	Hedging derivatives.Cash flow hedges	Accounting Directive art 8(1)(a), (8)(a); CRR article 30(a)
208	Hedging derivatives. Other hedges	Accounting Directive art 8(1)(a), (8)(a)
209	Non-trading non-derivative financial assets measured at fair value to equity	Accounting Directive art 8(1)(a), (8)(2)
210	Other reserves	BAD art 4 Liabilities(11)-(13)	IAS 1.54; IAS 1.78(e)
215	Funds for general banking risks [if presented within equity]	BAD art 38.1; CRR art 4(112); Annex V.Part 2.15
220	Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method	Accounting Directive art 9(7)(a); art 27; Annex V.Part 2.29	IAS 28.11; Annex V.Part 2.29
230	Other	Annex V.Part 2.29	Annex V.Part 2.29
235	First consolidation differences	Accounting Directive art 24(3)(c)
240	(-) Treasury shares	Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.30	IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.30	46
250	Profit or loss attributable to owners of the parent	BAD art 4.Liabilities(14)	IAS 1.81B (b)(ii)	2
260	(-) Interim dividends	CRR Article 26(2b)	IAS 32.35
270	Minority interests [Non-controlling interests]	Accounting Directive art 24(4)	IAS 1.54(q)
280	Accumulated Other Comprehensive Income	CRR art 4(1)(100)	CRR art 4(1)(100)	46
290	Other items			46
300	TOTAL EQUITY		IAS 1.9(c), IG 6	46
310	TOTAL EQUITY AND TOTAL LIABILITIES	BAD art 4.Liabilities	IAS 1.IG6

2. Statement of profit or loss U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Breakdown in table	Current period
					010
010	Interest income	BAD art 27.Vertical layout(1); Annex V.Part 2.31	IAS 1.97; Annex V.Part 2.31	16
020	Financial assets held for trading		IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34
025	Non-trading financial assets mandatorily at fair value through profit or loss		IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1
030	Financial assets designated at fair value through profit or loss		IFRS 7.20(a)(i), B5(e)
041	Financial assets at fair value through other comprehensive income		IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A
051	Financial assets at amortised cost		IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2
070	Derivatives - Hedge accounting, interest rate risk		IFRS 9.Appendix A; .B6.6.16; Annex V.Part 2.35
080	Other assets		Annex V.Part 2.36
085	Interest income on liabilities	Annex V.Part 2.37	IFRS 9.5.7.1, Annex V.Part 2.37
090	(Interest expenses)	BAD art 27.Vertical layout(2); Annex V.Part 2.31	IAS 1.97; Annex V.Part 2.31	16
100	(Financial liabilities held for trading)		IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34
110	(Financial liabilities designated at fair value through profit or loss)		IFRS 7.20(a)(i), B5(e)
120	(Financial liabilities measured at amortised cost)		IFRS 7.20(b); IFRS 9.5.7.2
130	(Derivatives - Hedge accounting, interest rate risk)		IAS 39.9; Annex V.Part 2.35
140	(Other liabilities)		Annex V.Part 2.38
145	(Interest expense on assets)	Annex V.Part 2.39	IFRS 9.5.7.1, Annex V.Part 2.39
150	(Expenses on share capital repayable on demand)		IFRIC 2.11
160	Dividend income	BAD art 27.Vertical layout(3); Annex V.Part 2.40	Annex V.Part 2.40	31
170	Financial assets held for trading		IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40
175	Non-trading financial assets mandatorily at fair value through profit or loss		IFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40
191	Financial assets at fair value through other comprehensive income		IFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41
192	Investments in subsidiaries, joint ventures and associates accounted for using other than equity method	Annex V Part 2 .42	Annex V Part 2 .42
200	Fee and commission income	BAD art 27.Vertical layout(4)	IFRS 7.20(c)	22
210	(Fee and commission expenses)	BAD art 27.Vertical layout(5)	IFRS 7.20(c)	22
220	Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net	BAD art 27.Vertical layout(6)	Annex V.Part 2.45	16
231	Financial assets at fair value through other comprehensive income		IFRS 9.4.12A; IFRS 9.5.7.10-11
241	Financial assets at amortised cost		IFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2
260	Financial liabilities measured at amortised cost		IFRS 7.20(a)(v); IFRS 9.5.7.2
270	Other
280	Gains or (-) losses on financial assets and liabilities held for trading, net	BAD art 27.Vertical layout(6)	IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46	16
285	Gains or (-) losses on trading financial assets and liabilities, net	BAD art 27.Vertical layout(6)		16
287	Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net		IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46
290	Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net		IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44	16, 45
295	Gains or (-) losses on non-trading financial assets and liabilities, net	BAD art 27.Vertical layout(6)		16
300	Gains or (-) losses from hedge accounting, net	Accounting Directive art 8(1)(a), (6), (8)	Annex V.Part 2.47	16
310	Exchange differences [gain or (-) loss], net	BAD art 39	IAS 21.28, 52 (a)
320	Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net	BAD art 27.Vertical layout(13)-(14); Annex V Part 2.56
330	Gains or (-) losses on derecognition of non-financial assets, net	Annex V. Part 2.48	IAS 1.34; Annex V. Part 2.48	45
340	Other operating income	BAD art 27.Vertical layout(7); Annex V.Part 2.314-316	Annex V.Part 2.314-316	45
350	(Other operating expenses)	BAD art 27.Vertical layout(10); Annex V.Part 2.314-316	Annex V.Part 2.314-316	45
355	TOTAL OPERATING INCOME, NET
360	(Administrative expenses)	BAD art 27.Vertical layout(8)
370	(Staff expenses)	BAD art 27.Vertical layout(8)(a)	IAS 19.7; IAS 1.102, IG 6	44
380	(Other administrative expenses)	BAD art 27.Vertical layout(8)(b);
390	(Depreciation)		IAS 1.102, 104
400	(Property, Plant and Equipment)	BAD art 27.Vertical layout(9)	IAS 1.104; IAS 16.73(e)(vii)
410	(Investment Properties)	BAD art 27.Vertical layout(9)	IAS 1.104; IAS 40.79(d)(iv)
415	(Goodwill)	BAD art 27.Vertical layout(9)
420	(Other intangible assets)	BAD art 27.Vertical layout(9)	IAS 1.104; IAS 38.118(e)(vi)
425	Modification gains or (-) losses, net		IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49
426	Financial assets at fair value through other comprehensive income		IFRS 7.35J
427	Financial assets at amortised cost		IFRS 7.35J
430	(Provisions or (-) reversal of provisions)		IAS 37.59, 84; IAS 1.98(b)(f)(g)	9 12 43
440	(Commitments and guarantees given)	BAD art 27.Vertical layout(11)-(12)	IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50
450	(Other provisions)
455	(Increases or (-) decreases of the fund for general banking risks, net)	BAD art 38.2
460	(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)	BAD art 35-37, Annex V.Part 2.52, 53	IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 53	12
481	(Financial assets at fair value through other comprehensive income)		IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8	12
491	(Financial assets at amortised cost)		IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8	12
510	(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)	BAD art 27.Vertical layout(13)-(14)	IAS 28.40-43	16
520	(Impairment or (-) reversal of impairment on non-financial assets)		IAS 36.126(a)(b)	16
530	(Property, plant and equipment)	BAD art 27.Vertical layout(9)	IAS 16.73(e)(v-vi)
540	(Investment properties)	BAD art 27.Vertical layout(9)	IAS 40.79(d)(v)
550	(Goodwill)	BAD art 27.Vertical layout(9)	IFRS 3.Appendix B67(d)(v); IAS 36.124
560	(Other intangible assets)	BAD art 27.Vertical layout(9)	IAS 38.118 (e)(iv)(v)
570	(Other)		IAS 36.126 (a)(b)
580	Negative goodwill recognised in profit or loss	Accounting Directive art 24(3)(f)	IFRS 3.Appendix B64(n)(i)
590	Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method	BAD art 27.Vertical layout(13)-(14)	Annex V.Part 2.54
600	Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations		IFRS 5.37; Annex V.Part 2.55
610	PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS		IAS 1.102, IG 6; IFRS 5.33 A
620	(Tax expense or (-) income related to profit or loss from continuing operations)	BAD art 27.Vertical layout(15)	IAS 1.82(d); IAS 12.77
630	PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS	BAD art 27.Vertical layout(16)	IAS 1, IG 6
632	Extraordinary profit or (-) loss after tax	BAD art 27.Vertical layout(21)
633	Extraordinary profit or loss before tax	BAD art 27.Vertical layout(19)
634	(Tax expense or (-) income related to extraordinary profit or loss)	BAD art 27.Vertical layout(20)
640	Profit or (-) loss after tax from discontinued operations		IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56
650	Profit or (-) loss before tax from discontinued operations		IFRS 5.33(b)(i)
660	(Tax expense or (-) income related to discontinued operations)		IFRS 5.33 (b)(ii),(iv)
670	PROFIT OR (-) LOSS FOR THE YEAR	BAD art 27.Vertical layout(23)	IAS 1.81A(a)
680	Attributable to minority interest [non-controlling interests]		IAS 1.81B (b)(i)
690	Attributable to owners of the parent		IAS 1.81B (b)(ii)

3. Statement of comprehensive income U.K.

		References National GAAP compatible IFRS	Current period
			010
010	Profit or (-) loss for the year	IAS 1.7, IG6
020	Other comprehensive income	IAS 1.7, IG6
030	Items that will not be reclassified to profit or loss	IAS 1.82A(a)(i)
040	Tangible assets	IAS 1.7, IG6; IAS 16.39-40
050	Intangible assets	IAS 1.7; IAS 38.85-86
060	Actuarial gains or (-) losses on defined benefit pension plans	IAS 1.7, IG6; IAS 19.120(c)
070	Non-current assets and disposal groups held for sale	IFRS 5.38
080	Share of other recognised income and expense of entities accounted for using the equity method	IAS 1.IG6; IAS 28.10
081	Fair value changes of equity instruments measured at fair value through other comprehensive income	IAS 1.7(d)
083	Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net	IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.57
084	Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]	IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.57
085	Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]	IFRS 9.5.7.5;.6.5.8(a); Annex V.Part 2.57
086	Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk	IAS 1.7(f)
090	Income tax relating to items that will not be reclassified	IAS 1.91(b); Annex V.Part 2.66
100	Items that may be reclassified to profit or loss	IAS 1.82A(a)(ii)
110	Hedge of net investments in foreign operations [effective portion]	IFRS 9.6.5.13(a); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.58
120	Valuation gains or (-) losses taken to equity	IAS 1.IG6;IFRS 9.6.5.13(a); IFRS 7.24C(b)(i);.24E(a); Annex V.Part 2.58
130	Transferred to profit or loss	IAS 1.7, 92-95; IAS 21.48-49; IFRS 9.6.5.14; Annex V.Part 2.59
140	Other reclassifications	Annex V.Part 2.65
150	Foreign currency translation	IAS 1.7, IG6; IAS 21.52(b)
160	Translation gains or (-) losses taken to equity	IAS 21.32, 38-47
170	Transferred to profit or loss	IAS 1.7, 92-95; IAS 21.48-49
180	Other reclassifications	Annex V.Part 2.65
190	Cash flow hedges [effective portion]	IAS 1.7, IG6; IAS 39.95(a)-96 IFRS 9.6.5.11(b); IFRS 7.24C(b)(i);.24E(a);
200	Valuation gains or (-) losses taken to equity	IAS 1.7(e),IG6; IFRS 9.6.5.11(a)(b)(d); IFRS 7.24C(b)(i), .24E(a)
210	Transferred to profit or loss	IAS 1.7, 92-95, IG6; IFRS 9.6.5.11(d)(ii)(iii);IFRS 7.24C(b)(iv),.24E(a) Annex V.Part 2.59
220	Transferred to initial carrying amount of hedged items	IAS 1.IG6;IFRS 9.6.5.11(d)(i)
230	Other reclassifications	Annex V.Part 2.65
231	Hedging instruments [not designated elements]	IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E (b)(c); Annex V.Part 2.60
232	Valuation gains or (-) losses taken to equity	IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E (b)(c)
233	Transferred to profit or loss	IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.61
234	Other reclassifications	Annex V.Part 2.65
241	Debt instruments at fair value through other comprehensive income	IAS 1.7(da), IG 6; IAS 1.IG6; IFRS 9.5.6.4; Annex V.Part 2.62-63
251	Valuation gains or (-) losses taken to equity	IFRS 7.20(a)(ii); IAS 1.IG6; IFRS 9.5.6.4
261	Transferred to profit or loss	IAS 1.7, IAS 1.92-95, IAS 1.IG6; IFRS 9.5.6.7; Annex V.Part 2.64
270	Other reclassifications	IFRS 5.IG Example 12;IFRS 9.5.6.5; Annex V.Part 2.64-65
280	Non-current assets and disposal groups held for sale	IFRS 5.38
290	Valuation gains or (-) losses taken to equity	IFRS 5.38
300	Transferred to profit or loss	IAS 1.7, 92-95; IFRS 5.38
310	Other reclassifications	IFRS 5.IG Example 12
320	Share of other recognised income and expense of Investments in subsidaries, joint ventures and associates	IAS 1.IG6; IAS 28.10
330	Income tax relating to items that may be reclassified to profit or (-) loss	IAS 1.91(b), IG6; Annex V.Part 2.66
340	Total comprehensive income for the year	IAS 1.7, 81A(a), IG6
350	Attributable to minority interest [Non-controlling interest]	IAS 1.83(b)(i), IG6
360	Attributable to owners of the parent	IAS 1.83(b)(ii), IG6

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

4.1 Financial assets held for trading U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Carrying amount
				Annex V.Part 1.27
				010
005	Derivatives
010	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5	IAS 32.11, Annex V.Part 1.44(b)
030	of which: credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
040	of which: other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
050	of which: non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
060	Debt securities	Annex V.Part 1.31	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	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 HELD FOR TRADING	Annex V.Part 1.15(a)	IFRS 9.Appendix A

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

		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

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

		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

4.3.1 Financial assets at fair value through other comprehensive income U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Carrying amount	Gross carrying amount Annex V.Part 1.34(b)				Accumulated impairment Annex V.Part 2.70(b), 71			Accumulated partial write-offs	Accumulated total write-offs
							Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)	Credit-impaired assets (Stage 3)	Assets without significant increase in credit risk since initial recognition (Stage 1)	Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)	Credit-impaired assets (Stage 3)
					Assets without significant increase in credit risk since initial recognition (Stage 1)	of which: instruments with low credit risk
				Annex V.Part 1.27	IFRS 9.5.5.5; IFRS 7.35M(a)	IFRS 9.B5.5.22-24; Annex V.Part 2.75	IFRS 9.5.5.3, IFRS 7.35M(b)(i)	IFRS 9.5.5.1, 7.35M(b)(ii)	IFRS 9.5.5.5; IFRS7.35H(a), IFRS 7.16A	IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i), IFRS 7.16A	IFRS 9.5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii), IFRS 7.16A	IFRS 9.5.4.4 and B5.4.9 ; Annex V.Part 2.72-74	IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74
				010	015	020	030	040	050	060	070	080	090
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	FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME		IFRS 7.8(h); IFRS 9.4.1.2A
190	of which: purchased credit-impaired financial assets		IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.77

4.4.1. Financial assets at amortised cost U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Carrying amount	Gross carrying amount Annex V.Part 1.34(b)				Accumulated impairment Annex V.Part 2.70(a), 71			Accumulated partial write-offs	Accumulated total write-offs
							Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)	Credit-impaired assets (Stage 3)	Assets without significant increase in credit risk since initial recognition (Stage 1)	Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)	Credit-impaired assets (Stage 3)
					Assets without significant increase in credit risk since initial recognition (Stage 1)	of which: instruments with low credit risk
				Annex V.Part 1.27	IFRS 9.5.5.5; IFRS 7.35M(a)	IFRS 9.B5.5.22-24; Annex V.Part 2.75	IFRS 9.5.5.3, IFRS 7.35M(b)(i)	IFRS 9.5.5.1, 7.35M(b)(ii)	IFRS 9.5.5.5; IFRS7.35H(a)	IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i)	IFRS 5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii)	IFRS 9.5.4.4 and B5.4.9 ; Annex V.Part 2.72-74	IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74
				010	015	020	030	040	050	060	070	080	090
010	Debt securities		Annex V.Part 1.31, 44(b)
020	Central banks		Annex V.Part 1.42(a)
030	General governments		Annex V.Part 1.42(b)
040	Credit institutions		Annex V.Part 1.42(c)
050	Other financial corporations		Annex V.Part 1.42(d)
060	Non-financial corporations		Annex V.Part 1.42(e)
070	Loans and advances		Annex V.Part 1.32, 44(a)
080	Central banks		Annex V.Part 1.42(a)
090	General governments		Annex V.Part 1.42(b)
100	Credit institutions		Annex V.Part 1.42(c)
110	Other financial corporations		Annex V.Part 1.42(d)
120	Non-financial corporations		Annex V.Part 1.42(e)
130	Households		Annex V.Part 1.42(f)
140	FINANCIAL ASSETS AT AMORTISED COST		IFRS 7.8(f); IFRS 9.4.1.2
150	of which: purchased credit-impaired financial assets		IFRS 9.5.13 and IFRS 7.35M(f); Annex V.Part 2.77

4.5 Subordinated financial assets U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Carrying amount
				Annex V.Part 1.27-28
				010
010	Loans and advances	Annex V.Part 1.32	Annex V.Part 1.32
020	Debt securities	Annex V.Part 1.31	Annex V.Part 1.31
030	SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS	Accounting Directive art 8(1)(a); Annex V.Part 2.78, 100	Annex V.Part 2.78, 100

4.6 Trading Financial assets U.K.

		References National GAAP based on BAD	Carrying amount
			Annex V.Part 1.27-28
			010
005	Derivatives	CRR Annex II; Annex V.Part 1.17, Part 2.68
010	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b)
020	of which: unquoted
030	of which: credit institutions	Annex V.Part 1.42(c)
040	of which: other financial corporations	Annex V.Part 1.42(d)
050	of which: non-financial corporations	Annex V.Part 1.42(e)
060	Debt securities	Annex V.Part 1.31, 44(b)
070	Central banks	Annex V.Part 1.42(a)
080	General governments	Annex V.Part 1.42(b)
090	Credit institutions	Annex V.Part 1.42(c)
100	Other financial corporations	Annex V.Part 1.42(d)
110	Non-financial corporations	Annex V.Part 1.42(e)
120	Loans and advances	Annex V.Part 1.32, 44(a)
130	Central banks	Annex V.Part 1.42(a)
140	General governments	Annex V.Part 1.42(b)
150	Credit institutions	Annex V.Part 1.42(c)
160	Other financial corporations	Annex V.Part 1.42(d)
170	Non-financial corporations	Annex V.Part 1.42(e)
180	Households	Annex V.Part 1.42(f)
190	TRADING FINANCIAL ASSETS	BAD Article 32-33; Annex V.Part 1.17

4.7 Non-trading non-derivative financial assets measured at fair value through profit or loss U.K.

		References National GAAP based on BAD	Carrying amount	Accumulated negative changes in fair value due to credit risk on non-performing exposures
			Annex V.Part 1.27-28	Annex V.Part 2.69
			010	021
010	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b)
020	of which: unquoted
030	of which: credit institutions	Annex V.Part 1.42(c)
040	of which: other financial corporations	Annex V.Part 1.42(d)
050	of which: non-financial corporations	Annex V.Part 1.42(e)
060	Debt securities	Annex V.Part 1.31, 44(b)
070	Central banks	Annex V.Part 1.42(a)
080	General governments	Annex V.Part 1.42(b)
090	Credit institutions	Annex V.Part 1.42(c)
100	Other financial corporations	Annex V.Part 1.42(d)
110	Non-financial corporations	Annex V.Part 1.42(e)
120	Loans and advances	Annex V.Part 1.32, 44(a)
130	Central banks	Annex V.Part 1.42(a)
140	General governments	Annex V.Part 1.42(b)
150	Credit institutions	Annex V.Part 1.42(c)
160	Other financial corporations	Annex V.Part 1.42(d)
170	Non-financial corporations	Annex V.Part 1.42(e)
180	Households	Annex V.Part 1.42(f)
190	NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS	BAD art 36(2)

4.8 Non-trading non-derivative financial assets measured at fair value to equity U.K.

		References National GAAP based on BAD	Financial assets not subject to impairment Annex V.Part 1.34(d), Part 2.79		Financial assets subject to impairment Annex V.Part 2.79
			Carrying amount	Accumulated negative changes in fair value due to credit risk on non-performing exposures	Carrying amount	Gross carrying amount Annex V Part 1.34(d)		Specific allowances for credit risk	General allowances for credit risk affecting carrying amount	General allowances for banking risk affecting carrying amount	Accumulated partial write-offs	Accumulated total write-offs
						Unimpaired assets	Impaired assets
			Annex V.Part 1.27-28	Annex V.Part 2.69	Annex V.Part 1.27-28		CRR art 4(95)	CRR art 4(95), Annex V Part 2.70(c),71	CRR art 4(95); Annex V.Part 2.70(c),71	CRR art 4(95); Annex V.Part 2.70(c), 71, 82	CRR art 4(95); Annex V.Part 2.72-74	CRR art 4(95); Annex V.Part 2.72-74
			010	030	035	040	050	060	070	080	090	100
010	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b)
020	of which: unquoted
030	of which: credit institutions	Annex V.Part 1.42(c)
040	of which: other financial corporations	Annex V.Part 1.42(d)
050	of which: non-financial corporations	Annex V.Part 1.42(e)
060	Debt securities	Annex V.Part 1.31, 44(b)
070	Central banks	Annex V.Part 1.42(a)
080	General governments	Annex V.Part 1.42(b)
090	Credit institutions	Annex V.Part 1.42(c)
100	Other financial corporations	Annex V.Part 1.42(d)
110	Non-financial corporations	Annex V.Part 1.42(e)
120	Loans and advances	Annex V.Part 1.32, 44(a)
130	Central banks	Annex V.Part 1.42(a)
140	General governments	Annex V.Part 1.42(b)
150	Credit institutions	Annex V.Part 1.42(c)
160	Other financial corporations	Annex V.Part 1.42(d)
170	Non-financial corporations	Annex V.Part 1.42(e)
180	Households	Annex V.Part 1.42(f)
190	NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE TO EQUITY	Accounting Directive art 8(1)(a), (8)(2)

4.9 Non-trading non-derivative financial assets measured at a cost-based method U.K.

		References National GAAP based on BAD	Gross carrying amount Annex V.Part 1.34(c),34(e)				Specific allowances for credit risk	General allowances for credit risk affecting carrying amount	General allowances for banking risk affecting carrying amount			Accumulated negative value adjustments on LOCOM assets - market risk induced	Accumulated negative value adjustments on LOCOM assets - credit risk induced	Accumulated partial write-offs	Accumulated total write-offs
										Carrying amount	of which: assets under LOCOM
			Unimpaired assets	of which: assets under LOCOM	Impaired assets	of which: assets under LOCOM
			Annex V.Part 2.80	Annex V.Part 1.19	CRR art 4(95), Annex V.Part 2.80	Annex V.Part 1.19	CRR art 4(95); Annex V.Part 2.70(c), 71	CRR art 4(95); Annex V.Part 2.70(c),71	CRR art 4(95); Annex V.Part 2.70(c), 71, 82	Annex V.Part 1.27-28	Annex V.Part 1.19	Annex V.Part 2.80	Annex V.Part 2.80	CRR art 4(95); Annex V.Part 2.72-74	CRR art 4(95); Annex V.Part 2.72-74
			010	015	020	025	030	041	045	050	060	070	080	090	100
005	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b)
006	of which: unquoted
007	of which: credit institutions	Annex V.Part 1.42(c)
008	of which: other financial corporations	Annex V.Part 1.42(d)
009	of which: non-financial corporations	Annex V.Part 1.42(e)
010	Debt securities	Annex V.Part 1.31, 44(b)
020	Central banks	Annex V.Part 1.42(a)
030	General governments	Annex V.Part 1.42(b)
040	Credit institutions	Annex V.Part 1.42(c)
050	Other financial corporations	Annex V.Part 1.42(d)
060	Non-financial corporations	Annex V.Part 1.42(e)
070	Loans and advances	Annex V.Part 1.32, 44(a)
080	Central banks	Annex V.Part 1.42(a)
090	General governments	Annex V.Part 1.42(b)
100	Credit institutions	Annex V.Part 1.42(c)
110	Other financial corporations	Annex V.Part 1.42(d)
120	Non-financial corporations	Annex V.Part 1.42(e)
130	Households	Annex V.Part 1.42(f)
140	NON-TRADING FINANCIAL ASSETS MEASURED AT A COST-BASED METHOD	BAD art 37.1; art 42a(4)(b); Annex V.Part 1.19

4.10 Other non-trading non-derivative financial assets U.K.

		References National GAAP based on BAD	Gross carrying amount Annex V.Part 1.34(e),34(f)				Specific allowances for credit risk	General allowances for credit risk affecting carrying amount	General allowances for banking risk affecting carrying amount			Accumulated negative value adjustments on LOCOM assets - market risk induced	Accumulated negative value adjustments on LOCOM assets - credit risk induced	Accumulated partial write-offs	Accumulated total write-offs
										Carrying amount	of which: assets under LOCOM
			Unimpaired assets	of which: assets under LOCOM	Impaired assets	of which: assets under LOCOM
			Annex V.Part 2.81	Annex V.Part 1.20	Annex V.Part 2.81	CRR art 4(95); Annex V.Part 1.20	CRR art 4(95); Annex V.Part 2.70(c), 71	CRR art 4(95); Annex V.Part 2.70(c),71	CRR art 4(95); Annex V.Part 2.70(c), 71, 82	Annex V.Part 1.27-28	Annex V.Part 1.20	Annex V.Part 2.81	Annex V.Part 2.81	CRR art 4(95); Annex V.Part 2.72-74	CRR art 4(95); Annex V.Part 2.72-74
			015	016	020	025	030	040	050	010	070	080	090	100	110
010	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5; Annex V.Part 1.44(b)
020	of which: unquoted
030	of which: credit institutions	Annex V.Part 1.42(c)
040	of which: other financial corporations	Annex V.Part 1.42(d)
050	of which: non-financial corporations	Annex V.Part 1.42(e)
060	Debt securities	Annex V.Part 1.31, 44(b)
070	Central banks	Annex V.Part 1.42(a)
080	General governments	Annex V.Part 1.42(b)
090	Credit institutions	Annex V.Part 1.42(c)
100	Other financial corporations	Annex V.Part 1.42(d)
110	Non-financial corporations	Annex V.Part 1.42(e)
120	Loans and advances	Annex V.Part 1.32, 44(a)
130	Central banks	Annex V.Part 1.42(a)
140	General governments	Annex V.Part 1.42(b)
150	Credit institutions	Annex V.Part 1.42(c)
160	Other financial corporations	Annex V.Part 1.42(d)
170	Non-financial corporations	Annex V.Part 1.42(e)
180	Households	Annex V.Part 1.42(f)
190	OTHER NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS	Accounting Directive art 8(1)(a), (8)(2); Annex V.Part 1.20

5. Breakdown of non-trading Loans and advances by product U.K.

5.1 Loans and advances other than held for trading and trading assets by product U.K.

			References	Gross carrying amount	Carrying amount Annex V.Part 1.27-28
					Central banks	General governments	Credit institutions	Other financial corporations	Non-financial corporations	Households
				Annex V.Part 1.34	Annex V.Part 1.42(a)	Annex V.Part 1.42(b)	Annex V.Part 1.42(c)	Annex V.Part 1.42(d)	Annex V.Part 1.42(e)	Annex V.Part 1.42(f)
				005	010	020	030	040	050	060
By product	010	On demand [call] and short notice [current account]	Annex V.Part 2.85(a)
	020	Credit card debt	Annex V.Part 2.85(b)
	030	Trade receivables	Annex V.Part 2.85(c)
	040	Finance leases	Annex V.Part 2.85(d)
	050	Reverse repurchase loans	Annex V.Part 2.85(e)
	060	Other term loans	Annex V.Part 2.85(f)
	070	Advances that are not loans	Annex V.Part 2.85(g)
	080	LOANS AND ADVANCES	Annex V.Part 1.32, 44(a)
By collateral	090	of which: Loans collateralized by immovable property	Annex V.Part 2.86(a), 87
	100	of which: other collateralized loans	Annex V.Part 2.86(b), 87
By purpose	110	of which: credit for consumption	Annex V.Part 2.88(a)
	120	of which: lending for house purchase	Annex V.Part 2.88(b)
By subordination	130	of which: project finance loans	Annex V.Part 2.89; CRR Art 147(8)

6. Breakdown of non-trading loans and advances to non-financial corporations by NACE codes U.K.

6.1 Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes U.K.

		References	Non-financial corporations Annex V.Part 1.42(e), Part 2.91
						Accumulated impairment	Accumulated negative changes in fair value due to credit risk on non-performing exposures
			Gross carrying amount	of which: loans and advances subject to impairment	Of which: non-performing
			Annex V.Part 1.34	Annex V.Part 2.93	Annex V.Part 2. 213-232	Annex V.Part 2.70-71	Annex V.Part 2.69
			010	011	012	021	022
010	A Agriculture, forestry and fishing	NACE Regulation
020	B Mining and quarrying	NACE Regulation
030	C Manufacturing	NACE Regulation
040	D Electricity, gas, steam and air conditioning supply	NACE Regulation
050	E Water supply	NACE Regulation
060	F Construction	NACE Regulation
070	G Wholesale and retail trade	NACE Regulation
080	H Transport and storage	NACE Regulation
090	I Accommodation and food service activities	NACE Regulation
100	J Information and communication	NACE Regulation
105	K Financial and insurance activities	NACE Regulation, Annex V.Part 2.92
110	L Real estate activities	NACE Regulation
120	M Professional, scientific and technical activities	NACE Regulation
130	N Administrative and support service activities	NACE Regulation
140	O Public administration and defence, compulsory social security	NACE Regulation
150	P Education	NACE Regulation
160	Q Human health services and social work activities	NACE Regulation
170	R Arts, entertainment and recreation	NACE Regulation
180	S Other services	NACE Regulation
190	LOANS AND ADVANCES	Annex V.Part 1.32, Part 2.90

7. Financial assets subject to impairment that are past due U.K.

7.1 Financial assets subject to impairment that are past due U.K.

		References National GAAP compatible IFRS	Carrying amount Annex V.Part 1.27
			Assets without significant increase in credit risk since initial recognition (Stage 1)			Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)			Credit-impaired assets (Stage 3)
			≤ 30 days	> 30 days ≤ 90 days	> 90 days	≤ 30 days	> 30 days ≤ 90 days	> 90 days	≤ 30 days	> 30 days ≤ 90 days	> 90 days
			IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96
			010	020	030	040	050	060	070	080	090
060	Debt securities	Annex V.Part 1.31, 44(b)
070	Central banks	Annex V.Part 1.42(a)
080	General governments	Annex V.Part 1.42(b)
090	Credit institutions	Annex V.Part 1.42(c)
100	Other financial corporations	Annex V.Part 1.42(d)
110	Non-financial corporations	Annex V.Part 1.42(e)
120	Loans and advances	Annex V.Part 1.32, 44(a)
130	Central banks	Annex V.Part 1.42(a)
140	General governments	Annex V.Part 1.42(b)
150	Credit institutions	Annex V.Part 1.42(c)
160	Other financial corporations	Annex V.Part 1.42(d)
170	Non-financial corporations	Annex V.Part 1.42(e)
180	Households	Annex V.Part 1.42(f)
190	TOTAL DEBT INSTRUMENTS	Annex V Part 2.94-95
	Loans and advances by product, by collateral and by subordination
200	On demand [call] and short notice [current account]	Annex V.Part 2.85(a)
210	Credit card debt	Annex V.Part 2.85(b)
220	Trade receivables	Annex V.Part 2.85(c)
230	Finance leases	Annex V.Part 2.85(d)
240	Reverse repurchase loans	Annex V.Part 2.85(e)
250	Other term loans	Annex V.Part 2.85(f)
260	Advances that are not loans	Annex V.Part 2.85(g)
270	of which: Loans collateralized by inmovable property	Annex V.Part 2.86(a), 87
280	of which: other collateralized loans	Annex V.Part 2.86(b), 87
290	of which: credit for consumption	Annex V.Part 2.88(a)
300	of which: lending for house purchase	Annex V.Part 2.88(b)
310	of which: project finance loans	Annex V.Part 2.89; CRR Art 147(8)

7.2 Financial assets subject to impairment that are past due under national GAAP U.K.

		References National GAAP based on BAD	Carrying amount Annex V.Part 1.27-28
			Past due but not impaired			Past due impaired
			≤ 30 days	> 30 days ≤ 90 days	> 90 days	≤ 30 days	> 30 days ≤ 90 days	> 90 days
			CRR art 4(95); Annex V.Part 2.96
			010	020	030	040	050	060
060	Debt securities	Annex V.Part 1.31, 44(b)
070	Central banks	Annex V.Part 1.42(a)
080	General governments	Annex V.Part 1.42(b)
090	Credit institutions	Annex V.Part 1.42(c)
100	Other financial corporations	Annex V.Part 1.42(d)
110	Non-financial corporations	Annex V.Part 1.42(e)
120	Loans and advances	Annex V.Part 1.32, 44(a)
130	Central banks	Annex V.Part 1.42(a)
140	General governments	Annex V.Part 1.42(b)
150	Credit institutions	Annex V.Part 1.42(c)
160	Other financial corporations	Annex V.Part 1.42(d)
170	Non-financial corporations	Annex V.Part 1.42(e)
180	Households	Annex V.Part 1.42(f)
190	TOTAL DEBT INSTRUMENTS	Annex V Part 2.94-95
	Loans and advances by product, by collateral and by subordination
200	On demand [call] and short notice [current account]	Annex V.Part 2.85(a)
210	Credit card debt	Annex V.Part 2.85(b)
220	Trade receivables	Annex V.Part 2.85(c)
230	Finance leases	Annex V.Part 2.85(d)
240	Reverse repurchase loans	Annex V.Part 2.85(e)
250	Other term loans	Annex V.Part 2.85(f)
260	Advances that are not loans	Annex V.Part 2.85(g)
270	of which: Loans collateralized by inmovable property	Annex V.Part 2.86(a), 87
280	of which: other collateralized loans	Annex V.Part 2.86(b), 87
290	of which: credit for consumption	Annex V.Part 2.88(a)
300	of which: lending for house purchase	Annex V.Part 2.88(b)
310	of which: project finance loans	Annex V.Part 2.89; CRR Art 147(8)

8. Breakdown of financial liabilities U.K.

8.1 Breakdown of financial liabilities by product and by counterparty sector U.K.

				Carrying amount Annex V.Part 1.27-28						Accumulated changes in fair value due to credit risk
				Held for trading	Designated at fair value through profit or loss	Amortised cost	Trading	At a cost-based method	Hedge accounting
			References National GAAP compatible IFRS	IFRS 7.8(e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6-BA.7, IFRS 9.6.7	IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5	IFRS 7.8(g); IFRS 9.4.2.1			IFRS 7.24A(a); IFRS 9.6	CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.101
		References National GAAP based on BAD		Accounting Directive art 8(1)(a), (6); IAS 39.9, AG 14-15	Accounting Directive art 8(1)(a), (6); IAS 39.9	Accounting Directive art 8(3), (6); IAS 39.47	Accounting Directive art 8(3); Annex V.Part 1.25	Accounting Directive art 8(3)	Accounting Directive art 8(1)(a), (6), (8)(1)(a)	CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.102
				010	020	030	034	035	037	040
010	Derivatives	CRR Annex II	IFRS 9.BA.7(a)
020	Short positions		FRS 9.BA.7(b)
030	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5	IAS 32.11
040	Debt securities	Annex V.Part 1.31	Annex V.Part 1.31
050	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
060	Central banks	Annex V.Part 1.42(a), 44(c)	Annex V.Part 1.42(a), 44(c)
070	Current accounts / overnight deposits	ECB/2013/33 Annex 2.Part 2.9.1	ECB/2013/33 Annex 2.Part 2.9.1
080	Deposits with agreed maturity	ECB/2013/33 Annex 2.Part 2.9.2	ECB/2013/33 Annex 2.Part 2.9.2
090	Deposits redeemable at notice	ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97	ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
100	Repurchase agreements	ECB/2013/33 Annex 2.Part 2.9.4	ECB/2013/33 Annex 2.Part 2.9.4
110	General governments	Annex V.Part 1.42(b), 44(c)	Annex V.Part 1.42(b), 44(c)
120	Current accounts / overnight deposits	ECB/2013/33 Annex 2.Part 2.9.1	ECB/2013/33 Annex 2.Part 2.9.1
130	Deposits with agreed maturity	ECB/2013/33 Annex 2.Part 2.9.2	ECB/2013/33 Annex 2.Part 2.9.2
140	Deposits redeemable at notice	ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97	ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
150	Repurchase agreements	ECB/2013/33 Annex 2.Part 2.9.4	ECB/2013/33 Annex 2.Part 2.9.4
160	Credit institutions	Annex V.Part 1.42(c),44(c)	Annex V.Part 1.42(c),44(c)
170	Current accounts / overnight deposits	ECB/2013/33 Annex 2.Part 2.9.1	ECB/2013/33 Annex 2.Part 2.9.1
180	Deposits with agreed maturity	ECB/2013/33 Annex 2.Part 2.9.2	ECB/2013/33 Annex 2.Part 2.9.2
190	Deposits redeemable at notice	ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97	ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
200	Repurchase agreements	ECB/2013/33 Annex 2.Part 2.9.4	ECB/2013/33 Annex 2.Part 2.9.4
210	Other financial corporations	Annex V.Part 1.42(d),44(c)	Annex V.Part 1.42(d),44(c)
220	Current accounts / overnight deposits	ECB/2013/33 Annex 2.Part 2.9.1	ECB/2013/33 Annex 2.Part 2.9.1
230	Deposits with agreed maturity	ECB/2013/33 Annex 2.Part 2.9.2	ECB/2013/33 Annex 2.Part 2.9.2
240	Deposits redeemable at notice	ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97	ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
250	Repurchase agreements	ECB/2013/33 Annex 2.Part 2.9.4	ECB/2013/33 Annex 2.Part 2.9.4
260	Non-financial corporations	Annex V.Part 1.42(e), 44(c)	Annex V.Part 1.42(e), 44(c)
270	Current accounts / overnight deposits	ECB/2013/33 Annex 2.Part 2.9.1	ECB/2013/33 Annex 2.Part 2.9.1
280	Deposits with agreed maturity	ECB/2013/33 Annex 2.Part 2.9.2	ECB/2013/33 Annex 2.Part 2.9.2
290	Deposits redeemable at notice	ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97	ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
300	Repurchase agreements	ECB/2013/33 Annex 2.Part 2.9.4	ECB/2013/33 Annex 2.Part 2.9.4
310	Households	Annex V.Part 1.42(f), 44(c)	Annex V.Part 1.42(f), 44(c)
320	Current accounts / overnight deposits	ECB/2013/33 Annex 2.Part 2.9.1	ECB/2013/33 Annex 2.Part 2.9.1
330	Deposits with agreed maturity	ECB/2013/33 Annex 2.Part 2.9.2	ECB/2013/33 Annex 2.Part 2.9.2
340	Deposits redeemable at notice	ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97	ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
350	Repurchase agreements	ECB/2013/33 Annex 2.Part 2.9.4	ECB/2013/33 Annex 2.Part 2.9.4
360	Debt securities issued	Annex V.1.37, Part 2.98	Annex V.Part 1.37, Part 2.98
370	Certificates of deposits	Annex V.Part 2.98(a)	Annex V.Part 2.98(a)
380	Asset-backed securities	CRR art 4(61)	CRR art 4(1)(61)
390	Covered bonds	CRR art 129	CRR art 129
400	Hybrid contracts	Annex V.Part 2.98(d)	Annex V.Part 2.98(d)
410	Other debt securities issued	Annex V.Part 2.98(e)	Annex V.Part 2.98(e)
420	Convertible compound financial instruments		IAS 32.AG 31
430	Non-convertible
440	Other financial liabilities	Annex V.Part 1.38-41	Annex V.Part 1.38-41
450	FINANCIAL LIABILITIES

8.2 Subordinated financial liabilities U.K.

				Carriyng amount
				Designated at fair value through profit or loss	At amortized cost	At a cost-based method
			References National GAAP compatible IFRS	IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5	IFRS 7.8(g); IFRS 9.4.2.1
		References National GAAP		Accounting Directive art 8(1)(a), (6); IAS 39.9	Accounting Directive art 8(3), (6); IAS 39.47	Accounting Directive art 8(3)
				010	020	030
010	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
020	Debt securities issued	Annex V.Part 1.37	Annex V.Part 1.37
030	SUBORDINATED FINANCIAL LIABILITIES	Annex V.Part 2.99-100	Annex V.Part 2.99-100

9. Loan commitments, financial guarantees and other commitments U.K.

9.1.1 Off-balance sheet exposures : Loan commitments, financial guarantees and other commitments given U.K.

			Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V.Part 2.107-108, 118			Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V Part 2.106-109			Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4		Commitments and financial guarantees measured at fair value
		References National GAAP compatible IFRS	Instruments without significant increase in credit risk since initial recognition (Stage 1)	Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)	Credit-impaired instruments (Stage 3)	Instruments without significant increase in credit risk since initial recognition (Stage 1)	Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)	Credit-impaired instruments (Stage 3)	Nominal amount	Provision	Nominal amount	Accumulated negative changes in fair value due to credit risk on non-performing commitments
			IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M	IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M	IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS9.B2.5; IFRS 7.35M	IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(a)	IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(i)	IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(ii)	IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.111, 118	IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.106, 111	IFRS 9.2.3(a), 9.B2.5; Annex V Part 2.110, 118	Annex V Part 2.69
			010	020	030	040	050	060	100	110	120	130
010	Loan commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
021	of which: non-performing	Annex V.Part 2.117
030	Central banks	Annex V.Part 1.42(a)
040	General governments	Annex V.Part 1.42(b)
050	Credit institutions	Annex V.Part 1.42(c)
060	Other financial corporations	Annex V.Part 1.42(d)
070	Non-financial corporations	Annex V.Part 1.42(e)
080	Households	Annex V.Part 1.42(f)
090	Financial guarantees given	IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116
101	of which: non-performing	Annex V.Part 2.117
110	Central banks	Annex V.Part 1.42(a)
120	General governments	Annex V.Part 1.42(b)
130	Credit institutions	Annex V.Part 1.42(c)
140	Other financial corporations	Annex V.Part 1.42(d)
150	Non-financial corporations	Annex V.Part 1.42(e)
160	Households	Annex V.Part 1.42(f)
170	Other Commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116
181	of which: non-performing	Annex V.Part 2.117
190	Central banks	Annex V.Part 1.42(a)
200	General governments	Annex V.Part 1.42(b)
210	Credit institutions	Annex V.Part 1.42(c)
220	Other financial corporations	Annex V.Part 1.42(d)
230	Non-financial corporations	Annex V.Part 1.42(e)
240	Households	Annex V.Part 1.42(f)

9.1 Off-balance sheet exposures under national GAAP: Loan commitments, financial guarantees and other commitments given U.K.

			Nominal amount	Provisions
		References National GAAP	CRR Annex I; Annex V.Part 2.118	CRR Annex I; Annex V.Part 2.11
			010	020
010	Loan commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113
021	of which: non-performing	Annex V. Part 2.117
030	Central banks	Annex V.Part 1.42(a)
040	General governments	Annex V.Part 1.42(b)
050	Credit institutions	Annex V.Part 1.42(c)
060	Other financial corporations	Annex V.Part 1.42(d)
070	Non-financial corporations	Annex V.Part 1.42(e)
080	Households	Annex V.Part 1.42(f)
090	Financial guarantees given	CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114
101	of which: non-performing	Annex V. Part 2.117
110	Central banks	Annex V.Part 1.42(a)
120	General governments	Annex V.Part 1.42(b)
130	Credit institutions	Annex V.Part 1.42(c)
140	Other financial corporations	Annex V.Part 1.42(d)
150	Non-financial corporations	Annex V.Part 1.42(e)
160	Households	Annex V.Part 1.42(f)
170	Other Commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115
181	of which: non-performing	Annex V. Part 2.117
190	Central banks	Annex V.Part 1.42(a)
200	General governments	Annex V.Part 1.42(b)
210	Credit institutions	Annex V.Part 1.42(c)
220	Other financial corporations	Annex V.Part 1.42(d)
230	Non-financial corporations	Annex V.Part 1.42(e)
240	Households	Annex V.Part 1.42(f)

9.2 Loan commitments, financial guarantees and other commitments received U.K.

				Maximum amount of the guarantee that can be considered	Nominal amount
			References National GAAP compatible IFRS	IFRS 7.36 (b); Annex V.Part 2.119	Annex V.Part 2.119
		References National GAAP		Annex V.Part 2.119	Annex V.Part 2.119
				010	020
010	Loan commitments received	Annex V.Part 1.44(h), Part 2.102-103, 113	IFRS 9.2.1(g), .BCZ2.2; Annex V.Part 1.44(h), Part 2.102-103, 113
020	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
030	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
040	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
050	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
060	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
070	Households	Annex V.Part 1.42(f)	Annex V.Part 1.42(f)
080	Financial guarantees received	Annex V.Part 1.44(h), Part 2.102-103, 114	IFRS 9.2.1(e ), .B2.5, .BC2.17, IFRS 8.Appendix A; IFRS 4 Annex A; Annex V.Part 1.44(h), Part 2.102-103, 114
090	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
100	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
110	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
120	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
130	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
140	Households	Annex V.Part 1.42(f)	Annex V.Part 1.42(f)
150	Other Commitments received	Annex V.Part 1.44(h), Part 2.102-103, 115	Annex V.Part 1.44(h), Part 2.102-103, 115
160	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
170	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
180	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
190	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
200	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
210	Households	Annex V.Part 1.42(f)	Annex V.Part 1.42(f)

10. Derivatives - Trading and economic hedges U.K.

By type of risk / By product or by type of market				Carrying amount				Fair value		Notional amount
								Positive value	Negative value	Total Trading	of which: sold
				Financial assets Held for trading and trading	of which: Financial assets measured at a cost-based method / LOCOM	Financial liabilities Held for trading and trading	of which: Financial liabilities measured at a cost-based method / LOCOM
			References National GAAP compatible IFRS	Annex V.Part 2.120, 131		IFRS 9.BA.7 (a); Annex V.Part 2.120, 131				Annex V.Part 2.133-135	Annex V.Part 2.133-135
		References National GAAP based on BAD		Annex V.Part 1.17, Part 2.120	Annex V.Part 2.124	Annex V.Part 1.25, Part 2.120	Annex V.Part 2.124	Annex V.Part 2.132	Annex V.Part 2.132	Annex V.Part 2.133-135	Annex V.Part 2.133-135
				010	011	020	016	022	025	030	040
010	Interest rate	Annex V.Part 2.129(a)	Annex V.Part 2.129(a)
020	of which: economic hedges	Annex V.Part 2.137-139	Annex V.Part 2.137-139
030	OTC options	Annex V.Part 2.136	Annex V.Part 2.136
040	OTC other	Annex V.Part 2.136	Annex V.Part 2.136
050	Organized market options	Annex V.Part 2.136	Annex V.Part 2.136
060	Organized market other	Annex V.Part 2.136	Annex V.Part 2.136
070	Equity	Annex V.Part 2.129(b)	Annex V.Part 2.129(b)
080	of which: economic hedges	Annex V.Part 2.137-139	Annex V.Part 2.137-139
090	OTC options	Annex V.Part 2.136	Annex V.Part 2.136
100	OTC other	Annex V.Part 2.136	Annex V.Part 2.136
110	Organized market options	Annex V.Part 2.136	Annex V.Part 2.136
120	Organized market other	Annex V.Part 2.136	Annex V.Part 2.136
130	Foreign exchange and gold	Annex V.Part 2.129(c)	Annex V.Part 2.129(c)
140	of which: economic hedges	Annex V.Part 2.137-139	Annex V.Part 2.137-139
150	OTC options	Annex V.Part 2.136	Annex V.Part 2.136
160	OTC other	Annex V.Part 2.136	Annex V.Part 2.136
170	Organized market options	Annex V.Part 2.136	Annex V.Part 2.136
180	Organized market other	Annex V.Part 2.136	Annex V.Part 2.136
190	Credit	Annex V.Part 2.129(d)	Annex V.Part 2.129(d)
195	of which: economic hedges with use of the fair value option	Annex V.Part 2.140	IFRS 9.6.7.1; Annex V.Part 2.140
201	of which: other economic hedges	Annex V.Part 2.137-140	Annex V.Part 2.137-140
210	Credit default swap
220	Credit spread option
230	Total return swap
240	Other
250	Commodity	Annex V.Part 2.129(e)	Annex V.Part 2.129(e)
260	of which: economic hedges	Annex V.Part 2.137-139	Annex V.Part 2.137-139
270	Other	Annex V.Part 2.129(f)	Annex V.Part 2.129(f)
280	of which: economic hedges	Annex V.Part 2.137-139	Annex V.Part 2.137-139
290	DERIVATIVES	CRR Annex II; Annex V.Part 1.16(a)	IFRS 9.Appendix A
300	of which: OTC - credit institutions	Annex V.Part 1.42(c), 44(e), Part 2.141 (a), 142	Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142
310	of which: OTC - other financial corporations	Annex V.Part 1.42(d), 44(e), Part 2.141(b)	Annex V.Part 1.42(d), 44(e), Part 2.141(b)
320	of which: OTC - rest	Annex V.Part 1.44(e), Part 2.141(c)	Annex V.Part 1.44(e), Part 2.141(c)

11. Hedge accounting U.K.

11.1 Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge U.K.

By product or by type of market			Carrying amount		Notional amount
			Assets	Liabilities	Total Hedging	of which: sold
		References National GAAP compatible IFRS	IFRS 7.24A; Annex V.Part 2.120, 131	IFRS 7.24A; Annex V.Part 2.120, 131	Annex V.Part 2.133-135	Annex V.Part 2.133-135
			010	020	030	040
010	Interest rate	Annex V.Part 2.129(a)
020	OTC options	Annex V.Part 2.136
030	OTC other	Annex V.Part 2.136
040	Organized market options	Annex V.Part 2.136
050	Organized market other	Annex V.Part 2.136
060	Equity	Annex V.Part 2.129(b)
070	OTC options	Annex V.Part 2.136
080	OTC other	Annex V.Part 2.136
090	Organized market options	Annex V.Part 2.136
100	Organized market other	Annex V.Part 2.136
110	Foreign exchange and gold	Annex V.Part 2.129(c)
120	OTC options	Annex V.Part 2.136
130	OTC other	Annex V.Part 2.136
140	Organized market options	Annex V.Part 2.136
150	Organized market other	Annex V.Part 2.136
160	Credit	Annex V.Part 2.129(d)
170	Credit default swap	Annex V.Part 2.136
180	Credit spread option	Annex V.Part 2.136
190	Total return swap	Annex V.Part 2.136
200	Other	Annex V.Part 2.136
210	Commodity	Annex V.Part 2.129(e)
220	Other	Annex V.Part 2.129(f)
230	FAIR VALUE HEDGES	IFRS 7.24A; IAS 39.86(a); IFRS 9.6.5.2(a)
240	Interest rate	Annex V.Part 2.129(a)
250	OTC options	Annex V.Part 2.136
260	OTC other	Annex V.Part 2.136
270	Organized market options	Annex V.Part 2.136
280	Organized market other	Annex V.Part 2.136
290	Equity	Annex V.Part 2.129(b)
300	OTC options	Annex V.Part 2.136
310	OTC other	Annex V.Part 2.136
320	Organized market options	Annex V.Part 2.136
330	Organized market other	Annex V.Part 2.136
340	Foreign exchange and gold	Annex V.Part 2.129(c)
350	OTC options	Annex V.Part 2.136
360	OTC other	Annex V.Part 2.136
370	Organized market options	Annex V.Part 2.136
380	Organized market other	Annex V.Part 2.136
390	Credit	Annex V.Part 2.129(d)
400	Credit default swap	Annex V.Part 2.136
410	Credit spread option	Annex V.Part 2.136
420	Total return swap	Annex V.Part 2.136
430	Other	Annex V.Part 2.136
440	Commodity	Annex V.Part 2.129(e)
450	Other	Annex V.Part 2.129(f)
460	CASH FLOW HEDGES	IFRS 7.24A; IAS 39.86(b); IFRS 9.6.5.2(b)
470	HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION	IFRS 7.24A; IAS 39.86(c); IFRS 9.6.5.2(c)
480	PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK	IAS 39.71, 81A, 89A, AG 114-132
490	PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK	IAS 39.71
500	DERIVATIVES-HEDGE ACCOUNTING	IFRS 7.24A; IAS 39.9; IFRS 9.6.1
510	of which: OTC - credit institutions	Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142
520	of which: OTC - other financial corporations	Annex V.Part 1.42(d), 44(e), Part 2.141(b)
530	of which: OTC - rest	Annex V.Part 1.44(e), Part 2.141(c)

11.2 Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk U.K.

By product or by type of market		References National GAAP based on BAD	Carrying amount				Notional amount				Fair value
											Positive value	Negative value
			Assets	of which: assets carried at amortised cost/ LOCOM	Liabilities	of which: liabilities carried at amortised cost/ LOCOM	Total Hedging	of which: derivatives carried at amortised cost/ LOCOM	of which: sold	of which: derivatives carried at amortised cost/ LOCOM
			Annex V.Part 1.17, Part 2.120	Annex V.Part 2.124	Annex V.Part 1.25, Part 2.120	Annex V.Part 2.124	Annex V.Part 2.133-135	Annex V.Part 2.124	Annex V.Part 2.133-135	Annex V.Part 2.124	Annex V.Part 2.132	Annex V.Part 2.132
			005	006	007	008	010	011	020	021	030	040
010	Interest rate	Annex V.Part 2.129(a)
020	OTC options	Annex V.Part 2.136
030	OTC other	Annex V.Part 2.136
040	Organized market options	Annex V.Part 2.136
050	Organized market other	Annex V.Part 2.136
060	Equity	Annex V.Part 2.129(b)
070	OTC options	Annex V.Part 2.136
080	OTC other	Annex V.Part 2.136
090	Organized market options	Annex V.Part 2.136
100	Organized market other	Annex V.Part 2.136
110	Foreign exchange and gold	Annex V.Part 2.129(c)
120	OTC options	Annex V.Part 2.136
130	OTC other	Annex V.Part 2.136
140	Organized market options	Annex V.Part 2.136
150	Organized market other	Annex V.Part 2.136
160	Credit	Annex V.Part 2.129(d)
170	Credit default swap	Annex V.Part 2.136
180	Credit spread option	Annex V.Part 2.136
190	Total return swap	Annex V.Part 2.136
200	Other	Annex V.Part 2.136
210	Commodity	Annex V.Part 2.129(e)
220	Other	Annex V.Part 2.129(f)
230	DERIVATIVES-HEDGE ACCOUNTING	Annex V.Part 1.22, 26
231	of which: fair value hedges	Annex V.Part 2.143
232	of which: cash flow hedges	Annex V.Part 2.143
233	of which: cost-price hedges	Annex V.Part 2.143, 144
234	of which: hedge in net investments in a foreign operation	Annex V.Part 2.143
235	of which: portfolio fair value hedges of interest rate risk	Annex V.Part 2.143
236	of which: portfolio cash flow hedges of interest rate risk	Annex V.Part 2.143
240	of which: OTC - credit institutions	Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142
250	of which: OTC - other financial corporations	Annex V.Part 1.42(d), 44(e), Part 2.141(b)
260	of which: OTC - rest	Annex V.Part 1.44(e), Part 2.141(c)

11.3 Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge U.K.

		References National GAAP compatible IFRS	Carrying amount
			Fair value hedge	Cash flow hedge	Hedge of net investment in a foreign operation
			Annex V.Part 2.145	Annex V.Part 2.145	Annex V.Part 2.145
			010	020	030
010	Non-derivative financial assets	IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2
020	of which: Financial assets held for trading	IFRS 9.Appendix A
030	of which: Non-trading financial assets mandatorily at fair value through profit or loss	IFRS 9.4.1.4; IFRS 7.8(a)(ii)
040	of which: Financial assets designated at fair value through profit or loss	IFRS 9.4.1.5; IFRS 7.8(a)(i)
050	Non-derivative financial liabilities	IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2
060	Financial liabilities held for trading	IFRS 9.Appendix A
070	Financial liabilities designated at fair value through profit or loss	IFRS 9.4.2.1; IFRS 9.6.2.2
080	Financial assets at amortised cost	IFRS 9.4.2.1; IFRS 9.6.2.2

F11.3.1 Non-derivative hedging instruments under national GAAP: breakdown by accounting portfolio U.K.

		References National GAAP based on BAD	Carrying amount
			Annex V.Part 2.145
010	Non-derivative financial assets
020	of which: Trading financial assets	BAD Article 32-33; Annex V.Part 1.17
030	of which: Non-trading non-derivative financial assets measured at fair value through profit or loss	BAD art 36(2)
040	of which: Non-trading non-derivative financial assets measured at fair value to equity	Accounting Directive art 8(1)(a), (8)
050	of which: Other non-trading non-derivative financial assets	BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20
060	Non-derivative financial liabilities
070	of which: Trading financial liabilities	Accounting Directive art 8(1)(a),(3),(6)
080	of which: Non-trading non-derivative financial liabilities measured at a cost-based method	Accounting Directive art 8(3)

F11.4 Hedged items in fair value hedges U.K.

		References National GAAP compatible IFRS	Micro-hedges	Micro-hedges - Net position hedge	Hedge adjustments on micro-hedges		Macro hedges
			Carrying amount	Assets or liabilities included in hedge of a net position (before netting)	Hedge adjustments included in the carrying amount of assets/liabilities	Remaining adjustments for discontinued micro hedges including hedges of net positions	Hedged items in portfolio hedge of interest rate risk
			IFRS 7.24B(a), Annex V.Part 2.146, 147	IFRS 9.6.6.1; IFRS 9.6.6.6; Annex V.Part 2.147, 151	IFRS 7.24B(a)(ii); Annex V.Part 2.148, 149	IFRS 7.24B(a)(v); Annex V.Part 2.148, 150	IFRS 9.6.1.3; IFRS 9.6.6.1; Annex V.Part 2.152
			010	020	030	040	050
	ASSETS
010	Financial assets measured at fair value through other comprehensive income	IFRS 9.4.1.2A; IFRS 7.8(h); Annex V. Part 2.146, 151
020	Interest rate	Annex V.Part 2.129(a)
030	Equity	Annex V.Part 2.129(b)
040	Foreign exchange and gold	Annex V.Part 2.129(c)
050	Credit	Annex V.Part 2.129(d)
060	Commodity	Annex V.Part 2.129(e)
070	Other	Annex V.Part 2.129(f)
080	Financial assets measured at amortised cost	IFRS 9.4.1.2A; IFRS 7.8(f); Annex V. Part 2.146, 151
090	Interest rate	Annex V.Part 2.129(a)
100	Equity	Annex V.Part 2.129(b)
110	Foreign exchange and gold	Annex V.Part 2.129(c)
120	Credit	Annex V.Part 2.129(d)
130	Commodity	Annex V.Part 2.129(e)
140	Other	Annex V.Part 2.129(f)
	LIABILITIES
150	Financial liabilities measured at amortised costs	IFRS 9.4.2.1; IFRS 7.8(g); Annex V. Part 2.146, 151
160	Interest rate	Annex V.Part 2.129(a)
170	Equity	Annex V.Part 2.129(b)
180	Foreign exchange and gold	Annex V.Part 2.129(c)
190	Credit	Annex V.Part 2.129(d)
200	Commodity	Annex V.Part 2.129(e)
210	Other	Annex V.Part 2.129(f)

12. Movements in allowances and provisions for credit losses U.K.

12.0 Movements in allowances for credit losses and impairment of equity instruments under national GAAP U.K.

		References National GAAP based on BAD CRR article 442(i); Annex V.Part 2.153	Opening balance	Increases due to amounts set aside for estimated loan losses during the period	Decreases due to amounts reversed for estimated loan losses during the period	Decrease in allowance account due to write-offs	Transfers between allowances	Other adjustments	Closing balance	Recoveries recorded directly to the statement of profit or loss	Value adjustments recorded directly to the statement of profit or loss	Amounts written-off directly to the statement of profit or loss
				Annex V.Part 2.154	Annex V.Part 2.154			Annex V.Part 2.155			Annex V.Part 2.78
			010	020	030	040	050	060	070	080	090	100
010	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
330	Specific allowances for credit risk	CRR art 428 (g)(ii)
340	Debt securities	Annex V.Part 1.31, 44(b)
350	Central banks	Annex V.Part 1.42(a)
360	General governments	Annex V.Part 1.42(b)
370	Credit institutions	Annex V.Part 1.42(c)
380	Other financial corporations	Annex V.Part 1.42(d)
390	Non-financial corporations	Annex V.Part 1.42(e)
400	Loans and advances	Annex V.Part 1.32, 44(a)
410	Central banks	Annex V.Part 1.42(a)
420	General governments	Annex V.Part 1.42(b)
430	Credit institutions	Annex V.Part 1.42(c)
440	Other financial corporations	Annex V.Part 1.42(d)
450	Non-financial corporations	Annex V.Part 1.42(e)
460	Households	Annex V.Part 1.42(f)
470	General alowances for credit risk	CRR art 4(95)
480	Debt securities	Annex V.Part 1.31
490	Loans and advances	Annex V.Part 1.32
500	General allowance for banking risks	BAD art 37.2; CRR art 4(95)
510	Debt securities	Annex V.Part 1.31
520	Loans and advances	Annex V.Part 1.32
530	Total

12.1 Movements in allowances and provisions for credit losses U.K.

		References National GAAP compatible IFRS	Opening balance	Increases due to origination and acquisition	Decreases due to derecognition	Changes due to change in credit risk (net)	Changes due to modifications without derecognition (net)	Changes due to update in the institution's methodology for estimation (net)	Decrease in allowance account due to write-offs	Other adjustments	Closing balance	Recoveries of previously written-off amounts recorded directly to the statement of profit or loss	Amounts written-off directly to the statement of profit or loss
				IFRS 7.35I; Annex V.Part 2.159, 164(b)	IFRS 7.35I; Annex V.Part 2.160, 164(b)	IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.161-162	IFRS 7.35I; IFRS 7.35J; IFRS 9.5.5.12, B5.5.25, B5.5.27; Annex V.Part 2.164(c)	IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.163	IFRS 7.35I; IFRS 9.5.4.4;IFRS 7.35L; Annex V.Part 2.72, 74, 164(a), 165	IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.166			IFRS 9.5.4.4; Annex V.Part 2.165
			010	020	030	040	050	070	080	090	100	110	120
010	Allowances for financial assets without increase in credit risk since initial recognition (Stage 1)	IFRS 9.5.5.5
020	Debt securities	Annex V.Part 1.31, 44(b)
030	Central banks	Annex V.Part 1.42(a)
040	General governments	Annex V.Part 1.42(b)
050	Credit institutions	Annex V.Part 1.42(c)
060	Other financial corporations	Annex V.Part 1.42(d)
070	Non-financial corporations	Annex V.Part 1.42(e)
080	Loans and advances	Annex V.Part 1.32, 44(a)
090	Central banks	Annex V.Part 1.42(a)
100	General governments	Annex V.Part 1.42(b)
110	Credit institutions	Annex V.Part 1.42(c)
120	Other financial corporations	Annex V.Part 1.42(d)
130	Non-financial corporations	Annex V.Part 1.42(e)
140	Households	Annex V.Part 1.42(f)
160	of which: collectively measured allowances	IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158
170	of which: individually measured allowances	IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158
180	Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)	IFRS 9.5.5.3
190	Debt securities	Annex V.Part 1.31, 44(b)
200	Central banks	Annex V.Part 1.42(a)
210	General governments	Annex V.Part 1.42(b)
220	Credit institutions	Annex V.Part 1.42(c)
230	Other financial corporations	Annex V.Part 1.42(d)
240	Non-financial corporations	Annex V.Part 1.42(e)
250	Loans and advances	Annex V.Part 1.32, 44(a)
260	Central banks	Annex V.Part 1.42(a)
270	General governments	Annex V.Part 1.42(b)
280	Credit institutions	Annex V.Part 1.42(c)
290	Other financial corporations	Annex V.Part 1.42(d)
300	Non-financial corporations	Annex V.Part 1.42(e)
310	Households	Annex V.Part 1.42(f)
330	of which: collectively measured allowances	IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158
340	of which: individually measured allowances	IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158
350	of which: non-performing	Annex V.Part 2.213-232
360	Allowances for credit-impaired debt instruments (Stage 3)	IFRS 9.5.5.1, 9. Appendix A
370	Debt securities	Annex V.Part 1.31, 44(b)
380	Central banks	Annex V.Part 1.42(a)
390	General governments	Annex V.Part 1.42(b)
400	Credit institutions	Annex V.Part 1.42(c)
410	Other financial corporations	Annex V.Part 1.42(d)
420	Non-financial corporations	Annex V.Part 1.42(e)
430	Loans and advances	Annex V.Part 1.32, 44(a)
440	Central banks	Annex V.Part 1.42(a)
450	General governments	Annex V.Part 1.42(b)
460	Credit institutions	Annex V.Part 1.42(c)
470	Other financial corporations	Annex V.Part 1.42(d)
480	Non-financial corporations	Annex V.Part 1.42(e)
490	Households	Annex V.Part 1.42(f)
500	of which: collectively measured allowances	IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158
510	of which: individually measured allowances	IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158
520	Total allowance for debt instruments	IFRS 7.B8E
530	Commitments and financial guarantees given (Stage 1)	IFRS 9.2.1|(g); 2.3(c); 5.5, B2.5; Annex V.Part 2.157
540	Commitments and financial guarantees given (Stage 2)	IFRS 9.2.1|(g); 2.3(c); 5.5.3, B2.5; Annex V.Part 2.157
550	of which: non-performing	Annex V.Part 2.117
560	Commitments and financial guarantees given (Stage 3)	IFRS 9.2.1|(g); 2.3(c); 5.5.1, B2.5; Annex V.Part 2.157
570	Total provisions on commitments and financial guarantees given	IFRS 7.B8E; Annex V.Part 2.157

12.2 Transfers between impairment stages (gross basis presentation) U.K.

		References National GAAP compatible IFRS	Gross carrying amount / nominal amount Annex V.Part 1.34, Part 2.118, 167, 170
			Transfers between Stage 1 and Stage 2		Transfers between Stage 2 and Stage 3		Transfers between Stage 1 and Stage 3
			To Stage 2 from Stage 1	To Stage 1 from Stage 2	To Stage 3 from Stage 2	To Stage 2 from Stage 3	To Stage 3 from Stage 1	To Stage 1 from Stage 3
			Annex V.Part 2.168-169
			010	020	030	040	050	060
010	Debt securities	Annex V.Part 1.31, 44(b)
020	Central banks	Annex V.Part 1.42(a)
030	General governments	Annex V.Part 1.42(b)
040	Credit institutions	Annex V.Part 1.42(c)
050	Other financial corporations	Annex V.Part 1.42(d)
060	Non-financial corporations	Annex V.Part 1.42(e)
070	Loans and advances	Annex V.Part 1.32, 44(a)
080	Central banks	Annex V.Part 1.42(a)
090	General governments	Annex V.Part 1.42(b)
100	Credit institutions	Annex V.Part 1.42(c)
110	Other financial corporations	Annex V.Part 1.42(d)
120	Non-financial corporations	Annex V.Part 1.42(e)
130	Households	Annex V.Part 1.42(f)
140	Total debt instruments
150	Commitments and financial guarantees given	IFRS 9.2.1|(g); 2.3(c); 5.5.1, 5.5.3, 5.5.5

13. Collateral and guarantees received U.K.

13.1 Breakdown of collateral and guarantees by loans and advances other than held for trading U.K.

Guarantees and collateral				Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174
		References National GAAP based on BAD	References National GAAP compatible IFRS	Loans collateralized by immovable property		Other collateralized loans		Financial guarantees received
				Residential	Commercial	Cash [Debt instruments issued]	Rest
			IFRS 7.36(b)	Annex V.Part 2.173(a)	Annex V.Part 2.173(a)	Annex V.Part 2.173(b)	Annex V.Part 2.173(b)	Annex V.Part 2.173(c)
				010	020	030	040	050
010	Loans and advances	Annex V.Part 1.32, 44(a)	Annex V.Part 1.32, 44(a)
020	of which: Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
030	of which: Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
040	of which: Households	Annex V.Part 1.42(f)	Annex V.Part 1.42(f)
050	of which: lending for house purchase	Annex V.Part 2.88(b)	Annex V.Part 2.88(b)

13.2 Collateral obtained by taking possession during the period [held at the reporting date] U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Carrying amount
				Annex V.Part 2.175
				010
010	Non-current assets held-for-sale		IFRS 7.38(a)
020	Property, plant and equipment		IFRS 7.38(a)
030	Investment property		IFRS 7.38(a)
040	Equity and debt instruments		IFRS 7.38(a)
050	Other		IFRS 7.38(a)
060	Total

13.3 Collateral obtained by taking possession [tangible assets] accumulated U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Carrying amount
				010
010	Foreclosure [tangible assets]	Annex V.Part 2.176	IFRS 7.38(a); Annex V.Part 2.176

14. Fair value hierachy: financial instruments at fair value U.K.

				Fair value hierarchy IFRS 13.93 (b)			Change in fair value for the period Annex V.Part 2.178		Accumulated change in fair value before taxes Annex V.Part 2.179
		References National GAAP based on BAD	References National GAAP compatible IFRS	Level 1	Level 2	Level 3	Level 2	Level 3	Level 1	Level 2	Level 3
				IFRS 13.76	IFRS 13.81	IFRS 13.86	IFRS 13.81	IFRS 13.86, 93(f)	IFRS 13.76	IFRS 13.81	IFRS 13.86
				010	020	030	040	050	060	070	080
ASSETS
010	Financial assets held for trading		IFRS 7.8(a)(ii);IFRS 9.Appendix A
020	Derivatives		IFRS 9.Appendix A
030	Equity instruments		IAS 32.11,
040	Debt securities		Annex V.Part 1.31
050	Loans and advances		Annex V.Part 1.32
051	Trading financial assets	BAD Article 32-33; Annex V.Part 1.17
052	Derivatives	CRR Annex II; Annex V.Part 1.17
053	Equity instruments	ECB/2013/33; Annex 2.Part 2.4-5
054	Debt securities	Annex V.Part 1.31
055	Loans and advances	Annex V.Part 1.32
056	Non-trading financial assets mandatorily at fair value through profit or loss		IFRS 9.4.1.4; IFRS 7.8(a)(ii)
057	Equity instruments		IAS 32.11
058	Debt securities		Annex V.Part 1.31
059	Loans and advances		Annex V.Part 1.32
060	Financial assets designated at fair value through profit or loss	Accounting Directive art 8(1)(a), (6); IAS 39.9	IFRS 7.8(a)(i); IFRS 9.4.1.5
070	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5	IAS 32.11
080	Debt securities	Annex V.Part 1.31	Annex V.Part 1.31
090	Loans and advances	Annex V.Part 1.32	Annex V.Part 1.32
101	Financial assets at fair value through other comprehensive income		IFRS 7.8 (h); IFRS 9.4.1.2A
102	Equity instruments		IAS 32.11
103	Debt securities		Annex V.Part 1.31
104	Loans and advances		Annex V.Part 1.32
121	Non-trading non-derivative financial assets measured at fair value through profit or loss	Accounting Directive art 8(1)(a), (4)
122	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
123	Debt securities	Annex V.Part 1.31
124	Loans and advances	Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32
125	Non-trading non-derivative financial assets measured at fair value to equity	Accounting Directive art 8(1)(a), (6),(8)
126	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
127	Debt securities	Annex V.Part 1.31
128	Loans and advances	Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32
140	Derivatives – Hedge accounting	Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22	IFRS 9.6.2.1; Annex V.Part 1.22
LIABILITIES
150	Financial liabilities held for trading	Accounting Directive art 4art 8(1)(a), (6); IAS 39.9, AG 14-15	IFRS 7.8 (e) (ii); IFRS 9.BA.6
160	Derivatives	CRR Annex II	IFRS 9.BA.7(a)
170	Short positions		IFRS 9.BA.7(b)
180	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
190	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.37
200	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.38-41
201	Trading financial liabilities	Accounting Directive art 8(1)(a),(3),(6)
202	Derivatives	CRR Annex II; Annex V.Part 1.25, 27
203	Short positions
204	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
205	Debt securities issued	Annex V.Part 1.37
206	Other financial liabilities	Annex V.Part 1.38-41
210	Financial liabilities designated at fair value through profit or loss	Accounting Directive art 8(1)(a), (6); IAS 39.9	IFRS 7.8 (e) (i); IFRS 9.4.1.5
220	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
230	Debt securities issued	Annex V.Part 1.37	Annex V.Part 1.37
240	Other financial liabilities	Annex V.Part 1.38-41	Annex V.Part 1.38-41
250	Derivatives – Hedge accounting	Accounting Directive art art 8(1)(a), (6), (8)(1)(a); IAS 39.9; Annex V.Part 1.26	IFRS 9.6.2.1; Annex V.Part 1.26

15. Derecognition and financial liabilities associated with transferred financial assets U.K.

				Transferred financial assets entirely recognized						Transferred financial assets recognized to the extent of the instution's continuing involvement			Principal amount outstanting of transferred financial assets entirely derecognised for which the intitution retains servicing rights	Amounts derecognised for capital purposes
				Transferred assets			Associated liabilities ITS V.Part 2.181			Principal amount outstanding of the original assets	Carrying amount of assets still recognised [continuing involvement]	Carrying amount of associated liabilites
				Carrying amount	Of which: securitizations	Of which: repurchase agreements	Carrying amount	Of which: securitizations	Of which: repurchase agreements
			References National GAAP compatible IFRS	IFRS 7.42D.(e), Annex V.Part 1.27	IFRS 7.42D(e); CRR art 4(1)(61)	IFRS 7.42D(e); Annex V.Part 2.183-184	IFRS 7.42D(e)	IFRS 7.42D.(e)	IFRS 7.42D(e); Annex V.Part 2.183-184		IFRS 7.42D(f)	IFRS 7.42D(f); Annex V.Part 1.27, Part 2.181		CRR art 109; Annex V.Part 2.182
		References National GAAP based on BAD		Annex V.Part 1.27-28	CRR art 4(61)	Annex V.Part 2.183-184		CRR art 4(61)	Annex V.Part 2.183-184					CRR art 109; Annex V.Part 2.182
				010	020	030	040	050	060	070	080	090	100	110
010	Financial assets held for trading		IFRS 7.8(a)(ii);IFRS 9.Appendix A
020	Equity instruments		IAS 32.11
030	Debt securities		Annex V.Part 1.31
040	Loans and advances		Annex V.Part 1.32
041	Trading financial assets	Accounting Directive art 8(1)(a), (6); Annex V.Part 1.15
042	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
043	Debt securities	Annex V.Part 1.31
044	Loans and advances	Annex V.Part 1.32
045	Non-trading financial assets mandatorily at fair value through profit or loss		IFRS 9.4.1.4
046	Equity instruments		IAS 32.11
047	Debt securities		Annex V.Part 1.31
048	Loans and advances		Annex V.Part 1.32
050	Financial assets designated at fair value through profit or loss	Accounting Directive art 8(1)(a), (6); IAS 39.9	IFRS 7.8(a)(i); IFRS 9.4.1.5
060	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5	IAS 32.11
070	Debt securities	Annex V.Part 1.31	Annex V.Part 1.31
080	Loans and advances	Annex V.Part 1.32	Annex V.Part 1.32
091	Financial assets at fair value through other comprehensive income		IFRS 7.8(h); IFRS 9.4.1.2A
092	Equity instruments		IAS 32.11
093	Debt securities		Annex V.Part 1.31
094	Loans and advances		Annex V.Part 1.32
121	Non-trading non-derivative financial assets measured at fair value through profit or loss	Accounting Directive art 8(1)(a), (4)
122	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
123	Debt securities	Annex V.Part 1.31
124	Loans and advances	Accounting Directive art 8(1)(a), (4)(b); part 1.14, part 3.35
125	Non-trading non-derivative financial assets measured at fair value to equity	Accounting Directive art 8(1)(a), (8)(2)
126	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
127	Debt securities	Annex V.Part 1.31
128	Loans and advances	Accounting Directive art 8(1)(a), (4)(b);part 1.14, part 3.35
131	Financial assets at amortised cost	Accounting Directive art 42a(4)(b),(5a); IAS 39.9	IFRS 7.8 (f); IFRS 9.4.1.2
132	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.31
133	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.32
181	Non-trading non-derivative financial assets measured at a cost-based method	BAD art 37.1; art 42a(4)(b); Annex V.Part 1.16
200	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
182	Debt securities	Annex V.Part 1.31
183	Loans and advances	Annex V.Part 1.32
184	Other non-trading non-derivative financial assets	BAD art 35-37
185	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
186	Debt securities	Annex V.Part 1.31
187	Loans and advances	Annex V.Part 1.32
190	Total

16. Breakdown of selected statement of profit or loss items U.K.

16.1 Interest income and expenses by instrument and counterparty sector U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Current period
				Income	Expenses
				Annex V.Part 2.187, 189	Annex V.Part 2.188, 190
				010	020
010	Derivatives -Trading	CRR Annex II; Annex V.Part 2.193	IFRS 9.Appendix A, .BA.1, .BA.6; Annex V.Part 2.193
015	of which: interest income from derivatives in economic hedges	Annex V.Part 2.193	Annex V.Part 2.193
020	Debt securities	Annex V.Part 1.31, 44(b)	Annex V.Part 1.31, 44(b)
030	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
040	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
050	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
060	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
070	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
080	Loans and advances	Annex V.Part 1.32, 44(a)	Annex V.Part 1.32, 44(a)
090	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
100	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
110	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
120	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
130	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
140	Households	Annex V.Part 1.42(f)	Annex V.Part 1.42(f)
150	Other assets	Annex V.Part 1.51	Annex V.Part 2.5
160	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
170	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
180	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
190	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
200	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
210	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
220	Households	Annex V.Part 1.42(f)	Annex V.Part 1.42(f)
230	Debt securities issued	Annex V.1.37	Annex V.Part 1.37
240	Other financial liabilities	Annex V.Part 1.32-34, Part 2.191	Annex V.Part 1.32-34, Part 2.191
250	Derivatives - Hedge accounting, interest rate risk	Annex V.Part 2.192	Annex V.Part 2.192
260	Other Liabilities	Annex V.Part 1.38-41	Annex V.Part 1.38-41
270	INTEREST	BAD art 27.Vertical layout(1), (2)	IAS 1.97
280	of which: interest-income on credit impaired financial assets		IFRS 9.5.4.1; .B5.4.7; Annex V.Part 2.194

16.2 Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Current period
				Annex V. Part 2.195-196
				010
010	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5	Annex V.Part 1.28
020	Debt securities	Annex V.Part 1.31	Annex V.Part 1.31
030	Loans and advances	Annex V.Part 1.32	Annex V.Part 1.32
040	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
050	Debt securities issued	Annex V.Part 1.37	Annex V.Part 1.37
060	Other financial liabilities	Annex V.Part 1.38-41	Annex V.Part 1.38-41
070	GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET	BAD art 27.Vertical layout(6); Annex V.Part 2.45	Annex V.Part 2.45

16.3 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Current period
				Annex V. Part 2.197-198
				010
010	Derivatives		IFRS 9.Appendix A, .BA.1, .BA.7(a)
015	of which: Economic hedges with use of the fair value option		IFRS 9.6.7.1; IFRS 7.9(d); Annex V.Part 2.199
020	Equity instruments		IAS 32.11
030	Debt securities		Annex V.Part 1.31
040	Loans and advances		Annex V.Part 1.32
050	Short positions		IFRS 9.BA.7(b)
060	Deposits		ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
070	Debt securities issued		Annex V.Part 1.37
080	Other financial liabilities		Annex V.Part 1.38-41
090	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET		IFRS 9.Appendix A, .BA.6;IFRS 7.20(a)(i)
095	of which: gains and losses due to the reclassification of assets at amortised cost		IFRS 9.5.6.2; annex V.Part 2.199
100	Derivatives	CRR Annex II
110	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
120	Debt securities	Annex V.Part 1.31
130	Loans and advances	Annex V.Part 1.32
140	Short positions
150	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
160	Debt securities issued	Annex V.Part 1.37
170	Other financial liabilities	Annex V.Part 1.38-41
180	GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET	BAD art 27.Vertical layout(6); Annex V.Part 1.17

16.4 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Current period
				010
010	Interest rate instruments and related derivatives		Annex V.Part 2.200(a)
020	Equity instruments and related derivatives		Annex V.Part 2.200(b)
030	Foreign exchange trading and derivatives related with foreign exchange and gold		Annex V.Part 2.200(c)
040	Credit risk instruments and related derivatives		Annex V.Part 2.200(d)
050	Derivatives related with commodities		Annex V.Part 2.200(e)
060	Other		Annex V.Part 2.200(f)
070	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET	BAD art 27.Vertical layout(6)	IFRS 7.20(a)(i)
080	Interest rate instruments and related derivatives	Annex V.Part 2.200(a)
090	Equity instruments and related derivatives	Annex V.Part 2.200(b)
100	Foreign exchange trading and derivatives related with foreign exchange and gold	Annex V.Part 2.200(c)
110	Credit risk instruments and related derivatives	Annex V.Part 2.200(d)
120	Derivatives related with commodities	Annex V.Part 2.200(e)
130	Other	Annex V.Part 2.200(f)
140	GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET	BAD art 27.Vertical layout(6)

16.4.1 Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Current period
				Annex V.Part 2.201
				010
020	Equity instruments		IAS 32.11
030	Debt securities		Annex V.Part 1.31
040	Loans and advances		Annex V.Part 1.32
090	GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET		IFRS 7.20(a)(i)
100	of which: gains and losses due to the reclassification of assets at amortised cost		IFRS 9.6.5.2; Annex V.Part 2.202

16.5 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Current period	Changes in fair value due to credit risk
				Annex V.Part 2.203	Annex V.Part 2.203
				010	020
010	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5	IAS 32.11
020	Debt securities	Annex V.Part 1.31	Annex V.Part 1.31
030	Loans and advances	Annex V.Part 1.32	Annex V.Part 1.32
040	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
050	Debt securities issued	Annex V.Part 1.37	Annex V.Part 1.37
060	Other financial liabilities	Annex V.Part 1.38-41	Annex V.Part 1.38-41
070	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET	BAD art 27.Vertical layout(6)	IFRS 7.20(a)(i)
071	of which: gains or (-) losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net		IFRS 9.6.7;IFRS 7.24G(b); Annex V.Part 2.204
072	of which: gains or (-) losses after designation on financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net		IFRS 9.6.7; IFRS 7.20(a)(i); Annex V.Part 2.204
080	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
090	Debt securities	Annex V.Part 1.31
100	Loans and advances	Annex V.Part 1.32
110	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
120	Debt securities issued	Annex V.Part 1.37
130	Other financial liabilities	Annex V.Part 1.38-41
140	GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS AND LIABILITIES, NET	BAD art 27.Vertical layout(6)

16.6 Gains or losses from hedge accounting U.K.

		References National GAAP based on BAD Annex V.Part 2.207	References National GAAP compatible IFRS	Current period
				Annex V.Part 2.205
				010
010	Fair value changes of the hedging instrument [including discontinuation]	Accounting Directive art 8(1)(a), (6), (8)(a)	IFRS 7.24A(c);IFRS 7.24C(b)(vi)
020	Fair value changes of the hedged item attributable to the hedged risk	Accounting Directive art 8(1)(a), (6), (8)(a)	IFRS 9.6.3.7; .6.5.8; .B6.4.1; IFRS 7.24B(a)(iv); IFRS 7.24C(b)(vi); Annex V.Part 2.206
030	Ineffectiveness in profit or loss from cash flow hedges	Accounting Directive art 8(1)(a), (6), (8)(a)	IFRS 7.24C(b)ii; IFRS 7.24C(b)(vi)
040	Ineffectiveness in profit or loss from hedges of net investments in foreign operations	Accounting Directive art 8(1)(a)	IFRS 7.24C(b)(ii); IFRS 7.24C(b)(vi)
050	GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET	Accounting Directive art 8(1)(a), (6), (8)(a)

16.7 Impairment on non-financial assets U.K.

				Current period
		References National GAAP based on BAD	References National GAAP compatible IFRS	Additions	Reversals	Accumulated impairment
				Annex V.Part 2.208	Annex V.Part 2.208
				010	020	040
060	Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates	BAD art 27.Vertical layout(13)-(14)	IAS 28.40-43
070	Subsidiaries		IFRS 10 Appendix A
080	Joint ventures		IAS 28.3
090	Associates		IAS 28.3
100	Impairment or (-) reversal of impairment on non-financial assets		IAS 36.126(a),(b)
110	Property, plant and equipment	BAD art 27.Vertical layout(9)	IAS 16.73(e)(v-vi)
120	Investment properties	BAD art 27.Vertical layout(9)	IAS 40.79(d)(v)
130	Goodwill	BAD art 27.Vertical layout(9)	IAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v)
140	Other intangible assets	BAD art 27.Vertical layout(9)	IAS 38.118(e)(iv)(v)
145	Other		IAS 36.126(a),(b)
150	TOTAL

17. Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet U.K.

17.1 Assets U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Accounting scope of consolidation [Carrying amount]
				Annex V.Part 1.27-28, Part 2.209
				010
010	Cash, cash balances at central banks and other demand deposits	BAD art 4.Assets(1)	IAS 1.54 (i)
020	Cash on hand	Annex V.Part 2.1	Annex V.Part 2.1
030	Cash balances at central banks	BAD art 13(2); Annex V.Part 2.2	Annex V.Part 2.2
040	Other demand deposits	Annex V.Part 2.3	Annex V.Part 2.3
050	Financial assets held for trading	Accounting Directive art 8(1)(a), (5); IAS 39.9	IFRS 7.8(a)(ii);IFRS 9.Appendix A
060	Derivatives	CRR Annex II	IFRS 9.Appendix A
070	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5	IAS 32.11
080	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.31
090	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.32
091	Trading financial assets	BAD Article 32-33; Annex V.Part 1.17
092	Derivatives	CRR Annex II; Annex V.Part 1.17
093	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
094	Debt securities	Annex V.Part 1.31
095	Loans and advances	Annex V.Part 1.32
096	Non-trading financial assets mandatorily at fair value through profit or loss		IFRS 9.4.1.4
097	Equity instruments		IAS 32.11
098	Debt securities		Annex V.Part 1.31
099	Loans and advances		Annex V.Part 1.32
100	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
110	Equity instruments		IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5
120	Debt securities	Annex V.Part 1.31	Annex V.Part 1.31
130	Loans and advances	Annex V.Part 1.32	Annex V.Part 1.32
141	Financial assets at fair value through other comprehensive income		IFRS 7.8(h); IFRS 9.4.1.2A
142	Equity instruments		IAS 32.11
143	Debt securities		Annex V.Part 1.31
144	Loans and advances		Annex V.Part 1.32
171	Non-trading non-derivative financial assets measured at fair value through profit or loss	BAD art 36(2)
172	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
173	Debt securities	Annex V.Part 1.31
174	Loans and advances	Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32
175	Non-trading non-derivative financial assets measured at fair value to equity	Accounting Directive art 8(1)(a), (8)
176	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
177	Debt securities	Annex V.Part 1.31
178	Loans and advances	Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32
181	Financial assets at amortised cost		IFRS 7.8(f); IFRS 9.4.1.2
182	Debt securities		Annex V.Part 1.31
183	Loans and advances		Annex V.Part 1.32
231	Non-trading non-derivative financial assets measured at a cost-based method	BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19
380	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
232	Debt securities	Annex V.Part 1.31
233	Loans and advances	Annex V.Part 1.32
234	Other non-trading non-derivative financial assets	BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20
235	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
236	Debt securities	Annex V.Part 1.31
237	Loans and advances	Annex V.Part 1.32
240	Derivatives – Hedge accounting	Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22	IFRS 9.6.2.1; Annex V.Part 1.22
250	Fair value changes of the hedged items in portfolio hedge of interest rate risk	Accounting Directive art 8(5), (6); IAS 39.89A (a)	IAS 39.89A(a); IFRS 9.6.5.8
260	Investments in subsidaries, joint ventures and associates	BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4, 210	IAS 1.54(e); Annex V.Part 1.21, Part 2.4, 210
270	Assets under reinsurance and insurance contracts	Annex V.Part 2.211	IFRS 4.IG20.(b)-(c); Annex V.Part 2.211
280	Tangible assets	BAD art 4.Assets(10)
290	Intangible assets	BAD art 4.Assets(9); CRR art 4(1)(115)	IAS 1.54(c); CRR art 4(1)(115)
300	Goodwill	BAD art 4.Assets(9); CRR art 4(1)(113)	IFRS 3.B67(d); CRR art 4(1)(113)
310	Other intangible assets	BAD art 4.Assets(9)	IAS 38.8,118
320	Tax assets		IAS 1.54(n-o)
330	Current tax assets		IAS 1.54(n); IAS 12.5
340	Deferred tax assets	Accounting Directive art 17(1)(f); CRR art 4(1)(106)	IAS 1.54(o); IAS 12.5; CRR art 4(1)(106)
350	Other assets	Annex V.Part 2.5, 6	Annex V.Part 2.5
360	Non-current assets and disposal groups classified as held for sale		IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6
365	(-) Haircuts for trading assets valued at fair value	Annex V Part 1.29
370	TOTAL ASSETS	BAD art 4 Assets	IAS 1.9(a), IG 6

17.2 Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Accounting scope of consolidation [Nominal amount]
				Annex V.Part 2.118, 209
				010
010	Loan commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
020	Financial guarantees given	CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114	IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116
030	Other Commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116
040	OFF-BALANCE SHEET EXPOSURES

17.3 Liabilities and equity U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Accounting scope of consolidation [Carrying amount]
				Annex V.Part 1.27-28, Part 2.209
				010
010	Financial liabilities held for trading		IFRS 7.8 (e) (ii); IFRS 9.BA.6
020	Derivatives		IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a)
030	Short positions		IFRS 9.BA7(b)
040	Deposits		ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
050	Debt securities issued		Annex V.Part 1.37
060	Other financial liabilities		Annex V.Part 1.38-41
061	Trading financial liabilities	Accounting Directive art 8(1)(a),(3),(6)
062	Derivatives	CRR Annex II; Annex V.Part 1.25, 27
063	Short positions
064	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
065	Debt securities issued	Annex V.Part 1.37
066	Other financial liabilities	Annex V.Part 1.38-41
070	Financial liabilities designated at fair value through profit or loss	Accounting Directive art 8(1)(a), (6); IAS 39.9	IFRS 7.8 (e)(i); IFRS 9.4.2.2
080	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
090	Debt securities issued	Annex V.Part 1.37	Annex V.Part 1.37
100	Other financial liabilities	Annex V.Part 1.38-41	Annex V.Part 1.38-41
110	Financial liabilities measured at amortised cost	Accounting Directive art 8(3), (6); IAS 39.47	IFRS 7.8(g); IFRS 9.4.2.1
120	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
130	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.37
140	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.38-41
141	Non-trading non-derivative financial liabilities measured at a cost-based method	Accounting Directive art 8(3)
142	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
143	Debt securities issued	Annex V.Part 1.37
144	Other financial liabilities	Annex V.Part 1.38-41
150	Derivatives – Hedge accounting	Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.26	IFRS 9.6.2.1; Annex V.Part 1.26
160	Fair value changes of the hedged items in portfolio hedge of interest rate risk	Accounting Directive art 8(5), (6); Annex V.Part 2.8; IAS 39.89A(b)	IAS 39.89A(b), IFRS 9.6.5.8
170	Liabilities under insurance and reinsurance contracts	Annex V.Part 2.212	IFRS 4.IG20(a); Annex V.Part 2.212
180	Provisions	BAD art 4.Liabilities(6)	IAS 37.10; IAS 1.54(l)
190	Tax liabilities		IAS 1.54(n-o)
200	Current tax liabilities		IAS 1.54(n); IAS 12.5
210	Deferred tax liabilities	Accounting Directive art 17(1)(f); CRR art 4(1)(108)	IAS 1.54(o); IAS 12.5; CRR art 4(1)(108)
220	Share capital repayable on demand		IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12
230	Other liabilities	Annex V.Part 2.13	Annex V.Part 2.13
240	Liabilities included in disposal groups classified as held for sale		IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14
245	Haircuts for trading liabilities valued at fair value	Annex V Part 1.29
250	LIABILITIES		IAS 1.9(b);IG 6
260	Capital	BAD art 4.Liabilities(9), BAD art 22	IAS 1.54(r), BAD art 22
270	Share premium	BAD art 4.Liabilities(10); CRR art 4(124)	IAS 1.78(e); CRR art 4(1)(124)
280	Equity instruments issued other than capital	Annex V.Part 2.18-19	Annex V.Part 2.18-19
290	Other equity	Annex V.Part 2.20	IFRS 2.10; Annex V.Part 2.20
300	Accumulated other comprehensive income	CRR art 4(1)(100)	CRR art 4(1)(100)
310	Retained earnings	CRR art 4(1)(123)	CRR art 4(1)(123)
320	Revaluation reserves	BAD art 4.Liabilities(12)	IFRS 1.33, D5-D8
325	Fair value reserves	Accounting Directive art 8(1)(a)
330	Other reserves	BAD art 4.Liabilities (11)-(13)	IAS 1.54; IAS 1.78 (e)
335	First consolidation differences	Accounting Directive art 24(3)(c)
340	(-) Treasury shares	Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.20	IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.28
350	Profit or loss attributable to owners of the parent	BAD art 4.Liabilities(14)	IFRS 10.B94
360	(-) Interim dividends	CRR Article 26 (2)	IAS 32.35
370	Minority interests [Non-controlling interests]	Accounting Directive art 24(4)	IAS 1.54(q); IFRS 10.22, .B94
380	TOTAL EQUITY		IAS 1.9(c), IG 6
390	TOTAL EQUITY AND TOTAL LIABILITIES	BAD art 4.Liabilities	IAS 1.IG6

18. Information on performing and non-performing exposures U.K.

				Gross carrying amount / Nominal amount												Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions								Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119
					Performing			Non-performing									Performing exposures - Accumulated impairment and provisions	Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions						Collateral received and financial guarantees received
						Not past due or Past due <= 30 days	Past due > 30 days <= 90 days		Unlikely to pay that are not past-due or past-due < = 90 days	Past due > 90 days <= 180 days	Past due > 180 days <= 1 year	Past due > 1 year <= 5 years	Past due > 5 years	Of which: defaulted	Of which: impaired				Unlikely to pay that are not past-due or past-due < = 90 days	Past due > 90 days <= 180 days	Past due > 180 days <= 1 year	Past due > 1 year < = 5 year	Past due > 5 years	Collateral received on non-performing exposues	Financial guarantees received on non-performing exposures
				010	020	030	055	060	070	080	090	100	105	110	120	130	140	150	160	170	180	190	195	200	210
			References National GAAP compatible IFRS	Annex V. Part 1.34, Part 2.118, 221	Annex V. Part 2. 213-216, 223-239	Annex V. Part 2. 222, 235	Annex V. Part 2. 222, 235	Annex V. Part 2. 213-216, 223-239	Annex V. Part 2. 222, 235-236	Annex V. Part 2. 222, 235-236	Annex V. Part 2. 222, 235-236	Annex V. Part 2. 222, 235-236	Annex V. Part 2. 222, 235-236	CRR art 178; Annex V.Part 2.238(b)	IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a)	Annex V. Part 2. 238	Annex V. Part 2. 238	Annex V. Part 2. 238	Annex V. Part 2. 236, 238	Annex V. Part 2. 236, 238	Annex V. Part 2. 236, 238	Annex V. Part 2. 236, 238	Annex V. Part 2. 236, 238	Annex V. Part 2. 239	Annex V. Part 2. 239
		References National GAAP based on BAD		Annex V. Part 1.34, Part 2.118, 221	Annex V. Part 2. 213-216, 223-239	Annex V. Part 2. 222, 235	Annex V. Part 2. 222, 235	Annex V. Part 2. 213-216, 223-239	Annex V. Part 2. 222, 235-236	Annex V. Part 2. 222, 235-236	Annex V. Part 2. 222, 235-236	Annex V. Part 2. 222, 235-236	Annex V. Part 2. 222, 235-236	CRR art 178; Annex V.Part 2.238(b)	CRR art 4(95); Annex V.Part 2.237(a)	Annex V. Part 2. 238	Annex V. Part 2. 238	Annex V. Part 2. 238	Annex V. Part 2. 236, 238	Annex V. Part 2. 236, 238	Annex V. Part 2. 236, 238	Annex V. Part 2. 236, 238	Annex V. Part 2. 236, 238	Annex V. Part 2. 239	Annex V. Part 2. 239
010	Debt securities	Annex V.Part 1.31, 44(b)	Annex V.Part 1.31, 44(b)
020	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
030	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
040	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
050	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
060	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
070	Loans and advances	Annex V.Part 1.32, 44(a)	Annex V.Part 1.32, 44(a)
080	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
090	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
100	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
110	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
120	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
130	Of which: Small and Medium-sized Enterprises	SME Art 1 2(a)	SME Art 1 2(a)
140	Of which: Loans collateralised by commercial immovable property	Annex V.Part 2.86(a), 87	Annex V.Part 2.86(a), 87
150	Households	Annex V.Part 1.42(f)	Annex V.Part 1.42(f)
160	Of which: Loans collateralised by residential immovable property	Annex V.Part 2.86(a), 87	Annex V.Part 2.86(a), 87
170	Of which: Credit for consumption	Annex V.Part 2.88(a)	Annex V.Part 2.88(a)
180	DEBT INSTRUMENTS AT COST OR AT AMORTISED COST	Annex V.Part 2.233(a)	Annex V.Part 2.233(a)
181	Debt securities	Annex V.Part 1.31, 44(b)	Annex V.Part 1.31, 44(b)
182	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
183	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
184	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
185	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
186	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
191	Loans and advances	Annex V.Part 1.32, 44(a)	Annex V.Part 1.32, 44(a)
192	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
193	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
194	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
195	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
196	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
197	Households	Annex V.Part 1.42(f)	Annex V.Part 1.42(f)
201	DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT	Annex V.Part 2.233(b)	Annex V.Part 2.233(b)
211	Debt securities	Annex V.Part 1.31, 44(b)	Annex V.Part 1.31, 44(b)
212	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
213	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
214	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
215	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
216	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
221	Loans and advances	Annex V.Part 1.32, 44(a)	Annex V.Part 1.32, 44(a)
222	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
223	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
224	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
225	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
226	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
227	Households	Annex V.Part 1.42(f)	Annex V.Part 1.42(f)
231	DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT	Annex V.Part 2.233(c), 234	Annex V.Part 2.233(c), 234
330	DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING	Annex V.Part 2.217	Annex V.Part 2.217
335	DEBT INSTRUMENTS HELD FOR SALE		Annex V.Part 2.220
340	Loan commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113, 224	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 224
350	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
360	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
370	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
380	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
390	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
400	Households	Annex V.Part 1.42(f)	Annex V.Part 1.42(f)
410	Financial guarantees given	CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114, 225	IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116, 225
420	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
430	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
440	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
450	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
460	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
470	Households	Annex V.Part 1.42(f)	Annex V.Part 1.42(f)
480	Other Commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115, 224	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116, 224
490	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
500	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
510	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
520	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
530	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
540	Households	Annex V.Part 1.42(f)	Annex V.Part 1.42(f)
550	OFF-BALANCE SHEET EXPOSURES	Annex V.Part 2.217	Annex V.Part 2.217

19. Information forborne exposures U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Gross carrying amount / nominal amount of exposures with forbearance measures											Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions					Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119
					Performing exposures with forbearance measures				Non-performing exposures with forbearance measures							Perfoming exposures with forbearance measures - Accumulated impairment and provisions	Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions			Collateral received and financial guarantees received
						Instruments with modifications in their terms and conditions	Refinancing	of which: Performing forborne exposures under probation reclassified from non-performing		Instruments with modifications in their terms and conditions	Refinancing	of which: Defaulted	of which: Impaired	of which: Forbearance of exposures non-performing prior to forbearance				Instruments with modifications in their terms and conditions	Refinancing	Collateral received on exposures with forbearance measures	Financial guarantees received on exposures with forbearance measures
				010	020	030	040	050	060	070	080	090	100	110	120	130	140	150	160	170	180
				Annex V. Part 1.34, Part 2. 118, 240-245, 251-258	Annex V. Part 2. 256, 259-262	Annex V. Part 2.241(a), 266	Annex V. Part 2. 241 (b), 265-266	Annex V. Part 2. 256(b), 261	Annex V. Part 2. 259-263	Annex V. Part 2.241(a), 266	Annex V. Part 2. 241 (b), 265-266	CRR art 178; Annex V. Part 2.264(b)	IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.264(a)	Annex V. Part 2. 231, 252(a), 263	Annex V. Part 2. 267	Annex V. Part 2. 207	Annex V. Part 2. 207	Annex V. Part 2. 241(a), 267	Annex V. Part 2. 241(b), 267	Annex V. Part 2. 268	Annex V. Part 2. 268
				Annex V. Part 1.34, Part 2. 118, 240-245, 251-255	Annex V. Part 2. 256, 259-262	Annex V. Part 2.241(a), 266	Annex V. Part 2. 241 (b), 265-266	Annex V. Part 2. 256(b), 261	Annex V. Part 2. 259-263	Annex V. Part 2.241(a), 266	Annex V. Part 2. 241 (b), 265-266	CRR art 178; Annex V. Part 2.264(b)	CRR art 4(95); Annex V.Part 2.264(a)	Annex V. Part 2. 231, 252(a), 263	Annex V. Part 2. 267	Annex V. Part 2. 207	Annex V. Part 2. 207	Annex V. Part 2. 241(a), 267	Annex V. Part 2. 241(b), 267	Annex V. Part 2. 268	Annex V. Part 2. 268
010	Debt securities	Annex V.Part 1.31, 44(b)	Annex V.Part 1.31, 44(b)
020	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
030	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
040	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
050	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
060	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
070	Loans and advances	Annex V.Part 1.32, 44(a)	Annex V.Part 1.32, 44(a)
080	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
090	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
100	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
110	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
120	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
130	Of which: Small and Medium-sized Enterprises	SME Art 1 2(a)	SME Art 1 2(a)
140	Of which: Loans collateralised by commercial immovable property	Annex V.Part 2.86(a), 87	Annex V.Part 2.86(a), 87
150	Households	Annex V.Part 1.42(f)	Annex V.Part 1.42(f)
160	Of which: Loans collateralised by residential immovable property	Annex V.Part 2.86(a), 87	Annex V.Part 2.86(a), 87
170	Of which: Credit for consumption	Annex V.Part 2.88(a)	Annex V.Part 2.88(a)
180	DEBT INSTRUMENTS AT COST OR AT AMORTISED COST	Annex V.Part 2.249(a)	Annex V.Part 2.249(a)
181	Debt securities	Annex V.Part 1.31, 44(b)	Annex V.Part 1.31, 44(b)
182	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
183	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
184	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
185	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
186	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
191	Loans and advances	Annex V.Part 1.32, 44(a)	Annex V.Part 1.32, 44(a)
192	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
193	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
194	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
195	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
196	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
197	Households	Annex V.Part 1.42(f)	Annex V.Part 1.42(f)
201	DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT	Annex V.Part 2.249(b)	Annex V.Part 2.249(b)
211	Debt securities	Annex V.Part 1.31, 44(b)	Annex V.Part 1.31, 44(b)
212	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
213	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
214	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
215	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
216	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
221	Loans and advances	Annex V.Part 1.32, 44(a)	Annex V.Part 1.32, 44(a)
222	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
223	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
224	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
225	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
226	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
227	Households	Annex V.Part 1.42(f)	Annex V.Part 1.42(f)
231	DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT	Annex V.Part 2.249(c)	Annex V.Part 2.249(c)
330	DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING	Annex V.Part 2.246	Annex V.Part 2.246
335	DEBT INSTRUMENTS HELD FOR SALE		Annex V.Part 2.247
340	Loan commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113, 246	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246

20. Geographical breakdown U.K.

20.1 Geographical breakdown of assets by location of the activities U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Carrying amount Annex V.Part 1.27-28
				Domestic activitivies	Non-domestic activities
				Annex V.Part 2.270	Annex V.Part 2.270
				010	020
010	Cash, cash balances at central banks and other demand deposits	BAD art 4.Assets(1)	IAS 1.54 (i)
020	Cash on hand	Annex V.Part 2.1	Annex V.Part 2.1
030	Cash balances at central banks	BAD art 13(2); Annex V.Part 2.2	Annex V.Part 2.2
040	Other demand deposits	Annex V.Part 2.3	Annex V.Part 2.3
050	Financial assets held for trading	Accounting Directive art 8(1)(a), (5); IAS 39.9	IFRS 9. Appendix A
060	Derivatives	CRR Annex II	IFRS 9. Appendix A
070	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5	IAS 32.11
080	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.31
090	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.32
091	Trading financial assets	BAD Article 32-33; Annex V.Part 1.17
092	Derivatives	CRR Annex II; Annex V.Part 1.17, 27
093	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
094	Debt securities	Annex V.Part 1.31
095	Loans and advances	Annex V.Part 1.32
096	Non-trading financial assets mandatorily at fair value through profit or loss		IFRS 7.8(a)(ii); IFRS 9.4.1.4
097	Equity instruments		IAS 32.11
098	Debt securities		Annex V.Part 1.31
099	Loans and advances		Annex V.Part 1.32
100	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
110	Equity instruments		IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5
120	Debt securities	Annex V.Part 1.31	Annex V.Part 1.31
130	Loans and advances	Annex V.Part 1.32	Annex V.Part 1.32
141	Financial assets at fair value through other comprehensive income		IFRS 7.8(h); IFRS 9.4.1.2A
142	Equity instruments		IAS 32.11
143	Debt securities		Annex V.Part 1.31
144	Loans and advances		Annex V.Part 1.32
171	Non-trading non-derivative financial assets measured at fair value through profit or loss	BAD art 36(2)
172	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
173	Debt securities	Annex V.Part 1.31
174	Loans and advances	Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32
175	Non-trading non-derivative financial assets measured at fair value to equity	Accounting Directive art 8(1)(a), (8)
176	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
177	Debt securities	Annex V.Part 1.31
178	Loans and advances	Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32
181	Financial assets at amortised cost		IFRS 7.8(f); IFRS 9.4.1.2
182	Debt securities		Annex V.Part 1.31
183	Loans and advances		Annex V.Part 1.32
231	Non-trading non-derivative financial assets measured at a cost-based method	BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19
330	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
232	Debt securities	Annex V.Part 1.31
233	Loans and advances	Annex V.Part 1.32
234	Other non-trading non-derivative financial assets	BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20
235	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
236	Debt securities	Annex V.Part 1.31
237	Loans and advances	Annex V.Part 1.32
240	Derivatives – Hedge accounting	Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22	IFRS 9.6.2.1; Annex V.Part 1.22
250	Fair value changes of the hedged items in portfolio hedge of interest rate risk	Accounting Directive art 8(5), (6); IAS 39.89A (a)	IAS 39.89A(a); IFRS 9.6.5.8
260	Tangible assets	BAD art 4.Assets(10)
270	Intangible assets	BAD art 4.Assets(9); CRR art 4(1)(115)	IAS 1.54(c); CRR art 4(1)(115)
280	Investments in subsidaries, joint ventures and associates	BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4	IAS 1.54(e); Annex V.Part 1.21, Part 2.4
290	Tax assets		IAS 1.54(n-o)
300	Other assets	Annex V.Part 2.5, 6	Annex V.Part 2.5
310	Non-current assets and disposal groups classified as held for sale		IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7
315	(-) Haircuts for trading assets valued at fair value	Annex V Part 1.29
320	ASSETS	BAD art 4 Assets	IAS 1.9(a), IG 6

20.2 Geographical breakdown of liabilities by location of the activities U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Carrying amount Annex V.Part 1.27-28
				Domestic activitivies	Non-domestic activities
				Annex V.Part 2.270	Annex V.Part 2.270
				010	020
010	Financial liabilities held for trading		IFRS 7.8 (e) (ii); IFRS 9.BA.6
020	Derivatives		IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a)
030	Short positions		IFRS 9.BA7(b)
040	Deposits		ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
050	Debt securities issued		Annex V.Part 1.37
060	Other financial liabilities		Annex V.Part 1.38-41
061	Trading financial liabilities	Accounting Directive art 8(1)(a),(3),(6)
062	Derivatives	CRR Annex II; Annex V.Part 1.25
063	Short positions
064	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
065	Debt securities issued	Annex V.Part 1.37
066	Other financial liabilities	Annex V.Part 1.38-41
070	Financial liabilities designated at fair value through profit or loss	Accounting Directive art 8(1)(a), (6); IAS 39.9	IFRS 7.8 (e)(i); IFRS 9.4.2.2
080	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
090	Debt securities issued	Annex V.Part 1.37	Annex V.Part 1.37
100	Other financial liabilities	Annex V.Part 1.38-41	Annex V.Part 1.38-41
110	Financial liabilities measured at amortised cost	Accounting Directive art 8(3), (6); IAS 39.47	IFRS 7.8(g); IFRS 9.4.2.1
120	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
130	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.37
140	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.38-41
141	Non-trading non-derivative financial liabilities measured at a cost-based method	Accounting Directive art 8(3)
142	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
143	Debt securities issued	Annex V.Part 1.37
144	Other financial liabilities	Annex V.Part 1.38-41
150	Derivatives – Hedge accounting	Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.26	IFRS 9.6.2.1; Annex V.Part 1.26
160	Fair value changes of the hedged items in portfolio hedge of interest rate risk	Accounting Directive art 8(5), (6); Annex V.Part 2.8; IAS 39.89A(b)	IAS 39.89A(b), IFRS 9.6.5.8
170	Provisions	BAD art 4.Liabilities(6)	IAS 37.10; IAS 1.54(l)
180	Tax liabilities		IAS 1.54(n-o)
190	Share capital repayable on demand		IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12
200	Other liabilities	Annex V.Part 2.13	Annex V.Part 2.13
210	Liabilities included in disposal groups classified as held for sale		IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14
215	Haircuts for trading liabilities valued at fair value	Annex V Part 1.29
220	LIABILITIES		IAS 1.9(b);IG 6

20.3 Geographical breakdown of statement of profit or loss items by location of the activities U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Current period
				Domestic activitivies	Non-domestic activities
				Annex V.Part 2.270	Annex V.Part 2.270
				010	020
010	Interest income	BAD art 27.Vertical layout(1); Annex V.Part 2.31	IAS 1.97; Annex V.Part 2.31
020	(Interest expenses)	BAD art 27.Vertical layout(2); Annex V.Part 2.31	IAS 1.97; Annex V.Part 2.31
030	(Expenses on share capital repayable on demand)		IFRIC 2.11
040	Dividend income	BAD art 27.Vertical layout(3); Annex V.Part 2.40	Annex V.Part 2.40
050	Fee and commission income	BAD art 27.Vertical layout(4)	IFRS 7.20(c)
060	(Fee and commission expenses)	BAD art 27.Vertical layout(5)	IFRS 7.20(c)
070	Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net	BAD art 27.Vertical layout(6)	Annex V.Part 2.45
080	Gains or (-) losses on financial assets and liabilities held for trading, net	BAD art 27.Vertical layout(6)	IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46
083	Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss		IFRS 9.5.7.1
085	Gains or (-) losses on trading financial assets and liabilities, net	BAD art 27.Vertical layout(6)
090	Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net		IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44
095	Gains or (-) losses on non-trading financial assets and liabilities, net	BAD art 27.Vertical layout(6)
100	Gains or (-) losses from hedge accounting, net	Accounting Directive art 8(1)(a), (6), (8)	Annex V.Part 2.47-48
110	Exchange differences [gain or (-) loss], net	BAD art 39	IAS 21.28, 52 (a)
120	Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net	BAD art 27.Vertical layout(13)-(14); Annex V Part 2.56
130	Gains or (-) losses on derecognition of non financial assets, net		IAS 1.34
140	Other operating income	BAD art 27.Vertical layout(7); Annex V.Part 2.314-316	Annex V.Part 2.314-316
150	(Other operating expenses)	BAD art 27.Vertical layout(10); Annex V.Part 2.314-316	Annex V.Part 2.314-316
155	TOTAL OPERATING INCOME, NET
160	(Administrative expenses)	BAD art 27.Vertical layout(8)
170	(Depreciation)		IAS 1.102, 104
171	Modification gains or (-) losses, net		IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49
175	(Increases or (-) decreases of the fund for general banking risks, net)	BAD art 38.2
180	(Provisions or (-) reversal of provisions)		IAS 37.59, 84; IAS 1.98(b)(f)(g)
190	(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)	BAD art 35-37, Annex V.Part 2.52, 53	IFRS 7.20(a)(viii); Annex V Part 2.51, 53
200	(Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates)	BAD art 27.Vertical layout(13)-(14)	IAS 28.40-43
210	(Impairment or (-) reversal of impairment on non-financial assets)		IAS 36.126(a)(b)
220	Negative goodwill recognised in profit or loss	Accounting Directive art 24(3)(f)	IFRS 3.Appendix B64(n)(i)
230	Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates	BAD art 27.Vertical layout(13)-(14)	Annex V.Part 2.54
240	Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations		IFRS 5.37; Annex V.Part 2.55
250	PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS		IAS 1.102, IG 6; IFRS 5.33 A
260	(Tax expense or (-) income related to profit or loss from continuing operations)	BAD art 27.Vertical layout(15)	IAS 1.82(d); IAS 12.77
270	PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS	BAD art 27.Vertical layout(16)	IAS 1, IG 6
275	Extraordinary profit or (-) loss after tax	BAD art 27.Vertical layout(21)
280	Profit or (-) loss after tax from discontinued operations		IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56
290	PROFIT OR (-) LOSS FOR THE YEAR	BAD art 27.Vertical layout(23)	IAS 1.81A(a)

20.4 Geographical breakdown of assets by residence of the counterparty U.K.

z-axis		Country of residence of the counterparty
									Accumulated impairment	Accumulated negative changes in fair value due to credit risk on non-performing exposures
				Gross carrying amount	Of which: held for trading or trading	of which: financial assets subject to impairment	Of which: debt forbearance	Of which: non-perfoming
		References National GAAP based on BAD	References National GAAP compatible IFRS	Annex V.Part 1.34, Part 2.271, 275	Annex V.Part 1.15(a), 16(a), 17, Part 2.273	Annex V.Part 2.273	Annex V.Part 2.275	Annex V.Part 2.275	Annex V.Part 2.274	Annex V.Part 2.274
				010	011	012	022	025	031	040
010	Derivatives	CRR Annex II; Annex V.Part 2.272	IFRS 9 Appendix A, Annex V.Part 2.272
020	Of which: credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
030	Of which: other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
040	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b)	IAS 32.11
050	Of which: credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
060	Of which: other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
070	Of which: non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
080	Debt securities	Annex V.Part 1.31, 44(b)	Annex V.Part 1.31, 44(b)
090	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
100	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
110	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
120	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
130	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
140	Loans and advances	Annex V.Part 1.32, 44(a)	Annex V.Part 1.32, 44(a)
150	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
160	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
170	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
180	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
190	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
200	Of which: Small and Medium-sized Enterprises	SME Art 1 2(a)	SME Art 1 2(a)
210	Of which: Loans collateralized by commercial immovable property	Annex V.Part 2.86(a), 87	Annex V.Part 2.86(a), 87
220	Households	Annex V.Part 1.42(f)	Annex V.Part 1.42(f)
230	Of which: Loans collateralized by residential immovable property	Annex V.Part 2.86(a), 87	Annex V.Part 2.86(a), 87
240	Of which: Credit for consumption	Annex V.Part 2.88(a)	Annex V.Part 2.88(a)

20.5 Geographical breakdown of off-balance sheet exposures by residence of the counterparty U.K.

z-axis		Country of residence of the counterparty
							Provisions for commitments and guarantees given
				Nominal amount	Of which: debt forbearance	Of which: non-perfoming
		References National GAAP based on BAD	References National GAAP compatible IFRS	Annex V.Part 2.118, 271	Annex V.Part 2.240-258	Annex V.Part 2.275	Annex V.Part 2.276
				010	022	025	030
010	Loan commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
020	Financial guarantees given	CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114	IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116
030	Other Commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116

20.6 Geographical breakdown of liabilities by residence of the counterparty U.K.

z-axis		Country of residence of the counterparty
		References National GAAP based on BAD	References National GAAP compatible IFRS	Carrying amount
				Annex V.Part 1.27-28, 2.271
				010
010	Derivatives	CRR Annex II; Annex V.Part 1.24(a), 25, 26, 44(e), Part 2.272	IFRS 9 Appendix A, Annex V.Part 1.44(e), Part 2.272
020	Of which: credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
030	Of which: other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
040	Short positions	Annex V.Part 1.44(d)	IFRS 9.BA7(b); Annex V.Part 1.44(d)
050	Of which: credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
060	Of which: other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
070	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
080	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
090	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
100	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
110	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
120	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
130	Households	Annex V.Part 1.42(f)	Annex V.Part 1.42(f)

20.7.1 Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes U.K.

z-axis		Country of residence of the counterparty
			Non-financial corporations Annex V. Part 2.271, 277
		References				Accumulated impairment	Accumulated negative changes in fair value due to credit risk on non-performing exposures
			Gross carrying amount	of which: loans and advances subject to impairment	Of which: non-performing
			Annex V.Part 1.34, Part 2.275	Annex V.Part 2.273	Annex V.Part 2.275	Annex V.Part 2.274	Annex V.Part 2.274
			010	011	012	021	022
010	A Agriculture, forestry and fishing	NACE Regulation
020	B Mining and quarrying	NACE Regulation
030	C Manufacturing	NACE Regulation
040	D Electricity, gas, steam and air conditioning supply	NACE Regulation
050	E Water supply	NACE Regulation
060	F Construction	NACE Regulation
070	G Wholesale and retail trade	NACE Regulation
080	H Transport ans storage	NACE Regulation
090	I Accommodation and food service activities	NACE Regulation
100	J Information and communication	NACE Regulation
105	K Financial and insurance activities	NACE Regulation
110	L Real estate activities	NACE Regulation
120	M Professional, scientific and technical activities	NACE Regulation
130	N Administrative and support service activities	NACE Regulation
140	O Public administration and defence, compulsory social security	NACE Regulation
150	P Education	NACE Regulation
160	Q Human health services and social work activities	NACE Regulation
170	R Arts, entertainment and recreation	NACE Regulation
180	S Other services	NACE Regulation
190	LOANS AND ADVANCES	Annex V.Part 1.32

21. Tangible and intangible assets: assets subject to operating lease U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Carrying amount
				Annex V.Part 2.278-279
				010
010	Property plant and equipment		IAS 16.6; IAS 1.54(a)
020	Revaluation model		IAS 17.49; IAS 16.31, 73(a)(d)
030	Cost model		IAS 17.49; IAS 16.30, 73(a)(d)
040	Investment property		IAS 40.IN5; IAS 1.54(b)
050	Fair value model		IAS 17.49; IAS 40.33-55, 76
060	Cost model		IAS 17.49; IAS 40.56,79(c)
070	Other intangible assets	BAD art 4.Assets(9)	IAS 38.8, 118
080	Revaluation model		IAS 17.49; IAS 38.75-87, 124(a)(ii)
090	Cost model		IAS 17.49; IAS 38.74

22. Asset management, custody and other service functions U.K.

22.1 Fee and commission income and expenses by activity U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Current period
				Annex V.Part 2.280
		BAD art 27.Vertical layout(4), (5)	IFRS 7.20(c )	010
010	Fee and commission income		Annex V.Part 2.281-283
020	Securities
030	Issuances	Annex V.Part 2.284(a)	Annex V.Part 2.284(a)
040	Transfer orders	Annex V.Part 2.284(b)	Annex V.Part 2.284(b)
050	Other	Annex V.Part 2.284(c)	Annex V.Part 2.284(c)
060	Clearing and settlement	Annex V.Part 2.284(d)	Annex V.Part 2.284(d)
070	Asset management	Annex V.Part 2.284(e); 285(a)	Annex V.Part 2.284(e); 285(a)
080	Custody [by type of customer]	Annex V.Part 2.284(e); 285(b)	Annex V.Part 2.284(e); 285(b)
090	Collective investment
100	Other
110	Central administrative services for collective investment	Annex V.Part 2.284(e); 285(c)	Annex V.Part 2.284(e); 285(c)
120	Fiduciary transactions	Annex V.Part 2.284(e); 285(d)	Annex V.Part 2.284(e); 285(d)
130	Payment services	Annex V.Part 2.284(e), 285(e)	Annex V.Part 2.284(e), 285(e)
140	Customer resources distributed but not managed [by type of product]	Annex V.Part 2.285(f)	Annex V.Part 2.285(f)
150	Collective investment
160	Insurance products
170	Other
180	Structured Finance	Annex V.Part 2.284(f)	Annex V.Part 2.284(f)
190	Loan servicing activities	Annex V.Part 2.284(g)	Annex V.Part 2.284(g)
200	Loan commitments given	Annex V.Part 2.284(h)	IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(h)
210	Financial guarantees given	Annex V.Part 2.284(h)	IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(h)
220	Other	Annex V.Part 2.284(j)	Annex V.Part 2.284(j)
230	(Fee and commission expenses)		Annex V.Part 2.113-115
240	(Clearing and settlement)	Annex V.Part 2.284(d)	Annex V.Part 2.284(d)
250	(Custody)	Annex V.Part 2.285(b)	Annex V.Part 2.285(b)
260	(Loan servicing activities)	Annex V.Part 2.284(g)	Annex V.Part 2.284(g)
270	(Loan commitments received)	Annex V.Part 2.284(i)	Annex V.Part 2.284(i)
280	(Financial guarantees received)	Annex V.Part 2.284(i)	Annex V.Part 2.284(i)
290	(Other)	Annex V.Part 2.284(j)	Annex V.Part 2.284(j)

22.2 Assets involved in the services provided U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Amount of the assets involved in the services provided
				Annex V.Part 2.285(g)
				010
010	Asset management [by type of customer]	Annex V.Part 2.285(a)	Annex V.Part 2.285(a)
020	Collective investment
030	Pension funds
040	Customer portfolios managed on a discretionary basis
050	Other investment vehicles
060	Custody assets [by type of customer]	Annex V.Part 2.285(b)	Annex V.Part 2.285(b)
070	Collective investment
080	Other
090	Of which: entrusted to other entities
100	Central administrative services for collective investment	Annex V.Part 2.285(c)	Annex V.Part 2.285(c)
110	Fiduciary transactions	Annex V.Part 2.285(d)	Annex V.Part 2.285(d)
120	Payment services	Annex V.Part 2.285(e)	Annex V.Part 2.285(e)
130	Customer resources distributed but not managed [by type of product]	Annex V.Part 2.285(f)	Annex V.Part 2.285(f)
140	Collective investment
150	Insurance products
160	Other

30. Off-balance sheet activities: Interests in unconsolidated structured entities U.K.

30.1 Interests in unconsolidated structured entities U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Carrying amount of financial assets recognised in the balance sheet	Of which: liquidity support drawn	Fair value of liquidity support drawn	Carrying amount of financial liabilities recognised in the balance sheet	Nominal amount of off-balance sheet exposures given by the reporting institution	Of which: Nominal amount of loan commitments given	Losses incurred by the reporting institution in the current period
				IFRS 12.29(a)	IFRS 12.29(a); Annex V.Part 2.286		IFRS 12.29(a)	IFRS 12.B26(e)		IFRS 12 B26(b); Annex V.Part 2.287
				010	020	030	040	050	060	080
010	Total

30.2 Breakdown of interests in unconsolidated structured entities by nature of the activities U.K.

By nature of the activities		References National GAAP based on BAD	References National GAAP compatible IFRS	Carrying amount
				Securitisation Special Purpose Entities	Asset management	Other activities
				CRR art 4(1)(66)	Annex V.Part 2.285(a)
			IFRS 12.24, B6.(a)	010	020	030
010	Selected financial assets recognised in the reporting institution's balance sheet		IFRS 12.29(a),(b)
021	of which: non-performing	Annex V.Part 2.213-239	Annex V.Part 2.213-239
030	Derivatives	CRR Annex II; Annex V.Part 2.272	IFRS 9 Appendix A; Annex V.Part 2.272
040	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5	IAS 32.11
050	Debt securities	Annex V.Part 1.31	Annex V.Part 1.31
060	Loans and advances	Annex V.Part 1.32	Annex V.Part 1.32
070	Selected equity and financial liabilites recognised in the reporting institution's balance sheet		IFRS 12.29(a),(b)
080	Equity instruments issued		IAS 32.11
090	Derivatives	CRR Annex II; Annex V.Part 1.24(a), 25, 26, Part 2.272	IFRS 9 Appendix A; Annex V.Part 2.272
100	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
110	Debt securities issued	Annex V.Part 1.37	Annex V.Part 1.37
				Nominal amount
120	Off-balance sheet exposures given by the reporting institution	CRR Annex I; Annex V.Part 2.112, 113-115, 118	IFRS 12.B26.(e); CRR Annex I; Annex V.Part 2.102-105, 113-115, 118
131	of which: non-performing	Annex V.Part 2.117	Annex V.Part 2.117

31. Related parties U.K.

31.1 Related parties: amounts payable to and amounts receivable from U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Outstanding balances
				Parent and entities with joint control or significant influence	Subsidiaries and other entities of the same group	Associates and joint ventures	Key management of the institution or its parent	Other related parties
				IAS 24.19(a),(b)	IAS 24.19(c); Annex V.Part 2.289	IAS 24.19(d),(e); Annex V.Part 2.289	IAS 24.19(f)	IAS 24.19(g)
				Accounting Directive art 17(1)(p)	Accounting Directive art 17(1)(p); Annex V.Part 2.289	Accounting Directive art 17(1)(p); Annex V.Part 2.289	Accounting Directive art 17(1)(p)	Accounting Directive art 17(1)(p)
		Annex V.Part 2.288-291	Annex V.Part 2.288-291	010	020	030	040	050
010	Selected financial assets		IAS 24.18(b)
020	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5	IAS 32.11
030	Debt securities	Annex V.Part 1.31	Annex V.Part 1.31
040	Loans and advances	Annex V.Part 1.32	Annex V.Part 1.32
050	of which: non-performing	Annex V. Part 2.213-239	Annex V. Part 2.213-239
060	Selected financial liabilities		IAS 24.18(b)
070	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
080	Debt securities issued	Annex V.Part 1.37	Annex V.Part 1.37
090	Nominal amount of loan commitments, financial guarantees and other commitments given	CRR Annex I; Annex V.Part 2.112, 113-115, 118	IAS 24.18(b); CRR Annex I; Annex V.Part 2.102-105, 113-115, 118
100	of which: non-performing	Annex V. Part 2.117	IAS 24.18(b); Annex V. Part 2.117
110	Loan commitments, financial guarantees and other commitments received	Annex V.Part 2.102-103, 113-115, 290	IAS 24.18(b); Annex V.Part 2.290
120	Notional amount of derivatives	Annex V.Part 2.133-135	Annex V.Part 2.133-135
131	Accumulated impairment and accumulated negative changes in fair value due to credit risk on non-performing exposures	Annex V.Part 2.69-71, 291	IAS 24.1(c); Annex V.Part 2.69-71, 291
132	Provisions on non-performing off-balance sheet exposures	Annex V.Part 2.11, 106, 291	Annex V.Part 2.11, 106, 291

31.2 Related parties: expenses and income generated by transactions with U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Current period
				Parent and entities with joint control or significant influence	Subsidiaries and other entities of the same group	Associates and joint ventures	Key management of the institution or its parent	Other related parties
				IAS 24.19(a),(b)	IAS 24.19(c)	IAS 24.19(d),(e)	IAS 24.19(f)	IAS 24.19(g)
		Annex V.Part 2.288-289, 292-293	Annex V.Part 2.288-289, 292-293	010	020	030	040	050
010	Interest income	BAD art 27.Vertical layout(1); Annex V.Part 2.31	IAS 24.18(a); Annex V.Part 2.31
020	Interest expenses	BAD art 27.Vertical layout(2); Annex V.Part 2.31	IAS 24.18(a); IAS 1.97; Annex V.Part 2.31
030	Dividend income	BAD art 27.Vertical layout(3); Annex V.Part 2.40	IAS 24.18(a); Annex V.Part 2.40
040	Fee and commission income	BAD art 27.Vertical layout(4)	IAS 24.18(a); IFRS 7.20(c)
050	Fee and commission expenses	BAD art 27.Vertical layout(5)	IAS 24.18(a); IFRS 7.20(c)
060	Gains or (-) losses on de-recognition of financial assets and liabilities not measured at fair value through profit or loss	BAD art 27.Vertical layout(6)	IAS 24.18(a)
070	Gains or (-) losses on de-recognition of other than financial assets	Annex V.Part 2.292	IAS 24.18(a); Annex V.Part 2.292
080	Impairment or (-) reversal of impairment on non-performing exposures	Annex V. Part 2.293	IAS 24.18(d); Annex V.Part 2.293
090	Provisions or (-) reversal of provisions on non-performing exposures	Annex V. Part 2.50, 293	Annex V. Part 2.50, 293

40. Group structure U.K.

40.1 Group structure: “entity-by-entity” U.K.

LEI code	Entity code	Entity name	Entry date	Share capital of investee	Equity of investee	Total assets of investee	Profit or (-) loss of investee	Residence of investee	Sector of investee	NACE Code	Accumulated equity interest [%]	Voting rights [%]	Group structure [relationship]	Accounting treatment [Accounting Group]	Accounting treatment [CRR Group]	Carrying amount	Acquisition cost	Goodwill link to Investee	Fair value of investments for which there are published price quotations
Annex V.Part 2.294-295, 296(a)	Annex V.Part 2.294-295, 296(b)	IFRS 12.12(a), 21(a)(i); Annex V.Part 2.294-295, 296(c)	Annex V.Part 2.294-295, 296(d)	Annex V.Part 2.294-295, 296(e)	IFRS 12.B12(b); Annex V.Part 2.294-295, 296(f)	IFRS 12.B12(b); Annex V.Part 2.294-295, 296(f)	IFRS 12.B12(b); Annex V.Part 2.294-295, 296(f)	IFRS 12.12.(b), 21.(a).(iii); Annex V.Part 2.294-295, 296(g)	Annex V.Part 2.294-295, 296(h)	Annex V.Part 2.294-295, 296(i)	IFRS 12.21(a)(iv); Annex V.Part 2.294-295, 296(j)	IFRS 12.21(a)(iv); Annex V.Part 2.294-295, 296(k)	IFRS 12.10(a)(i); Annex V.Part 2.294-295, 296(l)	IFRS 12.21(b); Annex V.Part 2.294-295, 296(m)	CRR art 18; Annex V.Part 2.294-295, 296(n)	Annex V.Part 2.294-295, 296(0)	Annex V.Part 2.294-295, 296(p)	Annex V.Part 2.294-295, 296(q)	IFRS 12.21(b)(iii); Annex V.Part 2.294-295, 296(r)
Annex V.Part 2.294-295, 296(a)	Annex V.Part 2.294-295, 296(b)	Annex V.Part 2.294-295, 296(c)	Annex V.Part 2.294-295, 296(d)	Annex V.Part 2.294-295, 296(e)	Annex V.Part 2.294-295, 296(f)	Annex V.Part 2.294-295, 296(f)	Annex V.Part 2.294-295, 296(f)	Annex V.Part 2.294-295, 296(q)	Annex V.Part 2.294-295, 296(h)	Annex V.Part 2.294-295, 296(i)	Annex V.Part 2.294-295, 296(j)	Annex V.Part 2.294-295, 296(k)	Annex V.Part 2.294-295, 296(l)	Annex V.Part 2.294-295, 296(m)	CRR art 423(b); Annex V.Part 2.294-295, 296(n)	Annex V.Part 2.294-295, 296(0)	Annex V.Part 2.294-295, 296(p)	Annex V.Part 2.294-295, 296(q)	Annex V.Part 2.294-295, 296(r)
010	020	030	040	050	060	070	080	090	095	100	110	120	130	140	150	160	170	180	190

40.2. Group structure: “instrument-by-instrument” U.K.

Security code	Entity code	Holding company LEI code	Holding company code	Holding company name	Accumulated equity interest (%)	Carrying amount	Acquisition cost
Annex V.Part 2.297(a)	Annex V.Part 2.296(b), 297(c)	Annex V.Part 2.297(b)	Annex V.Part 2.297(b)		Annex V.Part 2.296(j), 297(c)	Annex V.Part 2.296(o), 297(c)	Annex V.Part 2.296(p), 297(c)
Annex V.Part 2.297(a)	Annex V.Part 2.296(b), 297(c)	Annex V.Part 2.297(b)	Annex V.Part 2.297(b)		Annex V.Part 2.296(j), 297(c)	Annex V.Part 2.296(o), 297(c)	Annex V.Part 2.296(p), 297(c)
010	020	030	040	050	060	070	080

41. Fair value U.K.

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

		References National GAAP based on BAD Annex V.Part 2.298	References National GAAP compatible IFRS Annex V.Part 2.298	Fair value IFRS 7.25-26	Fair value hierarchy IFRS 13.97, 93(b)
					Level 1 IFRS 13.76	Level 2 IFRS 13.81	Level 3 IFRS 13.86
ASSETS				010	020	030	040
015	Financial assets at amortised cost	Accounting Directive art 8(4)(b), (6); IAS 39.9	IFRS 7.8(f); IFRS 9.4.1.2
016	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.31
017	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.32
021	Non-trading non-derivative financial assets measured at a cost-based method	BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19
022	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
023	Debt securities	Annex V.Part 1.31
024	Loans and advances	Annex V.Part 1.32
031	Other non-trading non-derivative financial assets	BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20
032	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
033	Debt securities	Annex V.Part 1.31
034	Loans and advances	Annex V.Part 1.32
LIABILITIES
070	Financial liabilities measured at amortised cost	Accounting Directive art 8(3), (6); IAS 39.47	IFRS 7.8(g); IFRS 9.4.2.1
080	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
090	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.37
100	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.38-41
101	Non-trading non-derivative financial liabilities measured at a cost-based method	Accounting Directive art 8(3)
102	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
103	Debt securities issued	Annex V.Part 1.37
104	Other financial liabilities	Annex V.Part 1.38-41

41.2 Use of the Fair Value Option U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Carrying amount Annex V.Part 1.27-28
				Accounting mismatch	Managed on a fair value basis	Hybrid contracts	Managed for credit risk
				IFRS 9.B4.1.29	IFRS 9.B4.1.33	IFRS 9.4.3.6; IFRS 9.4.3.7; Annex V.Part 2.300	IFRS 9.6.7; IFRS 7.8(a)(e); Annex V.Part 2.301
ASSETS				010	020	030	040
010	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
030	Debt securities	Annex V.Part 1.31	Annex V.Part 1.31
040	Loans and advances	Annex V.Part 1.32	Annex V.Part 1.32
LIABILITIES
050	Financial liabilities designated at fair value through profit or loss	Accounting Directive art 8(1)(a), (6); IAS 39.9	IFRS 7.8 (e)(i); IFRS 9.4.2.2
060	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
070	Debt securities issued	Annex V.Part 1.37	Annex V.Part 1.37
080	Other financial liabilities	Annex V.Part 1.38-41	Annex V.Part 1.38-41

42. Tangible and intangible assets: carrying amount by measurement method U.K.

		References National GAAP compatible IFRS Annex V.Part 2.302	Carrying amount
			010
010	Property plant and equipment	IAS 16.6; IAS 16.29; IAS 1.54(a)
020	Revaluation model	IAS 16.31, 73(a),(d)
030	Cost model	IAS 16.30, 73(a),(d)
040	Investment property	IAS 40.5, 30; IAS 1.54(b)
050	Fair value model	IAS 40.33-55, 76
060	Cost model	IAS 40.56, 79(c)
070	Other intangible assets	IAS 38.8, 118, 122 ; Annex V.Part 2.303
080	Revaluation model	IAS 38.75-87, 124(a)(ii)
090	Cost model	IAS 38.74

43. Provisions U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Carrying amount Annex V.Part 1.27-28
				Pensions and other post employment defined benefit obligations	Other long term employee benefits	Restructuring	Pending legal issues and tax litigation	Commitments and guarantees given under national GAAP	Other commitments and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4	Other provisions
				IAS 19.63; IAS 1.78(d); Annex V.Part 2.9	IAS 19.153; IAS 1.78(d); Annex V.Part 2.10	IAS 37.70-83	IAS 37.14		IAS 37; IFRS 4; Annex V. Part 2.304-305	IAS 37.14
				Annex V.Part 2.9	Annex V.Part 2.10			BAD art 24-25, 33(1)
				010	020	030	040	050	055	060
010	Opening balance [carrying amount at the beginning of the period]		IAS 37.84 (a)
020	Additions, including increases in existing provisions		IAS 37.84 (b)
030	(-) Amounts used		IAS 37.84 (c)
040	(-) Unused amounts reversed during the period		IAS 37.84 (d)
050	Increase in the discounted amount [passage of time] and effect of any change in the discount rate		IAS 37.84 (e)
060	Other movements
070	Closing balance [carrying amount at the end of the period]		IAS 37.84 (a)

44. Defined benefit plans and employee benefits U.K.

44.1 Components of net defined benefit plan assets and liabilities U.K.

		References National GAAP compatible IFRS	Amount
			Annex V.Part 2.306-307
			010
010	Fair value of defined benefit plan assets	IAS 19.140(a)(i), 142
020	Of which: Financial instruments issued by the institution	IAS 19.143
030	Equity instruments	IAS 19.142(b)
040	Debt instruments	IAS 19.142(c)
050	Real estate	IAS 19.142(d)
060	Other defined benefit plan assets
070	Present value of defined benefit obligations	IAS 19.140(a)(ii)
080	Effect of the asset ceiling	IAS 19.140(a)(iii)
090	Net defined benefit assets [Carrying amount]	IAS 19.63; Annex V.Part 2.308
100	Provisions for pensions and other post-employment defined benefit obligations [Carrying amount]	IAS 19.63, IAS 1.78(d); Annex V.Part 2.9
110	Memo item: Fair value of any right to reimbursement recognised as an asset	IAS 19.140(b)

44.2 Movements in defined benefit obligations U.K.

		References National GAAP compatible IFRS	Defined benefit obligations
			Annex V.Part 2.306, 309
			010
010	Opening balance [present value]	IAS 19.140(a)(ii)
020	Current service cost	IAS 19.141(a)
030	Interest cost	IAS 19.141(b)
040	Contributions paid	IAS 19.141(f)
050	Actuarial (-) gains or losses from changes in demographic assumptions	IAS 19.141(c)(ii)
060	Actuarial (-) gains or losses from changes in financial assumptions	IAS 19.141(c)(iii)
070	Foreign currency exchange increase or (-) decrease	IAS 19.141(e)
080	Benefits paid	IAS 19.141(g)
090	Past service cost, including gains and losses arising from settlements	IAS 19.141(d)
100	Increase or (-) decrease through business combinations and disposals	IAS 19.141(h)
110	Other increases or (-) decreases
120	Closing balance [present value]	IAS 19.140(a)(ii); Annex V.Part 2.310

44.3 Memo items [related to staff expenses] U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Current period
				010
010	Pension and similar expenses	Annex V.Part 2.311(a)	Annex V.Part 2.311(a)
020	Share based payments	Annex V.Part 2.311b)	IFRS 2.44; Annex V.Part 2.311(b)

45. Breakdown of selected items of statement of profit or loss U.K.

45.1 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Current period	Changes in fair value due to credit risk
					Annex V.Part 2.312
				010	020
010	Financial assets designated at fair value through profit or loss		IFRS 7.20(a)(i); IFRS 9.4.1.5
020	Financial liabilities designated at fair value through profit or loss		IFRS 7.20(a)(i); IFRS 9.4.2.2
030	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS	BAD art 27.Vertical layout(6)	IFRS 7.20(a)(i)

45.2 Gains or losses on derecognition of non-financial assets U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Current period
				Annex V.Part 2.313
				010
020	Investment property		IAS 40.69; IAS 1.34(a), 98(d)
030	Intangible assets		IAS 38.113-115A; IAS 1.34(a)
040	Other assets		IAS 1.34 (a)
050	GAINS OR (-) LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS		IAS 1.34

45.3 Other operating income and expenses U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Income	Expenses
				010	020
010	Changes in fair value in tangible assets measured using the fair value model	Annex V.Part 2.314	IAS 40.76(d); Annex V.Part 2.314
020	Investment property	Annex V.Part 2.314	IAS 40.75(f); Annex V.Part 2.314
030	Operating leases other than investment property	Annex V.Part 2.315	IAS 17.50, 51, 56(b); Annex V.Part 2.315
040	Other	Annex V.Part 2.316	Annex V.Part 2.316
050	OTHER OPERATING INCOME OR EXPENSES	Annex V.Part 2.314-316	Annex V.Part 2.314-316

46. Statement of changes in equity U.K.

Sources of equity changes		References National GAAP based on BAD	References National GAAP compatible IFRS	Capital	Share premium	Equity instruments issued other than Capital	Other equity	Accumulated other comprehensive income	Retained earnings	Revaluation reserves	Fair value reserves	Other reserves	First consolidation differences	(-) Treasury shares	Profit or (-) loss atributable to owners of the parent	(-) Interim dividends	Minority interests		Total
																	Accumulated Other Comprehensive Income	Other items
				IAS 1.106, 54(r)	IAS 1.106, 78(e)	IAS 1.106, Annex V.Part 2.18-19	IAS 1.106; Annex V.Part 2.20	IAS 1.106	CRR art 4(1)(123)	IFRS 1.30 D5-D8		IAS 1.106, 54(c)		IAS 1.106; IAS 32.34, 33; Annex V.Part 2.30	IAS 1.106(a)	IAS 1.106; IAS 32.35	IAS 1.54(q), 106(a)	IAS 1.54(q), 106(a)	IAS 1.9(c), IG6
				BAD art 4.Liabilities(9), BAD art 22	BAD art 4.Liabilities(10); CRR art 4(124)	Annex V.Part 2.18-19	Annex V.Part 2.20	Accounting Directive art 8(1)(a), (6)	BAD art 4 Liabilities (13); CRR art 4(123)		BAD art 4.Liabilities(12)		Accounting Directive 24(3)(c)	Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.30	BAD art 4.Liabilities(14)	CRR Article 26(2b)	Accounting Directive art 24(4)	Accounting Directive art 24(4)
				010	020	030	040	050	060	070	075	080	085	090	100	110	120	130	140
010	Opening balance [before restatement]
020	Effects of corrections of errors		IAS 1.106.(b); IAS 8.42
030	Effects of changes in accounting policies		IAS 1.106.(b); IAS 1.IG6; IAS 8.22
040	Opening balance [current period]
050	Issuance of ordinary shares		IAS 1.106.(d).(iii)
060	Issuance of preference shares		IAS 1.106.(d).(iii)
070	Issuance of other equity instruments		IAS 1.106.(d).(iii)
080	Exercise or expiration of other equity instruments issued		IAS 1.106.(d).(iii)
090	Conversion of debt to equity		IAS 1.106.(d).(iii)
100	Capital reduction		IAS 1.106.(d).(iii)
110	Dividends		IAS 1.106.(d).(iii); IAS 32.35; IAS 1.IG6
120	Purchase of treasury shares		IAS 1.106.(d).(iii); IAS 32.33
130	Sale or cancellation of treasury shares		IAS 1.106.(d).(iii); IAS 32.33
140	Reclassification of financial instruments from equity to liability		IAS 1.106.(d).(iii)
150	Reclassification of financial instruments from liability to equity		IAS 1.106.(d).(iii)
160	Transfers among components of equity		IAS 1.106.(d).(iii); Annex V.Part 2.318
170	Equity increase or (-) decrease resulting from business combinations		IAS 1.106.(d).(iii)
180	Share based payments		IAS 1.106.(d).(iii); IFRS 2.10
190	Other increase or (-) decrease in equity		IAS 1.106.(d)
200	Total comprehensive income for the year		IAS 1.106.(d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6
210	Closing balance [current period]”