Division Scope (paragraph 13A)F1

United Kingdom Repealed

1. B40Division B40
2. B41Division B41
3. Disclosure of quantitative information for recognised financial assets and recognised financial liabilities within the scope of paragraph 13A (paragraph 13C)
4. Disclosure of the gross amounts of recognised financial assets and recognised financial liabilities within the scope of paragraph 13A (paragraph 13C(a))
5. Disclosure of the amounts that are set off in accordance with the criteria in paragraph 42 of IAS 32 (paragraph 13C(b))
6. Disclosure of the net amounts presented in the statement of financial position (paragraph 13C(c))
7. Disclosure of the amounts subject to an enforceable master netting arrangement or similar agreement that are not otherwise included in paragraph 13C(b) (paragraph 13C(d))
8. Limits on the amounts disclosed in paragraph 13C(d) (paragraph 13D)
9. Description of the rights of set-off subject to enforceable master netting arrangements and similar agreements (paragraph 13E)
10. Disclosure by type of financial instrument or by counterparty
11. Other