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Annex III REPLACES ANNEX III – REPORTING FINANCIAL INFORMATION ACCORDING TO IFRSF1

United Kingdom

Original text. Later amendments are not shown.

ANNEX III Table 1: rows 1 - 115

  1. 1Balance Sheet Statement [Statement of Financial Position]
  2. 2Statement of profit or loss
  3. 3Statement of comprehensive income
  4. 4Breakdown of financial assets by instrument and by counterparty sector
  5. 5Breakdown of non-trading loans and advances by product
  6. 6Breakdown of non-trading loans and advances to non-financial corporations by NACE codes
  7. 7Financial assets subject to impairment that are past due
  8. 8Breakdown of financial liabilities
  9. 9Loan commitments, financial guarantees and other commitments
  10. 10Derivatives – Trading and economic hedges
  11. 11Hedge accounting
  12. 12Movements in allowances and provisions for credit losses
  13. 13Collateral and guarantees received
  14. 14Fair value hierachy: financial instruments at fair value
  15. 15Derecognition and financial liabilities associated with transferred financial assets
  16. 16Breakdown of selected statement of profit or loss items
  17. 17Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet
  18. 18Information on performing and non-performing exposures
  19. 19Information forborne exposures
  20. 20Geographical breakdown
  21. 21Tangible and intangible assets: assets subject to operating lease
  22. 22Asset management, custody and other service functions
  23. 23Loans and advances: additional information
  24. 24Loans and advances: Flows of non performing exposures, impairment & write offs since the end of the last financial year
  25. 25Collateral obtained by taking possession and execution processes
  26. 26Forbearance management and quality of forbearance
  27. 30Off-balance sheet activities: Interests in unconsolidated structured entities
  28. 31Related parties
  29. 40Group structure
  30. 41Fair value
  31. 42Tangible and intangible assets: carrying amount by measurement method
  32. 43Provisions
  33. 44Defined benefit plans and employee benefits
  34. 45Breakdown of selected items of statement of profit or loss
  35. 46Statement of changes in equity
  36. 47Loans and advances: Average duration and recovery periods

Annotations

Textual amendments

F1

Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).