Division 16.3 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrumentF1
United Kingdom
| References | 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 | |