Division 16.5 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrumentF1
United Kingdom
| References | Current period | Changes in fair value due to credit risk | ||
|---|---|---|---|---|
| Annex V.Part 2.203 | Annex V.Part 2.203 | |||
| 010 | 020 | |||
| 020 | Debt securities | Annex V.Part 1.31 | ||
| 030 | Loans and advances | Annex V.Part 1.32 | ||
| 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 | ||
| 070 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET | 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 | ||