Division 11.3.1 Non-derivative hedging instruments under national GAAP: breakdown by accounting portfolioF1
United Kingdom
| 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) | |