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Division 4.5 Subordinated financial assetsF1

United Kingdom

Original text. Later amendments are not shown.

References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount
Annex V.Part 1.27-28
010
010 Loans and advances Annex V.Part 1.32 Annex V.Part 1.32
020 Debt securities Annex V.Part 1.31 Annex V.Part 1.31
030 SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS Accounting Directive art 8(1)(a); Annex V.Part 2.78, 100 Annex V.Part 2.78, 100

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).