Division 8.2 Subordinated financial liabilitiesF1
United Kingdom
| Carriyng amount | ||||||
|---|---|---|---|---|---|---|
| Designated at fair value through profit or loss | At amortized cost | At a cost-based method | ||||
| References National GAAP compatible IFRS | IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5 | IFRS 7.8(g); IFRS 9.4.2.1 | ||||
| References National GAAP | Accounting Directive art 8(1)(a), (6); IAS 39.9 | Accounting Directive art 8(3), (6); IAS 39.47 | Accounting Directive art 8(3) | |||
| 010 | 020 | 030 | ||||
| 010 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||
| 020 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | |||
| 030 | SUBORDINATED FINANCIAL LIABILITIES | Annex V.Part 2.99-100 | Annex V.Part 2.99-100 | |||