OpenLegislation

Part 2 TEMPLATE RELATED INSTRUCTIONSF1

United Kingdom

Original text. Later amendments are not shown.

  1. 1BALANCE SHEET
  2. 2STATEMENT OF PROFIT OR LOSS (2)
  3. 3STATEMENT OF COMPREHENSIVE INCOME (3)
  4. 4BREAKDOWN OF FINANCIAL ASSETS BY INSTRUMENT AND BY COUNTERPARTY SECTOR (4)
  5. 5BREAKDOWN OF NON-TRADING LOANS AND ADVANCES BY PRODUCT (5)
  6. 6BREAKDOWN OF NON-TRADING LOANS AND ADVANCES TO NON-FINANCIAL CORPORATIONS BY NACE CODES (6)
  7. 7FINANCIAL ASSETS SUBJECT TO IMPAIRMENT THAT ARE PAST DUE (7)
  8. 8BREAKDOWN OF FINANCIAL LIABILITIES (8)
  9. 9LOAN COMMITMENTS, FINANCIAL GUARANTEES AND OTHER COMMITMENTS (9)
  10. 10DERIVATIVES AND HEDGE ACCOUNTING (10 AND 11)
  11. 11MOVEMENTS IN ALLOWANCES AND PROVISIONS FOR CREDIT LOSSES (12)
  12. 12COLLATERAL AND GUARANTEES RECEIVED (13)
  13. 13FAIR VALUE HIERARCHY: FINANCIAL INSTRUMENTS AT FAIR VALUE (14)
  14. 14DERECOGNITION AND FINANCIAL LIABILITIES ASSOCIATED WITH TRANSFERRED FINANCIAL ASSETS (15)
  15. 15BREAKDOWN OF SELECTED STATEMENT OF PROFIT OR LOSS ITEMS (16)
  16. 16RECONCILIATION BETWEEN ACCOUNTING AND CRR SCOPE OF CONSOLIDATION (17)
  17. 17NON-PERFORMING EXPOSURES (18)
  18. 18FORBORNE EXPOSURES (19)
  19. 19GEOGRAPHICAL BREAKDOWN (20)
  20. 20TANGIBLE AND INTANGIBLE ASSETS: ASSETS SUBJECT TO OPERATING LEASE (21)
  21. 21ASSET MANAGEMENT, CUSTODY AND OTHER SERVICE FUNCTIONS (22)
  22. 22INTERESTS IN UNCONSOLIDATED STRUCTURED ENTITIES (30)
  23. 23RELATED PARTIES (31)
  24. 24GROUP STRUCTURE (40)
  25. 25FAIR VALUE (41)
  26. 26TANGIBLE AND INTANGIBLE ASSETS: CARRYING AMOUNT BY MEASUREMENT METHOD (42)
  27. 27PROVISIONS (43)
  28. 28DEFINED BENEFIT PLANS AND EMPLOYEE BENEFITS (44)
  29. 29BREAKDOWN OF SELECTED ITEMS OF STATEMENT OF PROFIT OR LOSS (45)
  30. 30STATEMENT OF CHANGES IN EQUITY (46)
  31. 31LOANS AND ADVANCES: ADDITIONAL INFORMATION (23)
  32. 32LOANS AND ADVANCES: FLOWS OF NON PERFORMING EXPOSURES, IMPAIRMENTS AND WRITE OFFS SINCE THE END OF THE LAST FINANCIAL YEAR (24)
  33. 33COLLATERAL OBTAINED BY TAKING POSSESSION AND EXECUTION PROCESSES (25)
  34. 34FORBEARANCE MANAGEMENT AND QUALITY OF FORBEARANCE (26)
  35. 35LOANS AND ADVANCES: AVERAGE DURATION AND RECOVERY PERIODS (47)

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).