Division 100 F1
United Kingdom
Template 8.2 shall include the carrying amount of ‘ Deposits ’ and ‘ Debt securities issued ’ that shall be subordinated debt, as determined in Table of Part 2 of Annex II to the ECB BSI Regulation, classified by accounting portfolios. ‘ Subordinated debt ’ instruments provide a subsidiary claim on the issuing institution that can only be exercised after all claims with a higher status have been satisfied.