Division 110 F1
United Kingdom
Where loan commitments, financial guarantees and other commitments are measured at fair value in accordance with IFRS 9, institutions shall report in template 9.1.1 the nominal amount and accumulated negative changes in fair value due to credit risk of those financial guarantees and commitments in dedicated columns. ‘ Accumulated negative changes in fair value due to credit risk ’ shall be reported applying the criteria of paragraph 69of this Part.