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Division 1.3 Equity

United Kingdom

Original text. Later amendments are not shown.

References National GAAP based on BAD References National GAAP compatible IFRS Breakdown in table Carrying amount
010
010 Capital BAD art 4.Liabilities(9), BAD art 22 IAS 1.54(r), BAD art 22 46
020Paid up capital BAD art 4.Liabilities(9) IAS 1.78(e)
030Unpaid capital which has been called up BAD art 4.Liabilities(9) IAS 1.78(e); Annex V.Part 2.14
040 Share premium BAD art 4.Liabilities(10); CRR art 4(124) IAS 1.78(e); CRR art 4(124) 46
050 Equity instruments issued other than capital Annex V.Part 2.15-16 Annex V.Part 2.15-16 46
060Equity component of compound financial instruments 4th Directive art 42a(5a); Annex V.Part 2.15 IAS 32.28-29; Annex V.Part 2.15
070Other equity instruments issued Annex V.Part 2.16 Annex V.Part 2.16
080 Other equity Annex V.Part 2.17 IFRS 2.10; Annex V.Part 2.17
090 Accumulated other comprehensive income CRR art 4(100) CRR art 4(100) 46
095Items that will not be reclassified to profit or loss IAS 1.82A(a)
100 Tangible assets IAS 16.39-41
110 Intangible assets IAS 38.85-87
120 Actuarial gains or (-) losses on defined benefit pension plans IAS 1.7
122 Non-current assets and disposal groups classified as held for sale IFRS 5.38, IG Example 12
124 Share of other recognised income and expense of investments in subsidaries, joint ventures and associates IAS 1.82(h); IAS 28.11
128Items that may be reclassified to profit or loss IAS 1.82A(b)
130 Hedge of net investments in foreign operations [effective portion] 4th Directive art 42a(1), (5a) IAS 39.102(a)
140 Foreign currency translation BAD art 39(6) IAS 21.52(b); IAS 21.32, 38-49
150 Hedging derivatives. Cash flow hedges [effective portion] 4th Directive art 42a(1), (5a) IFRS 7.23(c); IAS 39.95-101
160 Available-for-sale financial assets 4th Directive art 42a(1), (5a) IFRS 7.20(a)(ii); IAS 39.55(b)
170 Non-current assets and disposal groups classified as held for sale IFRS 5.38, IG Example 12
180 Share of other recognised income and expense of investments in subsidaries, joint ventures and associates IAS 1.82(h); IAS 28.11
190 Retained earnings BAD art 4.Liabilities(13); CRR art 4(123) CRR art 4(123)
200 Revaluation reserves BAD art 4.Liabilities(12) IFRS 1.30, D5-D8; Annex V.Part 2.18
201Tangible assets 4th Directive art 33(1)(c)
202Equity instruments 4th Directive art 33(1)(c)
203Debt securities 4th Directive art 33(1)(c)
204Other 4th Directive art 33(1)(c)
205 Fair value reserves 4th Directive art 42a(1)
206Hedge of net investments in foreign operations 4th Directive art 42a(1); art 42c(1)(b)
207Hedging derivatives.Cash flow hedges 4th Directive art 42a(1); art 42c(1)(a); CRR article 30(a)
208Hedging derivatives. Other hedges 4th Directive art 42a(1); art 42c(1)(a)
209Non-trading non-derivative financial assets measured at fair value to equity 4th Directive art 42a(1); art 42c (2)
210 Other reserves BAD art 4 Liabilities(11)-(13) IAS 1.54; IAS 1.78(e)
215Funds for general banking risks [if presented within equity] BAD art 38.1; CRR art 4(112); Annex V.Part 1.38
220Reserves or accumulated losses of investments in subsidaries, joint ventures and associates 4th Directive art 59.4;Annex V.Part 2.19 IAS 28.11; Annex V.Part 2.19
230Other Annex V.Part 2.19 Annex V.Part 2.19
235 First consolidation differences 7th Directive 19(1)(c)
240 (-) Treasury shares 4th Directive.Assets C (III)(7), D (III)(2); Annex V.Part 2.20 IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.20 46
250 Profit or loss attributable to owners of the parent BAD art 4.Liabilities(14) IAS 27.28; IAS 1.81B (b)(ii) 2
260 (-) Interim dividends CRR Article 26(2b) IAS 32.35
270 Minority interests [Non-controlling interests] 7th Directive art 21 IAS 27.4; IAS 1.54(q); IAS 27.27
280Accumulated Other Comprehensive Income CRR art 4(100) IAS 27.27-28; CRR art 4(100) 46
290Other items IAS 27.27-28 46
300 TOTAL EQUITY IAS 1.9(c), IG 6 46
310 TOTAL EQUITY AND TOTAL LIABILITIES BAD art 4.Liabilities IAS 1.IG6