Division 16.3 Gains or losses on financial assets and liabilities held for trading by instrument
United Kingdom
| References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | ||
|---|---|---|---|---|
| 010 | ||||
| 010 | Derivatives | CRR Annex II | IAS 39.9 | |
| 020 | Equity instruments | ECB/2008/32 Annex 2.Part 2.4-5 | IAS 32.11 | |
| 030 | Debt securities | Annex V.Part 1.26 | Annex V.Part 1.26 | |
| 040 | Loans and advances | Annex V.Part 1.27 | Annex V.Part 1.27 | |
| 050 | Short positions | IAS 39 AG 15(b) | ||
| 060 | Deposits | ECB/2008/32 Annex 2.Part 2.9 | ECB/2008/32 Annex 2.Part 2.9 | |
| 070 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 | |
| 080 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.32-34 | |
| 090 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET | BAD art 27.Vertical layout(6) | IFRS 7.20(a)(i) | |
| 100 | Derivatives | CRR Annex II | ||
| 110 | Equity instruments | ECB/2008/32 Annex 2.Part 2.4-5 | ||
| 120 | Debt securities | Annex V.Part 1.26 | ||
| 130 | Loans and advances | Annex V.Part 1.27 | ||
| 140 | Short positions | |||
| 150 | Deposits | ECB/2008/32 Annex 2.Part 2.9 | ||
| 160 | Debt securities issued | Annex V.Part 1.31 | ||
| 170 | Other financial liabilities | Annex V.Part 1.32-34 | ||
| 180 | GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET | BAD art 27.Vertical layout(6) | ||