Division 16.5 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument
United Kingdom
| References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | Changes in fair value due to credit risk | ||
|---|---|---|---|---|---|
| Annex V.Part 2.100 | |||||
| 010 | 020 | ||||
| 010 | Equity instruments | ECB/2008/32 Annex 2.Part 2.4-5 | IAS 32.11 | ||
| 020 | Debt securities | Annex V.Part 1.26 | Annex V.Part 1.26 | ||
| 030 | Loans and advances | Annex V.Part 1.27 | Annex V.Part 1.27 | ||
| 040 | Deposits | ECB/2008/32 Annex 2.Part 2.9 | ECB/2008/32 Annex 2.Part 2.9 | ||
| 050 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 | ||
| 060 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.32-34 | ||
| 070 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET | BAD art 27.Vertical layout(6) | IFRS 7.20(a)(i) | ||
| 080 | Equity instruments | ECB/2008/32 Annex 2.Part 2.4-5 | |||
| 090 | Debt securities | Annex V.Part 1.26 | |||
| 100 | Loans and advances | Annex V.Part 1.27 | |||
| 110 | Deposits | ECB/2008/32 Annex 2.Part 2.9 | |||
| 120 | Debt securities issued | Annex V.Part 1.31 | |||
| 130 | Other financial liabilities | Annex V.Part 1.32-34 | |||
| 140 | GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS AND LIABILITIES, NET | BAD art 27.Vertical layout(6) | |||