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Division 20.1 Geographical breakdown of assets by location of the activities

United Kingdom

Original text. Later amendments are not shown.

References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount
Domestic activitivies Non-domestic activities
Annex V.Part 2.107 Annex V.Part 2.107
010020
010 Cash, cash balances at central banks and other demand deposits BAD art 4.Assets(1) IAS 1.54 (i)
020Cash on hand Annex V.Part 2.1 Annex V.Part 2.1
030Cash balances at central banks BAD art 13(2); Annex V.Part 2.2 Annex V.Part 2.2
040Other demand deposits Annex V.Part 2.3
050 Financial assets held for trading 4th Directive art 42a(1), (5a); IAS 39.9 IFRS 7.8(a)(ii); IAS 39.9, AG 14
060Derivatives CRR Annex II IAS 39.9
070Equity instruments ECB/2008/32 Annex 2.Part 2.4-5 IAS 32.11
080Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26
090Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27
091 Trading financial assets Annex V.Part 1.15
092Derivatives CRR Annex II; Annex V.Part 1.15
093Equity instruments ECB/2008/32 Annex 2.Part 2.4-5
094Debt securities Annex V.Part 1.24, 26
095Loans and advances Annex V.Part 1.24, 27
100 Financial assets designated at fair value through profit or loss 4th Directive art 42a(1), (5a); IAS 39.9 IFRS 7.8(a)(i); IAS 39.9
110Equity instruments ECB/2008/32 Annex 2.Part 2.4-5 IAS 32.11
120Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26
130Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27
140 Available-for-sale financial assets 4th Directive art 42a(1), (5a); IAS 39.9 IFRS 7.8(d); IAS 39.9
150Equity instruments ECB/2008/32 Annex 2.Part 2.4-5 IAS 32.11
160Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26
170Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27
171 Non-trading non-derivative financial assets measured at fair value through profit or loss 4th Directive art 42a(1), (4)
172Equity instruments ECB/2008/32 Annex 2.Part 2.4-5
173Debt securities Annex V.Part 1.24, 26
174Loan and advances 4th Directive art 42a(1), (4)(b); Annex V.Part 1.24, 27
175 Non-trading non-derivative financial assets measured at fair value to equity 4th Directive art 42a(1); art 42c (2)
176Equity instruments ECB/2008/32 Annex 2.Part 2.4-5
177Debt securities Annex V.Part 1.24, 26
178Loan and advances 4th Directive art 42a(1), (4)(b); Annex V.Part 1.24, 27
180 Loans and receivables 4th Directive art 42a(4)(b),(5a); IAS 39.9 IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16
190Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26
200Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27
210 Held-to-maturity investments 4th Directive art 42a(4)(a),(5a); IAS 39.9 IFRS 7.8(b); IAS 39.9, AG16, AG26
220Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26
230Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27
231 Non-trading debt instruments measured at a cost-based method BAD art 37.1; art 42a(4)(b); Annex V.Part1.16
232Debt securities Annex V.Part 1.24, 26
233Loans and advances Annex V.Part 1.24, 27
234 Other non-trading non-derivative financial assets BAD art 35-37; Annex V.Part 1.17
235Equity instruments ECB/2008/32 Annex 2.Part 2.4-5
236Debt securities Annex V.Part 1.24, 26
237Loans and advances Annex V.Part 1.24, 27
240 Derivatives — Hedge accounting 4th Directive art 42a(1), (5a); art 42c(1)(a); IAS 39.9; Annex V.Part 1.19 IFRS 7.22(b); IAS 39.9
250 Fair value changes of the hedged items in portfolio hedge of interest rate risk 4th Directive art 42a(5), (5a); IAS 39.89A (a) IAS 39.89A(a)
260 Tangible assets BAD art 4.Assets(10)
270 Intangible assets BAD art 4.Assets(9); CRR art 4(115) IAS 1.54(c); CRR art 4(115)
280 Investments in subsidaries, joint ventures and associates BAD art 4.Assets(7)-(8); 4th Directive art 17; Annex V.Part 2.4 IAS 1.54(e); Annex V.Part 2.4
290 Tax assets IAS 1.54(n-o)
300 Other assets Annex V.Part 2.5 Annex V.Part 2.5
310 Non-current assets and disposal groups classified as held for sale IAS 1.54(j); IFRS 5.38
320 ASSETS BAD art 4 Assets IAS 1.9(a), IG 6