OpenLegislation

Division 1.2 Liabilities

United Kingdom

Original text. Later amendments are not shown.

References Breakdown in table Carrying amount
010
010 Financial liabilities held for trading IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15 8
020Derivatives IAS 39.9, AG 15(a) 10
030Short positions IAS 39.AG 15(b) 8
040Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 8
050Debt securities issued Annex V.Part 1.31 8
060Other financial liabilities Annex V.Part 1.32-34 8
070 Financial liabilities designated at fair value through profit or loss IFRS 7.8 (e)(i); IAS 39.9 8
080Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 8
090Debt securities issued Annex V.Part 1.31 8
100Other financial liabilities Annex V.Part 1.32-34 8
110 Financial liabilities measured at amortised cost IFRS 7.8(f); IAS 39.47 8
120Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 8
130Debt securities issued Annex V.Part 1.31 8
140Other financial liabilities Annex V.Part 1.32-34 8
150 Derivatives – Hedge accounting IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23 8
160 Fair value changes of the hedged items in portfolio hedge of interest rate risk IAS 39.89A(b)
170 Provisions IAS 37.10; IAS 1.54(l) 43
180Pensions and other post employment defined benefit obligations IAS 19.63; IAS 1.78(d); Annex V.Part 2.8 43
190Other long term employee benefits IAS 19.153; IAS 1.78(d); Annex V.Part 2.8 43
200Restructuring IAS 37.71, 84(a) 43
210Pending legal issues and tax litigation IAS 37.Appendix C. Examples 6 and 10 43
220Commitments and guarantees given IAS 37.Appendix C.9 43
230Other provisions43
240 Tax liabilities IAS 1.54(n-o)
250Current tax liabilities IAS 1.54(n); IAS 12.5
260Deferred tax liabilities IAS 1.54(o); IAS 12.5; CRR art 4(1)(108)
270 Share capital repayable on demand IAS 32 IE 33; IFRIC 2; Annex V.Part 2.9
280 Other liabilities Annex V.Part 2.10
290 Liabilities included in disposal groups classified as held for sale IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11
300 TOTAL LIABILITIES IAS 1.9(b);IG 6