OpenLegislation

Division 17.1 Assets

United Kingdom

Original text. Later amendments are not shown.

References Accounting scope of consolidation [Carrying amount]
010
010 Cash, cash balances at central banks and other demand deposits IAS 1.54 (i)
020Cash on hand Annex V.Part 2.1
030Cash balances at central banks Annex V.Part 2.2
040Other demand deposits Annex V.Part 2.3
050 Financial assets held for trading IFRS 7.8(a)(ii); IAS 39.9, AG 14
060Derivatives IAS 39.9
070Equity instruments IAS 32.11
080Debt securities Annex V.Part 1.24, 26
090Loans and advances Annex V.Part 1.24, 27
100 Financial assets designated at fair value through profit or loss IFRS 7.8(a)(i); IAS 39.9
110Equity instruments IAS 32.11
120Debt securities Annex V.Part 1.24, 26
130Loans and advances Annex V.Part 1.24, 27
140 Available-for-sale financial assets IFRS 7.8(d); IAS 39.9
150Equity instruments IAS 32.11
160Debt securities Annex V.Part 1.24, 26
170Loans and advances Annex V.Part 1.24, 27
180 Loans and receivables IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16
190Debt securities Annex V.Part 1.24, 26
200Loans and advances Annex V.Part 1.24, 27
210 Held-to-maturity investments IFRS 7.8(b); IAS 39.9, AG16, AG26
220Debt securities Annex V.Part 1.24, 26
230Loans and advances Annex V.Part 1.24, 27
240 Derivatives – Hedge accounting IFRS 7.22(b); IAS 39.9
250 Fair value changes of the hedged items in portfolio hedge of interest rate risk IAS 39.89A(a)
260 Investments in subsidaries, joint ventures and associates IAS 1.54(e); Annex V.Part 2.4
270 Assets under reinsurance and insurance contracts IFRS 4.IG20.(b)-(c); Annex V.Part 2.105
280 Tangible assets
290 Intangible assets IAS 1.54(c); CRR art 4(1)(115)
300Goodwill IFRS 3.B67(d); CRR art 4(1)(113)
310Other intangible assets IAS 38.8,118
320 Tax assets IAS 1.54(n-o)
330Current tax assets IAS 1.54(n); IAS 12.5
340Deferred tax assets IAS 1.54(o); IAS 12.5; CRR art 4(1)(106)
350 Other assets Annex V.Part 2.5
360 Non-current assets and disposal groups classified as held for sale IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6
370 TOTAL ASSETS IAS 1.9(a), IG 6