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Non-cash and other items
 12 Months Ended
Dec. 31, 2023
Non-cash and other items  
Non-cash and other items

27 Non-cash and other items

This note shows non-cash items adjusted for in the cash flow statement and movement in operating assets and liabilities.

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2023

    

2022

    

2021

​

​

£m

​

£m

​

£m

Impairment losses/(releases)

​

572

​

266

​

(1,335)

Depreciation and amortisation

 

934

 

833

 

923

Change in fair value taken to profit or loss of other financial assets

 

(584)

 

1,267

 

1,771

Change in fair value taken to profit or loss on other financial liabilities and subordinated liabilities

 

831

 

(2,400)

 

(1,083)

Foreign exchange recycling (gains)/losses

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(484)

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(5)

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10

Elimination of foreign exchange differences

 

312

 

10

 

2,446

Income receivable on other financial assets

 

(1,415)

 

(585)

 

(378)

Loss/(profit) on sale of other financial assets

 

44

 

172

 

(118)

Profit on sale of subsidiaries and associates

 

—

 

—

 

(48)

Share of loss/(profit) of associates

 

9

 

30

 

(216)

Loss on sale of other assets and net assets and liabilities

 

125

 

154

 

23

Interest payable on MRELs and subordinated liabilities

 

1,352

 

1,103

 

964

(Gain)/loss on redemption of own debt

 

(3)

 

161

 

145

Charges and releases on provisions

 

313

 

248

 

478

Change in fair value of cash flow hedges

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1,021

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(304)

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(161)

Other non-cash items

 

59

 

48

 

(13)

Defined benefit pension schemes

 

122

 

205

 

215

Non-cash and other items

 

3,208

 

1,203

 

3,623

Change in operating assets and liabilities

 

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Change in trading assets

 

327

 

14,991

 

7,751

Change in derivative assets

 

20,826

 

3,621

 

59,697

Change in settlement balance assets

 

(4,659)

 

(431)

 

156

Change in loans to banks

 

752

 

(202)

 

(252)

Change in loans to customers

 

(15,626)

 

(7,628)

 

2,721

Change in other financial assets

 

132

 

(328)

 

(128)

Change in other assets

 

(213)

 

(255)

 

(57)

Change in assets of disposal groups

 

412

 

(4,117)

 

(9,015)

Change in bank deposits

 

1,749

 

(5,838)

 

5,673

Change in customer deposits

 

(18,964)

 

(29,492)

 

48,071

Change in settlement balance liabilities

 

4,633

 

(56)

 

(350)

Change in trading liabilities

 

828

 

(11,790)

 

(7,658)

Change in derivative liabilities

 

(21,652)

 

(6,788)

 

(59,870)

Change in other financial liabilities

 

6,564

 

989

 

938

Change in notes in circulation

 

19

 

171

 

392

Change in other liabilities

 

(807)

 

(1,294)

 

(1,463)

Change in operating assets and liabilities

 

(25,679)

 

(48,447)

 

46,606

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