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Financial instruments - classification (Tables)

6 Months Ended

Jun. 30, 2024

Financial instruments - classification

Schedule of classification for financial assets and liabilities

​

​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	Amortised	​	Other		​
​	​	MFVTPL	​	DFV	​	FVOCI	​	cost	​	assets		Total
Assets		£m		£m		£m		£m		£m		£m
Cash and balances at central banks		—		—	​	—		115,833		—	​	115,833
Trading assets	​	45,974	​	—	​	—	​	—	​	—	​	45,974
Derivatives (1)	​	67,514	​	—	​	—	​	—	​	—	​	67,514
Settlement balances		—	​	—	​	—	​	6,260	​	—	​	6,260
Loans to banks - amortised cost (2)		—		—	​	—		5,974		—	​	5,974
Loans to customers - amortised cost (3)		—		—	​	—		379,331		—	​	379,331
Other financial assets		716	​	5	​	27,954		23,929		—	​	52,604
Intangible assets	​	—	​	—	​	—	​	—	​	7,590	​	7,590
Other assets		—	​	—	​	—	​	—		8,266	​	8,266
Assets of disposal groups (4)	​	—	​	—	​	—	​	—	​	992	​	992
30 June 2024		114,204		5	​	27,954		531,327		16,848		690,338
​	​	​	​	​	​	​	​	​	​	​	​	​
Cash and balances at central banks	​	—	​	—	​	—	​	104,262	​	—	​	104,262
Trading assets	​	45,551	​	—	​	—	​	—	​	—	​	45,551
Derivatives (1)	​	78,904	​	—	​	—	​	—	​	—	​	78,904
Settlement balances	​	—	​	—	​	—	​	7,231	​	—	​	7,231
Loans to banks - amortised cost (2)	​	—	​	—	​	—	​	6,914	​	—	​	6,914
Loans to customers - amortised cost (3)	​	—	​	—	​	—	​	381,433	​	—	​	381,433
Other financial assets	​	703	​	5	​	28,699	​	21,695	​	—	​	51,102
Intangible assets	​	—	​	—	​	—	​	—	​	7,614	​	7,614
Other assets	​	—	​	—	​	—	​	—	​	8,760	​	8,760
Assets of disposal groups (4)	​	—	​	—	​	—	​	—	​	902	​	902
31 December 2023		125,158		5	​	28,699		521,535		17,276		692,673

​

​	​	​	​	​	​	​	​	​	​	​
​	​	Held-for-	​	​	​	Amortised	​	Other	​	​
​		trading		DFV		cost		liabilities		Total
Liabilities		£m	​	£m	​	£m	​	£m	​	£m
Bank deposits (5)		—		—	​	25,626		—		25,626
Customer deposits		—		—	​	432,975		—		432,975
Settlement balances		—		—	​	7,142		—		7,142
Trading liabilities	​	54,167	​	—	​	—	​	—	​	54,167
Derivatives (1)		60,849		—	​	—		—		60,849
Other financial liabilities (6)		—		3,288	​	54,987		—		58,275
Subordinated liabilities		—		229	​	5,803		—		6,032
Notes in circulation	​	—	​	—	​	3,254	​	—	​	3,254
Other liabilities (7)		—		—	​	666		3,789		4,455
30 June 2024		115,016		3,517	​	530,453		3,789		652,775
​	​	​	​	​	​	​	​	​	​	​
Bank deposits (5)		—		—	​	22,190		—		22,190
Customer deposits		—		—	​	431,377		—		431,377
Settlement balances		—		—	​	6,645		—		6,645
Trading liabilities		53,636		—	​	—		—		53,636
Derivatives (1)		72,395		—	​	—		—		72,395
Other financial liabilities (6)		—		2,888	​	52,201		—		55,089
Subordinated liabilities		—		237	​	5,477		—		5,714
Notes in circulation	​	—	​	—	​	3,237	​	—	​	3,237
Other liabilities (7)		—		—	​	748		4,454		5,202
31 December 2023		126,031		3,125	​	521,875		4,454		655,485

​

(1) Includes net hedging derivative assets of £103 million (31 December 2023 - £114 million) and net hedging derivative liabilities of £359 million (31 December 2023 - £270 million).

(2) Includes items in the course of collection from other banks of £281 million (31 December 2023 - £255 million).

(3) Includes finance lease receivables of £8,974 million (31 December 2023 - £8,731 million).

(4) Includes £972 million (31 December 2023 - £841 million) of assets of disposal groups held at FVTPL. The portfolio is classified as level 3 in the fair value hierarchy.

(5) Includes items in the course of transmission to other banks of £496 million (31 December 2023 - £92 million).

(6) The carrying amount of other customer accounts designated at fair value through profit or loss is the same as the principal amount for both periods. No amounts have been recognised in the profit or loss for changes in credit risk associated with these liabilities as the changes are immaterial both during the period and cumulatively.

(7) Includes lease liabilities of £610 million (31 December 2023 - £670 million), held at amortised cost.

X

- Definition

The disclosure of detailed information about financial instruments. [Refer: Financial instruments, class [member]]

+ References

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