International Financial Reporting Standards_guide.pdf

Chapter 34 Financial Instruments: Disclosures (IFRS 7) 387
In contrast, some loans to wholesale and corporate customers and banks may come under this category
because of instances where a payment on a loan is past due without requiring an individual
impairment allowance. For example, an individual impairment allowance will not be required when a
loss is not expected due to a corporate loan being fully secured or collateralised. As a result, it is past
due but not individually impaired.
As at 31st December 2009
The Group Financial assets
designated at fair value held
on own account:
Loans and advances
Past due
up to 1
month
£m
Past due
1–2
months
£m
Past due
2–3
months
£m
Past due
3–6
months
£m
Past due
6 months
and over
£m
Total
£m
Of which
Credit
Risk Loans
£m
170 – 1 – 9 180 –
Loans and advances to banks 2,280 – – – – 2,280 –
Loans and advances to
customers: Residential
mortgage loans Credit
card receivables Other
personal lending Wholesale
and corporate loans and
advances Finance lease
receivables
Total loans and advances to
customers
Total financial assets past
due but not individually
impaired
The Bank Financial assets
designated at fair value held
on own account:
Loans and advances
4,849 501
369 5,403
186
1,453 214
295 292 86
633 220
417 494 98
1,410 459
413 866
282
501 150
681 543 12
8,846 1,544
2,175 7,598
664
1,911 609
1,094 1,409
294
11,308 2,340 1,862 3,430 1,887 20,827 5,317
13,758 2,340 1,863 3,430 1,896 23,287 5,317
169 – – – – 169 –
Loans and advances to banks 2,183 – – – – 2,183 –
Loans and advances to
customers: Residential
mortgage loans Credit
card receivables Other
personal lending Wholesale
and corporate loans and
advances Finance lease
receivables
Total loans and advances to
customers
Total financial assets past
due but not individually
impaired
3,648 209
87 2,629 –
1,183 67
185 161 –
353 91 232
305 –
546 207
290 377 –
170 8 236
382 –
5,900 582
1,030 3,854
–
716 215
526 759 –
6,573 1,596 981 1,420 796 11,366 2,216
8,925 1,596 981 1,420 796 13,718 2,216
Source: Barclays Bank PLC Annual Report 2009.