Notes to the Financial Statements

Note reference
1. General information
2. Significant accounting policies
3. Critical accounting estimates and judgements
4. Segmental analysis
5. Interest and fee income
6. Interest expense
7. Other income / (expenses)
8. (Losses) / gains on derivative financial instruments
9. Net profit on disposal of loans and property assets; and surplus income
10. Administration expenses
11. Foreign exchange gains and losses
12. Impairment charges on loans and receivables
13. Tax charge
14. Income tax relating to components of other comprehensive income
15. Cash and cash equivalents and collateral
16. Financial assets available for sale
17. Amounts due (to) / from Participating Institutions
18. Derivative financial instruments
19. Loans and receivables
20. Inventories – trading properties
21. Risk management
22. Credit risk
23. Liquidity risk
24. Fair value of financial assets and liabilities
25. Property, plant and equipment
26. Investments in equity instruments
27. Deferred tax
28. Other assets
29. Senior debt securities in issue
30. Other liabilities
31. Tax payable
32. Commitments and contingent liabilities
33. Interest bearing loans and borrowings
34. Other equity
35. Other reserves
36. Reconciliation of reserves and non-controlling interests in subsidiaries
37. Shares and investments in group undertakings
38. Related party disclosures
39. Supplementary information provided in accordance with Section 54 of the Act
40. Events after the reporting date
41. Approval of the financial statements