XML 319 R244.htm IDEA: XBRL DOCUMENT v3.8.0.1
OFFSETTING OF FINANCIAL ASSETS AND LIABILITIES (Details) - Schedule of Offsetting of Financial Assets and Liabilities - GBP (£)
£ in Millions
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Financial assets      
Trading and other financial assets at fair value through profit or loss £ 162,878 £ 151,174  
Derivative financial instruments 25,834 36,138  
Loans and advances to customers 472,498 457,958  
Debt securities 3,643 3,397  
Available-for-sale financial assets 42,098 56,524  
Loans and advances to banks 6,611 26,902 £ 25,117
Financial liabilities      
Deposits from banks: 29,804 16,384  
Customer deposits: 418,124 415,460  
Trading and other financial liabilities at fair value through profit or loss: 50,877 54,504  
Derivative financial instruments 26,124 34,924  
Financial liabilities at fair value through profit or loss, category [member]      
Financial liabilities      
Trading and other financial liabilities at fair value through profit or loss: [1]    
Financial assets available-for-sale, category [member]      
Financial assets      
Available-for-sale financial assets 42,098 56,524  
Gross assets and liabilities [Member]      
Financial assets      
Loans and advances to customers [2] 474,214    
Gross assets and liabilities [Member] | Deposits From Banks [Member]      
Financial liabilities      
Deposits from banks: [2] 29,804 16,384  
Gross assets and liabilities [Member] | Deposits from Customers [Member]      
Financial liabilities      
Customer deposits: [2] 419,647 417,615  
Gross assets and liabilities [Member] | Financial liabilities at fair value through profit or loss, category [member]      
Financial liabilities      
Trading and other financial liabilities at fair value through profit or loss: [2] 58,169 56,723  
Gross assets and liabilities [Member] | Derivative liabilities [Member]      
Financial liabilities      
Derivative financial instruments [2] 73,352 90,657  
Gross assets and liabilities [Member] | Financial assets at fair value through profit or loss, category [member]      
Financial assets      
Trading and other financial assets at fair value through profit or loss [2] 170,170 153,393  
Gross assets and liabilities [Member] | Derivative assets [Member]      
Financial assets      
Derivative financial instruments [2] 72,869 92,390  
Gross assets and liabilities [Member] | Loans and Advances to Banks [Member]      
Financial assets      
Loans and advances to banks [2] 6,611 26,902  
Gross assets and liabilities [Member] | Loans and advances to customers [Member]      
Financial assets      
Loans and advances to customers [2]   459,594  
Gross assets and liabilities [Member] | Debt securities [member]      
Financial assets      
Debt securities [2] 3,643 3,397  
Gross assets and liabilities [Member] | Financial assets available-for-sale, category [member]      
Financial assets      
Available-for-sale financial assets [2] 42,098 56,524  
Gross assets and liabilities [Member] | Excluding Reverse Repurchase Agreement [Member]      
Financial assets      
Loans and advances to customers [2] 457,382    
Gross assets and liabilities [Member] | Excluding Reverse Repurchase Agreement [Member] | Financial assets at fair value through profit or loss, category [member]      
Financial assets      
Trading and other financial assets at fair value through profit or loss [2] 131,288 118,095  
Gross assets and liabilities [Member] | Excluding Reverse Repurchase Agreement [Member] | Loans and Advances to Banks [Member]      
Financial assets      
Loans and advances to banks [2] 5,840 26,000  
Gross assets and liabilities [Member] | Excluding Reverse Repurchase Agreement [Member] | Loans and advances to customers [Member]      
Financial assets      
Loans and advances to customers [2]   451,290  
Gross assets and liabilities [Member] | Reverse Repurchase Agreement [Member]      
Financial assets      
Loans and advances to customers [2] 16,832    
Gross assets and liabilities [Member] | Reverse Repurchase Agreement [Member] | Financial assets at fair value through profit or loss, category [member]      
Financial assets      
Trading and other financial assets at fair value through profit or loss [2] 38,882 35,298  
Gross assets and liabilities [Member] | Reverse Repurchase Agreement [Member] | Loans and Advances to Banks [Member]      
Financial assets      
Loans and advances to banks [2] 771 902  
Gross assets and liabilities [Member] | Reverse Repurchase Agreement [Member] | Loans and advances to customers [Member]      
Financial assets      
Loans and advances to customers [2]   8,304  
Gross assets and liabilities [Member] | Excluding Repurchase Agreement [Member] | Deposits From Banks [Member]      
Financial liabilities      
Deposits from banks: [2] 6,629 9,105  
Gross assets and liabilities [Member] | Excluding Repurchase Agreement [Member] | Deposits from Customers [Member]      
Financial liabilities      
Customer deposits: [2] 417,009 415,153  
Gross assets and liabilities [Member] | Excluding Repurchase Agreement [Member] | Financial liabilities at fair value through profit or loss, category [member]      
Financial liabilities      
Trading and other financial liabilities at fair value through profit or loss: [2] 9,499 12,437  
Gross assets and liabilities [Member] | Repurchase Agreement [Member] | Deposits From Banks [Member]      
Financial liabilities      
Deposits from banks: [2] 23,175 7,279  
Gross assets and liabilities [Member] | Repurchase Agreement [Member] | Deposits from Customers [Member]      
Financial liabilities      
Customer deposits: [2] 2,638 2,462  
Gross assets and liabilities [Member] | Repurchase Agreement [Member] | Financial liabilities at fair value through profit or loss, category [member]      
Financial liabilities      
Trading and other financial liabilities at fair value through profit or loss: [2] 48,670 44,286  
Offset [Member]      
Financial assets      
Loans and advances to customers [3] (1,716)    
Offset [Member] | Deposits from Customers [Member]      
Financial liabilities      
Customer deposits: [3] (1,523) (2,155)  
Offset [Member] | Financial liabilities at fair value through profit or loss, category [member]      
Financial liabilities      
Trading and other financial liabilities at fair value through profit or loss: [3] (7,292) (2,219) [2]  
Offset [Member] | Derivative liabilities [Member]      
Financial liabilities      
Derivative financial instruments [3] (47,228) (55,733) [2]  
Offset [Member] | Financial assets at fair value through profit or loss, category [member]      
Financial assets      
Trading and other financial assets at fair value through profit or loss [3] (7,292) (2,219)  
Offset [Member] | Derivative assets [Member]      
Financial assets      
Derivative financial instruments [3] (47,035) (56,252)  
Offset [Member] | Loans and advances to customers [Member]      
Financial assets      
Loans and advances to customers [3]   (1,636)  
Offset [Member] | Excluding Reverse Repurchase Agreement [Member]      
Financial assets      
Loans and advances to customers [3] (1,716)    
Offset [Member] | Excluding Reverse Repurchase Agreement [Member] | Loans and advances to customers [Member]      
Financial assets      
Loans and advances to customers [3]   (1,636)  
Offset [Member] | Reverse Repurchase Agreement [Member] | Financial assets at fair value through profit or loss, category [member]      
Financial assets      
Trading and other financial assets at fair value through profit or loss [3] (7,292) (2,219)  
Offset [Member] | Excluding Repurchase Agreement [Member] | Deposits from Customers [Member]      
Financial liabilities      
Customer deposits: [3] (1,523) (2,155)  
Offset [Member] | Repurchase Agreement [Member] | Financial liabilities at fair value through profit or loss, category [member]      
Financial liabilities      
Trading and other financial liabilities at fair value through profit or loss: [3] (7,292) (2,219)  
Net amounts presented in the balance sheet [Member]      
Financial assets      
Loans and advances to customers 472,498    
Net amounts presented in the balance sheet [Member] | Deposits From Banks [Member]      
Financial liabilities      
Deposits from banks: 29,804 16,384  
Net amounts presented in the balance sheet [Member] | Deposits from Customers [Member]      
Financial liabilities      
Customer deposits: 418,124 415,460  
Net amounts presented in the balance sheet [Member] | Financial liabilities at fair value through profit or loss, category [member]      
Financial liabilities      
Trading and other financial liabilities at fair value through profit or loss: 50,877 54,504  
Net amounts presented in the balance sheet [Member] | Derivative liabilities [Member]      
Financial liabilities      
Derivative financial instruments 26,124 34,924  
Net amounts presented in the balance sheet [Member] | Financial assets at fair value through profit or loss, category [member]      
Financial assets      
Trading and other financial assets at fair value through profit or loss 162,878 151,174  
Net amounts presented in the balance sheet [Member] | Derivative assets [Member]      
Financial assets      
Derivative financial instruments 25,834 36,138  
Net amounts presented in the balance sheet [Member] | Loans and Advances to Banks [Member]      
Financial assets      
Loans and advances to banks 6,611 26,902  
Net amounts presented in the balance sheet [Member] | Loans and advances to customers [Member]      
Financial assets      
Loans and advances to customers   457,958  
Net amounts presented in the balance sheet [Member] | Debt securities [member]      
Financial assets      
Debt securities 3,643 3,397  
Net amounts presented in the balance sheet [Member] | Financial assets available-for-sale, category [member]      
Financial assets      
Available-for-sale financial assets 42,098 56,524  
Net amounts presented in the balance sheet [Member] | Excluding Reverse Repurchase Agreement [Member]      
Financial assets      
Loans and advances to customers 455,666    
Net amounts presented in the balance sheet [Member] | Excluding Reverse Repurchase Agreement [Member] | Financial assets at fair value through profit or loss, category [member]      
Financial assets      
Trading and other financial assets at fair value through profit or loss 131,288 118,095  
Net amounts presented in the balance sheet [Member] | Excluding Reverse Repurchase Agreement [Member] | Loans and Advances to Banks [Member]      
Financial assets      
Loans and advances to banks 5,840 26,000  
Net amounts presented in the balance sheet [Member] | Excluding Reverse Repurchase Agreement [Member] | Loans and advances to customers [Member]      
Financial assets      
Loans and advances to customers   449,654  
Net amounts presented in the balance sheet [Member] | Reverse Repurchase Agreement [Member]      
Financial assets      
Loans and advances to customers 16,832    
Net amounts presented in the balance sheet [Member] | Reverse Repurchase Agreement [Member] | Financial assets at fair value through profit or loss, category [member]      
Financial assets      
Trading and other financial assets at fair value through profit or loss 31,590 33,079  
Net amounts presented in the balance sheet [Member] | Reverse Repurchase Agreement [Member] | Loans and Advances to Banks [Member]      
Financial assets      
Loans and advances to banks 771 902  
Net amounts presented in the balance sheet [Member] | Reverse Repurchase Agreement [Member] | Loans and advances to customers [Member]      
Financial assets      
Loans and advances to customers   8,304  
Net amounts presented in the balance sheet [Member] | Excluding Repurchase Agreement [Member] | Deposits From Banks [Member]      
Financial liabilities      
Deposits from banks: 6,629 9,105  
Net amounts presented in the balance sheet [Member] | Excluding Repurchase Agreement [Member] | Deposits from Customers [Member]      
Financial liabilities      
Customer deposits: 415,486 412,998  
Net amounts presented in the balance sheet [Member] | Excluding Repurchase Agreement [Member] | Financial liabilities at fair value through profit or loss, category [member]      
Financial liabilities      
Trading and other financial liabilities at fair value through profit or loss: 9,499 12,437  
Net amounts presented in the balance sheet [Member] | Repurchase Agreement [Member] | Deposits From Banks [Member]      
Financial liabilities      
Deposits from banks: 23,175 7,279  
Net amounts presented in the balance sheet [Member] | Repurchase Agreement [Member] | Deposits from Customers [Member]      
Financial liabilities      
Customer deposits: 2,638 2,462  
Net amounts presented in the balance sheet [Member] | Repurchase Agreement [Member] | Financial liabilities at fair value through profit or loss, category [member]      
Financial liabilities      
Trading and other financial liabilities at fair value through profit or loss: 41,378 42,067  
Cash collateral received/pledged [Member]      
Financial assets      
Loans and advances to customers [4] (1,656)    
Cash collateral received/pledged [Member] | Deposits From Banks [Member]      
Financial liabilities      
Deposits from banks: [4] (4,860) (5,080)  
Cash collateral received/pledged [Member] | Deposits from Customers [Member]      
Financial liabilities      
Customer deposits: [4] (1,205) (1,391)  
Cash collateral received/pledged [Member] | Derivative liabilities [Member]      
Financial liabilities      
Derivative financial instruments [4] (3,949) (4,620)  
Cash collateral received/pledged [Member] | Derivative assets [Member]      
Financial assets      
Derivative financial instruments [4] (5,419) (6,472)  
Cash collateral received/pledged [Member] | Loans and Advances to Banks [Member]      
Financial assets      
Loans and advances to banks [4] (2,939) (2,826)  
Cash collateral received/pledged [Member] | Loans and advances to customers [Member]      
Financial assets      
Loans and advances to customers [4]   (1,793)  
Cash collateral received/pledged [Member] | Excluding Reverse Repurchase Agreement [Member]      
Financial assets      
Loans and advances to customers [4] (1,656)    
Cash collateral received/pledged [Member] | Excluding Reverse Repurchase Agreement [Member] | Loans and Advances to Banks [Member]      
Financial assets      
Loans and advances to banks [4] (2,293) (2,826)  
Cash collateral received/pledged [Member] | Excluding Reverse Repurchase Agreement [Member] | Loans and advances to customers [Member]      
Financial assets      
Loans and advances to customers [4]   (1,793)  
Cash collateral received/pledged [Member] | Reverse Repurchase Agreement [Member] | Loans and Advances to Banks [Member]      
Financial assets      
Loans and advances to banks (646)    
Cash collateral received/pledged [Member] | Excluding Repurchase Agreement [Member] | Deposits From Banks [Member]      
Financial liabilities      
Deposits from banks: [4] (4,860) (5,080)  
Cash collateral received/pledged [Member] | Excluding Repurchase Agreement [Member] | Deposits from Customers [Member]      
Financial liabilities      
Customer deposits: [4] (1,205) (1,391)  
Non-cash collateral received/pledged [Member]      
Financial assets      
Loans and advances to customers [4] (23,862)    
Non-cash collateral received/pledged [Member] | Deposits From Banks [Member]      
Financial liabilities      
Deposits from banks: [4] (23,175) (7,974)  
Non-cash collateral received/pledged [Member] | Deposits from Customers [Member]      
Financial liabilities      
Customer deposits: [4] (9,668) (8,793)  
Non-cash collateral received/pledged [Member] | Financial liabilities at fair value through profit or loss, category [member]      
Financial liabilities      
Trading and other financial liabilities at fair value through profit or loss: [4] (41,378) (42,067)  
Non-cash collateral received/pledged [Member] | Derivative liabilities [Member]      
Financial liabilities      
Derivative financial instruments [4] (17,459) (24,820)  
Non-cash collateral received/pledged [Member] | Financial assets at fair value through profit or loss, category [member]      
Financial assets      
Trading and other financial assets at fair value through profit or loss [4] (34,912) (36,344)  
Non-cash collateral received/pledged [Member] | Derivative assets [Member]      
Financial assets      
Derivative financial instruments [4] (13,807) (19,906)  
Non-cash collateral received/pledged [Member] | Loans and Advances to Banks [Member]      
Financial assets      
Loans and advances to banks [4] (125) (902)  
Non-cash collateral received/pledged [Member] | Loans and advances to customers [Member]      
Financial assets      
Loans and advances to customers [4]   (14,635)  
Non-cash collateral received/pledged [Member] | Financial assets available-for-sale, category [member]      
Financial assets      
Available-for-sale financial assets [4] (16,751) (21,475)  
Non-cash collateral received/pledged [Member] | Excluding Reverse Repurchase Agreement [Member]      
Financial assets      
Loans and advances to customers [4] (7,030)    
Non-cash collateral received/pledged [Member] | Excluding Reverse Repurchase Agreement [Member] | Financial assets at fair value through profit or loss, category [member]      
Financial assets      
Trading and other financial assets at fair value through profit or loss [4] (3,322) (3,265)  
Non-cash collateral received/pledged [Member] | Excluding Reverse Repurchase Agreement [Member] | Loans and advances to customers [Member]      
Financial assets      
Loans and advances to customers [4]   (6,331)  
Non-cash collateral received/pledged [Member] | Reverse Repurchase Agreement [Member]      
Financial assets      
Loans and advances to customers [4] (16,832)    
Non-cash collateral received/pledged [Member] | Reverse Repurchase Agreement [Member] | Financial assets at fair value through profit or loss, category [member]      
Financial assets      
Trading and other financial assets at fair value through profit or loss [4] (31,590) (33,079)  
Non-cash collateral received/pledged [Member] | Reverse Repurchase Agreement [Member] | Loans and Advances to Banks [Member]      
Financial assets      
Loans and advances to banks [4] (125) (902)  
Non-cash collateral received/pledged [Member] | Reverse Repurchase Agreement [Member] | Loans and advances to customers [Member]      
Financial assets      
Loans and advances to customers   (8,304)  
Non-cash collateral received/pledged [Member] | Excluding Repurchase Agreement [Member] | Deposits From Banks [Member]      
Financial liabilities      
Deposits from banks: [4] (695)  
Non-cash collateral received/pledged [Member] | Excluding Repurchase Agreement [Member] | Deposits from Customers [Member]      
Financial liabilities      
Customer deposits: [4] (7,030) (6,331)  
Non-cash collateral received/pledged [Member] | Repurchase Agreement [Member] | Deposits From Banks [Member]      
Financial liabilities      
Deposits from banks: [4] (23,175) (7,279)  
Non-cash collateral received/pledged [Member] | Repurchase Agreement [Member] | Deposits from Customers [Member]      
Financial liabilities      
Customer deposits: (2,638) [4] (2,462)  
Non-cash collateral received/pledged [Member] | Repurchase Agreement [Member] | Financial liabilities at fair value through profit or loss, category [member]      
Financial liabilities      
Trading and other financial liabilities at fair value through profit or loss: [4] (41,378) (42,067)  
Potential net amounts if offset of related amounts permitted [Member]      
Financial assets      
Loans and advances to customers 446,980    
Potential net amounts if offset of related amounts permitted [Member] | Deposits From Banks [Member]      
Financial liabilities      
Deposits from banks: 1,769 3,330  
Potential net amounts if offset of related amounts permitted [Member] | Deposits from Customers [Member]      
Financial liabilities      
Customer deposits: 407,251 405,276  
Potential net amounts if offset of related amounts permitted [Member] | Financial liabilities at fair value through profit or loss, category [member]      
Financial liabilities      
Trading and other financial liabilities at fair value through profit or loss: 9,499 12,437  
Potential net amounts if offset of related amounts permitted [Member] | Derivative liabilities [Member]      
Financial liabilities      
Derivative financial instruments 4,716 5,484  
Potential net amounts if offset of related amounts permitted [Member] | Financial assets at fair value through profit or loss, category [member]      
Financial assets      
Trading and other financial assets at fair value through profit or loss 127,966 114,830  
Potential net amounts if offset of related amounts permitted [Member] | Derivative assets [Member]      
Financial assets      
Derivative financial instruments 6,608 9,760  
Potential net amounts if offset of related amounts permitted [Member] | Loans and Advances to Banks [Member]      
Financial assets      
Loans and advances to banks 3,547 23,174  
Potential net amounts if offset of related amounts permitted [Member] | Loans and advances to customers [Member]      
Financial assets      
Loans and advances to customers   441,530  
Potential net amounts if offset of related amounts permitted [Member] | Debt securities [member]      
Financial assets      
Debt securities 3,643 3,397  
Potential net amounts if offset of related amounts permitted [Member] | Financial assets available-for-sale, category [member]      
Financial assets      
Available-for-sale financial assets 25,347 35,049  
Potential net amounts if offset of related amounts permitted [Member] | Excluding Reverse Repurchase Agreement [Member]      
Financial assets      
Loans and advances to customers 446,980    
Potential net amounts if offset of related amounts permitted [Member] | Excluding Reverse Repurchase Agreement [Member] | Financial assets at fair value through profit or loss, category [member]      
Financial assets      
Trading and other financial assets at fair value through profit or loss 127,966 114,830  
Potential net amounts if offset of related amounts permitted [Member] | Excluding Reverse Repurchase Agreement [Member] | Loans and Advances to Banks [Member]      
Financial assets      
Loans and advances to banks 3,547 23,174  
Potential net amounts if offset of related amounts permitted [Member] | Excluding Reverse Repurchase Agreement [Member] | Loans and advances to customers [Member]      
Financial assets      
Loans and advances to customers   441,530  
Potential net amounts if offset of related amounts permitted [Member] | Excluding Repurchase Agreement [Member] | Deposits From Banks [Member]      
Financial liabilities      
Deposits from banks: 1,769 3,330  
Potential net amounts if offset of related amounts permitted [Member] | Excluding Repurchase Agreement [Member] | Deposits from Customers [Member]      
Financial liabilities      
Customer deposits: 407,251 405,276  
Potential net amounts if offset of related amounts permitted [Member] | Excluding Repurchase Agreement [Member] | Financial liabilities at fair value through profit or loss, category [member]      
Financial liabilities      
Trading and other financial liabilities at fair value through profit or loss: £ 9,499 £ 12,437  
[1] Where the exposure to an unobservable input is managed on a net basis, only the net impact is shown in the table.
[2] After impairment allowance.
[3] The amounts set off in the balance sheet as shown above represent derivatives and repurchase agreements with central clearing houses which meet the criteria for offsetting under IAS 32.
[4] The Group enters into derivatives and repurchase and reverse repurchase agreements with various counterparties which are governed by industry standard master netting agreements. The Group holds and provides cash and securities collateral in respective of derivative transactions covered by these agreements. The right to set off balances under these master netting agreements or to set off cash and securities collateral only arises in the event of non-payment or default and, as a result, these arrangements do not qualify for offsetting under IAS 32.