RBS 2010 Annual Report Download - page 309

31 December 2009
Amount recognised in
profit or loss
Carrying
value Fair value Income
Impairment
losses
Amount
that would
have been
recognised had
reclassification
not occurred
Reduction in
profit or loss
as result of
reclassification
2009 £m £m £m £m £m £m
Reclassified from HFT to LAR
Loans
-leveraged finance 2,574 2,257 109
(902) 482 1,275
- corporate and other loans 5,302 4,114 99 (361) (321) (59)
7,876 6,371 208
(1,263) 161 1,216
Debt securities
-CDO 21 21 2
— 2 —
- RMBS 1,532 1,168 (115) — (25) 90
- CMBS 826 596 (44) —24 68
- CLOs 647 536 (43) (16) 39 98
- other ABS 1,145 1,070 (13) — — 13
- other 886 882 34 —254 220
5,057 4,273 (179) (16) 294 489
12,933 10,644 29
(1,279) 455 1,705
Reclassified from HFT to AFS (1)
Debt securities
-CDO 1,170 1,170 35 (226) 40 231
- RMBS 3,042 3,042 335 (84) 460 209
- CMBS 63 63 (2) —11 13
- CLOs 2,676 2,676 57 —704 647
- other ABS 508 508 20 —44 24
- other 142 142 (3) (118) 34 155
7,601 7,601 442
(428) 1,293 1,279
Equity securities 28 28 (1) — — 1
7,629 7,629 441
(428) 1,293 1,280
Reclassified from AFS to LAR (2)
Debt securities 869 745 21
—21 —
21,431 19,018 491
(1,707) 1,769 2,985
Notes:
(1) The amount taken to AFS reserves was £1,067 million.
(2) The amount that would have been taken to AFS reserves if reclassification had not occurred is £(73) million.
307RBS Group 2010
Financial statements