RBS 2010 Annual Report Download - page 310

11 Financial instruments - classification continued
The following table provides information for reclassifications made in 2009.
2009 2008
2009 - on reclassification 31 December 2009 After reclassification
Carrying
value
Effective
Interest
rate
Expected
cash flows
Carrying
value
Fair
value
Gains/
(losses)
up to the
date of
reclassification Income
Impairment
losses
Amount
that would
have been
recognised had
reclassification
not occurred
Reduction in
profit or loss
as result of
reclassification
Gains/(losses)
recognised in
the income
statement
in prior
period
£m % £m £m £m £m £m £m £m £m £m
Reclassified from HFT to LAR
Loans
- leveraged finance 510 13.37 1,075 — — — (70) (71) (141) — (76)
- corporate
and other loans 1,230 2.85 1,565 887 924 (103) 26 (180) (115) 39 14
1,740 2,640 887 924 (103) (44) (251) (256) 39 (62)
Debt securities
- RMBS 86 3.30 94 78 74 (2) 2 — (3) (5) (3)
- CMBS 64 2.17 67 41 36 (3) (6) — (10) (4) (14)
- other ABS 39 2.51 41 7 7 1 1 — — (1) (10)
- other 66 13.19 147 64 71 (29) 3 — 11 8 (12)
255 349 190 188 (33) — — (2) (2) (39)
1,995 2,989 1,077 1,112 (136) (44) (251) (258) 37 (101)
RBS Group 2010308
Notes on the accounts continued