RBS 2011 Annual Report Download - page 370

368 RBS Group 2011
15 Debt securities
Central and local government
UK US Other
Banks
Other
financial
institutions Corporate Total
Of which
ABS (1)
2011 £m £m £m £m £m £m £m £m
Held-for-trading 9,004 19,636 36,928 3,400 23,160 2,948 95,076 20,816
Designated as at fair value through profit or loss 1 — 127 53 457 9 647 558
Available-for-sale 13,436 20,848 25,552 13,175 31,752 2,535 107,298 40,735
Loans and receivables 10 — 1 312 5,259 477 6,059 5,200
22,451 40,484 62,608 16,940 60,628 5,969 209,080 67,309
Available-for-sale
Gross unrealised gains 1,428 1,311 1,180 52 913 94 4,978 1,001
Gross unrealised losses — — (171) (838) (2,386) (13) (3,408) (3,158)
2010
Held-for-trading 5,097 15,648 42,828 5,486 23,711 6,099 98,869 21,988
Designated as at fair value through profit or loss 1117 262 4 8 10 402 119
Available-for-sale 8,377 22,244 32,865 16,982 29,148 1,514 111,130 42,515
Loans and receivables 11 — — 1 6,686 381 7,079 6,203
13,486 38,009 75,955 22,473 59,553 8,004 217,480 70,825
Available-for-sale
Gross unrealised gains 349 525 700 143 827 51 2,595 1,057
Gross unrealised losses (10) (2) (618) (786) (2,626) (55) (4,097) (3,396)
2009
Held-for-trading (2) 8,128 9,175 49,967 5,856 31,708 6,648 111,482 28,820
Designated as at fair value through profit or loss 122 208 402 415 1,211 245 2,603 394
Available-for-sale 19,071 19,010 45,530 19,569 36,635 3,483 143,298 51,044
Loans and receivables (2) 1 — — — 6,899 2,971 9,871 7,924
27,322 28,393 95,899 25,840 76,453 13,347 267,254 88,182
Available-for-sale
Gross unrealised gains 109 399 1,062 149 621 72 2,412 783
Gross unrealised losses (60) (98) (266) (289) (2,984) (213) (3,910) (3,314)
Notes:
(1) Includes asset-backed securities issued by US federal agencies and government sponsored entities, and covered bonds.
(2) During 2009, the Group reclassified debt securities from the held-for-trading category into the loans and receivables category and in 2008 from the held-for-trading and available-for-sale categories
into the loans and receivables category and from the held-for-trading category into the available-for-sale category (see pages 343 and 344).
Gross gains of £751 million (2010 - £635 million; 2009 - £1,155 million) and gross losses of £19 million (2010 - £159 million; 2009 - £1,255 million) were
realised on the sale of available-for-sale securities.
Notes on the consolidated accounts continued