v3.25.2
Report of the directors financial review risk report - Summary of financial instruments to which the impairment requirements in IFRS 9 are applied (Details)
£ in Millions, $ in Millions
Jun. 30, 2025
GBP (£)
Jun. 30, 2025
USD ($)
Dec. 31, 2024
GBP (£)
Dec. 31, 2024
USD ($)
Loans and advances to customers at amortised cost        
Disclosure of financial assets [line items]        
Financial assets £ 78,881   £ 82,666  
Loans and advances to banks at amortised cost        
Disclosure of financial assets [line items]        
Financial assets 15,803   14,521  
Gross carrying/ nominal amount | IFRS 9        
Disclosure of financial assets [line items]        
Off-balance sheet commitments 148,476   124,640  
Financial assets and off-balance sheet loan commitments 487,895   460,163  
Gross carrying/ nominal amount | Debt instruments measured at amortised cost        
Disclosure of financial assets [line items]        
Financial assets 487,895   460,163  
Gross carrying/ nominal amount | Debt instruments measured at amortised cost | IFRS 9        
Disclosure of financial assets [line items]        
Financial assets 339,419   335,523  
Gross carrying/ nominal amount | Debt instruments measured at amortised cost | – assets held for sale | IFRS 9        
Disclosure of financial assets [line items]        
Financial assets 3,473   2,591  
Gross carrying/ nominal amount | Loans and advances to customers at amortised cost | Debt instruments measured at amortised cost        
Disclosure of financial assets [line items]        
Financial assets 79,551   83,524  
Gross carrying/ nominal amount | Loans and advances to customers at amortised cost | Debt instruments measured at amortised cost | IFRS 9        
Disclosure of financial assets [line items]        
Financial assets 79,551   83,524  
Gross carrying/ nominal amount | Loans and advances to banks at amortised cost | Debt instruments measured at amortised cost        
Disclosure of financial assets [line items]        
Financial assets 15,806   14,524  
Gross carrying/ nominal amount | Loans and advances to banks at amortised cost | Debt instruments measured at amortised cost | IFRS 9        
Disclosure of financial assets [line items]        
Financial assets 15,806   14,524  
Gross carrying/ nominal amount | Other financial assets measured at amortised cost | Debt instruments measured at amortised cost        
Disclosure of financial assets [line items]        
Financial assets 244,062   237,475  
Gross carrying/ nominal amount | Other financial assets measured at amortised cost | Debt instruments measured at amortised cost | IFRS 9        
Disclosure of financial assets [line items]        
Financial assets 244,062 $ 244,062 237,475 $ 237,475
Gross carrying/ nominal amount | – cash and balances at central banks | Debt instruments measured at amortised cost | IFRS 9        
Disclosure of financial assets [line items]        
Financial assets 96,155   119,184  
Gross carrying/ nominal amount | – reverse repurchase agreements – non-trading | IFRS 9        
Disclosure of financial assets [line items]        
Financial assets | $   56,861   32,675
Gross carrying/ nominal amount | – reverse repurchase agreements – non-trading | Debt instruments measured at amortised cost | IFRS 9        
Disclosure of financial assets [line items]        
Financial assets 68,408   53,612  
Gross carrying/ nominal amount | – financial investments | Debt instruments measured at amortised cost | IFRS 9        
Disclosure of financial assets [line items]        
Financial assets 14,953   12,226  
Gross carrying/ nominal amount | Prepayments, accrued income and other assets | Debt instruments measured at amortised cost | IFRS 9        
Disclosure of financial assets [line items]        
Financial assets 61,073   49,862  
Gross carrying/ nominal amount | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’)        
Disclosure of financial assets [line items]        
Financial assets 52,547 52,547 46,649 46,649
Gross carrying/ nominal amount | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | – assets held for sale        
Disclosure of financial assets [line items]        
Financial assets 11,574   6,776  
Gross carrying/ nominal amount | Loans and other credit-related commitments        
Disclosure of financial assets [line items]        
Off-balance sheet commitments 145,623   121,764  
Gross carrying/ nominal amount | Loans and other credit-related commitments | IFRS 9        
Disclosure of financial assets [line items]        
Off-balance sheet commitments 145,621   121,764  
Gross carrying/ nominal amount | Financial guarantees | IFRS 9        
Disclosure of financial assets [line items]        
Off-balance sheet commitments 2,855   2,876  
Allowance for ECL | IFRS 9        
Disclosure of financial assets [line items]        
Off-balance sheet commitments (50)   (58)  
Financial assets and off-balance sheet loan commitments (729)   (925)  
Allowance for ECL | Debt instruments measured at amortised cost        
Disclosure of financial assets [line items]        
Financial assets (729)   (925)  
Allowance for ECL | Debt instruments measured at amortised cost | IFRS 9        
Disclosure of financial assets [line items]        
Financial assets (679)   (867)  
Allowance for ECL | Debt instruments measured at amortised cost | – assets held for sale | IFRS 9        
Disclosure of financial assets [line items]        
Financial assets (3)   (3)  
Allowance for ECL | Loans and advances to customers at amortised cost | Debt instruments measured at amortised cost        
Disclosure of financial assets [line items]        
Financial assets (670)   (858)  
Allowance for ECL | Loans and advances to customers at amortised cost | Debt instruments measured at amortised cost | IFRS 9        
Disclosure of financial assets [line items]        
Financial assets (670)   (858)  
Allowance for ECL | Loans and advances to banks at amortised cost | Debt instruments measured at amortised cost        
Disclosure of financial assets [line items]        
Financial assets (3)   (3)  
Allowance for ECL | Loans and advances to banks at amortised cost | Debt instruments measured at amortised cost | IFRS 9        
Disclosure of financial assets [line items]        
Financial assets (3)   (3)  
Allowance for ECL | Other financial assets measured at amortised cost | Debt instruments measured at amortised cost        
Disclosure of financial assets [line items]        
Financial assets (6)   (6)  
Allowance for ECL | Other financial assets measured at amortised cost | Debt instruments measured at amortised cost | IFRS 9        
Disclosure of financial assets [line items]        
Financial assets (6) (6) (6) (6)
Allowance for ECL | – cash and balances at central banks | Debt instruments measured at amortised cost | IFRS 9        
Disclosure of financial assets [line items]        
Financial assets 0   0  
Allowance for ECL | – reverse repurchase agreements – non-trading | Debt instruments measured at amortised cost | IFRS 9        
Disclosure of financial assets [line items]        
Financial assets 0   0  
Allowance for ECL | – financial investments | Debt instruments measured at amortised cost | IFRS 9        
Disclosure of financial assets [line items]        
Financial assets 0   0  
Allowance for ECL | Prepayments, accrued income and other assets | Debt instruments measured at amortised cost | IFRS 9        
Disclosure of financial assets [line items]        
Financial assets (3)   (3)  
Allowance for ECL | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’)        
Disclosure of financial assets [line items]        
Financial assets (26) $ (26) (22) $ (22)
Allowance for ECL | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | – assets held for sale        
Disclosure of financial assets [line items]        
Financial assets 0   0  
Allowance for ECL | Loans and other credit-related commitments | IFRS 9        
Disclosure of financial assets [line items]        
Off-balance sheet commitments (46)   (49)  
Allowance for ECL | Financial guarantees | IFRS 9        
Disclosure of financial assets [line items]        
Off-balance sheet commitments £ (4)   £ (9)