Company: BCS
Filing Date: 2025-07-29
Form Type: 6-K
Source: 0001654954-25-008608
Chunk: 54

Company: BARCLAYS PLC
Filing Date: 2025-07-29
Form: 6-K
Chunk 54
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 recognition) and the amount that would have arisen had valuation models using unobservable inputs been used on initial recognition, less amounts subsequently recognised, is £266m (December 2024: £273m) for financial instruments measured at fair value and £168m (December 2024: £173m) for financial instruments carried at amortised cost. There are additions and FX revaluation of £47m (December 2024: £173m) and amortisation and releases of £54m (December 2024: £105m) in amounts attributable to financial instruments measured at fair value and additions of £nil (December 2024: £nil) and amortisation and releases of £5m (December 2024: £19m) in amounts attributable to financial instruments measured at amortised cost.**

#### Third party credit enhancements
Structured and brokered certificates of deposit issued by the Group are insured up to $250,000 per depositor by the Federal Deposit Insurance Corporation (FDIC) in the United States. The FDIC is funded by fees that Barclays and other banks pay for deposit insurance coverage. The carrying value of these issued certificates of deposit that are designated under the IFRS 9 fair value option includes this third-party credit enhancement. The on-balance sheet value of these brokered certificates of deposit amounted to £3,004m (December 2024: £4,844m).

**Comparison of carrying amounts and fair values for assets and liabilities not held at fair value**

Valuation methodologies employed in calculating the fair value of financial assets and liabilities measured at amortised cost are consistent with those described within Note 17, Fair value of financial instruments in the Barclays PLC Annual Report 2024.

The following table summarises the fair value of financial assets and liabilities measured at amortised cost on the Group’s balance sheet:

|                                                         |  As at 30.06.25 |            |  As at 31.12.24 |            |
|                                                         | Carrying amount | Fair value | Carrying amount | Fair value |
| Financial assets                                        |              £m |         £m |              £m |         £m |
| Debt securities at amortised cost                       |          69,936 |     69,528 |          68,210 |     67,354 |
| Loans and advances at amortised cost                    |         347,828 |    345,952 |         346,273 |    343,016 |
| Reverse repurchase