Company: BCS
Filing Date: 2025-02-13
Form Type: 20-F
Source: 0000312069-25-000114
Chunk: 534

Company: BARCLAYS PLC
Filing Date: 2025-02-13
Form: 20-F
Chunk 534
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 taxpositions include forward-lookingassumptions and estimates.                               | on page379          |
| Fair value of financialinstruments                                       | Classification of financial instruments withsignificant unobservable inputs  as Level 3.                            | Valuation of Level 3 assets and liabilities aretypically determined by referencingobservable inputs, historical data, oremploying other analytical techniques.               | on page393          |
| Goodwill and intangible assets                                           | Identification of cash generating units(CGUs) and allocation of goodwill forimpairment testing.                     | The value-in-use (VIU) of a CGU forimpairment testing includes forecastingfuture cash flows and determination of thediscount rate.                                           | on page409          |
| Pensions and post-retirementbenefit obligations                          | -                                                                                                                   | Valuation of defined benefit schemeobligations includes assumptions on post-retirement mortality, discount rates andinflation.                                               | on page428          |
| Provisions including conductand legal, competition andregulatory matters | Determination as to whether a presentobligation exists.                                                             | Estimation uncertainty in  the probability,timing, nature and quantum of outflows.                                                                                           | on page411          |

7. Other disclosures

To improve transparency and ease of reference, by concentrating related information in one place, certain disclosures required under

IFRS have been included within the Risk review section as follows:

▪ Credit risk on pages 212 to 214 and 229 to 281

▪ Market risk on pages 214 to 215 and 282 to 283

▪ Treasury and Capital risk – liquidity on pages 215 and 285 to 294

▪ Treasury and Capital risk – capital on pages 215 to 216 and 295 to 301

These disclosures are covered by the audit opinion (included on pages 353 to 355 ) where referenced as a udited.

Financial performance and returns The notes included in this section focus on the results and performance of the Group. Information on the income generated, expenditure incurred, segmental performance, tax, earnings per share and dividends are included here. For further detail on performance, see income statement commentary within the Financial review (unaudited). 2 Segmental reporting Presentation of segmental reporting Operating segments are reported in a manner consistent with the internal reporting provided to the Executive Committee, which is responsible for allocating resources and assessing performance of the operating segments, and has been identified as the chief operating decision maker. All transactions between business segments are conducted on an arm’s-length basis