Company: BCS
Filing Date: 2025-02-13
Form Type: 20-F
Source: 0000312069-25-000114
Chunk: 537

Company: BARCLAYS PLC
Filing Date: 2025-02-13
Form: 20-F
Chunk 537
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 |   3,821 |   4,907 |  1,963 |
| Cash collateral                               |   2,408 |   2,375 |    460 |
| Other1                                        |     740 |     452 |    381 |
| Interest and similar income                   |  38,326 |  35,075 | 19,096 |
| Deposits at amortised cost                    | -14,092 | -11,252 | -3,573 |
| Debt securities in issue                      |  -6,708 |  -6,344 | -3,240 |
| Subordinated liabilities                      |    -945 |    -866 |   -530 |
| Cash collateral                               |  -2,276 |  -2,254 |   -396 |
| Other2                                        |  -1,369 |  -1,650 |   -785 |
| Interest and similar expense                  | -25,390 | -22,366 | -8,524 |
| Net interest income                           |  12,936 |  12,709 | 10,572 |

Notes:

1 Includes interest income from reverse repurchase agreements and other similar secured lending at amortised cost and negative interest on liabilities.

2 I ncludes interest expense from repurchase agreement and other similar secured lending at amortised cost and negative expense on assets.

Interest and similar income presented above represents interest revenue calculated using the effective interest method. Costs to

originate credit card balances of £ 1,016m ( 2023 : £ 935m ; 2022 : £ 786m ) have been amortised to interest and similar income during the

year.

4 Net fee and commission income

Accounting for net fee and commission income

The Group recognises fee and commission income charged for services provided by the Group as and when performance obligations

are satisfied, for example, on completion of the underlying transaction. Incremental costs are reported within fee and commission

expense if they are directly attributable to generating identifiable fee and commission income. Where the contractual arrangements

also result in the Group recognising financial instruments in scope of IFRS 9 , such financial instruments are initially recognised at fair

value in accordance with IFRS 9 before applying the provisions of IFRS 15 .

Fee and commission income is disaggregated below by fee types that reflect the nature of the services offered across the Group and

operating segments, in accordance with IFRS 15 .