20-F/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

FORM 20-F/A

(Amendment No. 1)

(Mark One)

☐ REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR 12(g) OF THE SECURITIES EXCHANGE ACT OF 1934

OR

☑ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended December 31, 2017

OR

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from                      to                     

OR

☐ SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

Date of event requiring this shell company report                     

Commission file numbers	Barclays PLC	1-09246
	Barclays Bank PLC	1-10257

BARCLAYS PLC

BARCLAYS BANK PLC

(Exact Names of Registrants as Specified in their Charter[s])

ENGLAND

(Jurisdiction of Incorporation or Organization)

1 CHURCHILL PLACE, LONDON E14 5HP, ENGLAND

(Address of Principal Executive Offices)

GARTH WRIGHT, +44 (0)20 7116 3170, GARTH.WRIGHT@BARCLAYS.COM

1 CHURCHILL PLACE, LONDON E14 5HP, ENGLAND

*(Name, Telephone, E-mail and/or Facsimile number and Address of Company Contact Person)

Securities registered or to be registered pursuant to Section 12(b) of the Act:

Barclays PLC

Title of Each Class	Name of Each Exchange On Which Registered
25p ordinary shares	New York Stock Exchange*
American Depositary Shares, each representing four 25p ordinary shares	New York Stock Exchange
4.375% Fixed Rate Subordinated Notes due 2024	New York Stock Exchange
2.75% Fixed Rate Senior Notes due 2019	New York Stock Exchange
2.00% Fixed Rate Senior Notes due 2018	New York Stock Exchange
3.65% Fixed Rate Senior Notes due 2025	New York Stock Exchange
2.875% Fixed Rate Senior Notes due 2020	New York Stock Exchange
5.25% Fixed Rate Senior Notes due 2045	New York Stock Exchange
3.25% Fixed Rate Senior Notes due 2021	New York Stock Exchange
4.375% Fixed Rate Senior Notes due 2026	New York Stock Exchange
5.20% Fixed Rate Subordinated Notes due 2026	New York Stock Exchange
3.20% Fixed Rate Senior Notes due 2021	New York Stock Exchange
Floating Rate Senior Notes due 2021	New York Stock Exchange
Floating Rate Senior Notes due 2023	New York Stock Exchange
3.684% Fixed Rate Senior Notes due 2023	New York Stock Exchange
4.337% Fixed Rate Senior Notes due 2028	New York Stock Exchange
4.950% Fixed Rate Senior Notes due 2047	New York Stock Exchange
4.836% Fixed Rate Subordinated Callable Notes due 2028	New York Stock Exchange
3.250% Fixed Rate Senior Notes due 2033	New York Stock Exchange

* Not for trading, but in connection with the registration of American Depository Shares, pursuant to the requirements to the Securities and Exchange Commission.

Barclays Bank PLC

Title of Each Class	Name of Each Exchange On Which Registered
Callable Floating Rate Notes 2035	New York Stock Exchange
2.650% Fixed Rate Senior Notes due 2021	New York Stock Exchange
Floating Rate Notes due 2021	New York Stock Exchange
Non-Cumulative Callable Dollar Preference Shares, Series 5	New York Stock Exchange*
American Depository Shares, Series 5, each representing one Non-Cumulative Callable Dollar Preference Share, Series 5	New York Stock Exchange
5.140% Lower Tier 2 Notes due October 2020	New York Stock Exchange
iPath® Bloomberg Commodity Index Total ReturnSM ETN	NYSE Arca
iPath® Bloomberg Agriculture Subindex Total ReturnSM ETN	NYSE Arca
iPath® Bloomberg Aluminum Subindex Total ReturnSM ETN	NYSE Arca
iPath® Bloomberg Cocoa Subindex Total ReturnSM ETN	NYSE Arca
iPath® Bloomberg Coffee Subindex Total ReturnSM ETN	NYSE Arca
iPath® Bloomberg Copper Subindex Total ReturnSM ETN	NYSE Arca
iPath® Bloomberg Cotton Subindex Total ReturnSM ETN	NYSE Arca
iPath® Bloomberg Energy Subindex Total ReturnSM ETN	NYSE Arca
iPath® Bloomberg Grains Subindex Total ReturnSM ETN	NYSE Arca
iPath® Bloomberg Industrial Metals Subindex Total ReturnSM ETN	NYSE Arca
iPath® Bloomberg Lead Subindex Total ReturnSM ETN	NYSE Arca
iPath® Bloomberg Livestock Subindex Total ReturnSM ETN	NYSE Arca
iPath® Bloomberg Natural Gas Subindex Total ReturnSM ETN	NYSE Arca
iPath® Bloomberg Nickel Subindex Total ReturnSM ETN	NYSE Arca
iPath® Bloomberg Platinum Subindex Total ReturnSM ETN	NYSE Arca
iPath® Bloomberg Precious Metals Subindex Total ReturnSM ETN	NYSE Arca
iPath® Bloomberg Softs Subindex Total ReturnSM ETN	NYSE Arca
iPath® Bloomberg Sugar Subindex Total ReturnSM ETN	NYSE Arca
iPath® Bloomberg Tin Subindex Total ReturnSM ETN	NYSE Arca
iPath® S&P GSCI® Total Return Index ETN	NYSE Arca
iPath® S&P GSCI® Crude Oil Total Return Index ETN	NYSE Arca
iPath® CBOE S&P 500 BuyWrite IndexSM ETN	NYSE Arca
iPath® MSCI India IndexSM ETN	NYSE Arca
iPath® EUR/USD Exchange Rate ETN	NYSE Arca
iPath® GBP/USD Exchange Rate ETN	NYSE Arca
iPath® JPY/USD Exchange Rate ETN	NYSE Arca
iPath® S&P 500 VIX Short-Term FuturesTM ETN	NYSE Arca
iPath® S&P 500 VIX Mid-Term FuturesTM ETN	NYSE Arca
iPath® Inverse S&P 500 VIX Short-Term FuturesTM ETN	NYSE Arca
iPath® Long Extended Russell 1000® TR Index ETN	NYSE Arca
iPath® Long Extended Russell 2000® TR Index ETN	NYSE Arca
iPath® Long Enhanced MSCI EAFE® TR Index ETN	NYSE Arca
iPath® Long Enhanced MSCI Emerging Markets Index ETN	NYSE Arca
iPath® Long Extended S&P 500® TR Index ETN	NYSE Arca
iPath® Global Carbon ETN	NYSE Arca
iPath® Optimized Currency Carry ETN	NYSE Arca
iPath® US Treasury Steepener ETN	NASDAQ
iPath® US Treasury Flattener ETN	NASDAQ
iPath® US Treasury 2-year Bull ETN	NASDAQ
iPath® US Treasury 2-year Bear ETN	NASDAQ
iPath® US Treasury 10-year Bull ETN	NASDAQ
iPath® US Treasury 10-year Bear ETN	NASDAQ
iPath® US Treasury Long Bond Bull ETN	NASDAQ
iPath® US Treasury Long Bond Bear ETN	NASDAQ
iPath® Pure Beta Broad Commodity ETN	NYSE Arca
iPath® Pure Beta S&P GSCI®-Weighted ETN	NYSE Arca
iPath® Pure Beta Cocoa ETN	NYSE Arca
iPath® Pure Beta Coffee ETN	NYSE Arca
iPath® Pure Beta Cotton ETN	NYSE Arca
iPath® Pure Beta Sugar ETN	NYSE Arca
iPath® Pure Beta Aluminum ETN	NYSE Arca
iPath® Pure Beta Copper ETN	NYSE Arca
iPath® Pure Beta Lead ETN	NYSE Arca
iPath® Pure Beta Nickel ETN	NYSE Arca
iPath® Pure Beta Crude Oil ETN	NYSE Arca
iPath® Seasonal Natural Gas ETN	NYSE Arca
iPath® Pure Beta Agriculture ETN	NYSE Arca
iPath® Pure Beta Grains ETN	NYSE Arca
iPath® Pure Beta Softs ETN	NYSE Arca
iPath® Pure Beta Industrial Metals ETN	NYSE Arca
iPath® Pure Beta Energy ETN	NYSE Arca
iPath® Pure Beta Livestock ETN	NYSE Arca
iPath® Pure Beta Precious Metals ETN	NYSE Arca
iPath® US Treasury 5-year Bull ETN	NASDAQ
iPath® US Treasury 5-year Bear ETN	NASDAQ
iPath® S&P 500 Dynamic VIX ETN	NYSE Arca
iPath® Inverse S&P 500 VIX Short-Term FuturesTM ETN (II)	NYSE Arca
iPath® GEMS IndexTM ETN	NYSE Arca
iPath® GEMS Asia 8 ETN	NYSE Arca
iPath® Asian and Gulf Currency Revaluation ETN	NYSE Arca
iPath® S&P MLP ETN	NYSE Arca
iPath® Series B S&P GCSI Crude Oil Return Index ETN	NYSE Arca
iPath® Series B Bloomberg Agriculture Subindex Total ReturnSM ETN	NYSE Arca
iPath® Series B Bloomberg Aluminum Subindex Total ReturnSM ETN	NYSE Arca
iPath® Series B Bloomberg Coffee Subindex Total ReturnSM ETN	NYSE Arca
iPath® Series B Bloomberg Copper Subindex Total ReturnSM ETN	NYSE Arca
iPath® Series B Bloomberg Cotton Subindex Total ReturnSM ETN	NYSE Arca
iPath® Series B Bloomberg Energy Subindex Total ReturnSM ETN	NYSE Arca
iPath® Series B Bloomberg Grains Subindex Total ReturnSM ETN	NYSE Arca
iPath® Series B Bloomberg Industrial Metals Subindex Total ReturnSM ETN	NYSE Arca
iPath® Series B Bloomberg Livestock Subindex Total ReturnSM ETN	NYSE Arca
iPath® Series B Bloomberg Nickel Subindex Total ReturnSM ETN	NYSE Arca
iPath® Series B Bloomberg Platinum Subindex Total ReturnSM ETN	NYSE Arca
iPath® Series B Bloomberg Precious Metals Subindex Total ReturnSM ETN	NYSE Arca
iPath® Series B Bloomberg Softs Subindex Total ReturnSM ETN	NYSE Arca
iPath® Series B Bloomberg Sugar Subindex Total ReturnSM ETN	NYSE Arca
iPath® Series B Bloomberg Tin Subindex Total ReturnSM ETN	NYSE Arca
iPath® Series B Bloomberg Natural Gas Subindex Total ReturnSM ETN	NYSE Arca
iPath® Series B S&P 500 VIX Short-Term FuturesTM ETNs	CBOE BZX Exchange
iPath® Series B S&P 500 VIX Mid-Term FuturesTM ETNs	CBOE BZX Exchange
Barclays ETN+ S&P 500® VEQTOR™ ETN	NYSE Arca
Barclays ETN+ Shiller CAPETM ETNs	NYSE Arca
Barclays ETN+ Select MLP ETN	NYSE Arca
Barclays ETN+ FI Enhanced Europe 50 ETN	NYSE Arca
Barclays ETN+ FI Enhanced Global High Yield ETN	NYSE Arca
Barclays ETN+ FI Enhanced Europe 50 ETN Series B	NYSE Arca
Barclays Women in Leadership ETN	NYSE Arca
Barclays Return on Disability ETN	NYSE Arca
Barclays Inverse US Treasury Composite ETN	NASDAQ

* Not for trading, but in connection with the registration of American Depository Shares, pursuant to the requirements to the Securities and Exchange Commission.

Securities registered or to be registered pursuant to Section 12(g) of the Act: None

Securities for which there is a reporting obligation pursuant to Section 15(d) of the Act: None

Indicate the number of outstanding shares of each of the issuers’ classes of capital or common stock as of the close of the period covered by the annual report.

Barclays PLC	25p ordinary shares	16,804,603,949
Barclays Bank PLC	£1 ordinary shares	2,342,558,515
	£1 preference shares	1,000
	€100 preference shares	31,856
	$0.25 preference shares	106,000,000
	$100 preference shares	58,133

Indicate by check mark if each registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.

Yes ☐  No ☑

If this report is an annual or transition report, indicate by check mark if the registrants are not required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange Act 1934.

Yes ☐  No ☑

Note—Checking the box above will not relieve any registrant required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 from their obligations under those Sections.

Indicate by check mark whether the registrants: (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) have been subject to such filing requirements for the past 90 days.

Yes ☑  No ☐

Indicate by check mark whether the registrants have submitted electronically and posted on their corporate Web sites, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

Yes ☑  No ☐

Indicate by check mark whether each registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or an emerging growth company. See definition of “large accelerated filer,” “accelerated filer,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. (Check one):

Barclays PLC

Large Accelerated Filer ☑ Accelerated Filer ☐ Non-Accelerated Filer ☐ Emerging growth company ☐

Barclays Bank PLC

Large Accelerated Filer ☐ Accelerated Filer ☐ Non-Accelerated Filer ☑ Emerging growth company ☐

If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards* provided pursuant to Section 13(a) of the Exchange Act. ☐

† The term “new or revised financial accounting standard” refers to any update issued by the Financial Accounting Standards Board to its Accounting Standards Codification after April 5, 2012.

*Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing:

U.S. GAAP ☐

International Financial Reporting Standards as issued by the International Accounting Standards Board ☑

Other ☐

*If “Other” has been checked in response to the previous question, indicate by check mark which financial statement item the registrant has elected to follow:

Item 17 ☐

Item 18 ☐

If this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes ☐  No ☑

(APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PAST FIVE YEARS.)

Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.

Yes ☐  No ☐

EXPLANATORY NOTE

This Amendment No. 1 to the Annual Report on Form 20-F for the fiscal year ended December 31, 2017, originally filed with the Securities and Exchange Commission on February 22, 2018 (the “2017 Form 20-F”), is being filed solely for the purposes of adding Exhibit 101 to Item 19 “Exhibits” and furnishing the Interactive Data File disclosure as Exhibit 101 in accordance with Rule 405 of Regulation S-T. Exhibit 101 was not previously filed.

Other than as expressly set forth above, this Amendment No. 1 to the 2017 Form 20-F does not, and does not purport to, amend, update or restate the information in any other item of the 2017 Form 20-F, or reflect any events that have occurred after the 2017 Form 20-F was originally filed.

EXHIBIT INDEX

Exhibit	Description
101.INS	XBRL Instance Document
101.SCH	XBRL Taxonomy Extension Schema
101.CAL	XBRL Taxonomy Extension Schema Calculation Linkbase
101.DEF	XBRL Taxonomy Extension Schema Definition Linkbase
101.LAB	XBRL Taxonomy Extension Schema Label Linkbase
101.PRE	XBRL Taxonomy Extension Schema Presentation Linkbase

Signatures

The registrant hereby certifies that it meets all of the requirements for filing this Amendment No. 1 to Form 20-F and that it has duly caused and authorised the undersigned to sign this this Amendment No. 1 to Form 20-F on its behalf.

Date March 19, 2018	Barclays PLC (Registrant)
	By	/s/ Tushar Morzaria
		Tushar Morzaria, Group Finance Director

The registrant hereby certifies that it meets all of the requirements for filing this Amendment No. 1 to Form 20-F and that it has duly caused and authorised the undersigned to sign this this Amendment No. 1 to Form 20-F on its behalf.

Date March 19, 2018	Barclays Bank PLC (Registrant)
	By	/s/ Tushar Morzaria
		Tushar Morzaria, Group Finance Director

XML

Document and Entity Information	12 Months Ended
	Dec. 31, 2017 shares
Document And Entity Information [abstract]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	FY
Trading Symbol	BCS
Entity Registrant Name	BARCLAYS PLC
Entity Central Index Key	0000312069
Current Fiscal Year End Date	--12-31
Entity Well Known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock Shares Outstanding	16,804,603,949

XML

Consolidated Income Statement - GBP (£) £ in Millions		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Consolidated and separate financial statements [line items]
Interest income		£ 13,631	£ 14,541	£ 13,953
Interest expense		(3,786)	(4,004)	(3,345)
Net interest income		9,845	10,537	10,608
Fee and commission income		8,751	8,570	8,470
Fee and commission expense		(1,937)	(1,802)	(1,611)
Net fee and commission income		6,814	6,768	6,859
Net trading income		3,500	2,768	3,426
Net investment income		861	1,324	1,097
Other income		56	54	50
Total income		21,076	21,451	22,040
Credit impairment charges and other provisions		(2,336)	(2,373)	(1,762)
Net operating income		18,740	19,078	20,278
Staff costs		(8,560)	(9,423)	(8,853)
Infrastructure costs		(2,949)	(2,998)	(2,691)
Administration and general expenses		(3,247)	(2,917)	(2,983)
Provision for UK customer redress		(700)	(1,000)	(2,772)
Provision for ongoing investigations and litigation relating to Foreign Exchange		0	0	(1,237)
Operating expenses		(15,456)	(16,338)	(18,536)
Share of post-tax results of associates and joint ventures		70	70	41
Profit/(loss) on disposal of subsidiaries, associates and joint ventures		187	420	(637)
Profit before tax		3,541	3,230	1,146
Taxation		(2,240)	(993)	(1,149)
Profit/(loss) after tax in respect of continuing operations		1,301	2,237	(3)
(Loss)/Profit after tax in respect of discontinued operation		(2,195)	591	626
(Loss)/Profit after tax		(894)	2,828	623
Profit (loss), attributable to [abstract]
Equity holders of the parent		(1,922)	1,623	(394)
Other equity holders		639	457	345
Total equity holders of the parent		(1,283)	2,080	(49)
Non-controlling interests in respect of continuing operations		249	346	348
Non-controlling interests in respect of discontinued operation		140	402	324
(Loss)/Profit after tax		£ (894)	£ 2,828	£ 623
Earnings per share [abstract]
Basic (loss)/earnings per ordinary share		£ (10.3)	£ 10.4	£ (1.9)
Basic earnings/(loss) per ordinary share in respect of continuing operations		3.5	9.3	(3.7)
Basic loss/earnings per ordinary share in respect of discontinued operation		(13.8)	1.1	1.8
Diluted (loss)/earnings per share		(10.1)	10.3	(1.9)
Diluted earnings/(loss) per ordinary share in respect of continuing operations		3.4	9.2	(3.7)
Diluted (loss)/earnings per ordinary share in respect of discontinued operation		£ (13.5)	£ 1.1	£ 1.8
Barclays Bank PLC [member]
Consolidated and separate financial statements [line items]
Interest income		£ 13,631	£ 14,423	£ 13,947
Interest expense		(3,883)	(2,966)	(2,584)
Net interest income		9,748	11,457	11,363
Fee and commission income		8,775	8,625	8,494
Fee and commission expense		(1,901)	(1,789)	(1,611)
Net fee and commission income		6,874	6,836	6,883
Net trading income		3,387	2,795	3,430
Net investment income		859	1,324	1,097
Other income		69	57	35
Total income		20,937	22,469	22,808
Credit impairment charges and other provisions		(2,336)	(2,373)	(1,762)
Net operating income		18,601	20,096	21,046
Staff costs	[1]	(6,445)	(9,211)	(8,853)
Infrastructure costs		(2,068)	(2,937)	(2,691)
Administration and general expenses		(6,476)	(3,200)	(2,983)
Provision for UK customer redress		(700)	(1,000)	(2,772)
Provision for ongoing investigations and litigation relating to Foreign Exchange		0	0	(1,237)
Operating expenses	[2]	(15,689)	(16,348)	(18,536)
Share of post-tax results of associates and joint ventures		70	70	41
Profit/(loss) on disposal of subsidiaries, associates and joint ventures		184	565	(637)
Profit before tax		3,166	4,383	1,914
Taxation		(2,125)	(1,245)	(1,302)
Profit/(loss) after tax in respect of continuing operations		1,041	3,138	612
(Loss)/Profit after tax in respect of discontinued operation		(2,195)	591	626
(Loss)/Profit after tax		(1,154)	3,729	1,238
Profit (loss), attributable to [abstract]
Equity holders of the parent		(1,937)	2,867	566
Other equity holders		639	457	345
Total equity holders of the parent		(1,298)	3,324	911
Non-controlling interests in respect of continuing operations		4	3	3
Non-controlling interests in respect of discontinued operation		140	402	324
(Loss)/Profit after tax		£ (1,154)	£ 3,729	£ 1,238

[1] The Group has realigned outsourcing costs from administration and general expenses to staff costs in order to more appropriately reflect the nature and internal management of these costs. The net effect of these movements is to reduce administration and general expenses and to increase staff costs by £ 847 m in 2017 and £ 1,063 m in 2016.

[2] Total operating expenses of £ 15,689 m (2016: £ 16,348 m; 2015: £ 18,536 m) include depreciati on of property, plant and equipment of £ 303 m (2016: £ 482 m; 2015: £ 475 m), amortisation of intangible assets of £ 478 m (2016: £ 661 m; 2015: £ 570 m),goodwill impairment nil( 2016 : nil; 2015 : £ 102 m) and administration and other expenses of £ 14,908 m (2016 £ 15,20 5 m; 2015: £ 17,389 m).

XML

Consolidated Income Statement (Parenthetical) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Other equity holders	£ 639	£ 457
Taxation	2,240	993
Net Profit (loss) after tax attributable to other equity holders	465	329
Other equity interest [member]
Taxation	£ 174	£ 128

XML

Consolidated statement of comprehensive income - GBP (£) £ in Millions		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of operating segments [line items]
Net interest (expense)/income		£ 9,845	£ 10,537	£ 10,608
Other income		56	54	50
Operating expenses		15,456	16,338	18,536
Profit before tax		3,541	3,230	1,146
Tax expense (income), continuing operations		2,240	993	1,149
(Loss)/Profit after tax		(894)	2,828	623
Profit/(loss) after tax in respect of continuing operations		1,301	2,237	(3)
(Loss)/Profit after tax in respect of discontinued operation		(2,195)	591	626
Exchange differences on translation [abstract]
Currency translation differences	[1]	(1,337)	3,024	748
Available-for-sale financial assets [abstract]
Net gains/losses from changes in fair value		473	2,147	64
Net gains transferred to net profit on disposal		(294)	(912)	(374)
Net losses/(gains) transferred to net profit due to impairment		3	20	17
Net losses/ (gains) transferred to net profit due to fair value hedging		283	(1,677)	(148)
Changes in insurance liabilities and other movements		11	53	86
Tax		(27)	(18)	126
Cash flow hedging reserve [abstract]
Net gains/(losses) from changes in fair value		(626)	1,455	(312)
Net gains transferred to net profit		(643)	(365)	(238)
Tax		321	(292)	57
Other		(5)	13	20
Other comprehensive (loss)/income that may be recycled to profit or loss		(1,841)	3,448	46
Other comprehensive (loss)/ income not reclyced to profit or loss [abstract]:
Retirement benefit remeasurements		115	(1,309)	1,176
Own credit		(7)	0	0
Tax		(66)	329	(260)
Other comprehensive income/(loss) not recycled to profit or loss, from continuing operations		42	(980)	916
Total comprehensive income for the year		(1,392)	6,816	237
Profit (loss), attributable to [abstract]
Ordinary equity holders		(1,922)	1,623	(394)
Other equity holders		639	457	345
Total equity holders of the parent		(1,283)	2,080	(49)
Comprehensive income attributable to [abstract]
Equity holders of the parent		(1,749)	5,233	45
Non-controlling interests		357	1,583	192
Total comprehensive income for the year		(1,392)	6,816	237
Parent [member]
Disclosure of operating segments [line items]
Dividends received from subsidiary		674	621	876
Net interest (expense)/income		10	5	7
Other income		690	334	227
Operating expenses		96	26	6
Profit before tax		1,258	934	1,090
Tax expense (income), continuing operations		111	60	43
(Loss)/Profit after tax		1,147	874	1,047
Other comprehensive (loss)/ income not reclyced to profit or loss [abstract]:
Other comprehensive income for the period		60	26	0
Total comprehensive income for the year		1,207	900	1,047
Profit (loss), attributable to [abstract]
Ordinary equity holders		508	417	702
Other equity holders		639	457	345
Total equity holders of the parent		1,147	874	1,047
Comprehensive income attributable to [abstract]
Equity holders of the parent		568	443	702
Non-controlling interests		639	457	345
Total comprehensive income for the year		1,207	900	1,047
Barclays Bank PLC [member]
Disclosure of operating segments [line items]
Net interest (expense)/income		9,748	11,457	11,363
Other income		69	57	35
Operating expenses	[2]	15,689	16,348	18,536
Profit before tax		3,166	4,383	1,914
Tax expense (income), continuing operations		2,125	1,245	1,302
(Loss)/Profit after tax		(1,154)	3,729	1,238
Profit/(loss) after tax in respect of continuing operations		1,041	3,138	612
(Loss)/Profit after tax in respect of discontinued operation		(2,195)	591	626
Exchange differences on translation [abstract]
Currency translation differences	[3]	(1,310)	3,027	748
Available-for-sale financial assets [abstract]
Net gains/losses from changes in fair value	[3]	404	2,178	60
Net gains transferred to net profit on disposal	[3]	(294)	(912)	(377)
Net losses/(gains) transferred to net profit due to impairment	[3]	3	20	17
Net losses/ (gains) transferred to net profit due to fair value hedging	[3]	283	(1,677)	(148)
Changes in insurance liabilities and other movements	[3]	60	53	86
Tax	[3]	(27)	(18)	132
Cash flow hedging reserve [abstract]
Net gains/(losses) from changes in fair value	[3]	(428)	689	(990)
Net gains transferred to net profit	[3]	(602)	(431)	(276)
Tax	[3]	256	(59)	221
Other		(7)	47	19
Other comprehensive (loss)/income that may be recycled to profit or loss		(1,662)	2,917	(508)
Other comprehensive (loss)/ income not reclyced to profit or loss [abstract]:
Retirement benefit remeasurements		115	(1,309)	1,179
Own credit		(7)	0	0
Tax		(66)	329	(260)
Other comprehensive income/(loss) not recycled to profit or loss, from continuing operations		42	(980)	919
Total comprehensive income for the year		(1,473)	7,186	303
Profit (loss), attributable to [abstract]
Ordinary equity holders		(1,937)	2,867	566
Other equity holders		639	457	345
Total equity holders of the parent		(1,298)	3,324	911
Comprehensive income attributable to [abstract]
Equity holders of the parent		(1,585)	5,947	457
Non-controlling interests		112	1,239	(154)
Total comprehensive income for the year		(1,473)	7,186	303
Continuing operations [member]
Other comprehensive (loss)/ income not reclyced to profit or loss [abstract]:
Other comprehensive income for the period		(1,799)	2,468	962
Total comprehensive income for the year		(498)	4,705	959
Comprehensive income attributable to [abstract]
Total comprehensive income for the year		(498)	4,705	959
Continuing operations [member] | Barclays Bank PLC [member]
Other comprehensive (loss)/ income not reclyced to profit or loss [abstract]:
Other comprehensive income for the period		(1,620)	1,937	411
Total comprehensive income for the year		(579)	5,075	1,023
Comprehensive income attributable to [abstract]
Total comprehensive income for the year		(579)	5,075	1,023
Discontinued operations [member]
Other comprehensive (loss)/ income not reclyced to profit or loss [abstract]:
Other comprehensive income for the period		1,301	1,520	(1,348)
Total comprehensive income for the year		(894)	2,111	(722)
Comprehensive income attributable to [abstract]
Total comprehensive income for the year		(894)	2,111	(722)
Discontinued operations [member] | Barclays Bank PLC [member]
Other comprehensive (loss)/ income not reclyced to profit or loss [abstract]:
Other comprehensive income for the period		1,301	1,520	(1,346)
Total comprehensive income for the year		(894)	2,111	(720)
Comprehensive income attributable to [abstract]
Total comprehensive income for the year		£ (894)	£ 2,111	£ (720)

[1] Includes £ 189 m loss (2016: £ 101 m gain) on recycling of currency translation differences.

[2] Total operating expenses of £ 15,689 m (2016: £ 16,348 m; 2015: £ 18,536 m) include depreciati on of property, plant and equipment of £ 303 m (2016: £ 482 m; 2015: £ 475 m), amortisation of intangible assets of £ 478 m (2016: £ 661 m; 2015: £ 570 m),goodwill impairment nil( 2016 : nil; 2015 : £ 102 m) and administration and other expenses of £ 14,908 m (2016 £ 15,20 5 m; 2015: £ 17,389 m).

[3] For further details refer to Note k

XML

Consolidated statement of comprehensive income (Parenthetical) £ in Millions	12 Months Ended
	Dec. 31, 2017 GBP (£) Employees		Dec. 31, 2016 GBP (£) Employees
Consolidated and separate financial statements [line items]
Gain (loss) on recycling of currency translation differences	£ 189		£ (101)
Profit (loss)	(894)		2,828
Comprehensive income	£ (1,392)		£ 6,816
Number of employees (full time equivalent) | Employees	79,900	[1]	119,300	[2]
Parent [member]
Consolidated and separate financial statements [line items]
Profit (loss)	£ 1,147		£ 874
Comprehensive income	1,207		900
Other comprehensive income	£ 60		£ 26
Number of employees (full time equivalent) | Employees	90		7

[1] As a result of the establishment of the Group Service Company in September 2017, employees who are now empl oyed by the Group Service Company and who were previously allocated to, or were within, Barclays UK and Barclays International are now reported in Head Office.

[2] Number of employ ees included 40,800 employees in re lation to Africa Bankin g for 2016.

XML

Consolidated balance sheet - GBP (£) £ in Millions		Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015
Assets [abstract]
Cash and balances at central banks		£ 171,082		£ 102,353		£ 49,711
Items in course of collection from other banks		2,153		1,467		1,011
Trading portfolio assets		113,760		80,240		77,348
Financial assets designated at fair value		116,281		78,608		76,830
Derivative financial instruments		237,669		346,626		327,709
Financial investments		58,916		63,317		90,267
Loans and advances to banks		35,663		43,251		41,349
Loans and advances to customers		365,552		392,784		399,217
Reverse repurchase agreements and other similar secured lending		12,546		13,454		28,187
Prepayments, accrued income and other assets		2,389		2,893		3,010
Investments in associates and joint ventures		718		684		573
Property, plant and equipment		2,572		2,825		3,468
Goodwill and intangible assets		7,849		7,726		8,222
Current tax assets		482		561		415
Deferred tax assets		3,457		4,869		4,495
Retirement benefit assets		966		14		836
Assets included in disposal groups classified as held for sale		1,193	[1]	71,454		7,364
Other assets	[2]			89,821
Total Assets		1,133,248		1,213,126	[3]	1,120,000	[4]
Liabilities [abstract]
Deposits from banks		37,723		48,214		47,080
Items in the course of collection due to other banks		446		636		1,013
Customer accounts		429,121		423,178		418,242
Repurchase agreements and other similar secured borrowing		40,338		19,760		25,035
Trading portfolio liabilities		37,351		34,687		33,967
Financial liabilities designated at fair value		173,718		96,031		91,745
Derivative financial instruments		238,345		340,487		324,252
Debt securities in issue		73,314		75,932		69,150
Subordinated liabilities		23,826		23,383		21,467
Accruals, deferred income and other liabilities		8,565		8,871		10,610
Provisions		3,543		4,134		4,142
Current tax liabilities		586		737		903
Deferred tax liabilities		44		29		122
Retirement benefit liabilities		312		390		423
Liabilities included in disposal groups classified as held for sale		0	[1]	65,292		5,997
Other liabilities	[2]			75,066
Total liabilities		1,067,232		1,141,761		1,054,148
Equity [abstract]
Called up share capital and share premium		22,045		21,842		21,586
Other equity instruments		8,941		6,449		5,305
Other reserves		5,383		6,051		1,898
Retained earnings		27,536		30,531		31,021
Total equity excluding non-controlling interests		63,905		64,873		59,810
Non-controlling interests		2,111		6,492		6,054
Total equity		66,016		71,365		65,864
Total liabilities and equity		1,133,248		1,213,126		1,120,012
Parent [member]
Assets [abstract]
Derivative financial instruments		161		268
Investments in subsidiaries		39,354		36,553
Financial investments		4,782		1,218
Loans and advances to subsidiaries		23,970		19,421
Other assets		202		105
Total Assets		68,469		57,565
Liabilities [abstract]
Deposits from banks		500		547
Debt securities in issue		22,110		16,893
Subordinated liabilities		6,501		3,789
Other liabilities		153		14
Total liabilities		29,264		21,243
Equity [abstract]
Other equity instruments		8,943		6,453
Other reserves		480		420
Retained earnings		7,737		7,607
Total equity		39,205		36,322		35,152
Total liabilities and equity		68,469		57,565
Called up share capital		4,265		4,241
Share premium account		17,780		17,601
Barclays Bank PLC [member]
Assets [abstract]
Cash and balances at central banks		171,036		102,328		49,711
Items in course of collection from other banks		2,153		1,467		1,011
Trading portfolio assets		113,755		80,255		77,398
Financial assets designated at fair value		116,282		78,608		76,830
Derivative financial instruments		237,987		346,820		327,870
Financial investments		58,963		63,365		90,304
Loans and advances to banks		36,209		43,634		41,829
Loans and advances to customers		365,553		392,783		399,217
Reverse repurchase agreements and other similar secured lending		12,546		13,454		28,187
Prepayments, accrued income and other assets		1,850		4,011		3,027
Investments in associates and joint ventures		718		684		573
Property, plant and equipment		1,519		2,466		3,468
Goodwill and intangible assets		4,885		7,348		8,222
Current tax assets		376		501		385
Deferred tax assets		3,352		4,763		4,495
Retirement benefit assets		966		14		836
Assets included in disposal groups classified as held for sale		1,193		71,454		7,364
Total Assets		1,129,343		1,213,955		1,120,727
Liabilities [abstract]
Deposits from banks		37,906		48,214		47,080
Items in the course of collection due to other banks		446		636		1,013
Customer accounts		429,426		424,703		418,307
Repurchase agreements and other similar secured borrowing		40,338		19,760		25,035
Trading portfolio liabilities		37,352		34,687		33,967
Financial liabilities designated at fair value		173,718		96,032		91,745
Derivative financial instruments		238,345		340,487		324,252
Debt securities in issue		69,386		75,369		69,150
Subordinated liabilities		24,193		23,871		21,955
Accruals, deferred income and other liabilities		8,416		8,951		10,612
Provisions		3,302		3,909		4,142
Current tax liabilities		494		708		930
Deferred tax liabilities		0		4		100
Retirement benefit liabilities		287		377		423
Liabilities included in disposal groups classified as held for sale		0		65,292		5,997
Total liabilities		1,063,609		1,143,000		1,054,708
Equity [abstract]
Called up share capital and share premium		14,453		14,462		14,472
Other equity instruments		8,982		6,486		5,350
Other reserves		3,808		4,295		933
Retained earnings		38,490		42,190		43,350
Total equity excluding non-controlling interests		65,733		67,433		64,105
Non-controlling interests		1		3,522		1,914
Total equity		65,734		70,955		66,019
Total liabilities and equity		£ 1,129,343		£ 1,213,955		£ 1,120,727

[1] Disposal groups held for sale and measured at fair value less cost to sell are included in the fair value table.

[2] As at 31 December 2017, other assets includes balances of £1,193m (2016: £71,454m) and other liabilities includes balances of £ nil m (2016: £65,292m) relating to amounts held for sale. Please refer to Note 4 3 for details.

[3] Africa Banking assets held for sale were reported in Head Office for 2016.

[4] Africa Banking assets held for sale were reported in Head Office for 2015.

XML

Consolidated statement of changes in equity - GBP (£) £ in Millions	Total		Before changes in accounting policies [Member]	Parent [member]	Barclays Bank PLC [member]		Barclays Bank PLC [member] Before changes in accounting policies [Member]	Continuing operations [member]	Continuing operations [member] Barclays Bank PLC [member]	Discontinued operations [member]	Discontinued operations [member] Barclays Bank PLC [member]	Barclay's Africa Banking Group Limited [member]	Barclay's Africa Banking Group Limited [member] Barclays Bank PLC [member]	Group Service Company [Member] Barclays Bank PLC [member]	Called up share capital and share premium [member]		Called up share capital and share premium [member] Before changes in accounting policies [Member]	Called up share capital and share premium [member] Parent [member]	Called up share capital and share premium [member] Barclays Bank PLC [member]		Called up share capital and share premium [member] Barclays Bank PLC [member] Before changes in accounting policies [Member]	Called up share capital and share premium [member] Continuing operations [member]		Called up share capital and share premium [member] Continuing operations [member] Barclays Bank PLC [member]	Called up share capital and share premium [member] Discontinued operations [member]		Called up share capital and share premium [member] Discontinued operations [member] Barclays Bank PLC [member]	Called up share capital and share premium [member] Barclay's Africa Banking Group Limited [member] Barclays Bank PLC [member]	[1]	Called up share capital and share premium [member] Group Service Company [Member] Barclays Bank PLC [member]	[1]	Other equity instruments [member]		Other equity instruments [member] Before changes in accounting policies [Member]	Other equity instruments [member] Parent [member]	Other equity instruments [member] Barclays Bank PLC [member]		Other equity instruments [member] Barclays Bank PLC [member] Before changes in accounting policies [Member]	Other equity instruments [member] Continuing operations [member]		Other equity instruments [member] Continuing operations [member] Barclays Bank PLC [member]	Other equity instruments [member] Discontinued operations [member]		Other equity instruments [member] Discontinued operations [member] Barclays Bank PLC [member]	Other equity instruments [member] Barclay's Africa Banking Group Limited [member] Barclays Bank PLC [member]	[1]	Other equity instruments [member] Group Service Company [Member] Barclays Bank PLC [member]	[1]	Capital redemption reserve [member] Parent [member]	Available for sale reserve [member]		Available for sale reserve [member] Before changes in accounting policies [Member]	Available for sale reserve [member] Parent [member]	Available for sale reserve [member] Barclays Bank PLC [member]		Available for sale reserve [member] Barclays Bank PLC [member] Before changes in accounting policies [Member]	Available for sale reserve [member] Continuing operations [member]		Available for sale reserve [member] Continuing operations [member] Barclays Bank PLC [member]	Available for sale reserve [member] Discontinued operations [member]		Available for sale reserve [member] Discontinued operations [member] Barclays Bank PLC [member]	Available for sale reserve [member] Barclay's Africa Banking Group Limited [member] Barclays Bank PLC [member]	[2]	Available for sale reserve [member] Group Service Company [Member] Barclays Bank PLC [member]	[2]	Cash flow hedging reserve [member]		Cash flow hedging reserve [member] Before changes in accounting policies [Member]	Cash flow hedging reserve [member] Barclays Bank PLC [member]		Cash flow hedging reserve [member] Barclays Bank PLC [member] Before changes in accounting policies [Member]	Cash flow hedging reserve [member] Continuing operations [member]		Cash flow hedging reserve [member] Continuing operations [member] Barclays Bank PLC [member]	Cash flow hedging reserve [member] Discontinued operations [member]		Cash flow hedging reserve [member] Discontinued operations [member] Barclays Bank PLC [member]	Cash flow hedging reserve [member] Barclay's Africa Banking Group Limited [member] Barclays Bank PLC [member]	[2]	Cash flow hedging reserve [member] Group Service Company [Member] Barclays Bank PLC [member]	[2]	Currency translation reserve [member]		Currency translation reserve [member] Before changes in accounting policies [Member]	Currency translation reserve [member] Barclays Bank PLC [member]		Currency translation reserve [member] Barclays Bank PLC [member] Before changes in accounting policies [Member]	Currency translation reserve [member] Continuing operations [member]		Currency translation reserve [member] Continuing operations [member] Barclays Bank PLC [member]	Currency translation reserve [member] Discontinued operations [member]		Currency translation reserve [member] Discontinued operations [member] Barclays Bank PLC [member]	Currency translation reserve [member] Barclay's Africa Banking Group Limited [member] Barclays Bank PLC [member]	[2]	Currency translation reserve [member] Group Service Company [Member] Barclays Bank PLC [member]	[2]	Other reserves and other shareholders equity [Member] Barclays Bank PLC [member]		Other reserves and other shareholders equity [Member] Barclays Bank PLC [member] Before changes in accounting policies [Member]	Other reserves and other shareholders equity [Member] Continuing operations [member] Barclays Bank PLC [member]	Other reserves and other shareholders equity [Member] Discontinued operations [member] Barclays Bank PLC [member]	Other reserves and other shareholders equity [Member] Barclay's Africa Banking Group Limited [member] Barclays Bank PLC [member]	[1]	Other reserves and other shareholders equity [Member] Group Service Company [Member] Barclays Bank PLC [member]	[1]	Own credit reserve [member]		Own credit reserve [member] Before changes in accounting policies [Member]	Own credit reserve [member] Barclays Bank PLC [member]	Own credit reserve [member] Barclays Bank PLC [member] Before changes in accounting policies [Member]	Own credit reserve [member] Continuing operations [member]		Own credit reserve [member] Continuing operations [member] Barclays Bank PLC [member]	Own credit reserve [member] Discontinued operations [member]		Own credit reserve [member] Discontinued operations [member] Barclays Bank PLC [member]	Own credit reserve [member] Barclay's Africa Banking Group Limited [member] Barclays Bank PLC [member]	Own credit reserve [member] Group Service Company [Member] Barclays Bank PLC [member]	Other reserves and treasury shares [member]		Other reserves and treasury shares [member] Before changes in accounting policies [Member]	Other reserves and treasury shares [member] Continuing operations [member]		Other reserves and treasury shares [member] Discontinued operations [member]		Retained earnings [member]	Retained earnings [member] Before changes in accounting policies [Member]	Retained earnings [member] Parent [member]	Retained earnings [member] Barclays Bank PLC [member]	Retained earnings [member] Barclays Bank PLC [member] Before changes in accounting policies [Member]	Retained earnings [member] Continuing operations [member]	Retained earnings [member] Continuing operations [member] Barclays Bank PLC [member]	Retained earnings [member] Discontinued operations [member]	Retained earnings [member] Discontinued operations [member] Barclays Bank PLC [member]	Retained earnings [member] Barclay's Africa Banking Group Limited [member] Barclays Bank PLC [member]	Retained earnings [member] Group Service Company [Member] Barclays Bank PLC [member]	Total equity excluding non-controlling interests [member]	Total equity excluding non-controlling interests [member] Before changes in accounting policies [Member]	Total equity excluding non-controlling interests [member] Barclays Bank PLC [member]	Total equity excluding non-controlling interests [member] Barclays Bank PLC [member] Before changes in accounting policies [Member]	Total equity excluding non-controlling interests [member] Continuing operations [member]	Total equity excluding non-controlling interests [member] Continuing operations [member] Barclays Bank PLC [member]	Total equity excluding non-controlling interests [member] Discontinued operations [member]	Total equity excluding non-controlling interests [member] Discontinued operations [member] Barclays Bank PLC [member]	Total equity excluding non-controlling interests [member] Barclay's Africa Banking Group Limited [member] Barclays Bank PLC [member]	Total equity excluding non-controlling interests [member] Group Service Company [Member] Barclays Bank PLC [member]	Non-controlling interests [member]	Non-controlling interests [member] Before changes in accounting policies [Member]	Non-controlling interests [member] Barclays Bank PLC [member]	Non-controlling interests [member] Barclays Bank PLC [member] Before changes in accounting policies [Member]	Non-controlling interests [member] Continuing operations [member]	Non-controlling interests [member] Continuing operations [member] Barclays Bank PLC [member]	Non-controlling interests [member] Discontinued operations [member]	Non-controlling interests [member] Discontinued operations [member] Barclays Bank PLC [member]	Non-controlling interests [member] Barclay's Africa Banking Group Limited [member] Barclays Bank PLC [member]	Non-controlling interests [member] Group Service Company [Member] Barclays Bank PLC [member]
Beginning Balance at Dec. 31, 2014	£ 65,958			£ 33,692	£ 66,045										£ 20,809			£ 20,809	£ 14,472	[1]												£ 4,322			£ 4,326	£ 4,350	[1]												£ 394	£ 562			£ 0	£ 578	[2]												£ 1,817			£ 1,817	[2]												£ (582)			£ (582)	[2]												£ 509	[1]								£ 0			£ 0										£ 927							£ 31,712		£ 8,163	£ 42,650								£ 59,567		£ 63,794								£ 6,391		£ 2,251
Profit/(loss) after tax in respect of continuing operations	(3)				612										0				0	[1]												345				345	[1]													0				0	[2]												0			0	[2]												0			0	[2]												0	[1]								0			0										0							(696)			264								(351)		609								348		3
Currency translation movements	748	[3]			748	[4]									0				0	[1]												0				0	[1]													0				0	[2]												0			0	[2]												747			748	[2]												0	[1]								0			0										0							0			0								747		748								1		0
Available for sale investments	(229)				(230)										0				0	[1]												0				0	[1]													(229)				(230)	[2]												0			0	[2]												0			0	[2]												0	[1]								0			0										0							0			0								(229)		(230)								0		0
Cash flow hedges	(493)				(1,045)										0				0	[1]												0				0	[1]													0				0	[2]												(493)			(1,045)	[2]												0			0	[2]												0	[1]								0			0										0							0			0								(493)		(1,045)								0		0
Pension remeasurement	916				919										0				0	[1]												0				0	[1]													0				0	[2]												0			0	[2]												0			0	[2]												0	[1]								0			0										0							916			919								916		919								0		0
Own credit reserve	0														0																	0																		0																	0																0																									0													0							0											0										0
Other	20				19										0				0	[1]												0				0	[1]													0				0	[2]												0			0	[2]												0			0	[2]												0	[1]								0			0										0							20			19								20		19								0		0
Total comprehensive income for the year	237			1,047	303			£ 959	£ 1,023	£ (722)	£ (720)				0			0	0	[1]		£ 0		£ 0	£ 0		£ 0					345			345	345	[1]		£ 345		£ 345	£ 0		£ 0					0	(245)			0	(240)	[2]		£ (229)		£ (230)	£ (16)		£ (10)					(556)			(1,108)	[2]		£ (493)		£ (1,045)	£ (63)		£ (63)					(41)			(41)	[2]		£ 747		£ 748	£ (788)		£ (789)					0	[1]		£ 0	£ 0					0			0		£ 0		£ 0	£ 0		£ 0			0			£ 0		£ 0		542		702	1,501		£ 240	£ 1,202	£ 302	£ 299			45		457		£ 610	£ 1,020	£ (565)	£ (563)			192		(154)		£ 349	£ 3	£ (157)	£ (157)
Issue of new ordinary shares	137			137	0										137			137	0													0			0	0													0	0			0	0													0			0													0			0													0									0			0										0							0		0	0								137		0								0		0
Issue of shares under employee share schemes	1,211			640	571										640			640	0													0			0	0													0	0			0	0													0			0													0			0													0									0			0										0							571		0	571								1,211		571								0		0
Issue and exchange of other equity instruments	995				1,000										0				0	[1]												995				1,000	[1]													0				0	[2]												0			0	[2]												0			0	[2]												0	[1]								0			0										0							0			0								995		1,000								0		0
Issue of other equity instruments				995														0																	995														0				0																																																																													0
Equity settled share schemes	528
Other equity instruments coupons paid	(275)			(275)	(275)										0			0	0													(345)			(345)	(345)													0	0			0	0													0			0													0			0													0									0			0										0							70		70	70								(275)		(275)								0		0
Redemption of preference shares, value	0				0										0				0	[1]												0				0	[1]													0				0	[2]												0			0	[2]												0			0	[2]												0	[1]								0			0										0							0			0								0		0								0		0
Increase in treasury shares	(602)				0										0				0													0				0														0				0													0			0													0			0													0									0			0										(602)							0			0								(602)		0								0		0
Vesting of shares under employee share schemes	(137)				(755)										0				0	[1]												0				0	[1]													0				0	[2]												0			0	[2]												0			0	[2]												0	[1]								0			0										618							(755)			(755)								(137)		(755)								0		0
Dividends paid	(1,633)			(275)	(1,428)										0			0	0	[1]												0			(345)	0	[1]												0	0			0	0	[2]												0			0	[2]												0			0	[2]												0	[1]								0			0										0							(1,081)		(70)	(1,219)								(1,081)		(1,219)								(552)		(209)
Capital contribution from Barclays PLC					560														0	[1]																0	[1]																	0	[2]															0	[2]															0	[2]												0	[1]											0																				560										560										0
Other reserve movements	(27)			(3)	(2)										0			0	0	[1]												(12)			0	0	[1]												0	0			0	0	[2]												0			0	[2]												0			0	[2]												0	[1]								0			0										0							(38)		(3)	(28)								(50)		(28)								23		26
Ending Balance at Dec. 31, 2015	65,864			35,152	66,019										21,586	[5]		21,586	14,472	[1]												5,305	[5]		5,321	5,350	[1]												394	317	[6]		0	338	[2]												1,261	[6]		709	[2]												(623)	[6]		(623)	[2]												509	[1]								0	[6]		0										943	[6]						31,021		7,851	43,350								59,810		64,105								6,054		1,914
Profit/(loss) after tax in respect of continuing operations	2,237				3,138										0	[5]			0	[1]												457	[5]			457	[1]													0	[6]			0	[2]												0	[6]		0	[2]												0	[6]		0	[2]												0	[1]								0	[6]		0										0	[6]						1,434			2,678								1,891		3,135								346		3
Currency translation movements	3,024	[3]			3,027	[4]						£ 1,451			0	[5]			0	[1]												0	[5]			0	[1]													0	[6]			0	[2]												0	[6]		0	[2]												3,022	[6]		3,025	[2]												0	[1]								0	[6]		0										0	[6]						0			0								3,022		3,025								2		2
Available for sale investments	(387)				(356)							(9)			0	[5]			0	[1]												0	[5]			0	[1]													(387)	[6]			(356)	[2]												0	[6]		0	[2]												0	[6]		0	[2]												0	[1]								0	[6]		0										0	[6]						0			0								(387)		(356)								0		0
Cash flow hedges	798				199							89			0	[5]			0	[1]												0	[5]			0	[1]													0	[6]			0	[2]												798	[6]		199	[2]												0	[6]		0	[2]												0	[1]								0	[6]		0										0	[6]						0			0								798		199								0		0
Pension remeasurement	(980)				(980)										0	[5]			0	[1]												0	[5]			0	[1]													0	[6]			0	[2]												0	[6]		0	[2]												0	[6]		0	[2]												0	[1]								0	[6]		0										0	[6]						(980)			(980)								(980)		(980)								0		0
Own credit reserve	0														0	[5]																0	[5]																	0	[6]																0	[6]															0	[6]																								0	[6]												0	[6]						0											0										0
Other	13				47										0	[5]			(17)	[1]												0	[5]			0	[1]													0	[6]			0	[2]												0	[6]		0	[2]												0	[6]		0	[2]												0	[1]								0	[6]		0										0	[6]						12			64								12		47								1		0
Total comprehensive income for the year	6,816			900	7,186			4,705	5,075	2,111	2,111	1,531			0	[5]		0	(17)	[1]		0	[5]	(17)	0	[5]	0					457	[5]		457	457	[1]		457	[5]	457	0	[5]	0					0	(391)	[6]		26	(360)	[2]		(387)	[6]	(356)	(4)	[6]	(4)					844	[6]		245	[2]		798	[6]	199	46	[6]	46					3,674	[6]		3,677	[2]		3,022	[6]	3,025	652	[6]	652					0	[1]		0	0					0	[6]		0		0	[6]	0	0	[6]	0			0	[6]		0	[6]	0	[6]	649		417	1,945		466	1,762	183	183			5,233		5,947		4,356	5,070	877	877			1,583		1,239		349	5	1,234	1,234
Issue of new ordinary shares	68			68	0										68	[5]		68	0													0	[5]		0	0													0	0	[6]		0	0													0	[6]		0													0	[6]		0													0									0	[6]		0										0	[6]						0		0	0								68		0								0		0
Issue of shares under employee share schemes	856			188	0										188	[5]		188	0													0	[5]		0	0													0	0	[6]		0	0													0	[6]		0													0	[6]		0													0									0	[6]		0										0	[6]						668		0	0								856		0								0		0
Issue and exchange of other equity instruments	1,132				1,136										0	[5]			0	[1]												1,132	[5]			1,136	[1]													0	[6]			0	[2]												0	[6]		0	[2]												0	[6]		0	[2]												0	[1]								0	[6]		0										0	[6]						0			0								1,132		1,136								0		0
Issue of other equity instruments				1,132														0																	1,132														0				0																																																																													0
Equity settled share schemes	665				(1,577)														0	[1]																0	[1]																	0	[2]															0	[2]															0	[2]												(199)	[1]											0																				(1,378)										(1,577)										0
Other equity instruments coupons paid	(329)			(366)	(329)										0			0	0													(457)			(457)	(457)													0	0			0	0													0			0													0			0													0									0			0										0							128		91	128								(329)		(329)								0		0
Redemption of preference shares, value	(1,587)				577										0	[5]			0	[1]												0	[5]			0	[1]													0	[6]			0	[2]												0	[6]		0	[2]												0	[6]		0	[2]												0	[1]								0	[6]		0										0	[6]						(417)			577								(417)		577								(1,170)		0
Increase in treasury shares	(140)				0										0	[5]			0													0	[5]			0														0	[6]			0													0	[6]		0													0	[6]		0													0									0	[6]		0										(140)	[6]						0			0								(140)		0								0		0
Vesting of shares under employee share schemes	(249)				(414)										0	[5]			0	[1]												0	[5]			0	[1]													0	[6]			0	[2]												0	[6]		0	[2]												0	[6]		0	[2]												0	[1]								0	[6]		0										166	[6]						(415)			(414)								(249)		(414)								0		0
Dividends paid	(1,332)			(757)	(1,213)										0	[5]		0	0	[1]												0	[5]		0	0	[1]												0	0	[6]		0	0	[2]												0	[6]		0	[2]												0	[6]		0	[2]												0	[1]								0	[6]		0										0	[6]						(757)		(757)	(978)								(757)		(978)								(575)		(235)
Capital contribution from Barclays PLC					114														0	[1]																0	[1]																	0	[2]															0	[2]															0	[2]												0	[1]											0																				114										114										0
Increase (decrease) through disposal of subsidiary, equity	252												£ 252	£ (806)	0	[5]												£ 0		£ 0		0	[5]												£ 0		£ 0			0	[6]												£ 0		£ 0		0	[6]											£ 0		£ 0		0	[6]											£ 0		£ 0							£ 0		£ 0		0	[6]										£ 0	£ 0	0	[6]						(349)									£ (349)	£ (806)	(349)								£ (349)	£ (806)	601								£ 601	£ 0
Other reserve movements	14			5	10										0	[5]		0	7	[1]												12	[5]		0	0	[1]												0	0	[6]		0	0	[2]												0	[6]		0	[2]												0	[6]		0	[2]												(1)	[1]								0	[6]		0										0	[6]						3		5	1								15		7								(1)		3
Ending Balance at Dec. 31, 2016	71,365		£ 71,365	36,322	70,955		£ 70,955								21,842	[5]	£ 21,842	21,842	14,462		£ 14,462											6,449	[5]	£ 6,449	6,453	6,486		£ 6,486											394	(74)	[6]	£ (74)	26	(22)		£ (22)											2,105	[6]	£ 2,105	954		£ 954											3,051	[6]	£ 3,051	3,054		£ 3,054											309		£ 309							(175)	[6]	£ 0	(175)	£ 0									969	[6]	£ 969					30,706	£ 30,531	7,607	42,365	£ 42,190							64,873	£ 64,873	67,433	£ 67,433							6,492	£ 6,492	3,522	£ 3,522
Effects of changes in accounting policies					0														0	[1]																0	[1]																	0	[2]															0	[2]															0	[2]												0	[1]											(175)																				175										0										0
Profit/(loss) after tax in respect of continuing operations	1,301				1,041										0	[5]			0	[1]												639	[5]			639	[1]													0	[6]			0	[2]												0	[6]		0	[2]												0	[6]		0	[2]												0	[1]								0	[6]		0										0	[6]						413			398								1,052		1,037								249		4
Currency translation movements	(1,337)	[3]			(1,310)	[4]						(38)			0	[5]			0	[1]												0	[5]			0	[1]													0	[6]			0	[2]												0	[6]		0	[2]												(1,336)	[6]		(1,309)	[2]												0	[1]								0	[6]		0										0	[6]						0			0								(1,336)		(1,309)								(1)		(1)
Available for sale investments	449				429							(3)			0	[5]			0	[1]												0	[5]			0	[1]													449	[6]			429	[2]												0	[6]		0	[2]												0	[6]		0	[2]												0	[1]								0	[6]		0										0	[6]						0			0								449		429								0		0
Cash flow hedges	(948)				(774)							19			0	[5]			0	[1]												0	[5]			0	[1]													0	[6]			0	[2]												(948)	[6]		(774)	[2]												0	[6]		0	[2]												0	[1]								0	[6]		0										0	[6]						0			0								(948)		(774)								0		0
Pension remeasurement	53				53										0	[5]			0	[1]												0	[5]			0	[1]													0	[6]			0	[2]												0	[6]		0	[2]												0	[6]		0	[2]												0	[1]								0	[6]		0										0	[6]						53			53								53		53								0		0
Own credit reserve	(11)				(11)										0	[5]			0	[1]												0	[5]			0	[1]													0	[6]			0	[2]												0	[6]		0	[2]												0	[6]		0	[2]												0	[1]								(11)	[6]		(11)										0	[6]						0			0								(11)		(11)								0		0
Other	(5)				(7)										0	[5]			0	[1]												0	[5]			0	[1]													0	[6]			0	[2]												0	[6]		0	[2]												0	[6]		0	[2]												0	[1]								0	[6]		0										0	[6]						(5)			(7)								(5)		(7)								0		0
Total comprehensive income for the year	(1,392)			1,207	(1,473)			£ (498)	£ (579)	£ (894)	£ (894)	£ (22)			0	[5]		0	0	[1]		£ 0	[5]	£ 0	£ 0	[5]	£ 0					639	[5]		639	639	[1]		£ 639	[5]	£ 639	£ 0	[5]	£ 0					0	438	[6]		60	418	[2]		£ 449	[6]	£ 429	£ (11)	[6]	£ (11)					(944)	[6]		(770)	[2]		£ (948)	[6]	£ (774)	£ 4	[6]	£ 4					3	[6]		30	[2]		£ (1,336)	[6]	£ (1,309)	£ 1,339	[6]	£ 1,339					0	[1]		£ 0	£ 0					(11)	[6]		(11)		£ (11)	[6]	£ (11)	£ 0	[6]	£ 0			0	[6]		£ 0	[6]	£ 0	[6]	(1,874)		508	(1,891)		£ 461	£ 444	£ (2,335)	£ (2,335)			(1,749)		(1,585)		£ (746)	£ (582)	£ (1,003)	£ (1,003)			357		112		£ 248	£ 3	£ 109	£ 109
Issue of new ordinary shares	117			117											117	[5]		117														0	[5]		0														0	0	[6]		0														0	[6]															0	[6]																								0	[6]												0	[6]						0		0									117										0
Issue of shares under employee share schemes	591			113											86	[5]		86														0	[5]		0														0	0	[6]		0														0	[6]															0	[6]																								0	[6]												0	[6]						505		27									591										0
Issue and exchange of other equity instruments	2,490				2,496										0	[5]			0	[1]												2,490	[5]			2,496	[1]													0	[6]			0	[2]												0	[6]		0	[2]												0	[6]		0	[2]												0	[1]								0	[6]		0										0	[6]						0			0								2,490		2,496								0		0
Issue of other equity instruments				2,490														0																	2,490														0				0																																																																													0
Equity settled share schemes	505				(1,338)														(9)	[1]																0	[1]																	0	[2]															0	[2]															0	[2]												14	[1]											0																				(1,343)										(1,338)										0
Other equity instruments coupons paid	(465)			(516)	(465)										0			0	0													(639)			(639)	(639)													0	0			0	0													0			0													0			0													0									0			0										0							174		123	174								(465)		(465)								0		0
Redemption of preference shares, value	(1,339)				550										0	[5]			0	[1]												0	[5]			0	[1]													0	[6]			0	[2]												0	[6]		0	[2]												0	[6]		0	[2]												0	[1]								0	[6]		0										0	[6]						(479)			550								(479)		550								(860)		0
Increase in treasury shares	(315)														0	[5]																0	[5]																	0	[6]																0	[6]															0	[6]																								0	[6]												(315)	[6]						0											(315)										0
Vesting of shares under employee share schemes	(307)			(11)	(78)										0	[5]		0	0	[1]												0	[5]		0	0	[1]												0	0	[6]		0	0	[2]												0	[6]		0	[2]												0	[6]		0	[2]												0	[1]								0	[6]		0										329	[6]						(636)		(11)	(78)								(307)		(78)								0		0
Dividends paid	(924)			(509)	(847)										0	[5]		0	0	[1]												0	[5]		0	0	[1]												0	0	[6]		0	0	[2]												0	[6]		0	[2]												0	[6]		0	[2]												0	[1]								0	[6]		0										0	[6]						(509)		(509)	(674)								(509)		(674)								(415)		(173)
Capital contribution from Barclays PLC					(242)														0	[1]																0	[1]																	0	[2]															0	[2]															0	[2]												0	[1]											0																				(242)										(242)										0
Increase (decrease) through disposal of subsidiary, equity	(3,821)												£ (3,821)		0	[5]												£ 0				0	[5]												£ 0					0	[6]												£ 0				0	[6]											£ 0				0	[6]											£ 0									£ 0				0	[6]										£ 0		0	[6]						(359)									£ (359)		(359)								£ (359)		(3,462)								£ (3,462)
Other reserve movements	16			(8)	(3)										0	[5]		0	0	[1]												2	[5]		0	0	[1]												0	0	[6]		0	0	[2]												0	[6]		0	[2]												0	[6]		0	[2]												0	[1]								7	[6]		7										0	[6]						8		(8)	(12)								17		(5)								(1)		2
Ending Balance at Dec. 31, 2017	£ 66,016			£ 39,205	£ 65,734										£ 22,045	[5]		£ 22,045	£ 14,453	[1]												£ 8,941	[5]		£ 8,943	£ 8,982	[1]												£ 394	£ 364	[6]		£ 86	£ 396	[2]												£ 1,161	[6]		£ 184	[2]												£ 3,054	[6]		£ 3,084	[2]												£ 323	[1]								£ (179)	[6]		£ (179)										£ 983	[6]						£ 27,536		£ 7,737	£ 38,490								£ 63,905		£ 65,733								£ 2,111		£ 1

[1] For further details refer to Note l

[2] For further details refer to Note m

[3] Includes £ 189 m loss (2016: £ 101 m gain) on recycling of currency translation differences.

[4] For further details refer to Note k

[5] For further details refer to Note 31 .

[6] For further details refer to Note 32 .

XML

Consolidated statement of changes in equity (Parenthetical) - GBP (£) £ in Millions			12 Months Ended
		Jan. 01, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Gain (loss) on own credit booked in the reserve			£ 0	£ 35	£ (430)
Own credit reserve [member]
Effects of changes in accounting policies	[1],[2]	£ (175)
Gain (loss) on own credit booked in the reserve			4
Own credit reserve [member] | Own credit provisions of IFRS 9 [Member]
Effects of changes in accounting policies		(175)
Gain (loss) on own credit booked in the reserve		4
Retained earnings [member]
Effects of changes in accounting policies	[1]	£ 175
Retained earnings [member] | Own credit provisions of IFRS 9 [Member]
Effects of changes in accounting policies			£ 175

[1] As a result of the early adoption of the own credit provisions of IFRS 9 on 1 January 2017, own credit which was previously recorded in the income statement is now recognised within other comprehensive income. The cumulative unrealised own credit net loss of £ 175 m has there fore been reclassified from retained earnings to a separate own credit reserve, within other reserves. During 2017 a £ 4 m loss (net of tax) on own credit has been booked in the reserve.

[2] For further details refer to Note 32 .

XML

Consolidated cash flow statement - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Reconciliation of profit before tax to net cash flows from operating activities [abstract]
Profit (loss) before tax	£ 3,541	£ 3,230	£ 1,146
Adjustment for non-cash items [abstract]
Allowance for impairment	2,336	2,357	1,752
Depreciation, amortisation and impairment of property, plant, equipment and intangibles	1,241	1,261	1,215
Other provisions, including pensions	1,875	1,964	4,241
Net profit on disposal of investments and property, plant and equipment	(325)	(912)	(374)
Other non-cash movements including exchange rate movements	1,031	(20,025)	226
Changes in operating assets and liabilities [abstract]
Net decrease/(increase) in loans and advances to banks and customers	27,361	(25,385)	22,641
Net decrease in reverse repurchase agreements and other similar lending	908	14,733	103,471
Net (decrease)/increase in deposits and debt securities in issue	(7,166)	49,064	(33,120)
Net increase/(decrease) in repurchase agreements and other similar borrowing	20,578	(4,852)	(99,602)
Net decrease/(increase) in derivative financial instruments	(6,815)	2,318	3,315
Net (increase)/decrease in trading assets	(33,492)	(5,577)	37,091
Net increase/(decrease) in trading liabilities	2,664	880	(10,877)
Net decrease/(increase) in financial assets and liailities designated at fair value	40,014	807	(3,064)
Net (increase) in other assets	(3,775)	(2,629)	(2,661)
Net (decrease) in other liabilities	(2,187)	(532)	(1,766)
Corporate income tax paid	(708)	(780)	(1,670)
Net cash from operating activities	60,711	11,286	15,334
Cash flows from (used in) investing activities [abstract]
Purchase of available for sale investments	(83,127)	(65,086)	(120,061)
Proceeds from sale or redemption of available for sale investments	88,298	102,515	114,529
Purchase of property, plant and equipment and intangibles	(1,456)	(1,707)	(1,928)
Proceeds from sale of property, plant and equipment and intangibles	283	358	393
Disposal of discontinued operation, net of cash disposed	(1,060)	0	0
Disposal of subsidiaries, net of cash disposed	358	595	0
Other cash flows associated with investing activities	206	32	516
Net cash from investing activities	3,502	36,707	(6,551)
Cash flows from (used in) financing activities [abstract]
Dividends paid	(1,273)	(1,304)	(1,496)
Issuance of subordinated debt	3,041	1,457	879
Redemption of subordinated debt	(1,378)	(1,143)	(556)
Net issue of shares and other equity instruments	2,490	1,400	1,278
Repurchase of shares and other equity instruments	(1,339)	(1,587)	0
Net purchase of treasury shares	(580)	(140)	(679)
Net increase in loans and advances to subsidiaries of the Parent	(9,707)	(10,942)	(4,973)
Net cash from financing activities	961	(1,317)	(574)
Effect of exchange rate changes on cash and cash equivalents	(4,773)	10,473	1,689
Cash and cash equivalents comprise [abstract]
Cash and cash equivalents	204,612	144,110	86,556
Net increase in cash and cash equivalents	60,502	57,554	8,077
Cash and cash equivalents at beginning of year	144,110	86,556	78,479
Cash and cash equivalents at end of year	204,612	144,110	86,556
Parent [member]
Reconciliation of profit before tax to net cash flows from operating activities [abstract]
Profit (loss) before tax	1,258	934	1,090
Adjustment for non-cash items [abstract]
Other non-cash movements including exchange rate movements	76	62	52
Changes in operating assets and liabilities [abstract]
Corporate income tax paid	0	0	(27)
Changes in operating assets and liabilities	102	37	100
Net cash from operating activities	1,436	1,033	1,215
Cash flows from (used in) investing activities [abstract]
Other cash flows associated with investing activities	(639)	(457)	(345)
Capital contribution to subsidiary	(2,801)	(1,250)	(1,560)
Net cash from investing activities	(2,801)	(1,250)	(1,560)
Cash flows from (used in) financing activities [abstract]
Dividends paid	(392)	(757)	(1,081)
Issuance of subordinated debt	3,019	1,671	921
Net issue of shares and other equity instruments	2,581	1,388	1,771
Net increase in debt securities in issue	6,503	9,314	4,052
Net cash from financing activities	1,365	217	345
Cash and cash equivalents comprise [abstract]
Cash and cash equivalents	0	0	0
Net increase in cash and cash equivalents	0	0	0
Cash and cash equivalents at beginning of year	0	0	0
Cash and cash equivalents at end of year	0	0	0
Net cash generated from operating activities includes [abstract]
Dividends received	674	621	876
Interest (paid)/received	(10)	5	(7)
Barclays Bank PLC [member]
Reconciliation of profit before tax to net cash flows from operating activities [abstract]
Profit (loss) before tax	3,166	4,383	1,914
Adjustment for non-cash items [abstract]
Allowance for impairment	2,336	2,357	1,752
Depreciation, amortisation and impairment of property, plant, equipment and intangibles	821	1,232	1,215
Other provisions, including pensions	1,716	1,726	4,243
Net profit on disposal of investments and property, plant and equipment	(307)	(912)	(374)
Other non-cash movements including exchange rate movements	1,235	(20,780)	(1,189)
Changes in operating assets and liabilities [abstract]
Net decrease/(increase) in loans and advances to banks and customers	27,235	(25,439)	22,705
Net decrease in reverse repurchase agreements and other similar lending	908	14,733	103,471
Net (decrease)/increase in deposits and debt securities in issue	(11,567)	49,961	(33,219)
Net increase/(decrease) in repurchase agreements and other similar borrowing	20,578	(4,852)	(99,602)
Net decrease/(increase) in derivative financial instruments	(6,691)	2,351	3,309
Net (increase)/decrease in trading assets	(33,472)	(5,542)	37,079
Net increase/(decrease) in trading liabilities	2,665	880	(10,877)
Net decrease/(increase) in financial assets and liailities designated at fair value	40,012	807	(3,064)
Net (increase) in other assets	(2,119)	(3,731)	(2,680)
Net (decrease) in other liabilities	(2,260)	(452)	(1,772)
Corporate income tax paid	(672)	(742)	(1,643)
Net cash from operating activities	56,966	11,278	14,650
Cash flows from (used in) investing activities [abstract]
Purchase of available for sale investments	(83,707)	(65,086)	(120,061)
Proceeds from sale or redemption of available for sale investments	88,298	102,515	114,529
Purchase of property, plant and equipment and intangibles	(954)	(2,054)	(1,928)
Proceeds from sale of property, plant and equipment and intangibles	3,334	234	393
Disposal of discontinued operation, net of cash disposed	(1,060)	0	0
Disposal of subsidiaries, net of cash disposed	358	595	0
Other cash flows associated with investing activities	693	32	516
Net cash from investing activities	6,962	36,236	(6,551)
Cash flows from (used in) financing activities [abstract]
Dividends paid	(1,555)	(1,186)	(1,428)
Issuance of subordinated debt	3,041	1,457	879
Redemption of subordinated debt	(1,378)	(1,143)	(556)
Net issue of shares and other equity instruments	2,495	1,125	655
Capital contribution from Barclays PLC	0	114	560
Repurchase of shares and other equity instruments	(1,339)	(1,378)	0
Net cash from financing activities	1,264	(1,011)	110
Effect of exchange rate changes on cash and cash equivalents	(4,773)	10,468	1,689
Cash and cash equivalents comprise [abstract]
Cash and cash equivalents	143,932	143,932	86,556
Net increase in cash and cash equivalents	60,520	57,376	8,077
Cash and cash equivalents at beginning of year	143,932	86,556	78,479
Cash and cash equivalents at end of year	204,452	143,932	86,556
Continuing operations [member]
Cash and cash equivalents comprise [abstract]
Net increase in cash and cash equivalents	60,401	57,149	9,898
Continuing operations [member] | Barclays Bank PLC [member]
Cash and cash equivalents comprise [abstract]
Net increase in cash and cash equivalents	60,419	56,971	9,898
Discontinued operations [member]
Cash and cash equivalents comprise [abstract]
Net increase in cash and cash equivalents	101	405	(1,821)
Discontinued operations [member] | Barclays Bank PLC [member]
Cash and cash equivalents comprise [abstract]
Net increase in cash and cash equivalents	£ 101	£ 405	£ (1,821)

XML

Consolidated cash flow statement (Parenthetical) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Consolidated and separate financial statements [line items]
Interest received, classified as operating activities	£ 21,784	£ 22,099	£ 20,376
Interest paid, classified as operating activities	10,310	8,850	7,534
Balances with banks and other regulatory authorities	3,360	4,254	4,369
Barclays Bank PLC [member]
Consolidated and separate financial statements [line items]
Interest received, classified as operating activities	21,783	21,981	20,370
Interest paid, classified as operating activities	10,388	7,812	6,992
Balances with banks and other regulatory authorities	£ 3,360	£ 4,254	£ 4,369

XML

Significant accounting policies

12 Months Ended

Dec. 31, 2017

Disclosure of significant accounting policies [abstract]

Significant accounting policies

1 Significant accounting policies

1. Reporting entity

These financial statements are prepared for Barclays PLC and its subsidiaries (the Barclays PLC Group or the Group) under Section 399 of the Companies Act 2006. The Group is a major global financial services provider engaged in retail banking, credit cards, wholesale banking, investment banking, wealth management and investment management services. In addition, individual financial statements have been presented for the holding company.

2. Compliance with International Financial Reporting Standards

The consolidated financial statements of the Group, and the individual financial statements of Barclays PLC, have been prepared in accordance with International Financial Reporting Standards (IFRS) and interpretations (IFRICs) issued by the Interpretations Committee, as published by the International Accounting Standards Board (IASB). They are also in accordance with IFRS and IFRIC interpretations endorsed by the European Union. The principal accounting policies applied in the preparation of the consolidated and individual financial statements are set out below, and in the relevant notes to the financial statements. These policies have been consistently applied.

3. Basis of preparation

The consolidated and individual financial statements have been prepared under the historical cost convention modified to include the fair valuation of investment property, and particular financial instruments, to the extent required or permitted under IFRS as set out in the relevant accounting policies. They are stated in millions of pounds Sterling (£m), the functional currency of Barclays PLC.

The financial statements have been prepared on a going concern basis in accordance with The Companies Act 2006 as applicable to companies using IFRS.

4. Accounting policies

Barclays prepares financial statements in accordance with IFRS. The Group’s significant accounting policies relating to specific financial statement items, together with a description of the accounting estimates and judgements that were critical to preparing them, are set out under the relevant notes. Accounting policies that affect the financial statements as a whole are set out below.

(i) Consolidation

Barclays applies IFRS 10 Consolidated Financial Statements.

The consolidated financial statements combine the financial statements of Barclays PLC and all its subsidiaries. Subsidiaries are entities over which Barclays PLC has control. The Group has control over another entity when the Group has all of the following:

1) power over the relevant activities of the investee, for example through voting or other rights;

2) exposure to, or rights to, variable returns from its involvement with the investee; and

3) the ability to affect those returns through its power over the investee.

The assessment of control is based on the consideration of all facts and circumstances. The Group reassesses whether it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control.

Intra-group transactions and balances are eliminated on consolidation. Consistent accounting policies are used throughout the Group for the purposes of the consolidation.

Changes in ownership interests in subsidiaries are accounted for as equity transactions if they occur after control has already been obtained and they do not result in loss of control.

As the consolidated financial statements include partnerships where the Group member is a partner, advantage has been taken of the exemption under Regulation 7 of the Partnership (Accounts) Regulations 2008 with regard to preparing and filing of individual partnership financial statements.

Details of the principal subsidiaries are given in Note 36, and a complete list of all subsidiaries is presented in Note 45.

(ii) Foreign currency translation

The Group applies IAS 21 The Effects of Changes in Foreign Exchange Rates. Transactions and balances in foreign currencies are translated into Sterling at the rate ruling on the date of the transaction. Foreign currency balances are translated into Sterling at the period end exchange rates. Exchange gains and losses on such balances are taken to the income statement.

The Group’s foreign operations (including subsidiaries, joint ventures, associates and branches) based mainly outside the UK may have different functional currencies. The functional currency of an operation is the currency of the main economy to which it is exposed.

Prior to consolidation (or equity accounting) the assets and liabilities of non-Sterling operations are translated at the closing rate and items of income, expense and other comprehensive income are translated into Sterling at the rate on the date of the transactions. Exchange differences arising on the translation of foreign operations are included in currency translation reserves within equity. These are transferred to the income statement when the Group disposes of the entire interest in a foreign operation, when partial disposal results in the loss of control of an interest in a subsidiary, when an investment previously accounted for using the equity method is accounted for as a financial asset, or on the disposal of an autonomous foreign operation within a branch.

(iii) Financial assets and liabilities

The Group applies IAS 39 Financial Instruments: Recognition and Measurement to the recognition, classification and measurement, and derecognition of financial assets and financial liabilities, the impairment of financial assets, and hedge accounting.

Recognition

The Group recognises financial assets and liabilities when it becomes a party to the terms of the contract. Trade date or settlement date accounting is applied depending on the classification of the financial asset.

Classification and measurement

Financial assets and liabilities are initially recognised at fair value and may be held at fair value or amortised cost depending on the Group’s intention toward the assets and the nature of the assets and liabilities, mainly determined by their contractual terms.

The accounting policy for each type of financial asset or liability is included within the relevant note for the item. The Group’s policies for determining the fair values of the assets and liabilities are set out in Note 18.

Derecognition

The Group derecognises a financial asset, or a portion of a financial asset, from its balance sheet where the contractual rights to cash flows from the asset have expired, or have been transferred, usually by sale, and with them either substantially all the risks and rewards of the asset or significant risks and rewards, along with the unconditional ability to sell or pledge the asset.

Financial liabilities are de-recognised when the liability has been settled, has expired or has been extinguished. An exchange of an existing financial liability for a new liability with the same lender on substantially different terms – generally a difference of 10% in the present value of the cash flows or a substantive qualitative amendment – is accounted for as an extinguishment of the original financial liability and the recognition of a new financial liability.

Transactions in which the Group transfers assets and liabilities, portions of them, or financial risks associated with them can be complex and it may not be obvious whether substantially all of the risks and rewards have been transferred. It is often necessary to perform a quantitative analysis. Such an analysis compares the Group’s exposure to variability in asset cash flows before the transfer with its retained exposure after the transfer.

A cash flow analysis of this nature may require judgement. In particular, it is necessary to estimate the asset’s expected future cash flows as well as potential variability around this expectation. The method of estimating expected future cash flows depends on the nature of the asset, with market and market-implied data used to the greatest extent possible. The potential variability around this expectation is typically determined by stressing underlying parameters to create reasonable alternative upside and downside scenarios. Probabilities are then assigned to each scenario. Stressed parameters may include default rates, loss severity, or prepayment rates.

(iv) Issued debt and equity instruments

The Group applies IAS 32, Financial Instruments: Presentation, to determine whether funding is either a financial liability (debt) or equity.

Issued financial instruments or their components are classified as liabilities if the contractual arrangement results in the Group having an obligation to either deliver cash or another financial asset, or a variable number of equity shares, to the holder of the instrument. If this is not the case, the instrument is generally an equity instrument and the proceeds included in equity, net of transaction costs. Dividends and other returns to equity holders are recognised when paid or declared by the members at the AGM and treated as a deduction from equity.

Where issued financial instruments contain both liability and equity components, these are accounted for separately. The fair value of the debt is estimated first and the balance of the proceeds is included within equity.

5. New and amended standards and interpretations

The accounting policies adopted are consistent with those of the previous financial year, with the exception of the accounting treatment of own credit on financial liabilities designated at fair value though profit or loss under the fair value option. Barclays has elected to early adopt the presentation of Barclays own credit gains and losses in other comprehensive income as allowed by IFRS 9 Financial Instruments, from 1 January 2017. This will have no effect on net assets, and any changes due to own credit in prior periods have not been restated. The cumulative own credit amount has been reclassified from retained earnings to a separate reserve. Any realised and unrealised amounts recognised in other comprehensive income will not be reclassified to the income statement in future periods; refer to Note 32 for further details.

There were no other material or amended standards or interpretations that resulted in a change in accounting policy.

Future accounting developments

There have been and are expected to be a number of significant changes to the Group’s financial reporting after 2017 as a result of amended or new accounting standards that have been or will be issued by the IASB. The most significant of these are as follows:

IFRS 9 - Financial instruments

IFRS 9 Financial Instruments which replaces IAS 39 Financial Instruments: Recognition and Measurement is effective for periods beginning on or after 1 January 2018 and was endorsed by the EU in November 2016. IFRS 9, in particular the impairment requirements, will lead to significant changes in the accounting for financial instruments.

Impairment

IFRS 9 introduces a revised impairment model which will require entities to recognise expected credit losses based on unbiased forward-looking information. This replaces the existing IAS 39 incurred loss model which only recognises impairment if there is objective evidence that a loss has already been incurred and would measure the loss at the most probable outcome. The IFRS 9 impairment model will be applicable to all financial assets at amortised cost, lease receivables, debt financial assets at fair value through other comprehensive income, loan commitments and financial guarantee contracts. This contrasts to the IAS 39 impairment model which is not applicable to loan commitments and financial guarantee contracts, which were covered by IAS 37. In addition, IAS 39 required the impairment of available for sale debt to be based on the fair value loss rather than estimated future cashflows as for amortised cost assets. Intercompany exposures, including loan commitments and financial guarantee contracts, are also in scope under IFRS 9 in the standalone reporting entity accounts.

The measurement of expected credit loss will involve increased complexity and judgement including estimation of probabilities of default, loss given default, a range of unbiased future economic scenarios, estimation of expected lives and estimation of exposures at default and assessing significant increases in credit risk. It is expected to have a material financial impact and impairment charges will tend to be more volatile. Impairment will also be recognised earlier and the amounts will be higher. Unsecured products with longer expected lives, such as revolving credit cards, are expected to be most impacted.

The expected increase in the accounting impairment provision reduces CET1 capital, but the impact is partially mitigated by releasing the ‘excess of expected loss over impairment’ deduction from CET1 capital. In addition, the European Union will be adopting transitional arrangements to mitigate or spread the capital impacts of IFRS 9 adoption over a 5-year period from 1 January 2018, which Barclays will apply. Separately, the Basel Committee on Banking Supervision is considering the need for permanent changes to the regulatory capital framework in order to take account of expected credit loss provisioning.

Key concepts and management judgements

The impairment requirements are complex and require management judgements, estimates and assumptions. Key concepts and management judgements include:

Determining a significant increase in credit risk since initial recognition

IFRS 9 requires the recognition of 12 month expected credit losses (the portion of lifetime expected credit losses from default events that are expected within 12 months of the reporting date) if credit risk has not significantly increased since initial recognition (stage 1), and lifetime expected credit losses for financial instruments for which the credit risk has increased significantly since initial recognition (stage 2) or which are credit impaired (stage 3). Barclays will assess when a significant increase in credit risk has occurred based on quantitative and qualitative assessments. Exposures are considered to have resulted in a significant increase in credit risk and are moved to stage 2 when:

Quantitative Test

The annualised cumulative weighted average lifetime probability of default (PD) has increased by more than the agreed threshold relative to the equivalent at origination. The relative thresholds are defined as percentage increases and set at an origination score band and segment level.

Qualitative Test

Accounts that meet the portfolio’s ‘high risk’ criteria and are subject to closer credit monitoring.

Backstop Criteria

Accounts that are 30 calendar days or more past due. The 30 days past due criteria is a backstop rather than a primary driver of moving exposures into stage 2.

Exposures will move back to stage 1 once they no longer meet the criteria for a significant increase in credit risk and when any cure criteria used for credit risk management are met. This is subject to all payments being up to date and the customer evidencing ability and willingness to maintain future payments.

Barclays will not rely on the low credit risk exemption which would assume facilities of investment grade are not significantly deteriorated.

Determining the probability of default at initial recognition is expected to require management estimates, in particular for exposures issued before the effective date of IFRS 9. For certain revolving facilities such as credit cards and overdrafts, this is expected to be when the facility was first entered into which could be a long time in the past.

Management overlays and other exceptions to model outputs are applied only if consistent with the objective of identifying significant increases in credit risk.

Forward-looking information

Credit losses are the expected cash shortfalls from what is contractually due over the expected life of the financial instrument, discounted at the original effective interest rate. Expected credit losses are the unbiased probability-weighted credit losses determined by evaluating a range of possible outcomes and considering future economic conditions. When there is a non-linear relationship between forward looking economic scenarios and their associated credit losses, a range of forward looking economic scenarios, currently expected to be a minimum of five, will be considered to ensure a sufficient unbiased representative sample of the complete distribution is included in determining the expected loss. Stress testing methodologies will be leveraged within forecasting economic scenarios for IFRS 9 purposes.

Definition of default, credit impaired assets, write offs, and interest income recognition

The definition of default for the purpose of determining expected credit losses has been aligned to the Regulatory Capital CRR Article 178 definition of default, which considers indicators that the debtor is unlikely to pay, includes exposures in forbearance and is no later than when the exposure is more than 90 days past due or 180 days past due in the case of UK mortgages. When exposures are identified as credit impaired or purchased or originated as such, IFRS 9 requires separate disclosure and interest income is required to be calculated on the carrying value net of the impairment allowance.

Credit impaired is expected to be when the exposure has defaulted which is also anticipated to align to when an exposure is identified as individually impaired under the incurred loss model of IAS 39. Write-off polices are not expected to change from IAS 39.

Expected life

Lifetime expected credit losses must be measured over the expected life. This is restricted to the maximum contractual life and takes into account expected prepayment, extension, call and similar options. The exceptions are certain revolver financial instruments, such as credit cards and bank overdrafts, that include both a drawn and an undrawn component where the entity’s contractual ability to demand repayment and cancel the undrawn commitment does not limit the entity’s exposure to credit losses to the contractual notice period. The expected life for these revolver facilities is expected to be behavioural life. Where data is insufficient or analysis inconclusive, an additional ‘maturity factor’ may be incorporated to reflect the full estimated life of the exposures, based upon experienced judgement and/or peer analysis. Potential future modifications of contracts are not taken into account when determining the expected life or exposure at default until they occur.

Discounting

Expected credit losses are discounted at the effective interest rate (EIR) at initial recognition or an approximation thereof and consistent with income recognition. For loan commitments the EIR is that rate that is expected to apply when the loan is drawn down and a financial asset is recognised. Issued financial guarantee contracts are discounted at the risk free rate. Lease receivables are discounted at the rate implicit in the lease as prescribed in IAS 17. For variable/floating rate financial assets, the spot rate at the reporting date is used and projections of changes in the variable rate over the expected life are not made to estimate future interest cashflows or for discounting.

Modelling techniques

Expected credit losses (ECL) are calculated by multiplying three main components, being the probability of default (PD), loss given default (LGD) and the exposure at default (EAD), discounted at the original effective interest rate. The regulatory Basel Committee of Banking Supervisors (BCBS) ECL calculations are leveraged for IFRS 9 modelling but adjusted for key differences which include:

BCBS requires 12 month through the economic cycle losses whereas IFRS 9 requires 12 months or lifetime point in time losses based on conditions at the reporting date and multiple forecasts of the future economic conditions over the expected lives; and

IFRS 9 models do not include certain conservative BCBS model floors and downturn assessments and require discounting to the reporting date at the original effective interest rate rather than using the cost of capital to the date of default.

Management adjustments will be made to modelled output to account for situations where known or expected risk factors and information have not been considered in the modelling process, for example forecast economic scenarios for uncertain political events.

ECL is measured at the individual financial instrument level, however a collective approach where financial instruments with similar risk characteristics are grouped together, with apportionment to individual financial instruments, is used where effects can only be seen at a collective level, for example for forward looking information.

For the IFRS 9 impairment assessment, Barclays Risk Models are used to determine the probability of default (PD), loss given default (LGD) and exposure at default (EAD). For stage 2 and 3, Barclays applies lifetime PDs but uses 12 month PDs for stage 1. The ECL drivers of PD, EAD and LGD are modelled at an account level which considers vintage, among other credit factors. Also, the assessment of significant increase in credit risk is based on the initial lifetime PD curve, which accounts for the different credit risk underwritten over time.

Forbearance

Both performing and non-performing forbearance assets are classified as stage 3 except where it is established that the concession granted has not resulted in diminished financial obligation and that no other regulatory definitions of default criteria has been triggered, in which case the asset is classified as stage 2. The minimum probationary period for non-performing forbearance is 12 months and for performing forbearance, 24 months. Hence, a minimum of 36 months is required for non-performing forbearance to move out of a forborne state.

Project governance and credit risk management

Barclays has a jointly accountable Risk and Finance implementation and governance programme with representation from all impacted departments. The impairment Committee structures were initiated and tested from H1 2017, providing oversight for both IAS 39 and IFRS 9 impairment results.

The impairment reporting process commences with the production of economic scenarios. The Senior Scenario Review Committee (SSRC) reviews and approves the scenario narratives, the core set of macroeconomic variables, probability weightings, and any scenario specific management overlays which are used in all ECL models. The SSRC attests that the scenarios adequately account for the non-linearity and asymmetry of the loss distribution.

The Group Impairment Committee, formed of members from both Finance and Risk and attended by both the Group Director and the CRO, is responsible for overseeing impairment policy and will approve impairment results.

Reported results and key messages are communicated to the Board Audit Committee, which has an oversight role and provide challenge of key assumptions, including the basis of the scenarios adopted.

Classification and measurement

IFRS 9 requires financial assets to be classified on the basis of two criteria:

1) the business model within which financial assets are managed, and

2) their contractual cash flow characteristics (whether the cash flows represent ‘solely payments of principal and interest’).

Financial assets will be measured at amortised cost if they are held within a business model whose objective is to hold financial assets in order to collect contractual cash flows, and their contractual cash flows represent solely payments of principal and interest.

Financial assets will be measured at fair value through other comprehensive income if they are held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets, and their contractual cash flows represent solely payments of principal and interest.

Business models are determined on initial application and this may differ from the model before 1 January 2018 for certain portfolios. Barclays assesses the business model at portfolio level. Information that is considered in determining the business model includes (i) policies and objectives for the relevant portfolio, (ii) how the performance and risks of the portfolio is managed, evaluated and reported to management, and (iii) the frequency, volume and timing of sales in prior periods, sales expectations of future periods, and the reasons for such sales. Financial assets managed on a fair value basis and those that are held for trading are held at fair value through profit and loss.

In assessing whether contractual cash flows are solely payments of principal and interest, terms that could change the contractual cash flows so that it would not meet the condition for solely payments of principal and interest are considered, including: (i) contingent and leverage features, (ii) non-recourse arrangements and (iii) features that could modify the time value of money.

Other financial assets are measured at fair value through profit and loss. There is an option to make an irrevocable election for non traded equity investments to be measured at fair value through other comprehensive income, in which case dividends are recognised in profit or loss, but gains or losses are not reclassified to profit or loss upon derecognition, and impairment is not recognised in the income statement.

On 12 October 2017, the IASB published an amendment to IFRS 9, relating to prepayment features with negative compensation; this amendment is effective from 1 January 2019 with early application permitted, however has yet to be endorsed by the EU. This amendment allows financial assets with such features to be measured at amortised cost or fair value through other comprehensive income provided the SPPI (solely payments of principal and interest) criteria in IFRS 9 are otherwise met. In addition the amendment to IFRS 9 clarifies that a financial asset passes the SPPI criterion regardless of the event or circumstance that cause the early termination of the contract, and irrespective of which party pays or receives reasonable compensation for the early termination of the contract. Such prepayment features are present in some fixed rate corporate and investment bank loans, and are considered to meet the criteria for amortised cost under IFRS 9. Prepayment features are consistent with the solely payments of principal and interest criteria if the prepayment feature substantially represents unpaid amounts of principal and interest and reasonable compensation for early termination contract.

While there are some classification changes these are not significant from a Group perspective.

Hedge accounting

IFRS 9 contains revised requirements on hedge accounting, adoption of which is optional. In addition certain aspects of IAS 39, being the portfolio fair value hedge for interest rate risk, continues to be available for entities (while applying IFRS 9 to the remainder of the entity’s hedge accounting relationships) until the IASB completes its accounting for dynamic risk management project.

Based on analysis performed, Barclays will continue applying IAS 39 hedge accounting, although it will implement the amended IFRS 7 hedge accounting disclosure requirements.

Own credit

Barclays has applied the option in IFRS 9 to recognise changes in own credit for financial liabilities designated at fair value through profit and loss under the fair value option in other comprehensive income from 1 January 2017.

Expected impact

IFRS 9 will be applied retrospectivelyon 1 January 2018. Opening shareholders’ equity is expected to decrease by approximately £2.2bn post tax. This impact assessment has been estimated under an interim control environment with models that continue to undergo validation. The implementation of the comprehensive end state control environment will continue as Barclays introduces business-as-usual controls throughout 2018. Barclays will not restate comparatives on initial application of IFRS 9 on 1 January 2018.

IFRS 15 – Revenue from Contracts with Customers

In 2014, the IASB issued IFRS 15 Revenue from Contracts with Customers which will replace IAS 18 Revenue and IAS 11 Construction Contracts. It applies to all contracts with customers except leases, financial instruments and insurance contracts. The standard establishes a more systematic approach for revenue measurement and recognition by introducing a five-step model governing revenue recognition. The five-step model includes 1) identifying the contract with the customer, 2) identifying each of the performance obligations included in the contract, 3) determining the amount of consideration in the contract, 4) allocating the consideration to each of the identified performance obligations and 5) recognising revenue as each performance obligation is satisfied. In April 2016, the IASB issued clarifying amendments to IFRS 15 which provide additional application guidance but did not change the underlying principles of the standard. The standard was endorsed by the EU in September 2016.

Barclays will implement this standard on 1 January 2018. Barclays has elected the cumulative effect transition method with a transition adjustment calculated as of 1 January 2018 and recognised in retained earnings without restating comparative periods. There are no significant impacts from the adoption of IFRS 15 in relation to the timing of when Barclays recognises revenues or when revenue should be recognised gross as a principal or net as an agent.

IFRS 16 – Leases

In January 2016, the IASB issued IFRS 16 Leases, which will replace IAS 17 Leases. IFRS 16 will apply to all leases with the exception of licenses of intellectual property, rights held by licensing agreement within the scope of IAS 38 Intangible Assets, service concession arrangements, leases of biological assets within the scope of IAS 41 Agriculture, and leases of minerals, oil, natural gas and similar non-regenerative resources. IFRS 16 will not result in a significant change to lessor accounting; however for lessee accounting there will no longer be a distinction between operating and finance leases. Instead lessees will be required to recognise both a right of use asset and lease liability on balance sheet for all leases. As a result Barclays will observe an increase in both assets and liabilities for transactions currently accounted for as operating leases as at 1 January 2019 (the effective date of IFRS 16). A scope exemption will apply to short term and low value leases. Current project implementation efforts are focused on preparing and sourcing information. The standard was endorsed by the EU in November 2017. Barclays will implement this standard on 1 January 2019. Barclays is currently assessing the expected impact of adopting this standard.

IFRS 17 – Insurance contracts

In May 2017, the IASB issued IFRS 17 Insurance Contracts, a comprehensive new accounting standard for insurance contracts covering recognition and measurement, presentation and disclosure. Once effective, IFRS 17 will replace IFRS 4 Insurance Contracts that was issued in 2005.

IFRS 17 applies to all types of insurance contracts (i.e. life, non-life, direct insurance and re-insurance), regardless of the type of entities that issue them, as well as to certain guarantees and financial instruments with discretionary participation features. A few scope exceptions will apply. The standard is effective from 1 January 2021 and has not yet been endorsed by the EU. Barclays is currently assessing the expected impact of adopting this standard.

IFRS 2 Classification and Measurement of Share-based Payment Transactions – Amendments to IFRS 2

The IASB issued amendments to IFRS 2 Share-based Payment that address three main areas: the effects of vesting conditions on the measurement of a cash-settled share-based payment transaction; the classification of a share-based payment transaction with net settlement features for withholding tax obligations; and accounting where a modification to the terms and conditions of a share-based payment transaction changes its classification from cash settled to equity settled. The amendments are effective for annual periods beginning on or after 1 January 2018. Adoption of the amendments will not have a significant impact on Barclays.

IFRIC Interpretation 23 Uncertainty over Income Tax Treatment

IFRIC 23 clarifies the application of IAS 12 to accounting for income tax treatments that have yet to be accepted by tax authorities, in scenarios where it may be unclear how tax law applies to a particular transaction or circumstance, or whether a taxation authority will accept an entity’s tax treatment. The effective date is 1 January 2019. Barclays is currently assessing the impact of IFRIC 23.

6. Critical accounting estimates and judgements

The preparation of financial statements in accordance with IFRS requires the use of estimates. It also requires management to exercise judgement in applying the accounting policies. The key areas involving a higher degree of judgement or complexity, or areas where assumptions are significant to the consolidated and individual financial statements are highlighted under the relevant note. Critical accounting estimates and judgements are disclosed in:

Credit impairment charges and other provisions on page 204;

Taxes on page 207;

Fair value of financial instruments on page 216;

Pensions and post retirement benefit obligations on page 255; and

Provisions including conduct and legal, competition and regulatory matters on page 237.

7. Other disclosures

To improve transparency and ease of reference, by concentrating related information in one place, and to reduce duplication, certain disclosures required under IFRS have been included within the Risk review section as follows:

Credit risk on page 85 and the tables on pages 96 and 116;

Market risk on page 87 and the tables on pages 117 and 121;

Treasury and capital risk - capital on pages 137 and 145; and

Treasury and capital risk - liquidity on page 124 to 136.

These disclosures are covered by the Audit opinion (included on pages 186 and 187) where referenced as audited.

8. Parent company accounts

The parent company’s financial statements on pages 193 and 194 also form part of the notes to the consolidated financial statements.

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Segmental reporting

12 Months Ended

Dec. 31, 2017

Consolidated and separate financial statements [line items]

Segment Reporting

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, please see Income statement commentary within Financial review (unaudited) on page 167.

2 Segment Reporting

Presentation of segmental reporting

The Group’s segmental reporting is in accordance with IFRS 8 Operating Segments. 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, with intra-segment revenue and costs being eliminated in Head Office. Income and expenses directly associated with each segment are included in determining business segment performance.

Barclays PLC is a transatlantic consumer and wholesale bank and for segmental reporting purposes defines its divisions as follows:

• Barclays UK which offers everyday products and services to retail customers and small to medium sized enterprises based in the UK. The division includes the UK Personal business; the small UK Corporate and UK Wealth businesses; and the Barclaycard UK consumer credit cards business.
• Barclays International which delivers products and services designed for our larger corporate, wholesale and international banking clients. The division includes the large UK Corporate business; the international Corporate and Wealth businesses; the Investment Bank; the international Barclaycard business; and Barclaycard Business Solutions.
• Head Office which comprises head office and central support functions (including treasury) and businesses in transition.

The Non-Core segment was closed on 1 July 2017 with the residual assets and liabilities reintegrated into, and associated financial performance subsequently reported in, Barclays UK, Barclays International and Head Office. Financial results up until 30 June 2017 are reflected in the Non-Core segment within the Group’s results for the year ended 31 December 2017. Comparative results have not been restated.

Analysis of results by business
	Barclays UK	Barclays International	Head Officea	Barclays Non-Coreb	Group results
	£m	£m	£m	£m	£m
For the year ended 31 December 2017
Total income	7,383	14,382	(159)	(530)	21,076
Credit impairment charges and other provisions	(783)	(1,506)	(17)	(30)	(2,336)
Net operating income / (expenses)	6,600	12,876	(176)	(560)	18,740
Operating expenses excluding UK bank levy and litigation and conduct	(4,030)	(9,321)	(277)	(256)	(13,884)
UK bank levy	(59)	(265)	(41)	-	(365)
Litigation and conduct	(759)	(269)	(151)	(28)	(1,207)
Operating expenses	(4,848)	(9,855)	(469)	(284)	(15,456)
Other net (expenses)/incomec	(5)	254	(189)	197	257
Profit/(loss) before tax from continuing operations	1,747	3,275	(834)	(647)	3,541
Total assets (£bn)	237.4	856.1	39.7	-	1,133.2
Number of employees (full time equivalent)d	22,800	11,500	45,600	-	79,900
For the year ended 31 December 2016
Total income	7,517	14,995	103	(1,164)	21,451
Credit impairment charges and other provisions	(896)	(1,355)	-	(122)	(2,373)
Net operating income / (expenses)	6,621	13,640	103	(1,286)	19,078
Operating expenses excluding UK bank levy and litigation and conduct	(3,792)	(9,129)	(135)	(1,509)	(14,565)
UK bank levy	(48)	(284)	(2)	(76)	(410)
Litigation and conduct	(1,042)	(48)	(27)	(246)	(1,363)
Operating expenses	(4,882)	(9,461)	(164)	(1,831)	(16,338)
Other net (expenses)/income	(1)	32	128	331	490
Profit/(loss) before tax from continuing operations	1,738	4,211	67	(2,786)	3,230
Total assets (£bn)e	209.6	648.5	75.2	279.7	1213.0
Number of employees (full time equivalent)f	36,000	36,900	100	5,500	119,300

Notes

a The reintegration of Non-Core assets on 1 July 2017 resulted in the transfer of c.£9bn of assets into Group Head Office relating to a portfolio of Italian mortgages. The portfolio generated a loss before tax of £37m in the second half of the year with a balance sheet of £9bn as at 31 December 2017.

b The Non-Core segment was closed on 1 July 2017. Financial results up until 30 June 2017 are reflected in the Non-Core segment for 2017.

cOther net (expenses)/income represents the share of post-tax results of associates and joint ventures, profit (or loss) on disposal of subsidiaries, associates and joint ventures, and gains on acquisitions.

dAs a result of the establishment of the Group Service Company in September 2017, employees who are now employed by the Group Service Company and who were previously allocated to, or were within, Barclays UK and Barclays International are now reported in Head Office.

eAfrica Banking assets held for sale were reported in Head Office for 2016.

fNumber of employees included 40,800 employees in relation to Africa Banking for 2016.

Analysis of results by business
	Barclays UK	Barclays International	Head Office	Barclays Non-Core	Group results
	£m	£m	£m	£m	£m
For the year ended 31 December 2015
Total income	7,343	13,747	338	612	22,040
Credit impairment charges and other provisions	(706)	(922)	-	(134)	(1,762)
Net operating income	6,637	12,825	338	478	20,278
Operating expenses excluding UK bank levy and litigation and conduct	(3,464)	(8,029)	(272)	(1,958)	(13,723)
UK bank levy	(77)	(253)	(8)	(88)	(426)
Litigation and conduct	(2,511)	(1,310)	(66)	(500)	(4,387)
Operating expenses	(6,052)	(9,592)	(346)	(2,546)	(18,536)
Other net income/(expenses)a	-	45	(106)	(535)	(596)
Profit/(loss) before tax from continuing operations	585	3,278	(114)	(2,603)	1,146
Total assets (£bn)b	202.5	532.2	59.4	325.8	1,120.0
Number of employees (full time equivalent)c	38,800	39,100	100	9,900	129,400

Notes

aOther net (expenses)/income represents the share of post-tax results of associates and joint ventures, profit (or loss) on disposal of subsidiaries, associates and joint ventures, and gains on acquisitions.

bAfrica Banking assets held for sale were reported in Head Office for 2015.

cNumber of employees included 41,500employees in relation to Africa Banking

Income by geographic region
	2017	2016	2015
For the year ended 31 December	£m	£m	£m
Continuing operations
UK	11,190	11,096	12,160
Europe	1,663	2,087	2,245
Americas	7,443	7,278	6,610
Africa and Middle East	251	419	387
Asia	529	571	638
Total	21,076	21,451	22,040
Income from individual countries which represent more than 5% of total incomea
	2017	2016	2015
For the year ended 31 December	£m	£m	£m
Continuing operations
UK	11,190	11,096	12,160
United States	6,871	6,876	6,228

Note

a Total income based on counterparty location. Income from each single external customer does not amount to 10% or greater of the Group’s total income.

Barclays Bank PLC [member]

Consolidated and separate financial statements [line items]

Segment Reporting

q Segmental reporting

Segmental reporting by Barclays Bank PLC is the same as that presented in the Barclays PLC financial statements, except for:

• the difference in profit before tax of £0.4bn (2016: £1.2bn) between Barclays PLC and Barclays Bank PLC is included in the Head Office Functions; and
• the difference in total assets of £3.9bn (2016: £0.9bn) is mainly due to transfer of PPE and Intangible assets to Barclays PLC and the loan notes issued by Barclays Bank PLC to fund the derivatives in Barclays PLC.

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Net interest income

12 Months Ended

Dec. 31, 2017

Consolidated and separate financial statements [line items]

Net interest income

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, please see Income statement commentary within Financial review (unaudited) on page 167.

3 Net interest income

Accounting for interest income and expenses

The Group applies IAS 39Financial Instruments: Recognition and Measurement.Interest income on loans and advances at amortised cost,financial investments debt securities, and interest expense on financial liabilitiesheld at amortisedcost, are calculated usingthe effectiveinterestmethod which allocates interest, and direct and incrementalfees and costs, over the expected lives of the assets and liabilities.

The effective interest method requires the Group to estimate future cash flows, in some cases based on its experience of customers’ behaviour, considering all contractual terms of the financial instrument, as well as the expected lives of the assets and liabilities.

Barclays incurs certain costs to originate credit card balances with the most significant being co-brand partner fees. To the extent these costs are attributed to revolving customer balances they are capitalised and subsequently included within the calculation of the effective interest rate. They are amortised to interest income over the period of expected repayment of the originated balance.  Costs attributed to transacting customer balances are recorded within fee and commission expense when incurred. There are no other individual estimates involved in the calculation of effective interest rates that are material to the results or financial position.

	2017	2016	2015
	£m	£m	£m
Cash and balances with central banks	583	186	157
Financial investments	754	740	698
Loans and advances to banks	286	600	487
Loans and advances to customers	11,783	12,958	12,512
Other	225	57	99
Interest income	13,631	14,541	13,953
Deposits from banks	(370)	(265)	(128)
Customer accounts	(1,123)	(1,514)	(1,406)
Debt securities in issue	(915)	(990)	(553)
Subordinated liabilities	(1,223)	(1,104)	(1,015)
Other	(155)	(131)	(243)
Interest expense	(3,786)	(4,004)	(3,345)
Net interest income	9,845	10,537	10,608

Costs to originate credit card balances of £497m (2016: £480m; 2015: £368m) have been amortised to interest income during the period.

Interest income includes £48m (2016: £75m; 2015: £91m) accrued on impaired loans.

Included in net interest income is hedge ineffectiveness as detailed in Note15 amounting to £(43)m in 2017 (2016: £71m; 2015: £81m).

Barclays Bank PLC [member]

Consolidated and separate financial statements [line items]

Net interest income

a Net interest income
	2017	2016	2015
	£m	£m	£m
Cash and balances with central banks	583	186	157
Financial investments	754	740	698
Loans and advances to banks	286	483	481
Loans and advances to customers	11,783	12,957	12,512
Other	225	57	99
Interest income	13,631	14,423	13,947
Deposits from banks	(370)	(204)	(123)
Customer accounts	(1,123)	(1,808)	(1,510)
Debt securities in issue	(898)	(690)	(422)
Subordinated liabilities	(1,225)	(988)	(978)
Other	(267)	724	449
Interest expense	(3,883)	(2,966)	(2,584)
Net interest income	9,748	11,457	11,363

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Net fee and commission income

12 Months Ended

Dec. 31, 2017

Consolidated and separate financial statements [line items]

Net fee and commission income

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, please see Income statement commentary within Financial review (unaudited) on page 167.

4 Net fee and commission income

Accounting for net fee and commission income

The Group applies IAS 18 Revenue. Fees and commissions charged for services provided or received by the Group are recognised as the services are provided, for example on completion of the underlying transaction.

	2017	2016	2015
	£m	£m	£m
Fee and commission income
Banking, investment management and credit related fees and commissions	8,622	8,452	8,340
Foreign exchange commission	129	118	130
Fee and commission income	8,751	8,570	8,470
Fee and commission expense	(1,937)	(1,802)	(1,611)
Net fee and commission income	6,814	6,768	6,859

Barclays Bank PLC [member]

Consolidated and separate financial statements [line items]

Net fee and commission income

b Net fee and commission income
	2017	2016	2015
	£m	£m	£m
Banking, investment management and credit related fees and commissions	8,646	8,507	8,365
Foreign exchange commission	129	118	129
Fee and commission income	8,775	8,625	8,494
Fee and commission expense	(1,901)	(1,789)	(1,611)
Net fee and commission income	6,874	6,836	6,883

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Net trading income

12 Months Ended

Dec. 31, 2017

Consolidated and separate financial statements [line items]

Net trading income

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, please see Income statement commentary within Financial review (unaudited) on page 167.

5 Net trading income

Accounting for net trading income

In accordance with IAS 39, trading positions are held at fair value, and the resulting gains and losses are included in the income statement, together with interest and dividends arising from long and short positions and funding costs relating to trading activities.

Income arises from both the sale and purchase of trading positions, margins which are achieved through market-making and customer business and from changes in fair value caused by movements in interest and exchange rates, equity prices and other market variables.

Own credit gains/(losses)

As a result of the early adoption of the own credit provisions of IFRS9 on 1 January 2017, own credit on financial liabilities designated at fair value through profit and loss which was previously recorded in the income statement is now recognised within other comprehensive income.

	2017	2016	2015
	£m	£m	£m
Trading income	3,500	2,803	2,996
Own credit (losses)/gains	-	(35)	430
Net trading income	3,500	2,768	3,426

Includedwithin net trading income were gains of£640m(2016:£31m gain;2015:£992m gain) onfinancial assets designatedat fairvalue andgains of £472m(2016:£346m gain;2015:£187m loss) on financialliabilities designatedat fairvalue.

Barclays Bank PLC [member]

Consolidated and separate financial statements [line items]

Net trading income

c Net Trading Income
	2017	2016	2015
	£m	£m	£m
Trading income	3,387	2,830	3,000
Own credit gains/(losses)	-	(35)	430
Net trading income	3,387	2,795	3,430

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Net investment income

12 Months Ended

Dec. 31, 2017

Consolidated and separate financial statements [line items]

Net investment income

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, please see Income statement commentary within Financial review (unaudited) on page 167.

6 Net investment income

Accounting for net investment income

Dividends are recognised when the right to receive the dividend has been established. Other accounting policies relating to net investment income are set out in Note 14 and Note 16.

	2017	2016	2015
	£m	£m	£m
Net gain from disposal of available for sale investments	298	912	385
Dividend income	48	8	8
Net gain from financial instruments designated at fair value	338	158	193
Other investment income	177	246	511
Net investment income	861	1,324	1,097

Barclays Bank PLC [member]

Consolidated and separate financial statements [line items]

Net investment income

d Net investment income
	2017	2016	2015
	£m	£m	£m
Net gain from disposal of available for sale assets	298	912	385
Dividend income	48	8	8
Net gain from financial instruments designated at fair value	338	158	193
Other investment income	175	246	511
Net investment income	859	1,324	1,097

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Credit impairment charges and other provisions

12 Months Ended

Dec. 31, 2017

Disclosure of impairment loss and reversal of impairment loss [abstract]

Credit impairment charges and other provisions

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, please see Income statement commentary within Financial review (unaudited) on page 167.

Accounting fortheimpairmentoffinancialassets

Loans and other assets held at amortised cost

In accordance with IAS 39, the Group assesses at each balance sheet date whether there is objective evidence that loan assets will notbe recovered infull and, wherevernecessary, recognises an impairment lossin the income statement.

An impairment loss is recognised if there is objective evidence of impairment as a result of events that haveoccurred and these haveadverselyimpacted the estimated future cash flowsfrom the assets. These events include:

• becomingawareofsignificantfinancialdifficultyoftheissuerorobligor;
• abreachofcontract,suchasadefaultordelinquencyininterestorprincipalpayments;
• the Group, foreconomicorlegalreasonsrelatingtotheborrower’sfinancialdifficulty, grantsaconcessionthatitwouldnototherwise consider;
• itbecomesprobablethattheborrowerwillenterbankruptcyorotherfinancialreorganisation;
• thedisappearanceofanactivemarketforthatfinancialassetbecauseoffinancialdifficulties;and
• observabledataata portfoliolevelindicatingthatthereisa measurabledecreaseintheestimatedfuturecash flows,althoughthedecreasecannot yet be ascribed toindividual financial assetsin the portfolio –such as adverse changesin the payment statusof borrowers in theportfolio or national or local economic conditions that correlate with defaults on the assets in the portfolio.

Impairment assessments are conducted individually for significantassets, whichcomprise all wholesalecustomer loans and larger retailbusiness loans and collectivelyfor smaller loans and forportfoliolevel risks, such as country or sectoral risks. For the purposes of the assessment, loans with similar credit risk characteristicsaregrouped together – generally on the basis of their product type, industry, geographical location, collateral type, past duestatus and other factorsrelevant to the evaluation of expected future cash flows.

The impairment assessment includes estimating the expected future cash flows from the asset or the group of assets, which are then discounted using the original effective interest rate calculated for the asset. If this is lower than the carrying value of the asset or the portfolio, an impairment allowance is raised.

If, in a subsequent period, the amount of the impairment loss decreases, and the decrease can be relatedobjectively to an event occurring after the impairmentwasrecognised, the previouslyrecognisedimpairment loss is reversedby adjusting the allowance account. The amount of the reversal is recognised in the income statement.

Followingimpairment,interest income continues to be recognised at the original effectiveinterestrate on the restated carrying amount,representing the unwind of thediscount of the expected cash flows, including the principal dueon non-accrual loans.

Uncollectable loansarewrittenoff against the relatedallowanceforloanimpairment on completion of the Group’s internal processes when all reasonably expected recoverable amounts have been collected. Subsequent recoveries of amounts previouslywrittenoffarecredited to the income statement.

Available for sale (AFS)financial assets

Impairment of availableforsale debt instruments

Debt instruments are assessed forimpairment in the same way as loans. If impairment is deemed to haveoccurred, the cumulative decline in the fairvalue of the instrument that has previously been recognised in the AFS reserve is removedfromreserves and recognised in the incomestatement. This may be reversed if there is evidence that the circumstances of the issuer haveimproved.

Impairment of availableforsale equity instruments

Where there has beena prolonged or significantdecline in the fairvalue of anequity instrument below itsacquisition cost, itis deemed to beimpaired. The cumulative net loss that has been previouslyrecogniseddirectly in the AFS reserve is removedfromreserves and recognised in the income statement.

Increases in the fairvalue of equity instruments after impairmentarerecogniseddirectly in other comprehensive income. Further declines in the fairvalue of equity instruments after impairmentarerecognised in the income statement.

Critical accounting estimates and judgements

The calculation of impairmentinvolves the use of judgement, based on the Group’s experience of managing credit risk.

Within the retail and small businesses portfolios, which comprise large numbers of small homogeneous assets with similar risk characteristicswherecredit scoring techniques aregenerally used, statistical techniques are used to calculate impairmentallowances on a portfoliobasis,based on historical recoveryrates and assumed emergence periods. These statistical analyses use as primary inputs the extent to whichaccounts in the portfolioare in arrears and historical information on the eventual losses encounteredfrom such delinquent portfolios.Thereare many such models in use, each tailored to a product, line of business or customer category. Judgement and knowledge is needed in selectingthestatisticalmethods touse whenthe models are developed or revised. The impairmentallowance reflected in thefinancial statements for these portfolios is therefore considered to be reasonable and supportable. The impairmentchargereflected in the income statement forretailportfolios is £2,095m(2016:£2,053m;2015:£1,535m) and amounts to 90%(2016: 87%; 2015:88%) of the total impairmentcharge on loans and advances.

Forindividually significantassets, impairmentallowances are calculatedon an individual basis andall relevantconsiderations that have a bearingon the expected future cash flows aretaken into account (for example,the business prospectsfor the customer,the realisablevalue of collateral, the Group’s position relative to other claimants, the reliability of customer information and the likely cost and duration of the work-out process). The level of the impairmentallowance is the differencebetween the value of the discounted expected future cash flows (discounted at the loan’s original effectiveinterestrate), and its carrying amount. Subjective judgements are made in the calculation of future cash flows.Furthermore, judgements change withtime as new information becomes available or as work-outstrategies evolve,resulting in frequentrevisions to the impairmentallowance as individual decisions aretaken. Changes in these estimates wouldresult in a change in the allowances andhave a directimpact on the impairment charge. The impairmentcharge reflected inthefinancial statementsin relation to wholesale portfolios is £238m(2016:£299m;2015:£209m) and amounts to 10%(2016:13%; 2015:12%) of the total impairmentcharge on loans and advances. Further information on impairmentallowances and relatedcreditinformation is set out within the Risk review on page 114.

	2017	2016	2015
	£m	£m	£m
New and increased impairment allowances	3,187	3,259	2,641
Releases	(533)	(551)	(535)
Recoveries	(334)	(365)	(350)
Impairment charges on loans and advances	2,320	2,343	1,756
Provision charges/(releases) for undrawn contractually committed facilities and guarantees provided	13	9	(12)
Loan impairment	2,333	2,352	1,744
Available for sale investment	3	21	18
Reverse repurchase agreements	-	-	-
Credit impairment charges and other provisions	2,336	2,373	1,762

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Operating expenses

12 Months Ended

Dec. 31, 2017

Consolidated and separate financial statements [line items]

Operating expenses

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, please see Income statement commentary within Financial review (unaudited) on page 167.

8 Operating expenses

Accounting for staff costs

The Group applies IAS 19 Employee benefits in its accounting for most of the components of staff costs.

Short-term employee benefits – salaries, accrued performance costs and social security are recognised over the period in which the employees provide the services to which the payments relate.

Performance costs – recognised to the extent that the Group has a present obligation to its employees that can be measured reliably and are recognised over the period of service that employees are required to work to qualify for the payments.

Deferred cash and share awards are made to employees to incentivise performance over the period employees provide services. To receive payment under an award, employees must provide service over the vesting period. The period over which the expense for deferred cash and share awards is recognised is based upon the period employees consider their services contribute to the awards. For past awards, the Group considers that it is appropriate to recognise the awards over the period from the date of grant to the date that the awards vest. In relation to awards granted from 2017, the Group, taking into account the changing employee understanding surrounding those awards, considered it appropriate for expense to be recognised over the vesting period including the financial year prior to the grant date.

The accounting policies for share-based payments, and pensions and other post-retirement benefits are included in Note 34 and Note 35 respectively.

	2017	2016	2015
	£m	£m	£m
Infrastructure costs
Property and equipment	1,363	1,180	1,082
Depreciation of property, plant and equipment	446	492	475
Operating lease rentals	342	561	411
Amortisation of intangible assets	715	670	570
Impairment of property, equipment and intangible assets	80	95	150
(Gain)/loss on property disposals	3	-	3
Total infrastructure costs	2,949	2,998	2,691
Administration and general costs
Consultancy, legal and professional fees	1,127	1,105	1,078
Subscriptions, publications, stationery and communications	630	644	678
Marketing, advertising and sponsorship	433	435	451
Travel and accommodation	150	136	188
UK bank levy	365	410	425
Goodwill impairment	-	-	102
Other administration and general expenses	542	187	61
Total administration and general costs	3,247	2,917	2,983
Staff costs	8,560	9,423	8,853
Provision for UK customer redress	700	1,000	2,772
Provision for ongoing investigations and litigation including Foreign Exchange	-	-	1,237
Operating expenses	15,456	16,338	18,536

Barclays Bank PLC [member]

Consolidated and separate financial statements [line items]

Operating expenses

e Administrative and general expenses
	2017	2016	2015
	£m	£m	£m
Infrastructure costs
Property and equipment	954	1,147	1,082
Depreciation of property, plant and equipment	303	482	475
Operating lease rentals	290	550	411
Amortisation of intangible assets	478	661	570
Impairment of property, equipment and intangible assets	40	97	150
Gain/(loss) on property disposals	3	-	3
Total infrastructure costs	2,068	2,937	2,691
Administration and general costs
Consultancy, legal and professional fees	756	1,079	1,078
Subscriptions, publications, stationery and communications	455	638	678
Marketing, advertising and sponsorship	400	430	451
Travel and accommodation	118	132	188
UK bank levy	365	410	425
Goodwill Impairment	-	-	102
Other administration and general expenses	4,382	511	61
Total administration and general costs	6,476	3,200	2,983
Staff costsa	6,445	9,211	8,853
Provision for UK customer redress	700	1,000	2,772
Provision for ongoing investigations and litigation including Foreign Exchange	-	-	1,237
Operating expensesb	15,689	16,348	18,536

a The Group has realigned outsourcing costs from administration and general expenses to staff costs in order to more appropriately reflect the nature and internal management of these costs. The net effect of these movements is to reduce administration and general expenses and to increase staff costs by £847m in 2017 and £1,063m in 2016.

b Total operating expenses of £15,689m (2016: £16,348m; 2015: £18,536m) include depreciation of property, plant and equipment of £303m (2016: £482m; 2015: £475m), amortisation of intangible assets of £478m (2016: £661m; 2015: £570m),goodwill impairment nil( 2016 : nil; 2015 : £102m) and administration and other expenses of £14,908m (2016 £15,205m; 2015: £17,389m).

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Profit/(loss) on disposal of subsidiaries, associates and joint ventures

12 Months Ended

Dec. 31, 2017

Gains (losses) on disposals of investments [abstract]

Profit/(loss) on disposal of subsidiaries, associates and joint ventures

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, please see Income statement commentary within Financial review (unaudited) on page 167.

9 Profit/(loss) on disposal ofsubsidiaries, associates andjointventures

During the year, the profit on disposal of subsidiaries, associates and joint ventures was £187m (2016: profit of £420m; 2015: loss of £637m), principally relating to the sale of VocaLink and Barclays Wealth Services Japan. Please refer to Note 43 for further detail.

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Tax

12 Months Ended

Dec. 31, 2017

Consolidated and separate financial statements [line items]

Tax

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, please see Income statement commentary within Financial review (unaudited) on page 167.

10 Tax

Accounting for income taxes

Barclays applies IAS 12 Income Taxes in accounting for taxes on income. Income tax payable on taxable profits (Current tax) is recognised as an expense in the periods in which the profits arise. Withholding taxes are also treated as income taxes. Income tax recoverable on tax allowable losses is recognised as a current tax asset only to the extent that it is regarded as recoverable by offset against taxable profits arising in the current or prior periods. Current tax is measured using tax rates and tax laws that have been enacted or substantively enacted at the balance sheet date.

Deferred tax assets are recognised to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carry forward of unused tax credits and unused tax losses can be utilised, except in certain circumstances where the deferred tax asset relating to the deductible temporary difference arises from the initial recognition of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss. Deferred tax is determined using tax rates and legislation enacted or substantively enacted by the balance sheet date which are expected to apply when the deferred tax asset is realised or the deferred tax liability is settled. Deferred tax assets and liabilities are only offset when there is both a legal right to set-off and an intention to settle on a net basis.

The Group considers an uncertain tax position to exist when it considers that ultimately, in the future, the amount of profit subject to tax may be greater than the amount initially reflected in the Group’s tax returns. The Group accounts for provisions in respect of uncertain tax positions in two different ways.

A current tax provision is recognised when it is considered probable that the outcome of a review by a tax authority of an uncertain tax position will alter the amount of cash tax due to, or from, a tax authority in the future. From recognition, the current tax provision is then measured at the amount the Group ultimately expects to pay the tax authority to resolve the position.

Deferred tax provisions are adjustments made to the carrying value of deferred tax assets in respect of uncertain tax positions. A deferred tax provision is recognised when it is considered probable that the outcome of a review by a tax authority of an uncertain tax position will result in a reduction in the carrying value of the deferred tax asset. From recognition of a provision, measurement of the underlying deferred tax asset is adjusted to take into account the expected impact of resolving the uncertain tax position on the loss or temporary difference giving rise to the deferred tax asset.

The approach taken to measurement takes account of whether the uncertain tax position is a discrete position that will be reviewed by the tax authority in isolation from any other position, or one of a number of issues which are expected to be reviewed together concurrently and resolved simultaneously with a tax authority. Barclays’ measurement of provisions is based upon its best estimate of the additional profit that will become subject to tax. For a discrete position, consideration is given only to the merits of that position. Where a number of issues are expected to be reviewed and resolved together, Barclays will take into account not only the merits of its position in respect of each particular issue but also the overall level of provision relative to the aggregate of the uncertain tax positions across all the issues that are expected to be resolved at the same time. In addition, in assessing provision levels, it is assumed that tax authorities will review uncertain tax positions and that all facts will be fully and transparently disclosed.

Critical accounting estimates and judgements

There are two key areas of judgement that impact the reported tax position. Firstly, the level of provisioning for uncertain tax positions; and secondly, the recognition and measurement of deferred tax assets.

The Group does not consider there to be a significant risk of a material adjustment to the carrying amount of current and deferred tax balances, including provisions for uncertain tax positions in the next financial year.  The provisions for uncertain tax positions cover a diverse range of issues and reflect advice from external counsel where relevant.  It should be noted that only a proportion of the total uncertain tax positions will be under audit at any point in time, and could therefore be subject to challenge by a tax authority over the next year.

Deferred tax assets have been recognised based on business profit forecasts. Detail on the recognition of deferred tax assets is provided in this note.

	2017	2016	2015
	£m	£m	£m
Current tax charge/(credit)
Current year	768	896	1,605
Adjustments in respect of prior years	55	(361)	(188)
	823	535	1,417
Deferred tax charge/(credit)
Current year	1,507	393	(346)
Adjustments in respect of prior years	(90)	65	78
	1,417	458	(268)
Tax charge	2,240	993	1,149

The table belowshows the reconciliationbetween the actual tax charge and the tax charge that wouldresultfrom applying the standard UK corporation tax rate tothe Group’s profit before tax.

	2017	2017	2016	2016	2015	2015
	£m	%	£m	%	£m	%
Profit before tax from continuing operations	3,541		3,230		1,146
Tax charge based on the standard UK corporation tax rate of 19.25% (2016: 20%; 2015: 20.25%)	682	19.3%	646	20.0%	232	20.3%
Impact of profits/losses earned in territories with different statutory rates to the UK (weighted average tax rate is 29.4% (2016: 32.8%; 2015: 33.4%))	356	10.1%	415	12.8%	151	13.1%
Recurring items:
Non-creditable taxes including withholding taxes	191	5.4%	277	8.6%	309	27.0%
Non-deductible expenses	90	2.5%	114	3.5%	67	5.8%
Impact of UK bank levy being non-deductible	70	2.0%	82	2.5%	96	8.4%
Tax adjustments in respect of share-based payments	5	0.1%	34	1.1%	30	2.6%
Non-taxable gains and income	(178)	(5.0%)	(199)	(6.2%)	(197)	(17.2%)
Changes in recognition of deferred tax and effect of unrecognised tax losses	(71)	(2.0%)	(178)	(5.5%)	(71)	(6.2%)
Impact of Barclays Bank PLC's overseas branches being taxed both locally and in the UK	(61)	(1.7%)	(128)	(4.0%)	(35)	(3.1%)
Adjustments in respect of prior years	(35)	(1.0%)	(296)	(9.2%)	(110)	(9.6%)
Other items	128	3.6%	88	2.7%	144	12.6%
Non-recurring items:
Re-measurement of US deferred tax assets due to US tax rate reduction	1,177	33.2%	-	-	-	-
Impact of the UK branch exemption election on US branch deferred tax assets	(276)	(7.8%)	-	-	-	-
Non-deductible provisions for UK customer redress	129	3.6%	203	6.3%	283	24.7%
Non-deductible provisions for investigations and litigation	72	2.0%	48	1.5%	261	22.8%
Non-taxable gains and income on divestments	(39)	(1.1%)	(180)	(5.6%)	(50)	(4.4%)
Non-deductible impairments and losses on divestments	-	-	67	2.1%	39	3.4%
Total tax charge	2,240	63.3%	993	30.7%	1,149	100.3%

Factors driving the effective tax rate

The effective tax rate of 63.3% is higher than the UK corporation tax rate of 19.25% primarily due to the impact of the Tax Cuts and Jobs Act (“US Tax Reform”), enacted on 22 December 2017, which reduced the US federal corporate income tax rate from 35% to 21%. As the rate reduction was enacted before the balance sheet date, this has resulted in a one-off tax charge as a result of the re-measurement of the Group’s US deferred tax assets in the 2017 period. This downward re-measurement of the Group’s US deferred tax assets as a result of the rate reduction is partially offset by the increase in the value of the US branch deferred tax assets as a result of Barclays Bank PLC making a tax election in the period to exclude the future profits and losses of its overseas branches from UK taxation.

In addition the effective tax rate is also affected by profits earned outside the UK being taxed at local statutory tax rates that are higher than the UK tax rate, provisions for UK customer redress, investigations and litigation being non-deductible for tax purposes, non-creditable taxes and non-deductible expenses including UK bank levy. These factors, which have each increased the effective tax rate, are partially offset by the impact of non-taxable gains and income in the period.

The Group’s future tax charge will be sensitive to the geographic mix of profits earned and the tax rates in force in the jurisdictions that we operate in. In the UK, legislation to reduce the corporation tax rate to 17% from 1 April 2020 has been enacted.

The reduction of the US federal corporate income tax rate to 21% from 1 January 2018 is expected to have a positive impact on the returns generated by the Group’s US business. The ultimate impact however, is subject to any effect of the Base Erosion Anti-abuse Tax (“BEAT”), which was introduced by US Tax Reform and presented as an anti-avoidance provision, but is capable of having broad application to companies making payments to foreign affiliates. The provisions introducing the BEAT are complex and there are currently uncertainties surrounding their practical and technical application. The Group is currently considering any future impact of the BEAT which may reduce the benefit of the reduction in the US federal corporate income tax rate.

Tax in the consolidated statement of comprehensive income

The tax relating to each component of other comprehensive income can be found in the consolidated statement of comprehensive income which additionally includes within Other a tax charge of £5m (2016: £21m credit) relating to share-based payments.

Tax in respect of discontinued operation

Tax relating to the discontinued operation can be found in the BAGL disposal group income statement (see Note 43). The tax charge of £154m (2016: £306m charge) relates entirely to the profit from the ordinary activities of the discontinued operation. 

Current tax assets and liabilities

Movements on current tax assets and liabilities were as follows:

	2017	2016
	£m	£m
Assets	561	415
Liabilities	(737)	(903)
As at 1 January	(176)	(488)
Income statement from continuing operations	(823)	(535)
Other comprehensive income	93	23
Corporate income tax paid	708	780
Other movements	94	44
	(104)	(176)
Assets	482	561
Liabilities	(586)	(737)
As at 31 December	(104)	(176)

Deferred tax assets and liabilities

The deferred tax amounts on the balance sheet were as follows:

	2017	2016
	£m	£m
Intermediate Holding Company ("IHC Tax Group")	1,413	2,207
Barclays Bank PLC ("US Branch Tax Group")	1,234	1,766
Barclays PLC - UK tax group	492	575
Other	318	321
Deferred tax asset	3,457	4,869
Deferred tax liability	(44)	(29)
Net deferred tax	3,413	4,840

US deferred tax assets in the IHC and US Branch Tax Groups

The deferred tax asset in the IHC Tax Group of £1,413m (2016: £2,207m) includes £286m (2016: £321m) relating to tax losses and the deferred tax asset in the US Branch Tax Group of £1,234m (2016: £1,766m) includes £283m (2016: £142m) relating to tax losses. The deferred tax assets of the Group’s US businesshave been re-measured due to the reduction in the US federal corporate income tax rate enacted in the year. No account has been taken of the impact of any potential future BEAT liabilities in measuring the US deferred tax assets and liabilities and any future BEAT liabilities would be accounted for in the period they arise. Under US tax rules, losses occurring prior to 1 January 2018 can be carried forward and offset against profits for a period of 20 years. The losses first arose in 2011 in the IHC Tax Group and 2008 in the US Branch Tax Group and therefore any unused amounts may begin to expire in 2031 and 2028 respectively. The remaining US deferred tax assets relate to temporary differences for which there is no time limit on recovery. The deferred tax assets for the IHC and the US Branch Tax Groups’ tax losses are currently projected to be fully utilised by 2019.

In prior periods the US Branch deferred tax assets have been measured at the difference between the UK and US tax rates to take into account UK taxation expected to arise on the profits of the US Branch. During the period, Barclays Bank PLC made a UK tax election that causes the future profits or losses of the Company’s overseas branches to be excluded from the charge to UK tax and therefore subject to tax only in the applicable overseas jurisdiction. The deferred tax assets held by the US Branch of Barclays Bank PLC have been re-measured to the US tax rate as a result of this election.

UK tax groupdeferred tax asset

The deferred tax asset in the UK tax group of £492m(2016: £575m) relates entirely to temporary differences.

Other deferred tax assets

The deferred tax asset of £318m (2016: £321m) in other entities within the Group includes £27m (2016: £40m) relating to tax losses carried forward. These deferred tax assets relate to a number of different territories and their recognition is based on profit forecasts or local country law which indicate that it is probable that the losses and temporary differences will be utilised.

Of the deferred tax asset of £318m (2016: £321m), an amount of £218m (2016: £267m) relates to entities which have suffered a loss in either the current or prior year. This has been taken into account in reaching the above conclusion that these deferred tax assets will be fully recovered in the future.

The table below shows movements on deferred tax assets and liabilities during the year. The amounts are different from those disclosed on the balance sheet and in the preceding table as they are presented before offsetting asset and liability balances where there is a legal right to set-off and an intention to settle on a net basis.

	Fixed assettimingdifferences	Availablefor saleinvestments	Cash flowhedges	Retirementbenefitobligations	Loanimpairmentallowance	Otherprovisions	Tax lossescarriedforward	Share-basedpayments and deferred compensation	Other	Total
	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m
Assets	1,801	183	-	91	151	251	503	732	2,013	5,725
Liabilities	(92)	(141)	(333)	-	-	-	-	-	(319)	(885)
At 1 January 2017	1,709	42	(333)	91	151	251	503	732	1,694	4,840
Income statement	(353)	-	-	(322)	(38)	(69)	131	(307)	(459)	(1,417)
Other comprehensive income	-	(3)	262	49	-	-	-	(22)	22	308
Other movements	(118)	-	(4)	16	(5)	(25)	(38)	(19)	(125)	(318)
	1,238	39	(75)	(166)	108	157	596	384	1,132	3,413
Assets	1,266	200	1	52	108	157	596	384	1,362	4,126
Liabilities	(28)	(161)	(76)	(218)	-	-	-	-	(230)	(713)
At 31 December 2017	1,238	39	(75)	(166)	108	157	596	384	1,132	3,413
Assets	2,008	28	5	95	157	261	902	623	1,511	5,590
Liabilities	(194)	(70)	(239)	(144)	-	-	-	-	(570)	(1,217)
At 1 January 2016	1,814	(42)	(234)	(49)	157	261	902	623	941	4,373
Income statement	(358)	9	(7)	(8)	52	17	(522)	15	344	(458)
Other comprehensive income	-	49	(61)	132	-	-	-	20	(6)	134
Other movements	253	26	(31)	16	(58)	(27)	123	74	415	791
	1,709	42	(333)	91	151	251	503	732	1,694	4,840
Assets	1,801	183	-	91	151	251	503	732	2,013	5,725
Liabilities	(92)	(141)	(333)	-	-	-	-	-	(319)	(885)
At 31 December 2016	1,709	42	(333)	91	151	251	503	732	1,694	4,840

Other movements include the impact of changes in foreign exchange rates as well as deferred tax amounts relating to acquisitions, disposals and transfers to held for sale.

The amount of deferred tax liability expected to be settled after more than 12 months is £522m (2016: £273m). The amount of deferred tax assets expected to be recovered after more than 12 months is £3,399m (2016: £5,066m). These amounts are before offsetting asset and liability balances where there is a legal right to set-off and an intention to settle on a net basis.

Unrecognised deferred tax

Tax losses and temporary differences

Deferred tax assets have not been recognised in respect of gross deductible temporary differences of £157m (2016: £64m) and gross tax losses of £17,919m (2016: £16,820m). The tax losses include capital losses of £3,126m (2016: £3,138m) and unused tax credits of £546m (2016: £514m). Of these tax losses, £409m (2016: £394m) expire within five years, £193m (2016: £57m) expire within six to ten years, £2,016m (2016: £358m) expire within 11 to 20 years and £15,301m (2016: £16,011m) can be carried forward indefinitely. Deferred tax assets have not been recognised in respect of these items because it is not probable that future taxable profits and gains will be available against which they can be utilised.

Group investments in subsidiaries, branches and associates

Deferred tax is not recognised in respect of the value of Group's investments in subsidiaries, branches and associates where the Group is able to control the timing of the reversal of the temporary differences and it is probable that such differences will not reverse in the foreseeable future. The aggregate amount of these temporary differences for which deferred tax liabilities have not been recognised decreased in the period to £0.1bn(2016: £2bn) following the reduction of the Group’s holding in BAGL during 2017.

Barclays Bank PLC [member]

Consolidated and separate financial statements [line items]

Tax

f Tax

	2017	2016	2015
	£m	£m	£m
Current tax charge/(credit)
Current year	659	1,147	1,772
Adjustment for prior years	44	(359)	(188)
	703	788	1,584
Deferred tax charge/(credit)
Current year	1,487	392	(360)
Adjustment for prior years	(65)	65	78
	1,422	457	(282)
Tax charge	2,125	1,245	1,302

Tax relating to each component of other comprehensive income can be found in the consolidated statement of comprehensive income which additionally includes within Other a tax charge of £6m (2016: £49m credit) principally relating to share based payments.

The table below shows the reconciliation between the actual tax charge and the tax charge that would result from applying the standard UK corporation tax rate to The Group’s profit before tax.

	2017	2016	2015
	£m	£m	£m
Profit before tax from continuing operations	3,165	4,383	1,914
Tax charge based on the standard UK corporation tax rate of 19.25% (2016: 20%, 2015: 20.25%)	610	877	387
Impact of profits/losses earned in territories with different statutory rates to the UK (weighted average tax rate is 29.8% (2016: 29.5%, 2015: 28.1%))	333	415	151
Recurring items:
Non-creditable taxes including withholding taxes	191	277	309
Non-deductible expenses	82	114	67
Impact of UK bank levy being non-deductible	70	82	96
Banking surcharge on UK profits	6	75	-
Tax adjustments in respect of share based payments	4	34	30
Non-taxable gains and income	(191)	(208)	(197)
Changes in recognition of deferred tax and effect of unrecognised tax losses	(72)	(178)	(71)
Impact of Barclays Bank PLC's overseas branches being taxed both locally and in the UK	(61)	(128)	(35)
Adjustments in respect of prior years	(21)	(294)	(110)
Other items	111	81	142
Non-recurring items:
One off re-measurement of US deferred tax assets	1,177
Impact of the UK branch exemption on deferred tax assets	(276)
Non-deductible provisions for UK customer redress	129	203	283
Non-deductible provisions for investigations and litigation	72	48	261
Non-taxable gains and income on divestments	(39)	(180)	(50)
Non-deductible impairments and losses on divestments	-	27	39
Tax charge	2,125	1,245	1,302
Effective tax rate	67.2%	28.4%	68.0%

Current tax assets and liabilities

Movements on current tax assets and liabilities were as follows:

	2017	2016
	£m	£m
Assets	501	385
Liabilities	(708)	(930)
As at 1 January	(207)	(545)
Income statement from continuing operations	(703)	(788)
Other comprehensive income	26	295
Corporate income tax paid	672	742
Other movements	94	89
	(118)	(207)
Assets	376	501
Liabilities	(494)	(708)
As at 31 December	(118)	(207)

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Earnings per share

12 Months Ended

Dec. 31, 2017

Earnings per share [abstract]

Earnings per share

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, please see Income statement commentary within Financial review (unaudited) on page 167.

11 Earnings per share

	2017	2016	2015
	£m	£m	£m
(Loss)/profit attributable to ordinary equity holders of the parent in respect of continuing and discontinued operations	(1,922)	1,623	(394)
Tax credit on profit after tax attributable to other equity instrument holders	174	128	70
Total (loss)/profit attributable to ordinary equity holders of the parent in respect of continuing and discontinued operations	(1,748)	1,751	(324)
Continuing operations
Profit/(loss) attributable to ordinary equity holders of the parent in respect of continuing operations	413	1,434	(696)
Tax credit on profit after tax attributable to other equity instrument holders	174	128	70
Profit/(loss) attributable to equity holders of the parent in respect of continuing operations	587	1,562	(626)
Discontinued operation
(Loss)/profit attributable to ordinary equity holders of the parent in respect of discontinued operations	(2,335)	189	302
Dilutive impact of convertible options in respect of discontinued operations	-	(1)	-
(Loss)/profit attributable to equity holders of the parent in respect of discontinued operations including dilutive impact on convertible options	(2,335)	188	302
	-
(Loss)/profit attributable to equity holders of the parent in respect of continuing and discontinued operations including dilutive impact on convertible options	(1,748)	1,750	(324)

	2017	2016	2015
	million	million	million
Basic weighted average number of shares in issue	16,996	16,860	16,687
Number of potential ordinary shares	288	184	367
Diluted weighted average number of shares	17,284	17,044	17,054

	Basic earnings per share			Diluted earnings per share
	2017	2016	2015	2017	2016	2015
	p	p	p	p	p	p
(Loss)/earnings per ordinary share	(10.3)	10.4	(1.9)	(10.1)	10.3	(1.9)
Earnings/(loss) per ordinary share in respect of continuing operations	3.5	9.3	(3.7)	3.4	9.2	(3.7)
(Loss)/earnings per ordinary share in respect of discontinued operation	(13.8)	1.1	1.8	(13.5)	1.1	1.8

The calculation of basic earnings per share is based on the profit attributable to equity holders of the parent and the basic weighted average number of shares excluding treasury shares held in employee benefit trusts or held for trading. When calculating the diluted earnings per share, the weighted average number of shares in issue is adjusted for the effects of all dilutive potential ordinary shares held in respect of Barclays PLC, totalling 288m (2016: 184m) shares. The increase in the number of potential ordinary shares is mainly due to the widening of the spread between the average share price of £2.08 (2016: £1.74) and the average weighted strike price of £1.41 (2016: £1.88) compared to the prior year. The total number of share options outstanding, under schemes considered to be potentially dilutive, was 534m (2016: 584m). These options have strike prices ranging from £1.20 to £2.28.

Of the total number of employee share options and share awards at 31 December 2017, 10m (2016: 93m) were anti-dilutive.

The 136m (2016: 173m) increase in the basic weighted average number of shares since 31 December 2016 to 16,996m is primarily due to shares issued under employee share schemes and the Scrip Dividend Programme.

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Dividends on ordinary shares

12 Months Ended

Dec. 31, 2017

Consolidated and separate financial statements [line items]

Dividends on ordinary shares

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, please see Income statement commentary within Financial review (unaudited) on page 167.

12 Dividends on ordinary shares

The Directors have approved a final dividend in respect of 2017 of2.0p per ordinary share of 25p each which will be paid on 05 April 2018 to shareholders on the Share Register on 02 March 2018 resulting in total dividend of 3.0p per share for the year. On 31 December 2017, there were 17,060m ordinary shares in issue. The financial statements for the year ended 31 December 2017 does not reflect this dividend, which will be accounted for in shareholders’ equity as an appropriation of retained profits in the year ending 31 December 2018. The 2017 financial statements include the 2017 interim dividends of £170m (2016: £169m) and final dividend declared in relation to 2016 of £339m (2016: £588m). Dividends are funded out of distributable reserves.

Barclays Bank PLC [member]

Consolidated and separate financial statements [line items]

Dividends on ordinary shares

o Dividends on ordinary shares

Ordinary dividends were paid to enable Barclays PLC to fund its dividend to shareholders.

The 2017 financial statements include £674m (2016: £638m) of dividend paid. This includes the final dividend declared in relation to the prior year of £165m (2016: £502m), interim dividends of £208m (2016: £119m) and an additional £301m dividend paid to Barclays PLC which was then contributed to Group Service Company. These result in a total dividend for the year of 29p (2016: 27p) per ordinary share.

Dividends paid on the 4.75% €100 preference shares amounted to £415.65 per share (2016: £370.20). Dividends paid on the 6.278% US$100 preference shares amounted to £483.37 per share (2016: £467.05). Dividends paid on the 8.125% US$0.25 preference shares amounted to £1.58 per share (2016: £1.49). Dividends paid on the 6.0% £100 preference shares amounted to £600.00 per share (2016: £600.00) which was redeemed during the year. Dividends paid on the 7.1% US$0.25 preference shares amounted to £0.36 per share (2016: £1.30) which was redeemed during the year.

Dividends paid on preference shares amounted to £242m (2016: £339m). Dividends paid on other equity instruments amounted to £639m (2016: £462m).

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Trading portfolio

12 Months Ended

Dec. 31, 2017

Consolidated and separate financial statements [line items]

Trading portfolio

The notes included in this section focus on assets and liabilities the Group holds and recognises at fair value. Fair value refers to the price that would be received to sell an asset or the price that would be paid to transfer a liability in an arm’s-length transaction with a willing counterparty, which may be an observable market price or, where there is no quoted price for the instrument, may be an estimate based on available market data. Detail regarding the Group’s approach to managing market risk can be found on pages 117 to 121.

13 Trading portfolio

Accounting for trading portfolio assets and liabilities

In accordance with IAS 39, all assets and liabilities held for trading purposes are held at fair value with gains and losses in the changes in fair value taken to the income statement in net trading income (Note 5).

	Trading portfolio assets		Trading portfolio liabilities
	2017	2016	2017	2016
	£m	£m	£m	£m
Debt securities and other eligible bills	51,200	38,789	(29,045)	(26,842)
Equity securities	59,338	38,329	(8,306)	(7,831)
Traded loans	3,140	2,975	-	-
Commodities	82	147	-	(14)
Trading portfolio assets/(liabilities)	113,760	80,240	(37,351)	(34,687)

Barclays Bank PLC [member]

Consolidated and separate financial statements [line items]

Trading portfolio

g Trading portfolio assets
	2017	2016
	£m	£m
Debt securities and other eligible bills	51,195	38,804
Equity securities	59,338	38,329
Traded loans	3,140	2,975
Commodities	82	147
Trading portfolio assets	113,755	80,255

XML

Financial assets designated at fair value

12 Months Ended

Dec. 31, 2017

Financial assets designated as measured at fair value through profit or loss [abstract]

Financial assets designated at fair value

The notes included in this section focus on assets and liabilities the Group holds and recognises at fair value. Fair value refers to the price that would be received to sell an asset or the price that would be paid to transfer a liability in an arm’s-length transaction with a willing counterparty, which may be an observable market price or, where there is no quoted price for the instrument, may be an estimate based on available market data. Detail regarding the Group’s approach to managing market risk can be found on pages 117 to 121.

14Financial assets designated at fair value

Accounting for financial assets designated at fair value

In accordance with IAS 39, financial assets may be designated at fair value, with gains and losses taken to the income statement within net trading income (Note 5) and net investment income (Note 6). The Group has the ability to make the fair value designation when holding the instruments at fair value reduces an accounting mismatch (caused by an offsetting liability or asset being held at fair value), or is managed by the Group on the basis of its fair value, or includes terms that have substantive derivative characteristics described in Note 15.

The details on how the fair value amounts are derived for financial assets designated at fair value are described in Note 18.

	2017	2016
	£m	£m
Loans and advances	11,037	10,519
Debt securities	15	70
Equity securities	4,670	4,558
Reverse repurchase agreements	100,040	63,162
Customers' assets held under investment contracts	-	37
Other financial assets	519	262
Financial assets designated at fair value	116,281	78,608

Credit risk of loans and advances designated at fair value and related credit derivatives

The following table shows the maximum exposure to credit risk, the changes in fair value attributable to changes in credit risk, and the cumulative changes in fair value since initial recognition together with the amount by which related credit derivatives mitigate this risk:

	Maximum exposure as at 31 December		Changes in fair value during the year ended		Cumulative changes in fair value from inception
	2017	2016	2017	2016	2017	2016
	£m	£m	£m	£m	£m	£m
Loans and advances designated at fair value, attributable to credit risk	11,037	10,519	10	(42)	2	(42)
Value mitigated by related credit derivatives	256	339	1	(2)	(12)	(13)

XML

Derivative financial instruments

12 Months Ended

Dec. 31, 2017

Consolidated and separate financial statements [line items]

Derivative financial instruments

The notes included in this section focus on assets and liabilities the Group holds and recognises at fair value. Fair value refers to the price that would be received to sell an asset or the price that would be paid to transfer a liability in an arm’s-length transaction with a willing counterparty, which may be an observable market price or, where there is no quoted price for the instrument, may be an estimate based on available market data. Detail regarding the Group’s approach to managing market risk can be found on pages 117 to 121.

15 Derivative financial instruments

Accounting for derivatives

Derivative instruments are contracts whose value is derived from one or more underlying financial instruments or indices defined in the contract. They include swaps, forward rate agreements, futures, options and combinations of these instruments and primarily affect the Group’s net interest income, net trading income and derivative assets and liabilities. Notional amounts of the contracts are not recorded on the balance sheet.

The Group applies IAS 39. All derivative instruments are held at fair value through profit or loss, except for derivatives that are in a designated cash flow or net investment hedge accounting relationship. Derivatives are classified as assets when their fair value is positive or as liabilities when their fair value is negative. This includes terms included in a contract or other financial asset or liability (the host), which, had it been a standalone contract, would have had met the definition of a derivative. If these are separated from the host i.e. when the economic characteristics of the embedded derivative are not closely related with those of the host contract and the combined instrument is not measured at fair value though profit or loss, then they are accounted for in the same way as derivatives.

Hedge accounting

The Group applies hedge accounting to represent, to the maximum possible extent permitted under accounting standards, the economic effects of its interest and currency risk management strategies. Derivatives are used to hedge interest rate, exchange rate, commodity, and equity exposures and exposures to certain indices such as house price indices and retail price indices related to non-trading positions. Where derivatives are held for risk management purposes, and when transactions meet the required criteria for documentation and hedge effectiveness, the Group applies fair value hedge accounting, cash flow hedge accounting, or hedging of a net investment in a foreign operation, as appropriate to the risks being hedged.

Fair value hedge accounting

Changes in fair value of derivatives that qualify and are designated as fair value hedges are recorded in the income statement, together with changes in the fair value of the hedged asset or liability that are attributable to the hedged risk. The fair value changes adjust the carrying value of the hedged asset or liability held at amortised cost.

If hedge relationships no longer meet the criteria for hedge accounting, hedge accounting is discontinued. For fair value hedges of interest rate risk, the fair value adjustment to the hedged item is amortised to the income statement over the period to maturity of the previously designated hedge relationship using the effective interest method. If the hedged item is sold or repaid, the unamortised fair value adjustment is recognised immediately in the income statement.

Cash flow hedge accounting

For qualifying cash flow hedges, the fair value gain or loss associated with the effective portion of the cash flow hedge is recognised initially in other comprehensive income, and then recycled to the income statement in the periods when the hedged item will affect profit or loss. Any ineffective portion of the gain or loss on the hedging instrument is recognised in the income statement immediately.

When a hedging instrument expires or is sold, or when a hedge no longer meets the criteria for hedge accounting, any cumulative gain or loss existing in equity at that time remains in equity and is recognised when the hedged item is ultimately recognised in the income statement. When a forecast transaction is no longer expected to occur, the cumulative gain or loss that was recognised in equity is immediately transferred to the income statement.

Hedges of net investments

The Group’s net investments in foreign operations, including monetary items accounted for as part of the net investment, are hedged for foreign currency risks using both derivatives and foreign currency borrowings. Hedges of net investments are accounted for similarly to cash flow hedges; the effective portion of the gain or loss on the hedging instrument is being recognised directly in other comprehensive income and the ineffective portion being recognised immediately in the income statement. The cumulative gain or loss recognised in other comprehensive income is recognised in the income statement on the disposal or partial disposal of the foreign operation, or other reductions in the Group’s investment in the operation.

Total derivatives	2017			2016
	Notional contract amount	Fair value		Notional contract amount	Fair value
		Assets	Liabilities		Assets	Liabilities
	£m	£m	£m	£m	£m	£m
Total derivative assets/(liabilities) held for trading	35,686,673	237,504	(237,236)	36,185,820	345,624	(339,646)
Total derivative assets/(liabilities) held for risk management	231,348	165	(1,109)	336,524	1,002	(841)
Derivative assets/(liabilities)	35,918,021	237,669	(238,345)	36,522,344	346,626	(340,487)

Further information on netting arrangements of derivative financial instruments can be found within Note 19.

Tradingderivativesare managed within the Group’smarketrisk management policies, which are outlined on page117 to 121.

The Group’s exposure to credit risk arising from derivative contracts are outlined in the Credit risk section on page 96 to 116.

The fair values and notional amounts of derivative instruments held for trading are set out in the following table:

Derivatives held for trading		2017			2016
	Notional contract amount	Fair value		Notional contract amount	Fair value
		Assets	Liabilities		Assets	Liabilities
	£m	£m	£m	£m	£m	£m
Foreign exchange derivatives
Forward foreign exchange	3,131,184	26,534	(26,177)	2,308,922	32,442	(30,907)
Currency swaps	1,098,587	23,675	(22,003)	1,086,552	40,083	(40,164)
OTC options bought and sold	506,156	4,056	(4,665)	772,031	6,338	(6,762)
OTC derivatives	4,735,927	54,265	(52,845)	4,167,505	78,863	(77,833)
Foreign exchange derivatives cleared by central counterparty	59,618	607	(585)	43,478	366	(388)
Exchange traded futures and options – bought and sold	24,266	30	(30)	18,813	31	(27)
Foreign exchange derivatives	4,819,811	54,902	(53,460)	4,229,796	79,260	(78,248)
Interest rate derivatives
Interest rate swaps	5,680,977	121,560	(112,187)	4,799,897	153,822	(143,059)
Forward rate agreements	268,277	87	(88)	296,559	999	(968)
OTC options bought and sold	2,384,453	27,235	(29,635)	2,522,430	42,412	(43,373)
OTC derivatives	8,333,707	148,882	(141,910)	7,618,886	197,233	(187,400)
Interest rate derivatives cleared by central counterparty	13,215,545	3,675	(3,390)	14,439,407	30,503	(31,528)
Exchange traded futures and options – bought and sold	7,644,560	362	(358)	7,952,733	397	(370)
Interest rate derivatives	29,193,812	152,919	(145,658)	30,011,026	228,133	(219,298)
Credit derivatives
OTC swaps	411,160	7,595	(6,233)	615,057	11,811	(10,513)
Credit derivatives cleared by central counterparty	303,841	4,954	(5,319)	332,743	4,462	(4,572)
Credit derivatives	715,001	12,549	(11,552)	947,800	16,273	(15,085)
Equity and stock index derivatives
OTC options bought and sold	58,456	5,262	(9,591)	102,545	6,766	(8,837)
Equity swaps and forwards	103,283	2,235	(5,478)	105,120	2,253	(4,435)
OTC derivatives	161,739	7,497	(15,069)	207,665	9,019	(13,272)
Exchange traded futures and options – bought and sold	632,662	7,201	(9,050)	585,620	8,070	(8,600)
Equity and stock index derivatives	794,401	14,698	(24,119)	793,285	17,089	(21,872)
Commodity derivatives
OTC options bought and sold	4,465	32	(103)	14,053	395	(461)
Commodity swaps and forwards	12,755	662	(753)	16,086	1,528	(1,821)
OTC derivatives	17,220	694	(856)	30,139	1,923	(2,282)
Exchange traded futures and options – bought and sold	146,428	1,742	(1,591)	173,774	2,946	(2,861)
Commodity derivatives	163,648	2,436	(2,447)	203,913	4,869	(5,143)
Derivative assets/(liabilities) held for trading	35,686,673	237,504	(237,236)	36,185,820	345,624	(339,646)
Total OTC derivatives held for trading	13,659,753	218,933	(216,913)	12,639,252	298,849	(291,300)
Total derivatives cleared by central counterparty held for trading	13,579,004	9,236	(9,294)	14,815,628	35,331	(36,488)
Total exchange traded derivatives held for trading	8,447,916	9,335	(11,029)	8,730,940	11,444	(11,858)
Derivative assets/(liabilities) held for trading	35,686,673	237,504	(237,236)	36,185,820	345,624	(339,646)

The fair values and notional amounts of derivative instruments held for risk management are set out in the following table:

Derivatives held for risk management	2017			2016
	Notional contract amount	Fair value		Notional contract amount	Fair value
		Assets	Liabilities		Assets	Liabilities
	£m	£m	£m	£m	£m	£m
Derivatives designated as cash flow hedges
Currency swaps	-	-	-	1,357	453	-
Interest rate swaps	1,482	7	(3)	5,965	154	(6)
Interest rate derivatives cleared by central counterparty	122,103	-	-	181,541	62	(27)
Derivatives designated as cash flow hedges	123,585	7	(3)	188,863	669	(33)
Derivatives designated as fair value hedges
Interest rate swaps	7,345	117	(1,096)	10,733	301	(744)
Interest rate derivatives cleared by central counterparty	97,436	-	-	130,842	-	-
Derivatives designated as fair value hedges	104,781	117	(1,096)	141,575	301	(744)
Derivatives designated as hedges of net investments
Forward foreign exchange	2,982	41	(10)	6,086	32	(64)
Derivatives designated as hedges of net investments	2,982	41	(10)	6,086	32	(64)
Derivative assets/(liabilities) held for risk management	231,348	165	(1,109)	336,524	1,002	(841)
Total OTC derivatives held for risk management	11,809	165	(1,109)	24,141	940	(814)
Total derivatives cleared by central counterparty held for risk management	219,539	-	-	312,383	62	(27)
Derivative assets/(liabilities) held for risk management	231,348	165	(1,109)	336,524	1,002	(841)

The Group has hedged the following forecast cash flows, which primarily vary with interest rates. These cash flows are expected to impact the income statement in the following periods, excluding any hedge adjustments that may be applied:

	Total	Up to one year	One to two years	Two to three years	Three to four years	Four to five years	More than five years
	£m	£m	£m	£m	£m	£m	£m
2017
Forecast receivable cash flows	2,671	484	584	561	416	305	321
Forecast payable cash flows	-	-	-	-	-	-	-
2016
Forecast receivable cash flows	2,616	455	531	511	411	327	381
Forecast payable cash flows	52	15	16	7	6	5	3

The maximum length of time over which the Group hedges exposure to the variability in future cash flows for forecast transactions, excluding those forecast transactions related to the payment of variable interest on existing financial instruments is 10 years(2016: 10 years).

	2017	2016
Amounts recognised in net interest income	£m	£m
Gains on the hedged items attributable to the hedged risk	550	1,787
Losses on the hedging instruments	(460)	(1,741)
Fair value ineffectiveness	90	46
Cash flow hedging ineffectiveness	(135)	28
Net investment hedging ineffectiveness	2	(3)

Gains and losses transferred from the cash flow hedging reserve to the income statement included a £nil (2016: £17m gain) transferred to interest income; a £632m gain (2016: £491m gain) to interest expense; a £nil (2016: £17m gain) to administration and general expenses; and a £nil (2016: £75m loss) to taxation.

Barclays Bank PLC [member]

Consolidated and separate financial statements [line items]

Derivative financial instruments

j Derivative financial instruments
	Notional contract amount	Fair value Assets	Liabilities
	£m	£m	£m
Year ended 31 December 2017
Total derivative assets/(liabilities) held for trading	35,747,945	237,741	(237,242)
Total derivative assets/(liabilities) held for risk management	175,785	246	(1,103)
Derivative assets/(liabilities)	35,923,730	237,987	(238,345)
Year ended 31 December 2016
Total derivative assets/(liabilities) held for trading	36,261,030	345,834	(339,647)
Total derivative assets/(liabilities) held for risk management	261,314	986	(840)
Derivative assets/(liabilities)	36,522,344	346,820	(340,487)

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Financial Investments

12 Months Ended

Dec. 31, 2017

Consolidated and separate financial statements [line items]

Financial Investments

The notes included in this section focus on assets and liabilities the Group holds and recognises at fair value. Fair value refers to the price that would be received to sell an asset or the price that would be paid to transfer a liability in an arm’s-length transaction with a willing counterparty, which may be an observable market price or, where there is no quoted price for the instrument, may be an estimate based on available market data. Detail regarding the Group’s approach to managing market risk can be found on pages 117 to 121.

16 Financial investments

Accounting for financial investments

Available for sale financial assets are held at fair value with gains and losses being included in other comprehensive income. The Group uses this classification for assets that are not derivatives and are not held for trading purposes or otherwise designated at fair value through profit or loss, or

at amortised cost. Dividends and interest (calculated using the effective interest method) are recognised in the income statement in net interest income (Note 3) or, net investment income (Note 6). On disposal, the cumulative gain or loss recognised in other comprehensive income is also included in net investment income.

Held to maturity assets are held at amortised cost. The Group uses this classification when there is an intent and ability to hold the asset to maturity. Interest on the investments are recognised in the income statement within net interest income (Note 3).

	2017	2016
	£m	£m
Available for sale debt securities and other eligible bills	52,020	57,703
Available for sale equity securities	1,787	438
Held to maturity debt securities	5,109	5,176
Financial investments	58,916	63,317

Barclays Bank PLC [member]

Consolidated and separate financial statements [line items]

Financial Investments

h Financial Investments
	2017	2016
	£m	£m
Available for sale debt securities and other eligible bills	52,020	57,704
Available for sale equity securities	1,834	485
Held to maturity debt securities	5,109	5,176
Financial Investments	58,963	63,365

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Financial liabilities designated at fair value

12 Months Ended

Dec. 31, 2017

Designated financial liabilities at fair value through profit or loss [abstract]

Financial liabilities designated at fair value

The notes included in this section focus on assets and liabilities the Group holds and recognises at fair value. Fair value refers to the price that would be received to sell an asset or the price that would be paid to transfer a liability in an arm’s-length transaction with a willing counterparty, which may be an observable market price or, where there is no quoted price for the instrument, may be an estimate based on available market data. Detail regarding the Group’s approach to managing market risk can be found on pages 117 to 121.

17 Financial liabilities designated at fair value

Accounting for liabilities designated at fair value through profit and loss

In accordance with IAS 39, financial liabilities may be designated at fair value, with gains and losses taken to the income statement within net trading income (Note 5) and net investment income (Note 6).Movements in own credit are reported through other comprehensive income from January 2017 upon early adoption of IFRS 9. The Group has the ability to make the fair value designation when holding the instruments at fair value reduces an accounting mismatch (caused by an offsetting liability or asset being held at fair value), or is managed by the Group on the basis of its fair value, or includes terms that have substantive derivative characteristics (Note 15).

The details on how the fair value amounts are arrived for financial liabilities designated at fair value are described in Note 18.

	2017		2016
	Fair value	Contractualamount dueon maturity	Fair value	Contractualamount dueon maturity
	£m	£m	£m	£m
Debt securities	42,563	46,920	34,985	37,034
Deposits	4,448	4,414	5,269	5,303
Liabilities to customers under investment contracts	-	-	37	-
Repurchase agreements	126,691	126,822	55,710	55,760
Other financial liabilities	16	16	30	30
Financial liabilities designated at fair value	173,718	178,172	96,031	98,127

The cumulative own credit net loss recognised is £179m (2016: £239m loss).

XML

Fair value of financial instruments

12 Months Ended

Dec. 31, 2017

Disclosure of fair value measurement of assets and liabilities [abstract]

Fair value of financial instruments

The notes included in this section focus on assets and liabilities the Group holds and recognises at fair value. Fair value refers to the price that would be received to sell an asset or the price that would be paid to transfer a liability in an arm’s-length transaction with a willing counterparty, which may be an observable market price or, where there is no quoted price for the instrument, may be an estimate based on available market data. Detail regarding the Group’s approach to managing market risk can be found on pages 117 to 121.

18 Fair value of financial instruments

Accounting for financial assets and liabilities – fair values

The Group applies IAS 39. All financial instruments are initially recognised at fair value on the date of initial recognition (including transaction costs, other than financial instruments held at fair value through profit or loss) and, depending on the classification of the asset or liability, may continue to be held at fair value either through profit or loss or other comprehensive income. The fair value of a financial instrument is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.

Wherever possible, fair value is determined by reference to a quoted market price for that instrument. For many of the Group’s financial assets and liabilities, especially derivatives, quoted prices are not available and valuation models are used to estimate fair value. The models calculate the expected cash flows under the terms of each specific contract and then discount these values back to a present value. These models use as their basis independently sourced market inputs including, for example, interest rate yield curves, equities and commodities prices, option volatilities and currency rates.

For financial liabilities measured at fair value, the carrying amount reflects the effect on fair value of changes in own credit spreads derived from observable market data such as in primary issuance and redemption activity for structured notes.

On initial recognition, it is presumed that the transaction price is the fair value unless there is observable information available in an active market to the contrary. The best evidence of an instrument’s fair value on initial recognition is typically the transaction price. However, if fair value can be evidenced by comparison with other observable current market transactions in the same instrument, or is based on a valuation technique whose inputs include only data from observable markets, then the instrument should be recognised at the fair value derived from such observable market data.

For valuations that have made use of unobservable inputs, the difference between the model valuation and the initial transaction price (‘Day One profit’) is recognised in profit or loss either: on a straight-line basis over the term of the transaction; or over the period until all model inputs will become observable where appropriate; or released in full when previously unobservable inputs become observable.

Various factors influence the availability of observable inputs and these may vary from product to product and change over time. Factors include the depth of activity in the relevant market, the type of product, whether the product is new and not widely traded in the marketplace, the maturity of market modelling and the nature of the transaction (bespoke or generic). To the extent that valuation is based on models or inputs that are not observable in the market, the determination of fair value can be more subjective, dependent on the significance of the unobservable input to the overall valuation. Unobservable inputs are determined based on the best information available, for example by reference to similar assets, similar maturities or other analytical techniques.

The sensitivity of valuations used in the financial statements to possible changes in significant unobservable inputs is shown on page 224.

Critical accounting estimates and judgements

The valuation of financial instruments often involves a significant degree of judgement and complexity, in particular where valuation models make use of unobservable inputs (‘Level 3’ assets and liabilities). This note provides information on these instruments, including the related unrealised gains and losses recognised in the period, a description of significant valuation techniques and unobservable inputs, and a sensitivity analysis.

Valuation

IFRS 13 Fair Value Measurement requires an entity to classify its assets and liabilities according to a hierarchy that reflects the observability of significant market inputs. The three levels of the fair value hierarchy are defined below.

Quoted market prices – Level 1

Assets and liabilities are classified as Level 1 if their value is observable in an active market. Such instruments are valued by reference to unadjusted quoted prices for identical assets or liabilities in active markets where the quoted price is readily available, and the price represents actual and regularly occurring market transactions. An active market is one in which transactions occur with sufficient volume and frequency to provide pricing information on an ongoing basis.

Valuation technique using observable inputs – Level 2

Assets and liabilities classified as Level 2 have been valued using models whose inputs are observable either directly or indirectly. Valuations based on observable inputs include assets and liabilities such as swaps and forwards which are valued using market standard pricing techniques, and options that are commonly traded in markets where all the inputs to the market standard pricing models are observable.

Valuation technique using significant unobservable inputs – Level 3

Assets and liabilities are classified as Level 3 if their valuation incorporates significant inputs that are not based on observable market data (unobservable inputs). A valuation input is considered observable if it can be directly observed from transactions in an active market, or if there is compelling external evidence demonstrating an executable exit price. Unobservable input levels are generally determined via reference to observable inputs, historical observations or using other analytical techniques.

18 Fair value of financial instruments continued

The following table shows the Group’s assets and liabilities that are held at fair value disaggregated by valuation technique (fair value hierarchy) and balance sheet classification:

Assets and liabilities held at fair value
	2017				2016
	Valuation technique using				Valuation technique using
	Level 1	Level 2	Level 3	Total	Level 1	Level 2	Level 3	Total
As at 31 December	£m	£m	£m	£m	£m	£m	£m	£m
Trading portfolio assets	63,925	47,858	1,977	113,760	41,550	36,625	2,065	80,240
Financial assets designated at fair value	4,347	104,187	7,747	116,281	4,031	64,630	9,947	78,608
Derivative financial assets	3,786	228,549	5,334	237,669	5,261	332,819	8,546	346,626
Available for sale investments	22,841	30,571	395	53,807	21,218	36,551	372	58,141
Investment property	-	-	116	116	-	-	81	81
Assets included in disposal groups classified as held for salea	-	-	29	29	6,754	8,511	6,009	21,274
Total assets	94,899	411,165	15,598	521,662	78,814	479,136	27,020	584,970
Trading portfolio liabilities	(20,905)	(16,442)	(4)	(37,351)	(20,205)	(14,475)	(7)	(34,687)
Financial liabilities designated at fair value	-	(173,238)	(480)	(173,718)	(70)	(95,121)	(840)	(96,031)
Derivative financial liabilities	(3,631)	(229,517)	(5,197)	(238,345)	(5,051)	(328,265)	(7,171)	(340,487)
Liabilities included in disposal groups classified as held for salea	-	-	-	-	(397)	(5,224)	(6,201)	(11,822)
Total liabilities	(24,536)	(419,197)	(5,681)	(449,414)	(25,723)	(443,085)	(14,219)	(483,027)

Note

a Disposal groups held for sale and measured at fair value less cost to sell are included in the fair value table.

18 Fair value of financial instruments continued

The following table shows the Group’s assets and liabilities that are held at fair value disaggregated by valuation technique (fair value hierarchy) and product type:

Assets and liabilities held at fair value by product type
	Assets			Liabilities
	Valuation technique using			Valuation technique using
	Level 1	Level 2	Level 3	Level 1	Level 2	Level 3
	£m	£m	£m	£m	£m	£m
As at 31 December 2017
Interest rate derivatives	-	150,325	2,718	-	(143,890)	(2,867)
Foreign exchange derivatives	-	54,783	160	-	(53,346)	(124)
Credit derivatives	-	11,163	1,386	-	(11,312)	(240)
Equity derivatives	3,786	9,848	1,064	(3,631)	(18,527)	(1,961)
Commodity derivatives	-	2,430	6	-	(2,442)	(5)
Government and government sponsored debt	34,783	49,853	49	(13,079)	(13,116)	-
Corporate debt	-	15,098	871	-	(3,580)	(4)
Certificates of deposit, commercial paper and other money market instruments	-	1,491	-	-	(7,377)	(250)
Reverse repurchase and repurchase agreements	-	100,038	-	-	(126,691)	-
Non-asset backed loans	-	5,710	6,657	-	-	-
Asset backed securities	-	1,837	626	-	(221)	-
Issued debt	-	-	-	-	(38,176)	(214)
Equity cash products	56,322	7,690	112	(7,826)	(388)	-
Private equity investments	8	1	817	-	-	(16)
Assets and liabilities held for sale	-	-	29	-	-	-
Othera	-	898	1,103	-	(131)	-
Total	94,899	411,165	15,598	(24,536)	(419,197)	(5,681)
As at 31 December 2016
Interest rate derivatives	-	222,892	5,759	-	(215,213)	(4,860)
Foreign exchange derivatives	-	79,612	132	-	(78,263)	(51)
Credit derivatives	-	14,662	1,611	-	(14,844)	(241)
Equity derivatives	4,210	11,842	1,037	(4,058)	(15,808)	(2,007)
Commodity derivatives	1,052	3,809	8	(991)	(4,138)	(13)
Government and government sponsored debt	31,203	49,834	3	(12,761)	(11,454)	-
Corporate debt	46	11,921	969	(27)	(1,907)	(5)
Certificates of deposit, commercial paper and other money market instruments	-	994	-	-	(6,936)	(319)
Reverse repurchase and repurchase agreements	-	63,162	-	-	(55,710)	-
Non-asset backed loans	-	2,888	8,767	-	-	-
Asset backed securities	-	1,956	515	-	(256)	-
Issued debt	-	-	-	-	(31,973)	(298)
Equity cash products	35,399	6,478	150	(7,416)	(934)	(2)
Private equity investments	23	110	856	-	(18)	(12)
Assets and liabilities held for sale	6,754	8,511	6,009	(397)	(5,224)	(6,201)
Othera	127	465	1,204	(73)	(407)	(210)
Total	78,814	479,136	27,020	(25,723)	(443,085)	(14,219)

Note

a Other includes commercial real estate loans, funds and fund-linked products, asset backed loans, physical commodities and investment property.

18 Fair value of financial instruments continued

Valuation techniques and sensitivity analysis

Sensitivity analysis is performed on products with significant unobservable inputs (Level 3) to generate a range of reasonably possible alternative valuations. The sensitivity methodologies applied take account of the nature of the valuation techniques used, as well as the availability and reliability of observable proxy and historical data and the impact of using alternative models.

Sensitivities are dynamically calculated on a monthly basis. The calculation is based on range or spread data of a reliable reference source or a scenario based on relevant market analysis alongside the impact of using alternative models. Sensitivities are calculated without reflecting the impact of any diversification in the portfolio.

The valuation techniques used for the material products within Levels 2 and 3, and observability and sensitivity analysis for products within Level 3, are described below.

Interest rate derivatives

Description: Derivatives linked to interest rates or inflation indices. The category includes futures, interest rate and inflation swaps, swaptions, caps, floors, inflation options, balance guaranteed swaps and other exotic interest rate derivatives.

Valuation: Interest rate and inflation derivatives are generally valued using curves of forward rates constructed from market data to project and discount the expected future cash flows of trades. Instruments with optionality are valued using volatilities implied from market inputs, and use industry standard or bespoke models depending on the product type.

Observability: In general, inputs are considered observable up to liquid maturities which are determined separately for each input and underlying. Unobservable inputs are generally set by referencing liquid market instruments and applying extrapolation techniques or inferred via another reasonable method.

Level 3 sensitivity: Sensitivity to unobservable valuation inputs is based on the dispersion of consensus data services where available, or alternatively it is based on stress scenarios or historic data.

Foreign exchange derivatives

Description: Derivatives linked to the foreign exchange (FX) market. The category includes FX forward contracts, FX swaps and FX options. The majority are traded as over the counter (OTC) derivatives.

Valuation: FX derivatives are valued using industry standard and bespoke models depending on the product type. Valuation inputs include FX rates, interest rates, FX volatilities, interest rate volatilities, FX interest rate correlations and others as appropriate.

Observability: FX correlations, forwards and volatilities are generally observable up to liquid maturities which are determined separately for each input and underlying. Unobservable inputs are set by referencing liquid market instruments and applying extrapolation techniques, or inferred via another reasonable method.

Level 3 sensitivity: Sensitivity relating to unobservable valuation inputs is primarily based on the dispersion of consensus data services.

Credit derivatives

Description: Derivatives linked to the credit spread of a referenced entity, index or basket of referenced entities or a pool of referenced assets (e.g. a securitised product). The category includes single name and index credit default swaps (CDS), asset backed CDS and synthetic collateralised debt obligations (CDOs).

Valuation: CDS are valued on industry standard models using curves of credit spreads as the principal input. Credit spreads are observed directly from broker data, third party vendors or priced to proxies. Synthetic CDOs are valued using a model that incorporates credit spreads, recovery rates, correlations and interest rates, and is calibrated to the index tranche market.

Observability:CDS contracts referencing entities that are actively traded are generally considered observable. Other valuation inputs are considered observable if products with significant sensitivity to the inputs are actively traded in a liquid market. Unobservable valuation inputs are generally determined with reference to recent transactions or inferred from observable trades of the same issuer or similar entities.

Level 3 sensitivity:Sensitivity to unobservable CDS contracts is determined by applying a shift to credit spread curves based on the average range of pricing observed in the market for similar CDS. Sensitivity to unobservable synthetic CDOs is calculated using correlation levels derived from the range of contributors to a consensus bespoke service.

Equity derivatives

Description: Exchange traded or OTC derivatives linked to equity indices and single names. The category includes vanilla and exotic equity products.

Valuation: Equity derivatives are valued using industry standard models. Valuation inputs include stock prices, dividends, volatilities, interest rates, equity repurchase curves and, for multi-asset products, correlations.

Observability:In general, valuation inputs are observable up to liquid maturities which are determined separately for each input and underlying. Unobservable inputs are set by referencing liquid market instruments and applying extrapolation techniques, or inferred via another reasonable method.

Level 3 sensitivity: Sensitivity is generally estimated using the dispersion of consensus data services.

Commodity derivatives

Description: Exchange traded and OTC derivatives based on underlying commodities such as metals, crude oil and refined products, agricultural, power and natural gas.

 

Valuation:Commodity swaps and options are valued using models incorporating discounting of cash flows and other industry standard modelling techniques. Valuation inputs include forward curves, volatilities implied from market observable inputs and correlations.

Observability:Commodity correlations, forwards and volatilities are generally observable up to liquid maturities which are determined separately for each input and underlying. Unobservable inputs are set with reference to similar observable products, or by applying extrapolation techniques to observable inputs.

Level 3 sensitivity:Sensitivity is determined primarily by measuring historical variability over a period of years. Where historical data is unavailable or uncertainty is due to volumetric risk, sensitivity is measured by applying appropriate stress scenarios or using proxy bid-offer spread levels.

Complex derivative instruments

Valuation estimates made by counterparties with respect to complex derivative instruments, for the purpose of determining the amount of collateral to be posted, often differ, sometimes significantly, from Barclays’ own estimates. In almost all cases, Barclays has been able to successfully resolve such differences or otherwise reach an accommodation with respect to collateral posting levels, including in certain cases by entering into compromise collateral arrangements. Due to the ongoing nature of collateral calls, Barclays will often be engaged in discussion with one or more counterparties in respect of such differences at any given time. Valuation estimates made by counterparties for collateral purposes are considered, like any other third party valuation, when determining Barclays’ fair value estimates.

Government and government sponsored debt

Description: Government bonds, supra sovereign bonds and agency bonds.

Valuation: Liquid bonds that are actively traded through an exchange or clearing house are marked to the levels observed in these markets. Other actively traded bonds are valued using observable market prices sourced from broker quotes, inter-dealer prices or other reliable pricing sources.

Observability:prices for actively traded bonds are considered observable. Unobservable bonds prices are generally determined by reference to bond yields for actively traded bonds from the same (or a similar) issuer.

Level 3 sensitivity: Sensitivity is generally determined by using a range of observable alternative prices.

Corporate debt

Description: Primarily corporate bonds.

Valuation:Corporate bonds are valued using observable market prices sourced from broker quotes, inter-dealer prices or other reliable pricing sources.

Observability:Prices for actively traded bonds are considered observable. Unobservable bonds prices are generally determined by reference to bond yields or CDS spreads for actively traded instruments issued by or referencing the same (or a similar) issuer.

Level 3 sensitivity:Sensitivity is generally determined by applying a shift to bond yields using the average ranges of external levels observed in the market for similar bonds.

Certificates of Deposit, Commercial Paper and other money market instruments

Description:Certificates of deposit, commercial paper and other money market instruments.

Valuation: Instruments are valued using observable market prices sourced from broker quotes, inter-dealer prices or other reliable pricing services.

Observability: Prices for actively traded instruments are considered observable. Unobservable instrument prices are generally determined by reference to bond yields or CDS spreads for actively traded instruments issued by or referencing the same (or a similar) issuer.

Level 3 sensitivity: Sensitivity is generally calculated by using a range of observable alternative prices.

Reverse repurchase and repurchase agreements

Description:Includes securities purchased under resale agreements, securities sold under repurchase agreements, and other similar secured lending agreements. The agreements are primarily short-term in nature.

Valuation: Repurchase and reverse repurchase agreements are generally valued by discounting the expected future cash flows using industry standard models that incorporate market interest rates and repurchase rates, based on the specific details of the transaction.

Observability:Inputs are deemed observable up to liquid maturities, and are determined based on the specific features of the transaction. Unobservable inputs are generally set by referencing liquid market instruments and applying extrapolation techniques, or inferred via another reasonable method.

Level 3 sensitivity:Sensitivity is generally estimated using the dispersion of consensus data services, stress scenarios or historic data. In general, the sensitivity of unobservable inputs is not significant to the overall valuation given the predominantly short-term nature of the agreements.

Non-asset backed loans

Description:Largely made up of fixed rate loans.

Valuation:Fixed rate loans are valued using models that discount expected future cash flows based on interest rates and loan spreads.

Observability:Within this loan population, the loan spread is generally unobservable. Unobservable loan spreads are determined by incorporating funding costs, the level of comparable assets such as gilts, issuer credit quality and other factors.

Level 3 sensitivity: The sensitivity of fixed rate loans is calculated by applying a shift to loan spreads.

 

Asset backed securities

Description: Securities that are linked to the cash flows of a pool of referenced assets via securitisation. The category includes residential mortgage backed securities, commercial mortgage backed securities, CDOs, collateralised loan obligations (CLOs) and other asset backed securities.

Valuation: Where available, valuations are based on observable market prices sourced from broker quotes and inter-dealer prices. Otherwise, valuations are determined using industry standard discounted cash flow analysis that calculates the fair value based on valuation inputs such as constant default rate, conditional prepayment rate, loss given default and yield. These inputs are determined by reference to a number of sources including proxying to observed transactions, market indices or market research, and by assessing underlying collateral performance.

Proxying to observed transactions, indices or research requires an assessment and comparison of the relevant securities’ underlying attributes including collateral, tranche, vintage, underlying asset composition (historical losses, borrower characteristics and loan attributes such as loan tovalue ratio and geographic concentration) and credit ratings (original and current).

Observability: Where an asset backed product does not have an observable market price and the valuation is determined using a discounted cash flow analysis, the instrument is considered unobservable.

Level 3 sensitivity:The sensitivity analysis for asset backed products is based on externally sourced pricing dispersion or by stressing the inputs of discount cash flow analysis.

Issued debt

Description: Debt notes issued by Barclays.

Valuation:Issued debt is valued using discounted cash flow techniques and industry standard models incorporating various inputs observed for each instrument.

Observability: Barclays issued notes are generally observable. Structured notes are debt instruments containing embedded derivatives. Where either an input to the embedded derivative or the debt instrument is deemed unobservable and significant to the overall valuation of the note, the structured note is classified as Level 3.

Level 3 sensitivity: Sensitivity to the unobservable input in the embedded derivative is calculated in line with the method used for the derivative instrument concerned.

Equity cash products

Description: Includes listed equities, Exchange Traded Funds (ETF) and preference shares.

Valuation: Valuation of equity cash products is primarily determined through market observable prices.

Observability: Prices for actively traded equity cash products are considered observable. Unobservable equity prices are generally determined by reference to actively traded instruments that are similar in nature, or inferred via another reasonable method.

Level 3 sensitivity: Sensitivity is generally calculated based on applying a shift to the valuation of the underlying asset.

Private equity investments

Description: Includes private equity holdings and principal investments.

Valuation:Private equity investments are valued in accordance with the ‘International Private Equity and Venture Capital Valuation Guidelines’ which require the use of a number of individual pricing benchmarks such as the prices of recent transactions in the same or similar entities, discounted cash flow analysis and comparison with the earnings multiples of listed companies. While the valuation of unquoted equity instruments is subjective by nature, the relevant methodologies are commonly applied by other market participants and have been consistently applied over time.

Observability:Inputs are considered observable if there is active trading in a liquid market of products with significant sensitivity to the inputs. Unobservable inputs include earnings estimates, multiples of comparative companies, marketability discounts and discount rates.

Level 3 sensitivity: Private equity valuation models are each sensitive to a number of key assumptions, such as projected future earnings, comparator multiples, marketability discounts and discount rates. Valuation sensitivity is generally estimated by shifting assumptions to reasonable alternative levels.

Assets and liabilities held for sale

Description:Assets and liabilities held for sale consist of disposal groups Barclays intend to sell.

Valuation:Assets and liabilities held for sale are valued at the lower of carrying value and fair value less cost to sell.

Level 3 sensitivity:The disposal groups that are measured at fair value less cost to sell are valued at the agreed price less costs to sell and are not expected to display significant sensitivity. The sensitivity of the assets and liabilities measured at carrying value is explained within the relevant product descriptions.

Other

Description: Other includes commercial real estate loans, funds and fund-linked products, asset backed loans, physical commodities and investment property.

Assets and liabilities reclassified between Level 1 and Level

During the period there were transfers of £3,807m of government bond assets and £1,023m/£(950)m of commodity derivative assets and liabilities during the period from Level 1 to Level 2 (2016: £2,340m of government bond assets transferred from Level 2 to Level 1) to reflect the market observability of these product types. These transfers are reflected as if they had taken place at the beginning of the year.

Level 3 movement analysis

The following table summarises the movements in the Level 3 balances during the period. Transfers have been reflected as if they had taken place at the beginning of the year.

Assets and liabilities included in disposal groups classified as held for sale and measured at fair value less cost to sell are not included as these are measured at fair value on a non-recurring basis.

Asset and liability transfers between Level 2 and Level 3 are primarily due to i) an increase or decrease in observable market activity related to an input or ii) a change in the significance of the unobservable input, with assets and liabilities classified as Level 3 if an unobservable input is deemed significant.

During the year:

• £721m of net interest rate derivatives were transferred from Level 3 to Level 2 to reflect the market observability of the products;
• £2,284m of non-asset backed loans were derecognised due to a substantial modification of terms on the ESHLA loans. The restructured loans are measured on an amortised cost basis.

Analysis of movements in Level 3 assets and liabilities
	As at 1 January 2017					Total gains and losses in the period recognised in the income statement		Total gains or losses recognised in OCI	Transfers		As at 31 December 2017
		Purchases	Sales	Issues	Settlements	Trading income	Other income		In	Out
	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m
Government and government sponsored debt	3	46	-	-	-	-	-	-	-	-	49
Corporate debt	969	73	(47)	-	(98)	21	-	-	6	(53)	871
Non-asset backed loans	151	435	(187)	-	(221)	(8)	-	-	1	(5)	166
Asset backed securities	515	195	(78)	-	(9)	9	-	-	-	(5)	627
Equity cash products	77	24	(11)	-	-	(19)	-	-	-	(3)	68
Other	350	2	(77)	-	(97)	25	(1)	-	3	(9)	196
Trading portfolio assets	2,065	775	(400)	-	(425)	28	(1)	-	10	(75)	1,977
Non-asset backed loans	8,616	-	-	-	(2,284)	159	-	-	-	-	6,491
Asset backed loans	201	27	(25)	-	(3)	(17)	(3)	-	6	(31)	155
Private equity investments	562	26	(127)	-	(1)	(1)	29	-	21	(11)	498
Equity cash products	-	-	-	-	(1)	(7)	-	-	16	-	8
Other	568	4,675	(4,646)	-	(247)	41	197	-	16	(9)	595
Financial assets designated at fair value	9,947	4,728	(4,798)	-	(2,536)	175	223	-	59	(51)	7,747
Equity cash products	73	-	-	-	-	-	1	2	5	(45)	36
Private equity investments	294	15	(78)	-	-	-	(5)	37	60	(4)	319
Other	5	36	-	-	(2)	-	-	1	-	-	40
Available for sale investments	372	51	(78)	-	(2)	-	(4)	40	65	(49)	395
Investment property	81	114	(69)	-	-	-	(10)	-	-	-	116
Trading portfolio liabilities	(7)	(4)	1	-	-	2	-	-	(1)	5	(4)
Certificates of deposit, commercial paper and other money market instruments	(319)	-	69	-	-	-	9	-	(104)	95	(250)
Issued debt	(298)	-	84	-	-	-	-	-	-	-	(214)
Other	(223)	-	-	-	204	-	(6)	-	-	9	(16)
Financial liabilities designated at fair value	(840)	-	153	-	204	-	3	-	(104)	104	(480)
Interest rate derivatives	899	58	(1)	-	(208)	(166)	-	-	(11)	(721)	(150)
Foreign exchange derivatives	81	-	-	-	(12)	27	-	-	(13)	(46)	37
Credit derivatives	1,370	5	(2)	-	(29)	(128)	-	-	(69)	(1)	1,146
Equity derivatives	(970)	(220)	(14)	-	374	(43)	-	-	(16)	(7)	(896)
Commodity derivatives	(5)	-	-	-	-	4	-	-	1	-	-
Net derivative financial instrumentsa	1,375	(157)	(17)	-	125	(306)	-	-	(108)	(775)	137
Assets and liabilities held for sale	574	-	(574)	-	-	-	-	-	-	-	-
Total	13,567	5,507	(5,782)	-	(2,634)	(101)	211	40	(79)	(841)	9,888
Net assets held for sale measured at fair value on non-recurring basis											29
Total	13,567	5,507	(5,782)	-	(2,634)	(101)	211	40	(79)	(841)	9,917

Notes

aThe derivative financial instruments are represented on a net basis. On a gross basis, derivative financial assets are £5,334m (2016: £8,546m) and derivative financial liabilities are £5,197m (2016: £7,171m).

Analysis of movements in Level 3 assets and liabilities
	As at 1 January 2016	Purchases	Sales	Issues	Settlements	Total gains and losses in the period recognised in the income statement		Total gains or losses recognised in OCI	Transfers		As at 31 December 2016
						Trading income	Other income		In	Out
	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m
Government and government sponsored debt	320	-	(317)	-	-	-	-	-	-	-	3
Corporate debt	2,843	38	(48)	-	(5)	206	-	-	32	(2,097)	969
Non-asset backed loans	507	173	(498)	-	(4)	(38)	-	-	18	(7)	151
Asset backed securities	743	129	(295)	-	(171)	111	-	-	1	(3)	515
Equity cash products	121	4	(4)	-	-	(15)	-	-	-	(29)	77
Other	374	55	(89)	-	(1)	30	-	-	1	(20)	350
Trading portfolio assets	4,908	399	(1,251)	-	(181)	294	-	-	52	(2,156)	2,065
Non-asset backed loans	15,963	-	-	-	(8,602)	1,155	100	-	-	-	8,616
Asset backed loans	256	48	(225)	-	(20)	30	-	-	112	-	201
Private equity investments	457	38	(51)	-	(3)	16	120	-	6	(21)	562
Equity Cash products	26	-	(26)	-	-	-	-	-	-	-	-
Other	595	2,658	(2,729)	-	(33)	37	85	-	41	(86)	568
Financial assets designated at fair value	17,297	2,744	(3,031)	-	(8,658)	1,238	305	-	159	(107)	9,947
Equity cash products	24	52	(7)	-	-	-	3	2	-	(1)	73
Private equity investments	877	15	(254)	-	(407)	-	-	63	-	-	294
Other	20	1	(7)	-	(16)	-	1	5	1	-	5
Available for sale investments	921	68	(268)	-	(423)	-	4	70	1	(1)	372
Investment property	82	-	(3)	-	-	-	2	-	-	-	81
Trading portfolio liabilities	-	-	(9)	-	-	(1)	-	-	-	3	(7)
Certificates of deposit, commercial paper and other money market instruments	(272)	-	-	(19)	48	2	(7)	-	(301)	230	(319)
Issued debt	(538)	-	-	-	231	-	9	-	-	-	(298)
Other	(244)	-	-	-	83	(48)	(2)	-	(50)	38	(223)
Financial liabilities designated at fair value	(1,054)	-	-	(19)	362	(46)	-	-	(351)	268	(840)
Interest rate derivatives	418	45	3	-	(6)	228	-	-	294	(83)	899
Foreign exchange derivatives	(104)	-	30	2	40	6	-	-	55	52	81
Credit derivatives	1,685	2	(306)	-	(119)	111	-	-	3	(6)	1,370
Equity derivatives	(857)	196	7	(83)	(34)	(98)	-	-	(15)	(86)	(970)
Commodity derivatives	(506)	-	-	-	91	(3)	-	-	-	413	(5)
Net derivative financial instrumentsa	636	243	(266)	(81)	(28)	244	-	-	337	290	1,375
Assets and liabilities held for sale	424	126	(166)	(116)	85	-	172	-	-	49	574
Total	23,214	3,580	(4,994)	(216)	(8,843)	1,729	483	70	198	(1,654)	13,567
Net liabilities held for sale measured at fair value on non-recurring basis											(766)
Total	23,214	3,580	(4,994)	(216)	(8,843)	1,729	483	70	198	(1,654)	12,801

Note

a The derivative financial instruments are represented on a net basis. On a gross basis, derivative financial assets are £5,334m (2016: £8,546m) and derivative financial liabilities are £5,197m (2016: £7,171m).

Unrealised gains and losses on Level 3 financial assets and liabilities

The following table discloses the unrealised gains and losses recognised in the year arising on Level 3 financial assets and liabilities held at year end.

Unrealised gains and losses recognised during the period on Level 3 assets and liabilities held at year end
	2017				2016
	Income statement		Other compre-hensiveincome		Income statement		Other compre-hensive income
	Trading income	Other income		Total	Trading income	Other income		Totala
As at 31 December	£m	£m	£m	£m	£m	£m	£m	£m
Trading portfolio assets	(34)	-	-	(34)	243	-	-	243
Financial assets designated at fair value	147	200	-	347	227	271	-	498
Available for sale investments	-	(4)	29	25	-	6	70	76
Investment property	-	(10)	-	(10)	-	2	-	2
Trading portfolio liabilities	3	-	-	3	(1)	-	-	(1)
Financial liabilities designated at fair value	58	10	-	68	96	(6)	-	90
Net derivative financial instruments	(301)	-	-	(301)	175	-	-	175
Assets and liabilities held for sale	-	-	-	-	-	128	-	128
Total	(127)	196	29	98	740	401	70	1,211

Note

aThe unrealised gain of £1,211m on Level 3 assets in 2016 is largely offset by losses on related Level 2 and Level 1 portfolio hedges.

Sensitivity analysis of valuations using unobservable inputs
	2017				2016
	Favourable changes		Unfavourable changes		Favourable changes		Unfavourable changes
	Income statement	Equity	Income statement	Equity	Income statement	Equity	Income statement	Equity
	£m	£m	£m	£m	£m	£m	£m	£m
Interest rate derivatives	114	-	(138)	-	209	-	(249)	-
Foreign exchange derivatives	6	-	(6)	-	15	-	(15)	-
Credit derivatives	106	-	(79)	-	127	-	(133)	-
Equity derivatives	99	-	(99)	-	163	-	(164)	-
Commodity derivatives	3	-	(3)	-	5	-	(5)	-
Corporate debt	4	-	(3)	-	7	-	(2)	-
Certificates of deposit, commercial paper and other money market instruments	-	-	-	-	-	-	(1)	-
Non asset backed loans	243	-	(468)	-	462	-	(597)	-
Asset backed securities	1	-	-	-	1	-	(1)	-
Issued debt	-	-	-	-	-	-	-	-
Equity cash products	12	24	(8)	(24)	12	26	(11)	(26)
Private equity investments	133	13	(138)	(13)	104	18	(104)	(21)
Assets and liabilities held for sale	-	-	-	-	3	-	(3)	-
Othera	5	-	(5)	-	155	-	(113)	-
Total	726	37	(947)	(37)	1,263	44	(1,398)	(47)

Note

a Other includes commercial real estate loans, funds and fund-linked products, asset backed loans physical commodities and investment property.

The effect of stressing unobservable inputs to a range of reasonably possible alternatives, alongside considering the impact of using alternative models, would be to increase fair values by up to £763m (2016: £1,307m) or to decrease fair values by up to £984m (2016: £1,445m) with substantially all the potential effect impacting profit and loss rather than reserves.

18 Fair value of financial instruments continued

Significant unobservable inputs

The following table discloses the valuation techniques and significant unobservable inputs for assets and liabilities recognised at fair value and classified as Level 3 along with the range of values used for those significant unobservable inputs:

	Valuation technique(s)	Significant unobservable inputs	2017Range		2016Range
			Min	Max	Min	Max	Unitsa
Derivative financial instrumentsb
Interest rate	Discounted cash flows	Inflation forwards	1	3	(1)	8	%
derivatives		Credit spread	45	1,320	25	1,669	bps
	Comparable pricing	Price	-	100	-	100	points
	Option model	Inflation volatility	35	201	35	207	bp vol
		IR - IR correlation	(24)	99	(26)	98	%
		FX - IR correlation	(30)	24	(15)	81	%
		Interest rate volatility	5	353	9	295	bp vol
Credit derivatives	Discounted cash flows	Credit spread	122	190	133	274	bps
Equity derivatives	Option model	Equity volatility	3	92	1	150	%
		Equity - equity correlation	(100)	100	(90)	100	%
		Equity - FX correlation	(100)	45	(80)	25	%
	Discounted cash flow	Discounted margin	(105)	301	(130)	331	bps
Non-derivative financial instruments
Non-asset backed loans	Discounted cash flows	Loan spread	30	596	30	1,495	bps
		Price	-	50	-	99	points
	Comparable pricing	Price	-	100	-	100	points
Corporate debt	Comparable pricing	Price	-	100	-	121	points
	Discounted cash flows	Credit spread	140	190	145	190	bps
Asset backed securities	Comparable pricing	Price	-	99	-	270	points
Private equity investments	EBITDA multiple	EBITDA multiple	8	13	5	17	multiple

Notes

aThe units usedto disclose rangesfor significant unobservable inputs arepercentages, points and basis points. Points are a percentage of par; for example, 100 points equals 100% of par. A basis point equals 1/100th of 1%; for example, 150basis points equals 1.5%.

bCertain derivative instruments are classified as Level 3 due to a significant unobservable credit spread input into the calculation of the Credit Valuation Adjustment for the instruments. The range of significant unobservable credit spreads is between 31-596 bps (2016: 65-874bps).

18 Fair value of financial instruments continued

The following section describes the significant unobservable inputs identified in the table above, and the sensitivity of fair value measurement of the instruments categorised as Level 3 assets or liabilities to increases in significant unobservable inputs. Where sensitivities are described, the inverse relationship will also generally apply.

Where reliable interrelationships can be identified between significant unobservable inputs used in fair value measurement. A description of those interrelationships is included below.

Forwards

A price or rate that is applicable to a financial transaction that will take place in the future.

In general, a significant increase in a forward in isolation will result in a fair value increase for the contracted receiver of the underlying (currency, bond, commodity, etc.), but the sensitivity is dependent on the specific terms of the instrument.

Credit spread

Credit spreads typically represent the difference in yield between an instrument and a benchmark security or reference rate. Credit spreads reflectthe additional yield that a market participant demands for taking on exposure to the credit risk of an instrument and form part of the yield used in a discounted cash flow calculation.

In general, a significant increase in credit spread in isolation will result in a movement in a fair value decrease for a cash asset.

For a derivative instrument, a significant increase in credit spread in isolation can result in a fair value increase or decrease depending on the specific terms of the instrument.

Volatility

Volatility is a measure of the variability or uncertainty in return for a given derivative underlying. It is an estimate of how much a particular underlying instrument input or index will change in value over time. In general, volatilities are implied from observed option prices. For unobservable options the implied volatility may reflect additional assumptions about the nature of the underlying risk, and the strike/maturity profile of a specific contract.

In general a significant increase in volatility in isolation will result in a fair value increase for the holder of a simple option, but the sensitivity is dependent on the specific terms of the instrument.

There may be interrelationships between unobservable volatilities and other unobservable inputs (e.g. when equity prices fall, implied equity volatilities generally rise) but these are generally specific to individual markets and may vary over time.

Correlation

Correlation is a measure of the relationship between the movements of two variables. Correlation can be a significant input into valuation of derivative contracts with more than one underlying instrument. Credit correlation generally refers to the correlation between default processes for the separate names that make up the reference pool of a CDO structure.

A significant increase in correlation in isolation can result in a fair value increase or decrease depending on the specificterms of the instrument.

Comparable price

Comparable instrument prices are used in valuation by calculating an implied yield (or spread over a liquid benchmark) from the price of a comparable observable instrument, then adjusting that yield (or spread) to account for relevant differences such as maturity or credit quality. Alternatively, a price-to-price basis can be assumed between the comparable and unobservable instruments in order to establish a value.

In general, a significant increase in comparable price in isolation will result in an increase in the price of the unobservable instrument. For derivatives, a change in the comparable price in isolation can result in a fair value increase or decrease depending on the specific terms of the instrument.

Loan spread

Loan spreads typically represent the difference in yield between an instrument and a benchmark security or reference rate. Loan spreads typically reflect credit quality, the level of comparable assets such as gilts and other factors, and form part of the yield used in a discounted cash flow calculation.

The ESHLA portfolio primarily consists of long dated fixed rate loans extended to counterparties in the UK Education, Social Housing and Local Authority sectors. The loans are categorised as Level 3 in the fair value hierarchy due to their illiquid nature and the significance of unobservable loan spreads to the valuation. Valuation uncertainty arises from the long dated nature of the portfolio, the lack of secondary market in the loans and the lack of observable loan spreads. The majority of ESHLA loans are to borrowers in heavily regulated sectors that are considered extremely low credit risk, and have a history of zero defaults since inception. While the overall loan spread range is from 30bps to 596bps (2016: 30bps to 1,495bps), the vast majority of spreads are concentrated towards the bottom end of this range, with 99% of the loan notional being valued with spreads less than 200bps consistently for both years.

In general, a significant increase in loan spreads in isolation will result in a fair value decrease for a loan.

Loss given default (LGD)

Loss givendefaultrepresents the expected loss upon liquidation of the collateral as a percentage of the balance outstanding.

In general, asignificant increase in theLGD in isolationwill translate to lowerrecovery andlowerprojected cash flows topay tothe securitization, resulting in a movement in fairvalue that is unfavorablefor the holder of the securitized product.

EBITDA Multiple

EBITDA multiple is the ratio of the valuation of the investment to the Earnings before interest, taxes, depreciation and amortization. 

In general a significant increase in the multiple will result in a fair value increase for an investment.

Fair value adjustments

Key balance sheet valuation adjustments are quantified below:

	2017	2016
	£m	£m
Exit price adjustments derived from market bid-offer spreads	(391)	(475)
Uncollateralised derivative funding	(45)	(82)
Derivative credit valuation adjustments	(103)	(237)
Derivative debit valuation adjustments	131	242

Exit price adjustments derived from market bid-offer spreads

The Group uses mid-market pricing where it is a market maker and has the ability to transact at, or better than, mid price (which is the case for certain equity, bond and vanilla derivative markets). For other financial assets and liabilities, bid-offer adjustments are recorded to reflect the exit level for the expected close out strategy. The methodology for determining the bid-offer adjustment for a derivative portfolio involves calculating the net risk exposure by offsetting long and short positions by strike and term in accordance with the risk management and hedging strategy.

Bid-offer levels are generally derived from market quotes such as broker data. Less liquid instruments may not have a directly observable bid-offer level. In such instances, an exit price adjustment may be derived from an observable bid-offer level for a comparable liquid instrument, or determined by calibrating to derivative prices, or by scenario or historical analysis.

Exit price adjustments derived from market bid-offer spreads have reduced by £84m to £391m as a result of risk reduction and spread tightening.

Discounting approaches for derivative instruments

Collateralised

In line with market practice, the methodology for discounting collateralised derivatives takes into account the nature and currency of the collateral that can be posted within the relevant credit support annex (CSA). The CSA aware discounting approach recognises the ‘cheapest to deliver’ option that reflects the ability of the party posting collateral to change the currency of the collateral.

Uncollateralised

A fair value adjustment of £45m is applied to account for the impact of incorporating the cost of funding into the valuation of uncollateralised and partially collateralised derivative portfolios and collateralised derivatives where the terms of the agreement do not allow the rehypothecation of collateral received. This adjustment is referred to as the ‘Funding Fair Value Adjustment’ (FFVA). FFVA has decreased by £37m to £45m mainly as a result of material trade unwinds.

FFVA is determined by calculating the net expected exposure at a counterparty level and applying a funding rate to the exposure that reflects the market cost of funding. Barclays’ internal Treasury rates are used as an input to the calculation. The approach takes into account the probability of default of each counterparty, as well as any mandatory break clauses.

FFVA incorporates a scaling factor which is an estimate of the extent to which the cost of funding is incorporated into observed traded levels. On calibrating the scaling factor, it is with the assumption that Credit Valuation Adjustments (CVA) and Debit Valuation Adjustments (DVA) are retained as valuation components incorporated into such levels. The effect of incorporating this scaling factor at 31 December 2017 was to reduce FFVA by £138m (2016: £246m).

The approach outlined above has been in use since 2012 with no significant changes.

Barclays continues to monitor market practices and activity to ensure the approach to uncollateralised derivative valuation remains appropriate. The above approach has been in use since 2012 with no significant changes.

Derivative credit and debit valuation adjustments

CVA and DVA are incorporated into derivative valuations to reflect the impact on fair value of counterparty credit risk and Barclays’ own credit quality respectively. These adjustments are calculated for uncollateralised and partially collateralised derivatives across all asset classes. CVA and DVA are calculated using estimates of exposure at default, probability of default and recovery rates, at a counterparty level. Counterparties include (but are not limited to) corporates, sovereigns and sovereign agencies and supranationals.

Exposure at default is generally estimated through the simulation of underlying risk factors through approximating with a more vanilla structure, or by using current or scenario-based mark to market as an estimate of future exposure.

Probability of default and recovery rate information is generally sourced from the CDS markets. Where this information is not available, or considered unreliable, alternative approaches are taken based on mapping internal counterparty ratings onto historical or market-based default and recovery information. In particular, this applies to sovereign related names where the effect of using the recovery assumptions implied in CDS levels would imply a £50m (2016: £95m) increase in CVA.

Correlation between counterparty credit and underlying derivative risk factors, termed ‘wrong-way,’ or ‘right-way’ risk, is not systematically incorporated into the CVA calculation but is adjusted where the underlying exposure is directly related to the counterparty.

CVA decreased by £134m to £103m, primarily due to reductions in the average maturity of the portfolio driven by trade unwinds. DVA reduced by £111m to £131m, primarily as a result of Barclays’ credit spreads tightening and trade unwinds.

Portfolio exemptions

The Group uses the portfolio exemption in IFRS 13 Fair Value Measurement to measure the fair value of groups of financial assets and liabilities. Instruments are measured using the price that would be received to sell a net long position (i.e. an asset) for a particular risk exposure or to transfer a net short position (i.e. a liability) for a particular risk exposure in an orderly transaction between market participants at the balance sheet date under current market conditions. Accordingly, the Group measures the fair value of the group of financial assets and liabilities consistently with how market participants would price the net risk exposure at the measurement date.

Unrecognisedgains as a result of the use of valuation models using unobservable inputs

For instruments where fair value cannot be evidenced by reference to observable market data, initial recognition occurs at the transaction price. This is achieved by recognising a reserve for the difference between unobservable fair value and transaction price.

For financial instruments measured at fair value on an ongoing basis the reserve was £109m (2016: £179m). During 2017 there were additions of £34m (2016: £29m) and amortisation and releases of £104m (2016: £37m).

Third party credit enhancements

Structured and brokeredcertificates of depositissued by Barclays are insured up to$250,000 perdepositorby theFederal DepositInsuranceCorporation (FDIC) in the US. The FDIC is funded bypremiums that Barclays and other bankspayfor deposit insurancecoverage. The carrying value of these issuedcertificates of depositthat are designatedunder the IAS39fairvalue option includes this thirdpartycredit enhancement. Theon-balance sheet value of these brokeredcertificates ofdeposit amountedto £4,070m (2016: £3,905m).

18Fair value of financial instruments continued

Comparison of carrying amounts and fairvaluesforassets and liabilities not held at fairvalue

The following table summarisesthe fairvalue of financial assets andliabilities measured atamortised cost on theGroup’sbalance sheet:

	2017					2016
	Carrying amount	Fair value	Level 1	Level 2	Level 3	Carrying amount	Fair value	Level 1	Level 2	Level 3
As at 31 December	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m
Financial assets
Held to maturity	5,109	5,285	5,285	-	-	5,176	5,347	5,347	-	-
Loans and advances to banks	35,663	35,660	3,701	31,959	-	43,251	43,228	7,256	34,987	985
Loans and advances to customers:
– Home loans	147,002	145,262	-	-	145,262	144,765	141,155	-	-	141,155
– Credit cards, unsecured and other retail lending	55,767	55,106	655	-	54,451	57,808	57,699	737	42	56,920
– Finance lease receivablesa	2,854	2,964				1,602	1,598
– Corporate loans	159,929	157,890	-	109,140	48,750	188,609	186,715		126,979	59,736
Reverse repurchase agreements and other similar secured lending	12,546	12,546	-	12,546	-	13,454	13,454	-	13,454	-
Assets included in disposal groups classified as held for saleb	1,164	1,195	-	-	1,195	43,593	44,838	1,070	4,614	39,154
Financial liabilities
Deposits from banks	(37,723)	(37,729)	(4,375)	(33,354)	-	(48,214)	(48,212)	(5,256)	(42,895)	(61)
Customer accounts:
– Current and demand accounts	(145,950)	(145,927)	(145,927)	-	-	(138,204)	(138,197)	(127,258)	(10,921)	(18)
– Savings accounts	(134,339)	(134,369)	(134,369)	-	-	(133,344)	(133,370)	(120,471)	(12,891)	(8)
– Other time deposits	(148,832)	(148,897)	(62,750)	(80,296)	(5,851)	(151,630)	(151,632)	(48,853)	(96,240)	(6,539)
Debt securities in issue	(73,314)	(74,752)	-	(72,431)	(2,321)	(75,932)	(76,971)	(196)	(74,712)	(2,063)
Repurchase agreements and other similar secured borrowing	(40,338)	(40,338)	-	(40,338)	-	(19,760)	(19,760)	-	(19,760)	-
Subordinated liabilities	(23,826)	(25,084)	-	(25,084)	-	(23,383)	(24,547)	-	(24,547)	-
Liabilities included in disposal groups classified as held for saleb	-	-	-	-	-	(51,775)	(51,788)	(22,264)	(28,998)	(526)

Notes

aThe fair value hierarchy for finance lease receivables is not required as part of the standard.

b Disposal groups held for sale and measured at fair value less cost to sell are included in the fair value table.

The fair value is an estimate of the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. As a wide range of valuation techniques are available, it may not be appropriate to directly compare this fair value information to independent market sources or other financial institutions. Different valuation methodologies and assumptions can have a significant impact on fair values which are based on unobservable inputs.

Financial assets

The carrying value of financial assets held at amortised cost is determined in accordance with the relevant accounting policy in Note 20.

Loans and advances to banks

The fair value of loans and advances, for the purpose of this disclosure, is derived from discounting expected cash flows in a way that reflects the current market price for lending to issuers of similar credit quality. Where market data or credit information on the underlying borrowers is unavailable, a number of proxy/extrapolation techniques are employed to determine the appropriate discount rates.

There is minimal difference between the fair value and carrying amount due to the short-term nature of the lending, i.e. predominantly overnight deposit, and the high credit quality of counterparties.

Loans and advances to customers

The fair value of loans and advances to customers, for the purpose of this disclosure, is derived from discounting expected cash flows in a way that reflects the current market price for lending to issuers of similar credit quality.

For retail lending, i.e. home loans and credit cards, tailored discounted cash flow models are predominantly used to estimate the fair value of different product types. For example, for home loans different models are used to estimate fair values of tracker, offset and fixed rate mortgage products.

Key inputs to these models are the differentials between historic and current product margins and estimated prepayment rates.

The discount of fair value to carrying amount for home loans has reduced to 1.2% (2016: 2.5%) due to changes in product mix across the loan portfolio and movements in product margins.

The fair value of corporate loans is calculated by the use of discounted cash flow techniques where the gross loan values are discounted at a rate of difference between contractual margins and hurdle rates or spreads where Barclays charges a margin over LIBOR depending on credit quality and loss given default and years to maturity. The discount between the carrying and fair value has increased to 1.3% (2016: 1.0%).

Reverse repurchase agreements

The fair value of reverse repurchase agreements approximates carrying amount as these balances are generally short dated and fully collateralised.

Financial liabilities

The carrying value of financial liabilities held at amortised cost is determined in accordance with the accounting policy in Note 22.

Deposits from banks and customer accounts

In many cases, the fair value disclosed approximates carrying value because the instruments are short term in nature or have interest rates that reprice frequently, such as customer accounts and other deposits and short-term debt securities.

The fair value for deposits with longer-term maturities mainly time deposits, are estimated using discounted cash flows applying either market rates or current rates for deposits of similar remaining maturities. Consequently the fair value discount is minimal. There were transfers of £34,163m of deposits from banks and customers from Level 2 to Level 1 to reflect the market observability of these product types.

Debt securities in issue

Fair values of other debt securities in issue are based on quoted prices where available, or where the instruments are short dated, carrying amount approximates fair value. The fair value difference has increased to 2.0% (2016: 1.4%).

Repurchase agreements

The fair value of repurchase agreements approximates carrying amounts as these balances are generally short dated.

Subordinated liabilities

Fair values for dated and undated convertible and non-convertible loan capital are based on quoted market rates for the issuer concerned or issuers with similar terms and conditions.

XML

Offsetting financial assets and financial liabilities

12 Months Ended

Dec. 31, 2017

Disclosure of offsetting financial assets and liabilities [abstract]

Disclosure of offsetting of financial assets and financial liabilities [text block]

The notes included in this section focus on assets and liabilities the Group holds and recognises at fair value. Fair value refers to the price that would be received to sell an asset or the price that would be paid to transfer a liability in an arm’s-length transaction with a willing counterparty, which may be an observable market price or, where there is no quoted price for the instrument, may be an estimate based on available market data. Detail regarding the Group’s approach to managing market risk can be found on pages 117 to 121.

19 Offsetting financial assets and financial liabilities

In accordance with IAS 32 Financial Instruments: Presentation, the Group reports financial assets and financial liabilities on a net basis on the balance sheet only if there is a legally enforceable right to set-off the recognised amounts and there is intention to settle on a net basis, or to realise the asset and settle the liability simultaneously. The following table shows the impact of netting arrangements on:

• all financial assets and liabilities that are reported net on the balance sheet
• all derivative financial instruments and reverse repurchase and repurchase agreements and other similar secured lending and borrowing agreements that are subject to enforceable master netting arrangements or similar agreements, but do not qualify for balance sheet netting.

The table identifies the amounts that have been offset in the balance sheet and also those amounts that are covered by enforceable netting arrangements (offsetting arrangements and financial collateral) but do not qualify for netting under the requirements of IAS 32 described above.

The ‘Net amounts’ presented below are not intended to represent the Group’s actual exposure to credit risk, as a variety of credit mitigation strategies are employed in addition to netting and collateral arrangements.

	Amounts subject to enforceable netting arrangements						Amounts not subject to enforceable netting arrangementsc	Balance sheet totald
	Effects of offsetting on-balance sheet			Related amounts not offseta
	Gross amounts	Amounts offsetb	Net amounts reported on the balance sheet	Financial instruments	Financial collateral	Net amount
As at 31 December 2017	£m	£m	£m	£m	£m	£m	£m	£m
Derivative financial assets	256,881	(21,638)	235,243	(184,265)	(39,262)	11,716	2,426	237,669
Reverse repurchase agreements and other similar secured lendinge	326,340	(223,495)	102,845	-	(102,380)	465	9,741	112,586
Total assets	583,221	(245,133)	338,088	(184,265)	(141,642)	12,181	12,167	350,255
Derivative financial liabilities	(253,030)	21,065	(231,965)	184,265	36,444	(11,256)	(6,380)	(238,345)
Repurchase agreements and other similar secured borrowinge	(374,616)	223,495	(151,121)	-	151,073	(48)	(15,908)	(167,029)
Total liabilities	(627,646)	244,560	(383,086)	184,265	187,517	(11,304)	(22,288)	(405,374)
As at 31 December 2016
Derivative financial assets	353,078	(11,934)	341,144	(273,602)	(49,923)	17,619	5,482	346,626
Reverse repurchase agreements and other similar secured lending	257,430	(187,262)	70,168	-	(69,932)	236	6,448	76,616
Total assets	610,508	(199,196)	411,312	(273,602)	(119,855)	17,855	11,930	423,242
Derivative financial liabilities	(345,752)	10,962	(334,790)	273,602	47,383	(13,805)	(5,697)	(340,487)
Repurchase agreements and other similar secured borrowing	(257,854)	187,262	(70,592)	-	68,897	(1,695)	(4,878)	(75,470)
Total liabilities	(603,606)	198,224	(405,382)	273,602	116,280	(15,500)	(10,575)	(415,957)

Notes

• Financial collateral of £39,262m (2016: £49,923m) was received in respect of derivative assets, including £33,092m (2016: £41,641m) of cash collateral and £6,170m (2016: £8,282m) of non-cash collateral. Financial collateral of £36,444m (2016: £47,383m) was placed in respect of derivative liabilities, including £32,575m (2016: £43,763m) of cash collateral and £3,869m (2016: £3,620m) of non-cash collateral. The collateral amounts are limited to net balance sheet exposure so as to not include over-collateralisation. Of the £33,092m (2016: £41,641m) cash collateral held, £19,351m (2016: £26,834m) was included in deposits from banks and £13,741m (2016: £14,807m), was included in customer accounts. Of the £32,575m (2016: £43,763m) cash collateral placed, £14,493m (2016: £17,587m) was included in loans and advances to banks and £18,082m (2016: £26,176m) was included in loans and advances to customers.
• Amounts offset for Derivative financial assets include cash collateral netted of £2,393m (2016: £972m). Amounts offset for Derivative financial liabilities include cash collateral netted of £1,820m (2016: £nil). Settlements assets and liabilities have been offset amounting to £13,241m (2016: £10,486m). No other significant recognised financial assets and liabilities were offset in the balance sheet. Therefore, the only balance sheet categories necessary for inclusion in the table are those shown above.
• This column includes contractual rights of set-off that are subject to uncertainty under the laws of the relevant jurisdiction.
• The balance sheet total is the sum of ‘Net amounts reported on the balance sheet’ that are subject to enforceable netting arrangements and ‘Amounts not subject to enforceable netting arrangements’.
• Repurchase and Reverse Repurchase agreements include instruments at amortised cost and instruments designated at fair value through profit and loss. Reverse Repurchase agreements and other similar secured lending of £112,586m (2016: £76,616m) is split by fair value £100,040m (2016: £63,162m) and amortised cost £12,546m (2016: £13,454m). Repurchase agreements and other similar secured borrowing of £167,029m (2016: £75,470m) is split by fair value £126,691m (2016: £55,710m) and amortised cost £40,338m (2016: £19,760m).

Derivative assets and liabilities

The ‘Financial instruments’ column identifies financial assets and liabilities that are subject to set-off under netting agreements, such as the ISDA Master Agreement or derivative exchange or clearing counterparty agreements, whereby all outstanding transactions with the same counterparty can be offset and close-out netting applied across all outstanding transactions covered by the agreements if an event of default or other predetermined events occur.

Financial collateral refers to cash and non-cash collateral obtained, typically daily or weekly, to cover the net exposure between counterparties by enabling the collateral to be realised in an event of default or if other predetermined events occur.

Repurchase and reverse repurchase agreements and other similar secured lending and borrowing

The ‘Amounts offset’ column identifies financial assets and liabilities that are subject to set-off under netting agreements, such as Global Master Repurchase Agreements and Global Master Securities Lending Agreements, whereby all outstanding transactions with the same counterparty can be offset and close-out netting applied across all outstanding transactions covered by the agreements if an event of default or other predetermined events occur.

Financial collateral typically comprises highly liquid securities which are legally transferred and can be liquidated in the event of counterparty default.

These offsetting and collateral arrangements and other credit risk mitigation strategies used by the Group are further explained in the Credit risk mitigation section on page 86.

XML

Loans and advances to banks and customers

12 Months Ended

Dec. 31, 2017

Consolidated and separate financial statements [line items]

Disclosure of loans and advances to banks and customers [text block]

The notes included in this section focus on assets that are held at amortised cost arising from the Group’s retail and wholesale lending including loans and advances, finance leases, repurchase and reverse repurchase agreements and similar secured lending. Detail regarding the Group’s liquidity and capital position can be found on pages 124 to 145.

20 Loans and advances to banks and customers

Accounting for financial instruments held at amortised cost

Loans and advances to customers and banks, customer accounts, debt securities and most financial liabilities, are held at amortised cost. That is, the initial fair value (which is normally the amount advanced or borrowed) is adjusted for repayments and the amortisation of coupon, fees and expenses to represent the effective interest rate of the asset or liability. Balances deferred on-balance sheet as EIR adjustments are amortised to interest income over the life of the financial instrument to which they relate.

In accordance with IAS 39, where the Group no longer intends to trade in financial assets it may transfer them out of the held for trading classification and measure them at amortised cost if they meet the definition of a loan. The initial value used for the purposes of establishing amortised cost is fair value on the date of the transfer.

	2017	2016
As at 31 December	£m	£m
Gross loans and advances to banks	35,663	43,251
Less: allowance for impairment	-	-
Loans and advances to banks	35,663	43,251
Gross loans and advances to customers	370,204	397,404
Less: allowance for impairment	(4,652)	(4,620)
Loans and advances to customers	365,552	392,784

Barclays Bank PLC [member]

Consolidated and separate financial statements [line items]

Disclosure of loans and advances to banks and customers [text block]

i Loans and advances to banks and customers
	2017	2016
	£m	£m
Gross loans and advances to banks	36,209	43,634
Less: allowance for impairment	-	-
Loans and advances to banks	36,209	43,634
Gross loans and advances to customers	370,205	397,403
Less: allowance for impairment	(4,652)	(4,620)
Loans and advances to customers	365,553	392,783

XML

Finance leases

12 Months Ended

Dec. 31, 2017

Disclosure of finance leases [abstract]

Finance leases

The notes included in this section focus on assets that are held at amortised cost arising from the Group’s retail and wholesale lending including loans and advances, finance leases, repurchase and reverse repurchase agreements and similar secured lending. Detail regarding the Group’s liquidity and capital position can be found on pages 124 to 145.

21Finance leases

Accounting for finance leases

The Group applies IAS 17 Leases in accounting for finance leases, both where it is the lessor or the lessee.  A finance lease is a lease which confers substantially all the risks and rewards of the leased assets on the lessee.  Where the Group is the lessor, the leased asset is not held on the balance sheet; instead a finance lease receivable is recognised representing the minimum lease payments receivable under the terms of the lease, discounted at the rate of interest implicit in the lease. Where the Group is the lessee, the leased asset is recognised in property, plant and equipment and a finance lease liability is recognised, representing the minimum lease payments payable under the lease, discounted at the rate of interest implicit in the lease.

Interest income or expense is recognised in interest receivable or payable, allocated to accounting periods to reflect a constant periodic rate of return.

Finance lease receivables

Finance lease receivables are included within loans and advances to customers. The Group specialises in the provision of leasing and other asset finance facilities across a broad range of asset types to business customers.

	2017				2016
	Grossinvestmentin financeleasereceivables	Futurefinanceincome	Presentvalue ofminimumleasepaymentsreceivable	Un-guaranteedresidualvalues	Grossinvestmentin financeleasereceivables	Futurefinanceincome	Presentvalue ofminimumleasepaymentsreceivable	Un-guaranteedresidualvalues
	£m	£m	£m	£m	£m	£m	£m	£m
Not more than one year	1,130	(91)	1,039	69	646	(37)	609	60
Over one year but not more than five years	1,750	(135)	1,615	156	986	(57)	929	132
Over five years	284	(32)	252	21	73	(4)	69	19
Total	3,164	(258)	2,906	246	1,705	(98)	1,607	211

Following a review in 2017, a portfolio of assets within loans and advances to customers has been identified as finance leases. This has resulted in an increase in the finance lease receivables balance of £1,537m in 2017 as reflected in the table above.

The impairment allowance for uncollectable finance lease receivables amounted to £57m (2016: £6m).

Finance lease liabilities

The Group leases itemsof property,plant andequipment onterms thatmeet thedefinition offinance leases.Financelease liabilitiesare includedwithin Note 26.

Asat 31 December 2017,the total future minimum payments under finance leases were £20m (2016: £15m). Thecarrying amountof assets heldunder finance leases was £9m(2016: £15m).

XML

Reverse repurchase and repurchase agreements including other similar lending and borrowing

12 Months Ended

Dec. 31, 2017

Disclosure of repurchase and reverse repurchase agreements [abstract]

Reverse repurchase and repurchase agreements including other similar lending and borrowing

The notes included in this section focus on assets that are held at amortised cost arising from the Group’s retail and wholesale lending including loans and advances, finance leases, repurchase and reverse repurchase agreements and similar secured lending. Detail regarding the Group’s liquidity and capital position can be found on pages 124 to 145.

22 Reverse repurchase and repurchase agreements including other similar lending and borrowing

Reverse repurchase agreements (and stock borrowing or similar transaction) are a form of secured lending whereby the Group provides a loan or cash collateral in exchange for the transfer of collateral, generally in the form of marketable securities subject to an agreement to transfer the securities back at a fixed price in the future. Repurchase agreements are where the Group obtains such loans or cash collateral, in exchange for the transfer of collateral.

Accounting for reverse repurchase and repurchase agreements including other similar lending and borrowing

The Group purchases (a reverse repurchase agreement) or borrows securities subject to a commitment to resell or return them. The securities are not included in the balance sheet as the Group does not acquire the risks and rewards of ownership. Consideration paid (or cash collateral provided) is accounted for as a loan asset at amortised cost, unless it is designated at fair value through profit and loss.

The Group may also sell (a repurchase agreement) or lend securities subject to a commitment to repurchase or redeem them. The securities are retained on the balance sheet as the Group retains substantially all the risks and rewards of ownership. Consideration received (or cash collateral provided) is accounted for as a financial liability at amortised cost, unless it is designated at fair value through profit and loss.

	2017	2016
	£m	£m
Assets
Banks	7,374	2,769
Customers	5,172	10,685
Reverse repurchase agreements and other similar secured lending at amortised cost	12,546	13,454
Liabilities
Banks	30,105	12,820
Customers	10,233	6,940
Repurchase agreements and other similar secured borrowing at amortised cost	40,338	19,760

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Property, plant and equipment

12 Months Ended

Dec. 31, 2017

Disclosure of detailed information about property, plant and equipment [abstract]

Property, plant and equipment

The notes included in this section focus on the Group’s non-current tangible and intangible assets and property, plant and equipment, which provide long-term future economic benefits.

Accounting for property, plant and equipment

The Group applies IAS 16 Property Plant and Equipment and IAS 40 Investment Properties. Property, plant and equipment is stated at cost, which includes direct and incremental acquisition costs less accumulated depreciation and provisions for impairment, if required. Subsequent costs are capitalised if these result in the enhancement to the asset. Depreciation is provided on the depreciable amount of items of property, plant and equipment on a straight-line basis over their estimated useful economic lives. Depreciation rates, methods and the residual values underlying the calculation of depreciation of items of property, plant and equipment are kept under review to take account of any change in circumstances. The Group uses the following annual rates in calculating depreciation:

Annual rates in calculating depreciation	Depreciation rate
Freehold land	Not depreciated
Freehold buildings and long-leasehold property (more than 50 years to run)	2-3.3%
Leasehold property over the remaining life of the lease (less than 50 years to run)	Over the remaining life of the lease
Costs of adaptation of freehold and leasehold property	6-10%
Equipment installed in freehold and leasehold property	6-10%
Computers and similar equipment	17-33%
Fixtures and fittings and other equipment	9-20%

Where leasehold property has a remaining useful life of less than 17 years, costs of adaptation and installed equipment are depreciated over the remaining life of the lease.

Investment propertyThe Group initially recognises investment property at cost, and subsequently at fair value at each balance sheet date, reflecting market conditions at the reporting date. Gains and losses on remeasurement are included in the income statement.

	Investmentproperty	Property	Equipment	Leasedassets	Total
	£m	£m	£m	£m	£m
Cost
As at 1 January 2017	81	3,429	3,840	10	7,360
Additions	114	220	299	-	633
Disposals	(69)	(18)	(1,082)	(1)	(1,170)
Change in fair value of investment properties	(5)	-	-	-	(5)
Exchange and other movements	(5)	(138)	(309)	-	(452)
As at 31 December 2017	116	3,493	2,748	9	6,366
Accumulated depreciation and impairment					-
As at 1 January 2017	-	(1,483)	(3,043)	(9)	(4,535)
Depreciation charge	-	(171)	(275)	-	(446)
Impairment	-	(28)	-	-	(28)
Disposals	-	-	972	-	972
Exchange and other movements	-	14	229	-	243
As at 31 December 2017	-	(1,668)	(2,117)	(9)	(3,794)
Net book value	116	1,825	631	-	2,572
Cost
As at 1 January 2016	140	3,919	4,259	62	8,380
Additions	-	167	370	-	537
Disposals	(6)	(761)	(631)	-	(1,398)
Change in fair value of investment properties	-	-	-	-	-
Exchange and other movementsa	(53)	104	(158)	(52)	(159)
As at 31 December 2016	81	3,429	3,840	10	7,360
Accumulated depreciation and impairment					-
As at 1 January 2016	-	(1,697)	(3,177)	(38)	(4,912)
Depreciation charge	-	(186)	(327)	-	(513)
Disposals	-	635	405	-	1,040
Exchange and other movementsa	-	(235)	56	29	(150)
As at 31 December 2016	-	(1,483)	(3,043)	(9)	(4,535)
Net book value	81	1,946	797	1	2,825

Note

a Includes property, plant and equipment relating to BAGL of £627m (cost of £1,066m less accumulated depreciation of £439m) which was reclassified to held for sale.

Property rentals of £2m (2016: £7m) and £8m (2016: £6m) have been included in net investment income and other income respectively.

The fair value of investment property is determined by reference to current market prices for similar properties, adjusted as necessary for condition and location, or by reference to recent transactions updated to reflect current economic conditions. Discounted cash flow techniques may be employed to calculate fair value where there have been no recent transactions, using current external market inputs such as market rents and interest rates. Valuations are carried out by management with the support of appropriately qualified independent valuers. Refer to Note 18 for further details.

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Goodwill and intangible assets

12 Months Ended

Dec. 31, 2017

Intangible assets and goodwill [abstract]

Disclosure of intangible assets and goodwill [text block]

The notes included in this section focus on the Group’s non-current tangible and intangible assets and property, plant and equipment, which provide long-term future economic benefits.

24 Goodwill and intangible assets

Accounting for goodwill and intangible assets

Goodwill

The carrying value of goodwill is determined in accordance with IFRS 3 Business Combinations and IAS 36 Impairment of Assets.

Goodwill arising on the acquisition of subsidiaries represents the excess of the fair value of the purchase consideration over the fair value of the Group’s share of the assets acquired and the liabilities and contingent liabilities assumed on the date of the acquisition.

Goodwill is reviewed annually for impairment, or more frequently when there are indications that impairment may have occurred. The test involves comparing the carrying value of goodwill with the present value of the pre tax cash flows, discounted at a rate of interest that reflects the inherent risks, of the cash generating unit (CGU) to which the goodwill relates, or the CGU’s fair value if this is higher.

Intangible assets

Intangible assets other than goodwill are accounted for in accordance with IAS 38 Intangible Assets.

Intangible assets are initially recognised when they are separable or arise from contractual or other legal rights, the cost can be measured reliably and, in the case of intangible assets not acquired in a business combination, where it is probable that future economic benefits attributable to the assets will flow from their use.

Intangible assets are stated at cost (which is, in the case of assets acquired in a business combination, the acquisition date fair value) less accumulated amortisation and provisions for impairment, if any, and are amortised over their useful lives in a manner that reflects the pattern to which they contribute to future cash flows, generally using the amortisation periods set out below:

Annual rates in calculating amortisation	Amortisation period
Goodwill	Not amortised
Internally generated softwarea	12 months to 6 years
Other software	12 months to 6 years
Customer lists	12 months to 25 years
Licences and other	12 months to 25 years

Intangible assets are reviewed for impairment when there are indications that impairment may have occurred.

Note

aExceptions to the above rate relate to useful lives of certain core banking platforms that are assessed individually and, if appropriate, amortised over longer periods ranging from 10 to 15 years.

	Goodwill	Internally generated software	Other software	Customer lists	Licences and other	Total
	£m	£m	£m	£m	£m	£m
2017
Cost
As at 1 January 2017	4,847	4,927	204	1,708	551	12,237
Additions and disposals	-	662	16	(15)	13	676
Exchange and other movements	(88)	(88)	207	(146)	(45)	(160)
As at 31 December 2017	4,759	5,501	427	1,547	519	12,753
Accumulated amortisation and impairment
As at 1 January 2017	(930)	(1,864)	(143)	(1,231)	(343)	(4,511)
Disposals	-	207	10	15	24	256
Amortisation charge	-	(546)	(32)	(101)	(36)	(715)
Impairment charge	-	(52)	-	-	-	(52)
Exchange and other movements	70	60	(148)	108	28	118
As at 31 December 2017	(860)	(2,195)	(313)	(1,209)	(327)	(4,904)
Net book value	3,899	3,306	114	338	192	7,849
2016
Cost
As at 1 January 2016	5,603	4,112	542	1,665	703	12,625
Additions and disposals	(77)	955	2	59	78	1,017
Exchange and other movements	(679)	(140)	(340)	(16)	(230)	(1,405)
As at 31 December 2016	4,847	4,927	204	1,708	551	12,237
Accumulated amortisation and impairment
As at 1 January 2016	(998)	(1,634)	(212)	(1,081)	(478)	(4,403)
Disposals	77	46	1	14	12	150
Amortisation charge	-	(476)	(36)	(129)	(29)	(670)
Impairment charge	-	(72)	(1)	-	(1)	(74)
Exchange and other movements	(9)	272	105	(35)	153	486
As at 31 December 2016	(930)	(1,864)	(143)	(1,231)	(343)	(4,511)
Net book value	3,917	3,063	61	477	208	7,726

Goodwill

Goodwill is allocated to business operations according to business segments as follows:

	2017	2016
	£m	£m
Barclays UK	3,574	3,556
Barclays International	325	361
Total net book value of goodwill	3,899	3,917

Goodwill

Testinggoodwill for impairment involvesasignificantamountof judgement. Thisincludestheidentificationofindependent CGUs andthe allocation of goodwillto these units based onwhich units are expectedto benefit from the acquisition.The allocation is reviewedfollowing business reorganisations. Cash flowprojections necessarily take into account changesin the market in whicha business operatesincluding the level of growth,competitive activity, and the impacts of regulatory change. Determining both the expected pre-tax cash flows and therisk adjusted interestrateappropriate tothe operating unit requires the exercise of judgement. The estimation of pre-tax cash flows is sensitive to the periods for which detailed forecastsareavailable and to assumptions regarding long-termsustainable cash flows.

Other intangible assets

Determining the estimated useful lives of intangible assets (such as those arising fromcontractualrelationships)requires an analysis ofcircumstances. The assessment of whether an asset is exhibiting indicators of impairment as well as the calculation ofimpairment, which requires theestimate of future cash flows and fairvalues less coststo sell, also requires the preparation of cash flow forecasts and fairvaluesfor assets that may not be regularly bought and sold.

Impairment testing of goodwill

During 2017, the Group recognized an impairment charge of £0 (2016: £0).

Key assumptions

The key assumptions used for impairment testing are set out below for each significant goodwill balance. Other goodwill of £769m (2016: £787m) was allocated to multiple CGUs which are not considered individually significant.

Barclays UK

Goodwill relating to Woolwich in Personal Banking and Business Banking was £3,130m (2016: £3,130m) of the total Barclays UK balance. The carrying value of the CGU has been determined by using net asset value. The recoverable amount of the CGU, calculated as value in use, has been determined using cash flow predictions based on financial budgets approved by management and covering a five-year period, with a terminal growth rate of 2.0% (2016: 2.0%) applied thereafter. The forecast cash flows have been discounted at a pre-tax rate of 13.9% (2016: 14.6%). Based on these assumptions, the recoverable amount exceeded the carrying amount including goodwill by £5,262m (2016: £4,130m). A one percentage point change in the discount rate or terminal growth rate would increase or decrease the recoverable amount by £1,128m (2016: £988m) and £734m (2016: £615m) respectively. A reduction in the forecast cash flows of 10% per annum would reduce the recoverable amount by £1,409m (2016: £1,293m).

The increase in headroom in 2017 reflects changes in discount rate and future cash flow projections.

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Operating leases

12 Months Ended

Dec. 31, 2017

Disclosure of operating leases [abstract]

Operating leases

The notes included in this section focus on the Group’s non-current tangible and intangible assets and property, plant and equipment, which provide long-term future economic benefits.

25 Operating leases

Accounting for operating leases

The Group applies IAS 17 Leases, for operating leases. An operating lease is a lease where substantially all of the risks and rewards of the leased assets remain with the lessor. Where the Group is the lessor, lease income is recognised on a straight-line basis over the period of the lease unless another systematic basis is more appropriate. The Group holds the leased assets on-balance sheet within property, plant and equipment.

Where the Group is the lessee, rentals payable are recognised as an expense in the income statement on a straight-line basis over the lease term unless another systematic basis is more appropriate.

Operating lease receivables

The Group acts as lessor, whereby items of plant and equipment are purchased and then leased to third parties under arrangements qualifying as operating leases. The future minimum lease payments expected to be received under non-cancellable operating leases was £0 (2016: £0).

Operating lease commitments

The Group leases various offices, branches and other premises under non-cancellable operating lease arrangements. With such operating lease arrangements, the asset is kept on the lessor’s balance sheet and the Group reports the future minimum lease payments as an expense over the lease term. The leases have various terms, escalation and renewal rights. There are no contingent rents payable.

Operating lease rentals of £342m (2016: £560m) have been included in administration and general expenses.

The future minimum lease payments by the Group under non-cancellable operating leases are as follows:

	2017		2016
	Property	Equipment	Property	Equipment
	£m	£m	£m	£m
Not more than one year	332	2	364	-
Over one year but not more than five years	844	21	974	23
Over five years	1,337	-	1,520	-
Total	2,513	23	2,858	23

Total future minimum sublease payments to be received under non-cancellable subleases was £53m (2016: £2m).

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Accruals, deferred income and other liabilities

12 Months Ended

Dec. 31, 2017

Accruals and deferred income [abstract]

Accruals, deferred income and other liabilities

The notes included in this section focus on the Group’s accruals, provisions and contingent liabilities. Provisions are recognised for present obligations arising as consequences of past events where it is probable that a transfer of economic benefit will be necessary to settle the obligation, and it can be reliably estimated. Contingent liabilities reflect potential liabilities that are not recognised on the balance sheet.

26 Accruals, deferred income and other liabilities

	2017	2016
	£m	£m
Accruals and deferred income	3,951	4,422
Other creditors	4,563	4,382
Obligations under finance leases (see Note 21)	20	15
Insurance contract liabilities, including unit-linked liabilities	31	52
Accruals, deferred income and other liabilities	8,565	8,871

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Provisions

12 Months Ended

Dec. 31, 2017

Provisions [abstract]

Provisions

The notes included in this section focus on the Group’s accruals, provisions and contingent liabilities. Provisions are recognised for present obligations arising as consequences of past events where it is probable that a transfer of economic benefit will be necessary to settle the obligation, and it can be reliably estimated. Contingent liabilities reflect potential liabilities that are not recognised on the balance sheet.

27 Provisions

Accounting for provisions

The Group applies IAS 37 Provisions, Contingent Liabilities and Contingent Assets in accounting for non-financial liabilities.

Provisions are recognised for present obligations arising as consequences of past events where it is more likely than not that a transfer of economic benefit will be necessary to settle the obligation, which can be reliably estimated. Provision is made for the anticipated cost of restructuring, including redundancy costs when an obligation exists; for example, when the Group has a detailed formal plan for restructuring a business and has raised valid expectations in those affected by the restructuring by announcing its main features or starting to implement the plan. Provision is made for undrawn loan commitments if it is probable that the facility will be drawn and result in the recognition of an asset at an amount less than the amount advanced.

Critical accounting estimates and judgements

The financial reporting of provisions involves a significant degree of judgement and is complex. Identifying whether a present obligation exists and estimating the probability, timing, nature and quantum of the outflows that may arise from past events requires judgements to be made based on the specific facts and circumstances relating to individual events and often requires specialist professional advice. When matters are at an early stage, accounting judgements and estimates can be difficult because of the high degree of uncertainty involved. Management continues to monitor matters as they develop to reevaluate on an ongoing basis whether provisions should be recognised, however there can remain a wide range of possible outcomes and uncertainties, particularly in relation to legal, competition and regulatory matters, and as a result it is often not practicable to make meaningful estimates even when matters are at a more advanced stage.

The complexity of such matters often requires the input of specialist professional advice in making assessments to produce estimates. Customer redress and legal, competition and regulatory matters are areas where a higher degree of professional judgement is required. The amount that is recognised as a provision can also be very sensitive to the assumptions made in calculating it. This gives rise to a large range of potential outcomes which require judgement in determining an appropriate provision level. See below for information on payment protection redress and Note 29 for more detail of legal, competition and regulatory matters.

			Undrawn contractually committed facilities and guarantees	Customer redress		Legal, competition and regulatory matters
	Onerous contracts	Redundancy and restructuring		PaymentProtectionInsurance	Other customer redress		Sundryprovisions	Total
	£m	£m	£m	£m	£m	£m	£m	£m
As at 1 January 2017	385	206	67	1,979	712	455	330	4,134
Additions	81	163	73	709	369	398	182	1,975
Amounts utilised	(210)	(124)	(1)	(1,094)	(345)	(341)	(99)	(2,214)
Unused amounts reversed	(33)	(85)	(60)	-	(83)	(55)	(30)	(346)
Exchange and other movements	2	(1)	-	12	(14)	(22)	17	(6)
As at 31 December 2017	225	159	79	1,606	639	435	400	3,543

Provisions expected to be recovered or settled within no more than 12 months after 31 December 2017were£2,394m (2016: £2,045m).

Onerous contracts

Onerous contractprovisions comprise anestimate of the costsinvolved with fulfilling theterms and conditions of contractsnet of any expected benefits to be received.

Redundancy and restructuring

These provisions comprise the estimated cost of restructuring, including redundancy costs where an obligation exists. Additions made during theyearrelate to formalrestructuring plans and have either been utilised, or reversed,where total costs arenow expected to be lower than theoriginal provision amount.

Undrawn contractually committed facilities and guarantees

Provisionsare made if it is probable that a facility will be drawn and the resulting asset is expected to have a realisablevalue that is less than theamount advanced.

Customer redress

Customer redressprovisions comprise the estimated cost of making redresspayments to customers, clients and counterpartiesfor losses ordamages associated with inappropriatejudgement in the execution of Barclays’ business activities. Provisions for other customer redress include £211m (2016: £264m) in respect of historic pricing practices associated with Foreign Exchange transactions for certain customers between 2005 and 2012 and smaller provisions across the retail and corporate businesses which are likely to be utilised in the next 12 months. Included within provisions for UK customer redress on the face of the consolidated income statement is PPI and material additions in respect of historic pricing practices associated with Foreign Exchange transactions for certain customers between 2005 and 2012 and Packaged Bank Accounts.

Legal, competition and regulatory matters

The Group is engaged in various legal proceedings, both in the UK and a number of other overseas jurisdictions, including the US. For further information in relation to legal proceedings and discussion of the associated uncertainties, please see Note 29.

Sundry provisions

Thiscategory includes provisions thatdo not fit into anyof the other categories, suchas fraud losses and dilapidation provisions.

PaymentProtectionInsuranceRedress

As at 31 December 2017, Barclays had recognised cumulative provisions totalling £9.2bn (2016: £8.4bn) against the cost of Payment Protection Insurance (PPI) redress and associated processing costs with utilisation of £7.6bn (2016: £6.4bn), leaving a residual provision of £1.6bn (2016: £2.0bn).

Through to 31 December 2017, 2.1m (2016: 1.8m) customer initiated claims^a had been received and processed. The volume of claims received during 2017 increased 16% from 2016. This increase may have been impacted by a FCA advertising campaign launched in H2 2017.

The current provision reflects the estimated costs of PPI redress primarily relating to customer initiated complaints and ongoing remediation programmes, based on information at year end. This also includes liabilities managed by third parties arising from portfolios previously sold where Barclays remains liable, based on information at year end.

As at 31 December 2017, the provision of £1.6bn represents Barclays’ best estimate of expected PPI redress reflecting the complaints deadline implemented by the FCA of 29 August 2019. However, it is possible the eventual outcome may differ from the current estimate. We will continue to review the adequacy of provision level in respect of the future impacts.

The PPI provision is calculated using a number of key assumptions which continue to involve significant modelling and management judgement:

• Customer initiated claim volumes – claims received but not yet processed plus an estimate of future claims initiated by customers, where the volume is anticipated to cease after the PPI deadline.
• Average claim redress – the expected average payment to customers for upheld claims based on the type and age of the policy/policies.
• Processing cost per claim – the cost to Barclays of assessing and processing each valid claim.

These assumptions remain subjective, mainly due to the uncertainty associated with future claims levels, which include complaints driven by CMC activity and the FCA advertising campaign.

The following table details actual data through to 31 December 2017, key forecast assumptions used in the provision calculation and a sensitivity analysis illustrating the impact on the provision if the future expected assumptions prove too high or too low.

Assumption	Cumulative actual to 31.12.17	Future expected	Sensitivity analysis increase/decrease in provision
Customer initiated claims received and processed (thousands)a	2,130	570	50k=£104m
Average uphold rate per claim (%)b	87	87	1%=£11m
Average redress per valid claim (£)c	2,036	1,989	£100=£50m

Notes

a Total claims received directly by Barclays to date, including those received via claims management companies but excluding those for which no PPI policy exists and excluding responses to proactive mailing.The sensitivity analysis has been calculated to show the impact a 50,000 increase or decrease in the number of customer initiated claims would have on the provision level.

bAverage uphold rate per customer initiated claims received directly by Barclays and proactive mailings, excluding those for which no PPI policy exists. The sensitivity analysis has been calculated to show the impact in a 1% change in the average uphold rate per claim would have on the provision level.

c Average redress stated on a per policy basis for future customer initiated complaints received directly by Barclays. The sensitivity analysis has been calculated to show the impact a £100 increase or decrease in the average redress per claim would have on the provision level.

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Contingent liabilities and commitments

12 Months Ended

Dec. 31, 2017

Disclosure of contingent liabilities [abstract]

Contingent liabilities and commitments

The notes included in this section focus on the Group’s accruals, provisions and contingent liabilities. Provisions are recognised for present obligations arising as consequences of past events where it is probable that a transfer of economic benefit will be necessary to settle the obligation, and it can be reliably estimated. Contingent liabilities reflect potential liabilities that are not recognised on the balance sheet.

28Contingent liabilities and commitments

Accounting for contingent liabilitiesContingent liabilities are possible obligations whose existence will be confirmed only by uncertain future events, and present obligations where the transfer of economic resources is uncertain or cannot be reliably measured. Contingent liabilities are not recognised on the balance sheet but are disclosed unless the outflow of economic resources is remote.

The following table summarises the nominal principal amount of contingent liabilities and commitments which are not recorded on-balance sheet:

	2017	2016
	£m	£m
Guarantees and letters of credit pledged as collateral security	14,275	15,303
Performance guarantees, acceptances and endorsements	4,737	4,636
Total Contingent liabilities	19,012	19,939
Documentary credits and other short-term trade related transactions	812	1,005
Standby facilities, credit lines and other commitments	314,761	302,681
Total commitments	315,573	303,686

The Financial Services Compensation Scheme

The Financial Services Compensation Scheme (the FSCS) is the UK’s government-backed compensation scheme for customers of authorised institutions that are unable to pay claims. The compensation paid out to customers is funded through loan facilities provided by HM Treasury to the FSCS which at 31 December 2017 stood at approximately £4.7bn (2016: £15.7bn). During 2017, the HM Treasury loan facility has reduced by the Bradford and Bingley repayment of £10.9bn, following the sale from UK Asset Resolution.Barclays’ liability is restricted to the proportionate outstanding amount that the FSCSC is unable to repay to Treasury. The FSCS levy on UK licensed deposit taking institutions has been recognised in 2017. Barclays has included an accrual of £2.7m in other liabilities as at 31 December 2017 (2016: £55m) in respect of the Barclays portion of the Interest Levy.

Further details on contingent liabilities relating to legal and competition and regulatory matters can be found in Note 29.

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Legal, competition and regulatory matters

12 Months Ended

Dec. 31, 2017

Disclosure of legal, competition and regulatory matters [abstract]

Legal, competition and regulatory matters

The notes included in this section focus on the Group’s accruals, provisions and contingent liabilities. Provisions are recognised for present obligations arising as consequences of past events where it is probable that a transfer of economic benefit will be necessary to settle the obligation, and it can be reliably estimated. Contingent liabilities reflect potential liabilities that are not recognised on the balance sheet.

29Legal, competition and regulatory matters

Barclays PLC, Barclays Bank PLC and the Group face legal, competition and regulatory challenges, many of which are beyond our control. The extent of the impact on Barclays PLC, Barclays Bank PLC and the Group of these matters cannot always be predicted but may materially impact our operations, financial results, condition and prospects. Matters arising from a set of similar circumstances can give rise to either a contingent liability or a provision, or both, depending on the relevant facts and circumstances. The recognition of provisions in relation to such matters involves critical accounting estimate and judgements in accordance with the relevant accounting policies as described in Note 27. The Group has not disclosed an estimate of the potential financial effect on the Group of contingent liabilities where it is not currently practicable to do so.

Investigations into certain advisory services agreements and other matters and civil action

The UK Serious Fraud Office (SFO), the Financial Conduct Authority (FCA), the US Department of Justice (DOJ) and the US Securities and Exchange Commission (SEC) have been conducting investigations into certain advisory services agreements entered into by Barclays Bank PLC.

Background Information

Barclays Bank PLC entered into two advisory services agreements with Qatar Holding LLC (Qatar Holding) in June and October 2008 (the Agreements). The FCA commenced an investigation into whether the Agreements may have related to Barclays PLC’s capital raisings in June and November 2008 (the Capital Raisings). The existence of the June 2008 advisory services agreement was disclosed, but the entry into the advisory services agreement in October 2008 and the fees payable under the Agreements, which amounted to a total of £322m payable over a period of five years, were not disclosed in the announcements or public documents relating to the Capital Raisings. The SFO also commenced an investigation into the Agreements and into a $3bn loan (the Loan) provided by Barclays Bank PLC in November 2008 to the State of Qatar.

SFO Proceedings

In June 2017, the SFO charged Barclays PLC with two offences of conspiring with certain former senior officers and employees of Barclays to commit fraud by false representations relating to the Agreements and one offence of unlawful financial assistance contrary to section 151 of the Companies Act 1985 in relation to the Loan. In February 2018, the SFO also charged Barclays Bank PLC in respect of the Loan. Barclays PLC and Barclays Bank PLC intend to defend the respective charges brought against them (the Charges). The trial of the Charges has been scheduled to begin in January 2019.

FCA Proceedings and other investigations

In September 2013, the FCA issued warning notices (the Notices) finding that, while Barclays PLC and Barclays Bank PLC believed at the time of the execution of the Agreements that there should be at least some unspecified and undetermined value to be derived from them, the primary purpose of the Agreements was not to obtain advisory services but to make additional payments, which would not be disclosed, for the Qatari participation in the Capital Raisings. The Notices concluded that Barclays PLC and Barclays Bank PLC were in breach of certain disclosure-related listing rules and Barclays PLC was also in breach of Listing Principle 3 (the requirement to act with integrity towards holders and potential holders of the Company’s shares). In this regard, the FCA considers that Barclays PLC and Barclays Bank PLC acted recklessly. The financial penalty provided in the Notices against the Group is £50m. Barclays PLC and Barclays Bank PLC continue to contest the findings. The FCA action has been stayed due to the SFO proceedings.

In addition, the DOJ and the SEC have been conducting investigations relating to the Agreements.

Civil Action

In January 2016, PCP Capital Partners LLP and PCP International Finance Limited (PCP) served a claim on Barclays Bank PLC seeking damages of £721.4m plus interest and costs for fraudulent misrepresentation and deceit, arising from alleged statements made by Barclays Bank PLC to PCP in relation to the terms on which securities were to be issued to potential investors, allegedly including PCP, in the November 2008 capital raising. Following amendment of their claim in November 2017, PCP now seeks damages of up to £1,477m (plus interest from November 2017) and costs. Barclays Bank PLC is defending the claim and trial is scheduled to commence in October 2019.

Claimed Amounts/Financial Impact

It is not currently practicable to provide an estimate of the financial impact of the actions described on the Group or what effect that they might have upon the Group’s operating results, cash flows or financial position in any particular period. PCP has made a claim against Barclays Bank PLC for damages of up to £1,477m plus interest and costs. This amount does not necessarily reflect Barclays Bank PLC’s potential financial exposure if a ruling were to be made against it in that matter.

Investigations into certain business relationships

In 2012, the DOJ and SEC commenced investigations in relation to whether certain relationships with third parties who assist Barclays PLC to win or retain business are compliant with the US Foreign Corrupt Practices Act. Various regulators in other jurisdictions are also being briefed on the investigations. Separately, the Group is cooperating with the DOJ and SEC in relation to an investigation into certain of its hiring practices in Asia and elsewhere and is keeping certain regulators in other jurisdictions informed.

Claimed Amounts/Financial Impact

It is not currently practicable to provide an estimate of the financial impact of the actions described on the Group or what effect that they might have upon the Group’s operating results, cash flows or financial position in any particular period.

Investigations relating to whistleblowing systems and controls

The FCA and Prudential Regulatory Authority (PRA) are conducting investigations in relation to the Group Chief Executive Officer (CEO) and Barclays Bank PLC in connection with certain whistleblowing issues.

Background Information

In April 2017, the FCA and PRA commenced investigations into the CEO as to his individual conduct and senior manager responsibilities relating to Barclays’ whistleblowing programme and to his attempt in 2016 to identify the author of a letter that was treated by Barclays Bank PLC as a whistleblow; and Barclays Bank PLC, as to its responsibilities relating to the attempt by the CEO to identify the author of the letter, as well as Barclays’ systems and controls and culture relating to whistleblowing.

The attempt to identify the author of the letter first came to the attention of the Barclays PLC Board (Board) early in 2017. The Board instructed an external law firm to conduct a focussed investigation into the matter and also notified the FCA and PRA and other relevant authorities. The investigation found, and the Board concluded, that the CEO honestly, but mistakenly, believed that it was permissible to identify the author. However, the Board concluded that the CEO made an error in becoming involved with, and not applying appropriate governance around the matter, and in taking action to attempt to identify the author of the letter.

Barclays and the CEO are cooperating fully with the FCA and PRA investigations. Barclays is also providing information to, and cooperating with, authorities in the US with respect to these matters.

Claimed Amounts/Financial Impact

It is not currently practicable to provide an estimate of the financial impact of the actions described on the Group or what effect that they might have upon the Group’s operating results, cash flows or financial position in any particular period.

Investigations relating to retail structured deposits and capital protected structured notes

The FCA is conducting enforcement investigations in relation to certain structured deposits and notes provided by Barclays in the past.

Background Information

In 2015, the FCA commenced an enforcement investigation relating to the design, manufacture and sale of structured deposits by Barclays from November 2009. The investigation is at an advanced stage. In January 2018, the FCA also commenced an enforcement investigation relating to the design, manufacture and sale of capital protected structured notes by Barclays from June 2008 to July 2014.

Claimed Amounts/Financial Impact

It is not currently practicable to provide an estimate of the financial impact of the action described on the Group or what effect that it might have upon the Group’s operating results, cash flows or financial position in any particular period.

Investigation into collections and recoveries relating to unsecured lending

In February 2018 the FCA commenced an enforcement investigation in relation to whether or not Barclays Bank PLC, from July 2015, implemented effective systems and controls with respect to collections and recoveries and whether or not it paid due consideration to the interests of customers in default and arrears.

Claimed Amounts/Financial Impact

It is not currently practicable to provide an estimate of the financial impact of the investigation on the Group or what effect that it might have upon the Group’s operating results, cash flows or financial position in any particular period.

Investigation into Americas Wealth & Investment Management advisory business

The SEC has carried out an investigation into certain practices in Barclays' former Wealth Americas investment advisory business relating to certain due diligence failures, fee and billing practices and mutual fund fee waivers and related disclosures. In May 2017, the SEC announced a settlement pursuant to which Barclays Capital Inc. (BCI) agreed to resolve this matter for US$97m, consisting of a penalty of US$30m paid to the SEC and US$67m paid to the clients, in remediation and disgorgement.

Investigation into suspected money laundering related to foreign exchange transactions in South African operation

Absa Bank Limited, a subsidiary of Barclays Africa Group Limited, which was a subsidiary of Barclays at the relevant time, identified potentially fraudulent activity by certain of its customers using advance payments for imports in 2014 and 2015 to effect foreign exchange transfers from South Africa to beneficiary accounts located in East Asia, UK, Europe and the US. As a result, the Group conducted a review of relevant activity, processes, systems and controls. The Group is continuing to provide information to relevant authorities as part of the Group’s ongoing cooperation.

Claimed Amounts/Financial Impact

It is not currently practicable to provide an estimate of the financial impact of the actions described on the Group or what effect that they might have upon the Group’s operating results, cash flows or financial position in any particular period.

Investigations into LIBOR and other benchmarks

Regulators and law enforcement agencies, including certain competition authorities, from a number of governments have been conducting investigations relating to Barclays Bank PLC’s involvement in manipulating certain financial benchmarks, such as LIBOR and EURIBOR.

Background Information

In 2012, Barclays Bank PLC announced that it had reached settlements with the Financial Services Authority (FSA) (as predecessor to the FCA), the US Commodity Futures Trading Commission (CFTC) and the DOJ in relation to their investigations concerning certain benchmark interest rate submissions, and Barclays Bank PLC paid total penalties of £290m. The settlement with the DOJ was made by entry into a Non-Prosecution Agreement (NPA) which has now expired. Barclays PLC, Barclays Bank PLC and BCI have reached settlements with certain other regulators and law enforcement agencies. Barclays Bank PLC continues to respond to requests for information from the SFO in relation to its ongoing LIBOR investigation, including in respect of Barclays Bank PLC. The investigation by the prosecutor’s office in Trani, Italy also remains pending.

Claimed Amounts/Financial Impact

It is not currently practicable to provide an estimate of the financial impact of the actions described on the Group or what effect that they might have upon the Group’s operating results, cash flows or financial position in any particular period.

LIBOR and other benchmark civil actions

A number of individuals and corporates in a range of jurisdictions have threatened or brought civil actions against the Group and other banks in relation to LIBOR and/or other benchmarks.

Background Information

Following settlement of the investigations referred to above in ‘Investigations into LIBOR and other Benchmarks’ various individuals and corporates in a range of jurisdictions have threatened or brought civil actions against the Group. While certain cases have been dismissed or settled subject to approval from the court (and in the case of class actions, the right of class members to opt out of the settlement and to seek to file their own claims), other actions remain pending and their ultimate impact is unclear.

USD LIBOR Cases in MDL Court

The majority of the USD LIBOR cases, which have been filed in various US jurisdictions, have been consolidated for pre-trial purposes before a single judge in the US District Court in the Southern District of New York (SDNY) (MDL Court).

The complaints are substantially similar and allege, amongst other things, that Barclays Bank PLC and the other banks individually and collectively violated provisions of the US Sherman Antitrust Act (Antitrust Act), the US Commodity Exchange Act (CEA), the US Racketeer Influenced and Corrupt Organizations Act (RICO) and various state laws by manipulating USD LIBOR rates.

The proposed class actions purported to be brought on behalf of (amongst others) plaintiffs that (i) engaged in USD LIBOR-linked over-the-counter transactions (OTC Class); (ii) purchased USD LIBOR-linked financial instruments on an exchange (Exchange-Based Class); (iii) purchased USD LIBOR-linked debt securities (Debt Securities Class); (iv) purchased adjustable-rate mortgages linked to USD LIBOR (Homeowner Class); or (v) issued loans linked to USD LIBOR (Lender Class).

The lawsuits seek unspecified damages with the exception of five lawsuits, in which the plaintiffs are seeking a combined total in excess of $1.25bn in actual damages against all defendants, including Barclays Bank PLC, plus punitive damages. Some of the lawsuits also seek trebling of damages under the Antitrust Act and RICO.

Between 2013 and 2016, the MDL Court issued a series of decisions effectively dismissing the majority of claims, including antitrust claims, against Barclays Bank PLC and other foreign defendants in both class actions and individual actions. In May 2016, the appeal court reversed the MDL Court’s decision and remanded the antitrust claims to the MDL Court for further consideration. Following further consideration, the MDL Court dismissed the majority of antitrust claims against foreign defendants, including Barclays Bank PLC, for lack of personal jurisdiction. Plaintiffs in a number of individual actions and class actions are appealing the MDL Court’s personal jurisdiction ruling.

In 2014, the MDL Court granted preliminary approval for the settlement of the Exchange-Based Class claims for $20m, of which $5m was paid in October 2014 and the remaining $15 million in September 2017. The settlement remains subject to court approval andthe right of class members to opt out of the settlement and to seek to file their own claims.

In 2015, the OTC Class claims were settled for $120m which was paid in 2017. The settlement remains subject to final approval.

In November 2016, $7.1m was paid in settlement of the Debt Securities Class claims. The settlement has been preliminarily approved by the court but remains subject to final approval and the right of class members to opt out of the settlement and seek to file their own claims.

EURIBOR Case in the SDNY

In 2015, $94m was paid in settlement of a EURIBOR-related class action. The settlement has been preliminarily approved by the court but remains subject to final approval and the right of class members to opt out of the settlement and to seek to file their own claims.

Additional USD LIBOR Case in the SDNY

In 2015, an individual action against Barclays Bank PLC and other panel bank defendants was dismissed by the SDNY. The plaintiff alleged that the panel bank defendants conspired to increase USD LIBOR, which caused the value of bonds pledged as collateral for a loan to decrease, ultimately resulting in the sale of the bonds at a low point in the market. The plaintiff’s motion to file a further amended complaint is pending.

Sterling LIBOR Case in SDNY

In 2015, a putative class action was filed in the SDNY against Barclays Bank PLC and other Sterling LIBOR panel banks by a plaintiff involved in exchange-traded and over-the-counter derivatives that were linked to Sterling LIBOR. The complaint alleges, among other things, that defendants manipulated the Sterling LIBOR rate between 2005 and 2010 and, in so doing, committed CEA, Antitrust Act, and RICO violations. In early 2016, this class action was consolidated with an additional putative class action making similar allegations against Barclays Bank PLC and BCI and other Sterling LIBOR panel banks. Defendants have filed a motion to dismiss.

Japanese Yen LIBOR Cases in SDNY

In 2012, a putative class action was filed in the SDNY against Barclays Bank PLC and other Japanese Yen LIBOR panel banks by a plaintiff involved in exchange-traded derivatives. The complaint also names members of the Japanese Bankers Association’s Euroyen Tokyo Interbank Offered Rate (Euroyen TIBOR) panel, of which Barclays Bank PLC is not a member. The complaint alleges, amongst other things, manipulation of the Euroyen TIBOR and Yen LIBOR rates and breaches of the CEA and Antitrust Act between 2006 and 2010. In 2014, the court dismissed the plaintiff’s antitrust claims in full, but the plaintiff’s CEA claims remain pending. Discovery is ongoing.

In March 2017, a second putative class action concerning Yen LIBOR filed in the SDNY against Barclays PLC, Barclays Bank PLC and BCI was dismissed in full. The complaint makes similar allegations to the 2012 class action. Plaintiffs have appealed the dismissal.

SIBOR/SOR Case in the SDNY

A putative class action filed in the SDNY against Barclays PLC, Barclays Bank PLC, BCI, and other defendants, alleging manipulation of the Singapore Interbank Offered Rate (SIBOR) and Singapore Swap Offer Rate (SOR) was dismissed by the court in relation to claims against Barclays for failure to state a claim. Plaintiffs amended their complaint in September 2017, and defendants have filed a motion to dismiss.

Non-US Benchmarks Cases

In addition to US actions, legal proceedings have been brought or threatened against the Group in connection with alleged manipulation of LIBOR and EURIBOR and other benchmarks in a number of jurisdictions in Europe and Argentina. Additional proceedings in non-US jurisdictions may be brought in the future.

Claimed Amounts/Financial Impact

Aside from the settlements discussed above, it is not currently practicable to provide an estimate of any further financial impact of the actions described on the Group or what effect that they might have upon the Group’s operating results, cash flows or financial position in any particular period.

Foreign Exchange investigations

Various regulatory and enforcement authorities across multiple jurisdictions have been investigating a range of issues associated with Foreign Exchange sales and trading, including electronic trading.

Background Information

In 2015 the Group reached settlements with the CFTC, the DOJ, the New York State Department of Financial Services (NYDFS), the Board of Governors of the Federal Reserve System (Federal Reserve) and the FCA (together, the 2015 Resolving Authorities) in relation to investigations into certain sales and trading practices in the Foreign Exchange market. In connection with these settlements, the Group paid total penalties of approximately $2.38bn and agreed to undertake certain remedial actions.

Under the plea agreement with the DOJ, in addition to a criminal fine, Barclays PLC agreed to a term of probation of three years during which Barclays PLC must, amongst other things, (i) commit no crime whatsoever in violation of the federal laws of the US, (ii) implement and continue to implement a compliance program designed to prevent and detect the conduct that gave rise to the plea agreement, (iii) report credible evidence of criminal violations of US antitrust or fraud laws to the relevant US authority, and (iv) strengthen its compliance and internal controls as required by relevant regulatory or enforcement agencies. In January 2017, the US District Court for the District of Connecticut accepted the plea agreement and in accordance with the agreement sentenced Barclays PLC to pay $650m as a fine and $60m for violating the NPA (which amounts are part of the $2.38bn referred to above) and to serve three years of probation from the date of the sentencing order. The Group also continues to provide relevant information to certain of the 2015 Resolving Authorities.

The full text of the DOJ plea agreement, the orders of the CFTC, NYDFS and Federal Reserve, and the Final Notice issued by the FCA related to the settlements referred to above are publicly available on the 2015 Resolving Authorities’ respective websites.

The European Commission is one of several authorities conducting an investigation into certain trading practices in the Foreign Exchange market.

The DOJ is also conducting an investigation into conduct relating to certain trading activities in connection with certain transactions during 2011 and 2012. Barclays is providing information to the DOJ and other relevant authorities reviewing this conduct. In January 2018, a Barclays employee currently under suspension was indicted in US federal court in connection with this matter.

In February 2017 the South African Competition Commission (SACC) referred Barclays Bank PLC, BCI and Absa Bank Limited, a subsidiary of Barclays Africa Group Limited, which at the relevant time was a subsidiary of Barclays Bank PLC, among other banks, to the Competition Tribunal to be prosecuted for breaches of South African antitrust law related to Foreign Exchange trading of South African Rand. Barclays was the first to bring the conduct to the attention of the SACC under its leniency programme. The SACC is therefore not seeking an order from the Tribunal to impose any fine on Barclays Bank PLC, BCI or Absa Bank Limited.

Claimed Amounts/Financial Impact

Aside from the settlements discussed above, and a provision of E240m recognised in Q4 2017, it is not currently practicable to provide an estimate of any further financial impact of the actions described on the Group or what effect they might have on the Group’s operating results, cash flows or financial position in any particular period.

Civil actions in respect of Foreign Exchange

A number of individuals and corporates in a range of jurisdictions have threatened or brought civil actions against the Group and other banks in relation to Foreign Exchange.

Background Information

Following settlement of certain investigations referred to above in ‘Foreign Exchange Investigations’ a number of individuals and corporates in a range of jurisdictions have threatened or brought civil actions against the Group and other banks in relation to Foreign Exchange or may do so in future. Certain of these cases have been dismissed or have been settled subject to final approval from the relevant court (and in the case of class actions, the right of class members to opt out of the settlement and to seek to file their own claims).

Consolidated FX Action

In 2014, a number of civil actions filed in the SDNY on behalf of proposed classes of plaintiffs alleging manipulation of Foreign Exchange markets under the Antitrust Act and New York state law and naming several international banks as defendants, including Barclays Bank PLC, were combined into a single consolidated action (Consolidated FX Action). In2015, Barclays Bank PLC and BCI settled the Consolidated FX Action and paid $384m. Certain class members have opted out of the settlement to seek to file their own claims. The settlement is also subject to final court approval.

ERISA FX Action

Since 2015, several civil actions have been filed in the SDNY on behalf of proposed classes of plaintiffs purporting to allege different legal theories of injury (other than those alleged in the Consolidated FX Action) related to alleged manipulation of Foreign Exchange rates, including claims under the US Employee Retirement Income Security Act (ERISA) statute (ERISA Claims), and naming several international banks as defendants, including Barclays PLC, Barclays Bank PLC and BCI. The Court has dismissed the ERISA Claims, and theplaintiffs have appealed this decision.

Retail Basis Action

A putative action was filed in the Northern District of California (and subsequently transferred to the SDNY) against several international banks, including Barclays PLC and BCI, on behalf of a putative class of individuals that exchanged currencies on a retail basis at bank branches (Retail Basis Claims). The Court has ruled that the Retail Basis Claims are not covered by the settlement agreement in the Consolidated FX Action. The Court subsequently dismissed all Retail Basis Claims against Barclays and all other defendants. Plaintiffs amended their complaint and defendants (including Barclays) have moved to dismiss the amended complaint.

Last Look Actions

In 2015, two putative class actions were filed in the SDNY on behalf of proposed classes of plaintiffs alleging injuries based on Barclays’ purported improper rejection of customer trades through Barclays Last Look functionality in Barclays’ FX e-trading platforms In 2016, Barclays Bank PLC and BCI paid $50m and settled one of the actions on a class-wide basis. (The other action was voluntarily dismissed.) The deadline for opting out of the class has expired (a small number of class members have opted out), and the Court has granted final approval of the settlement.

State Law FX Action

In 2016, a putative class action was filed in the SDNY under federal, New York and California law on behalf of proposed classes of stockholders of Exchange Traded Funds and others who supposedly were indirect investors in FX Instruments. The defendants (including Barclays) moved to dismiss the action. Plaintiffs’ counsel then amended the complaint to bring claims on behalf of a proposed class of investors under federal and various state laws who traded FX Instruments through FX dealers or brokers not alleged to have manipulated Foreign Exchange Rates. A different group of plaintiffs subsequently filed another action based on the same theories and asserted substantively similar claims. These two actions have been consolidated and a consolidated complaint was filed in June 2017. Defendants (including Barclays) have moved to dismiss the action.

Canadian FX Action

Civil actions similar to the Consolidated FX Action have been filed in Canadian courts on behalf of proposed classes of plaintiffs containing similar factual allegations of manipulation of Foreign Exchange rates and of damages resulting from such manipulation, in violation of Canadian law. The parties’ settlement for $14.8m has been approved by the court.

Claimed Amounts/Financial Impact

Aside from the settlements discussed above, it is not currently practicable to provide an estimate of any further financial impact of the actions described above on the Group or what effect that they might have upon the Group’s operating results, cash flows or financial position in any particular period.

Civil actions in respect of ISDAFIX

In 2014, a number of ISDAFIX related civil actions were filed in the SDNY on behalf of proposed class of plaintiffs, alleging that Barclays Bank PLC, a number of other banks and one broker violated the Antitrust Act and several state laws by engaging in a conspiracy to manipulate the USD ISDAFIX. In 2016, Barclays Bank PLC and BCI entered into a settlement agreement with plaintiffs to resolve the consolidated action and paid $30m, fully resolving all ISDAFIX-related claims that were or could have been brought by the class. The court has preliminarily approved the settlement, which remains subject to final approval and to the right of class members to opt out of the settlement and to seek to file their own claims.

Claimed Amounts/Financial Impact

The principal financial impact of the actions described on the Group is reflected in the settlement described above.

Metals investigations

Barclays Bank PLC has provided information to the DOJ, the CFTC and other authorities in connection with investigations into metals and metals-based financial instruments.

Claimed Amounts/Financial Impact

It is not currently practicable to provide an estimate of the financial impact of the actions described on the Group or what effect that they might have upon the Group’s operating results, cash flows or financial position in any particular period.

Civil actions in respect of the gold and silver fix

Various civil actions have been filed against Barclays Bank PLC and others alleging manipulation of the prices of gold and silver.

Background Information

A number of civil complaints, each on behalf of a proposed class of plaintiffs, have been consolidated and transferred to the SDNY. The complaints allege that Barclays Bank PLC and other members of The London Gold Market Fixing Ltd. manipulated the prices of gold and gold derivative contracts in violation of the CEA, the Antitrust Act, and state antitrust and consumer protection laws. Also in the US, a proposed class of plaintiffs has filed a complaint against a number of banks, including Barclays Bank PLC, BCI and Barclays Capital Services Ltd., alleging manipulation of the price of silver in violation of the CEA and antitrust laws. Defendants have moved to dismiss these actions.

Civil actions have also been filed in Canadian courts against Barclays PLC, Barclays Bank PLC, Barclays Capital Canada Inc., BCI and Barclays Capital PLC on behalf of proposed classes of plaintiffs alleging manipulation of gold and silver prices in violation of Canadian law.

Claimed Amounts/Financial Impact

It is not currently practicable to provide an estimate of the financial impact of the actions described on the Group or what effect that they might have upon the Group’s operating results, cash flows or financial position in any particular period.

US residential and commercial mortgage-related activity and litigation

There have been various investigations and civil litigation relating to secondary market trading of US residential mortgage-backed securities (RMBS) and US commercial mortgage-backed securities (CMBS).

Background Information

The Group’s activities within the US residential mortgage sector during the period from 2005 through 2008 included:

• sponsoring and underwriting of approximately $39bn of private-label securitisations;
• economic underwriting exposure of approximately $34bn for other private-label securitisations;
• sales of approximately $0.2bn of loans to government sponsored enterprises (GSEs);
• sales of approximately $3bn of loans to others; and
• sales of approximately $19.4bn of loans (net of approximately $500m of loans sold during this period and subsequently repurchased) that were originated and sold to third parties by mortgage originator affiliates of an entity that the Group acquired in 2007 (Acquired Subsidiary).

DOJ Civil Action

In December 2016, the DOJ filed a civil complaint against Barclays Bank PLC, Barclays PLC, BCI, Barclays Group US Inc., Barclays US LLC, BCAP LLC, Securitized Asset Backed Receivables LLC and Sutton Funding LLC, as well as two former employees, in the US District Court in the Eastern District of New York (EDNY) containing a number of allegations, including mail and wire fraud, relating to mortgage-backed securities sold between 2005 and 2007. The DOJ complaint seeks, amongst other relief, unspecified monetary penalties. Barclays is defending the complaint and has filed a motion to dismiss.

RMBS Repurchase Requests

The Group was the sole provider of various loan-level representations and warranties (R&Ws) with respect to:

• approximately $5bn of Group sponsored securitisations;
• approximately $0.2bn of sales of loans to GSEs; and
• approximately $3bn of loans sold to others.

In addition, the Acquired Subsidiary provided R&Ws on all of the $19.4bn of loans it sold to third parties.

R&Ws on the remaining Group sponsored securitisations were primarily provided by third-party originators directly to the securitisation trusts with a Group subsidiary, such as the depositor for the securitisation, providing more limited R&Ws. There are no stated expiration provisions applicable to most R&Ws made by the Group, the Acquired Subsidiary or these third parties.

Under certain circumstances, the Group and/or the Acquired Subsidiary may be required to repurchase the related loans or make other payments related to such loans if the R&Ws are breached.

The unresolved repurchase requests received on or before 31 December 2017 associated with all R&Ws made by the Group or the Acquired Subsidiary on loans sold to GSEs and others and private-label activities had an original unpaid principal balance of approximately $2.1bn at the time of such sale.

The unresolved repurchase requests discussed above relate to civil actions that have been commenced by the trustees for certain RMBS securitisations in which the trustees allege that the Group and/or the Acquired Subsidiary must repurchase loans that violated the operative R&Ws. Such trustees and other parties making repurchase requests have also alleged that the operative R&Ws may have been violated with respect to a greater (but unspecified) amount of loans than the amount of loans previously stated in specific repurchase requests made by such trustees. Cumulative realised losses reported at 31 December 2017 on loans covered by R&Ws made by the Group or the Acquired Subsidiary are approximately $1.3bn. This litigation is ongoing.

In addition, the Acquired Subsidiary is subject to a more advanced civil action seeking, among other things, indemnification for losses allegedly suffered by a loan purchaser as a result of alleged breaches of R&Ws provided by the Acquired Subsidiary in connection with loan sales to the purchaser during the period 1997 to 2007. This litigation is ongoing.

RMBS Securities Claims

As a result of some of the RMBS activities described above, the Group has been party to a number of lawsuits filed by purchasers of RMBSsponsored and/or underwritten by the Group between 2005 and 2008. As a general matter, these lawsuits alleged, among other things, that the RMBS offering materials allegedly relied on by such purchasers contained materially false and misleading statements and/or omissions and generally demanded rescission and recovery of the consideration paid for the RMBS and recovery of monetary losses arising out of their ownership. The Group has resolved the majority of these claims, and only one action currently remains pending.

Approximately $0.1bn of the original face amount of RMBS related to the remaining pending action was outstanding as at 31 December 2017. There were virtually no cumulative realised losses reported on these RMBS as at 31 December 2017. The Group does not expect that, if it were to lose the remaining pending action, any such loss to be material.

Secondary Trading Investigation

The Group has received requests for information and subpoenas from the SEC, the US Attorney’s Office for the District of Connecticut and the Special Inspector General for the US Troubled Asset Relief Program related to trading practices in the secondary market for both RMBS and CMBS. A settlement was announced in May 2017 pursuant to which BCI agreed to resolve this matter for $16.56m.

Claimed Amounts/Financial Impact

Save for the remaining pending action described under ‘RMBS Securities Claims’ and the May 2017 settlement above, it is not currently practicable to provide an estimate of any further financial impact of the actions described on the Group or what effect that they might have upon the Group’s operating results, cash flows or financial position in any particular period. The cost of resolving these actions could individually or in aggregate prove to be substantial.

Alternative trading systems and high-frequency trading

The SEC, the New York State Attorney General (NYAG) and regulators in certain other jurisdictions have been investigating a range of issues associated with alternative trading systems (ATSs), including dark pools, and the activities of high-frequency traders.

Background Information

In 2014, the NYAG filed a complaint (NYAG Complaint) against Barclays PLC and BCI in the Supreme Court of the State of New York alleging, amongst other things, that Barclays PLC and BCI engaged in fraud and deceptive practices in connection with LX, the Group’s SEC-registered ATS. In February 2016, Barclays reached separate settlement agreements with the SEC and the NYAG to resolve those agencies’ claims against Barclays PLC and BCI relating to the operation of LX and paid $35m to each.

Barclays PLC and BCI have been named in a purported class action by an institutional financial services firm under California law based on allegations similar to those in the NYAG Complaint. In October 2016, the federal court in California granted the motion of Barclays PLC and BCI to dismiss the entire complaint and plaintiffs have appealed the court’s decision.

Following the filing of the NYAG Complaint, Barclays PLC and BCI were also named in a putative shareholder securities class action along with certain of its former CEOs, and its current and a former CFO, as well as an employee (Shareholder Class Action). The plaintiffs claim that holders of Barclays American Depository Receipts (ADRs) suffered damages when the ADRs declined in value as a result of the allegations in the NYAG Complaint. A motion to dismiss the complaint filed by the defendants (including Barclays PLC and BCI), was granted in part and denied in part by the court. In February 2016, the court certified the action as a class action. In November 2017, the appellate court affirmed the class certification. Barclays has petitioned the appellate court to stay the action pending review by the US Supreme Court of the class certification.

Claimed Amounts/Financial Impact

The class actions seek unspecified monetary damages and injunctive relief. It is not currently practicable to provide an estimate of the financial impact of the actions described on the Group or what effect they might have upon the Group’s operating results, cash flows or financial position in any particular period.

FERC and other civil actions

The US Federal Energy Regulatory Commission (FERC) civil action against Barclays Bank PLC and certain of its former traders in connection with allegations that Barclays Bank PLC manipulated the electricity markets in the Western US.

Background Information

In 2012, FERC issued an Order to Show Cause and Notice of Proposed Penalties (Order and Notice) against Barclays Bank PLC and four of its former traders asserting that Barclays Bank PLC and its former traders violated FERC’s Anti-Manipulation Rule by manipulating the electricity markets in and around California from 2006 to 2008, and proposed civil penalties and profit disgorgement to be paid by Barclays Bank PLC.

In 2013, FERC filed a civil action against Barclays Bank PLC and its former traders in the US District Court in California seeking to collect a $435m civil penalty and disgorgement of $34.9m of profits, plus interest. The action was settled for $105m ($70m penalty and $35m disgorgement) which was paid in 2017.

In 2015, a civil class action complaint seeking damages of $139.3m was filed in the US District Court for the SDNY against Barclays Bank PLC by Merced Irrigation District, a California utility company, asserting antitrust allegations in connection with Barclays Bank PLC’s purported manipulation of the electricity markets in and around California. The action has been settled in principle for $29m (subject to court approval and to the right of class members to opt out of the settlement and to seek to file their own claims).

Claimed Amounts/Financial Impact

Apart from the settlement amounts referred to above, Barclays does not expect the financial impact of the actions described above to be material to the Group’s operating results, cash flows or financial position.

Treasury auction securities civil actions and related matters

Various civil actions have been filed against Barclays Bank PLC, BCI and other financial institutions alleging violations of anti-trust and other laws relating to the markets for US Treasury securities and Supranational, Sovereign and Agency securities. Certain governmental authorities are also conducting investigations relating to trading of certain government securities in various markets.

Background information

Numerous putative class action complaints have been filed in US Federal Court against Barclays Bank PLC, BCI and other financial institutions that have served as primary dealers in US Treasury securities. Those actions have been consolidated and in November 2017, plaintiffs in the putative class action filed a consolidated amended complaint in the US Federal Court in New York against the defendants as well as certain corporations that operate electronic trading platforms on which US Treasury securities are traded. The complaint purports to assert claims under US federal antitrust laws and state common law based on allegations that defendants (i) conspired to manipulate the US Treasury securities market and/or (ii) conspired to prevent the creation of certain platforms by boycotting or threatening to boycott such trading platforms. Defendants intend to move to dismiss the action.

In addition, certain plaintiffs have filed a related, direct action against BCI and certain other financial institutions that have served as primary dealers in US Treasury securities. This complaint alleges that defendants conspired to fix and manipulate the US Treasury securities market in violation of US federal antitrust laws, the CEA and state common law.

In 2017, Barclays PLC, Barclays Bank PLC, BCI, Barclays Services Limited, Barclays Capital Securities Limited and certain other financial institutions were named as defendants in a civil anti-trust complaint that alleges that the defendants engaged in a conspiracy to fix prices and restrain competition in the market for US dollar-denominated Supranational, Sovereign and Agency bonds from 2005 through 2015. Defendants have moved to dismiss the action.

Certain governmental authorities are conducting investigations into activities relating to the trading of certain government securities in various markets and Barclays has been providing information to various authorities on an ongoing basis.

Claimed Amounts/Financial Impact

It is not currently practicable to provide an estimate of the financial impact of the actions described on the Group or what effect that they might have upon the Group’s operating results, cash flows or financial position in any particular period.

American Depositary Shares

Barclays PLC, Barclays Bank PLC and various former members of Barclays Bank PLC's Board of Directors have been named as defendants in a securities class action consolidated in the SDNY.

Background Information

The securities class action against Barclays PLC, Barclays Bank PLC and various former members of Barclays Bank PLC's Board of Directors alleges misstatements and omissions in offering documents for certain American Depositary Shares issued by Barclays Bank PLC in April 2008 with an original face amount of approximately $2.5 billion (the April 2008 Offering). The plaintiffs assert claims under the Securities Act of 1933, alleging misstatements and omissions concerning (amongst other things) Barclays Bank PLC’s portfolio of mortgage-related (including US subprime-related) securities, Barclays Bank PLC’s exposure to mortgage and credit market risk, and Barclays Bank PLC’s financial condition. The plaintiffs have not specifically alleged the amount of their damages. In June 2016, the SDNY certified the action as a class action. In September 2017, the SDNY granted the defendants’ motion for summary judgment. Plaintiffs are appealing this decision.

Claimed Amounts/Financial Impact

It is not currently practicable to provide an estimate of the financial impact of the action described on the Group or what effect that it might have upon the Group’s operating results, cash flows or financial position in any particular period.

BDC Finance L.L.C.

BDC Finance L.L.C. (BDC) has filed a complaint against Barclays Bank PLC alleging breach of contract in connection with a portfolio of total return swaps governed by an ISDA Master Agreement (collectively, the Agreement).

Background Information

In 2008, BDC filed a complaint in the NY Supreme Court alleging that Barclays Bank PLC breached the Agreement when it failed to transfer approximately $40m of alleged excess collateral in response to BDC’s 2008 demand (Demand).

BDC asserts that under the Agreement Barclays Bank PLC was not entitled to dispute the Demand before transferring the alleged excess collateral and that even if the Agreement entitled Barclays Bank PLC to dispute the Demand before making the transfer, Barclays Bank PLC failed to dispute the Demand. BDC demands damages totalling $298m plus attorneys’ fees, expenses, and pre-judgement interest. A trial on liability issues concluded in April 2017 and the court’s decision is pending.

In 2011, BDC’s investment advisor, BDCM Fund Adviser, L.L.C. and its parent company, Black Diamond Capital Holdings, L.L.C. also sued Barclays Bank PLC and BCI in Connecticut State Court for unspecified damages allegedly resulting from Barclays Bank PLC’s conduct relating to the Agreement, asserting claims for violation of the Connecticut Unfair Trade Practices Act and tortious interference with business and prospective business relations. The parties agreed to stay this case.

Claimed Amounts/Financial Impact

It is not currently practicable to provide an estimate of the financial impact of the actions described on the Group or what effect that they might have upon the Group’s operating results, cash flows or financial position in any particular period. BDC has made claims against the Group totalling $298m plus attorneys’ fees, expenses, and pre-judgement interest. This amount does not necessarily reflect the Group’s potential financial exposure if a ruling were to be made against it.

Civil actions in respect of the US Anti-Terrorism Act

Civil complaints against Barclays Bank PLC and other banks allege engagement in a conspiracy and violation of the US Anti-Terrorism Act (ATA).

Background Information

In 2015, an amended civil complaint was filed in the US Federal Court in the EDNY by a group of approximately 250 plaintiffs, alleging that Barclays Bank PLC and a number of other banks engaged in a conspiracy and violated the ATA by facilitating US dollar denominated transactions for the Government of Iran and various Iranian banks, which in turn funded Hezbollah and other attacks that injured or killed the plaintiffs’ family members. Plaintiffs seek to recover for pain, suffering and mental anguish pursuant to the provisions of the ATA, which allows for the tripling of any proven damages and attorneys' fees. Plaintiffs filed a second amended complaint in July 2016 (the Second Amended Complaint), which, among other things, added various plaintiffs, bringing the total number of plaintiffs to approximately 350. Defendants have moved to dismiss the Second Amended Complaint. In November 2017, a separate civil complaint was filed in the US Federal Court in the SDNY by a group of approximately 160 plaintiffs, alleging claims under the ATA against Barclays Bank PLC and a number of other banks substantially similar to those in the Second Amended Complaint. Defendants intend to move to dismiss this complaint.

In November 2016, a civil complaint was filed alleging claims under the ATA against Barclays Bank PLC (and a number of other banks) substantially similar to those in the Second Amended Complaint. In October 2017, plaintiffs voluntarily dismissed the case, without prejudice.

Claimed Amounts/Financial Impact

It is not currently practicable to provide an estimate of the financial impact of the actions described on the Group or what effect that they might have upon the Group’s operating results, cash flows or financial position in any particular period.

Interest rate swap and credit default swap US civil actions

Barclays PLC, Barclays Bank PLC, and BCI, together with other financial institutions are defendants in interest rate swap and credit default swap antitrust civil actions in the SDNY.

Background Information

Barclays PLC, Barclays Bank PLC, and BCI, together with other financial institutions that act as market makers for interest rate swaps (IRS), Trade Web, and ICAP, are named as defendants in several antitrust class actions which were consolidated in the SDNY in 2016. The complaints allege defendants conspired to prevent the development of exchanges for IRS and demand unspecified money damages, treble damages and legal fees. Plaintiffs include certain swap execution facilities, as well as buy-side investors. The buy-side investors claim to represent a class that transacted in fixed-for-floating IRS with defendants in the US from 2008 to the present, including, for example, US retirement and pension funds, municipalities, university endowments, corporations, insurance companies and investment funds. The case is in discovery. In June 2017, a separate suit was filed in the US District Court in the SDNY against the same financial institution defendants in the IRS cases, including Barclays PLC, Barclays Bank PLC, and BCI, claiming that certain conduct alleged in the IRS cases also caused plaintiff to suffer harm with respect to the Credit Default Swaps market. Defendants have moved to dismiss this action.

Claimed Amounts/Financial Impact

It is not currently practicable to provide an estimate of the financial impact of the actions described on the Group or what effect it have upon the Group’s operating results, cash flows or financial position in any particular period.

CCUK Finance Limited and CIAC Corporation

In May 2017, Barclays Bank PLC was served with a civil claim by CCUK Finance Limited and CIAC Corporation issued in the English High Court alleging breach of a contractual indemnity, fraudulent misrepresentation and breach of warranty arising out of the sale of a portfolio of credit cards in 2007. Barclays Bank PLC has filed a defence and counterclaim.

Claimed Amounts/Financial Impact

The claim seeks damages of not less than £1bn plus interest and costs. The damages claimed do not necessarily reflect Barclays Bank PLC’s potential financial exposure if a ruling were to be made against it. It is not currently practicable to provide an estimate of the financial impact of the action described or what effect it might have upon operating results, cash flows or the Group’s financial position in any particular period.

Portuguese Competition Authority investigation

The Portuguese Competition Authority is investigating whether competition law was infringed by the exchange of information about retail credit products amongst 15 banks in Portugal, including the Group, over a period of 11 years with particular reference to mortgages, consumer lending and lending to small and medium enterprises. The Group is cooperating with the investigation.

Claimed Amounts/Financial Impact

It is not currently practicable to provide an estimate of the financial impact of the action described or what effect it might have upon operating results, cash flows or the Group’s financial position in any particular period.

General

The Group is engaged in various other legal, competition and regulatory matters in the UK and US and a number of other overseas jurisdictions. It is subject to legal proceedings by and against the Group which arise in the ordinary course of business from time to time, including (but not limited to) disputes in relation to contracts, securities, debt collection, consumer credit, fraud, trusts, client assets, competition, data protection, money laundering, financial crime, employment, environmental and other statutory and common law issues.

The Group is also subject to enquiries and examinations, requests for information, audits, investigations and legal and other proceedings by regulators, governmental and other public bodies in connection with (but not limited to) consumer protection measures, compliance with legislation and regulation, wholesale trading activity and other areas of banking and business activities in which the Group is or has been engaged. The Group is cooperating with the relevant authorities and keeping all relevant agencies briefed as appropriate in relation to these matters and others described in this note on an ongoing basis

At the present time, the Group does not expect the ultimate resolution of any of these other matters to have a material adverse effect on its financial position. However, in light of the uncertainties involved in such matters and the matters specifically described in this note, there can be no assurance that the outcome of a particular matter or matters will not be material to the Group’s results of operations or cash flow for a particular period, depending on, amongst other things, the amount of the loss resulting from the matter(s) and the amount of income otherwise reported for the reporting period.

XML

Subordinated Liabilities

12 Months Ended

Dec. 31, 2017

Consolidated and separate financial statements [line items]

Subordinated Liabilities

The notes included in this section focus on the Group’s loan capital and shareholders’ equity including issued share capital, retained earnings, other equity balances and interests of minority shareholders in our subsidiary entities (non-controlling interests). For more information on capital management and how the Group maintains sufficient capital to meet our regulatory requirements see pages 137 to 145.

30Subordinated liabilities

Accounting for subordinated debtSubordinated debt is measured at amortised cost using the effective interest method under IAS 39.

	2017	2016
	£m	£m
Opening balance as at 1 January	23,383	21,467
Issuances	3,041	1,457
Redemptions	(1,378)	(1,143)
Other	(1,220)	1,602
Total subordinated liabilities	23,826	23,383

Issuances totalling £3,041m made up of $2,000m 4.836% Fixed Rate Subordinated Callable Notes (£1,547m), €1,500m 2% Fixed Rate Subordinated Callable Notes (£1,384m) and SGD 200m 3.75% Fixed Rate Resetting Subordinated Callable Notes (£110m). Redemptions totalling £1,378m include £133m 6.375% Undated Subordinated Notes, $1,556m 6.05% Fixed Rate Subordinated Notes (£1,151m), $117m 7.434% Step-up Callable Perpetual Reserve Capital Instruments (£87m) and instruments issued by other subsidiaries (£7m). Other movements include a decrease of £1,220m largely due to the depreciation of period end USD against GBP.

Subordinated liabilities include accrued interest and comprise undated and dated loan capital as follows:

	2017	2016
	£m	£m
Undated subordinated liabilities	4,191	4,495
Dated subordinated liabilities	19,635	18,888
Total subordinated liabilities	23,826	23,383

None of the Group’s loan capital is secured.

Undated subordinated liabilities
		Subordinated liabilities per balance sheet
		2017	2016
	Initial call date	£m	£m
Barclays Bank PLC issued
Tier One Notes (TONs)
6% Callable Perpetual Core Tier One Notes	2032	16	17
6.86% Callable Perpetual Core Tier One Notes (USD 179m)	2032	197	232
Reserve Capital Instruments (RCIs)
7.434% Step-up Callable Perpetual Reserve Capital Instruments (USD 117m)	2017	-	100
6.3688% Step-up Callable Perpetual Reserve Capital Instruments	2019	36	37
14% Step-up Callable Perpetual Reserve Capital Instruments	2019	3,142	3,124
5.3304% Step-up Callable Perpetual Reserve Capital Instruments	2036	52	54
Undated Notes
6.375% Undated Subordinated Notes	2017	-	140
7.7% Undated Subordinated Notes (USD 99m)	2018	74	84
8.25% Undated Subordinated Notes	2018	144	148
7.125% Undated Subordinated Notes	2020	182	193
6.125% Undated Subordinated Notes	2027	43	45
Junior Undated Floating Rate Notes (USD 38m)	Any interest payment date	28	31
Undated Floating Rate Primary Capital Notes Series 3	Any interest payment date	21	21
Bonds
9.25% Perpetual Subordinated Bonds (ex-Woolwich Plc)	2021	87	91
9% Permanent Interest Bearing Capital Bonds	At any time	45	47
Loans
5.03% Reverse Dual Currency Undated Subordinated Loan (JPY 8,000m)	2028	51	54
5% Reverse Dual Currency Undated Subordinated Loan (JPY 12,000m)	2028	73	77
Total undated subordinated liabilities		4,191	4,495

Undated loan capital

Undated loan capital is issued by the Bank and its subsidiaries for the development and expansion of the business and to strengthen the capital bases. The principal terms of the undated loan capital are described below:

Subordination

All undated loan capital ranks behind the claims against the bank of depositors and other unsecured unsubordinated creditors and holders of dated loan capital in the following order: Junior Undated Floating Rate Notes; other issues of Undated Notes, Bonds and Loans ranking paripassu with each other; followed by TONs and RCIs ranking paripassu with each other.

Interest

All undated loan capital bears a fixed rate of interest until the initial call date, with the exception of the 9% Bonds which are fixed for the life of the issue, and the Junior and Series 3 Undated Notes which are floating rate.

After the initial call date, in the event that they are not redeemed, the 7.125%, 6.125% Undated Notes and the 9.25% Bonds will bear interest at rates fixed periodically in advance for five-year periods based on market rates. All other undated loan capital except the two floating rate Undated Notes will bear interest, and the two floating rate Undated Notes currently bear interest, at rates fixed periodically in advance based on London interbank rates.

Payment of interest

The Bank is not obliged to make a payment of interest on its Undated Notes, Bonds and Loans excluding the 7.7% Undated Notes, 8.25% Undated Notes and 9.25% Bonds if, in the preceding six months, a dividend has not been declared or paid on any class of shares of Barclays PLC or, in certain cases, any class of preference shares of the Bank. The Bank is not obliged to make a payment of interest on its 9.25% Perpetual Subordinated Bonds if, in the immediately preceding 12 months’ interest period, a dividend has not been paid on any class of its share capital. Interest not so paid becomes payable in each case if such a dividend is subsequently paid or in certain other circumstances. During the year, the Bank declared and paid dividends on its ordinary shares and on all classes of preference shares.

No payment of principal or any interest may be made unless the Bank satisfies a specified solvency test.

The Bank may elect to defer any payment of interest on the 7.7% Undated Notes and 8.25% Undated Notes. Until such time as any deferred interest has been paid in full, neither the Bank nor Barclays PLC may declare or pay a dividend, subject to certain exceptions, on any of its ordinary shares, preference shares, or other share capital or satisfy any payments of interest or coupons on certain other junior obligations.

The Bank may elect to defer any payment of interest on the RCIs. Any such deferred payment of interest must be paid on the earlier of: (i) the date of redemption of the RCIs, (ii) the coupon payment date falling on or nearest to the tenth anniversary of the date of deferral of such payment, and (iii) in respect of the 14% RCIs only, substitution. While such deferral is continuing, neither the Bank nor Barclays PLC may declare or pay a dividend, subject to certain exceptions, on any of its ordinary shares or preference shares.

The Bank may elect to defer any payment of interest on the TONs if it determines that it is, or such payment would result in it being, in non-compliance with capital adequacy requirements and policies of the PRA. Any such deferred payment of interest will only be payable on a redemption of the TONs. Until such time as the Bank next makes a payment of interest on the TONs, neither the Bank nor Barclays PLC may (i) declare or pay a dividend, subject to certain exceptions, on any of their respective ordinary shares or Preference Shares, or make payments of interest in respect of the Bank’s Reserve Capital Instruments and (ii) certain restrictions on the redemption, purchase or reduction of their respective share capital and certain other securities also apply.

Repayment

All undated loan capital is repayable at the option of the Bank, generally in whole, at the initial call date and on any subsequent coupon or interestpayment date or in the case of the 7.125%,6.125% Undated Notes and the 9.25% Bonds on any fifth anniversary after the initialcall date. In addition, eachissue of undated loan capital is repayable, at theoption of the Bank inwhole in theevent of certain changes in the tax treatment of the notes, either at any time, or on an interestpayment date. Thereare no events of defaultexceptnon-payment of principal or mandatory interest.Anyrepaymentsrequire the prior approval of the PRA.

Other

All issues of undated subordinated liabilities arenon-convertible.

30 Subordinated liabilities continued
Dated subordinated liabilities
			Subordinated liabilities per balance sheet
			2017	2016
	Initial call date	Maturity date	£m	£m
Barclays PLC issued
2.625% Fixed Rate Subordinated Callable Notes (EUR 1,250m)	2020	2025	1,119	1,084
2% Fixed Rate Subordinated Callable Notes (EUR 1,500m)	2023	2028	1,325	-
4.375% Fixed Rate Subordinated Notes (USD 1,250m)	-	2024	947	1,054
3.75% Fixed Rate Resetting Subordinated Callable Notes (SGD 200m)	2025	2030	111	-
5.20% Fixed Rate Subordinated Notes (USD 2,050m)	-	2026	1,439	1,590
4.836% Fixed Rate Subordinated Callable Notes (USD 2,000m)	2027	2028	1,471	-
Barclays Bank PLC issued	-
6.05% Fixed Rate Subordinated Notes (USD 1,556m)	-	2017	-	1,316
Floating Rate Subordinated Notes (EUR 40m)	-	2018	36	34
6% Fixed Rate Subordinated Notes (EUR 1,750m)	-	2018	1,643	1,590
CMS-Linked Subordinated Notes (EUR 100m)	-	2018	93	90
CMS-Linked Subordinated Notes (EUR 135m)	-	2018	124	120
Fixed/Floating Rate Subordinated Callable Notes	2018	2023	533	548
7.75% Contingent Capital Notes (USD 1,000m)	2018	2023	747	822
Floating Rate Subordinated Notes (EUR 50m)	-	2019	44	42
5.14% Lower Tier 2 Notes (USD 1,094m)	-	2020	841	956
6% Fixed Rate Subordinated Notes (EUR 1,500m)	-	2021	1,484	1,444
9.5% Subordinated Bonds (ex-Woolwich Plc)	-	2021	273	286
Subordinated Floating Rate Notes (EUR 100m)	-	2021	88	85
10% Fixed Rate Subordinated Notes	-	2021	2,261	2,345
10.179% Fixed Rate Subordinated Notes (USD 1,521m)	-	2021	1,118	1,285
Subordinated Floating Rate Notes (EUR 50m)	-	2022	44	43
6.625% Fixed Rate Subordinated Notes (EUR 1,000m)	-	2022	1,043	1,042
7.625% Contingent Capital Notes (USD 3,000m)	-	2022	2,163	2,390
Subordinated Floating Rate Notes (EUR 50m)	-	2023	44	43
5.75% Fixed Rate Subordinated Notes	-	2026	366	384
5.4% Reverse Dual Currency Subordinated Loan (JPY 15,000m)	-	2027	97	103
6.33% Subordinated Notes	-	2032	62	64
Subordinated Floating Rate Notes (EUR 68m)	-	2040	60	58
Issuances by other subsidiaries	-	2018-2019	59	70
Total dated subordinated liabilities			19,635	18,888

Dated loan capital

Dated loan capital is issued by the Company, the Bank and respective subsidiaries for the development and expansion of their business and to strengthen their respective capital bases. The principal terms of the dated loan capital are described below:

Subordination

Dated loan capital issued by the Company ranks behind the claims against the Company of unsecured unsubordinated creditors but before the claims of the holders of its equity.

All dated loan capital issued by the Bank ranks behind the claims against the Bank of depositors and other unsecured unsubordinated creditors but before the claims of the undated loan capital and the holders of its equity. The dated loan capital issued by other subsidiaries is similarly subordinated.

Interest

Interest on the Floating Rate Notes is fixed periodically in advance, based on the related interbank or local central bank rates.

Interest on the 7.75% Contingent Capital Notes, 2.625% Fixed Rate Subordinated Callable Notes, 4.836% Fixed Rate Subordinated Callable Notes, 2% Fixed Rate Subordinated Callable Notes and the 3.75% Fixed Rate Resetting Subordinated Callable Notes are fixed until the call date. After the respective call dates, in the event that they are not redeemed, the interest rates will be re-set and fixed until maturity based on a market rate.

Repayment

Those Notes with a call date are repayable at the option of the issuer, on conditions governing the respective debt obligations, some in whole or in part, and some only in whole. The remaining dated loan capital outstanding at 31 December 2017 is redeemable only on maturity, subject in particular cases to provisions allowing an early redemption in the event of certain changes in tax law, or to certain changes in legislation or regulations.

Any repayments prior to maturity require, in the case of the Company and the Bank, the prior approval of the PRA, or in the case of the overseas issues, the approval of the local regulator for that jurisdiction and of the PRA in certain circumstances.

There are no committed facilities in existence at the balance sheet date which permit the refinancing of debt beyond the date of maturity.

Other

The 7.625% Contingent Capital Notes will be automatically transferred from investors to Barclays PLC (or another entity within the Group) for nil consideration in the event the Barclays PLC consolidated CRD IV CET1 ratio (FSA October 2012 transitional statement) falls below 7.0%.

The 7.75% Contingent Capital Notes will be automatically written-down and investors will lose their entire investment in the notes in the event the Barclays PLC consolidated CRD IV CET1 ratio (FSA October 2012 transitional statement) falls below 7.0%.

Barclays Bank PLC [member]

Consolidated and separate financial statements [line items]

Subordinated Liabilities

k Subordinated liabilities
	2017	2016
	£m	£m
Undated subordinated liabilities	4,192	4,495
Dated subordinated liabilities	20,001	19,376
Total subordinated liabilities	24,193	23,871

XML

Ordinary shares, share premium, and other equity

12 Months Ended

Dec. 31, 2017

Consolidated and separate financial statements [line items]

Ordinary shares, share premium, and other equity

The notes included in this section focus on the Group’s loan capital and shareholders’ equity including issued share capital, retained earnings, other equity balances and interests of minority shareholders in our subsidiary entities (non-controlling interests). For more information on capital management and how the Group maintains sufficient capital to meet our regulatory requirements see pages 137 to 145.

31Ordinary shares, share premium, and other equity

Called up share capital, allotted and fully paid
			Share premium	Total share capital and share premium	Otherequity instruments
	Number of shares	Ordinary shares
	m	£m	£m	£m	£m
As at 1 January 2017	16,963	4,241	17,601	21,842	6,449
Issued to staff under share incentive plans	46	12	74	86	-
Issuances relating to Scrip Dividend Programme	51	12	105	117	-
AT1 securities issuance	-	-	-	-	2,490
Other movements	-	-	-	-	2
As at 31 December 2017	17,060	4,265	17,780	22,045	8,941
As at 1 January 2016	16,805	4,201	17,385	21,586	5,305
Issued to staff under share incentive plans	116	30	158	188	-
Issuances relating to Scrip Dividend Programme	42	10	58	68	-
AT1 securities issuance	-	-	-	-	1,132
Other movements	-	-	-	-	12
As at 31 December 2016	16,963	4,241	17,601	21,842	6,449

Called up share capital

Called up share capital comprises 17,060m (2016: 16,963m) ordinary shares of 25p each.

Share repurchase

At the 2017 AGM on 10 May 2017, Barclays PLC was authorised to repurchase up to an aggregate of 1,696m of its ordinary shares of 25p. The authorisation is effective until the AGM in 2018 or the close of business on 30 June 2018, whichever is the earlier. No share repurchases were made during either 2017 or 2016.

Other equity instruments

Other equity instruments of £8,941m (2016: £6,449m) include AT1 securities issued by Barclays PLC.In 2017, there were two issuances of Fixed Rate Resetting Perpetual Subordinated Contingent Convertible Securities (2016: one issuance), with principal amounts totalling £2.5bn (2016: £1.1bn).

The AT1 securities are perpetual securities with no fixed maturity and are structured to qualify as AT1 instruments under CRD IV.

The principal terms of the AT1 securities are described below:

• AT1 securities rank behind the claims against Barclays PLC of (i) unsubordinated creditors; (ii) claims which are expressed to be subordinated to the claims of unsubordinated creditors of Barclays PLC but not further or otherwise; or (iii) claims which are, or are expressed to be, junior to the claims of other creditors of Barclays PLC, whether subordinated or unsubordinated, other than claims which rank, or are expressed to rank, paripassu with, or junior to, the claims of holders of the AT1 securities.
• AT1 securities bear a fixed rate of interest until the initial call date. After the initial call date, in the event that they are not redeemed, the AT1 securities will bear interest at rates fixed periodically in advance for five-year periods based on market rates.
• Interest on the AT1 securities will be due and payable only at the sole discretion of Barclays PLC, and Barclays PLC has sole and absolute discretion at all times and for any reason to cancel (in whole or in part) any interest payment that would otherwise be payable on any interest payment date.
• AT1 securities are undated and are repayable, at the option of Barclays PLC, in whole at the initial call date, or on any fifth anniversary after the initial call date. In addition, the AT1 securities are repayable, at the option of Barclays PLC, in whole in the event of certain changes in the tax or regulatory treatment of the securities. Any repayments require the prior consent of the PRA.

All AT1 securities will be converted into ordinary shares of Barclays PLC, at a pre-determined price, should the fully loaded CET1 ratio of the Barclays PLC Group fall below 7.0%.

Barclays Bank PLC [member]

Consolidated and separate financial statements [line items]

Ordinary shares, share premium, and other equity

l Ordinary shares, share premium, and other equity

Called up share capital, allotted and fully paid
	Ordinary share capital	Preference share capital	Share premium	Total share capital and share premium	Other equity instruments
	£m	£m	£m	£m	£m
As at 1 January 2017	2,342	28	12,092	14,462	6,486
AT1 securities issuance	-	-	-	-	2,496
Other movement	-	(9)	-	(9)	-
As at 31 December 2017	2,342	19	12,092	14,453	8,982
As at 1 January 2016	2,342	38	12,092	14,472	5,350
AT1 securities issuance	-	-	-	-	1,136
Other movement	-	(10)	-	(10)	-
As at 31 December 2016	2,342	28	12,092	14,462	6,486

Ordinary shares

The issued ordinary share capital of Barclays Bank PLC, as at 31 December 2017, comprised 2,342 million ordinary shares of £1 each (2016: 2,342 million).

Ordinary share capital constitutes 60% (2016: 60%) of total share capital issued.

Preference shares

The issued preference share capital of Barclays Bank PLC, as at 31 December 2017, comprised 1,000 Sterling Preference Shares of £1 each (2016: 1,000); 31,856 Euro Preference Shares of €100 each (2016: 31,856); 58,133 US Dollar Preference Shares of $100 each (2016: 58,133); and 106 million US Dollar Preference Shares of $0.25 each (2016: 161 million). In the first quarter of 2017, 55 million US Dollar Preference Shares of $0.25 each were redeemed. In the fourth quarter of 2017, 20,930 Sterling Preference Shares of £100 each were redeemed.

Preference share capital constitutes 40% (2016: 40%) of total share capital issued.

Sterling £1 Preference Shares

1,000 Sterling cumulative callable preference shares of £1 each (the £1 Preference Shares) were issued on 31 December 2004 at nil premium.

The £1 Preference Shares entitle the holders thereof to receive Sterling cumulative cash dividends out of distributable profits of Barclays Bank PLC, semi-annually at a rate reset semi-annually equal to the Sterling interbank offered rate for six-month sterling deposits.

Barclays Bank PLC shall be obliged to pay such dividends if: (1) it has profits available for the purpose of distribution under the Companies Act 2006 as at each dividend payment date; and (2) it is solvent on the relevant dividend payment date, provided that a capital regulations condition is satisfied on such dividend payment date. The dividends shall not be due and payable on the relevant dividend payment date except to the extent that Barclays Bank PLC could make such payment and still be solvent immediately thereafter. Barclays Bank PLC shall be considered solvent on any date if: (1) it is able to pay its debts to senior creditors as they fall due; and (2) its auditors have reported within the previous six months that its assets exceed its liabilities. If Barclays Bank PLC shall not pay, or shall pay only in part, a dividend for a period of seven days or more after the due date for payment, the holders of the £1 Preference Shares may institute proceedings for the winding-up of Barclays Bank PLC. No remedy against Barclays Bank PLC shall be available to the holder of any £1 Preference Shares for the recovery of amounts owing in respect of £1 Preference Shares other than the institution of proceedings for the winding-up of Barclays Bank PLC and/or proving in such winding-up.

On a winding-up or other return of capital (other than a redemption or purchase by Barclays Bank PLC of any of its issued shares, or a reduction of share capital, permitted by the Articles of Barclays Bank PLC and under applicable law), the assets of Barclays Bank PLC available to shareholders shall be applied in priority to any payment to the holders of ordinary shares and any other class of shares in the capital of Barclays Bank PLC then in issue ranking junior to the £1 Preference Shares on such a return of capital and pari passu on such a return of capital with the holders of any other class of shares in the capital of Barclays Bank PLC then in issue (other than any class of shares in the capital of Barclays Bank PLC then in issue ranking in priority to the £1 Preference Shares on a winding-up or other such return of capital), in payment to the holders of the £1 Preference Shares of a sum equal to the aggregate of: (1) an amount equal to the dividends accrued thereon for the then current dividend period (and any accumulated arrears thereof) to the date of the commencement of the winding-up or other such return of capital; and (2) an amount equal to £1 per £1 Preference Share. After payment of the full amount of the liquidating distributions to which they are entitled, the holders of the £1 Preference Shares will have no right or claim to any of the remaining assets of Barclays Bank PLC and will not be entitled to any further participation in such return of capital.

The £1 Preference Shares are redeemable at the option of Barclays Bank PLC, in whole but not in part only, subject to the Companies Act 2006 and its Articles. Holders of the £1 Preference Shares are not entitled to receive notice of, or to attend, or vote at, any general meeting of Barclays Bank PLC.

Euro Preference Shares

140,000 Euro 4.75% non-cumulative callable preference shares of €100 each (the 4.75% Preference Shares) were issued on 15 March 2005 for a consideration of €1,383.3m (£966.7m), of which the nominal value was €14m and the balance was share premium. The 4.75% Preference Shares entitle the holders thereof to receive Euro non-cumulative cash dividends out of distributable profits of Barclays Bank PLC, annually at a fixed rate of 4.75% per annum on the amount of €10,000 per preference share until 15 March 2020, and thereafter quarterly at a rate reset quarterly equal to 0.71% per annum above the Euro interbank offered rate for three-month Euro deposits.

The 4.75% Preference Shares are redeemable at the option of Barclays Bank PLC, in whole but not in part only, on 15 March 2020, and on each dividend payment date thereafter at €10,000 per share plus any dividends accrued for the then current dividend period to the date fixed for redemption.

Sterling Preference Shares

75,000 Sterling 6.0% non-cumulative callable preference shares of £100 each (the 6.0% Preference Shares) were issued on 22 June 2005 for a consideration of £743.7m, of which the nominal value was £7.5m and the balance was share premium. The 6.0% Preference Shares entitle the holders thereof to receive Sterling non-cumulative cash dividends out of distributable profits of Barclays Bank PLC, annually at a fixed rate of 6.0% per annum on the amount of £10,000 per preference share until 15 December 2017, and thereafter quarterly at a rate reset quarterly equal to 1.42% per annum above the London interbank offered rate for three-month Sterling deposits.

The 6.0% Preference Shares were redeemed in full on 15 December 2017.

US Dollar Preference Shares

100,000 US Dollar 6.278% non-cumulative callable preference shares of $100 each (the 6.278% Preference Shares), represented by 100,000 American Depositary Shares, Series 1, were issued on 8 June 2005 for a consideration of $995.4m (£548.1m), of which the nominal value was $10m and the balance was share premium. The 6.278% Preference Shares entitle the holders thereof to receive US Dollar non-cumulative cash dividends out of distributable profits of Barclays Bank PLC, semi-annually at a fixed rate of 6.278% per annum on the amount of $10,000 per preference share until 15 December 2034, and thereafter quarterly at a rate reset quarterly equal to 1.55% per annum above the London interbank offered rate for three-month US Dollar deposits.

The 6.278% Preference Shares are redeemable at the option of Barclays Bank PLC, in whole but not in part only, on 15 December 2034, and on each dividend payment date thereafter at $10,000 per share plus any dividends accrued for the then current dividend period to the date fixed for redemption.

55 million US Dollar 7.1% non-cumulative callable preference shares of $0.25 each (the 7.1% Preference Shares), represented by 55 million American Depositary Shares, Series 3, were issued on 13 September 2007 for a consideration of $1,335m (£657m), of which the nominal value was $13.75m and the balance was share premium. The 7.1% Preference Shares entitle the holders thereof to receive US Dollar non-cumulative cash dividends out of distributable profits of Barclays Bank PLC, quarterly at a fixed rate of 7.1% per annum on the amount of $25 per preference share.

The 7.1% Preference Shares were redeemed in full on 15 March 2017.

106 million US Dollar 8.125% non-cumulative callable preference shares of $0.25 each (the 8.125% Preference Shares), represented by 106 million American Depositary Shares, Series 5, were issued on 11 April 2008 and 25 April 2008 for a total consideration of $2,650m (£1,345m), of which the nominal value was $26.5m and the balance was share premium. The 8.125% Preference Shares entitle the holders thereof to receive US Dollarnon-cumulativecash dividends out of distributable profits of Barclays Bank PLC, quarterly at a fixed rate of 8.125% per annum on the amount of $25 per preference share.

The 8.125% Preference Shares are redeemable at the option of Barclays Bank PLC, in whole or in part, on any dividend payment date at $25 per share plus any dividends accrued for the then current dividend period to the date fixed for redemption.

No redemption or purchase of any 4.75% Preference Shares, the 6.278% Preference Shares and the 8.125% Preference Shares (together, the Preference Shares) may be made by Barclays Bank PLC without the prior approval of the UK PRA and any such redemption will be subject to the Companies Act 2006 and the Articles of Barclays Bank PLC.

On a winding-up of Barclays Bank PLC or other return of capital (other than a redemption or purchase of shares of Barclays Bank PLC, or a reduction of share capital), a holder of Preference Shares will rank in the application of assets of Barclays Bank PLC available to shareholders: (1) junior to the holder of any shares of Barclays Bank PLC in issue ranking in priority to the Preference Shares; (2) equally in all respects with holders of other preference shares and any other shares of Barclays Bank PLC in issue ranking pari passu with the Preference Shares; and (3) in priority to the holders of ordinary shares and any other shares of Barclays Bank PLC in issue ranking junior to the Preference Shares.

The holders of the £13m 6% Callable Perpetual Core Tier One Notes and the $569m 6.86% Callable Perpetual Core Tier One Notes of Barclays Bank PLC (together, the TONs) and the holders of the £35m 5.3304% Step-up Callable Perpetual Reserve Capital Instruments, the £33m 6.3688% Step-up Callable Perpetual Reserve Capital Instruments and the £3,000m 14% Step-up Callable Perpetual Reserve Capital Instruments of Barclays Bank PLC (together, the RCIs) would, for the purposes only of calculating the amounts payable in respect of such securities on a winding-up of Barclays Bank PLC, subject to limited exceptions and to the extent that the TONs and the RCIs are then in issue, rank pari passu with the holders of the most senior class or classes of preference shares then in issue in the capital of Barclays Bank PLC. Accordingly, the holders of the preference shares would rank equally with the holders of such TONs and RCIs on such a winding-up of Barclays Bank PLC (unless one or more classes of shares of Barclays Bank PLC ranking in priority to the preference shares are in issue at the time of such winding-up, in which event the holders of such TONs and RCIs would rank equally with the holders of such shares and in priority to the holders of the preference shares).

Subject to such ranking, in such event, holders of the preference shares will be entitled to receive out of assets of Barclays Bank PLC available for distributions to shareholders, liquidating distributions in the amount of €10,000 per 4.75% Preference Share, $10,000 per 6.278% Preference Share, $25 per 6.625% Preference Share and $0.25 per 8.125% Preference Share, plus, in each case, an amount equal to the accrued dividend for the then current dividend period to the date of the commencement of the winding-up or other such return of capital. If a dividend is not paid in full on any preference shares on any dividend payment date, then a dividend restriction shall apply.

This dividend restriction will mean that neither Barclays Bank PLC nor Barclays PLC may (a) declare or pay a dividend (other than payment by Barclays PLC of a final dividend declared by its shareholders prior to the relevant dividend payment date, or a dividend paid by Barclays Bank PLC to Barclays PLC or to a wholly owned subsidiary) on any of their respective ordinary shares, other preference shares or other share capital or (b) redeem, purchase, reduce or otherwise acquire any of their respective share capital, other than shares of Barclays Bank PLC held by Barclays PLC or a wholly owned subsidiary, until the earlier of: (1) the date on which Barclays Bank PLC next declares and pays in full a preference dividend; and (2) the date on or by which all the preference shares are redeemed in full or purchased by Barclays Bank PLC.

Holders of the preference shares are not entitled to receive notice of, or to attend, or vote at, any general meeting of Barclays Bank PLC. Barclays Bank PLC is not permitted to create a class of shares ranking as regards participation in the profits or assets of Barclays Bank PLC in priority to the preference shares, save with the sanction of a special resolution of a separate general meeting of the holders of the preference shares (requiring a majority of not less than three-fourths of the holders of the preference shares voting at the separate general meeting) or with the consent in writing of the holders of three-fourths of the preference shares.

Except as described above, the holders of the preference shares have no right to participate in the surplus assets of Barclays Bank PLC.

Other equity instruments

Other equity instruments of £8,082m (2016: £6,486m) include AT1 securities issued by Barclays Bank PLC. In 2017, there were two issuances of Fixed Rate Resetting Perpetual Subordinated Contingent Convertible Securities, with principal amounts totals to £2.5bn.

The AT1 securities are perpetual securities with no fixed maturity and are structured to qualify as AT1 instruments under CRD IV.

Other shareholders' equity
	The Group		The Bank
	2017	2016	2017	2016
	£m	£m	£m	£m
As at 1 January	271	485	335	549
Redemption	-	(214)	-	(214)
As at 31 December	271	271	335	335

Included in other shareholders’ equity are capital notes which bear interest at rates fixed periodically in advance, based on London interbank rates. These notes are repayable in each case, at the option of the Bank, in whole on any interest payment date. The Bank is not obliged to make a payment of interest on its capital notes if, in the preceding six months, a dividend has not been declared or paid on any class of shares of Barclays PLC.

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Reserves

12 Months Ended

Dec. 31, 2017

Consolidated and separate financial statements [line items]

Reserves

The notes included in this section focus on the Group’s loan capital and shareholders’ equity including issued share capital, retained earnings, other equity balances and interests of minority shareholders in our subsidiary entities (non-controlling interests). For more information on capital management and how the Group maintains sufficient capital to meet our regulatory requirements see pages 137 to 145.

32Reserves

Currency translation reserve

The currency translation reserve represents the cumulative gains and losses on the retranslation of the Group’s net investment in foreign operations, net of the effects of hedging.

Available for sale reserve

The available for sale reserve represents the unrealised change in the fair value of available for sale investments since initial recognition.

Cash flow hedging reserve

The cash flow hedging reserve represents the cumulative gains and losses on effective cash flow hedging instruments that will be recycled to the income statement when the hedged transactions affect profit or loss.

Own credit reserve

As a result of the early adoption of the own credit provisions of IFRS9 on 1 January 2017, own credit on financial liabilities designated at fair value through profit and loss which was previously recorded in the income statement is now recognised within other comprehensive income. Amounts in the own credit reserve is not recycled to profit or loss in future periods.

Other reserves and treasury shares

Other reserves relate to redeemed ordinary and preference shares issued by the Group.

Treasury shares relate to Barclays PLC shares held in relation to the Group’s various share schemes. These schemes are described in Note 34. Treasury shares are deducted from shareholders’ equity within other reserves. A transfer is made to retained earnings in line with the vesting of treasury shares held for the purposes of share-based payments.

	2017	2016
	£m	£m
Currency translation reserve	3,054	3,051
Available for sale reserve	364	(74)
Cash flow hedging reserve	1,161	2,105
Own credit reservea	(179)	-
Other reserves and treasury shares	983	969
Total	5,383	6,051

Note

aAs at 31 December 2017, the amount of own credit recognised in the Group’s other comprehensive income was a debit balance of £179m. Upon adoption of IFRS 9, an opening debit balance of £175m was recognized, with a further £4m loss (net of tax) recorded during 2017.

Barclays Bank PLC [member]

Consolidated and separate financial statements [line items]

Reserves

m Reserves

Currency translation reserve

The currency translation reserve represents the cumulative gains and losses on the retranslation of the Group’s net investment in foreign operations, net of the effects of hedging.

Available for sale reserve

The available for sale reserve represents the unrealised change in the fair value of available for sale investments since initial recognition.

Cash flow hedging reserve

The cash flow hedging reserve represents the cumulative gains and losses on effective cash flow hedging instruments that will be recycled to the income statement when the hedged transactions affect profit or loss.

Own credit reserve

As a result of the early adoption of the own credit provisions of IFRS 9 on 1 January 2017, own credit on financial liabilities designated at fair value through profit and loss which was previously recorded in the income statement is now recognised within other comprehensive income. Amounts in the own credit reserve is not recycled to profit or loss in future periods.

Other reserves and other shareholders’ equity

Other reserves relate to redeemed ordinary and preference shares issued by the group.

Included in other shareholders’ equity are capital notes which bear interest at rates fixed periodically in advance, based on London interbank rates. These notes are repayable in each case, at the option of the Bank, in whole on any interest payment date. The Bank is not obliged to make payment of interest on its capital notes if, in the preceding six months, a dividend has not been declared or paid on any class of shares of Barclays PLC.

	2017	2016
	£m	£m
Currency translation reserve	3,084	3,054
Available for sale reserve	396	(22)
Cash flow hedging reserve	184	954
Own credit reservea	(179)	-
Other reserves and treasury shares	323	309
Total	3,808	4,295

Note

a As at 31 December 2017, the amount of own credit recognized in the Group’s other comprehensive income was a debit balance of £179m. Upon adoption of IFRS 9, an opening debit balance of £175m was recognized, with a further £4m loss (net of tax) recorded during 2017.

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Non-controlling interests

12 Months Ended

Dec. 31, 2017

Consolidated and separate financial statements [line items]

Non-controlling interests

The notes included in this section focus on the Group’s loan capital and shareholders’ equity including issued share capital, retained earnings, other equity balances and interests of minority shareholders in our subsidiary entities (non-controlling interests). For more information on capital management and how the Group maintains sufficient capital to meet our regulatory requirements see pages 137 to 145.

33 Non-controlling interests

	Profit attributable to non-controlling interest		Equity attributable to non-controlling interest		Dividends paid to non-controlling interest
	2017	2016	2017	2016	2017	2016
	£m	£m	£m	£m	£m	£m
Barclays Bank PLC issued:
– Preference shares	242	340	1,838	2,698	242	340
– Upper Tier 2 instruments	3	3	272	272	-	-
Barclays Africa Group Limited	140	402	-	3,507	173	235
Other non-controlling interests	4	3	1	15	-	-
Total	389	748	2,111	6,492	415	575

Barclays Bank PLC

Barclays PLC holds 100% of the voting rights of Barclays Bank PLC. As at 31 December 2017, Barclays Bank PLC has in issue preference shares and Upper Tier 2 instruments, representing 11%(2016: 11%)of its equity. Preference share dividends and redemption are typically at the discretion of Barclays Bank PLC. The payment of Upper Tier 2 instrument coupons and principal are typically at the discretion of Barclays Bank PLC, except for coupon payments that become compulsory where Barclays PLC has declared or paid a dividend on ordinary shares in the preceding six-month period. Preference share and Upper Tier 2 instrument holders typically only have rights to redeem in the event of insolvency.

	2017	2016
Instrument	£m	£m
Preference Shares:
6.00% non-cumulative callable preference shares	-	203
6.278% non-cumulative callable preference shares	318	318
4.75% non-cumulative callable preference shares	211	211
7.1% non-cumulative callable preference shares	-	657
8.125% non-cumulative callable preference shares	1,309	1,309
Total Barclays Bank PLC Preference Shares	1,838	2,698
Barclays Africa Group Limited	-	277
Total	1,838	2,975
Upper Tier 2 Instruments:
Undated Floating Rate Primary Capital Notes Series 1	93	93
Undated Floating Rate Primary Capital Notes Series 2	179	179
Total Upper Tier 2 Instruments	272	272

Protective rights of non-controlling interests

Barclays Africa Group Limited

Barclays shareholding in BAGL has reduced from 50.1% in 2016to 14.9% in 2017. Following the disposal BAGL is not considered as a subsidiary of the Group and has been deconsolidated for accounting purposes and is accounted for as an Available For Sale asset.

Barclays Bank PLC

Barclays Bank PLC also has in issue preference shares which are non-controlling interests to the Group. Under the terms of these instruments, Barclays PLC may not pay dividends on ordinary shares until a dividend is next paid on these instruments or the instruments are redeemed or purchased by Barclays Bank PLC. There are no restrictions on Barclays Bank PLC’s ability to remit capital to the Parent as a result of these issued instruments.

Barclays Bank PLC [member]

Consolidated and separate financial statements [line items]

Non-controlling interests

n Non-controlling interests

	Profit attributable to Non-Controlling interest		Equity attributable to Non-Controlling interest		Dividends paid to Non-Controlling interest
	2017	2016	2017	2016	2017	2016
	£m	£m	£m	£m	£m	£m
Barclays Africa Group Limited	140	402	-	3,507	173	235
Other non-controlling interests	4	3	1	15	-	-
Total	144	405	1	3,522	173	235

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Share-based payments

12 Months Ended

Dec. 31, 2017

Disclosure of terms and conditions of share-based payment arrangement [abstract]

Share-based payments

The notes included in this section focus on the costs and commitments associated with employing our staff.

34 Share-basedpayments

Accounting for share-based payments

The Group applies IFRS 2 Share-based Payments in accounting for employee remuneration in the form of shares.

Employee incentives include awards in the form of shares and share options, as well as offering employees the opportunity to purchase shares on favourable terms. The cost of the employee services received in respect of the shares or share options granted is recognised in the income statement over the period that employees provide services. The overall cost of the award is calculated using the number of shares and options expected to vest and the fair value of the shares or options at the date of grant.

The number of shares and options expected to vest takes into account the likelihood that performance and service conditions included in the terms of the awards will be met. Failure to meet the non-vesting condition is treated as a cancellation, resulting in an acceleration of recognition of the cost of the employee services.

The fair value of shares is the market price ruling on the grant date, in some cases adjusted to reflect restrictions on transferability. The fair value of options granted is determined using option pricing models to estimate the numbers of shares likely to vest. These take into account the exercise price of the option, the current share price, the risk-free interest rate, the expected volatility of the share price over the life of the option and other relevant factors. Market conditions that must be met in order for the award to vest are also reflected in the fair value of the award, as are any other non-vesting conditions – such as continuing to make payments into a share-based savings scheme.

The charge for the year arising from share-based payment schemes was as follows:

	Charge for the year
	2017	2016	2015
	£m	£m	£m
Share Value Plan	153	473	442
Deferred Share Value Plan	166	-	-
Others	186	192	86
Total equity settled	505	665	528
Cash settled	3	1	4
Total share-based payments	508	666	532

The terms of the main current plans are as follows:

Share Value Plan (SVP)

The SVP was introduced in March 2010 and approved by shareholders (for executive Director participation and use of new issue shares) at the AGM in April 2011. SVP awards aregranted to participants in the form of a conditional right to receive Barclays PLC shares or provisional allocations of Barclays PLC shares which vest or are considered for release over a period of three, five or seven years. Participants do not pay to receive an award or to receive a release of shares. The grantor may also make a dividend equivalent payment to participants on release of a SVP award. SVP awards are also made to eligible employees for recruitment purposes. All awards are subject to potential forfeiture in certain leaver scenarios.

Deferred Share Value Plan (DSVP)

The DSVP was introduced in February 2017. The terms of the DSVP are materially the same as the terms of the SVP as described above, save that executive Directors are not eligible to participate in the DSVP and the DSVP operates over market purchase shares only. The accounting policies for employee benefits are included in Note 8 Operating expenses.

Other schemes

In addition to the SVP and DSVP, the Group operates a number of other schemes including schemes operated by, and settled in, the shares of subsidiary undertakings, none of which is individually or in aggregate material in relation to the charge for the year or the dilutive effect of outstanding share options. Included within other schemes are Sharesave (both UK and overseas), Sharepurchase (both UK and overseas), the Barclays’ Long Term Incentive Plan, the Share Incentive Award and the Executive Share Award Scheme.

Share option and award plans

The weighted average fair value per award granted, weighted average share price at the date of exercise/release of shares during the year, weighted average contractual remaining life and number of options and awards outstanding (including those exercisable) at the balance sheet date are as follows:

	2017				2016
	Weighted average fair value per award granted in year	Weighted average share price at exercise/release during year	Weightedaverageremainingcontractuallife in years	Number ofoptions/awardsoutstanding(000s)	Weighted average fair value per award granted in year	Weighted average share price at exercise/release during year	Weightedaverageremainingcontractuallife in years	Number ofoptions/awardsoutstanding(000s)
	£	£			£	£
SVPa,b	2.30	2.29	1	191,610	1.66	1.66	1	406,016
DSVPa,b	2.26	2.06	1	125,399	-	-	-	-
Othersa	0.41-2.30	1.99-2.30	0-3	210,160	0.61-1.67	1.65-1.88	0-3	205,129

SVP and DSVP are nil cost awards on which the performance conditions are substantially completed at the date of grant. Consequently, the fair value of these awards is based on the market value at that date.

Movements in options and awards

The movement in the number of options and awards for the major schemes and the weighted average exercise price of options was:

	SVPa,b		DSVPa,b		Othersa,c
	Number (000s)		Number (000s)		Number (000s)		Weighted averageex. price (£)
	2017	2016	2017	2016	2017	2016	2017	2016
Outstanding at beginning of year/acquisition date	406,016	386,470	-	-	205,129	166,975	1.38	1.75
Granted in the year	943	229,371	132,316	-	118,222	154,069	1.66	1.20
Exercised/released in the year	(200,350)	(191,623)	(2,275)	-	(90,324)	(60,912)	1.52	1.39
Less: forfeited in the year	(14,999)	(18,202)	(4,642)	-	(17,733)	(47,342)	1.42	1.95
Less: expired in the year	-	-	-	-	(5,134)	(7,661)	2.03	1.83
Outstanding at end of year	191,610	406,016	125,399	-	210,160	205,129	1.41	1.38
Of which exercisable:	18	-	-	-	24,569	24,435	1.59	1.78

Notes

a Options/award granted over Barclays PLC shares.

b Nil cost award and therefore the weighted average exercise price was nil.

c The number of awards within Others at the end of the year principally relates to Sharesave (number of awards exercisable at end of year was 10,121,109). The weighted average exercise price relates to Sharesave.

Certain of the Group’s share option plans enable certain Directors and employees to subscribe for new ordinary shares of Barclays PLC. For accounting for treasury shares see Note 32 Reserves.

There were no significant modifications to the share-based payments arrangements in 2017 and 2016.

As at 31 December 2017, the total liability arising from cash-settled share-based payments transactions was £2m (2016: £nil).

Holdings of Barclays PLC shares

Various employee benefit trusts established by the Group hold shares in Barclays PLC to meet obligations under the Barclays share-based payment schemes. The total number of Barclays shares held in these employee benefit trusts at 31 December 2017 was 9.9 million (2016: 6.6 million). Dividend rights have been waived on all these shares. The total market value of the shares held in trust based on the year end share price of £2.03 (2016: £2.23) was £20.1m (2016: £14.7m).

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Pensions and post retirement benefits

12 Months Ended

Dec. 31, 2017

Disclosure of defined benefit plans [abstract]

Disclosure of employee benefits [text block]

The notes included in this section focus on the costs and commitments associated with employing our staff.

35 Pensions and post-retirement benefits

Accounting for pensions and post-retirement benefits

The Group operates a number of pension schemes and post-employment benefit schemes.

Defined contribution schemes – the Group recognises contributions due in respect of the accounting period in the income statement. Any contributions unpaid at the balance sheet date are included as a liability.

Defined benefit schemes – the Group recognises its obligations to members of each scheme at the period end, less the fair value of the scheme assets after applying the asset ceiling test. The Group will keep the developments on the proposed amendments to IFRIC14 under review.

Each scheme’s obligations are calculated using the projected unit credit method. Scheme assets are stated at fair value as at the period end.

Changes in pension scheme liabilities or assets (remeasurements) that do not arise from regular pension cost, net interest on net defined benefit liabilities or assets, past service costs, settlements or contributions to the scheme, are recognised in other comprehensive income. Remeasurements comprise experience adjustments (differences between previous actuarial assumptions and what has actually occurred), the effects of changes in actuarial assumptions, return on scheme assets (excluding amounts included in the interest on the assets) and any changes in the effect of the asset ceiling restriction (excluding amounts included in the interest on the restriction).

Post-employment benefit schemes – the cost of providing health care benefits to retired employees is accrued as a liability in the financial statements over the period that the employees provide services to the Group, using a methodology similar to that for defined benefit pension schemes.

Pension schemes

UK Retirement Fund (UKRF)

The UKRF is the Group’s main scheme, representing 96% of the Group’s total retirement benefit obligations. The UKRF was closed to new entrants on 1 October 2012, and comprises 10 sections, the two most significant of which are:

• Afterwork, which comprises a contributory cash balance defined benefit element, and a voluntary defined contribution element. The cash balance element is accrued each year and revalued until Normal Retirement Age in line with the increase in Retail Price Index (RPI) (up to a maximum of 5% p.a.). An increase of up to 2% a year may also be added at Barclays’ discretion. Between 1 October 2003 and 1 October 2012 the majority of new UK employees (except for the employees of the investment banking business within Barclays International)were eligible to join this section. The costs of ill-health retirements and death in service benefits for Afterwork members are borne by the UKRF. The main risks that Barclays runs in relation to Afterwork are limited although additional contributions are required if pre-retirement investment returns are not sufficient to provide for the benefits.

• The 1964 Pension Scheme. Most employees recruited before July 1997 built up benefits in this non-contributory defined benefit scheme in respect of service up to 31 March 2010. Pensions were calculated by reference to service and pensionable salary. From 1 April 2010, members became eligible to accrue future service benefits in either Afterwork or the Pension Investment Plan (PIP), a historic defined contribution section which is now closed to future contributions. The risks that Barclays runs in relation to the 1964 section are typical of final salary pension schemes, principally that investment returns fall short of expectations, that inflation exceeds expectations, and that retirees live longer than expected.

Barclays Pension Savings Plan (BPSP)

From 1 October 2012, a new UK pension scheme, the BPSP, was established to satisfy Auto Enrolment legislation. The BPSP is a defined contribution scheme (Group Personal Pension) providing benefits for all new Barclays UK hires from 1 October 2012, employees of the investment banking business within Barclays International who were in PIP as at 1 October 2012, and also all UK employees who were not members of a pension scheme at that date. As a defined contribution scheme, BPSP is not subject to the same investment return, inflation or life expectancy risks for Barclays that defined benefit schemes are. Members’ benefits reflect contributions paid and the level of investment returns achieved.

Other

Apart from the UKRF and the BPSP, Barclays operates a number of smaller pension and long-term employee benefits and post-retirement health care plans globally, the largest of which are the US defined benefit schemes. Many of the schemes are funded, with assets backing the obligations held in separate legal vehicles such as trusts. Others are operated on an unfunded basis. The benefits provided, the approach to funding, and the legal basis of the schemes, reflect local environments.

Governance

The UKRF operates under trust law and is managed and administered on behalf of the members in accordance with the terms of the Trust Deed and Rules and all relevant legislation. The Corporate Trustee is Barclays Pension Funds Trustees Limited, a private limited company and a wholly owned subsidiary of Barclays Bank PLC. The Trustee is the legal owner of the assets of the UKRF which are held separately from the assets of the Group.

The Trustee Board comprises six Management Directors selected by Barclays, of whom three are independent Directors with no relationship with Barclays (and who are not members of the UKRF), plus three Member Nominated Directors selected from eligible active staff and pensioner members who apply for the role.

The BPSP is a Group Personal Pension arrangement which operates as a collection of personal pension plans. Each personal pension plan is a direct contract between the employee and the BPSP provider (Legal & General Assurance Society Limited), and is regulated by the FCA.

Similar principles of pension governance apply to the Group’s other pension schemes, depending on local legislation.

35 Pensions and post retirement benefits continued

Amounts recognised

The following tables include amounts recognised in the income statement and an analysis of benefit obligations and scheme assets for all Group defined benefit schemes. The net position is reconciled to the assets and liabilities recognised on the balance sheet. The tables include funded and unfunded post-retirement benefits.

Income statement charge
	2017	2016	2015
	£m	£m	£m
Current service cost	265	243	255
Net finance cost	(12)	(32)	41
Past service cost	(3)	-	(432)
Other movements	-	2	1
Total	250	213	(135)

Past service costs includes a £3m (2016: £nil; 2015: £429m) gain on valuation of a component of the defined retirement benefit liability.

Balance sheet reconciliation	2017		2016
	Total	Of which relates to UKRF	Total	Of which relates to UKRF
	£m	£m	£m	£m
Benefit obligation at beginning of the year	(33,033)	(31,847)	(28,279)	(26,027)
Current service cost	(265)	(245)	(243)	(220)
Interest costs on scheme liabilities	(843)	(810)	(1,016)	(980)
Past service cost	3	-	-	-
Remeasurement loss – financial	(387)	(330)	(7,214)	(7,170)
Remeasurement (loss)/gain – demographic	(228)	(240)	413	390
Remeasurement (loss)/gain – experience	(612)	(614)	525	490
Employee contributions	(5)	(1)	(4)	(1)
Benefits paid	4,970	4,927	1,852	1,800
Exchange and other movements	132	-	933	(129)
Benefit obligation at end of the year	(30,268)	(29,160)	(33,033)	(31,847)
Fair value of scheme assets at beginning of the year	32,657	31,820	28,752	26,829
Interest income on scheme assets	855	831	1,048	1,023
Employer contribution	1,152	1,124	720	634
Remeasurement – return on scheme assets greater than discount rate	1,333	1,263	5,009	5,002
Employee contributions	5	1	4	1
Benefits paid	(4,970)	(4,927)	(1,852)	(1,800)
Exchange and other movements	(110)	-	(1,024)	131
Fair value of scheme assets at the end of the year	30,922	30,112	32,657	31,820
Net surplus/(deficit)	654	952	(376)	(27)
Retirement benefit assets	966	952	14	-
Retirement benefit liabilities	(312)	-	(390)	(27)
Net retirement benefit assets/(liabilities)	654	952	(376)	(27)

Included within the benefit obligation was £895m (2016: £979m) relating to overseas pensions and £213m (2016: £207m) relating to other post-employment benefits.

As at 31 December 2017, the UKRF’s scheme assets were in surplus versus IAS 19 obligations by £952m (2016: deficit of £27m). The movement for the UKRF is mainly due to payment of deficit contributions, higher than assumed asset returns, updated mortality assumptions, and lower expected future price inflation, offset by a decrease in discount rate, transfers out of the scheme, and the introduction of an assumption for future transfers out. Of the £4,927m (2016: £1,800m)UKRF benefits paid out,£4,151m (2016: £1,029m) related to transfers out of the fund.

Where a scheme’s assets exceed its obligation, an asset is recognised to the extent that it does not exceed the present value of future contribution holidays or refunds of contributions (the “asset ceiling”). In the case of the UKRF the asset ceiling is not applied as, in certain specified circumstances such as wind-up, Barclays expects to be able to recover any surplus. The Trustee does not have a substantive right to augment benefits, nor do they have the right to wind up the plan except in the dissolution of the Group or termination of contributions by the Group. The application of the asset ceiling to other plans is considered on an individual plan basis.

35 Pensions and post retirement benefits continued

Critical accounting estimates and judgements

Actuarial valuation of the schemes’ obligation is dependent upon a series of assumptions.Below is a summary of the main financial and demographic assumptions adopted for the UKRF.

	2017	2016
Key UKRF financial assumptions	% p.a.	% p.a.
Discount rate	2.46	2.62
Inflation rate (RPI)	3.22	3.35

The UKRF discount rate assumption for 2017 was based on a variant of the standard Willis Towers Watson RATE Link model. This variant includes all bonds rated AA by at least one of the four major ratings agencies, and assumes that yields after year 30 are flat. The RPI inflation assumption for 2017 was set by reference to the Bank of England’s implied inflation spot curve, assuming the spot curve remains flat after 30 years. The inflation assumption incorporates a deduction of 20 basis points as an allowance for an inflation risk premium. The methodology used to derive the discount rate and price inflation assumptions is consistent with that used at the prior year end, except the inflation spot curve was held flat after 25 years at 2016.

Assumed life expectancy	2017	2016	2015
Life expectancy at 60 for current pensioners (years)
– Males	27.8	27.9	28.4
– Females	29.4	29.7	30.0
Life expectancy at 60 for future pensioners currently aged 40 (years)
– Males	29.3	29.7	30.2
– Females	31.0	31.7	32.0

An assumption for future transfers out has been introduced at 2017, increasing the benefit obligation by about 2%, as numbers of deferred members transferring out were at higher levels in 2017 than previously experienced. The assumption introduced is that 20% of the benefit obligation in respect of deferred members will transfer out during 2018, 15% in 2019, 10% in 2020, 5% in 2021, tapering down to 0% from 2022 onwards. The assumption used at 2016 was nil transfers out.

Sensitivity analysis on actuarial assumptions

The sensitivity analysis has been calculated by valuing the UKRF liabilities using the amended assumptions shown in the table below and keeping the remaining assumptions the same as disclosed in the table above, except in the case of the inflation sensitivity where other assumptions that depend on assumed inflation have also been amended correspondingly. The difference between the recalculated liability figure and that stated in the balance sheet reconciliation table above is the figure shown. The selection of these movements to illustrate the sensitivity of the defined benefit obligation to key assumptions should not be interpretedas Barclays expressing any specific view of the probability of such movements happening.

Change in key assumptions
	2017	2016
	(Decrease)/ Increase in UKRF defined benefit obligation	(Decrease)/ Increase in UKRF defined benefit obligation
	£bn	£bn
Discount rate
0.5% p.a. increase	(2.4)	(2.8)
0.25% p.a. increase	(1.2)	(1.4)
0.25% p.a. decrease	1.3	1.5
0.5% p.a. decrease	2.8	3.2
Assumed RPI
0.5% p.a. increase	1.6	1.9
0.25% p.a. increase	0.8	0.9
0.25% p.a. decrease	(0.7)	(0.9)
0.5% p.a. decrease	(1.5)	(2.0)
Life expectancy at 60
One year increase	1.0	1.1
One year decrease	(1.0)	(1.1)

35 Pensions and post retirement benefits continued

The weighted average duration of the benefit payments reflected in the defined benefit obligation for the UKRF is 20 years.

Assets

A long-term investment strategy has been set for the UKRF, with its asset allocation comprising a mixture of equities, bonds, property and other appropriate assets. This recognises that different asset classes are likely to produce different long-term returns and some asset classes may be more volatile than others. The long-term investment strategy ensures, among other aims, that investments are adequately diversified. Asset managers are permitted some flexibility to vary the asset allocation from the long-term investment strategy within control ranges agreed with the Trustee from time to time.

The UKRF also employs derivative instruments, where appropriate, to achieve a desired exposure or return, or to match assets more closely to liabilities. The value of assets shown reflects the assets held by the scheme, with any derivative holdings reflected on a fair value basis.

The value of the assets of the schemes and their percentage in relation to total scheme assets were as follows:

Analysis of scheme assets
	Total		Of which relates to UKRF
	Value£m	% of total fair value of scheme assets%	Value£m	% of total fair value of scheme assets%
As at 31 December 2017
Equities - quoted	4,377	14.1	4,151	13.8
Equities - non-quoted	2,001	6.5	2,001	6.6
Bonds - fixed governmenta	2,433	7.9	2,184	7.3
Bonds - index-linked governmenta	13,089	42.3	13,078	43.4
Bonds - corporate and othera	5,195	16.8	4,999	16.6
Property - commercialb	1,911	6.2	1,902	6.3
Derivativesb	816	2.6	816	2.7
Otherc	1,100	3.6	981	3.3
Fair value of scheme assets	30,922	100.0	30,112	100.0
As at 31 December 2016
Equities - quoted	8,123	24.9	7,840	24.6
Equities - non-quoted	2,043	6.3	2,042	6.4
Bonds - fixed governmenta	1,330	4.1	1,072	3.4
Bonds - index-linked governmenta	13,173	40.3	13,165	41.4
Bonds - corporate and othera	5,222	16.0	5,054	15.9
Property - commercialb	1,630	5.0	1,622	5.1
Derivativesb	870	2.7	870	2.7
Otherc	266	0.7	155	0.5
Fair value of scheme assets	32,657	100.0	31,820	100.0

Notes

a Assets held are predominately quoted.

b Assets held are predominantly non-quoted.

Included within the fair value of scheme assets were: £0.1m (2016: £0.2m) relating to shares in Barclays PLC and £0.6m (2016: £0.1m) relating to bonds issued by Barclays PLC. The UKRF also invests in pooled investment vehicles which may hold shares or debt issued by Barclays PLC.

The UKRF scheme assets also include £15m (2016: £32m) relating to UK private equity investments and £1,986m (2016: £2,009m) relating to overseas private equity investments. These are disclosed above within Equities – non-quoted.

Approximately 48% of the UKRF assets are invested in liability-driven investment strategies; primarily UK gilts as well as interest rate and inflation swaps. These are used to better match the assets to its liabilities. The swaps are used to reduce the scheme’s inflation and duration risks against its liabilities.

Funding

The Scheme Actuary prepares an annual update of the UKRF funding position in addition to the full triennial actuarial valuation. The latest annual update was carried out as at 30 September 2017 and showed a deficit of £4.8bn and a funding level of86.8%.

The last triennial actuarial valuation of the UKRF had an effective date of 30 September 2016 and was completed in July 2017. This valuation showed a funding deficit of £7.9bn and a funding level of 81.5%, versus £6.0bn funding deficit at the 30 September 2015 update.

The improvement in funding position between 30 September 2016 and 30 September 2017 was largely due to payment of deficit contributions, higher than assumed asset returns, higher Government bond yields, and transfers out of the scheme.

At the 2016 triennial actuarial valuation the Group and UKRF Trustee agreed a revised scheme-specific funding target, statement of funding principles, schedule of contributions, a recovery plan to seek to eliminate the deficit relative to the funding target and some additional support measures. The agreement with the UKRF Trustee also takes into account the changes to the Group structure that will be implemented as a result of ring-fencing^a. BBPLC will remain as the principal employer of the UKRF.

The main differences between the funding and IAS 19 assumptions were a different approach to setting the discount rate and a more conservative longevity assumption for funding.

The deficit reduction contributions agreed with the UKRF Trustee as part of the 30 September 2016 valuation recovery plan are shown alongside the deficit recovery contributions agreed in 2014 for the prior 30 September 2013 valuation.

	Deficit contributions	Deficit contributions
	30 September 2016	30 September 2013
	valuation	valuation
Year	£m	£m
2017	740	1240bb
2018	500	740
2019	500	740
2020	500	740
2021	1,000	240bb
2022 to 2026	1,000 each year	-

Notes

a Refer to page 162 of the Annual Report for further information on structural reform.

b The 2017 deficit contributions from the 30 September 2013 valuation included up to £500m payable if the deficit in 2017 exceeded a certain level. Of this £500m, £250m was paid during the first half of 2017. Following the agreement of the 30 September 2016 valuation recovery plan in July 2017, the remaining were no longer required.

The deficit reduction contributions are in addition to the regular contributions to meet the Group’s share of the cost of benefits accruing over each year. The next funding valuation of the UKRF is due to be completed in 2020 with an effective date of 30 September 2019.

Other support measures agreed at the same time as the valuation

Collateral - The UKRF Trustee and BBPLC have entered into an arrangement whereby a collateral pool has been put in place to provide security for the UKRF funding deficit as it increases or decreases over time, and associated deficit recovery contributions. The collateral pool is currently made up of government securities and high quality securitisations of credit cards, mortgages and corporate loans. Agreement has been made with the Trustee to increase the proportion of the deficit covered from88.5% to 100% effective from 26 March 2018 with an overall cap of £9.0bn, at which date the collateral pool will consist of government securities only (the Trustees and Barclays Bank PLC may agree alternative eligible collateral in the future).The arrangement provides the UKRF Trustee with dedicated access to the pool of assets in the event of BBPLC not paying a deficit reduction contribution to the UKRF or in the event of BBPLC’s insolvency. These assets are included within Note 40.

Support from Barclays PLC - In the event of BBPLC not paying a deficit reduction contribution payment required under the 2016 valuation recovery plan by a specified pre-payment date, Barclays PLC has entered into an arrangement whereby it will be required to use, in first priority, dividends received from BBUKPLC (if any) to invest the proceeds in BBPLC (up to the maximum amount of the deficit reduction contribution unpaid by BBPLC). The proceeds of the investment will be used to discharge BBPLC’s unpaid deficit reduction contribution.

Participation - As permitted under the Financial Services and Markets Act 2000 (Banking Reform) (Pensions) Regulations 2015, BBUKPLC is a participating employer in the UKRF and will remain so during a transitional phase until September 2025 as set out in a deed of participation. BBUKPLC will make contributions for the future service of its employees who are currently Afterwork members and, in the event of BBPLC's insolvency during this period provision has been made to require BBUKPLC to become the principal employer of the UKRF. BBPLC’s Section 75 debt would be triggered by the insolvency (the debt would be calculated after allowing for the payment to the UKRF of the collateral above).

Defined benefit contributions paid with respect to the UKRF were as follows:

Contributions paid
	£m
2017	1,124
2016	634
2015	586

Included within the Group’s contributions paid were £153m (2016: £112m; 2015: £nil) Section 75 contributions.

The Group’s expected contribution to the UKRF in respect of defined benefits in 2018 is £716m (2017: £1,585m). In addition, the expected contributions to UK defined contribution schemes in 2018 is £35m (2017: £36m) to the UKRF and £146m (2017: £124m) to the BPSP.

^[1]

[1] Refer to page 162 of the Annual Report for further information on structural reform.

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Principal subsidiaries

12 Months Ended

Dec. 31, 2017

Disclosure of subsidiaries [abstract]

Principal subsidiaries

The section presents information on the Group’s investments in subsidiaries, joint ventures and associates and its interests in structured entities. Detail is also given on securitisation transactions the Group has entered into and arrangements that are held off-balance sheet.

36 Principal subsidiaries

Barclays applies IFRS 10 Consolidated Financial Statements. The consolidated financial statements combine the financial statements of Barclays PLC and all its subsidiaries. Subsidiaries are entities over which the Group has control. Under IFRS 10, this is when the Group is exposed or has rights to variable returns from its involvement in the entity and has the ability to affect those returns through its power over the entity.

The Group reassesses whether it controls an entity if facts and circumstances indicate that there have been changes to its power, its rights to variable returns or its ability to use its power to affect the amount of its returns.

Intra-group transactions and balances are eliminated on consolidation and consistent accounting policies are used throughout the Group for the purposes of the consolidation. Changes in ownership interests in subsidiaries are accounted for as equity transactions if they occur after control has been obtained and they do not result in loss of control.

The significant judgements used in applying this policy are set out below.

Accounting for investment in subsidiaries

In the individual financial statements of Barclays PLC, investments in subsidiaries are stated at cost less impairment.

Principal subsidiaries for the Group are set out below. This includes those subsidiaries that are most significant in the context of the Group’s business, results or financial position.

	Principal place of business or incorporation		Percentage of voting rights held	Non-controlling interests - proportion of ownership interests	Non-controlling interests - proportion of voting interests
Company Name		Nature of business	%	%	%
Barclays Bank PLC	England	Banking, holding Company	100	11	-
Barclays Capital Securities Limited	England	Securities dealing	100	-	-
Barclays Securities Japan Limited	Japan	Securities dealing	100	-	-
Barclays Capital Inc	United States	Securities dealing	100	-	-
Barclays Services Limited	England	Service Company	100	-	-
Barclays Bank Delaware	United States	Credit card issuer	100	-	-

The country of registration or incorporation is also the principal area of operation of each of the above subsidiaries.

Ownership interests are in some cases different to voting interests due to the existence of non-voting equity interests, such as preference shares. See Note 33 Non-controlling interests for more information.

Barclays Africa Group Limited was considered a principal subsidiary in 2016. During 2017 Barclays reduced its shareholding in BAGL. This resulted in the deconsolidation of BAGL from the Group as of 1 June 2017, with the residual holding recognised as an available for sale investment.

Determining whether the Group has control of an entity is generally straightforward based on ownership of the majority of the voting capital. However, in certain instances, this determination will involve judgement, particularly in the case of structured entities where voting rights are often not the determining factor in decisions over the relevant activities. This judgement may involve assessing the purpose and design of the entity. It will also often be necessary to consider whether the Group, or another involved party with power over the relevant activities, is acting as a principal in its own right or as an agent on behalf of others. 

There is also often considerable judgement involved in the ongoing assessment of control over structured entities. In this regard, where market conditions have deteriorated such that the other investors’ exposures to the structure’s variable returns have been substantively eliminated, the Group may conclude that the managers of the structured entity are acting as its agent and therefore will consolidate the structured entity.

An interest in equity voting rights exceeding 50% would typically indicate that the Group has control of an entity.However, the entity set out below is excludedfrom consolidation because the Group does not haveexposure to its variablereturns.

Country of registration or incorporation	Company name	Percentage of voting rights held (%)	Equity shareholders' funds (£m)	Retained profit for the year (£m)
Cayman Islands	Palomino Limited	100	9	7

This entity is managed by an external counterparty and consequently is not controlled by the Group. Interests relating to this entity are included in Note 37 Structured entities.

Significantrestrictions

As is typical for a Group of its size and international scope, therearerestrictions on the ability of BarclaysPLC to obtain distributions of capital,access the assets or repay the liabilities of members of its Group due to the statutory,regulatory and contractualrequirements of its subsidiariesand due to the protective rights of non-controllinginterests. These areconsideredbelow.

Regulatoryrequirements

Barclays’principal subsidiary companieshave assets and liabilities beforeintercompany eliminations of £1,407bn (2016:£1,553bn) and £1,341bn(2016:£1,480bn)respectively. The assets and liabilities are subject to prudential regulation and regulatory capital requirements in the countries in which they are regulated. These require entities to maintain minimum capital levels which cannot be returned to the Parent company, Barclays PLC on a going concern basis.

In order to meetcapital requirements, subsidiariesmay hold certainequity-accounted anddebt-accounted issuedfinancial instruments andnon-equity instruments such as Tier 1 and Tier 2 capital instruments and other forms of subordinatedliabilities. See Note 33Non-controllinginterests and Note 30Subordinated liabilities forparticulars of these instruments. These instruments may be subject to cancellation clauses orpreferencesharerestrictions that would limit the ability of the entity to repatriate the capital on a timely basis.

Liquidity requirements

Regulated subsidiaries of the Group are required to meet PRA and local regulatory requirements pertaining to liquidity. Some of the subsidiaries affected are Barclays Bank PLC and Barclays Capital Inc which must maintain daily compliance with the regulatory minimum. See pages124to136for further details of liquidity requirements, including those of our significant subsidiaries.

Statutory requirements

The Group’s subsidiaries are subject to statutory requirements not to make distributions of capital and unrealised profits and generally to maintain solvency. These requirements restrict the ability of subsidiaries to make remittances of dividends to Barclays PLC, the ultimate parent, except in the event of a legal capital reduction or liquidation. In most cases, the regulatory restrictions referred to above exceed the statutory restrictions.

Contractual requirements

Asset encumbrance

The Group uses its financial assets to raise finance in the form of securitisations and through the liquidity schemes of central banks. Once encumbered, the assets are not available for transfer around the Group. The assets typically affected are disclosed in Note 40 Assets pledged.

Assets held by consolidated structured entities

None of the assets (2016: £99m) included in the Group’s balance sheet relate to consolidated investment funds, held to pay return and principal to the holders of units in the funds. Any assets held in these funds cannot be transferred to other members of the Group. The decrease since 2016 is due to the sale of the French Funds Business.

Other restrictions

The Group is required to maintain balances with central banks and other regulatory authorities, and these amounted to £3,360m (2016: £4,254m).

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Structured entities

12 Months Ended

Dec. 31, 2017

Disclosure of information about consolidated structured entities [abstract]

Structured entities

The section presents information on the Group’s investments in subsidiaries, joint ventures and associates and its interests in structured entities. Detail is also given on securitisation transactions the Group has entered into and arrangements that are held off-balance sheet.

37 Structured entities

A structured entity is an entity in which voting or similar rights are not the dominant factor in deciding control. Structured entities are generally created to achieve a narrow and well defined objective with restrictions around their ongoing activities.

Depending on the Group’s power over the activities of the entity and its exposure to and ability to influence its own returns, it may consolidate the entity. In other cases, it may sponsor or have exposure to such an entity but not consolidate it.

Consolidated structured entities

The Group has contractual arrangements which may require it to provide financial support to the following types of consolidated structured entities:

Securitisation vehicles

The Group uses securitisation as a source of financing and a means of risk transfer. Refer to Note 39 Securitisations for further detail.

The Group, in previous periods, has provided liquidity facilities to certain securitisation vehicles. At 31 December 2017, there were no outstanding loan commitments to these entities (2016: £152m).

Commercial paper (CP) and medium-term note conduits

The Group provided £10.2bn (2016: £9bn) in undrawn contractual backstop liquidity facilities to CP conduits.

Fund management entities

In previous periods, Barclays had contractually guaranteed the performance of certain cash investments in a number of managed investment funds which resulted in their consolidation. As at 31 December 2017, the notional value of the guarantees were £nil (2016: £99m) as the European Wealth Funds associated with these guarantees were either closed or ownership has been transferred outside the Group and they are no longer consolidated.

Employee benefit and other trusts

The Group provides capital contributions to employee share trusts to enable them to meet their obligations to employees under share-based payment plans. During 2017, the Group provided undrawn liquidity facilities of £1.8bn (2016: £0.4bn) to certain trusts.

Unconsolidated structured entities in which the Group has an interest

An interest in a structured entity is any form of contractual or non-contractual involvement which creates variability in returns arising from the performance of the entity for the Group. Such interests include holdings of debt or equity securities, derivatives that transfer financial risks from the entity to the Group, lending, loan commitments, financial guarantees and investment management agreements.

Interest rate swaps, foreign exchange derivatives that are not complex and which expose the Group to insignificant credit risk by being senior in the payment waterfall of a securitisation and derivatives that are determined to introduce risk or variability to a structured entity are not considered to be an interest in an entity and have been excluded from the disclosures below.

The nature and extent of the Group’s interests in structured entities is summarised below:

Summary of interests in unconsolidated structured entities
	Secured financing	Short-term traded interests	Traded derivatives	Other interests	Total
	£m	£m	£m	£m	£m
As at 31 December 2017
Assets
Trading portfolio assets	-	10,788	-	699	11,487
Financial assets designated at fair value	31,520	-	-	2,721	34,241
Derivative financial instruments	-	-	4,380	-	4,380
Loans and advances to banks	-	-	-	-	-
Loans and advances to customers	5,481	-	-	17,386	22,867
Reverse repurchase agreements and other similar secured lending	753	-	-	-	753
Other assets	-	-	-	509	509
Total assets	37,754	10,788	4,380	21,315	74,237
Liabilities
Derivative financial instruments	-	-	5,193	3,356	8,549
As at 31 December 2016
Assets
Trading portfolio assets	-	8,436	-	516	8,952
Financial assets designated at fair value	22,706	-	-	367	23,073
Derivative financial instruments	-	-	4,731	2,130	6,861
Loans and advances to banks	-	-	-	4,915	4,915
Loans and advances to customers	-	-	-	24,142	24,142
Reverse repurchase agreements and other similar secured lending	6,338	-	-	-	6,338
Other assets	-	-	-	919	919
Total assets	29,044	8,436	4,731	32,989	75,200
Liabilities
Derivative financial instruments	-	-	3,567	2,130	5,697

Secured financing arrangements, short-term traded interests and traded derivatives are typically managed under market risk management policies described on page 118 which includes an indication of the change of risk measures compared to last year. For this reason, the total assets of these entities are not considered meaningful for the purposes of understanding the related risks and so have not been presented. Other interests include conduits and lending where the interest is driven by normal customer demand.

Secured financing

The Group routinely enters into reverse repurchase contracts, stock borrowing and similar arrangements on normal commercial terms where the counterparty to the arrangement is a structured entity. Due to the nature of these arrangements, especially the transfer of collateral and ongoing margining, the Group has minimal exposure to the performance of the structured entity counterparty. This includes margin lending which is presented under Loans and advances to customers in 2017 to align to the balance sheet presentation. In 2016 margin lending was presented in Reverse repurchase agreements and other similar secured lending within Note 37. A description of these transactions is included in Note 22.

Short-term traded interests

The Group buys and sells interests in structured entities as part of its trading activities, for example, retail mortgage-backed securities, collateralised debt obligations and similar interests. Such interests are typically held individually or as part of a larger portfolio for no more than 90 days. In such cases, the Group typically has no other involvement with the structured entity other than the securities it holds as part of trading activities and its maximum exposure to loss is restricted to the carrying value of the asset.

As at 31 December 2017, £9,645m (2016: £6,568m) of the Group’s £10,788m (2016: £8,436m) short-term traded interests were comprised of debt securities issued by asset securitisation vehicles.

Traded derivatives

The Group enters into a variety of derivative contracts with structured entities which reference market risk variables such as interest rates, foreign exchange rates and credit indices among other things. The main derivative types which are considered interests in structured entities include index-based and entity specific credit default swaps, balance guaranteed swaps, total return swaps, commodities swaps, and equity swaps. A description of the types of derivatives and the risk management practices are detailed in Note 15 Derivative financial instruments. The risk of loss may be mitigated through ongoing margining requirements as well as a right to cash flows from the structured entity which are senior in the payment waterfall. Such margining requirements are consistent with market practice for many derivative arrangements and in line with the Group’s normal credit policies.

Derivative transactions require the counterparty to provide cash or other collateral under margining agreements to mitigate counterparty credit risk. The Group is mainly exposed to settlement risk on these derivatives which is mitigated through daily margining. Total notionals amounted to£1,680,615m(2016: £1,183,215m).

Except for credit default swaps where the maximum exposure to loss is the swap notional amount, it is not possible to estimate the maximum exposure to loss in respect of derivative positions as the fair value of derivatives is subject to changes in market rates of interest, exchange rates and credit indices which by their nature are uncertain. In addition, the Group’s losses would be subject to mitigating action under its traded market risk and credit risk policies that require the counterparty to provide collateral in cash or other assets in most cases.

Other interests in unconsolidated structured entities

The Group’s interests in structured entities not held for the purposes of short-term trading activities are set out below, summarised by the purpose of the entities and limited to significant categories, based on maximum exposure to loss.

Nature of interest
	Multi-seller conduit programmes	Lending	Investment funds and trusts	Others	Total
	£m	£m	£m	£m	£m
As at 31 December 2017
Trading portfolio assets
– Debt securities	-	-	-	699	699
Financial assets designated at fair value
– Loans and advances	-	-	-	2,721	2,721
Loans and advances to customers	5,424	11,497	-	465	17,386
Other assets	468	11	8	22	509
Total on-balance sheet exposures	5,892	11,508	8	3,907	21,315
Total off-balance sheet notional amounts	6,270	6,337	-	446	13,053
Maximum exposure to loss	12,162	17,845	8	4,353	34,368
Total assets of the entity	103,057	179,994	11,137	22,669	316,857
As at 31 December 2016
Trading portfolio assets
– Debt securities	-	-	-	441	441
– Equity securities	-	-	-	75	75
Financial assets designated at fair value
– Loans and advances	-	260	-	4	264
– Debt securities	-	50	-	48	98
– Equity securities	-	-	-	5	5
Derivative financial instruments	-	-	-	2,130	2,130
Loans and advances to banks	-	4,890	-	25	4,915
Loans and advances to customers	6,016	16,754	-	1,372	24,142
Other assets	5	7	13	894	919
Total on-balance sheet exposures	6,021	21,961	13	4,994	32,989
Total off-balance sheet notional amounts	2,734	9,873	-	1,739	14,346
Maximum exposure to loss	8,755	31,834	13	6,733	47,335
Total assets of the entity	75,535	492,950	18,550	39,342	626,377

Maximum exposure to loss

Unless specified otherwise below, the Group’s maximum exposure to loss is the total of its on-balance sheet positions and its off balance sheet arrangements, being loan commitments and financial guarantees. Exposure to loss is mitigated through collateral, financial guarantees, the availability of netting and credit protection held.

Multi-seller conduit programme

The multi-seller conduit engages in providing financing to various clients and holds whole or partial interests in pools of receivables or similar obligations. These instruments are protected from loss through over-collateralisation, seller guarantees, or other credit enhancements provided to the conduit. The Group’s off-balance sheet exposure included in the table above represents liquidity facilities that are provided to the conduit for the benefit of the holders of the commercial paper issued by the conduit and will only be drawn where the conduit is unable to access the commercial paper market. If these liquidity facilities are drawn, the Group is protected from loss through over-collateralisation, seller guarantees, or other credit enhancements provided to the conduit.

Lending

The portfolio includes lending provided by the Group to unconsolidated structured entities in the normal course of its lending business to earn income in the form of interest and lending fees and includes loans to structured entities that are generally collateralised by property, equipment or other assets. All loans are subject to the Group’s credit sanctioning process. Collateral arrangements are specific to the circumstances of each loan with additional guarantees and collateral sought from the sponsor of the structured entity for certain arrangements. During the period the Group incurred an impairment of £11m (2016: £24m) against such facilities.

Investment funds and trusts

In the course of its fund management activities, the Group establishes pooled investment funds that comprise investments of various kinds, tailored to meet certain investors’ requirements. The Group’s interest in funds is generally restricted to a fund management fee, the value of which is typically based on the performance of the fund.

The Group acts as trustee to a number of trusts established by or on behalf of its clients. The purpose of the trusts, which meet the definition of structured entities, is to hold assets on behalf of beneficiaries. The Group’s interest in trusts is generally restricted to unpaid fees which, depending on the trust, may be fixed or based on the value of the trust assets. Barclays has no other risk exposure to the trusts.

Other

This includes fair value loans with structured entities where the market risk is materially hedged with corresponding derivative contracts, interests in debt securities issued by securitisation vehicles and drawn and undrawn loan facilities to these entities.

Assets transferred to sponsored unconsolidated structured entities

Assets transferred to sponsored unconsolidated structured entities were immaterial.

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Investments in associates and joint ventures

12 Months Ended

Dec. 31, 2017

Investments in joint ventures and associates [abstract]

Investments in associates and joint ventures

The section presents information on the Group’s investments in subsidiaries, joint ventures and associates and its interests in structured entities. Detail is also given on securitisation transactions the Group has entered into and arrangements that are held off-balance sheet.

38 Investments in associates and joint ventures

Accounting for associates and joint ventures

Barclays applies IAS 28 Investments in Associates and IFRS 11 Joint Arrangements. Associates are entities in which the Group has significant influence, but not control, over the operating and financial policies. Generally the Group holds more than 20%, but less than 50%, of their voting shares. Joint ventures are arrangements where the Group has joint control and rights to the net assets of the entity.

The Group’s investments in associates and joint ventures are initially recorded at cost and increased (or decreased) each year by the Group’s share of the post acquisition profit/(loss). The Group ceases to recognise its share of the losses of equity accounted associates when its share of the net assets and amounts due from the entity have been written off in full, unless it has a contractual or constructive obligation to make good its share of the losses. In some cases, investments in these entities may be held at fair value through profit or loss, for example, those held by private equity businesses.

There are no individually significant investments in joint ventures or associates held by Barclays.

	2017			2016
	Associates	Joint ventures	Total	Associates	Joint ventures	Total
	£m	£m	£m	£m	£m	£m
Equity accounted	402	316	718	321	363	684
Held at fair value through profit or loss	-	447	447	-	484	484
Total	402	763	1,165	321	847	1,168

Summarised financial information for the Group’s equity accounted associates and joint ventures is set out below. The amounts shown are the net income of the investees, not just the Group’s share for the year ended 31 December 2017, with the exception of certain undertakings for which the amounts are based on accounts made up to dates not earlier than three months before the balance sheet date.

	Associates		Joint ventures
	2017	2016	2017	2016
	£m	£m	£m	£m
Profit from continuing operations	117	33	77	64
Other comprehensive expense	-	-	(15)	19
Total comprehensive income from continuing operations	117	33	62	83

Unrecognised shares of the losses of individually immaterial associates and joint ventures were £nil (2016: £nil).

The Group’s associates and joint ventures are subject to statutory or contractual requirements such that they cannot make remittances of dividends or make loan repayments to Barclays PLC without agreement from the external parties.

The Group’s share of commitments and contingencies of its associates and joint ventures comprised unutilised credit facilities provided to customers of £1,712m (2016: £1,755m). In addition, the Group has made commitments to finance or otherwise provide resources to its joint ventures and associates of £246m (2016: £263m).

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Securitisations

12 Months Ended

Dec. 31, 2017

Disclosure of transferred financial assets that are not derecognised in their entirety [abstract]

Securitisations

The section presents information on the Group’s investments in subsidiaries, joint ventures and associates and its interests in structured entities. Detail is also given on securitisation transactions the Group has entered into and arrangements that are held off-balance sheet.

39 Securitisations

Accounting for securitisations

The Group uses securitisations as a source of finance and a means of risk transfer. Such transactions generally result in the transfer of contractual cash flows from portfolios of financial assets to holders of issued debt securities.

Securitisations may, depending on the individual arrangement, result in continued recognition of the securitised assets and the recognition of the debt securities issued in the transaction; lead to partial continued recognition of the assets to the extent of the Group’s continuing involvement in those assets or to derecognition of the assets and the separate recognition, as assets or liabilities, of any rights and obligations created or retained in the transfer. Full derecognition only occurs when the Group transfers both its contractual right to receive cash flows from the financial assets, or retains the contractual rights to receive the cash flows, but assumes a contractual obligation to pay the cash flows to another party without material delay or reinvestment, and also transfers substantially all the risks and rewards of ownership, including credit risk, prepayment risk and interest rate risk.

In the course of its normal banking activities, the Group makes transfers of financial assets, either where legal rights to the cash flows from the asset are passed to the counterparty or beneficially, where the Group retains the rights to the cash flows but assumes a responsibility to transfer them to the counterparty. Depending on the nature of the transaction, this may result in derecognition of the assets in their entirety, partial derecognition or no derecognition of the assets subject to the transfer.

A summary of the main transactions, and the assets and liabilities and the financial risks arising from these transactions, is set out below:

Transfers of financial assets that do not result in derecognition

Securitisations

The Group was party to securitisation transactions involving its residential mortgage loans and credit card balances.

In these transactions, the assets, interests in the assets, or beneficial interests in the cash flows arising from the assets, are transferred to a special purpose entity, which then issues interest bearing debt securities to third party investors.

Securitisations may, depending on the individual arrangement, result in continued recognition of the securitised assets and the recognition of the debt securities issued in the transaction. Partial continued recognition of the assets to the extent of the Group’s continuing involvement in those assets can also occur or derecognition of the assets and the separate recognition, as assets or liabilities, of any rights and obligations created or retained in the transfer.

The following table shows the carrying amount of securitised assets that have not resulted in full derecognition, together with the associated liabilities, for each category of asset on the balance sheet:

	2017				2016
	Assets		Liabilities		Assets		Liabilities
	Carrying amount	Fair value	Carrying amount	Fair value	Carrying amount	Fair value	Carrying amount	Fair value
	£m	£m	£m	£m	£m	£m	£m	£m
Loans and advances to customers
Residential mortgage loans	-	-	-	-	125	120	(107)	(107)
Credit cards, unsecured and other retail lending	3,772	3,757	(3,635)	(3,626)	5,094	5,084	(4,926)	(4,931)
Total	3,772	3,757	(3,635)	(3,626)	5,219	5,204	(5,033)	(5,038)

Balances included within loans and advances to customers represent securitisations where substantially all the risks and rewards of the asset have been retained by the Group.

The relationship between the transferred assets and the associated liabilities is that holders of notes may only look to cash flows from the securitised assets for payments of principal and interest due to them under the terms of their notes, although the contractual terms of their notes may be different to the maturity and interest of the transferred assets.

For transfers of assets in relation to repurchase agreements, see Note 22 Reverse repurchase agreements including other similar and secured lending and borrowing and Note 40 Assets pledged.

Continuing involvement in financial assets that have been derecognised

In some cases, the Group may have transferred a financial asset in its entirety but may have continuing involvement in it. This arises in asset securitisations where loans and asset backed securities were derecognised as a result of the Group’s involvement, mainly with CLOs and CMBS. Continuing involvement largely arises from providing financing into these structures in the form of retained notes, which do not bear first losses.

The table below shows the potential financial implications of such continuing involvement:

	Continuing involvementa			Gain/(loss) from continuing involvement
	Carrying amount	Fair value	Maximum exposure to loss	For the year ended	Cumulative to 31 December
Type of transfer	£m	£m	£m	£m	£m
2017
CLO and other assets	-	-	-	-	-
Commercial mortgage backed securities	94	94	94	1	1
Total	94	94	94	1	1
2016
CLO and other assets	10	10	10	-	(3)
Commercial mortgage backed securities	-	-	-	-	-
Total	10	10	10	-	(3)

Note

a Assets which represent the Group’s continuing involvement in derecognised assets are recorded in Loans and advances and Trading portfolio assets.

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Assets pledged

12 Months Ended

Dec. 31, 2017

Disclosure of offsetting of financial liabilities [abstract]

Disclosure of collateral [text block]

The section presents information on the Group’s investments in subsidiaries, joint ventures and associates and its interests in structured entities. Detail is also given on securitisation transactions the Group has entered into and arrangements that are held off-balance sheet.

40 Assets pledged

Assets are pledged as collateral to secure liabilities under repurchase agreements, securitisations and stock lending agreements or as security deposits relating to derivatives. Assets pledged as collateral include all assets categorised as encumbered in the disclosure on page 129 (unaudited), other than those held in commercial paper conduits.  In these transactions, Barclays will be required to step in to provide financing itself under a liquidity facility if the vehicle cannot access the commercial paper market. The following table summarises the nature and carrying amount of the assets pledged as security against these liabilities:

	2017	2016
	£m	£m
Trading portfolio assets	73,899	51,241
Financial assets at fair value	4,798	3,195
Loans and advances to customers	41,772	30,414
Cash collateral	56,351	68,797
Financial investments	15,058	13,053
Non current assets held for sale	-	117
Assets pledged	191,878	166,817

Barclays has an additional £9bn(2016: £14bn) of loans and advances within its asset backed funding programmes that can readily be used to raise additional secured funding and are available to support future issuance.

Total assets pledged includes a collateral pool put in place to provide security for the UKRF funding deficit. Refer to Note 35 for further details.

Collateral held as security for assets

Under certain transactions, including reverse repurchase agreements and stock borrowing transactions, the Group is allowed to resell or re-pledge the collateral held. The fair value at the balance sheet date of collateral accepted and re-pledged to others was as follows:

	2017	2016
	£m	£m
Fair value of securities accepted as collateral	608,412	466,975
Of which fair value of securities re-pledged/transferred to others	547,637	405,582

Additional disclosure has been included in collateral and other credit enhancements (see pages 89 to 99).

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Related party transactions and Directors remuneration

12 Months Ended

Dec. 31, 2017

Consolidated and separate financial statements [line items]

Related party transactions and Directors remuneration

The notes included in this section focuses on related party transactions, Auditors’ remuneration and directors’ remuneration. Related parties include any subsidiaries, associates, joint ventures, entities under common directorships and Key Management Personnel.

41Related party transactions and Directors’ remuneration

Related party transactions

Parties are considered tobe related if one party hasthe abilityto control theother party or exercise significant influenceover theother party inmakingfinancialor operational decisions,or oneother partycontrols both.The definitionincludessubsidiaries, associates,joint ventures andtheGroup’s pension schemes.

Subsidiaries

Transactions betweenBarclays PLC and itssubsidiaries also meetthe definition of relatedpartytransactions. Where these are eliminated onconsolidation,they are notdisclosed in the Group Financial Statements.TransactionsbetweenBarclaysPLCand its subsidiary, Barclays Bank PLC,are fully disclosed in BarclaysPLC’sbalance sheet and income statement. A list of the Group’sprincipal subsidiaries is shown in Note 36.

Associates, joint ventures and other entities

The Groupprovidesbanking services to its associates, joint ventures, the Group pension funds (principally the UK Retirement Fund) and to entitiesunder common directorships,providingloans,overdrafts,interest and non-interest bearing deposits and current accounts to these entities as wellas other services. Groupcompanies also provideinvestment management and custodian services to the Group pension schemes. The Group alsoprovidesbanking services for unit trusts and investment funds managed byGroupcompanies, which are not individually material. All of thesetransactions are conductedon the sameterms as third party transactions. Summarised financial informationfor theGroup’sinvestments inassociates and joint ventures is set out in Note 38.

Amountsincluded inthe Group’s financialstatements, in aggregate, by category of relatedparty entity are as follows:

	Associates	Joint ventures	Pension funds, unit trusts andinvestmentfunds
	£m	£m	£m
For the year ended and as at 31 December 2017
Income/(expense)	(20)	38	4
Impairment releases	2	-	-
Total assets	2	1,048	2
Total liabilities	75	2	162
For the year ended and as at 31 December 2016
Income/(expense)	(20)	7	4
Impairment charges	(13)	-	-
Total assets	72	2,244	-
Total liabilities	94	95	260
For the year ended and as at 31 December 2015
Income/(expense)	(19)	40	4
Impairment charges	(4)	(2)	-
Total assets	36	1,578	-
Total liabilities	158	133	184

Guarantees, pledges or commitments given in respect of these transactions in the year were £27m (2016: £940m) predominantly relating to joint ventures. No guarantees, pledges or commitments were received in the year. Derivatives transacted on behalf of the pensions funds, unit trusts and investment funds were £3m (2016: £3m).

Key Management Personnel

The Group’s Key Management Personnel, and persons connected with them, are also considered to be related parties for disclosure purposes. Key Management Personnel are defined as those persons having authority and responsibility for planning, directing and controlling the activities of Barclays PLC (directly or indirectly) and comprise the Directors of Barclays PLC and the Officers of the Group, certain direct reports of the Group Chief Executive and the heads of major business units and functions.

There were no material related party transactions with entities under common directorship where a Director or other member of Key Management Personnel (or any connected person) is also a Director or other member of Key Management Personnel (or any connected person) of Barclays.

41Related party transactions and Directors’ remuneration continued

The Group provides banking services to Directors and other Key Management Personnel and persons connected to them. Transactions during the year and the balances outstanding were as follows:

Loans outstanding
	2017	2016
	£m	£m
As at 1 January	9.2	9.8
Loans issued during the year	0.5	0.6
Loan repayments during the year/change of key management personnel	(4.9)	(1.2)
As at 31 December	4.8	9.2

No allowances for impairment were recognised in respect of loans to Directors or other members of Key Management Personnel (or any connected person).

Deposits outstanding
	2017	2016
	£m	£m
As at 1 January	7.3	116.5
Deposits received during the year	25.7	18.9
Deposits repaid during the year/change of key management personnel	(26.1)	(128.1)
As at 31 December	6.9	7.3

Total commitments outstanding

Total commitments outstanding refers to the total of any undrawn amounts on credit cards and/or overdraft facilities provided to Key Management Personnel. Total commitments outstanding as at 31 December 2017were £0.3m (2016: £0.2m).

All loans to Directors and other Key Management Personnel (and persons connected to them), (a) were made in the ordinary course of business, (b) were made on substantially the same terms, including interest rates and collateral, as those prevailing at the same time for comparable transactions with other persons and (c) did not involve more than a normal risk of collectability or present other unfavourable features.

Remuneration of Directors and other Key Management Personnel

Total remuneration awarded to Directors and other Key Management Personnel below represents the awards made to individuals that have been approved by the Board Remuneration Committee as part of the latest remuneration decisions, and is consistent with the approach adopted for disclosures set out on pages 93 to 116.Costs recognisedin the income statement reflect the accounting charge for the year included within operating expenses. The difference between the values awarded and the recognised income statement charge principally relates to the recognition of deferred costs for prior year awards. Figures are provided for the period that individuals met the definition of Directors and other Key Management Personnel.

	2017	2016
	£m	£m
Salaries and other short-term benefits	33.9	31.9
Pension costs	0.1	0.2
Other long-term benefits	18.4	11.0
Share-based payments	26.8	21.9
Employer social security charges on emoluments	9.6	6.2
Costs recognised for accounting purposes	88.8	71.2
Employer social security charges on emoluments	(9.6)	(6.2)
Other long-term benefits – difference between awards granted and costs recognised	(9.8)	(2.5)
Share-based payments – difference between awards granted and costs recognised	(11.7)	(8.9)
Total remuneration awarded	57.7	53.6

41Related party transactions and Directors’ remuneration continued

Disclosure required by the Companies Act 2006

The following information regarding Directors is presented in accordance with the Companies Act 2006:

	2017	2016
	£m	£m
Aggregate emolumentsa	8.5	8.1
Amounts paid under LTIPsb	1.1	-
	9.6	8.1

Notes

a The aggregate emoluments include amounts paid for the 2017 year. In addition, deferred share awards for 2017 will be made to James E Staley and Tushar Morzaria which will only vest subject to meeting certain conditions. The total of the deferred share awards is £1m (2016: £1.4m).

b The figure above for "Amounts paid under LTIPs" relates to an LTIP award that was released to Tushar Morzaria in 2017. Dividend shares released on the award are excluded. The LTIP figure in the single total figure table for executive Directors' 2017 remuneration in the Directors' Remuneration report relates to the award that is scheduled to be released in 2018 in respect of the 2015-2017 LTIP cycle.There were no pension contributions paid to defined contribution schemes on behalf of Directors (2016: £nil). There were no notional pension contributions to defined contribution schemes.

As at 31 December 2017, there were no Directors accruing benefits under a defined benefit scheme (2016: nil).

Directors’ and Officers’ shareholdings and options

The beneficial ownership of ordinary share capital of Barclays PLC by all Directors and Officers of Barclays PLC (involving 22 persons) at 31 December 2017 amounted to 12,460,877 (2016: 11,464,580) ordinary shares of 25p each (0.07% of the ordinary share capital outstanding).

At 31 December 2017, executive Directors and Officers of Barclays PLC (involving 11 persons) held options to purchase a total of 6,000(2016: 22,527) Barclays PLC ordinary shares of 25p each at a price of120p under Sharesave.

Advances and credit to Directors and guarantees on behalf of Directors

In accordance with Section 413 of the Companies Act 2006, the total amount of advances and credits made available in 2017 to persons who served as Directors during the year was £0.2m (2016: £0.2m). The total value of guarantees entered into on behalf of Directors during 2017 was £nil (2016: £nil).

Barclays Bank PLC [member]

Consolidated and separate financial statements [line items]

Related party transactions and Directors remuneration

r Related Parties

The aggregate emoluments of all Directors and Officers of Barclays Bank PLC who held office during the year (2017: 30 persons, 2016: 33 persons, 2015: 33 persons) for the year ended 31 December 2017amounted to £88.7m (2016: £71.3m; 2015: £52.5m). In addition, the aggregate amount set aside by the Bank and its subsidiaries for the year ended 31 December 2017, to provide pension benefits for the Directors and Officers amounted to £0.1m (2016: £0.2m; 2015: £0.3m).

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Auditors' remuneration

12 Months Ended

Dec. 31, 2017

Auditor's remuneration [abstract]

Auditor's remuneration

The notes included in this section focuses on related party transactions, Auditors’ remuneration and directors’ remuneration. Related parties include any subsidiaries, associates, joint ventures, entities under common directorships and Key Management Personnel.

42 Auditors’ remuneration

Auditors’ remuneration is included within consultancy, legal and professional fees in administration and general expenses and comprises:

	2017	2016	2015
	£m	£m	£m
Audit of the Group's annual accounts	11	14	13
Other services:
Audit of the Company's subsidiariesa	27	27	21
Other audit related feesb	8	4	7
Other servicesc	2	4	2
Total Auditors' remuneration	48	49	43

Notes

• Comprises the fees for the statutory audit of the subsidiaries both inside and outside the UK and fees for work performed by associates of KPMG or PwC in respect of the consolidated financial statements of the Company.
• Comprises services in relation to statutory and regulatory filings. These include audit services for the review of the interim financial information under the Listing Rules of the UK listing authority.
• Includes consultation on tax matters, tax advice relating to transactions and other tax planning and advice.

KPMG became the Group’s principal auditor in 2017. PwC was the principal auditor in 2016 and 2015.

The figures shown in the above table relate to fees paid to KPMG or PwC as principal auditor. In addition, fees paid to KPMG in relation to discontinued operations were £4m (PwC 2016: £12m, PwC 2015: £10m).

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Assets included in disposal groups classified as held for sale and associated liabilities

12 Months Ended

Dec. 31, 2017

Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract]

Disclosure of discontinued operations [text block]

The notes included in this section focuses on related party transactions, Auditors’ remuneration and directors’ remuneration. Related parties include any subsidiaries, associates, joint ventures, entities under common directorships and Key Management Personnel.

43Assets included in disposal groups classified as held for sale and associated liabilities

Accounting for non-current assets held for sale and associated liabilities

The group applies IFRS 5 Non-current Assets Held for Sale and Discontinued Operations.

Non-current assets (or disposal groups) are classified as held for sale when their carrying amount is to be recovered principally through a sale transaction rather than continuing use. In order to be classified as held for sale, the asset must be available for immediate sale in its present condition subject only to terms that are usual and customary and the sale must be highly probable. Non-current assets (or disposal groups) held for sale are measured at the lower of carrying amount and fair value less cost to sell.

Assets included in disposal groups classified as held for sale
	Total	Total
	2017	2016
	£m	£m
Cash and balances at central banks	-	2,930
Items in the course of collection from other banks	-	570
Trading portfolio assets	-	3,084
Financial assets designated at fair value	3	6,984
Derivative financial instruments	-	1,992
Financial investments	-	7,737
Loans and advances to banks	-	1,666
Loans and advances to customers	1,164	43,504
Prepayments, accrued income and other assets	-	696
Investments in associates and joint ventures	-	87
Property, plant and equipment	26	954
Goodwill	-	997
Intangible assets	-	570
Current and deferred tax assets	-	149
Retirement benefit assets	-	33
Total	1,193	71,953
Balance of impairment unallocated under IFRS 5	-	(499)
Total assets classified as held for sale	1,193	71,454
Liabilities included in disposal groups classified as held for sale
	Total	Total
	2017	2016
	£m	£m
Deposits from banks	-	2,149
Items in the course of collection due to banks	-	373
Customer accounts	-	42,431
Repurchase agreements and other similar secured borrowing	-	597
Trading portfolio liabilities	-	388
Financial liabilities designated at fair value	-	7,325
Derivative financial instruments	-	1,611
Debt securities in issue	-	7,997
Subordinated liabilities	-	934
Accruals, deferred income and other liabilities	-	1,180
Provisions	-	103
Current and deferred tax liabilities	-	162
Retirement benefit liabilities	-	42
Total liabilities classified as held for sale	-	65,292
Net assets classified as held for sale	1,193	6,162
Expected contribution to BAGL	-	866
Disposal group post contribution	1,193	7,028

During the year, a number of disposal groups classified as held for sale have been disposed of. The £70bn decrease in assets is driven by the disposals of BAGL (£65bn), the French retail business (£4bn), the Egypt business (£1bn), Barclays Vida Pensiones (£0.7bn) and the Zimbabwe business (£0.4bn). The associated liabilities of the above disposal groups have also been sold in the year.

Discontinued Operations

On 1 March 2016, Barclays announced its intention to reduce the Group’s 62.3% interest in BAGL to a level which would permit Barclays to deconsolidate BAGL from a regulatory perspective and, prior to that, from an accounting perspective. From this date, BAGL was treated as a discontinued operation. On 5 May 2016, Barclays sold 12.2% of the Group’s interest in BAGL and on 1 June 2017 Barclays sold a further 33.7% of BAGL’s issued share capital, resulting in the accounting deconsolidation of BAGL from the Barclays Group. As a result, as of 1 June 2017 BAGL was consequently no longer reported as a discontinued operation. At this time, Barclays holding in BAGL technically met the requirements to be treated as an Associate. However, following a revision of its governance rights in July 2017 and the difference being immaterial, the holding was treated as an Available for Sale (AFS) asset from the transaction date. In Q317 Barclays contributed 1.5% of BAGL’s ordinary shares to a Black Economic Empowerment scheme, resulting in Barclays accounting for 126 million ordinary shares in BAGL, representing 14.9% of BAGL’s issued share capital. The retained investment is reported as an Available for Sale (AFS) asset, in the Head Office segment, with Barclays’ share of BAGL’s dividend recognised in the Head Office income statement.

Prior to the disposal of shares on 1 June 2017, BAGL met the requirements for presentation as a discontinued operation. As such, the results, which have been presented as the profit after tax and non-controlling interest in respect of the discontinued operation on the face of the Group income statement, are analysed in the income statement below. The income statement, statement of other comprehensive income and cash flow statement below represent five months of results as a discontinued operation to 31 May 2017, compared to the full year ended 31 December 2016.

Barclays Africa disposal group income statement
	2017	2016
For the year ended 31 December	£m	£m
Net interest income	1,024	2,169
Net fee and commission income	522	1,072
Net trading income	149	281
Net investment income	30	45
Net premiums from insurance contracts	161	362
Other income	(16)	8
Total income	1,870	3,937
Net claims and benefits incurred on insurance contracts	(84)	(191)
Total income net of insurance claims	1,786	3,746
Credit impairment charges and other provisions	(177)	(445)
Net operating income	1,609	3,301
Staff costs	(586)	(1,186)
Administration and general expensesa	(1,634)	(1,224)
Operating expenses	(2,220)	(2,410)
Share of post-tax results of associates and joint ventures	5	6
(Loss)/profit before tax	(606)	897
Taxation	(154)	(306)
(Loss)/profit after taxb	(760)	591
Attributable to:
Equity holders of the parent	(900)	189
Non-controlling interests	140	402
(Loss)/profit after taxb	(760)	591

Notes

• Includes impairment of £1,090m (2016: £nil).
• Total loss in respect of the discontinued operation was £2,195m which included the £60m loss on sale and £1,375m loss on recycling of other comprehensive loss on reserves.

Other comprehensive income relating to discontinued operations is as follows:
	2017	2016
For the year ended 31 December	£m	£m
Available for sale assets	(3)	(9)
Currency translation reserves	(38)	1,451
Cash flow hedge reserves	19	89
Other comprehensive (loss)/income, net of tax from discontinued operations	(22)	1,531

The cash flows attributed to the discontinued operation are as follows:
	2017	2016
For the year ended 31 December	£m	£m
Net cash flows from operating activities	540	1,164
Net cash flows from investing activities	(245)	(691)
Net cash flows from financing activities	(165)	(105)
Effect of exchange rates on cash and cash equivalents	(29)	37
Net increase in cash and cash equivalents	101	405

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Barclay's Bank PLC (the Parent Company)

12 Months Ended

Dec. 31, 2017

Parent company [abstract]

Barclay's Bank PLC (the Parent Company)

The notes included in this section focuses on related party transactions, Auditors’ remuneration and directors’ remuneration. Related parties include any subsidiaries, associates, joint ventures, entities under common directorships and Key Management Personnel.

44 Barclays PLC (the Parent Company)

Other income

Other income of £690m(2016:£334m) includes £639m (2016: £457m) of income receivedfromgross coupon payments on Barclays BankPLC issued AT1 securities.

Non-Current Assets and Liabilities

Investment in subsidiaries

The investment in subsidiaries of £39,354m (2016: £36,553m) predominantly represents investments made into Barclays Bank PLC, including £8,986m (2016: £6,486m) of AT1 securities. The increase of £2,801m during the year was driven by AT1 issuances of £2,500m during the period, as well as a £300m investment in Barclays Services Limited (the “Group Service Company”).

The Group Service Company was established in September 2017 as a direct subsidiary of Barclays PLC to deliver operational continuity and to drive operational efficiencies across the Group. In September 2017, Barclays transferred c.£3.8bn of assets and liabilities from Barclays Bank PLC and its subsidiaries to the Group Service Company.

Loans and advances to subsidiaries, subordinated liabilities and debt securities in issue

During the period, Barclays PLC issued $2bn of Fixed Rate Subordinated Notes, €1.5bn of Fixed Rate Subordinated Notes and SGD 0.2bn Fixed Rate Subordinated Notes included within the subordinated liabilities balance of £6,501m (2016: £3,789m), $5bn of Fixed and Floating Rate Senior Notes, £1.95bn of Fixed Rate Senior Notes and €0.5bn Fixed Rate Senior Notes included within the debt securities in issue balance of £22,110m (2016: £16,893m). The proceeds raised through these transactions were used to invest in Barclays Bank PLC in each case with a ranking corresponding to the notes issued by Barclays PLC and included within the loans and advances to subsidiaries balance of £23,970m (2016: £19,421m).

Financial investments

The financial investment assets relate to loans made to subsidiaries of the Group accounted for as AFS instruments. These include a feature that allows for the loan to be written down in whole or in part by the borrower only in the event that the liabilities of the subsidiary would otherwise exceed its assets.

Derivativefinancialinstrument

The derivative financial instrument of £161m (2016: £268m) held by the Parent Company represents Barclays PLC’s right to receive a Capital Note for no additional consideration, in the event the Barclays PLC consolidated CRD IV CET1 ratio (FSA October 2012 transitional statement) falls below 7% at which point the notes are automatically assigned by the holders to Barclays PLC.

Management of internal investments, loans and advances

Barclays PLC retains the discretion to manage the nature of its internal investments in subsidiaries according to their regulatory and business needs. As we implement our structural reform programme, Barclays PLC expects to invest capital and funding in Barclays Bank PLC and other Group subsidiaries such as the Group Service Company, the US IHC and the UK ring-fenced bank. In October 2017, the Bank of England published a consultation on “Internal MREL” and following that consultation a final statement of policy is expected to be published in H1 2018. Accordingly, during the course of 2018 Barclays expects to restructure certain of its investments in subsidiaries, including to subordinate internal MREL beneath operating liabilities, to the extent required to achieve compliance with internal MREL requirements which are expected to be in effect from 1 January 2019.

Total equity

Called up share capital and share premium of Barclays PLC was £22,045m (2016: £21,842m). Other equity instruments of £8,943m (2016: £6,453m) comprises of AT1 securities. For further details please refer to Note 31 Ordinary shares, share premium and other equity.

Structural Reform

Barclays’ plans for UK ring-fencing remain on track. The relevant court processes began in November 2017 with the Sanction hearing to be held on 26 and 27 February 2018 at which the Court will be requested to sanction Barclays’ ring-fencing transfer scheme. We intend to complete the reorganisation and establish the UK ring-fenced bank in April 2018, ahead of the 1 January 2019 legislative deadline for implementation.

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Capital

12 Months Ended

Dec. 31, 2017

Barclays Bank PLC [member]

Consolidated and separate financial statements [line items]

Disclosure of objectives, policies and processes for managing capital [text block]

p Capital

The Barclays Bank PLC Group’s policies and objectives for managing capital are the same as those for the Barclays PLC Group, disclosed on page 346.

The table below provides details of the Barclays Bank PLC Group at 31 December 2017.

Regulatory capital	2017
	£m
Fully loaded Common Equity Tier 1 capital	45,232
PRA transitional tier 1 capital	58,325
PRA transitional total regulatory capital	73,339

XML

Other disclosures - Risk Review

12 Months Ended

Dec. 31, 2017

Additional information [abstract]

Other disclosures

Credit risk (audited)

The risk of loss to the firm from the failure of clients, customers or counterparties, including sovereigns, to fully honour their obligations to the firm, including the whole and timely payment of principal, interest, collateral and other receivables.

Overview

The credit risk that the Group faces arises mainly from wholesale and retail loans and advances together with the counterparty credit risk arising from derivative contracts with clients. Other sources of credit risk arise from trading activities, including: debt securities, settlement balances with market counterparties, available for sale assets and reverse repurchase loans.

Credit risk management objectives are to:

• maintain a framework of controls to enable credit risk taking to be based on sound credit risk management principles;
• identify, assess and measure credit risk clearly and accurately across the Group and within each separate business, from the level of individual facilities up to the total portfolio;
• control and plan credit risk taking in line with external stakeholder expectations and avoiding undesirable concentrations;
• monitor credit risk and adherence to agreed controls;
• enable risk-reward objectives to be met.

More information covering the reporting of credit risk can be found in Barclays PLC Pillar 3 Report2017.

Organisation and structure

Wholesale and retail portfolios are managed separately to reflect the differing nature of the assets; wholesale balances tend to be larger and are managed on an individual basis, while retail balances are larger in number but smaller in value and are, therefore, managed on a homogenous portfolio basis.

Credit risk management responsibilities have been structured so that decisions are taken as close as possible to the business, while enforcing robust review and challenge of performance, risk infrastructure and strategic plans. The credit risk management teams in each business are accountable to the relevant Business CRO who, in turn, reports to the Group CRO.

Roles and responsibilities

The responsibilities of the credit risk management teams in the businesses, the sanctioning team and other shared services include: sanctioning new credit agreements (principally wholesale); setting policies for approval of transactions (principally retail); setting risk appetite; monitoring risk against limits and other parameters; maintaining robust processes, data gathering, quality, storage and reporting methods for effective credit risk management; performing effective turnaround and workout scenarios for wholesale portfolios via dedicated restructuring and recoveries teams; maintaining robust collections and recovery processes/units for retail portfolios; and review and validation of credit risk measurement models.

For wholesale portfolios, credit risk approval is undertaken by experienced credit risk professionals operating within a clearly defined delegated authority framework, with only the most senior credit officers entrusted with the higher levels of delegated authority. The largest credit exposures, which are outside the Risk Sanctioning Unit or Risk Distribution Committee authority require the support of the Group Senior Credit Officers (GSCOs), the Group’s most senior credit risk sanctioners. For exposures in excess of the GSCOs’ authority, approval from the Group CRO is required. In the wholesale portfolios, credit risk managers are organised in sanctioning teams by geography, industry and/or product.

The role of the Central Risk function is to provide Group-wide direction, oversight and challenge of credit risk taking. Central Risk sets the Credit Risk Control Framework, which provides the structure within which credit risk is managed, together with supporting credit risk policies.

Credit risk mitigation

The Group employs a range of techniques and strategies to actively mitigate credit risks. These can broadly be divided into three types:

• netting and set-off
• collateral
• risk transfer

Netting and set-off

In most jurisdictions in which the Group operates, credit risk exposures can be reduced by applying netting and set-off. In exposure terms, this credit risk mitigation technique has the largest overall impact on net exposure to derivative transactions, compared with other risk mitigation techniques.

For derivative transactions, the Group’s normal practice is to enter into standard master agreements with counterparties (e.g. ISDAs). These master agreements typically allow for netting of credit risk exposure to a counterparty resulting from derivative transactions against the obligations to the counterparty in the event of default, and so produce a lower net credit exposure. These agreements may also reduce settlement exposure (e.g. for foreign exchange transactions) by allowing payments on the same day in the same currency to be set-off against one another.

Collateral

The Group has the ability to call on collateral in the event of default of the counterparty, comprising:

• home loans: a fixed charge over residential property in the form of houses, flats and other dwellings. The value of collateral is impacted by property market conditions which drive demand and therefore value of the property. Other regulatory interventions on ability to repossess, longer period to repossession and granting of forbearance may also affect the collateral value.
• wholesale lending: a fixed charge over commercial property and other physical assets, in various forms.
• other retail lending: includes charges over motor vehicle and other physical assets; second lien charges over residential property, which are subordinate to first charges held either by the Group or by another party; and finance lease receivables, for which typically the Group retains legal title to the leased asset and has the right to repossess the asset on the default of the borrower.
• derivatives: the Group also often seeks to enter into a margin agreement (e.g. Credit Support Annex) with counterparties with which the Group has master netting agreements in place. These annexes to master agreements provide a mechanism for further reducing credit risk, whereby collateral (margin) is posted on a regular basis (typically daily) to collateralise the mark to market exposure of a derivative portfolio measured on a net basis. The Group may additionally negotiate the receipt of an independent amount further mitigating risk by collateralising potential mark to market exposure moves.
• reverse repurchase agreements: collateral typically comprises highly liquid securities which have been legally transferred to the Group subject to an agreement to return them for a fixed price.
• financial guarantees and similar off-balance sheet commitments: cash collateral may be held against these arrangements.

Risk transfer

A range of instruments including guarantees, credit insurance, credit derivatives and securitisation can be used to transfer credit risk from one counterparty to another. These mitigate credit risk in two main ways:

• if the risk is transferred to a counterparty which is more creditworthy than the original counterparty, then overall credit risk is reduced
• where recourse to the first counterparty remains, both counterparties must default before a loss materialises. This is less likely than the default of either counterparty individually so credit risk is reduced.

Detailed policies are in place to appropriately recognise and record credit risk mitigation and more information can be found in the Barclays PLC Pillar 3 Report 2017.

Market risk (audited)

The risk of loss arising from potential adverse changes in the value of the firm’s assets and liabilities from fluctuation in market variables including, but not limited to, interest rates, foreign exchange, equity prices, commodity prices, credit spreads, implied volatilities and asset correlations.

Overview

Market risk arises primarily as a result of client facilitation in wholesale markets, involving market making activities, risk management solutions and execution of syndications. Upon execution of a trade with a client, the Group will look to hedge against the risk of the trade moving in an adverse direction. Mismatches between client transactions and hedges result in market risk due to changes in asset prices.

Organisation and structure

Market risk in the businesses resides primarily in Barclays International and Group Treasury. These businesses have the mandate to incur market risk. Market risk oversight and challenge is provided by business Committees and Group Committees, including the Market Risk Committee.

Roles and responsibilities

The objectives of market risk management are to:

• understand and control market risk by robust measurement, limit setting, reporting and oversight
• facilitate business growth within a controlled and transparent risk management framework
• control market risk in the businesses according to the allocated appetite

To meet the above objectives, a well established governance structure is in place to manage these risks consistent with the ERMF. See page77 on risk management strategy, governance and risk culture.

The BRC recommends market risk appetite to the Board for their approval. The Market Risk Principal Risk Lead (PR Lead) is responsible for the Market Risk Control Framework and, under delegated authority from the Group CRO, agrees with the Business CROs a limit framework within the context of the approved market risk appetite.

The Market Risk Committee approves and makes recommendations concerning the Group-wide market risk profile. This includes overseeing the operation of the Market Risk Framework and associated standards and policies; reviewing arising market or regulatory issues, limits and utilisation; and risk appetite levels to the Board. The Committee is chaired by the PR Lead and attendees include the business heads of market risk, business aligned market risk managers and Internal Audit.

The head of each business is accountable for all market risks associated with its activities, while the head of the market risk team covering each business is responsible for implementing the risk control framework for market risk.

More information on market risk management can be found in Barclays PLC Pillar 3 Report2017.

Management Value at Risk

• estimates the potential loss arising from unfavourable market movements, over one day for a given confidence level:
• differs from the Regulatory value at risk (VaR) used for capital purposes in scope, confidence level and horizon
• backtesting is performed to test the model is fit for purpose.

VaR is an estimate of the potential loss arising from unfavourable market movements if the current positions were to be held unchanged for one business day. For internal market risk management purposes, a historical simulation methodology with a two-year equally weighted historical period, at the 95% confidence level is used for all trading books and some banking books.

The Management VaR model in some instances may not appropriately measure some market risk exposures, especially for market moves that are not directly observable via prices. Market risk managers are required to identify risks which are not adequately captured in VaR (‘risks not in VaR’ or ‘RNIVs’).

When reviewing VaR estimates, the following considerations are taken into account:

• the historical simulation uses the most recent two years of past data to generate possible future market moves, but the past may not be a good indicator of the future;
• the one-day time horizon may not fully capture the market risk of positions that cannot be closed out or hedged within one day;
• VaR is based on positions as at close of business and consequently, it is not an appropriate measure for intra-day risk arising from a position bought and sold on the same day;
• VaR does not indicate the potential loss beyond the VaR confidence level.

Limits are applied at the total level as well as by risk factor type, which are then cascaded down to particular trading desks and businesses by the market risk management function.

See page 120 for a review of management VaR in 2017.

Liquidity risk management (audited)

Overview

The efficient management of liquidity is essential to the Group in retaining the confidence of the financial markets and maintaining that the business is sustainable. There is a control framework in place for managing liquidity risk and this is designed to meet the following objectives:

• To maintain liquidity resources that are sufficient in amount and quality and a funding profile that is appropriate to meet the liquidity risk appetite as expressed by the Board
• To maintain market confidence in the Group’s name.

This is achieved via a combination of policy formation, review and governance, analysis, stress testing, limit setting and monitoring. Together, these meet internal and regulatory requirements.

Roles and responsibilities

The Treasury and Capital Risk function is responsible for the management and governance of the liquidity risk mandate defined by the Board and the production of ILAAPs. Treasury has the primary responsibility for managing liquidity risk within the set risk appetite. The CRO for treasury and capital risk reports to the Group CRO.

Barclays’ comprehensive control framework for managing the Group’s liquidity risk is designed to deliver the appropriate term and structure of funding consistent with the Liquidity Risk Appetite (LRA) set by the Board.

The Board sets the LRA based on the internal liquidity risk model and external regulatory requirements namely the Liquidity Coverage Ratio (LCR). The LRA is represented as the level of risk the Group chooses to take in pursuit of its business objectives and in meeting its regulatory obligations. The approved LRA is implemented in line with the control framework and policy for liquidity risk.

The control framework incorporates a range of ongoing business management tools to monitor, limit and stress test the Group’s balance sheet and contingent liabilities and the Recovery Plan. Limit setting and transfer pricing are tools that are designed to control the level of liquidity risk taken and drive the appropriate mix of funds. Together, these tools reduce the likelihood that a liquidity stress event could lead to an inability to meet the Group’s obligations as they fall due. The control framework is subject to internal conformance testing and internal audit review.

The liquidity stress tests assess the potential contractual and contingent stress outflows under a range of scenarios, which are then used to determine the size of the liquidity pool that is immediately available to meet anticipated outflows if a stress occurs.

The Group maintains a range of management actions for use in a liquidity stress, these are documented in the Group Recovery Plan. Since the precise nature of any stress event cannot be known in advance, the actions are designed to be flexible to the nature and severity of the stress event and provide a menu of options that can be drawn upon as required. The Barclays Group Recovery Plan also contains more severe recovery options to generate additional liquidity in order to facilitate recovery in a severe stress. Any stress event would be regularly monitored and reviewed using key management information by key Treasury, Risk and business representatives.

Capital risk management (audited)

Overview

Capital risk is managed through ongoing monitoring and management of the capital position, regular stress testing and a robust capital governance framework.

Roles and responsibilities

The management of capital risk is integral to the Group’s approach to financial stability and sustainability management, and is embedded in the way businesses and legal entities operate.

Capital risk management is underpinned by a control framework and policy. The capital management strategy, outlined in the Group and legal entity capital plans, is developed in alignment with the control framework and policy for capital risk, and is implemented consistently in order to deliver on the Group’s objectives.

The Board approves the Group capital plan, internal stress tests and results of regulatory stress tests, and the Group recovery plan. The Treasury Committee is responsible for monitoring and managing capital risk in line with the Group’s capital management objectives, capital plan and risk frameworks. The Treasury and Capital Risk Committee monitors and reviews the capital risk profile and control environment, providing Second Line oversight of the management of capital risk. The BRC reviews the risk profile, and annually reviews risk appetite and the impact of stress scenarios on the Group capital plan/forecast in order to agree the Group’s projected capital adequacy.

Local management assures compliance with an entity’s minimum regulatory capital requirements by reporting to local Asset and Liability Committees with oversight by the Group’s Treasury Committee, as required.

Treasury has the primary responsibility for managing and monitoring capital and reports to the Group Finance Director. The Treasury and Capital Risk function contains a Capital Risk Oversight team, and is an independent risk function that reports to the Group CRO and is responsible for oversight of capital risk and production of ICAAPs.

Pension risk

The Group maintains a number of defined benefit pension schemes for past and current employees. The ability of the pension fund to meet the projected pension payments is maintained principally through investments.

Pension risk arises because the estimated market value of the pension fund assets might decline; investment returns might reduce; or the estimated value of the pension liabilities might increase. The Group monitors the pension risks arising from its defined benefit pension schemes and works with Trustees to address shortfalls. In these circumstances the Group could be required or might choose to make extra contributions to the pension fund. The Group’s main defined benefit scheme was closed to new entrants in 2012.

Maximum exposure and effects of collateral and other credit enhancements (audited)
	Maximum exposure	Netting and set-off	Collateral		Risk transfer	Net exposure
			Cash	Non-cash
As at 31 December 2017	£m	£m	£m	£m	£m	£m
On-balance sheet:
Cash and balances at central banks	171,082	-	-	-	-	171,082
Items in the course of collection from other banks	2,153	-	-	-	-	2,153
Trading portfolio assets:
Debt securities	51,200	-	-	-	-	51,200
Traded loans	3,140	-	-	(128)	-	3,012
Total trading portfolio assets	54,340	-	-	(128)	-	54,212
Financial assets designated at fair value:
Loans and advances	11,037	-	(440)	(5,497)	(344)	4,756
Debt securities	15	-	-	-	-	15
Reverse repurchase agreements	100,040	-	(426)	(99,428)	-	186
Other financial assets	519	-	-	-	-	519
Total financial assets designated at fair value	111,611	-	(866)	(104,925)	(344)	5,476
Derivative financial instruments	237,669	(184,265)	(33,092)	(6,170)	(5,885)	8,257
Loans and advances to banks	35,663	-	(6)	(583)	(37)	35,037
Loans and advances to customers:
Home loans	147,002	-	(158)	(146,554)	-	290
Credit cards, unsecured and other retail lending	55,767	-	(241)	(3,995)	(16)	51,515
Corporate loans	162,783	(6,617)	(224)	(45,819)	(4,341)	105,782
Total loans and advances to customers	365,552	(6,617)	(623)	(196,368)	(4,357)	157,587
Reverse repurchase agreements and other similar secured lending	12,546	-	-	(12,226)	-	320
Financial investments - debt securities	57,129	-	-	(463)	(853)	55,813
Other assets	869	-	-	-	-	869
Total on-balance sheet	1,048,614	(190,882)	(34,587)	(320,863)	(11,476)	490,806
Off-balance sheet:
Contingent liabilities	19,012	-	(318)	(1,482)	(228)	16,984
Documentary credits and other short-term trade-related transactions	812	-	(27)	(11)	(4)	770
Standby facilities, credit lines and other commitments	314,761	-	(46)	(31,058)	(1,753)	281,904
Total off-balance sheet	334,585	-	(391)	(32,551)	(1,985)	299,658
Total	1,383,199	(190,882)	(34,978)	(353,414)	(13,461)	790,464

Maximum exposure and effects of collateral and other credit enhancements (audited)
	Maximum exposure	Netting and set-off	Collateral		Risk transfer	Net exposure
			Cash	Non-cash
As at 31 December 2016	£m	£m	£m	£m	£m	£m
On-balance sheet:
Cash and balances at central banks	102,353	-	-	-	-	102,353
Items in the course of collection from other banks	1,467	-	-	-	-	1,467
Trading portfolio assets:
Debt securities	38,789	-	-	-	-	38,789
Traded loans	2,975	-	-	(270)	-	2,705
Total trading portfolio assets	41,764	-	-	(270)	-	41,494
Financial assets designated at fair value:
Loans and advances	10,519	-	(17)	(4,107)	(432)	5,963
Debt securities	70	-	-	-	-	70
Reverse repurchase agreements	63,162	-	(688)	(62,233)	-	241
Other financial assets	262	-	-	-	-	262
Total financial assets designated at fair value	74,013	-	(705)	(66,340)	(432)	6,536
Derivative financial instruments	346,626	(273,602)	(41,641)	(8,282)	(5,205)	17,896
Loans and advances to banks	43,251	-	(4)	(4,896)	(22)	38,329
Loans and advances to customers:
Home loans	144,765	-	(184)	(143,912)	-	669
Credit cards, unsecured and other retail lending	57,808	-	(235)	(5,258)	(95)	52,220
Corporate loans	190,211	(8,622)	(320)	(52,029)	(5,087)	124,153
Total loans and advances to customers	392,784	(8,622)	(739)	(201,199)	(5,182)	177,042
Reverse repurchase agreements and other similar secured lending	13,454	-	(79)	(13,242)	-	133
Financial investments - debt securities	62,879	-	-	(533)	(1,286)	61,060
Other assets	1,205	-	-	-	-	1,205
Total on-balance sheet	1,079,796	(282,224)	(43,168)	(294,762)	(12,127)	447,515
Off-balance sheet:
Contingent liabilities	19,908	-	(247)	(1,403)	(130)	18,128
Documentary credits and other short-term trade-related transactions	1,005	-	(24)	(18)	(3)	960
Standby facilities, credit lines and other commitments	302,681	-	(321)	(26,548)	(1,704)	274,108
Total off-balance sheet	323,594	-	(592)	(27,969)	(1,837)	293,196
Total	1,403,390	(282,224)	(43,760)	(322,731)	(13,964)	740,711

Balance sheet credit quality (audited)
	Strong (including investment grade)	Satisfactory (BB+ to B)	Higher risk (B- and below)	Maximum exposure to credit risk	Strong (including investment grade)	Satisfactory (BB+ to B)	Higher risk (B- and below)	Maximum exposure to credit risk
As at 31 December 2017	£m	£m	£m	£m	%	%	%	%
Cash and balances at central banks	171,082	-	-	171,082	100	-	-	100
Items in the course of collection from other banks	2,088	56	9	2,153	97	3	-	100
Trading portfolio assets:
Debt securities	48,489	2,085	626	51,200	95	4	1	100
Traded loans	1,432	1,189	519	3,140	45	38	17	100
Total trading portfolio assets	49,921	3,274	1,145	54,340	92	6	2	100
Financial assets designated at fair value:
Loans and advances	9,457	817	763	11,037	86	7	7	100
Debt securities	-	15	-	15	-	100	-	100
Reverse repurchase agreements	82,263	17,692	85	100,040	82	18	-	100
Other financial assets	482	37	-	519	93	7	-	100
Total financial assets designated at fair value	92,202	18,561	848	111,611	82	17	1	100
Derivative financial instruments	229,262	7,863	544	237,669	96	4	-	100
Loans and advances to banks	34,590	926	147	35,663	97	3	-	100
Loans and advances to customers:
Home loans	135,576	5,781	5,645	147,002	92	4	4	100
Credit cards, unsecured and other retail lending	26,026	24,801	4,940	55,767	47	44	9	100
Corporate loans	113,505	36,786	12,492	162,783	70	22	8	100
Total loans and advances to customers	275,107	67,368	23,077	365,552	76	18	6	100
Reverse repurchase agreements and other similar secured lending	11,430	1,101	15	12,546	91	9	-	100
Financial investments - debt securities	57,107	18	4	57,129	100	-	-	100
Other assets	482	355	32	869	55	41	4	100
Total assets	923,271	99,522	25,821	1,048,614	89	9	2	100
As at 31 December 2016
Cash and balances at central banks	102,353	-	-	102,353	100	-	-	100
Items in the course of collection from other banks	1,328	130	9	1,467	91	9	-	100
Trading portfolio assets:
Debt securities	37,037	1,344	408	38,789	96	3	1	100
Traded loans	594	1,977	404	2,975	20	66	14	100
Total trading portfolio assets	37,631	3,321	812	41,764	90	8	2	100
Financial assets designated at fair value:
Loans and advances	9,692	533	294	10,519	92	5	3	100
Debt securities	59	11	-	70	84	16	-	100
Reverse repurchase agreements	53,151	9,999	12	63,162	84	16	-	100
Other financial assets	244	18	-	262	93	7	-	100
Total financial assets designated at fair value	63,146	10,561	306	74,013	85	14	1	100
Derivative financial instruments	330,737	14,963	926	346,626	95	5	-	100
Loans and advances to banks	39,159	3,830	262	43,251	91	9	-	100
Loans and advances to customers:
Home loans	136,922	2,589	5,254	144,765	95	1	4	100
Credit cards, unsecured and other retail lending	5,343	50,685	1,780	57,808	9	88	3	100
Corporate loans	140,414	37,170	12,627	190,211	74	19	7	100
Total loans and advances to customers	282,679	90,444	19,661	392,784	72	23	5	100
Reverse repurchase agreements and other similar secured lending	9,364	4,090	-	13,454	70	30	-	100
Financial investments - debt securities	62,842	30	7	62,879	100	-	-	100
Other assets	1,085	117	3	1,205	90	10	-	100
Total assets	930,324	127,486	21,986	1,079,796	86	12	2	100

Credit risk concentrations by geography (audited)
	UnitedKingdom	Europe	Americas	Africa and Middle East	Asia	Total
As at 31 December 2017	£m	£m	£m	£m	£m	£m
On-balance sheet:
Cash and balances at central banks	53,068	57,179	56,034	63	4,738	171,082
Items in the course of collection from other banks	987	1,166	-	-	-	2,153
Trading portfolio assets	10,603	13,620	25,680	473	3,964	54,340
Financial assets designated at fair value	33,922	23,725	46,288	1,611	6,065	111,611
Derivative financial instruments	81,656	81,566	57,858	2,792	13,797	237,669
Loans and advances to banks	10,251	11,847	8,044	1,714	3,807	35,663
Loans and advances to customers	253,702	39,687	63,246	2,541	6,376	365,552
Reverse repurchase agreements and other similar secured lending	203	375	10,521	32	1,415	12,546
Financial Investments - debt securities	17,471	23,598	14,110	114	1,836	57,129
Other assets	592	13	148	33	83	869
Total on-balance sheet	462,455	252,776	281,929	9,373	42,081	1,048,614
Off-balance sheet:
Contingent liabilities	7,603	3,039	6,708	529	1,133	19,012
Documentary credits and other short-term trade related transactions	800	5	-	7	-	812
Standby facilities, credit lines and other commitments	105,112	36,079	168,003	1,601	3,966	314,761
Total off-balance sheet	113,515	39,123	174,711	2,137	5,099	334,585
Total	575,970	291,899	456,640	11,510	47,180	1,383,199
As at 31 December 2016
On-balance sheet:
Cash and balances at central banks	30,485	40,439	24,859	77	6,493	102,353
Items in the course of collection from other banks	969	498	-	-	-	1,467
Trading portfolio assets	8,981	9,171	19,848	435	3,329	41,764
Financial assets designated at fair value	25,821	10,244	33,181	733	4,034	74,013
Derivative financial instruments	108,559	107,337	105,129	1,493	24,108	346,626
Loans and advances to banks	7,458	12,674	16,894	1,778	4,447	43,251
Loans and advances to customers	253,752	47,050	81,045	3,089	7,848	392,784
Reverse repurchase agreements and other similar secured lending	218	309	11,439	92	1,396	13,454
Financial Investments - debt securities	18,126	27,763	12,030	251	4,709	62,879
Other assets	987	-	137	10	71	1,205
Total on-balance sheet	455,356	255,485	304,562	7,958	56,435	1,079,796
Off-balance sheet:
Contingent liabilities	8,268	3,275	6,910	702	753	19,908
Documentary credits and other short-term trade related transactions	915	9	-	40	41	1,005
Standby facilities, credit lines and other commitments	106,427	35,476	156,077	1,694	3,007	302,681
Total off-balance sheet	115,610	38,760	162,987	2,436	3,801	323,594
Total	570,966	294,245	467,549	10,394	60,236	1,403,390

Credit risk concentrations by industry (audited)
As at 31 December 2017	Banks	Other financialinsti-tutions	Manu-facturing	Const-ructionand property	Govern-ment and central bank	Energyandwater	Wholesaleand retail distribu-tion and leisure	Businessand otherservices	Homeloans	Cards, unsecuredloans and other personal lending	Other	Total
	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m
On-balance sheet:
Cash and balances at central banks	-	-	-	-	171,082	-	-	-	-	-	-	171,082
Items in the course of collection from other banks	2,153	-	-	-	-	-	-	-	-	-	-	2,153
Trading portfolio assets	4,682	10,672	3,311	807	26,030	3,900	598	3,324	128	-	888	54,340
Financial assets designated at fair value	21,468	78,506	38	4,666	4,812	2	3	2,083	28	-	5	111,611
Derivative financial instruments	126,248	87,272	2,383	2,103	5,811	8,179	576	2,972	-	-	2,125	237,669
Loans and advances to banks	27,780	-	-	-	7,883	-	-	-	-	-	-	35,663
Loans and advances to customers	-	74,923	9,249	23,706	9,433	6,104	12,450	20,483	147,002	54,205	7,997	365,552
Reverse repurchase agreements and other similar secured lending	7,241	4,844	-	153	307	-	-	1	-	-	-	12,546
Financial investments - debt securities	10,146	1,379	-	-	44,827	103	-	674	-	-	-	57,129
Other assets	147	701	-	-	21	-	-	-	-	-	-	869
Total on-balance sheet	199,865	258,297	14,981	31,435	270,206	18,288	13,627	29,537	147,158	54,205	11,015	1,048,614
Off-balance sheet:
Contingent liabilities	1,572	3,556	3,236	675	8	2,605	969	4,947	4	389	1,051	19,012
Documentary credits and other short-term trade related transactions	524	-	192	-	-	-	71	23	-	-	2	812
Standby facilities, credit lines and other commitments	1,026	31,427	37,913	12,956	384	31,702	14,436	34,392	10,785	126,169	13,571	314,761
Total off-balance sheet	3,122	34,983	41,341	13,631	392	34,307	15,476	39,362	10,789	126,558	14,624	334,585
Total	202,987	293,280	56,322	45,066	270,598	52,595	29,103	68,899	157,947	180,763	25,639	1,383,199

Credit risk concentrations by industry (audited)
As at 31 December 2016	Banks	Other financialinsti-tutions	Manu-facturing	Const-ructionand property	Govern-ment and central bank	Energyandwater	Wholesaleand retail distribution and leisure	Businessand otherservices	Homeloans	Cards, unsecuredloans and other personal lending	Other	Total
	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m
On-balance sheet:
Cash and balances at central banks	-	-	-	-	102,353	-	-	-	-	-	-	102,353
Items in the course of collection from other banks	1,467	-	-	-	-	-	-	-	-	-	-	1,467
Trading portfolio assets	2,231	7,998	1,625	565	21,047	3,733	324	2,972	257	-	1,012	41,764
Financial assets designated at fair value	14,714	49,783	3	5,699	856	5	33	2,811	33	2	74	74,013
Derivative financial instruments	182,664	139,066	2,913	3,488	6,547	4,585	810	3,392	-	-	3,161	346,626
Loans and advances to banks	38,932	-	-	-	4,319	-	-	-	-	-	-	43,251
Loans and advances to customers	-	91,812	12,337	24,200	12,028	7,384	12,967	21,838	144,765	56,730	8,723	392,784
Reverse repurchase agreements and other similar secured lending	2,596	10,568	-	38	252	-	-	-	-	-	-	13,454
Financial investments - debt securities	12,842	4,877	-	-	44,263	-	43	807	-	-	47	62,879
Other assets	975	205	-	-	25	-	-	-	-	-	-	1,205
Total on-balance sheet	256,421	304,309	16,878	33,990	191,690	15,707	14,177	31,820	145,055	56,732	13,017	1,079,796
Off-balance sheet:
Contingent liabilities	1,484	4,232	3,387	707	8	2,649	1,032	4,847	40	531	991	19,908
Documentary credits and other short-term trade related transactions	433	-	377	-	-	-	157	38	-	-	-	1,005
Standby facilities, credit lines and other commitments	1,021	29,329	38,829	11,876	400	29,699	14,741	26,359	9,610	126,708	14,109	302,681
Total off-balance sheet	2,938	33,561	42,593	12,583	408	32,348	15,930	31,244	9,650	127,239	15,100	323,594
Total	259,359	337,870	59,471	46,573	192,098	48,055	30,107	63,064	154,705	183,971	28,117	1,403,390

Loans and advances past due but not impaired (audited)
	Past due up to 1 month	Past due 1-2months	Past due2-3months	Past due 3-6months	Past due6 monthsand over	Total
	£m	£m	£m	£m	£m	£m
As at 31 December 2017
Loans and advances designated at fair value	653	-	20	-	10	683
Home loans	3	1	-	-	22	26
Credit cards, unsecured and other retail lending	-	-	12	31	66	109
Corporate loans	6,272	277	129	85	98	6,861
Total	6,928	278	161	116	196	7,679
As at 31 December 2016
Loans and advances designated at fair value	29	8	18	-	16	71
Home loans	1	-	-	33	31	65
Credit cards, unsecured and other retail lending	2	-	2	11	77	92
Corporate loans	6,962	1,235	149	178	354	8,878
Total	6,994	1,243	169	222	478	9,106

Loans and advances assessed as impaired (audited)
	Past dueup to1 month	Past due1-2 months	Past due2-3 months	Past due 3-6 months	Past due6 monthsand over	Total collectively assessed	Individuallyassessed forimpairment	Total
	£m	£m	£m	£m	£m	£m	£m	£m
As at 31 December 2017
Home loans	2,622	465	200	304	477	4,068	922	4,990
Credit cards, unsecured and other retail lending	989	344	245	511	1,808	3,897	302	4,199
Corporate loans	546	34	20	28	85	713	1,384	2,097
Total	4,157	843	465	843	2,370	8,678	2,608	11,286
As at 31 December 2016
Home loans	2,866	795	201	298	452	4,612	820	5,432
Credit cards, unsecured and other retail lending	1,135	354	250	516	1,702	3,957	492	4,449
Corporate loans	288	53	35	72	131	579	1,580	2,159
Total	4,289	1,202	486	886	2,285	9,148	2,892	12,040

Movements in allowance for impairment by asset class (audited)
	At beginningof year	Acquisitionsanddisposals	Unwind ofdiscount	Exchangeand otheradjustments	Amountswritten off	Recoveries	Amountscharged toincomestatement	Balance at31 December
	£m	£m	£m	£m	£m	£m	£m	£m
2017
Home loans	467	-	(5)	(4)	(29)	-	29	458
Credit cards, unsecured and other retail lending	3,060	-	(43)	(223)	(2,042)	252	2,051	3,055
Corporate loans	1,093	(5)	-	(13)	(258)	82	240	1,139
Total impairment allowance	4,620	(5)	(48)	(240)	(2,329)	334	2,320	4,652
2016
Home loans	518	(3)	(5)	(108)	(23)	-	88	467
Credit cards, unsecured and other retail lending	3,394	(2)	(70)	(709)	(1,806)	296	1,957	3,060
Corporate loans	1,009	-	-	81	(364)	69	298	1,093
Total impairment allowance	4,921	(5)	(75)	(736)	(2,193)	365	2,343	4,620

Derivative assets (audited)
	2017			2016
	Balance sheetassets	Counterpartynetting	Netexposure	Balance sheetassets	Counterpartynetting	Netexposure
As at 31 December	£m	£m	£m	£m	£m	£m
Foreign exchange	54,943	42,117	12,826	79,744	59,040	20,704
Interest rate	153,043	117,559	35,484	228,652	185,723	42,929
Credit derivatives	12,549	9,952	2,597	16,273	12,891	3,382
Equity and stock index	14,698	12,702	1,996	17,089	12,603	4,486
Commodity derivatives	2,436	1,935	501	4,868	3,345	1,523
Total derivative assets	237,669	184,265	53,404	346,626	273,602	73,024
Cash collateral held			33,092			41,641
Net exposure less collateral			20,312			31,383

Management VaR (95%, one day) (audited)
	2017			2016
	Average	High	Low	Average	High	Low
For the year ended 31 December a	£m	£m	£m	£m	£m	£m
Credit risk	12	18	8	16	24	9
Interest rate risk	8	15	4	7	13	4
Equity risk	8	14	4	7	11	4
Basis risk	5	6	3	5	9	3
Spread risk	5	8	3	3	5	2
Foreign exchange risk	3	7	2	3	5	2
Commodity risk	2	3	1	2	4	1
Inflation risk	2	4	1	2	3	2
Diversification effect b	(26)	n/a	n/a	(24)	n/a	n/a
Total management VaR	19	26	14	21	29	13

Notes

• Includes BAGL.
• Diversification effects recognise that forecast losses from different assets or businesses are unlikely to occur concurrently, hence the expected aggregate loss is lower than the sum of the expected losses from each area. Historic correlations between losses are taken into account in making these assessments. The high and low VaR figures reported for each category did not necessarily occur on the same day as the high and low VaR reported as a whole. Consequently a diversification effect balance for the high and low VaR figures would not be meaningful and is therefore omitted from the above table.

Deposit funding (audited)
	2017			2016
Funding of loans and advances to customers	Loans and advances to customers	Customer deposits	Loan to deposit ratio	Loan to deposit ratio
As at 31 December 2017	£bn	£bn	%	%
Barclays UK	184	193
Barclays International	101	162
Total retail and corporate fundingd	285	355	80%	89%
Barclays International and Head Office	81	74
Total Barclays Group	366	429	85%	93%

dExcludes investment banking balances other than interest earning lending. Comparatives have been restated to include interest earning lending balances within the investment banking business.

Contractual maturity of financial assets and liabilities (audited)
As at31 December 2017	Ondemand	Not morethan threemonths	Over threemonths butnot morethan sixmonths	Over sixmonths butnot morethan nine months	Over ninemonths butnot morethan one year	Over oneyear but notmore thantwo years	Over twoyears butnot morethan threeyears	Over threeyears butnot morethan fiveyears	Over fiveyears butnot morethan tenyears	Over tenyears	Total
	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m
Assets
Cash and balances at central banks	170,236	846	–	–	–	–	–	–	–	–	171,082
Items in the course of collection from other banks	2,153	–	–	–	–	–	–	–	–	–	2,153
Trading portfolio assets	113,760	–	–	–	–	–	–	–	–	–	113,760
Financial assets designated at fair value	14,800	77,288	8,828	4,570	1,252	2,095	160	196	557	6,535	116,281
Derivative financial instruments	237,504	41	–	–	–	71	22	15	1	15	237,669
Financial investments	30	2,378	2,717	97	504	5,675	3,928	16,162	17,059	10,366	58,916
Loans and advances to banks	3,439	30,227	1,256	77	125	247	93	11	–	188	35,663
Loans and advances to customers	12,022	70,816	8,511	5,519	7,622	35,969	26,151	39,435	48,382	111,125	365,552
Reverse repurchase agreements and other similar secured lending	7,522	4,446	578	–	–	–	–	–	–	–	12,546
Other financial assets	–	759	–	–	–	110	–	–	–	–	869
Total financial assets	561,466	186,801	21,890	10,263	9,503	44,167	30,354	55,819	65,999	128,229	1,114,491
Other assetsa											18,757
Total assets											1,133,248
Liabilities
Deposits from banks	4,967	30,826	718	438	214	74	135	316	35	–	37,723
Items in the course of collection due to other banks	446	–	–	–	–	–	–	–	–	–	446
Customer accounts	334,961	74,812	7,381	3,386	3,628	2,684	500	882	231	656	429,121
Repurchase agreements and other similar secured borrowing	3,550	17,841	4,516	2,136	1,396	310	93	10,006	490	–	40,338
Trading portfolio liabilities	37,351	–	–	–	–	–	–	–	–	–	37,351
Financial liabilities designated at fair value	13,298	102,860	10,570	5,918	3,139	10,515	7,281	5,879	4,923	9,335	173,718
Derivative financial instruments	237,235	10	3	–	–	10	5	4	41	1,037	238,345
Debt securities in issue	907	17,120	8,395	5,107	1,562	8,136	3,883	12,819	10,983	4,402	73,314
Subordinated liabilities	–	2,402	791	7	23	57	1,959	8,751	5,466	4,370	23,826
Other financial liabilities	–	3,793	–	–	–	781	–	–	–	–	4,574
Total financial liabilities	632,715	249,664	32,374	16,992	9,962	22,567	13,856	38,657	22,169	19,800	1,058,756
Other liabilitiesa											8,476
Total liabilities											1,067,232
Cumulative liquidity gap	(71,249)	(134,112)	(144,596)	(151,325)	(151,784)	(130,184)	(113,686)	(96,524)	(52,694)	55,735	66,016

Note

aAs at 31 December 2017, other assets includes balances of £1,193m (2016: £71,454m) and other liabilities includes balances of £nilm (2016: £65,292m) relating to amounts held for sale. Please refer to Note 43 for details.

Contractual maturity of financial assets and liabilities (audited)
As at31 December 2016	Ondemand	Not morethan threemonths	Over threemonths butnot morethan sixmonths	Over sixmonths butnot morethan ninemonths	Over ninemonths butnot morethan oneyear	Over oneyear but notmore thantwo years	Over twoyears butnot morethan threeyears	Over threeyears butnot morethan fiveyears	Over fiveyears butnot morethan tenyears	Over tenyears	Total
	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m
Assets
Cash and balances at central banks	102,031	322	–	–	–	–	–	–	–	–	102,353
Items in the course of collection from other banks	1,467	–	–	–	–	–	–	–	–	–	1,467
Trading portfolio assets	80,240	–	–	–	–	–	–	–	–	–	80,240
Financial assets designated at fair value	15,558	43,270	5,518	2,376	2,081	686	90	129	771	8,129	78,608
Derivative financial instruments	345,625	5	400	5	2	14	168	175	123	109	346,626
Financial investments	40	1,015	3,064	741	2,666	10,127	9,031	15,148	12,768	8,717	63,317
Loans and advances to banks	4,858	34,346	2,753	480	133	412	236	20	13	–	43,251
Loans and advances to customers	26,929	85,993	7,522	6,310	8,245	29,326	25,602	44,776	48,233	109,848	392,784
Reverse repurchase agreements and other similar secured lending	7,043	3,678	892	144	905	792	–	–	–	–	13,454
Other financial assets	–	1,128	–	–	–	77	–	–	–	–	1,205
Total financial assets	583,791	169,757	20,149	10,056	14,032	41,434	35,127	60,248	61,908	126,803	1,123,305
Other assetsa											89,821
Total assets											1,213,126
Liabilities
Deposits from banks	5,906	39,610	1,120	672	351	193	13	328	21	–	48,214
Items in the course of collection due to other banks	636	–	–	–	–	–	–	–	–	–	636
Customer accounts	317,963	86,081	5,305	3,023	4,528	2,836	1,262	1,043	441	696	423,178
Repurchase agreements and other similar secured borrowing	5,480	9,235	1,934	917	1,326	311	–	83	474	–	19,760
Trading portfolio liabilities	34,687	–	–	–	–	–	–	–	–	–	34,687
Financial liabilities designated at fair value	15,285	41,583	3,970	4,112	1,827	7,540	5,762	5,773	3,588	6,591	96,031
Derivative financial instruments	339,646	4	–	–	2	10	34	46	75	670	340,487
Debt securities in issue	27	16,731	11,713	5,902	6,867	3,166	8,069	9,186	10,152	4,119	75,932
Subordinated liabilities	–	8	–	–	1,317	3,230	56	7,487	6,575	4,710	23,383
Other financial liabilities	–	3,198	–	–	–	1,189	–	–	–	–	4,387
Total financial liabilities	719,630	196,450	24,042	14,626	16,218	18,475	15,196	23,946	21,326	16,786	1,066,695
Other liabilitiesa											75,066
Total liabilities											1,141,761
Cumulative liquidity gap	(135,839)	(162,532)	(166,425)	(170,995)	(173,181)	(150,222)	(130,291)	(93,989)	(53,407)	56,610	71,365

Note

aAs at 31 December 2017, other assets includes balances of £1,193m (2016: £71,454m) and other liabilities includes balances of £nilm (2016: £65,292m) relating to amounts held for sale. Please refer to Note 43 for details.

Contractual maturity of financial liabilities - undiscounted (audited)
	Ondemand	Not morethan threemonths	Over threemonths butnot morethan sixmonths	Over sixmonths butnot morethan one year	Over oneyear but notmore thanthree years	Over threeyears butnot morethan fiveyears	Over fiveyears butnot morethan tenyears	Over tenyears	Total
	£m	£m	£m	£m	£m	£m	£m	£m	£m
As at 31 December 2017
Deposits from banks	4,967	30,831	720	654	213	316	36	–	37,737
Items in the course of collection due to other banks	446	–	–	–	–	–	–	–	446
Customer accounts	334,961	74,830	7,383	7,020	3,197	884	231	725	429,231
Repurchase agreements and other similar secured lending	3,550	17,847	4,526	3,557	410	10,259	490	–	40,639
Trading portfolio liabilities	37,351	–	–	–	–	–	–	–	37,351
Financial liabilities designated at fair value	13,298	102,983	10,609	9,118	18,142	6,177	5,490	12,834	178,651
Derivative financial instruments	237,235	9	3	–	15	5	48	1,755	239,070
Debt securities in issue	907	17,614	8,565	7,025	13,786	13,928	12,687	6,734	81,246
Subordinated liabilities	–	2,822	1,816	685	5,501	10,232	6,243	6,231	33,530
Other financial liabilities	–	3,793	–	–	781	–	–	–	4,574
Total financial liabilities	632,715	250,729	33,622	28,059	42,045	41,801	25,225	28,279	1,082,475
As at 31 December 2016
Deposits from banks	5,906	39,617	1,122	1,025	207	328	21	–	48,226
Items in the course of collection due to other banks	636	–	–	–	–	–	–	–	636
Customer accounts	317,963	86,101	5,325	7,565	4,266	1,120	1,403	1,013	424,756
Repurchase agreements and other similar secured lending	5,480	9,249	1,939	2,253	312	83	474	–	19,790
Trading portfolio liabilities	34,687	–	–	–	–	–	–	–	34,687
Financial liabilities designated at fair value	15,285	41,599	3,986	5,979	13,445	5,899	3,900	8,443	98,536
Derivative financial instruments	339,646	4	–	2	44	48	84	1,086	340,914
Debt securities in issue	27	17,126	11,894	13,285	12,915	10,505	12,282	6,054	84,088
Subordinated liabilities	–	398	680	3,117	7,089	9,324	7,842	4,866	33,316
Other financial liabilities	–	3,198	–	–	1,189	–	–	–	4,387
Total financial liabilities	719,630	197,292	24,946	33,226	39,467	27,307	26,006	21,462	1,089,336

Maturity analysis of off-balance sheet commitments received (audited)
	Ondemand	Not more than three months	Over three months but not more than six months	Over six months but not more than nine months	Over nine months but not more than one year	Over one year but not more than two years	Over two years but not more than three years	Over three years but not more than five years	Over five years but not more than ten years	Over ten years	Total
	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m
As at 31 December 2017
Guarantees, letters of credit and credit insurance	6,373	5	2	3	1	8	7	5	3	4	6,411
Forward starting repurchase agreements	–	29	–	–	–	–	–	–	–	–	29
Total off-balance sheet commitments received	6,373	34	2	3	1	8	7	5	3	4	6,440
As at 31 December 2016
Guarantees, letters of credit and credit insurance	6,044	18	1	410	2	23	1	3	–	–	6,502
Forward starting repurchase agreements	102	246	–	1	–	–	18	–	–	–	367
Total off-balance sheet commitments received	6,146	264	1	411	2	23	19	3	–	–	6,869

Maturity analysis of off-balance sheet commitments given (audited)
	Ondemand	Not more than three months	Over three months but not more than six months	Over six months but not more than nine months	Over nine months but not more than one year	Over one year but not more than two years	Over two years but not more than three years	Over three years but not more than five years	Over five years but not more than ten years	Over ten years	Total
	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m
As at 31 December 2017
Contingent liabilities	16,047	1,085	560	92	242	346	80	59	245	256	19,012
Documentary credits and other short-term trade related transactions	34	593	147	26	6	5	1	–	–	–	812
Standby facilities, credit lines and other commitments	311,481	1,144	883	77	778	44	47	259	2	46	314,761
Total off-balance sheet commitments given	327,562	2,822	1,590	195	1,026	395	128	318	247	302	334,585
As at 31 December 2016
Contingent liabilities	17,111	425	845	233	285	355	187	88	259	151	19,939
Documentary credits and other short-term trade related transactions	987	10	8	–	–	–	–	–	–	–	1,005
Standby facilities, credit lines and other commitments	300,043	479	415	604	818	55	47	150	–	70	302,681
Total off-balance sheet commitments given	318,141	914	1,268	837	1,103	410	234	238	259	221	323,625

Capital ratios
As at 31 December	2017	2016
Fully loaded CET1a,b	13.3%	12.4%
PRA transitional tier 1c,d	17.2%	15.6%
PRA transitional total capitalc,d	21.5%	19.6%
Capital resources (audited)
	2017	2016
As at 31 December	£m	£m
Total equity (excluding non-controlling interests) per the balance sheet	63,905	64,873
Less: other equity instruments (recognised as AT1 capital)	(8,941)	(6,449)
Adjustment to retained earnings for foreseeable dividends	(392)	(388)
Minority interests (amount allowed in consolidated CET1)	-	1,825
Other regulatory adjustments and deductions
Additional value adjustments (PVA)	(1,385)	(1,571)
Goodwill and intangible assets	(7,908)	(9,054)
Deferred tax assets that rely on future profitability excluding temporary differences	(593)	(494)
Fair value reserves related to gains or losses on cash flow hedges	(1,161)	(2,104)
Excess of expected losses over impairment	(1,239)	(1,294)
Gains or losses on liabilities at fair value resulting from own credit	83	86
Defined-benefit pension fund assets	(732)	(38)
Direct and indirect holdings by an institution of own CET1 instruments	(50)	(50)
Deferred tax assets arising from temporary differences (amount above 10% threshold)	-	(183)
Other regulatory adjustments	(22)	45
Fully loaded CET1 capital	41,565	45,204
Additional tier 1 (AT1) capital
Capital instruments and the related share premium accounts	8,941	6,449
Qualifying AT1 capital (including minority interests) issued by subsidiaries	3,538	5,445
Other regulatory adjustments and deductions	(130)	(130)
Transitional AT1 capitale	12,349	11,764
PRA transitional tier 1 capital	53,914	56,968
Tier 2 (T2) capital
Capital instruments and the related share premium accounts	6,472	3,769
Qualifying T2 capital (including minority interests) issued by subsidiaries	7,040	11,366
Other regulatory adjustments and deductions	(251)	(257)
PRA transitional total regulatory capital	67,175	71,846

Notes

a The transitional regulatory adjustments to CET1 capital are no longer applicable resulting in CET1 capital on a fully loaded basis being equal to that on a transitional basis.

b The CRD IV CET1 ratio (FSA October 2012 transitional statement) as applicable to Barclays’ tier 2 Contingent Capital Notes was 13.9% based on £43.5bn of transitional CRD IV CET1 capital and £313bn RWAs. The transitional CET1 ratio according to the FSA October 2012 transitional statement would be 13.9%. This is calculated as CET1 capital as adjusted for the transitional relief (£43.5bn), divided by CRD IV RWAs. The following transitional relief items are added back to CET1 capital: Goodwill and Intangibles (£1.6bn), Deferred tax asset (£0.1bn), and Expected losses over impairment (£0.2bn).

c The PRA transitional capital is based on the PRA Rulebook and accompanying supervisory statements.

d As at 31 December 2017, Barclays’ fully loaded tier 1 capital was £50,376m, and the fully loaded tier 1 ratio was 16.1%. Fully loaded total regulatory capital was £64,646m and the fully loaded total capital ratio was 20.7%. The fully loaded tier 1 capital and total capital measures are calculated without applying the transitional provisions set out in CRD IV and assessing compliance of AT1 and T2 instruments against the relevant criteria in CRD IV.

e Of the £12.3bn transitional AT1 capital, fully loaded AT1 capital comprises the £8.9bn of contingent convertible instruments issued by Barclays PLC (the holding company) and related share premium accounts, and £0.1bn capital deductions. It excludes £3.5bn legacy tier 1 capital instruments issued by subsidiaries that are subject to grandfathering. For the leverage ratio, only the AT1 capital on a fully loaded basis is applicable.

Foreign exchange risk (audited)

The Group is exposed to two sources of foreign exchange risk.

a) Transactionalforeigncurrencyexposure

Transactionalforeigncurrencyexposuresrepresentexposure on banking assets and liabilities, denominated in currencies other than thefunctional currency of the transactingentity.

TheGroup’s riskmanagement policies prevent the holdingof significant openpositions in foreigncurrencies outsidethe trading portfoliomanaged by Barclays International which is monitoredthroughVaR.

Banking book transactionalforeignexchange risk outside of Barclays International is monitored on a daily basisby the market risk function andminimisedby the businesses.

b) Translationalforeignexchangeexposure

The Group’sinvestments inoverseas subsidiaries and branchescreate capital resources denominated in foreigncurrencies,principally USD and EUR. Changes in the GBP value of the net investments due to foreigncurrencymovementsarecaptured in the currencytranslationreserve,resulting in a movement in CET1 capital.

The Group’sstrategy is to minimise the volatility of the capital ratios caused byforeignexchangemovements,bymatching the CET1 capitalmovements to the revaluation of the Group’sforeigncurrencyRWAexposures.

Functional currency of operations

Functional currency of operations (audited)
	Foreigncurrencynetinvestments	Borrowingswhich hedgethe netinvestments	Derivativeswhich hedgethe netinvestments	Structuralcurrencyexposurespre- economichedges	Economichedges	Remainingstructuralcurrencyexposures
	£m	£m	£m	£m	£m	£m
As at 31 December 2017
USD	27,848	(12,404)	(540)	14,904	(6,153)	8,751
EUR	2,489	(3)	-	2,486	(2,127)	359
ZAR	8	-	-	8	-	8
JPY	467	(152)	(301)	14	-	14
Other	2,475	-	(1,299)	1,176	-	1,176
Total	33,287	(12,559)	(2,140)	18,588	(8,280)	10,308
As at 31 December 2016
USD	29,460	(12,769)	-	16,691	(7,898)	8,793
EUR	2,121	(363)	-	1,758	(2,053)	(295)
ZAR	3,679	-	(2,571)	1,108	-	1,108
JPY	438	(209)	(224)	5	-	5
Other	2,793	-	(1,318)	1,475	-	1,475
Total	38,491	(13,341)	(4,113)	21,037	(9,951)	11,086

The economic hedges primarily represent the USD and EURpreferenceshares and Additional Tier 1 (AT1) instruments that are held as equity. These areaccounted for at historic cost under IFRS and do not qualify as hedges for accounting purposes.

During 2017, total structural currency exposure net of hedging instruments decreased by £0.8bn to £10.3bn (2016: £11.1bn). Foreign currency net investments decreased by £5.2bn to £33.3bn (2016: £38.5bn) driven predominantly by the decrease in ZAR investments following the partial disposal of the Group’s investment in BAGL and accounting deconsolidation of the remaining holding. The hedges associated with these investments decreased by £2.8bn to £14.7bn (2016: £17.5bn).

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Significant accounting policies (Policy)

12 Months Ended

Dec. 31, 2017

Disclosure of significant accounting policies [abstract]

Foreign currency translation

(ii) Foreign currency translation

The Group applies IAS 21 The Effects of Changes in Foreign Exchange Rates. Transactions and balances in foreign currencies are translated into Sterling at the rate ruling on the date of the transaction. Foreign currency balances are translated into Sterling at the period end exchange rates. Exchange gains and losses on such balances are taken to the income statement.

The Group’s foreign operations (including subsidiaries, joint ventures, associates and branches) based mainly outside the UK may have different functional currencies. The functional currency of an operation is the currency of the main economy to which it is exposed.

Prior to consolidation (or equity accounting) the assets and liabilities of non-Sterling operations are translated at the closing rate and items of income, expense and other comprehensive income are translated into Sterling at the rate on the date of the transactions. Exchange differences arising on the translation of foreign operations are included in currency translation reserves within equity. These are transferred to the income statement when the Group disposes of the entire interest in a foreign operation, when partial disposal results in the loss of control of an interest in a subsidiary, when an investment previously accounted for using the equity method is accounted for as a financial asset, or on the disposal of an autonomous foreign operation within a branch.

Consolidation

(i) Consolidation

Barclays applies IFRS 10 Consolidated Financial Statements.

The consolidated financial statements combine the financial statements of Barclays PLC and all its subsidiaries. Subsidiaries are entities over which Barclays PLC has control. The Group has control over another entity when the Group has all of the following:

1) power over the relevant activities of the investee, for example through voting or other rights;

2) exposure to, or rights to, variable returns from its involvement with the investee; and

3) the ability to affect those returns through its power over the investee.

The assessment of control is based on the consideration of all facts and circumstances. The Group reassesses whether it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control.

Intra-group transactions and balances are eliminated on consolidation. Consistent accounting policies are used throughout the Group for the purposes of the consolidation.

Changes in ownership interests in subsidiaries are accounted for as equity transactions if they occur after control has already been obtained and they do not result in loss of control.

As the consolidated financial statements include partnerships where the Group member is a partner, advantage has been taken of the exemption under Regulation 7 of the Partnership (Accounts) Regulations 2008 with regard to preparing and filing of individual partnership financial statements.

Details of the principal subsidiaries are given in Note 36, and a complete list of all subsidiaries is presented in Note 45.

Financial assets and liabilities

(iii) Financial assets and liabilities

The Group applies IAS 39 Financial Instruments: Recognition and Measurement to the recognition, classification and measurement, and derecognition of financial assets and financial liabilities, the impairment of financial assets, and hedge accounting.

Recognition

The Group recognises financial assets and liabilities when it becomes a party to the terms of the contract. Trade date or settlement date accounting is applied depending on the classification of the financial asset.

Classification and measurement

Financial assets and liabilities are initially recognised at fair value and may be held at fair value or amortised cost depending on the Group’s intention toward the assets and the nature of the assets and liabilities, mainly determined by their contractual terms.

The accounting policy for each type of financial asset or liability is included within the relevant note for the item. The Group’s policies for determining the fair values of the assets and liabilities are set out in Note 18.

Derecognition

The Group derecognises a financial asset, or a portion of a financial asset, from its balance sheet where the contractual rights to cash flows from the asset have expired, or have been transferred, usually by sale, and with them either substantially all the risks and rewards of the asset or significant risks and rewards, along with the unconditional ability to sell or pledge the asset.

Financial liabilities are de-recognised when the liability has been settled, has expired or has been extinguished. An exchange of an existing financial liability for a new liability with the same lender on substantially different terms – generally a difference of 10% in the present value of the cash flows or a substantive qualitative amendment – is accounted for as an extinguishment of the original financial liability and the recognition of a new financial liability.

Transactions in which the Group transfers assets and liabilities, portions of them, or financial risks associated with them can be complex and it may not be obvious whether substantially all of the risks and rewards have been transferred. It is often necessary to perform a quantitative analysis. Such an analysis compares the Group’s exposure to variability in asset cash flows before the transfer with its retained exposure after the transfer.

A cash flow analysis of this nature may require judgement. In particular, it is necessary to estimate the asset’s expected future cash flows as well as potential variability around this expectation. The method of estimating expected future cash flows depends on the nature of the asset, with market and market-implied data used to the greatest extent possible. The potential variability around this expectation is typically determined by stressing underlying parameters to create reasonable alternative upside and downside scenarios. Probabilities are then assigned to each scenario. Stressed parameters may include default rates, loss severity, or prepayment rates.

Issued debt and equity instruments

(iv) Issued debt and equity instruments

The Group applies IAS 32, Financial Instruments: Presentation, to determine whether funding is either a financial liability (debt) or equity.

Issued financial instruments or their components are classified as liabilities if the contractual arrangement results in the Group having an obligation to either deliver cash or another financial asset, or a variable number of equity shares, to the holder of the instrument. If this is not the case, the instrument is generally an equity instrument and the proceeds included in equity, net of transaction costs. Dividends and other returns to equity holders are recognised when paid or declared by the members at the AGM and treated as a deduction from equity.

Where issued financial instruments contain both liability and equity components, these are accounted for separately. The fair value of the debt is estimated first and the balance of the proceeds is included within equity.

Presentation of segmental reporting

Presentation of segmental reporting

The Group’s segmental reporting is in accordance with IFRS 8 Operating Segments. 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, with intra-segment revenue and costs being eliminated in Head Office. Income and expenses directly associated with each segment are included in determining business segment performance.

Accounting for interest income and expense

Accounting for interest income and expenses

The Group applies IAS 39Financial Instruments: Recognition and Measurement.Interest income on loans and advances at amortised cost,financial investments debt securities, and interest expense on financial liabilitiesheld at amortisedcost, are calculated usingthe effectiveinterestmethod which allocates interest, and direct and incrementalfees and costs, over the expected lives of the assets and liabilities.

The effective interest method requires the Group to estimate future cash flows, in some cases based on its experience of customers’ behaviour, considering all contractual terms of the financial instrument, as well as the expected lives of the assets and liabilities.

Barclays incurs certain costs to originate credit card balances with the most significant being co-brand partner fees. To the extent these costs are attributed to revolving customer balances they are capitalised and subsequently included within the calculation of the effective interest rate. They are amortised to interest income over the period of expected repayment of the originated balance.  Costs attributed to transacting customer balances are recorded within fee and commission expense when incurred. There are no other individual estimates involved in the calculation of effective interest rates that are material to the results or financial position.

Accounting for net fee and commission income

Accounting for net fee and commission income

The Group applies IAS 18 Revenue. Fees and commissions charged for services provided or received by the Group are recognised as the services are provided, for example on completion of the underlying transaction.

Accounting for net trading income

Accounting for net trading income

In accordance with IAS 39, trading positions are held at fair value, and the resulting gains and losses are included in the income statement, together with interest and dividends arising from long and short positions and funding costs relating to trading activities.

Income arises from both the sale and purchase of trading positions, margins which are achieved through market-making and customer business and from changes in fair value caused by movements in interest and exchange rates, equity prices and other market variables.

Own credit gains/(losses)

As a result of the early adoption of the own credit provisions of IFRS9 on 1 January 2017, own credit on financial liabilities designated at fair value through profit and loss which was previously recorded in the income statement is now recognised within other comprehensive income.

Accounting for net investment income

Accounting for net investment income

Dividends are recognised when the right to receive the dividend has been established. Other accounting policies relating to net investment income are set out in Note 14 and Note 16.

Accounting for the impairment of financial assets

Accounting fortheimpairmentoffinancialassets

Loans and other assets held at amortised cost

In accordance with IAS 39, the Group assesses at each balance sheet date whether there is objective evidence that loan assets will notbe recovered infull and, wherevernecessary, recognises an impairment lossin the income statement.

An impairment loss is recognised if there is objective evidence of impairment as a result of events that haveoccurred and these haveadverselyimpacted the estimated future cash flowsfrom the assets. These events include:

• becomingawareofsignificantfinancialdifficultyoftheissuerorobligor;
• abreachofcontract,suchasadefaultordelinquencyininterestorprincipalpayments;
• the Group, foreconomicorlegalreasonsrelatingtotheborrower’sfinancialdifficulty, grantsaconcessionthatitwouldnototherwise consider;
• itbecomesprobablethattheborrowerwillenterbankruptcyorotherfinancialreorganisation;
• thedisappearanceofanactivemarketforthatfinancialassetbecauseoffinancialdifficulties;and
• observabledataata portfoliolevelindicatingthatthereisa measurabledecreaseintheestimatedfuturecash flows,althoughthedecreasecannot yet be ascribed toindividual financial assetsin the portfolio –such as adverse changesin the payment statusof borrowers in theportfolio or national or local economic conditions that correlate with defaults on the assets in the portfolio.

Impairment assessments are conducted individually for significantassets, whichcomprise all wholesalecustomer loans and larger retailbusiness loans and collectivelyfor smaller loans and forportfoliolevel risks, such as country or sectoral risks. For the purposes of the assessment, loans with similar credit risk characteristicsaregrouped together – generally on the basis of their product type, industry, geographical location, collateral type, past duestatus and other factorsrelevant to the evaluation of expected future cash flows.

The impairment assessment includes estimating the expected future cash flows from the asset or the group of assets, which are then discounted using the original effective interest rate calculated for the asset. If this is lower than the carrying value of the asset or the portfolio, an impairment allowance is raised.

If, in a subsequent period, the amount of the impairment loss decreases, and the decrease can be relatedobjectively to an event occurring after the impairmentwasrecognised, the previouslyrecognisedimpairment loss is reversedby adjusting the allowance account. The amount of the reversal is recognised in the income statement.

Followingimpairment,interest income continues to be recognised at the original effectiveinterestrate on the restated carrying amount,representing the unwind of thediscount of the expected cash flows, including the principal dueon non-accrual loans.

Uncollectable loansarewrittenoff against the relatedallowanceforloanimpairment on completion of the Group’s internal processes when all reasonably expected recoverable amounts have been collected. Subsequent recoveries of amounts previouslywrittenoffarecredited to the income statement.

Available for sale (AFS)financial assets

Impairment of availableforsale debt instruments

Debt instruments are assessed forimpairment in the same way as loans. If impairment is deemed to haveoccurred, the cumulative decline in the fairvalue of the instrument that has previously been recognised in the AFS reserve is removedfromreserves and recognised in the incomestatement. This may be reversed if there is evidence that the circumstances of the issuer haveimproved.

Impairment of availableforsale equity instruments

Where there has beena prolonged or significantdecline in the fairvalue of anequity instrument below itsacquisition cost, itis deemed to beimpaired. The cumulative net loss that has been previouslyrecogniseddirectly in the AFS reserve is removedfromreserves and recognised in the income statement.

Increases in the fairvalue of equity instruments after impairmentarerecogniseddirectly in other comprehensive income. Further declines in the fairvalue of equity instruments after impairmentarerecognised in the income statement.

Critical accounting estimates and judgements

The calculation of impairmentinvolves the use of judgement, based on the Group’s experience of managing credit risk.

Within the retail and small businesses portfolios, which comprise large numbers of small homogeneous assets with similar risk characteristicswherecredit scoring techniques aregenerally used, statistical techniques are used to calculate impairmentallowances on a portfoliobasis,based on historical recoveryrates and assumed emergence periods. These statistical analyses use as primary inputs the extent to whichaccounts in the portfolioare in arrears and historical information on the eventual losses encounteredfrom such delinquent portfolios.Thereare many such models in use, each tailored to a product, line of business or customer category. Judgement and knowledge is needed in selectingthestatisticalmethods touse whenthe models are developed or revised. The impairmentallowance reflected in thefinancial statements for these portfolios is therefore considered to be reasonable and supportable. The impairmentchargereflected in the income statement forretailportfolios is £2,095m(2016:£2,053m;2015:£1,535m) and amounts to 90%(2016: 87%; 2015:88%) of the total impairmentcharge on loans and advances.

Forindividually significantassets, impairmentallowances are calculatedon an individual basis andall relevantconsiderations that have a bearingon the expected future cash flows aretaken into account (for example,the business prospectsfor the customer,the realisablevalue of collateral, the Group’s position relative to other claimants, the reliability of customer information and the likely cost and duration of the work-out process). The level of the impairmentallowance is the differencebetween the value of the discounted expected future cash flows (discounted at the loan’s original effectiveinterestrate), and its carrying amount. Subjective judgements are made in the calculation of future cash flows.Furthermore, judgements change withtime as new information becomes available or as work-outstrategies evolve,resulting in frequentrevisions to the impairmentallowance as individual decisions aretaken. Changes in these estimates wouldresult in a change in the allowances andhave a directimpact on the impairment charge. The impairmentcharge reflected inthefinancial statementsin relation to wholesale portfolios is £238m(2016:£299m;2015:£209m) and amounts to 10%(2016:13%; 2015:12%) of the total impairmentcharge on loans and advances. Further information on impairmentallowances and relatedcreditinformation is set out within the Risk review on page 114.

Accounting for staff costs, pensions and post retirement benefits

Accounting for staff costs

The Group applies IAS 19 Employee benefits in its accounting for most of the components of staff costs.

Short-term employee benefits – salaries, accrued performance costs and social security are recognised over the period in which the employees provide the services to which the payments relate.

Performance costs – recognised to the extent that the Group has a present obligation to its employees that can be measured reliably and are recognised over the period of service that employees are required to work to qualify for the payments.

Deferred cash and share awards are made to employees to incentivise performance over the period employees provide services. To receive payment under an award, employees must provide service over the vesting period. The period over which the expense for deferred cash and share awards is recognised is based upon the period employees consider their services contribute to the awards. For past awards, the Group considers that it is appropriate to recognise the awards over the period from the date of grant to the date that the awards vest. In relation to awards granted from 2017, the Group, taking into account the changing employee understanding surrounding those awards, considered it appropriate for expense to be recognised over the vesting period including the financial year prior to the grant date.

The accounting policies for share-based payments, and pensions and other post-retirement benefits are included in Note 34 and Note 35 respectively.

Accounting for pensions and post-retirement benefits

The Group operates a number of pension schemes and post-employment benefit schemes.

Defined contribution schemes – the Group recognises contributions due in respect of the accounting period in the income statement. Any contributions unpaid at the balance sheet date are included as a liability.

Defined benefit schemes – the Group recognises its obligations to members of each scheme at the period end, less the fair value of the scheme assets after applying the asset ceiling test. The Group will keep the developments on the proposed amendments to IFRIC14 under review.

Each scheme’s obligations are calculated using the projected unit credit method. Scheme assets are stated at fair value as at the period end.

Changes in pension scheme liabilities or assets (remeasurements) that do not arise from regular pension cost, net interest on net defined benefit liabilities or assets, past service costs, settlements or contributions to the scheme, are recognised in other comprehensive income. Remeasurements comprise experience adjustments (differences between previous actuarial assumptions and what has actually occurred), the effects of changes in actuarial assumptions, return on scheme assets (excluding amounts included in the interest on the assets) and any changes in the effect of the asset ceiling restriction (excluding amounts included in the interest on the restriction).

Post-employment benefit schemes – the cost of providing health care benefits to retired employees is accrued as a liability in the financial statements over the period that the employees provide services to the Group, using a methodology similar to that for defined benefit pension schemes.

Accounting for income taxes

Accounting for income taxes

Barclays applies IAS 12 Income Taxes in accounting for taxes on income. Income tax payable on taxable profits (Current tax) is recognised as an expense in the periods in which the profits arise. Withholding taxes are also treated as income taxes. Income tax recoverable on tax allowable losses is recognised as a current tax asset only to the extent that it is regarded as recoverable by offset against taxable profits arising in the current or prior periods. Current tax is measured using tax rates and tax laws that have been enacted or substantively enacted at the balance sheet date.

Deferred tax assets are recognised to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carry forward of unused tax credits and unused tax losses can be utilised, except in certain circumstances where the deferred tax asset relating to the deductible temporary difference arises from the initial recognition of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss. Deferred tax is determined using tax rates and legislation enacted or substantively enacted by the balance sheet date which are expected to apply when the deferred tax asset is realised or the deferred tax liability is settled. Deferred tax assets and liabilities are only offset when there is both a legal right to set-off and an intention to settle on a net basis.

The Group considers an uncertain tax position to exist when it considers that ultimately, in the future, the amount of profit subject to tax may be greater than the amount initially reflected in the Group’s tax returns. The Group accounts for provisions in respect of uncertain tax positions in two different ways.

A current tax provision is recognised when it is considered probable that the outcome of a review by a tax authority of an uncertain tax position will alter the amount of cash tax due to, or from, a tax authority in the future. From recognition, the current tax provision is then measured at the amount the Group ultimately expects to pay the tax authority to resolve the position.

Deferred tax provisions are adjustments made to the carrying value of deferred tax assets in respect of uncertain tax positions. A deferred tax provision is recognised when it is considered probable that the outcome of a review by a tax authority of an uncertain tax position will result in a reduction in the carrying value of the deferred tax asset. From recognition of a provision, measurement of the underlying deferred tax asset is adjusted to take into account the expected impact of resolving the uncertain tax position on the loss or temporary difference giving rise to the deferred tax asset.

The approach taken to measurement takes account of whether the uncertain tax position is a discrete position that will be reviewed by the tax authority in isolation from any other position, or one of a number of issues which are expected to be reviewed together concurrently and resolved simultaneously with a tax authority. Barclays’ measurement of provisions is based upon its best estimate of the additional profit that will become subject to tax. For a discrete position, consideration is given only to the merits of that position. Where a number of issues are expected to be reviewed and resolved together, Barclays will take into account not only the merits of its position in respect of each particular issue but also the overall level of provision relative to the aggregate of the uncertain tax positions across all the issues that are expected to be resolved at the same time. In addition, in assessing provision levels, it is assumed that tax authorities will review uncertain tax positions and that all facts will be fully and transparently disclosed.

Critical accounting estimates and judgements

There are two key areas of judgement that impact the reported tax position. Firstly, the level of provisioning for uncertain tax positions; and secondly, the recognition and measurement of deferred tax assets.

The Group does not consider there to be a significant risk of a material adjustment to the carrying amount of current and deferred tax balances, including provisions for uncertain tax positions in the next financial year.  The provisions for uncertain tax positions cover a diverse range of issues and reflect advice from external counsel where relevant.  It should be noted that only a proportion of the total uncertain tax positions will be under audit at any point in time, and could therefore be subject to challenge by a tax authority over the next year.

Deferred tax assets have been recognised based on business profit forecasts. Detail on the recognition of deferred tax assets is provided in this note.

Accounting for trading portfolio assets and liabilities

Accounting for trading portfolio assets and liabilities

In accordance with IAS 39, all assets and liabilities held for trading purposes are held at fair value with gains and losses in the changes in fair value taken to the income statement in net trading income (Note 5).

Accounting for financial assets designated at fair value

Accounting for financial assets designated at fair value

In accordance with IAS 39, financial assets may be designated at fair value, with gains and losses taken to the income statement within net trading income (Note 5) and net investment income (Note 6). The Group has the ability to make the fair value designation when holding the instruments at fair value reduces an accounting mismatch (caused by an offsetting liability or asset being held at fair value), or is managed by the Group on the basis of its fair value, or includes terms that have substantive derivative characteristics described in Note 15.

The details on how the fair value amounts are derived for financial assets designated at fair value are described in Note 18.

Accounting for derivatives

Accounting for derivatives

Derivative instruments are contracts whose value is derived from one or more underlying financial instruments or indices defined in the contract. They include swaps, forward rate agreements, futures, options and combinations of these instruments and primarily affect the Group’s net interest income, net trading income and derivative assets and liabilities. Notional amounts of the contracts are not recorded on the balance sheet.

The Group applies IAS 39. All derivative instruments are held at fair value through profit or loss, except for derivatives that are in a designated cash flow or net investment hedge accounting relationship. Derivatives are classified as assets when their fair value is positive or as liabilities when their fair value is negative. This includes terms included in a contract or other financial asset or liability (the host), which, had it been a standalone contract, would have had met the definition of a derivative. If these are separated from the host i.e. when the economic characteristics of the embedded derivative are not closely related with those of the host contract and the combined instrument is not measured at fair value though profit or loss, then they are accounted for in the same way as derivatives.

Hedge accounting

The Group applies hedge accounting to represent, to the maximum possible extent permitted under accounting standards, the economic effects of its interest and currency risk management strategies. Derivatives are used to hedge interest rate, exchange rate, commodity, and equity exposures and exposures to certain indices such as house price indices and retail price indices related to non-trading positions. Where derivatives are held for risk management purposes, and when transactions meet the required criteria for documentation and hedge effectiveness, the Group applies fair value hedge accounting, cash flow hedge accounting, or hedging of a net investment in a foreign operation, as appropriate to the risks being hedged.

Fair value hedge accounting

Changes in fair value of derivatives that qualify and are designated as fair value hedges are recorded in the income statement, together with changes in the fair value of the hedged asset or liability that are attributable to the hedged risk. The fair value changes adjust the carrying value of the hedged asset or liability held at amortised cost.

If hedge relationships no longer meet the criteria for hedge accounting, hedge accounting is discontinued. For fair value hedges of interest rate risk, the fair value adjustment to the hedged item is amortised to the income statement over the period to maturity of the previously designated hedge relationship using the effective interest method. If the hedged item is sold or repaid, the unamortised fair value adjustment is recognised immediately in the income statement.

Cash flow hedge accounting

For qualifying cash flow hedges, the fair value gain or loss associated with the effective portion of the cash flow hedge is recognised initially in other comprehensive income, and then recycled to the income statement in the periods when the hedged item will affect profit or loss. Any ineffective portion of the gain or loss on the hedging instrument is recognised in the income statement immediately.

When a hedging instrument expires or is sold, or when a hedge no longer meets the criteria for hedge accounting, any cumulative gain or loss existing in equity at that time remains in equity and is recognised when the hedged item is ultimately recognised in the income statement. When a forecast transaction is no longer expected to occur, the cumulative gain or loss that was recognised in equity is immediately transferred to the income statement.

Hedges of net investments

The Group’s net investments in foreign operations, including monetary items accounted for as part of the net investment, are hedged for foreign currency risks using both derivatives and foreign currency borrowings. Hedges of net investments are accounted for similarly to cash flow hedges; the effective portion of the gain or loss on the hedging instrument is being recognised directly in other comprehensive income and the ineffective portion being recognised immediately in the income statement. The cumulative gain or loss recognised in other comprehensive income is recognised in the income statement on the disposal or partial disposal of the foreign operation, or other reductions in the Group’s investment in the operation.

Accounting for financial investments

Accounting for financial investments

Available for sale financial assets are held at fair value with gains and losses being included in other comprehensive income. The Group uses this classification for assets that are not derivatives and are not held for trading purposes or otherwise designated at fair value through profit or loss, or

at amortised cost. Dividends and interest (calculated using the effective interest method) are recognised in the income statement in net interest income (Note 3) or, net investment income (Note 6). On disposal, the cumulative gain or loss recognised in other comprehensive income is also included in net investment income.

Held to maturity assets are held at amortised cost. The Group uses this classification when there is an intent and ability to hold the asset to maturity. Interest on the investments are recognised in the income statement within net interest income (Note 3).

Accounting for liabilities designated at fair value through profit and loss

Accounting for liabilities designated at fair value through profit and loss

In accordance with IAS 39, financial liabilities may be designated at fair value, with gains and losses taken to the income statement within net trading income (Note 5) and net investment income (Note 6).Movements in own credit are reported through other comprehensive income from January 2017 upon early adoption of IFRS 9. The Group has the ability to make the fair value designation when holding the instruments at fair value reduces an accounting mismatch (caused by an offsetting liability or asset being held at fair value), or is managed by the Group on the basis of its fair value, or includes terms that have substantive derivative characteristics (Note 15).

The details on how the fair value amounts are arrived for financial liabilities designated at fair value are described in Note 18.

Accounting for financial assets and liabilities - fair values

Accounting for financial assets and liabilities – fair values

The Group applies IAS 39. All financial instruments are initially recognised at fair value on the date of initial recognition (including transaction costs, other than financial instruments held at fair value through profit or loss) and, depending on the classification of the asset or liability, may continue to be held at fair value either through profit or loss or other comprehensive income. The fair value of a financial instrument is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.

Wherever possible, fair value is determined by reference to a quoted market price for that instrument. For many of the Group’s financial assets and liabilities, especially derivatives, quoted prices are not available and valuation models are used to estimate fair value. The models calculate the expected cash flows under the terms of each specific contract and then discount these values back to a present value. These models use as their basis independently sourced market inputs including, for example, interest rate yield curves, equities and commodities prices, option volatilities and currency rates.

For financial liabilities measured at fair value, the carrying amount reflects the effect on fair value of changes in own credit spreads derived from observable market data such as in primary issuance and redemption activity for structured notes.

On initial recognition, it is presumed that the transaction price is the fair value unless there is observable information available in an active market to the contrary. The best evidence of an instrument’s fair value on initial recognition is typically the transaction price. However, if fair value can be evidenced by comparison with other observable current market transactions in the same instrument, or is based on a valuation technique whose inputs include only data from observable markets, then the instrument should be recognised at the fair value derived from such observable market data.

For valuations that have made use of unobservable inputs, the difference between the model valuation and the initial transaction price (‘Day One profit’) is recognised in profit or loss either: on a straight-line basis over the term of the transaction; or over the period until all model inputs will become observable where appropriate; or released in full when previously unobservable inputs become observable.

Various factors influence the availability of observable inputs and these may vary from product to product and change over time. Factors include the depth of activity in the relevant market, the type of product, whether the product is new and not widely traded in the marketplace, the maturity of market modelling and the nature of the transaction (bespoke or generic). To the extent that valuation is based on models or inputs that are not observable in the market, the determination of fair value can be more subjective, dependent on the significance of the unobservable input to the overall valuation. Unobservable inputs are determined based on the best information available, for example by reference to similar assets, similar maturities or other analytical techniques.

The sensitivity of valuations used in the financial statements to possible changes in significant unobservable inputs is shown on page 224.

Critical accounting estimates and judgements

The valuation of financial instruments often involves a significant degree of judgement and complexity, in particular where valuation models make use of unobservable inputs (‘Level 3’ assets and liabilities). This note provides information on these instruments, including the related unrealised gains and losses recognised in the period, a description of significant valuation techniques and unobservable inputs, and a sensitivity analysis.

Accounting for finance leases and operating leases

Accounting for finance leases

The Group applies IAS 17 Leases in accounting for finance leases, both where it is the lessor or the lessee.  A finance lease is a lease which confers substantially all the risks and rewards of the leased assets on the lessee.  Where the Group is the lessor, the leased asset is not held on the balance sheet; instead a finance lease receivable is recognised representing the minimum lease payments receivable under the terms of the lease, discounted at the rate of interest implicit in the lease. Where the Group is the lessee, the leased asset is recognised in property, plant and equipment and a finance lease liability is recognised, representing the minimum lease payments payable under the lease, discounted at the rate of interest implicit in the lease.

Interest income or expense is recognised in interest receivable or payable, allocated to accounting periods to reflect a constant periodic rate of return.

Accounting for operating leases

The Group applies IAS 17 Leases, for operating leases. An operating lease is a lease where substantially all of the risks and rewards of the leased assets remain with the lessor. Where the Group is the lessor, lease income is recognised on a straight-line basis over the period of the lease unless another systematic basis is more appropriate. The Group holds the leased assets on-balance sheet within property, plant and equipment.

Where the Group is the lessee, rentals payable are recognised as an expense in the income statement on a straight-line basis over the lease term unless another systematic basis is more appropriate.

Accounting for financial instruments held at amortised cost

Accounting for financial instruments held at amortised cost

Loans and advances to customers and banks, customer accounts, debt securities and most financial liabilities, are held at amortised cost. That is, the initial fair value (which is normally the amount advanced or borrowed) is adjusted for repayments and the amortisation of coupon, fees and expenses to represent the effective interest rate of the asset or liability. Balances deferred on-balance sheet as EIR adjustments are amortised to interest income over the life of the financial instrument to which they relate.

In accordance with IAS 39, where the Group no longer intends to trade in financial assets it may transfer them out of the held for trading classification and measure them at amortised cost if they meet the definition of a loan. The initial value used for the purposes of establishing amortised cost is fair value on the date of the transfer.

Accounting for reverse repurchase and repurchase agreements including other similar lending and borrowing

Accounting for reverse repurchase and repurchase agreements including other similar lending and borrowing

The Group purchases (a reverse repurchase agreement) or borrows securities subject to a commitment to resell or return them. The securities are not included in the balance sheet as the Group does not acquire the risks and rewards of ownership. Consideration paid (or cash collateral provided) is accounted for as a loan asset at amortised cost, unless it is designated at fair value through profit and loss.

The Group may also sell (a repurchase agreement) or lend securities subject to a commitment to repurchase or redeem them. The securities are retained on the balance sheet as the Group retains substantially all the risks and rewards of ownership. Consideration received (or cash collateral provided) is accounted for as a financial liability at amortised cost, unless it is designated at fair value through profit and loss.

Accounting for property, plant and equipment

Accounting for property, plant and equipment

The Group applies IAS 16 Property Plant and Equipment and IAS 40 Investment Properties. Property, plant and equipment is stated at cost, which includes direct and incremental acquisition costs less accumulated depreciation and provisions for impairment, if required. Subsequent costs are capitalised if these result in the enhancement to the asset. Depreciation is provided on the depreciable amount of items of property, plant and equipment on a straight-line basis over their estimated useful economic lives. Depreciation rates, methods and the residual values underlying the calculation of depreciation of items of property, plant and equipment are kept under review to take account of any change in circumstances. The Group uses the following annual rates in calculating depreciation:

Annual rates in calculating depreciation	Depreciation rate
Freehold land	Not depreciated
Freehold buildings and long-leasehold property (more than 50 years to run)	2-3.3%
Leasehold property over the remaining life of the lease (less than 50 years to run)	Over the remaining life of the lease
Costs of adaptation of freehold and leasehold property	6-10%
Equipment installed in freehold and leasehold property	6-10%
Computers and similar equipment	17-33%
Fixtures and fittings and other equipment	9-20%

Where leasehold property has a remaining useful life of less than 17 years, costs of adaptation and installed equipment are depreciated over the remaining life of the lease.

Investment propertyThe Group initially recognises investment property at cost, and subsequently at fair value at each balance sheet date, reflecting market conditions at the reporting date. Gains and losses on remeasurement are included in the income statement.

Accounting for goodwill and other intangible assets

Accounting for goodwill and intangible assets

Goodwill

The carrying value of goodwill is determined in accordance with IFRS 3 Business Combinations and IAS 36 Impairment of Assets.

Goodwill arising on the acquisition of subsidiaries represents the excess of the fair value of the purchase consideration over the fair value of the Group’s share of the assets acquired and the liabilities and contingent liabilities assumed on the date of the acquisition.

Goodwill is reviewed annually for impairment, or more frequently when there are indications that impairment may have occurred. The test involves comparing the carrying value of goodwill with the present value of the pre tax cash flows, discounted at a rate of interest that reflects the inherent risks, of the cash generating unit (CGU) to which the goodwill relates, or the CGU’s fair value if this is higher.

Intangible assets

Intangible assets other than goodwill are accounted for in accordance with IAS 38 Intangible Assets.

Intangible assets are initially recognised when they are separable or arise from contractual or other legal rights, the cost can be measured reliably and, in the case of intangible assets not acquired in a business combination, where it is probable that future economic benefits attributable to the assets will flow from their use.

Intangible assets are stated at cost (which is, in the case of assets acquired in a business combination, the acquisition date fair value) less accumulated amortisation and provisions for impairment, if any, and are amortised over their useful lives in a manner that reflects the pattern to which they contribute to future cash flows, generally using the amortisation periods set out below:

Annual rates in calculating amortisation	Amortisation period
Goodwill	Not amortised
Internally generated softwarea	12 months to 6 years
Other software	12 months to 6 years
Customer lists	12 months to 25 years
Licences and other	12 months to 25 years

Intangible assets are reviewed for impairment when there are indications that impairment may have occurred.

Accounting for provisions

Accounting for provisions

The Group applies IAS 37 Provisions, Contingent Liabilities and Contingent Assets in accounting for non-financial liabilities.

Provisions are recognised for present obligations arising as consequences of past events where it is more likely than not that a transfer of economic benefit will be necessary to settle the obligation, which can be reliably estimated. Provision is made for the anticipated cost of restructuring, including redundancy costs when an obligation exists; for example, when the Group has a detailed formal plan for restructuring a business and has raised valid expectations in those affected by the restructuring by announcing its main features or starting to implement the plan. Provision is made for undrawn loan commitments if it is probable that the facility will be drawn and result in the recognition of an asset at an amount less than the amount advanced.

Critical accounting estimates and judgements

The financial reporting of provisions involves a significant degree of judgement and is complex. Identifying whether a present obligation exists and estimating the probability, timing, nature and quantum of the outflows that may arise from past events requires judgements to be made based on the specific facts and circumstances relating to individual events and often requires specialist professional advice. When matters are at an early stage, accounting judgements and estimates can be difficult because of the high degree of uncertainty involved. Management continues to monitor matters as they develop to reevaluate on an ongoing basis whether provisions should be recognised, however there can remain a wide range of possible outcomes and uncertainties, particularly in relation to legal, competition and regulatory matters, and as a result it is often not practicable to make meaningful estimates even when matters are at a more advanced stage.

The complexity of such matters often requires the input of specialist professional advice in making assessments to produce estimates. Customer redress and legal, competition and regulatory matters are areas where a higher degree of professional judgement is required. The amount that is recognised as a provision can also be very sensitive to the assumptions made in calculating it. This gives rise to a large range of potential outcomes which require judgement in determining an appropriate provision level. See below for information on payment protection redress and Note 29 for more detail of legal, competition and regulatory matters.

Accounting for contingent liabilities

Accounting for contingent liabilitiesContingent liabilities are possible obligations whose existence will be confirmed only by uncertain future events, and present obligations where the transfer of economic resources is uncertain or cannot be reliably measured. Contingent liabilities are not recognised on the balance sheet but are disclosed unless the outflow of economic resources is remote.

Accounting for subordinated debt

Accounting for subordinated debtSubordinated debt is measured at amortised cost using the effective interest method under IAS 39.

Accounting for share-based payments

Accounting for share-based payments

The Group applies IFRS 2 Share-based Payments in accounting for employee remuneration in the form of shares.

Employee incentives include awards in the form of shares and share options, as well as offering employees the opportunity to purchase shares on favourable terms. The cost of the employee services received in respect of the shares or share options granted is recognised in the income statement over the period that employees provide services. The overall cost of the award is calculated using the number of shares and options expected to vest and the fair value of the shares or options at the date of grant.

The number of shares and options expected to vest takes into account the likelihood that performance and service conditions included in the terms of the awards will be met. Failure to meet the non-vesting condition is treated as a cancellation, resulting in an acceleration of recognition of the cost of the employee services.

The fair value of shares is the market price ruling on the grant date, in some cases adjusted to reflect restrictions on transferability. The fair value of options granted is determined using option pricing models to estimate the numbers of shares likely to vest. These take into account the exercise price of the option, the current share price, the risk-free interest rate, the expected volatility of the share price over the life of the option and other relevant factors. Market conditions that must be met in order for the award to vest are also reflected in the fair value of the award, as are any other non-vesting conditions – such as continuing to make payments into a share-based savings scheme.

Accounting for investment in subsidiaries

Accounting for investment in subsidiaries

In the individual financial statements of Barclays PLC, investments in subsidiaries are stated at cost less impairment.

Accounting for associates and joint ventures

Accounting for associates and joint ventures

Barclays applies IAS 28 Investments in Associates and IFRS 11 Joint Arrangements. Associates are entities in which the Group has significant influence, but not control, over the operating and financial policies. Generally the Group holds more than 20%, but less than 50%, of their voting shares. Joint ventures are arrangements where the Group has joint control and rights to the net assets of the entity.

The Group’s investments in associates and joint ventures are initially recorded at cost and increased (or decreased) each year by the Group’s share of the post acquisition profit/(loss). The Group ceases to recognise its share of the losses of equity accounted associates when its share of the net assets and amounts due from the entity have been written off in full, unless it has a contractual or constructive obligation to make good its share of the losses. In some cases, investments in these entities may be held at fair value through profit or loss, for example, those held by private equity businesses.

Accounting for securitisations

Accounting for securitisations

The Group uses securitisations as a source of finance and a means of risk transfer. Such transactions generally result in the transfer of contractual cash flows from portfolios of financial assets to holders of issued debt securities.

Securitisations may, depending on the individual arrangement, result in continued recognition of the securitised assets and the recognition of the debt securities issued in the transaction; lead to partial continued recognition of the assets to the extent of the Group’s continuing involvement in those assets or to derecognition of the assets and the separate recognition, as assets or liabilities, of any rights and obligations created or retained in the transfer. Full derecognition only occurs when the Group transfers both its contractual right to receive cash flows from the financial assets, or retains the contractual rights to receive the cash flows, but assumes a contractual obligation to pay the cash flows to another party without material delay or reinvestment, and also transfers substantially all the risks and rewards of ownership, including credit risk, prepayment risk and interest rate risk.

Accounting for non-current assets held for sale and associated liabilities

Accounting for non-current assets held for sale and associated liabilities

The group applies IFRS 5 Non-current Assets Held for Sale and Discontinued Operations.

Non-current assets (or disposal groups) are classified as held for sale when their carrying amount is to be recovered principally through a sale transaction rather than continuing use. In order to be classified as held for sale, the asset must be available for immediate sale in its present condition subject only to terms that are usual and customary and the sale must be highly probable. Non-current assets (or disposal groups) held for sale are measured at the lower of carrying amount and fair value less cost to sell.

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Segmental reporting (Tables)

12 Months Ended

Dec. 31, 2017

Disclosure of operating segments [abstract]

Analysis of results by business

Analysis of results by business
	Barclays UK	Barclays International	Head Officea	Barclays Non-Coreb	Group results
	£m	£m	£m	£m	£m
For the year ended 31 December 2017
Total income	7,383	14,382	(159)	(530)	21,076
Credit impairment charges and other provisions	(783)	(1,506)	(17)	(30)	(2,336)
Net operating income / (expenses)	6,600	12,876	(176)	(560)	18,740
Operating expenses excluding UK bank levy and litigation and conduct	(4,030)	(9,321)	(277)	(256)	(13,884)
UK bank levy	(59)	(265)	(41)	-	(365)
Litigation and conduct	(759)	(269)	(151)	(28)	(1,207)
Operating expenses	(4,848)	(9,855)	(469)	(284)	(15,456)
Other net (expenses)/incomec	(5)	254	(189)	197	257
Profit/(loss) before tax from continuing operations	1,747	3,275	(834)	(647)	3,541
Total assets (£bn)	237.4	856.1	39.7	-	1,133.2
Number of employees (full time equivalent)d	22,800	11,500	45,600	-	79,900
For the year ended 31 December 2016
Total income	7,517	14,995	103	(1,164)	21,451
Credit impairment charges and other provisions	(896)	(1,355)	-	(122)	(2,373)
Net operating income / (expenses)	6,621	13,640	103	(1,286)	19,078
Operating expenses excluding UK bank levy and litigation and conduct	(3,792)	(9,129)	(135)	(1,509)	(14,565)
UK bank levy	(48)	(284)	(2)	(76)	(410)
Litigation and conduct	(1,042)	(48)	(27)	(246)	(1,363)
Operating expenses	(4,882)	(9,461)	(164)	(1,831)	(16,338)
Other net (expenses)/income	(1)	32	128	331	490
Profit/(loss) before tax from continuing operations	1,738	4,211	67	(2,786)	3,230
Total assets (£bn)e	209.6	648.5	75.2	279.7	1213.0
Number of employees (full time equivalent)f	36,000	36,900	100	5,500	119,300

Notes

a The reintegration of Non-Core assets on 1 July 2017 resulted in the transfer of c.£9bn of assets into Group Head Office relating to a portfolio of Italian mortgages. The portfolio generated a loss before tax of £37m in the second half of the year with a balance sheet of £9bn as at 31 December 2017.

b The Non-Core segment was closed on 1 July 2017. Financial results up until 30 June 2017 are reflected in the Non-Core segment for 2017.

cOther net (expenses)/income represents the share of post-tax results of associates and joint ventures, profit (or loss) on disposal of subsidiaries, associates and joint ventures, and gains on acquisitions.

dAs a result of the establishment of the Group Service Company in September 2017, employees who are now employed by the Group Service Company and who were previously allocated to, or were within, Barclays UK and Barclays International are now reported in Head Office.

eAfrica Banking assets held for sale were reported in Head Office for 2016.

fNumber of employees included 40,800 employees in relation to Africa Banking for 2016.

Analysis of results by business
	Barclays UK	Barclays International	Head Office	Barclays Non-Core	Group results
	£m	£m	£m	£m	£m
For the year ended 31 December 2015
Total income	7,343	13,747	338	612	22,040
Credit impairment charges and other provisions	(706)	(922)	-	(134)	(1,762)
Net operating income	6,637	12,825	338	478	20,278
Operating expenses excluding UK bank levy and litigation and conduct	(3,464)	(8,029)	(272)	(1,958)	(13,723)
UK bank levy	(77)	(253)	(8)	(88)	(426)
Litigation and conduct	(2,511)	(1,310)	(66)	(500)	(4,387)
Operating expenses	(6,052)	(9,592)	(346)	(2,546)	(18,536)
Other net income/(expenses)a	-	45	(106)	(535)	(596)
Profit/(loss) before tax from continuing operations	585	3,278	(114)	(2,603)	1,146
Total assets (£bn)b	202.5	532.2	59.4	325.8	1,120.0
Number of employees (full time equivalent)c	38,800	39,100	100	9,900	129,400

Notes

aOther net (expenses)/income represents the share of post-tax results of associates and joint ventures, profit (or loss) on disposal of subsidiaries, associates and joint ventures, and gains on acquisitions.

bAfrica Banking assets held for sale were reported in Head Office for 2015.

cNumber of employees included 41,500employees in relation to Africa Banking for 2015.

Income by geographic region (audited)

Income by geographic region
	2017	2016	2015
For the year ended 31 December	£m	£m	£m
Continuing operations
UK	11,190	11,096	12,160
Europe	1,663	2,087	2,245
Americas	7,443	7,278	6,610
Africa and Middle East	251	419	387
Asia	529	571	638
Total	21,076	21,451	22,040
Income from individual countries which represent more than 5% of total incomea
	2017	2016	2015
For the year ended 31 December	£m	£m	£m
Continuing operations
UK	11,190	11,096	12,160
United States	6,871	6,876	6,228

Note

a Total income based on counterparty location. Income from each single external customer does not amount to 10% or greater of the Group’s total income.

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Net interest income (Tables)

12 Months Ended

Dec. 31, 2017

Consolidated and separate financial statements [line items]

Net interest income

	2017	2016	2015
	£m	£m	£m
Cash and balances with central banks	583	186	157
Financial investments	754	740	698
Loans and advances to banks	286	600	487
Loans and advances to customers	11,783	12,958	12,512
Other	225	57	99
Interest income	13,631	14,541	13,953
Deposits from banks	(370)	(265)	(128)
Customer accounts	(1,123)	(1,514)	(1,406)
Debt securities in issue	(915)	(990)	(553)
Subordinated liabilities	(1,223)	(1,104)	(1,015)
Other	(155)	(131)	(243)
Interest expense	(3,786)	(4,004)	(3,345)
Net interest income	9,845	10,537	10,608

Barclays Bank PLC [member]

Consolidated and separate financial statements [line items]

Net interest income

a Net interest income
	2017	2016	2015
	£m	£m	£m
Cash and balances with central banks	583	186	157
Financial investments	754	740	698
Loans and advances to banks	286	483	481
Loans and advances to customers	11,783	12,957	12,512
Other	225	57	99
Interest income	13,631	14,423	13,947
Deposits from banks	(370)	(204)	(123)
Customer accounts	(1,123)	(1,808)	(1,510)
Debt securities in issue	(898)	(690)	(422)
Subordinated liabilities	(1,225)	(988)	(978)
Other	(267)	724	449
Interest expense	(3,883)	(2,966)	(2,584)
Net interest income	9,748	11,457	11,363

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Net fee and commission income (Tables)

12 Months Ended

Dec. 31, 2017

Consolidated and separate financial statements [line items]

Net fee and commission income

	2017	2016	2015
	£m	£m	£m
Fee and commission income
Banking, investment management and credit related fees and commissions	8,622	8,452	8,340
Foreign exchange commission	129	118	130
Fee and commission income	8,751	8,570	8,470
Fee and commission expense	(1,937)	(1,802)	(1,611)
Net fee and commission income	6,814	6,768	6,859

Barclays Bank PLC [member]

Consolidated and separate financial statements [line items]

Net fee and commission income

b Net fee and commission income
	2017	2016	2015
	£m	£m	£m
Banking, investment management and credit related fees and commissions	8,646	8,507	8,365
Foreign exchange commission	129	118	129
Fee and commission income	8,775	8,625	8,494
Fee and commission expense	(1,901)	(1,789)	(1,611)
Net fee and commission income	6,874	6,836	6,883

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Net trading income (Tables)

12 Months Ended

Dec. 31, 2017

Consolidated and separate financial statements [line items]

Net trading income

	2017	2016	2015
	£m	£m	£m
Trading income	3,500	2,803	2,996
Own credit (losses)/gains	-	(35)	430
Net trading income	3,500	2,768	3,426

Barclays Bank PLC [member]

Consolidated and separate financial statements [line items]

Net trading income

c Net Trading Income
	2017	2016	2015
	£m	£m	£m
Trading income	3,387	2,830	3,000
Own credit gains/(losses)	-	(35)	430
Net trading income	3,387	2,795	3,430

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Net investment income (Tables)

12 Months Ended

Dec. 31, 2017

Consolidated and separate financial statements [line items]

Net investment income

	2017	2016	2015
	£m	£m	£m
Net gain from disposal of available for sale investments	298	912	385
Dividend income	48	8	8
Net gain from financial instruments designated at fair value	338	158	193
Other investment income	177	246	511
Net investment income	861	1,324	1,097

Barclays Bank PLC [member]

Consolidated and separate financial statements [line items]

Net investment income

d Net investment income
	2017	2016	2015
	£m	£m	£m
Net gain from disposal of available for sale assets	298	912	385
Dividend income	48	8	8
Net gain from financial instruments designated at fair value	338	158	193
Other investment income	175	246	511
Net investment income	859	1,324	1,097

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Credit impairment charges and other provisions (Tables)

12 Months Ended

Dec. 31, 2017

Disclosure of impairment loss and reversal of impairment loss [abstract]

Credit impairment charges and other provisions

	2017	2016	2015
	£m	£m	£m
New and increased impairment allowances	3,187	3,259	2,641
Releases	(533)	(551)	(535)
Recoveries	(334)	(365)	(350)
Impairment charges on loans and advances	2,320	2,343	1,756
Provision charges/(releases) for undrawn contractually committed facilities and guarantees provided	13	9	(12)
Loan impairment	2,333	2,352	1,744
Available for sale investment	3	21	18
Reverse repurchase agreements	-	-	-
Credit impairment charges and other provisions	2,336	2,373	1,762

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Operating expenses (Tables)

12 Months Ended

Dec. 31, 2017

Consolidated and separate financial statements [line items]

Operating expenses

	2017	2016	2015
	£m	£m	£m
Infrastructure costs
Property and equipment	1,363	1,180	1,082
Depreciation of property, plant and equipment	446	492	475
Operating lease rentals	342	561	411
Amortisation of intangible assets	715	670	570
Impairment of property, equipment and intangible assets	80	95	150
(Gain)/loss on property disposals	3	-	3
Total infrastructure costs	2,949	2,998	2,691
Administration and general costs
Consultancy, legal and professional fees	1,127	1,105	1,078
Subscriptions, publications, stationery and communications	630	644	678
Marketing, advertising and sponsorship	433	435	451
Travel and accommodation	150	136	188
UK bank levy	365	410	425
Goodwill impairment	-	-	102
Other administration and general expenses	542	187	61
Total administration and general costs	3,247	2,917	2,983
Staff costs	8,560	9,423	8,853
Provision for UK customer redress	700	1,000	2,772
Provision for ongoing investigations and litigation including Foreign Exchange	-	-	1,237
Operating expenses	15,456	16,338	18,536

Barclays Bank PLC [member]

Consolidated and separate financial statements [line items]

Operating expenses

e Administrative and general expenses
	2017	2016	2015
	£m	£m	£m
Infrastructure costs
Property and equipment	954	1,147	1,082
Depreciation of property, plant and equipment	303	482	475
Operating lease rentals	290	550	411
Amortisation of intangible assets	478	661	570
Impairment of property, equipment and intangible assets	40	97	150
Gain/(loss) on property disposals	3	-	3
Total infrastructure costs	2,068	2,937	2,691
Administration and general costs
Consultancy, legal and professional fees	756	1,079	1,078
Subscriptions, publications, stationery and communications	455	638	678
Marketing, advertising and sponsorship	400	430	451
Travel and accommodation	118	132	188
UK bank levy	365	410	425
Goodwill Impairment	-	-	102
Other administration and general expenses	4,382	511	61
Total administration and general costs	6,476	3,200	2,983
Staff costsa	6,445	9,211	8,853
Provision for UK customer redress	700	1,000	2,772
Provision for ongoing investigations and litigation including Foreign Exchange	-	-	1,237
Operating expensesb	15,689	16,348	18,536

a The Group has realigned outsourcing costs from administration and general expenses to staff costs in order to more appropriately reflect the nature and internal management of these costs. The net effect of these movements is to reduce administration and general expenses and to increase staff costs by £847m in 2017 and £1,063m in 2016.

b Total operating expenses of £15,689m (2016: £16,348m; 2015: £18,536m) include depreciation of property, plant and equipment of £303m (2016: £482m; 2015: £475m), amortisation of intangible assets of £478m (2016: £661m; 2015: £570m),goodwill impairment nil( 2016 : nil; 2015 : £102m) and administration and other expenses of £14,908m (2016 £15,205m; 2015: £17,389m).

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Tax (Tables)

12 Months Ended

Dec. 31, 2017

Consolidated and separate financial statements [line items]

Tax charge

	2017	2016	2015
	£m	£m	£m
Current tax charge/(credit)
Current year	768	896	1,605
Adjustments in respect of prior years	55	(361)	(188)
	823	535	1,417
Deferred tax charge/(credit)
Current year	1,507	393	(346)
Adjustments in respect of prior years	(90)	65	78
	1,417	458	(268)
Tax charge	2,240	993	1,149

Reconciliation between the actual tax charge and the corporate tax rate

	2017	2017	2016	2016	2015	2015
	£m	%	£m	%	£m	%
Profit before tax from continuing operations	3,541		3,230		1,146
Tax charge based on the standard UK corporation tax rate of 19.25% (2016: 20%; 2015: 20.25%)	682	19.3%	646	20.0%	232	20.3%
Impact of profits/losses earned in territories with different statutory rates to the UK (weighted average tax rate is 29.4% (2016: 32.8%; 2015: 33.4%))	356	10.1%	415	12.8%	151	13.1%
Recurring items:
Non-creditable taxes including withholding taxes	191	5.4%	277	8.6%	309	27.0%
Non-deductible expenses	90	2.5%	114	3.5%	67	5.8%
Impact of UK bank levy being non-deductible	70	2.0%	82	2.5%	96	8.4%
Tax adjustments in respect of share-based payments	5	0.1%	34	1.1%	30	2.6%
Non-taxable gains and income	(178)	(5.0%)	(199)	(6.2%)	(197)	(17.2%)
Changes in recognition of deferred tax and effect of unrecognised tax losses	(71)	(2.0%)	(178)	(5.5%)	(71)	(6.2%)
Impact of Barclays Bank PLC's overseas branches being taxed both locally and in the UK	(61)	(1.7%)	(128)	(4.0%)	(35)	(3.1%)
Adjustments in respect of prior years	(35)	(1.0%)	(296)	(9.2%)	(110)	(9.6%)
Other items	128	3.6%	88	2.7%	144	12.6%
Non-recurring items:
Re-measurement of US deferred tax assets due to US tax rate reduction	1,177	33.2%	-	-	-	-
Impact of the UK branch exemption election on US branch deferred tax assets	(276)	(7.8%)	-	-	-	-
Non-deductible provisions for UK customer redress	129	3.6%	203	6.3%	283	24.7%
Non-deductible provisions for investigations and litigation	72	2.0%	48	1.5%	261	22.8%
Non-taxable gains and income on divestments	(39)	(1.1%)	(180)	(5.6%)	(50)	(4.4%)
Non-deductible impairments and losses on divestments	-	-	67	2.1%	39	3.4%
Total tax charge	2,240	63.3%	993	30.7%	1,149	100.3%

Current tax assets and liabilities

	2017	2016
	£m	£m
Assets	561	415
Liabilities	(737)	(903)
As at 1 January	(176)	(488)
Income statement from continuing operations	(823)	(535)
Other comprehensive income	93	23
Corporate income tax paid	708	780
Other movements	94	44
	(104)	(176)
Assets	482	561
Liabilities	(586)	(737)
As at 31 December	(104)	(176)

Deferred tax assets and liabilities

	2017	2016
	£m	£m
Intermediate Holding Company ("IHC Tax Group")	1,413	2,207
Barclays Bank PLC ("US Branch Tax Group")	1,234	1,766
Barclays PLC - UK tax group	492	575
Other	318	321
Deferred tax asset	3,457	4,869
Deferred tax liability	(44)	(29)
Net deferred tax	3,413	4,840

Movements on deferred tax assets and liabilities during the year before offsetting

	Fixed assettimingdifferences	Availablefor saleinvestments	Cash flowhedges	Retirementbenefitobligations	Loanimpairmentallowance	Otherprovisions	Tax lossescarriedforward	Share-basedpayments and deferred compensation	Other	Total
	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m
Assets	1,801	183	-	91	151	251	503	732	2,013	5,725
Liabilities	(92)	(141)	(333)	-	-	-	-	-	(319)	(885)
At 1 January 2017	1,709	42	(333)	91	151	251	503	732	1,694	4,840
Income statement	(353)	-	-	(322)	(38)	(69)	131	(307)	(459)	(1,417)
Other comprehensive income	-	(3)	262	49	-	-	-	(22)	22	308
Other movements	(118)	-	(4)	16	(5)	(25)	(38)	(19)	(125)	(318)
	1,238	39	(75)	(166)	108	157	596	384	1,132	3,413
Assets	1,266	200	1	52	108	157	596	384	1,362	4,126
Liabilities	(28)	(161)	(76)	(218)	-	-	-	-	(230)	(713)
At 31 December 2017	1,238	39	(75)	(166)	108	157	596	384	1,132	3,413
Assets	2,008	28	5	95	157	261	902	623	1,511	5,590
Liabilities	(194)	(70)	(239)	(144)	-	-	-	-	(570)	(1,217)
At 1 January 2016	1,814	(42)	(234)	(49)	157	261	902	623	941	4,373
Income statement	(358)	9	(7)	(8)	52	17	(522)	15	344	(458)
Other comprehensive income	-	49	(61)	132	-	-	-	20	(6)	134
Other movements	253	26	(31)	16	(58)	(27)	123	74	415	791
	1,709	42	(333)	91	151	251	503	732	1,694	4,840
Assets	1,801	183	-	91	151	251	503	732	2,013	5,725
Liabilities	(92)	(141)	(333)	-	-	-	-	-	(319)	(885)
At 31 December 2016	1,709	42	(333)	91	151	251	503	732	1,694	4,840

Barclays Bank PLC [member]

Consolidated and separate financial statements [line items]

Tax charge

	2017	2016	2015
	£m	£m	£m
Current tax charge/(credit)
Current year	659	1,147	1,772
Adjustment for prior years	44	(359)	(188)
	703	788	1,584
Deferred tax charge/(credit)
Current year	1,487	392	(360)
Adjustment for prior years	(65)	65	78
	1,422	457	(282)
Tax charge	2,125	1,245	1,302

Reconciliation between the actual tax charge and the corporate tax rate

	2017	2016	2015
	£m	£m	£m
Profit before tax from continuing operations	3,165	4,383	1,914
Tax charge based on the standard UK corporation tax rate of 19.25% (2016: 20%, 2015: 20.25%)	610	877	387
Impact of profits/losses earned in territories with different statutory rates to the UK (weighted average tax rate is 29.8% (2016: 29.5%, 2015: 28.1%))	333	415	151
Recurring items:
Non-creditable taxes including withholding taxes	191	277	309
Non-deductible expenses	82	114	67
Impact of UK bank levy being non-deductible	70	82	96
Banking surcharge on UK profits	6	75	-
Tax adjustments in respect of share based payments	4	34	30
Non-taxable gains and income	(191)	(208)	(197)
Changes in recognition of deferred tax and effect of unrecognised tax losses	(72)	(178)	(71)
Impact of Barclays Bank PLC's overseas branches being taxed both locally and in the UK	(61)	(128)	(35)
Adjustments in respect of prior years	(21)	(294)	(110)
Other items	111	81	142
Non-recurring items:
One off re-measurement of US deferred tax assets	1,177
Impact of the UK branch exemption on deferred tax assets	(276)
Non-deductible provisions for UK customer redress	129	203	283
Non-deductible provisions for investigations and litigation	72	48	261
Non-taxable gains and income on divestments	(39)	(180)	(50)
Non-deductible impairments and losses on divestments	-	27	39
Tax charge	2,125	1,245	1,302
Effective tax rate	67.2%	28.4%	68.0%

Current tax assets and liabilities

	2017	2016
	£m	£m
Assets	501	385
Liabilities	(708)	(930)
As at 1 January	(207)	(545)
Income statement from continuing operations	(703)	(788)
Other comprehensive income	26	295
Corporate income tax paid	672	742
Other movements	94	89
	(118)	(207)
Assets	376	501
Liabilities	(494)	(708)
As at 31 December	(118)	(207)

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Earnings per share (Tables)

12 Months Ended

Dec. 31, 2017

Earnings per share [abstract]

Earnings per share

	2017	2016	2015
	£m	£m	£m
(Loss)/profit attributable to ordinary equity holders of the parent in respect of continuing and discontinued operations	(1,922)	1,623	(394)
Tax credit on profit after tax attributable to other equity instrument holders	174	128	70
Total (loss)/profit attributable to ordinary equity holders of the parent in respect of continuing and discontinued operations	(1,748)	1,751	(324)
Continuing operations
Profit/(loss) attributable to ordinary equity holders of the parent in respect of continuing operations	413	1,434	(696)
Tax credit on profit after tax attributable to other equity instrument holders	174	128	70
Profit/(loss) attributable to equity holders of the parent in respect of continuing operations	587	1,562	(626)
Discontinued operation
(Loss)/profit attributable to ordinary equity holders of the parent in respect of discontinued operations	(2,335)	189	302
Dilutive impact of convertible options in respect of discontinued operations	-	(1)	-
(Loss)/profit attributable to equity holders of the parent in respect of discontinued operations including dilutive impact on convertible options	(2,335)	188	302
	-
(Loss)/profit attributable to equity holders of the parent in respect of continuing and discontinued operations including dilutive impact on convertible options	(1,748)	1,750	(324)

	2017	2016	2015
	million	million	million
Basic weighted average number of shares in issue	16,996	16,860	16,687
Number of potential ordinary shares	288	184	367
Diluted weighted average number of shares	17,284	17,044	17,054

	Basic earnings per share			Diluted earnings per share
	2017	2016	2015	2017	2016	2015
	p	p	p	p	p	p
(Loss)/earnings per ordinary share	(10.3)	10.4	(1.9)	(10.1)	10.3	(1.9)
Earnings/(loss) per ordinary share in respect of continuing operations	3.5	9.3	(3.7)	3.4	9.2	(3.7)
(Loss)/earnings per ordinary share in respect of discontinued operation	(13.8)	1.1	1.8	(13.5)	1.1	1.8

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Trading portfolio (Tables)

12 Months Ended

Dec. 31, 2017

Consolidated and separate financial statements [line items]

Trading portfolio

	Trading portfolio assets		Trading portfolio liabilities
	2017	2016	2017	2016
	£m	£m	£m	£m
Debt securities and other eligible bills	51,200	38,789	(29,045)	(26,842)
Equity securities	59,338	38,329	(8,306)	(7,831)
Traded loans	3,140	2,975	-	-
Commodities	82	147	-	(14)
Trading portfolio assets/(liabilities)	113,760	80,240	(37,351)	(34,687)

Barclays Bank PLC [member]

Consolidated and separate financial statements [line items]

Trading portfolio

g Trading portfolio assets
	2017	2016
	£m	£m
Debt securities and other eligible bills	51,195	38,804
Equity securities	59,338	38,329
Traded loans	3,140	2,975
Commodities	82	147
Trading portfolio assets	113,755	80,255

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Financial assets designated at fair value (Tables) - Financial assets designated at fair value [member]

12 Months Ended

Dec. 31, 2017

Disclosure of financial assets [line items]

Financial assets designated at fair value

	2017	2016
	£m	£m
Loans and advances	11,037	10,519
Debt securities	15	70
Equity securities	4,670	4,558
Reverse repurchase agreements	100,040	63,162
Customers' assets held under investment contracts	-	37
Other financial assets	519	262
Financial assets designated at fair value	116,281	78,608

Credit risk of loans and advances designated at fair value and related credit derivatives

	Maximum exposure as at 31 December		Changes in fair value during the year ended		Cumulative changes in fair value from inception
	2017	2016	2017	2016	2017	2016
	£m	£m	£m	£m	£m	£m
Loans and advances designated at fair value, attributable to credit risk	11,037	10,519	10	(42)	2	(42)
Value mitigated by related credit derivatives	256	339	1	(2)	(12)	(13)

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Derivative financial instruments (Tables)

12 Months Ended

Dec. 31, 2017

Consolidated and separate financial statements [line items]

Total derivatives

Total derivatives	2017			2016
	Notional contract amount	Fair value		Notional contract amount	Fair value
		Assets	Liabilities		Assets	Liabilities
	£m	£m	£m	£m	£m	£m
Total derivative assets/(liabilities) held for trading	35,686,673	237,504	(237,236)	36,185,820	345,624	(339,646)
Total derivative assets/(liabilities) held for risk management	231,348	165	(1,109)	336,524	1,002	(841)
Derivative assets/(liabilities)	35,918,021	237,669	(238,345)	36,522,344	346,626	(340,487)

Derivatives held for trading

Derivatives held for trading		2017			2016
	Notional contract amount	Fair value		Notional contract amount	Fair value
		Assets	Liabilities		Assets	Liabilities
	£m	£m	£m	£m	£m	£m
Foreign exchange derivatives
Forward foreign exchange	3,131,184	26,534	(26,177)	2,308,922	32,442	(30,907)
Currency swaps	1,098,587	23,675	(22,003)	1,086,552	40,083	(40,164)
OTC options bought and sold	506,156	4,056	(4,665)	772,031	6,338	(6,762)
OTC derivatives	4,735,927	54,265	(52,845)	4,167,505	78,863	(77,833)
Foreign exchange derivatives cleared by central counterparty	59,618	607	(585)	43,478	366	(388)
Exchange traded futures and options – bought and sold	24,266	30	(30)	18,813	31	(27)
Foreign exchange derivatives	4,819,811	54,902	(53,460)	4,229,796	79,260	(78,248)
Interest rate derivatives
Interest rate swaps	5,680,977	121,560	(112,187)	4,799,897	153,822	(143,059)
Forward rate agreements	268,277	87	(88)	296,559	999	(968)
OTC options bought and sold	2,384,453	27,235	(29,635)	2,522,430	42,412	(43,373)
OTC derivatives	8,333,707	148,882	(141,910)	7,618,886	197,233	(187,400)
Interest rate derivatives cleared by central counterparty	13,215,545	3,675	(3,390)	14,439,407	30,503	(31,528)
Exchange traded futures and options – bought and sold	7,644,560	362	(358)	7,952,733	397	(370)
Interest rate derivatives	29,193,812	152,919	(145,658)	30,011,026	228,133	(219,298)
Credit derivatives
OTC swaps	411,160	7,595	(6,233)	615,057	11,811	(10,513)
Credit derivatives cleared by central counterparty	303,841	4,954	(5,319)	332,743	4,462	(4,572)
Credit derivatives	715,001	12,549	(11,552)	947,800	16,273	(15,085)
Equity and stock index derivatives
OTC options bought and sold	58,456	5,262	(9,591)	102,545	6,766	(8,837)
Equity swaps and forwards	103,283	2,235	(5,478)	105,120	2,253	(4,435)
OTC derivatives	161,739	7,497	(15,069)	207,665	9,019	(13,272)
Exchange traded futures and options – bought and sold	632,662	7,201	(9,050)	585,620	8,070	(8,600)
Equity and stock index derivatives	794,401	14,698	(24,119)	793,285	17,089	(21,872)
Commodity derivatives
OTC options bought and sold	4,465	32	(103)	14,053	395	(461)
Commodity swaps and forwards	12,755	662	(753)	16,086	1,528	(1,821)
OTC derivatives	17,220	694	(856)	30,139	1,923	(2,282)
Exchange traded futures and options – bought and sold	146,428	1,742	(1,591)	173,774	2,946	(2,861)
Commodity derivatives	163,648	2,436	(2,447)	203,913	4,869	(5,143)
Derivative assets/(liabilities) held for trading	35,686,673	237,504	(237,236)	36,185,820	345,624	(339,646)
Total OTC derivatives held for trading	13,659,753	218,933	(216,913)	12,639,252	298,849	(291,300)
Total derivatives cleared by central counterparty held for trading	13,579,004	9,236	(9,294)	14,815,628	35,331	(36,488)
Total exchange traded derivatives held for trading	8,447,916	9,335	(11,029)	8,730,940	11,444	(11,858)
Derivative assets/(liabilities) held for trading	35,686,673	237,504	(237,236)	36,185,820	345,624	(339,646)

Derivatives held for risk management

Derivatives held for risk management	2017			2016
	Notional contract amount	Fair value		Notional contract amount	Fair value
		Assets	Liabilities		Assets	Liabilities
	£m	£m	£m	£m	£m	£m
Derivatives designated as cash flow hedges
Currency swaps	-	-	-	1,357	453	-
Interest rate swaps	1,482	7	(3)	5,965	154	(6)
Interest rate derivatives cleared by central counterparty	122,103	-	-	181,541	62	(27)
Derivatives designated as cash flow hedges	123,585	7	(3)	188,863	669	(33)
Derivatives designated as fair value hedges
Interest rate swaps	7,345	117	(1,096)	10,733	301	(744)
Interest rate derivatives cleared by central counterparty	97,436	-	-	130,842	-	-
Derivatives designated as fair value hedges	104,781	117	(1,096)	141,575	301	(744)
Derivatives designated as hedges of net investments
Forward foreign exchange	2,982	41	(10)	6,086	32	(64)
Derivatives designated as hedges of net investments	2,982	41	(10)	6,086	32	(64)
Derivative assets/(liabilities) held for risk management	231,348	165	(1,109)	336,524	1,002	(841)
Total OTC derivatives held for risk management	11,809	165	(1,109)	24,141	940	(814)
Total derivatives cleared by central counterparty held for risk management	219,539	-	-	312,383	62	(27)
Derivative assets/(liabilities) held for risk management	231,348	165	(1,109)	336,524	1,002	(841)

Hedged forecast cash flows

	Total	Up to one year	One to two years	Two to three years	Three to four years	Four to five years	More than five years
	£m	£m	£m	£m	£m	£m	£m
2017
Forecast receivable cash flows	2,671	484	584	561	416	305	321
Forecast payable cash flows	-	-	-	-	-	-	-
2016
Forecast receivable cash flows	2,616	455	531	511	411	327	381
Forecast payable cash flows	52	15	16	7	6	5	3

Amounts recognised in net interest income

	2017	2016
Amounts recognised in net interest income	£m	£m
Gains on the hedged items attributable to the hedged risk	550	1,787
Losses on the hedging instruments	(460)	(1,741)
Fair value ineffectiveness	90	46
Cash flow hedging ineffectiveness	(135)	28
Net investment hedging ineffectiveness	2	(3)

Barclays Bank PLC [member]

Consolidated and separate financial statements [line items]

Total derivatives

j Derivative financial instruments
	Notional contract amount	Fair value Assets	Liabilities
	£m	£m	£m
Year ended 31 December 2017
Total derivative assets/(liabilities) held for trading	35,747,945	237,741	(237,242)
Total derivative assets/(liabilities) held for risk management	175,785	246	(1,103)
Derivative assets/(liabilities)	35,923,730	237,987	(238,345)
Year ended 31 December 2016
Total derivative assets/(liabilities) held for trading	36,261,030	345,834	(339,647)
Total derivative assets/(liabilities) held for risk management	261,314	986	(840)
Derivative assets/(liabilities)	36,522,344	346,820	(340,487)

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Financial Investments (Tables)

12 Months Ended

Dec. 31, 2017

Consolidated and separate financial statements [line items]

Financial Investments

	2017	2016
	£m	£m
Available for sale debt securities and other eligible bills	52,020	57,703
Available for sale equity securities	1,787	438
Held to maturity debt securities	5,109	5,176
Financial investments	58,916	63,317

Barclays Bank PLC [member]

Consolidated and separate financial statements [line items]

Financial Investments

h Financial Investments
	2017	2016
	£m	£m
Available for sale debt securities and other eligible bills	52,020	57,704
Available for sale equity securities	1,834	485
Held to maturity debt securities	5,109	5,176
Financial Investments	58,963	63,365

XML

Financial liabilities designated at fair value (Tables)

12 Months Ended

Dec. 31, 2017

Financial liabilities designated at fair value [member]

Disclosure of financial liabilities [line items]

Financial liabilities designated at fair value

	2017		2016
	Fair value	Contractualamount dueon maturity	Fair value	Contractualamount dueon maturity
	£m	£m	£m	£m
Debt securities	42,563	46,920	34,985	37,034
Deposits	4,448	4,414	5,269	5,303
Liabilities to customers under investment contracts	-	-	37	-
Repurchase agreements	126,691	126,822	55,710	55,760
Other financial liabilities	16	16	30	30
Financial liabilities designated at fair value	173,718	178,172	96,031	98,127

XML

Fair value of financial instruments (Tables)

12 Months Ended

Dec. 31, 2017

Disclosure of products and services [line items]

Assets and liabilities held at fair value

Assets and liabilities held at fair value
	2017				2016
	Valuation technique using				Valuation technique using
	Level 1	Level 2	Level 3	Total	Level 1	Level 2	Level 3	Total
As at 31 December	£m	£m	£m	£m	£m	£m	£m	£m
Trading portfolio assets	63,925	47,858	1,977	113,760	41,550	36,625	2,065	80,240
Financial assets designated at fair value	4,347	104,187	7,747	116,281	4,031	64,630	9,947	78,608
Derivative financial assets	3,786	228,549	5,334	237,669	5,261	332,819	8,546	346,626
Available for sale investments	22,841	30,571	395	53,807	21,218	36,551	372	58,141
Investment property	-	-	116	116	-	-	81	81
Assets included in disposal groups classified as held for salea	-	-	29	29	6,754	8,511	6,009	21,274
Total assets	94,899	411,165	15,598	521,662	78,814	479,136	27,020	584,970
Trading portfolio liabilities	(20,905)	(16,442)	(4)	(37,351)	(20,205)	(14,475)	(7)	(34,687)
Financial liabilities designated at fair value	-	(173,238)	(480)	(173,718)	(70)	(95,121)	(840)	(96,031)
Derivative financial liabilities	(3,631)	(229,517)	(5,197)	(238,345)	(5,051)	(328,265)	(7,171)	(340,487)
Liabilities included in disposal groups classified as held for salea	-	-	-	-	(397)	(5,224)	(6,201)	(11,822)
Total liabilities	(24,536)	(419,197)	(5,681)	(449,414)	(25,723)	(443,085)	(14,219)	(483,027)

Note

a Disposal groups held for sale and measured at fair value less cost to sell are included in the fair value table.

Analysis of movements in Level 3 assets and liabilities

Analysis of movements in Level 3 assets and liabilities
	As at 1 January 2017					Total gains and losses in the period recognised in the income statement		Total gains or losses recognised in OCI	Transfers		As at 31 December 2017
		Purchases	Sales	Issues	Settlements	Trading income	Other income		In	Out
	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m
Government and government sponsored debt	3	46	-	-	-	-	-	-	-	-	49
Corporate debt	969	73	(47)	-	(98)	21	-	-	6	(53)	871
Non-asset backed loans	151	435	(187)	-	(221)	(8)	-	-	1	(5)	166
Asset backed securities	515	195	(78)	-	(9)	9	-	-	-	(5)	627
Equity cash products	77	24	(11)	-	-	(19)	-	-	-	(3)	68
Other	350	2	(77)	-	(97)	25	(1)	-	3	(9)	196
Trading portfolio assets	2,065	775	(400)	-	(425)	28	(1)	-	10	(75)	1,977
Non-asset backed loans	8,616	-	-	-	(2,284)	159	-	-	-	-	6,491
Asset backed loans	201	27	(25)	-	(3)	(17)	(3)	-	6	(31)	155
Private equity investments	562	26	(127)	-	(1)	(1)	29	-	21	(11)	498
Equity cash products	-	-	-	-	(1)	(7)	-	-	16	-	8
Other	568	4,675	(4,646)	-	(247)	41	197	-	16	(9)	595
Financial assets designated at fair value	9,947	4,728	(4,798)	-	(2,536)	175	223	-	59	(51)	7,747
Equity cash products	73	-	-	-	-	-	1	2	5	(45)	36
Private equity investments	294	15	(78)	-	-	-	(5)	37	60	(4)	319
Other	5	36	-	-	(2)	-	-	1	-	-	40
Available for sale investments	372	51	(78)	-	(2)	-	(4)	40	65	(49)	395
Investment property	81	114	(69)	-	-	-	(10)	-	-	-	116
Trading portfolio liabilities	(7)	(4)	1	-	-	2	-	-	(1)	5	(4)
Certificates of deposit, commercial paper and other money market instruments	(319)	-	69	-	-	-	9	-	(104)	95	(250)
Issued debt	(298)	-	84	-	-	-	-	-	-	-	(214)
Other	(223)	-	-	-	204	-	(6)	-	-	9	(16)
Financial liabilities designated at fair value	(840)	-	153	-	204	-	3	-	(104)	104	(480)
Interest rate derivatives	899	58	(1)	-	(208)	(166)	-	-	(11)	(721)	(150)
Foreign exchange derivatives	81	-	-	-	(12)	27	-	-	(13)	(46)	37
Credit derivatives	1,370	5	(2)	-	(29)	(128)	-	-	(69)	(1)	1,146
Equity derivatives	(970)	(220)	(14)	-	374	(43)	-	-	(16)	(7)	(896)
Commodity derivatives	(5)	-	-	-	-	4	-	-	1	-	-
Net derivative financial instrumentsa	1,375	(157)	(17)	-	125	(306)	-	-	(108)	(775)	137
Assets and liabilities held for sale	574	-	(574)	-	-	-	-	-	-	-	-
Total	13,567	5,507	(5,782)	-	(2,634)	(101)	211	40	(79)	(841)	9,888
Net assets held for sale measured at fair value on non-recurring basis											29
Total	13,567	5,507	(5,782)	-	(2,634)	(101)	211	40	(79)	(841)	9,917

Notes

aThe derivative financial instruments are represented on a net basis. On a gross basis, derivative financial assets are £5,334m (2016: £8,546m) and derivative financial liabilities are £5,197m (2016: £7,171m).

Analysis of movements in Level 3 assets and liabilities
	As at 1 January 2016	Purchases	Sales	Issues	Settlements	Total gains and losses in the period recognised in the income statement		Total gains or losses recognised in OCI	Transfers		As at 31 December 2016
						Trading income	Other income		In	Out
	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m
Government and government sponsored debt	320	-	(317)	-	-	-	-	-	-	-	3
Corporate debt	2,843	38	(48)	-	(5)	206	-	-	32	(2,097)	969
Non-asset backed loans	507	173	(498)	-	(4)	(38)	-	-	18	(7)	151
Asset backed securities	743	129	(295)	-	(171)	111	-	-	1	(3)	515
Equity cash products	121	4	(4)	-	-	(15)	-	-	-	(29)	77
Other	374	55	(89)	-	(1)	30	-	-	1	(20)	350
Trading portfolio assets	4,908	399	(1,251)	-	(181)	294	-	-	52	(2,156)	2,065
Non-asset backed loans	15,963	-	-	-	(8,602)	1,155	100	-	-	-	8,616
Asset backed loans	256	48	(225)	-	(20)	30	-	-	112	-	201
Private equity investments	457	38	(51)	-	(3)	16	120	-	6	(21)	562
Equity Cash products	26	-	(26)	-	-	-	-	-	-	-	-
Other	595	2,658	(2,729)	-	(33)	37	85	-	41	(86)	568
Financial assets designated at fair value	17,297	2,744	(3,031)	-	(8,658)	1,238	305	-	159	(107)	9,947
Equity cash products	24	52	(7)	-	-	-	3	2	-	(1)	73
Private equity investments	877	15	(254)	-	(407)	-	-	63	-	-	294
Other	20	1	(7)	-	(16)	-	1	5	1	-	5
Available for sale investments	921	68	(268)	-	(423)	-	4	70	1	(1)	372
Investment property	82	-	(3)	-	-	-	2	-	-	-	81
Trading portfolio liabilities	-	-	(9)	-	-	(1)	-	-	-	3	(7)
Certificates of deposit, commercial paper and other money market instruments	(272)	-	-	(19)	48	2	(7)	-	(301)	230	(319)
Issued debt	(538)	-	-	-	231	-	9	-	-	-	(298)
Other	(244)	-	-	-	83	(48)	(2)	-	(50)	38	(223)
Financial liabilities designated at fair value	(1,054)	-	-	(19)	362	(46)	-	-	(351)	268	(840)
Interest rate derivatives	418	45	3	-	(6)	228	-	-	294	(83)	899
Foreign exchange derivatives	(104)	-	30	2	40	6	-	-	55	52	81
Credit derivatives	1,685	2	(306)	-	(119)	111	-	-	3	(6)	1,370
Equity derivatives	(857)	196	7	(83)	(34)	(98)	-	-	(15)	(86)	(970)
Commodity derivatives	(506)	-	-	-	91	(3)	-	-	-	413	(5)
Net derivative financial instrumentsa	636	243	(266)	(81)	(28)	244	-	-	337	290	1,375
Assets and liabilities held for sale	424	126	(166)	(116)	85	-	172	-	-	49	574
Total	23,214	3,580	(4,994)	(216)	(8,843)	1,729	483	70	198	(1,654)	13,567
Net liabilities held for sale measured at fair value on non-recurring basis											(766)
Total	23,214	3,580	(4,994)	(216)	(8,843)	1,729	483	70	198	(1,654)	12,801

Note

a The derivative financial instruments are represented on a net basis. On a gross basis, derivative financial assets are £5,334m (2016: £8,546m) and derivative financial liabilities are £5,197m (2016: £7,171m).

Unrealised gains and losses recognised during the period on Level 3 assets and liabilities held at period end

Unrealised gains and losses recognised during the period on Level 3 assets and liabilities held at year end
	2017				2016
	Income statement		Other compre-hensiveincome		Income statement		Other compre-hensive income
	Trading income	Other income		Total	Trading income	Other income		Totala
As at 31 December	£m	£m	£m	£m	£m	£m	£m	£m
Trading portfolio assets	(34)	-	-	(34)	243	-	-	243
Financial assets designated at fair value	147	200	-	347	227	271	-	498
Available for sale investments	-	(4)	29	25	-	6	70	76
Investment property	-	(10)	-	(10)	-	2	-	2
Trading portfolio liabilities	3	-	-	3	(1)	-	-	(1)
Financial liabilities designated at fair value	58	10	-	68	96	(6)	-	90
Net derivative financial instruments	(301)	-	-	(301)	175	-	-	175
Assets and liabilities held for sale	-	-	-	-	-	128	-	128
Total	(127)	196	29	98	740	401	70	1,211

Note

aThe unrealised gain of £1,211m on Level 3 assets in 2016 is largely offset by losses on related Level 2 and Level 1 portfolio hedges.

Sensitivity analysis of valuations using unobservable inputs

Sensitivity analysis of valuations using unobservable inputs
	2017				2016
	Favourable changes		Unfavourable changes		Favourable changes		Unfavourable changes
	Income statement	Equity	Income statement	Equity	Income statement	Equity	Income statement	Equity
	£m	£m	£m	£m	£m	£m	£m	£m
Interest rate derivatives	114	-	(138)	-	209	-	(249)	-
Foreign exchange derivatives	6	-	(6)	-	15	-	(15)	-
Credit derivatives	106	-	(79)	-	127	-	(133)	-
Equity derivatives	99	-	(99)	-	163	-	(164)	-
Commodity derivatives	3	-	(3)	-	5	-	(5)	-
Corporate debt	4	-	(3)	-	7	-	(2)	-
Certificates of deposit, commercial paper and other money market instruments	-	-	-	-	-	-	(1)	-
Non asset backed loans	243	-	(468)	-	462	-	(597)	-
Asset backed securities	1	-	-	-	1	-	(1)	-
Issued debt	-	-	-	-	-	-	-	-
Equity cash products	12	24	(8)	(24)	12	26	(11)	(26)
Private equity investments	133	13	(138)	(13)	104	18	(104)	(21)
Assets and liabilities held for sale	-	-	-	-	3	-	(3)	-
Othera	5	-	(5)	-	155	-	(113)	-
Total	726	37	(947)	(37)	1,263	44	(1,398)	(47)

Note

a Other includes commercial real estate loans, funds and fund-linked products, asset backed loans physical commodities and investment property.

Significant unobservable inputs

	Valuation technique(s)	Significant unobservable inputs	2017Range		2016Range
			Min	Max	Min	Max	Unitsa
Derivative financial instrumentsb
Interest rate	Discounted cash flows	Inflation forwards	1	3	(1)	8	%
derivatives		Credit spread	45	1,320	25	1,669	bps
	Comparable pricing	Price	-	100	-	100	points
	Option model	Inflation volatility	35	201	35	207	bp vol
		IR - IR correlation	(24)	99	(26)	98	%
		FX - IR correlation	(30)	24	(15)	81	%
		Interest rate volatility	5	353	9	295	bp vol
Credit derivatives	Discounted cash flows	Credit spread	122	190	133	274	bps
Equity derivatives	Option model	Equity volatility	3	92	1	150	%
		Equity - equity correlation	(100)	100	(90)	100	%
		Equity - FX correlation	(100)	45	(80)	25	%
	Discounted cash flow	Discounted margin	(105)	301	(130)	331	bps
Non-derivative financial instruments
Non-asset backed loans	Discounted cash flows	Loan spread	30	596	30	1,495	bps
		Price	-	50	-	99	points
	Comparable pricing	Price	-	100	-	100	points
Corporate debt	Comparable pricing	Price	-	100	-	121	points
	Discounted cash flows	Credit spread	140	190	145	190	bps
Asset backed securities	Comparable pricing	Price	-	99	-	270	points
Private equity investments	EBITDA multiple	EBITDA multiple	8	13	5	17	multiple

Notes

aThe units usedto disclose rangesfor significant unobservable inputs arepercentages, points and basis points. Points are a percentage of par; for example, 100 points equals 100% of par. A basis point equals 1/100th of 1%; for example, 150basis points equals 1.5%.

bCertain derivative instruments are classified as Level 3 due to a significant unobservable credit spread input into the calculation of the Credit Valuation Adjustment for the instruments. The range of significant unobservable credit spreads is between 31-596 bps (2016: 65-874bps).

Fair value adjustments

	2017	2016
	£m	£m
Exit price adjustments derived from market bid-offer spreads	(391)	(475)
Uncollateralised derivative funding	(45)	(82)
Derivative credit valuation adjustments	(103)	(237)
Derivative debit valuation adjustments	131	242

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

	2017					2016
	Carrying amount	Fair value	Level 1	Level 2	Level 3	Carrying amount	Fair value	Level 1	Level 2	Level 3
As at 31 December	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m
Financial assets
Held to maturity	5,109	5,285	5,285	-	-	5,176	5,347	5,347	-	-
Loans and advances to banks	35,663	35,660	3,701	31,959	-	43,251	43,228	7,256	34,987	985
Loans and advances to customers:
– Home loans	147,002	145,262	-	-	145,262	144,765	141,155	-	-	141,155
– Credit cards, unsecured and other retail lending	55,767	55,106	655	-	54,451	57,808	57,699	737	42	56,920
– Finance lease receivablesa	2,854	2,964				1,602	1,598
– Corporate loans	159,929	157,890	-	109,140	48,750	188,609	186,715		126,979	59,736
Reverse repurchase agreements and other similar secured lending	12,546	12,546	-	12,546	-	13,454	13,454	-	13,454	-
Assets included in disposal groups classified as held for saleb	1,164	1,195	-	-	1,195	43,593	44,838	1,070	4,614	39,154
Financial liabilities
Deposits from banks	(37,723)	(37,729)	(4,375)	(33,354)	-	(48,214)	(48,212)	(5,256)	(42,895)	(61)
Customer accounts:
– Current and demand accounts	(145,950)	(145,927)	(145,927)	-	-	(138,204)	(138,197)	(127,258)	(10,921)	(18)
– Savings accounts	(134,339)	(134,369)	(134,369)	-	-	(133,344)	(133,370)	(120,471)	(12,891)	(8)
– Other time deposits	(148,832)	(148,897)	(62,750)	(80,296)	(5,851)	(151,630)	(151,632)	(48,853)	(96,240)	(6,539)
Debt securities in issue	(73,314)	(74,752)	-	(72,431)	(2,321)	(75,932)	(76,971)	(196)	(74,712)	(2,063)
Repurchase agreements and other similar secured borrowing	(40,338)	(40,338)	-	(40,338)	-	(19,760)	(19,760)	-	(19,760)	-
Subordinated liabilities	(23,826)	(25,084)	-	(25,084)	-	(23,383)	(24,547)	-	(24,547)	-
Liabilities included in disposal groups classified as held for saleb	-	-	-	-	-	(51,775)	(51,788)	(22,264)	(28,998)	(526)

Notes

aThe fair value hierarchy for finance lease receivables is not required as part of the standard.

b Disposal groups held for sale and measured at fair value less cost to sell are included in the fair value table.

By Product type [Member]

Disclosure of products and services [line items]

Assets and liabilities held at fair value

Assets and liabilities held at fair value by product type
	Assets			Liabilities
	Valuation technique using			Valuation technique using
	Level 1	Level 2	Level 3	Level 1	Level 2	Level 3
	£m	£m	£m	£m	£m	£m
As at 31 December 2017
Interest rate derivatives	-	150,325	2,718	-	(143,890)	(2,867)
Foreign exchange derivatives	-	54,783	160	-	(53,346)	(124)
Credit derivatives	-	11,163	1,386	-	(11,312)	(240)
Equity derivatives	3,786	9,848	1,064	(3,631)	(18,527)	(1,961)
Commodity derivatives	-	2,430	6	-	(2,442)	(5)
Government and government sponsored debt	34,783	49,853	49	(13,079)	(13,116)	-
Corporate debt	-	15,098	871	-	(3,580)	(4)
Certificates of deposit, commercial paper and other money market instruments	-	1,491	-	-	(7,377)	(250)
Reverse repurchase and repurchase agreements	-	100,038	-	-	(126,691)	-
Non-asset backed loans	-	5,710	6,657	-	-	-
Asset backed securities	-	1,837	626	-	(221)	-
Issued debt	-	-	-	-	(38,176)	(214)
Equity cash products	56,322	7,690	112	(7,826)	(388)	-
Private equity investments	8	1	817	-	-	(16)
Assets and liabilities held for sale	-	-	29	-	-	-
Othera	-	898	1,103	-	(131)	-
Total	94,899	411,165	15,598	(24,536)	(419,197)	(5,681)
As at 31 December 2016
Interest rate derivatives	-	222,892	5,759	-	(215,213)	(4,860)
Foreign exchange derivatives	-	79,612	132	-	(78,263)	(51)
Credit derivatives	-	14,662	1,611	-	(14,844)	(241)
Equity derivatives	4,210	11,842	1,037	(4,058)	(15,808)	(2,007)
Commodity derivatives	1,052	3,809	8	(991)	(4,138)	(13)
Government and government sponsored debt	31,203	49,834	3	(12,761)	(11,454)	-
Corporate debt	46	11,921	969	(27)	(1,907)	(5)
Certificates of deposit, commercial paper and other money market instruments	-	994	-	-	(6,936)	(319)
Reverse repurchase and repurchase agreements	-	63,162	-	-	(55,710)	-
Non-asset backed loans	-	2,888	8,767	-	-	-
Asset backed securities	-	1,956	515	-	(256)	-
Issued debt	-	-	-	-	(31,973)	(298)
Equity cash products	35,399	6,478	150	(7,416)	(934)	(2)
Private equity investments	23	110	856	-	(18)	(12)
Assets and liabilities held for sale	6,754	8,511	6,009	(397)	(5,224)	(6,201)
Othera	127	465	1,204	(73)	(407)	(210)
Total	78,814	479,136	27,020	(25,723)	(443,085)	(14,219)

Note

a Other includes commercial real estate loans, funds and fund-linked products, asset backed loans, physical commodities and investment property.

XML

Offsetting financial assets and financial liabilities (Tables)

12 Months Ended

Dec. 31, 2017

Disclosure of offsetting financial assets and liabilities [abstract]

Disclosure of Offsetting of financial assets and financial liabilities [table text block]

	Amounts subject to enforceable netting arrangements						Amounts not subject to enforceable netting arrangementsc	Balance sheet totald
	Effects of offsetting on-balance sheet			Related amounts not offseta
	Gross amounts	Amounts offsetb	Net amounts reported on the balance sheet	Financial instruments	Financial collateral	Net amount
As at 31 December 2017	£m	£m	£m	£m	£m	£m	£m	£m
Derivative financial assets	256,881	(21,638)	235,243	(184,265)	(39,262)	11,716	2,426	237,669
Reverse repurchase agreements and other similar secured lendinge	326,340	(223,495)	102,845	-	(102,380)	465	9,741	112,586
Total assets	583,221	(245,133)	338,088	(184,265)	(141,642)	12,181	12,167	350,255
Derivative financial liabilities	(253,030)	21,065	(231,965)	184,265	36,444	(11,256)	(6,380)	(238,345)
Repurchase agreements and other similar secured borrowinge	(374,616)	223,495	(151,121)	-	151,073	(48)	(15,908)	(167,029)
Total liabilities	(627,646)	244,560	(383,086)	184,265	187,517	(11,304)	(22,288)	(405,374)
As at 31 December 2016
Derivative financial assets	353,078	(11,934)	341,144	(273,602)	(49,923)	17,619	5,482	346,626
Reverse repurchase agreements and other similar secured lending	257,430	(187,262)	70,168	-	(69,932)	236	6,448	76,616
Total assets	610,508	(199,196)	411,312	(273,602)	(119,855)	17,855	11,930	423,242
Derivative financial liabilities	(345,752)	10,962	(334,790)	273,602	47,383	(13,805)	(5,697)	(340,487)
Repurchase agreements and other similar secured borrowing	(257,854)	187,262	(70,592)	-	68,897	(1,695)	(4,878)	(75,470)
Total liabilities	(603,606)	198,224	(405,382)	273,602	116,280	(15,500)	(10,575)	(415,957)

Notes

• Financial collateral of £39,262m (2016: £49,923m) was received in respect of derivative assets, including £33,092m (2016: £41,641m) of cash collateral and £6,170m (2016: £8,282m) of non-cash collateral. Financial collateral of £36,444m (2016: £47,383m) was placed in respect of derivative liabilities, including £32,575m (2016: £43,763m) of cash collateral and £3,869m (2016: £3,620m) of non-cash collateral. The collateral amounts are limited to net balance sheet exposure so as to not include over-collateralisation. Of the £33,092m (2016: £41,641m) cash collateral held, £19,351m (2016: £26,834m) was included in deposits from banks and £13,741m (2016: £14,807m), was included in customer accounts. Of the £32,575m (2016: £43,763m) cash collateral placed, £14,493m (2016: £17,587m) was included in loans and advances to banks and £18,082m (2016: £26,176m) was included in loans and advances to customers.
• Amounts offset for Derivative financial assets include cash collateral netted of £2,393m (2016: £972m). Amounts offset for Derivative financial liabilities include cash collateral netted of £1,820m (2016: £nil). Settlements assets and liabilities have been offset amounting to £13,241m (2016: £10,486m). No other significant recognised financial assets and liabilities were offset in the balance sheet. Therefore, the only balance sheet categories necessary for inclusion in the table are those shown above.
• This column includes contractual rights of set-off that are subject to uncertainty under the laws of the relevant jurisdiction.
• The balance sheet total is the sum of ‘Net amounts reported on the balance sheet’ that are subject to enforceable netting arrangements and ‘Amounts not subject to enforceable netting arrangements’.
• Repurchase and Reverse Repurchase agreements include instruments at amortised cost and instruments designated at fair value through profit and loss. Reverse Repurchase agreements and other similar secured lending of £112,586m (2016: £76,616m) is split by fair value £100,040m (2016: £63,162m) and amortised cost £12,546m (2016: £13,454m). Repurchase agreements and other similar secured borrowing of £167,029m (2016: £75,470m) is split by fair value £126,691m (2016: £55,710m) and amortised cost £40,338m (2016: £19,760m).

XML

Loans and advances to banks and customers (Tables)

12 Months Ended

Dec. 31, 2017

Consolidated and separate financial statements [line items]

Loans and advances to banks and customers

	2017	2016
As at 31 December	£m	£m
Gross loans and advances to banks	35,663	43,251
Less: allowance for impairment	-	-
Loans and advances to banks	35,663	43,251
Gross loans and advances to customers	370,204	397,404
Less: allowance for impairment	(4,652)	(4,620)
Loans and advances to customers	365,552	392,784

Barclays Bank PLC [member]

Consolidated and separate financial statements [line items]

Loans and advances to banks and customers

i Loans and advances to banks and customers
	2017	2016
	£m	£m
Gross loans and advances to banks	36,209	43,634
Less: allowance for impairment	-	-
Loans and advances to banks	36,209	43,634
Gross loans and advances to customers	370,205	397,403
Less: allowance for impairment	(4,652)	(4,620)
Loans and advances to customers	365,553	392,783

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Finance leases (Tables)

12 Months Ended

Dec. 31, 2017

Disclosure of finance leases [abstract]

Finance leases

	2017				2016
	Grossinvestmentin financeleasereceivables	Futurefinanceincome	Presentvalue ofminimumleasepaymentsreceivable	Un-guaranteedresidualvalues	Grossinvestmentin financeleasereceivables	Futurefinanceincome	Presentvalue ofminimumleasepaymentsreceivable	Un-guaranteedresidualvalues
	£m	£m	£m	£m	£m	£m	£m	£m
Not more than one year	1,130	(91)	1,039	69	646	(37)	609	60
Over one year but not more than five years	1,750	(135)	1,615	156	986	(57)	929	132
Over five years	284	(32)	252	21	73	(4)	69	19
Total	3,164	(258)	2,906	246	1,705	(98)	1,607	211

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Reverse repurchase and repurchase agreements including other similar lending and borrowing (Tables)

12 Months Ended

Dec. 31, 2017

Disclosure of repurchase and reverse repurchase agreements [abstract]

Reverse repurchase and repurchase agreements including other similar lending and borrowing

	2017	2016
	£m	£m
Assets
Banks	7,374	2,769
Customers	5,172	10,685
Reverse repurchase agreements and other similar secured lending at amortised cost	12,546	13,454
Liabilities
Banks	30,105	12,820
Customers	10,233	6,940
Repurchase agreements and other similar secured borrowing at amortised cost	40,338	19,760

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Property, plant and equipment (Tables)

12 Months Ended

Dec. 31, 2017

Disclosure of detailed information about property, plant and equipment [abstract]

Property, plant and equipment

	Investmentproperty	Property	Equipment	Leasedassets	Total
	£m	£m	£m	£m	£m
Cost
As at 1 January 2017	81	3,429	3,840	10	7,360
Additions	114	220	299	-	633
Disposals	(69)	(18)	(1,082)	(1)	(1,170)
Change in fair value of investment properties	(5)	-	-	-	(5)
Exchange and other movements	(5)	(138)	(309)	-	(452)
As at 31 December 2017	116	3,493	2,748	9	6,366
Accumulated depreciation and impairment					-
As at 1 January 2017	-	(1,483)	(3,043)	(9)	(4,535)
Depreciation charge	-	(171)	(275)	-	(446)
Impairment	-	(28)	-	-	(28)
Disposals	-	-	972	-	972
Exchange and other movements	-	14	229	-	243
As at 31 December 2017	-	(1,668)	(2,117)	(9)	(3,794)
Net book value	116	1,825	631	-	2,572
Cost
As at 1 January 2016	140	3,919	4,259	62	8,380
Additions	-	167	370	-	537
Disposals	(6)	(761)	(631)	-	(1,398)
Change in fair value of investment properties	-	-	-	-	-
Exchange and other movementsa	(53)	104	(158)	(52)	(159)
As at 31 December 2016	81	3,429	3,840	10	7,360
Accumulated depreciation and impairment					-
As at 1 January 2016	-	(1,697)	(3,177)	(38)	(4,912)
Depreciation charge	-	(186)	(327)	-	(513)
Disposals	-	635	405	-	1,040
Exchange and other movementsa	-	(235)	56	29	(150)
As at 31 December 2016	-	(1,483)	(3,043)	(9)	(4,535)
Net book value	81	1,946	797	1	2,825

Note

a Includes property, plant and equipment relating to BAGL of £627m (cost of £1,066m less accumulated depreciation of £439m) which was reclassified to held for sale.

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Goodwill and intangible assets (Tables)

12 Months Ended

Dec. 31, 2017

Intangible assets and goodwill [abstract]

Intangible assets

	Goodwill	Internally generated software	Other software	Customer lists	Licences and other	Total
	£m	£m	£m	£m	£m	£m
2017
Cost
As at 1 January 2017	4,847	4,927	204	1,708	551	12,237
Additions and disposals	-	662	16	(15)	13	676
Exchange and other movements	(88)	(88)	207	(146)	(45)	(160)
As at 31 December 2017	4,759	5,501	427	1,547	519	12,753
Accumulated amortisation and impairment
As at 1 January 2017	(930)	(1,864)	(143)	(1,231)	(343)	(4,511)
Disposals	-	207	10	15	24	256
Amortisation charge	-	(546)	(32)	(101)	(36)	(715)
Impairment charge	-	(52)	-	-	-	(52)
Exchange and other movements	70	60	(148)	108	28	118
As at 31 December 2017	(860)	(2,195)	(313)	(1,209)	(327)	(4,904)
Net book value	3,899	3,306	114	338	192	7,849
2016
Cost
As at 1 January 2016	5,603	4,112	542	1,665	703	12,625
Additions and disposals	(77)	955	2	59	78	1,017
Exchange and other movements	(679)	(140)	(340)	(16)	(230)	(1,405)
As at 31 December 2016	4,847	4,927	204	1,708	551	12,237
Accumulated amortisation and impairment
As at 1 January 2016	(998)	(1,634)	(212)	(1,081)	(478)	(4,403)
Disposals	77	46	1	14	12	150
Amortisation charge	-	(476)	(36)	(129)	(29)	(670)
Impairment charge	-	(72)	(1)	-	(1)	(74)
Exchange and other movements	(9)	272	105	(35)	153	486
As at 31 December 2016	(930)	(1,864)	(143)	(1,231)	(343)	(4,511)
Net book value	3,917	3,063	61	477	208	7,726

Goodwill

	2017	2016
	£m	£m
Barclays UK	3,574	3,556
Barclays International	325	361
Total net book value of goodwill	3,899	3,917

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Operating leases (Tables)

12 Months Ended

Dec. 31, 2017

Disclosure of operating leases [abstract]

Future minimum lease payments by the Group under non-cancellable operating leases

	2017		2016
	Property	Equipment	Property	Equipment
	£m	£m	£m	£m
Not more than one year	332	2	364	-
Over one year but not more than five years	844	21	974	23
Over five years	1,337	-	1,520	-
Total	2,513	23	2,858	23

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Accruals, deferred income and other liabilities (Tables)

12 Months Ended

Dec. 31, 2017

Accruals and deferred income [abstract]

Accruals, deferred income and other liabilities

	2017	2016
	£m	£m
Accruals and deferred income	3,951	4,422
Other creditors	4,563	4,382
Obligations under finance leases (see Note 21)	20	15
Insurance contract liabilities, including unit-linked liabilities	31	52
Accruals, deferred income and other liabilities	8,565	8,871

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Provisions (Tables)

12 Months Ended

Dec. 31, 2017

Provisions [abstract]

Provisions

			Undrawn contractually committed facilities and guarantees	Customer redress		Legal, competition and regulatory matters
	Onerous contracts	Redundancy and restructuring		PaymentProtectionInsurance	Other customer redress		Sundryprovisions	Total
	£m	£m	£m	£m	£m	£m	£m	£m
As at 1 January 2017	385	206	67	1,979	712	455	330	4,134
Additions	81	163	73	709	369	398	182	1,975
Amounts utilised	(210)	(124)	(1)	(1,094)	(345)	(341)	(99)	(2,214)
Unused amounts reversed	(33)	(85)	(60)	-	(83)	(55)	(30)	(346)
Exchange and other movements	2	(1)	-	12	(14)	(22)	17	(6)
As at 31 December 2017	225	159	79	1,606	639	435	400	3,543

Actual data, key forecast assumptions, and a sensitivity analysis

Assumption	Cumulative actual to 31.12.17	Future expected	Sensitivity analysis increase/decrease in provision
Customer initiated claims received and processed (thousands)a	2,130	570	50k=£104m
Average uphold rate per claim (%)b	87	87	1%=£11m
Average redress per valid claim (£)c	2,036	1,989	£100=£50m

Notes

a Total claims received directly by Barclays to date, including those received via claims management companies but excluding those for which no PPI policy exists and excluding responses to proactive mailing.The sensitivity analysis has been calculated to show the impact a 50,000 increase or decrease in the number of customer initiated claims would have on the provision level.

bAverage uphold rate per customer initiated claims received directly by Barclays and proactive mailings, excluding those for which no PPI policy exists. The sensitivity analysis has been calculated to show the impact in a 1% change in the average uphold rate per claim would have on the provision level.

c Average redress stated on a per policy basis for future customer initiated complaints received directly by Barclays. The sensitivity analysis has been calculated to show the impact a £100 increase or decrease in the average redress per claim would have on the provision level.

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Contingent liabilities and commitments (Tables)

12 Months Ended

Dec. 31, 2017

Disclosure of contingent liabilities [abstract]

Contingent liabilities and commitments

	2017	2016
	£m	£m
Guarantees and letters of credit pledged as collateral security	14,275	15,303
Performance guarantees, acceptances and endorsements	4,737	4,636
Total Contingent liabilities	19,012	19,939
Documentary credits and other short-term trade related transactions	812	1,005
Standby facilities, credit lines and other commitments	314,761	302,681
Total commitments	315,573	303,686

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Subordinated Liabilities (Tables)

12 Months Ended

Dec. 31, 2017

Disclosure of detailed information about borrowings [line items]

Subordinated liabilities

	2017	2016
	£m	£m
Opening balance as at 1 January	23,383	21,467
Issuances	3,041	1,457
Redemptions	(1,378)	(1,143)
Other	(1,220)	1,602
Total subordinated liabilities	23,826	23,383

	2017	2016
	£m	£m
Undated subordinated liabilities	4,191	4,495
Dated subordinated liabilities	19,635	18,888
Total subordinated liabilities	23,826	23,383

Barclays Bank PLC [member]

Disclosure of detailed information about borrowings [line items]

Subordinated liabilities

k Subordinated liabilities
	2017	2016
	£m	£m
Undated subordinated liabilities	4,192	4,495
Dated subordinated liabilities	20,001	19,376
Total subordinated liabilities	24,193	23,871

Undated Subordinated liabilities [Member]

Disclosure of detailed information about borrowings [line items]

Detailed information about Subordinated liabilities

Undated subordinated liabilities
		Subordinated liabilities per balance sheet
		2017	2016
	Initial call date	£m	£m
Barclays Bank PLC issued
Tier One Notes (TONs)
6% Callable Perpetual Core Tier One Notes	2032	16	17
6.86% Callable Perpetual Core Tier One Notes (USD 179m)	2032	197	232
Reserve Capital Instruments (RCIs)
7.434% Step-up Callable Perpetual Reserve Capital Instruments (USD 117m)	2017	-	100
6.3688% Step-up Callable Perpetual Reserve Capital Instruments	2019	36	37
14% Step-up Callable Perpetual Reserve Capital Instruments	2019	3,142	3,124
5.3304% Step-up Callable Perpetual Reserve Capital Instruments	2036	52	54
Undated Notes
6.375% Undated Subordinated Notes	2017	-	140
7.7% Undated Subordinated Notes (USD 99m)	2018	74	84
8.25% Undated Subordinated Notes	2018	144	148
7.125% Undated Subordinated Notes	2020	182	193
6.125% Undated Subordinated Notes	2027	43	45
Junior Undated Floating Rate Notes (USD 38m)	Any interest payment date	28	31
Undated Floating Rate Primary Capital Notes Series 3	Any interest payment date	21	21
Bonds
9.25% Perpetual Subordinated Bonds (ex-Woolwich Plc)	2021	87	91
9% Permanent Interest Bearing Capital Bonds	At any time	45	47
Loans
5.03% Reverse Dual Currency Undated Subordinated Loan (JPY 8,000m)	2028	51	54
5% Reverse Dual Currency Undated Subordinated Loan (JPY 12,000m)	2028	73	77
Total undated subordinated liabilities		4,191	4,495

Dated subordinated liabilities [Member]

Disclosure of detailed information about borrowings [line items]

Detailed information about Subordinated liabilities

30 Subordinated liabilities continued
Dated subordinated liabilities
			Subordinated liabilities per balance sheet
			2017	2016
	Initial call date	Maturity date	£m	£m
Barclays PLC issued
2.625% Fixed Rate Subordinated Callable Notes (EUR 1,250m)	2020	2025	1,119	1,084
2% Fixed Rate Subordinated Callable Notes (EUR 1,500m)	2023	2028	1,325	-
4.375% Fixed Rate Subordinated Notes (USD 1,250m)	-	2024	947	1,054
3.75% Fixed Rate Resetting Subordinated Callable Notes (SGD 200m)	2025	2030	111	-
5.20% Fixed Rate Subordinated Notes (USD 2,050m)	-	2026	1,439	1,590
4.836% Fixed Rate Subordinated Callable Notes (USD 2,000m)	2027	2028	1,471	-
Barclays Bank PLC issued	-
6.05% Fixed Rate Subordinated Notes (USD 1,556m)	-	2017	-	1,316
Floating Rate Subordinated Notes (EUR 40m)	-	2018	36	34
6% Fixed Rate Subordinated Notes (EUR 1,750m)	-	2018	1,643	1,590
CMS-Linked Subordinated Notes (EUR 100m)	-	2018	93	90
CMS-Linked Subordinated Notes (EUR 135m)	-	2018	124	120
Fixed/Floating Rate Subordinated Callable Notes	2018	2023	533	548
7.75% Contingent Capital Notes (USD 1,000m)	2018	2023	747	822
Floating Rate Subordinated Notes (EUR 50m)	-	2019	44	42
5.14% Lower Tier 2 Notes (USD 1,094m)	-	2020	841	956
6% Fixed Rate Subordinated Notes (EUR 1,500m)	-	2021	1,484	1,444
9.5% Subordinated Bonds (ex-Woolwich Plc)	-	2021	273	286
Subordinated Floating Rate Notes (EUR 100m)	-	2021	88	85
10% Fixed Rate Subordinated Notes	-	2021	2,261	2,345
10.179% Fixed Rate Subordinated Notes (USD 1,521m)	-	2021	1,118	1,285
Subordinated Floating Rate Notes (EUR 50m)	-	2022	44	43
6.625% Fixed Rate Subordinated Notes (EUR 1,000m)	-	2022	1,043	1,042
7.625% Contingent Capital Notes (USD 3,000m)	-	2022	2,163	2,390
Subordinated Floating Rate Notes (EUR 50m)	-	2023	44	43
5.75% Fixed Rate Subordinated Notes	-	2026	366	384
5.4% Reverse Dual Currency Subordinated Loan (JPY 15,000m)	-	2027	97	103
6.33% Subordinated Notes	-	2032	62	64
Subordinated Floating Rate Notes (EUR 68m)	-	2040	60	58
Issuances by other subsidiaries	-	2018-2019	59	70
Total dated subordinated liabilities			19,635	18,888

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Ordinary shares, share premium, and other equity (Tables)

12 Months Ended

Dec. 31, 2017

Consolidated and separate financial statements [line items]

Called up share capital, allotted and fully paid

Called up share capital, allotted and fully paid
			Share premium	Total share capital and share premium	Otherequity instruments
	Number of shares	Ordinary shares
	m	£m	£m	£m	£m
As at 1 January 2017	16,963	4,241	17,601	21,842	6,449
Issued to staff under share incentive plans	46	12	74	86	-
Issuances relating to Scrip Dividend Programme	51	12	105	117	-
AT1 securities issuance	-	-	-	-	2,490
Other movements	-	-	-	-	2
As at 31 December 2017	17,060	4,265	17,780	22,045	8,941
As at 1 January 2016	16,805	4,201	17,385	21,586	5,305
Issued to staff under share incentive plans	116	30	158	188	-
Issuances relating to Scrip Dividend Programme	42	10	58	68	-
AT1 securities issuance	-	-	-	-	1,132
Other movements	-	-	-	-	12
As at 31 December 2016	16,963	4,241	17,601	21,842	6,449

Barclays Bank PLC [member]

Consolidated and separate financial statements [line items]

Called up share capital, allotted and fully paid

Called up share capital, allotted and fully paid
	Ordinary share capital	Preference share capital	Share premium	Total share capital and share premium	Other equity instruments
	£m	£m	£m	£m	£m
As at 1 January 2017	2,342	28	12,092	14,462	6,486
AT1 securities issuance	-	-	-	-	2,496
Other movement	-	(9)	-	(9)	-
As at 31 December 2017	2,342	19	12,092	14,453	8,982
As at 1 January 2016	2,342	38	12,092	14,472	5,350
AT1 securities issuance	-	-	-	-	1,136
Other movement	-	(10)	-	(10)	-
As at 31 December 2016	2,342	28	12,092	14,462	6,486

Other shareholders equity

Other shareholders' equity
	The Group		The Bank
	2017	2016	2017	2016
	£m	£m	£m	£m
As at 1 January	271	485	335	549
Redemption	-	(214)	-	(214)
As at 31 December	271	271	335	335

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Reserves (Tables)

12 Months Ended

Dec. 31, 2017

Consolidated and separate financial statements [line items]

Reserves

	2017	2016
	£m	£m
Currency translation reserve	3,054	3,051
Available for sale reserve	364	(74)
Cash flow hedging reserve	1,161	2,105
Own credit reservea	(179)	-
Other reserves and treasury shares	983	969
Total	5,383	6,051

Note

aAs at 31 December 2017, the amount of own credit recognised in the Group’s other comprehensive income was a debit balance of £179m. Upon adoption of IFRS 9, an opening debit balance of £175m was recognized, with a further £4m loss (net of tax) recorded during 2017.

Barclays Bank PLC [member]

Consolidated and separate financial statements [line items]

Reserves

	2017	2016
	£m	£m
Currency translation reserve	3,084	3,054
Available for sale reserve	396	(22)
Cash flow hedging reserve	184	954
Own credit reservea	(179)	-
Other reserves and treasury shares	323	309
Total	3,808	4,295

Note

a As at 31 December 2017, the amount of own credit recognized in the Group’s other comprehensive income was a debit balance of £179m. Upon adoption of IFRS 9, an opening debit balance of £175m was recognized, with a further £4m loss (net of tax) recorded during 2017.

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Non-controlling interests (Tables)

12 Months Ended

Dec. 31, 2017

Consolidated and separate financial statements [line items]

Detailed information of non controlling interest by group

	Profit attributable to non-controlling interest		Equity attributable to non-controlling interest		Dividends paid to non-controlling interest
	2017	2016	2017	2016	2017	2016
	£m	£m	£m	£m	£m	£m
Barclays Bank PLC issued:
– Preference shares	242	340	1,838	2,698	242	340
– Upper Tier 2 instruments	3	3	272	272	-	-
Barclays Africa Group Limited	140	402	-	3,507	173	235
Other non-controlling interests	4	3	1	15	-	-
Total	389	748	2,111	6,492	415	575

Detailed information of non-controlling interest by instruments

	2017	2016
Instrument	£m	£m
Preference Shares:
6.00% non-cumulative callable preference shares	-	203
6.278% non-cumulative callable preference shares	318	318
4.75% non-cumulative callable preference shares	211	211
7.1% non-cumulative callable preference shares	-	657
8.125% non-cumulative callable preference shares	1,309	1,309
Total Barclays Bank PLC Preference Shares	1,838	2,698
Barclays Africa Group Limited	-	277
Total	1,838	2,975
Upper Tier 2 Instruments:
Undated Floating Rate Primary Capital Notes Series 1	93	93
Undated Floating Rate Primary Capital Notes Series 2	179	179
Total Upper Tier 2 Instruments	272	272

Barclays Bank PLC [member]

Consolidated and separate financial statements [line items]

Detailed information of non controlling interest by group

	Profit attributable to Non-Controlling interest		Equity attributable to Non-Controlling interest		Dividends paid to Non-Controlling interest
	2017	2016	2017	2016	2017	2016
	£m	£m	£m	£m	£m	£m
Barclays Africa Group Limited	140	402	-	3,507	173	235
Other non-controlling interests	4	3	1	15	-	-
Total	144	405	1	3,522	173	235

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Share-based payments (Tables)

12 Months Ended

Dec. 31, 2017

Disclosure of terms and conditions of share-based payment arrangement [abstract]

Share-based payment schemes

	Charge for the year
	2017	2016	2015
	£m	£m	£m
Share Value Plan	153	473	442
Deferred Share Value Plan	166	-	-
Others	186	192	86
Total equity settled	505	665	528
Cash settled	3	1	4
Total share-based payments	508	666	532

Share option and award plans

	2017				2016
	Weighted average fair value per award granted in year	Weighted average share price at exercise/release during year	Weightedaverageremainingcontractuallife in years	Number ofoptions/awardsoutstanding(000s)	Weighted average fair value per award granted in year	Weighted average share price at exercise/release during year	Weightedaverageremainingcontractuallife in years	Number ofoptions/awardsoutstanding(000s)
	£	£			£	£
SVPa,b	2.30	2.29	1	191,610	1.66	1.66	1	406,016
DSVPa,b	2.26	2.06	1	125,399	-	-	-	-
Othersa	0.41-2.30	1.99-2.30	0-3	210,160	0.61-1.67	1.65-1.88	0-3	205,129

Notes

a Options/award granted over Barclays PLC shares.

b Nil cost award and therefore the weighted average exercise price was nil.

c The number of awards within Others at the end of the year principally relates to Sharesave (number of awards exercisable at end of year was 10,121,109). The weighted average exercise price relates to Sharesave.

Movements in options and awards

	SVPa,b		DSVPa,b		Othersa,c
	Number (000s)		Number (000s)		Number (000s)		Weighted averageex. price (£)
	2017	2016	2017	2016	2017	2016	2017	2016
Outstanding at beginning of year/acquisition date	406,016	386,470	-	-	205,129	166,975	1.38	1.75
Granted in the year	943	229,371	132,316	-	118,222	154,069	1.66	1.20
Exercised/released in the year	(200,350)	(191,623)	(2,275)	-	(90,324)	(60,912)	1.52	1.39
Less: forfeited in the year	(14,999)	(18,202)	(4,642)	-	(17,733)	(47,342)	1.42	1.95
Less: expired in the year	-	-	-	-	(5,134)	(7,661)	2.03	1.83
Outstanding at end of year	191,610	406,016	125,399	-	210,160	205,129	1.41	1.38
Of which exercisable:	18	-	-	-	24,569	24,435	1.59	1.78

Notes

a Options/award granted over Barclays PLC shares.

b Nil cost award and therefore the weighted average exercise price was nil.

c The number of awards within Others at the end of the year principally relates to Sharesave (number of awards exercisable at end of year was 10,121,109). The weighted average exercise price relates to Sharesave.

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Pensions and post retirement benefits (Tables)

12 Months Ended

Dec. 31, 2017

Disclosure of sensitivity analysis for actuarial assumptions [line items]

Amounts recognised in the income statement related to defined benefit schemes

Income statement charge
	2017	2016	2015
	£m	£m	£m
Current service cost	265	243	255
Net finance cost	(12)	(32)	41
Past service cost	(3)	-	(432)
Other movements	-	2	1
Total	250	213	(135)

Reconciliation of benefit liabilities assets

Balance sheet reconciliation	2017		2016
	Total	Of which relates to UKRF	Total	Of which relates to UKRF
	£m	£m	£m	£m
Benefit obligation at beginning of the year	(33,033)	(31,847)	(28,279)	(26,027)
Current service cost	(265)	(245)	(243)	(220)
Interest costs on scheme liabilities	(843)	(810)	(1,016)	(980)
Past service cost	3	-	-	-
Remeasurement loss – financial	(387)	(330)	(7,214)	(7,170)
Remeasurement (loss)/gain – demographic	(228)	(240)	413	390
Remeasurement (loss)/gain – experience	(612)	(614)	525	490
Employee contributions	(5)	(1)	(4)	(1)
Benefits paid	4,970	4,927	1,852	1,800
Exchange and other movements	132	-	933	(129)
Benefit obligation at end of the year	(30,268)	(29,160)	(33,033)	(31,847)
Fair value of scheme assets at beginning of the year	32,657	31,820	28,752	26,829
Interest income on scheme assets	855	831	1,048	1,023
Employer contribution	1,152	1,124	720	634
Remeasurement – return on scheme assets greater than discount rate	1,333	1,263	5,009	5,002
Employee contributions	5	1	4	1
Benefits paid	(4,970)	(4,927)	(1,852)	(1,800)
Exchange and other movements	(110)	-	(1,024)	131
Fair value of scheme assets at the end of the year	30,922	30,112	32,657	31,820
Net surplus/(deficit)	654	952	(376)	(27)
Retirement benefit assets	966	952	14	-
Retirement benefit liabilities	(312)	-	(390)	(27)
Net retirement benefit assets/(liabilities)	654	952	(376)	(27)

Analysis of scheme assets

Analysis of scheme assets
	Total		Of which relates to UKRF
	Value£m	% of total fair value of scheme assets%	Value£m	% of total fair value of scheme assets%
As at 31 December 2017
Equities - quoted	4,377	14.1	4,151	13.8
Equities - non-quoted	2,001	6.5	2,001	6.6
Bonds - fixed governmenta	2,433	7.9	2,184	7.3
Bonds - index-linked governmenta	13,089	42.3	13,078	43.4
Bonds - corporate and othera	5,195	16.8	4,999	16.6
Property - commercialb	1,911	6.2	1,902	6.3
Derivativesb	816	2.6	816	2.7
Otherc	1,100	3.6	981	3.3
Fair value of scheme assets	30,922	100.0	30,112	100.0
As at 31 December 2016
Equities - quoted	8,123	24.9	7,840	24.6
Equities - non-quoted	2,043	6.3	2,042	6.4
Bonds - fixed governmenta	1,330	4.1	1,072	3.4
Bonds - index-linked governmenta	13,173	40.3	13,165	41.4
Bonds - corporate and othera	5,222	16.0	5,054	15.9
Property - commercialb	1,630	5.0	1,622	5.1
Derivativesb	870	2.7	870	2.7
Otherc	266	0.7	155	0.5
Fair value of scheme assets	32,657	100.0	31,820	100.0

Notes

a Assets held are predominately quoted.

b Assets held are predominantly non-quoted.

c Assets held are predominantly in Infrastructure Funds.

Deficit reduction contributions

	Deficit contributions	Deficit contributions
	30 September 2016	30 September 2013
	valuation	valuation
Year	£m	£m
2017	740	1240bb
2018	500	740
2019	500	740
2020	500	740
2021	1,000	240bb
2022 to 2026	1,000 each year	-

Notes

a Refer to page 162 of the Annual Report for further information on structural reform.

b The 2017 deficit contributions from the 30 September 2013 valuation included up to £500m payable if the deficit in 2017 exceeded a certain level. Of this £500m, £250m was paid during the first half of 2017. Following the agreement of the 30 September 2016 valuation recovery plan in July 2017, the remaining were no longer required.

Defined benefit contributions paid

Contributions paid
	£m
2017	1,124
2016	634
2015	586

Key UKRF financial assumptions [member]

Disclosure of sensitivity analysis for actuarial assumptions [line items]

Actuarial valuation of the schemes' obligation based on assumptions

	2017	2016
Key UKRF financial assumptions	% p.a.	% p.a.
Discount rate	2.46	2.62
Inflation rate (RPI)	3.22	3.35

Assumed life expectancy [member]

Disclosure of sensitivity analysis for actuarial assumptions [line items]

Actuarial valuation of the schemes' obligation based on assumptions

Assumed life expectancy	2017	2016	2015
Life expectancy at 60 for current pensioners (years)
– Males	27.8	27.9	28.4
– Females	29.4	29.7	30.0
Life expectancy at 60 for future pensioners currently aged 40 (years)
– Males	29.3	29.7	30.2
– Females	31.0	31.7	32.0

Change in key assumptions [member]

Disclosure of sensitivity analysis for actuarial assumptions [line items]

Actuarial valuation of the schemes' obligation based on assumptions

Change in key assumptions
	2017	2016
	(Decrease)/ Increase in UKRF defined benefit obligation	(Decrease)/ Increase in UKRF defined benefit obligation
	£bn	£bn
Discount rate
0.5% p.a. increase	(2.4)	(2.8)
0.25% p.a. increase	(1.2)	(1.4)
0.25% p.a. decrease	1.3	1.5
0.5% p.a. decrease	2.8	3.2
Assumed RPI
0.5% p.a. increase	1.6	1.9
0.25% p.a. increase	0.8	0.9
0.25% p.a. decrease	(0.7)	(0.9)
0.5% p.a. decrease	(1.5)	(2.0)
Life expectancy at 60
One year increase	1.0	1.1
One year decrease	(1.0)	(1.1)

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Principal subsidiaries (Tables)

12 Months Ended

Dec. 31, 2017

Disclosure of subsidiaries [abstract]

Principal subsidiaries details

	Principal place of business or incorporation		Percentage of voting rights held	Non-controlling interests - proportion of ownership interests	Non-controlling interests - proportion of voting interests
Company Name		Nature of business	%	%	%
Barclays Bank PLC	England	Banking, holding Company	100	11	-
Barclays Capital Securities Limited	England	Securities dealing	100	-	-
Barclays Securities Japan Limited	Japan	Securities dealing	100	-	-
Barclays Capital Inc	United States	Securities dealing	100	-	-
Barclays Services Limited	England	Service Company	100	-	-
Barclays Bank Delaware	United States	Credit card issuer	100	-	-

Entities excluded from consolidation

Country of registration or incorporation	Company name	Percentage of voting rights held (%)	Equity shareholders' funds (£m)	Retained profit for the year (£m)
Cayman Islands	Palomino Limited	100	9	7

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Structured entities (Tables)

12 Months Ended

Dec. 31, 2017

Disclosure of information about consolidated structured entities [abstract]

Summary of interests in unconsolidated structured entities

Summary of interests in unconsolidated structured entities
	Secured financing	Short-term traded interests	Traded derivatives	Other interests	Total
	£m	£m	£m	£m	£m
As at 31 December 2017
Assets
Trading portfolio assets	-	10,788	-	699	11,487
Financial assets designated at fair value	31,520	-	-	2,721	34,241
Derivative financial instruments	-	-	4,380	-	4,380
Loans and advances to banks	-	-	-	-	-
Loans and advances to customers	5,481	-	-	17,386	22,867
Reverse repurchase agreements and other similar secured lending	753	-	-	-	753
Other assets	-	-	-	509	509
Total assets	37,754	10,788	4,380	21,315	74,237
Liabilities
Derivative financial instruments	-	-	5,193	3,356	8,549
As at 31 December 2016
Assets
Trading portfolio assets	-	8,436	-	516	8,952
Financial assets designated at fair value	22,706	-	-	367	23,073
Derivative financial instruments	-	-	4,731	2,130	6,861
Loans and advances to banks	-	-	-	4,915	4,915
Loans and advances to customers	-	-	-	24,142	24,142
Reverse repurchase agreements and other similar secured lending	6,338	-	-	-	6,338
Other assets	-	-	-	919	919
Total assets	29,044	8,436	4,731	32,989	75,200
Liabilities
Derivative financial instruments	-	-	3,567	2,130	5,697

Nature of interest
	Multi-seller conduit programmes	Lending	Investment funds and trusts	Others	Total
	£m	£m	£m	£m	£m
As at 31 December 2017
Trading portfolio assets
– Debt securities	-	-	-	699	699
Financial assets designated at fair value
– Loans and advances	-	-	-	2,721	2,721
Loans and advances to customers	5,424	11,497	-	465	17,386
Other assets	468	11	8	22	509
Total on-balance sheet exposures	5,892	11,508	8	3,907	21,315
Total off-balance sheet notional amounts	6,270	6,337	-	446	13,053
Maximum exposure to loss	12,162	17,845	8	4,353	34,368
Total assets of the entity	103,057	179,994	11,137	22,669	316,857
As at 31 December 2016
Trading portfolio assets
– Debt securities	-	-	-	441	441
– Equity securities	-	-	-	75	75
Financial assets designated at fair value
– Loans and advances	-	260	-	4	264
– Debt securities	-	50	-	48	98
– Equity securities	-	-	-	5	5
Derivative financial instruments	-	-	-	2,130	2,130
Loans and advances to banks	-	4,890	-	25	4,915
Loans and advances to customers	6,016	16,754	-	1,372	24,142
Other assets	5	7	13	894	919
Total on-balance sheet exposures	6,021	21,961	13	4,994	32,989
Total off-balance sheet notional amounts	2,734	9,873	-	1,739	14,346
Maximum exposure to loss	8,755	31,834	13	6,733	47,335
Total assets of the entity	75,535	492,950	18,550	39,342	626,377

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Investments in associates and joint ventures (Tables)

12 Months Ended

Dec. 31, 2017

Investments in joint ventures and associates [abstract]

Detailed information about investments in associates and joint ventures

	2017			2016
	Associates	Joint ventures	Total	Associates	Joint ventures	Total
	£m	£m	£m	£m	£m	£m
Equity accounted	402	316	718	321	363	684
Held at fair value through profit or loss	-	447	447	-	484	484
Total	402	763	1,165	321	847	1,168

Summarised financial information associates and joint ventures

	Associates		Joint ventures
	2017	2016	2017	2016
	£m	£m	£m	£m
Profit from continuing operations	117	33	77	64
Other comprehensive expense	-	-	(15)	19
Total comprehensive income from continuing operations	117	33	62	83

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Securitisations (Tables)

12 Months Ended

Dec. 31, 2017

Disclosure of transferred financial assets that are not derecognised in their entirety [abstract]

Disclosure of transferred financial assets that are not derecognised in their entirety [text block]

	2017				2016
	Assets		Liabilities		Assets		Liabilities
	Carrying amount	Fair value	Carrying amount	Fair value	Carrying amount	Fair value	Carrying amount	Fair value
	£m	£m	£m	£m	£m	£m	£m	£m
Loans and advances to customers
Residential mortgage loans	-	-	-	-	125	120	(107)	(107)
Credit cards, unsecured and other retail lending	3,772	3,757	(3,635)	(3,626)	5,094	5,084	(4,926)	(4,931)
Total	3,772	3,757	(3,635)	(3,626)	5,219	5,204	(5,033)	(5,038)

Assets with Group's continuing involvement in derecognised assets

	Continuing involvementa			Gain/(loss) from continuing involvement
	Carrying amount	Fair value	Maximum exposure to loss	For the year ended	Cumulative to 31 December
Type of transfer	£m	£m	£m	£m	£m
2017
CLO and other assets	-	-	-	-	-
Commercial mortgage backed securities	94	94	94	1	1
Total	94	94	94	1	1
2016
CLO and other assets	10	10	10	-	(3)
Commercial mortgage backed securities	-	-	-	-	-
Total	10	10	10	-	(3)

Note

a Assets which represent the Group’s continuing involvement in derecognised assets are recorded in Loans and advances and Trading portfolio assets.

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Assets pledged (Tables)

12 Months Ended

Dec. 31, 2017

Disclosure of offsetting of financial liabilities [abstract]

Carrying amount of the assets pledged as security against liabilities

	2017	2016
	£m	£m
Trading portfolio assets	73,899	51,241
Financial assets at fair value	4,798	3,195
Loans and advances to customers	41,772	30,414
Cash collateral	56,351	68,797
Financial investments	15,058	13,053
Non current assets held for sale	-	117
Assets pledged	191,878	166,817

	2017	2016
	£m	£m
Fair value of securities accepted as collateral	608,412	466,975
Of which fair value of securities re-pledged/transferred to others	547,637	405,582

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Related party transactions and Directors remuneration (Tables)

12 Months Ended

Dec. 31, 2017

Disclosure of transactions between related parties [abstract]

Amounts included in the Group's financial statements by category

	Associates	Joint ventures	Pension funds, unit trusts andinvestmentfunds
	£m	£m	£m
For the year ended and as at 31 December 2017
Income/(expense)	(20)	38	4
Impairment releases	2	-	-
Total assets	2	1,048	2
Total liabilities	75	2	162
For the year ended and as at 31 December 2016
Income/(expense)	(20)	7	4
Impairment charges	(13)	-	-
Total assets	72	2,244	-
Total liabilities	94	95	260
For the year ended and as at 31 December 2015
Income/(expense)	(19)	40	4
Impairment charges	(4)	(2)	-
Total assets	36	1,578	-
Total liabilities	158	133	184

Disclosure of transactions between related parties [line items]

Remuneration of Directors and other Key Management Personnel

	2017	2016
	£m	£m
Salaries and other short-term benefits	33.9	31.9
Pension costs	0.1	0.2
Other long-term benefits	18.4	11.0
Share-based payments	26.8	21.9
Employer social security charges on emoluments	9.6	6.2
Costs recognised for accounting purposes	88.8	71.2
Employer social security charges on emoluments	(9.6)	(6.2)
Other long-term benefits – difference between awards granted and costs recognised	(9.8)	(2.5)
Share-based payments – difference between awards granted and costs recognised	(11.7)	(8.9)
Total remuneration awarded	57.7	53.6

Disclosure required by the Companies Act 2006

	2017	2016
	£m	£m
Aggregate emolumentsa	8.5	8.1
Amounts paid under LTIPsb	1.1	-
	9.6	8.1

Notes

a The aggregate emoluments include amounts paid for the 2017 year. In addition, deferred share awards for 2017 will be made to James E Staley and Tushar Morzaria which will only vest subject to meeting certain conditions. The total of the deferred share awards is £1m (2016: £1.4m).

b The figure above for "Amounts paid under LTIPs" relates to an LTIP award that was released to Tushar Morzaria in 2017. Dividend shares released on the award are excluded. The LTIP figure in the single total figure table for executive Directors' 2017 remuneration in the Directors' Remuneration report relates to the award that is scheduled to be released in 2018 in respect of the 2015-2017 LTIP cycle.There were no pension contributions paid to defined contribution schemes on behalf of Directors (2016: £nil). There were no notional pension contributions to defined contribution schemes.

Related parties [member] | Loans [member]

Disclosure of transactions between related parties [line items]

Related party transactions Loans and deposits outstanding

Loans outstanding
	2017	2016
	£m	£m
As at 1 January	9.2	9.8
Loans issued during the year	0.5	0.6
Loan repayments during the year/change of key management personnel	(4.9)	(1.2)
As at 31 December	4.8	9.2

Related parties [member] | Deposits [member]

Disclosure of transactions between related parties [line items]

Related party transactions Loans and deposits outstanding

Deposits outstanding
	2017	2016
	£m	£m
As at 1 January	7.3	116.5
Deposits received during the year	25.7	18.9
Deposits repaid during the year/change of key management personnel	(26.1)	(128.1)
As at 31 December	6.9	7.3

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Auditors' remuneration (Tables)

12 Months Ended

Dec. 31, 2017

Auditor's remuneration [abstract]

Auditor's remuneration

	2017	2016	2015
	£m	£m	£m
Audit of the Group's annual accounts	11	14	13
Other services:
Audit of the Company's subsidiariesa	27	27	21
Other audit related feesb	8	4	7
Other servicesc	2	4	2
Total Auditors' remuneration	48	49	43

Notes

• Comprises the fees for the statutory audit of the subsidiaries both inside and outside the UK and fees for work performed by associates of KPMG or PwC in respect of the consolidated financial statements of the Company.
• Comprises services in relation to statutory and regulatory filings. These include audit services for the review of the interim financial information under the Listing Rules of the UK listing authority.
• Includes consultation on tax matters, tax advice relating to transactions and other tax planning and advice.

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Assets included in disposal groups classified as held for sale and associated liabilities (Tables)

12 Months Ended

Dec. 31, 2017

Assets and liabilities classified as held for sale [member]

Disclosure of subsidiaries [line items]

Assets and liabilities included in disposal groups classified as held for sale

Assets included in disposal groups classified as held for sale
	Total	Total
	2017	2016
	£m	£m
Cash and balances at central banks	-	2,930
Items in the course of collection from other banks	-	570
Trading portfolio assets	-	3,084
Financial assets designated at fair value	3	6,984
Derivative financial instruments	-	1,992
Financial investments	-	7,737
Loans and advances to banks	-	1,666
Loans and advances to customers	1,164	43,504
Prepayments, accrued income and other assets	-	696
Investments in associates and joint ventures	-	87
Property, plant and equipment	26	954
Goodwill	-	997
Intangible assets	-	570
Current and deferred tax assets	-	149
Retirement benefit assets	-	33
Total	1,193	71,953
Balance of impairment unallocated under IFRS 5	-	(499)
Total assets classified as held for sale	1,193	71,454
Liabilities included in disposal groups classified as held for sale
	Total	Total
	2017	2016
	£m	£m
Deposits from banks	-	2,149
Items in the course of collection due to banks	-	373
Customer accounts	-	42,431
Repurchase agreements and other similar secured borrowing	-	597
Trading portfolio liabilities	-	388
Financial liabilities designated at fair value	-	7,325
Derivative financial instruments	-	1,611
Debt securities in issue	-	7,997
Subordinated liabilities	-	934
Accruals, deferred income and other liabilities	-	1,180
Provisions	-	103
Current and deferred tax liabilities	-	162
Retirement benefit liabilities	-	42
Total liabilities classified as held for sale	-	65,292
Net assets classified as held for sale	1,193	6,162
Expected contribution to BAGL	-	866
Disposal group post contribution	1,193	7,028

Assets and liabilities classified as held for sale [member] | Discontinued operations [member]

Disclosure of subsidiaries [line items]

Other comprehensive income relating to discontinued operations

Other comprehensive income relating to discontinued operations is as follows:
	2017	2016
For the year ended 31 December	£m	£m
Available for sale assets	(3)	(9)
Currency translation reserves	(38)	1,451
Cash flow hedge reserves	19	89
Other comprehensive (loss)/income, net of tax from discontinued operations	(22)	1,531

Cash flows attributed to the discontinued operation

The cash flows attributed to the discontinued operation are as follows:
	2017	2016
For the year ended 31 December	£m	£m
Net cash flows from operating activities	540	1,164
Net cash flows from investing activities	(245)	(691)
Net cash flows from financing activities	(165)	(105)
Effect of exchange rates on cash and cash equivalents	(29)	37
Net increase in cash and cash equivalents	101	405

Barclay's Africa Banking Group Limited [member] | Discontinued operations [member]

Disclosure of subsidiaries [line items]

BAGL Income statement

Barclays Africa disposal group income statement
	2017	2016
For the year ended 31 December	£m	£m
Net interest income	1,024	2,169
Net fee and commission income	522	1,072
Net trading income	149	281
Net investment income	30	45
Net premiums from insurance contracts	161	362
Other income	(16)	8
Total income	1,870	3,937
Net claims and benefits incurred on insurance contracts	(84)	(191)
Total income net of insurance claims	1,786	3,746
Credit impairment charges and other provisions	(177)	(445)
Net operating income	1,609	3,301
Staff costs	(586)	(1,186)
Administration and general expensesa	(1,634)	(1,224)
Operating expenses	(2,220)	(2,410)
Share of post-tax results of associates and joint ventures	5	6
(Loss)/profit before tax	(606)	897
Taxation	(154)	(306)
(Loss)/profit after taxb	(760)	591
Attributable to:
Equity holders of the parent	(900)	189
Non-controlling interests	140	402
(Loss)/profit after taxb	(760)	591

Notes

• Includes impairment of £1,090m (2016: £nil).
• Total loss in respect of the discontinued operation was £2,195m which included the £60m loss on sale and £1,375m loss on recycling of other comprehensive loss on reserves.

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Capital (Tables)

12 Months Ended

Dec. 31, 2017

Barclays Bank PLC [member]

Consolidated and separate financial statements [line items]

Regulatory capital

Regulatory capital	2017
	£m
Fully loaded Common Equity Tier 1 capital	45,232
PRA transitional tier 1 capital	58,325
PRA transitional total regulatory capital	73,339

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Other disclosures - Risk Review (Tables)

12 Months Ended

Dec. 31, 2017

Additional information [abstract]

Maximum exposure and effects of collateral and other credit enhancements

Maximum exposure and effects of collateral and other credit enhancements (audited)
	Maximum exposure	Netting and set-off	Collateral		Risk transfer	Net exposure
			Cash	Non-cash
As at 31 December 2017	£m	£m	£m	£m	£m	£m
On-balance sheet:
Cash and balances at central banks	171,082	-	-	-	-	171,082
Items in the course of collection from other banks	2,153	-	-	-	-	2,153
Trading portfolio assets:
Debt securities	51,200	-	-	-	-	51,200
Traded loans	3,140	-	-	(128)	-	3,012
Total trading portfolio assets	54,340	-	-	(128)	-	54,212
Financial assets designated at fair value:
Loans and advances	11,037	-	(440)	(5,497)	(344)	4,756
Debt securities	15	-	-	-	-	15
Reverse repurchase agreements	100,040	-	(426)	(99,428)	-	186
Other financial assets	519	-	-	-	-	519
Total financial assets designated at fair value	111,611	-	(866)	(104,925)	(344)	5,476
Derivative financial instruments	237,669	(184,265)	(33,092)	(6,170)	(5,885)	8,257
Loans and advances to banks	35,663	-	(6)	(583)	(37)	35,037
Loans and advances to customers:
Home loans	147,002	-	(158)	(146,554)	-	290
Credit cards, unsecured and other retail lending	55,767	-	(241)	(3,995)	(16)	51,515
Corporate loans	162,783	(6,617)	(224)	(45,819)	(4,341)	105,782
Total loans and advances to customers	365,552	(6,617)	(623)	(196,368)	(4,357)	157,587
Reverse repurchase agreements and other similar secured lending	12,546	-	-	(12,226)	-	320
Financial investments - debt securities	57,129	-	-	(463)	(853)	55,813
Other assets	869	-	-	-	-	869
Total on-balance sheet	1,048,614	(190,882)	(34,587)	(320,863)	(11,476)	490,806
Off-balance sheet:
Contingent liabilities	19,012	-	(318)	(1,482)	(228)	16,984
Documentary credits and other short-term trade-related transactions	812	-	(27)	(11)	(4)	770
Standby facilities, credit lines and other commitments	314,761	-	(46)	(31,058)	(1,753)	281,904
Total off-balance sheet	334,585	-	(391)	(32,551)	(1,985)	299,658
Total	1,383,199	(190,882)	(34,978)	(353,414)	(13,461)	790,464

Maximum exposure and effects of collateral and other credit enhancements (audited)
	Maximum exposure	Netting and set-off	Collateral		Risk transfer	Net exposure
			Cash	Non-cash
As at 31 December 2016	£m	£m	£m	£m	£m	£m
On-balance sheet:
Cash and balances at central banks	102,353	-	-	-	-	102,353
Items in the course of collection from other banks	1,467	-	-	-	-	1,467
Trading portfolio assets:
Debt securities	38,789	-	-	-	-	38,789
Traded loans	2,975	-	-	(270)	-	2,705
Total trading portfolio assets	41,764	-	-	(270)	-	41,494
Financial assets designated at fair value:
Loans and advances	10,519	-	(17)	(4,107)	(432)	5,963
Debt securities	70	-	-	-	-	70
Reverse repurchase agreements	63,162	-	(688)	(62,233)	-	241
Other financial assets	262	-	-	-	-	262
Total financial assets designated at fair value	74,013	-	(705)	(66,340)	(432)	6,536
Derivative financial instruments	346,626	(273,602)	(41,641)	(8,282)	(5,205)	17,896
Loans and advances to banks	43,251	-	(4)	(4,896)	(22)	38,329
Loans and advances to customers:
Home loans	144,765	-	(184)	(143,912)	-	669
Credit cards, unsecured and other retail lending	57,808	-	(235)	(5,258)	(95)	52,220
Corporate loans	190,211	(8,622)	(320)	(52,029)	(5,087)	124,153
Total loans and advances to customers	392,784	(8,622)	(739)	(201,199)	(5,182)	177,042
Reverse repurchase agreements and other similar secured lending	13,454	-	(79)	(13,242)	-	133
Financial investments - debt securities	62,879	-	-	(533)	(1,286)	61,060
Other assets	1,205	-	-	-	-	1,205
Total on-balance sheet	1,079,796	(282,224)	(43,168)	(294,762)	(12,127)	447,515
Off-balance sheet:
Contingent liabilities	19,908	-	(247)	(1,403)	(130)	18,128
Documentary credits and other short-term trade-related transactions	1,005	-	(24)	(18)	(3)	960
Standby facilities, credit lines and other commitments	302,681	-	(321)	(26,548)	(1,704)	274,108
Total off-balance sheet	323,594	-	(592)	(27,969)	(1,837)	293,196
Total	1,403,390	(282,224)	(43,760)	(322,731)	(13,964)	740,711

Balance Sheet credit quality

Balance sheet credit quality (audited)
	Strong (including investment grade)	Satisfactory (BB+ to B)	Higher risk (B- and below)	Maximum exposure to credit risk	Strong (including investment grade)	Satisfactory (BB+ to B)	Higher risk (B- and below)	Maximum exposure to credit risk
As at 31 December 2017	£m	£m	£m	£m	%	%	%	%
Cash and balances at central banks	171,082	-	-	171,082	100	-	-	100
Items in the course of collection from other banks	2,088	56	9	2,153	97	3	-	100
Trading portfolio assets:
Debt securities	48,489	2,085	626	51,200	95	4	1	100
Traded loans	1,432	1,189	519	3,140	45	38	17	100
Total trading portfolio assets	49,921	3,274	1,145	54,340	92	6	2	100
Financial assets designated at fair value:
Loans and advances	9,457	817	763	11,037	86	7	7	100
Debt securities	-	15	-	15	-	100	-	100
Reverse repurchase agreements	82,263	17,692	85	100,040	82	18	-	100
Other financial assets	482	37	-	519	93	7	-	100
Total financial assets designated at fair value	92,202	18,561	848	111,611	82	17	1	100
Derivative financial instruments	229,262	7,863	544	237,669	96	4	-	100
Loans and advances to banks	34,590	926	147	35,663	97	3	-	100
Loans and advances to customers:
Home loans	135,576	5,781	5,645	147,002	92	4	4	100
Credit cards, unsecured and other retail lending	26,026	24,801	4,940	55,767	47	44	9	100
Corporate loans	113,505	36,786	12,492	162,783	70	22	8	100
Total loans and advances to customers	275,107	67,368	23,077	365,552	76	18	6	100
Reverse repurchase agreements and other similar secured lending	11,430	1,101	15	12,546	91	9	-	100
Financial investments - debt securities	57,107	18	4	57,129	100	-	-	100
Other assets	482	355	32	869	55	41	4	100
Total assets	923,271	99,522	25,821	1,048,614	89	9	2	100
As at 31 December 2016
Cash and balances at central banks	102,353	-	-	102,353	100	-	-	100
Items in the course of collection from other banks	1,328	130	9	1,467	91	9	-	100
Trading portfolio assets:
Debt securities	37,037	1,344	408	38,789	96	3	1	100
Traded loans	594	1,977	404	2,975	20	66	14	100
Total trading portfolio assets	37,631	3,321	812	41,764	90	8	2	100
Financial assets designated at fair value:
Loans and advances	9,692	533	294	10,519	92	5	3	100
Debt securities	59	11	-	70	84	16	-	100
Reverse repurchase agreements	53,151	9,999	12	63,162	84	16	-	100
Other financial assets	244	18	-	262	93	7	-	100
Total financial assets designated at fair value	63,146	10,561	306	74,013	85	14	1	100
Derivative financial instruments	330,737	14,963	926	346,626	95	5	-	100
Loans and advances to banks	39,159	3,830	262	43,251	91	9	-	100
Loans and advances to customers:
Home loans	136,922	2,589	5,254	144,765	95	1	4	100
Credit cards, unsecured and other retail lending	5,343	50,685	1,780	57,808	9	88	3	100
Corporate loans	140,414	37,170	12,627	190,211	74	19	7	100
Total loans and advances to customers	282,679	90,444	19,661	392,784	72	23	5	100
Reverse repurchase agreements and other similar secured lending	9,364	4,090	-	13,454	70	30	-	100
Financial investments - debt securities	62,842	30	7	62,879	100	-	-	100
Other assets	1,085	117	3	1,205	90	10	-	100
Total assets	930,324	127,486	21,986	1,079,796	86	12	2	100

Concentrations of Credit Risk Geographical

Credit risk concentrations by geography (audited)
	UnitedKingdom	Europe	Americas	Africa and Middle East	Asia	Total
As at 31 December 2017	£m	£m	£m	£m	£m	£m
On-balance sheet:
Cash and balances at central banks	53,068	57,179	56,034	63	4,738	171,082
Items in the course of collection from other banks	987	1,166	-	-	-	2,153
Trading portfolio assets	10,603	13,620	25,680	473	3,964	54,340
Financial assets designated at fair value	33,922	23,725	46,288	1,611	6,065	111,611
Derivative financial instruments	81,656	81,566	57,858	2,792	13,797	237,669
Loans and advances to banks	10,251	11,847	8,044	1,714	3,807	35,663
Loans and advances to customers	253,702	39,687	63,246	2,541	6,376	365,552
Reverse repurchase agreements and other similar secured lending	203	375	10,521	32	1,415	12,546
Financial Investments - debt securities	17,471	23,598	14,110	114	1,836	57,129
Other assets	592	13	148	33	83	869
Total on-balance sheet	462,455	252,776	281,929	9,373	42,081	1,048,614
Off-balance sheet:
Contingent liabilities	7,603	3,039	6,708	529	1,133	19,012
Documentary credits and other short-term trade related transactions	800	5	-	7	-	812
Standby facilities, credit lines and other commitments	105,112	36,079	168,003	1,601	3,966	314,761
Total off-balance sheet	113,515	39,123	174,711	2,137	5,099	334,585
Total	575,970	291,899	456,640	11,510	47,180	1,383,199
As at 31 December 2016
On-balance sheet:
Cash and balances at central banks	30,485	40,439	24,859	77	6,493	102,353
Items in the course of collection from other banks	969	498	-	-	-	1,467
Trading portfolio assets	8,981	9,171	19,848	435	3,329	41,764
Financial assets designated at fair value	25,821	10,244	33,181	733	4,034	74,013
Derivative financial instruments	108,559	107,337	105,129	1,493	24,108	346,626
Loans and advances to banks	7,458	12,674	16,894	1,778	4,447	43,251
Loans and advances to customers	253,752	47,050	81,045	3,089	7,848	392,784
Reverse repurchase agreements and other similar secured lending	218	309	11,439	92	1,396	13,454
Financial Investments - debt securities	18,126	27,763	12,030	251	4,709	62,879
Other assets	987	-	137	10	71	1,205
Total on-balance sheet	455,356	255,485	304,562	7,958	56,435	1,079,796
Off-balance sheet:
Contingent liabilities	8,268	3,275	6,910	702	753	19,908
Documentary credits and other short-term trade related transactions	915	9	-	40	41	1,005
Standby facilities, credit lines and other commitments	106,427	35,476	156,077	1,694	3,007	302,681
Total off-balance sheet	115,610	38,760	162,987	2,436	3,801	323,594
Total	570,966	294,245	467,549	10,394	60,236	1,403,390

Concentrations of Credit Risk Industry

Credit risk concentrations by industry (audited)
As at 31 December 2017	Banks	Other financialinsti-tutions	Manu-facturing	Const-ructionand property	Govern-ment and central bank	Energyandwater	Wholesaleand retail distribu-tion and leisure	Businessand otherservices	Homeloans	Cards, unsecuredloans and other personal lending	Other	Total
	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m
On-balance sheet:
Cash and balances at central banks	-	-	-	-	171,082	-	-	-	-	-	-	171,082
Items in the course of collection from other banks	2,153	-	-	-	-	-	-	-	-	-	-	2,153
Trading portfolio assets	4,682	10,672	3,311	807	26,030	3,900	598	3,324	128	-	888	54,340
Financial assets designated at fair value	21,468	78,506	38	4,666	4,812	2	3	2,083	28	-	5	111,611
Derivative financial instruments	126,248	87,272	2,383	2,103	5,811	8,179	576	2,972	-	-	2,125	237,669
Loans and advances to banks	27,780	-	-	-	7,883	-	-	-	-	-	-	35,663
Loans and advances to customers	-	74,923	9,249	23,706	9,433	6,104	12,450	20,483	147,002	54,205	7,997	365,552
Reverse repurchase agreements and other similar secured lending	7,241	4,844	-	153	307	-	-	1	-	-	-	12,546
Financial investments - debt securities	10,146	1,379	-	-	44,827	103	-	674	-	-	-	57,129
Other assets	147	701	-	-	21	-	-	-	-	-	-	869
Total on-balance sheet	199,865	258,297	14,981	31,435	270,206	18,288	13,627	29,537	147,158	54,205	11,015	1,048,614
Off-balance sheet:
Contingent liabilities	1,572	3,556	3,236	675	8	2,605	969	4,947	4	389	1,051	19,012
Documentary credits and other short-term trade related transactions	524	-	192	-	-	-	71	23	-	-	2	812
Standby facilities, credit lines and other commitments	1,026	31,427	37,913	12,956	384	31,702	14,436	34,392	10,785	126,169	13,571	314,761
Total off-balance sheet	3,122	34,983	41,341	13,631	392	34,307	15,476	39,362	10,789	126,558	14,624	334,585
Total	202,987	293,280	56,322	45,066	270,598	52,595	29,103	68,899	157,947	180,763	25,639	1,383,199

Credit risk concentrations by industry (audited)
As at 31 December 2016	Banks	Other financialinsti-tutions	Manu-facturing	Const-ructionand property	Govern-ment and central bank	Energyandwater	Wholesaleand retail distribution and leisure	Businessand otherservices	Homeloans	Cards, unsecuredloans and other personal lending	Other	Total
	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m
On-balance sheet:
Cash and balances at central banks	-	-	-	-	102,353	-	-	-	-	-	-	102,353
Items in the course of collection from other banks	1,467	-	-	-	-	-	-	-	-	-	-	1,467
Trading portfolio assets	2,231	7,998	1,625	565	21,047	3,733	324	2,972	257	-	1,012	41,764
Financial assets designated at fair value	14,714	49,783	3	5,699	856	5	33	2,811	33	2	74	74,013
Derivative financial instruments	182,664	139,066	2,913	3,488	6,547	4,585	810	3,392	-	-	3,161	346,626
Loans and advances to banks	38,932	-	-	-	4,319	-	-	-	-	-	-	43,251
Loans and advances to customers	-	91,812	12,337	24,200	12,028	7,384	12,967	21,838	144,765	56,730	8,723	392,784
Reverse repurchase agreements and other similar secured lending	2,596	10,568	-	38	252	-	-	-	-	-	-	13,454
Financial investments - debt securities	12,842	4,877	-	-	44,263	-	43	807	-	-	47	62,879
Other assets	975	205	-	-	25	-	-	-	-	-	-	1,205
Total on-balance sheet	256,421	304,309	16,878	33,990	191,690	15,707	14,177	31,820	145,055	56,732	13,017	1,079,796
Off-balance sheet:
Contingent liabilities	1,484	4,232	3,387	707	8	2,649	1,032	4,847	40	531	991	19,908
Documentary credits and other short-term trade related transactions	433	-	377	-	-	-	157	38	-	-	-	1,005
Standby facilities, credit lines and other commitments	1,021	29,329	38,829	11,876	400	29,699	14,741	26,359	9,610	126,708	14,109	302,681
Total off-balance sheet	2,938	33,561	42,593	12,583	408	32,348	15,930	31,244	9,650	127,239	15,100	323,594
Total	259,359	337,870	59,471	46,573	192,098	48,055	30,107	63,064	154,705	183,971	28,117	1,403,390

Movements in allowance for impairment by asset class

Movements in allowance for impairment by asset class (audited)
	At beginningof year	Acquisitionsanddisposals	Unwind ofdiscount	Exchangeand otheradjustments	Amountswritten off	Recoveries	Amountscharged toincomestatement	Balance at31 December
	£m	£m	£m	£m	£m	£m	£m	£m
2017
Home loans	467	-	(5)	(4)	(29)	-	29	458
Credit cards, unsecured and other retail lending	3,060	-	(43)	(223)	(2,042)	252	2,051	3,055
Corporate loans	1,093	(5)	-	(13)	(258)	82	240	1,139
Total impairment allowance	4,620	(5)	(48)	(240)	(2,329)	334	2,320	4,652
2016
Home loans	518	(3)	(5)	(108)	(23)	-	88	467
Credit cards, unsecured and other retail lending	3,394	(2)	(70)	(709)	(1,806)	296	1,957	3,060
Corporate loans	1,009	-	-	81	(364)	69	298	1,093
Total impairment allowance	4,921	(5)	(75)	(736)	(2,193)	365	2,343	4,620

Derivative assets

Derivative assets (audited)
	2017			2016
	Balance sheetassets	Counterpartynetting	Netexposure	Balance sheetassets	Counterpartynetting	Netexposure
As at 31 December	£m	£m	£m	£m	£m	£m
Foreign exchange	54,943	42,117	12,826	79,744	59,040	20,704
Interest rate	153,043	117,559	35,484	228,652	185,723	42,929
Credit derivatives	12,549	9,952	2,597	16,273	12,891	3,382
Equity and stock index	14,698	12,702	1,996	17,089	12,603	4,486
Commodity derivatives	2,436	1,935	501	4,868	3,345	1,523
Total derivative assets	237,669	184,265	53,404	346,626	273,602	73,024
Cash collateral held			33,092			41,641
Net exposure less collateral			20,312			31,383

Management Value at Risk

The daily average, maximum and minimum values of management VaR

Management VaR (95%, one day) (audited)
	2017			2016
	Average	High	Low	Average	High	Low
For the year ended 31 December a	£m	£m	£m	£m	£m	£m
Credit risk	12	18	8	16	24	9
Interest rate risk	8	15	4	7	13	4
Equity risk	8	14	4	7	11	4
Basis risk	5	6	3	5	9	3
Spread risk	5	8	3	3	5	2
Foreign exchange risk	3	7	2	3	5	2
Commodity risk	2	3	1	2	4	1
Inflation risk	2	4	1	2	3	2
Diversification effect b	(26)	n/a	n/a	(24)	n/a	n/a
Total management VaR	19	26	14	21	29	13

Notes

• Includes BAGL.
• Diversification effects recognise that forecast losses from different assets or businesses are unlikely to occur concurrently, hence the expected aggregate loss is lower than the sum of the expected losses from each area. Historic correlations between losses are taken into account in making these assessments. The high and low VaR figures reported for each category did not necessarily occur on the same day as the high and low VaR reported as a whole. Consequently a diversification effect balance for the high and low VaR figures would not be meaningful and is therefore omitted from the above table.

Deposit funding

Deposit funding (audited)
	2017			2016
Funding of loans and advances to customers	Loans and advances to customers	Customer deposits	Loan to deposit ratio	Loan to deposit ratio
As at 31 December 2017	£bn	£bn	%	%
Barclays UK	184	193
Barclays International	101	162
Total retail and corporate fundingd	285	355	80%	89%
Barclays International and Head Office	81	74
Total Barclays Group	366	429	85%	93%

dExcludes investment banking balances other than interest earning lending. Comparatives have been restated to include interest earning lending balances within the investment banking business.

Contractual maturity of financial assets and liabilities

Contractual maturity of financial assets and liabilities (audited)
As at31 December 2017	Ondemand	Not morethan threemonths	Over threemonths butnot morethan sixmonths	Over sixmonths butnot morethan nine months	Over ninemonths butnot morethan one year	Over oneyear but notmore thantwo years	Over twoyears butnot morethan threeyears	Over threeyears butnot morethan fiveyears	Over fiveyears butnot morethan tenyears	Over tenyears	Total
	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m
Assets
Cash and balances at central banks	170,236	846	–	–	–	–	–	–	–	–	171,082
Items in the course of collection from other banks	2,153	–	–	–	–	–	–	–	–	–	2,153
Trading portfolio assets	113,760	–	–	–	–	–	–	–	–	–	113,760
Financial assets designated at fair value	14,800	77,288	8,828	4,570	1,252	2,095	160	196	557	6,535	116,281
Derivative financial instruments	237,504	41	–	–	–	71	22	15	1	15	237,669
Financial investments	30	2,378	2,717	97	504	5,675	3,928	16,162	17,059	10,366	58,916
Loans and advances to banks	3,439	30,227	1,256	77	125	247	93	11	–	188	35,663
Loans and advances to customers	12,022	70,816	8,511	5,519	7,622	35,969	26,151	39,435	48,382	111,125	365,552
Reverse repurchase agreements and other similar secured lending	7,522	4,446	578	–	–	–	–	–	–	–	12,546
Other financial assets	–	759	–	–	–	110	–	–	–	–	869
Total financial assets	561,466	186,801	21,890	10,263	9,503	44,167	30,354	55,819	65,999	128,229	1,114,491
Other assetsa											18,757
Total assets											1,133,248
Liabilities
Deposits from banks	4,967	30,826	718	438	214	74	135	316	35	–	37,723
Items in the course of collection due to other banks	446	–	–	–	–	–	–	–	–	–	446
Customer accounts	334,961	74,812	7,381	3,386	3,628	2,684	500	882	231	656	429,121
Repurchase agreements and other similar secured borrowing	3,550	17,841	4,516	2,136	1,396	310	93	10,006	490	–	40,338
Trading portfolio liabilities	37,351	–	–	–	–	–	–	–	–	–	37,351
Financial liabilities designated at fair value	13,298	102,860	10,570	5,918	3,139	10,515	7,281	5,879	4,923	9,335	173,718
Derivative financial instruments	237,235	10	3	–	–	10	5	4	41	1,037	238,345
Debt securities in issue	907	17,120	8,395	5,107	1,562	8,136	3,883	12,819	10,983	4,402	73,314
Subordinated liabilities	–	2,402	791	7	23	57	1,959	8,751	5,466	4,370	23,826
Other financial liabilities	–	3,793	–	–	–	781	–	–	–	–	4,574
Total financial liabilities	632,715	249,664	32,374	16,992	9,962	22,567	13,856	38,657	22,169	19,800	1,058,756
Other liabilitiesa											8,476
Total liabilities											1,067,232
Cumulative liquidity gap	(71,249)	(134,112)	(144,596)	(151,325)	(151,784)	(130,184)	(113,686)	(96,524)	(52,694)	55,735	66,016

Note

aAs at 31 December 2017, other assets includes balances of £1,193m (2016: £71,454m) and other liabilities includes balances of £nilm (2016: £65,292m) relating to amounts held for sale. Please refer to Note 43 for details.

Contractual maturity of financial assets and liabilities (audited)
As at31 December 2016	Ondemand	Not morethan threemonths	Over threemonths butnot morethan sixmonths	Over sixmonths butnot morethan ninemonths	Over ninemonths butnot morethan oneyear	Over oneyear but notmore thantwo years	Over twoyears butnot morethan threeyears	Over threeyears butnot morethan fiveyears	Over fiveyears butnot morethan tenyears	Over tenyears	Total
	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m
Assets
Cash and balances at central banks	102,031	322	–	–	–	–	–	–	–	–	102,353
Items in the course of collection from other banks	1,467	–	–	–	–	–	–	–	–	–	1,467
Trading portfolio assets	80,240	–	–	–	–	–	–	–	–	–	80,240
Financial assets designated at fair value	15,558	43,270	5,518	2,376	2,081	686	90	129	771	8,129	78,608
Derivative financial instruments	345,625	5	400	5	2	14	168	175	123	109	346,626
Financial investments	40	1,015	3,064	741	2,666	10,127	9,031	15,148	12,768	8,717	63,317
Loans and advances to banks	4,858	34,346	2,753	480	133	412	236	20	13	–	43,251
Loans and advances to customers	26,929	85,993	7,522	6,310	8,245	29,326	25,602	44,776	48,233	109,848	392,784
Reverse repurchase agreements and other similar secured lending	7,043	3,678	892	144	905	792	–	–	–	–	13,454
Other financial assets	–	1,128	–	–	–	77	–	–	–	–	1,205
Total financial assets	583,791	169,757	20,149	10,056	14,032	41,434	35,127	60,248	61,908	126,803	1,123,305
Other assetsa											89,821
Total assets											1,213,126
Liabilities
Deposits from banks	5,906	39,610	1,120	672	351	193	13	328	21	–	48,214
Items in the course of collection due to other banks	636	–	–	–	–	–	–	–	–	–	636
Customer accounts	317,963	86,081	5,305	3,023	4,528	2,836	1,262	1,043	441	696	423,178
Repurchase agreements and other similar secured borrowing	5,480	9,235	1,934	917	1,326	311	–	83	474	–	19,760
Trading portfolio liabilities	34,687	–	–	–	–	–	–	–	–	–	34,687
Financial liabilities designated at fair value	15,285	41,583	3,970	4,112	1,827	7,540	5,762	5,773	3,588	6,591	96,031
Derivative financial instruments	339,646	4	–	–	2	10	34	46	75	670	340,487
Debt securities in issue	27	16,731	11,713	5,902	6,867	3,166	8,069	9,186	10,152	4,119	75,932
Subordinated liabilities	–	8	–	–	1,317	3,230	56	7,487	6,575	4,710	23,383
Other financial liabilities	–	3,198	–	–	–	1,189	–	–	–	–	4,387
Total financial liabilities	719,630	196,450	24,042	14,626	16,218	18,475	15,196	23,946	21,326	16,786	1,066,695
Other liabilitiesa											75,066
Total liabilities											1,141,761
Cumulative liquidity gap	(135,839)	(162,532)	(166,425)	(170,995)	(173,181)	(150,222)	(130,291)	(93,989)	(53,407)	56,610	71,365

Note

aAs at 31 December 2017, other assets includes balances of £1,193m (2016: £71,454m) and other liabilities includes balances of £nilm (2016: £65,292m) relating to amounts held for sale. Please refer to Note 43 for details.

Contractual maturity of financial liabilities - undiscounted

Contractual maturity of financial liabilities - undiscounted (audited)
	Ondemand	Not morethan threemonths	Over threemonths butnot morethan sixmonths	Over sixmonths butnot morethan one year	Over oneyear but notmore thanthree years	Over threeyears butnot morethan fiveyears	Over fiveyears butnot morethan tenyears	Over tenyears	Total
	£m	£m	£m	£m	£m	£m	£m	£m	£m
As at 31 December 2017
Deposits from banks	4,967	30,831	720	654	213	316	36	–	37,737
Items in the course of collection due to other banks	446	–	–	–	–	–	–	–	446
Customer accounts	334,961	74,830	7,383	7,020	3,197	884	231	725	429,231
Repurchase agreements and other similar secured lending	3,550	17,847	4,526	3,557	410	10,259	490	–	40,639
Trading portfolio liabilities	37,351	–	–	–	–	–	–	–	37,351
Financial liabilities designated at fair value	13,298	102,983	10,609	9,118	18,142	6,177	5,490	12,834	178,651
Derivative financial instruments	237,235	9	3	–	15	5	48	1,755	239,070
Debt securities in issue	907	17,614	8,565	7,025	13,786	13,928	12,687	6,734	81,246
Subordinated liabilities	–	2,822	1,816	685	5,501	10,232	6,243	6,231	33,530
Other financial liabilities	–	3,793	–	–	781	–	–	–	4,574
Total financial liabilities	632,715	250,729	33,622	28,059	42,045	41,801	25,225	28,279	1,082,475
As at 31 December 2016
Deposits from banks	5,906	39,617	1,122	1,025	207	328	21	–	48,226
Items in the course of collection due to other banks	636	–	–	–	–	–	–	–	636
Customer accounts	317,963	86,101	5,325	7,565	4,266	1,120	1,403	1,013	424,756
Repurchase agreements and other similar secured lending	5,480	9,249	1,939	2,253	312	83	474	–	19,790
Trading portfolio liabilities	34,687	–	–	–	–	–	–	–	34,687
Financial liabilities designated at fair value	15,285	41,599	3,986	5,979	13,445	5,899	3,900	8,443	98,536
Derivative financial instruments	339,646	4	–	2	44	48	84	1,086	340,914
Debt securities in issue	27	17,126	11,894	13,285	12,915	10,505	12,282	6,054	84,088
Subordinated liabilities	–	398	680	3,117	7,089	9,324	7,842	4,866	33,316
Other financial liabilities	–	3,198	–	–	1,189	–	–	–	4,387
Total financial liabilities	719,630	197,292	24,946	33,226	39,467	27,307	26,006	21,462	1,089,336

Maturity analysis of off-balance sheet commitments received

Maturity analysis of off-balance sheet commitments received (audited)
	Ondemand	Not more than three months	Over three months but not more than six months	Over six months but not more than nine months	Over nine months but not more than one year	Over one year but not more than two years	Over two years but not more than three years	Over three years but not more than five years	Over five years but not more than ten years	Over ten years	Total
	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m
As at 31 December 2017
Guarantees, letters of credit and credit insurance	6,373	5	2	3	1	8	7	5	3	4	6,411
Forward starting repurchase agreements	–	29	–	–	–	–	–	–	–	–	29
Total off-balance sheet commitments received	6,373	34	2	3	1	8	7	5	3	4	6,440
As at 31 December 2016
Guarantees, letters of credit and credit insurance	6,044	18	1	410	2	23	1	3	–	–	6,502
Forward starting repurchase agreements	102	246	–	1	–	–	18	–	–	–	367
Total off-balance sheet commitments received	6,146	264	1	411	2	23	19	3	–	–	6,869

Maturity analysis of off-balance sheet commitments given

Maturity analysis of off-balance sheet commitments given (audited)
	Ondemand	Not more than three months	Over three months but not more than six months	Over six months but not more than nine months	Over nine months but not more than one year	Over one year but not more than two years	Over two years but not more than three years	Over three years but not more than five years	Over five years but not more than ten years	Over ten years	Total
	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m
As at 31 December 2017
Contingent liabilities	16,047	1,085	560	92	242	346	80	59	245	256	19,012
Documentary credits and other short-term trade related transactions	34	593	147	26	6	5	1	–	–	–	812
Standby facilities, credit lines and other commitments	311,481	1,144	883	77	778	44	47	259	2	46	314,761
Total off-balance sheet commitments given	327,562	2,822	1,590	195	1,026	395	128	318	247	302	334,585
As at 31 December 2016
Contingent liabilities	17,111	425	845	233	285	355	187	88	259	151	19,939
Documentary credits and other short-term trade related transactions	987	10	8	–	–	–	–	–	–	–	1,005
Standby facilities, credit lines and other commitments	300,043	479	415	604	818	55	47	150	–	70	302,681
Total off-balance sheet commitments given	318,141	914	1,268	837	1,103	410	234	238	259	221	323,625

Capital resources

Capital ratios
As at 31 December	2017	2016
Fully loaded CET1a,b	13.3%	12.4%
PRA transitional tier 1c,d	17.2%	15.6%
PRA transitional total capitalc,d	21.5%	19.6%
Capital resources (audited)
	2017	2016
As at 31 December	£m	£m
Total equity (excluding non-controlling interests) per the balance sheet	63,905	64,873
Less: other equity instruments (recognised as AT1 capital)	(8,941)	(6,449)
Adjustment to retained earnings for foreseeable dividends	(392)	(388)
Minority interests (amount allowed in consolidated CET1)	-	1,825
Other regulatory adjustments and deductions
Additional value adjustments (PVA)	(1,385)	(1,571)
Goodwill and intangible assets	(7,908)	(9,054)
Deferred tax assets that rely on future profitability excluding temporary differences	(593)	(494)
Fair value reserves related to gains or losses on cash flow hedges	(1,161)	(2,104)
Excess of expected losses over impairment	(1,239)	(1,294)
Gains or losses on liabilities at fair value resulting from own credit	83	86
Defined-benefit pension fund assets	(732)	(38)
Direct and indirect holdings by an institution of own CET1 instruments	(50)	(50)
Deferred tax assets arising from temporary differences (amount above 10% threshold)	-	(183)
Other regulatory adjustments	(22)	45
Fully loaded CET1 capital	41,565	45,204
Additional tier 1 (AT1) capital
Capital instruments and the related share premium accounts	8,941	6,449
Qualifying AT1 capital (including minority interests) issued by subsidiaries	3,538	5,445
Other regulatory adjustments and deductions	(130)	(130)
Transitional AT1 capitale	12,349	11,764
PRA transitional tier 1 capital	53,914	56,968
Tier 2 (T2) capital
Capital instruments and the related share premium accounts	6,472	3,769
Qualifying T2 capital (including minority interests) issued by subsidiaries	7,040	11,366
Other regulatory adjustments and deductions	(251)	(257)
PRA transitional total regulatory capital	67,175	71,846

Notes

a The transitional regulatory adjustments to CET1 capital are no longer applicable resulting in CET1 capital on a fully loaded basis being equal to that on a transitional basis.

b The CRD IV CET1 ratio (FSA October 2012 transitional statement) as applicable to Barclays’ tier 2 Contingent Capital Notes was 13.9% based on £43.5bn of transitional CRD IV CET1 capital and £313bn RWAs. The transitional CET1 ratio according to the FSA October 2012 transitional statement would be 13.9%. This is calculated as CET1 capital as adjusted for the transitional relief (£43.5bn), divided by CRD IV RWAs. The following transitional relief items are added back to CET1 capital: Goodwill and Intangibles (£1.6bn), Deferred tax asset (£0.1bn), and Expected losses over impairment (£0.2bn).

c The PRA transitional capital is based on the PRA Rulebook and accompanying supervisory statements.

d As at 31 December 2017, Barclays’ fully loaded tier 1 capital was £50,376m, and the fully loaded tier 1 ratio was 16.1%. Fully loaded total regulatory capital was £64,646m and the fully loaded total capital ratio was 20.7%. The fully loaded tier 1 capital and total capital measures are calculated without applying the transitional provisions set out in CRD IV and assessing compliance of AT1 and T2 instruments against the relevant criteria in CRD IV.

e Of the £12.3bn transitional AT1 capital, fully loaded AT1 capital comprises the £8.9bn of contingent convertible instruments issued by Barclays PLC (the holding company) and related share premium accounts, and £0.1bn capital deductions. It excludes £3.5bn legacy tier 1 capital instruments issued by subsidiaries that are subject to grandfathering. For the leverage ratio, only the AT1 capital on a fully loaded basis is applicable.

Functional currency of the operation

Functional currency of operations (audited)
	Foreigncurrencynetinvestments	Borrowingswhich hedgethe netinvestments	Derivativeswhich hedgethe netinvestments	Structuralcurrencyexposurespre- economichedges	Economichedges	Remainingstructuralcurrencyexposures
	£m	£m	£m	£m	£m	£m
As at 31 December 2017
USD	27,848	(12,404)	(540)	14,904	(6,153)	8,751
EUR	2,489	(3)	-	2,486	(2,127)	359
ZAR	8	-	-	8	-	8
JPY	467	(152)	(301)	14	-	14
Other	2,475	-	(1,299)	1,176	-	1,176
Total	33,287	(12,559)	(2,140)	18,588	(8,280)	10,308
As at 31 December 2016
USD	29,460	(12,769)	-	16,691	(7,898)	8,793
EUR	2,121	(363)	-	1,758	(2,053)	(295)
ZAR	3,679	-	(2,571)	1,108	-	1,108
JPY	438	(209)	(224)	5	-	5
Other	2,793	-	(1,318)	1,475	-	1,475
Total	38,491	(13,341)	(4,113)	21,037	(9,951)	11,086

Financial assets past due but not impaired [member]

Disclosure of financial assets that are either past due or impaired [line items]

Loans and advances

Loans and advances past due but not impaired (audited)
	Past due up to 1 month	Past due 1-2months	Past due2-3months	Past due 3-6months	Past due6 monthsand over	Total
	£m	£m	£m	£m	£m	£m
As at 31 December 2017
Loans and advances designated at fair value	653	-	20	-	10	683
Home loans	3	1	-	-	22	26
Credit cards, unsecured and other retail lending	-	-	12	31	66	109
Corporate loans	6,272	277	129	85	98	6,861
Total	6,928	278	161	116	196	7,679
As at 31 December 2016
Loans and advances designated at fair value	29	8	18	-	16	71
Home loans	1	-	-	33	31	65
Credit cards, unsecured and other retail lending	2	-	2	11	77	92
Corporate loans	6,962	1,235	149	178	354	8,878
Total	6,994	1,243	169	222	478	9,106

Financial assets impaired [member]

Disclosure of financial assets that are either past due or impaired [line items]

Loans and advances

Loans and advances assessed as impaired (audited)
	Past dueup to1 month	Past due1-2 months	Past due2-3 months	Past due 3-6 months	Past due6 monthsand over	Total collectively assessed	Individuallyassessed forimpairment	Total
	£m	£m	£m	£m	£m	£m	£m	£m
As at 31 December 2017
Home loans	2,622	465	200	304	477	4,068	922	4,990
Credit cards, unsecured and other retail lending	989	344	245	511	1,808	3,897	302	4,199
Corporate loans	546	34	20	28	85	713	1,384	2,097
Total	4,157	843	465	843	2,370	8,678	2,608	11,286
As at 31 December 2016
Home loans	2,866	795	201	298	452	4,612	820	5,432
Credit cards, unsecured and other retail lending	1,135	354	250	516	1,702	3,957	492	4,449
Corporate loans	288	53	35	72	131	579	1,580	2,159
Total	4,289	1,202	486	886	2,285	9,148	2,892	12,040

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Significant accounting policies (Details) £ in Billions	12 Months Ended
	Dec. 31, 2017 GBP (£)
IFRS 9 - Financial instruments [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Discussion of impact that initial application of new IFRS is expected to have on financial statements	IFRS 9 will be applied retrospectivelyon 1 January 2018. Opening shareholders’ equity is expected to decrease by approximately £2.2bn post tax. This impact assessment has been estimated under an interim control environment with models that continue to undergo validation. The implementation of the comprehensive end state control environment will continue as Barclays introduces business-as-usual controls throughout 2018. Barclays will not restate comparatives on initial application of IFRS 9 on 1 January 2018.
Expected decrease in accounting estimate	£ 2.2
IFRS 15 - Revenue from Contracts with Customers [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Discussion of impact that initial application of new IFRS is expected to have on financial statements	IFRS 15 – Revenue from Contracts with Customers In 2014, the IASB issued IFRS 15 Revenue from Contracts with Customers which will replace IAS 18 Revenue and IAS 11 Construction Contracts. It applies to all contracts with customers except leases, financial instruments and insurance contracts. The standard establishes a more systematic approach for revenue measurement and recognition by introducing a five-step model governing revenue recognition. The five-step model includes 1) identifying the contract with the customer, 2) identifying each of the performance obligations included in the contract, 3) determining the amount of consideration in the contract, 4) allocating the consideration to each of the identified performance obligations and 5) recognising revenue as each performance obligation is satisfied. In April 2016, the IASB issued clarifying amendments to IFRS 15 which provide additional application guidance but did not change the underlying principles of the standard.  The standard was endorsed by the EU in September 2016. Barclays will implement this standard on 1 January 2018. Barclays has elected the cumulative effect transition method with a transition adjustment calculated as of 1 January 2018 and recognised in retained earnings without restating comparative periods. There are no significant impacts from the adoption of IFRS 15 in relation to the timing of when Barclays recognises revenues or when revenue should be recognised gross as a principal or net as an agent.
IFRS 16 - Leases [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Discussion of impact that initial application of new IFRS is expected to have on financial statements	IFRS 16 – Leases In January 2016, the IASB issued IFRS 16 Leases, which will replace IAS 17 Leases.  IFRS 16 will apply to all leases with the exception of licenses of intellectual property, rights held by licensing agreement within the scope of IAS 38 Intangible Assets, service concession arrangements, leases of biological assets within the scope of IAS 41 Agriculture, and leases of minerals, oil, natural gas and similar non-regenerative resources. IFRS 16 will not result in a significant change to lessor accounting; however for lessee accounting there will no longer be a distinction between operating and finance leases.  Instead lessees will be required to recognise both a right of use asset and lease liability on balance sheet for all leases. As a result Barclays will observe an increase in both assets and liabilities for transactions currently accounted for as operating leases as at 1 January 2019 (the effective date of IFRS 16). A scope exemption will apply to short term and low value leases. Current project implementation efforts are focused on preparing and sourcing information. The standard was endorsed by the EU in November 2017. Barclays will implement this standard on 1 January 2019. Barclays is currently assessing the expected impact of adopting this standard.
IFRS 17 - Insurance contracts [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Discussion of impact that initial application of new IFRS is expected to have on financial statements	IFRS 17 – Insurance contracts In May 2017, the IASB issued IFRS 17 Insurance Contracts, a comprehensive new accounting standard for insurance contracts covering recognition and measurement, presentation and disclosure. Once effective, IFRS 17 will replace IFRS 4 Insurance Contracts that was issued in 2005. IFRS 17 applies to all types of insurance contracts (i.e. life, non-life, direct insurance and re-insurance), regardless of the type of entities that issue them, as well as to certain guarantees and financial instruments with discretionary participation features. A few scope exceptions will apply. The standard is effective from 1 January 2021 and has not yet been endorsed by the EU. Barclays is currently assessing the expected impact of adopting this standard.
IFRS 2 Classification and Measurement of Share-based Payment Transactions - Amendments to IFRS 2 [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Discussion of impact that initial application of new IFRS is expected to have on financial statements	IFRS 2 Classification and Measurement of Share-based Payment Transactions – Amendments to IFRS 2 The IASB issued amendments to IFRS 2 Share-based Payment that address three main areas: the effects of vesting conditions on the measurement of a cash-settled share-based payment transaction; the classification of a share-based payment transaction with net settlement features for withholding tax obligations; and accounting where a modification to the terms and conditions of a share-based payment transaction changes its classification from cash settled to equity settled. The amendments are effective for annual periods beginning on or after 1 January 2018. Adoption of the amendments will not have a significant impact on Barclays.
IFRIC Interpretation 23 [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Discussion of impact that initial application of new IFRS is expected to have on financial statements	IFRIC Interpretation 23 Uncertainty over Income Tax Treatment IFRIC 23 clarifies the application of IAS 12 to accounting for income tax treatments that have yet to be accepted by tax authorities, in scenarios where it may be unclear how tax law applies to a particular transaction or circumstance, or whether a taxation authority will accept an entity’s tax treatment. The effective date is 1 January 2019. Barclays is currently assessing the impact of IFRIC 23.

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Segmental reporting - Analysis of results by business (Details) £ in Millions	12 Months Ended
	Dec. 31, 2017 GBP (£) Employees		Dec. 31, 2016 GBP (£) Employees		Dec. 31, 2015 GBP (£) Employees
Disclosure of operating segments [line items]
Total income	£ 21,076		£ 21,451		£ 22,040
Credit impairment charges and other provisions	(2,336)		(2,373)		(1,762)
Net operating income	18,740		19,078		20,278
Operating expenses excluding UK bank levy and litigation and conduct	(13,884)		(14,565)		(13,723)
UK Bank levy	(365)		(410)		(426)
Litigation and conduct	(1,207)		(1,363)		(4,387)
Operating expenses	(15,456)		(16,338)		(18,536)
Other net (expenses)/income	257	[1]	490		(596)	[2]
Profit before tax	3,541		3,230		1,146
Total assets	£ 1,133,248		£ 1,213,126	[3]	£ 1,120,000	[4]
Number of employees (full time equivalent) | Employees	79,900	[5]	119,300	[6]	129,400	[7]
Operating segments [member] | Barclays UK [member]
Disclosure of operating segments [line items]
Total income	£ 7,383		£ 7,517		£ 7,343
Credit impairment charges and other provisions	(783)		(896)		(706)
Net operating income	6,600		6,621		6,637
Operating expenses excluding UK bank levy and litigation and conduct	(4,030)		(3,792)		(3,464)
UK Bank levy	(59)		(48)		(77)
Litigation and conduct	(759)		(1,042)		(2,511)
Operating expenses	(4,848)		(4,882)		(6,052)
Other net (expenses)/income	(5)	[1]	(1)		0	[2]
Profit before tax	1,747		1,738		585
Total assets	£ 237,400		£ 209,600	[3]	£ 202,500	[4]
Number of employees (full time equivalent) | Employees	22,800	[5]	36,000	[6]	38,800	[7]
Operating segments [member] | Barclays International [member]
Disclosure of operating segments [line items]
Total income	£ 14,382		£ 14,995		£ 13,747
Credit impairment charges and other provisions	(1,506)		(1,355)		(922)
Net operating income	12,876		13,640		12,825
Operating expenses excluding UK bank levy and litigation and conduct	(9,321)		(9,129)		(8,029)
UK Bank levy	(265)		(284)		(253)
Litigation and conduct	(269)		(48)		(1,310)
Operating expenses	(9,855)		(9,461)		(9,592)
Other net (expenses)/income	254	[1]	32		45	[2]
Profit before tax	3,275		4,211		3,278
Total assets	£ 856,100		£ 648,500	[3]	£ 532,200	[4]
Number of employees (full time equivalent) | Employees	11,500	[5]	36,900	[6]	39,100	[7]
Operating segments [member] | Barclays Non-core [member]
Disclosure of operating segments [line items]
Total income	£ (530)	[8]	£ (1,164)	[8]	£ 612
Credit impairment charges and other provisions	(30)	[8]	(122)	[8]	(134)
Net operating income	(560)	[8]	(1,286)	[8]	478
Operating expenses excluding UK bank levy and litigation and conduct	(256)	[8]	(1,509)	[8]	(1,958)
UK Bank levy	0	[8]	(76)	[8]	(88)
Litigation and conduct	(28)	[8]	(246)	[8]	(500)
Operating expenses	(284)	[8]	(1,831)	[8]	(2,546)
Other net (expenses)/income	197	[1],[8]	331	[8]	(535)	[2]
Profit before tax	(647)	[8]	(2,786)	[8]	(2,603)
Total assets	£ 0	[8]	£ 279,700	[3],[8]	£ 325,800	[4]
Number of employees (full time equivalent) | Employees	0	[5],[8]	5,500	[6],[8]	9,900	[7]
Head Office [member]
Disclosure of operating segments [line items]
Total income	£ (159)	[9]	£ 103	[9]	£ 338
Credit impairment charges and other provisions	17	[9]	0	[9]	0
Net operating income	(176)	[9]	103	[9]	338
Operating expenses excluding UK bank levy and litigation and conduct	277	[9]	135	[9]	272
UK Bank levy	41	[9]	2	[9]	8
Litigation and conduct	151	[9]	27	[9]	66
Operating expenses	469	[9]	164	[9]	346
Other net (expenses)/income	(189)	[1],[9]	128	[9]	(106)	[2]
Profit before tax	(834)	[9]	67	[9]	(114)
Total assets	£ 39,700	[9]	£ 75,200	[3],[9]	£ 59,400	[4]
Number of employees (full time equivalent) | Employees	45,600	[5],[9]	100	[6],[9]	100	[7]

[1] Other net (expenses)/income represents the share of post-tax results of associates and joint ventures, profit (or loss) on disposal of subsidiaries, associates and joint ventures, and gains on acquisitions.

[2] Other net (expenses)/income represents the share of post-tax results of associates and joint ventures, profit (or loss) on disposal of subsidiaries, associates and joint ventures, and gains on acquisitions.

[3] Africa Banking assets held for sale were reported in Head Office for 2016.

[4] Africa Banking assets held for sale were reported in Head Office for 2015.

[5] As a result of the establishment of the Group Service Company in September 2017, employees who are now empl oyed by the Group Service Company and who were previously allocated to, or were within, Barclays UK and Barclays International are now reported in Head Office.

[6] Number of employ ees included 40,800 employees in re lation to Africa Bankin g for 2016.

[7] Number of employees included 41,500 employees in relation to Africa Banking for 2015.

[8] The Non-Core segment was closed on 1 July 2017. Financial results up until 30 June 2017 are reflected in the Non-Core segment for 2017.

[9] The reintegration of Non-Core assets on 1 July 2017 resulted in the transfer of c. £ 9 bn of assets into Group Head Office relating to a portfolio of Italian mortgages. The portfolio generated a loss before tax of £ 37 m in the second half of the year with a balance sheet of £ 9 bn as at 31 December 2017.

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Segmental reporting - Analysis of results by business (Parenthetical) (Details) £ in Millions		6 Months Ended		12 Months Ended
	Jul. 01, 2017 GBP (£)	Dec. 31, 2017 GBP (£) Employees		Dec. 31, 2017 GBP (£) Employees		Dec. 31, 2016 GBP (£) Employees		Dec. 31, 2015 GBP (£) Employees
Disclosure of operating segments [line items]
loss before tax				£ (3,541)		£ (3,230)		£ (1,146)
Assets		£ 1,133,248		£ 1,133,248		£ 1,213,126	[1]	£ 1,120,000	[2]
Number of employees (full time equivalent) | Employees		79,900	[3]	79,900	[3]	119,300	[4]	129,400	[5]
Operating segments [member] | Barclays Non-core [member]
Disclosure of operating segments [line items]
loss before tax				£ 647	[6]	£ 2,786	[6]	£ 2,603
Assets		£ 0	[6]	£ 0	[6]	£ 279,700	[1],[6]	£ 325,800	[2]
Number of employees (full time equivalent) | Employees		0	[3],[6]	0	[3],[6]	5,500	[4],[6]	9,900	[5]
Operating segments [member] | Barclays Non-core [member] | Italian mortgages portfolio [Member]
Disclosure of operating segments [line items]
Assets transferred, at time of transfer	£ 9,000
Head Office [member]
Disclosure of operating segments [line items]
loss before tax				£ 834	[7]	£ (67)	[7]	£ 114
Assets		£ 39,700	[7]	£ 39,700	[7]	£ 75,200	[1],[7]	£ 59,400	[2]
Number of employees (full time equivalent) | Employees		45,600	[3],[7]	45,600	[3],[7]	100	[4],[7]	100	[5]
Head Office [member] | Italian mortgages portfolio [Member]
Disclosure of operating segments [line items]
loss before tax		£ 37
Assets		£ 9,000		£ 9,000
Barclay's Africa Banking Group Limited [member]
Disclosure of operating segments [line items]
Number of employees (full time equivalent) | Employees						40,800		41,500

[1] Africa Banking assets held for sale were reported in Head Office for 2016.

[2] Africa Banking assets held for sale were reported in Head Office for 2015.

[3] As a result of the establishment of the Group Service Company in September 2017, employees who are now empl oyed by the Group Service Company and who were previously allocated to, or were within, Barclays UK and Barclays International are now reported in Head Office.

[4] Number of employ ees included 40,800 employees in re lation to Africa Bankin g for 2016.

[5] Number of employees included 41,500 employees in relation to Africa Banking for 2015.

[6] The Non-Core segment was closed on 1 July 2017. Financial results up until 30 June 2017 are reflected in the Non-Core segment for 2017.

[7] The reintegration of Non-Core assets on 1 July 2017 resulted in the transfer of c. £ 9 bn of assets into Group Head Office relating to a portfolio of Italian mortgages. The portfolio generated a loss before tax of £ 37 m in the second half of the year with a balance sheet of £ 9 bn as at 31 December 2017.

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Segmental reporting - Income by geographic region (Details) - GBP (£) £ in Millions		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of operating segments [line items]
Total income		£ 21,076	£ 21,451	£ 22,040
UK [member]
Disclosure of operating segments [line items]
Total income		11,190	11,096	12,160
UK [member] | More than five percent of total income [member]
Disclosure of operating segments [line items]
Total income	[1]	11,190	11,096	12,160
Europe [member]
Disclosure of operating segments [line items]
Total income		1,663	2,087	2,245
Americas [member]
Disclosure of operating segments [line items]
Total income		7,443	7,278	6,610
Africa and middle east [member]
Disclosure of operating segments [line items]
Total income		251	419	387
Asia [member]
Disclosure of operating segments [line items]
Total income		529	571	638
United States [Member] | More than five percent of total income [member]
Disclosure of operating segments [line items]
Total income	[1]	£ 6,871	£ 6,876	£ 6,228

[1] Total income based on counterparty location. Income from each single external customer does not amount to 10 % or greater of the Group’s total income.

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Segmental reporting - Income by geographic region (Parenthetical) (Details)	12 Months Ended
	Dec. 31, 2017
Each single external customer [member] | Top of range [member]
Disclosure of operating segments [line items]
Percentage of entity's revenue	10.00%

XML

Segmental reporting Narrative (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016		Dec. 31, 2015
Consolidated and separate financial statements [line items]
Profit (loss) before tax	£ 3,541	£ 3,230		£ 1,146
Assets	1,133,248	1,213,126	[1]	1,120,000	[2]
Barclays Bank PLC [member]
Consolidated and separate financial statements [line items]
Profit (loss) before tax	3,166	4,383		1,914
Assets	1,129,343	1,213,955		£ 1,120,727
Barclays Bank PLC [member] | Variance between Barclays Plc [Member]
Consolidated and separate financial statements [line items]
Profit (loss) before tax	400	1,200
Assets	£ 3,900	£ 900

[1] Africa Banking assets held for sale were reported in Head Office for 2016.

[2] Africa Banking assets held for sale were reported in Head Office for 2015.

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Net interest income (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Consolidated and separate financial statements [line items]
Cash and balances with central banks	£ 583	£ 186	£ 157
Other	225	57	99
Interest income	13,631	14,541	13,953
Deposits from banks	(370)	(265)	(128)
Other	(155)	(131)	(243)
Interest expense	(3,786)	(4,004)	(3,345)
Net interest income	9,845	10,537	10,608
Barclays Bank PLC [member]
Consolidated and separate financial statements [line items]
Cash and balances with central banks	583	186	157
Financial investments	754	740	698
Loans and advances to banks	286	483	481
Loans and advances to customers	11,783	12,957	12,512
Other	225	57	99
Interest income	13,631	14,423	13,947
Deposits from banks	(370)	(204)	(123)
Customer accounts	(1,123)	(1,808)	(1,510)
Debt securities in issue	(898)	(690)	(422)
Subordinated liabilities	(1,225)	(988)	(978)
Other	(267)	724	449
Interest expense	(3,883)	(2,966)	(2,584)
Net interest income	£ 9,748	£ 11,457	£ 11,363

XML

Net interest income (Narrative) (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Analysis of income and expense [abstract]
Costs to originate credit card balances	£ 497	£ 480	£ 368
Interest income on impaired financial assets accrued	48	75	91
Gain (loss) on hedge ineffectiveness recognised in net interest income	£ (43)	£ 71	£ 81

XML

Net fee and commission income (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Fee and commission income [abstract]
Banking, investment management and credit related fees and commissions	£ 8,622	£ 8,452	£ 8,340
Foreign exchange commission	129	118	130
Fee and commission income	8,751	8,570	8,470
Fee and commission expense	(1,937)	(1,802)	(1,611)
Net fee and commission income	6,814	6,768	6,859
Barclays Bank PLC [member]
Fee and commission income [abstract]
Banking, investment management and credit related fees and commissions	8,646	8,507	8,365
Foreign exchange commission	129	118	129
Fee and commission income	8,775	8,625	8,494
Fee and commission expense	(1,901)	(1,789)	(1,611)
Net fee and commission income	£ 6,874	£ 6,836	£ 6,883

XML

Net trading income (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Consolidated and separate financial statements [line items]
Trading income	£ 3,500	£ 2,803	£ 2,996
Own credit (losses)/gains	0	(35)	430
Net trading income	3,500	2,768	3,426
Barclays Bank PLC [member]
Consolidated and separate financial statements [line items]
Trading income	3,387	2,830	3,000
Own credit (losses)/gains	0	(35)	430
Net trading income	£ 3,387	£ 2,795	£ 3,430

XML

Net trading income (Narrative) (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Trading income (expense) [abstract]
Gains (losses) on financial assets at fair value through profit or loss, classified as held for trading	£ 640	£ 31	£ 992
Gains (losses) on financial liabilities at fair value through profit or loss, classified as held for trading	£ 472	£ 346	£ (187)

XML

Net investment income (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Consolidated and separate financial statements [line items]
Net gain from disposal of available for sale investments	£ 298	£ 912	£ 385
Dividend income	48	8	8
Net gain from financial instruments designated at fair value	338	158	193
Other investment income	177	246	511
Net investment income	861	1,324	1,097
Barclays Bank PLC [member]
Consolidated and separate financial statements [line items]
Net gain from disposal of available for sale investments	298	912	385
Dividend income	48	8	8
Net gain from financial instruments designated at fair value	338	158	193
Other investment income	175	246	511
Net investment income	£ 859	£ 1,324	£ 1,097

XML

Credit impairment charges and other provisions (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of impairment loss and reversal of impairment loss [abstract]
New and increased impairment allowances	£ 3,187	£ 3,259	£ 2,641
Reversal of impairment loss recognised in profit or loss, loans and advances	(533)	(551)	(535)
Recoveries	(334)	(365)	(350)
Impairment charges on loans and advances	2,320	2,343	1,756
Provision charges/(releases) for undrawn contractually committed facilities and guarantees provided	13	9	(12)
Loan impairment	2,333	2,352	1,744
Available for sale investment	3	21	18
Reverse repurchase agreements	0	0	0
Credit impairment charges and other provisions	£ (2,336)	£ (2,373)	£ (1,762)

XML

Credit impairment charges and other provisions (Narrative) (Details) £ in Millions	12 Months Ended
	Dec. 31, 2017 GBP (£)	Dec. 31, 2016 GBP (£)	Dec. 31, 2015 GBP (£)
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment charges on loans and advances	£ 2,320	£ 2,343	£ 1,756
Retail Portfolios [Member]
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment charges on loans and advances	£ 2,095	£ 2,053	£ 1,535
Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances, percentage by portolio	0.9	0.87	0.88
Wholesale Portfolios [Member]
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment charges on loans and advances	£ 238	£ 299	£ 209
Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances, percentage by portolio	0.1	0.13	0.12

XML

Operating expenses (Details) - GBP (£) £ in Millions		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Changes in property, plant and equipment [abstract]
Property and equipment		£ 1,363	£ 1,180	£ 1,082
Depreciation of property, plant and equipment		446	492	475
Operating lease rentals		342	561	411
Amortisation of intangible assets		715	670	570
Impairment of property, equipment and intangible assets		80	95	150
(Gain)/loss on property disposals		3	0	3
Total infrastructure costs		2,949	2,998	2,691
Selling, general and administrative [abstract]
Consultancy, legal and professional fees		1,127	1,105	1,078
Subscriptions, publications, stationery and communications		630	644	678
Marketing, advertising and sponsorship		433	435	451
Travel and accommodation		150	136	188
UK Bank levy		365	410	425
Goodwill impairment		0	0	102
Other administration and general expenses		542	187	61
Total administration and general costs		3,247	2,917	2,983
Staff costs		8,560	9,423	8,853
Provision for UK customer redress		700	1,000	2,772
Provision for ongoing investigations and litigation including Foreign Exchange		0	0	1,237
Operating expenses		15,456	16,338	18,536
Barclays Bank PLC [member]
Changes in property, plant and equipment [abstract]
Property and equipment		954	1,147	1,082
Depreciation of property, plant and equipment		303	482	475
Operating lease rentals		290	550	411
Amortisation of intangible assets		478	661	570
Impairment of property, equipment and intangible assets		40	97	150
(Gain)/loss on property disposals		3	0	3
Total infrastructure costs		2,068	2,937	2,691
Selling, general and administrative [abstract]
Consultancy, legal and professional fees		756	1,079	1,078
Subscriptions, publications, stationery and communications		455	638	678
Marketing, advertising and sponsorship		400	430	451
Travel and accommodation		118	132	188
UK Bank levy		365	410	425
Goodwill impairment		0	0	102
Other administration and general expenses		4,382	511	61
Total administration and general costs		6,476	3,200	2,983
Staff costs	[1]	6,445	9,211	8,853
Provision for UK customer redress		700	1,000	2,772
Provision for ongoing investigations and litigation including Foreign Exchange		0	0	1,237
Operating expenses	[2]	£ 15,689	£ 16,348	£ 18,536

[1] The Group has realigned outsourcing costs from administration and general expenses to staff costs in order to more appropriately reflect the nature and internal management of these costs. The net effect of these movements is to reduce administration and general expenses and to increase staff costs by £ 847 m in 2017 and £ 1,063 m in 2016.

[2] Total operating expenses of £ 15,689 m (2016: £ 16,348 m; 2015: £ 18,536 m) include depreciati on of property, plant and equipment of £ 303 m (2016: £ 482 m; 2015: £ 475 m), amortisation of intangible assets of £ 478 m (2016: £ 661 m; 2015: £ 570 m),goodwill impairment nil( 2016 : nil; 2015 : £ 102 m) and administration and other expenses of £ 14,908 m (2016 £ 15,20 5 m; 2015: £ 17,389 m).

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Operating expenses (Parenthetical) (Details) - GBP (£) £ in Millions		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Consolidated and separate financial statements [line items]
Operating expenses		£ 15,456	£ 16,338	£ 18,536
Depreciation of property, plant and equipment		446	492	475
Amortisation of intangible assets		715	670	570
Goodwill impairment		0	0	102
Barclays Bank PLC [member]
Consolidated and separate financial statements [line items]
Increase (decrease) in selling, general and administrative expense		847
Increase (decrease) in employee benefits expense			(1,063)
Operating expenses	[1]	15,689	16,348	18,536
Depreciation of property, plant and equipment		303	482	475
Amortisation of intangible assets		478	661	570
Goodwill impairment		0	0	102
Administration and other expenses		£ 14,908	£ 15,205	£ 17,389

[1] Total operating expenses of £ 15,689 m (2016: £ 16,348 m; 2015: £ 18,536 m) include depreciati on of property, plant and equipment of £ 303 m (2016: £ 482 m; 2015: £ 475 m), amortisation of intangible assets of £ 478 m (2016: £ 661 m; 2015: £ 570 m),goodwill impairment nil( 2016 : nil; 2015 : £ 102 m) and administration and other expenses of £ 14,908 m (2016 £ 15,20 5 m; 2015: £ 17,389 m).

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Profit/(loss) on disposal of subsidiaries, associates and joint ventures (Narrative) (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Gains (losses) on disposals of investments [abstract]
Gain (loss) on the sale of assets of disposal group	£ (187)	£ (420)	£ 637

XML

Tax - Tax Charge (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Current tax expense (income) and adjustments for current tax of prior periods [abstract]
Current year	£ 768	£ 896	£ 1,605
Adjustments in respect of prior years	55	(361)	(188)
Total	823	535	1,417
Deferred tax expense (income) [abstract]
Current year	1,507	393	(346)
Adjustments in respect of prior years	(90)	65	78
Total	1,417	458	(268)
Taxation	(2,240)	(993)	(1,149)
Barclays Bank PLC [member]
Current tax expense (income) and adjustments for current tax of prior periods [abstract]
Current year	659	1,147	1,772
Adjustments in respect of prior years	44	(359)	(188)
Total	703	788	1,584
Deferred tax expense (income) [abstract]
Current year	1,487	392	(360)
Adjustments in respect of prior years	(65)	65	78
Total	1,422	457	(282)
Taxation	£ (2,125)	£ (1,245)	£ (1,302)

XML

Tax - Reconciliation between the actual tax charge and the corporate tax rate (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Consolidated and separate financial statements [line items]
Profit before tax from continuing operations	£ 3,541	£ 3,230	£ 1,146
Tax charge based on the standard UK corporation tax rate of 19.25% (2016: 20%, 2015: 20.25%)	£ 682	£ 646	£ 232
Tax charge based on the standard UK corporation tax rate of 19.25% (2016: 20%, 2015: 20.25%)	19.25%	20.00%	20.25%
Impact of profits/losses earned in territories with different statutory rates to the UK (weighted average tax rate is 29.4% (2016: 32.8%, 2014: 33.4%))	£ 356	£ 415	£ 151
Impact of profits/losses earned in territories with different statutory rates to the UK (weighted average tax rate is 29.4% (2016: 32.8%, 2014: 33.4%))	10.10%	12.80%	13.10%
Recurring items [abstract]
Non-creditable taxes including withholding taxes	£ 191	£ 277	£ 309
Non-creditable taxes including withholding taxes, percentage	5.40%	8.60%	27.00%
Non-deductible expenses	£ 90	£ 114	£ 67
Non-deductible expenses, percentage	2.50%	3.50%	5.80%
Impact of UK bank levy being non-deductible	£ 70	£ 82	£ 96
Impact of UK bank levy being non-deductible, percentage	2.00%	2.50%	8.40%
Adjustments in respect of prior years	£ (35)	£ (296)	£ (110)
Adjustments in respect of prior years, percentage	(1.00%)	(9.20%)	(9.60%)
Other items	£ 128	£ 88	£ 144
Other items, percentage	3.60%	2.70%	12.60%
Tax adjustments in respect of share-based payments	£ 5	£ 34	£ 30
Tax adjustments in respect of share-based payments, percentage	0.10%	1.10%	2.60%
Non-taxable gains and income	£ (178)	£ (199)	£ (197)
Non-taxable gains and income, percentage	(5.00%)	(6.20%)	(17.20%)
Changes in recognition of deferred tax and effect of unrecognised tax losses	£ (71)	£ (178)	£ (71)
Changes in recognition of deferred tax and effect of unrecognised tax losses, percentage	(2.00%)	(5.50%)	(6.20%)
Impact of Barclays Bank PLC's overseas branches being taxed both locally and in the UK	£ (61)	£ (128)	£ (35)
Impact of Barclays Bank PLC's overseas branches being taxed both locally and in the UK, percentage	(1.70%)	(4.00%)	(3.10%)
Non-recurring items [abstract]
Remeasurement of US deferred tax assets due to US tax rate reduction	£ 1,177
Remeasurement of US deferred tax assets due to US tax rate reduction, percentage	33.24%
Impact of the UK branch exemption election on US branch deferred tax assets	£ (276)
Impact of the United Kingdom branch exemption election on US branch deferred tax assets, percentage	(7.80%)
Non-deductible provisions for UK customer redress	£ 129	£ 203	£ 283
Non-deductible provisions for UK customer redress, percentage	3.60%	6.30%	24.70%
Non-deductible impairments and losses on divestments	£ 0	£ (67)	£ (39)
Non-deductible impairments and losses on divestments, percentage	0.00%	2.10%	3.40%
Non-deductible provisions for investigations and litigation	£ 72	£ 48	£ 261
Non-deductible provisions for investigations and litigation , percentage	2.00%	1.50%	22.80%
Non-taxable gains and income on divestments	£ 39	£ 180	£ 50
Non-taxable gains and income on divestments, percentage	(1.10%)	(5.60%)	(4.40%)
Taxation	£ (2,240)	£ (993)	£ (1,149)
Total tax charge, percentage	63.30%	30.70%	100.30%
Barclays Bank PLC [member]
Consolidated and separate financial statements [line items]
Profit before tax from continuing operations	£ 3,166	£ 4,383	£ 1,914
Profit before tax from continuing operations	3,165	4,383	1,914
Tax charge based on the standard UK corporation tax rate of 19.25% (2016: 20%, 2015: 20.25%)	£ 610	£ 877	£ 387
Tax charge based on the standard UK corporation tax rate of 19.25% (2016: 20%, 2015: 20.25%)	19.25%	20.00%	20.25%
Impact of profits/losses earned in territories with different statutory rates to the UK (weighted average tax rate is 29.4% (2016: 32.8%, 2014: 33.4%))	£ 333	£ 415	£ 151
Recurring items [abstract]
Non-creditable taxes including withholding taxes	191	277	309
Non-deductible expenses	82	114	67
Impact of UK bank levy being non-deductible	70	82	96
Banking surcharge on UK profits	6	75	0
Adjustments in respect of prior years	(21)	(294)	(110)
Other items	111	81	142
Tax adjustments in respect of share-based payments	4	34	30
Non-taxable gains and income	(191)	(208)	(197)
Changes in recognition of deferred tax and effect of unrecognised tax losses	72	178	71
Impact of Barclays Bank PLC's overseas branches being taxed both locally and in the UK	(61)	(128)	(35)
Non-recurring items [abstract]
Remeasurement of US deferred tax assets due to US tax rate reduction	1,177
Impact of the UK branch exemption election on US branch deferred tax assets	(276)
Non-deductible provisions for UK customer redress	129	203	283
Non-deductible impairments and losses on divestments	0	(27)	(39)
Non-deductible provisions for investigations and litigation	72	48	261
Non-taxable gains and income on divestments	(39)	(180)	(50)
Taxation	£ (2,125)	£ (1,245)	£ (1,302)
Total tax charge, percentage	67.20%	28.40%	68.00%

XML

Tax - Reconciliation between the actual tax charge and the corporate tax rate (Parenthetical) (Details)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of geographical areas [line items]
Applicable tax rate	19.25%	20.00%	20.25%
Barclays Bank PLC [member]
Disclosure of geographical areas [line items]
Applicable tax rate	19.25%	20.00%	20.25%
Territories with different statutory rates to the UK [member]
Disclosure of geographical areas [line items]
Applicable tax rate	29.40%	32.80%	33.40%
Territories with different statutory rates to the UK [member] | Barclays Bank PLC [member]
Disclosure of geographical areas [line items]
Applicable tax rate	29.80%	29.50%	28.10%

XML

Tax - Current tax assets and liabilities (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2017
Consolidated and separate financial statements [line items]
Assets	£ 561	£ 415
Liabilities	(737)	(903)
Net current tax assets (liabilities)	(176)	(176)	£ (488)	£ (104)
As at 1 January	(176)	(488)
Income statement from continuing operations	(823)	(535)	(1,417)
Other comprehensive income	93	23
Corporate income tax paid	708	780
Other movements	94	44
As at 31 December	(104)	(176)	(488)
Assets	561	415		482
Current tax liabilities	(737)	(903)		(586)
Net current tax assets (liabilities)	(176)	(176)	(488)	(104)
Barclays Bank PLC [member]
Consolidated and separate financial statements [line items]
Assets	501	385
Liabilities	(708)	(930)
Net current tax assets (liabilities)	(118)	(207)	(545)	(118)
As at 1 January	(207)	(545)
Income statement from continuing operations	(703)	(788)	(1,584)
Other comprehensive income	26	295
Corporate income tax paid	672	742
Other movements	94	89
As at 31 December	(118)	(207)	(545)
Assets	501	385		376
Current tax liabilities	(708)	(930)		(494)
Net current tax assets (liabilities)	£ (118)	£ (207)	£ (545)	£ (118)

XML

Tax - Deferred tax assets and liabilities (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of operating segments [line items]
Deferred tax asset	£ 3,457	£ 4,869	£ 4,495
Deferred tax liability	(44)	(29)	£ (122)
Net deferred tax	3,413	4,840
Operating segments [member] | Intermediate Holding Company [member
Disclosure of operating segments [line items]
Deferred tax asset	1,413	2,207
Operating segments [member] | Barclays Bank PLC [member]
Disclosure of operating segments [line items]
Deferred tax asset	1,234	1,766
Operating segments [member] | Barclays PLC [member]
Disclosure of operating segments [line items]
Deferred tax asset	492	575
Operating segments [member] | Other [member]
Disclosure of operating segments [line items]
Deferred tax asset	£ 318	£ 321

XML

Tax - Movements on deferred tax assets and liabilities during the year before offsetting (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Assets, before offsetting				£ 4,126	£ 5,725	£ 5,590
Liabilities, before offsetting				(713)	(885)	(1,217)
Net deferred tax, before offsetting	£ (3,413)	£ (4,373)	£ (4,373)	(3,413)	(4,840)	(4,373)
At 1 January 2017	4,840	4,373
Income statement	(1,417)	(458)	268
Other comprehensive income	308	134
Other movements	(318)	791
At 31 December 2017	3,413	4,840	4,373
Share-based compensation and deferred compensation [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Assets, before offsetting				384	732	623
Liabilities, before offsetting				0	0	0
Net deferred tax, before offsetting	(384)	(623)	(623)	(384)	(732)	(623)
At 1 January 2017	732	623
Income statement	(307)	15
Other comprehensive income	(22)	20
Other movements	(19)	74
At 31 December 2017	384	732	623
Other provisions [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Assets, before offsetting				157	251	261
Liabilities, before offsetting				0	0	0
Net deferred tax, before offsetting	(157)	(261)	(261)	(157)	(251)	(261)
At 1 January 2017	251	261
Income statement	(69)	17
Other comprehensive income	0	0
Other movements	(25)	(27)
At 31 December 2017	157	251	261
Retirement benefit obligation [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Assets, before offsetting				52	91	95
Liabilities, before offsetting				(218)	0	(144)
Net deferred tax, before offsetting	(166)	(49)	(49)	(166)	(91)	(49)
At 1 January 2017	91	49
Income statement	(322)	(8)
Other comprehensive income	49	132
Other movements	16	16
At 31 December 2017	166	91	49
Cash flow hedges [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Assets, before offsetting				1	0	5
Liabilities, before offsetting				(76)	(333)	(239)
Net deferred tax, before offsetting	(75)	(234)	(234)	(75)	333	(234)
At 1 January 2017	(333)	234
Income statement	0	(7)
Other comprehensive income	262	(61)
Other movements	(4)	(31)
At 31 December 2017	75	(333)	234
Available for sale investments [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Assets, before offsetting				200	183	28
Liabilities, before offsetting				(161)	(141)	(70)
Net deferred tax, before offsetting	(39)	(42)	(42)	(39)	(42)	(42)
At 1 January 2017	42	42
Income statement	0	9
Other comprehensive income	(3)	49
Other movements	0	26
At 31 December 2017	39	42	42
Fixed asset timing differences [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Assets, before offsetting				1,266	1,801	2,008
Liabilities, before offsetting				(28)	(92)	(194)
Net deferred tax, before offsetting	(1,238)	(1,814)	(1,814)	(1,238)	(1,709)	(1,814)
At 1 January 2017	1,709	1,814
Income statement	(353)	(358)
Other comprehensive income	0	0
Other movements	(118)	253
At 31 December 2017	1,238	1,709	1,814
Loan impairment allowance [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Assets, before offsetting				108	151	157
Liabilities, before offsetting				0	0	0
Net deferred tax, before offsetting	(108)	(157)	(157)	(108)	(151)	(157)
At 1 January 2017	151	157
Income statement	(38)	52
Other comprehensive income	0	0
Other movements	(5)	(58)
At 31 December 2017	108	151	157
Tax losses carried forward [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Assets, before offsetting				596	503	902
Liabilities, before offsetting				0	0	0
Net deferred tax, before offsetting	(596)	(902)	(902)	(596)	(503)	(902)
At 1 January 2017	503	902
Income statement	131	(522)
Other comprehensive income	0	0
Other movements	(38)	123
At 31 December 2017	596	503	902
Other [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Assets, before offsetting				1,362	2,013	1,511
Liabilities, before offsetting				(230)	(319)	(570)
Net deferred tax, before offsetting	(1,132)	(941)	(941)	£ (1,132)	£ (1,694)	£ (941)
At 1 January 2017	1,694	941
Income statement	(459)	344
Other comprehensive income	22	(6)
Other movements	(125)	415
At 31 December 2017	£ 1,132	£ 1,694	£ 941

XML

Tax (Narrative) (Details) - GBP (£) £ in Millions			12 Months Ended
	Apr. 01, 2020	Jan. 01, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Average effective tax rate			63.30%	30.70%	100.30%
Applicable tax rate			19.25%	20.00%	20.25%
Other			£ (5)	£ 13	£ 20
Deferred tax assets			3,457	4,869	4,495
Deferred tax liabilities			44	29	£ 122
Unused tax credits for which no deferred tax asset recognised			546	514
Temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements for which deferred tax liabilities have not been recognised			£ 100	£ 2,000
Barclays Bank PLC [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Average effective tax rate			67.20%	28.40%	68.00%
Applicable tax rate			19.25%	20.00%	20.25%
Other			£ (7)	£ 47	£ 19
Deferred tax assets			3,352	4,763	4,495
Deferred tax liabilities			£ 0	4	£ 100
UK Legislation enacted [member] | Changes in tax rates or tax laws enacted or announced [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Applicable tax rate	17.00%
United States [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Applicable tax rate			35.00%
US Tax Reform [member] | Changes in tax rates or tax laws enacted or announced [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Applicable tax rate		21.00%
After more than 12 months [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets			£ 3,399	5,066
Deferred tax liabilities			522	273
Within five years [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused tax losses for which no deferred tax asset recognised			409	394
Within six to ten years [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused tax losses for which no deferred tax asset recognised			193	57
Within eleven to twenty years [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused tax losses for which no deferred tax asset recognised			2,016	358
Indefinitely [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused tax losses for which no deferred tax asset recognised			15,301	16,011
Operating segments [member] | Intermediate Holding Company [member
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets			1,413	2,207
Operating segments [member] | Barclays Bank PLC [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets			1,234	1,766
Operating segments [member] | Barclays PLC [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets			492	575
Operating segments [member] | Other [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets			318	321
Barclay's Africa Banking Group Limited (BAGL) [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax expense relating to profit (loss) from ordinary activities of discontinued operations			£ 154	306
Weighted average [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Average effective tax rate			63.30%
Share-based compensation [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Other			£ (5)	21
Share-based compensation [member] | Barclays Bank PLC [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Other			6	49
Temporary differences [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deductible temporary differences for which no deferred tax asset is recognised			157	64
Temporary differences [member] | Operating segments [member] | Barclays PLC [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets			492	575
Unused tax losses [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deductible temporary differences for which no deferred tax asset is recognised			17,919	16,820
Unused tax losses [member] | Related parties [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets			218	267
Unused tax losses [member] | Operating segments [member] | Intermediate Holding Company [member
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets			286	321
Unused tax losses [member] | Operating segments [member] | Barclays Bank PLC [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets			283	142
Unused tax losses [member] | Operating segments [member] | Other [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets			27	40
Capital losses [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused tax losses for which no deferred tax asset recognised			£ 3,126	£ 3,138

XML

Earnings per share (Details) - GBP (£) £ / shares in Units, £ in Millions, shares in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Earnings per share [abstract]
Profit (loss), attributable to ordinary equity holders of parent entity	£ (1,922)	£ 1,623	£ (394)
Tax credit on profit after tax attributable to other equity instrument holders	174	128	70
Total profit/(loss) attributable to ordinary equity holders of the parent from continuing and discontinued operations	(1,748)	1,751	(324)
Continuing operations [abstract]
Profit/(loss) attributable to ordinary equity holders of the parent in respect of continuing operations	413	1,434	(696)
Tax credit on profit after tax attributable to other equity instrument holders	174	128	70
Profit/(loss) attributable to equity holders of the parent in respect of continuing operations	587	1,562	(626)
Discontinued operation [abstract]
(Loss)/profit attributable to ordinary equity holders of the parent in respect of discontinued operations	(2,335)	189	302
Dilutive impact of convertible options in respect of discontinued operations	0	(1)	0
(Loss)/profit attributable to equity holders of the parent in respect of discontinued operations including dilutive impact on convertible options	(2,335)	188	302
(Loss)/profit attributable to equity holders of the parent in respect of continuing and discontinued operations including dilutive impact on convertible options	£ (1,748)	£ 1,750	£ (324)
Basic weighted average number of shares in issue	16,996	16,860	16,687
Number of potential ordinary shares	288	184	367
Diluted weighted average number of shares	17,284	17,044	17,054
Basic (loss)/earnings per ordinary share	£ (10.3)	£ 10.4	£ (1.9)
Basic earnings/(loss) per ordinary share in respect of continuing operations	3.5	9.3	(3.7)
Basic loss/earnings per ordinary share in respect of discontinued operation	(13.8)	1.1	1.8
Diluted (loss)/earnings per share	(10.1)	10.3	(1.9)
Diluted earnings (loss) per share from continuing operations	3.4	9.2	(3.7)
Diluted earnings (loss) per share from discontinued operations	£ (13.5)	£ 1.1	£ 1.8

XML

Earnings per share (Narrative) (Details) - GBP (£) shares in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of potential ordinary shares	288	184	367
Weighted average share price	£ 2.08	£ 1.74
Number of share options granted in share-based payment arrangement, shares	534	584
Weighted average number of ordinary shares outstanding	16,996	16,860	16,687
Strike price	£ 1.41	£ 1.88
Weighted average [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Increase (decrease) in number of shares outstanding	136	173
Min [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Strike price	£ 1.2
Max [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Strike price	£ 2.28
Antidilutive [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average number of ordinary shares outstanding	10	93

XML

Dividends on ordinary shares (Narrative) (Details) £ / shares in Units, £ in Millions, shares in Millions	12 Months Ended
	Dec. 31, 2017 GBP (£) £ / shares shares	Dec. 31, 2016 GBP (£) £ / shares	Dec. 31, 2015 GBP (£)	Dec. 31, 2016 € / shares	Apr. 25, 2008 $ / shares	Sep. 13, 2007 $ / shares	Jun. 22, 2005 £ / shares	Jun. 08, 2005 $ / shares	Mar. 15, 2005 € / shares
Consolidated and separate financial statements [line items]
Ordinary shares in issue | shares	17,060
Dividends paid | £	£ 1,273	£ 1,304	£ 1,496
Dividends paid, ordinary shares | £		169
Dividends declared | £	£ 339	588
Ordinary shares [member]
Consolidated and separate financial statements [line items]
Dividends approved, per share	£ 0.02
Total Dividends, per share	0.03
Par value per share	£ 0.25
Dividends paid, ordinary shares | £	£ 170
Barclays Bank PLC [member]
Consolidated and separate financial statements [line items]
Dividends paid | £	1,555	1,186	£ 1,428
Barclays Bank PLC [member] | Other equity instruments [member]
Consolidated and separate financial statements [line items]
Dividends paid, preference shares | £	£ 639	£ 462
Barclays Bank PLC [member] | Barclays PLC [member]
Consolidated and separate financial statements [line items]
Dividends paid, ordinary shares per share	£ 29	£ 27
Dividends paid, ordinary shares | £	£ 674	£ 638
Barclays Bank PLC [member] | Ordinary shares [member]
Consolidated and separate financial statements [line items]
Par value per share	£ 1	£ 1
Dividends paid | £	£ 674	£ 638
Barclays Bank PLC [member] | Ordinary shares [member] | Barclays PLC [member] | Consolidated structured entities [member]
Consolidated and separate financial statements [line items]
Dividends declared | £	165	502
Barclays Bank PLC [member] | Preference shares [member]
Consolidated and separate financial statements [line items]
Dividends paid, preference shares | £	£ 242	£ 339
Barclays Bank PLC [member] | Euro Preference Shares [member]
Consolidated and separate financial statements [line items]
Par value per share | € / shares				€ 100					€ 100
Dividends paid, preference shares, per share	£ 415.65	£ 370.2
Barclays Bank PLC [member] | 6.0% GBP 100 [member]
Consolidated and separate financial statements [line items]
Par value per share							£ 100
Dividends paid, preference shares, per share	600	600
Barclays Bank PLC [member] | 6.278% USD 100 [member]
Consolidated and separate financial statements [line items]
Par value per share | $ / shares								$ 100
Dividends paid, preference shares, per share	483.37	467.05
Barclays Bank PLC [member] | 7.1% USD 0.25 [member]
Consolidated and separate financial statements [line items]
Par value per share | $ / shares						$ 0.25
Dividends paid, preference shares, per share	0.36	1.3
Barclays Bank PLC [member] | 8.125% USD 0.25 [member]
Consolidated and separate financial statements [line items]
Par value per share | $ / shares					$ 0.25
Dividends paid, preference shares, per share	£ 1.58	£ 1.49

XML

Trading portfolio (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of detailed information about financial instruments [line items]
Trading portfolio assets	£ 113,760	£ 80,240	£ 77,348
Trading portfolio liabilities	(37,351)	(34,687)	(33,967)
Barclays Bank PLC [member]
Disclosure of detailed information about financial instruments [line items]
Trading portfolio assets	113,755	80,255	77,398
Trading portfolio liabilities	(37,352)	(34,687)	£ (33,967)
Debt securities and other eligible bills [member]
Disclosure of detailed information about financial instruments [line items]
Trading portfolio liabilities	(29,045)	(26,842)
Debt securities and other eligible bills [member] | Barclays Bank PLC [member]
Disclosure of detailed information about financial instruments [line items]
Trading portfolio assets	51,195	38,804
Equity securities [member]
Disclosure of detailed information about financial instruments [line items]
Trading portfolio liabilities	(8,306)	(7,831)
Equity securities [member] | Barclays Bank PLC [member]
Disclosure of detailed information about financial instruments [line items]
Trading portfolio assets	59,338	38,329
Traded loans [member]
Disclosure of detailed information about financial instruments [line items]
Trading portfolio assets	3,140	2,975
Trading portfolio liabilities	0	0
Traded loans [member] | Barclays Bank PLC [member]
Disclosure of detailed information about financial instruments [line items]
Trading portfolio assets	3,140	2,975
Commodities [Member]
Disclosure of detailed information about financial instruments [line items]
Trading portfolio assets	82	147
Trading portfolio liabilities	0	(14)
Commodities [Member] | Barclays Bank PLC [member]
Disclosure of detailed information about financial instruments [line items]
Trading portfolio assets	£ 82	£ 147

XML

Financial assets designated at fair value (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of financial assets [line items]
Reverse repurchase agreements	£ 12,546	£ 13,454	£ 28,187
Other financial assets		1,205
Financial assets designated at fair value	116,281	78,608	£ 76,830
Financial assets designated at fair value [member]
Disclosure of financial assets [line items]
Loans and advances	11,037	10,519
Debt securities	15	70
Equity securities	4,670	4,558
Reverse repurchase agreements	100,040	63,162
Customers' assets held under investment contracts	0	37
Other financial assets	519	262
Financial assets designated at fair value	£ 116,281	£ 78,608

XML

Financial assets designated at fair value - Credit risk of loans and advances designated at fair value and related credit derivatives (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Credit risk [member] | Derivatives [member]
Disclosure of financial assets [line items]
Value mitigated by related credit derivatives	£ 256	£ 339
Changes in fair value during the year ended	1	(2)
Cumulative changes in fair value from inception	(12)	(13)
Loans and advances [member]
Disclosure of financial assets [line items]
Loans and advances designated at fair value, attributable to credit risk	11,037	10,519
Changes in fair value during the year ended	10	(42)
Cumulative changes in fair value from inception	£ 2	£ (42)

XML

Derivative financial instruments - Total Derivatives (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of risk management strategy related to hedge accounting [line items]
Notional contract amount	£ 35,918,021	£ 36,522,344
Fair value derivative assets	237,669	346,626	£ 327,709
Fair value derivative liabilities	(238,345)	(340,487)	(324,252)
Barclays Bank PLC [member]
Disclosure of risk management strategy related to hedge accounting [line items]
Notional contract amount	35,923,730	36,522,344
Fair value derivative assets	237,987	346,820	327,870
Fair value derivative liabilities	(238,345)	(340,487)	£ (324,252)
Held for trading [member]
Disclosure of risk management strategy related to hedge accounting [line items]
Notional contract amount	35,686,673	36,185,820
Fair value derivative assets	237,504	345,624
Fair value derivative liabilities	(237,236)	(339,646)
Held for trading [member] | Barclays Bank PLC [member]
Disclosure of risk management strategy related to hedge accounting [line items]
Notional contract amount	35,747,945	36,261,030
Fair value derivative assets	237,741	345,834
Fair value derivative liabilities	(237,242)	(339,647)
Held for risk management [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Notional contract amount	231,348	336,524
Fair value derivative assets	165	1,002
Fair value derivative liabilities	(1,109)	(841)
Held for risk management [Member] | Barclays Bank PLC [member]
Disclosure of risk management strategy related to hedge accounting [line items]
Notional contract amount	175,785	261,314
Fair value derivative assets	246	986
Fair value derivative liabilities	£ (1,103)	£ (840)

XML

Derivative financial instruments - Derivatives held for trading (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of detailed information about financial instruments [line items]
Notional contract amount	£ 35,918,021	£ 36,522,344
Fair value derivative assets	237,669	346,626	£ 327,709
Fair value derivative liabilities	(238,345)	(340,487)	£ (324,252)
At fair value [member]
Disclosure of detailed information about financial instruments [line items]
Fair value derivative assets	237,669	346,626
Fair value derivative liabilities	(238,345)	(340,487)
Cleared by central counterparty [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount		14,815,628
Fair value derivative assets		35,331
Fair value derivative liabilities		(36,488)
OTC derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount		12,639,252
Fair value derivative assets		298,849
Fair value derivative liabilities		(291,300)
Exchange traded futures and options [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount		8,730,940
Fair value derivative assets		11,444
Fair value derivative liabilities		(11,858)
Credit derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Fair value derivative assets	237,669	346,626
Held for trading [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount	35,686,673	36,185,820
Fair value derivative assets	237,504	345,624
Fair value derivative liabilities	(237,236)	(339,646)
Held for trading [member] | Cleared by central counterparty [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount	13,579,004
Fair value derivative assets	9,236
Fair value derivative liabilities	(9,294)
Held for trading [member] | OTC derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount	13,659,753
Fair value derivative assets	218,933
Fair value derivative liabilities	(216,913)
Held for trading [member] | Exchange traded futures and options [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount	8,447,916
Fair value derivative assets	9,335
Fair value derivative liabilities	(11,029)
Held for trading [member] | Foreign exchange derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount	4,819,811	4,229,796
Fair value derivative assets	54,902	79,260
Fair value derivative liabilities	(53,460)	(78,248)
Held for trading [member] | Foreign exchange derivatives [member] | Forward contract [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount	3,131,184	2,308,922
Fair value derivative assets	26,534	32,442
Fair value derivative liabilities	(26,177)	(30,907)
Held for trading [member] | Foreign exchange derivatives [member] | Currency swap contract [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount	1,098,587	1,086,552
Fair value derivative assets	23,675	40,083
Fair value derivative liabilities	(22,003)	(40,164)
Held for trading [member] | Foreign exchange derivatives [member] | Option contract [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount	506,156	772,031
Fair value derivative assets	4,056	6,338
Fair value derivative liabilities	(4,665)	(6,762)
Held for trading [member] | Foreign exchange derivatives [member] | Cleared by central counterparty [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount	59,618	43,478
Fair value derivative assets	607	366
Fair value derivative liabilities	(585)	(388)
Held for trading [member] | Foreign exchange derivatives [member] | OTC derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount	4,735,927	4,167,505
Fair value derivative assets	54,265	78,863
Fair value derivative liabilities	(52,845)	(77,833)
Held for trading [member] | Foreign exchange derivatives [member] | Exchange traded futures and options [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount	24,266	18,813
Fair value derivative assets	30	31
Fair value derivative liabilities	(30)	(27)
Held for trading [member] | Interest rate derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount	29,193,812	30,011,026
Fair value derivative assets	152,919	228,133
Fair value derivative liabilities	(145,658)	(219,298)
Held for trading [member] | Interest rate derivatives [member] | Forward contract [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount	268,277	296,559
Fair value derivative assets	87	999
Fair value derivative liabilities	(88)	(968)
Held for trading [member] | Interest rate derivatives [member] | Option contract [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount	2,384,453	2,522,430
Fair value derivative assets	27,235	42,412
Fair value derivative liabilities	(29,635)	(43,373)
Held for trading [member] | Interest rate derivatives [member] | Cleared by central counterparty [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount	13,215,545	14,439,407
Fair value derivative assets	3,675	30,503
Fair value derivative liabilities	(3,390)	(31,528)
Held for trading [member] | Interest rate derivatives [member] | OTC derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount	8,333,707	7,618,886
Fair value derivative assets	148,882	197,233
Fair value derivative liabilities	(141,910)	(187,400)
Held for trading [member] | Interest rate derivatives [member] | Exchange traded futures and options [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount	7,644,560	7,952,733
Fair value derivative assets	362	397
Fair value derivative liabilities	(358)	(370)
Held for trading [member] | Interest rate derivatives [member] | Swaps [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount	5,680,977	4,799,897
Fair value derivative assets	121,560	153,822
Fair value derivative liabilities	(112,187)	(143,059)
Held for trading [member] | Credit derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount	715,001	947,800
Fair value derivative assets	12,549	16,273
Fair value derivative liabilities	(11,552)	(15,085)
Held for trading [member] | Credit derivatives [member] | Cleared by central counterparty [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount	303,841	332,743
Fair value derivative assets	4,954	4,462
Fair value derivative liabilities	(5,319)	(4,572)
Held for trading [member] | Credit derivatives [member] | OTC derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount	411,160	615,057
Fair value derivative assets	7,595	11,811
Fair value derivative liabilities	(6,233)	(10,513)
Held for trading [member] | Equity and stock index derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount	794,401	793,285
Fair value derivative assets	14,698	17,089
Fair value derivative liabilities	(24,119)	(21,872)
Held for trading [member] | Equity and stock index derivatives [member] | Option contract [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount	58,456	102,545
Fair value derivative assets	5,262	6,766
Fair value derivative liabilities	(9,591)	(8,837)
Held for trading [member] | Equity and stock index derivatives [member] | OTC derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount	161,739	207,665
Fair value derivative assets	7,497	9,019
Fair value derivative liabilities	(15,069)	(13,272)
Held for trading [member] | Equity and stock index derivatives [member] | Exchange traded futures and options [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount	632,662	585,620
Fair value derivative assets	7,201	8,070
Fair value derivative liabilities	(9,050)	(8,600)
Held for trading [member] | Equity and stock index derivatives [member] | Swaps and forwards [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount	103,283	105,120
Fair value derivative assets	2,235	2,253
Fair value derivative liabilities	(5,478)	(4,435)
Held for trading [member] | Commodity derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount	163,648	203,913
Fair value derivative assets	2,436	4,869
Fair value derivative liabilities	(2,447)	(5,143)
Held for trading [member] | Commodity derivatives [member] | Option contract [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount	4,465	14,053
Fair value derivative assets	32	395
Fair value derivative liabilities	(103)	(461)
Held for trading [member] | Commodity derivatives [member] | OTC derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount	17,220	30,139
Fair value derivative assets	694	1,923
Fair value derivative liabilities	(856)	(2,282)
Held for trading [member] | Commodity derivatives [member] | Exchange traded futures and options [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount	146,428	173,774
Fair value derivative assets	1,742	2,946
Fair value derivative liabilities	(1,591)	(2,861)
Held for trading [member] | Commodity derivatives [member] | Swaps and forwards [member]
Disclosure of detailed information about financial instruments [line items]
Notional contract amount	12,755	16,086
Fair value derivative assets	662	1,528
Fair value derivative liabilities	£ (753)	£ (1,821)

XML

Derivative financial instruments - Derivatives held for risk management (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of detailed information about hedges [line items]
Derivative, Notional Amount	£ 35,918,021	£ 36,522,344
Fair value derivative assets	237,669	346,626	£ 327,709
Fair value derivative liabilities	(238,345)	(340,487)	£ (324,252)
Derivatives [member] | Held for risk management [Member]
Disclosure of detailed information about hedges [line items]
Derivative, Notional Amount	231,348	336,524
Fair value derivative assets	165	1,002
Fair value derivative liabilities	(1,109)	(841)
Derivatives [member] | Held for risk management [Member] | Cleared by central counterparty [member]
Disclosure of detailed information about hedges [line items]
Derivative, Notional Amount	219,539	312,383
Fair value derivative assets	0	62
Fair value derivative liabilities	0	(27)
Derivatives [member] | Cash flow hedges [member] | Held for risk management [Member]
Disclosure of detailed information about hedges [line items]
Derivative, Notional Amount	123,585	188,863
Fair value derivative assets	7	669
Fair value derivative liabilities	(3)	(33)
Derivatives [member] | Cash flow hedges [member] | Held for risk management [Member] | Cleared by central counterparty [member]
Disclosure of detailed information about hedges [line items]
Derivative, Notional Amount	122,103	181,541
Fair value derivative assets	0	62
Fair value derivative liabilities	0	(27)
Derivatives [member] | Fair value hedges [member] | Held for risk management [Member]
Disclosure of detailed information about hedges [line items]
Derivative, Notional Amount	104,781	141,575
Fair value derivative assets	117	301
Fair value derivative liabilities	(1,096)	(744)
Derivatives [member] | Fair value hedges [member] | Held for risk management [Member] | Cleared by central counterparty [member]
Disclosure of detailed information about hedges [line items]
Derivative, Notional Amount	97,436	130,842
Fair value derivative assets	0	0
Fair value derivative liabilities	0	0
Derivatives [member] | Hedges of net investment in foreign operations [member] | Held for risk management [Member]
Disclosure of detailed information about hedges [line items]
Derivative, Notional Amount	2,982	6,086
Fair value derivative assets	41	32
Fair value derivative liabilities	(10)	(64)
Forward contract [member] | Hedges of net investment in foreign operations [member] | Held for risk management [Member]
Disclosure of detailed information about hedges [line items]
Derivative, Notional Amount	2,982	6,086
Fair value derivative assets	41	32
Fair value derivative liabilities	(10)	(64)
Currency swap contract [member] | Cash flow hedges [member] | Held for risk management [Member]
Disclosure of detailed information about hedges [line items]
Derivative, Notional Amount	0	1,357
Fair value derivative assets	0	453
Fair value derivative liabilities	0	0
Interest rate swap contract [member] | Cash flow hedges [member] | Held for risk management [Member]
Disclosure of detailed information about hedges [line items]
Derivative, Notional Amount	1,482	5,965
Fair value derivative assets	7	154
Fair value derivative liabilities	(3)	(6)
Interest rate swap contract [member] | Fair value hedges [member] | Held for risk management [Member]
Disclosure of detailed information about hedges [line items]
Derivative, Notional Amount	7,345	10,733
Fair value derivative assets	117	301
Fair value derivative liabilities	(1,096)	(744)
OTC derivatives [member]
Disclosure of detailed information about hedges [line items]
Derivative, Notional Amount		12,639,252
Fair value derivative assets		298,849
Fair value derivative liabilities		(291,300)
OTC derivatives [member] | Held for risk management [Member]
Disclosure of detailed information about hedges [line items]
Derivative, Notional Amount	11,809	24,141
Fair value derivative assets	165	940
Fair value derivative liabilities	£ (1,109)	£ (814)

XML

Derivative financial instruments - Forecast cash flows (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Forecast receivable cash flows	£ 2,671	£ 2,616
Forecast payable cash flows	0	52
Up to one year [member]
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Forecast receivable cash flows	484	455
Forecast payable cash flows	0	15
One to two years [member]
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Forecast receivable cash flows	584	531
Forecast payable cash flows	0	16
Two to three years [member]
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Forecast receivable cash flows	561	511
Forecast payable cash flows	0	7
Three to four years [member]
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Forecast receivable cash flows	416	411
Forecast payable cash flows	0	6
Four to five years [member]
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Forecast receivable cash flows	305	327
Forecast payable cash flows	0	5
More than five years [member]
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Forecast receivable cash flows	321	381
Forecast payable cash flows	£ 0	£ 3

XML

Derivative financial instruments - Amounts recognised in net interest income (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of nature and extent of risks arising from financial instruments [abstract]
Gains on the hedged items attributable to the hedged risk	£ 550	£ 1,787
Losses on the hedging instruments	(460)	(1,741)
Fair value ineffectiveness	90	46
Cash flow hedging ineffectiveness	(135)	28
Net investment hedging ineffectiveness	£ 2	£ (3)

XML

Derivative financial instruments (Narrative) (Details) - GBP (£)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of fair value measurement of assets [line items]
Maximum period hedge exposure to variability in future cash flows	10 years	10 years
Interest income	£ 13,631,000,000	£ 14,541,000,000	£ 13,953,000,000
Interest expense	3,786,000,000	4,004,000,000	3,345,000,000
Administration and general expenses	3,247,000,000	2,917,000,000	2,983,000,000
Taxation	(2,240,000,000)	(993,000,000)	£ (1,149,000,000)
Cash flow hedges [member]
Disclosure of fair value measurement of assets [line items]
Interest income	0	17,000,000
Interest expense	632,000,000	491,000,000
Administration and general expenses	0	17,000,000
Taxation	£ 0	£ 75,000,000

XML

Financial Investments (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Consolidated and separate financial statements [line items]
Available for sale debt securities and other eligible bills	£ 52,020	£ 57,703
Available for sale equity securities	1,787	438
Held to maturity debt securities	5,109	5,176
Financial investments	58,916	63,317	£ 90,267
Barclays Bank PLC [member]
Consolidated and separate financial statements [line items]
Available for sale debt securities and other eligible bills	52,020	57,704
Available for sale equity securities	1,834	485
Held to maturity debt securities	5,109	5,176
Financial investments	£ 58,963	£ 63,365	£ 90,304

XML

Financial liabilities designated at fair value (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of financial liabilities [line items]
Debt securities	£ 73,314	£ 75,932	£ 69,150
Deposits		5,269
Liabilities to customers under investment contracts		37
Repurchase agreements	40,338	19,760	25,035
Other financial liabilities		4,387
Financial liabilities designated at fair value	173,718	96,031	£ 91,745
Cumulative own credit net loss recognised	179	239
Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]
Disclosure of financial liabilities [line items]
Debt securities	42,563	34,985
Deposits	4,448	5,269
Liabilities to customers under investment contracts	0	37
Repurchase agreements	126,691	55,710
Other financial liabilities	16	30
Contractual carrying amount due on maturity [Member]
Disclosure of financial liabilities [line items]
Debt securities	46,920	37,034
Deposits	4,414	5,303
Liabilities to customers under investment contracts	0	0
Repurchase agreements	126,822	55,760
Other financial liabilities	16	30
Financial liabilities designated at fair value	£ 178,172	£ 98,127

XML

Fair value of financial instruments - Assets and liabilities held at fair value (Details) - GBP (£) £ in Millions		Dec. 31, 2017		Dec. 31, 2016	Dec. 31, 2015
Disclosure of detailed information about financial instruments [line items]
Trading portfolio assets		£ 113,760		£ 80,240	£ 77,348
Financial assets designated at fair value		116,281		78,608	76,830
Derivative financial assets		237,669		346,626	327,709
Non current assets classified as held for sale		1,193	[1]	71,454	7,364
Trading portfolio liabilities		37,351		34,687	33,967
Financial liabilities designated at fair value		173,718		96,031	91,745
Derivative financial liabilities		238,345		340,487	324,252
Liabilities included in disposal groups classified as held for sale		0	[1]	65,292	£ 5,997
At fair value [member]
Disclosure of detailed information about financial instruments [line items]
Trading portfolio assets		113,760		80,240
Financial assets designated at fair value		116,281		78,608
Derivative financial assets		237,669		346,626
Available for sale investments		53,807		58,141
Investment property		116		81
Non current assets classified as held for sale	[2]	29		21,274
Total assets		521,662		584,970
Trading portfolio liabilities		37,351		34,687
Financial liabilities designated at fair value		173,718		96,031
Derivative financial liabilities		238,345		340,487
Liabilities included in disposal groups classified as held for sale	[2]	0		11,822
Total liabilities		449,414		483,027
Level 1 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Total assets		94,899		78,814
Total liabilities		24,536		25,723
Level 1 of fair value hierarchy [member] | At fair value [member]
Disclosure of detailed information about financial instruments [line items]
Trading portfolio assets		63,925		41,550
Financial assets designated at fair value		4,347		4,031
Derivative financial assets		3,786		5,261
Available for sale investments		22,841		21,218
Investment property		0		0
Non current assets classified as held for sale	[2]	0		6,754
Total assets		94,899		78,814
Trading portfolio liabilities		20,905		20,205
Financial liabilities designated at fair value		0		70
Derivative financial liabilities		3,631		5,051
Liabilities included in disposal groups classified as held for sale	[2]	0		397
Total liabilities		24,536		25,723
Level 2 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Total assets		411,165		479,136
Total liabilities		419,197		443,085
Level 2 of fair value hierarchy [member] | At fair value [member]
Disclosure of detailed information about financial instruments [line items]
Trading portfolio assets		47,858		36,625
Financial assets designated at fair value		104,187		64,630
Derivative financial assets		228,549		332,819
Available for sale investments		30,571		36,551
Investment property		0		0
Non current assets classified as held for sale	[2]	0		8,511
Total assets		411,165		479,136
Trading portfolio liabilities		16,442		14,475
Financial liabilities designated at fair value		173,238		95,121
Derivative financial liabilities		229,517		328,265
Liabilities included in disposal groups classified as held for sale	[2]	0		5,224
Total liabilities		419,197		443,085
Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Derivative financial assets		5,334		8,546
Total assets		15,598		27,020
Derivative financial liabilities		5,197		7,171
Total liabilities		5,681		14,219
Level 3 of fair value hierarchy [member] | At fair value [member]
Disclosure of detailed information about financial instruments [line items]
Trading portfolio assets		1,977		2,065
Financial assets designated at fair value		7,747		9,947
Derivative financial assets		5,334		8,546
Available for sale investments		395		372
Investment property		116		81
Non current assets classified as held for sale	[2]	29		6,009
Total assets		15,598		27,020
Trading portfolio liabilities		4		7
Financial liabilities designated at fair value		480		840
Derivative financial liabilities		5,197		7,171
Liabilities included in disposal groups classified as held for sale	[2]	0		6,201
Total liabilities		£ 5,681		£ 14,219

[1] Disposal groups held for sale and measured at fair value less cost to sell are included in the fair value table.

[2] Disposal groups held for sale and measured at fair value less cost to sell are included in the fair value table.

XML

Fair value of financial instruments - Assets and liabilities held at fair value by product type (Details) - GBP (£) £ in Millions		Dec. 31, 2017	Dec. 31, 2016
Asset-backed financings [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		£ 31,520	£ 22,706
Level 1 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		94,899	78,814
Financial liabilities, at fair value		24,536	25,723
Level 1 of fair value hierarchy [member] | Issued debt [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		0	0
Financial liabilities, at fair value		0	0
Level 1 of fair value hierarchy [member] | Assets and liabilities classified as held for sale [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		0	6,754
Financial liabilities, at fair value		0	397
Level 1 of fair value hierarchy [member] | Asset-backed financings [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		0	0
Financial liabilities, at fair value		0	0
Level 1 of fair value hierarchy [member] | Government and government sponsored debt [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		34,783	31,203
Financial liabilities, at fair value		13,079	12,761
Level 1 of fair value hierarchy [member] | Corporate debt [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		0	46
Financial liabilities, at fair value		0	27
Level 1 of fair value hierarchy [member] | Certificates of deposit, commercial paper and other money market instruments [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		0	0
Financial liabilities, at fair value		0	0
Level 1 of fair value hierarchy [member] | Reverse repurchase and repurchase agreements [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		0	0
Financial liabilities, at fair value		0	0
Level 1 of fair value hierarchy [member] | Non-asset-backed loans [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		0	0
Financial liabilities, at fair value		0	0
Level 1 of fair value hierarchy [member] | Equity cash products [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		56,322	35,399
Financial liabilities, at fair value		7,826	7,416
Level 1 of fair value hierarchy [member] | Private equity investments [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		8	23
Financial liabilities, at fair value		0	0
Level 1 of fair value hierarchy [member] | Other [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value	[1]	0	127
Financial liabilities, at fair value	[1]	0	73
Level 1 of fair value hierarchy [member] | Foreign exchange derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		0	0
Financial liabilities, at fair value		0	0
Level 1 of fair value hierarchy [member] | Interest rate derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		0	0
Financial liabilities, at fair value		0	0
Level 1 of fair value hierarchy [member] | Credit derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		0	0
Financial liabilities, at fair value		0	0
Level 1 of fair value hierarchy [member] | Equity derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		3,786	4,210
Financial liabilities, at fair value		3,631	4,058
Level 1 of fair value hierarchy [member] | Commodity derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		0	1,052
Financial liabilities, at fair value		0	991
Level 2 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		411,165	479,136
Financial liabilities, at fair value		419,197	443,085
Level 2 of fair value hierarchy [member] | Issued debt [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		0	0
Financial liabilities, at fair value		38,176	31,973
Level 2 of fair value hierarchy [member] | Assets and liabilities classified as held for sale [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		0	8,511
Financial liabilities, at fair value		0	5,224
Level 2 of fair value hierarchy [member] | Asset-backed financings [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		1,837	1,956
Financial liabilities, at fair value		221	256
Level 2 of fair value hierarchy [member] | Government and government sponsored debt [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		49,853	49,834
Financial liabilities, at fair value		13,116	11,454
Level 2 of fair value hierarchy [member] | Corporate debt [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		15,098	11,921
Financial liabilities, at fair value		3,580	1,907
Level 2 of fair value hierarchy [member] | Certificates of deposit, commercial paper and other money market instruments [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		1,491	994
Financial liabilities, at fair value		7,377	6,936
Level 2 of fair value hierarchy [member] | Reverse repurchase and repurchase agreements [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		100,038	63,162
Financial liabilities, at fair value		126,691	55,710
Level 2 of fair value hierarchy [member] | Non-asset-backed loans [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		5,710	2,888
Financial liabilities, at fair value		0	0
Level 2 of fair value hierarchy [member] | Equity cash products [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		7,690	6,478
Financial liabilities, at fair value		388	934
Level 2 of fair value hierarchy [member] | Private equity investments [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		1	110
Financial liabilities, at fair value		0	18
Level 2 of fair value hierarchy [member] | Other [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value	[1]	898	465
Financial liabilities, at fair value	[1]	131	407
Level 2 of fair value hierarchy [member] | Foreign exchange derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		54,783	79,612
Financial liabilities, at fair value		53,346	78,263
Level 2 of fair value hierarchy [member] | Interest rate derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		150,325	222,892
Financial liabilities, at fair value		143,890	215,213
Level 2 of fair value hierarchy [member] | Credit derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		11,163	14,662
Financial liabilities, at fair value		11,312	14,844
Level 2 of fair value hierarchy [member] | Equity derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		9,848	11,842
Financial liabilities, at fair value		18,527	15,808
Level 2 of fair value hierarchy [member] | Commodity derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		2,430	3,809
Financial liabilities, at fair value		2,442	4,138
Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		15,598	27,020
Financial liabilities, at fair value		5,681	14,219
Level 3 of fair value hierarchy [member] | Issued debt [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		0	0
Financial liabilities, at fair value		214	298
Level 3 of fair value hierarchy [member] | Assets and liabilities classified as held for sale [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		29	6,009
Financial liabilities, at fair value		0	6,201
Level 3 of fair value hierarchy [member] | Asset-backed financings [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		626	515
Financial liabilities, at fair value		0	0
Level 3 of fair value hierarchy [member] | Government and government sponsored debt [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		49	3
Financial liabilities, at fair value		0	0
Level 3 of fair value hierarchy [member] | Corporate debt [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		871	969
Financial liabilities, at fair value		4	5
Level 3 of fair value hierarchy [member] | Certificates of deposit, commercial paper and other money market instruments [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		0	0
Financial liabilities, at fair value		250	319
Level 3 of fair value hierarchy [member] | Reverse repurchase and repurchase agreements [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		0	0
Financial liabilities, at fair value		0	0
Level 3 of fair value hierarchy [member] | Non-asset-backed loans [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		6,657	8,767
Financial liabilities, at fair value		0	0
Level 3 of fair value hierarchy [member] | Equity cash products [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		112	150
Financial liabilities, at fair value		0	2
Level 3 of fair value hierarchy [member] | Private equity investments [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		817	856
Financial liabilities, at fair value		16	12
Level 3 of fair value hierarchy [member] | Other [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value	[1]	1,103	1,204
Financial liabilities, at fair value	[1]	0	210
Level 3 of fair value hierarchy [member] | Foreign exchange derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		160	132
Financial liabilities, at fair value		124	51
Level 3 of fair value hierarchy [member] | Interest rate derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		2,718	5,759
Financial liabilities, at fair value		2,867	4,860
Level 3 of fair value hierarchy [member] | Credit derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		1,386	1,611
Financial liabilities, at fair value		240	241
Level 3 of fair value hierarchy [member] | Equity derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		1,064	1,037
Financial liabilities, at fair value		1,961	2,007
Level 3 of fair value hierarchy [member] | Commodity derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value		6	8
Financial liabilities, at fair value		£ 5	£ 13

[1] Other includes commercial re al estate loans, funds and fund- linked products, asset backed loans, physical commodities and investment property.

XML

Fair value of financial instruments - Analysis of movements in Level 3 assets and liabilities (Details) - GBP (£) £ in Millions		12 Months Ended
		Dec. 31, 2017		Dec. 31, 2016
Disclosure of detailed information about financial instruments [line items]
Beginning balance		£ 1,213,126	[1]	£ 1,120,000	[2]
Ending balance		1,133,248		1,213,126	[1]
As at 1 January, liabilities		(1,141,761)		(1,054,148)
As at 31 December, liabilities		(1,067,232)		(1,141,761)
Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
As at January 1, Assets (liabilities)		12,801
As at December 31, Assets (liabilities)		9,917		12,801
Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
As at January 1, Assets (liabilities)		13,567		23,214
Purchases, fair value measurement, assets (liabilities) net		(5,507)		(3,580)
Sales, fair value measurement, assets (liabilities) net		5,782		4,994
Issues, fair value measurement, assets (liabilities) net		0		(216)
Settlements, fair value measurement, assets (liabilities) net		(2,634)		(8,843)
Transfers into Level 3 of fair value hierarchy, assets (liabilities) net		79		(198)
Transfers out of Level 3 of fair value hierarchy, assets (liabilities) net		(841)		(1,654)
Gains (losses) recognised in other comprehensive income, fair value measurement, assets (liabilities) net		40		70
As at December 31, Assets (liabilities)		9,888		13,567
Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Net assets (liabilities) at fair value through profit or loss, category other income [Member]
Disclosure of detailed information about financial instruments [line items]
Gains (losses) recognised in profit or loss, fair value measurement, assets (liabilities) net		211		483
Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Net assets (liabilities) at fair value through profit or loss, category trading income [Member]
Disclosure of detailed information about financial instruments [line items]
Gains (losses) recognised in profit or loss, fair value measurement, assets (liabilities) net		(101)		1,729
Recurring fair value measurement [member] | Derivatives [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
As at January 1, Assets (liabilities)	[3]	1,375		636
Purchases, fair value measurement, assets (liabilities) net	[3]	(157)		(243)
Sales, fair value measurement, assets (liabilities) net	[3]	17		266
Issues, fair value measurement, assets (liabilities) net	[3]	0		(81)
Settlements, fair value measurement, assets (liabilities) net	[3]	(125)		(28)
Transfers into Level 3 of fair value hierarchy, assets (liabilities) net	[3]	108		(337)
Transfers out of Level 3 of fair value hierarchy, assets (liabilities) net	[3]	(775)		(290)
Gains (losses) recognised in other comprehensive income, fair value measurement, assets (liabilities) net	[3]	0		0
As at December 31, Assets (liabilities)	[3]	137		1,375
Recurring fair value measurement [member] | Derivatives [member] | Level 3 of fair value hierarchy [member] | Net assets (liabilities) at fair value through profit or loss, category other income [Member]
Disclosure of detailed information about financial instruments [line items]
Gains (losses) recognised in profit or loss, fair value measurement, assets (liabilities) net	[3]	0		0
Recurring fair value measurement [member] | Derivatives [member] | Level 3 of fair value hierarchy [member] | Net assets (liabilities) at fair value through profit or loss, category trading income [Member]
Disclosure of detailed information about financial instruments [line items]
Gains (losses) recognised in profit or loss, fair value measurement, assets (liabilities) net	[3]	(306)		244
Recurring fair value measurement [member] | Investment property [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Beginning balance		81		82
Purchases, fair value measurement, assets		114		0
Sales, fair value measurement, assets		(69)		(3)
Issues, fair value measurement, assets		0		0
Settlements, fair value measurement, assets		0		0
Total gains or losses recognised in OCI, assets		0		0
Transfers into Level 3 of fair value hierarchy, assets		0		0
Transfers out of Level 3 of fair value hierarchy, assets		0		0
Ending balance		116		81
Recurring fair value measurement [member] | Investment property [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category trading [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		0		0
Recurring fair value measurement [member] | Investment property [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category other income [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		(10)		2
Financial liabilities at fair value through profit or loss that meet definition of held for trading, category [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
As at 1 January, liabilities		(7)		0
Purchases, fair value measurement, liabilities		(4)		0
Sales, fair value measurement, liabilities		(1)		(9)
Issues, fair value measurement, liabilities		0		0
Settlements, fair value measurement, liabilities		0		0
Total gains or losses recognised in OCI, liabilities		0		0
Transfers into Level 3 of fair value hierarchy, liabilities		(1)		0
Transfers out of Level 3 of fair value hierarchy, liabilities		5		3
As at 31 December, liabilities		(4)		(7)
Financial liabilities at fair value through profit or loss that meet definition of held for trading, category [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial liabilities at fair value through profit or loss, category trading [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, liabilities		2		(1)
Financial liabilities at fair value through profit or loss that meet definition of held for trading, category [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial liabilities at fair value through profit or loss, category other income [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, liabilities		0		0
Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
As at 1 January, liabilities		(840)		(1,054)
Purchases, fair value measurement, liabilities		0		0
Sales, fair value measurement, liabilities		(153)		0
Issues, fair value measurement, liabilities		0		(19)
Settlements, fair value measurement, liabilities		204		362
Total gains or losses recognised in OCI, liabilities		0		0
Transfers into Level 3 of fair value hierarchy, liabilities		(104)		(351)
Transfers out of Level 3 of fair value hierarchy, liabilities		104		268
As at 31 December, liabilities		(480)		(840)
Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial liabilities at fair value through profit or loss, category trading [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, liabilities		0		(46)
Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial liabilities at fair value through profit or loss, category other income [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, liabilities		3		0
Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | Issued debt [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
As at 1 January, liabilities		(298)		(538)
Purchases, fair value measurement, liabilities		0		0
Sales, fair value measurement, liabilities		(84)		0
Issues, fair value measurement, liabilities		0		0
Settlements, fair value measurement, liabilities		0		231
Total gains or losses recognised in OCI, liabilities		0		0
Transfers into Level 3 of fair value hierarchy, liabilities		0		0
Transfers out of Level 3 of fair value hierarchy, liabilities		0		0
As at 31 December, liabilities		(214)		(298)
Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | Issued debt [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial liabilities at fair value through profit or loss, category trading [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, liabilities		0		0
Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | Issued debt [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial liabilities at fair value through profit or loss, category other income [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, liabilities		0		9
Asset-backed loans [member]
Disclosure of detailed information about financial instruments [line items]
Beginning balance		29,044
Ending balance		37,754		29,044
Assets and liabilities classified as held for sale [member] | Non-recurring fair value measurement [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
As at January 1, Assets (liabilities)		(766)
As at December 31, Assets (liabilities)		29		(766)
Assets and liabilities classified as held for sale [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
As at January 1, Assets (liabilities)		574		424
Purchases, fair value measurement, assets (liabilities) net		0		(126)
Sales, fair value measurement, assets (liabilities) net		574		166
Issues, fair value measurement, assets (liabilities) net		0		(116)
Settlements, fair value measurement, assets (liabilities) net		0		(85)
Transfers into Level 3 of fair value hierarchy, assets (liabilities) net		0		0
Transfers out of Level 3 of fair value hierarchy, assets (liabilities) net		0		(49)
Gains (losses) recognised in other comprehensive income, fair value measurement, assets (liabilities) net		0		0
As at December 31, Assets (liabilities)		0		574
Assets and liabilities classified as held for sale [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Net assets (liabilities) at fair value through profit or loss, category other income [Member]
Disclosure of detailed information about financial instruments [line items]
Gains (losses) recognised in profit or loss, fair value measurement, assets (liabilities) net		0		172
Assets and liabilities classified as held for sale [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Net assets (liabilities) at fair value through profit or loss, category trading income [Member]
Disclosure of detailed information about financial instruments [line items]
Gains (losses) recognised in profit or loss, fair value measurement, assets (liabilities) net		0		0
Foreign exchange derivatives [member] | Recurring fair value measurement [member] | Derivatives [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
As at January 1, Assets (liabilities)	[3]	81		(104)
Purchases, fair value measurement, assets (liabilities) net	[3]	0		0
Sales, fair value measurement, assets (liabilities) net	[3]	0		(30)
Issues, fair value measurement, assets (liabilities) net	[3]	0		2
Settlements, fair value measurement, assets (liabilities) net	[3]	(12)		(40)
Transfers into Level 3 of fair value hierarchy, assets (liabilities) net	[3]	(13)		(55)
Transfers out of Level 3 of fair value hierarchy, assets (liabilities) net	[3]	(46)		(52)
Gains (losses) recognised in other comprehensive income, fair value measurement, assets (liabilities) net	[3]	0		0
As at December 31, Assets (liabilities)	[3]	37		81
Foreign exchange derivatives [member] | Recurring fair value measurement [member] | Derivatives [member] | Level 3 of fair value hierarchy [member] | Net assets (liabilities) at fair value through profit or loss, category other income [Member]
Disclosure of detailed information about financial instruments [line items]
Gains (losses) recognised in profit or loss, fair value measurement, assets (liabilities) net	[3]	0		0
Foreign exchange derivatives [member] | Recurring fair value measurement [member] | Derivatives [member] | Level 3 of fair value hierarchy [member] | Net assets (liabilities) at fair value through profit or loss, category trading income [Member]
Disclosure of detailed information about financial instruments [line items]
Gains (losses) recognised in profit or loss, fair value measurement, assets (liabilities) net	[3]	27		6
Interest rate derivatives [member] | Recurring fair value measurement [member] | Derivatives [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
As at January 1, Assets (liabilities)	[3]	899		418
Purchases, fair value measurement, assets (liabilities) net	[3]	(58)		(45)
Sales, fair value measurement, assets (liabilities) net	[3]	1		(3)
Issues, fair value measurement, assets (liabilities) net	[3]	0		0
Settlements, fair value measurement, assets (liabilities) net	[3]	(208)		(6)
Transfers into Level 3 of fair value hierarchy, assets (liabilities) net	[3]	11		(294)
Transfers out of Level 3 of fair value hierarchy, assets (liabilities) net	[3]	(721)		83
Gains (losses) recognised in other comprehensive income, fair value measurement, assets (liabilities) net	[3]	0		0
As at December 31, Assets (liabilities)	[3]	(150)		899
Interest rate derivatives [member] | Recurring fair value measurement [member] | Derivatives [member] | Level 3 of fair value hierarchy [member] | Net assets (liabilities) at fair value through profit or loss, category other income [Member]
Disclosure of detailed information about financial instruments [line items]
Gains (losses) recognised in profit or loss, fair value measurement, assets (liabilities) net	[3]	0		0
Interest rate derivatives [member] | Recurring fair value measurement [member] | Derivatives [member] | Level 3 of fair value hierarchy [member] | Net assets (liabilities) at fair value through profit or loss, category trading income [Member]
Disclosure of detailed information about financial instruments [line items]
Gains (losses) recognised in profit or loss, fair value measurement, assets (liabilities) net	[3]	(166)		228
Credit derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Beginning balance		1,079,796
Ending balance		1,048,614		1,079,796
Credit derivatives [member] | Recurring fair value measurement [member] | Derivatives [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
As at January 1, Assets (liabilities)	[3]	1,370		1,685
Purchases, fair value measurement, assets (liabilities) net	[3]	(5)		(2)
Sales, fair value measurement, assets (liabilities) net	[3]	2		306
Issues, fair value measurement, assets (liabilities) net	[3]	0		0
Settlements, fair value measurement, assets (liabilities) net	[3]	(29)		(119)
Transfers into Level 3 of fair value hierarchy, assets (liabilities) net	[3]	69		(3)
Transfers out of Level 3 of fair value hierarchy, assets (liabilities) net	[3]	(1)		6
Gains (losses) recognised in other comprehensive income, fair value measurement, assets (liabilities) net	[3]	0		0
As at December 31, Assets (liabilities)	[3]	1,146		1,370
Credit derivatives [member] | Recurring fair value measurement [member] | Derivatives [member] | Level 3 of fair value hierarchy [member] | Net assets (liabilities) at fair value through profit or loss, category other income [Member]
Disclosure of detailed information about financial instruments [line items]
Gains (losses) recognised in profit or loss, fair value measurement, assets (liabilities) net	[3]	0		0
Credit derivatives [member] | Recurring fair value measurement [member] | Derivatives [member] | Level 3 of fair value hierarchy [member] | Net assets (liabilities) at fair value through profit or loss, category trading income [Member]
Disclosure of detailed information about financial instruments [line items]
Gains (losses) recognised in profit or loss, fair value measurement, assets (liabilities) net	[3]	(128)		111
Equity derivatives [member] | Recurring fair value measurement [member] | Derivatives [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
As at January 1, Assets (liabilities)	[3]	(970)		(857)
Purchases, fair value measurement, assets (liabilities) net	[3]	(220)		(196)
Sales, fair value measurement, assets (liabilities) net	[3]	14		(7)
Issues, fair value measurement, assets (liabilities) net	[3]	0		(83)
Settlements, fair value measurement, assets (liabilities) net	[3]	(374)		(34)
Transfers into Level 3 of fair value hierarchy, assets (liabilities) net	[3]	16		(15)
Transfers out of Level 3 of fair value hierarchy, assets (liabilities) net	[3]	(7)		86
Gains (losses) recognised in other comprehensive income, fair value measurement, assets (liabilities) net	[3]	0		0
As at December 31, Assets (liabilities)	[3]	(896)		(970)
Equity derivatives [member] | Recurring fair value measurement [member] | Derivatives [member] | Level 3 of fair value hierarchy [member] | Net assets (liabilities) at fair value through profit or loss, category other income [Member]
Disclosure of detailed information about financial instruments [line items]
Gains (losses) recognised in profit or loss, fair value measurement, assets (liabilities) net	[3]	0		0
Equity derivatives [member] | Recurring fair value measurement [member] | Derivatives [member] | Level 3 of fair value hierarchy [member] | Net assets (liabilities) at fair value through profit or loss, category trading income [Member]
Disclosure of detailed information about financial instruments [line items]
Gains (losses) recognised in profit or loss, fair value measurement, assets (liabilities) net	[3]	(43)		(98)
Commodity derivatives [member] | Recurring fair value measurement [member] | Derivatives [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
As at January 1, Assets (liabilities)	[3]	(5)		(506)
Purchases, fair value measurement, assets (liabilities) net	[3]	0		0
Sales, fair value measurement, assets (liabilities) net	[3]	0		0
Issues, fair value measurement, assets (liabilities) net	[3]	0		0
Settlements, fair value measurement, assets (liabilities) net	[3]	0		(91)
Transfers into Level 3 of fair value hierarchy, assets (liabilities) net	[3]	(1)		0
Transfers out of Level 3 of fair value hierarchy, assets (liabilities) net	[3]	0		(413)
Gains (losses) recognised in other comprehensive income, fair value measurement, assets (liabilities) net	[3]	0		0
As at December 31, Assets (liabilities)	[3]	0		(5)
Commodity derivatives [member] | Recurring fair value measurement [member] | Derivatives [member] | Level 3 of fair value hierarchy [member] | Net assets (liabilities) at fair value through profit or loss, category other income [Member]
Disclosure of detailed information about financial instruments [line items]
Gains (losses) recognised in profit or loss, fair value measurement, assets (liabilities) net	[3]	0		0
Commodity derivatives [member] | Recurring fair value measurement [member] | Derivatives [member] | Level 3 of fair value hierarchy [member] | Net assets (liabilities) at fair value through profit or loss, category trading income [Member]
Disclosure of detailed information about financial instruments [line items]
Gains (losses) recognised in profit or loss, fair value measurement, assets (liabilities) net	[3]	4		(3)
Certificates of deposit, commercial paper and other money market instruments [member] | Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
As at 1 January, liabilities		(319)		(272)
Purchases, fair value measurement, liabilities		0		0
Sales, fair value measurement, liabilities		(69)		0
Issues, fair value measurement, liabilities		0		(19)
Settlements, fair value measurement, liabilities		0		48
Total gains or losses recognised in OCI, liabilities		0		0
Transfers into Level 3 of fair value hierarchy, liabilities		(104)		(301)
Transfers out of Level 3 of fair value hierarchy, liabilities		95		230
As at 31 December, liabilities		(250)		(319)
Certificates of deposit, commercial paper and other money market instruments [member] | Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial liabilities at fair value through profit or loss, category trading [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, liabilities		0		2
Certificates of deposit, commercial paper and other money market instruments [member] | Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial liabilities at fair value through profit or loss, category other income [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, liabilities		9		(7)
Other [member] | Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
As at 1 January, liabilities		(223)		(244)
Purchases, fair value measurement, liabilities		0		0
Sales, fair value measurement, liabilities		0		0
Issues, fair value measurement, liabilities		0		0
Settlements, fair value measurement, liabilities		204		83
Total gains or losses recognised in OCI, liabilities		0		0
Transfers into Level 3 of fair value hierarchy, liabilities		0		(50)
Transfers out of Level 3 of fair value hierarchy, liabilities		9		38
As at 31 December, liabilities		(16)		(223)
Other [member] | Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial liabilities at fair value through profit or loss, category trading [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, liabilities		0		(48)
Other [member] | Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial liabilities at fair value through profit or loss, category other income [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, liabilities		(6)		(2)
Financial assets at fair value through profit or loss, classified as held for trading, category [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Beginning balance		2,065		4,908
Purchases, fair value measurement, assets		775		399
Sales, fair value measurement, assets		(400)		(1,251)
Issues, fair value measurement, assets		0		0
Settlements, fair value measurement, assets		(425)		(181)
Total gains or losses recognised in OCI, assets		0		0
Transfers into Level 3 of fair value hierarchy, assets		10		52
Transfers out of Level 3 of fair value hierarchy, assets		(75)		(2,156)
Ending balance		1,977		2,065
Financial assets at fair value through profit or loss, classified as held for trading, category [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category trading [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		28		294
Financial assets at fair value through profit or loss, classified as held for trading, category [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category other income [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		(1)		0
Financial assets at fair value through profit or loss, classified as held for trading, category [member] | Asset-backed loans [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Beginning balance		515		743
Purchases, fair value measurement, assets		195		129
Sales, fair value measurement, assets		(78)		(295)
Issues, fair value measurement, assets		0		0
Settlements, fair value measurement, assets		(9)		(171)
Total gains or losses recognised in OCI, assets		0		0
Transfers into Level 3 of fair value hierarchy, assets		0		1
Transfers out of Level 3 of fair value hierarchy, assets		(5)		(3)
Ending balance		627		515
Financial assets at fair value through profit or loss, classified as held for trading, category [member] | Asset-backed loans [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category trading [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		9		111
Financial assets at fair value through profit or loss, classified as held for trading, category [member] | Asset-backed loans [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category other income [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		0		0
Financial assets at fair value through profit or loss, classified as held for trading, category [member] | Government and government sponsored debt [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Beginning balance		3
Ending balance				3
Financial assets at fair value through profit or loss, classified as held for trading, category [member] | Government and government sponsored debt [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Beginning balance		3		320
Purchases, fair value measurement, assets		46		0
Sales, fair value measurement, assets		0		(317)
Issues, fair value measurement, assets		0		0
Settlements, fair value measurement, assets				0
Total gains and losses in the period recognised in the income statement, assets		0
Total gains or losses recognised in OCI, assets		0		0
Transfers into Level 3 of fair value hierarchy, assets		0		0
Transfers out of Level 3 of fair value hierarchy, assets		49		0
Ending balance				3
Financial assets at fair value through profit or loss, classified as held for trading, category [member] | Government and government sponsored debt [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category trading [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		0		0
Financial assets at fair value through profit or loss, classified as held for trading, category [member] | Government and government sponsored debt [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category other income [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		0		0
Financial assets at fair value through profit or loss, classified as held for trading, category [member] | Corporate debt [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Beginning balance		969		2,843
Purchases, fair value measurement, assets		73		38
Sales, fair value measurement, assets		(47)		(48)
Issues, fair value measurement, assets		0		0
Settlements, fair value measurement, assets		(98)		(5)
Total gains or losses recognised in OCI, assets		0		0
Transfers into Level 3 of fair value hierarchy, assets		6		32
Transfers out of Level 3 of fair value hierarchy, assets		(53)		(2,097)
Ending balance		871		969
Financial assets at fair value through profit or loss, classified as held for trading, category [member] | Corporate debt [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category trading [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		21		206
Financial assets at fair value through profit or loss, classified as held for trading, category [member] | Corporate debt [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category other income [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		0		0
Financial assets at fair value through profit or loss, classified as held for trading, category [member] | Non-asset-backed loans [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Beginning balance		151		507
Purchases, fair value measurement, assets		435		173
Sales, fair value measurement, assets		(187)		(498)
Issues, fair value measurement, assets		0		0
Settlements, fair value measurement, assets		(221)		(4)
Total gains or losses recognised in OCI, assets		0		0
Transfers into Level 3 of fair value hierarchy, assets		1		18
Transfers out of Level 3 of fair value hierarchy, assets		(5)		(7)
Ending balance		166		151
Financial assets at fair value through profit or loss, classified as held for trading, category [member] | Non-asset-backed loans [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category trading [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		(8)		(38)
Financial assets at fair value through profit or loss, classified as held for trading, category [member] | Non-asset-backed loans [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category other income [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		0		0
Financial assets at fair value through profit or loss, classified as held for trading, category [member] | Equity cash products [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Beginning balance		77		121
Purchases, fair value measurement, assets		24		4
Sales, fair value measurement, assets		(11)		(4)
Issues, fair value measurement, assets		0		0
Settlements, fair value measurement, assets		0		0
Total gains or losses recognised in OCI, assets		0		0
Transfers into Level 3 of fair value hierarchy, assets		0		0
Transfers out of Level 3 of fair value hierarchy, assets		(3)		(29)
Ending balance		68		77
Financial assets at fair value through profit or loss, classified as held for trading, category [member] | Equity cash products [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category trading [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		(19)		(15)
Financial assets at fair value through profit or loss, classified as held for trading, category [member] | Equity cash products [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category other income [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		0		0
Financial assets at fair value through profit or loss, classified as held for trading, category [member] | Other [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Beginning balance		350		374
Purchases, fair value measurement, assets		2		55
Sales, fair value measurement, assets		(77)		(89)
Issues, fair value measurement, assets		0		0
Settlements, fair value measurement, assets		(97)		(1)
Total gains or losses recognised in OCI, assets		0		0
Transfers into Level 3 of fair value hierarchy, assets		3		1
Transfers out of Level 3 of fair value hierarchy, assets		(9)		(20)
Ending balance		196		350
Financial assets at fair value through profit or loss, classified as held for trading, category [member] | Other [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category trading [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		25		30
Financial assets at fair value through profit or loss, classified as held for trading, category [member] | Other [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category other income [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		(1)		0
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Beginning balance		9,947		17,297
Purchases, fair value measurement, assets		4,728		2,744
Sales, fair value measurement, assets		(4,798)		(3,031)
Issues, fair value measurement, assets		0		0
Settlements, fair value measurement, assets		(2,536)		(8,658)
Total gains or losses recognised in OCI, assets		0		0
Transfers into Level 3 of fair value hierarchy, assets		59		159
Transfers out of Level 3 of fair value hierarchy, assets		(51)		(107)
Ending balance		7,747		9,947
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category trading [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		175		1,238
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category other income [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		223		305
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | Asset-backed loans [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Beginning balance		201		256
Purchases, fair value measurement, assets		27		48
Sales, fair value measurement, assets		(25)		(225)
Issues, fair value measurement, assets		0		0
Settlements, fair value measurement, assets		(3)		(20)
Total gains or losses recognised in OCI, assets		0		0
Transfers into Level 3 of fair value hierarchy, assets		6		112
Transfers out of Level 3 of fair value hierarchy, assets		(31)		0
Ending balance		155		201
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | Asset-backed loans [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category trading [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		(17)		30
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | Asset-backed loans [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category other income [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		(3)		0
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | Non-asset-backed loans [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Beginning balance		8,616		15,963
Purchases, fair value measurement, assets		0		0
Sales, fair value measurement, assets		0		0
Issues, fair value measurement, assets		0		0
Settlements, fair value measurement, assets		(2,284)		(8,602)
Total gains or losses recognised in OCI, assets		0		0
Transfers into Level 3 of fair value hierarchy, assets		0		0
Transfers out of Level 3 of fair value hierarchy, assets		0		0
Ending balance		6,491		8,616
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | Non-asset-backed loans [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category trading [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		159		1,155
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | Non-asset-backed loans [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category other income [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		0		100
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | Private equity investments [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Beginning balance		562		457
Purchases, fair value measurement, assets		26		38
Sales, fair value measurement, assets		(127)		(51)
Issues, fair value measurement, assets		0		0
Settlements, fair value measurement, assets		(1)		(3)
Total gains or losses recognised in OCI, assets		0		0
Transfers into Level 3 of fair value hierarchy, assets		21		6
Transfers out of Level 3 of fair value hierarchy, assets		(11)		(21)
Ending balance		498		562
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | Private equity investments [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category trading [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		(1)		16
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | Private equity investments [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category other income [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		29		120
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | Equity cash products [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Beginning balance		0		26
Purchases, fair value measurement, assets		0		0
Sales, fair value measurement, assets		0		(26)
Issues, fair value measurement, assets		0		0
Settlements, fair value measurement, assets		(1)		0
Total gains or losses recognised in OCI, assets		0		0
Transfers into Level 3 of fair value hierarchy, assets		16		0
Transfers out of Level 3 of fair value hierarchy, assets		0		0
Ending balance		8		0
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | Equity cash products [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category trading [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		(7)		0
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | Equity cash products [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category other income [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		0		0
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | Other [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Beginning balance		568		595
Purchases, fair value measurement, assets		4,675		2,658
Sales, fair value measurement, assets		(4,646)		(2,729)
Issues, fair value measurement, assets		0		0
Settlements, fair value measurement, assets		(247)		(33)
Total gains or losses recognised in OCI, assets		0		0
Transfers into Level 3 of fair value hierarchy, assets		16		41
Transfers out of Level 3 of fair value hierarchy, assets		(9)		(86)
Ending balance		595		568
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | Other [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category trading [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		41		37
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | Other [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category other income [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		197		85
Financial assets available-for-sale, category [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Beginning balance		372		921
Purchases, fair value measurement, assets		51		68
Sales, fair value measurement, assets		(78)		(268)
Issues, fair value measurement, assets		0		0
Settlements, fair value measurement, assets		(2)		(423)
Total gains or losses recognised in OCI, assets		40		70
Transfers into Level 3 of fair value hierarchy, assets		65		1
Transfers out of Level 3 of fair value hierarchy, assets		(49)		(1)
Ending balance		395		372
Financial assets available-for-sale, category [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category trading [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		0		0
Financial assets available-for-sale, category [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category other income [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		(4)		4
Financial assets available-for-sale, category [member] | Private equity investments [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Beginning balance		294		877
Purchases, fair value measurement, assets		15		15
Sales, fair value measurement, assets		(78)		(254)
Issues, fair value measurement, assets		0		0
Settlements, fair value measurement, assets		0		(407)
Total gains or losses recognised in OCI, assets		37		63
Transfers into Level 3 of fair value hierarchy, assets		60		0
Transfers out of Level 3 of fair value hierarchy, assets		(4)		0
Ending balance		319		294
Financial assets available-for-sale, category [member] | Private equity investments [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category trading [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		0		0
Financial assets available-for-sale, category [member] | Private equity investments [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category other income [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		(5)		0
Financial assets available-for-sale, category [member] | Equity cash products [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Beginning balance		73		24
Purchases, fair value measurement, assets		0		52
Sales, fair value measurement, assets		0		(7)
Issues, fair value measurement, assets		0		0
Settlements, fair value measurement, assets		0		0
Total gains or losses recognised in OCI, assets		2		2
Transfers into Level 3 of fair value hierarchy, assets		5		0
Transfers out of Level 3 of fair value hierarchy, assets		(45)		(1)
Ending balance		36		73
Financial assets available-for-sale, category [member] | Equity cash products [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category trading [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		0		0
Financial assets available-for-sale, category [member] | Equity cash products [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category other income [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		1		3
Financial assets available-for-sale, category [member] | Other [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Beginning balance		5		20
Purchases, fair value measurement, assets		36		1
Sales, fair value measurement, assets		0		(7)
Issues, fair value measurement, assets		0		0
Settlements, fair value measurement, assets		(2)		(16)
Total gains or losses recognised in OCI, assets		1		5
Transfers into Level 3 of fair value hierarchy, assets		0		1
Transfers out of Level 3 of fair value hierarchy, assets		0		0
Ending balance		40		5
Financial assets available-for-sale, category [member] | Other [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category trading [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		0		0
Financial assets available-for-sale, category [member] | Other [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, category other income [member]
Disclosure of detailed information about financial instruments [line items]
Total gains and losses in the period recognised in the income statement, assets		£ 0		£ 1

[1] Africa Banking assets held for sale were reported in Head Office for 2016.

[2] Africa Banking assets held for sale were reported in Head Office for 2015.

[3] The derivative financial instruments are represented on a net basis. On a gross basis, derivative financial assets are £ 5,334 m ( 2016 : £ 8,546 m) and derivative financial liabilities are £ 5,197 m ( 2016 : £ 7,171 m).

XML

Fair value of financial instruments - Analysis of movements in Level 3 assets and liabilities (Parenthetical) (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of detailed information about financial instruments [line items]
Derivative financial assets	£ 237,669	£ 346,626	£ 327,709
Derivative financial liabilities	238,345	340,487	£ 324,252
Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Derivative financial assets	5,334	8,546
Derivative financial liabilities	£ 5,197	£ 7,171

XML

Fair value of financial instruments - Unrealised gains and losses recognised during the period on Level 3 assets and liabilities held at period end (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016		Dec. 31, 2015
Disclosure of detailed information about financial instruments [line items]
Trading income	£ 3,500	£ 2,768		£ 3,426
Other income	56	54		£ 50
Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Trading income	(127)	740
Other income	196	401
Other comprehensive income	29	70
Total unrealised gains and losses recognised during the period on Level 3 assets and liabilities held at period end	98	1,211	[1]
Level 3 of fair value hierarchy [member] | Assets and liabilities held for sale [member]
Disclosure of detailed information about financial instruments [line items]
Trading income	0	0
Other income	0	128
Other comprehensive income	0	0
Total unrealised gains and losses recognised during the period on Level 3 assets and liabilities held at period end	0	128	[1]
Level 3 of fair value hierarchy [member] | Net derivative financial instruments [member]
Disclosure of detailed information about financial instruments [line items]
Trading income	(301)	175
Other income	0	0
Other comprehensive income	0	0
Total unrealised gains and losses recognised during the period on Level 3 assets and liabilities held at period end	(301)	175
Level 3 of fair value hierarchy [member] | Investment property [member]
Disclosure of detailed information about financial instruments [line items]
Trading income	0	0
Other income	(10)	2
Other comprehensive income	0	0
Total unrealised gains and losses recognised during the period on Level 3 assets and liabilities held at period end	(10)	2	[1]
Trading portfolio liabilities [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Trading income	3	(1)
Other income	0	0
Other comprehensive income	0	0
Total unrealised gains and losses recognised during the period on Level 3 assets and liabilities held at period end	3	(1)	[1]
Financial liabilities designated at fair value [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Trading income	58	96
Other income	10	(6)
Other comprehensive income	0	0
Total unrealised gains and losses recognised during the period on Level 3 assets and liabilities held at period end	68	90	[1]
Trading portfolio assets [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Trading income	(34)	243
Other income	0	0
Other comprehensive income	0	0
Total unrealised gains and losses recognised during the period on Level 3 assets and liabilities held at period end	(34)	243	[1]
Financial assets designated at fair value [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Trading income	147	227
Other income	200	271
Other comprehensive income	0	0
Total unrealised gains and losses recognised during the period on Level 3 assets and liabilities held at period end	347	498	[1]
Available for sale investments [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Trading income	0	0
Other income	(4)	6
Other comprehensive income	29	70
Total unrealised gains and losses recognised during the period on Level 3 assets and liabilities held at period end	£ 25	£ 76	[1]

[1] The unrealised gain of £ 1,211 m on Level 3 assets in 2016 is largely offset by losses on related Level 2 and Level 1 portfolio hedges .

XML

Fair value of financial instruments - Unrealised gains and losses recognised during the period on Level 3 assets and liabilities held at period end (Parenthetical) (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Level 3 of fair value hierarchy [member]
Disclosure of fair value measurement of assets [line items]
Unrealised gains and losses recognised during the period on Level 3 assets and liabilities held at period end	£ 98	£ 1,211	[1]

[1] The unrealised gain of £ 1,211 m on Level 3 assets in 2016 is largely offset by losses on related Level 2 and Level 1 portfolio hedges .

XML

Fair value of financial instruments - Sensitivity analysis of valuations using unobservable inputs (Details) - GBP (£) £ in Millions		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of detailed information about financial instruments [line items]
Profit (loss) before tax		£ 3,541	£ 3,230	£ 1,146
Level 3 of fair value hierarchy [member] | High [member]
Disclosure of detailed information about financial instruments [line items]
Profit (loss) before tax		726	1,263
Equity		37	44
Level 3 of fair value hierarchy [member] | Low [member]
Disclosure of detailed information about financial instruments [line items]
Profit (loss) before tax		(947)	(1,398)
Equity		(37)	(47)
Level 3 of fair value hierarchy [member] | Issued debt [member] | High [member]
Disclosure of detailed information about financial instruments [line items]
Profit (loss) before tax		0	0
Equity		0	0
Level 3 of fair value hierarchy [member] | Issued debt [member] | Low [member]
Disclosure of detailed information about financial instruments [line items]
Profit (loss) before tax		0	0
Equity		0	0
Level 3 of fair value hierarchy [member] | Assets and liabilities classified as held for sale [member] | High [member]
Disclosure of detailed information about financial instruments [line items]
Profit (loss) before tax		0	3
Equity		0	0
Level 3 of fair value hierarchy [member] | Assets and liabilities classified as held for sale [member] | Low [member]
Disclosure of detailed information about financial instruments [line items]
Profit (loss) before tax		0	(3)
Equity		0	0
Level 3 of fair value hierarchy [member] | Asset-backed loans [member] | High [member]
Disclosure of detailed information about financial instruments [line items]
Profit (loss) before tax		1	1
Equity		0	0
Level 3 of fair value hierarchy [member] | Asset-backed loans [member] | Low [member]
Disclosure of detailed information about financial instruments [line items]
Profit (loss) before tax		0	(1)
Equity		0	0
Level 3 of fair value hierarchy [member] | Corporate debt [member] | High [member]
Disclosure of detailed information about financial instruments [line items]
Profit (loss) before tax		4	7
Equity		0	0
Level 3 of fair value hierarchy [member] | Corporate debt [member] | Low [member]
Disclosure of detailed information about financial instruments [line items]
Profit (loss) before tax		(3)	(2)
Equity		0	0
Level 3 of fair value hierarchy [member] | Certificates of deposit, commercial paper and other money market instruments [member] | High [member]
Disclosure of detailed information about financial instruments [line items]
Profit (loss) before tax		0	0
Equity		0	0
Level 3 of fair value hierarchy [member] | Certificates of deposit, commercial paper and other money market instruments [member] | Low [member]
Disclosure of detailed information about financial instruments [line items]
Profit (loss) before tax		0	(1)
Equity		0	0
Level 3 of fair value hierarchy [member] | Non-asset-backed loans [member] | High [member]
Disclosure of detailed information about financial instruments [line items]
Profit (loss) before tax		243	462
Equity		0	0
Level 3 of fair value hierarchy [member] | Non-asset-backed loans [member] | Low [member]
Disclosure of detailed information about financial instruments [line items]
Profit (loss) before tax		(468)	(597)
Equity		0	0
Level 3 of fair value hierarchy [member] | Equity cash products [member] | High [member]
Disclosure of detailed information about financial instruments [line items]
Profit (loss) before tax		12	12
Equity		24	26
Level 3 of fair value hierarchy [member] | Equity cash products [member] | Low [member]
Disclosure of detailed information about financial instruments [line items]
Profit (loss) before tax		(8)	(11)
Equity		(24)	(26)
Level 3 of fair value hierarchy [member] | Private equity investments [member] | High [member]
Disclosure of detailed information about financial instruments [line items]
Profit (loss) before tax		133	104
Equity		13	18
Level 3 of fair value hierarchy [member] | Private equity investments [member] | Low [member]
Disclosure of detailed information about financial instruments [line items]
Profit (loss) before tax		(138)	(104)
Equity		(13)	(21)
Level 3 of fair value hierarchy [member] | Other [member] | High [member]
Disclosure of detailed information about financial instruments [line items]
Profit (loss) before tax	[1]	5	155
Equity	[1]	0	0
Level 3 of fair value hierarchy [member] | Other [member] | Low [member]
Disclosure of detailed information about financial instruments [line items]
Profit (loss) before tax	[1]	(5)	(113)
Equity	[1]	0	0
Level 3 of fair value hierarchy [member] | Foreign exchange derivatives [member] | High [member] | Derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Profit (loss) before tax		6	15
Equity		0	0
Level 3 of fair value hierarchy [member] | Foreign exchange derivatives [member] | Low [member] | Derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Profit (loss) before tax		(6)	(15)
Equity		0	0
Level 3 of fair value hierarchy [member] | Interest rate derivatives [member] | High [member] | Derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Profit (loss) before tax		114	209
Equity		0	0
Level 3 of fair value hierarchy [member] | Interest rate derivatives [member] | Low [member] | Derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Profit (loss) before tax		(138)	(249)
Equity		0	0
Level 3 of fair value hierarchy [member] | Credit derivatives [member] | High [member] | Derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Profit (loss) before tax		106	127
Equity		0	0
Level 3 of fair value hierarchy [member] | Credit derivatives [member] | Low [member] | Derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Profit (loss) before tax		(79)	(133)
Equity		0	0
Level 3 of fair value hierarchy [member] | Equity derivatives [member] | High [member] | Derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Profit (loss) before tax		99	163
Equity		0	0
Level 3 of fair value hierarchy [member] | Equity derivatives [member] | Low [member] | Derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Profit (loss) before tax		(99)	(164)
Equity		0	0
Level 3 of fair value hierarchy [member] | Commodity derivatives [member] | High [member] | Derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Profit (loss) before tax		3	5
Equity		0	0
Level 3 of fair value hierarchy [member] | Commodity derivatives [member] | Low [member] | Derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Profit (loss) before tax		(3)	(5)
Equity		£ 0	£ 0

[1] Other includes commercial re al estate loans, funds and fund- linked product s, asset backed loans physical commodities and investment property.

XML

Fair value of financial instruments - Significant unobservable inputs (Details) - Level 3 of fair value hierarchy [member]		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016
Asset-backed financings [member] | Min [member] | Comparable pricing [member]
Disclosure of detailed information about financial instruments [line items]
Adjustment to mid market consensus price, significant unobservable inputs, assets and liabilities	[1]	0	0
Asset-backed financings [member] | Max [member] | Comparable pricing [member]
Disclosure of detailed information about financial instruments [line items]
Adjustment to mid market consensus price, significant unobservable inputs, assets and liabilities	[1]	0.99	2.7
Corporate debt [member] | Min [member] | Discounted cash flow [member]
Disclosure of detailed information about financial instruments [line items]
Credit spread, significant unobservable inputs, assets and liabilities	[1]	1.40%	1.45%
Corporate debt [member] | Min [member] | Comparable pricing [member]
Disclosure of detailed information about financial instruments [line items]
Adjustment to mid market consensus price, significant unobservable inputs, assets and liabilities	[1]	0	0
Corporate debt [member] | Max [member] | Discounted cash flow [member]
Disclosure of detailed information about financial instruments [line items]
Credit spread, significant unobservable inputs, assets and liabilities	[1]	1.90%	1.90%
Corporate debt [member] | Max [member] | Comparable pricing [member]
Disclosure of detailed information about financial instruments [line items]
Adjustment to mid market consensus price, significant unobservable inputs, assets and liabilities	[1]	1	1.21
Non-asset-backed loans [member] | Min [member] | Discounted cash flow [member]
Disclosure of detailed information about financial instruments [line items]
Adjustment to mid market consensus price, significant unobservable inputs, assets and liabilities	[1]	0	0
Loan spread, significant unobservable inputs, assets and liabilities	[1]	0.30%	0.30%
Non-asset-backed loans [member] | Min [member] | Comparable pricing [member]
Disclosure of detailed information about financial instruments [line items]
Adjustment to mid market consensus price, significant unobservable inputs, assets and liabilities	[1]	0	0
Non-asset-backed loans [member] | Max [member] | Discounted cash flow [member]
Disclosure of detailed information about financial instruments [line items]
Adjustment to mid market consensus price, significant unobservable inputs, assets and liabilities	[1]	0.5	0.99
Loan spread, significant unobservable inputs, assets and liabilities	[1]	5.96%	14.95%
Non-asset-backed loans [member] | Max [member] | Comparable pricing [member]
Disclosure of detailed information about financial instruments [line items]
Adjustment to mid market consensus price, significant unobservable inputs, assets and liabilities	[1]	1	1
Private equity investments [member] | Min [member] | EBITA [multiple]
Disclosure of detailed information about financial instruments [line items]
Revenue multiple, significant unobservable inputs, assets and liabilities	[1]	0.08	0.05
Private equity investments [member] | Max [member] | EBITA [multiple]
Disclosure of detailed information about financial instruments [line items]
Revenue multiple, significant unobservable inputs, assets and liabilities	[1]	0.13	0.17
Interest rate derivatives [member] | Min [member] | Discounted cash flow [member]
Disclosure of detailed information about financial instruments [line items]
Inflation forwards, significant unobservable inputs, assets and liabilities	[1],[2]	1.00%	(1.00%)
Credit spread, significant unobservable inputs, assets and liabilities	[1],[2]	0.45%	0.25%
Interest rate derivatives [member] | Min [member] | Option pricing model [member]
Disclosure of detailed information about financial instruments [line items]
Inflation volitility, significant unobservable inputs, assets and liabilities	[1],[2]	0.35%	0.35%
IR IR correlation, significant unobservable inputs, assets and liabilities	[1],[2]	(24.00%)	(26.00%)
IFX IR correlation, significant unobservable inputs, assets and liabilities	[1],[2]	(30.00%)	(15.00%)
Interest rate volatility, significant unobservable inputs, assets and liabilities	[1],[2]	0.05%	0.09%
Interest rate derivatives [member] | Min [member] | Comparable pricing [member]
Disclosure of detailed information about financial instruments [line items]
Adjustment to mid market consensus price, significant unobservable inputs, assets and liabilities	[1],[2]	0	0
Interest rate derivatives [member] | Max [member] | Discounted cash flow [member]
Disclosure of detailed information about financial instruments [line items]
Inflation forwards, significant unobservable inputs, assets and liabilities	[1],[2]	3.00%	8.00%
Credit spread, significant unobservable inputs, assets and liabilities	[1],[2]	13.20%	16.69%
Interest rate derivatives [member] | Max [member] | Option pricing model [member]
Disclosure of detailed information about financial instruments [line items]
Inflation volitility, significant unobservable inputs, assets and liabilities	[1],[2]	2.01%	2.07%
IR IR correlation, significant unobservable inputs, assets and liabilities	[1],[2]	99.00%	98.00%
IFX IR correlation, significant unobservable inputs, assets and liabilities	[1],[2]	24.00%	81.00%
Interest rate volatility, significant unobservable inputs, assets and liabilities	[1],[2]	3.53%	2.95%
Interest rate derivatives [member] | Max [member] | Comparable pricing [member]
Disclosure of detailed information about financial instruments [line items]
Adjustment to mid market consensus price, significant unobservable inputs, assets and liabilities	[1],[2]	1	1
Credit derivatives [member] | Min [member] | Discounted cash flow [member]
Disclosure of detailed information about financial instruments [line items]
Credit spread, significant unobservable inputs, assets and liabilities	[1],[2]	1.22%	1.33%
Credit derivatives [member] | Max [member] | Discounted cash flow [member]
Disclosure of detailed information about financial instruments [line items]
Credit spread, significant unobservable inputs, assets and liabilities	[1],[2]	1.90%	2.74%
Equity derivatives [member] | Min [member] | Discounted cash flow [member]
Disclosure of detailed information about financial instruments [line items]
Discounted margin, significant unobservable inputs, assets and liabilities	[1],[2]	(1.05%)	(1.30%)
Equity derivatives [member] | Min [member] | Option pricing model [member]
Disclosure of detailed information about financial instruments [line items]
Equity Volatility, significant unobservable inputs, assets and liabilities	[1],[2]	3.00%	1.00%
Equity correlation, significant unobservable inputs, assets and liabilities	[1],[2]	(100.00%)	(90.00%)
Equity FX correlation, significant unobservable inputs, assets and liabilities	[1],[2]	(100.00%)	(80.00%)
Equity derivatives [member] | Max [member] | Discounted cash flow [member]
Disclosure of detailed information about financial instruments [line items]
Discounted margin, significant unobservable inputs, assets and liabilities	[1],[2]	3.01%	3.31%
Equity derivatives [member] | Max [member] | Option pricing model [member]
Disclosure of detailed information about financial instruments [line items]
Equity Volatility, significant unobservable inputs, assets and liabilities	[1],[2]	92.00%	150.00%
Equity correlation, significant unobservable inputs, assets and liabilities	[1],[2]	100.00%	100.00%
Equity FX correlation, significant unobservable inputs, assets and liabilities	[1],[2]	45.00%	25.00%

[1] The units used to disclose ranges for significant unobservable inputs are percentages, points and basis points. Points are a percentage of par; for example, 100 points equals 100% of par . A basis point equals 1/100th of 1%; for example, 150 basis points equals 1.5%.

[2] Certain derivative instruments are classified as Level 3 due to a significant unobservable credit spread input into the calculation of the Credit Valuation Adjustment for the instruments. The range of significant unobservab le credit spreads is between 31 - 596 bps ( 2016 : 65 - 874 bps).

XML

Fair value of financial instruments - Significant unobservable inputs (Parenthetical) (Details) - Level 3 of fair value hierarchy [member] - Derivative credit valuation adjustments [member]	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Top of range [member]
Disclosure of detailed information about financial instruments [line items]
Credit spread, significant unobservable inputs, assets and liabilities	5.96%	8.74%
Bottom of range [member]
Disclosure of detailed information about financial instruments [line items]
Credit spread, significant unobservable inputs, assets and liabilities	0.31%	0.65%

XML

Fair value of financial instruments - Fair value adjustments (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016
Exit price adjustments derived from market bid-offer spreads [member]
Disclosure of detailed information about financial instruments [line items]
Fair value adjustments	£ (391)	£ (475)
Uncollateralised derivative funding [member]
Disclosure of detailed information about financial instruments [line items]
Fair value adjustments	(45)	(82)
Derivative credit valuation adjustments [member]
Disclosure of detailed information about financial instruments [line items]
Fair value adjustments	(103)	(237)
Derivative debit valuation adjustments [member]
Disclosure of detailed information about financial instruments [line items]
Fair value adjustments	£ 131	£ 242

XML

Fair value of financial instruments - Comparison of carrying amounts and fair values for assets and liabilities not held at fair value (Details) - GBP (£) £ in Millions		Dec. 31, 2017		Dec. 31, 2016	Dec. 31, 2015
Categories of financial assets [abstract]
Held-to-maturity		£ 5,109		£ 5,176
Loans and advances to banks		35,663		43,251	£ 41,349
Loans and advances to customers		365,552		392,784	399,217
Reverse repurchase agreements and other similar secured lending		12,546		13,454	28,187
Non current assets classified as held for sale		1,193	[1]	71,454	7,364
Categories of financial liabilities [abstract]
Deposits from banks		(37,723)		(48,214)	(47,080)
Deposits from customers [abstract]
Debt securities in issue		(73,314)		(75,932)	(69,150)
Repurchase agreements and other similar secured borrowing		(40,338)		(19,760)	(25,035)
Subordinated liabilities		(23,826)		(23,383)	(21,467)
Liabilities included in disposal groups classified as held for sale		0	[1]	(65,292)	£ (5,997)
Not held at fair value member]
Categories of financial assets [abstract]
Held-to-maturity		5,285		5,347
Loans and advances to banks		35,660		43,228
Reverse repurchase agreements and other similar secured lending		12,546		13,454
Non current assets classified as held for sale	[1]	1,195		44,838
Categories of financial liabilities [abstract]
Deposits from banks		(37,729)		(48,212)
Deposits from customers [abstract]
Current and demand accounts		(145,927)		(138,197)
Savings accounts		(134,369)		(133,370)
Other time deposits		(148,897)		(151,632)
Debt securities in issue		(74,752)		(76,971)
Repurchase agreements and other similar secured borrowing		(40,338)		(19,760)
Subordinated liabilities		(25,084)		(24,547)
Liabilities included in disposal groups classified as held for sale	[1]	0		(51,788)
Not held at fair value member] | Carrying amount [member]
Categories of financial assets [abstract]
Held-to-maturity		5,109		5,176
Loans and advances to banks		35,663		43,251
Reverse repurchase agreements and other similar secured lending		12,546		13,454
Non current assets classified as held for sale	[1]	1,164		43,593
Categories of financial liabilities [abstract]
Deposits from banks		(37,723)		(48,214)
Deposits from customers [abstract]
Current and demand accounts		(145,950)		(138,204)
Savings accounts		(134,339)		(133,344)
Other time deposits		(148,832)		(151,630)
Debt securities in issue		(73,314)		(75,932)
Repurchase agreements and other similar secured borrowing		(40,338)		(19,760)
Subordinated liabilities		(23,826)		(23,383)
Liabilities included in disposal groups classified as held for sale	[1]	0		(51,775)
Not held at fair value member] | Level 1 of fair value hierarchy [member]
Categories of financial assets [abstract]
Held-to-maturity		5,285		5,347
Loans and advances to banks		3,701		7,256
Reverse repurchase agreements and other similar secured lending		0		0
Non current assets classified as held for sale	[1]	0		1,070
Categories of financial liabilities [abstract]
Deposits from banks		(4,375)		(5,256)
Deposits from customers [abstract]
Current and demand accounts		(145,927)		(127,258)
Savings accounts		(134,369)		(120,471)
Other time deposits		(62,750)		(48,853)
Debt securities in issue		0		(196)
Repurchase agreements and other similar secured borrowing		0		0
Subordinated liabilities		0		0
Liabilities included in disposal groups classified as held for sale	[1]	0		(22,264)
Not held at fair value member] | Level 2 of fair value hierarchy [member]
Categories of financial assets [abstract]
Held-to-maturity		0		0
Loans and advances to banks		31,959		34,987
Reverse repurchase agreements and other similar secured lending		12,546		13,454
Non current assets classified as held for sale	[1]	0		4,614
Categories of financial liabilities [abstract]
Deposits from banks		(33,354)		(42,895)
Deposits from customers [abstract]
Current and demand accounts		0		(10,921)
Savings accounts		0		(12,891)
Other time deposits		(80,296)		(96,240)
Debt securities in issue		(72,431)		(74,712)
Repurchase agreements and other similar secured borrowing		(40,338)		(19,760)
Subordinated liabilities		(25,084)		(24,547)
Liabilities included in disposal groups classified as held for sale	[1]	0		(28,998)
Not held at fair value member] | Level 3 of fair value hierarchy [member]
Categories of financial assets [abstract]
Held-to-maturity		0		0
Loans and advances to banks		0		985
Reverse repurchase agreements and other similar secured lending		0		0
Non current assets classified as held for sale	[1]	1,195		39,154
Categories of financial liabilities [abstract]
Deposits from banks		0		(61)
Deposits from customers [abstract]
Current and demand accounts		0		(18)
Savings accounts		0		(8)
Other time deposits		(5,851)		(6,539)
Debt securities in issue		(2,321)		(2,063)
Repurchase agreements and other similar secured borrowing		0		0
Subordinated liabilities		0		0
Liabilities included in disposal groups classified as held for sale	[1]	0		(526)
Home loans [member] | Not held at fair value member]
Categories of financial assets [abstract]
Loans and advances to customers		145,262		141,155
Home loans [member] | Not held at fair value member] | Carrying amount [member]
Categories of financial assets [abstract]
Loans and advances to customers		147,002		144,765
Home loans [member] | Not held at fair value member] | Level 1 of fair value hierarchy [member]
Categories of financial assets [abstract]
Loans and advances to customers		0		0
Home loans [member] | Not held at fair value member] | Level 2 of fair value hierarchy [member]
Categories of financial assets [abstract]
Loans and advances to customers		0		0
Home loans [member] | Not held at fair value member] | Level 3 of fair value hierarchy [member]
Categories of financial assets [abstract]
Loans and advances to customers		145,262		141,155
Credit cards, unsecured and other retail lending [member] | Not held at fair value member]
Categories of financial assets [abstract]
Loans and advances to customers		55,106		57,699
Credit cards, unsecured and other retail lending [member] | Not held at fair value member] | Carrying amount [member]
Categories of financial assets [abstract]
Loans and advances to customers		55,767		57,808
Credit cards, unsecured and other retail lending [member] | Not held at fair value member] | Level 1 of fair value hierarchy [member]
Categories of financial assets [abstract]
Loans and advances to customers		655		737
Credit cards, unsecured and other retail lending [member] | Not held at fair value member] | Level 2 of fair value hierarchy [member]
Categories of financial assets [abstract]
Loans and advances to customers		0		42
Credit cards, unsecured and other retail lending [member] | Not held at fair value member] | Level 3 of fair value hierarchy [member]
Categories of financial assets [abstract]
Loans and advances to customers		54,451		56,920
Finance Lease Receivables [Member] | Not held at fair value member]
Categories of financial assets [abstract]
Loans and advances to customers	[2]	2,964		1,598
Finance Lease Receivables [Member] | Not held at fair value member] | Carrying amount [member]
Categories of financial assets [abstract]
Loans and advances to customers	[2]	2,854		1,602
Corporate loans [member] | Not held at fair value member]
Categories of financial assets [abstract]
Loans and advances to customers		157,890		186,715
Corporate loans [member] | Not held at fair value member] | Carrying amount [member]
Categories of financial assets [abstract]
Loans and advances to customers		159,929		188,609
Corporate loans [member] | Not held at fair value member] | Level 1 of fair value hierarchy [member]
Categories of financial assets [abstract]
Loans and advances to customers		0
Corporate loans [member] | Not held at fair value member] | Level 2 of fair value hierarchy [member]
Categories of financial assets [abstract]
Loans and advances to customers		109,140		126,979
Corporate loans [member] | Not held at fair value member] | Level 3 of fair value hierarchy [member]
Categories of financial assets [abstract]
Loans and advances to customers		£ 48,750		£ 59,736

[1] Disposal groups held for sale and measured at fair value less cost to sell are included in the fair value table.

[2] The fair value hierarchy for finance lease receivables is not required as part of the standard.

XML

Fair value of financial instruments (Narrative) (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about financial instruments [line items]
Deposits from banks and customers		£ 5,269
Fair value of other debt securities in issue difference, percentage	2.00%	1.40%
Home loans [member]
Disclosure of detailed information about financial instruments [line items]
Discount rate applied to cash flow projections	1.20%	2.50%
Corporate loans [member]
Disclosure of detailed information about financial instruments [line items]
Discount rate applied to cash flow projections	1.30%	1.00%
Derivatives [member] | Commodity derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Transfers out of Level 1 into Level 2 of fair value hierarchy, assets (liabilities) held at end of reporting period	£ 1,023
Derivatives [member] | Interest rate derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Transfers into Level 3 of fair value hierarchy, Assets (liabilities)	721
Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss	109	£ 179
Additions, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss	34	29
Amortisation and releases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss	104	37
Level 3 of fair value hierarchy [member] | Derivatives [member] | Commodity derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities held at end of reporting period	950
Level 3 of fair value hierarchy [member] | Brokered certificates of deposit [Member]
Disclosure of detailed information about financial instruments [line items]
Deposits from banks and customers	4,070	3,905
Exit price adjustments derived from market bid-offer spreads [member]
Disclosure of detailed information about financial instruments [line items]
Fair value adjustments	391	475
Exit price adjustments derived from market bid-offer spreads [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Increase (decrease) in fair value adjustments of derivatives	84
Uncollateralised derivative funding [member]
Disclosure of detailed information about financial instruments [line items]
Fair value adjustments	45	82
Uncollateralised derivative funding [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Increase (decrease) in fair value adjustments of derivatives	37
Uncollateralised derivative funding [member] | Level 3 of fair value hierarchy [member] | Scaling factor [Member]
Disclosure of detailed information about financial instruments [line items]
Increase (decrease) in fair value adjustments of derivatives	138	(246)
Derivative credit valuation adjustments [member]
Disclosure of detailed information about financial instruments [line items]
Fair value adjustments	103	237
Derivative credit valuation adjustments [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Increase (decrease) in fair value adjustments of derivatives	134
Derivative credit valuation adjustments [member] | Level 3 of fair value hierarchy [member] | Recovery assumptions in CDS levels [Member]
Disclosure of detailed information about financial instruments [line items]
Potential increase (decrease) in fair value adjustments of derivatives	50	95
Derivative debit valuation adjustments [member]
Disclosure of detailed information about financial instruments [line items]
Fair value adjustments	(131)	(242)
Derivative debit valuation adjustments [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Increase (decrease) in fair value adjustments of derivatives	111
Top of range [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Increase in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, assets (liabilities)	763	1,307
Decrease in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, assets (liabilities)	984	1,445
Loans to government [member]
Disclosure of detailed information about financial instruments [line items]
Transfers out of Level 1 into Level 2 of fair value hierarchy, assets (liabilities) held at end of reporting period	3,807
Transfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting period		£ 2,340
Non-asset-backed loans [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Fair value of assets representing continuing involvement in derecognised financial assets	£ 2,284
Education, Social Housing, and Local Authority Porfolio [Member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Percentage of fixed rate loan notional amount concentrated towards bottom of range	99.00%
Education, Social Housing, and Local Authority Porfolio [Member] | Bottom of range [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Loan spread, significant unobservable inputs, assets and liabilities	0.30%	0.30%
Education, Social Housing, and Local Authority Porfolio [Member] | Top of range [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Loan spread, significant unobservable inputs, assets and liabilities	5.96%	14.95%
Education, Social Housing, and Local Authority Porfolio [Member] | Top of range [member] | Majority of loan spreads [Member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Loan spread, significant unobservable inputs, assets and liabilities	2.00%	2.00%
Deposits from banks and customers [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Transfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting period	£ 34,163

XML

Offsetting financial assets and financial liabilities (Details) - GBP (£) £ in Millions		Dec. 31, 2017	Dec. 31, 2016
Disclosure of offsetting of financial assets [line items]
Gross amounts		£ 583,221	£ 610,508
Amounts offset	[1]	(245,133)	(199,196)
Net amounts reported on the balance sheet		338,088	411,312
Financial instruments		(184,265)	(273,602)
Financial collateral		(141,642)	(119,855)
Net amount	[2]	12,181	17,855
Amounts not subject to enforceable netting arrangements	[3]	(12,167)	(11,930)
Balance sheet total	[4]	350,255	423,242
Disclosure of offsetting of financial liabilities [line items]
Gross amounts		(627,646)	(603,606)
Amounts offset	[1]	244,560	198,224
Net amounts reported on the balance sheet		(383,086)	(405,382)
Financial instruments		184,265	273,602
Financial collateral pledged		187,517	116,280
Net amount	[2]	(11,304)	(15,500)
Amounts not subject to enforceable netting arrangements	[3]	(22,288)	(10,575)
Balance sheet total	[4]	(405,374)	(415,957)
Derivative financial liabilities [Member]
Disclosure of offsetting of financial liabilities [line items]
Gross amounts		(253,030)	(345,752)
Amounts offset	[1]	21,065	10,962
Net amounts reported on the balance sheet		(231,965)	(334,790)
Financial instruments		184,265	273,602
Financial collateral pledged		36,444	47,383
Net amount	[2]	(11,256)	(13,805)
Amounts not subject to enforceable netting arrangements	[3]	(6,380)	(5,697)
Balance sheet total	[4]	(238,345)	(340,487)
Repurchase agreements and other similar secured borrowing [Member]
Disclosure of offsetting of financial liabilities [line items]
Gross amounts	[5]	(374,616)	(257,854)
Amounts offset	[1],[5]	223,495	187,262
Net amounts reported on the balance sheet	[5]	(151,121)	(70,592)
Financial instruments	[5]	0	0
Financial collateral pledged	[5]	151,073	68,897
Net amount	[2],[5]	(48)	(1,695)
Amounts not subject to enforceable netting arrangements	[3],[5]	(15,908)	(4,878)
Balance sheet total	[4],[5]	(167,029)	(75,470)
Derivative financial assets [Member]
Disclosure of offsetting of financial assets [line items]
Gross amounts		256,881	353,078
Amounts offset	[1]	(21,638)	(11,934)
Net amounts reported on the balance sheet		235,243	341,144
Financial instruments		(184,265)	(273,602)
Financial collateral		(39,262)	(49,923)
Net amount	[2]	11,716	17,619
Amounts not subject to enforceable netting arrangements	[3]	(2,426)	(5,482)
Balance sheet total	[4]	237,669	346,626
Reverse repurchase agreements and other similar secured lending [Member]
Disclosure of offsetting of financial assets [line items]
Gross amounts	[5]	326,340	257,430
Amounts offset	[1],[5]	(223,495)	(187,262)
Net amounts reported on the balance sheet	[5]	102,845	70,168
Financial instruments	[5]	0	0
Financial collateral	[5]	(102,380)	(69,932)
Net amount	[2],[5]	465	236
Amounts not subject to enforceable netting arrangements	[3],[5]	(9,741)	(6,448)
Balance sheet total	[4],[5]	£ 112,586	£ 76,616

[1] Amounts offset for Derivative financial assets include cash collateral netted of £ 2,393 m ( 2016 : £ 972 m). Amounts offset for Derivative financial liabilities include cash collateral netted of £ 1,820 m ( 2016 : £ nil ). Settlements assets and liabili ties have been offset amounting to £ 13,241 m ( 2016 : £ 10,486 m). No other significant recognised financial assets and liabilities were offset in the balance sheet. Therefore, the only balance sheet categories necessary for inclusion in the table are those shown above

[2] Financial collateral of £ 39,262 m ( 2016 : £ 49,923 m) was received in respect of derivative assets, including £33,092m ( 2016 : £ 41,641 m) of cash collateral and £ 6,170 m ( 2016 : £ 8,282 m) of non-cash collateral . Financial collateral of £ 36,444 m ( 2016 : £ 47,383 m) was placed in respect of derivative liabilities, including £ 32,575 m ( 2016 : £ 43,763 m) of cash collateral and £ 3,86 9 m ( 2016 : £ 3,620 m) of non-cash collateral . The collateral amounts are limited to net balance sheet exposure so as to not include over-collateralisation. Of the £ 33,092 m ( 2016 : £ 41,641 m) cash collateral held, £ 19,351 m ( 2016 : £ 26,834 m) was included in deposits from banks and £ 13,741 m ( 2016 : £ 14,807 m), was included in customer accounts. Of the £ 32,575 m ( 2016 : £ 43,763 m) cash collateral placed, £ 14,493 m ( 2016 : £ 17,587 m) was included in loans and advances to banks and £ 18,082 m ( 2016 : £ 26,176 m) was included in loans and advances to cus tomers

[3] This column includes contractual rights of set-off that are subject to uncertainty under the laws of the relevant jurisdiction

[4] The balance sheet total is the sum of ‘Net amounts reported on the balance sheet’ that are subject to enforceable n etting arrangements and ‘Amounts not subject to enforceable netting arrangements’

[5] Repurchase and Reverse Repurchase agreements include instruments at amortised cost and instruments designated at fair value through profit and loss. Reverse Repurchase agree ments and other similar secured lending of £ 112,586 m ( 2016 : £ 76,616 m) is split by fair value £ 100,040 m ( 2016 : £ 63,162 m) and amortised cost £ 12,546 m ( 2016 : £ 13,454 m). Repurchase agreements and other similar secured borrowing of £ 167,029 m ( 2016 : £ 75,470 m) is split by fair value £ 126,691 m ( 2016 : £ 55,710 m) and amortised cost £40,338m ( 2016 : £ 19,760 m)

XML

Offsetting financial assets and financial liabilities (Parenthetical) (Details) - GBP (£)		Dec. 31, 2017	Dec. 31, 2016
Disclosure of offsetting of financial assets [line items]
Fair value of securities accepted as collateral		£ 141,642,000,000	£ 119,855,000,000
Amounts offset	[1]	245,133,000,000	199,196,000,000
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements	[2]	350,255,000,000	423,242,000,000
Disclosure of offsetting of financial liabilities [line items]
Financial collateral pledged		187,517,000,000	116,280,000,000
Amounts offset	[1]	244,560,000,000	198,224,000,000
Settlements assets liabilities offset amounts		13,241,000,000	10,486,000,000
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements	[2]	405,374,000,000	415,957,000,000
Derivative financial liabilities [Member]
Disclosure of offsetting of financial liabilities [line items]
Financial collateral pledged		36,444,000,000	47,383,000,000
Cash collateral pledged		32,575,000,000	43,763,000,000
Non-cash assets pledged as collateral		386,000,000	3,620,000,000
Amounts offset	[1]	21,065,000,000	10,962,000,000
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements	[2]	238,345,000,000	340,487,000,000
Derivative financial liabilities [Member] | Loans and advances to Banks [member]
Disclosure of offsetting of financial liabilities [line items]
Cash collateral pledged		14,493,000,000	17,587,000,000
Derivative financial liabilities [Member] | Loans and advances to customers [Member]
Disclosure of offsetting of financial liabilities [line items]
Cash collateral pledged		18,082,000,000	26,176,000,000
Derivative financial liabilities [Member] | Cash collateral netted [Member]
Disclosure of offsetting of financial liabilities [line items]
Amounts offset		1,820,000,000	0
Repurchase agreements and other similar secured borrowing [Member]
Disclosure of offsetting of financial liabilities [line items]
Financial collateral pledged	[3]	151,073,000,000	68,897,000,000
Amounts offset	[1],[3]	223,495,000,000	187,262,000,000
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements	[2],[3]	167,029,000,000	75,470,000,000
Repurchase agreements and other similar secured borrowing [Member] | Financial liabilities at fair value, class [member]
Disclosure of offsetting of financial liabilities [line items]
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements		126,691,000,000	55,710,000,000
Repurchase agreements and other similar secured borrowing [Member] | Financial liabilities at amortised cost, class [member]
Disclosure of offsetting of financial liabilities [line items]
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements			19,760,000,000
Derivative financial assets [Member]
Disclosure of offsetting of financial assets [line items]
Fair value of securities accepted as collateral		39,262,000,000	49,923,000,000
Cash collateral		33,092,000,000	41,641,000,000
Non-cash collateral		6,170,000,000	8,282,000,000
Amounts offset	[1]	21,638,000,000	11,934,000,000
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements	[2]	237,669,000,000	346,626,000,000
Derivative financial assets [Member] | Depsosit from banks [Member]
Disclosure of offsetting of financial assets [line items]
Cash collateral		19,351,000,000	26,834,000,000
Derivative financial assets [Member] | Customer accounts [Member]
Disclosure of offsetting of financial assets [line items]
Cash collateral		13,741,000,000	14,807,000,000
Derivative financial assets [Member] | Cash collateral netted [Member]
Disclosure of offsetting of financial assets [line items]
Amounts offset		2,393,000,000	972,000,000
Reverse repurchase agreements and other similar secured lending [Member]
Disclosure of offsetting of financial assets [line items]
Fair value of securities accepted as collateral	[3]	102,380,000,000	69,932,000,000
Amounts offset	[1],[3]	223,495,000,000	187,262,000,000
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements	[2],[3]	112,586,000,000	76,616,000,000
Reverse repurchase agreements and other similar secured lending [Member] | Financial assets at fair value, class [member] | Cash collateral netted [Member]
Disclosure of offsetting of financial assets [line items]
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements		100,040,000,000	63,162,000,000
Reverse repurchase agreements and other similar secured lending [Member] | Financial assets at amortised cost, class [member]
Disclosure of offsetting of financial assets [line items]
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements		£ 12,546,000,000	£ 13,454,000,000

[1] Amounts offset for Derivative financial assets include cash collateral netted of £ 2,393 m ( 2016 : £ 972 m). Amounts offset for Derivative financial liabilities include cash collateral netted of £ 1,820 m ( 2016 : £ nil ). Settlements assets and liabili ties have been offset amounting to £ 13,241 m ( 2016 : £ 10,486 m). No other significant recognised financial assets and liabilities were offset in the balance sheet. Therefore, the only balance sheet categories necessary for inclusion in the table are those shown above

[2] The balance sheet total is the sum of ‘Net amounts reported on the balance sheet’ that are subject to enforceable n etting arrangements and ‘Amounts not subject to enforceable netting arrangements’

[3] Repurchase and Reverse Repurchase agreements include instruments at amortised cost and instruments designated at fair value through profit and loss. Reverse Repurchase agree ments and other similar secured lending of £ 112,586 m ( 2016 : £ 76,616 m) is split by fair value £ 100,040 m ( 2016 : £ 63,162 m) and amortised cost £ 12,546 m ( 2016 : £ 13,454 m). Repurchase agreements and other similar secured borrowing of £ 167,029 m ( 2016 : £ 75,470 m) is split by fair value £ 126,691 m ( 2016 : £ 55,710 m) and amortised cost £40,338m ( 2016 : £ 19,760 m)

XML

Loans and advances to banks and customers (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Consolidated and separate financial statements [line items]
Gross loans and advances to banks	£ 35,663	£ 43,251
Less: allowance for impairment	0	0
Loans and advances to banks	35,663	43,251	£ 41,349
Gross loans and advances to customers	370,204	397,404
Less: allowance for impairment	(4,652)	(4,620)
Loans and advances to customers	365,552	392,784	399,217
Barclays Bank PLC [member]
Consolidated and separate financial statements [line items]
Gross loans and advances to banks	36,209	43,634
Less: allowance for impairment	0	0
Loans and advances to banks	36,209	43,634	41,829
Gross loans and advances to customers	370,205	397,403
Less: allowance for impairment	(4,652)	(4,620)
Loans and advances to customers	£ 365,553	£ 392,783	£ 399,217

XML

Finance leases - Finance lease receivables (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure of finance lease and operating lease by lessee [line items]
Gross investment in finance lease receivables	£ 3,164	£ 1,705
Future finance income	(258)	(98)
Present value of minimum lease payments receivable	2,906	1,607
Un-guaranteed residual values	246	211
Not later than one year [member]
Disclosure of finance lease and operating lease by lessee [line items]
Gross investment in finance lease receivables	1,130	646
Future finance income	(91)	(37)
Present value of minimum lease payments receivable	1,039	609
Un-guaranteed residual values	69	60
Over one year but not more than five years [member]
Disclosure of finance lease and operating lease by lessee [line items]
Gross investment in finance lease receivables	1,750	986
Future finance income	(135)	(57)
Present value of minimum lease payments receivable	1,615	929
Un-guaranteed residual values	156	132
Over five years [member]
Disclosure of finance lease and operating lease by lessee [line items]
Gross investment in finance lease receivables	284	73
Future finance income	(32)	(4)
Present value of minimum lease payments receivable	252	69
Un-guaranteed residual values	£ 21	£ 19

XML

Finance leases - Finance lease receivables (Narrative) (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about financial instruments [line items]
Accumulated allowance for uncollectible minimum lease payments receivable	£ 57	£ 6
Minimum finance lease payments payable	20	15
Recognised finance lease as assets	9	£ 15
Loans and advances to customers [Member]
Disclosure of detailed information about financial instruments [line items]
Increase (decrease) in finance lease receivables	£ 1,537

XML

Reverse repurchase and repurchase agreements including other similar lending and borrowing (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Assets [abstract]
Reverse repurchase agreements and other similar secured lending	£ 12,546	£ 13,454	£ 28,187
Repurchase agreements and other similar secured borrowing	40,338	19,760	£ 25,035
Banks [member]
Assets [abstract]
Reverse repurchase agreements and other similar secured lending	7,374	2,769
Repurchase agreements and other similar secured borrowing	30,105	12,820
Customer [member]
Assets [abstract]
Reverse repurchase agreements and other similar secured lending	5,172	10,685
Repurchase agreements and other similar secured borrowing	£ 10,233	£ 6,940

XML

Property, plant and equipment (Narrative) (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of detailed information about property, plant and equipment [line items]
Investment income	£ 861	£ 1,324	£ 1,097
Other income	56	54	£ 50
Investment property [member]
Disclosure of detailed information about property, plant and equipment [line items]
Investment income	2	7
Other income	£ 8	£ 6
Freehold land [member]
Disclosure of detailed information about property, plant and equipment [line items]
Annual rates in calculating depreciation	Not depreciated
Freehold buildings and long-leasehold property (more than 50 years to run) [member] | Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation rates, property, plant and equipment	2.00%
Freehold buildings and long-leasehold property (more than 50 years to run) [member] | Bottom of range [member] | More than fifty years to run [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation rates, property, plant and equipment	2.00%
Freehold buildings and long-leasehold property (more than 50 years to run) [member] | Top of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation rates, property, plant and equipment	3.30%
Freehold buildings and long-leasehold property (more than 50 years to run) [member] | Top of range [member] | More than fifty years to run [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation rates, property, plant and equipment	3.30%
Leasehold property over the remaining life of the lease (less than 50 years to run) [member]
Disclosure of detailed information about property, plant and equipment [line items]
Annual rates in calculating depreciation	Over the remaining life of the lease
Leasehold property over the remaining life of the lease (less than 50 years to run) [member] | Less than fifty years to run [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Annual rates in calculating depreciation	Over the remaining life of the lease
Costs of adaptation of freehold and leasehold property [member]
Disclosure of detailed information about property, plant and equipment [line items]
Annual rates in calculating depreciation	Where leasehold property has a remaining useful life of less than 17 years, costs of adaptation and installed equipment are depreciated over the remaining life of the lease.
Costs of adaptation of freehold and leasehold property [member] | Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation rates, property, plant and equipment	6.00%
Costs of adaptation of freehold and leasehold property [member] | Top of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation rates, property, plant and equipment	10.00%
Equipment installed in freehold and leasehold property [member]
Disclosure of detailed information about property, plant and equipment [line items]
Annual rates in calculating depreciation	Where leasehold property has a remaining useful life of less than 17 years, costs of adaptation and installed equipment are depreciated over the remaining life of the lease.
Equipment installed in freehold and leasehold property [member] | Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation rates, property, plant and equipment	6.00%
Equipment installed in freehold and leasehold property [member] | Top of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation rates, property, plant and equipment	10.00%
Computers and similar equipment [member] | Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation rates, property, plant and equipment	17.00%
Computers and similar equipment [member] | Top of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation rates, property, plant and equipment	33.00%
Fixtures and fittings and other equipment [member] | Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation rates, property, plant and equipment	9.00%
Fixtures and fittings and other equipment [member] | Top of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation rates, property, plant and equipment	20.00%

XML

Property, plant and equipment (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016		Dec. 31, 2015
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance, Property, plant and equipment	£ 2,825	£ 3,468
Depreciation charge	(446)	(492)		£ (475)
Impairment	(80)	(95)		(150)
Ending balance, Property, plant and equipment	2,572	2,825		3,468
Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance, Property, plant and equipment	7,360	8,380
Additions	633	537
Disposals	(1,170)	(1,398)
Change in fair value of investment properties	(5)	0
Exchange and other movements	(452)	(159)	[1]
Ending balance, Property, plant and equipment	6,366	7,360		8,380
Accumulated depreciation and impairment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance, Property, plant and equipment	(4,535)	4,912
Depreciation charge	(446)	(513)
Impairment	(28)
Disposals	(972)	(1,040)
Exchange and other movements	243	150	[1]
Ending balance, Property, plant and equipment	(3,794)	(4,535)		4,912
Property [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance, Property, plant and equipment	1,946
Ending balance, Property, plant and equipment	1,825	1,946
Property [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance, Property, plant and equipment	3,429	3,919
Additions	220	167
Disposals	(18)	(761)
Change in fair value of investment properties	0	0
Exchange and other movements	(138)	104	[1]
Ending balance, Property, plant and equipment	3,493	3,429		3,919
Property [member] | Accumulated depreciation and impairment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance, Property, plant and equipment	(1,483)	(1,697)
Depreciation charge	(171)	(186)
Impairment	(28)
Disposals	0	(635)
Exchange and other movements	14	(235)	[1]
Ending balance, Property, plant and equipment	(1,668)	(1,483)		(1,697)
Equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance, Property, plant and equipment	797
Ending balance, Property, plant and equipment	631	797
Equipment [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance, Property, plant and equipment	3,840	4,259
Additions	299	370
Disposals	(1,082)	(631)
Change in fair value of investment properties	0	0
Exchange and other movements	(309)	(158)	[1]
Ending balance, Property, plant and equipment	2,748	3,840		4,259
Equipment [member] | Accumulated depreciation and impairment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance, Property, plant and equipment	(3,043)	(3,177)
Depreciation charge	(275)	(327)
Impairment	0
Disposals	(972)	(405)
Exchange and other movements	229	56	[1]
Ending balance, Property, plant and equipment	(2,117)	(3,043)		(3,177)
Leased assets [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance, Property, plant and equipment	1
Ending balance, Property, plant and equipment	0	1
Leased assets [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance, Property, plant and equipment	10	62
Additions	0	0
Disposals	(1)	0
Change in fair value of investment properties	0	0
Exchange and other movements	0	(52)	[1]
Ending balance, Property, plant and equipment	9	10		62
Leased assets [member] | Accumulated depreciation and impairment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance, Property, plant and equipment	(9)	(38)
Depreciation charge	0	0
Impairment	0
Disposals	0	0
Exchange and other movements	0	29	[1]
Ending balance, Property, plant and equipment	(9)	(9)		(38)
Investment property [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance, Property, plant and equipment	81
Ending balance, Property, plant and equipment	116	81
Investment property [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance, Property, plant and equipment	81	140
Additions	114	0
Disposals	(69)	(6)
Change in fair value of investment properties	(5)	0
Exchange and other movements	(5)	(53)	[1]
Ending balance, Property, plant and equipment	116	81		140
Investment property [member] | Accumulated depreciation and impairment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance, Property, plant and equipment	0	0
Depreciation charge	0	0
Impairment	0
Disposals	0	0
Exchange and other movements	0	0	[1]
Ending balance, Property, plant and equipment	£ 0	£ 0		£ 0

[1] Includes property, plant and equipment relating to BAGL of £ 627 m (cost of £ 1,066 m less accumulated depreciation of £ 439 m) which was reclassified to held for sale.

XML

Property, plant and equipment (Parenthetical) (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Exchange and other movements	£ (452)	£ (159)	[1]
Accumulated depreciation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Exchange and other movements	£ 243	150	[1]
Barclay's Africa Banking Group Limited (BAGL) [member]
Disclosure of detailed information about property, plant and equipment [line items]
Exchange and other movements		627
Barclay's Africa Banking Group Limited (BAGL) [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Exchange and other movements		1,066
Barclay's Africa Banking Group Limited (BAGL) [member] | Accumulated depreciation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Exchange and other movements		£ 439

[1] Includes property, plant and equipment relating to BAGL of £ 627 m (cost of £ 1,066 m less accumulated depreciation of £ 439 m) which was reclassified to held for sale.

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Goodwill and intangible assets (Narrative) (Details) - GBP (£) £ in Millions		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Goodwill impairment		£ 0	£ 0	£ 102
Operating segments [member] | Reportable segments [member]
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]
Goodwill		3,899	3,917
Operating segments [member] | Barclays UK [member]
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]
Goodwill		3,574	3,556
Individual assets or cash-generating units [member]
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]
Goodwill		769	787
Woolwich in Personal Banking and Business Banking [Member] | Barclays UK [member]
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]
Goodwill		£ 3,130
Woolwich in Personal Banking and Business Banking [Member] | Operating segments [member] | Barclays UK [member]
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]
Goodwill			£ 3,130
Explanation of period over which management has projected cash flows		The recoverable amount of the CGU, calculated as value in use, has been determined using cash flow predictions based on financial budgets approved by management and covering a five-year period
Growth rate used to extrapolate cash flow projections		2.00%	2.00%
Amount by which unit's recoverable amount exceeds its carrying amount		£ 5,262	£ 4,130
Discount rate applied to cash flow projections		13.90%	14.60%
Description of key assumptions on which management has based cash flow projections		A one percentage point change in the discount rate or terminal growth rate would increase or decrease the recoverable amount by £1,128m (2016: £988m) and £734m (2016: £615m) respectively. A reduction in the forecast cash flows of 10% per annum would reduce the recoverable amount by £1,409m (2016: £1,293m).
Increase in recoverable amount of asset or cash-generating unit, discount rate or terminal rate		£ 1,128	£ 988
Decrease in recoverable amount of asset or cash-generating unit, discount rate or terminal rate		734	615
Decrease in recoverable amount of asset or cash-generating unit, reduction in forecast cash flows		£ 1,409	£ 1,293
Internally generated software [member] | Bottom of range [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Annual rates in calculating amortisation	[1]	12 months
Internally generated software [member] | Top of range [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Annual rates in calculating amortisation	[1]	6 years
Core banking platforms [Member] | Bottom of range [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Annual rates in calculating amortisation		10 years
Core banking platforms [Member] | Top of range [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Annual rates in calculating amortisation		15 years
Other software [member] | Bottom of range [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Annual rates in calculating amortisation		12 months
Other software [member] | Top of range [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Annual rates in calculating amortisation		6 years
Customer lists [member] | Bottom of range [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Annual rates in calculating amortisation		12 months
Customer lists [member] | Top of range [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Annual rates in calculating amortisation		25 years
Licences and other [member] | Bottom of range [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Annual rates in calculating amortisation		12 months
Licences and other [member] | Top of range [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Annual rates in calculating amortisation		25 years

[1] Exce ptions to the above rate relate to useful lives of certain core banking platforms that are assessed individually and, if appropriate, amortised over longer periods ranging from 10 to 15 years.

XML

Goodwill and intangible assets (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	£ 7,726	£ 8,222
Intangible assets and goodwill	7,849	7,726
Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	12,237	12,625
Additions and disposals	676	1,017
Exchange and other movements	(160)	(1,405)
Intangible assets and goodwill	12,753	12,237
Accumulated depreciation, amortisation and impairment [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	(4,511)	(4,403)
Disposals	256	150
Amortisation charge	(715)	(670)
Impairment charge	(52)	(74)
Exchange and other movements	118	486
Intangible assets and goodwill	(4,904)	(4,511)
Goodwill [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	3,917
Intangible assets and goodwill	3,899	3,917
Goodwill [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	4,847	5,603
Additions and disposals	0	(77)
Exchange and other movements	(88)	(679)
Intangible assets and goodwill	4,759	4,847
Goodwill [member] | Accumulated depreciation, amortisation and impairment [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	(930)	(998)
Disposals	0	77
Amortisation charge	0	0
Impairment charge	0	0
Exchange and other movements	70	(9)
Intangible assets and goodwill	(860)	(930)
Internally generated software [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	3,063
Intangible assets and goodwill	3,306	3,063
Internally generated software [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	4,927	4,112
Additions and disposals	662	955
Exchange and other movements	(88)	(140)
Intangible assets and goodwill	5,501	4,927
Internally generated software [member] | Accumulated depreciation, amortisation and impairment [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	(1,864)	(1,634)
Disposals	207	46
Amortisation charge	(546)	(476)
Impairment charge	(52)	(72)
Exchange and other movements	60	272
Intangible assets and goodwill	(2,195)	(1,864)
Other software [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	61
Intangible assets and goodwill	114	61
Other software [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	204	542
Additions and disposals	16	2
Exchange and other movements	207	(340)
Intangible assets and goodwill	427	204
Other software [member] | Accumulated depreciation, amortisation and impairment [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	(143)	(212)
Disposals	10	1
Amortisation charge	(32)	(36)
Impairment charge	0	(1)
Exchange and other movements	(148)	105
Intangible assets and goodwill	(313)	(143)
Customer lists [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	477
Intangible assets and goodwill	338	477
Customer lists [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	1,708	1,665
Additions and disposals	(15)	59
Exchange and other movements	(146)	(16)
Intangible assets and goodwill	1,547	1,708
Customer lists [member] | Accumulated depreciation, amortisation and impairment [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	(1,231)	(1,081)
Disposals	15	14
Amortisation charge	(101)	(129)
Impairment charge	0	0
Exchange and other movements	108	(35)
Intangible assets and goodwill	(1,209)	(1,231)
Licences and other [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	208
Intangible assets and goodwill	192	208
Licences and other [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	551	703
Additions and disposals	13	78
Exchange and other movements	(45)	(230)
Intangible assets and goodwill	519	551
Licences and other [member] | Accumulated depreciation, amortisation and impairment [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	(343)	(478)
Disposals	24	12
Amortisation charge	(36)	(29)
Impairment charge	0	(1)
Exchange and other movements	28	153
Intangible assets and goodwill	£ (327)	£ (343)

XML

Goodwill and intangible assets - Goodwill (Details) - Operating segments [member] - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016
Reportable segments [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Goodwill	£ 3,899	£ 3,917
Barclays UK [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Goodwill	3,574	3,556
Barclays International [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Goodwill	£ 325	£ 361

XML

Operating leases (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016
Property [member]
Disclosure of finance lease and operating lease by lessee [line items]
Total	£ 2,513	£ 2,858
Equipment [member]
Disclosure of finance lease and operating lease by lessee [line items]
Total	23	23
Not later than one year [member] | Property [member]
Disclosure of finance lease and operating lease by lessee [line items]
Total	332	364
Not later than one year [member] | Equipment [member]
Disclosure of finance lease and operating lease by lessee [line items]
Total	2	0
Over one year but not more than five years [member] | Property [member]
Disclosure of finance lease and operating lease by lessee [line items]
Total	844	974
Over one year but not more than five years [member] | Equipment [member]
Disclosure of finance lease and operating lease by lessee [line items]
Total	21	23
Over five years [member] | Property [member]
Disclosure of finance lease and operating lease by lessee [line items]
Total	1,337	1,520
Over five years [member] | Equipment [member]
Disclosure of finance lease and operating lease by lessee [line items]
Total	£ 0	£ 0

XML

Operating leases (Narrative) (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of operating leases [abstract]
Minimum lease payments receivable under non-cancellable operating lease	£ 0	£ 0
Minimum operating lease payments recognised as expense	342	560
Expected future minimum sublease payments receivable under non-cancellable subleases, classified as operating lease	£ 53	£ 2

XML

Accruals, deferred income and other liabilities (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Accruals and deferred income [abstract]
Accruals and deferred income	£ 3,951	£ 4,422
Other ceditors	4,563	4,382
Obligations under finance leases (refer Note 21)	20	15
Insurance contract liabilities, including unit-linked liabilities	31	52
Accruals, deferred income and other liabilities	£ 8,565	£ 8,871	£ 10,610

XML

Provisions (Details) £ in Millions	12 Months Ended
	Dec. 31, 2017 GBP (£)
Disclosure of other provisions [line items]
Provisions, Beginning balance	£ 4,134
Additions	1,975
Amounts utilised	(2,214)
Unused amounts reversed	(346)
Exchange and other movements	(6)
Provisions, Ending balance	3,543
Onerous contracts [member]
Disclosure of other provisions [line items]
Provisions, Beginning balance	385
Additions	81
Amounts utilised	(210)
Unused amounts reversed	(33)
Exchange and other movements	2
Provisions, Ending balance	225
Redundancy and restructuring [member]
Disclosure of other provisions [line items]
Provisions, Beginning balance	206
Additions	163
Amounts utilised	(124)
Unused amounts reversed	(85)
Exchange and other movements	(1)
Provisions, Ending balance	159
Undrawn contractually committed facilities and guarantees [Member]
Disclosure of other provisions [line items]
Provisions, Beginning balance	67
Additions	73
Amounts utilised	(1)
Unused amounts reversed	(60)
Exchange and other movements	0
Provisions, Ending balance	79
Payment protection insurance redress [Member]
Disclosure of other provisions [line items]
Provisions, Beginning balance	1,979
Additions	709
Amounts utilised	(1,094)
Unused amounts reversed	0
Exchange and other movements	12
Provisions, Ending balance	1,606
Other customer redress [Member]
Disclosure of other provisions [line items]
Provisions, Beginning balance	712
Additions	369
Amounts utilised	(345)
Unused amounts reversed	(83)
Exchange and other movements	(14)
Provisions, Ending balance	639
Legal, competition and regulatory matters [member]
Disclosure of other provisions [line items]
Provisions, Beginning balance	455
Additions	398
Amounts utilised	(341)
Unused amounts reversed	(55)
Exchange and other movements	(22)
Provisions, Ending balance	435
Sundry provisions [member]
Disclosure of other provisions [line items]
Provisions, Beginning balance	330
Additions	182
Amounts utilised	(99)
Unused amounts reversed	(30)
Exchange and other movements	17
Provisions, Ending balance	£ 400

XML

Provisions - Actual data, key forecast assumptions, and a sensitivity analysis (Details) claims in Thousands	12 Months Ended
	Dec. 31, 2017 £ / claims claims
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Customer initiated claims received and processed | claims	2,130	[1]
Average uphold rate per claim	87.00%	[2]
Average redress per valid claim | £ / claims	2,036	[3]
Customer initiated claims received and processed sensitivity analysis	50k=£104m	[1]
Average uphold rate per claim sensitivity analysis	1%=£11m	[2]
Average redress per valid claim sensitivity analysis	£100=£50m	[4]
Forecast expected member [Member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Customer initiated claims received and processed | claims	570	[1]
Average uphold rate per claim	87.00%	[2]
Average redress per valid claim | £ / claims	1,989	[3]

[1] Total claim s received directly by Barclays to date, including those received via claims management companies but excluding those for which no PPI policy exists and excluding responses to proactive mailing. The sensitivity analysis has been calculated to show the impact a 50,000 increase or decrease in the number of customer initiated claims would have on the provision level.

[2] Average uphold rate per customer initiated claims received directly by Barclays and proactive mailings, e xcluding those for which no PPI policy exists. The sensitivity analysis has been calculated to show the impact in a 1% change in the average uphold rate per claim would have on the provision level

[3] Average redress stated on a per policy basi s for future customer initiated complaints received directly by Barclays . The sensitivity analysis has been calculated to show the impact a £100 increase or decrease in the average redress per claim would have on the provision level .

[4] Average redress stated on a per policy basi s for future customer initiated complaints received directly by Barclays . The sensitivity analysis has been calculated to show the impact a £100 increase or decrease in the average redress per claim would have on the provision level .

XML

Provisions - Actual data, key forecast assumptions, and a sensitivity analysis (Parenthetical) (Details)	12 Months Ended
	Dec. 31, 2017
Customer initiated claims [Member]
Disclosure of other provisions [line items]
Description of methods and assumptions used in preparing sensitivity analysis for actuarial assumptions	The sensitivity analysis has been calculated to show the impact a 50,000 increase or decrease in the number of customer initiated claims would have on the provision level.
Average uphold rate per customer initiated claims [Member]
Disclosure of other provisions [line items]
Description of methods and assumptions used in preparing sensitivity analysis for actuarial assumptions	The sensitivity analysis has been calculated to show the impact in a 1% change in the average uphold rate per claim would have on the provision level.
Average redress per valid claim [Member]
Disclosure of other provisions [line items]
Description of methods and assumptions used in preparing sensitivity analysis for actuarial assumptions	The sensitivity analysis has been calculated to show the impact a £100 increase or decrease in the average redress per claim would have on the provision level.

XML

Provisions (Narrative) (Details) claims in Thousands, £ in Millions		12 Months Ended
		Dec. 31, 2017 GBP (£) claims	Dec. 31, 2016 GBP (£) claims
Disclosure of other provisions [line items]
Other provisions		£ 3,543	£ 4,134
Amounts utilised		£ 2,214
Customer initiated claims received and processed | claims	[1]	2,130
Other customer redress [Member]
Disclosure of other provisions [line items]
Other provisions		£ 639	712
Amounts utilised		345
Payment protection insurance redress [Member]
Disclosure of other provisions [line items]
Other provisions		1,606	£ 1,979
Amounts utilised		£ 1,094
Customer initiated claims received and processed | claims		2,100	1,800
Increase (decrease) in customer initiated claims received and processed		16.00%
Payment protection insurance redress [Member] | Cumulative provisions [Member]
Disclosure of other provisions [line items]
Other provisions		£ 9,200	£ 8,400
Amounts utilised		7,600	6,400
Residual other provisions		1,600	2,000
Not later than one year [member] | Other customer redress [Member]
Disclosure of other provisions [line items]
Expected reimbursement, other provisions		2,394	2,045
Not later than one year [member] | Other customer redress [Member] | Historic pricing practices [Member]
Disclosure of other provisions [line items]
Other provisions		£ 211	£ 264

[1] Total claim s received directly by Barclays to date, including those received via claims management companies but excluding those for which no PPI policy exists and excluding responses to proactive mailing. The sensitivity analysis has been calculated to show the impact a 50,000 increase or decrease in the number of customer initiated claims would have on the provision level.

XML

Contingent liabilities and commitments (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure of contingent liabilities [line items]
Contingent liabilities	£ 19,012	£ 19,939
Documentary credits and other short-term trade related transactions	812	1,005
Standby facilities, credit lines and other commitments	314,761	302,681
Guarantees and letters of credit pledged as collateral security [Member]
Disclosure of contingent liabilities [line items]
Contingent liabilities	14,275	15,303
Performance guarantees, acceptances and endorsements [Member]
Disclosure of contingent liabilities [line items]
Contingent liabilities	£ 4,737	£ 4,636

XML

Contingent liabilities and commitments (Narrative) (Details) - GBP (£) £ in Millions		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016
Disclosure of contingent liabilities [line items]
Other liabilities	[1]		£ 75,066.0
Financial Services Compensation Scheme [Member]
Disclosure of contingent liabilities [line items]
Compensation to depositors		£ 4,700.0	15,700.0
Financial Services Compensation Scheme [Member] | HM Treasury loan facility [Member] | Bradford and Bingley [Member]
Disclosure of contingent liabilities [line items]
Repayment of loan facility		10,900.0
FSCS liability for the interest levy [Member]
Disclosure of contingent liabilities [line items]
Other liabilities		£ 2.7	£ 55.0

[1] As at 31 December 2017, other assets includes balances of £1,193m (2016: £71,454m) and other liabilities includes balances of £ nil m (2016: £65,292m) relating to amounts held for sale. Please refer to Note 4 3 for details.

XML

Legal, competition and regulatory matters (Narrative) (Details)	1 Months Ended										3 Months Ended	12 Months Ended							48 Months Ended
	Nov. 30, 2017 GBP (£)	Sep. 30, 2017 GBP (£)	May 31, 2017 GBP (£)	Feb. 28, 2017 GBP (£)	Jan. 31, 2017	Nov. 30, 2016 GBP (£)	Jan. 31, 2016 GBP (£)	Oct. 31, 2014 GBP (£)	Sep. 30, 2013 GBP (£)	Oct. 31, 2008 GBP (£)	Dec. 31, 2017 GBP (£)	Dec. 31, 2017 GBP (£)	Dec. 31, 2016 GBP (£) class_actions	Dec. 31, 2015 GBP (£) lawsuits	Dec. 31, 2014 GBP (£)	Dec. 31, 2013 GBP (£)	Dec. 31, 2012 GBP (£)	Dec. 31, 2008 GBP (£)	Dec. 31, 2008 GBP (£)	Nov. 30, 2008 GBP (£)	Apr. 25, 2008 GBP (£)
Disclosure of contingent liabilities [line items]
Losses on litigation settlements												£ 0	£ 0	£ 1,237,000,000
Provisions recognised												2,214,000,000
Barclays Bank PLC [member]
Disclosure of contingent liabilities [line items]
Losses on litigation settlements												£ 0	0	£ 1,237,000,000
Investigations into certain advisory services agreements and other matters and civil action [Member]
Disclosure of contingent liabilities [line items]
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability												Barclays Bank PLC entered into two advisory services agreements with Qatar Holding LLC (Qatar Holding) in June and October 2008 (the Agreements). The FCA commenced an investigation into whether the Agreements may have related to Barclays PLC’s capital raisings in June and November 2008 (the Capital Raisings). The existence of the June 2008 advisory services agreement was disclosed, but the entry into the advisory services agreement in October 2008 and the fees payable under the Agreements, which amounted to a total of £322m payable over a period of five years, were not disclosed in the announcements or public documents relating to the Capital Raisings. The SFO also commenced an investigation into the Agreements and into a $3bn loan (the Loan) provided by Barclays Bank PLC in November 2008 to the State of Qatar.
Service agreement fees payable										£ 322,000,000
Advisory service fees payable, term										5 years
Loans to government																				£ 3,000,000,000
Information about contingent liabilities that disclosure is not practicable												It is not currently practicable to provide an estimate of the financial impact of the actions described on the Group or what effect that they might have upon the Group’s operating results, cash flows or financial position in any particular period. PCP has made a claim against Barclays Bank PLC for damages of up to £1,477m plus interest and costs. This amount does not necessarily reflect Barclays Bank PLC’s potential financial exposure if a ruling were to be made against it in that matter.
SFO Proceedings [member]
Disclosure of contingent liabilities [line items]
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability												In June 2017, the SFO charged Barclays PLC with two offences of conspiring with certain former senior officers and employees of Barclays to commit fraud by false representations relating to the Agreements and one offence of unlawful financial assistance contrary to section 151 of the Companies Act 1985 in relation to the Loan. In February 2018, the SFO also charged Barclays Bank PLC in respect of the Loan. Barclays PLC and Barclays Bank PLC intend to defend the respective charges brought against them (the Charges). The trial of the Charges has been scheduled to begin in January 2019.
FCA Proceedings and other investigations [Member]
Disclosure of contingent liabilities [line items]
Loss contingency, Financial penalty warning									£ 50,000,000
Civil action [Member]
Disclosure of contingent liabilities [line items]
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability												In January 2016, PCP Capital Partners LLP and PCP International Finance Limited (PCP) served a claim on Barclays Bank PLC seeking damages of £721.4m plus interest and costs for fraudulent misrepresentation and deceit, arising from alleged statements made by Barclays Bank PLC to PCP in relation to the terms on which securities were to be issued to potential investors, allegedly including PCP, in the November 2008 capital raising. Following amendment of their claim in November 2017, PCP now seeks damages of up to £1,477m (plus interest from November 2017) and costs. Barclays Bank PLC is defending the claim and trial is scheduled to commence in October 2019.
Loss Contingency, Damages Sought, claimed amounts, Value	£ 1,447,000,000						£ 721,400,000
Investigation into Americas Wealth & Investment Management advisory business [Member]
Disclosure of contingent liabilities [line items]
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability												The SEC has carried out an investigation into certain practices in Barclays' former Wealth Americas investment advisory business relating to certain due diligence failures, fee and billing practices and mutual fund fee waivers and related disclosures.
Losses on litigation settlements			£ 97,000,000
Penalty settlement [Member]
Disclosure of contingent liabilities [line items]
Losses on litigation settlements			30,000,000
Remediation and disorgement settlement [Member]
Disclosure of contingent liabilities [line items]
Losses on litigation settlements			67,000,000
Investigations into LIBOR and other benchmarks [Member]
Disclosure of contingent liabilities [line items]
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability												In 2012, Barclays Bank PLC announced that it had reached settlements with the Financial Services Authority (FSA) (as predecessor to the FCA), the US Commodity Futures Trading Commission (CFTC) and the DOJ in relation to their investigations concerning certain benchmark interest rate submissions, and Barclays Bank PLC paid total penalties of £290m. The settlement with the DOJ was made by entry into a Non-Prosecution Agreement (NPA) which has now expired. Barclays PLC, Barclays Bank PLC and BCI have reached settlements with certain other regulators and law enforcement agencies. Barclays Bank PLC continues to respond to requests for information from the SFO in relation to its ongoing LIBOR investigation, including in respect of Barclays Bank PLC. The investigation by the prosecutor’s office in Trani, Italy also remains pending.
Information about contingent liabilities that disclosure is not practicable												It is not currently practicable to provide an estimate of the financial impact of the actions described on the Group or what effect that they might have upon the Group’s operating results, cash flows or financial position in any particular period.
Losses on litigation settlements																	£ 290,000,000
LIBOR and other benchmark civil actions [Member]
Disclosure of contingent liabilities [line items]
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability												Following settlement of the investigations referred to above in ‘Investigations into LIBOR and other Benchmarks’ various individuals and corporates in a range of jurisdictions have threatened or brought civil actions against the Group. While certain cases have been dismissed or settled subject to approval from the court (and in the case of class actions, the right of class members to opt out of the settlement and to seek to file their own claims), other actions remain pending and their ultimate impact is unclear.
USD LIBOR Cases in MDL Court [Member]
Disclosure of contingent liabilities [line items]
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability												The majority of the USD LIBOR cases, which have been filed in various US jurisdictions, have been consolidated for pre-trial purposes before a single judge in the US District Court in the Southern District of New York (SDNY) (MDL Court). The complaints are substantially similar and allege, amongst other things, that Barclays Bank PLC and the other banks individually and collectively violated provisions of the US Sherman Antitrust Act (Antitrust Act), the US Commodity Exchange Act (CEA), the US Racketeer Influenced and Corrupt Organizations Act (RICO) and various state laws by manipulating USD LIBOR rates. The proposed class actions purported to be brought on behalf of (amongst others) plaintiffs that (i) engaged in USD LIBOR-linked over-the-counter transactions (OTC Class); (ii) purchased USD LIBOR-linked financial instruments on an exchange (Exchange-Based Class); (iii) purchased USD LIBOR-linked debt securities (Debt Securities Class); (iv) purchased adjustable-rate mortgages linked to USD LIBOR (Homeowner Class); or (v) issued loans linked to USD LIBOR (Lender Class).
Information about contingent liabilities that disclosure is not practicable												Aside from the settlements discussed above, it is not currently practicable to provide an estimate of any further financial impact of the actions described on the Group or what effect that they might have upon the Group’s operating results, cash flows or financial position in any particular period.
Number of lawsuits with specified damages sought | lawsuits														5
Lawsuits with specified damages sought [Member]
Disclosure of contingent liabilities [line items]
Loss Contingency, Damages Sought, claimed amounts, Value																	£ 1,250,000,000
Exchange-Based Class claims [Member]
Disclosure of contingent liabilities [line items]
Losses on litigation settlements		£ 15,000,000						£ 5,000,000							£ 20,000,000
OTC Class claims [Member]
Disclosure of contingent liabilities [line items]
Losses on litigation settlements														£ 120,000,000
Debt Securities Class claims [Member]
Disclosure of contingent liabilities [line items]
Losses on litigation settlements						£ 7,100,000
EURIBOR Case in the SDNY [Member]
Disclosure of contingent liabilities [line items]
Losses on litigation settlements														94,000,000
Foreign Exchange investigations [Member]
Disclosure of contingent liabilities [line items]
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability												In 2015 the Group reached settlements with the CFTC, the DOJ, the New York State Department of Financial Services (NYDFS), the Board of Governors of the Federal Reserve System (Federal Reserve) and the FCA (together, the 2015 Resolving Authorities) in relation to investigations into certain sales and trading practices in the Foreign Exchange market. In connection with these settlements, the Group paid total penalties of approximately $2.38bn and agreed to undertake certain remedial actions.
Information about contingent liabilities that disclosure is not practicable												Aside from the settlements discussed above, and a provision of E240m recognised in Q4 2017, it is not currently practicable to provide an estimate of any further financial impact of the actions described on the Group or what effect they might have on the Group’s operating results, cash flows or financial position in any particular period.
Losses on litigation settlements														2,380,000,000
Number of years probation					3 years
Provisions recognised											£ 240,000,000
Fines settlement [Member]
Disclosure of contingent liabilities [line items]
Losses on litigation settlements														650,000,000
Violation of NPA [Member]
Disclosure of contingent liabilities [line items]
Losses on litigation settlements														60,000,000
Civil actions in respect of Foreign Exchange [Member]
Disclosure of contingent liabilities [line items]
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability												Following settlement of certain investigations referred to above in ‘Foreign Exchange Investigations’ a number of individuals and corporates in a range of jurisdictions have threatened or brought civil actions against the Group and other banks in relation to Foreign Exchange or may do so in future. Certain of these cases have been dismissed or have been settled subject to final approval from the relevant court (and in the case of class actions, the right of class members to opt out of the settlement and to seek to file their own claims).
Information about contingent liabilities that disclosure is not practicable												Aside from the settlements discussed above, it is not currently practicable to provide an estimate of any further financial impact of the actions described above on the Group or what effect that they might have upon the Group’s operating results, cash flows or financial position in any particular period.
Consolidated FX Action [Member] | Barclays Bank PLC [member] | Barclays Capital Inc [Member]
Disclosure of contingent liabilities [line items]
Losses on litigation settlements														£ 384,000,000
Last Look Actions [Member]
Disclosure of contingent liabilities [line items]
Losses on litigation settlements													50,000,000
Last Look Actions [Member] | Barclays Bank PLC [member] | Barclays Capital Inc [Member]
Disclosure of contingent liabilities [line items]
Losses on litigation settlements													£ 50,000,000
Number of class actions filed | class_actions													2
Number of class actions settled on class-wide basis | class_actions													1
Last Look Actions [Member] | United States Residential Mortgages [Member]
Disclosure of contingent liabilities [line items]
Number of class actions voluntarily dismissed | class_actions													1
Canadian FX Action [Member] | Barclays Bank PLC [member] | Barclays Capital Inc [Member]
Disclosure of contingent liabilities [line items]
Litigation settlements approved, value												£ 14,800,000
Civil actions in respect of ISDAFIX [Member] | Barclays Bank PLC [member] | Barclays Capital Inc [Member]
Disclosure of contingent liabilities [line items]
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability												In 2014, a number of ISDAFIX related civil actions were filed in the SDNY on behalf of proposed class of plaintiffs, alleging that Barclays Bank PLC, a number of other banks and one broker violated the Antitrust Act and several state laws by engaging in a conspiracy to manipulate the USD ISDAFIX.
Loss Contingency, Damages Sought, claimed amounts, Value															£ 30,000,000
US residential and commercial mortgage-related activity and litigation [Member]
Disclosure of contingent liabilities [line items]
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability												The Group’s activities within the US residential mortgage sector during the period from 2005 through 2008 included: sponsoring and underwriting of approximately $39bn of private-label securitisations; economic underwriting exposure of approximately $34bn for other private-label securitisations; sales of approximately $0.2bn of loans to government sponsored enterprises (GSEs); sales of approximately $3bn of loans to others; and sales of approximately $19.4bn of loans (net of approximately $500m of loans sold during this period and subsequently repurchased) that were originated and sold to third parties by mortgage originator affiliates of an entity that the Group acquired in 2007 (Acquired Subsidiary).
US residential and commercial mortgage-related activity and litigation [Member] | United States Residential Mortgages [Member]
Disclosure of contingent liabilities [line items]
Information about contingent liabilities that disclosure is not practicable												Save for the remaining pending action described under ‘RMBS Securities Claims’ and the May 2017 settlement above, it is not currently practicable to provide an estimate of any further financial impact of the actions described on the Group or what effect that they might have upon the Group’s operating results, cash flows or financial position in any particular period. The cost of resolving these actions could individually or in aggregate prove to be substantial.
US residential and commercial mortgage-related activity and litigation [Member] | Private-label securitisations [Member]
Disclosure of contingent liabilities [line items]
Revenue																			£ 39,000,000,000
US residential and commercial mortgage-related activity and litigation [Member] | Other private-label securitisations [Member]
Disclosure of contingent liabilities [line items]
Revenue																			34,000,000,000
RMBS Repurchase Requests [Member] | United States Residential Mortgages [Member] | Government sponsored enterprises [Member]
Disclosure of contingent liabilities [line items]
Revenue																			200,000,000
RMBS Repurchase Requests [Member] | United States Residential Mortgages [Member] | Other customers [Member]
Disclosure of contingent liabilities [line items]
Revenue																			3,000,000,000
RMBS Repurchase Requests [Member] | Subsquently repurchased [Member]
Disclosure of contingent liabilities [line items]
Revenue																			500,000,000
RMBS Repurchase Requests [Member] | Originated and sold to third parties by Acquired Subsidiary [Member]
Disclosure of contingent liabilities [line items]
Revenue																			19,400,000,000
Cumulative realised gain (loss)											1,300,000,000	£ 1,300,000,000
Original unpaid principal balance at time of sale											2,100,000,000	2,100,000,000
RMBS Repurchase Requests [Member] | Sponsored securitisations [Member]
Disclosure of contingent liabilities [line items]
Revenue																			£ 5,000,000,000
RMBS Securities Claims [Member] | United States Residential Mortgages [Member]
Disclosure of contingent liabilities [line items]
Cumulative realised gain (loss)											0	0
Outstanding balance on face value of loans											£ 100,000,000	£ 100,000,000
Secondary Trading Investigation [Member] | Barclays Capital Inc [Member]
Disclosure of contingent liabilities [line items]
Litigation settlements approved, value			£ 16,560,000
Secondary Trading Investigation [Member] | United States Residential Mortgages [Member]
Disclosure of contingent liabilities [line items]
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability												The Group has received requests for information and subpoenas from the SEC, the US Attorney’s Office for the District of Connecticut and the Special Inspector General for the US Troubled Asset Relief Program related to trading practices in the secondary market for both RMBS and CMBS.
Alternative trading systems and high-frequency trading [Member] | Barclays Capital Inc [Member]
Disclosure of contingent liabilities [line items]
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability												In 2014, the NYAG filed a complaint (NYAG Complaint) against Barclays PLC and BCI in the Supreme Court of the State of New York alleging, amongst other things, that Barclays PLC and BCI engaged in fraud and deceptive practices in connection with LX, the Group’s SEC-registered ATS.
Information about contingent liabilities that disclosure is not practicable												The class actions seek unspecified monetary damages and injunctive relief. It is not currently practicable to provide an estimate of the financial impact of the actions described on the Group or what effect they might have upon the Group’s operating results, cash flows or financial position in any particular period.
Alternative trading systems and high-frequency trading [Member] | Barclays Capital Inc [Member] | Securities and Exchange Commission [Member]
Disclosure of contingent liabilities [line items]
Losses on litigation settlements				£ 35,000,000
Alternative trading systems and high-frequency trading [Member] | Barclays Capital Inc [Member] | New York Attorney General [Member]
Disclosure of contingent liabilities [line items]
Losses on litigation settlements				£ 35,000,000
FERC and other civil actions [Member]
Disclosure of contingent liabilities [line items]
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability												In 2012, FERC issued an Order to Show Cause and Notice of Proposed Penalties (Order and Notice) against Barclays Bank PLC and four of its former traders asserting that Barclays Bank PLC and its former traders violated FERC’s Anti-Manipulation Rule by manipulating the electricity markets in and around California from 2006 to 2008, and proposed civil penalties and profit disgorgement to be paid by Barclays Bank PLC.
Losses on litigation settlements												£ 105,000,000
Civil penalty [Member]
Disclosure of contingent liabilities [line items]
Losses on litigation settlements												70,000,000				£ 435,000,000
Disgorgement [Member]
Disclosure of contingent liabilities [line items]
Losses on litigation settlements												£ 35,000,000				£ 34,900,000
American Depositary Shares [Member]
Disclosure of contingent liabilities [line items]
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability												The securities class action against Barclays PLC, Barclays Bank PLC and various former members of Barclays Bank PLC's Board of Directors alleges misstatements and omissions in offering documents for certain American Depositary Shares issued by Barclays Bank PLC in April 2008 with an original face amount of approximately $2.5 billion (the April 2008 Offering). The plaintiffs assert claims under the Securities Act of 1933, alleging misstatements and omissions concerning (amongst other things) Barclays Bank PLC’s portfolio of mortgage-related (including US subprime-related) securities, Barclays Bank PLC’s exposure to mortgage and credit market risk, and Barclays Bank PLC’s financial condition. The plaintiffs have not specifically alleged the amount of their damages. In June 2016, the SDNY certified the action as a class action. In September 2017, the SDNY granted the defendants’ motion for summary judgment. Plaintiffs are appealing this decision.
Information about contingent liabilities that disclosure is not practicable												It is not currently practicable to provide an estimate of the financial impact of the action described on the Group or what effect that it might have upon the Group’s operating results, cash flows or financial position in any particular period.
Issued capital																					£ 2,500,000,000
Civil actions in respect of the US Anti-Terrorism Act [Member]
Disclosure of contingent liabilities [line items]
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability												In 2015, an amended civil complaint was filed in the US Federal Court in the EDNY by a group of approximately 250 plaintiffs, alleging that Barclays Bank PLC and a number of other banks engaged in a conspiracy and violated the ATA by facilitating US dollar denominated transactions for the Government of Iran and various Iranian banks, which in turn funded Hezbollah and other attacks that injured or killed the plaintiffs’ family members. Plaintiffs seek to recover for pain, suffering and mental anguish pursuant to the provisions of the ATA, which allows for the tripling of any proven damages and attorneys' fees. Plaintiffs filed a second amended complaint in July 2016 (the Second Amended Complaint), which, among other things, added various plaintiffs, bringing the total number of plaintiffs to approximately 350. Defendants have moved to dismiss the Second Amended Complaint. In November 2017, a separate civil complaint was filed in the US Federal Court in the SDNY by a group of approximately 160 plaintiffs, alleging claims under the ATA against Barclays Bank PLC and a number of other banks substantially similar to those in the Second Amended Complaint. Defendants intend to move to dismiss this complaint.
Information about contingent liabilities that disclosure is not practicable												It is not currently practicable to provide an estimate of the financial impact of the actions described on the Group or what effect that they might have upon the Group’s operating results, cash flows or financial position in any particular period.
CCUK Finance Limited and CIAC Corporation [Member]
Disclosure of contingent liabilities [line items]
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability												In May 2017, Barclays Bank PLC was served with a civil claim by CCUK Finance Limited and CIAC Corporation issued in the English High Court alleging breach of a contractual indemnity, fraudulent misrepresentation and breach of warranty arising out of the sale of a portfolio of credit cards in 2007. Barclays Bank PLC has filed a defence and counterclaim.
Loss Contingency, Damages Sought, claimed amounts, Value												£ 1,000,000,000
Information about contingent liabilities that disclosure is not practicable												The claim seeks damages of not less than £1bn plus interest and costs. The damages claimed do not necessarily reflect Barclays Bank PLC’s potential financial exposure if a ruling were to be made against it. It is not currently practicable to provide an estimate of the financial impact of the action described or what effect it might have upon operating results, cash flows or the Group’s financial position in any particular period.
Portuguese Competition Authority investigation [Member]
Disclosure of contingent liabilities [line items]
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability												The Portuguese Competition Authority is investigating whether competition law was infringed by the exchange of information about retail credit products amongst 15 banks in Portugal, including the Group, over a period of 11 years with particular reference to mortgages, consumer lending and lending to small and medium enterprises. The Group is cooperating with the investigation.
Information about contingent liabilities that disclosure is not practicable												It is not currently practicable to provide an estimate of the financial impact of the action described or what effect it might have upon operating results, cash flows or the Group’s financial position in any particular period.
Period under investigation of competition law infringment												11 years
BDC Finance LLC [Member]
Disclosure of contingent liabilities [line items]
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability												In 2008, BDC filed a complaint in the NY Supreme Court alleging that Barclays Bank PLC breached the Agreement when it failed to transfer approximately $40m of alleged excess collateral in response to BDC’s 2008 demand (Demand).
Loss Contingency, Damages Sought, claimed amounts, Value																		£ 298,000,000
Information about contingent liabilities that disclosure is not practicable												It is not currently practicable to provide an estimate of the financial impact of the actions described on the Group or what effect that they might have upon the Group’s operating results, cash flows or financial position in any particular period. BDC has made claims against the Group totalling $298m plus attorneys’ fees, expenses, and pre-judgement interest. This amount does not necessarily reflect the Group’s potential financial exposure if a ruling were to be made against it.
Alleged excess collateral in response to demand																		£ 40,000,000

XML

Subordinated Liabilities - Total dated and undated subordinated liabilities (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2017	Dec. 31, 2016
Subordinated liabilities [abstract]
Opening balance as at 1 January	£ 23,383	£ 21,467
Issuances	(3,041)	(1,457)	£ (879)
Redemptions	(1,378)	(1,143)	(556)
Other	(1,220)	(1,602)
Total dated and undated subordinated liabilities as at 31 December	23,826	23,383	21,467
Consolidated and separate financial statements [line items]
Dated subordinated liabilities				£ 19,635	£ 18,888
Undated subordinated liabilities				4,191	4,495
Total subordinated liabilities	23,826	23,383	21,467	23,826	23,383
Barclays Bank PLC [member]
Subordinated liabilities [abstract]
Opening balance as at 1 January	23,871	21,955
Issuances	(3,041)	(1,457)	(879)
Redemptions	(1,378)	(1,143)	(556)
Total dated and undated subordinated liabilities as at 31 December	24,193	23,871	21,955
Consolidated and separate financial statements [line items]
Dated subordinated liabilities				4,192	4,495
Undated subordinated liabilities				20,001	19,376
Total subordinated liabilities	£ 24,193	£ 23,871	£ 21,955	£ 24,193	£ 23,871

XML

Subordinated Liabilities - Undated (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about borrowings [line items]
Undated subordinated liabilities	£ 4,191	£ 4,495
6% Callable Perpetual Core Tier One Notes | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Undated subordinated liabilities	£ 16	17
Borrowings Initial call date	2032
6.86% Callable Perpetual Core Tier One Notes | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Undated subordinated liabilities	£ 197	232
Borrowings Initial call date	2032
7.434% Step-up Callable Perpetual Reserve Capital Instruments | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Undated subordinated liabilities	£ 0	100
Borrowings Initial call date	2017
6.3688% Step-up Callable Perpetual Reserve Capital Instruments | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Undated subordinated liabilities	£ 36	37
Borrowings Initial call date	2019
14% Step-up Callable Perpetual Reserve Capital Instruments | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Undated subordinated liabilities	£ 3,142	3,124
Borrowings Initial call date	2019
5.3304% Step-up Callable Perpetual Reserve Capital Instruments | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Undated subordinated liabilities	£ 52	54
Borrowings Initial call date	2036
6.375% Undated Subordinated Notes | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Undated subordinated liabilities	£ 0	140
Borrowings Initial call date	2017
7.7% Undated Subordinated Notes | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Undated subordinated liabilities	£ 74	84
Borrowings Initial call date	2018
8.25% Undated Subordinated Notes | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Undated subordinated liabilities	£ 144	148
Borrowings Initial call date	2018
7.125% Undated Subordinated Notes | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Undated subordinated liabilities	£ 182	193
Borrowings Initial call date	2020
6.125% Undated Subordinated Notes | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Undated subordinated liabilities	£ 43	45
Borrowings Initial call date	2027
Junior Undated Notes | Floating interest rate [member] | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Undated subordinated liabilities	£ 28	31
Borrowings Initial call date	Any interest payment date
Undated Primary Capital Notes Series 3 | Floating interest rate [member] | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Undated subordinated liabilities	£ 21	21
Borrowings Initial call date	Any interest payment date
9.25% Perpetual Subordinated Bonds (ex-Woolwich PLC) | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Undated subordinated liabilities	£ 87	91
Borrowings Initial call date	2021
9% Permanent Interest Bearing Capital Bonds | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Undated subordinated liabilities	£ 45	47
Borrowings Initial call date	At any time
5.03% Reverse Dual Currency Undated Subordinated Loan | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Undated subordinated liabilities	£ 51	54
Borrowings Initial call date	2028
5% Reverse Dual Currency Undated Subordinated Loan | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Undated subordinated liabilities	£ 73	£ 77
Borrowings Initial call date	2028

XML

Subordinated Liabilities - Undated (Parenthetical) (Details) - Barclays Bank PLC [member]	Dec. 31, 2017 JPY (¥)	Dec. 31, 2017 USD ($)
6% Callable Perpetual Core Tier One Notes
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	6.00%	6.00%
6.86% Callable Perpetual Core Tier One Notes
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	6.86%	6.86%
Notional amount		$ 179,000,000
7.434% Step-up Callable Perpetual Reserve Capital Instruments
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	7.434%	7.434%
Notional amount		$ 117,000,000
6.3688% Step-up Callable Perpetual Reserve Capital Instruments
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	6.3688%	6.3688%
14% Step-up Callable Perpetual Reserve Capital Instruments
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	14.00%	14.00%
5.3304% Step-up Callable Perpetual Reserve Capital Instruments
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	5.3304%	5.3304%
6.375% Undated Subordinated Notes
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	6.375%	6.375%
7.7% Undated Subordinated Notes
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	7.70%	7.70%
Notional amount		$ 99,000,000
8.25% Undated Subordinated Notes
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	8.25%	8.25%
7.125% Undated Subordinated Notes
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	7.125%	7.125%
6.125% Undated Subordinated Notes
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	6.125%	6.125%
Junior Undated Notes | Floating interest rate [member]
Disclosure of detailed information about borrowings [line items]
Notional amount		$ 38,000,000
9.25% Perpetual Subordinated Bonds (ex-Woolwich PLC)
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	9.25%	9.25%
5.03% Reverse Dual Currency Undated Subordinated Loan
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	5.03%	5.03%
Notional amount | ¥	¥ 8,000,000,000
9% Permanent Interest Bearing Capital Bonds
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	9.00%	9.00%
5% Reverse Dual Currency Undated Subordinated Loan
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	5.00%	5.00%
Notional amount | ¥	¥ 120,000,000,000

XML

Subordinated Liabilities - Dated (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities	£ 19,635	£ 18,888
Other subsidiaries [member]
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities	£ 59	70
Bottom of range [member] | Other subsidiaries [member]
Disclosure of detailed information about borrowings [line items]
Borrowings Maturity Date	2018
Top of range [member] | Other subsidiaries [member]
Disclosure of detailed information about borrowings [line items]
Borrowings Maturity Date	2019
2.625% Subordinated Callable Notes | Fixed interest rate [member] | Barclays PLC [member]
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities	£ 1,119	1,084
Borrowings Initial call date	2020
Borrowings Maturity Date	2025
2% Subordinated Callable Notes | Fixed interest rate [member] | Barclays PLC [member]
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities	£ 1,325	0
Borrowings Initial call date	2023
Borrowings Maturity Date	2028
4.375% Subordinated Notes | Fixed interest rate [member] | Barclays PLC [member]
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities	£ 947	1,054
Borrowings Maturity Date	2024
3.75% Resetting Subordinated Callable Note Due 2030 | Fixed interest rate [member] | Barclays PLC [member]
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities	£ 111	0
Borrowings Initial call date	2025
Borrowings Maturity Date	2030
5.20% Subordinated Notes | Fixed interest rate [member] | Barclays PLC [member]
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities	£ 1,439	1,590
Borrowings Maturity Date	2026
4.836% Subordinated Notes | Fixed interest rate [member] | Barclays PLC [member]
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities	£ 1,471	0
Borrowings Initial call date	2027
Borrowings Maturity Date	2028
6.05% Subordinated Notes | Fixed interest rate [member] | Barclays PLC [member]
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities		1,316
6.05% Subordinated Notes | Fixed interest rate [member] | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities	£ 0	1,316
Borrowings Maturity Date	2017
Subordinated Notes One | Fixed interest rate [member] | Other subsidiaries [member]
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities	£ 36
Subordinated Notes One | Floating interest rate [member] | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities	£ 36	34
Borrowings Maturity Date	2018
6% Subordinated Notes One | Fixed interest rate [member] | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities	£ 1,643	1,590
Borrowings Maturity Date	2018
CMS-link Subordinated loans One | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities	£ 93	90
Borrowings Maturity Date	2018
CMS-link Subordinated loans Two | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities	£ 124	120
Borrowings Maturity Date	2018
Fixed or Floating Rate Subordinated Callable Notes | Fixed or Floating Interest Rate [Member] | Barclays PLC [member]
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities	£ 533
Fixed or Floating Rate Subordinated Callable Notes | Fixed or Floating Interest Rate [Member] | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities	£ 533	548
Borrowings Initial call date	2018
Borrowings Maturity Date	2023
7.75% Contingent Capital Notes | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities	£ 747	822
Borrowings Initial call date	2018
Borrowings Maturity Date	2023
Subordinated Notes Two | Floating interest rate [member] | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities	£ 44	42
Borrowings Maturity Date	2019
5.14% Lower Tier 2 Notes | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities	£ 841	956
Borrowings Maturity Date	2020
6% Subordinated Notes Two | Fixed interest rate [member] | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities	£ 1,484	1,444
Borrowings Maturity Date	2021
9.5% Subordinated Bonds (ex-Woolwich Plc) | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities	£ 273	286
Borrowings Maturity Date	2021
Subordinated Notes Three | Floating interest rate [member] | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities	£ 88	85
Borrowings Maturity Date	2021
10% Subordinated Notes | Fixed interest rate [member] | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities	£ 2,261	2,345
Borrowings Maturity Date	2021
10.179% Subordinated Notes | Fixed interest rate [member] | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities	£ 1,118	1,285
Borrowings Maturity Date	2021
Subordinated Notes Four | Floating interest rate [member] | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities	£ 44	43
Borrowings Maturity Date	2022
6.625% Subordinated Notes | Fixed interest rate [member] | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities	£ 1,043	1,042
Borrowings Maturity Date	2022
7.625% Contingent Capital Notes | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities	£ 2,163	2,390
Borrowings Maturity Date	2022
Subordinated Notes Five | Floating interest rate [member] | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities	£ 44	43
Borrowings Maturity Date	2023
5.75% Subordinated Notes | Fixed interest rate [member] | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities	£ 366	384
Borrowings Maturity Date	2026
5.4% Reverse Dual Currency Subordinated Loan | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities	£ 97	103
Borrowings Maturity Date	2027
6.33% Subordinated Notes | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities	£ 62	64
Borrowings Maturity Date	2032
Subordinated Notes Six | Floating interest rate [member] | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Dated subordinated liabilities	£ 60	£ 58
Borrowings Maturity Date	2040

XML

Subordinated Liabilities - Dated (Parenthetical) (Details) $ in Millions	Dec. 31, 2017 EUR (€)	Dec. 31, 2017 JPY (¥)	Dec. 31, 2017 SGD ($)	Dec. 31, 2017 USD ($)
2.625% Subordinated Callable Notes | Fixed interest rate [member] | Barclays PLC [member]
Disclosure of detailed information about borrowings [line items]
Notional amount	€ 1,250,000,000
Borrowings, interest rate	2.625%	2.625%	2.625%	2.625%
2% Subordinated Callable Notes | Fixed interest rate [member] | Barclays PLC [member]
Disclosure of detailed information about borrowings [line items]
Notional amount	€ 1,500,000,000
Borrowings, interest rate	2.00%	2.00%	2.00%	2.00%
4.375% Subordinated Notes | Fixed interest rate [member] | Barclays PLC [member]
Disclosure of detailed information about borrowings [line items]
Notional amount | $				$ 1,250,000,000
Borrowings, interest rate	4.375%	4.375%	4.375%	4.375%
3.75% Resetting Subordinated Callable Note Due 2030 | Fixed interest rate [member] | Barclays PLC [member]
Disclosure of detailed information about borrowings [line items]
Notional amount | $			$ 200
Borrowings, interest rate	3.75%	3.75%	3.75%	3.75%
5.20% Subordinated Notes | Fixed interest rate [member] | Barclays PLC [member]
Disclosure of detailed information about borrowings [line items]
Notional amount | $				$ 2,050,000,000
Borrowings, interest rate	5.20%	5.20%	5.20%	5.20%
4.836% Subordinated Notes | Fixed interest rate [member] | Barclays PLC [member]
Disclosure of detailed information about borrowings [line items]
Notional amount | $				$ 2,000,000,000
Borrowings, interest rate	4.836%	4.836%	4.836%	4.836%
6.05% Subordinated Notes | Fixed interest rate [member] | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Notional amount | $				$ 1,556,000,000
Borrowings, interest rate	6.05%	6.05%	6.05%	6.05%
Subordinated Notes One | Floating interest rate [member] | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Notional amount	€ 40,000,000
6% Subordinated Notes One | Fixed interest rate [member] | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Notional amount	€ 1,750,000,000
Borrowings, interest rate	6.00%	6.00%	6.00%	6.00%
CMS-link Subordinated loans One | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Notional amount	€ 100,000,000
CMS-link Subordinated loans Two | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Notional amount	€ 135,000,000
7.75% Contingent Capital Notes | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Notional amount | $				$ 1,000,000,000
Borrowings, interest rate	7.75%	7.75%	7.75%	7.75%
Subordinated Notes Two | Floating interest rate [member] | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Notional amount	€ 50,000,000
5.14% Lower Tier 2 Notes | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Notional amount | $				$ 1,094,000,000
Borrowings, interest rate	5.14%	5.14%	5.14%	5.14%
6% Subordinated Notes Two | Fixed interest rate [member] | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Notional amount	€ 1,500,000,000
Borrowings, interest rate	6.00%	6.00%	6.00%	6.00%
9.5% Subordinated Bonds (ex-Woolwich Plc) | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	9.50%	9.50%	9.50%	9.50%
Subordinated Notes Three | Floating interest rate [member] | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Notional amount	€ 100,000,000
10% Subordinated Notes | Fixed interest rate [member] | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	10.00%	10.00%	10.00%	10.00%
10.179% Subordinated Notes | Fixed interest rate [member] | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Notional amount | $				$ 1,521,000,000
Borrowings, interest rate	10.179%	10.179%	10.179%	10.179%
Subordinated Notes Four | Floating interest rate [member] | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Notional amount	€ 50,000,000
6.625% Subordinated Notes | Fixed interest rate [member] | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Notional amount	€ 1,000,000,000
Borrowings, interest rate	6.625%	6.625%	6.625%	6.625%
7.625% Contingent Capital Notes | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Notional amount | $				$ 3,000,000,000
Borrowings, interest rate	7.625%	7.625%	7.625%	7.625%
5.75% Subordinated Notes | Fixed interest rate [member] | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	5.75%	5.75%	5.75%	5.75%
Subordinated Notes Five | Floating interest rate [member] | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Notional amount	€ 50,000,000
5.4% Reverse Dual Currency Subordinated Loan | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Notional amount | ¥		¥ 15,000,000,000
Borrowings, interest rate	5.40%	5.40%	5.40%	5.40%
6.33% Subordinated Notes | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	6.33%	6.33%	6.33%	6.33%
Subordinated Notes Six | Floating interest rate [member] | Barclays Bank PLC [member]
Disclosure of detailed information about borrowings [line items]
Notional amount	€ 68,000,000

XML

Subordinated Liabilities (Narrative) (Details) € in Millions, £ in Millions, $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017 EUR (€)	Dec. 31, 2017 GBP (£)	Dec. 31, 2017 SGD ($)	Dec. 31, 2017 USD ($)	Dec. 31, 2016 GBP (£)	Dec. 31, 2015 GBP (£)
Disclosure of detailed information about borrowings [line items]
Issuance of subordinated debt		£ 3,041			£ 1,457	£ 879
Redemption of subordinated debt		1,378			£ 1,143	£ 556
Increase (decrease) through effect of changes in foreign exchange rates, liabilities arising from financing activities		1,220
Other subsidiaries [member]
Disclosure of detailed information about borrowings [line items]
Issuance of subordinated debt		£ 7
Undated Subordinated liabilities [Member]
Disclosure of detailed information about borrowings [line items]
Description of interest rate	All undated loan capital bears a fixed rate of interest until the initial call date, with the exception of the 9% Bonds which are fixed for the life of the issue, and the Junior and Series 3 Undated Notes which are floating rate. After the initial call date, in the event that they are not redeemed, the 7.125%, 6.125% Undated Notes and the 9.25% Bonds will bear interest at rates fixed periodically in advance for five-year periods based on market rates. All other undated loan capital except the two floating rate Undated Notes will bear interest, and the two floating rate Undated Notes currently bear interest, at rates fixed periodically in advance based on London interbank rates.	All undated loan capital bears a fixed rate of interest until the initial call date, with the exception of the 9% Bonds which are fixed for the life of the issue, and the Junior and Series 3 Undated Notes which are floating rate. After the initial call date, in the event that they are not redeemed, the 7.125%, 6.125% Undated Notes and the 9.25% Bonds will bear interest at rates fixed periodically in advance for five-year periods based on market rates. All other undated loan capital except the two floating rate Undated Notes will bear interest, and the two floating rate Undated Notes currently bear interest, at rates fixed periodically in advance based on London interbank rates.	All undated loan capital bears a fixed rate of interest until the initial call date, with the exception of the 9% Bonds which are fixed for the life of the issue, and the Junior and Series 3 Undated Notes which are floating rate. After the initial call date, in the event that they are not redeemed, the 7.125%, 6.125% Undated Notes and the 9.25% Bonds will bear interest at rates fixed periodically in advance for five-year periods based on market rates. All other undated loan capital except the two floating rate Undated Notes will bear interest, and the two floating rate Undated Notes currently bear interest, at rates fixed periodically in advance based on London interbank rates.	All undated loan capital bears a fixed rate of interest until the initial call date, with the exception of the 9% Bonds which are fixed for the life of the issue, and the Junior and Series 3 Undated Notes which are floating rate. After the initial call date, in the event that they are not redeemed, the 7.125%, 6.125% Undated Notes and the 9.25% Bonds will bear interest at rates fixed periodically in advance for five-year periods based on market rates. All other undated loan capital except the two floating rate Undated Notes will bear interest, and the two floating rate Undated Notes currently bear interest, at rates fixed periodically in advance based on London interbank rates.
Description of interest payments	The Bank is not obliged to make a payment of interest on its Undated Notes, Bonds and Loans excluding the 7.7% Undated Notes, 8.25% Undated Notes and 9.25% Bonds if, in the preceding six months, a dividend has not been declared or paid on any class of shares of Barclays PLC or, in certain cases, any class of preference shares of the Bank. The Bank is not obliged to make a payment of interest on its 9.25% Perpetual Subordinated Bonds if, in the immediately preceding 12 months’ interest period, a dividend has not been paid on any class of its share capital. Interest not so paid becomes payable in each case if such a dividend is subsequently paid or in certain other circumstances. During the year, the Bank declared and paid dividends on its ordinary shares and on all classes of preference shares. No payment of principal or any interest may be made unless the Bank satisfies a specified solvency test. The Bank may elect to defer any payment of interest on the 7.7% Undated Notes and 8.25% Undated Notes. Until such time as any deferred interest has been paid in full, neither the Bank nor Barclays PLC may declare or pay a dividend, subject to certain exceptions, on any of its ordinary shares, preference shares, or other share capital or satisfy any payments of interest or coupons on certain other junior obligations. The Bank may elect to defer any payment of interest on the RCIs. Any such deferred payment of interest must be paid on the earlier of: (i) the date of redemption of the RCIs, (ii) the coupon payment date falling on or nearest to the tenth anniversary of the date of deferral of such payment, and (iii) in respect of the 14% RCIs only, substitution. While such deferral is continuing, neither the Bank nor Barclays PLC may declare or pay a dividend, subject to certain exceptions, on any of its ordinary shares or preference shares. The Bank may elect to defer any payment of interest on the TONs if it determines that it is, or such payment would result in it being, in non-compliance with capital adequacy requirements and policies of the PRA. Any such deferred payment of interest will only be payable on a redemption of the TONs. Until such time as the Bank next makes a payment of interest on the TONs, neither the Bank nor Barclays PLC may (i) declare or pay a dividend, subject to certain exceptions, on any of their respective ordinary shares or Preference Shares, or make payments of interest in respect of the Bank’s Reserve Capital Instruments and (ii) certain restrictions on the redemption, purchase or reduction of their respective share capital and certain other securities also apply.	The Bank is not obliged to make a payment of interest on its Undated Notes, Bonds and Loans excluding the 7.7% Undated Notes, 8.25% Undated Notes and 9.25% Bonds if, in the preceding six months, a dividend has not been declared or paid on any class of shares of Barclays PLC or, in certain cases, any class of preference shares of the Bank. The Bank is not obliged to make a payment of interest on its 9.25% Perpetual Subordinated Bonds if, in the immediately preceding 12 months’ interest period, a dividend has not been paid on any class of its share capital. Interest not so paid becomes payable in each case if such a dividend is subsequently paid or in certain other circumstances. During the year, the Bank declared and paid dividends on its ordinary shares and on all classes of preference shares. No payment of principal or any interest may be made unless the Bank satisfies a specified solvency test. The Bank may elect to defer any payment of interest on the 7.7% Undated Notes and 8.25% Undated Notes. Until such time as any deferred interest has been paid in full, neither the Bank nor Barclays PLC may declare or pay a dividend, subject to certain exceptions, on any of its ordinary shares, preference shares, or other share capital or satisfy any payments of interest or coupons on certain other junior obligations. The Bank may elect to defer any payment of interest on the RCIs. Any such deferred payment of interest must be paid on the earlier of: (i) the date of redemption of the RCIs, (ii) the coupon payment date falling on or nearest to the tenth anniversary of the date of deferral of such payment, and (iii) in respect of the 14% RCIs only, substitution. While such deferral is continuing, neither the Bank nor Barclays PLC may declare or pay a dividend, subject to certain exceptions, on any of its ordinary shares or preference shares. The Bank may elect to defer any payment of interest on the TONs if it determines that it is, or such payment would result in it being, in non-compliance with capital adequacy requirements and policies of the PRA. Any such deferred payment of interest will only be payable on a redemption of the TONs. Until such time as the Bank next makes a payment of interest on the TONs, neither the Bank nor Barclays PLC may (i) declare or pay a dividend, subject to certain exceptions, on any of their respective ordinary shares or Preference Shares, or make payments of interest in respect of the Bank’s Reserve Capital Instruments and (ii) certain restrictions on the redemption, purchase or reduction of their respective share capital and certain other securities also apply.	The Bank is not obliged to make a payment of interest on its Undated Notes, Bonds and Loans excluding the 7.7% Undated Notes, 8.25% Undated Notes and 9.25% Bonds if, in the preceding six months, a dividend has not been declared or paid on any class of shares of Barclays PLC or, in certain cases, any class of preference shares of the Bank. The Bank is not obliged to make a payment of interest on its 9.25% Perpetual Subordinated Bonds if, in the immediately preceding 12 months’ interest period, a dividend has not been paid on any class of its share capital. Interest not so paid becomes payable in each case if such a dividend is subsequently paid or in certain other circumstances. During the year, the Bank declared and paid dividends on its ordinary shares and on all classes of preference shares. No payment of principal or any interest may be made unless the Bank satisfies a specified solvency test. The Bank may elect to defer any payment of interest on the 7.7% Undated Notes and 8.25% Undated Notes. Until such time as any deferred interest has been paid in full, neither the Bank nor Barclays PLC may declare or pay a dividend, subject to certain exceptions, on any of its ordinary shares, preference shares, or other share capital or satisfy any payments of interest or coupons on certain other junior obligations. The Bank may elect to defer any payment of interest on the RCIs. Any such deferred payment of interest must be paid on the earlier of: (i) the date of redemption of the RCIs, (ii) the coupon payment date falling on or nearest to the tenth anniversary of the date of deferral of such payment, and (iii) in respect of the 14% RCIs only, substitution. While such deferral is continuing, neither the Bank nor Barclays PLC may declare or pay a dividend, subject to certain exceptions, on any of its ordinary shares or preference shares. The Bank may elect to defer any payment of interest on the TONs if it determines that it is, or such payment would result in it being, in non-compliance with capital adequacy requirements and policies of the PRA. Any such deferred payment of interest will only be payable on a redemption of the TONs. Until such time as the Bank next makes a payment of interest on the TONs, neither the Bank nor Barclays PLC may (i) declare or pay a dividend, subject to certain exceptions, on any of their respective ordinary shares or Preference Shares, or make payments of interest in respect of the Bank’s Reserve Capital Instruments and (ii) certain restrictions on the redemption, purchase or reduction of their respective share capital and certain other securities also apply.	The Bank is not obliged to make a payment of interest on its Undated Notes, Bonds and Loans excluding the 7.7% Undated Notes, 8.25% Undated Notes and 9.25% Bonds if, in the preceding six months, a dividend has not been declared or paid on any class of shares of Barclays PLC or, in certain cases, any class of preference shares of the Bank. The Bank is not obliged to make a payment of interest on its 9.25% Perpetual Subordinated Bonds if, in the immediately preceding 12 months’ interest period, a dividend has not been paid on any class of its share capital. Interest not so paid becomes payable in each case if such a dividend is subsequently paid or in certain other circumstances. During the year, the Bank declared and paid dividends on its ordinary shares and on all classes of preference shares. No payment of principal or any interest may be made unless the Bank satisfies a specified solvency test. The Bank may elect to defer any payment of interest on the 7.7% Undated Notes and 8.25% Undated Notes. Until such time as any deferred interest has been paid in full, neither the Bank nor Barclays PLC may declare or pay a dividend, subject to certain exceptions, on any of its ordinary shares, preference shares, or other share capital or satisfy any payments of interest or coupons on certain other junior obligations. The Bank may elect to defer any payment of interest on the RCIs. Any such deferred payment of interest must be paid on the earlier of: (i) the date of redemption of the RCIs, (ii) the coupon payment date falling on or nearest to the tenth anniversary of the date of deferral of such payment, and (iii) in respect of the 14% RCIs only, substitution. While such deferral is continuing, neither the Bank nor Barclays PLC may declare or pay a dividend, subject to certain exceptions, on any of its ordinary shares or preference shares. The Bank may elect to defer any payment of interest on the TONs if it determines that it is, or such payment would result in it being, in non-compliance with capital adequacy requirements and policies of the PRA. Any such deferred payment of interest will only be payable on a redemption of the TONs. Until such time as the Bank next makes a payment of interest on the TONs, neither the Bank nor Barclays PLC may (i) declare or pay a dividend, subject to certain exceptions, on any of their respective ordinary shares or Preference Shares, or make payments of interest in respect of the Bank’s Reserve Capital Instruments and (ii) certain restrictions on the redemption, purchase or reduction of their respective share capital and certain other securities also apply.
Description of repayment period	All undated loan capital is repayable at the option of the Bank, generally in whole, at the initial call date and on any subsequent coupon or interest payment date or in the case of the 7.125%, 6.125% Undated Notes and the 9.25% Bonds on any fifth anniversary after the initial call date. In addition, each issue of undated loan capital is repayable, at the option of the Bank in whole in the event of certain changes in the tax treatment of the notes, either at any time, or on an interest payment date. There are no events of default except non-payment of principal or mandatory interest. Any repayments require the prior approval of the PRA.	All undated loan capital is repayable at the option of the Bank, generally in whole, at the initial call date and on any subsequent coupon or interest payment date or in the case of the 7.125%, 6.125% Undated Notes and the 9.25% Bonds on any fifth anniversary after the initial call date. In addition, each issue of undated loan capital is repayable, at the option of the Bank in whole in the event of certain changes in the tax treatment of the notes, either at any time, or on an interest payment date. There are no events of default except non-payment of principal or mandatory interest. Any repayments require the prior approval of the PRA.	All undated loan capital is repayable at the option of the Bank, generally in whole, at the initial call date and on any subsequent coupon or interest payment date or in the case of the 7.125%, 6.125% Undated Notes and the 9.25% Bonds on any fifth anniversary after the initial call date. In addition, each issue of undated loan capital is repayable, at the option of the Bank in whole in the event of certain changes in the tax treatment of the notes, either at any time, or on an interest payment date. There are no events of default except non-payment of principal or mandatory interest. Any repayments require the prior approval of the PRA.	All undated loan capital is repayable at the option of the Bank, generally in whole, at the initial call date and on any subsequent coupon or interest payment date or in the case of the 7.125%, 6.125% Undated Notes and the 9.25% Bonds on any fifth anniversary after the initial call date. In addition, each issue of undated loan capital is repayable, at the option of the Bank in whole in the event of certain changes in the tax treatment of the notes, either at any time, or on an interest payment date. There are no events of default except non-payment of principal or mandatory interest. Any repayments require the prior approval of the PRA.
Dated subordinated liabilities [Member]
Disclosure of detailed information about borrowings [line items]
Description of interest rate	Interest on the Floating Rate Notes is fixed periodically in advance, based on the related interbank or local central bank rates. Interest on the 7.75% Contingent Capital Notes, 2.625% Fixed Rate Subordinated Callable Notes, 4.836% Fixed Rate Subordinated Callable Notes, 2% Fixed Rate Subordinated Callable Notes and the 3.75% Fixed Rate Resetting Subordinated Callable Notes are fixed until the call date. After the respective call dates, in the event that they are not redeemed, the interest rates will be re-set and fixed until maturity based on a market rate.	Interest on the Floating Rate Notes is fixed periodically in advance, based on the related interbank or local central bank rates. Interest on the 7.75% Contingent Capital Notes, 2.625% Fixed Rate Subordinated Callable Notes, 4.836% Fixed Rate Subordinated Callable Notes, 2% Fixed Rate Subordinated Callable Notes and the 3.75% Fixed Rate Resetting Subordinated Callable Notes are fixed until the call date. After the respective call dates, in the event that they are not redeemed, the interest rates will be re-set and fixed until maturity based on a market rate.	Interest on the Floating Rate Notes is fixed periodically in advance, based on the related interbank or local central bank rates. Interest on the 7.75% Contingent Capital Notes, 2.625% Fixed Rate Subordinated Callable Notes, 4.836% Fixed Rate Subordinated Callable Notes, 2% Fixed Rate Subordinated Callable Notes and the 3.75% Fixed Rate Resetting Subordinated Callable Notes are fixed until the call date. After the respective call dates, in the event that they are not redeemed, the interest rates will be re-set and fixed until maturity based on a market rate.	Interest on the Floating Rate Notes is fixed periodically in advance, based on the related interbank or local central bank rates. Interest on the 7.75% Contingent Capital Notes, 2.625% Fixed Rate Subordinated Callable Notes, 4.836% Fixed Rate Subordinated Callable Notes, 2% Fixed Rate Subordinated Callable Notes and the 3.75% Fixed Rate Resetting Subordinated Callable Notes are fixed until the call date. After the respective call dates, in the event that they are not redeemed, the interest rates will be re-set and fixed until maturity based on a market rate.
Description of repayment period	Those Notes with a call date are repayable at the option of the issuer, on conditions governing the respective debt obligations, some in whole or in part, and some only in whole. The remaining dated loan capital outstanding at 31 December 2017 is redeemable only on maturity, subject in particular cases to provisions allowing an early redemption in the event of certain changes in tax law, or to certain changes in legislation or regulations. Any repayments prior to maturity require, in the case of the Company and the Bank, the prior approval of the PRA, or in the case of the overseas issues, the approval of the local regulator for that jurisdiction and of the PRA in certain circumstances. There are no committed facilities in existence at the balance sheet date which permit the refinancing of debt beyond the date of maturity.	Those Notes with a call date are repayable at the option of the issuer, on conditions governing the respective debt obligations, some in whole or in part, and some only in whole. The remaining dated loan capital outstanding at 31 December 2017 is redeemable only on maturity, subject in particular cases to provisions allowing an early redemption in the event of certain changes in tax law, or to certain changes in legislation or regulations. Any repayments prior to maturity require, in the case of the Company and the Bank, the prior approval of the PRA, or in the case of the overseas issues, the approval of the local regulator for that jurisdiction and of the PRA in certain circumstances. There are no committed facilities in existence at the balance sheet date which permit the refinancing of debt beyond the date of maturity.	Those Notes with a call date are repayable at the option of the issuer, on conditions governing the respective debt obligations, some in whole or in part, and some only in whole. The remaining dated loan capital outstanding at 31 December 2017 is redeemable only on maturity, subject in particular cases to provisions allowing an early redemption in the event of certain changes in tax law, or to certain changes in legislation or regulations. Any repayments prior to maturity require, in the case of the Company and the Bank, the prior approval of the PRA, or in the case of the overseas issues, the approval of the local regulator for that jurisdiction and of the PRA in certain circumstances. There are no committed facilities in existence at the balance sheet date which permit the refinancing of debt beyond the date of maturity.	Those Notes with a call date are repayable at the option of the issuer, on conditions governing the respective debt obligations, some in whole or in part, and some only in whole. The remaining dated loan capital outstanding at 31 December 2017 is redeemable only on maturity, subject in particular cases to provisions allowing an early redemption in the event of certain changes in tax law, or to certain changes in legislation or regulations. Any repayments prior to maturity require, in the case of the Company and the Bank, the prior approval of the PRA, or in the case of the overseas issues, the approval of the local regulator for that jurisdiction and of the PRA in certain circumstances. There are no committed facilities in existence at the balance sheet date which permit the refinancing of debt beyond the date of maturity.
6.375% Undated Subordinated Notes
Disclosure of detailed information about borrowings [line items]
Redemption of subordinated debt		£ 133
7.625% Contingent Capital Notes
Disclosure of detailed information about borrowings [line items]
Description of arrangement for contingent consideration arrangements and indemnification assets	The 7.625% Contingent Capital Notes will be automatically transferred from investors to Barclays PLC (or another entity within the Group) for nil consideration in the event the Barclays PLC consolidated CRD IV CET1 ratio (FSA October 2012 transitional statement) falls below 7.0%.	The 7.625% Contingent Capital Notes will be automatically transferred from investors to Barclays PLC (or another entity within the Group) for nil consideration in the event the Barclays PLC consolidated CRD IV CET1 ratio (FSA October 2012 transitional statement) falls below 7.0%.	The 7.625% Contingent Capital Notes will be automatically transferred from investors to Barclays PLC (or another entity within the Group) for nil consideration in the event the Barclays PLC consolidated CRD IV CET1 ratio (FSA October 2012 transitional statement) falls below 7.0%.	The 7.625% Contingent Capital Notes will be automatically transferred from investors to Barclays PLC (or another entity within the Group) for nil consideration in the event the Barclays PLC consolidated CRD IV CET1 ratio (FSA October 2012 transitional statement) falls below 7.0%.
7.75% Contingent Capital Notes
Disclosure of detailed information about borrowings [line items]
Description of arrangement for contingent consideration arrangements and indemnification assets	The 7.75% Contingent Capital Notes will be automatically written-down and investors will lose their entire investment in the notes in the event the Barclays PLC consolidated CRD IV CET1 ratio (FSA October 2012 transitional statement) falls below 7.0%.	The 7.75% Contingent Capital Notes will be automatically written-down and investors will lose their entire investment in the notes in the event the Barclays PLC consolidated CRD IV CET1 ratio (FSA October 2012 transitional statement) falls below 7.0%.	The 7.75% Contingent Capital Notes will be automatically written-down and investors will lose their entire investment in the notes in the event the Barclays PLC consolidated CRD IV CET1 ratio (FSA October 2012 transitional statement) falls below 7.0%.	The 7.75% Contingent Capital Notes will be automatically written-down and investors will lose their entire investment in the notes in the event the Barclays PLC consolidated CRD IV CET1 ratio (FSA October 2012 transitional statement) falls below 7.0%.
2% Subordinated Callable Notes | Fixed interest rate [member]
Disclosure of detailed information about borrowings [line items]
Issuance of subordinated debt	€ 1,500	£ 1,384
4.836% Subordinated Notes | Fixed interest rate [member]
Disclosure of detailed information about borrowings [line items]
Issuance of subordinated debt		1,547		$ 2,000
3.75% Resetting Subordinated Callable Note Due 2030 | Fixed interest rate [member]
Disclosure of detailed information about borrowings [line items]
Issuance of subordinated debt		110	$ 200
6.05% Subordinated Notes | Fixed interest rate [member]
Disclosure of detailed information about borrowings [line items]
Redemption of subordinated debt		1,151		1,556
7.434% Step-up Callable Perpetual Reserve Capital Instruments
Disclosure of detailed information about borrowings [line items]
Redemption of subordinated debt		£ 87		$ 117

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Ordinary shares, share premium, and other equity (Details) - GBP (£) £ in Millions, shares in Millions		12 Months Ended
		Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015
Beginning Balance		£ 71,365		£ 65,864		£ 65,958
Issued to staff under share incentive plans		591		856		1,211
Issuances relating to Scrip Dividend Programme		117		68		137
Issue and exchange of other equity instruments		2,490		1,132		995
Other		16		14		(27)
Ending Balance		66,016		71,365		65,864
Barclays Bank PLC [member]
Beginning Balance		70,955		66,019		66,045
Issued to staff under share incentive plans				0		571
Issuances relating to Scrip Dividend Programme				0		0
Issue and exchange of other equity instruments		2,496		1,136		1,000
Other		(3)		10		(2)
Ending Balance		65,734		70,955		66,019
Called up share capital [member]
Beginning Balance		4,241		4,201
Issued to staff under share incentive plans		12		30
Issuances relating to Scrip Dividend Programme		12		10
Issue and exchange of other equity instruments		0		0
Other		0		0
Ending Balance		£ 4,265		£ 4,241		£ 4,201
Called up share capital [member] | Ordinary shares [member]
Number of shares outstanding, begining balance		16,963		16,805
Increase (decrease) in number of ordinary shares issued through sharebased payment transactions		46		116
Increase (decrease) in number of ordinary shares issued		51		42
Number of shares outstanding, ending balance		17,060		16,963		16,805
Called up share capital [member] | Ordinary shares [member] | Barclays Bank PLC [member]
Beginning Balance		£ 2,342		£ 2,342
Issue and exchange of other equity instruments		0		0
Other		0		0
Ending Balance		2,342		2,342		£ 2,342
Called up share capital [member] | Preference shares [member] | Barclays Bank PLC [member]
Beginning Balance		28		38
Issue and exchange of other equity instruments		0		0
Other		(9)		(10)
Ending Balance		19		28		38
Share premium [member]
Beginning Balance		17,601		17,385
Issued to staff under share incentive plans		74		158
Issuances relating to Scrip Dividend Programme		105		58
Issue and exchange of other equity instruments		0		0
Other		0		0
Ending Balance		17,780		17,601		17,385
Share premium [member] | Barclays Bank PLC [member]
Beginning Balance		12,092		12,092
Issue and exchange of other equity instruments		0		0
Other		0		0
Ending Balance		12,092		12,092		12,092
Called up share capital and share premium [member]
Beginning Balance		21,842	[1]	21,586	[1]	20,809
Issued to staff under share incentive plans		86	[1]	188	[1]	640
Issuances relating to Scrip Dividend Programme		117	[1]	68	[1]	137
Issue and exchange of other equity instruments		0	[1]	0	[1]	0
Other		0	[1]	0	[1]	0
Ending Balance	[1]	22,045		21,842		21,586
Called up share capital and share premium [member] | Barclays Bank PLC [member]
Beginning Balance		14,462		14,472	[2]	14,472	[2]
Issued to staff under share incentive plans				0		0
Issuances relating to Scrip Dividend Programme				0		0
Issue and exchange of other equity instruments	[2]	0		0		0
Other	[2]	0		7		0
Ending Balance		14,453	[2]	14,462		14,472	[2]
Called up share capital and share premium [member] | Preference shares [member] | Barclays Bank PLC [member]
Other		(9)		(10)
Other equity instruments [member]
Beginning Balance		6,449	[1]	5,305	[1]	4,322
Issued to staff under share incentive plans		0	[1]	0	[1]	0
Issuances relating to Scrip Dividend Programme		0	[1]	0	[1]	0
Issue and exchange of other equity instruments		2,490	[1]	1,132	[1]	995
Other		2	[1]	12	[1]	(12)
Ending Balance	[1]	8,941		6,449		5,305
Other equity instruments [member] | Barclays Bank PLC [member]
Beginning Balance		6,486		5,350	[2]	4,350	[2]
Issued to staff under share incentive plans				0		0
Issuances relating to Scrip Dividend Programme				0		0
Issue and exchange of other equity instruments	[2]	2,496		1,136		1,000
Other	[2]	0		0		0
Ending Balance		£ 8,982	[2]	£ 6,486		£ 5,350	[2]

[1] For further details refer to Note 31 .

[2] For further details refer to Note l

XML

Ordinary shares, share premium, and other equity (Narrative) (Details) € / shares in Units, £ / shares in Units, $ / shares in Units, $ in Thousands, € in Millions	3 Months Ended			12 Months Ended
	Dec. 31, 2017 GBP (£) £ / shares shares		Mar. 31, 2017 shares	Dec. 31, 2017 GBP (£) Issuance £ / shares shares		Dec. 31, 2016 GBP (£) Issuance £ / shares shares		Dec. 31, 2017 USD ($) $ / shares shares	Dec. 31, 2017 € / shares	May 10, 2017 £ / shares shares	Dec. 31, 2016 € / shares	Dec. 31, 2016 $ / shares	Dec. 31, 2015 GBP (£) shares		Dec. 31, 2014 GBP (£)		Apr. 25, 2008 GBP (£) shares	Apr. 25, 2008 USD ($) $ / shares shares	Sep. 13, 2007 GBP (£) shares	Sep. 13, 2007 USD ($) $ / shares shares	Jun. 22, 2005 GBP (£) £ / shares shares	Jun. 08, 2005 GBP (£) shares	Jun. 08, 2005 USD ($) $ / shares shares	Mar. 15, 2005 EUR (€) € / shares shares	Mar. 15, 2005 GBP (£) shares	Dec. 31, 2004 GBP (£) shares
Equity	£ 66,016,000,000			£ 66,016,000,000		£ 71,365,000,000							£ 65,864,000,000		£ 65,958,000,000
Barclays Bank PLC [member]
Equity	65,734,000,000			65,734,000,000		£ 70,955,000,000							66,019,000,000		66,045,000,000
Barclays Bank PLC [member] | 6% Callable Perpetual Core Tier One Notes
Notional amount	£ 13,000,000			£ 13,000,000
Interest rate	6.00%			6.00%				6.00%
Barclays Bank PLC [member] | 6.86% Callable Perpetual Core Tier One Notes
Notional amount | $								$ 569,000
Interest rate	6.86%			6.86%				6.86%
Barclays Bank PLC [member] | 5.3304% Step-up Callable Perpetual Reserve Capital Instruments
Notional amount	£ 35,000,000			£ 35,000,000
Interest rate	5.3304%			5.3304%				5.3304%
Barclays Bank PLC [member] | 6.3688% Step-up Callable Perpetual Reserve Capital Instruments
Notional amount	£ 33,000,000			£ 33,000,000
Interest rate	6.3688%			6.3688%				6.3688%
Barclays Bank PLC [member] | 14% Step-up Callable Perpetual Reserve Capital Instruments
Notional amount	£ 3,000,000,000			£ 3,000,000,000
Interest rate	14.00%			14.00%				14.00%
Ordinary shares [member]
Par value per share | £ / shares	£ 0.25			£ 0.25
Ordinary shares [member] | Barclays Bank PLC [member]
Par value per share | £ / shares	£ 1			£ 1		£ 1
Number of shares issued | shares	2,342,000,000			2,342,000,000		2,342,000,000		2,342,000,000
Percentage of issued share capital	60.00%			60.00%		60.00%		60.00%
Preference shares [member] | Barclays Bank PLC [member]
Percentage of issued share capital	40.00%			40.00%		40.00%		40.00%
Rights, preferences and restrictions attaching to class of share capital				Holders of the preference shares are not entitled to receive notice of, or to attend, or vote at, any general meeting of Barclays Bank PLC. Barclays Bank PLC is not permitted to create a class of shares ranking as regards participation in the profits or assets of Barclays Bank PLC in priority to the preference shares, save with the sanction of a special resolution of a separate general meeting of the holders of the preference shares (requiring a majority of not less than three-fourths of the holders of the preference shares voting at the separate general meeting) or with the consent in writing of the holders of three-fourths of the preference shares. Except as described above, the holders of the preference shares have no right to participate in the surplus assets of Barclays Bank PLC.
Preference shares [member] | Barclays Bank PLC [member] | 6% Callable Perpetual Core Tier One Notes
Rights, preferences and restrictions attaching to class of share capital				for the purposes only of calculating the amounts payable in respect of such securities on a winding-up of Barclays Bank PLC, subject to limited exceptions and to the extent that the TONs and the RCIs are then in issue, rank pari passu with the holders of the most senior class or classes of preference shares then in issue in the capital of Barclays Bank PLC. Accordingly, the holders of the preference shares would rank equally with the holders of such TONs and RCIs on such a winding-up of Barclays Bank PLC (unless one or more classes of shares of Barclays Bank PLC ranking in priority to the preference shares are in issue at the time of such winding-up, in which event the holders of such TONs and RCIs would rank equally with the holders of such shares and in priority to the holders of the preference shares).
Preference shares [member] | Barclays Bank PLC [member] | 6.86% Callable Perpetual Core Tier One Notes
Rights, preferences and restrictions attaching to class of share capital				for the purposes only of calculating the amounts payable in respect of such securities on a winding-up of Barclays Bank PLC, subject to limited exceptions and to the extent that the TONs and the RCIs are then in issue, rank pari passu with the holders of the most senior class or classes of preference shares then in issue in the capital of Barclays Bank PLC. Accordingly, the holders of the preference shares would rank equally with the holders of such TONs and RCIs on such a winding-up of Barclays Bank PLC (unless one or more classes of shares of Barclays Bank PLC ranking in priority to the preference shares are in issue at the time of such winding-up, in which event the holders of such TONs and RCIs would rank equally with the holders of such shares and in priority to the holders of the preference shares).
Preference shares [member] | Barclays Bank PLC [member] | 5.3304% Step-up Callable Perpetual Reserve Capital Instruments
Rights, preferences and restrictions attaching to class of share capital				for the purposes only of calculating the amounts payable in respect of such securities on a winding-up of Barclays Bank PLC, subject to limited exceptions and to the extent that the TONs and the RCIs are then in issue, rank pari passu with the holders of the most senior class or classes of preference shares then in issue in the capital of Barclays Bank PLC. Accordingly, the holders of the preference shares would rank equally with the holders of such TONs and RCIs on such a winding-up of Barclays Bank PLC (unless one or more classes of shares of Barclays Bank PLC ranking in priority to the preference shares are in issue at the time of such winding-up, in which event the holders of such TONs and RCIs would rank equally with the holders of such shares and in priority to the holders of the preference shares).
Preference shares [member] | Barclays Bank PLC [member] | 6.3688% Step-up Callable Perpetual Reserve Capital Instruments
Rights, preferences and restrictions attaching to class of share capital				for the purposes only of calculating the amounts payable in respect of such securities on a winding-up of Barclays Bank PLC, subject to limited exceptions and to the extent that the TONs and the RCIs are then in issue, rank pari passu with the holders of the most senior class or classes of preference shares then in issue in the capital of Barclays Bank PLC. Accordingly, the holders of the preference shares would rank equally with the holders of such TONs and RCIs on such a winding-up of Barclays Bank PLC (unless one or more classes of shares of Barclays Bank PLC ranking in priority to the preference shares are in issue at the time of such winding-up, in which event the holders of such TONs and RCIs would rank equally with the holders of such shares and in priority to the holders of the preference shares).
Preference shares [member] | Barclays Bank PLC [member] | 14% Step-up Callable Perpetual Reserve Capital Instruments
Rights, preferences and restrictions attaching to class of share capital				for the purposes only of calculating the amounts payable in respect of such securities on a winding-up of Barclays Bank PLC, subject to limited exceptions and to the extent that the TONs and the RCIs are then in issue, rank pari passu with the holders of the most senior class or classes of preference shares then in issue in the capital of Barclays Bank PLC. Accordingly, the holders of the preference shares would rank equally with the holders of such TONs and RCIs on such a winding-up of Barclays Bank PLC (unless one or more classes of shares of Barclays Bank PLC ranking in priority to the preference shares are in issue at the time of such winding-up, in which event the holders of such TONs and RCIs would rank equally with the holders of such shares and in priority to the holders of the preference shares).
Sterling 1 Preference Shares [member] | Barclays Bank PLC [member]
Par value per share | £ / shares	£ 1			£ 1		£ 1
Description of interest rate				The £1 Preference Shares entitle the holders thereof to receive Sterling cumulative cash dividends out of distributable profits of Barclays Bank PLC, semi-annually at a rate reset semi-annually equal to the Sterling interbank offered rate for six-month sterling deposits.
Number of shares issued | shares	1,000			1,000		1,000		1,000																		1,000
Share premium																										£ 0
Rights, preferences and restrictions attaching to class of share capital				Barclays Bank PLC shall be obliged to pay such dividends if: (1) it has profits available for the purpose of distribution under the Companies Act 2006 as at each dividend payment date; and (2) it is solvent on the relevant dividend payment date, provided that a capital regulations condition is satisfied on such dividend payment date. The dividends shall not be due and payable on the relevant dividend payment date except to the extent that Barclays Bank PLC could make such payment and still be solvent immediately thereafter. Barclays Bank PLC shall be considered solvent on any date if: (1) it is able to pay its debts to senior creditors as they fall due; and (2) its auditors have reported within the previous six months that its assets exceed its liabilities. If Barclays Bank PLC shall not pay, or shall pay only in part, a dividend for a period of seven days or more after the due date for payment, the holders of the £1 Preference Shares may institute proceedings for the winding-up of Barclays Bank PLC. No remedy against Barclays Bank PLC shall be available to the holder of any £1 Preference Shares for the recovery of amounts owing in respect of £1 Preference Shares other than the institution of proceedings for the winding-up of Barclays Bank PLC and/or proving in such winding-up. On a winding-up or other return of capital (other than a redemption or purchase by Barclays Bank PLC of any of its issued shares, or a reduction of share capital, permitted by the Articles of Barclays Bank PLC and under applicable law), the assets of Barclays Bank PLC available to shareholders shall be applied in priority to any payment to the holders of ordinary shares and any other class of shares in the capital of Barclays Bank PLC then in issue ranking junior to the £1 Preference Shares on such a return of capital and pari passu on such a return of capital with the holders of any other class of shares in the capital of Barclays Bank PLC then in issue (other than any class of shares in the capital of Barclays Bank PLC then in issue ranking in priority to the £1 Preference Shares on a winding-up or other such return of capital), in payment to the holders of the £1 Preference Shares of a sum equal to the aggregate of: (1) an amount equal to the dividends accrued thereon for the then current dividend period (and any accumulated arrears thereof) to the date of the commencement of the winding-up or other such return of capital; and (2) an amount equal to £1 per £1 Preference Share. After payment of the full amount of the liquidating distributions to which they are entitled, the holders of the £1 Preference Shares will have no right or claim to any of the remaining assets of Barclays Bank PLC and will not be entitled to any further participation in such return of capital.
Description of redemption terms				The £1 Preference Shares are redeemable at the option of Barclays Bank PLC, in whole but not in part only, subject to the Companies Act 2006 and its Articles. Holders of the £1 Preference Shares are not entitled to receive notice of, or to attend, or vote at, any general meeting of Barclays Bank PLC.
6.0% GBP 100 [member] | Barclays Bank PLC [member]
Par value per share | £ / shares																					£ 100
Notional amount																					£ 7,500,000
Description of interest rate				The 6.0% Preference Shares entitle the holders thereof to receive Sterling non-cumulative cash dividends out of distributable profits of Barclays Bank PLC, annually at a fixed rate of 6.0% per annum on the amount of £10,000 per preference share until 15 December 2017, and thereafter quarterly at a rate reset quarterly equal to 1.42% per annum above the London interbank offered rate for three-month Sterling deposits.
Number of shares issued | shares																					75,000
Interest rate																					6.00%
Redemption of preference shares, shares | shares			20,930
Issued capital																					£ 743,700,000
Euro Preference Shares [member] | Barclays Bank PLC [member]
Par value per share | € / shares											€ 100													€ 100
Notional amount | €																								€ 14.0
Description of interest rate				The 4.75% Preference Shares entitle the holders thereof to receive Euro non-cumulative cash dividends out of distributable profits of Barclays Bank PLC, annually at a fixed rate of 4.75% per annum on the amount of €10,000 per preference share until 15 March 2020, and thereafter quarterly at a rate reset quarterly equal to 0.71% per annum above the Euro interbank offered rate for three-month Euro deposits.
Number of shares issued | shares	31,856			31,856		31,856		31,856																140,000	140,000
Rights, preferences and restrictions attaching to class of share capital				No redemption or purchase of any 4.75% Preference Shares, the 6.278% Preference Shares and the 8.125% Preference Shares (together, the Preference Shares) may be made by Barclays Bank PLC without the prior approval of the UK PRA and any such redemption will be subject to the Companies Act 2006 and the Articles of Barclays Bank PLC. On a winding-up of Barclays Bank PLC or other return of capital (other than a redemption or purchase of shares of Barclays Bank PLC, or a reduction of share capital), a holder of Preference Shares will rank in the application of assets of Barclays Bank PLC available to shareholders: (1) junior to the holder of any shares of Barclays Bank PLC in issue ranking in priority to the Preference Shares; (2) equally in all respects with holders of other preference shares and any other shares of Barclays Bank PLC in issue ranking pari passu with the Preference Shares; and (3) in priority to the holders of ordinary shares and any other shares of Barclays Bank PLC in issue ranking junior to the Preference Shares.
Interest rate																								4.75%	4.75%
Issued capital																								€ 1,383.3	£ 966,700,000
Liquidating distributions subject to the ranking of reserve capital instruments | € / shares									€ 10,000
Description of redemption terms				The 4.75% Preference Shares are redeemable at the option of Barclays Bank PLC, in whole but not in part only, on 15 March 2020, and on each dividend payment date thereafter at €10,000 per share plus any dividends accrued for the then current dividend period to the date fixed for redemption.
US Dollar Preference Shares 100 par value [Member] | Barclays Bank PLC [member]
Par value per share | $ / shares								$ 100				$ 100
Number of shares issued | shares	58,133			58,133		58,133		58,133
6.278% USD 100 [member] | Barclays Bank PLC [member]
Par value per share | $ / shares																							$ 100
Notional amount | $																							$ 10,000
Description of interest rate				The 6.278% Preference Shares entitle the holders thereof to receive US Dollar non-cumulative cash dividends out of distributable profits of Barclays Bank PLC, semi-annually at a fixed rate of 6.278% per annum on the amount of $10,000 per preference share until 15 December 2034, and thereafter quarterly at a rate reset quarterly equal to 1.55% per annum above the London interbank offered rate for three-month US Dollar deposits.
Number of shares issued | shares																						100,000	100,000
Rights, preferences and restrictions attaching to class of share capital				No redemption or purchase of any 4.75% Preference Shares, the 6.278% Preference Shares and the 8.125% Preference Shares (together, the Preference Shares) may be made by Barclays Bank PLC without the prior approval of the UK PRA and any such redemption will be subject to the Companies Act 2006 and the Articles of Barclays Bank PLC. On a winding-up of Barclays Bank PLC or other return of capital (other than a redemption or purchase of shares of Barclays Bank PLC, or a reduction of share capital), a holder of Preference Shares will rank in the application of assets of Barclays Bank PLC available to shareholders: (1) junior to the holder of any shares of Barclays Bank PLC in issue ranking in priority to the Preference Shares; (2) equally in all respects with holders of other preference shares and any other shares of Barclays Bank PLC in issue ranking pari passu with the Preference Shares; and (3) in priority to the holders of ordinary shares and any other shares of Barclays Bank PLC in issue ranking junior to the Preference Shares.
Interest rate																						6.278%	6.278%
Issued capital																						£ 548,100,000	$ 995,400
Liquidating distributions subject to the ranking of reserve capital instruments | $ / shares								$ 10,000
Description of redemption terms				The 6.278% Preference Shares are redeemable at the option of Barclays Bank PLC, in whole but not in part only, on 15 December 2034, and on each dividend payment date thereafter at $10,000 per share plus any dividends accrued for the then current dividend period to the date fixed for redemption.
US Dollar Preference Shares Point Twenty-five Par Value [Member] | Barclays Bank PLC [member]
Par value per share | $ / shares								$ 0.25				$ 0.25
Number of shares issued | shares	106,000,000			106,000,000		161,000,000		106,000,000
Redemption of preference shares, shares | shares	55,000,000
7.1% USD 0.25 [member] | Barclays Bank PLC [member]
Par value per share | $ / shares																				$ 0.25
Notional amount | $																				$ 13,750
Description of interest rate				The 7.1% Preference Shares entitle the holders thereof to receive US Dollar non-cumulative cash dividends out of distributable profits of Barclays Bank PLC, quarterly at a fixed rate of 7.1% per annum on the amount of $25 per preference share.
Number of shares issued | shares																			55,000,000	55,000,000
Interest rate																			7.10%	7.10%
Issued capital																			£ 657,000,000	$ 1,335,000
8.125% USD 0.25 [member] | Barclays Bank PLC [member]
Par value per share | $ / shares																		$ 0.25
Notional amount | $																		$ 26,500
Description of interest rate				The 8.125% Preference Shares entitle the holders thereof to receive US Dollar non-cumulative cash dividends out of distributable profits of Barclays Bank PLC, quarterly at a fixed rate of 8.125% per annum on the amount of $25 per preference share.
Number of shares issued | shares																	106,000,000	106,000,000
Rights, preferences and restrictions attaching to class of share capital				No redemption or purchase of any 4.75% Preference Shares, the 6.278% Preference Shares and the 8.125% Preference Shares (together, the Preference Shares) may be made by Barclays Bank PLC without the prior approval of the UK PRA and any such redemption will be subject to the Companies Act 2006 and the Articles of Barclays Bank PLC. On a winding-up of Barclays Bank PLC or other return of capital (other than a redemption or purchase of shares of Barclays Bank PLC, or a reduction of share capital), a holder of Preference Shares will rank in the application of assets of Barclays Bank PLC available to shareholders: (1) junior to the holder of any shares of Barclays Bank PLC in issue ranking in priority to the Preference Shares; (2) equally in all respects with holders of other preference shares and any other shares of Barclays Bank PLC in issue ranking pari passu with the Preference Shares; and (3) in priority to the holders of ordinary shares and any other shares of Barclays Bank PLC in issue ranking junior to the Preference Shares.
Interest rate																	8.125%	8.125%
Issued capital																	£ 1,345,000,000	$ 2,650,000
Liquidating distributions subject to the ranking of reserve capital instruments | $ / shares								$ 0.25
Description of redemption terms				The 8.125% Preference Shares are redeemable at the option of Barclays Bank PLC, in whole or in part, on any dividend payment date at $25 per share plus any dividends accrued for the then current dividend period to the date fixed for redemption.
6.625% USD 0.25 [member] | Barclays Bank PLC [member]
Liquidating distributions subject to the ranking of reserve capital instruments | $ / shares								$ 25
Called up share capital [member]
Equity	£ 4,265,000,000			£ 4,265,000,000		£ 4,241,000,000							£ 4,201,000,000
Called up share capital [member] | Ordinary shares [member]
Number of shares outstanding | shares	17,060,000,000			17,060,000,000		16,963,000,000		17,060,000,000					16,805,000,000
Par value per share | £ / shares	£ 0.25			£ 0.25
Called up share capital [member] | Ordinary shares [member] | Barclays Bank PLC [member]
Equity	£ 2,342,000,000			£ 2,342,000,000		£ 2,342,000,000							£ 2,342,000,000
Called up share capital [member] | Preference shares [member] | Barclays Bank PLC [member]
Equity	19,000,000			19,000,000		28,000,000							38,000,000
Other equity interest [member]
Equity	8,941,000,000	[1]		£ 8,941,000,000	[1]	£ 6,449,000,000	[1]						5,305,000,000	[1]	4,322,000,000
Number of convertible instruments issued | Issuance				2		1
Notional amount	2,500,000,000			£ 2,500,000,000		£ 1,100,000,000
Other equity interest [member] | Barclays Bank PLC [member]
Equity	8,982,000,000	[2]		£ 8,982,000,000	[2]	£ 6,486,000,000							£ 5,350,000,000	[2]	£ 4,350,000,000	[2]
Other equity interest [member] | AT1 Securities [member]
Description of interest rate				After the initial call date, in the event that they are not redeemed, the AT1 securities will bear interest at rates fixed periodically in advance for five-year periods based on market rates.
Description of arrangement for contingent consideration arrangements and indemnification assets				All AT1 securities will be converted into ordinary shares of Barclays PLC, at a pre-determined price, should the fully loaded CET1 ratio of the Barclays PLC Group fall below 7.0%.
Other equity interest [member] | Fixed Rate Resetting Perpetual Subordinated Contingent Convertible Securities [Member] | AT1 Securities [member]
Number of convertible instruments issued | Issuance				2
Other equity interest [member] | Fixed Rate Resetting Perpetual Subordinated Contingent Convertible Securities [Member] | AT1 Securities [member] | Barclays Bank PLC [member]
Notional amount	£ 2,500,000,000			£ 2,500,000,000
Share repurchase program [Member] | Ordinary shares [member]
Number of shares outstanding | shares										1,696,000,000
Par value per share | £ / shares										£ 0.25

[1] For further details refer to Note 31 .

[2] For further details refer to Note l

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Ordinary shares, share premium, and other equity - Other shareholders equity (Details) - GBP (£) £ in Millions		12 Months Ended
		Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015
Consolidated and separate financial statements [line items]
Beginning Balance		£ 71,365		£ 65,864		£ 65,958
Redemption		(1,339)		(1,587)		0
Ending Balance		66,016		71,365		65,864
Other equity interest [member]
Consolidated and separate financial statements [line items]
Beginning Balance		6,449	[1]	5,305	[1]	4,322
Redemption		0	[1]	0	[1]	0
Ending Balance	[1]	8,941		6,449		5,305
Barclays Bank PLC [member]
Consolidated and separate financial statements [line items]
Beginning Balance		70,955		66,019		66,045
Redemption		550		577		0
Ending Balance		65,734		70,955		66,019
Barclays Bank PLC [member] | Other equity interest [member]
Consolidated and separate financial statements [line items]
Beginning Balance		6,486		5,350	[2]	4,350	[2]
Redemption	[2]	0		0		0
Ending Balance		8,982	[2]	6,486		5,350	[2]
The Group [Member] | Other equity interest [member]
Consolidated and separate financial statements [line items]
Beginning Balance		271		485
Redemption		0		(214)
Ending Balance		271		271		485
The Bank [Member] | Other equity interest [member]
Consolidated and separate financial statements [line items]
Beginning Balance		335		549
Redemption		0		(214)
Ending Balance		£ 335		£ 335		£ 549

[1] For further details refer to Note 31 .

[2] For further details refer to Note l

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Reserves (Details) - GBP (£) £ in Millions		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of reserves within equity [line items]
Total Reserves		£ 5,383	£ 6,051	£ 1,898
Barclays Bank PLC [member]
Disclosure of reserves within equity [line items]
Total Reserves		3,808	4,295	£ 933
Currency translation reserve [member]
Disclosure of reserves within equity [line items]
Total Reserves		3,054	3,051
Currency translation reserve [member] | Barclays Bank PLC [member]
Disclosure of reserves within equity [line items]
Total Reserves		3,084	3,054
Available for sale reserve [member]
Disclosure of reserves within equity [line items]
Total Reserves		364	(74)
Available for sale reserve [member] | Barclays Bank PLC [member]
Disclosure of reserves within equity [line items]
Total Reserves		396	(22)
Cash flow hedging reserve [member]
Disclosure of reserves within equity [line items]
Total Reserves		1,161	2,105
Cash flow hedging reserve [member] | Barclays Bank PLC [member]
Disclosure of reserves within equity [line items]
Total Reserves		184	954
Own credit reserve [member]
Disclosure of reserves within equity [line items]
Total Reserves	[1]	(179)	0
Own credit reserve [member] | Barclays Bank PLC [member]
Disclosure of reserves within equity [line items]
Total Reserves	[2]	(179)	0
Other reserves and treasury shares [member]
Disclosure of reserves within equity [line items]
Total Reserves		983	969
Other reserves and treasury shares [member] | Barclays Bank PLC [member]
Disclosure of reserves within equity [line items]
Total Reserves		£ 323	£ 309

[1] As at 31 December 2017, the amount of own credit recognised in the Group’s other comprehensive income was a debit balance of £ 179 m. Upon adoption of IFRS 9, an opening debit balance of £ 175 m was recognized, with a further £ 4 m loss (net of tax) recorded during 2017 .

[2] As at 31 December 2017, the amount of own credit recognized in the Group’s other comprehensive income was a debit balance of £ 179 m . Upon adoption of IFRS 9, an opening debit balance of £ 175 m was recognized, with a further £ 4 m loss (net of tax) recorded during 2017.

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Reserves (Parenthetical) (Details) - GBP (£) £ in Millions			12 Months Ended
		Jan. 01, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of reserves within equity [line items]
Own credit reserves			£ (5,383)	£ (6,051)	£ (1,898)
Gain (loss) on own credit booked in the reserve			0	35	(430)
Barclays Bank PLC [member]
Disclosure of reserves within equity [line items]
Own credit reserves			(3,808)	(4,295)	(933)
Effects of changes in accounting policies			0
Gain (loss) on own credit booked in the reserve			0	35	£ (430)
Own credit reserve [member]
Disclosure of reserves within equity [line items]
Effects of changes in accounting policies	[1],[2]	£ 175
Gain (loss) on own credit booked in the reserve			4
Own credit reserve [member] | Barclays Bank PLC [member]
Disclosure of reserves within equity [line items]
Effects of changes in accounting policies			175
Own credit provisions of IFRS 9 [Member] | Own credit reserve [member]
Disclosure of reserves within equity [line items]
Effects of changes in accounting policies		175
Gain (loss) on own credit booked in the reserve		£ 4
Own credit reserve [member]
Disclosure of reserves within equity [line items]
Own credit reserves	[3]		179	0
Own credit reserve [member] | Barclays Bank PLC [member]
Disclosure of reserves within equity [line items]
Own credit reserves	[4]		179	£ 0
Own credit reserve [member] | Own credit provisions of IFRS 9 [Member] | Barclays Bank PLC [member]
Disclosure of reserves within equity [line items]
Effects of changes in accounting policies			175
Gain (loss) on own credit booked in the reserve			£ 4

[1] As a result of the early adoption of the own credit provisions of IFRS 9 on 1 January 2017, own credit which was previously recorded in the income statement is now recognised within other comprehensive income. The cumulative unrealised own credit net loss of £ 175 m has there fore been reclassified from retained earnings to a separate own credit reserve, within other reserves. During 2017 a £ 4 m loss (net of tax) on own credit has been booked in the reserve.

[2] For further details refer to Note 32 .

[3] As at 31 December 2017, the amount of own credit recognised in the Group’s other comprehensive income was a debit balance of £ 179 m. Upon adoption of IFRS 9, an opening debit balance of £ 175 m was recognized, with a further £ 4 m loss (net of tax) recorded during 2017 .

[4] As at 31 December 2017, the amount of own credit recognized in the Group’s other comprehensive income was a debit balance of £ 179 m . Upon adoption of IFRS 9, an opening debit balance of £ 175 m was recognized, with a further £ 4 m loss (net of tax) recorded during 2017.

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Non-controlling interests - by group (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Other equity holders	£ 389	£ 748
Equity attributable to non-controlling interest	2,111	6,492	£ 6,054
Dividends paid to non-controlling interests	415	575
Barclays Bank PLC [member]
Other equity holders	144	405
Equity attributable to non-controlling interest	1	3,522	£ 1,914
Dividends paid to non-controlling interests	173	235
Barclays Bank PLC [member] | Preference shares [member]
Other equity holders	242	340
Equity attributable to non-controlling interest	1,838	2,698
Dividends paid to non-controlling interests	242	340
Barclays Bank PLC [member] | Upper Tier 2 instruments [member]
Other equity holders	3	3
Equity attributable to non-controlling interest	272	272
Dividends paid to non-controlling interests	0	0
Barclay's Africa Banking Group Limited [member]
Other equity holders	140	402
Equity attributable to non-controlling interest	0	3,507
Dividends paid to non-controlling interests	173	235
Barclay's Africa Banking Group Limited [member] | Barclays Bank PLC [member]
Other equity holders	140	402
Equity attributable to non-controlling interest	0	3,507
Dividends paid to non-controlling interests	173	235
Barclay's Africa Banking Group Limited [member] | Preference shares [member]
Equity attributable to non-controlling interest	0	277
Other non-controlling interests [member]
Other equity holders	4	3
Equity attributable to non-controlling interest	1	15
Dividends paid to non-controlling interests	0	0
Other non-controlling interests [member] | Barclays Bank PLC [member]
Other equity holders	4	3
Equity attributable to non-controlling interest	1	15
Dividends paid to non-controlling interests	£ 0	£ 0

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Non-controlling interests (Narrative) (Details)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Barclays Bank PLC [member]
Percentage of Equity	11.00%	11.00%
Significant restrictions to access assets	Barclays Bank PLC also has in issue preference shares which are non-controlling interests to the Group. Under the terms of these instruments, Barclays PLC may not pay dividends on ordinary shares until a dividend is next paid on these instruments or the instruments are redeemed or purchased by Barclays Bank PLC. There are no restrictions on Barclays Bank PLC’s ability to remit capital to the Parent as a result of these issued instruments.
Barclay's Africa Banking Group Limited [member]
Proportion of ownership interest in subsidiary	14.90%	50.10%

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Non-controlling interests - by instruments (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of classes of share capital [line items]
Equity attributable to non-controlling interest	£ 2,111	£ 6,492	£ 6,054
Upper Tier 2 Instruments	4,191	4,495
Barclay's Africa Banking Group Limited [member]
Disclosure of classes of share capital [line items]
Equity attributable to non-controlling interest	0	3,507
Preference shares [member] | Barclays Bank PLC [member]
Disclosure of classes of share capital [line items]
Equity attributable to non-controlling interest	1,838	2,698
Preference shares [member] | Barclays Bank PLC [member] | 6.00% non cumulative callable preference shares
Disclosure of classes of share capital [line items]
Equity attributable to non-controlling interest	0	203
Preference shares [member] | Barclays Bank PLC [member] | 6.278% non cumulative callable preference shares
Disclosure of classes of share capital [line items]
Equity attributable to non-controlling interest	318	318
Preference shares [member] | Barclays Bank PLC [member] | 4.75% non cumulative callable preference shares
Disclosure of classes of share capital [line items]
Equity attributable to non-controlling interest	211	211
Preference shares [member] | Barclays Bank PLC [member] | 7.1% non cumulative callable preference shares
Disclosure of classes of share capital [line items]
Equity attributable to non-controlling interest	0	657
Preference shares [member] | Barclays Bank PLC [member] | 8.125% non cumulative callable preference shares
Disclosure of classes of share capital [line items]
Equity attributable to non-controlling interest	1,309	1,309
Preference shares [member] | Barclay's Africa Banking Group Limited [member]
Disclosure of classes of share capital [line items]
Equity attributable to non-controlling interest	0	277
Upper Tier 2 instruments [member]
Disclosure of classes of share capital [line items]
Upper Tier 2 Instruments	272	272
Upper Tier 2 instruments [member] | Undated Floating Rate Primary Capital Notes Series 1
Disclosure of classes of share capital [line items]
Upper Tier 2 Instruments	93	93
Upper Tier 2 instruments [member] | Undated Floating Rate Primary Capital Notes Series 2
Disclosure of classes of share capital [line items]
Upper Tier 2 Instruments	179	179
Upper Tier 2 instruments [member] | Barclays Bank PLC [member]
Disclosure of classes of share capital [line items]
Equity attributable to non-controlling interest	£ 272	£ 272

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Share-based payments - Share based payments (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of terms and conditions of share-based payment arrangement [line items]
Total equity settled	£ 505	£ 665	£ 528
Cash settled	3	1	4
Total share based payments	508	666	532
Share value plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Total equity settled	153	473	442
Deferred share value plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Total equity settled	166	0	0
Others [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Total equity settled	£ 186	£ 192	£ 86

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Share-based payments - Share options and awards (Details) - GBP (£) £ / shares in Units, shares in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share value plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average fair value per award, granted in year	[1],[2]	£ 2.3	£ 1.66
Weighted average share price at exercise/ release during year	[1],[2]	£ 2.29	£ 1.66
Weighted average remaining contractual life in years		1 year	1 year
Number of options/ awards outstanding	[1],[2]	191,610	406,016	386,470
Deferred share value plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average fair value per award, granted in year	[1],[2]	£ 2.26	£ 0
Weighted average share price at exercise/ release during year	[1],[2]	£ 2.06	£ 0
Weighted average remaining contractual life in years		1 year	0 years
Number of options/ awards outstanding	[1],[2]	125,399	0	0
Others [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options/ awards outstanding	[2],[3]	210,160	205,129	166,975
Others [member] | Bottom of range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average fair value per award, granted in year	[2]	£ 0.41	£ 1.67
Weighted average share price at exercise/ release during year	[2]	£ 1.99	£ 1.88
Weighted average remaining contractual life in years		0 years	0 years
Others [member] | Top of range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average fair value per award, granted in year	[2]	£ 2.3	£ 0.61
Weighted average share price at exercise/ release during year	[2]	£ 2.3	£ 1.65
Weighted average remaining contractual life in years		3 years	3 years

[1] Nil cost award and therefore the weighted average exercise price was nil.

[2] Options/award granted over Barclays PLC shares.

[3] The number of awards within Others at the end of the year principally relates to Sharesave (number of awards exercisable at end of year was 10,121,109 ). The weighted average exercise price relates to Sharesave.

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Share-based payments - Movements in option and award plans (Details) - GBP (£) shares in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016
Disclosure of terms and conditions of share-based payment arrangement [line items]
Granted in the year, number of options		534,000	584,000
Share value plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding at beginning of year/acquisition date, Number of options	[1],[2]	406,016	386,470
Granted in the year, number of options	[1],[2]	943	229,371
Exercised/released in the year, number of options	[1],[2]	(200,350)	(191,623)
Less: forfeited in the year, number of options	[1],[2]	(14,999)	(18,202)
Less: expired in the year, number of options	[1],[2]	0	0
Outstanding at end of year, Number of options	[1],[2]	191,610	406,016
Of which exercisable, number of options	[1],[2]	18	0
Outstanding at beginning of year/acquisition date, Weighted average		£ 0	£ 0
Granted in the year, weighted average exercise price		0	0
Exercised/released in the year, weighted average exercise price		0	0
Less: forfeited in the year, weighted average exercise price		0	0
Less: expired in the year, weighted average exercise price		0	0
Outstanding at end of year, Weighted average exercise price		£ 0	£ 0
Deferred share value plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding at beginning of year/acquisition date, Number of options	[1],[2]	0	0
Granted in the year, number of options	[1],[2]	132,316	0
Exercised/released in the year, number of options	[1],[2]	(2,275)	0
Less: forfeited in the year, number of options	[1],[2]	(4,642)	0
Less: expired in the year, number of options	[1],[2]	0	0
Outstanding at end of year, Number of options	[1],[2]	125,399	0
Of which exercisable, number of options	[1],[2]	0	0
Outstanding at beginning of year/acquisition date, Weighted average		£ 0	£ 0
Granted in the year, weighted average exercise price		0	0
Exercised/released in the year, weighted average exercise price		0	0
Less: forfeited in the year, weighted average exercise price		0	0
Less: expired in the year, weighted average exercise price		0	0
Outstanding at end of year, Weighted average exercise price		£ 0	£ 0
Others [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding at beginning of year/acquisition date, Number of options	[2],[3]	205,129	166,975
Granted in the year, number of options	[2],[3]	118,222	154,069
Exercised/released in the year, number of options	[2],[3]	(90,324)	(60,912)
Less: forfeited in the year, number of options	[2],[3]	(17,733)	(47,342)
Less: expired in the year, number of options	[2],[3]	(5,134)	(7,661)
Outstanding at end of year, Number of options	[2],[3]	210,160	205,129
Of which exercisable, number of options	[2],[3]	24,569	24,435
Outstanding at beginning of year/acquisition date, Weighted average	[2],[3]	£ 1.38	£ 1.75
Granted in the year, weighted average exercise price	[2],[3]	1.66	1.2
Exercised/released in the year, weighted average exercise price	[2],[3]	1.52	1.39
Less: forfeited in the year, weighted average exercise price	[2],[3]	1.42	1.95
Less: expired in the year, weighted average exercise price	[2],[3]	2.03	1.83
Outstanding at end of year, Weighted average exercise price	[2],[3]	1.41	1.38
Of which exercisable, weighted average exercise price	[3]	£ 1.59	£ 1.78

[1] Nil cost award and therefore the weighted average exercise price was nil.

[2] Options/award granted over Barclays PLC shares.

[3] The number of awards within Others at the end of the year principally relates to Sharesave (number of awards exercisable at end of year was 10,121,109 ). The weighted average exercise price relates to Sharesave.

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Share-based payments - Movements in options and award plans (Parenthetical) (Details) - GBP (£)		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016
Share value plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options exercisable in share-based payment arrangement	[1],[2]	18,000	0
Outstanding at beginning of year/acquisition date, Weighted average		£ 0	£ 0
Granted in the year, weighted average exercise price		0	0
Exercised/released in the year, weighted average exercise price		0	0
Less: forfeited in the year, weighted average exercise price		0	0
Less: expired in the year, weighted average exercise price		0	0
Outstanding at end of year, Weighted average exercise price		£ 0	£ 0
Deferred share value plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options exercisable in share-based payment arrangement	[1],[2]	0	0
Outstanding at beginning of year/acquisition date, Weighted average		£ 0	£ 0
Granted in the year, weighted average exercise price		0	0
Exercised/released in the year, weighted average exercise price		0	0
Less: forfeited in the year, weighted average exercise price		0	0
Less: expired in the year, weighted average exercise price		0	0
Outstanding at end of year, Weighted average exercise price		£ 0	£ 0
Others [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options exercisable in share-based payment arrangement	[2],[3]	24,569,000	24,435,000
Outstanding at beginning of year/acquisition date, Weighted average	[2],[3]	£ 1.38	£ 1.75
Granted in the year, weighted average exercise price	[2],[3]	1.66	1.2
Exercised/released in the year, weighted average exercise price	[2],[3]	1.52	1.39
Less: forfeited in the year, weighted average exercise price	[2],[3]	1.42	1.95
Less: expired in the year, weighted average exercise price	[2],[3]	2.03	1.83
Outstanding at end of year, Weighted average exercise price	[2],[3]	£ 1.41	£ 1.38
Sharesave [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options exercisable in share-based payment arrangement		10,121,109

[1] Nil cost award and therefore the weighted average exercise price was nil.

[2] Options/award granted over Barclays PLC shares.

[3] The number of awards within Others at the end of the year principally relates to Sharesave (number of awards exercisable at end of year was 10,121,109 ). The weighted average exercise price relates to Sharesave.

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Share-based payments (Narrative) (Details) - GBP (£) shares in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of terms and conditions of share-based payment arrangement [line items]
Total liability arising from cash-settled share-based payments transactions	£ 2,000,000	£ 0
Share price	£ 2.08	£ 1.74
Share value plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Description of share-based payment arrangement	. SVP awards are granted to participants in the form of a conditional right to receive Barclays PLC shares or provisional allocations of Barclays PLC shares which vest or are considered for release over a period of three, five or seven years. Participants do not pay to receive an award or to receive a release of shares. The grantor may also make a dividend equivalent payment to participants on release of a SVP award. SVP awards are also made to eligible employees for recruitment purposes. All awards are subject to potential forfeiture in certain leaver scenarios.
Deferred share value plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Description of share-based payment arrangement	The terms of the DSVP are materially the same as the terms of the SVP as described above, save that executive Directors are not eligible to participate in the DSVP and the DSVP operates over market purchase shares only.
Others [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Description of share-based payment arrangement	In addition to the SVP and DSVP, the Group operates a number of other schemes including schemes operated by, and settled in, the shares of subsidiary undertakings, none of which is individually or in aggregate material in relation to the charge for the year or the dilutive effect of outstanding share options.
Employee benefit and other trusts [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Total number of Barclays shares held	9.9	6.6
Total market value of the shares held in trust	£ 20,100,000	£ 14,700,000
Share price	£ 2.03	£ 2.23

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Pensions and post retirement benefits - Income statement charge (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of defined benefit plans [abstract]
Current service cost	£ 265	£ 243	£ 255
Net finance cost	(12)	(32)	41
Past service cost	(3)	0	(432)
Other movements	0	2	1
Total	£ 250	£ 213	£ (135)

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Pensions and post retirement benefits - Balance sheet reconciliation (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2017	Dec. 31, 2016
Disclosure of net defined benefit liability (asset) [line items]
At beginning of the year	£ (376)
Current service cost	(265)	£ (243)	£ (255)
Interest costs or income on scheme liabilities or assets	12	32	(41)
Past service cost	3	0	432
At end of the year	654	(376)
Net (deficit)/surplus				£ 654	£ (376)
Retirement benefit assets				966	14
Retirement benefit liabilities				(312)	(390)
Net retirement benefit (liabilities)/assets	654	(376)		654	(376)
United Kingdom Retirement Fund (UKRF) [member]
Disclosure of net defined benefit liability (asset) [line items]
At beginning of the year	(27)
Benefits paid	(4,927)	(1,800)
At end of the year	952	(27)
Net (deficit)/surplus				952	(27)
Retirement benefit assets				952	0
Retirement benefit liabilities				0	(27)
Net retirement benefit (liabilities)/assets	952	(27)		952	(27)
Defined benefit obligations [member]
Disclosure of net defined benefit liability (asset) [line items]
At beginning of the year	(33,033)	(28,279)
Current service cost	(265)	(243)
Interest costs or income on scheme liabilities or assets	(843)	(1,016)
Past service cost	3	0
Remeasurement (loss)/gain - financial	(387)	(7,214)
Remeasurement gain/(loss) - demographic	(228)	413
Remeasurement gain - experience	(612)	525
Employee contributions	(5)	(4)
Benefits paid	(4,970)	(1,852)
Exchange and other movements	132	933
At end of the year	(30,268)	(33,033)	(28,279)
Net retirement benefit (liabilities)/assets	(33,033)	(28,279)	(28,279)	(30,268)	(33,033)
Defined benefit obligations [member] | United Kingdom Retirement Fund (UKRF) [member]
Disclosure of net defined benefit liability (asset) [line items]
At beginning of the year	31,847	(26,027)
Current service cost	(245)	(220)
Interest costs or income on scheme liabilities or assets	(810)	(980)
Past service cost	0	0
Remeasurement (loss)/gain - financial	(330)	(7,170)
Remeasurement gain/(loss) - demographic	(240)	390
Remeasurement gain - experience	(614)	490
Employee contributions	(1)	(1)
Benefits paid	(4,927)	(1,800)
Exchange and other movements	0	(129)
At end of the year	(29,160)	31,847	(26,027)
Net retirement benefit (liabilities)/assets	31,847	31,847	(26,027)	(29,160)	31,847
Fair value of plan assets [member]
Disclosure of net defined benefit liability (asset) [line items]
At beginning of the year	(32,657)	(28,752)
Interest costs or income on scheme liabilities or assets	(855)	(1,048)
Remeasurement - return on scheme assets greater/(less) than discount rate	1,333	5,009
Employer contribution	1,152	720
Employee contributions	(5)	(4)
Benefits paid	(4,970)	(1,852)
Exchange and other movements	(110)	(1,024)
At end of the year	(30,922)	(32,657)	(28,752)
Net retirement benefit (liabilities)/assets	(32,657)	(32,657)	(28,752)	(30,922)	(32,657)
Fair value of plan assets [member] | United Kingdom Retirement Fund (UKRF) [member]
Disclosure of net defined benefit liability (asset) [line items]
At beginning of the year	(31,820)	(26,829)
Interest costs or income on scheme liabilities or assets	(831)	(1,023)
Remeasurement - return on scheme assets greater/(less) than discount rate	1,263	5,002
Employer contribution	1,124	634
Employee contributions	(1)	(1)
Benefits paid	(4,927)	(1,800)
Exchange and other movements	0	131
At end of the year	(30,112)	(31,820)	(26,829)
Net retirement benefit (liabilities)/assets	£ (31,820)	£ (31,820)	£ (26,829)	£ (30,112)	£ (31,820)

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Pensions and post retirement benefits - Actuarial valuation of schemes (Details) - GBP (£) £ in Billions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Key UKRF financial assumptions [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Discount rate	2.46%	2.62%
Inflation rate (RPI)	3.22%	3.35%
Life expectancy at 60 for current pensioners, males [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Assumed life expectancy at 60	27 years 9 months 18 days	27 years 10 months 24 days	28 years 9 months 18 days
Life expectancy at 60 for current pensioners, females [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Assumed life expectancy at 60	29 years 4 months 24 days	29 years 8 months 12 days	30 years
Life expectancy at 60 for future pensioners at 40 years, males [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Assumed life expectancy at 60	29 years 3 months 18 days	29 years 8 months 12 days	30 years 2 months 12 days
Life expectancy at 60 for future pensioners at 40 years, females [Member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Assumed life expectancy at 60	31 years	31 years 8 months 12 days	32 years
0.5% change in discount rate per annum
Disclosure of sensitivity analysis for actuarial assumptions [line items]
(Decrease)/Increase in UKRF defined benefit obligations, due to increase in actuarial assumption	£ (2.4)	£ (2.8)
(Decrease)/Increase in UKRF defined benefit obligations, due to decrease in actuarial assumption	(2.8)	(3.2)
0.25% change in discount rate per annum
Disclosure of sensitivity analysis for actuarial assumptions [line items]
(Decrease)/Increase in UKRF defined benefit obligations, due to increase in actuarial assumption	(1.2)	(1.4)
(Decrease)/Increase in UKRF defined benefit obligations, due to decrease in actuarial assumption	(1.3)	(1.5)
0.5% change in RPI per annum
Disclosure of sensitivity analysis for actuarial assumptions [line items]
(Decrease)/Increase in UKRF defined benefit obligations, due to increase in actuarial assumption	(1.6)	(1.9)
(Decrease)/Increase in UKRF defined benefit obligations, due to decrease in actuarial assumption	(1.5)	(2.0)
0.25% change in RPI per annum
Disclosure of sensitivity analysis for actuarial assumptions [line items]
(Decrease)/Increase in UKRF defined benefit obligations, due to increase in actuarial assumption	(0.8)	(0.9)
(Decrease)/Increase in UKRF defined benefit obligations, due to decrease in actuarial assumption	(0.7)	(0.9)
Change in life expectancy by one year [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
(Decrease)/Increase in UKRF defined benefit obligations, due to increase in actuarial assumption	(1.0)	(1.1)
(Decrease)/Increase in UKRF defined benefit obligations, due to decrease in actuarial assumption	£ (1.0)	£ (1.1)

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Pensions and post retirement benefits - Analysis of scheme assets (Details) - GBP (£) £ in Millions		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of fair value of plan assets [line items]
Net recognised (liabilities)/assets		£ (654)	£ 376
Fair value of plan assets [member]
Disclosure of fair value of plan assets [line items]
Net recognised (liabilities)/assets		£ 30,922	£ 32,657	£ 28,752
% of total fair value of scheme assets		100.00%	100.00%
Bonds Fixed Government [Member] | Fair value of plan assets [member]
Disclosure of fair value of plan assets [line items]
Bonds	[1]	£ 2,433	£ 1,330
% of total fair value of scheme assets	[1]	7.90%	4.10%
Bonds Index Linked Government [Member] | Fair value of plan assets [member]
Disclosure of fair value of plan assets [line items]
Bonds	[1]	£ 13,089	£ 13,173
% of total fair value of scheme assets	[1]	42.30%	40.30%
Bonds - Corporate and Other [Member] | Fair value of plan assets [member]
Disclosure of fair value of plan assets [line items]
Bonds	[1]	£ 5,195	£ 5,222
% of total fair value of scheme assets	[1]	16.80%	16.00%
Commerical - property [member] | Fair value of plan assets [member]
Disclosure of fair value of plan assets [line items]
Property commerical	[2]	£ 1,911	£ 1,630
% of total fair value of scheme assets	[2]	6.20%	5.00%
Derivatives [member] | Fair value of plan assets [member]
Disclosure of fair value of plan assets [line items]
Derivatives	[2]	£ 816	£ 870
% of total fair value of scheme assets	[2]	2.60%	2.70%
Other [member] | Fair value of plan assets [member]
Disclosure of fair value of plan assets [line items]
Other	[3]	£ 1,100	£ 266
% of total fair value of scheme assets	[3]	3.60%	0.70%
Equities - Quoted [member] | Fair value of plan assets [member]
Disclosure of fair value of plan assets [line items]
Equities		£ 4,377	£ 8,123
% of total fair value of scheme assets		14.10%	24.90%
Equities non-quoted [member] | Fair value of plan assets [member]
Disclosure of fair value of plan assets [line items]
Equities		£ 2,001	£ 2,043
% of total fair value of scheme assets		6.50%	6.30%
United Kingdom Retirement Fund (UKRF) [member]
Disclosure of fair value of plan assets [line items]
Net recognised (liabilities)/assets		£ (952)	£ 27
United Kingdom Retirement Fund (UKRF) [member] | Fair value of plan assets [member]
Disclosure of fair value of plan assets [line items]
Net recognised (liabilities)/assets		£ 30,112	£ 31,820	£ 26,829
% of total fair value of scheme assets		100.00%	100.00%
United Kingdom Retirement Fund (UKRF) [member] | Bonds Fixed Government [Member] | Fair value of plan assets [member]
Disclosure of fair value of plan assets [line items]
Bonds	[1]	£ 2,184	£ 1,072
% of total fair value of scheme assets	[1]	7.30%	3.40%
United Kingdom Retirement Fund (UKRF) [member] | Bonds Index Linked Government [Member] | Fair value of plan assets [member]
Disclosure of fair value of plan assets [line items]
Bonds	[1]	£ 13,078	£ 13,165
% of total fair value of scheme assets	[1]	43.40%	41.40%
United Kingdom Retirement Fund (UKRF) [member] | Bonds - Corporate and Other [Member] | Fair value of plan assets [member]
Disclosure of fair value of plan assets [line items]
Bonds	[1]	£ 4,999	£ 5,054
% of total fair value of scheme assets	[1]	16.60%	15.90%
United Kingdom Retirement Fund (UKRF) [member] | Commerical - property [member] | Fair value of plan assets [member]
Disclosure of fair value of plan assets [line items]
Property commerical	[2]	£ 1,902	£ 1,622
% of total fair value of scheme assets	[2]	6.30%	5.10%
United Kingdom Retirement Fund (UKRF) [member] | Derivatives [member] | Fair value of plan assets [member]
Disclosure of fair value of plan assets [line items]
Derivatives	[2]	£ 816	£ 870
% of total fair value of scheme assets	[2]	2.70%	2.70%
United Kingdom Retirement Fund (UKRF) [member] | Other [member] | Fair value of plan assets [member]
Disclosure of fair value of plan assets [line items]
Other	[3]	£ 981	£ 155
% of total fair value of scheme assets	[3]	3.30%	0.50%
United Kingdom Retirement Fund (UKRF) [member] | Equities - Quoted [member] | Fair value of plan assets [member]
Disclosure of fair value of plan assets [line items]
Equities		£ 4,151	£ 7,840
% of total fair value of scheme assets		13.80%	24.60%
United Kingdom Retirement Fund (UKRF) [member] | Equities non-quoted [member] | Fair value of plan assets [member]
Disclosure of fair value of plan assets [line items]
Equities		£ 2,001	£ 2,042
% of total fair value of scheme assets		6.60%	6.40%

[1] Assets held are predominately quoted.

[2] Assets held are predominantly non-quoted.

[3] Assets held are predominantly in Infrastructure Funds .

XML

Pensions and post retirement benefits - Deficit reduction contributions (Details) - United Kingdom Retirement Fund (UKRF) [member] £ in Millions	Dec. 31, 2017 GBP (£)
2017 [member] | Deficit contributions 30 September 2016 valuation [Member]
Disclosure of fair value of plan assets [line items]
Deficit reduction contributions	£ 740
2017 [member] | Deficit contributions 30 September 2013 valuation [Member]
Disclosure of fair value of plan assets [line items]
Deficit reduction contributions	1,240	[1]
2018 [member] | Deficit contributions 30 September 2016 valuation [Member]
Disclosure of fair value of plan assets [line items]
Deficit reduction contributions	500
2018 [member] | Deficit contributions 30 September 2013 valuation [Member]
Disclosure of fair value of plan assets [line items]
Deficit reduction contributions	740
2019 [member] | Deficit contributions 30 September 2016 valuation [Member]
Disclosure of fair value of plan assets [line items]
Deficit reduction contributions	500
2019 [member] | Deficit contributions 30 September 2013 valuation [Member]
Disclosure of fair value of plan assets [line items]
Deficit reduction contributions	740
2020 [member] | Deficit contributions 30 September 2016 valuation [Member]
Disclosure of fair value of plan assets [line items]
Deficit reduction contributions	500
2020 [member] | Deficit contributions 30 September 2013 valuation [Member]
Disclosure of fair value of plan assets [line items]
Deficit reduction contributions	740
2021 [member] | Deficit contributions 30 September 2016 valuation [Member]
Disclosure of fair value of plan assets [line items]
Deficit reduction contributions	1,000
2021 [member] | Deficit contributions 30 September 2013 valuation [Member]
Disclosure of fair value of plan assets [line items]
Deficit reduction contributions	240	[1]
2022 [member] | Deficit contributions 30 September 2016 valuation [Member]
Disclosure of fair value of plan assets [line items]
Deficit reduction contributions	1,000
2022 [member] | Deficit contributions 30 September 2013 valuation [Member]
Disclosure of fair value of plan assets [line items]
Deficit reduction contributions	0
2023 [member] | Deficit contributions 30 September 2016 valuation [Member]
Disclosure of fair value of plan assets [line items]
Deficit reduction contributions	1,000
2023 [member] | Deficit contributions 30 September 2013 valuation [Member]
Disclosure of fair value of plan assets [line items]
Deficit reduction contributions	0
2024 [member] | Deficit contributions 30 September 2016 valuation [Member]
Disclosure of fair value of plan assets [line items]
Deficit reduction contributions	1,000
2024 [member] | Deficit contributions 30 September 2013 valuation [Member]
Disclosure of fair value of plan assets [line items]
Deficit reduction contributions	0
2025 [member] | Deficit contributions 30 September 2016 valuation [Member]
Disclosure of fair value of plan assets [line items]
Deficit reduction contributions	1,000
2025 [member] | Deficit contributions 30 September 2013 valuation [Member]
Disclosure of fair value of plan assets [line items]
Deficit reduction contributions	0
2026 [member] | Deficit contributions 30 September 2016 valuation [Member]
Disclosure of fair value of plan assets [line items]
Deficit reduction contributions	1,000
2026 [member] | Deficit contributions 30 September 2013 valuation [Member]
Disclosure of fair value of plan assets [line items]
Deficit reduction contributions	£ 0

[1] The 2017 deficit contributions from the 30 September 2013 valuation included up to £ 500 m payable if the deficit in 2017 exceeded a certain level. Of this £500m, £250m was paid during the first half of 2017. Following the agreement of the 30 September 2016 valuation recovery plan in July 2017, the remaining were no longer required.

XML

Pensions and post retirement benefits - Deficit reduction contributions (Parenthetical) (Details) £ in Millions	12 Months Ended
	Dec. 31, 2017 GBP (£)
United Kingdom Retirement Fund (UKRF) [member] | 2017 [member] | Deficit contributions 30 September 2013 valuation [Member]
Disclosure of fair value of plan assets [line items]
Maximum contribution payable upon deficit exceeding level	£ 500

XML

Pensions and post retirement benefits - Funding (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
United Kingdom Retirement Fund (UKRF) [member]
Disclosure of fair value of plan assets [line items]
Defined benefit contributions paid	£ 1,124	£ 634	£ 586

XML

Pensions and post retirement benefits (Narrative) (Details)	12 Months Ended
	Dec. 31, 2017 GBP (£)	Dec. 31, 2016 GBP (£) Member_Transfers_out	Dec. 31, 2015 GBP (£)	Sep. 30, 2017 GBP (£)	Sep. 30, 2016 GBP (£)	Sep. 30, 2015 GBP (£)
Disclosure of net defined benefit liability (asset) [line items]
Gain on valuation of a component of the defined retirement benefit liability		£ 0	£ 429,000,000
Net recognised (liabilities)/assets	£ (654,000,000)	376,000,000
Surplus (deficit) in plan	(654,000,000)	376,000,000
Defined benefit obligations [member]
Disclosure of net defined benefit liability (asset) [line items]
Net recognised (liabilities)/assets	30,268,000,000	33,033,000,000	28,279,000,000
Benefits paid	4,970,000,000	1,852,000,000
Fair value of plan assets [member]
Disclosure of net defined benefit liability (asset) [line items]
Net recognised (liabilities)/assets	30,922,000,000	32,657,000,000	28,752,000,000
Benefits paid	4,970,000,000	1,852,000,000
Fair value of plan assets [member] | Ordinary shares [member]
Disclosure of net defined benefit liability (asset) [line items]
Net recognised (liabilities)/assets	100,000	200,000
Fair value of plan assets [member] | Bonds issued [Member]
Disclosure of net defined benefit liability (asset) [line items]
Net recognised (liabilities)/assets	£ 600,000	100,000
United Kingdom Retirement Fund (UKRF) [member]
Disclosure of net defined benefit liability (asset) [line items]
Scheme as a percentage of total retirement benefit obligations	96.00%
Inflation rate (RPI)	5.00%
Investment related increase, percentage	2.00%
Gain on valuation of a component of the defined retirement benefit liability	£ 3,000,000
Net recognised (liabilities)/assets	(952,000,000)	27,000,000
Benefits paid	4,927,000,000	1,800,000,000
Transfers out of the fund and contribution refunds	4,151,000,000	1,029,000,000
Surplus (deficit) in plan	(952,000,000)	27,000,000
Defined benefit contributions paid	1,124,000,000	634,000,000	586,000,000
Estimate of contributions expected to be paid to plan for next annual reporting period	£ 716,000,000	1,585,000,000
Percentage of funding deficit secured by collateral pool	88.50%
Maximum funding deficit secured by collateral pool	£ 9,000,000,000
United Kingdom Retirement Fund (UKRF) [member] | Discount rate [member]
Disclosure of net defined benefit liability (asset) [line items]
Description of methods and assumptions used in preparing sensitivity analysis for actuarial assumptions	The UKRF discount rate assumption for 2017 was based on a variant of the standard Willis Towers Watson RATE Link model. This variant includes all bonds rated AA by at least one of the four major ratings agencies, and assumes that yields after year 30 are flat.
United Kingdom Retirement Fund (UKRF) [member] | Inflation rate [member]
Disclosure of net defined benefit liability (asset) [line items]
Description of methods and assumptions used in preparing sensitivity analysis for actuarial assumptions	The RPI inflation assumption for 2017 was set by reference to the Bank of England’s implied inflation spot curve, assuming the spot curve remains flat after 30 years. The inflation assumption incorporates a deduction of 20 basis points as an allowance for an inflation risk premium. The methodology used to derive the discount rate and price inflation assumptions is consistent with that used at the prior year end, except the inflation spot curve was held flat after 25 years at 2016.
United Kingdom Retirement Fund (UKRF) [member] | Mortality rates [member]
Disclosure of net defined benefit liability (asset) [line items]
Description of methods and assumptions used in preparing sensitivity analysis for actuarial assumptions	The UKRF’s post-retirement mortality assumptions are based on a best estimate assumption derived from an analysis in 2016 of Barclays own post-retirement mortality experience, and taking account of recent evidence from published mortality surveys. An allowance has been made for future mortality improvements based on the 2016 core projection model published by the Continuous Mortality Investigation Bureau subject to a long-term trend of 1.25% pa in future improvements. The methodology used is consistent with the prior year end, except that the 2015 core projection model was used at 2016.
United Kingdom Retirement Fund (UKRF) [member] | Deficit contributions 30 September 2015 valuation [Member]
Disclosure of net defined benefit liability (asset) [line items]
Surplus (deficit) in plan					£ 7,900,000,000	£ 6,000,000,000
Funding level percentage					81.50%
United Kingdom Retirement Fund (UKRF) [member] | Deficit contributions valuation recovery plan 2017 [Member]
Disclosure of net defined benefit liability (asset) [line items]
Surplus (deficit) in plan				£ 4,800,000,000
Funding level percentage				86.80%
United Kingdom Retirement Fund (UKRF) [member] | Top of range [member]
Disclosure of net defined benefit liability (asset) [line items]
Percentage of funding deficit secured by collateral pool	100.00%
United Kingdom Retirement Fund (UKRF) [member] | Defined benefit obligations [member]
Disclosure of net defined benefit liability (asset) [line items]
Net recognised (liabilities)/assets	£ 29,160,000,000	(31,847,000,000)	26,027,000,000
Benefits paid	£ 4,927,000,000	£ 1,800,000,000
Weighted average duration of the benefit payments reflected in defined benefit obligation, UKRF	20 years
United Kingdom Retirement Fund (UKRF) [member] | Defined benefit obligations [member] | Future transfers out [Member]
Disclosure of net defined benefit liability (asset) [line items]
Percentage increase (decrease) in defined benefit obligatoin	2.00%
Number of member transfers out of benefit obligation | Member_Transfers_out		0
United Kingdom Retirement Fund (UKRF) [member] | Defined benefit obligations [member] | 2018 [member] | Future transfers out [Member]
Disclosure of net defined benefit liability (asset) [line items]
Percentage of member transfers out of benefit obligation	20.00%
United Kingdom Retirement Fund (UKRF) [member] | Defined benefit obligations [member] | 2019 [member] | Future transfers out [Member]
Disclosure of net defined benefit liability (asset) [line items]
Percentage of member transfers out of benefit obligation	15.00%
United Kingdom Retirement Fund (UKRF) [member] | Defined benefit obligations [member] | 2020 [member] | Future transfers out [Member]
Disclosure of net defined benefit liability (asset) [line items]
Percentage of member transfers out of benefit obligation	10.00%
United Kingdom Retirement Fund (UKRF) [member] | Defined benefit obligations [member] | 2021 [member] | Future transfers out [Member]
Disclosure of net defined benefit liability (asset) [line items]
Percentage of member transfers out of benefit obligation	5.00%
United Kingdom Retirement Fund (UKRF) [member] | Defined benefit obligations [member] | Later than five years [member] | Future transfers out [Member]
Disclosure of net defined benefit liability (asset) [line items]
Percentage of member transfers out of benefit obligation	0.00%
United Kingdom Retirement Fund (UKRF) [member] | Fair value of plan assets [member]
Disclosure of net defined benefit liability (asset) [line items]
Net recognised (liabilities)/assets	£ 30,112,000,000	£ 31,820,000,000	26,829,000,000
Benefits paid	£ 4,927,000,000	1,800,000,000
Percentage of fair value of scheme assets invested in liability driven investment strategies	48.00%
United Kingdom Retirement Fund (UKRF) [member] | Fair value of plan assets [member] | UK Private Equity Investments [Member]
Disclosure of net defined benefit liability (asset) [line items]
Net recognised (liabilities)/assets	£ 15,000,000	32,000,000
United Kingdom Retirement Fund (UKRF) [member] | Fair value of plan assets [member] | Overseas Private Equity Investments [Member]
Disclosure of net defined benefit liability (asset) [line items]
Net recognised (liabilities)/assets	1,986,000,000	2,009,000,000
UK Defined Contribution Schemes [Member]
Disclosure of net defined benefit liability (asset) [line items]
Estimate of contributions expected to be paid to plan for next annual reporting period	35,000,000	36,000,000
Overseas pensions [member] | Defined benefit obligations [member]
Disclosure of net defined benefit liability (asset) [line items]
Net recognised (liabilities)/assets	895,000,000	979,000,000
Other post-employment benefits [member] | Defined benefit obligations [member]
Disclosure of net defined benefit liability (asset) [line items]
Net recognised (liabilities)/assets	213,000,000	207,000,000
Section 75 contributions [member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit contributions paid	153,000,000	112,000,000	£ 0
BPSP [member]
Disclosure of net defined benefit liability (asset) [line items]
Estimate of contributions expected to be paid to plan for next annual reporting period	£ 146,000,000	£ 124,000,000

XML

Principal subsidiaries - Significant subsidiaries (Details)	12 Months Ended
	Dec. 31, 2017
Barclays Bank PLC [member]
Disclosure of subsidiaries [line items]
Company Name	Barclays Bank PLC
Principal place of business or incorporation	England
Nature of business	Banking, holding Company
Percentage of voting rights held	100.00%
Proportion of ownership interest, non-controlling	11.00%
Proportion of voting interest, non-controlling	0.00%
Barclays Capital Securities Limited [Member]
Disclosure of subsidiaries [line items]
Company Name	Barclays Capital Securities Limited
Principal place of business or incorporation	England
Nature of business	Securities dealing
Percentage of voting rights held	100.00%
Proportion of ownership interest, non-controlling	0.00%
Proportion of voting interest, non-controlling	0.00%
Barclays Securities Japan Limited [Member]
Disclosure of subsidiaries [line items]
Company Name	Barclays Securities Japan Limited
Principal place of business or incorporation	Japan
Nature of business	Securities dealing
Percentage of voting rights held	100.00%
Proportion of ownership interest, non-controlling	0.00%
Proportion of voting interest, non-controlling	0.00%
Barclays Capital Inc [Member]
Disclosure of subsidiaries [line items]
Company Name	Barclays Capital Inc
Principal place of business or incorporation	United States
Nature of business	Securities dealing
Percentage of voting rights held	100.00%
Proportion of ownership interest, non-controlling	0.00%
Proportion of voting interest, non-controlling	0.00%
Barclays Bank Delaware [Member]
Disclosure of subsidiaries [line items]
Company Name	Barclays Bank Delaware
Principal place of business or incorporation	United States
Nature of business	Credit card issuer
Percentage of voting rights held	100.00%
Proportion of ownership interest, non-controlling	0.00%
Proportion of voting interest, non-controlling	0.00%

XML

Principal subsidiaries - Excluded from consolidation because the Group does not have exposure to its variable returns (Details) - Unconsolidated structured entities [member] £ in Millions	12 Months Ended
	Dec. 31, 2017 GBP (£)
Disclosure of unconsolidated structured entities [line items]
Country of registration or incorporation	Cayman Islands
Company Name	Palomino Limited
Percentage of voting rights held	100.00%
Equity shareholder's funds	£ 9
Retained profit for the year	£ 7

XML

Principal subsidiaries (Narrative) (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016		Dec. 31, 2015
Disclosure of subsidiaries [line items]
Assets	£ 1,133,248	£ 1,213,126	[1]	£ 1,120,000	[2]
Liabilities	1,067,232	1,141,761		1,054,148
Balances with banks and other regulatory authorities	3,360	4,254		£ 4,369
Consolidated structured entities [member] | Investment funds [member]
Disclosure of subsidiaries [line items]
Assets	0	99
Principal Subsidiary companies [member]
Disclosure of subsidiaries [line items]
Assets	1,407,000	1,553,000
Liabilities	£ 1,341,000	£ 1,480,000

[1] Africa Banking assets held for sale were reported in Head Office for 2016.

[2] Africa Banking assets held for sale were reported in Head Office for 2015.

XML

Structured entities - Unconsolidated (Details) - GBP (£) £ in Millions		Dec. 31, 2017	Dec. 31, 2016		Dec. 31, 2015
Disclosure of unconsolidated structured entities [line items]
Trading portfolio assets		£ 113,760	£ 80,240		£ 77,348
Derivative financial instruments		237,669	346,626		327,709
Loans and advances to banks		35,663	43,251		41,349
Loans and advances to customers		365,552	392,784		399,217
Reverse repurchase agreements and other similar secured lending		12,546	13,454		28,187
Other assets	[1]		89,821
Total assets		1,133,248	1,213,126	[2]	1,120,000	[3]
Derivative financial instruments		238,345	340,487		£ 324,252
Structured entities [member]
Disclosure of unconsolidated structured entities [line items]
Trading portfolio assets		11,487	8,952
Financial assets designated at fair value		34,241	23,073
Derivative financial instruments		4,380	6,861
Loans and advances to banks		0	4,915
Loans and advances to customers		22,867	24,142
Reverse repurchase agreements and other similar secured lending		753	6,338
Other assets		509	919
Total assets		74,237	75,200
Derivative financial instruments		8,549	5,697
Secured financings [member]
Disclosure of unconsolidated structured entities [line items]
Trading portfolio assets		0	0
Financial assets designated at fair value		31,520	22,706
Derivative financial instruments		0	0
Loans and advances to banks		0	0
Loans and advances to customers		5,481	0
Reverse repurchase agreements and other similar secured lending		753	6,338
Other assets		0	0
Total assets		37,754	29,044
Derivative financial instruments		0	0
Short-term traded interests [Member]
Disclosure of unconsolidated structured entities [line items]
Trading portfolio assets		10,788	8,436
Financial assets designated at fair value		0	0
Derivative financial instruments		0	0
Loans and advances to banks		0	0
Loans and advances to customers		0	0
Reverse repurchase agreements and other similar secured lending		0	0
Other assets		0	0
Total assets		10,788	8,436
Derivative financial instruments		0	0
Traded derivatives [Member]
Disclosure of unconsolidated structured entities [line items]
Trading portfolio assets		0	0
Financial assets designated at fair value		0	0
Derivative financial instruments		4,380	4,731
Loans and advances to banks		0	0
Loans and advances to customers		0	0
Reverse repurchase agreements and other similar secured lending		0	0
Other assets		0	0
Total assets		4,380	4,731
Derivative financial instruments		5,193	3,567
Other interests [member]
Disclosure of unconsolidated structured entities [line items]
Trading portfolio assets		699	516
Financial assets designated at fair value		2,721	367
Derivative financial instruments		0	2,130
Loans and advances to banks		0	4,915
Loans and advances to customers		17,386	24,142
Reverse repurchase agreements and other similar secured lending		0	0
Other assets		509	919
Total assets		21,315	32,989
Derivative financial instruments		£ 3,356	£ 2,130

[1] As at 31 December 2017, other assets includes balances of £1,193m (2016: £71,454m) and other liabilities includes balances of £ nil m (2016: £65,292m) relating to amounts held for sale. Please refer to Note 4 3 for details.

[2] Africa Banking assets held for sale were reported in Head Office for 2016.

[3] Africa Banking assets held for sale were reported in Head Office for 2015.

XML

Structured entities - Nature of interests (Details) - GBP (£) £ in Millions		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of unconsolidated structured entities [line items]
Trading portfolio assets		£ 113,760	£ 80,240	£ 77,348
Financial assets designated at fair value		116,281	78,608	76,830
Derivative financial assets		237,669	346,626	327,709
Loans and advances to banks		35,663	43,251	41,349
Loans and advances to customers		365,552	392,784	£ 399,217
Other assets	[1]		89,821
Debt securities [member]
Disclosure of unconsolidated structured entities [line items]
Trading portfolio assets		51,200	38,789
Trading equity securities [member]
Disclosure of unconsolidated structured entities [line items]
Trading portfolio assets		59,338	38,329
Unconsolidated structured entities [member]
Disclosure of unconsolidated structured entities [line items]
Trading portfolio assets		11,487	8,952
Derivative financial assets		4,380	6,861
Loans and advances to banks		0	4,915
Loans and advances to customers		22,867	24,142
Other assets		509	919
Other interests [member]
Disclosure of unconsolidated structured entities [line items]
Trading portfolio assets		699	516
Derivative financial assets		0	2,130
Loans and advances to banks		0	4,915
Loans and advances to customers		17,386	24,142
Other assets		509	919
Total on balance sheet exposures		21,315	32,989
Total off balance sheet notional amounts		13,053	14,346
Maximum exposure to loss		34,368	47,335
Total assets of the entity		316,857	626,377
Other interests [member] | Equity investments [member]
Disclosure of unconsolidated structured entities [line items]
Financial assets designated at fair value			5
Other interests [member] | Loans and advances [member]
Disclosure of unconsolidated structured entities [line items]
Financial assets designated at fair value		2,721	264
Other interests [member] | Debt securities [member]
Disclosure of unconsolidated structured entities [line items]
Trading portfolio assets		699	441
Financial assets designated at fair value			98
Other interests [member] | Trading equity securities [member]
Disclosure of unconsolidated structured entities [line items]
Trading portfolio assets			75
Multi-seller conduit programmes [member]
Disclosure of unconsolidated structured entities [line items]
Derivative financial assets			0
Loans and advances to banks		0	0
Loans and advances to customers		5,424	6,016
Other assets		468	5
Total on balance sheet exposures		5,892	6,021
Total off balance sheet notional amounts		6,270	2,734
Maximum exposure to loss		12,162	8,755
Total assets of the entity		103,057	75,535
Multi-seller conduit programmes [member] | Equity investments [member]
Disclosure of unconsolidated structured entities [line items]
Financial assets designated at fair value			0
Multi-seller conduit programmes [member] | Loans and advances [member]
Disclosure of unconsolidated structured entities [line items]
Financial assets designated at fair value		0	0
Multi-seller conduit programmes [member] | Debt securities [member]
Disclosure of unconsolidated structured entities [line items]
Trading portfolio assets		0	0
Financial assets designated at fair value			0
Multi-seller conduit programmes [member] | Trading equity securities [member]
Disclosure of unconsolidated structured entities [line items]
Trading portfolio assets			0
Lending [member]
Disclosure of unconsolidated structured entities [line items]
Derivative financial assets			0
Loans and advances to banks		0	4,890
Loans and advances to customers		11,497	16,754
Other assets		11	7
Total on balance sheet exposures		11,508	21,961
Total off balance sheet notional amounts		6,337	9,873
Maximum exposure to loss		17,845	31,834
Total assets of the entity		179,994	492,950
Lending [member] | Equity investments [member]
Disclosure of unconsolidated structured entities [line items]
Financial assets designated at fair value			0
Lending [member] | Loans and advances [member]
Disclosure of unconsolidated structured entities [line items]
Financial assets designated at fair value		0	260
Lending [member] | Debt securities [member]
Disclosure of unconsolidated structured entities [line items]
Trading portfolio assets		0	0
Financial assets designated at fair value			50
Lending [member] | Trading equity securities [member]
Disclosure of unconsolidated structured entities [line items]
Trading portfolio assets			0
Investment funds and trusts [member]
Disclosure of unconsolidated structured entities [line items]
Derivative financial assets			0
Loans and advances to banks		0	0
Loans and advances to customers		0	0
Other assets		8	13
Total on balance sheet exposures		8	13
Total off balance sheet notional amounts		0	0
Maximum exposure to loss		8	13
Total assets of the entity		11,137	18,550
Investment funds and trusts [member] | Equity investments [member]
Disclosure of unconsolidated structured entities [line items]
Financial assets designated at fair value			0
Investment funds and trusts [member] | Loans and advances [member]
Disclosure of unconsolidated structured entities [line items]
Financial assets designated at fair value		0	0
Investment funds and trusts [member] | Debt securities [member]
Disclosure of unconsolidated structured entities [line items]
Trading portfolio assets		0	0
Financial assets designated at fair value			0
Investment funds and trusts [member] | Trading equity securities [member]
Disclosure of unconsolidated structured entities [line items]
Trading portfolio assets			0
Others [member]
Disclosure of unconsolidated structured entities [line items]
Derivative financial assets			2,130
Loans and advances to banks		0	25
Loans and advances to customers		465	1,372
Other assets		22	894
Total on balance sheet exposures		3,907	4,994
Total off balance sheet notional amounts		446	1,739
Maximum exposure to loss		4,353	6,733
Total assets of the entity		22,669	39,342
Others [member] | Equity investments [member]
Disclosure of unconsolidated structured entities [line items]
Financial assets designated at fair value			5
Others [member] | Loans and advances [member]
Disclosure of unconsolidated structured entities [line items]
Financial assets designated at fair value		2,721	4
Others [member] | Debt securities [member]
Disclosure of unconsolidated structured entities [line items]
Trading portfolio assets		£ 699	441
Financial assets designated at fair value			48
Others [member] | Trading equity securities [member]
Disclosure of unconsolidated structured entities [line items]
Trading portfolio assets			£ 75

[1] As at 31 December 2017, other assets includes balances of £1,193m (2016: £71,454m) and other liabilities includes balances of £ nil m (2016: £65,292m) relating to amounts held for sale. Please refer to Note 4 3 for details.

XML

Structured entities (Narrative) (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Structured entities [member]
Disclosure of unconsolidated structured entities [line items]
Short term traded interest	£ 9,645	£ 6,568
Structured entities [member] | Derivatives [member]
Disclosure of unconsolidated structured entities [line items]
Notional value of guarantee	1,680,615	1,183,215
Securitisation vehicles [member]
Disclosure of unconsolidated structured entities [line items]
Loan commitments	0	152
Securitisation vehicles [member] | Debt securities [member]
Disclosure of unconsolidated structured entities [line items]
Short term traded interest	10,788	8,436
Commercial paper (CP) and medium-term note conduits [member] | Contractual Backstop Liquidity Facilities [Member]
Disclosure of unconsolidated structured entities [line items]
Undrawn contractual backstop liquidity facilities	10,200	9,000
Investment funds and trusts [member]
Disclosure of unconsolidated structured entities [line items]
Notional value of guarantee	0	99
Lending [member]
Disclosure of unconsolidated structured entities [line items]
Impairment cost of loan facilities	11	24
Employee benefit and other trusts [Member]
Disclosure of unconsolidated structured entities [line items]
Undrawn contractual backstop liquidity facilities	£ 1,800	£ 400

XML

Investments in associates and joint ventures (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of associates [line items]
Investment in equity accounted	£ 718	£ 684	£ 573
Held at fair value through profit or loss	447	484
Total	1,165	1,168
Profit from continuing operations	1,301	2,237	(3)
Total comprehensive income for the year	(1,392)	6,816	£ 237
Joint ventures [member]
Disclosure of associates [line items]
Investment in equity accounted	316	363
Held at fair value through profit or loss	447	484
Total	763	847
Profit from continuing operations	77	64
Other comprehensive expense	(15)	19
Total comprehensive income for the year	62	83
Associates [member]
Disclosure of associates [line items]
Investment in equity accounted	402	321
Held at fair value through profit or loss	0	0
Total	402	321
Profit from continuing operations	117	33
Other comprehensive expense	0	0
Total comprehensive income for the year	£ 117	£ 33

XML

Investments in associates and joint ventures (Narrative) (Details) - Associates [member] - Joint ventures [member] - GBP (£)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of associates [line items]
Unrecognised share of losses of associates and joint ventures	£ 0	£ 0
Unutilised credit facilities	1,712,000,000	1,755,000,000
Commitments in relation to joint ventures and associates	£ 246,000,000	£ 263,000,000

XML

Securitisations (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure of transferred financial assets that are not derecognised in their entirety [line items]
Assets carrying amount	£ 3,772	£ 5,219
Assets Fair value	3,757	5,204
Liabilities carry amount	(3,635)	(5,033)
Liabilities fair value	(3,626)	(5,038)
Residential mortgage loans [Member]
Disclosure of transferred financial assets that are not derecognised in their entirety [line items]
Assets carrying amount	0	125
Assets Fair value	0	120
Liabilities carry amount	0	(107)
Liabilities fair value	0	(107)
Credit cards, unsecured and other retail lending [member]
Disclosure of transferred financial assets that are not derecognised in their entirety [line items]
Assets carrying amount	3,772	5,094
Assets Fair value	3,757	5,084
Liabilities carry amount	(3,635)	(4,926)
Liabilities fair value	£ (3,626)	£ (4,931)

XML

Securitisations - Continuing involvement in financial assets that have been derecognised (Details) - GBP (£) £ in Millions		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016
Disclosure of continuing involvement in derecognised financial assets [line items]
Gain (loss) from continuing involvement for the year		£ 1	£ 0
Gain (loss) from continuing involvement, cumulative		1	(3)
Loans and advances [Member]
Disclosure of continuing involvement in derecognised financial assets [line items]
Carrying amount		94	10
Fair value		94	10
Maximum exposure to loss		94	10
CLO and other assets [member]
Disclosure of continuing involvement in derecognised financial assets [line items]
Gain (loss) from continuing involvement for the year		0	0
Gain (loss) from continuing involvement, cumulative		0	(3)
CLO and other assets [member] | Loans and advances [Member]
Disclosure of continuing involvement in derecognised financial assets [line items]
Carrying amount	[1]	0	10
Fair value	[1]	0	10
Maximum exposure to loss	[1]	0	10
US sub-prime and Alt-A [Member]
Disclosure of continuing involvement in derecognised financial assets [line items]
Gain (loss) from continuing involvement for the year		0	0
Gain (loss) from continuing involvement, cumulative		0	0
US sub-prime and Alt-A [Member] | Loans and advances [Member]
Disclosure of continuing involvement in derecognised financial assets [line items]
Carrying amount	[1]	0	0
Maximum exposure to loss	[1]	0	0
Commercial mortgage backed security [Member]
Disclosure of continuing involvement in derecognised financial assets [line items]
Gain (loss) from continuing involvement for the year		1	0
Gain (loss) from continuing involvement, cumulative		1	0
Commercial mortgage backed security [Member] | Loans and advances [Member]
Disclosure of continuing involvement in derecognised financial assets [line items]
Carrying amount	[1]	94	0
Fair value	[1]	94	0
Maximum exposure to loss	[1]	£ 94	£ 0

[1] Assets which represent the Group’s continuing involvement in derecognised assets are recorded in Loans and advances and Trading portfolio assets.

XML

Assets pledged - Carrying amount of the assets pledged as security against liabilities (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure of offsetting of financial liabilities [line items]
Assets pledged	£ 187,517	£ 116,280
Carrying amount [member]
Disclosure of offsetting of financial liabilities [line items]
Assets pledged	191,878	166,817
Non-current assets held for sale [member] | Carrying amount [member]
Disclosure of offsetting of financial liabilities [line items]
Assets pledged	0	117
Trading portfolio assets [Member] | Carrying amount [member]
Disclosure of offsetting of financial liabilities [line items]
Assets pledged	73,899	51,241
Financial assets at fair value [member] | Carrying amount [member]
Disclosure of offsetting of financial liabilities [line items]
Assets pledged	4,798	3,195
Loans and advances to customers [Member] | Carrying amount [member]
Disclosure of offsetting of financial liabilities [line items]
Assets pledged	41,772	30,414
Cash collateral [Member] | Carrying amount [member]
Disclosure of offsetting of financial liabilities [line items]
Assets pledged	56,351	68,797
Financial Investments [Member] | Carrying amount [member]
Disclosure of offsetting of financial liabilities [line items]
Assets pledged	£ 15,058	£ 13,053

XML

Assets pledged - Fair value at the balance sheet date of collateral accepted and re-pledged to others (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016
Assets pledged [abstract]
Fair value of securities accepted as collateral	£ 608,412	£ 466,975
Fair value of securities re-pledged/transferred to others	£ 547,637	£ 405,582

XML

Assets Pledged (Narrative) (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of offsetting of financial liabilities [line items]
Loans and advances to customers	£ 365,552	£ 392,784	£ 399,217
Asset backed funding programmes [Member]
Disclosure of offsetting of financial liabilities [line items]
Loans and advances to customers	£ 9,000	£ 14,000

XML

Related party transactions and Directors remuneration - Group Financial Statements (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016		Dec. 31, 2015
Disclosure of transactions between related parties [line items]
Income/expenses	£ 21,076	£ 21,451		£ 22,040
Credit impairment charges and other provisions	2,336	2,373		1,762
Assets	1,133,248	1,213,126	[1]	1,120,000	[2]
Liabilities	1,067,232	1,141,761		1,054,148
Associates [member]
Disclosure of transactions between related parties [line items]
Income/expenses	(20)	(20)		(19)
Credit impairment charges and other provisions	2	13		4
Assets	2	72		36
Liabilities	75	94		158
Joint Ventures [member]
Disclosure of transactions between related parties [line items]
Income/expenses	38	7		40
Credit impairment charges and other provisions	0	0		2
Assets	1,048	2,244		1,578
Liabilities	2	95		133
Pension funds, unit trusts, and investment funds [Member]
Disclosure of transactions between related parties [line items]
Income/expenses	4	4		4
Credit impairment charges and other provisions	0	0		0
Assets	2	0		0
Liabilities	£ 162	£ 260		£ 184

[1] Africa Banking assets held for sale were reported in Head Office for 2016.

[2] Africa Banking assets held for sale were reported in Head Office for 2015.

XML

Related party transactions and Directors remuneration - Loans and deposits outstanding (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of transactions between related parties [line items]
Loans issued during the year	£ 9,707.0	£ 10,942.0	£ 4,973.0
Key management personnel of entity or parent [member]
Disclosure of transactions between related parties [line items]
Loans outstanding beginning balance	9.2	9.8
Loans issued during the year	0.5	0.6
Cash repayments of advances and loans from related parties	(4.9)	(1.2)
Loan outstanding ending balance	4.8	9.2	9.8
Deposits outstanding beginning balance	7.3	116.5
Deposits received during the year	25.7	18.9
Deposits repaid during the year/change of key management personnel	(26.1)	(128.1)
Deposits oustanding ending balance	£ 6.9	£ 7.3	£ 116.5

XML

Related party transactions and Directors remuneration - Remuneration of Directors and other Key Management Personnel (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of transactions between related parties [abstract]
Salaries and other short-term benefits	£ 33.9	£ 31.9
Pension costs	0.1	0.2
Other long-term benefits	18.4	11.0
Share-based payments	26.8	21.9
Employer social security charges on emoluments	(9.6)	(6.2)
Costs recognised for accounting purposes	88.8	71.2
Employer social security charges on emoluments	(9.6)	(6.2)
Other long-term benefits - difference between awards granted and costs recognised	(9.8)	(2.5)
Share-based payments - difference between awards granted and costs recognised	(11.7)	(8.9)
Total remuneration awarded	£ 57.7	£ 53.6

XML

Related party transactions and Directors remuneration - Disclosure required by the Companies Act 2006 (Details) - GBP (£) £ in Millions		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016
Disclosure of transactions between related parties [abstract]
Aggregate emoluments	[1]	£ 8.5	£ 8.1
Amounts paid under LTIPs	[2]	1.1	0.0
Total directors expense in accordance with companies act 2006		£ 9.6	£ 8.1

[1] The aggregate emoluments include amounts paid for the 2017 year. In addition, deferred share awards for 2017 will be made to James E Staley and Tushar Morzaria which will only vest subject to meeting certain conditions. The total of the deferred share awards is £ 1 m ( 2016 : £ 1.4 m).

[2] The figure above for "Amounts paid under LTIPs" relates to an LTIP award that was released to Tushar Morzaria in 2017 . Dividen d shares released on the award are excluded. The LTIP figure in the single total figure table for executive Directors' 2017 remuneration in the Directors' Remuneration report relates to the award that is scheduled to be released in 2018 in respect of th e 2015-2017 LTIP cycle.There were no pension contributions paid to defined contribution schemes on behalf of Directors ( 2016 : £ nil ). There were no notional pension contributions to defined contribution schemes.

XML

Related party transactions and Directors remuneration - Disclosure required by the Companies Act 2006 (Parenthetical) (Details) - GBP (£)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of transactions between related parties [line items]
Share based payments	£ 508,000,000	£ 666,000,000	£ 532,000,000
Directors [Member]
Disclosure of transactions between related parties [line items]
Pension contributions paid to defined contributions schemes	0	0
Directors [Member] | Deferred share value plan [Member]
Disclosure of transactions between related parties [line items]
Share based payments	£ 1,000,000	£ 1,400,000

XML

Related party transactions and Directors remuneration (Narrative) (Details)		12 Months Ended
		Dec. 31, 2017 GBP (£) Employees £ / shares shares		Dec. 31, 2016 GBP (£) Employees £ / shares shares		Dec. 31, 2015 GBP (£) Employees
Disclosure of transactions between related parties [line items]
Share price		£ 1.41		£ 1.88
Advances and credits available		£ 9,707,000,000		£ 10,942,000,000		£ 4,973,000,000
Number of employees (full time equivalent) | Employees		79,900	[1]	119,300	[2]	129,400	[3]
Aggregate emoluments	[4]	£ 8,500,000		£ 8,100,000
Others [member]
Disclosure of transactions between related parties [line items]
Options to purchase shares held | shares	[5],[6]	24,569,000		24,435,000
Sharesave [Member]
Disclosure of transactions between related parties [line items]
Options to purchase shares held | shares		10,121,109
Bottom of range [member]
Disclosure of transactions between related parties [line items]
Share price		£ 1.2
Top of range [member]
Disclosure of transactions between related parties [line items]
Share price		£ 2.28
Ordinary shares [member]
Disclosure of transactions between related parties [line items]
Par value per share | £ / shares		£ 0.25
Ordinary shares [member] | Barclays Bank PLC [member]
Disclosure of transactions between related parties [line items]
Number of shares issued | shares		2,342,000,000		2,342,000,000
Par value per share | £ / shares		£ 1		£ 1
Directors and other Key Management Personnel
Disclosure of transactions between related parties [line items]
Total commitments outstanding'		£ 300,000		£ 200,000
Advances and credits available		500,000		600,000
Directors [Member]
Disclosure of transactions between related parties [line items]
Accruing benefits under defined benefit scheme		0		0
Advances and credits available		200,000		200,000
New guarantees		0		0
Directors and officers [Member] | Barclays Bank PLC [member]
Disclosure of transactions between related parties [line items]
Accruing benefits under defined benefit scheme		£ 100,000		£ 200,000		£ 300,000
Number of employees (full time equivalent) | Employees		30		33		33
Aggregate emoluments		£ 88,700,000		£ 71,300,000		£ 52,500,000
Directors and officers [Member] | Ordinary shares [member]
Disclosure of transactions between related parties [line items]
Number of shares issued | shares		12,460,877		11,464,580
Percentage of ordinary share capital outstanding		0.07%
Directors and officers [Member] | Ordinary shares [member] | Sharesave [Member]
Disclosure of transactions between related parties [line items]
Par value per share | £ / shares		£ 0.25
Options to purchase shares held | shares		6,000		22,527
Share price		£ 1.2
Number of employees (full time equivalent) | Employees		11
Joint Ventures [member]
Disclosure of transactions between related parties [line items]
Guarantees, pledges or commitments		£ 27,000,000		£ 940,000,000
Pension funds, unit trusts, and investment funds [Member]
Disclosure of transactions between related parties [line items]
Derivatives transacted		£ 3,000,000		£ 3,000,000

[1] As a result of the establishment of the Group Service Company in September 2017, employees who are now empl oyed by the Group Service Company and who were previously allocated to, or were within, Barclays UK and Barclays International are now reported in Head Office.

[2] Number of employ ees included 40,800 employees in re lation to Africa Bankin g for 2016.

[3] Number of employees included 41,500 employees in relation to Africa Banking for 2015.

[4] The aggregate emoluments include amounts paid for the 2017 year. In addition, deferred share awards for 2017 will be made to James E Staley and Tushar Morzaria which will only vest subject to meeting certain conditions. The total of the deferred share awards is £ 1 m ( 2016 : £ 1.4 m).

[5] Options/award granted over Barclays PLC shares.

[6] The number of awards within Others at the end of the year principally relates to Sharesave (number of awards exercisable at end of year was 10,121,109 ). The weighted average exercise price relates to Sharesave.

XML

Auditors' remuneration (Details) - GBP (£) £ in Millions		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Auditors Remuneration By Services [Line Items]
Auditor's remuneration		£ 48	£ 49	£ 43
Subsidiaries [member]
Auditors Remuneration By Services [Line Items]
Auditor's remuneration	[1]	27	27	21
Audit of the Group's annual accounts [Member]
Auditors Remuneration By Services [Line Items]
Auditor's remuneration		11	14	13
Other audit related fees [Member]
Auditors Remuneration By Services [Line Items]
Auditor's remuneration	[2]	8	4	7
Other services [member]
Auditors Remuneration By Services [Line Items]
Auditor's remuneration	[3]	£ 2	£ 4	£ 2

[1] Comprises the fees for the statutory audit of the subsidiaries both inside and outside the UK and fees for work performed by associates of KPMG or PwC in respect of the consolidated financial statements of the Company

[2] Comprises services in relation to statutory and regulatory filings. These include audit services for the review of the interim financial information under the Listing Rules of the UK listing authority

[3] Includes consultation on tax matters, tax advice relating to transactions a nd other tax planning and advice.

XML

Auditors' remuneration (Narrative) (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Auditors Remuneration By Services [Line Items]
Auditor's remuneration	£ 48	£ 49	£ 43
KPMG [member] | Discontinued operations [member]
Auditors Remuneration By Services [Line Items]
Auditor's remuneration	£ 4
PricewaterhouseCoopers LLP [Member] | Discontinued operations [member]
Auditors Remuneration By Services [Line Items]
Auditor's remuneration		£ 12	£ 10

XML

Assets included in disposal groups classified as held for sale and associated liabilities - Assets and Liabilities (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disposal groups classified as held for sale [member]
Assets [abstract]
Cash and bank balances at central banks	£ 0	£ 2,930
Items in course of collection from other banks	0	570
Trading portfolio assets	0	3,084
Financial assets designated at fair value	3	6,984
Derivative financial assets	0	1,992
Financial investments	0	7,737
Loans and advances to banks	0	1,666
Loans and advances to customers	1,164	43,504
Prepayments, accrued income and other assets	0	696
Investments in associates and joint ventures	0	87
Property, plant and equipment	26	954
Goodwill	0	997
Intangible assets	0	570
Current and deferred tax assets	0	149
Retirement benefit assets	0	33
Total assets	1,193	71,953
Balance of impairment unallocated under IFRS 5	0	(499)
Total assets classified as held for sale	1,193	71,454
Liabilities [abstract]
Deposits from banks	0	2,149
Items in the course of collection due to other banks	0	373
Customer accounts	0	42,431
Repurchase agreements and other similar secured borrowing	0	597
Trading portfolio liabilities	0	388
Financial liabilities designated at fair value	0	7,325
Derivative financial instruments	0	1,611
Debt securities in issue	0	7,997
Subordinated liabilities	0	934
Accruals, deferred income and other liabilities	0	1,180
Provisions	0	103
Current and deferred tax liabilities	0	162
Retirement benefit liabilities	0	42
Total liabilities classified as held for sale	0	65,292
Net assets classified as held for sale	1,193	6,162
Disposal group post contribution	1,193	7,028
Barclay's Africa Banking Group Limited (BAGL) [member]
Liabilities [abstract]
Expected contribution to BAGL	£ 0	£ 866

XML

Assets included in disposal groups classified as held for sale and associated liabilities - Income statement (Details) - GBP (£) £ in Millions		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Profit (loss) [abstract]
Net interest income		£ 9,845	£ 10,537	£ 10,608
Net fee and commission income		6,814	6,768	6,859
Net trading income		3,500	2,768	3,426
Net investment income		861	1,324	1,097
Other income		56	54	50
Total income		21,076	21,451	22,040
Credit impairment charges and other provisions		(2,336)	(2,373)	(1,762)
Net operating income		18,740	19,078	20,278
Staff costs		(8,560)	(9,423)	(8,853)
Administration and general expenses		(3,247)	(2,917)	(2,983)
Operating expenses		(15,456)	(16,338)	(18,536)
Share of post-tax results of associates and joint ventures		70	70	41
Profit (loss) before tax		3,541	3,230	1,146
Taxation		(2,240)	(993)	(1,149)
(Loss)/Profit after tax		(894)	2,828	623
Profit (loss), attributable to [abstract]
Equity holders of the parent		(1,283)	2,080	(49)
Non-controlling interests		389	748
Profit (loss) after tax		(894)	2,828	£ 623
Barclay's Africa Banking Group Limited (BAGL) [member]
Profit (loss) [abstract]
Net interest income		1,024	2,169
Net fee and commission income		522	1,072
Net trading income		149	281
Net investment income		30	45
Other income		(16)	8
Total income net of insurance claims		1,870	3,937
Net claims and benefits incurred on insurance contracts		(84)	(191)
Total income		1,786	3,746
Credit impairment charges and other provisions		(177)	(445)
Net operating income		1,609	3,301
Staff costs		(586)	(1,186)
Administration and general expenses	[1]	(1,634)	(1,224)
Operating expenses		(2,220)	(2,410)
Share of post-tax results of associates and joint ventures		5	6
Profit (loss) before tax		(606)	897
Taxation		(154)	(306)
(Loss)/Profit after tax	[2]	(760)	591
Profit (loss), attributable to [abstract]
Equity holders of the parent		(900)	189
Non-controlling interests		140	402
Profit (loss) after tax	[2]	£ (760)	£ 591

[1] Includes impairment of £ 1,090 m (2016: £ nil )

[2] Total loss in respect of the discontinued operation was £ 2,195 m which included the £ 60 m loss on sale and £ 1,375 m loss on recycling of other comprehensive loss on reserves.

XML

Assets included in disposal groups classified as held for sale and associated liabilities - Income statement (Parenthetical) (Details) - GBP (£)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of subsidiaries [line items]
Impairment loss recognised in profit or loss, goodwill	£ 0	£ 0	£ 102,000,000
Total loss in respect of the discontinued operation	2,195,000,000	(591,000,000)	(626,000,000)
Disposal of discontinued operation, net of cash disposed	(1,060,000,000)	0	0
Other comprehensive income that may be recycled to profit or loss	1,841,000,000	(3,448,000,000)	£ (46,000,000)
Barclay's Africa Banking Group Limited (BAGL) [member]
Disclosure of subsidiaries [line items]
Impairment loss recognised in profit or loss, goodwill	1,090,000,000	£ 0
Total loss in respect of the discontinued operation	2,195,000,000
Disposal of discontinued operation, net of cash disposed	60,000,000
Other comprehensive income that may be recycled to profit or loss	£ 1,375,000,000

XML

Assets included in disposal groups classified as held for sale and associated liabilities - Comprehensive Income (Details) - GBP (£) £ in Millions		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of comprehensive income [abstract]
Available for sale assets		£ 449	£ (387)	£ (229)
Currency translation movements	[1]	(1,337)	3,024	748
Cash flow hedge reserves		(948)	798	(493)
Discontinued operations [member]
Statement of comprehensive income [abstract]
Other comprehensive (loss)/income, net of tax from discontinued operations		1,301	1,520	£ (1,348)
Barclay's Africa Banking Group Limited [member]
Statement of comprehensive income [abstract]
Available for sale assets		(3)	(9)
Currency translation movements		(38)	1,451
Cash flow hedge reserves		£ 19	£ 89

[1] Includes £ 189 m loss (2016: £ 101 m gain) on recycling of currency translation differences.

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Assets included in disposal groups classified as held for sale and associated liabilities - Cash flow (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash flows from continuing and discontinued operations [abstract]
Net cash from operating activities	£ 60,711	£ 11,286	£ 15,334
Net cash from investing activities	3,502	36,707	(6,551)
Net cash from financing activities	961	(1,317)	(574)
Effect of exchange rates on cash and cash equivalents	(4,773)	10,473	1,689
Net increase in cash and cash equivalents	60,502	57,554	8,077
Discontinued operations [member]
Cash flows from continuing and discontinued operations [abstract]
Net increase in cash and cash equivalents	101	405	£ (1,821)
Barclay's Africa Banking Group Limited (BAGL) [member]
Cash flows from continuing and discontinued operations [abstract]
Net cash from operating activities	540	1,164
Net cash from investing activities	(245)	(691)
Net cash from financing activities	(165)	(105)
Effect of exchange rates on cash and cash equivalents	(29)	37
Net increase in cash and cash equivalents	£ 101	£ 405

XML

Assets included in disposal groups classified as held for sale and associated liabilities (Narrative) (Details) - GBP (£) shares in Millions, £ in Billions				3 Months Ended	12 Months Ended
	Jun. 01, 2016	May 05, 2016	Mar. 01, 2016	Sep. 30, 2017	Dec. 31, 2017
Assets and liabilities classified as held for sale [member]
Disclosure of subsidiaries [line items]
Increase (decrease) Non-current assets or disposal groups classified as held for sale					£ 70.0
Barclay's Africa Banking Group Limited [member]
Disclosure of subsidiaries [line items]
Interest in associates or subsidiary			62.30%
Assets in disposal group					£ 65.0
Barclay's Africa Banking Group Limited [member] | Ordinary shares [member]
Disclosure of subsidiaries [line items]
Percentage shares contributed to Black Economic Empowerment Scheme				1.50%
Number of shares outstanding				126
Percentage of issued share capital					14.90%
French retail business disposal group [Member]
Disclosure of subsidiaries [line items]
Assets in disposal group					£ 4.0
Egypt banking business disposal group [Member]
Disclosure of subsidiaries [line items]
Assets in disposal group					1.0
Zimbabwe business disposal group [Member]
Disclosure of subsidiaries [line items]
Assets in disposal group					0.4
Barclays Vida Y Pensiones disposal group [Member]
Disclosure of subsidiaries [line items]
Assets in disposal group					£ 0.7
Barclay's Africa Banking Group Limited [member] | Assets and liabilities classified as held for sale [member]
Disclosure of subsidiaries [line items]
Sale of interest in associates	33.70%	12.20%

XML

Barclay's Bank PLC (the Parent Company) (Narrative) (Details) £ in Millions, € in Billions, $ in Billions, $ in Billions	1 Months Ended	12 Months Ended
	Sep. 30, 2017 GBP (£)	Dec. 31, 2017 EUR (€)	Dec. 31, 2017 GBP (£)		Dec. 31, 2017 SGD ($)	Dec. 31, 2017 USD ($)	Dec. 31, 2016 GBP (£)		Dec. 31, 2015 GBP (£)		Dec. 31, 2014 GBP (£)
Disclosure of transactions between related parties [line items]
Other income			£ 56				£ 54		£ 50
Subordinated liabilities			23,826				23,383		21,467
Debt instruments issued			73,314				75,932		69,150
Cash advances and loans made to related parties			9,707				10,942		4,973
Derivative financial instruments			237,669				346,626		327,709
Equity			66,016				71,365		65,864		£ 65,958
Called up share capital and share premium [member]
Disclosure of transactions between related parties [line items]
Equity			22,045	[1]			21,842	[1]	21,586	[1]	20,809
Other equity instruments [member]
Disclosure of transactions between related parties [line items]
Equity			£ 8,941	[1]			6,449	[1]	5,305	[1]	4,322
AT1 Securities [member] | Other equity instruments [member]
Disclosure of transactions between related parties [line items]
Description of arrangement for contingent consideration arrangements and indemnification assets		All AT1 securities will be converted into ordinary shares of Barclays PLC, at a pre-determined price, should the fully loaded CET1 ratio of the Barclays PLC Group fall below 7.0%.	All AT1 securities will be converted into ordinary shares of Barclays PLC, at a pre-determined price, should the fully loaded CET1 ratio of the Barclays PLC Group fall below 7.0%.		All AT1 securities will be converted into ordinary shares of Barclays PLC, at a pre-determined price, should the fully loaded CET1 ratio of the Barclays PLC Group fall below 7.0%.	All AT1 securities will be converted into ordinary shares of Barclays PLC, at a pre-determined price, should the fully loaded CET1 ratio of the Barclays PLC Group fall below 7.0%.
Parent [member]
Disclosure of transactions between related parties [line items]
Other income			£ 690				334		227
Investments in subsidiaries			39,354				36,553
Increase (decrease) in investments in subsidiaries			2,801
Subordinated liabilities			6,501				3,789
Debt instruments issued			22,110				16,893
Loans and advances to subsidiaries			23,970				19,421
Derivative financial instruments			£ 161				268
Description of arrangement for contingent consideration arrangements and indemnification assets		The derivative financial instrument of £161m (2016: £268m) held by the Parent Company represents Barclays PLC’s right to receive a Capital Note for no additional consideration, in the event the Barclays PLC consolidated CRD IV CET1 ratio (FSA October 2012 transitional statement) falls below 7% at which point the notes are automatically assigned by the holders to Barclays PLC.	The derivative financial instrument of £161m (2016: £268m) held by the Parent Company represents Barclays PLC’s right to receive a Capital Note for no additional consideration, in the event the Barclays PLC consolidated CRD IV CET1 ratio (FSA October 2012 transitional statement) falls below 7% at which point the notes are automatically assigned by the holders to Barclays PLC.		The derivative financial instrument of £161m (2016: £268m) held by the Parent Company represents Barclays PLC’s right to receive a Capital Note for no additional consideration, in the event the Barclays PLC consolidated CRD IV CET1 ratio (FSA October 2012 transitional statement) falls below 7% at which point the notes are automatically assigned by the holders to Barclays PLC.	The derivative financial instrument of £161m (2016: £268m) held by the Parent Company represents Barclays PLC’s right to receive a Capital Note for no additional consideration, in the event the Barclays PLC consolidated CRD IV CET1 ratio (FSA October 2012 transitional statement) falls below 7% at which point the notes are automatically assigned by the holders to Barclays PLC.
Equity			£ 39,205				36,322		35,152		33,692
Parent [member] | Called up share capital and share premium [member]
Disclosure of transactions between related parties [line items]
Equity			22,045				21,842		21,586		20,809
Parent [member] | Other equity instruments [member]
Disclosure of transactions between related parties [line items]
Equity			8,943				6,453		£ 5,321		£ 4,326
Parent [member] | Subordinated Notes [Member] | Fixed interest rate [member]
Disclosure of transactions between related parties [line items]
Cash advances and loans made to related parties		€ 1.5			$ 0.2	$ 2
Parent [member] | Senior Notes [Member] | Fixed interest rate [member]
Disclosure of transactions between related parties [line items]
Cash advances and loans made to related parties		€ 0.5	1,950
Parent [member] | Senior Notes [Member] | Fixed or Floating Interest Rate [Member]
Disclosure of transactions between related parties [line items]
Cash advances and loans made to related parties | $						$ 5
Parent [member] | AT1 Securities [member]
Disclosure of transactions between related parties [line items]
Increase (decrease) in investments in subsidiaries			2,500
Parent [member] | AT1 Securities [member] | Barclays Bank PLC [member]
Disclosure of transactions between related parties [line items]
Other income			639				457
Investments in subsidiaries			8,986				£ 6,486
Parent [member] | Barclays Services Limited [Member]
Disclosure of transactions between related parties [line items]
Increase (decrease) in investments in subsidiaries			£ 300
Assets transferred to structured entities, at time of transfer	£ 3,800

[1] For further details refer to Note 31 .

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Capital (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016
Barclays Bank PLC [member]
Consolidated and separate financial statements [line items]
PRA transitional regulatory capital	£ 73,339
Fully loaded Common Equity Tier 1 capital [member]
Consolidated and separate financial statements [line items]
PRA transitional regulatory capital	41,565	£ 45,204
Fully loaded Common Equity Tier 1 capital [member] | Barclays Bank PLC [member]
Consolidated and separate financial statements [line items]
PRA transitional regulatory capital	45,232
PRA transitional tier 1 capital [member]
Consolidated and separate financial statements [line items]
PRA transitional regulatory capital	53,914	56,968
PRA transitional tier 1 capital [member] | Barclays Bank PLC [member]
Consolidated and separate financial statements [line items]
PRA transitional regulatory capital	58,325
Tier 2 (T2) Capital [member]
Consolidated and separate financial statements [line items]
PRA transitional regulatory capital	£ 67,175	£ 71,846

XML

Other disclosures - Risk review - Market Risk - Management VaR (Details) - GBP (£) £ in Millions		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016
Disclosure of nature and extent of risks arising from financial instruments [line items]
Methods used to measure risk		Management Value at Risk estimates the potential loss arising from unfavourable market movements, over one day for a given confidence level: differs from the Regulatory value at risk (VaR) used for capital purposes in scope, confidence level and horizon backtesting is performed to test the model is fit for purpose. VaR is an estimate of the potential loss arising from unfavourable market movements if the current positions were to be held unchanged for one business day. For internal market risk management purposes, a historical simulation methodology with a two-year equally weighted historical period, at the 95% confidence level is used for all trading books and some banking books. The Management VaR model in some instances may not appropriately measure some market risk exposures, especially for market moves that are not directly observable via prices. Market risk managers are required to identify risks which are not adequately captured in VaR (‘risks not in VaR’ or ‘RNIVs’). When reviewing VaR estimates, the following considerations are taken into account: the historical simulation uses the most recent two years of past data to generate possible future market moves, but the past may not be a good indicator of the future; the one-day time horizon may not fully capture the market risk of positions that cannot be closed out or hedged within one day; VaR is based on positions as at close of business and consequently, it is not an appropriate measure for intra-day risk arising from a position bought and sold on the same day; VaR does not indicate the potential loss beyond the VaR confidence level. Limits are applied at the total level as well as by risk factor type, which are then cascaded down to particular trading desks and businesses by the market risk management function. See page 120 for a review of management VaR in 2017.
Value at risk [Member] | Average [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Value at risk	[1]	£ 19	£ 21
Value at risk [Member] | High [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Value at risk	[1]	26	29
Value at risk [Member] | Low [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Value at risk	[1]	14	13
Credit risk [member] | Average [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Value at risk	[1]	12	16
Credit risk [member] | High [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Value at risk	[1]	18	24
Credit risk [member] | Low [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Value at risk	[1]	8	9
Interest rate risk [member] | Average [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Value at risk	[1]	8	7
Interest rate risk [member] | High [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Value at risk	[1]	15	13
Interest rate risk [member] | Low [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Value at risk	[1]	4	4
Equity price risk [member] | Average [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Value at risk	[1]	8	7
Equity price risk [member] | High [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Value at risk	[1]	14	11
Equity price risk [member] | Low [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Value at risk	[1]	4	4
Basis risk [Member] | Average [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Value at risk	[1]	5	5
Basis risk [Member] | High [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Value at risk	[1]	6	9
Basis risk [Member] | Low [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Value at risk	[1]	3	3
Spread risk [Member] | Average [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Value at risk	[1]	5	3
Spread risk [Member] | High [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Value at risk	[1]	8	5
Spread risk [Member] | Low [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Value at risk	[1]	3	2
Foreign exchange risk [member] | Average [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Value at risk	[1]	3	3
Foreign exchange risk [member] | High [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Value at risk	[1]	7	5
Foreign exchange risk [member] | Low [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Value at risk	[1]	2	2
Commodity risk [member] | Average [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Value at risk	[1]	2	2
Commodity risk [member] | High [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Value at risk	[1]	3	4
Commodity risk [member] | Low [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Value at risk	[1]	1	1
Inflation risk [Member] | Average [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Value at risk	[1]	2	2
Inflation risk [Member] | High [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Value at risk	[1]	4	3
Inflation risk [Member] | Low [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Value at risk	[1]	1	2
Diversification effect [member] | Average [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Value at risk	[1],[2]	£ (26)	£ (24)

[1] Includes BAGL

[2] Diversification effects recognise that forecast losses from different assets or businesses are unlikely to occur concurrently, hence the expected aggregate loss is lower than the sum of the expected losses from each area. Historic correlations between losses are taken into account in making these assessments. The high and low VaR figures reported for each category did not necessa rily occur on the same day as the high and low VaR reported as a whole. Consequently a diversification effect balance for the high and low VaR figures would not be meaningful and is therefore omitted from the above table.

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Other disclosures - Risk review - Maximum exposure and effects of collateral and other credit enhancements (Details) - GBP (£) £ in Millions		Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about financial instruments [line items]
Maximum Exposure	[1]	£ 350,255	£ 423,242
Netting and set-off		(184,265)	(273,602)
Exposure to credit risk [member]
Disclosure of detailed information about financial instruments [line items]
Maximum Exposure		1,383,199	1,403,390
Netting and set-off		(190,882)	(282,224)
Cash collateral		(34,978)	(43,760)
Non-cash collateral		(353,414)	(322,731)
Risk transfer		(13,461)	(13,964)
Net exposure		790,464	740,711
On-balance sheet [member] | Exposure to credit risk [member]
Disclosure of detailed information about financial instruments [line items]
Maximum Exposure		1,048,614	1,079,796
Netting and set-off		(190,882)	(282,224)
Cash collateral		(34,587)	(43,168)
Non-cash collateral		(320,863)	(294,762)
Risk transfer		(11,476)	(12,127)
Net exposure		490,806	447,515
Loans and advances to Banks [member] | Exposure to credit risk [member]
Disclosure of detailed information about financial instruments [line items]
Maximum Exposure		35,663	43,251
Netting and set-off		0	0
Cash collateral		(6)	(4)
Non-cash collateral		(583)	(4,896)
Risk transfer		(37)	(22)
Net exposure		35,037	38,329
Loans and advances to customers [Member] | Exposure to credit risk [member]
Disclosure of detailed information about financial instruments [line items]
Maximum Exposure		365,552	392,784
Netting and set-off		(6,617)	(8,622)
Cash collateral		(623)	(739)
Non-cash collateral		(196,368)	(201,199)
Risk transfer		(4,357)	(5,182)
Net exposure		157,587	177,042
Reverse repurchase agrememnts and other similar secured lending [member] | Exposure to credit risk [member]
Disclosure of detailed information about financial instruments [line items]
Maximum Exposure		12,546	13,454
Netting and set-off		0	0
Cash collateral		0	(79)
Non-cash collateral		(12,226)	(13,242)
Risk transfer		0	0
Net exposure		320	133
Financial investments debt securities [member] | Exposure to credit risk [member]
Disclosure of detailed information about financial instruments [line items]
Maximum Exposure		57,129	62,879
Netting and set-off		0	0
Cash collateral		0	0
Non-cash collateral		(463)	(533)
Risk transfer		(853)	(1,286)
Net exposure		55,813	61,060
Other assets [member] | Exposure to credit risk [member]
Disclosure of detailed information about financial instruments [line items]
Maximum Exposure		869	1,205
Netting and set-off		0	0
Cash collateral		0	0
Non-cash collateral		0	0
Risk transfer		0	0
Net exposure		869	1,205
Off-balance sheet [member] | Exposure to credit risk [member]
Disclosure of detailed information about financial instruments [line items]
Maximum Exposure		334,585	323,594
Netting and set-off		0	0
Cash collateral		(391)	(592)
Non-cash collateral		(32,551)	(27,969)
Risk transfer		(1,985)	(1,837)
Net exposure		299,658	293,196
Off-balance sheet [member] | Contingent liabilities [member] | Exposure to credit risk [member]
Disclosure of detailed information about financial instruments [line items]
Maximum Exposure		19,012	19,908
Netting and set-off		0	0
Cash collateral		(318)	(247)
Non-cash collateral		(1,482)	(1,403)
Risk transfer		(228)	(130)
Net exposure		16,984	18,128
Documentary credits and other short-term trade-related transations [member] | Exposure to credit risk [member]
Disclosure of detailed information about financial instruments [line items]
Maximum Exposure		812	1,005
Netting and set-off		0	0
Cash collateral		(27)	(24)
Non-cash collateral		(11)	(18)
Risk transfer		(4)	(3)
Net exposure		770	960
Standby facilities, credit lines and other commitments [member] | Exposure to credit risk [member]
Disclosure of detailed information about financial instruments [line items]
Maximum Exposure		314,761	302,681
Netting and set-off		0	0
Cash collateral		(46)	(321)
Non-cash collateral		(31,058)	(26,548)
Risk transfer		(1,753)	(1,704)
Net exposure		281,904	274,108
Financial assets designated at fair value [member] | On-balance sheet [member] | Exposure to credit risk [member]
Disclosure of detailed information about financial instruments [line items]
Maximum Exposure		111,611	74,013
Netting and set-off		0	0
Cash collateral		(866)	(705)
Non-cash collateral		(104,925)	(66,340)
Risk transfer		(344)	(432)
Net exposure		5,476	6,536
Financial assets designated at fair value [member] | Loans and advances [Member] | Exposure to credit risk [member]
Disclosure of detailed information about financial instruments [line items]
Maximum Exposure		11,037	10,519
Netting and set-off		0	0
Cash collateral		(440)	(17)
Non-cash collateral		(5,497)	(4,107)
Risk transfer		(344)	(432)
Net exposure		4,756	5,963
Trading portfolio assets [member] | On-balance sheet [member] | Exposure to credit risk [member]
Disclosure of detailed information about financial instruments [line items]
Maximum Exposure		54,340	41,764
Netting and set-off		0	0
Cash collateral		0	0
Non-cash collateral		(128)	(270)
Risk transfer		0	0
Net exposure		54,212	41,494
Trading portfolio assets [member] | Cash and balances at central banks [member] | Exposure to credit risk [member]
Disclosure of detailed information about financial instruments [line items]
Maximum Exposure		171,082	102,353
Netting and set-off		0	0
Cash collateral		0	0
Non-cash collateral		0	0
Risk transfer		0	0
Net exposure		171,082	102,353
Trading portfolio assets [member] | Items in the course of collection from other banks [member] | Exposure to credit risk [member]
Disclosure of detailed information about financial instruments [line items]
Maximum Exposure		2,153	1,467
Netting and set-off		0	0
Cash collateral		0	0
Non-cash collateral		0	0
Risk transfer		0	0
Net exposure		2,153	1,467
Home loans [member] | Loans and advances to customers [Member] | Exposure to credit risk [member]
Disclosure of detailed information about financial instruments [line items]
Maximum Exposure		147,002	144,765
Netting and set-off		0	0
Cash collateral		(158)	(184)
Non-cash collateral		(146,554)	(143,912)
Risk transfer		0	0
Net exposure		290	669
Credit cards, unsecured and other retail lending [member] | Loans and advances to customers [Member] | Exposure to credit risk [member]
Disclosure of detailed information about financial instruments [line items]
Maximum Exposure		55,767	57,808
Netting and set-off		0	0
Cash collateral		(241)	(235)
Non-cash collateral		(3,995)	(5,258)
Risk transfer		(16)	(95)
Net exposure		51,515	52,220
Corporate loans [member] | Loans and advances to customers [Member] | Exposure to credit risk [member]
Disclosure of detailed information about financial instruments [line items]
Maximum Exposure		162,783	190,211
Netting and set-off		(6,617)	(8,622)
Cash collateral		(224)	(320)
Non-cash collateral		(45,819)	(52,029)
Risk transfer		(4,341)	(5,087)
Net exposure		105,782	124,153
Reverse repurchase agreements [member] | Financial assets designated at fair value [member] | On-balance sheet [member] | Exposure to credit risk [member]
Disclosure of detailed information about financial instruments [line items]
Maximum Exposure		100,040	63,162
Netting and set-off		0	0
Cash collateral		(426)	(688)
Non-cash collateral		(99,428)	(62,233)
Risk transfer		0	0
Net exposure		186	241
Other financial assets [member] | Financial assets designated at fair value [member] | On-balance sheet [member] | Exposure to credit risk [member]
Disclosure of detailed information about financial instruments [line items]
Maximum Exposure		519	262
Netting and set-off		0	0
Cash collateral		0	0
Non-cash collateral		0	0
Risk transfer		0	0
Net exposure		519	262
Derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Maximum Exposure		237,669	346,626
Netting and set-off		(184,265)	(273,602)
Cash collateral		(33,092)	(41,641)
Derivatives [member] | Exposure to credit risk [member]
Disclosure of detailed information about financial instruments [line items]
Maximum Exposure		12,549	16,273
Netting and set-off		(9,952)	(12,891)
Derivatives [member] | On-balance sheet [member] | Exposure to credit risk [member]
Disclosure of detailed information about financial instruments [line items]
Maximum Exposure		237,669	346,626
Netting and set-off		(184,265)	(273,602)
Cash collateral		(33,092)	(41,641)
Non-cash collateral		(6,170)	(8,282)
Risk transfer		(5,885)	(5,205)
Net exposure		8,257	17,896
Debt securities [member] | Financial assets designated at fair value [member] | On-balance sheet [member] | Exposure to credit risk [member]
Disclosure of detailed information about financial instruments [line items]
Maximum Exposure		15	70
Netting and set-off		0	0
Cash collateral		0	0
Non-cash collateral		0	0
Risk transfer		0	0
Net exposure		15	70
Debt securities [member] | Trading portfolio assets [member] | On-balance sheet [member] | Exposure to credit risk [member]
Disclosure of detailed information about financial instruments [line items]
Maximum Exposure		51,200	38,789
Netting and set-off		0	0
Cash collateral		0	0
Non-cash collateral		0	0
Risk transfer		0	0
Net exposure		51,200	38,789
Traded loans [member] | Trading portfolio assets [member] | On-balance sheet [member] | Exposure to credit risk [member]
Disclosure of detailed information about financial instruments [line items]
Maximum Exposure		3,140	2,975
Netting and set-off		0	0
Cash collateral		0	0
Non-cash collateral		(128)	(270)
Risk transfer		0	0
Net exposure		£ 3,012	£ 2,705

[1] The balance sheet total is the sum of ‘Net amounts reported on the balance sheet’ that are subject to enforceable n etting arrangements and ‘Amounts not subject to enforceable netting arrangements’

XML

Other disclosures - Risk review - Balance Sheet - Credit Quality (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016		Dec. 31, 2015
On-balance sheet [abstract]
Cash and balances at central banks	£ 171,082	£ 102,353		£ 49,711
Items in course of collection from other banks	2,153	1,467		1,011
Trading portfolio assets	113,760	80,240		77,348
Reverse repurchase agreements	12,546	13,454		28,187
Other financial assets		1,205
Financial assets designated at fair value	116,281	78,608		76,830
Derivative financial instruments	237,669	346,626		327,709
Loans and advances to banks	35,663	43,251		41,349
Loans and advances to customers	365,552	392,784		399,217
Total assets	1,133,248	1,213,126	[1]	£ 1,120,000	[2]
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]
On-balance sheet [abstract]
Loans and advances	11,037	10,519
Debt securities	15	70
Reverse repurchase agreements	100,040	63,162
Other financial assets	519	262
Financial assets designated at fair value	116,281	78,608
Traded loans [member]
On-balance sheet [abstract]
Trading portfolio assets	3,140	2,975
Strong (including investment grade) [Member]
On-balance sheet [abstract]
Cash and balances at central banks	171,082	102,353
Items in course of collection from other banks	2,088	1,328
Trading portfolio assets	49,921	37,631
Reverse repurchase agreements	11,430	9,364
Other financial assets	482	1,085
Financial assets designated at fair value	92,202	63,146
Derivative financial instruments	229,262	330,737
Loans and advances to banks	34,590	39,159
Loans and advances to customers	275,107	282,679
Financial investments - debt securities	57,107	62,842
Total assets	£ 923,271	£ 930,324
On-balance sheet, percentage [abstract]
Cash and balances at central banks, percentage	100.00%	100.00%
Items in the course of collection from other banks, percentage	97.00%	91.00%
Trading portfolio assets, percentage	92.00%	90.00%
Reverse repurchase agreements, percentage	91.00%	70.00%
Other financial assets, percentage	55.00%	90.00%
Financial assets designated at fair value, percentage	82.00%	85.00%
Derivative financial instruments, percentage	96.00%	95.00%
Loans and advances to banks, percentage	97.00%	91.00%
Loans and advances to customers, percentage	76.00%	72.00%
Financial investments - debt securities, percentage	100.00%	100.00%
Total assets, percentage	89.00%	86.00%
Strong (including investment grade) [Member] | Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]
On-balance sheet [abstract]
Loans and advances	£ 9,457	£ 9,692
Debt securities	0	59
Reverse repurchase agreements	82,263	53,151
Other financial assets	£ 482	£ 244
On-balance sheet, percentage [abstract]
Loans and advances, percentage	86.00%	92.00%
Debt securities, percentage	0.00%	84.00%
Reverse repurchase agreements, percentage	82.00%	84.00%
Other financial assets, percentage	93.00%	93.00%
Strong (including investment grade) [Member] | Home loans [member]
On-balance sheet [abstract]
Loans and advances to customers	£ 135,576	£ 136,922
On-balance sheet, percentage [abstract]
Loans and advances to customers, percentage	92.00%	95.00%
Strong (including investment grade) [Member] | Credit cards, unsecured and other retail lending [member]
On-balance sheet [abstract]
Loans and advances to customers	£ 26,026	£ 5,343
On-balance sheet, percentage [abstract]
Loans and advances to customers, percentage	47.00%	9.00%
Strong (including investment grade) [Member] | Loans to corporate entities [member]
On-balance sheet [abstract]
Loans and advances to customers	£ 113,505	£ 140,414
On-balance sheet, percentage [abstract]
Loans and advances to customers, percentage	70.00%	74.00%
Strong (including investment grade) [Member] | Debt securities [member]
On-balance sheet [abstract]
Trading portfolio assets	£ 48,489	£ 37,037
On-balance sheet, percentage [abstract]
Trading portfolio assets, percentage	95.00%	96.00%
Strong (including investment grade) [Member] | Traded loans [member]
On-balance sheet [abstract]
Trading portfolio assets	£ 1,432	£ 594
On-balance sheet, percentage [abstract]
Trading portfolio assets, percentage	45.00%	20.00%
Satisfactory (BB+ to B) [Member]
On-balance sheet [abstract]
Cash and balances at central banks	£ 0	£ 0
Items in course of collection from other banks	56	130
Trading portfolio assets	3,274	3,321
Reverse repurchase agreements	1,101	4,090
Other financial assets	355	117
Financial assets designated at fair value	18,561	10,561
Derivative financial instruments	7,863	14,963
Loans and advances to banks	926	3,830
Loans and advances to customers	67,368	90,444
Financial investments - debt securities	18	30
Total assets	£ 99,522	£ 127,486
On-balance sheet, percentage [abstract]
Cash and balances at central banks, percentage	0.00%	0.00%
Items in the course of collection from other banks, percentage	3.00%	9.00%
Trading portfolio assets, percentage	6.00%	8.00%
Reverse repurchase agreements, percentage	9.00%	30.00%
Other financial assets, percentage	41.00%	10.00%
Financial assets designated at fair value, percentage	17.00%	14.00%
Derivative financial instruments, percentage	4.00%	5.00%
Loans and advances to banks, percentage	3.00%	9.00%
Loans and advances to customers, percentage	18.00%	23.00%
Financial investments - debt securities, percentage	0.00%	0.00%
Total assets, percentage	9.00%	12.00%
Satisfactory (BB+ to B) [Member] | Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]
On-balance sheet [abstract]
Loans and advances	£ 817	£ 533
Debt securities	15	11
Reverse repurchase agreements	17,692	9,999
Other financial assets	£ 37	£ 18
On-balance sheet, percentage [abstract]
Loans and advances, percentage	7.00%	5.00%
Debt securities, percentage	100.00%	16.00%
Reverse repurchase agreements, percentage	18.00%	16.00%
Other financial assets, percentage	7.00%	7.00%
Satisfactory (BB+ to B) [Member] | Home loans [member]
On-balance sheet [abstract]
Loans and advances to customers	£ 5,781	£ 2,589
On-balance sheet, percentage [abstract]
Loans and advances to customers, percentage	4.00%	1.00%
Satisfactory (BB+ to B) [Member] | Credit cards, unsecured and other retail lending [member]
On-balance sheet [abstract]
Loans and advances to customers	£ 24,801	£ 50,685
On-balance sheet, percentage [abstract]
Loans and advances to customers, percentage	44.00%	88.00%
Satisfactory (BB+ to B) [Member] | Loans to corporate entities [member]
On-balance sheet [abstract]
Loans and advances to customers	£ 36,786	£ 37,170
On-balance sheet, percentage [abstract]
Loans and advances to customers, percentage	22.00%	19.00%
Satisfactory (BB+ to B) [Member] | Debt securities [member]
On-balance sheet [abstract]
Trading portfolio assets	£ 2,085	£ 1,344
On-balance sheet, percentage [abstract]
Trading portfolio assets, percentage	4.00%	3.00%
Satisfactory (BB+ to B) [Member] | Traded loans [member]
On-balance sheet [abstract]
Trading portfolio assets	£ 1,189	£ 1,977
On-balance sheet, percentage [abstract]
Trading portfolio assets, percentage	38.00%	66.00%
Higher risk (B- and below) [Member]
On-balance sheet [abstract]
Cash and balances at central banks	£ 0	£ 0
Items in course of collection from other banks	9	9
Trading portfolio assets	1,145	812
Reverse repurchase agreements	15	0
Other financial assets	32	3
Financial assets designated at fair value	848	306
Derivative financial instruments	544	926
Loans and advances to banks	147	262
Loans and advances to customers	23,077	19,661
Financial investments - debt securities	4	7
Total assets	£ 25,821	£ 21,986
On-balance sheet, percentage [abstract]
Cash and balances at central banks, percentage	0.00%	0.00%
Items in the course of collection from other banks, percentage	0.00%	0.00%
Trading portfolio assets, percentage	2.00%	2.00%
Reverse repurchase agreements, percentage	0.00%	0.00%
Other financial assets, percentage	4.00%	0.00%
Financial assets designated at fair value, percentage	1.00%	1.00%
Derivative financial instruments, percentage	0.00%	0.00%
Loans and advances to banks, percentage	0.00%	0.00%
Loans and advances to customers, percentage	6.00%	5.00%
Financial investments - debt securities, percentage	0.00%	0.00%
Total assets, percentage	2.00%	2.00%
Higher risk (B- and below) [Member] | Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]
On-balance sheet [abstract]
Loans and advances	£ 763	£ 294
Debt securities	0	0
Reverse repurchase agreements	85	12
Other financial assets	£ 0	£ 0
On-balance sheet, percentage [abstract]
Loans and advances, percentage	7.00%	3.00%
Debt securities, percentage	0.00%	0.00%
Reverse repurchase agreements, percentage	0.00%	0.00%
Other financial assets, percentage	0.00%	0.00%
Higher risk (B- and below) [Member] | Home loans [member]
On-balance sheet [abstract]
Loans and advances to customers	£ 5,645	£ 5,254
On-balance sheet, percentage [abstract]
Loans and advances to customers, percentage	4.00%	4.00%
Higher risk (B- and below) [Member] | Credit cards, unsecured and other retail lending [member]
On-balance sheet [abstract]
Loans and advances to customers	£ 4,940	£ 1,780
On-balance sheet, percentage [abstract]
Loans and advances to customers, percentage	9.00%	3.00%
Higher risk (B- and below) [Member] | Loans to corporate entities [member]
On-balance sheet [abstract]
Loans and advances to customers	£ 12,492	£ 12,627
On-balance sheet, percentage [abstract]
Loans and advances to customers, percentage	8.00%	7.00%
Higher risk (B- and below) [Member] | Debt securities [member]
On-balance sheet [abstract]
Trading portfolio assets	£ 626	£ 408
On-balance sheet, percentage [abstract]
Trading portfolio assets, percentage	1.00%	1.00%
Higher risk (B- and below) [Member] | Traded loans [member]
On-balance sheet [abstract]
Trading portfolio assets	£ 519	£ 404
On-balance sheet, percentage [abstract]
Trading portfolio assets, percentage	17.00%	14.00%
Maximum exposure [Member]
On-balance sheet [abstract]
Cash and balances at central banks	£ 171,082	£ 102,353
Items in course of collection from other banks	2,153	1,467
Trading portfolio assets	54,340	41,764
Reverse repurchase agreements	12,546	13,454
Other financial assets	869	1,205
Financial assets designated at fair value	111,611	74,013
Derivative financial instruments	237,669	346,626
Loans and advances to banks	35,663	43,251
Loans and advances to customers	365,552	392,784
Financial investments - debt securities	57,129	62,879
Total assets	£ 1,048,614	£ 1,079,796
On-balance sheet, percentage [abstract]
Cash and balances at central banks, percentage	100.00%	100.00%
Items in the course of collection from other banks, percentage	100.00%	100.00%
Trading portfolio assets, percentage	100.00%	100.00%
Reverse repurchase agreements, percentage	100.00%	100.00%
Other financial assets, percentage	100.00%	100.00%
Financial assets designated at fair value, percentage	100.00%	100.00%
Derivative financial instruments, percentage	100.00%	100.00%
Loans and advances to banks, percentage	100.00%	100.00%
Loans and advances to customers, percentage	100.00%	100.00%
Financial investments - debt securities, percentage	100.00%	100.00%
Total assets, percentage	100.00%	100.00%
Maximum exposure [Member] | Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]
On-balance sheet [abstract]
Loans and advances	£ 11,037	£ 10,519
Debt securities	15	70
Reverse repurchase agreements	100,040	63,162
Other financial assets	£ 519	£ 262
On-balance sheet, percentage [abstract]
Loans and advances, percentage	100.00%	100.00%
Debt securities, percentage	100.00%	100.00%
Reverse repurchase agreements, percentage	100.00%	100.00%
Other financial assets, percentage	100.00%	100.00%
Maximum exposure [Member] | Home loans [member]
On-balance sheet [abstract]
Loans and advances to customers	£ 147,002	£ 144,765
On-balance sheet, percentage [abstract]
Loans and advances to customers, percentage	100.00%	100.00%
Maximum exposure [Member] | Credit cards, unsecured and other retail lending [member]
On-balance sheet [abstract]
Loans and advances to customers	£ 55,767	£ 57,808
On-balance sheet, percentage [abstract]
Loans and advances to customers, percentage	100.00%	100.00%
Maximum exposure [Member] | Loans to corporate entities [member]
On-balance sheet [abstract]
Loans and advances to customers	£ 162,783	£ 190,211
On-balance sheet, percentage [abstract]
Loans and advances to customers, percentage	100.00%	100.00%
Maximum exposure [Member] | Debt securities [member]
On-balance sheet [abstract]
Trading portfolio assets	£ 51,200	£ 38,789
On-balance sheet, percentage [abstract]
Trading portfolio assets, percentage	100.00%	100.00%
Maximum exposure [Member] | Traded loans [member]
On-balance sheet [abstract]
Trading portfolio assets	£ 3,140	£ 2,975
On-balance sheet, percentage [abstract]
Trading portfolio assets, percentage	100.00%	100.00%

[1] Africa Banking assets held for sale were reported in Head Office for 2016.

[2] Africa Banking assets held for sale were reported in Head Office for 2015.

XML

Other disclosures - Risk review - Concentrations of Credit Risk Geographical (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016		Dec. 31, 2015
On-balance sheet [abstract]
Cash and balances at central banks	£ 171,082	£ 102,353		£ 49,711
Items in course of collection from other banks	2,153	1,467		1,011
Trading portfolio assets	113,760	80,240		77,348
Financial assets designated at fair value	116,281	78,608		76,830
Derivative financial instruments	237,669	346,626		327,709
Loans and advances to banks	35,663	43,251		41,349
Loans and advances to customers	365,552	392,784		399,217
Reverse repurchase agreements and other similar secured lending	12,546	13,454		28,187
Other financial assets		1,205
Total Assets	1,133,248	1,213,126	[1]	£ 1,120,000	[2]
Off-balance sheet [abstract]
Contingent liabilities	19,012	19,939
Documentary credits and other short-term trade related transactions	812	1,005
Standby facilities, credit lines and other commitments	314,761	302,681
Total off-balance sheet	334,585	323,625
Credit risk [member]
On-balance sheet [abstract]
Cash and balances at central banks	171,082	102,353
Items in course of collection from other banks	2,153	1,467
Trading portfolio assets	54,340	41,764
Financial assets designated at fair value	111,611	74,013
Derivative financial instruments	237,669	346,626
Loans and advances to banks	35,663	43,251
Loans and advances to customers	365,552	392,784
Reverse repurchase agreements and other similar secured lending	12,546	13,454
Financial investments - debt securities	57,129	62,879
Other financial assets	869	1,205
Total Assets	1,048,614	1,079,796
Off-balance sheet [abstract]
Contingent liabilities	19,012	19,908
Documentary credits and other short-term trade related transactions	812	1,005
Standby facilities, credit lines and other commitments	314,761	302,681
Total off-balance sheet	334,585	323,594
Total	1,383,199	1,403,390
United Kingdom [member] | Credit risk [member]
On-balance sheet [abstract]
Cash and balances at central banks	53,068	30,485
Items in course of collection from other banks	987	969
Trading portfolio assets	10,603	8,981
Financial assets designated at fair value	33,922	25,821
Derivative financial instruments	81,656	108,559
Loans and advances to banks	10,251	7,458
Loans and advances to customers	253,702	253,752
Reverse repurchase agreements and other similar secured lending	203	218
Financial investments - debt securities	17,471	18,126
Other financial assets	592	987
Total Assets	462,455	455,356
Off-balance sheet [abstract]
Contingent liabilities	7,603	8,268
Documentary credits and other short-term trade related transactions	800	915
Standby facilities, credit lines and other commitments	105,112	106,427
Total off-balance sheet	113,515	115,610
Total	575,970	570,966
Europe [member] | Credit risk [member]
On-balance sheet [abstract]
Cash and balances at central banks	57,179	40,439
Items in course of collection from other banks	1,166	498
Trading portfolio assets	13,620	9,171
Financial assets designated at fair value	23,725	10,244
Derivative financial instruments	81,566	107,337
Loans and advances to banks	11,847	12,674
Loans and advances to customers	39,687	47,050
Reverse repurchase agreements and other similar secured lending	375	309
Financial investments - debt securities	23,598	27,763
Other financial assets	13	0
Total Assets	252,776	255,485
Off-balance sheet [abstract]
Contingent liabilities	3,039	3,275
Documentary credits and other short-term trade related transactions	5	9
Standby facilities, credit lines and other commitments	36,079	35,476
Total off-balance sheet	39,123	38,760
Total	291,899	294,245
Americas [member] | Credit risk [member]
On-balance sheet [abstract]
Cash and balances at central banks	56,034	24,859
Items in course of collection from other banks	0	0
Trading portfolio assets	25,680	19,848
Financial assets designated at fair value	46,288	33,181
Derivative financial instruments	57,858	105,129
Loans and advances to banks	8,044	16,894
Loans and advances to customers	63,246	81,045
Reverse repurchase agreements and other similar secured lending	10,521	11,439
Financial investments - debt securities	14,110	12,030
Other financial assets	148	137
Total Assets	281,929	304,562
Off-balance sheet [abstract]
Contingent liabilities	6,708	6,910
Documentary credits and other short-term trade related transactions	0	0
Standby facilities, credit lines and other commitments	168,003	156,077
Total off-balance sheet	174,711	162,987
Total	456,640	467,549
Africa and middle east [member] | Credit risk [member]
On-balance sheet [abstract]
Cash and balances at central banks	63	77
Items in course of collection from other banks	0	0
Trading portfolio assets	473	435
Financial assets designated at fair value	1,611	733
Derivative financial instruments	2,792	1,493
Loans and advances to banks	1,714	1,778
Loans and advances to customers	2,541	3,089
Reverse repurchase agreements and other similar secured lending	32	92
Financial investments - debt securities	114	251
Other financial assets	33	10
Total Assets	9,373	7,958
Off-balance sheet [abstract]
Contingent liabilities	529	702
Documentary credits and other short-term trade related transactions	7	40
Standby facilities, credit lines and other commitments	1,601	1,694
Total off-balance sheet	2,137	2,436
Total	11,510	10,394
Asia [member] | Credit risk [member]
On-balance sheet [abstract]
Cash and balances at central banks	4,738	6,493
Items in course of collection from other banks	0	0
Trading portfolio assets	3,964	3,329
Financial assets designated at fair value	6,065	4,034
Derivative financial instruments	13,797	24,108
Loans and advances to banks	3,807	4,447
Loans and advances to customers	6,376	7,848
Reverse repurchase agreements and other similar secured lending	1,415	1,396
Financial investments - debt securities	1,836	4,709
Other financial assets	83	71
Total Assets	42,081	56,435
Off-balance sheet [abstract]
Contingent liabilities	1,133	753
Documentary credits and other short-term trade related transactions	0	41
Standby facilities, credit lines and other commitments	3,966	3,007
Total off-balance sheet	5,099	3,801
Total	£ 47,180	£ 60,236

[1] Africa Banking assets held for sale were reported in Head Office for 2016.

[2] Africa Banking assets held for sale were reported in Head Office for 2015.

XML

Other disclosures - Risk review - Concentrations of Credit Risk Industry (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016		Dec. 31, 2015
On-balance sheet [abstract]
Cash and balances at central banks	£ 171,082	£ 102,353		£ 49,711
Items in course of collection from other banks	2,153	1,467		1,011
Trading portfolio assets	113,760	80,240		77,348
Financial assets designated at fair value	116,281	78,608		76,830
Derivative financial instruments	237,669	346,626		327,709
Loans and advances to banks	35,663	43,251		41,349
Loans and advances to customers	365,552	392,784		399,217
Reverse repurchase agreements and other similar secured lending	12,546	13,454		28,187
Other financial assets		1,205
Assets	1,133,248	1,213,126	[1]	£ 1,120,000	[2]
Off-balance sheet [abstract]
Estimated financial effect of contingent liabilities	19,012	19,939
Documentary credits and other short-term trade related transactions	812	1,005
Standby facilities, credit lines and other commitments	314,761	302,681
Total off-balance sheet	334,585	323,625
Credit risk [member]
On-balance sheet [abstract]
Cash and balances at central banks	171,082	102,353
Items in course of collection from other banks	2,153	1,467
Trading portfolio assets	54,340	41,764
Financial assets designated at fair value	111,611	74,013
Derivative financial instruments	237,669	346,626
Loans and advances to banks	35,663	43,251
Loans and advances to customers	365,552	392,784
Reverse repurchase agreements and other similar secured lending	12,546	13,454
Financial investments - debt securities	57,129	62,879
Other financial assets	869	1,205
Assets	1,048,614	1,079,796
Off-balance sheet [abstract]
Estimated financial effect of contingent liabilities	19,012	19,908
Documentary credits and other short-term trade related transactions	812	1,005
Standby facilities, credit lines and other commitments	314,761	302,681
Total off-balance sheet	334,585	323,594
Total	1,383,199	1,403,390
Banks [member] | Credit risk [member]
On-balance sheet [abstract]
Cash and balances at central banks	0	0
Items in course of collection from other banks	2,153	1,467
Trading portfolio assets	4,682	2,231
Financial assets designated at fair value	21,468	14,714
Derivative financial instruments	126,248	182,664
Loans and advances to banks	27,780	38,932
Loans and advances to customers	0	0
Reverse repurchase agreements and other similar secured lending	7,241	2,596
Financial investments - debt securities	10,146	12,842
Other financial assets	147	975
Assets	199,865	256,421
Off-balance sheet [abstract]
Estimated financial effect of contingent liabilities	1,572	1,484
Documentary credits and other short-term trade related transactions	524	433
Standby facilities, credit lines and other commitments	1,026	1,021
Total off-balance sheet	3,122	2,938
Total	202,987	259,359
Other financial institutions [Member] | Credit risk [member]
On-balance sheet [abstract]
Cash and balances at central banks	0	0
Items in course of collection from other banks	0	0
Trading portfolio assets	10,672	7,998
Financial assets designated at fair value	78,506	49,783
Derivative financial instruments	87,272	139,066
Loans and advances to banks	0	0
Loans and advances to customers	74,923	91,812
Reverse repurchase agreements and other similar secured lending	4,844	10,568
Financial investments - debt securities	1,379	4,877
Other financial assets	701	205
Assets	258,297	304,309
Off-balance sheet [abstract]
Estimated financial effect of contingent liabilities	3,556	4,232
Documentary credits and other short-term trade related transactions	0	0
Standby facilities, credit lines and other commitments	31,427	29,329
Total off-balance sheet	34,983	33,561
Total	293,280	337,870
Manufacturing [member] | Credit risk [member]
On-balance sheet [abstract]
Cash and balances at central banks	0	0
Items in course of collection from other banks	0	0
Trading portfolio assets	3,311	1,625
Financial assets designated at fair value	38	3
Derivative financial instruments	2,383	2,913
Loans and advances to banks	0	0
Loans and advances to customers	9,249	12,337
Reverse repurchase agreements and other similar secured lending	0	0
Financial investments - debt securities	0	0
Other financial assets	0	0
Assets	14,981	16,878
Off-balance sheet [abstract]
Estimated financial effect of contingent liabilities	3,236	3,387
Documentary credits and other short-term trade related transactions	192	377
Standby facilities, credit lines and other commitments	37,913	38,829
Total off-balance sheet	41,341	42,593
Total	56,322	59,471
Construction and Property [Member] | Credit risk [member]
On-balance sheet [abstract]
Cash and balances at central banks	0	0
Items in course of collection from other banks	0	0
Trading portfolio assets	807	565
Financial assets designated at fair value	4,666	5,699
Derivative financial instruments	2,103	3,488
Loans and advances to banks	0	0
Loans and advances to customers	23,706	24,200
Reverse repurchase agreements and other similar secured lending	153	38
Financial investments - debt securities	0	0
Other financial assets	0	0
Assets	31,435	33,990
Off-balance sheet [abstract]
Estimated financial effect of contingent liabilities	675	707
Documentary credits and other short-term trade related transactions	0	0
Standby facilities, credit lines and other commitments	12,956	11,876
Total off-balance sheet	13,631	12,583
Total	45,066	46,573
Government and central bank [Member] | Credit risk [member]
On-balance sheet [abstract]
Cash and balances at central banks	171,082	102,353
Items in course of collection from other banks	0	0
Trading portfolio assets	26,030	21,047
Financial assets designated at fair value	4,812	856
Derivative financial instruments	5,811	6,547
Loans and advances to banks	7,883	4,319
Loans and advances to customers	9,433	12,028
Reverse repurchase agreements and other similar secured lending	307	252
Financial investments - debt securities	44,827	44,263
Other financial assets	21	25
Assets	270,206	191,690
Off-balance sheet [abstract]
Estimated financial effect of contingent liabilities	8	8
Documentary credits and other short-term trade related transactions	0	0
Standby facilities, credit lines and other commitments	384	400
Total off-balance sheet	392	408
Total	270,598	192,098
Energy and water [Member] | Credit risk [member]
On-balance sheet [abstract]
Cash and balances at central banks	0	0
Items in course of collection from other banks	0	0
Trading portfolio assets	3,900	3,733
Financial assets designated at fair value	2	5
Derivative financial instruments	8,179	4,585
Loans and advances to banks	0	0
Loans and advances to customers	6,104	7,384
Reverse repurchase agreements and other similar secured lending	0	0
Financial investments - debt securities	103	0
Other financial assets	0	0
Assets	18,288	15,707
Off-balance sheet [abstract]
Estimated financial effect of contingent liabilities	2,605	2,649
Documentary credits and other short-term trade related transactions	0	0
Standby facilities, credit lines and other commitments	31,702	29,699
Total off-balance sheet	34,307	32,348
Total	52,595	48,055
Wholesale and retail distribution and leisure [Member] | Credit risk [member]
On-balance sheet [abstract]
Cash and balances at central banks	0	0
Items in course of collection from other banks	0	0
Trading portfolio assets	598	324
Financial assets designated at fair value	3	33
Derivative financial instruments	576	810
Loans and advances to banks	0	0
Loans and advances to customers	12,450	12,967
Reverse repurchase agreements and other similar secured lending	0	0
Financial investments - debt securities	0	43
Other financial assets	0	0
Assets	13,627	14,177
Off-balance sheet [abstract]
Estimated financial effect of contingent liabilities	969	1,032
Documentary credits and other short-term trade related transactions	71	157
Standby facilities, credit lines and other commitments	14,436	14,741
Total off-balance sheet	15,476	15,930
Total	29,103	30,107
Business and other services [Member] | Credit risk [member]
On-balance sheet [abstract]
Cash and balances at central banks	0	0
Items in course of collection from other banks	0	0
Trading portfolio assets	3,324	2,972
Financial assets designated at fair value	2,083	2,811
Derivative financial instruments	2,972	3,392
Loans and advances to banks	0	0
Loans and advances to customers	20,483	21,838
Reverse repurchase agreements and other similar secured lending	1	0
Financial investments - debt securities	674	807
Other financial assets	0	0
Assets	29,537	31,820
Off-balance sheet [abstract]
Estimated financial effect of contingent liabilities	4,947	4,847
Documentary credits and other short-term trade related transactions	23	38
Standby facilities, credit lines and other commitments	34,392	26,359
Total off-balance sheet	39,362	31,244
Total	68,899	63,064
Home loans [member] | Credit risk [member]
On-balance sheet [abstract]
Cash and balances at central banks	0	0
Items in course of collection from other banks	0	0
Trading portfolio assets	128	257
Financial assets designated at fair value	28	33
Derivative financial instruments	0	0
Loans and advances to banks	0	0
Loans and advances to customers	147,002	144,765
Reverse repurchase agreements and other similar secured lending	0	0
Financial investments - debt securities	0	0
Other financial assets	0	0
Assets	147,158	145,055
Off-balance sheet [abstract]
Estimated financial effect of contingent liabilities	4	40
Documentary credits and other short-term trade related transactions	0	0
Standby facilities, credit lines and other commitments	10,785	9,610
Total off-balance sheet	10,789	9,650
Total	157,947	154,705
Cards, unsecured loans and other personal lending [Member] | Credit risk [member]
On-balance sheet [abstract]
Cash and balances at central banks	0	0
Items in course of collection from other banks	0	0
Trading portfolio assets	0	0
Financial assets designated at fair value	0	2
Derivative financial instruments	0	0
Loans and advances to banks	0	0
Loans and advances to customers	54,205	56,730
Reverse repurchase agreements and other similar secured lending	0	0
Financial investments - debt securities	0	0
Other financial assets	0	0
Assets	54,205	56,732
Off-balance sheet [abstract]
Estimated financial effect of contingent liabilities	389	531
Documentary credits and other short-term trade related transactions	0	0
Standby facilities, credit lines and other commitments	126,169	126,708
Total off-balance sheet	126,558	127,239
Total	180,763	183,971
Other, Financial Assets [Member] | Credit risk [member]
On-balance sheet [abstract]
Cash and balances at central banks	0	0
Items in course of collection from other banks	0	0
Trading portfolio assets	888	1,012
Financial assets designated at fair value	5	74
Derivative financial instruments	2,125	3,161
Loans and advances to banks	0	0
Loans and advances to customers	7,997	8,723
Reverse repurchase agreements and other similar secured lending	0	0
Financial investments - debt securities	0	47
Other financial assets	0	0
Assets	11,015	13,017
Off-balance sheet [abstract]
Estimated financial effect of contingent liabilities	1,051	991
Documentary credits and other short-term trade related transactions	2	0
Standby facilities, credit lines and other commitments	13,571	14,109
Total off-balance sheet	14,624	15,100
Total	£ 25,639	£ 28,117

[1] Africa Banking assets held for sale were reported in Head Office for 2016.

[2] Africa Banking assets held for sale were reported in Head Office for 2015.

XML

Other disclosures - Risk review - Loans and advances past due but not impaired (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016
Financial assets designated at fair value [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	£ 11,037	£ 10,519
Financial assets past due but not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	7,679	9,106
Financial assets past due but not impaired [member] | Financial assets designated at fair value [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	683	8,878
Financial assets past due but not impaired [member] | Home loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	26	71
Financial assets past due but not impaired [member] | Credit cards, unsecured and other retail lending [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	109	65
Financial assets past due but not impaired [member] | Corporate loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	6,861	92
Financial assets past due but not impaired [member] | Past due up to 1 month [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	6,928	6,994
Financial assets past due but not impaired [member] | Past due up to 1 month [member] | Financial assets designated at fair value [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	653	6,962
Financial assets past due but not impaired [member] | Past due up to 1 month [member] | Home loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	3	29
Financial assets past due but not impaired [member] | Past due up to 1 month [member] | Credit cards, unsecured and other retail lending [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	0	1
Financial assets past due but not impaired [member] | Past due up to 1 month [member] | Corporate loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	6,272	2
Financial assets past due but not impaired [member] | Past due 1-2 months [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	278	1,243
Financial assets past due but not impaired [member] | Past due 1-2 months [member] | Financial assets designated at fair value [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	0	1,235
Financial assets past due but not impaired [member] | Past due 1-2 months [member] | Home loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	1	8
Financial assets past due but not impaired [member] | Past due 1-2 months [member] | Credit cards, unsecured and other retail lending [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	0	0
Financial assets past due but not impaired [member] | Past due 1-2 months [member] | Corporate loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	277	0
Financial assets past due but not impaired [member] | Past due 2-3 months [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	161	169
Financial assets past due but not impaired [member] | Past due 2-3 months [member] | Financial assets designated at fair value [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	20	149
Financial assets past due but not impaired [member] | Past due 2-3 months [member] | Home loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	0	18
Financial assets past due but not impaired [member] | Past due 2-3 months [member] | Credit cards, unsecured and other retail lending [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	12	0
Financial assets past due but not impaired [member] | Past due 2-3 months [member] | Corporate loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	129	2
Financial assets past due but not impaired [member] | Past due 3-6 months [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	116	222
Financial assets past due but not impaired [member] | Past due 3-6 months [member] | Financial assets designated at fair value [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	0	178
Financial assets past due but not impaired [member] | Past due 3-6 months [member] | Home loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	0	0
Financial assets past due but not impaired [member] | Past due 3-6 months [member] | Credit cards, unsecured and other retail lending [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	31	33
Financial assets past due but not impaired [member] | Past due 3-6 months [member] | Corporate loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	85	11
Financial assets past due but not impaired [member] | Past due 6 months and over [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	196	478
Financial assets past due but not impaired [member] | Past due 6 months and over [member] | Financial assets designated at fair value [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	10	354
Financial assets past due but not impaired [member] | Past due 6 months and over [member] | Home loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	22	16
Financial assets past due but not impaired [member] | Past due 6 months and over [member] | Credit cards, unsecured and other retail lending [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	66	31
Financial assets past due but not impaired [member] | Past due 6 months and over [member] | Corporate loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	£ 98	£ 77

XML

Other disclosures - Risk review - Loans and advances assessed as impaired (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016
Financial assets impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	£ 11,286	£ 12,040
Financial assets impaired [member] | Home loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	4,990	5,432
Financial assets impaired [member] | Credit cards, unsecured and other retail lending [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	4,199	4,449
Financial assets impaired [member] | Corporate loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	2,097	2,159
Total Collectively assessed [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	8,678	9,148
Total Collectively assessed [member] | Home loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	4,068	4,612
Total Collectively assessed [member] | Credit cards, unsecured and other retail lending [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	3,897	3,957
Total Collectively assessed [member] | Corporate loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	713	579
Total Collectively assessed [member] | Past due up to 1 month [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	4,157	4,289
Total Collectively assessed [member] | Past due up to 1 month [member] | Home loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	2,622	2,866
Total Collectively assessed [member] | Past due up to 1 month [member] | Credit cards, unsecured and other retail lending [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	989	1,135
Total Collectively assessed [member] | Past due up to 1 month [member] | Corporate loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	546	288
Total Collectively assessed [member] | Past due 1-2 months [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	843	1,202
Total Collectively assessed [member] | Past due 1-2 months [member] | Home loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	465	795
Total Collectively assessed [member] | Past due 1-2 months [member] | Credit cards, unsecured and other retail lending [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	344	354
Total Collectively assessed [member] | Past due 1-2 months [member] | Corporate loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	34	53
Total Collectively assessed [member] | Past due 2-3 months [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	465	486
Total Collectively assessed [member] | Past due 2-3 months [member] | Home loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	200	201
Total Collectively assessed [member] | Past due 2-3 months [member] | Credit cards, unsecured and other retail lending [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	245	250
Total Collectively assessed [member] | Past due 2-3 months [member] | Corporate loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	20	35
Total Collectively assessed [member] | Past due 3-6 months [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	843	886
Total Collectively assessed [member] | Past due 3-6 months [member] | Home loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	304	298
Total Collectively assessed [member] | Past due 3-6 months [member] | Credit cards, unsecured and other retail lending [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	511	516
Total Collectively assessed [member] | Past due 3-6 months [member] | Corporate loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	28	72
Total Collectively assessed [member] | Past due 6 months and over [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	2,370	2,285
Total Collectively assessed [member] | Past due 6 months and over [member] | Home loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	477	452
Total Collectively assessed [member] | Past due 6 months and over [member] | Credit cards, unsecured and other retail lending [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	1,808	1,702
Total Collectively assessed [member] | Past due 6 months and over [member] | Corporate loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	85	131
Individually assessed for impairment [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	2,608	2,892
Individually assessed for impairment [member] | Home loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	922	820
Individually assessed for impairment [member] | Credit cards, unsecured and other retail lending [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	302	492
Individually assessed for impairment [member] | Corporate loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and advances	£ 1,384	£ 1,580

XML

Other disclosures - Risk review - Movements in allowance for impairment by asset class (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of financial assets [line items]
At beginning of year	£ 4,620	£ 4,921
Acquisitions and Disposals	(5)	(5)
Unwind of discount	(48)	(75)
Exchange and other adjustments	(240)	(736)
Amounts written off	(2,329)	(2,193)
Recoveries	334	365
Amounts charged to income statement	2,320	2,343	£ 1,756
At 31 December	4,652	4,620	4,921
Home loans [member]
Disclosure of financial assets [line items]
At beginning of year	467	518
Acquisitions and Disposals	0	(3)
Unwind of discount	(5)	(5)
Exchange and other adjustments	(4)	(108)
Amounts written off	(29)	(23)
Recoveries	0	0
Amounts charged to income statement	29	88
At 31 December	458	467	518
Credit cards, unsecured and other retail lending [member]
Disclosure of financial assets [line items]
At beginning of year	3,060	3,394
Acquisitions and Disposals	0	(2)
Unwind of discount	(43)	(70)
Exchange and other adjustments	(223)	(709)
Amounts written off	(2,042)	(1,806)
Recoveries	252	296
Amounts charged to income statement	2,051	1,957
At 31 December	3,055	3,060	3,394
Corporate loans [member]
Disclosure of financial assets [line items]
At beginning of year	1,093	1,009
Acquisitions and Disposals	(5)	0
Unwind of discount	0	0
Exchange and other adjustments	(13)	81
Amounts written off	(258)	(364)
Recoveries	82	69
Amounts charged to income statement	240	298
At 31 December	£ 1,139	£ 1,093	£ 1,009

XML

Other disclosures - Risk review - Derivative assets (Details) - GBP (£) £ in Millions		Dec. 31, 2017	Dec. 31, 2016
Disclosure of nature and extent of risks arising from financial instruments [line items]
Balance sheet assets	[1]	£ 350,255	£ 423,242
Counterparty netting		184,265	273,602
Credit derivatives [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Balance sheet assets		1,383,199	1,403,390
Counterparty netting		190,882	282,224
Cash collateral held		34,978	43,760
Derivatives [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Balance sheet assets		237,669	346,626
Counterparty netting		184,265	273,602
Net expsoure		53,404	73,024
Cash collateral held		33,092	41,641
Net exposure less collateral		20,312	31,383
Derivatives [member] | Foreign exchange derivatives [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Balance sheet assets		54,943	79,744
Counterparty netting		42,117	59,040
Net expsoure		12,826	20,704
Derivatives [member] | Interest rate derivatives [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Balance sheet assets		153,043	228,652
Counterparty netting		117,559	185,723
Net expsoure		35,484	42,929
Derivatives [member] | Credit derivatives [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Balance sheet assets		12,549	16,273
Counterparty netting		9,952	12,891
Net expsoure		2,597	3,382
Derivatives [member] | Equity and stock index derivatives [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Balance sheet assets		14,698	17,089
Counterparty netting		12,702	12,603
Net expsoure		1,996	4,486
Derivatives [member] | Commodity derivatives [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Balance sheet assets		2,436	4,868
Counterparty netting		1,935	3,345
Net expsoure		£ 501	£ 1,523

[1] The balance sheet total is the sum of ‘Net amounts reported on the balance sheet’ that are subject to enforceable n etting arrangements and ‘Amounts not subject to enforceable netting arrangements’

XML

Other disclosures - Risk review - Deposit funding (Details) - GBP (£) £ in Millions		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of operating segments [line items]
Loans and advances to customers		£ 365,552	£ 392,784	£ 399,217
Deposits from customers		£ 429,121	£ 423,178	£ 418,242
Loan to deposit ratio		85.00%	93.00%
Barclays UK [member]
Disclosure of operating segments [line items]
Loans and advances to customers		£ 184,000
Deposits from customers		193,000
Barclays International [member]
Disclosure of operating segments [line items]
Loans and advances to customers		101,000
Deposits from customers		162,000
Barclays International [member] | Head Office [member]
Disclosure of operating segments [line items]
Loans and advances to customers		81,000
Deposits from customers		74,000
Retail and Corporate Funding [member]
Disclosure of operating segments [line items]
Loans and advances to customers	[1]	285,000
Deposits from customers	[1]	£ 355,000
Loan to deposit ratio	[1]	80.00%	89.00%

[1] Excludes investment banking balances other than interest earning lending. Comparatives have been restated to include interest earning lending balances wi thin the investment banking business.

XML

Other disclosures - Risk review - Contractural maturity of financial assets and liabilities (Details) - GBP (£) £ in Millions		Dec. 31, 2017	Dec. 31, 2016		Dec. 31, 2015		Dec. 31, 2014
Assets [abstract]
Cash and balances at central banks		£ 171,082	£ 102,353		£ 49,711
Items in course of collection from other banks		2,153	1,467		1,011
Trading portfolio assets		113,760	80,240		77,348
Financial assets designated at fair value		116,281	78,608		76,830
Derivative financial instruments		237,669	346,626		327,709
Financial investments		58,916	63,317		90,267
Loans and advances to banks		35,663	43,251		41,349
Loans and advances to customers		365,552	392,784		399,217
Reverse repurchase agreements and other similar secured lending		12,546	13,454		28,187
Other financial assets			1,205
Total financial assets			1,123,305
Other assets	[1]		89,821
Total assets		1,133,248	1,213,126	[2]	1,120,000	[3]
Liabilities [abstract]
Deposits from banks		37,723	48,214		47,080
Items in course of transmission to other banks		446	636		1,013
Customer accounts		429,121	423,178		418,242
Repurchase agreements and other similar secured borrowing		40,338	19,760		25,035
Trading portfolio liabilities		37,351	34,687		33,967
Financial liabilities designated at fair value		173,718	96,031		91,745
Derivative financial liabilities		238,345	340,487		324,252
Debt securities in issue		73,314	75,932		69,150
Subordinated liabilities		23,826	23,383		21,467
Other financial liabilities			4,387
Total financial liabilities			1,066,695
Other liabilities	[1]		75,066
Total liabilities		1,067,232	1,141,761		1,054,148
Cumulative liquidity gap		66,016	71,365		£ 65,864		£ 65,958
On demand [member]
Assets [abstract]
Cash and balances at central banks			102,031
Items in course of collection from other banks			1,467
Trading portfolio assets			80,240
Financial assets designated at fair value			15,558
Derivative financial instruments			345,625
Financial investments			40
Loans and advances to banks			4,858
Loans and advances to customers			26,929
Reverse repurchase agreements and other similar secured lending			7,043
Other financial assets			0
Total financial assets			583,791
Liabilities [abstract]
Deposits from banks			5,906
Items in course of transmission to other banks			636
Customer accounts			317,963
Repurchase agreements and other similar secured borrowing			5,480
Trading portfolio liabilities			34,687
Financial liabilities designated at fair value			15,285
Derivative financial liabilities			339,646
Debt securities in issue			27
Subordinated liabilities			0
Other financial liabilities			0
Total financial liabilities			719,630
Cumulative liquidity gap		(71,249)	(135,839)
Not more than three months [member]
Assets [abstract]
Cash and balances at central banks		846	322
Items in course of collection from other banks		0	0
Trading portfolio assets		0	0
Financial assets designated at fair value		77,288	43,270
Derivative financial instruments		41	5
Financial investments		2,378	1,015
Loans and advances to banks		30,227	34,346
Loans and advances to customers		70,816	85,993
Reverse repurchase agreements and other similar secured lending		4,446	3,678
Other financial assets		759	1,128
Total financial assets		186,801	169,757
Liabilities [abstract]
Deposits from banks		30,826	39,610
Items in course of transmission to other banks		0	0
Customer accounts		74,812	86,081
Repurchase agreements and other similar secured borrowing		17,841	9,235
Trading portfolio liabilities		0	0
Financial liabilities designated at fair value		102,860	41,583
Derivative financial liabilities		10	4
Debt securities in issue		17,120	16,731
Subordinated liabilities		2,402	8
Other financial liabilities		3,793	3,198
Total financial liabilities		249,664	196,450
Cumulative liquidity gap		(134,112)	(162,532)
Over three months but not more than six months [member]
Assets [abstract]
Cash and balances at central banks			0
Items in course of collection from other banks			0
Trading portfolio assets			0
Financial assets designated at fair value			5,518
Derivative financial instruments			400
Financial investments			3,064
Loans and advances to banks			2,753
Loans and advances to customers			7,522
Reverse repurchase agreements and other similar secured lending			892
Other financial assets			0
Total financial assets			20,149
Liabilities [abstract]
Deposits from banks			1,120
Items in course of transmission to other banks			0
Customer accounts			5,305
Repurchase agreements and other similar secured borrowing			1,934
Trading portfolio liabilities			0
Financial liabilities designated at fair value			3,970
Derivative financial liabilities			0
Debt securities in issue			11,713
Subordinated liabilities			0
Other financial liabilities			0
Total financial liabilities			24,042
Cumulative liquidity gap		(144,596)	(166,425)
Over six months and not later than nine months [Member]
Assets [abstract]
Cash and balances at central banks			0
Items in course of collection from other banks			0
Trading portfolio assets			0
Financial assets designated at fair value			2,376
Derivative financial instruments			5
Financial investments			741
Loans and advances to banks			480
Loans and advances to customers			6,310
Reverse repurchase agreements and other similar secured lending			144
Other financial assets			0
Total financial assets			10,056
Liabilities [abstract]
Deposits from banks			672
Items in course of transmission to other banks			0
Customer accounts			3,023
Repurchase agreements and other similar secured borrowing			917
Trading portfolio liabilities			0
Financial liabilities designated at fair value			4,112
Derivative financial liabilities			0
Debt securities in issue			5,902
Subordinated liabilities			0
Other financial liabilities			0
Total financial liabilities			14,626
Cumulative liquidity gap		(151,325)	(170,995)
Over nine months and not later than one year [Member]
Assets [abstract]
Cash and balances at central banks			0
Items in course of collection from other banks			0
Trading portfolio assets			0
Financial assets designated at fair value			2,081
Derivative financial instruments			2
Financial investments			2,666
Loans and advances to banks			133
Loans and advances to customers			8,245
Reverse repurchase agreements and other similar secured lending			905
Other financial assets			0
Total financial assets			14,032
Liabilities [abstract]
Deposits from banks			351
Items in course of transmission to other banks			0
Customer accounts			4,528
Repurchase agreements and other similar secured borrowing			1,326
Trading portfolio liabilities			0
Financial liabilities designated at fair value			1,827
Derivative financial liabilities			2
Debt securities in issue			6,867
Subordinated liabilities			1,317
Other financial liabilities			0
Total financial liabilities			16,218
Cumulative liquidity gap		(151,784)	(173,181)
Later than one year and not later than two years [member]
Assets [abstract]
Cash and balances at central banks			0
Items in course of collection from other banks			0
Trading portfolio assets			0
Financial assets designated at fair value			686
Derivative financial instruments			14
Financial investments			10,127
Loans and advances to banks			412
Loans and advances to customers			29,326
Reverse repurchase agreements and other similar secured lending			792
Other financial assets			77
Total financial assets			41,434
Liabilities [abstract]
Deposits from banks			193
Items in course of transmission to other banks			0
Customer accounts			2,836
Repurchase agreements and other similar secured borrowing			311
Trading portfolio liabilities			0
Financial liabilities designated at fair value			7,540
Derivative financial liabilities			10
Debt securities in issue			3,166
Subordinated liabilities			3,230
Other financial liabilities			1,189
Total financial liabilities			18,475
Cumulative liquidity gap		(130,184)	(150,222)
Later than two years and not later than three years [member]
Assets [abstract]
Cash and balances at central banks			0
Items in course of collection from other banks			0
Trading portfolio assets			0
Financial assets designated at fair value			90
Derivative financial instruments			168
Financial investments			9,031
Loans and advances to banks			236
Loans and advances to customers			25,602
Reverse repurchase agreements and other similar secured lending			0
Other financial assets			0
Total financial assets			35,127
Liabilities [abstract]
Deposits from banks			13
Items in course of transmission to other banks			0
Customer accounts			1,262
Repurchase agreements and other similar secured borrowing			0
Trading portfolio liabilities			0
Financial liabilities designated at fair value			5,762
Derivative financial liabilities			34
Debt securities in issue			8,069
Subordinated liabilities			56
Other financial liabilities			0
Total financial liabilities			15,196
Cumulative liquidity gap		(113,686)	(130,291)
Over three years but not more than five years [member]
Assets [abstract]
Cash and balances at central banks			0
Items in course of collection from other banks			0
Trading portfolio assets			0
Financial assets designated at fair value			129
Derivative financial instruments			175
Financial investments			15,148
Loans and advances to banks			20
Loans and advances to customers			44,776
Reverse repurchase agreements and other similar secured lending			0
Other financial assets			0
Total financial assets			60,248
Liabilities [abstract]
Deposits from banks			328
Items in course of transmission to other banks			0
Customer accounts			1,043
Repurchase agreements and other similar secured borrowing			83
Trading portfolio liabilities			0
Financial liabilities designated at fair value			5,773
Derivative financial liabilities			46
Debt securities in issue			9,186
Subordinated liabilities			7,487
Other financial liabilities			0
Total financial liabilities			23,946
Cumulative liquidity gap		(96,524)	(93,989)
Over five years and not later than ten years [member]
Assets [abstract]
Cash and balances at central banks			0
Items in course of collection from other banks			0
Trading portfolio assets			0
Financial assets designated at fair value			771
Derivative financial instruments			123
Financial investments			12,768
Loans and advances to banks			13
Loans and advances to customers			48,233
Reverse repurchase agreements and other similar secured lending			0
Other financial assets			0
Total financial assets			61,908
Liabilities [abstract]
Deposits from banks			21
Items in course of transmission to other banks			0
Customer accounts			441
Repurchase agreements and other similar secured borrowing			474
Trading portfolio liabilities			0
Financial liabilities designated at fair value			3,588
Derivative financial liabilities			75
Debt securities in issue			10,152
Subordinated liabilities			6,575
Other financial liabilities			0
Total financial liabilities			21,326
Cumulative liquidity gap		(52,694)	(53,407)
Over ten years [member]
Assets [abstract]
Cash and balances at central banks			0
Items in course of collection from other banks			0
Trading portfolio assets			0
Financial assets designated at fair value			8,129
Derivative financial instruments			109
Financial investments			8,717
Loans and advances to banks			0
Loans and advances to customers			109,848
Reverse repurchase agreements and other similar secured lending			0
Other financial assets			0
Total financial assets			126,803
Liabilities [abstract]
Deposits from banks			0
Items in course of transmission to other banks			0
Customer accounts			696
Repurchase agreements and other similar secured borrowing			0
Trading portfolio liabilities			0
Financial liabilities designated at fair value			6,591
Derivative financial liabilities			670
Debt securities in issue			4,119
Subordinated liabilities			4,710
Other financial liabilities			0
Total financial liabilities			16,786
Cumulative liquidity gap		£ 55,735	£ 56,610

[1] As at 31 December 2017, other assets includes balances of £1,193m (2016: £71,454m) and other liabilities includes balances of £ nil m (2016: £65,292m) relating to amounts held for sale. Please refer to Note 4 3 for details.

[2] Africa Banking assets held for sale were reported in Head Office for 2016.

[3] Africa Banking assets held for sale were reported in Head Office for 2015.

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Other disclosures - Risk review - Contractural maturity of financial assets and liabilities (Parenthetical) (Details) - Held for sale [member] - GBP (£)	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about financial instruments [line items]
Other assets	£ 1,193,000,000	£ 71,454,000,000
Other liabilities	£ 0	£ 65,292,000,000

XML

Other disclosures - Risk review - Contractural maturity of financial liabilities - undiscounted (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure of financial liabilities [line items]
Deposits from banks, undiscounted	£ 37,737	£ 48,226
Items in the course of collection due to other banks, undiscounted	446	636
Deposits from customers, undiscounted	429,231	424,756
Repurchase agreements and cash collateral on securities lent, undiscounted	40,639	19,790
Trading portfolio liabilities, undiscounted	37,351	34,687
Financial liabilities designated at fair value, undiscounted	178,651	98,536
Derivative financial instruments, undiscounted	239,070	340,914
Debt securities in issue, undiscounted	81,246	84,088
Subordinated liabilities, undiscounted	33,530	33,316
Other financial liabilities, undiscounted	4,574	4,387
Total financial liabilities, discounted cash flows	1,082,475	1,089,336
On demand [member]
Disclosure of financial liabilities [line items]
Deposits from banks, undiscounted	4,967	5,906
Items in the course of collection due to other banks, undiscounted	446	636
Deposits from customers, undiscounted	334,961	317,963
Repurchase agreements and cash collateral on securities lent, undiscounted	3,550	5,480
Trading portfolio liabilities, undiscounted	37,351	34,687
Financial liabilities designated at fair value, undiscounted	13,298	15,285
Derivative financial instruments, undiscounted	237,235	339,646
Debt securities in issue, undiscounted	907	27
Subordinated liabilities, undiscounted	0	0
Other financial liabilities, undiscounted	0	0
Total financial liabilities, discounted cash flows	632,715	719,630
Not more than three months [member]
Disclosure of financial liabilities [line items]
Deposits from banks, undiscounted	30,831	39,617
Items in the course of collection due to other banks, undiscounted	0	0
Deposits from customers, undiscounted	74,830	86,101
Repurchase agreements and cash collateral on securities lent, undiscounted	17,847	9,249
Trading portfolio liabilities, undiscounted	0	0
Financial liabilities designated at fair value, undiscounted	102,983	41,599
Derivative financial instruments, undiscounted	9	4
Debt securities in issue, undiscounted	17,614	17,126
Subordinated liabilities, undiscounted	2,822	398
Other financial liabilities, undiscounted	3,793	3,198
Total financial liabilities, discounted cash flows	250,729	197,292
Over three months but not more than six months [member]
Disclosure of financial liabilities [line items]
Deposits from banks, undiscounted	720	1,122
Items in the course of collection due to other banks, undiscounted	0	0
Deposits from customers, undiscounted	7,383	5,325
Repurchase agreements and cash collateral on securities lent, undiscounted	4,526	1,939
Trading portfolio liabilities, undiscounted	0	0
Financial liabilities designated at fair value, undiscounted	10,609	3,986
Derivative financial instruments, undiscounted	3	0
Debt securities in issue, undiscounted	8,565	11,894
Subordinated liabilities, undiscounted	1,816	680
Other financial liabilities, undiscounted	0	0
Total financial liabilities, discounted cash flows	33,622	24,946
Over six months and not later than nine months [Member]
Disclosure of financial liabilities [line items]
Deposits from banks, undiscounted	654	1,025
Items in the course of collection due to other banks, undiscounted	0	0
Deposits from customers, undiscounted	7,020	7,565
Repurchase agreements and cash collateral on securities lent, undiscounted	3,557	2,253
Trading portfolio liabilities, undiscounted	0	0
Financial liabilities designated at fair value, undiscounted	9,118	5,979
Derivative financial instruments, undiscounted	0	2
Debt securities in issue, undiscounted	7,025	13,285
Subordinated liabilities, undiscounted	685	3,117
Other financial liabilities, undiscounted	0	0
Total financial liabilities, discounted cash flows	28,059	33,226
Later than one year and not later than two years [member]
Disclosure of financial liabilities [line items]
Deposits from banks, undiscounted	213	207
Items in the course of collection due to other banks, undiscounted	0	0
Deposits from customers, undiscounted	3,197	4,266
Repurchase agreements and cash collateral on securities lent, undiscounted	410	312
Trading portfolio liabilities, undiscounted	0	0
Financial liabilities designated at fair value, undiscounted	18,142	13,445
Derivative financial instruments, undiscounted	15	44
Debt securities in issue, undiscounted	13,786	12,915
Subordinated liabilities, undiscounted	5,501	7,089
Other financial liabilities, undiscounted	781	1,189
Total financial liabilities, discounted cash flows	42,045	39,467
Over three years but not more than five years [member]
Disclosure of financial liabilities [line items]
Deposits from banks, undiscounted	316	328
Items in the course of collection due to other banks, undiscounted	0	0
Deposits from customers, undiscounted	884	1,120
Repurchase agreements and cash collateral on securities lent, undiscounted	10,259	83
Trading portfolio liabilities, undiscounted	0	0
Financial liabilities designated at fair value, undiscounted	6,177	5,899
Derivative financial instruments, undiscounted	5	48
Debt securities in issue, undiscounted	13,928	10,505
Subordinated liabilities, undiscounted	10,232	9,324
Other financial liabilities, undiscounted	0	0
Total financial liabilities, discounted cash flows	41,801	27,307
Over five years and not later than ten years [member]
Disclosure of financial liabilities [line items]
Deposits from banks, undiscounted	36	21
Items in the course of collection due to other banks, undiscounted	0	0
Deposits from customers, undiscounted	231	1,403
Repurchase agreements and cash collateral on securities lent, undiscounted	490	474
Trading portfolio liabilities, undiscounted	0	0
Financial liabilities designated at fair value, undiscounted	5,490	3,900
Derivative financial instruments, undiscounted	48	84
Debt securities in issue, undiscounted	12,687	12,282
Subordinated liabilities, undiscounted	6,243	7,842
Other financial liabilities, undiscounted	0	0
Total financial liabilities, discounted cash flows	25,225	26,006
Over ten years [member]
Disclosure of financial liabilities [line items]
Deposits from banks, undiscounted	0	0
Items in the course of collection due to other banks, undiscounted	0	0
Deposits from customers, undiscounted	725	1,013
Repurchase agreements and cash collateral on securities lent, undiscounted	0	0
Trading portfolio liabilities, undiscounted	0	0
Financial liabilities designated at fair value, undiscounted	12,834	8,443
Derivative financial instruments, undiscounted	1,755	1,086
Debt securities in issue, undiscounted	6,734	6,054
Subordinated liabilities, undiscounted	6,231	4,866
Other financial liabilities, undiscounted	0	0
Total financial liabilities, discounted cash flows	£ 28,279	£ 21,462

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Other disclosures - Risk review - Maturity analysis of off-balance sheet commitments received (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure of contingent liabilities [line items]
Guarantees, letters of credit and credit insurance	£ 6,411	£ 6,502
Forward starting repurchase agreements	29	367
Total off-balance sheet commitments received	6,440	6,869
On demand [member]
Disclosure of contingent liabilities [line items]
Guarantees, letters of credit and credit insurance	6,373	6,044
Forward starting repurchase agreements	0	102
Total off-balance sheet commitments received	6,373	6,146
Not more than three months [member]
Disclosure of contingent liabilities [line items]
Guarantees, letters of credit and credit insurance	5	18
Forward starting repurchase agreements	29	246
Total off-balance sheet commitments received	34	264
Over three months but not more than six months [member]
Disclosure of contingent liabilities [line items]
Guarantees, letters of credit and credit insurance	2	1
Forward starting repurchase agreements	0	0
Total off-balance sheet commitments received	2	1
Over six months and not later than nine months [Member]
Disclosure of contingent liabilities [line items]
Guarantees, letters of credit and credit insurance	3	410
Forward starting repurchase agreements	0	1
Total off-balance sheet commitments received	3	411
Over nine months and not later than one year [Member]
Disclosure of contingent liabilities [line items]
Guarantees, letters of credit and credit insurance	1	2
Forward starting repurchase agreements	0	0
Total off-balance sheet commitments received	1	2
Later than one year and not later than two years [member]
Disclosure of contingent liabilities [line items]
Guarantees, letters of credit and credit insurance	8	23
Forward starting repurchase agreements	0	0
Total off-balance sheet commitments received	8	23
Later than two years and not later than three years [member]
Disclosure of contingent liabilities [line items]
Guarantees, letters of credit and credit insurance	7	1
Forward starting repurchase agreements	0	18
Total off-balance sheet commitments received	7	19
Over three years but not more than five years [member]
Disclosure of contingent liabilities [line items]
Guarantees, letters of credit and credit insurance	5	3
Forward starting repurchase agreements	0	0
Total off-balance sheet commitments received	5	3
Over five years and not later than ten years [member]
Disclosure of contingent liabilities [line items]
Guarantees, letters of credit and credit insurance	3	0
Forward starting repurchase agreements	0	0
Total off-balance sheet commitments received	3	0
Over ten years [member]
Disclosure of contingent liabilities [line items]
Guarantees, letters of credit and credit insurance	4	0
Forward starting repurchase agreements	0	0
Total off-balance sheet commitments received	£ 4	£ 0

XML

Other disclosures - Risk review - Maturity analysis of off-balance sheet commitments given (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure of contingent liabilities [line items]
Contingent liabilities	£ 19,012	£ 19,939
Documentary credits and other short-term trade related transactions	812	1,005
Standby facilities, credit lines and other commitments	314,761	302,681
Total off-balance sheet	334,585	323,625
On demand [member]
Disclosure of contingent liabilities [line items]
Contingent liabilities	16,047	17,111
Documentary credits and other short-term trade related transactions	34	987
Standby facilities, credit lines and other commitments	311,481	300,043
Total off-balance sheet	327,562	318,141
Not more than three months [member]
Disclosure of contingent liabilities [line items]
Contingent liabilities	1,085	425
Documentary credits and other short-term trade related transactions	593	10
Standby facilities, credit lines and other commitments	1,144	479
Total off-balance sheet	2,822	914
Over three months but not more than six months [member]
Disclosure of contingent liabilities [line items]
Contingent liabilities	560	845
Documentary credits and other short-term trade related transactions	147	8
Standby facilities, credit lines and other commitments	883	415
Total off-balance sheet	1,590	1,268
Over six months and not later than nine months [Member]
Disclosure of contingent liabilities [line items]
Contingent liabilities	92	233
Documentary credits and other short-term trade related transactions	26	0
Standby facilities, credit lines and other commitments	77	604
Total off-balance sheet	195	837
Over nine months and not later than one year [Member]
Disclosure of contingent liabilities [line items]
Contingent liabilities	242	285
Documentary credits and other short-term trade related transactions	6	0
Standby facilities, credit lines and other commitments	778	818
Total off-balance sheet	1,026	1,103
Later than one year and not later than two years [member]
Disclosure of contingent liabilities [line items]
Contingent liabilities	346	355
Documentary credits and other short-term trade related transactions	5	0
Standby facilities, credit lines and other commitments	44	55
Total off-balance sheet	395	410
Later than two years and not later than three years [member]
Disclosure of contingent liabilities [line items]
Contingent liabilities	80	187
Documentary credits and other short-term trade related transactions	1	0
Standby facilities, credit lines and other commitments	47	47
Total off-balance sheet	128	234
Over three years but not more than five years [member]
Disclosure of contingent liabilities [line items]
Contingent liabilities	59	88
Documentary credits and other short-term trade related transactions	0	0
Standby facilities, credit lines and other commitments	259	150
Total off-balance sheet	318	238
Over five years and not later than ten years [member]
Disclosure of contingent liabilities [line items]
Contingent liabilities	245	259
Documentary credits and other short-term trade related transactions	0	0
Standby facilities, credit lines and other commitments	2	0
Total off-balance sheet	247	259
Over ten years [member]
Disclosure of contingent liabilities [line items]
Contingent liabilities	256	151
Documentary credits and other short-term trade related transactions	0	0
Standby facilities, credit lines and other commitments	46	70
Total off-balance sheet	£ 302	£ 221

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Other disclosures - Risk review - Capital resources (Details) £ in Millions		Dec. 31, 2017 GBP (£)	Dec. 31, 2016 GBP (£)	Dec. 31, 2015 GBP (£)
Disclosure of objectives, policies and processes for managing capital [line items]
PRA transitional total regulatory capital, ratio	[1],[2]	0.215	0.196
Capital resources [abstract]
Total equity (excluding non-controlling interests) per the balance sheet		£ 63,905	£ 64,873	£ 59,810
Other equity instruments		(8,941)	(6,449)	(5,305)
Adjustment to retained earnings for foreseeable dividends		392	388
Minority interests (amount allowed in consolidated CET1)		2,111	6,492	6,054
Goodwill and intangible assets		(7,849)	(7,726)	(8,222)
Defined-benefit pension fund assets		£ (966)	£ (14)	£ (836)
PRA transitional tier 1 capital [member]
Disclosure of objectives, policies and processes for managing capital [line items]
PRA transitional total regulatory capital, ratio	[3],[4]	0.172	0.156
Capital resources [abstract]
PRA transitional total regulatory capital		£ 53,914	£ 56,968
Fully loaded Common Equity Tier 1 capital [member]
Disclosure of objectives, policies and processes for managing capital [line items]
PRA transitional total regulatory capital, ratio	[1],[2]	0.133	0.124
Capital resources [abstract]
Minority interests (amount allowed in consolidated CET1)		£ 0	£ 1,825
Additional value adjustments (PVA)		(1,385)	(1,571)
Goodwill and intangible assets		(7,908)	(9,054)
Deferred tax assets that rely on future profitability excluding temporary differences		(593)	(494)
Fair value reserves related to gains or losses on cash flow hedges		(1,161)	(2,104)
Excess of expected losses over impairment		(1,239)	(1,294)
Gains or losses on liabilities at fair value resulting from own credit		83	86
Defined-benefit pension fund assets		(732)	(38)
Direct and indirect holdings by an institution of own CET1 instruments		(50)	(50)
Deferred tax assets arising from temporary differences (amount above 10% threshold)		0	(183)
Other regulatory adjustments and deductions		(22)	45
PRA transitional total regulatory capital		41,565	45,204
Transitional At1 capital [member]
Capital resources [abstract]
Total equity (excluding non-controlling interests) per the balance sheet		8,941	6,449
Qualifying capital (including minority interests) issued by subsidiaries		3,538	5,445
Other regulatory adjustments and deductions		(130)	(130)
PRA transitional total regulatory capital	[5]	12,349	11,764
Tier 2 (T2) Capital [member]
Capital resources [abstract]
Total equity (excluding non-controlling interests) per the balance sheet		6,472	3,769
Qualifying capital (including minority interests) issued by subsidiaries		7,040	11,366
Other regulatory adjustments and deductions		(251)	(257)
PRA transitional total regulatory capital		£ 67,175	£ 71,846

[1] As at 31 December 2017, Barclays’ fully loaded tier 1 capital was £ 50,376 m, and the fully loaded tier 1 ratio was 16.1 %. Fully loa ded total regulatory capital was £ 64,646 m and the fully loaded total capital ratio was 20.7 %. The fully loaded tier 1 capital and total capital measures are calculated without applying the transitional provisions set out in CRD IV and assessing compliance of AT1 and T2 instruments against the relevant criteria in CRD IV.

[2] The PRA transitional capital is based on the PRA Rulebook and accompanying supervisory statements.

[3] The CRD IV CET1 ratio (FSA October 2012 transitional statement) as applicable to Barclays’ tier 2 Contingent Capital Notes was 13.9 % based on £ 43.5 bn of transitional CRD IV CET1 capital and £ 313 bn RWAs. The transitional CET1 ratio according to the FSA October 2012 transitional statement would be 13.9 %. This is calculat ed as CET1 capital as adjusted for the transitional relief (£43.5bn), divided by CRD IV RWAs. The following transitional relief items are added back to CET1 capital: Goodwill and Intangibles (£ 1.6 bn), Deferred tax asset (£ 0.1 bn), and Expected losses over impairment (£ 0.2 bn).

[4] The transitional regulatory adjustments to CET1 capital are no longer applicable resulting in CET1 capital on a fully loaded basis being equal to that on a transitional basis.

[5] Of the £12.3bn transitional AT1 capital, fully loaded AT1 capital comprises the £8.9bn of contingent convertible instruments issued by Barclays PLC (the holding company) and related sh are premium accounts, and £0.1bn capital deductions. It excludes £3.5bn legacy tier 1 capital instruments issued by subsidiaries that are subject to grandfathering. For the leverage ratio, only the AT1 capital on a fully loaded basis is applicable.

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Other disclosures - Risk review - Capital resources (Parenthetical) (Details) £ in Millions		Dec. 31, 2017 GBP (£)	Dec. 31, 2016 GBP (£)	Dec. 31, 2015 GBP (£)
Disclosure of objectives, policies and processes for managing capital [line items]
PRA transitional total regulatory capital, ratio	[1],[2]	0.215	0.196
Goodwill and intangible assets		£ 7,849	£ 7,726	£ 8,222
Capital instruments and the related share premium accounts		£ 63,905	£ 64,873	£ 59,810
PRA transitional tier 1 capital [member]
Disclosure of objectives, policies and processes for managing capital [line items]
PRA transitional total regulatory capital, ratio	[3],[4]	0.172	0.156
PRA transitional regulatory capital		£ 53,914	£ 56,968
PRA transitional tier 1 capital [member] | Tier 2 Contingent Capital Notes [Member]
Disclosure of objectives, policies and processes for managing capital [line items]
PRA transitional total regulatory capital, ratio		0.139
PRA transitional regulatory capital		£ 43,500
Risk weighted assets		£ 313,000
Fully loaded Common Equity Tier 1 capital [member]
Disclosure of objectives, policies and processes for managing capital [line items]
PRA transitional total regulatory capital, ratio	[1],[2]	0.133	0.124
Goodwill and intangible assets		£ 7,908	£ 9,054
Deferred tax asset		593	494
Excess of expected losses over impairment		1,239	1,294
PRA transitional regulatory capital		41,565	45,204
Other regulatory adjustments and deductions		(22)	45
Transitional At1 capital [member]
Disclosure of objectives, policies and processes for managing capital [line items]
PRA transitional regulatory capital	[5]	12,349	11,764
Capital instruments and the related share premium accounts		8,941	6,449
Qualifying capital (including minority interests) issued by subsidiaries		3,538	5,445
Other regulatory adjustments and deductions		£ (130)	£ (130)
Fully loaded tier one capital [Member]
Disclosure of objectives, policies and processes for managing capital [line items]
PRA transitional total regulatory capital, ratio		0.161
PRA transitional regulatory capital		£ 50,376
Fully loaded regulatory capital [Member]
Disclosure of objectives, policies and processes for managing capital [line items]
PRA transitional total regulatory capital, ratio		0.207
PRA transitional regulatory capital		£ 64,646
Transitional CET1 Capital [member]
Disclosure of objectives, policies and processes for managing capital [line items]
PRA transitional total regulatory capital, ratio		0.139
Transitional relief [member]
Disclosure of objectives, policies and processes for managing capital [line items]
Goodwill and intangible assets		£ 1,600
Deferred tax asset		100
Excess of expected losses over impairment		£ 200

[1] As at 31 December 2017, Barclays’ fully loaded tier 1 capital was £ 50,376 m, and the fully loaded tier 1 ratio was 16.1 %. Fully loa ded total regulatory capital was £ 64,646 m and the fully loaded total capital ratio was 20.7 %. The fully loaded tier 1 capital and total capital measures are calculated without applying the transitional provisions set out in CRD IV and assessing compliance of AT1 and T2 instruments against the relevant criteria in CRD IV.

[2] The PRA transitional capital is based on the PRA Rulebook and accompanying supervisory statements.

[3] The CRD IV CET1 ratio (FSA October 2012 transitional statement) as applicable to Barclays’ tier 2 Contingent Capital Notes was 13.9 % based on £ 43.5 bn of transitional CRD IV CET1 capital and £ 313 bn RWAs. The transitional CET1 ratio according to the FSA October 2012 transitional statement would be 13.9 %. This is calculat ed as CET1 capital as adjusted for the transitional relief (£43.5bn), divided by CRD IV RWAs. The following transitional relief items are added back to CET1 capital: Goodwill and Intangibles (£ 1.6 bn), Deferred tax asset (£ 0.1 bn), and Expected losses over impairment (£ 0.2 bn).

[4] The transitional regulatory adjustments to CET1 capital are no longer applicable resulting in CET1 capital on a fully loaded basis being equal to that on a transitional basis.

[5] Of the £12.3bn transitional AT1 capital, fully loaded AT1 capital comprises the £8.9bn of contingent convertible instruments issued by Barclays PLC (the holding company) and related sh are premium accounts, and £0.1bn capital deductions. It excludes £3.5bn legacy tier 1 capital instruments issued by subsidiaries that are subject to grandfathering. For the leverage ratio, only the AT1 capital on a fully loaded basis is applicable.

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Other disclosures - Risk review - Functional currency of the operation (Narrative) (Details) - Foreign exchange risk [member] - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of risk management strategy related to hedge accounting [line items]
Decrease in structural currency exposures, net of hedging instruments	£ 800
Structural currency exposures, net of hedging instruments	10,308	£ 11,086
Decrease in foreign currency net investments, hedged item	5,200
Foreign currency net investments, hedged item	33,287	38,491
Financial instruments which hedge net investments, Hedges	14,700	£ 17,500
Decrease in financial instruments which hedge net investments, Hedges	£ 2,800

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Other disclosures - Risk Review - Functional currency of the operation (Details) - GBP (£) £ in Millions	Dec. 31, 2017	Dec. 31, 2016
Foreign exchange risk [member]
Disclosure of risk management strategy related to hedge accounting [line items]
Foreign currency net investments, hedged item	£ 33,287	£ 38,491
Borrowings which hedge net investments	(12,559)	(13,341)
Derivatives which hedge the net investments	(2,140)	(4,113)
Structural currency exposures pre-economic hedges	18,588	21,037
Economic hedges	(8,280)	(9,951)
Remaining structural currency exposures	10,308	11,086
USD [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Foreign currency net investments, hedged item	27,848	29,460
Borrowings which hedge net investments	(12,404)	(12,769)
Derivatives which hedge the net investments	(540)	0
Structural currency exposures pre-economic hedges	14,904	16,691
Economic hedges	(6,153)	(7,898)
Remaining structural currency exposures	8,751	8,793
EUR [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Foreign currency net investments, hedged item	2,489	2,121
Borrowings which hedge net investments	(3)	(363)
Derivatives which hedge the net investments	0	0
Structural currency exposures pre-economic hedges	2,486	1,758
Economic hedges	(2,127)	(2,053)
Remaining structural currency exposures	359	(295)
ZAR [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Foreign currency net investments, hedged item	8	3,679
Borrowings which hedge net investments	0	0
Derivatives which hedge the net investments	0	(2,571)
Structural currency exposures pre-economic hedges	8	1,108
Economic hedges	0	0
Remaining structural currency exposures	8	1,108
JPY [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Foreign currency net investments, hedged item	467	438
Borrowings which hedge net investments	(152)	(209)
Derivatives which hedge the net investments	(301)	(224)
Structural currency exposures pre-economic hedges	14	5
Economic hedges	0	0
Remaining structural currency exposures	14	5
Other [member]
Disclosure of risk management strategy related to hedge accounting [line items]
Foreign currency net investments, hedged item	2,475	2,793
Borrowings which hedge net investments	0	0
Derivatives which hedge the net investments	(1,299)	(1,318)
Structural currency exposures pre-economic hedges	1,176	1,475
Economic hedges	0	0
Remaining structural currency exposures	£ 1,176	£ 1,475

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Label	Element	Value
Other cash and cash equivalents	ifrs-full_OtherCashAndCashEquivalents	£ 28,000,000
Other cash and cash equivalents	ifrs-full_OtherCashAndCashEquivalents	0
Other cash and cash equivalents	ifrs-full_OtherCashAndCashEquivalents	153,000,000
Short-term investments, classified as cash equivalents	ifrs-full_ShorttermInvestmentsClassifiedAsCashEquivalents	682,000,000
Short-term investments, classified as cash equivalents	ifrs-full_ShorttermInvestmentsClassifiedAsCashEquivalents	356,000,000
Short-term investments, classified as cash equivalents	ifrs-full_ShorttermInvestmentsClassifiedAsCashEquivalents	816,000,000
Short-term deposits, classified as cash equivalents	ifrs-full_ShorttermDepositsClassifiedAsCashEquivalents	32,820,000,000
Short-term deposits, classified as cash equivalents	ifrs-full_ShorttermDepositsClassifiedAsCashEquivalents	38,252,000,000
Short-term deposits, classified as cash equivalents	ifrs-full_ShorttermDepositsClassifiedAsCashEquivalents	35,876,000,000
Cash and cash equivalents classified as part of disposal group held for sale	ifrs-full_CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale	0
Cash and cash equivalents classified as part of disposal group held for sale	ifrs-full_CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale	3,149,000,000
Cash and cash equivalents classified as part of disposal group held for sale	ifrs-full_CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale	0
Barclays Bank PLC [member]
Other cash and cash equivalents	ifrs-full_OtherCashAndCashEquivalents	28,000,000
Other cash and cash equivalents	ifrs-full_OtherCashAndCashEquivalents	0
Other cash and cash equivalents	ifrs-full_OtherCashAndCashEquivalents	153,000,000
Short-term investments, classified as cash equivalents	ifrs-full_ShorttermInvestmentsClassifiedAsCashEquivalents	682,000,000
Short-term investments, classified as cash equivalents	ifrs-full_ShorttermInvestmentsClassifiedAsCashEquivalents	356,000,000
Short-term investments, classified as cash equivalents	ifrs-full_ShorttermInvestmentsClassifiedAsCashEquivalents	816,000,000
Short-term deposits, classified as cash equivalents	ifrs-full_ShorttermDepositsClassifiedAsCashEquivalents	32,706,000,000
Short-term deposits, classified as cash equivalents	ifrs-full_ShorttermDepositsClassifiedAsCashEquivalents	38,099,000,000
Short-term deposits, classified as cash equivalents	ifrs-full_ShorttermDepositsClassifiedAsCashEquivalents	35,876,000,000
Cash and cash equivalents classified as part of disposal group held for sale	ifrs-full_CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale	0
Cash and cash equivalents classified as part of disposal group held for sale	ifrs-full_CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale	3,149,000,000
Cash and cash equivalents classified as part of disposal group held for sale	ifrs-full_CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale	£ 0