Disclosure Of Material Accounting Policy Information [Text Block]
| Concept |
2023-01-01 to 2023-12-31 |
|---|---|
| Disclosure of material accounting policy information [text block] |
Accounting policies
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| Description of accounting policy for business combinations [text block] |
Goodwill on the acquisition of a subsidiary is the excess of the fair value of the
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| Description of accounting policy for derivative financial instruments and hedging [text block] |
3.11. Derivatives and hedging
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| Description of accounting policy for expenses [text block] |
3.3. Staff costs
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| Description of accounting policy for fee and commission income and expense [text block] |
There are three main categories of non-interest income: net fees and commissions, trading income, and other operating income.
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| Description of accounting policy for financial guarantees [text block] |
23 Structured entities
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| Description of accounting policy for functional currency [text block] |
3.6. Foreign currencies
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| Description of accounting policy for impairment of non-financial assets [text block] |
3.5. Impairment of non-financial assets
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| Description of accounting policy for leases [text block] |
Finance lease income is
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| Description of accounting policy for loans and receivables [text block] |
2.3. Loan impairment provisions: expected credit losses (ECL)
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| Description of accounting policy for intangible assets and goodwill [text block] |
3.4. Intangible assets and goodwill
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| Description of accounting policy for interest income and expense [text block] |
3.1. Revenue recognition
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| Description of accounting policy for investments in joint ventures [text block] |
Associates, joint ventures (JVs) and equity investments
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| Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] |
3.2. Discontinued operations, Held for sale and Disposal group
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| Description of accounting policy for offsetting of financial instruments [text block] |
3.9. Netting
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| Description of accounting policy for segment reporting [text block] |
NatWest Group analyses its performance between the different operating segments of the Group as required by IFRS 8, Operating segments. The presentation is
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| Description of accounting policy for transactions with related parties [text block] |
A related party is a person or entity that is related to the entity that is preparing its financial statements. This includes subsidiaries, associates, joint ventures, post-
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| Description of accounting policy for treasury shares [text block] |
The consideration for any ordinary shares of NatWest Group plc purchased by us (known
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