Skip to main content
Midas Edge

BARCLAYS PLC

For the period ended Dec 31, 2025. Filed Feb 10, 2026.

View on SEC.gov

About this filing

The yearly report of a company based outside the US. It covers much of what a 10-K does, and may follow accounting rules other than US ones.

FY2025 · Filed Feb 10, 2026

BCS$22.33-2.1%Stored close · as of Nov 6, 2026
See the whole filing, with its images and exhibits
Contents

Contingent liabilities and commitments

24 Contingent liabilitiesand commitments

Accounting for contingent liabilities Contingent 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 likelihood of an 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:

20252024
£m£m
Guarantees and letters of credit pledged as collateral security16,74916,713
Performance guarantees, acceptances and endorsements8,6258,633
Total contingent liabilities and financial guarantees25,37425,346
• Of which: Financial guarantees and letters of credit carried at fair value905988
Documentary credits and other short-term trade related transactions1,1031,433
Standby facilities, credit lines and other commitments423,503421,716
Total commitments1424,606423,149
• Of which: Loan commitments carried at fair value21,29215,350

Note:

1 Includes exposures relating to financial assets classified as assets held for sale.

Provisions for expected credit losses held against contingent liabilities and commitments equal£416 m (2024:£439 m) and are reported in

Note 23. Further details on contingent liabilities relating to legal and competition and regulatory matters can be found in Note 25.

ContentsView on SEC.gov

The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.