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Barclays
BCS
#287
Rank
HK$654.53 B
Marketcap
๐Ÿ‡ฌ๐Ÿ‡ง United Kingdom
Country
HK$189.93
Share price
-3.99%
Change (1 day)
55.44%
Change (1 year)
๐Ÿฆ Banks๐Ÿ’ณ Financial services
Categories
  1. Barclays
  2. Annual Reports (20-F)
  3. Financial Year 2025

Barclays - 20-F annual report 2025


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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM 20-F
(Mark One)
¨
REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR 12(g) OF THE SECURITIES EXCHANGE ACT OF 1934
OR
þ
ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the fiscal year ended 31 December 2025
OR
¨
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the transition period from _______________to _______________
¨
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 number
Barclays PLC
1-09246
BARCLAYS PLC
(Exact Name of Registrant as Specified in its Charter)
England
(Jurisdiction of Incorporation or Organization)
1 CHURCHILL PLACE, LONDON E14 5HP, England
(Address of Principal Executive Offices)
KATHRYN ROBERTS, +44 (0)20 7116 3170, KATHRYN.ROBERTS@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:
Title of each class
Trading symbol(s)
Name of each exchange on which
registered
25p ordinary shares*
Not applicable*
New York Stock Exchange*
American Depositary Shares, each representing four 25p ordinary shares
BCS
New York Stock Exchange
5.25% Fixed Rate Senior Notes due 2045
BCS45
New York Stock Exchange
4.375% Fixed Rate Senior Notes due 2026
BCS26
New York Stock Exchange
5.20% Fixed Rate Subordinated Notes due 2026
BCS26A
New York Stock Exchange
4.337% Fixed Rate Senior Notes due 2028
BCS28
New York Stock Exchange
4.950% Fixed Rate Senior Notes due 2047
BCS47
New York Stock Exchange
4.836% Fixed Rate Subordinated Callable Notes due 2028
BCS28A
New York Stock Exchange
3.250% Fixed Rate Senior Notes due 2033
BCS33
New York Stock Exchange
4.972% Fixed-to-Floating Rate Senior Notes due 2029
BCS29
New York Stock Exchange
5.088% Fixed-to-Floating Rate Subordinated Notes due 2030
BCS30
New York Stock Exchange
2.645% Fixed Rate Resetting Senior Callable Notes due 2031
BCS31
New York Stock Exchange
3.564% Fixed Rate Resetting Subordinated Callable Notes due 2035
BCS35
New York Stock Exchange
2.667% Fixed Rate Resetting Senior Callable Notes due 2032
BCS32
New York Stock Exchange
3.811% Fixed Rate Resetting Subordinated Callable Notes due 2042
BCS42
New York Stock Exchange
2.279% Fixed Rate Resetting Senior Callable Notes due 2027
BCS27
New York Stock Exchange
2.894% Fixed Rate Resetting Senior Callable Notes due 2032
BCS32A
New York Stock Exchange
3.330% Fixed Rate Resetting Senior Callable Notes due 2042
BCS42A
New York Stock Exchange
5.501% Fixed Rate Resetting Senior Callable Notes due 2028
BCS28B
New York Stock Exchange
5.746% Fixed Rate Resetting Senior Callable Notes due 2033
BCS33A
New York Stock Exchange
7.385% Fixed Rate Resetting Senior Callable Notes due 2028
BCS28C
New York Stock Exchange
7.437% Fixed Rate Resetting Senior Callable Notes due 2033
BCS33B
New York Stock Exchange
5.829% Fixed-to-Floating Rate Resetting Senior Callable Notes due 2027
BCS27A
New York Stock Exchange
6.224% Fixed-to-Floating Rate Resetting Senior Callable Notes due 2034
BCS34
New York Stock Exchange
7.119% Fixed-to-Floating Rate Subordinated Callable Notes due 2034
BCS34A
New York Stock Exchange
6.496% Fixed-to-Floating Rate Senior Callable Notes due 2027
BCS27B
New York Stock Exchange
6.490% Fixed-to-Floating Rate Senior Callable Notes due 2029
BCS29A
New York Stock Exchange
6.692% Fixed-to-Floating Rate Senior Callable Notes due 2034
BCS34B
New York Stock Exchange
Floating Rate Senior Callable Notes due 2027
BCS27C
New York Stock Exchange
5.674% Fixed-to-Floating Rate Senior Callable Notes due 2028
BCS28D
New York Stock Exchange
5.690% Fixed-to-Floating Rate Senior Callable Notes due 2030
BCS30A
New York Stock Exchange
6.036% Fixed-to-Floating Rate Senior Callable Notes due 2055
BCS55
New York Stock Exchange
Floating Rate Senior Callable Notes due 2028
BCS28E
New York Stock Exchange
4.837% Fixed-to-Floating Rate Senior Callable Notes due 2028
BCS28F
New York Stock Exchange
4.942% Fixed-to-Floating Rate Senior Callable Notes due 2030
BCS30B
New York Stock Exchange
5.335% Fixed-to-Floating Rate Senior Callable Notes due 2035
BCS35A
New York Stock Exchange
5.086% Fixed-to-Floating Rate Senior Callable Notes due 2029
BCS29B
New York Stock Exchange
5.367% Fixed-to-Floating Rate Senior Callable Notes due 2031
BCS31A
New York Stock Exchange
5.785% Fixed-to-Floating Rate Senior Callable Notes due 2036
BCS36
New York Stock Exchange
4.476% Fixed-to-Floating Rate Senior Callable Notes due 2029
BCS29C
New York Stock Exchange
5.860% Fixed-to-Floating Rate Senior Callable Notes due 2046
BCS46
New York Stock Exchange
Floating Rate Senior Callable Notes due 2029
BCS29D
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.
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 issuer’s classes of capital or common stock as of the close of the period covered by
the annual report.
25p ordinary shares
13,866,661,730
Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.
Yes þ No  ¨
If this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or
15(d) of the Securities Exchange Act of 1934.
Yes  ¨ No  þ
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 registrant (1) has 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) has been
subject to such filing requirements for the past 90 days.
Yes þ No  ¨
Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted 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 such files).
Yes  þ No  ¨
Indicate by check mark whether the 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:
Large Accelerated Filer
þ
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 whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its
internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public
accounting firm that prepared or issued its audit report. þ
If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant
included in the filing reflect the correction of an error to previously issued financial statements.¨
Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive- based
compensation received by any of the registrant's executive officers during the relevant recovery period pursuant to §240.10D-1(b). ¨
*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  þ
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 þ
(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 Sections12, 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 ¨
SEC Form 20-F Cross reference information
Form 20-F item number
Page and caption references
in this document*
1
Identity of Directors, Senior Management and Advisers
Not applicable
2
Offer Statistics and Expected Timetable
Not applicable
3
Key Information
A. [Reserved]
B. Capitalization and indebtedness
Not applicable
C. Reason for the offer and use of proceed
Not applicable
D. Risk factor
184-201
4
Information on the Company
A. History and development of the company
14, 80-83, 315-336, 402-406 (Note 25), 441, 449
B. Business overview
ii (Market and other data), 14-24, 186-188, 300-313,
355-357 (Note 2)
C. Organizational structure
421-425 (Notes 33 and 34), 434-436 (Note 42)
D. Property, plants and equipment
392-395 (Notes 19 and 20)
4A
Unresolved staff comments
Not applicable
5
Operating and Financial Review and Prospects
A. Operating result
100-104, 193-197, 202-213, 276-285, 290-291,
300-313, 315-336, 371-377 (Note 14)
B. Liquidity and capital resource
192-193, 207-208, 276-285, 287, 347, 350, 351 (Note
1), 371-377 (Note 14), 407-410 (Notes 26 and 27),
421-422 (Note 33), 426-427 (Note 36), 466-475
C. Research and development, patents and licenses, etc
Not applicable
D. Trend information
184-201, 275-294, 315-336
E. Critical Accounting Estimates
Not applicable
F. [Reserved]
G. [Reserved]
6
Directors, Senior Management and Employees
A. Directors and senior management
72-75, 79, 109-115
B. Compensation
116-156, 413-420 (Notes 31 and 32), 430-431 (Note
38), 457-8, 464-465, 478
C. Board practice
72-75, 77-79, 92-99, 107-108, 116, 155-156, 457-458
D. Employees
26-28, 321-329, 355-357 (Note 2), 461
E. Share ownership
153-154, 413-414 (Note 31), 430-431 (Note 38),
464-465, 478
F. Erroneously awarded compensation
Not applicable
7
Major Shareholders and Related Party Transactions
A. Major shareholder
113-114, 444-445, 452
B. Related party transaction
430-431 (Note 38), 478
C. Interest of experts and counsel
Not applicable
8
Financial Information
A. Consolidated statements and other financial information
339-437, 442, 444
B. Significant change
Not applicable
9
The Offer and Listing
A. Offer and listing detail
444, 451
B. Plan of distribution
Not applicable
C. Market
444, 451
D. Selling shareholder
Not applicable
E. Dilution
Not applicable
F. Expenses of the issue
Not applicable
10
Additional Information
A. Share capital
Not applicable
B. Memorandum and Articles of Association
109-115. 441-443
C. Material contract
130-133. 456-458
D. Exchange control
449
E. Taxation
446-449
F. Dividends and paying agent
Not applicable
G. Statement by expert
Not applicable
H. Documents on display
449
I. Subsidiary information
421-422 (Note 33), 434-436 (Note 42)
J. Annual Report to Security Holders
Not applicable
11
Quantitative and Qualitative Disclosure about Market Risk
182-313, 371-390 (Notes 14-17)
12
Description of Securities Other than Equity Securities
A. Debt Securities
Not applicable
B. Warrants and Rights
Not applicable
C. Other Securities
Not applicable
D. American Depository Shares
450
13
Defaults, Dividend Averages and Delinquencies
Not applicable
14
Material Modifications to the Rights of Security Holders and Use of Proceeds
Not applicable
15
Controls and Procedures
A. Disclosure controls and procedures
453
B. Management's annual report on internal control over financial reporting
108, 114-115
C. Attestation report of the registered public accounting firm
339-341
D. Changes in internal control over financial reporting
114-115
16A
Audit Committee Financial Expert
75. 92-99
16B
Code of Ethics
451
16C
Principal Accountant Fees and Services
98-99, 432 (Note 39)
16D
Exemptions from Listing Standards for Audit Committees
Not applicable
16E
Purchases of Equity Securities by the Issuer and Affiliated Purchasers
460
16F
Change in Registrant's Certifying Accountant
Not applicable
16G
Corporate Governance
107-108, 451
16H
Mine Safety Disclosure
Not applicable
16I
Disclosure Regarding Foreign Jurisdictions that Prevent Inspections
Not applicable
16J
Insider Trading Policies
459
16K
Cybersecurity
80-83, 102-104, 178-179, 193-194, 295-297
17
Financial Statements
See item 8
18
Financial Statements
Not applicable
19
Exhibits
Exhibit Index
*  Captions have been included only in respect of pages with multiple sections on the same page in order to identify the relevant caption on that page covered by the
corresponding Form 20-F item number.
2025 Annual Report on Form 20-F
Notes
The terms Barclays or Group refer to Barclays PLC together with its subsidiaries. Unless otherwise stated, the income statement analysis
compares the year ended 31 December 2025 to the corresponding twelve months of 2024 and balance sheet analysis as at 31 December 2025
with comparatives relating to 31 December 2024. The abbreviations ‘£m’ and ‘£bn’ represent millions and thousands of millions of Pounds
Sterling respectively; the abbreviations ‘$m’ and ‘$bn’ represent millions and thousands of millions of US Dollars respectively; and the
abbreviations ‘€m’ and ‘€bn’ represent millions and thousands of millions of Euros respectively.
There are a number of key judgement areas, for example impairment calculations, which are based on models and which are subject to
ongoing adjustment and modifications. Reported numbers reflect best estimates and judgements at the given point in time.
Relevant terms that are used in this document but are not defined under applicable regulatory guidance or International Financial Reporting
Standards (IFRS) are explained in the results glossary that can be accessed at home.barclays/investor-relations/reports-and-events/latest-
financial-results.
Barclays is a frequent issuer in the debt capital markets and regularly meets with investors via formal road-shows and other ad hoc meetings.
Consistent with its usual practice, Barclays expects that from time to time over the coming quarter it will meet with investors globally to
discuss these results and other matters relating to the Group.
Non-IFRS performance measures
The Group's management believes that the non-IFRS performance measures included in this document provide valuable information to the
readers of the financial statements as they enable the reader to identify a more consistent basis for comparing the businesses’ performance
between financial periods and provide more detail concerning the elements of performance which the managers of these businesses are most
directly able to influence or are relevant for an assessment of the Group. They also reflect an important aspect of the way in which operating
targets are defined and performance is monitored by Barclays management. However, any non-IFRS performance measures in this document
are not a substitute for IFRS measures and readers should consider the IFRS measures as well. Refer to the appendix on pages 330 to 334 for
further information and calculations of non-IFRS performance measures included throughout this document, and the most directly
comparable IFRS measures.
Key non-IFRS measures included in this document, and the most directly comparable IFRS measures, are:
•Average allocated equity represents the average shareholders’ equity that is allocated to the businesses. The comparable IFRS measure is
average equity. A reconciliation is provided on page 332;
•Average allocated tangible equity is calculated as the average of the previous month’s period end allocated tangible equity and the current
month’s period end allocated tangible equity. The average allocated tangible equity for the period is the average of the monthly averages
within that period. Period end allocated tangible equity is calculated as 13.5% (2024: 13.5%) of RWAs for each business, adjusted for
capital deductions, excluding goodwill and intangible assets, reflecting the assumptions the Group uses for capital planning purposes.
Head Office allocated tangible equity represents the difference between the Group’s tangible shareholders’ equity and the amounts
allocated to businesses. The comparable IFRS measure is average equity. A reconciliation is provided on page 332;
•Average tangible shareholders’ equity is calculated as the average of the previous month’s period end tangible equity and the current
month’s period end tangible equity. The average tangible shareholders’ equity for the period is the average of the monthly averages within
that period. The comparable IFRS measure is average equity. A reconciliation is provided on page 332;
•Group net interest income (NII) excluding Barclays Investment Bank (IB) and Head Office represents Group NII excluding IB NII and
Head Office NII. The comparable IFRS measure is Group NII. A reconciliation is provided on page 333;
•Operating expenses excluding litigation and conduct represents operating expenses excluding litigation and conduct charges. The
comparable IFRS measure is operating expenses. A reconciliation is provided on page 333;
•Return on average allocated equity represents the return on shareholders’ equity that is allocated to the businesses. The comparable IFRS
measure is return on equity. A reconciliation is provided on page 334;
•Return on average allocated tangible equity is calculated as the annualised profit after tax attributable to ordinary equity holders of the
parent, as a proportion of average allocated tangible equity. The comparable IFRS measure is return on equity. A reconciliation is
provided on page 334;
•Return on average tangible shareholders’ equity is calculated as the annualised profit after tax attributable to ordinary equity holders of
the parent, as a proportion of average shareholders’ equity excluding non-controlling interests and other equity instruments adjusted for
the deduction of intangible assets and goodwill. The comparable IFRS measure is return on equity. A reconciliation is provided on page
334; and
•Tangible net asset value per share is calculated by dividing shareholders’ equity, excluding non-controlling interests and other equity
instruments, less goodwill and intangible assets, by the number of issued ordinary shares. The comparable IFRS measure is net asset value
per share. A reconciliation is provided on page 333.
Forward-looking statements
This document contains certain forward-looking statements within the meaning of Section 21E of the US Securities Exchange Act of 1934,
as amended, and Section 27A of the US Securities Act of 1933, as amended, with respect to the Group. Barclays cautions readers that no
forward-looking statement is a guarantee of future performance and that actual results or other financial condition or performance measures
could differ materially from those contained in the forward-looking statements. Forward-looking statements can be identified by the fact that
they do not relate only to historical or current facts. Forward-looking statements sometimes use words such as ‘may’, ‘will’, ‘seek’,
‘continue’, ‘aim’, ‘anticipate’, ‘target’, ‘projected’, ‘expect’, ‘estimate’, ‘intend’, ‘plan’, ‘goal’, ‘believe’, ‘achieve’ or other words of similar
meaning. Forward-looking statements can be made in writing but also may be made verbally by directors, officers and employees of the
Group (including during management presentations) in connection with this document. Examples of forward-looking statements include,
among others, statements or guidance regarding or relating to the Group’s future financial position, business strategy, income levels, costs,
assets and liabilities, impairment charges, provisions, capital leverage and other regulatory ratios, capital distributions (including policy on
dividends and share buybacks), return on tangible equity, projected levels of growth in banking and financial markets, industry trends, any
commitments and targets (including sustainability-related commitments and targets), plans and objectives for future operations, International
Financial Reporting Standards ('IFRS') and other statements that are not historical or current facts. By their nature, forward-looking
statements involve risk and uncertainty because they relate to future events and circumstances. Forward-looking statements speak only as at
the date on which they are made. Forward-looking statements may be affected by a number of factors, including, without limitation: changes
in legislation, regulations, governmental and regulatory policies, expectations and actions, voluntary codes of practices and the interpretation
thereof, changes in IFRS and other accounting standards, including practices with regard to the interpretation and application thereof and
emerging and developing sustainability reporting standards (including emissions accounting methodologies); changes in tax laws and
practice; the outcome of current and future legal proceedings and regulatory investigations; the Group’s ability along with governments and
other stakeholders to measure, manage and mitigate the impacts of climate change effectively or navigate inconsistencies and conflicts in the
manner in which climate policy is implemented in the regions where the Group operates, including as a result of the adoption of rules and
regulations taking a different or opposing position on sustainability matters, or other forms of governmental and regulatory action against
sustainability policies; environmental, social and geopolitical risks and incidents and similar events beyond the Group’s control; financial
crime; the impact of competition in the banking and financial services industry; capital, liquidity, leverage and other regulatory rules and
requirements applicable to past, current and future periods; UK, US, Eurozone and global macroeconomic and business conditions, including
inflation; volatility in credit and capital markets; market related risks such as changes in interest rates and foreign exchange rates; reforms to
benchmark interest rates and indices; higher or lower asset valuations; changes in credit ratings of any entity within the Group or any
securities issued by it; changes in counterparty risk; changes in consumer behaviour; changes in trade policy, including the imposition of
tariffs or other protectionist measures; the direct and indirect consequences of the conflicts in Ukraine and the Middle East on European and
global macroeconomic conditions, political stability and financial markets; changes in US legislation and policy; developments in the UK’s
relationship with the European Union; the risk of cyberattacks, information or security breaches, technology failures or operational
disruptions and any subsequent impact on the Group’s reputation, business or operations; the use of new technology, including artificial
intelligence; the Group’s ability to access funding; and the success of acquisitions, disposals, joint ventures and other strategic transactions.
A number of these factors are beyond the Group’s control. As a result, the Group’s actual financial position, results, financial and non-
financial metrics or performance measures or its ability to meet commitments and targets may differ materially from the statements or
guidance set forth in the Group’s forward-looking statements. In setting its targets and outlook for the period 2026-2028, Barclays has made
certain assumptions about the macroeconomic environment, including, without limitation, inflation, interest and unemployment rates, the
different markets and competitive conditions in which Barclays operates, and its ability to grow certain businesses and achieve costs savings
and other structural actions. Additional risks and factors which may impact the Group’s future financial condition and performance are
identified in Barclays PLC’s filings with the US Securities and Exchange Commission ("SEC") (including, without limitation, this Barclays
PLC Annual Report on Form 20-F for the financial year ended 31 December 2025), which are available on the SEC’s website at
www.sec.gov.
Subject to Barclays PLC's obligations under the applicable laws and regulations of any relevant jurisdiction (including, without limitation,
the UK and the US) in relation to disclosure and ongoing information, we undertake no obligation to update publicly or revise any forward-
looking statements, whether as a result of new information, future events or otherwise.
Market and other data
This document contains information, including statistical data, about certain Barclays markets and its competitive position. Except as
otherwise indicated, this information is taken or derived from Datastream and other external sources. Barclays cannot guarantee the accuracy
of information taken from external sources, or that, in respect of internal estimates, a third party using different methods would obtain the
same estimates as Barclays.
Uses of Internet addresses
This document contains inactive textual addresses to internet websites operated by us and third parties. Reference to such websites is made
for information purposes only, and information found at such websites is not incorporated by reference into this document.
References to Strategic Report and Pillar 3 Report
This document contains references throughout to the Barclays PLC Strategic Report and Pillar 3 Report. References to the aforementioned
reports are made for information purposes only, and information found in said reports is not incorporated by reference into this document.
Strategy
Climate & Sustainability
Governance
•Governance contents
•Directors’ report
•Remuneration report
•Other Governance
Risk review
•Risk review contents
•Risk management
•Material existing and emerging risks
•Principal risk management
•Risk performance
•Supervision and regulation
Financial review
•Key performance indicators
•Consolidated summary income statement
•Income statement commentary
•Consolidated summary balance sheet
•Balance sheet commentary
•Analysis of results by business
•Non-IFRS performance measures
Financial statements
•Consolidated financial statements
•Notes to the financial statements
Shareholder information
•Key dates, Annual General Meeting, dividends, and other useful
information
HD_Business_Environ.jpg
Strategy
Shareholder
information
Climate and
sustainability report
Governance
Risk
review
Financial
review
Financial
statements
Barclays PLC
Annual Report 2025
on Form 20-F
10
Our business environment
The world in which
we operate
Barclays is driven by a common Purpose: working
together for a better financial future. To do so, we must 
be strong as an institution, prepared for the future,
and able to navigate different market conditions and
evolving trends.
Broader considerations in our operating environment
In the development of our strategy and the evolution of our operating model, we regularly review and reflect on the changing environment
in which we operate. Our plan is designed to remain resilient amid ongoing volatility and uncertainty, while meeting the needs of our wider
stakeholders – including customers, clients, regulators, and shareholders.
Geopolitical
•Ongoing geopolitical conflicts
•Rising protectionism and
influence on trade flows
•Political polarisation
Macroeconomic
•Economic uncertainty and
subsequent volatility
•Disintermediation of existing
markets
•Demographic and immigration
trends
•Focus on defence spending
Climate
•Energy transition and security
•Changing climate cycles and
associated physical risks
Technology
•Adoption of AI and increasing
cyber security threats
•Customer expectations regarding
digital experience and resilience
•Traction of crypto and digital
assets
Regulatory
•Regulatory divergence
•Implementation of capital
regulations
Strategy
Shareholder
information
Climate and
sustainability report
Governance
Risk
review
Financial
review
Financial
statements
Barclays PLC
Annual Report 2025
on Form 20-F
11
Our business model
Working together for
a better financial future
Our universal banking model enables us to create synergies
across the organisation and deliver
long-term value for our stakeholders.
We deploy our resources...
We draw on tangible and intangible
assets to drive long-term,
sustainable value creation. We
invest and maintain our resources to
ensure we can continue to provide
maximum value to our customers
and clients.
Business Model_icon1.gif
Our people, Purpose,
Values and Mindset
Our people are our organisation.
We deliver success through a 
Purpose-driven culture.
Business Model_icon2.gif
Our brand
Our brand equity instils trust, lowers the
cost of acquiring customers and clients,
and helps retain them for longer.
Business Model_icon3.gif
Technology and
infrastructure
Our AI-enabled technology and
infrastructure capabilities enhance
customer experience and support strong
resilience.
Business Model_icon4.gif
Operations and governance
Our risk management, governance
and controls help ensure customer
and client outcomes are delivered
in the right way.
...to serve a broad range of
customer and client
needs...
We provide a comprehensive
offering through UK consumer,
corporate and wealth and private
banking franchises, a leading
investment bank and a specialist US
consumer bank.
Lending
We lend to customers and clients to support
their needs.
Protecting
We ensure the assets of our clients
and customers are safe.
Investing and advising
We help our customers and clients invest.
Moving
We facilitate transactions and move money
around the world.
Connecting
We connect companies seeking funding.
…deliver sustainably
higher returns…
We seek growth and stability of
income, delivering cost efficiencies,
prudent risk management, and
efficient allocation of our resources.
Total income by business (£m)
Profit before tax (PBT) by business (£m)
...and provide positive
outcomes for our
stakeholders.
Our diversified model positively
impacts our stakeholders and provides
the resilience and consistency needed
to deliver value for them.
Customers and clients
Supporting our customers and clients
to achieve their goals with our products and
services.
Colleagues
Providing employment to c.93,000
colleagues globally and helping them
develop as professionals.
Society
Providing support to our communities, and
access to social and environmental
financing to address societal needs.
Investors
Delivering attractive and sustainable
shareholder returns on the foundation
of a strong balance sheet.
1
A
Barclays UK
8,708
B
Barclays UK
Corporate Bank
2,064
C
Barclays Private
Bank and Wealth
Management
1,380
D
Barclays
Investment Bank
13,055
E
Barclays US
Consumer Bank
3,681
White_Arrow_BusinessModel.gif
White_Arrow_BusinessModel.gif
White_Arrow_BusinessModel.gif
2025
Excludes Head Office.
26
A
Barclays UK
3,413
B
Barclays UK
Corporate Bank
970
C
Barclays Private
Bank and Wealth
Management
375
D
Barclays
Investment Bank
4,614
E
Barclays US
Consumer Bank
515
2025
Excludes Head Office.
Strategy
Shareholder
information
Climate and
sustainability report
Governance
Risk
review
Financial
review
Financial
statements
Barclays PLC
Annual Report 2025
on Form 20-F
12
Technology
Supercharging our strategy
through technology
Innovating for customers and clients
For customers and businesses, our investment
translates into real benefits.
From more intuitive digital experiences that make
everyday banking simple, to faster onboarding so
new customers can get started without delay,
stronger fraud protection to keep accounts safe,
and richer market insights to help businesses
grow.
Technology, including AI, is enabling us to deliver
seamless, connected services that anticipate
customer and client needs and provide faster, more
personalised, more intuitive services.
AI Help Hub Assistant
In Barclays UK, our newly introduced AI-
powered Help Hub Assistant supports
colleagues in delivering exceptional customer
service. This conversational tool gives
colleagues instant access to accurate 
information as they support customers in-the-
moment.
Technology is at the heart of Barclays’ ambition
to be Simpler, Better and More balanced
Modernising our technology
We’re focused on consolidating and simplifying
our estate by investing in enterprise-wide
platforms across infrastructure, data and digital.
This focus on common platform adoption is
supported by decommissioning legacy platforms to
reduce technology debt, complexity and cost, whilst
strengthening resilience.
We’re investing in modern tools and smarter systems
so we can deliver better and more personal experiences
for our customers and clients, while strengthening our
resiliency and reducing complexity and cost.
Empowering our colleagues
Our teams have access to modern tools like
Copilot and the Barclays AI platform to help them
make better decisions, collaborate more effectively
across regions and focus on higher value activities.
We're also fostering a culture of experimentation
and collaboration. Through hackathons, demos and
other interactive events we've reached over 20,000
colleagues, empowering them to experiment to
deliver scalable solutions that drive sustainable
growth and value for our customers and clients.
AI for colleagues
M365 Copilot is Microsoft's AI-powered
assistant and we have c.100,000  licences for
colleagues across the bank to help improve
productivity and encourage  innovation. In
addition, we’re investing in our Barclays AI
platform, which provides a common set of
services for the responsible development,
deployment and operation of AI solutions.
Driving innovation through partnerships
We’re working with leading technology partners,
including Amazon Web Services, Microsoft,
GitLab and Databricks, to harness data, digital
and AI.
These collaborations also shape thinking on AI,
innovation and industry standards; for example, in
November 2025 Barclays was recognised as one of
the inaugural Frontier Firms – an initiative by
Harvard Business School and Microsoft that brings
together organisations putting AI at the heart of their
transformation strategy. 
AI for engineers
Through our partnerships we’re embracing AI
across our software development tools to
enable developers to plan, develop and deploy
new technologies at pace and responsibly.
Across Barclays, 19,000 developers have
access to AI tools, with early-stage adoption
already delivering productivity gains of c.15%.
Hybrid cloud strategy
Our hybrid cloud strategy - where we use both
internal and external services - helps to build
resilience, reliability, agility, and improved
operational performance across our
technology. Today, we have almost 90% of
our estate in the cloud. This hybrid multi-
cloud environment provides flexibility,
scalability and the control needed for future
growth, underpinning our data, AI and digital-
platform capabilities.
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Our plan and targets
Delivering our next
three-year plan
We have a clear plan to deliver a better run,
more strongly performing and sustainably
higher returning Barclays.
Our Purpose
Working together for a better financial future
Our Vision
The UK-centred leader in global finance
Our Priorities
We want Barclays to be renowned for
excellent operational performance,
highly satisfied customers and clients, strong
liquidity, capital and risk management, and
predictable, attractive shareholder returns.
We have built strong foundations and have
a clear plan to achieve these objectives
and deliver further value for shareholders
by 2028. Over the next three years we are
accelerating momentum towards making
Barclays Simpler, Better and More balanced.
Simpler_Icon.gif
Better_icon.gif
More Balanced_Icon.gif
Simpler
Simpler business
Five focused businesses
Digital and AI enabling revenue
growth and efficiencies
Simpler organisation
Standardised, modernised, harmonised processes
Simpler operations
Resilient, reliable, secure systems
Better
Better financial returns
Continue to improve performance
across all our businesses
Improving mix towards UK businesses
Better customer experience and outcomes
Improving customer experience
across businesses
Deepening relationships in
corporates and retail
More balanced
More balanced allocation of RWAs
Capital allocation to our highest
returning businesses
UK lending growth to diversify
sources of net interest income
Capital discipline in Investment Bank
Diversify sources of income growth
Invest in fee-based income growth
2028 targets
Statutory RoTE¹
>14%
Total payout 2026-2028
>£15bn2
with capacity to support investment
and growth
Investment Bank RWAs
c.50%
Supporting
targets
Income
>5% CAGR
2025-2028
Cost: income ratio
Low 50s%
Loan loss rate
50-60bps
through the cycle
2026 targets
Statutory RoTE1
>12%
Total payout 2024-2026
At least £10bn2,3
incl. planned £2bn dividend for 2026
Investment Bank RWAs
Mid 50s%4
Supporting
targets
Income
c.£31bn
Cost: income ratio
High 50s%
Loan loss rate
50-60bps
through the cycle
2025 actuals
  Statutory RoE 9.8%
Statutory RoTE 11.3%
Total payout 2025
£3.7bn
Investment Bank RWAs
55%
Supporting
actuals
Income
£29.1bn
Cost: income ratio
61%
Loan loss rate
52bps
Continue to target a 13-14% CET1 ratio range
Notes:
1Management does not assess forward-looking “return on equity” (target RoE) as a performance indicator of the business,
and therefore reconciliation of the forward-looking non-IFRS measure “return on tangible equity” (target RoTE) to an
equivalent IFRS measure is not available without unreasonable efforts.
2This multiyear plan, including planned dividend of £2bn for 2026,is subject to supervisory and Board approval, anticipated
financial performance and our published CET1 range of 13%-14%.
3Progressive increase in 2026 total capital returns versus 2025.
4Updated to reflect IRB model migration and Basel 3.1 now expected in 2027.
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Group overview
A diversified structure
promoting synergies
Our five business areas deliver greater accountability and
transparency for our shareholders while supporting synergies across
the Group that allow us to better serve our customers
and clients.
Group overview_BckGd.gif
Barclays PLC
Barclays
UK
Our ring-fenced UK retail banking
division, trusted by over 20 million
customers. Barclays UK includes
Retail Banking which helps
customers with their day-to-day
banking needs, and Business
Banking which serves
business clients from
start-ups to companies with up
to £6.5m annual turnover.
Barclays 
UK Corporate
Bank 
Providing financial and advisory
capabilities to power the UK’s mid
to large corporates with over
£6.5m annual turnover through to
FTSE350 companies. Barclays UK
Corporate Bank has a relationship
with over a quarter of UK
corporates.
Barclays Private
Bank and Wealth
Management
Our Private Bank offers a
full-service proposition supporting
clients in the wealth hubs and
corridors across the UK, Europe,
Middle East and Asia. Our UK wealth
offering provides a range of financial
planning and advice services, as well
as our digital investing service,
Smart Investor1.
Barclays
Investment 
Bank
Incorporates leading Global
Markets and Investment Banking
franchises operating at scale,
including International Corporate
Banking, serving multinational
corporate and institutional
clients globally.
Barclays
US Consumer
Bank
Offering co-branded partner
cards, deposit accounts
and personal loans. With more
than 25 million  customers, we work
with some of America's leading
brands across the airline, travel,
retail and affinity sectors.
Head Office2
27
2025 RWA allocation
Barclays UK
24%
Barclays UK Corporate Bank
7%
Barclays Private Bank
and Wealth Management
2%
Barclays US Consumer Bank
8%
Head Office
4%
£357bn
Barclays Investment Bank
55%
Notes:
1Smart Investor will be known as Barclays Direct Investing.
2Head Office provides centralised services across the Group.
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2025 divisional review
Barclays UK
Barclays UK consists of Retail Banking and Business Banking.
Our business
•Retail Banking offers retail solutions to help
customers with their day-to-day banking
needs, including current accounts, savings
accounts, mortgages and unsecured lending,
such as credit cards and loans.
•Business Banking serves business clients,
from high-growth start-ups to SMEs, with
banking solutions and specialist advice.
Focus areas
•Improving customer experience.
•Creating opportunities to deepen
relationships with our customers and clients.
•Growing lending market share.
•Delivering operational efficiencies to
facilitate investment in growth.
Year in review
Barclays UK is one of the country’s leading
financial brands. We are committed to putting
customers first – powered by the expertise and
passion of our people, and strengthened by
technology. Our multi-brand proposition - which
includes Barclaycard, Tesco Bank, Kensington
Mortgages and relationships with Amazon and
IAG Loyalty (to offer Avios benefits) - reflects the
broad range of solutions we offer customers. Our
2025 performance demonstrates Barclays UK’s
strength, delivering a RoE of 15.5% and RoTE of
20.7%.
Customers and clients remain at the heart of
everything we do. This year, we enhanced
experiences and deepened relationships. We
extended opening hours across 86 branches, adding 
c.33,500 hours per year of in-branch availability to
support customers at times that work for them. A
significant increase in our channel transactional
Net Promoter Score (tNPS) - which measures
customer satisfaction across our retail colleague-
led channels - since 2023 reflects the high level of
support our colleagues give our customers. This
now stands at +61 for branch servicing.
Technology and digitisation play an important role
in helping us better serve our customers and
clients. Within Barclays UK, a significant amount
Measuring where we are
£8.7bn
Income
2024: £8.3bn
£3.4bn
Profit before tax
2024: £3.6bn
£4.9bn
Operating expenses
2024: £4.3bn
15.5%
Return on equity
2024: 16.9%
20.7%
Return on tangible equity
2024: 23.1%
of innovation is driven by our teams, leading to
faster response times provided by the tools and
technology our colleagues use every day.
We also used technology to make it easier for our
customers to save. We redesigned our Savings
Hub, making it simpler to find and choose the right
products. Our customers can now digitally provide
instructions on maturing bonds through the app in
just a few minutes.
Notes:
1Three month rolling average for December 2025.
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2025 divisional review (continued)
A key focus for Barclays UK is to grow lending to
individuals and businesses, and we have continued
to make progress.
We are making our mortgage application process
simpler and helping more customers achieve home
ownership. We relaunched Mortgage Boost,
enabling customers to support family members to
get onto the property ladder beyond just helping
with a deposit – another option alongside our
Family Springboard offering. Ahead of the 1 April
2025 stamp duty changes, we processed over
14,000 completions in March alone. In total, we
supported 146,000 mortgage completions, the
highest since 2021 and an increase of 42% on
2024.
Loans acquisitions have increased 4% year-on-year
driven by more relevant, in-the-moment marketing
and improved decisioning capabilities.
For the second year running, we have onboarded
over one million new Barclaycard customers and
provided existing customers with improved
journeys and capabilities, including the option to
switch to the Amazon Barclaycard.
"Our efforts to enhance
customer and client service
have helped improve NPS
scores - with Barclays UK
NPS reaching +252,
the highest since we
started tracking."
Vim Maru
CEO, Barclays UK
One year since the Tesco Bank acquisition, we are
making good progress on the integration and have
grown credit card and personal loan balances by
continuing to offer value to customers through
Clubcard.
Business Banking contributed to the UK business
landscape by lending £3bn to small businesses. We
also celebrated 10 years of Eagle Labs, which has
supported almost 20,000 businesses that have
collectively secured over £5bn in investment and
created more than 50,000 jobs1 over the course of a
decade.
Looking ahead
We remain focused on improving our products and
services to deliver a world-class experience for
customers and clients. We will continue to enhance
how customers interact with us, making banking
simpler and more intuitive across personal and
business channels. Technology, AI and innovation
will play a key role, helping us to streamline
processes,  strengthen resilience, offer a better
experience on our digital channels and support
colleagues in providing exceptional service.
We see opportunities to grow retail deposits and
lending, and business banking by deepening
engagement and relationships, and building
stronger propositions. In particular, we are focused
on growing our Premier customer base.
Completing the Tesco Bank integration will allow
us to broaden our reach and create greater value for
customers. We are also committed to helping
people manage their money better to achieve their
goals, and are focused on building people's 
financial confidence  across the UK. 
Notes:
1Source: Beahurst, for businesses supported by Eagle Labs
between December 2015 to September 2025.
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2025 divisional review (continued)
UK Corporate Bank
UK Corporate Bank offers a range of Corporate Lending and
Transaction Banking services to clients with an annual revenue of
more than £6.5m, through to FTSE350 companies.
Our business
•Corporate Lending: Offers a range of term,
revolving and overdraft facilities to medium
and large-sized corporates across the UK,
with financing solutions tailored to specific
industries and sectors.
•Transaction Banking: Provides cash
management, trade and working capital
solutions, risk management solutions and
payment services internationally.
Focus areas
•Driving productivity and seamless digital
delivery, simplifying and improving client
experience.
•Growing broad-based income through
deeper client relationships with products and
solutions which address their needs.
•Growing share of lending and attracting new
clients.
Year in review
Barclays UK Corporate Bank serves over 13,000
businesses across the UK, playing an important
role in joining together the different aspects of the
organisation to deliver for clients.
In 2025, the UK Corporate Bank delivered robust
income growth of 16% underpinned by a strong
deposit franchise and growing debt balances. RoE
was 18.9% and RoTE was 18.9%, and we
maintained a disciplined cost-to-income ratio,
ensuring operational efficiency.
Throughout the year, we responded proactively to a
competitive market. By adapting to evolving client
needs and maintaining our focus on providing
lending to help our clients to  invest, we positively
repositioned ourselves among peers and grew
lending market share by 1%1.
In 2025, we attracted c.580  new to bank clients
who drove c.50% of the increase in lending
compared to 2024.
This focus enabled us to achieve total loan growth
of £4.6bn for the year. Despite our growth in
lending, our loan loss rate remains well within our
stated risk appetite and guidance.
Our willingness to lend plays a crucial role in giving
UK businesses the confidence to invest in their
Measuring where we are
£2.1bn
Income
2024: £1.8bn
£1.0bn
Profit before tax
2024: £0.7bn
£1.1bn
Operating expenses
2024: £1.0bn
18.9%
Return on equity
2024: 16.0%
18.9%
Return on tangible equity
2024: 16.0%
workforce and technology, helping in turn to unlock
economic growth.
We made strides in enhancing client experience by
advancing our digital capabilities and streamlining
processes. Clients now have more opportunities to
self-serve through digital channels, including our
‘Client Chat’ capability, which resolves a significant
number of queries at first contact. In 2025, c.50% of
client interactions were self-served, compared to
c.40% in 2024.
Notes:
1Bank of England December 2025 market data.
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2025 divisional review (continued)
We’ve also reduced client onboarding times by
around 50% since the start of 2024 and, in response
to client feedback, we have improved the speed,
ease, and flexibility of our borrowing solutions,
with further enhancements planned
for 2026.
To strengthen client relationships and support
diversified income streams, we’ve invested
significantly in modernising our technology.
Our iPortal platform, which is now available to
more clients, has simplified how they interact with
us – a key step towards consolidating five online
access channels to a single online point of access to
our products and services. All our corporate clients
will be enabled on iPortal through 2026.
Our focus on deepening relationships and our
efforts to improve experience have been reflected
in improved client satisfaction scores. Measured as
an independent benchmarking score by Savanta,
our overall client satisfaction score has increased to
66%, up four percentage points from 2024 and 10
percentage points from 2023. Satisfaction scores
relating to our client-facing colleagues are also
strong, placing us second among our peers1.
In April 2025, we announced a long‑term strategic
partnership with Brookfield to grow and transform
Barclays’ payment acceptance business, which
provides critical infrastructure to the UK economy,
processing billions of pounds of payments annually
for small businesses and corporate clients.
Our extensive client relationships and experience
of UK payments will benefit from Brookfield’s
global private equity expertise in payments,
technology, operational transformation and
corporate carve-outs, to ensure that the payment
acceptance business is strategically positioned for
long‑term growth. The partnership will drive
business growth by broadening the range of
services offered and enhancing the experience for
both existing and prospective clients.
Looking ahead
We will continue to deepen client relationships, 
accelerate digital transformation and improve
operational efficiency. We are focused on
enhancing our product mix, strengthening income
quality and driving technology-led improvements
in client experience.
Efforts will be shaped by the evolving market
environment, with an emphasis on adapting to
client needs, regulatory changes and competitive
pressures. We will continue to simplify processes,
invest in talent and leverage data-driven insights to
support growth and resilience.
"Our willingness to lend
plays a crucial role in
giving UK businesses the
confidence to invest in their
workforce and technology,
helping in turn to unlock
economic growth."
Matt Hammerstein
CEO, Barclays UK Corporate Bank
Notes:
1SavantaMarket Vue Survey, Q4 2025.
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2025 divisional review (continued)
Private Bank and Wealth Management
Private Bank and Wealth Management (PBWM) comprises
PBWM UK – serving clients across the full wealth continuum in
the UK and Crown Dependencies – and PBWM International,
serving high- and ultra-high-net worth clients in selected
international markets.
Our business
•UK Digital Investing is for self-directed
investors, with investment starting from just
£1.
•UK Affluent is for UK clients with £250k to
£3m of investable assets1.
•Private Banking UK is a full-service
proposition for clients with investable assets
of £3m+.
•Private Banking International is a full-
service proposition for clients with
investable assets of £5m+ internationally2 ,
with a focus on clients in the Europe, Middle
East and Asia wealth corridors.
Focus areas
•Leveraging our simplified business structure
– aligned to market opportunity in the UK
and internationally – and reinvesting cost
efficiencies to strengthen the business and
support growth.
•Supporting Private Bank clients with their
lifestyle, liquidity and legacy, and helping
retail investors gain access to transparent,
fairly priced investment solutions.
•Continuing to grow assets under
management to increase the relative
contribution of non-interest income, to
deliver high-quality recurring revenue.
Year in review
PBWM’s vision is to be the investment partner for
our clients, their families and the next generation.
In 2025, financial markets witnessed trade and
geopolitical volatility, and strong tailwinds driven
by AI  – investors looked to take advantage of
volatility spikes while diversifying risk. For
PBWM, this led to strong transactional activity
supported by increased trading on our digital
investing offering, continued inflows into multi-
asset portfolios, and alternative strategies such as
private markets and hedge funds.
Our ability to support clients in such environments
sustained our strong business performance. Assets
under management grew by £5.2bn and PBWM
overall achieved a RoE of 24.3% and RoTE of
26.3%.
At the start of 2025, PBWM simplified its business
model to operate through two core areas: PBWM
UK and PBWM International. Throughout the
year, there were a series of strategic hires to
strengthen the business.
In our UK Digital Investing business, we further
enhanced client journeys and investment
capabilities on our Smart Investor platform. These
changes continued to support growth, with
c.65,000 new accounts opened in 2025, up 11%
year on year and up 169% compared to 2023
Measuring where we are
£1.4bn
Income
2024: £1.3bn
£0.4bn
Profit before tax
2024: £0.4bn
£1.0bn
Operating expenses
2024: £0.9bn
24.3%
Return on equity
2024: 25.7%
26.3%
Return on tangible equity
2024: 28.1%
levels. In addition, we were awarded Best Stocks &
Shares ISA Provider from Moneyfacts and
received a ‘Value for Money’ consumer rating
from Boring Money.
Notes:
1The lower end threshold is under review.
2For India, the Private Bank proposition is available for
clients with investable assets of £3m+.
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2025 divisional review (continued)
In UK Affluent, we launched a pilot of a new
digitally enabled mass affluent proposition –
focused initially on Barclays UK Premier clients
with £250k-£1m in assets to invest. Our ambition
is to provide a fairly priced, transparently
constructed advice service addressing the needs of
this segment.
In our UK Private Bank, we expanded our Private
Markets proposition with the launch of a new
multi-vintage private equity fund and made it
easier for clients to use our securities backed
lending capability. In addition, we continued to
grow our assets under management in our flagship
funds and discretionary managed portfolios, and
maintained their strong underlying long-term
investment performance.
Internationally, we have been focused on building
our presence in the Middle East and Asia.  In order
to further support our international capabilities, we
continue to progress the development of our new
Singapore booking centre, which we intend to
launch during 2026.
Underpinning all of our strategic ambitions is a
continued focus on improving our risk and control
resilience, including by increasing our automation
levels.
Looking ahead
Within UK Digital Investing, we're committed to
delivering an integrated digital SIPP (self-invested
personal pension). Following the completion of our
pilot, we're launching our new UK mass affluent
proposition, starting with Barclays UK Premier
customers. We will also focus on supporting retail
investing through the launch of Targeted Support
following the FCA’s Advice Guidance Boundary
Review.
Within the Private Bank we will continue to
enhance our client experience, focusing on our
digital capabilities, as well as further expanding
our credit proposition. We're investing in
productivity and generative AI (GenAI)
capabilities that support our front-line colleagues
so they can spend more time with clients. We plan
to expand our international business with further
investments in the Middle East and Asia markets,
including the launch of our new Singapore booking
centre.
"We have continued to
strengthen our capabilities
and service this year,
supporting clients across the
UK and in priority
international markets.”
Sasha Wiggins
CEO, Barclays Private Bank and Wealth Management
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2025 divisional review (continued)
Investment Bank
The Investment Bank provides corporate clients, money
managers, financial institutions, governments and supranational
organisations with advisory, finance and risk management
services.
Our business
•Global Markets provides institutional
investors, sovereigns, and corporates with a
full range of execution services, ideas and risk
management solutions across asset classes
(Equities, Credit, Rates, FX and Securitised
Products). The Research team provides
institutional investors with data-driven
analysis, actionable insights and access to our
analysts across global sectors, markets and
economies.
•Investment Banking works with companies,
governments and financial institutions
worldwide to provide expert advice,
innovative solutions and access to capital. It
includes International Corporate Banking,
which provides financial institutions and large
corporate clients with wholesale lending and
treasury solutions – supported by deep
industry knowledge and local, on-the-ground
specialists.
Focus areas
•Driving higher RWA productivity across all
Investment Bank businesses.
•Deepening client relationships while
maintaining prudent risk management.
•In Global Markets, sustaining momentum in
our businesses with Top 5 market share1,
growing our focus businesses and continuing
to scale more stable financing income.
•In Investment Banking, building share and
product penetration across Advisory, Capital
Markets and Treasury Coverage, and
delivering an expanded reach for our
International Corporate Bank.
Year in review
Barclays has a top-tier Investment Bank supporting
corporate and institutional clients around the world.
In 2025, we maintained our rank of sixth across the
Investment Bank in both Global Markets2 and
Investment Banking3. We are a leading non-US-
domiciled bank that can consistently compete with
its US peers in each of the major capital markets of
the US, Europe, and Asia. Through our expertise,
scale, and reach, we support global clients and help
them achieve their commercial goals.
The Investment Bank delivered a RoE of 10.6% and 
RoTE of 10.6% and remained disciplined on costs
with consistent operational progress, following
seven consecutive quarters of positive jaws leading
to a cost-to-income ratio of 62%.
RWAs remained stable for the fourth consecutive
year. We grew income and improved return on
RWAs by focusing on more stable income streams
and on disciplined client management, capital
deployment, and technology enhancements to
improve client experience, such as BARXBot, a
client-facing GenAI chatbot that automates how
colleagues in Global Markets handle Requests for
Quotes (RFQs) for clients. 
Notes:
1Top 5 market share as defined in the 20 February 2024
Investor Update: 1H23 and FY19 Coalition Greenwich
Global Competitor Analytics. Industry wallet is defined
Measuring where we are
£13.1bn
Income
2024: £11.8bn
£4.6bn
Profit before tax
2024: £3.8bn
£8.1bn
Operating expenses
2024: £7.9bn
10.6%
Return on equity
2024: 8.5%
10.6%
Return on tangible equity
2024: 8.5%
as the total revenue of the following banks: BofA,
Barclays, BNP Paribas, Citigroup, Credit Suisse,
Deutsche Bank, Goldman Sachs, J.P. Morgan, Morgan
Stanley and UBS. Analysis is based on Barclays’ internal
business structure and internal revenues. Market share for
purpose of this analysis is calculated as Barclays’ internal
revenues divided by the aggregate revenue of the banks
identified above within the given product set.
2Based on external reported revenues. Peer banks include
BoA, BNP, CITI, DB, GS, JPM, MS and UBS.
3Dealogic for the period 1 January 2025 to 31 December
2025 (as at 6 January 2026).
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2025 divisional review (continued)
"Our relentless client focus,
trusted expertise, and fully
integrated model allow us
to better understand client
needs and deliver tailored
products and services to
help them succeed."
Adeel Khan
Head of Global Markets
The Investment Bank helped clients navigate a
complex, evolving landscape throughout 2025 - one
shaped by policy change, geopolitical events and
economic conditions - by delivering strategic
solutions through our diversified portfolio of
products and services.
In Global Markets, we remain focused on executing
our key product priorities while delivering our full
suite of products and services to our clients. We
continue to progress on our goal of achieving 70 top
five ranks with our Top 100 clients. We have made
strong progress with improved performance in the
three focus businesses in Markets, while sustaining
momentum in financing.
Our Research team is central to our Investment
Bank franchise and continues to rank highly among
our institutional client base. According to Extel,
Barclays ranks as the #4 overall global research
firm and #3 for developed markets. We continue to
expand our Barclays conference and corporate
access offering across the Americas and EMEA.
Engagement with our Barclays Live platform has
grown, with site visits up 11% and readership up
18%, highlighting the strength of the platform in
delivering differentiated insights to our clients.
In Investment Banking, we delivered revenue
growth of 3% year on year. We also made good
progress in key focus areas, continuing to optimise
our loan book which helped to drive improved
return on RWAs. This year, we maintained our
traditional strength in DCM, and saw an increase in
both ECM fee share and advisory fee share with
financial sponsors2.
International Corporate Bank (ICB) revenues were
up 10% year on year, reflecting the continued
rollout of the Treasury Coverage model - which
has doubled the number of focus clients with this
model since 2024. This has also helped to drive
c.23% year on year growth in US deposits3.
Looking ahead
Our goal is to strengthen our position as a leading
global investment bank by leveraging our advisory
expertise, deep sector knowledge, and
differentiated client offering.
The Investment Banking business is focused on
building share in Advisory and Capital Markets
through productivity improvement, Treasury
Coverage evolution and the continued investment
and growth of our International Corporate Bank.
Global Markets continues its focus on
strengthening its core capabilities while
maintaining a strong baseline of stable revenues in
the form of financing.
We aim to be prudent managers of the firm’s
capital,  and to drive consistent returns through
client discipline, focused execution, capital
nimbleness and operational efficiency. We’re also
streamlining operations, reducing legacy systems,
and leveraging AI to scale and innovate.
We plan to achieve this through low single-digit
compound annual income growth combined with
disciplined cost management, driving operating
leverage.
Notes:
1Dealogic as at 31 December 2025, based on offer to
market.
2Dealogic Banking Fee share as at 31 December 2025.
3Reflects month-end deposits.
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2025 divisional review (continued)
US Consumer Bank
US Consumer Bank (USCB) is a leading co-branded credit card
issuer and financial services partner in the United States.
Our business
•Barclays US Consumer Bank has more than
25 million customers and partnerships with
20 of America's leading brands across the
airline, travel, retail and affinity sectors.
•We provide co-branded, small business and
private label credit cards, personal loans,
online savings accounts, and certificates of
deposits.
Focus areas
•Scaling and diversifying by growing existing
partnerships and winning new partners.
•Investing in digitisation and AI to deliver
enhanced customer experiences and
operational efficiencies.
•Improving net interest margin by optimising
pricing and credit mix, while reducing
funding costs.
•Selective risk transfer to optimise use of
balance sheet.
Year in review
The US is the world’s largest credit card market,
and growing. With a c.3% share1 of the total
market and partnerships with 20 major brands, we
continue to see significant opportunities for
growth. In 2025, we delivered RoE of 9.5%, up
from 8.1% in 2024 and 3.4% in 2023, and a RoTE
of 11.0%, up from 9.1% in 2024 and 4.1% in 2023.
Our results were impacted by the appreciation of
the average GBP against USD through 2025.
However, when normalised for FX movements, in
USD terms income and profit before tax were up
14% and 31% respectively, year on year.
We remain focused on building lasting partnerships
with top US brands. In 2025, we launched a new
co-branded card programme with iconic automaker
General Motors (GM) and acquired $1.6bn in
receivables, further diversifying our mix of card
partners. We also extended our current partnership
agreements with Wyndham Hotels & Resorts,
Upromise and our cruise line partners: Carnival,
Princess and Holland America.
We added three million new customers organically
in 2025, and our average FICO® score2 remains
stable at 757, reflecting the strength of our prime
customer base. Our average payment rate of 31%
in the fourth quarter is higher than pre-pandemic
levels, further demonstrating the resilience and
Measuring where we are
£3.7bn
Income
2024: £3.3bn
£0.5bn
Profit before tax
2024: £0.4bn
£1.6bn
Operating expenses
2024: £1.6bn
9.5%
Return on equity
2024: 8.1%
11.0%
Return on tangible equity
2024: 9.1%
quality of our book.
We grew our  retail deposit balances by
20% year on year and increased the percentage of
core deposit funding for USCB from 64% to 69%.
This was driven by demand for the tiered savings
product and a new suite of exclusive digital
banking products offered through our co-branded
banking partnership with AARP.
Notes:
1Source: newyorkfed.org/microeconomics/hhdc
2FICO® is a registered trademark of Fair Isaac
Corporation in the United States and other countries.
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2025 divisional review (continued)
In 2025, we announced that we had entered into an
agreement to acquire Best Egg1, a leading US
digital direct-to-consumer originator of personal
loans.
Through our continuous focus on enhancing
customer experience, transactional NPS (tNPS) for
digital and contact centre agent servicing averaged
63 and 52 respectively. Digital performance
remained consistent with 2024, while contact
centre performance improved by one point year on
year.
In 2025, we improved digital onboarding,
increased self-service options and developed
flexible payment features for our customers. We
also expanded our Rewards Hub, an intuitive, one-
stop digital shop for cardmembers to more easily
manage their benefits. Over the past year, unique
visitors to the Rewards Hub increased by 15%,
demonstrating stronger brand loyalty and digital
"In 2025, we launched a new
co-branded card programme
with General Motors, entered into
an agreement to acquire Best
Egg, and extended our current
partnership agreements with
Wyndham Hotels & Resorts,
Upromise and our cruise line
partners: Carnival, Princess
and Holland America."
Denny Nealon
CEO of US Consumer Bank
connection.
Since 2023, our investments in digitisation have
led to an increase in customers using e-statements
and resulted in higher digital engagement with
96.2% of customers who interact with us doing so
through digital channels2. The percentage of
customers using the Barclays mobile app also
increased 5.5 percentage points year on year3.
Leveraging digital platforms to drive greater
efficiency has helped reduce full year 2025 USCB
cost to income ratio to 45%, down from 49% in
2024 and 51% in 2023.
Looking ahead
We remain committed to executing our strategy
and improving returns. We plan to scale the cards
business through organic growth and new
partnership acquisitions as appropriate and
accelerate USCB's diversification through the Best
Egg acquisition. 
We're embracing the latest technologies, such as AI
and agile scalable platforms, to drive greater
efficiency and deliver better experiences for our
customers.
We continue to enhance our digital capabilities and
provide seamless, intuitive experiences across all
channels. We will maintain our focus on customer
feedback, continually optimise  our processes, and
invest  in tools to reduce friction and drive loyalty
and sustainable growth.
Note:
1Measured at exit at end December 2025. Includes
primary consumer card customers. Monthly interactions
exclude Interactive Voice Response (IVR).
2Reflects rate movement from December 2024 to
December 2025 for mobile app users divided by open
customers.
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2025 divisional review (continued)
Barclays UK
Net Promoter Score
(NPS)
6
2025
2024
2023
About this KPI and why we use it
Net Promoter Score (NPS) is used to measure
the strength of customer relationships. We
track NPS to identify both our strengths and
where there is room for improvement,
informing how we develop our services and
products in the future. Maintaining strong,
personal relationships and building trust and
advocacy is key across all our divisions, but
most observable and material in Barclays UK
which represents the largest customer base for
which we serve customers throughout their
financial lives. 
How we performed
We improved Barclays UK main current
account NPS  to +251; our highest score since
we began tracking in 2013, and an increase of
eight on December 2024. This uplift was
broadly across customer segments. Premier
NPS was a significant driver, alongside
improvements to customer service across
channels and journeys.
Barclays UK
complaints
(% movement year on year)
169
12
2025
2024
2023
About this KPI and why we use it
The FCA publishes complaints information
every six months – a good measure of how
well UK institutions are driving customer
outcomes. We measure our volume of
complaints, tracking against goals and
reviewing root causes to inform changes to our
products and services.
How we performed
Material increase in complaints year on year
was driven by the IT incident on 31 January
2025. Excluding this, complaints reduced by
2%.
US Consumer Bank digitally
interacting customer
(%)
181
193
96.2
95.9
95.1
2025
2024
2023
About this KPI and why we use it
Digitally interacting customer percentage
assesses the monthly rate of customers using
digital channels to interact with us2. This
measurement reflects the general health of the
digital experience and allows us to better
understand customer behaviour to boost
satisfaction and efficiency.
How we performed
Digitally interacting customer percentage
improved by 30 bps year on year, driven by
continued investment in our mobile app and
digital capabilities, including enhancements to
registration and self-service.
Investment Bank
revenue ranks and market shares
(%, #)
2025
2024
2023
30
#6
#6
33
#6
#6
36
#6
#6
A
Global Markets revenue ranking and share3
B
Dealogic Investment Banking global fee ranking and
share demonstrating our performance vs peers4
About this KPI and why we use it
Revenue ranks and market shares are a good
indicator to monitor success and identify
opportunities. By using Dealogic Investment
Banking global fee ranking and share, and
a comparison to global peers' share of
reported revenues for Global Markets, we can
assess our relative performance versus
a defined peer group3 clearly and
transparently.
How we performed
In 2025, we maintained our rank of sixth
across the Investment Bank in both Global
Markets and Investment Banking.
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Director remuneration linked to these KPIs
Notes:
1© Ipsos 2025, Financial Research Survey (FRS), 12 months ended December 2025 (Dec 2024). Results based on a sample of 7,546 (6,646) Barclays main current account customers and 1,028 (865) Barclays Premier main current account customers.
Total sample of ~50,000 GB adults (aged 16+) a year, weighted to align with overall profile of GB population.
2Measured at exit at end of December 2025. Includes primary consumer card customers. Excludes Interactive Voice Response (IVR).
3FY25 Market share for Barclays is based on external reported revenues. Peer banks include BoA, BNP, CITI, DB, GS, JPM, MS and UBS.
4Dealogic for the period 1 January 2025 to 31 December 2025 (as at 6 January 2026).
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2025 divisional review (continued)
Colleagues_Panel.jpg
Colleagues
At the heart of achieving our plan to make Barclays Simpler,
Better and More balanced are our c.93,000 colleagues. We are
united by a shared Purpose, Values and Mindset, delivering to
a consistently excellent standard in all we do – and we are making
Barclays a great place to work, where every colleague can reach
their potential.
Engaging with colleagues
Sharing our strategy with colleagues – and
explaining how they can contribute towards its
delivery – has been a key part of our 2025
engagement. Regular, two-way dialogue helps us
understand what is working well across the
organisation and where we can improve.
Engagement with colleagues is delivered through
townhalls, skip-level meetings, site visits, leader-
led events, focus groups and surveys. Through
our bi-annual Your View survey, our people can
share their feedback on working at Barclays – and
75% took part in 2025. We are committed to a
respectful and inclusive environment where
everyone feels safe to speak up. Our processes for
raising concerns and whistleblowing provide
channels for anonymous colleague feedback.
Our longstanding partnership with Unite in the
UK offers further insight into the views of our
people. We continue to consult with Unite on
major change programmes to minimise job losses
and prioritise reskilling and redeployment.
Embedding a consistently
excellent standard
A consistently excellent standard is what we expect
of ourselves – and what our customers, clients and
all our stakeholders trust us to deliver. This
continues to be an integral part of our culture and a
key enabler of our three-year plan.  Our
consistently excellent culture-change programme
continued to embed these standards across the
organisation. Throughout 2025, local initiatives
across divisions and functions supported Group-
wide efforts to simplify processes, strengthen risk
and control, and drive efficiency. 
Notes:
1Except for employees at Managing Director grade and
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disclosures/
Material Risk Takers, for whom a portion of
compensation is typically delivered in shares.
Global Share Award
Colleagues share
in our success
Colleague - share in Barclys success.jpg
To thank colleagues for their hard work and
commitment as we continue to execute our
strategy, in February 2025, colleagues1 were
granted Barclays shares – valued at
approximately £500.  In 2026, we will grant
a similar colleague share award for the
second successive year.
By enabling colleagues to share directly in
the bank’s future success, these awards
celebrate the achievements to date and
recognise the collective effort that is still
required to help build a Simpler, Better and
More balanced Barclays.
A consistently excellent standard is now embedded
in HR tools, processes and products from hiring
and induction, to performance management,
promotions and development programmes. By
2025, 1,995  workshops were delivered to our
colleagues globally, creating strong understanding
across the organisation of what it means to deliver
to a consistently excellent standard.
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2025 divisional review (continued)
We also  launched the Risk and Control Digital
Credential (RCDC) – our first Group-wide,
externally accredited online learning programme,
certified by the Institute of Risk Management. 
The RCDC equips colleagues with the knowledge
and skills to proactively manage risk and
strengthen controls. At the end of 2025, almost
25,000 colleagues had achieved accreditation. This
initiative marked a significant step in our ongoing
commitment to strong risk management and
delivering to a consistently excellent standard.
Investing in our talent
Our talent ambition is to help our colleagues grow,
develop and thrive at every level of our
organisation, building a strong talent pipeline for
the future. In 2025, we strengthened how we
identify, assess and develop high-potential talent,
introducing greater rigour and consistency, through
implementing our Talent Management Standards
including a consistent definition of potential,
approach to talent reviews and calibration. We
delivered accelerator programmes and sponsorship
initiatives and continued our Evolution leadership
development programme. We also offered senior
leaders a suite of practical tools, targeted
workshops, and resources to develop their skills.
In 2025, we hired 1,595 graduates, 1,508 interns
and 213 apprentices globally, and continued
building on our relationships with key partners to
support inclusive access to all our opportunities.
Barclays won the National Graduate Recruitment
Award for Most Popular Graduate Recruiter in
Banking, Insurance and Financial Services and was
ranked in the top 20 in The Times Top 100
Graduate Employers list – recognising our focus on
our Early Careers population as a key talent
pipeline for the future.
We simplified and personalised learning for
colleagues and  invested in technology to support
our People Leaders’ development. For example, by
piloting virtual coaching for our People Leaders
and newly promoted Managing Directors (MDs) 
and expanding the deployment of our 360-feedback
tool.
In 2025, we focused on enhancing our alumni
proposition – including by launching a
differentiated experience for our Executive Alumni.
Our Group CEO hosted our first-ever MD alumni
networking event in London, attended by members
of the Executive Committee and Board.
Our inclusive culture
We are evolving our approach to Inclusion and 
Opportunity with a focus on empowering our
colleagues and leaders and driving company
success – cultivating high-performing teams and
providing rich opportunities for colleagues to
progress, while aspiring to hire from the broadest
global talent pools. We are committed to creating a
workplace where everyone feels valued and
respected, within a culture of belonging and equal
opportunity for all.
Supporting our workforce
Helping our people perform at their best remains a
priority. We provide a range of support for
colleagues through our policies covering annual
leave, life events, health issues, family and caring,
and flexible working. We support colleague
wellbeing with data-driven campaigns that
encourage healthy habits and a positive culture –
reflected by an 87% favourable Wellbeing Index
score in our 2025 Autumn Your View survey. Our
mental health awareness eLearning has been
completed by 87% of colleagues and 90% of
People Leaders, and over 53,000 colleagues are
registered on our ‘Be Well’ online wellbeing
portal.
We also continued to enhance our provision for
colleagues in the UK with an updated Employee
Assistance Programme providing additional mental
health support to their family members.
Rewarding our colleagues
We offer eligible colleagues the opportunity to
acquire Barclays shares on beneficial terms, with
voluntary all-employee share plans available in
countries representing 99% of our global
workforce. In recognition of colleagues' collective
effort towards delivering our three-year plan
and the effort that is still required, in February
2025 we granted colleagues a share award worth
approximately £500, and in 2026 we will grant a
similar colleague share award, for a second
successive year. In July 2025, all UK colleagues
were given access to Barclays Premier Banking,
which offers a suite of exclusive products, services
and benefits.
Enhancements to policy provisions
In 2025, we focused on aligning to our global
policies to better support our colleagues and People
Leaders in managing their work life at Barclays. In
November, we announced that our paternity leave
policy in the UK will increase from two weeks to
16 weeks,  and that the non-primary caregiver
leave policy in Asia Pacific will increase from six
weeks to 10 weeks. Effective from 1 January 2026,
these updates aim to help new parents spend more
time with their families and support colleagues in
balancing work and personal life.
Our people policies
Our people policies1 help us recruit the best people,
provide equal opportunities and create an inclusive
culture – in line with our Purpose, Values and
Mindset, and in support of our long-term success.
They are reviewed and updated regularly to ensure
they remain aligned with our broader people
strategy.
As part of our Fair Pay Agenda, we are committed
to paying our colleagues fairly and appropriately
relative to their role, seniority, skills, experience
and performance. We pay at least a living wage in
all our locations and provide colleagues with
resources to ensure everyone has equal opportunity
to progress.
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You can read more about our Fair Pay Agenda
on page 124.
Companies Act Diversity Disclosure
In accordance with section 414C2 basis of the
Companies Act 2006, as of 31 December 2025,
Barclays employed 98,141 colleagues globally
(53,595 male, 44,037 female, and 509
undisclosed), including 540 senior managers (394
male, 146 female), and 13 Board of Directors at
Barclays PLC (seven male, six female).
Notes:
1Our policies reflect relevant employment law, including
the provisions of the Universal Declaration of Human
Rights and the International Labour Organization (ILO)
Declaration on Fundamental Principles and Rights
at Work.
2The variance to the c.93,000 stated earlier in the report is
due to the Companies Act disclosure definition using
Headcount rather than FTE, and also including
colleagues on long-term leave. Unreported refers to
colleagues who do not record their gender in our systems.
‘Senior managers’ is defined by the Companies Act, and
is different to both our Senior Managers under the FCA
and PRA Senior Managers regime, our Director and
Managing Director corporate grades. It includes Barclays
PLC Group Executive Committee members, their direct
reports and directors on the boards of undertakings of the
Group, but excludes Directors on the Board of Barclays
PLC. Where such persons hold multiple directorships
across the Group they are only counted once.
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2025 divisional review (continued)
Colleague
engagement
(%)
6
About this KPI
Colleague engagement is derived from the
responses to three questions in our Your View
survey that measure advocacy, motivation and
sense of personal accomplishment. The
questions that make up this KPI are: I would
recommend Barclays to people I know as a
great place to work; my work provides me
with a sense of personal accomplishment;
Barclays motivates me to contribute more
than is normally required to complete my
work. It enables us to monitor how engaged
our workforce is and closely relates to key
organisational and colleague outcomes such as
productivity, wellbeing and retention.
How we performed
Colleague engagement has remained stable at
85% compared with 2024. Overall, this
continues to be a strong engagement score and
four percentage points above our external
benchmark.
Inclusion
index
(%)
12
About this KPI
Our Inclusion Index1 measures colleague
sentiment around feeling included, valued,
respected, listened to and treated fairly. It
closely relates to key colleague outcomes like
engagement, wellbeing and retention.
How we performed
In 2025, the Inclusion Index remained stable
against 2024, at 81%. 
“I believe that my team and
I do a good job of role modelling
the Values every day” (%)
18
About this KPI
This question within our Your View survey
measures colleagues’ perception of how well
the Barclays Values are role modelled by
colleagues. The Values are our moral
compass; the fundamentals of who we are and
what we believe is right.
How we performed
This score has remained largely consistent and
high over the past three years with 93% of
colleagues believing themselves and their
team do a good job of role modelling our
Values.
“I believe strongly in the goals
and objectives of Barclays”
(%)
24
About this KPI
This question within our Your View survey
measures colleague perception of, and belief
in, our three-year plan.
How we performed
In 2025, 89% of colleagues expressed
strong belief in Barclays goals and
objectives, an increase of one percentage
point compared to 2024.
Notes:
1Our Inclusion Index is derived from seven questions in the Your View survey: I feel included in/within my team; Colleague performance is evaluated fairly; When a similar mistake has been made by different people, it is dealt with in the same way;
Senior Leadership is truly committed to building a workforce with different perspectives and skills; My team makes adequate use of recognition and rewards other than money to encourage good performance; In my team people respect other people's
opinions when making a decision; Everyone has equal opportunities to progress in their career regardless of background and working circumstances.
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2025 divisional review (continued)
Net zero operations progress
Operational emissions
FY2025
absolute
emissions
(tCO2e)
FY2024
absolute
emissions
(tCO2e)
Performance
vs. 2018
baseline
Scope 1 and 2 market-based emissions
7,276
10,745
-97%
Scope 1 and 2 location-based emissions
80,096
93,789
-62%
Supply chain emissions
532,797
547,587
-39%
About these KPIs and why we use them
We are working towards achieving net
zero operations as part of our ambition
to be a net zero bank by 2050. This
includes setting and meeting various
milestones1  and targets1 to reduce our
operational emissions, with significant
progress already made.
The metrics measure total gross Scope
1 and 2 (market-based and location-
based) emissions generated from
Barclays’ global real estate portfolio2
and UK corporate vehicles, as well as
emissions generated indirectly from
our supply chain3.
How we performed
Our detailed analysis of our 
Notes:
1On this page a reference to a 'milestone' denotes an indicator we are working towards and report against and a reference to a 'target' denotes an
indicator linked to our executive remuneration.
2On this page a reference to global real estate portfolio includes offices, campuses, branches, warehouses and data centres within our operational
control.
3Our reporting of supply chain emissions includes the following GHG Protocol Scope 3 Categories: Category 1, 2 and 4. Due to changes in GHG
emissions conversion factors, we have recalculated our FY2024 supply chain emissions. For further details see page 59.
4In the 2026 update to the Barclays Sustainable Finance Framework the reference to the target has been updated to reference $1trn Sustainable and
Transition Finance between 2023 and the end of 2030 (the 'Target') and accordingly references to the Target in this Annual Report have been
reflected as such other than in this chart.
5Our reporting of the number of people upskilled has changed from previous reports to reflect the cumulative number, since 2023.
6Our reporting of the number of businesses supported has changed from previous reports to reflect the cumulative number, since 2023.
performance is contained within the
Climate and Sustainability section
from page 58.
Sustainable and Transition
Financing4 facilitated
($bn)
674
2025
2024
About this KPI and why we use it
In 2022, we set a target of $1trn
Sustainable and Transition Financing
between 2023 and the end of 20304 –
encompassing green, social, transition
and sustainability-linked financing,
having exceeded our previous targets to
facilitate £150bn of social,
environmental and sustainability-linked
financing by 2025 and £100bn of green
financing by 2030.
How we performed
During 2025 we facilitated an
additional $98.5bn of Sustainable and
Transition Financing, bringing the total
to date to $260.7bn. The 4% year-on-
year increase in financing facilitated
demonstrates our continued efforts in
supporting our clients on their
sustainability journeys.
Skills and employability:
Number of people upskilled5
(millions)
1354
2025
2024
About this KPI and why we use it
Barclays is delivering skills and
employment opportunities for people
in the communities where we operate.
The total number of unique people
supported to unlock skills and
employment opportunities includes
those upskilled through our LifeSkills,
Digital Eagles and Military and
Veterans Outreach programmes.
How we performed
After removing duplicates to account
for repeat users, we upskilled a further
2.11 million people in 2025 through
Barclays LifeSkills, Digital Eagles and
Military and Veterans Outreach,
growing the total to 8.16 million5 since
the beginning of 2023 and
demonstrating steady progress across
Barclays’ community programmes.
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Please see page 41 for further detail
on our target
Sustainable growth: Number
of businesses supported6
2041
2025
2024
About this KPI and why we use it
Barclays is championing innovation
and sustainable growth through
programmes that enable businesses and
economies to grow. The total number
of businesses supported in our
communities includes those engaged
through Barclays’ Eagle Labs,
Unreasonable Impact and select
impact-led portfolios managed by
Barclays’ Principal Investments team.
How we performed
After removing duplicates to account
for repeat users, in 2025, through these
programmes, we supported a further
3,931 businesses, growing the total to
14,1786 since the beginning of 2023
and demonstrating Barclays’ continued
commitment to providing a connected
pathway of support for start-ups and
scale-ups at every stage of their growth
journey.
Progress of financed emissions
Cumulative performance vs baseline
Portfolio
Dec 2025
December 2020 baseline
Upstream
Energy*
43.7MtCO2e
-41%
Power
204 kgCO2e/MWh
-35%
December 2021 baseline
Cement
0.551  tCO2e/t
-13%
Steel
1.352  tCO2e/t
-30%
December 2022 baseline
Automotive
manufacturing
169.1 gCO2e/km
-3%
December 2023 baseline
UK Commercial
Real Estate
24.7 kgCO2e/m2
-6%
UK Agriculture*
0.46 MtCO2e
-13%
Aviation
866 gCO2e/RTK
-2%
UK Housing
27.1 kgCO2e/m2
-3%
All portfolios show physical intensity
apart from: * absolute emissions.
About these KPIs and why we use
them
In pursuit of our strategy to reduce
our financed emissions, which are
those deriving from in-scope activities
of the clients that we finance, we have
set 2030 financed emissions reduction
targets which integrate 1.5oC aligned
scenarios for
eight high-emitting sectors. We also
have a convergence point for our UK
Housing portfolio.
How we performed
Our detailed analysis of our sectors
and performance is contained within
the Climate and Sustainability section
from page 48.
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Barclays' climate strategy: Clients, Capital and Innovation
A strategy for a better
financial future
In 2025 we published our Transition Update, reiterated our
ambition to be a net zero bank by 2050 and outlined how
we continue to deliver against our strategy.
In recognition of the realities of the transition and to balance our climate ambition, shareholder
expectations and continue to deliver our strategy, we outlined in our Transition Update how we have
evolved our approach to focus on working with clients on their transition, financing clients’ transition
and scaling climate tech, while integrating nature and social considerations.
BARCLAYS_BTU_002-iPad-Landscape.jpg
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To read the Barclays Transition Update, visit
home.barclays/our-sustainability-/
barclays-approach-to-the-transition/
Our Purpose_AR_P62.gif
Our Purpose
Working together for a better financial future
Our ambition is to be a net zero bank by 2050
Working with clients
on their transition
Financing clients’
transition
Scaling climate
technology
Integrating nature and social considerations
Working with clients_Icon.gif
Working with clients
on their transition
Barclays serves a wide range of retail customers,
corporate and institutional clients worldwide.
Understanding our clients' priorities is central to
how Barclays supports the transition. Each client is
at a different point in the transition and there is no
single pathway that our clients may follow.
We listen to our clients and build a nuanced
understanding of the commercial realities shaping
their transition pathways. This is informed by
regular client dialogue led by our coverage teams
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See page 36
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See page 41
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See page 46
and dedicated sustainable finance specialists,
supported by specialised analytical tools such as
our Client Transition Framework (CTF). This
enables more informed conversations with clients
about their transition strategies, challenges, and
progress.
Managing climate-
related risks to our
business and portfolios
Reducing our
financed emissions
Achieving net zero
operations
Our capabilities and tools strengthen our ability to
support client progress while helping us to
maintain accountability for our own financed
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See page 33
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See page 48
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See page 58
emissions reduction targets. 
Financing clients_Icon.gif
Financing clients' transition
Across the bank we are helping to provide the
sustainable and transition finance needed to
support the transition to a low-carbon economy.
From homeowners to UK farmers through to
global multinationals, we are supporting all levels
of the economy to transition.
Since 2020, we have mobilised over $500bn of
sustainable and transition finance, ensuring
Barclays remains well positioned to support our
clients and capture the addressable market.
Reflecting our focus to mobilise capital for the
transition, we have a target to facilitate $1trn of
Sustainable and Transition Finance between 2023
and the end of 2030. In 2025, we facilitated
$98.5bn, and $260.7bn since 2023. As the role for
us to support our clients has  continued to expand,
in 2025, we generated just under £0.6bn of revenue
from sustainable and transition-related activity1.
The sustained volumes of and revenue from
sustainable and transition related activity
underscores our continued momentum. Even in a
more complex policy and market environment, we
view the transition as a commercial opportunity for
our clients, and in turn, Barclays.
Reflecting society’s need for available and
affordable energy, we also remain a significant
provider of capital to the conventional energy and
power sector. Financing for clients in this sector is
managed in line with Barclays’ risk appetite, with
decisions informed by transition progress,
commercial returns, client engagement and market
realities. The bank’s approach recognises that
energy security and transition progress must
advance in parallel and that continued investment
in both is critical to meeting evolving client needs
and supporting economic stability.
Note:
1For further detail on revenue definition see footnote 2 on
page 41.
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Barclays' climate strategy: Clients, Capital and Innovation (continued)
Scaling Climate tech_Icon.gif
Scaling climate technology
Scaling climate tech is integral to accelerating the
transition, with the potential to create profitable
means of decarbonisation for many sectors of the
real economy.
We are playing a key role in scaling climate tech
companies from idea to IPO through the Barclays
Climate Tech Escalator. Companies are provided
tailored, dedicated support as they grow to help
them to harness the power of capital markets.
Barclays Climate Ventures, part of the Climate
Tech Escalator, has a mandate to invest up to
£500m of our own capital by the end of 2027.
Barclays Climate Ventures prioritise investments
into commercially scalable technologies that can
unlock the transition for the high-emitting sectors
in which we have meaningful client exposure, such
as energy and power, real estate, and food and
agriculture.
Since 2020, £274m has been invested in over 20
companies, and in 2025, £71m was deployed.
Integrating nature and social 
considerations
Our climate strategy integrates nature and
social considerations, including our work on
human rights, recognising the need to address
these interconnected topics holistically.
In 2025, we extended nature-related
criteria within our CTF assessments to now
cover four sectors in total, building on a
successful pilot for the Power sector in 2024.
We also leveraged the findings from our
application of the Taskforce on Nature-related
Financial Disclosures (TNFD)
‘Locate Evaluate Assess  Prepare’ (LEAP)1 
approach across a sample of clients in the
Barclays Mining and European Power
portfolios to engage with companies in both
sectors, and began extending this work to
assess our Automotive manufacturing
portfolio.
Achieving net zero operations
We are working towards achieving net zero
operations as part of our ambition to be a net zero
bank by 2050. This includes setting and meeting
various milestones and targets to reduce our
operational emissions, with significant progress
already made. We have achieved all our 2025 net
zero operations milestones and targets, including
continuing to source 100% renewable electricity
for our global real estate portfolio and reducing our
Scope 1 and 2 market-based emissions by 97%
against a 2018 baseline - exceeding our 90%
reduction target.
Building on this progress, we aim to continue
sourcing 100% renewable electricity through to
2030 and work towards our 2030 milestones,
inclusive of our Scope 1 and 2 location-based
emissions and supply chain emissions reduction
milestones.
Reducing our financed emissions
In pursuit of our strategy to reduce our financed
emissions, which are those deriving from in-scope
activities of the clients that we finance, we have set
2030 financed emissions reduction targets which
integrate 1.5oC aligned scenarios for eight high-
emitting sectors: Upstream Energy, Power,
Cement, Steel, Automotive manufacturing,
Aviation, UK Agriculture and UK Commercial
Real Estate. We also have 2025 targets for
Upstream Energy and Power and a convergence
point for our UK Housing portfolio.
We set out our progress against our financed
emissions reduction targets in this report. We have
continued to make progress towards these targets,
including exceeding our 2025 target in Upstream
Energy and Power.
Implementing our strategy against
a shifting landscape
The current pace and momentum of the transition is
uneven as governments pursue increasingly divergent
approaches, creating a complex and fragmented
policy environment.
Some regions and sectors are accelerating, while
others, are transitioning at a slower pace than
anticipated in 2020 when we announced our
ambition. Higher decarbonisation costs, a lack of
clear and consistent long-term demand and
persistent structural barriers often mean the
economics of transition are not yet sufficiently
compelling.  At the same time, understanding of
climate and nature-related risks, such as water
scarcity, is becoming clearer for us and our clients.
As a result, the window to limit global warming
to 1.5°C above pre-industrial levels is narrowing. 
Decarbonisation is falling behind the pace required
and the likelihood of a prolonged overshoot above
1.5°C is increasing, potentially making it more
difficult to return to the
pathway that underpins current corporate
and financial planning.
These developments and in the absence of
consistent global policy signals and clearer long-
term frameworks, mean financial institutions may
need to choose between financing growth and
maintaining the pace of reducing financed
emissions.
We are actively monitoring the latest science and
economic modelling to assess how such risks could
affect our portfolios and targets and will continue
to maintain a disciplined, forward-looking
approach. 
The transition, and therefore our future progress,
will be affected by the significant uncertainties,
will not be linear and constrained by the policy
environment and availability of technology.
Furthermore, these factors have scope to put our
clients, customers’, and our own, net zero
ambitions at risk.
We recognise we have an important role to play in
the transition, we cannot tackle this challenge on
our own and that our ability to implement our
climate strategy and deliver against our targets
depends heavily on our clients progress and a wide
range of external factors.  We will consider and
adapt our approach as needed to reflect the
evolving landscape.
We remain committed to supporting the transition
in a way that is inclusive, resilient,
and economically sound, guided by our net zero
ambition and our Purpose: working together
for a better financial future.
Notes:
1These LEAP assessments were undertaken in 2024.
‘European Power’ refers Barclays Bank Ireland plc’s
counterparties.  For both ‘Mining’ and ‘European
Power’, we only included counterparties that met selected
criteria, as set out in our 'Navigating Nature Risk-
Applying the TNFD's LEAP framework' paper.
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Barclays' climate strategy: Clients, Capital and Innovation (continued)
Our strategy, selected targets and progress
The table below sets out progress against our strategy and selected targets.
Previously announced target or mandate
Progress
2025 performance
Financing
clients' transition
Sustainable financing
•Facilitate $1trn of Sustainable and Transition Financing between 2023 and the end of 20301
•$98.5bn
•(Life-to-date $260.7bn)
Scaling climate
technology
Barclays Climate Ventures
•Increase mandate to invest up to £500m of Barclays' capital in climate tech start-ups by the end of 2027
•£71m (£274m invested
by the end of 2025)
By the end of 2025/2030
Cumulative change
Reducing our financed
emissions portfolio
reduction targets/
convergence point
Upstream Energy3
•By the end of 2025: 15% reduction in absolute CO2e emissions against a 2020 baseline of 74.1 MtCO2e (Scopes 1, 2 & 3)
-41%
•By the end of 2030: 40% reduction in absolute CO2e emissions against a 2020 baseline of 74.1 MtCO2e (Scopes 1, 2 & 3)
Power4
•By the end of 2025: 30% reduction in CO2e emissions intensity against a 2020 baseline of 316 kgCO2e/MWh (Scope 1)
-35%
•By the end of 2030: 50-69% reduction in CO2e emissions intensity against a 2020 baseline of 316 kgCO2e/MWh (Scope 1)
By the end of 2030
Cement3
•20-26% reduction in CO2e emission intensity against a 2021 baseline of 0.631 tCO2e/t (Scopes 1 & 2)
-13%
Steel3
•20-40% reduction in CO2e emissions intensity against a 2021 baseline of 1.945 tCO2e/t (Scopes 1 & 2)
-30%
Automotive manufacturing3
•40-64 % reduction in CO2e emissions intensity against a 2022 baseline of 174.8 gCO2e/km (Scopes 1, 2 & 3)
-3%
Aviation3
•11-16 % reduction in CO2e emissions intensity against a 2023 baseline of 882 gCO2e/RTK (Scopes 1 & 3)
-2%
UK Commercial Real Estate2
•51% reduction in CO2e emissions intensity against a 2023 baseline of 26.3 kgCO2e/m2 (Scopes 1 & 2)
-6%
UK Agriculture3
•21% reduction in absolute CO2e emissions against a 2023 baseline of 0.53 MtCO2e (Scopes 1, 2 & 3)
-13%
UK Housing2
•Convergence point: 40% reduction in CO2e emissions intensity against a  baseline of 27.9 kgCO2e/m2 (Scopes 1 & 2)
-3%
By the end of 2025
2025 performance
Achieving net zero
operations
Renewable electricity sourcing
•100% renewable electricity sourcing for our global real estate portfolio by the end of 2025
100% sourced
Scope 1 and 2 emissions
•90% absolute reduction in our Scope 1 and 2 market-based GHG emissions against a 2018 baseline by the end of 2025
97% reduction
Financing clients_Icon.gif
Scaling Climate tech_Icon.gif
Notes:
1Our previously announced target to facilitate £150bn of social, environmental and sustainability-linked financing by 2025
was exceeded in 2021and £100bn of green financing by 2030 was exceeded in 2023. In the 2026 update to the Barclays
Sustainable Finance Framework, the reference to the target has been updated to reference $1 trillion Sustainable and
Transition Finance between 2023 and the end of 2030 (the "Target") and accordingly references to the Target in this
Annual Report have been reflected as such, other than in this chart.
2Previously reported baseline values have been re-baselined in the current year. For further details please see page 51.
3Baseline values have not changed in the current year
4The power sector has been re-baselined due to a data sourcing update. The impact of this change is not considered
material.
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Risk and opportunities
TCFD Strategy Recommendation A
Climate-related risks identified over
the short, medium and long term
Our climate strategy is underpinned by the
way we assess and manage our exposure
to climate-related risks. Climate Risk is a
Principal Risk within the Barclays Enterprise
Risk Management Framework (ERMF).
Barclays faces exposure to climate-related risks
either directly through its operations and
infrastructure or indirectly through its financing
and investment activities. The two main categories
of climate risk are physical risks and transition
risks.
•Physical risk is defined by Barclays as the risk
of financial losses related to physical impacts of
a changing climate. Physical risks can be event-
driven (acute risks), including increased
frequency and/or severity of extreme weather
events such as cyclones, hurricanes and floods.
Longer-term shifts in climate patterns (chronic
hazards) arise from sustained higher
temperatures that may cause rises in sea levels,
changing precipitation patterns or heat stress.
•Transition risk1 is defined by Barclays as the
risk of financial losses caused by the changes
driven by the economy shifting to a lower
carbon basis, including for example changes in
policy, technology and consumer and investor
sentiment.
Physical and transition risks can have varying
degrees of impact on Barclays and its clients,
influenced by geographic and jurisdictional factors,
including differing vulnerabilities to physical
hazards like flooding and hurricanes, as well as
diverse regulatory requirements that must be
adhered to for transitioning to a low-carbon
economy.
Time horizons
The impact of physical and transition risks can be
significant and widespread, affecting Barclays'
portfolio and financial performance over short-,
medium- and long-term horizons. Significant
uncertainty remains around the timing of major
climate-related impacts, although some effects
have already surfaced. So far, these impacts have
been largely contained within specific geographies
and sectors, but they carry the potential to escalate
and trigger broader impacts on financial systems.
In the short term, physical risks arising from extreme
weather events and climate-related disasters pose a
direct threat to Barclays' physical assets and
infrastructure. This can potentially result in
immediate losses, increased costs for repair and
higher insurance premiums. Similarly, acute events
may also potentially damage the physical facilities of
Barclays' clients or cause business disruptions,
which may adversely impact the value of clients'
assets, reduce their profitability and subsequently
lead to potential increase in credit risk for Barclays.
Additionally, business facilities and operations in
regions prone to high physical risks may also
experience higher insurance premiums or limited
insurance coverage.
Transition risks could  occur in all timeframes. Short
to medium-term developments may be largely
driven by new regulations and technological
breakthroughs aimed at replacing carbon-intensive
methods. There remains significant uncertainty
around the speed and scale of the transition. The cost
of transitioning to cleaner technologies and
sustainable business practices may strain the
financial resources of businesses, affecting their
profitability and long-term viability. There may be
challenges related to employment as businesses
transition away from carbon-intensive practices. This
in turn may impact the creditworthiness of Barclays'
clients and their ability to repay loans. Financial
institutions like Barclays could also face significant
increases in costs and resources allocated to adhere
to new policies, laws and regulations aimed at
transitioning to a low-carbon economy. This in turn
may lead to higher conduct and operational risks to
Barclays.
Transition risks arising from actions aimed at
mitigating climate change can shift market
sentiment, introduce price volatility and equity
shocks, leading to declines in the valuation of
financial instruments and potential trading losses in
Barclays' portfolios. Additionally, companies may
face reputational damage and legal actions,
including litigation, regulatory penalties, and
shareholder lawsuits in relation to climate risks.
These could lead to decreased customer trust or
investor support and heightened liability risks for
both the companies and their financial partners. 
Barclays may also face adverse media, negative
investor sentiment  or climate-related litigation in
relation to its business activities. This in turn may
adversely impact customer demand for Barclays'
products, returns on business activities, and the
value of assets and trading positions, resulting in
higher impairment charges.
In the longer term, the cumulative effects of global
temperature rises are likely to become increasingly
pronounced – influencing ecosystems, sea levels
and societal structures. Climate change can also
trigger tipping points through feedback loops that
amplify its effects. Certain tipping points are already
underway, manifesting in observable changes across
the globe. Different tipping points, such as the
melting of ice sheets or changes in ocean
circulation, have varying time horizons. As the
climate science develops, it appears that some
tipping points may run on a shorter timeline than
initially expected. Accordingly, the uncertainty of
exact timeframes in which such tipping points could
materialise adds a layer of complexity – making it
challenging to precisely predict when impacts will
materialise.
When considering the timescales of climate-related
risks, Barclays has categorised short, medium and
long term as follows:
•Short term (S): 0-1 year
•Medium term (M): 1-5 years
•Long term (L):  > 5 years.
The short-term timescale coincides with the short-
term plan for annual budgets and granular financial
plans. The medium term coincides with the five-year
financial, capital and funding plans.
Climate change as a driver of risk
The feedback effects of climate risk drivers through
transmission channels are observed in Barclays'
portfolio through traditional risk categories such as
credit risk, market risk, operational risk and
reputational risk. Climate risk is designated as a
Principal Risk within Barclays’  ERMF, with the
purpose of capturing the impact of climate change
on the bank’s Financial and Operational risk
categories. Barclays has implemented a dedicated
risk management framework for climate risk. This
framework aims to guide effective management of
climate risk and support the delivery of  Barclays'
climate strategy. The Climate Risk Framework is
reinforced by policies and standards, which contain
control objectives and requirements that must be
adhered to by different teams across business lines
and risk management departments. Climate risk
may also drive non-financial risks such as
reputational risk, which continue to be managed
under their respective risk frameworks. Barclays'
approach and framework undergoes regular reviews
and updates – including changes to the risk
taxonomy, definitions and methodology – to align
with changing regulatory expectations and external
developments.
Note:
1The revised transition risk definition reflects further
refinement  of  the underlying drivers and transmission
channels as illustrated on the next page.
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Barclays' climate strategy: Clients, Capital and Innovation (continued)
The potential impacts of physical and transition risk drivers will vary across Barclays' portfolios depending on composition, industry, geographic location, business operations and other contextual factors.
The tables below set out  example drivers and transmission channels, and the expected time horizons of physical and transition risks.
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Further details on how Barclays manages climate risk can be found on pages 202 to 204.
Transition risks
Policy
Consumer/Investor Sentiment
Technology
Litigation and Enforcement
Definition
•Risks arising due to evolving climate and /or
environmental legislation and policy,
regulatory changes / penalties, disclosure
mandates as the economy transitions.
•Risks arising from stakeholders’ changing
perceptions of businesses and industries, or
individual preferences under a transitioning
economy, impacting supply, demand and
price dynamics.
•Risks arising from rapid innovation or
obsolescence and the cost of adopting new,
cleaner technologies.
•Risk of being the subject of a legal claim or
regulatory investigation on the basis of
perceived action or inaction relating to
climate or environmental matters.
Example transmission channels
•Increased costs and higher capital
expenditure to meet regulatory compliance.
•Asset stranding as a result of inability to
operate under evolving regulatory or policy
landscape.
•Asset devaluation as preferences shift away
from certain goods and services.
•Lowered revenue as demand falls in certain
sectors and prices in turn drop.
•Higher capital expenditure costs as new
technologies require increased investments.
•Costs increasing as a result of changing
prices of raw materials or supply chains
altering.
•Increased costs via responding to claim or
investigation, or potential liability for fine or
damages.
•Lowered revenue as demand falls due to
reputational impacts.
Expected time horizons
•S, M, L
Physical risks
Acute
Chronic
Definition
•Risks arising due to event-driven hazards, including increasing frequency and/or intensity of
extreme weather events, such as storms, heatwaves, wildfires, floods, etc.
•Risks arising due to longer-term changes in weather patterns, including increased mean
temperatures, including sea-level rise, changing precipitation patterns, water stress/ scarcity,
drought conditions, etc.
Example transmission channels
•Business interruption causes lower revenues as physical hazards create production
challenges from damaged building and operating sites.
•Lower revenue or higher operating costs, driven by supply chain squeezes making raw
materials more challenging to obtain.
•Devaluation of assets as damages and risks to property from natural hazards are priced into
the valuation.
•Higher capital expenditure costs to invest in adaptation measures to prevent future damages
as climate causes increased frequency/severity of weather events.
•Costs increase as a result of rising insurance costs and premiums.
Expected time horizons
•S, M, L
•M, L
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Barclays' climate strategy: Clients, Capital and Innovation (continued)
Building our understanding of nature-related risk
Barclays' understanding of nature impacts and
dependencies and how they translate into physical,
transition, and financial risks is evolving. We
recognise the importance of supporting our clients
in navigating the transition to nature-positive and
net zero. We have continued to advance our work
on nature, integrating it into our efforts to mitigate
and adapt to climate change.
In 2025, we published ‘Navigating Nature Risk –
Applying the TNFD’s LEAP framework’, which
sets out the findings from our initial application of
the Taskforce on Nature-related Financial
Disclosures’ (TNFD) Locate Evaluate Assess
Prepare (LEAP) approach across a sample of
clients in the Barclays Mining and European Power
portfolios1, We carried out this work to better
understand the nature-related impacts,
dependencies and financial risks associated with
these companies. While there were limitations in
our approach (including in both the data and
methodological approaches used), we were able to
use the output to assess various outcomes. In
particular, the results indicated potential adverse
cumulative earnings impact over five years for
both sectors, across their modelled scenarios.
However, while these earnings impacts varied
between these portfolios, the analysis indicated that
- despite scenario‑driven losses – the impacts on
each portfolio remained manageable and did not
amount to a material change in overall portfolio
credit quality. We leveraged these insights to
engage with companies in both sectors in 2025,
testing our approach, learning how they measure
and manage nature-related impacts and risks and
identifying potential collaboration opportunities.
We are now carrying out an additional sectoral
TNFD LEAP assessment of our Automotive
manufacturing portfolio, measuring selected
material impacts for this sector such as water use,
water pollution, and air pollution across the value
chain. This will be followed by client engagement
to discuss our approach and results.
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For more information on our ‘Navigating Nature Risk
– Applying the TNFD’s LEAP framework’ paper, see
our website: home.barclays/our-sustainability-/
barclays-approach-to-the-transition/nature/
Sustainability and climate-related
opportunities identified over the
short, medium and long term
We recognise that the  global transition
to a low-carbon economy presents an
opportunity for Barclays to work with
our clients,  scaling up zero or near-zero-
emitting technologies and businesses, and
supporting emissions reductions in
high-emitting and hard-to-abate sectors.
We have a target a facilitate $1 trillion of
Sustainable and Transition Finance between
2023 and the end of 2030.
The market opportunity
Through 2025, the global landscape has  continued
to evolve. Investment in the energy transition has
accelerated, climate technologies have matured
further, and both energy demand and the focus on
energy security have intensified. The physical
impacts of climate change are becoming more
apparent too.
Global investment flows reached $2.3trn  in 2025,
concentrated in mature segments such as renewable
power, grid infrastructure, energy storage, energy
efficiency solutions and low emission fuels2, 3. The 
green economy is now valued at $8 trillion4.
Against this backdrop, our sustainable finance
strategy is aimed to support clients in the transition
while enabling Barclays to capture this associated
growth opportunity.
The UK's residential sector is increasingly seeking
to improve housing energy efficiency. Barclays is
capturing this demand trend through its Green
Home Mortgage performance, which performed
strongly in 2025 with £2.4bn lent, and Greener
Home Reward payments totalling £3m since
launch supporting eligible retail mortgage
customers in retrofitting their properties and
helping reduce their energy consumption.
Since 2020, we have mobilised over $500 billion
of sustainable and transition finance, showcasing
Barclays' ability to support clients and capture this
market5. We expect our progress towards
achieving our target of facilitating $1trn of
Sustainable and Transition Finance will be non-
linear and will be shaped by market demand,
evolving policy and regulatory developments;
however so far capital flows into the transition
have remained resilient.
The Barclays Transition Update provides further
insights into how Barclays is supporting clients
with transition opportunities, with sector-specific
analysis on how we are working with clients across
the Energy and Power, Food and Agriculture, Real
Estate, and Industrials6, sectors.
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For further details please see the Barclays
Transition Update
Identifying nature-related opportunities
Nature-related financing represents a growth
opportunity for the financial services sector,
reflecting the scale of capital required to halt and
reverse nature loss by 2030 as outlined in the
Global Biodiversity Framework (GBF). Private
finance for nature has accelerated rapidly – rising
from just $9.4 billion to more than $102 billion
over four years – yet remains far short of what is
needed to close the global nature financing gap7.
In 2025, we incorporated nature-related eligibility
criteria in the Transition Finance Framework (TFF)
for the first time and expanded nature-related
eligibility criteria in the Sustainable Finance
Framework (SFF). These enhancements develop
our ability to identify opportunities aligned with
the SFF and TFF, scale finance that supports
nature, and contribute to achieving our $1trn
Sustainable and Transition Finance target.
During 2025, we also assessed potential nature-
related opportunities and products that Barclays
could advance. Following our Barclays Mining and
European Power LEAP assessments, we engaged
with clients in these sectors, exploring potential
opportunities to support their nature-positive
transition across value chains. We have noted that
interventions that help clients avoid and minimise
negative impacts on nature could have clear
potential, supporting them in the transition to net
zero and nature-positive activities.
Notes:
1These LEAP assessments were undertaken in 2024.
‘European Power’ refers Barclays Bank Ireland plc’s
counterparties.  For both ‘Mining’ and ‘European
Power’, we only included counterparties that met selected
criteria, as set out in our 'Navigating Nature Risk-
Applying the TNFD's LEAP framework' paper
2about.bnef.com/insights/clean-energy/bloombergnef-
finds-global-energy-transition-investment-reached-
record-2-3-trillion-in-2025-up-8-from-2024/
3www.iea.org/reports/world-energy-investment-2025/
executive-summary
4about.bnef.com/insights/clean-energy/bloombergnef-
finds-global-energy-transition-investment-reached-
record-2-3-trillion-in-2025-up-8-from-2024/
5This $500bn figure refers to the sustainable and transition
finance mobilised from 2020, of which approximately
$260bn contributes towards the $1trn Sustainable and
Transition Finance Target (2023 - 2030).
6Industrials includes automotive manufacturing, aviation,
cement, mining and steel. For further details please see
the Barclays Transition Update.
7UNEP FI: unepfi.org/wordpress/wp-content/
uploads/2024/06/Press-release-New-Green-Shoots-
research-Clean-10062024-updated-2.pdf
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Implementing our climate strategy
TCFD Strategy Recommendation B
Working with clients on their transition
Working with clients_Icon.gif
Barclays serves a wide range of retail
customers, corporate and institutional clients
worldwide. Understanding our clients'
priorities is central to how Barclays supports
the transition. Each client is at a different
point in the transition and there is no single
pathway that our clients may follow.
We listen to our clients and build a nuanced
understanding of the commercial realities
shaping their transition pathways. This is
informed by regular client dialogue led by our
coverage teams and dedicated sustainable
finance specialists, supported by specialised
analytical tools such as our Client Transition
Framework (CTF), see page 39. This enables
more informed conversations with clients
about their transition strategies, challenges,
and progress.
Key:
Programmes
Business units
 
BUK_Consumer&Business bank_icon.gif
uk Corporate Bank.gif
Barclays UK and UK Corporate Bank
In 2025, we continued to support the transition in
our home market by helping households,
businesses and corporate clients make more
sustainable choices. Working across our UK
focused businesses, we worked to address common
barriers, facilitated access to practical industry
insight and peer-to-peer learning opportunities. We
have evolved our products and propositions that
contribute to our progress towards our $1 trillion
Sustainable and Transition Finance target.
ReadMore_Arrow.gif
For further details please see the Barclays
Transition Update
How we operate across our client base
Consumer
Small and growth stage
Mid-size corporates
Large corporates and
governments
Investors
Innovation.jpg
Barclays Partnerships
uk Corporate Bank.gif
UK Corporate Bank
BUK_Consumer&Business bank_icon.gif
Barclays UK Retail
and Business Banking
Private Bank_Icon.gif
Private Bank and
Wealth Management
Barclays Climate Ventures_Icon.gif
Barclays Climate
Ventures
Retail Bank
Sustainability Hub
In 2025, we launched our in-app Sustainability
Hub for current account customers providing
information on our financial products, services,
informative content and partner offers that may
support them in making more sustainable choices.
Greener Home Reward
A key factor in decarbonising the UK Housing
sector is improving the energy efficiency of the
housing stock. Through our financial products and
partner offers, we support our retail mortgage
customers in retrofitting their properties and
helping reduce their energy consumption.
Investment Bank_Icon.gif
Investment Bank
Green bond_Icon.gif
Green Bond
Investment portfolio
In 2025, we continued to support existing eligible
residential mortgage customers in installing
eligible energy-efficiency-related measures in their
homes through our Greener Home Reward offer,
providing a cash reward of up to £2,000. We
supported more than twice as many customers as in
1
any previous year, bringing the total reward
A
B
C
D
payments since launch to £3 million. From January
2025, we expanded the offer to include
Microgeneration Certification Scheme (MCS)
accredited installers focussed on small scale
renewable energy technologies. Since the launch of
the Greener Home Reward, more than 90% of
customers installed renewable energy technologies,
with 60% of reward payments attributed to
installations of solar panels and solar battery
storage, followed by 31% for low-carbon heating.
All of our sustainable products and offers remain
under review as we consider how we best support
our customers and clients in making more
sustainable choices.
Reward payments by retrofit type 1,2
A
Solar energy
60%
B
Low-carbon heating
31%
C
Doors and windows
5%
D
Insulation
4%
E
Solid wall insulation
0%
Notes:
1Data based on retrofit type for rewards paid since launch.
2Previously titled 'Retrofit type at claim'.
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Further details on Barclays Greener Home Reward
can be found at: barclays.co.uk/mortgages/greener-
home-reward/
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Implementing our climate strategy (continued)
TCFD Strategy Recommendation B
Working with clients on their transition (continued)
Working with clients_Icon.gif
Business Bank
We recognise the importance and opportunities as
businesses transition to a low-carbon economy. 
Within Business Banking we continue to actively
engage and support our Small and Medium Sized
Enterprises (SME) clients, including Agriculture
and Real Estate.
Barclays co-chaired the independent, government-
backed Willow Review, which explored how UK
SMEs can benefit financially from sustainability.
The Willow Review was launched in 2025, and the
UK Government formally responded to its
recommendations in December. In line with the
Review's recommendations for financial services,
we have introduced a range of initiatives for our
Business Banking clients, including SME
Workshops, dedicated mentors and Eagle Labs
modules focused on the business case for
sustainability. The review also highlighted an
important insight: access to finance was a key
obstacle preventing SMEs from investing in
sustainable practices.  Building on the findings of
the Willow Review, we published a policy
snapshot1 on access to sustainability grants.
We recognise that a successful transition relies on
businesses remaining profitable, resilient and
innovative. Within our Innovation Banking
community, we are exploring how Climate Tech
solutions can solve for real-world challenges that
SMEs experience. We recognise that some clients
like to learn from each other - to encourage peer-
to-peer learning, we have launched monthly
Sustainability Breakfasts at Barclays Innovation
Hub to convene businesses and industry experts on
topics such as supply chains and the business case
for sustainability.
Our customer research and industry events help us
develop policy positions and thought leadership,
such as our 'Agritech: supporting the future of
farming' report.
For our Agriculture clients, Barclays research
showed that >70% of our UK farming customers
had witnessed the effect of climate change on their
farms. It highlighted the importance of developing
practical steps to help farms adopt innovative and
more sustainable farming practices. In response,
we worked with farmers, multinationals and other
stakeholders to pilot a new model for supporting
farmers to adopt regenerative practices through the
Sustainable Markets Initiative's 'Routes to Regen'
project. The pilot offered simplified support
through a menu of options, on-farm guidance,
technical assistance, peer-to-peer learning and
financial support. The results of the pilot showed
that 57% of participants reported that they were
more likely to farm more regeneratively as a result,
and 82% rated the multi-company collaboration as
important in their decision to take part.
Our Farm2Farm network was established in 2023
to enable farmers to learn from one another and
share practical insights. We continue to facilitate
gatherings that support peer-to-peer learning, assist
with farmers' daily banking needs, and facilitate
climate and sustainability discussions to help them
navigate their transition to more sustainable
farming practices.
In 2025, we built on this and launched a
collaboration with Dyson Farming to bring
technology and engineering into farming.  Through
this, we connect farmers and Agritech founders to
explore new technologies and learn about
innovation trials and research that could be
considered for implementation on their farms.
UK Corporate Bank
Working with clients to support their sustainability
and transition ambitions remains a key factor in our
focus of deepening client relationships and grow
lending and products. There is demand from clients
across the value chain for support and to inform
them on products, services and relevant industry
and regulatory themes as they transition to a low-
carbon economy and are required to comply with
evolving sustainability standards.  We continue to
work closely with clients to help them adapt
through various collaborations including using our
insights on best practice gleaned through industry
working groups.
Throughout 2025, UK Corporate Bank (UKCB)
delivered specialised client support by assessing
our clients' sustainability position and tailoring
engagement to meet their objectives. We also
developed a proactive strategy for select sectors to
prioritise outreach, integrate innovative financing
solutions, and deliver meaningful client impact.
We regularly convened clients across a range of
sectors and technology showcases to promote
learning, peer-to-peer feedback, and direct
engagement. Clients benefited from hearing about
the latest relevant technologies, directly accessing
Barclays Climate Tech ecosystem, discussing
broader industry thematics and these sessions
provided actionable insight on how Barclays can
practically assist clients in their transition.
Utilising some of this broader client feedback, we
expanded our sustainable capabilities to help us
support clients with innovative, practical solutions.
These included preparing to launch a tool for
Commercial Real Estate clients, undertaking a
consulting and market landscape project to develop
a carbon tracking tool for our Barclaycard
Commercial Issuing clients, and launching a
sustainable deposit solution in July 2025, enabling
clients to align liquidity with their sustainability
priorities.
Amplifying client perspectives in key sustainability
forums helps to ensure our clients' voices inform
policy and helps position and develop UKCB's
leadership role in aiming to drive systematic
change through our thought leadership. In UKCB,
we extended our external leadership, joining the
Future Homes Hub and partnering with the
Partnership for Carbon Accounting Financials
(PCAF) and a range of global financial institutions
to align industry thinking on accounting for
embodied carbon.
Broader engagement across Business Bank and
UK Corporate Bank
Across both the Business Bank and UK Corporate
Bank, we recognise from industry reports and
Barclays' own research that barriers to action for
clients and customers include a lack of awareness
of trusted information sources, understanding what
actions to take, as well as access to finance.
Note:
1    Policy Snapshot: home.barclays/insights/2025/10/
making-sustainability-grants-work-for-SMEs/
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Implementing our climate strategy (continued)
TCFD Strategy Recommendation B
Working with clients on their transition (continued)
Working with clients_Icon.gif
Noting these challenges, in UKCB we have
continued our collaboration with
SaveMoneyCutCarbon (SMCC) and have
expanded the collaboration to our Business Bank,
allowing a broader set of clients and customers the
opportunity to complete carbon mentor calls. These
calls assist clients in identifying practical steps to
reduce energy consumption and operating costs,
supporting measurable progress towards their
sustainability goals.
Nature markets, such as the Biodiversity Net Gain
(BNG) scheme in England, are opening potential
new revenue streams and the opportunity to better
utilise areas of unproductive land for landowners
and help property developers comply with
legislation. We continue to provide support for our
property developer and landowner clients through
our collaboration with Environment Bank.
To help clients across Business Banking and
UKCB access information and share insights we
have co-hosted regional roundtables with the
British Chamber of Commerce focusing on topics
such as supporting SMEs in the supply chain and
decarbonisation in the built environment. We
participated in various industry forums including
Icebreaker One's Perseus, UK Business Climate
Hub and the Net Zero Council and produced a
series of Thought Leadership reports for clients
and wider industry stakeholders, highlighting
potential barriers and opportunities in our
customers' and clients' transition journeys.
Investment Bank_Icon.gif
Investment Bank
Embedding sustainability in our business
We have embedded sustainability expertise directly
within our Investment Bank so that climate and
transition considerations are integrated into day to
day client coverage, financing and strategic
advisory activities. By placing sustainability
specialists alongside bankers in sector, product and
markets teams, we can identify transition‑driven
risks and opportunities earlier, develop tailored
financing and advisory solutions, and help clients
navigate rapidly evolving policy and technology
landscapes.
Leveraging our teams' expertise to work with
our clients
Across sectors, especially Energy, Power, 
Industrials and Climate Technology, we
increasingly supported firms responding to the
major transition themes shaping 2025. These
included investment in grid modernisation,
growing renewable capacity, helping Industrial
clients decarbonise, and the rapid expansion of
battery storage and distributed energy solutions
needed to stabilise the system. Much of our work
focused on helping these businesses secure
financing and navigate the scale up challenges that
come with deploying new technologies at pace.
Our Sustainable and Transition Finance Advisory
team supported clients ahead of IPOs, M&A and
capital raises, helping them articulate their
transition strategy and address key investor
concerns such as policy exposure, technology
choices and capital expenditure plans.
Our Sustainable Investing Research team provided
data‑driven insights on the sectors undergoing the
most significant transition shifts, helping both
issuers and investors navigate emerging risks and
opportunities. Throughout the year, the team has
met with clients around the world to discuss key
sustainability themes  and how to invest in them,
and hosted a number of flagship events. Our work
was recognised through industry rankings,
including #1 in FICC sustainable investing
research and ESG insight and UK's Best Bank for
ESG1.
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For further details on how we work with clients
across specific sectors please see the Barclays
Transition Update
Building relationships through engagement
with stakeholders
In 2025, Barclays strengthened client engagement
in sustainable finance by leveraging major industry
platforms, convening over 1,000 CEOs, investors,
corporates and policymakers across our flagship
Sustainable Finance Conferences, Climate Weeks
in London and New York, and COP30. These
forums focused on energy security, nature and
landscape restoration, carbon management, grid
optimisation and the commercial opportunities
within the transition.
Working with partners including the Sustainable
Markets Initiative, C2ES, Johnson Controls and
Fauna & Flora, we delivered practical sessions that
deepened client relationships, supported
knowledge-sharing and equipped clients with
actionable pathways for decarbonisation and
resilience.
Note:
1    In 2025 Barclays was ranked #1 by Extel for FICC
sustainable investing research and was also awarded
IFR’s Best Bank for ESG Insights and Euromoney's
award for the UK’s Best Bank for ESG  for the third
consecutive year.
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Implementing our climate strategy (continued)
TCFD Strategy Recommendation B
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Working with clients on their transition (continued)
Client Transition Framework (CTF)
In 2025, we extended the CTF Methodology to
increase the scope of clients covered by our
assessments. For the first time, we have now
evaluated our in-scope publicly listed corporate clients
in all sectors across our Investment Bank and UK
Corporate Bank,  as well as in-scope clients within our
UK Commercial Real Estate portfolio. This is in
addition to continuing our annual CTF assessments
for in-scope clients in the previously assessed sectors
(Upstream Energy, Power, Steel, Cement,
Automotive Manufacturing, & Aviation). The
continued use of AI for data collection of clients
public disclosures has enabled this expanded scope
and has approximately quintupled the total limits
covered by our assessments  versus 2024. The
aggregate 2025 CTF results reflects the impacts of our
expanded scope, methodology updates, and lending
activity.
The CTF evaluates our in-scope clients’ progress
towards business models aligned to a low-carbon
economy, primarily focused on clients' public
disclosures. It provides a detailed understanding of
clients’ current and future transition activities.
Clients who are assessed receive a CTF score of T1
(most developed) to T5.
The CTF helps us monitor and measure the
decarbonisation progress of our in-scope clients,
which in turn informs our engagement efforts.
Engaging with our clients to assist with understanding
their businesses, the challenges
they face and the risks and opportunities they are
seeking to address is critical to our ability to
support them as they navigate the transition to
a low-carbon economy.
In the sectors where we have set financed emissions
reduction targets, these scores inform our engagement,
origination decisions, and portfolio management, and
help ensure that our approach is both commercially
disciplined and forward-looking, enabling us to
support clients credibly whilst managing transition-
related exposures across the bank. We intend to
implement this approach for UK Commercial Real
Estate during 2026. For sectors where we have not set
financed emissions reduction targets, we will continue
to consider how we embed the outputs from these
CTF assessments during 2026. In all cases, financing
decisions continue to remain transaction-specific and
subject to standard committee reviews including for
credit risk, reputational risk, and
capital impact.
Since the CTF relies on clients' public transition
plans and other related disclosures, changes in the
breadth, depth, or frequency of these, often
voluntary, disclosures could materially impact
assessment results.The scores should be considered
against the backdrop of evolving market dynamics
and developments in the
policy landscape.
2025
2024
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For further details please see the Barclays
Transition Update
Incorporating nature into the CTF
In 2025, we extended nature-related criteria within our
CTF assessments to cover four sectors in total: Power,
Mining, Automotive Manufacturing and Food,
building on the pilot conducted for the Power sector
last year. The evaluation focuses on governance,
strategy, risk management and metrics and targets,
providing a structured view of how clients are
integrating nature considerations into their business
models. Initial findings show around one in five link
executive remuneration to nature and around two
thirds have an executive accountable for nature, across
the four sectors. These insights will help to inform
client engagement activity for next year.
Aggregate CTF results1, 2
(% by lending limits)
                                   
9895604654204
9895604654253
T1
T2
T3
T4
T5
T1
T2
T3
T4
T5
T1 (most
developed)
T5 (least
developed)
Arrow CTF.gif
c.5 x increase of
in scope limits
Notes:
1 Clients may have scores in multiple sectors but are
included only once to avoid double-counting.
2 Given the expanded scope in total limits covered in 2025,
aggregate CTF results are not directly comparable with 2024
Private Bank_Icon.gif
Private Bank and Wealth Management
Responsible investing and stewardship
Private Bank and Barclays Investment Solutions
Limited (BISL)1,2
Private Bank and BISL provide clients with access
to sustainable investing solutions across asset
classes and investment approaches, within
discretionary portfolio management (DPM) and
managed funds. These are available alongside
traditional investment products and allow clients to
align investments with their financial objectives and
where relevant, sustainability preferences.
We support clients in meeting financial and, where
applicable non-financial objectives. This includes
clients who consider transition-related risks and
opportunities to be financially material to long-term
portfolio performance, as well as those seeking
exposure to areas such as clean energy, resource
efficiency, and low-carbon technologies, while
managing downside risks in sectors exposed to
regulatory change, evolving market expectations, or
physical climate impacts.
Where relevant to the investment strategy and asset
class, as part of the investment process, we assess,
among other things, an issuer’s/company’s
management of environmental, social and governance
related risks and opportunities, helping to identify
risks and opportunities that are financially material
and may affect long term returns.
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Implementing our climate strategy (continued)
TCFD Strategy Recommendation B
Working with clients_Icon.gif
Working with clients on their transition (continued)
Private Bank and BISL are signatories to the
Principles for Responsible Investment (PRI). BISL
became a UK Stewardship Code signatory in 2023
and continues to meet the Code’s requirements
through periodic reassessment. Since our initial PRI
reporting, we have continued to enhance our ESG
integration3 approach, supporting meaningful client
engagement as well as through engagement and
voting as core components of responsible
investing4,5.
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For Private Bank clients please find further details on
the Private Bank's approach to responsible investing
and stewardship activities at:
privatebank.barclays.com/what-we-offer/
investments/responsible-investing-engagement-
and-voting-activities   
For Wealth Management clients please find further
details on BISL's approach to responsible investing
and stewardship activities at: barclays.co.uk/wealth-
management/important-information/responsible-
investing-statement
We undertake this activity in partnership with our
stewardship provider, EOS at Federated Hermes
Limited (EOS), which engages with companies on
our behalf where they identify controversies and
selected material ESG issues or opportunities to
strengthen risk management practices3,5. We
provide transparent reporting to our clients and
publicly on engagement and voting activity, giving
visibility on how these matters are escalated and
considered over time.
During 2025, we delivered targeted client
engagement events to help clients understand how
climate-related developments and the energy
transition may influence financial markets, asset
classes and investment decision making. Sessions
covered key sustainability concepts and emerging
technologies (including hydrogen, carbon capture,
utilisation and storage and energy storage) and how
these themes may translate into investment risks,
opportunities, and portfolio construction
considerations.
Notes:
1Private Bank and Wealth Management (PBWM) is one of
Barclays’ five operating divisions (created during the
2024 Group restructuring). It brings together the Private
Bank and the Wealth Management businesses under a
single division. The Private Bank is a client-facing
business line within PBWM, providing investment
offerings. BISL is a wholly owned UK investment firm,
operating within PBWM which serves as the investment
manager responsible for delivering DPM and
fund‑of‑fund solutions used across PBWM investment
offerings.
2Private Bank operates across multiple jurisdictions,
including Ireland, the UK, the Channel Islands,
Switzerland, India, South Africa, Dubai International
Financial Centre, Monaco and Singapore. BISL manages
investments for Barclays Asset Management Limited
(BAML is an Authorised Fund Manager) for its UK
domiciled funds and is delegated investment manager for
external management companies for selected
Luxembourg and Irish domiciled funds. BISL is
responsible for making all day-to-day investment
decisions on behalf of each fund range wherever it is
domiciled.
3Please refer to the respective Private Bank
privatebank.barclays.com/what-we offer/investments/
responsible-investing-engagement-and voting-activities
and BISL Responsible Investing (barclays.co.uk/wealth-
management/important information/responsible-
investing-statement) websites for more details.
4Applies to Private Bank DPM and BISL DPM and BISL
funds. Responsible Investing activities are not undertaken
in India; where strategies are developed for the local
market.
5Please note our stewardship approach (guided by our
stewardship provider EOS) may differ across different
regions. Any voting is undertaken in line with applicable
laws and rules, including on antitrust, conflicts of interest
and acting in concert.
Treasury green programmes
Green bond investment portfolio
Barclays Treasury invests in green bonds as part of
the liquidity pool. As an investor we undertake
work to ascertain the sustainability credentials of
proposed investments. We engage with green,
social and sustainability bond issuers to understand
how their frameworks and goals align with our
investment approach. The proceeds of our green
bond investments fund projects in areas such as
renewable energy and clean transport. We continue
to consider new investments in supranational
organisations and government-issued green bonds 
as they become available, with the aim to invest
£4bn over time.
Green bond investment portfolio
size by year (£bn)
2025
2024
2023
2022
665
Green bond investment portfolio impact
by sector (%)
We've
669
A
Transport
B
Renewable Energy and Energy Efficiency
C
Agriculture, Land Use
D
Water and Waste
E
Other
Green bond investment portfolio impact
by region (%)
675
A
Europe
B
Asia
C
South America
D
Africa
E
North America
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Implementing our climate strategy (continued)
TCFD Strategy Recommendation B
Financing clients_Icon.gif
Financing clients’ transition
Barclays is helping to provide the
sustainable and transition finance needed to 
support the transition to a low-carbon
economy and has set a target to facilitate
$1trn of Sustainable and Transition Finance
between 2023 and the end of 20301. Our
ability to meet the target and annual
progress towards it, is subject to external
factors such as policy, laws and geopolitics.
For 2025, we generated just under £0.6bn of
revenues from sustainable and transition-
related activity2.
Progress against our $1trn target
Our target to facilitate $1trn of Sustainable and
Transition Finance between 2023 and the end of
2030 encompasses the green, social, transition and
broader sustainability-linked finance requirements
of clients including corporates, governments and
the public sector, financial institutions and
consumers.
Progress towards delivering our target will be non-
linear and will be shaped by market demand,
evolving policy and regulatory developments;
however so far capital flows into the transition
have remained resilient. We will continue to
review and adapt our approach to Sustainable and
Transition Finance in response to the evolving
market environment.
During 2025, we facilitated $98.5bn of Sustainable
and Transition Financing3, comprising $94.0bn in
sustainable financing, (2024: $88.7bn) and $4.5bn
in transition financing, (2024 : $5.7bn). Bond
issuance4 remained the largest product category,
representing 72% of total Sustainable and
Transition Financing. Loans and equity accounted
for 24% and 1% respectively. This mix represents
growth in bond activity and a shift away from
loans and equity, compared with 2024, when the
composition was 69% bond issuance, 22% loans,
and 5% equity. As at the end of 2025 we had
facilitated a cumulative $260.7bn of Sustainable
and Transition Financing.
Sustainable finance
Sustainable finance, aligned to our Sustainable
Finance Framework (SFF), consists of dedicated
use of proceeds financing for clients with an
eligible business mix in relevant green and/or
social categories, and sustainability-linked
financing.
In 2025 our sustainable financing activities
continued to support progress towards the UN
Sustainable Development Goals (SDGs). Through
the categories defined in our Sustainable Finance
Framework (SFF), we assess how eligible social
and environmental finance contributes to SDG
aligned outcomes, including affordable and clean
energy, climate action, sustainable cities and
communities, good health and wellbeing,
affordable housing and basic infrastructure. As our
understanding evolves, we continue to refine our
approach to tracking and reporting SDG
contributions, which are disclosed in our
Sustainability Resource Hub5.
Social finance
Raising finance for clients including supranational,
national and regional development institutions was
a key driver of the $40.2bn of social financing
facilitated in 2025 (2024: $46.2bn). In 2025, we
continued to see issuers aligning their finance
commitments to social use of proceeds bonds
which allocate funds to categories such as access to
healthcare, affordable housing and essential
services.
Environmental finance
In 2025, we facilitated $42.1bn of green or
environmental financing (2024: $30.6bn). This
performance reflected continued demand from our
clients and our strategy to support them in the
transition to a low-carbon economy.
Sustainability-linked finance
Instruments such as sustainability-linked bonds
(SLBs) and sustainability-linked loans (SLLs) are
forward-looking, performance-based debt
instruments issued with specific sustainability
performance targets. Our sustainability-linked
financing totalled $11.7bn in 2025 (2024:
$12.0bn). We expect product innovation in the
sustainability-linked market given its importance to
both investors and issuers alike.
Transition finance
We published version 2.0 of our Transition Finance
Framework (TFF) in February 2026, which
introduced changes to product scope, eligibility
and screening. See page 42 for further detail.
Over 2025, we generated $4.5bn of transition
financing compared to $5.7bn in 2024.
Notes:
1    This Target was previously known as the $1trn
Sustainable and Transition Financing Target 
2    Activity refers to transactions, products and
counterparties. Sustainable revenues as at 31 December
2025 is defined more broadly than finance covered by the
Sustainable Finance Framework and the Transition
Finance Framework and covers the net revenue on the
following:
        a) Revenues generated from providing financing and
lending activities and products qualified as per the SFF
and TFF;
        b) Revenues from providing a broader range of products
and services to counterparties assessed as 'pure play' as
defined in the SFF and TFF. This includes all applicable
qualifying revenues from M&A advisory, risk
management solutions including derivatives, and liability
products associated with the counterparty (as referenced
in table on page 42);
        c) Revenues from qualifying products and services
outside of the SFF and TFF, from Markets and Private
Bank and Wealth Management offerings (as referenced in
table on page 42);
        d) Revenues from investments in Barclays Climate
Ventures (BCV).
3    In the 2026 update to the Barclays Sustainable Finance
Framework the reference to the target has been updated
to reference the facilitation of $1 trillion Sustainable and
Transition Finance between 2023 and the end of 2030
(the "Target") and accordingly references to the Target in
this Annual Report have been reflected as such other than
in this reference.
4    Bond issuance includes Bonds (DCM), CMBS, 
Securitisation, Munis and PCM Debt.
5    Barclays Sustainability Resource Hub: home.barclays/
our-sustainability-/sustainability-resource-hub/reporting-
and-disclosures/
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Implementing our climate strategy (continued)
TCFD Strategy Recommendation B
Financing clients_Icon.gif
Financing clients’ transition (continued)
Sustainable finance dashboard
Sustainable and Transition Financing
facilitated (2023 - the end of 2030)
$1trn target
Achieved to date
$260.7bn
For 2025, we generated just under £0.6bn
of revenues from sustainable and
transition-related activity1
Annual breakdown by category
($bn)
11
A
B
C
D
2025
2024
A
B
C
D
2025
2024
A
Environmental
42.1
30.6
B
Social
40.2
46.2
C
Sustainability-linked
11.7
12.0
D
Transition
4.5
5.7
Annual breakdown by region
($bn)
17
2025
2024
A
B
C
2025
2024
A
B
C
2025
2024
A
Americas
37.2
37.1
B
UK/Europe
53.8
51.3
C
Asia and Rest of World
7.5
6.0
Annual breakdown by product
($bn)
23
A
B
C
E
A
B
C
E
2025
2024
A
Bonds
71.0
65.5
B
Equity
1.3
5.0
C
Loans
23.5
21.2
D
Investments
0.0
0.0
E
Other (Contingent)
2.7
2.7
Note:
1    For further detail on revenue definition see footnote 2 on page 41.
Barclays' Sustainable and Transition
Finance Frameworks
Sustainable Finance Framework
We seek to be transparent about our approach to
reporting against our sustainable finance targets.
Our sustainable finance is tracked using the
methodology set out in the Barclays Sustainable
Finance Framework (SFF). This framework defines
the criteria we use for green, social, sustainable and 
sustainability-linked finance.
The legal and regulatory landscape relating to
sustainable finance – including the naming and
categorisation of products as ‘green’, ‘social’,
‘sustainability-linked’ and otherwise – is rapidly
evolving with differing regulations across
jurisdictions. We may wish to revisit our approach
in that context in the future.
There is currently no globally accepted framework
or definition (legal, regulatory or otherwise)
governing what constitutes 'ESG', 'green',
'sustainable', or similarly labelled products – nor is
there unanimous agreement on what attributes a
particular investment, product or asset should have
to be labelled as such.
We recognise that the quality, consistency and
comparability of the data relied upon is not yet of
the same standard as more traditional financial
metrics and presents an inherent limitation to the
performance reported. We will continue to review
available data sources and enhance our
methodology and processes to improve the
robustness of the performance disclosed.
Transition Finance Framework
Our transition finance is tracked using the
methodology set out in the Barclays Transition
Finance Framework (TFF). The TFF sits alongside 
Barclays' SFF and determines the eligibility of
transition activities that are  outside the green and
social sustainable finance criteria  already covered
by the SFF.
The inclusion of transition finance in this target
reflects our recognition of the importance of
lending, facilitating funding and investing in
technologies and activities that support GHG
emissions reduction, directly or indirectly, in high-
emitting and hard-to-abate sectors and finance real-
economy decarbonisation.
As innovation in sustainable and transition finance
continues to accelerate, we will continue to review
and update our SFF and TFF, our measurement of
performance against targets, and keep our general
approach under review.
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Implementing our climate strategy (continued)
TCFD Strategy Recommendation B
Financing clients_Icon.gif
Financing clients’ transition (continued)
Products, transactions and counterparties included in
Sustainable Finance volume and revenues
$1tn Sustainable Finance
volume target
Sustainable
revenues
Products/transactions qualified per the Barclays SFF/TFF
Transactions eligible under the Barclays SFF
ü
ü
Transactions eligible under  the Barclays TFF
ü
ü
Pure play clients
ü
ü
Additional products beyond the scope of Barclays SFF/TFF provided to pure play clients
Merger and acquisition advisory
ü
Risk management solutions products / derivatives
ü
Liability products
ü
Products and services outside the SFF/TFF framework
Sustainable Discretionary Portfolio Management
ü
Risk management solution products / derivatives on
sustainable and transition products
ü
Products with an underlying sustainable and/or
transition feature
ü
Investment products with an underlying sustainable
and/or transition feature
ü
Financing of sustainable or transition funds
ü
Revenue from  Barclays Climate Ventures
ü
Note:
Sustainable Revenues as at 31 December 2025 and their basis of preparation are based on v4.2 of the SFF and v1.1 of the
TFF. We published version 5.0 of SFF and 2.0 of TFF in February 2026,  with changes to product scope, eligibility criteria
and transaction screening processes.
Framework updates
We published version 5.0 of SFF and 2.0 of TFF in
February 2026,  with changes to product scope,
eligibility criteria and transaction screening
processes.
The following changes apply from 1 January 2026:
•Product scope: we will include eligible M&A
advisory and will also include finance provided
to banks and funds, provided these activities
align with the SFF/TFF;
•Eligibility criteria: we will include a new
general purpose category in the TFF aligned to
evolving market practice and guidelines for
classifying entity level Transition Finance, as
well as a Transition Incentive Products category
for BUK and UKCB clients . Furthermore, we
have been supported by technical expertise from
The Biodiversity Consultancy to incorporate
nature-related criteria into the TFF for the first
time and to expand nature-related eligibility
criteria in the SFF;
•Risk management: we will widen our
environmental and social screening approach for
qualifying transactions and clients in the SFF/
TFF;
•Derecognition: we will update our approach to
derecognise transactions which become
ineligible based on our derecognition processes.
In line with the updated SFF and TFF, our $1trn
target will be referenced as Sustainable and
Transition Finance from 2026 onwards.
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Barclays' SFF and the TFF can be found at:
home.barclays/our-sustainability-/sustainability-
resource-hub/reporting-and-disclosures/
BUK_Consumer&Business bank_icon.gif
Retail Bank
Through our financial products and partner offers,
we support our UK retail customers in purchasing
energy-efficient homes and in retrofitting their
properties to help reduce their energy consumption.
Green Home Mortgage
We continue to support customers purchasing EPC
A- and B-rated new-build homes with our Green
Home Mortgage, launched in 2018 and expanded
to buy-to-let in 2022. In 2025, we broadened our
Green Home Mortgage range, now supporting
more customers by offering LTVs from 60% to
90% . Our  Green Home Mortgage has performed
strongly, with £2.4bn lent to Green Home
Mortgage customers in 2025. Since inception,
Barclays UK has lent over £7.1bn to Green Home
Mortgage customers.
ReadMore_Arrow.gif
Further details on Barclays Green Home Mortgages
can be found at: barclays.co.uk/mortgages/green-
home-mortgage/
Further details on Barclays Green Buy-To-Let
Mortgages can be found at: barclays.co.uk/
mortgages/green-buy-to-let-mortgage/
Green Home Mortgage completions
Number of completions
1
A
2025 progress
B
Total since 2018
Value of completions (£m)
13
A
2025 progress
B
Total since 2018
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Implementing our climate strategy (continued)
TCFD Strategy Recommendation B
Financing clients_Icon.gif
Financing clients’ transition (continued)
Greener Home Loan
In 2025, we continued our Greener Home Loan
pilot, offering a cashback of up to £250 for eligible
current account customers who take out a loan and
use the money for qualifying energy-efficiency
home improvements. We continue to monitor take-
up and retrofit type, with solar being the most
popular installation with 59% of claims where
cashback payment was made.
In 2026, following the pilot, the Greener Home
Loan will be considered for inclusion within our
full product range to continue supporting our
customers in making home energy-efficiency
improvements.
BUK_Consumer&Business bank_icon.gif
Business Bank
In 2025, uptake of Green Loans for Business
continued to grow, supporting more customers than
in any previous year to adopt eligible green assets.
Our research showed that 48% of those of our UK
farmers surveyed want products and services which
incentivise them to farm more sustainably. In
2025, we launched Farm Transition Finance, which
provides lending with discounted interest rates to
agricultural businesses demonstrating adoption of
more sustainable or regenerative practices. The
facility is designed to support those clients making
improvements in soil health, biodiversity, water
efficiency and emissions reduction, thus supporting
farmers and the UK agricultural transition.
uk Corporate Bank.gif
UK Corporate Bank
To enhance UKCB's sustainable client engagement
we have integrated Sustainable Product Group
specialists into the new dedicated UKC Sustainable
Finance team.
Empowering UKCB Clients
We continued to support our clients with
sustainability-aligned corporate banking solutions1
to help enable clients to embed their sustainability
and transition ambitions into financing structures
through traditional and sustainability-linked and
green products.
UKCB Green Loans
In 2025, UKCB successfully launched the Fee Free
Green Loan programme to help support UK clients'
sustainable growth plans and transition to more
sustainable operations. The product offers loans
with no arrangement fees for projects with an
eligible green purpose2. Since launch we have
identified a variety of opportunities that could
utilise the programme.
UKCB Green loans under Sustainable
Residential Development Framework (SRDF)
We updated our SRDF3 following its launch in
2022 to address evolving market and technological
advances, regulation and policy. This proposition
and framework provides a holistic and balanced
approach to key sustainability themes including
whole-life carbon, natural resources and social
engagement.
Notes:
1Sustainability-aligned corporate banking solutions:
barclayscorporate.com/solutions/sustainable-solutions/
2Barclays green purpose as defined in the  Sustainable
Finance Framework.
3Sustainable Residential Development Framework.
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Implementing our climate strategy (continued)
TCFD Strategy Recommendation B
Financing clients_Icon.gif
Financing clients’ transition (continued)
Investment Bank_Icon.gif
Investment Bank
Our Investment Bank plays a role in financing our
clients’ transition by providing access to capital
markets, structuring innovative financing solutions
and connecting issuers with investors focused on
the transition. In 2025, we continued to work with
clients across sectors as they sought to invest in
renewables, strengthen grid and storage
infrastructure, scale emerging technologies and
accelerate decarbonisation across their operations.
We also supported major sovereign and public
sector entities in mobilising capital at scale.
Barclays played key roles, such as Joint Active
Bookrunner, facilitating capital raising for
national-level transition priorities including
renewable energy deployment, grid and network
upgrades, climate resilience infrastructure and
broader economic diversification programmes
In the wider debt capital markets, we supported
clients across sectors such as Power Generation
and Industrials to issue sustainable and transition
aligned instruments that channel investment into
the areas most critical for decarbonisation
including, renewables expansion, energy efficiency
improvements, low‑carbon transport, industrial
electrification, and next‑generation technologies
such as storage, nuclear and hydrogen. This
activity contributed to Barclays achieving a #1
ranking for UK Sustainable Labelled Bonds and a
#2 ranking for 2025 Global Corporate Sustainable
Labelled Bonds1.
Through our bookrunning and underwriting
activity, Barclays supported clients’ transition
financing across a series of significant equity
capital markets transactions. This activity enabled
continued investment in low carbon and resilience
focused programmes. Proceeds from these
transactions were used to refinance maturing
sustainability‑linked instruments, fund regulated
infrastructure cycles and scale next generation
energy and power‑system technologies. For
example we acted as Joint Global Coordinator and
Joint Bookrunner for SSE’s £2bn equity placing,
underpinning its five-year £33bn investment plan,
which will support the upgrading and expansion of
Britain’s electricity networks. The transaction
further exemplifies our role in enabling the
delivery of critical transition infrastructure.
In project finance, activity remained strong as
clients pursued new renewable generation, storage,
and network projects. By bringing together
technical, financing and risk management
expertise, we have grown our project finance
threefold since 2020, including lead roles in all
greenfield UK fixed-bottom offshore wind project
financings closed in this period.
Our Markets team continued to help clients
manage exposures linked to their transition
strategies. To deepen this support we launched the
Barclays Bank PLC Sustainability Issuance
Programme Framework that sets clear eligibility
criteria for sustainability issuance  products,
including debt securities and deposits2, issued by
Barclays Bank PLC and select subsidiaries. The
Framework complements the Barclays SFF and
enhances the tools and infrastructure we use to
finance clients’ transition at scale3.
Notes:
1Data from Dealogic as at 31st December 2025.
2Barclays Sustainability Issuance Framework.
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Implementing our climate strategy (continued)
TCFD Strategy Recommendation B
Scaling Climate tech_Icon.gif
Scaling climate technology
Scaling climate technology is integral to
accelerating the transition. Innovation is a
key driver for opening new avenues for
profitable decarbonisation. However,
innovation alone is not enough. Widespread
adoption is needed to convert emerging
solutions into commercially mainstream,
system-integrated offerings.
Climate Tech Escalator
Now in its second year, the Barclays Climate Tech
Escalator provides a connected pathway that brings
together the business units and partnerships
dedicated to growing climate tech companies. The
Climate Tech Escalator supports scaling by
providing tailored, dedicated support as the
companies grow and helps them to harness the
power of capital markets. In June we launched our
Barclays Innovation Banking proposition within
the Business Bank, with Climate Tech as one of the
four core sectors. Innovation Banking provides
support for next-level growth through our
dedicated relationship managers, financial products
and network of Eagle Labs, including the
rebranded Barclays Innovation Hub in Shoreditch.
We continue to recognise the funding challenge
inhibiting the success of growth-stage climate tech
companies, particularly those at the Series B+
investment stage. In November, we announced our
participation in Salica Investments Growth Debt
Fund II, to expand the range of venture funding
options to high-growth innovation-led businesses
in the UK.
The addition of venture funding provides growth
stage companies with the opportunity to extend the
funding continuum from Business Banking to
Corporate Bank and onto Investment Bank as the
companies grow.
Barclays Climate Ventures
A key pillar of the Climate Tech Escalator is
Barclays Climate Ventures (BCV), which has a
mandate to invest up to £500 million of Barclays’
capital in climate tech start-ups by the end of 2027
to help address the funding gap facing early and
growth-stage climate technology companies.
Many such companies are capital-intensive and
face longer paths to commercial scale than
traditional venture-backed businesses. Barclays
Climate Ventures aims to help bridge this gap,
helping to crowd in additional funding1.
A
B
C
D
E
F
G
Barclays_Climate_Ventures_2025.gif
Access to Barclays’
expertise and
the bank’s wider
ecosystems
Synergies
between portfolio
companies
Barclays
Climate
Ventures
Accelerate growth and
net zero through adoption
of innovative technology
by Barclays’ client base
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Further examples of our green innovation financing
can be found at: home.barclays/sustainability/our-
position-on-climate-change/accelerating-the-
transition/sustainable-impact-capital/
BCV prioritises investments into commercially
scalable technologies that can unlock the transition
for the high-emitting sectors in which we have
meaningful client exposure, such as energy and
power, real estate, and food and agriculture.
Since 2020 £274m has been invested in over 20
companies, with £71m invested in 2025.
Note:
1See 2025 Climate-Tech-Report for further details.
£274m
Achieved as of the end of 2025
Our portfolio of investments since 2020
(£m)
1
A
2020
24
B
2021
30
C
2022
35
D
2023
49
E
2024
65
F
2025
71
G
Mandate by end of 2027
500
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Implementing our climate strategy (continued)
TCFD Strategy Recommendation B
Climate tech partnerships
and initiatives
In 2025, Barclays strengthened its work on climate
innovation through strategic partnerships,
accelerator programmes and mentoring support.
Our partnership with Sustainable Ventures has
expanded to launch a National Climate Tech
Accelerator with the Innovation Banking team
providing a digital-first programme designed to
reach ventures across the UK with support from
Barclays Eagle Labs. It combined free access to
platforms with enhanced services for Barclays
banked customers.
Business Bank Sustainable Finance sponsored
Bright Tide to deliver programmes to Climate Tech
businesses focused on 'Sustainability and AI' and
'Agriculture and Oceans'. This year also marked
the third year of the Carbon 13 Venture
Launchpad, These two programmes focused on
venture growth, investment and carbon impact for
early-stage climate tech startups.
Specialist sustainability mentors have also been
added to the existing Eagle Labs mentoring support
with a focus on practical, commercially-minded
sustainability such as carbon accounting, strategy,
circular economy and regenerative agricultural
practices.
In 2025 we announced a collaboration with
ExpectAI, aimed at helping small and medium-
sized businesses grow their profits using AI-based
sustainability insights. SMEs generate about half of
UK private-sector turnover and employ around
60% of the workforce1 . Strengthening their energy
resilience while reducing emissions is essential to
the UK’s economic transition. This initiative will
assess how advanced AI can make this both
practical and commercially attractive for SMEs.
These initiatives reflect Barclays’ ongoing work to
help foster innovation and support the UK’s
climate tech landscape, supported by the launch of
Barclays Innovation Banking in Barclays UK.
Unreasonable Impact
Since 2016, through its Unreasonable Impact
programme, a partnership between Barclays and
Unreasonable Group, Barclays has supported 3952
high-growth ventures that seek to address global
issues, through networks, resources and
mentorship. Hundreds of Barclays colleagues
around the world have been involved in coaching
the participating entrepreneurs. Through regional
gatherings and ongoing community-building
initiatives, the programme is designed to help
participants form strategic relationships and solve
key challenges facing their businesses to help them
scale.
Unreasonable Impact entrepreneurs are pursuing
solutions across a range of industries from food
and agriculture to energy and manufacturing.
Several of these high-growth ventures have also
been supported through Barclays Climate
Ventures, and some are involved in Barclays’ own
operations today. To date, the Unreasonable Impact
ventures have raised more than $18bn in financing
and employ more than 33,000 people globally.
ReadMore_Arrow.gif
Further details on Unreasonable Impact can be found
at: home.barclays/sustainability/supporting-our-
communities/unreasonable-impact/
Notes:
1See the "Business population estimates for the UK and
regions 2025: statistical release" for more details.gov.uk/
government/statistics/business-population-
estimates-2025/business-population-estimates-for-the-uk-
and-regions-2025-statistical-release
2After achieving its goal to support 250 ventures by the
end of 2022, Barclays aims to support an additional 200
ventures through Unreasonable Impact, from 2023
through end 2027.
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Implementing our climate strategy (continued)
TCFD Strategy Recommendation B
Reducing our financed emissions
We are committed to aligning our financing
with the goals and timelines of the Paris
Agreement, consistent with limiting the
increase in global temperatures to 1.5°C.
To meet our ambition, we need to reduce
the client emissions we finance – not just for
lending but for capital markets activities too.
Estimating the full in-scope balance sheet financed emissions
Scope of activities included and basis of preparation
We have estimated the financed emissions for c.£856bn of Barclays' activity as at December 2024 (of
which c. £459bn are on-balance sheet exposures) as set out in the following table.
We work closely with our clients to ensure that
over time the activities we finance are aligned to
the goals and timelines of the Paris Agreement.
Consistent with our Purpose, and taking into
account considerations of all relevant business
factors, we have set emissions reduction targets for
our Upstream Energy, Power, Steel, Cement,
Automotive manufacturing, Aviation, UK
Commercial Real Estate, UK Agriculture portfolios
and convergence point for UK Housing. We have
also set clear restrictions on financing certain
activities.
ReadMore_Arrow.gif
Further details on our financing restrictions can be
found on page 164
Understanding our financed emissions
A building block for Barclays' ambition to be a net
zero bank by 2050 is our ability to estimate the full
in-scope balance sheet financed emissions:
1.In 2020, we developed our BlueTrack™
methodology to measure our financed emissions
and track our progress against our Upstream
Energy and Power generation targets. As of
2023, we extended the scope of our calculations
to cover the full in-scope balance sheet financed
emissions based on methodology which has been
developed using the PCAF Standard1 and
expanded the scope of BlueTrack™ to track our
progress against targets for a total of eight
sectors as well as UK Housing for which we set
a convergence point.
2.In 2025, we have refreshed our estimate of full
in-scope balance sheet financed emissions.
These emissions are set out on pages 48 to 51
where we also set out further information about
this methodology. Because it takes time to fully
analyse this data, these emissions are as at
December 2024. For sectors where we have set
2030 targets, we have continued to use the
BlueTrack™ methodology and have updated our
financed emissions metrics and progress against
those targets with data as at December 2025.
Our approach to disclosing financed emissions is
pivoted across two sections: 
1.Estimating the full in-scope balance sheet
financed emissions (Scope 3, Category 15) using
a methodology which has been developed using
the PCAF Standard. The data reported in this
section of the Annual Report (up to page 51) is
as at December 2024. Hence, these numbers
follow a lag of one year when compared to other
climate-related disclosures based on December
2025 in this report, due to the lead time required
to fully analyse our entire in-scope exposures.
2.Continuing to use the BlueTrack™ methodology
to assess financed emissions for material sectors
and set 2030 targets integrating 1.5°C aligned
scenarios. This data is being reported as at
December 2025.
Note:
1PCAF Standard - PCAF (2022). The Global GHG
Accounting and Reporting Standard Part A: Financed
Emissions. Second Edition.
Identification of in-scope exposure to calculate financed emissions
(as at December 2024)
Category
Value
(as at Dec
2024) in £m
Comments
Total Barclays balance sheet
1,518,202
Exclusions:
Cash and bank balances, Cash collateral and settlement
balances, Derivative financial instruments, Goodwill
and intangible assets, Current tax assets, Deferred tax
assets, Other assets, Trading portfolio assets (excluding
drawn loans), Reverse Repos, and Retail lending
(personal lending, retail cards)
(-)1,052,618
Exposures which have been excluded by
the PCAF Standard
Property, plant and equipment
(-)3,604
Emissions covered under Barclays Scope 1
and Scope 2
Retirement benefit assets
(-)3,263
Emissions on Barclays Bank UK
Retirement Fund reported separately as
part of Task Force on Climate-related
Financial Disclosures Report 2024
Total Barclays exposure in scope for computing
financed emissions
458,717
Inclusions
Total Undrawn commitments and contingent liabilities
(+)261,687
We have gone beyond the scope of
PCAF’s definition of asset classes to
additionally cover undrawn commitments
and contingent liabilities. We have
excluded exposures for which PCAF is yet
to establish a methodology (personal
lending, retail cards and Trading balances)
from our total undrawn commitments and
contingent liabilities.
Capital markets financing (33% of Barclays share)
(+)135,545
Equity holdings, Bond issuances, Equity
issuances, Syndicated loans
Total Barclays activities considered for financed
emissions calculations
855,949
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Implementing our climate strategy (continued)
TCFD Strategy Recommendation B
Our approach for estimating financed emissions is
based on a methodology which has been developed
using the PCAF Standard with the following key
exceptions:
1.We have gone beyond the scope of PCAF’s
definition of asset classes to additionally cover
undrawn commitments, contingent liabilities and
capital markets financing activities. For
instance, in the case of a loan we consider the
committed amount (both drawn and undrawn),
as opposed to just outstanding amounts (which
is the approach preferred by PCAF) for
calculating financed emissions.
2.We have also consistently used the book value
of equity and debt for all clients to calculate the
attribution factor, while PCAF recommends
using the Enterprise Value Including Cash
(EVIC) for listed entities.
3.PCAF recommends calculating emissions at a
client level. For certain sectors, clients could
have presence in activities across multiple parts
of the value chain and in such cases reported
emissions may not be consistent and reliable to
estimate financed emissions. To overcome this
challenge we calculate emissions at an activity
level, using a range of options aligned to the
PCAF Standard's guidance to calculate client
emissions.
For certain activities – including Upstream Energy,
Power Generation, Automotive manufacturing, UK
Agriculture and Aviation – we employ asset-level
production data to estimate client emissions. For
activities such as Cement and Steel production, we
use client reported emissions. Where we do not
have sufficient data on reported emissions or
physical activities – for example, in relation to
mortgages where we do not have EPC data
available – we use fallbacks based on emission
factors.
For an immaterial part of our balance sheet
(c.1%), where the appropriate sector fallbacks
could not be reliably obtained, we have used the
respective asset class  average economic emissions
intensity to estimate emissions.
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Our Financed Emissions Methodology paper
(published in 2026) provides more details of our
methodology and can be found within the
Sustainability Resource Hub: home.barclays/our-
sustainability-/sustainability-resource-hub/
reporting-and-disclosures/
Emissions coverage
We have estimated the full in-scope balance sheet
financed emissions based on Scope 1 and Scope 2
of our clients’ emissions as at December 2024.
Hence, these numbers follow a lag of one year
when compared to other disclosures based on
December 2025 in this report. The lag of one year
is due to the lead time required to fully analyse our
entire in-scope exposures.
We have excluded our clients’ Scope 3 emissions
from these calculations except for activities where
we have set a target which covers Scope 3
emissions (which includes Upstream Energy,
Automotive manufacturing, Aviation and UK
Agriculture). This is due to challenges in sourcing
reliable and consistent data, not just on reported
Scope 3 emissions but also the fallback emission
factors for downstream emission estimations. As
we refine our approach and data sourcing strategy,
we will continue to assess the suitability of
including Scope 3 emissions in our financed
emissions disclosures.
We have included emissions on a CO2e basis. For
activities where we have set targets, we have
included emissions relating to GHGs which are
relevant and material for the relevant sector.
One of the approaches that we can use to assess the
extent to which our financing is aligned to a well-
below 2 oC pathway is by calculating the extent to
which our financed emissions reduction targets
cover our full in-scope balance sheet.
Our 2030 financed emissions reduction targets (and
our UK Housing convergence point) covering
Scope 1 and 2 emissions integrate 1.5°C aligned
scenarios and cover 41% of our full in-scope
balance sheet financed emissions. This coverage
has decreased from 43% reported last year. This
reduction was primarily driven by increase in
emissions for energy midstream and downstream
activities which are outside the scope of our
Upstream Energy target and a decline in emissions
for power generation activities where we have set
targets. Our targets include Scope 3 emissions for
Upstream Energy, Automotive manufacturing,
Aviation and UK Agriculture.
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Implementing our climate strategy (continued)
TCFD Strategy Recommendation B
Financed emissions for activities with targets (as at December 2024)
Activities
Scope 1,2 emissions (MtCO2e)
Scope 3 emissions (MtCO2e)
On-balance-sheet
lending
Undrawn
commitments and
contingent liabilities
Capital markets
financing
Data quality score1
On-balance-sheet
lending
Undrawn
commitments
and contingent
liabilities
Capital markets
financing
Data Quality score
Mining and Quarrying
Upstream Energy
0.7
3.0
0.9
3.1
7.6
22.2
6.6
3.1
Energy and water
Power Generation
0.5
9.2
4.5
3.2
—
—
—
—
Agriculture, Food and Forest Products
UK Agriculture
0.4
0.1
—
4.3
0.0
0.0
—
4.3
Manufacturing
Automotive manufacturing (LDV)
0.0
0.1
0.0
2.4
0.4
2.7
0.6
3.3
Cement manufacturing
0.3
0.4
0.0
2.0
—
—
—
—
Steel manufacturing
0.2
0.6
0.0
2.4
—
—
—
—
Mortgages
UK Housing (Convergence point)
1.4
0.1
0.0
3.5
—
—
—
—
Materials and Building
UK Commercial Real Estate
0.1
0.0
—
4.1
—
—
—
—
Transport
Aviation
0.5
2.7
0.9
3.0
0.1
0.6
0.2
3.0
Total Portfolio
4.1
16.2
6.3
—
8.1
25.5
7.4
—
Financed emissions for other activities not covered by targets (as at December 2024)
Activities
Scope 1,2 emissions (MtCO2e)
On-balance-sheet
lending
Undrawn
commitments and
contingent liabilities
Capital markets
financing
Data quality score
Mining and Quarrying
0.7
1.6
0.3
3.0
Energy and water
0.7
1.7
0.7
2.8
Agriculture, Food and Forest Products
2.3
1.1
—
4.8
Manufacturing
1.4
7.1
1.8
2.8
Mortgages
0.0
—
—
5.0
Materials and Building
0.2
0.2
0.0
3.9
Transport
0.4
3.1
2.9
3.7
Other Sectors
4.4
5.2
2.8
4.0
Total Portfolio
10.1
20.0
8.5
—
Government and central bank
18.9
—
—
—
Government and central bank (excluding LULUCF2)
20.5
—
—
—
Portfolio Data Quality score (Scope 1, 2)
3.7
Emissions covered under targets integrating 1.5°C  aligned
scenarios (excluding Government and central bank)
41%
Notes:
1For further details on Data quality score please refer 'Data sourcing and data quality'
section on page 51.
2Emissions excluding land-use, land-use change and forestry.
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Implementing our climate strategy (continued)
TCFD Strategy Recommendation B
Data sourcing and data quality
There are data quality challenges inherent in the
calculation of financed emissions.
Climate data, models and methodologies are
evolving – and are not yet at the same standard as
more traditional financial metrics. Our financed
emissions calculations rely on externally sourced
data mapped to internal customer and client
identifiers. The externally sourced data has various
limitations for each sector, including lack of
coverage, low resolution, consistency and
transparency of company-reported data, as well as
the time lag for external sources to report estimates
or actuals. Time lags in our external data could be
as much as two years for data such as company
value, company revenue share, emissions,
production capacity and capacity factors. As a
result, our financed emissions metrics are at best an
estimate of our clients' activities on a given date,
using the external data available at that point in
time.
We have scored the quality of the data we have
used to estimate our financed emissions using
PCAF's Global GHG Accounting and Reporting
Standard. In the Standard, data quality score DQ1
and 2 relates to high quality data from company
disclosures, DQ3 to emissions estimated using
physical activity data and DQ4 and DQ5 to
deriving emissions estimated using revenue or
asset-based emission factors. We disclose DQ 
score at an activity level and at portfolio level.
For activities where we have set targets (and for
our UK Housing convergence point), DQ is mostly
concentrated across DQ1/2 and DQ3, signifying
that most of the relevant estimated financed
emissions are either company-reported or
calculated using the company’s physical activity
data.
For activities where we have not set targets,
activities have DQ score spread across the scale
which signifies we have used a combination of
company-reported emissions and revenue/asset
fallbacks to calculate financed emissions.
Our data vendor does not provide a split for
reported emissions between DQ1 and DQ2. Hence,
where we have relied on reported emissions
sourced from the data vendor, we have
conservatively used DQ2 for calculating DQ scores
at an activity level. This indicates that we need to
consider the current estimate of financed emissions
for these activities as highly preliminary and
indicative only, and which can change materially
as we improve data quality. 
Our approach to reporting financed
emissions data
Given the evolving nature of climate data, models
and methodologies, past-period metrics may
change to reflect updates. To manage the impact of
these changes we have adopted a principles-based
approach to guide whether prior metrics and
baselines should be restated or re-baselined. Where
information has been  restated or re-baselined this
will be identified or explained.
We will continue to review and evolve our
approach as our processes mature and as
accounting practices become clearer.
•A restatement involves updating the historical
starting point for a period and, if the impact is
greater than five percentage points, recalculating
the historical performance.
•A re-baseline involves keeping the historical
performance constant and recalculating the
current period baseline to ensure consistency
when reviewing performance. The indicative
historical baseline will also be disclosed.
As a result, reported baseline metrics may change
from one reporting period to another and direct
like-for-like comparisons may not always be
possible from one reporting period to another.
Updates in external client data are captured in-year.
In line with our reporting approach for past period
metrics, we have re-baselined the following
metrics:
•Our Power baseline physical intensity metric
from 311 to 316 kgCO2e/MWh to reflect
revisions to our model and data sourcing. Since
the net impact of these revisions to the reported
progress was below our restatement threshold,
we have not restated the past period progress,
instead reflecting the impact in 2025.
•In 2025, the UK Housing portfolio intensity
metric has been re-baselined from 32.1 to 27.9
kgCO2e/m2 to reflect an updated methodology
which now considers sensitivities to energy
consumption patterns using publicly available
data which has a two-year lag. Despite the lag,
the additional information helps to better reflect
actual consumption trends.
•Our UK Commercial Real Estate portfolio
intensity metric has been re-baselined from 30.0
to 26.3 kgCO2e/m2 to reflect a similar updated
methodology noted above as well as an
expanded scope of the assessment to include
capital market financing activities.
Please refer to page 55 for the re-baselined metrics
for these sectors.
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Implementing our climate strategy (continued)
TCFD Strategy Recommendation B
Our approach to reporting financed emissions data
Scenario
Our approach
Error identified in our internal finance data or
methodology
Restatement
•Financed emissions metrics for all years impacted by the error will be recalculated including the baseline year
•If the impact to portfolio progress over the reporting period is less than 5 percentage points (pp) we will reflect the
updated progress in the current reporting period and update the baseline. If the impact is greater than 5pp we will restate
prior progress.
Changes to our methodology and/or data sources to
calculate financed emissions (for example, including
additional GHGs)
Re-baseline
•The updated methodology will be applied from the start of the current reporting period
•The last reported financed emissions spot metric will be recalculated using the new methodology/data source to provide
the new baseline. This will ensure consistency of data and methodology when calculating our performance
•The recalculated baseline and the progress achieved to date will be used to disclose the theoretical baseline for the year in
which the targets were originally set
•The cumulative progress will be for the current reporting period (using the new methodology) and the progress up until
the last reporting period (using the old methodology).
Updates to external counterparty data driven by timing
lags when data is reported (for example, counterparty
valuations or emissions estimates)
Capture in-year
•The impact of updated external data will be included in the current period financed emissions data and the progress
metric for the current reporting period
•Data lags are inherent to the process and Barclays will endeavour to use the latest available data. Historically reported
metrics will not be updated for data lags.
Financed emissions in scope
of our targets
Our targets
We set our initial targets for our Upstream Energy1
and Power portfolios in 2020, and since then have
expanded the scope of sectors covered under a target
to also include Cement, Steel, Automotive
manufacturing, Aviation, UK Commercial Real
Estate and UK Agriculture. We have also set a
convergence point for the UK Housing sector.
We keep our targets, policies that support our
progress towards them, and our year-on-year and
cumulative progress under review in light of the
rapidly changing external environment and our need
to balance a range of factors when managing our
portfolios, including commercial objectives, effective
risk management and the need to support
governments and clients both in delivering an orderly
transition and providing energy security.
See page 57 for information on future target progress.
Measuring our progress
We have developed our BlueTrackTM methodology to
measure and track our progress against our targets.
The first step of our methodology is to use an
external climate scenario to construct a Paris-aligned
portfolio benchmark that defines how a given
financing portfolio will need to reduce emissions over
time. We estimate certain financed emissions within
the selected boundary for a sector, then aggregate
these into a portfolio-level metric, which is then
compared to the benchmark. Our approach is
explained in more detail below.
ReadMore_Arrow.gif
Our Financed Emissions Methodology paper
(published in 2026) provides more details of our
methodology and can be found within the
Sustainability Resource Hub at: home.barclays/our-
sustainability-/sustainability-resource-hub/
reporting-and-disclosures/
Sector boundaries
We have set targets on the segment of the
value chain where either (i) it is generally
recognised that decarbonisation efforts are likely to
spur the rest of the sector value chain to fall into
alignment or (ii) where financiers are likely
to be able to engage with companies active
in that segment. Our choice of segment is based on
Barclays' own view, informed by guidance and
recommended practice from portfolio alignment
initiatives such as PACTA, SBTi and others.
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Implementing our climate strategy (continued)
TCFD Strategy Recommendation B
Emissions scope
Within the boundary of our target we aim to
capture the part of a company's value chain that
generates  most of their emissions, taking into
account considerations including materiality,
consistency to benchmark, level of control and
whether the emissions can be abated by the
company. The financed emissions covered under
BlueTrackTM are therefore a subset of the total
financed emissions for each customer or client, as
they only include the portion of the client's
activities that are within both the value chain we
have chosen for the sector, and the scope and type
of greenhouse gas emissions we deem material for
that activity. For example, our Upstream Energy
target includes Scope 3 emissions for carbon
dioxide and methane – recognising they are
significant for a company extracting fossil fuels.
Use of carbon credits
We do not allow company-purchased offsets such
as carbon credits to reduce emissions, as we
believe it is important to base a metric on
operational activities under a company's control.
We therefore do allow company-operated
removals, such as on-site carbon capture at a plant.
Given that company-operated removals are
currently marginal in the context of emissions, they
currently have no impact on our portfolio-financed
emissions metrics.
Portfolio-level metrics
Barclays uses two financed emissions metrics:
1. Absolute emissions: a measure of the absolute
emissions generated, or fair share of the
company's emissions over time;
2. Emissions intensity: how much CO2e (Carbon
Dioxide Equivalent) is released on average for a
certain amount of economic activity or material
produced.
We use absolute emissions for the Upstream
Energy and UK Agriculture sectors, whose
decarbonisation pathways rely on a reduction in
production volume as well as on a reduction in
intensity. The Upstream Energy sector cannot
reduce its carbon emissions intensity below a
certain point – a barrel of oil cannot be
decarbonised, for instance – and therefore a
reduction in absolute carbon emissions is more
appropriate. The Agriculture sector requires a shift
away from the production of meat and dairy
towards alternative protein sources, as farmers
respond to changing diets, and therefore a
reduction in absolute emissions is more
appropriate. We use emissions intensity for the
other sectors, whose decarbonisation pathways rely
primarily on reduction in intensity rather than
volumes. Both absolute and intensity metrics are
sensitive to factors which are not directly related to
real-world emissions. For example, absolute
emissions are sensitive to changes in the book
value of debt and equity, and intensity metrics are
sensitive to changes in revenue share.
Reference scenario1
Each of our 2030 targets were developed with
reference to a 1.5°C-aligned scenario. For the
majority, this was using the IEA's Net Zero by
2050 (NZE2050) scenario. In calculating a
convergence point for our UK Housing portfolio
and a target for UK Agriculture, we use a UK-
focused Balanced Net Zero Scenario developed by
the UK's Climate Change Committee (CCC BNZ).
For the UK CRE portfolio we use the CRREM
scenario that provides decarbonisation pathways
across different property types consistent with the
NZE2050 scenario. For the Aviation sector we use
the Mission Possible Partnership (MPP)'s
'Prudent' (PRU) scenario – a 1.5°C-compatible
roadmap for the sector to achieve net zero
emissions by 2050.
Baseline year
We measure our financed emissions for each
portfolio against a baseline metric determined in
the year we first assessed that target. The baseline
year therefore varies across the nine sectors
assessed to date, to ensure we are using the most
up-to-date data available when we set our targets –
or, in the case of UK Housing, a convergence
point.
Use of target ranges
Our 2030 financed emissions reduction targets for
five sectors (Power, Cement, Steel, Automotive
manufacturing, and Aviation) are expressed as
ranges. The upper end of each range represents the
reduction needed to align with the 1.5°C
benchmark pathway at the time we set these
targets. The lower end reflects our assessment of
sector and client commitments at that time. Since
these targets were set, the NZE2050 scenario we
used to inform these targets has been updated and
the scenario assumes slower progress to the
transition up to 20302. As a result, some of our
target ranges now exceed the emissions reductions
reflected in the latest 1.5°C scenario.
While we continue to seek to reduce our financed
emissions in line with our ambition to be a net zero
bank by 2050, our ability to achieve reductions
within these ranges at any given point in time
depends on a wide range of factors and scenario
assumptions as explained in the Future target
progress section on page 57.
Notes:
1When we first developed BlueTrackTM, the best available
scenario to develop Paris-aligned benchmarks for our
financing portfolios was the International Energy
Agency’s Sustainable Development Scenario (SDS)
which was aligned to a 1.7°C world. The 2025 targets set
for the Upstream Energy and Power sectors were
informed by the SDS scenario.
2International Energy Agency: iea.org/reports/world-
energy-outlook-2025
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Implementing our climate strategy (continued)
TCFD Strategy Recommendation B
Overview of financed emissions reduction targets and progress
Sector
Setting our targets
Monitoring our progress in 2025
Sector
Sector boundaries
Emissions
scope
GHG included
Reference
scenario
Target
metric
Unit of
measurement
Baseline
year
Target versus baseline
Cumulative
change
Absolute
emissions
(MtCO2e)
Physical intensity
Upstream
Energy
Upstream Energy (producers of
coal, oil, gas and NGLs)
1,2 & 3
Carbon dioxide and
methane
IEA SDS
Absolute
emissions
MtCO2e
(absolute)
2020
-15% by end of 2025
-41%
43.7
59.2 gCO2e/MJ
IEA NZE2050
-40% by end of  2030
Power
Power generators
1
Carbon dioxide
IEA SDS
Physical
intensity
kgCO2e/MWh
2020
-30% by end of 2025
-35%
13.6
204
IEA NZE2050
-50% to -69%
by end of 2030
Cement
Cement manufacturers
1 & 2
All GHGs
IEA NZE2050
Physical
intensity
tCO2e/t
2021
-20% to -26%
by end of 2030
-13%
1.5
0.551
Steel
Steel manufacturers
1 & 2
All GHGs
IEA NZE2050
Physical
intensity
tCO2e/t
2021
-20% to -40%
by end of 2030
-30%
0.8
1.352
Automotive
manufacturing
Light Duty Vehicles
manufacturers
1,2 & 3
All GHGs for Scope
1 and 2; carbon
dioxide for Scope 3
IEA NZE2050
Physical
intensity
gCO2e/km1
2022
-40% to -64%
by end of 2030
-3%
3.6
169.1
Aviation
Commercial Aviation (Air
Travel) – Passenger (including
belly cargo) and Dedicated cargo
1 & 3
Carbon dioxide for
Scope 1; All GHGs
for Scope 3
MPP Prudent
Physical
intensity
gCO2e/RTK
2023
-11% to -16%
by end of 2030
-2%
4.6
866
UK Commercial
Real Estate
UK Corporate Bank
1 & 2
Carbon dioxide,
methane and nitrous
oxide
CRREM II
Physical
intensity
kgCO2e/m2
2023
-51% by end of 2030
-6%
0.1
24.7
UK Agriculture
Livestock and dairy farmers
1, 2 & 3
Carbon dioxide,
methane and nitrous
oxide
CCC BNZ
Absolute
emissions
MtCO2e
2023
-21% by end of 2030
-13%
0.5
N/A
UK Housing2
UK buy-to-let and owner-
occupied mortgages, Social
Housing and Business Banking
1 & 2
Carbon dioxide,
methane and nitrous
oxide
CCC BNZ
Physical
intensity
kgCO2e/m2
2023
Portfolio convergence
point vs. baseline
-3%
1.6
27.1
-40% by end of 2030
Notes:
1Physical intensity (CO2e emissions per v-km travelled by LDV produced), expressed in gCO2e/km.
2Barclays has identified a 2030 emissions intensity convergence point for UK Housing but has not set a formal target.
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Implementing our climate strategy (continued)
TCFD Strategy Recommendation B
Baselines at December 2025
Sector
Unit
Baseline year
Baseline metric
(last reported)
Previously reported metrics
Recalculated metrics
Financed emissions
for December 2024
Change at December
2024
(percentage change)
Recalculated
financed emissions
for December 2024
Theoretical
baseline metric
(re-baselined)
Upstream Energy1
MtCO2e (absolute)
2020
74.1
No major impact of methodology changes
Power3
kgCO2e/MWh
311
219
-30%
225
316
Cement1
tCO2e/t
2021
0.631
No major impact of methodology changes
Steel1
tCO2e/t
1.945
No major impact of methodology changes
Automotive manufacturing1
gCO2e/km
2022
174.8
No major impact of methodology changes
Aviation1
gCO2e/RTK
2023
882
No major impact of methodology changes
UK Commercial Real Estate
kgCO2e/m2
30
29.5
-2%
25.9
26.3
UK Agriculture1
MtCO2e (absolute)
0.53
No major impact of methodology changes
UK Housing2
kgCO2e/m2
32.1
31.8
-1%
27.6
27.9
Notes:
1Baseline values have not changed in the current year.
2Barclays has identified a 2030 emissions intensity convergence point for UK Housing but has not set a formal target.
3The power sector has been re-baselined due to a data sourcing update. The impact of this change is not considered material.
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Implementing our climate strategy (continued)
TCFD Strategy Recommendation B
BlueTrack™ dashboard
Progress of our financed emission metrics
Upstream Energy
Absolute emissions (MtCO2e) (Indexed 2020 = 100)
1
Dec’2025 target:
(-15%)
2030 target:
(-40%)
Dec'25: 43.7 
(-41%)
2020
2025
2030
Green Dot line.gif
IEA NZE
Benchmark: World
Barclays_progress_Key.gif
Barclays' progress
u
Portfolio target
Steel
Physical Intensity (tCO2e/t) (Indexed 2021 = 100)
55
2030 target range:
(-20% to -40%)
Dec'25: 1.352
(-30%)
2020
2025
2030
Green Dot line.gif
IEA NZE
Benchmark: World
Barclays_progress_Key.gif
Barclays' progress
u
Portfolio target
(range)
UK Agriculture
Absolute emissions (MtCO2e) (Indexed December 2023 = 100)
Power
Physical Intensity (kgCO2e/MWh) (Indexed 2020 = 100)
111
Dec'2025 target:
(-30%)
2030 target range:
(-50% to -69%)
Dec'25:204
(-35%)
2020
2025
2030
Green Dot line.gif
IEA NZE
Benchmark: World
Barclays_progress_Key.gif
Barclays' progress
u
Portfolio target
(range)
Automotive manufacturing
Physical Intensity (gCO2e/km) (Indexed December 2022 = 100)
206
Dec'25: 169.1
(-3%)
2030 target range:
(-40% to -64%)
2020
2025
2030
Green Dot line.gif
IEA NZE
Benchmark: World
Barclays_progress_Key.gif
Barclays' progress
u
Portfolio target
(range)
UK Housing 
Physical Intensity (kgCO2e/m2) (Indexed December 2023 = 100)
Cement
Physical Intensity (tCO2e/t) (Indexed 2021 = 100)
259
2030 target range:
(-20% to -26%)
Dec'25:0.551
(-13%)
2020
2025
2030
Green Dot line.gif
IEA NZE
Benchmark: World
Barclays_progress_Key.gif
Barclays' progress
u
Portfolio target
(range)
Aviation (passenger and cargo)
Physical Intensity (gCO2e/RTK) (Indexed December 2023 = 100)
83
2030 target range:
(-11% to -16% )
Dec'25:866
(-2%)
2023
2025
2030
Green Dot line.gif
MPP Aviation
Pathway
Barclays_progress_Key.gif
Barclays' progress
u
Portfolio target
(range)
UK Commercial Real Estate
Physical Intensity (kgCO2e/m2) (Indexed December 2023 = 100)
234
287
165
2030 target:
(-21%)
Dec'25:27.1
(-3%)
2030 target:
(-51%)
Dec'25: 24.7
(-6%)
Dec'25: 0.46
(-13%)
2030 convergence point:
(-40%)
2023
2025
2030
2023
2025
2030
2023
2025
2030
Green Dot line.gif
CCC - Synthetic
BNZP Scenario:
UK
Barclays_progress_Key.gif
Barclays' progress
u
Portfolio target
Green Dot line.gif
CCC - Synthetic
BNZP Scenario:
UK
Barclays_progress_Key.gif
Barclays' progress
▲
Portfolio convergence
point
Green Dot line.gif
CRREM II- 1.5
degree
Barclays_progress_Key.gif
Barclays' progress
u
Portfolio target
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Implementing our climate strategy (continued)
TCFD Strategy Recommendation B
Update on progress against targets
We have successfully achieved our 2025 financed
emissions reduction targets for both the Upstream
Energy and Power portfolios.
Upstream Energy
We achieved our 2025 target to reduce our absolute
financed emissions by 15%. Cumulatively our
absolute financed emissions from our Upstream
Energy portfolio have decreased by 41% from our
2020 baseline.
Our 2025  financed emissions comprised
approximately 79% from clients with oil, gas and
natural gas liquids (NGLs) production activities,
and 21% from clients with coal production.
Power
We achieved our 2025 target to reduce our Power
financed emissions intensity by 30% from a 2020
baseline. Cumulatively our Power portfolio
emissions intensity has decreased by 35% from our
updated 2020 baseline, see page 51.
Aviation
Our Aviation portfolio financed emissions intensity
has cumulatively reduced by 2% from our 2023
baseline.
Automotive manufacturing
Our Automotive manufacturing portfolio financed
emissions intensity has cumulatively decreased by
3% from our 2022 baseline.
Steel
Our Steel portfolio financed emissions intensity
has cumulatively decreased by 30% from our 2021
baseline.
Cement
Our Cement portfolio financed emissions intensity
has cumulatively decreased by 13% from our 2021
baseline.
UK Agriculture
Our UK Agriculture portfolio absolute financed
emissions have cumulatively decreased by 13%
from our 2023 baseline.
UK Commercial Real Estate
Our UK Commercial Real Estate portfolio financed
emissions intensity has cumulatively decreased by
6% from our  2023 baseline which was re-
baselined in 2025  (see page 51).
UK Housing
Our UK Housing portfolio financed emissions
intensity has cumulatively decreased by 3% from
our 2023 baseline, which was re-baselined in 2025
(see page 51).
We continue to make strong progress against our
EPC ambition for 55% of in-scope properties and
collateral with a known EPC to be rated band C or
better by 2030, achieving 51.4% by the end of
2025.
ReadMore_Arrow.gif
Further details on each of these portfolios and sector
targets can be found in Barclays Transition Update:
home.barclays/content/dam/home-barclays/
documents/citizenship/Sustainability/Barclays-
Transition-Update.pdf
Basis of Preparation
Changes in our portfolio metrics reflect evolving
financing activity, improved data inputs, and
methodology refinements detailed in our latest
Financed Emissions Methodology paper.
In line with our established reporting approach, we
have re-baselined our Power, UK Commercial Real
Estate and UK Housing metrics as noted on page
51.
ReadMore_Arrow.gif
See 'Data sourcing and data quality' on page 51 for
more information on the data used to estimate our
financed emissions
ReadMore_Arrow.gif
Further details of how climate risk-related
considerations are managed can be found in the
managing impacts in lending and financing section
on page 163.
EPC ratings of properties and collateral
in scope of EPC ambition
A
365
B
C
D
E
A
EPC Rating A
4,492
B
EPC Rating B
141,972
C
EPC Rating C
263,583
D
EPC Rating D
281,279
E
EPC Rating E
86,366
F
EPC Rating F
16,356
G
EPC Rating G
3,269
2025 total
797,318
F
G
Notes:
1EPC ambition scope does not currently include Private
Bank due to EPC data reporting limitations.
2Metric based on number of properties and collateral in
portfolios that make up the EPC ambition scope as of
31 December 2025.
3EPC data for Barclays UK mortgages and Kensington
Mortgage Company Limited are as of 30 September 2025.
Matched EPC data for Social Housing and Business
Banking Real Estate are as of 31 December 2025.
Future target progress
Our ability to make progress towards our 2030
financed emissions reduction targets depends
heavily on our clients’ ability to decarbonise their
business models. This, in turn, is influenced by a
wide range of external factors including market
developments, technological progress and its
financial viability, public policy interventions,
regulatory alignment, changes to societal
behaviour, geopolitical developments and regional
variations, energy security requirements, and an
orderly transition. For more detail, please see
'Implementing our strategy against a shifting
landscape' on page 31.
Our sector portfolios will be affected by the
complexity and significant uncertainties around the
transition to a low-carbon economy. For example,
aviation continues to depend on future sustainable
aviation fuel (SAF) price and availability, as well
as the continued production and delivery of lower
emissions aircraft.
Similarly, decarbonisation of the automotive sector
depends on the pace of the adoption of electric
vehicles and impacts from related policy initiatives
and regulation in our key markets.
Additionally, within UK Commercial Real Estate
and UK Housing, decarbonisation is significantly
dependent on the growing share of renewable
energy sources in the UK energy mix and
deployment of low carbon heating solutions.
Globally, the expected pace and increase of AI-
driven energy demand may impact our Upstream
Energy and Power clients' decarbonisation
progress.
Our metrics will continue to be impacted in
the future as data availability and quality,
methodologies, guidance and best practices for
calculating financed emissions, all involving
varying estimation levels, continue to evolve and
be refined.
Our Cement and Steel portfolios are comprised of a
small number clients. We rely on data reported by
those clients. Changes in the availability and
quality of that data and changes in our financing
activity with these clients can have a material
impact on our financed emissions intensity metrics
for these portfolios.
We monitor our target performance regularly,
recognising metrics are sensitive to the factors
described above as well as changes in our
financing mix, capital markets shifts, client
financing needs and client emissions data. We
continue to manage our portfolios and will
continue to reassess our approach as new
information becomes available, balancing between
our and our clients' commercial goals, including
potential franchise impacts, risk management and
other non-financial objectives in support of our
strategy. Our progress will likely remain non-linear
amid these complexities and the significant
uncertainties around the transition to a low-carbon
economy.
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Implementing our climate strategy (continued)
TCFD Strategy Recommendation B
Achieving net zero operations
We are working towards achieving net
zero operations as part of our ambition to be
a net zero bank by 2050. This includes setting
and meeting various milestones1  and targets1
to reduce our operational emissions, with
significant progress already made.
Net zero operations approach
To achieve net zero operations we are pursuing a
state in which we will achieve a greenhouse gas
(GHG) emissions reduction of our Scope 1, Scope
2 and Scope 3 operational emissions2 consistent
with a 1.5°C-aligned pathway and counterbalance
any residual emissions. We aim to develop our
approach to counterbalancing residual emissions as
we approach 2050, by evaluating the latest
technology and market practices on carbon credits.
We continue to focus our efforts on the most
emission-intensive areas of our operations and
where we think we have the greatest ability to
influence a reduction in those emissions over time.
We pursue this recognising that our progress is
likely to be non-linear amid the significant
uncertainties around the transition to a low-carbon
economy.This is because projects will take time to
be fully realised and because we depend on
external factors, including changes in legislation,
regulation and governmental policy, as well as the
decarbonisation efforts of our Third-Party Service
Providers (TPSPs)3 and the energy grids in the
markets where we operate.
We aim to continue evaluating and evolving our
approach, taking into consideration internal
management decisions and external factors,
including the latest scientific developments and
market standards.
Progress to date
Barclays has achieved all its 2025 net zero
operations milestones and targets, continuing to
source 100% renewable electricity for our global
real estate portfolio4 and reducing our Scope 1 and
2 market-based emissions by 97% against a 2018
baseline - exceeding our 90% reduction target.
We maintained 100% renewable electricity
sourcing for our global real estate portfolio through
instruments including green tariffs5 (2%), energy
attribute certificates (EACs6)(49%), and EACs
from a power purchase agreement (PPA)(49%).
We have also achieved our milestone to have 100%
of our UK corporate vehicle fleet transition to
electric vehicles (EVs), and exceeded our
milestone that 70% of suppliers, by addressable
spend8, have science-based GHG emissions
reduction targets9 in place— having achieved
73%10 by the end of the 2025 reporting year.
Building on this progress, in 2025 we reviewed our
milestones and targets and plan to:
•Conclude reporting on our achieved 2025 targets
and milestones, while continuing to work
towards our 2030, 2035 and 2050 milestones.
•Continue sourcing 100% renewable electricity
through to the end of 2030, signalling demand
for renewable electricity generation in the
markets where we operate.
2025 targets and milestones achieved
Targets by the end of 2025
FY2025 performance
FY2024 performance
100%
renewable electricity sourcing
for our global real estate portfolio
milestone achieved.gif
100%
100%
90%
absolute reduction in our Scope 1 and 2 market-
based GHG emissions against a 2018 baseline
milestone achieved.gif
'  97%
95%
Milestones by the end of 2025
FY2025 performance
FY2024 performance
100%
electric vehicles (EVs) transition
for UK company cars
milestone achieved.gif
100%7
98%7
70%
of our suppliers, by addressable
spend8, having science-based GHG emissions
reduction targets9 in place
milestone achieved.gif
73%10
64%10
Notes:
1In this Achieving net zero operations section, a reference
to a 'milestone' denotes an indicator we are working
towards and report against and a reference to a 'target'
denotes an indicator linked to our executive
remuneration.
2We define the scope of our Scope 3 operational
emissions for the purposes of our net zero operations
approach, to include the following GHG Protocol Scope
3 categories: supply chain (Category 1,2 and 4), waste
(Category 5), business travel (Category 6) and leased
assets (Category 8 and 13).
3TPSP means any entity that has entered into an
arrangement with Barclays in order to provide business
functions, activities, goods and/or services to Barclays.
4In this Achieving net zero operations section a reference
to global real estate portfolio includes offices, campuses,
branches, warehouses and data centres within our
operational control.
5Green tariffs (retail procurement) are standardised
renewable electricity products in regulated electricity
markets offered by utility companies, allowing large
commercial and industrial customers to buy bundled
renewable electricity through a special utility tariff rate.
Project-specificity is not a requirement for retail
procurement.
6EACs are standardised, tradable instruments, that prove
that generally 1 MWh of electricity has been generated
from a renewable source and added to a grid.
7The performance metric comprises Battery Electric
Vehicles and Plug-In Hybrid Vehicles that are at a
maximum of 50g CO2/km and a minimum 30 miles in
electric range.
8Addressable spend is a subset of external costs incurred
by Barclays in the normal course of business where
Procurement has oversight over spend. It excludes costs
such as regulatory fines or charges, exchange fees,
taxation, employee expenses or litigation costs and
property rent.
9Targets are considered ‘science-based’ if they are in line
with what the latest climate science deems necessary to
meet the goals and timelines of the Paris Agreement –
limiting global warming to well below 2°C above pre-
industrial levels and pursuing efforts to limit warming to
1.5°C.
10The performance metric reflects the number of TPSPs, by
addressable spend, that contribute to our supply chain
emissions and have science‑based targets in place. The
2025 reporting period addressable spend data is based on
data extracted on 3 November 2025.
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Implementing our climate strategy (continued)
TCFD Strategy Recommendation B
Our net zero operations milestones1
By the end of
Net zero operations milestones
FY2025 performance
FY2024  performance
2030
50% absolute reduction in our Scope 1 and 2 location-based GHG
emissions against a 2018 baseline
62%
56%
100% EVs or ultra-low emissions vehicles (ULEVs) for all company cars
68%2
57%2
90% of  our suppliers, by addressable spend3, having science-based GHG
emissions reduction targets4 in place
73%5
64%5
50% absolute GHG supply chain emissions6 reduction against a 2018
baseline
39%8
35%8
2035
10MW on-site renewable electricity capacity installed across our global
real estate portfolio
2.33 MW
0.40 MW
115 kWh/m2/year average energy use intensity across our corporate
offices7
234 kWh/m2/year
225 kWh/m2/year
2050
90% absolute GHG supply chain emissions6 reduction against a 2018
baseline
39%8
35%8
Our approach to operational climate-
related data
Accurate and meaningful climate-related data9 is
central to our net zero operations strategy. The data
helps us better identify sources of emissions,
understand which actions to prioritise to reduce
these emissions, and model expected impacts of
our activities and external factors on our
performance.
We continue to focus our efforts on increasing our
climate-related data quality and coverage. For
example, in 2025, 60% of our supply chain
emissions data was provided directly by our
TPSPs, compared with 2018, when no such data
was collected.
However, due to the evolving nature of climate-
related data, market methodologies and our
continuous data enhancements, we are likely to see
changes to previously reported figures and the
overall trajectory of our decarbonisation efforts.
In 2025 we recalculated our operational emissions
2018 baseline to reflect business changes, by:
•Incorporating emissions from Tesco Bank
operations following Barclays' acquisition of the
Tesco Bank business on 1 November 2024.
•Excluding emissions from Hamburg operations
following Barclays' sale of its consumer finance
business in Germany on 3 February 2025.
To calculate our 2024 performance, we used the
2018 baseline reported in our FY2024 disclosures,
and to calculate our 2025 performance we used our
recalculated 2018 baseline (reflecting these
business changes).
We also recalculated our previously reported
supply chain emissions 2018 baseline and 2024
emissions due to the UK Department for
Environment, Food & Rural Affairs (Defra)
updating its GHG emissions conversion factors.
Barclays applies these factors in the calculation of
its spend-based supply chain emissions. Following
this recalculation we have observed an overall
reduction in both our 2018 baseline and 2024
supply chain emissions. This update led to a
change of our previously reported 2024 supply
chain performance (from 36% to 35% reduction in
GHG emissions relative to the 2018 baseline).
For more details on our operational emissions
accounting approach please refer to the Barclays
Sustainability Reporting Framework, found here:
home.barclays/investor-relations/reports-and-
events/annual-reports/.
Notes:
1We report on our zero waste milestone in the context of
our nature programme, on page 60.
2For UK vehicles the performance metric comprises,
BEVs and PHEVs that are at a maximum of 50g CO2/km
and a minimum 30 miles in electric range; for Europe
vehicles, BEVs and PHEVs that are at a maximum of 50g
CO2/km; for India vehicles, BEVs only.
3Addressable spend is a subset of external costs incurred
by Barclays in the normal course of business where
Procurement has oversight over spend. It excludes costs
such as regulatory fines or charges, exchange fees,
taxation, employee expenses or litigation costs and
property rent.
4Targets are considered ‘science-based’ if they are in line
with what the latest climate science deems necessary to
meet the goals and timelines of the Paris Agreement –
limiting global warming to well below 2°C above pre-
industrial levels and pursuing efforts to limit warming to
1.5°C.
5The performance metric reflects the number of TPSPs, by
addressable spend, that contribute to our supply chain
emissions and have science‑based targets in place. The
2025 reporting period addressable spend data is based on
data extracted on 3 November 2025.
6Our reporting of supply chain emissions includes the
following GHG Protocol Scope 3 categories: Category 1:
Purchased Goods and Services, Category 2: Capital
Goods, Category 4: Upstream transportation and
distribution. In 2025 we reported GHG emissions of
Categories 1, 2 and 4 by aggregating these under
Category 1.
7Our EUI milestone includes energy and floor space from
our campuses and offices.
8VAT, where applicable, is currently included in our
spend-based supply chain emissions data.The 2025
reporting period addressable spend data is based on data
extracted on 3 November 2025.
9In this net zero operations section, climate-related data
refers to quantitative and qualitative data that informs our
net zero operations strategy. This may include but is not
limited to GHG emissions data, energy and water usage,
TPSP decarbonisation activities and industry data on
climate scenarios.
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60
Implementing our climate strategy (continued)
TCFD Strategy Recommendation B
Reducing our Scope 1 and 2 emissions
Global real estate portfolio
We are making progress towards our 2030 Scope 1
and 2 location-based emissions reduction
milestone, having by the end of 2025, reduced
these emissions by 62% against a 2018 baseline.
This progress was driven by:
•A reduction in our operational energy demand
from the consolidation of our global real estate
portfolio.
•Improvements in energy efficiency of our global
real estate portfolio.
•The targeted electrification of our global real
estate portfolio and our vehicle fleet.
KWh
•The decarbonisation of external grids in the
markets where we operate.
We continued to progress decarbonisation
initiatives across our real estate portfolio by
implementing transformation projects across
several of our campuses. For example, by the end
of 2025:
•We installed 2.33 MW of on-site renewable
electricity capacity across our global real estate
portfolio, with the Whippany1 campus making
the largest contribution through the installation
of 3,400 solar panels.
•At 1 Churchill Place2, upgrades to the building
management system (BMS), installation of solar
panels and multi-function units contributed to an
estimated 11%3 year on year reduction in the
building's electricity consumption.
These transformation projects are complemented
by our ongoing efforts to improve energy
efficiency across selected locations in our global
real estate portfolio. For example, in 2025 as part
of our energy optimisation programme at our
Pune4, Noida5 and Mumbai6 locations we adjusted
our BMS during periods of low or no occupancy to
reduce these properties' energy demand. These
types of initiatives have contributed to a 51%
reduction in our energy consumption across our
global real estate portfolio compared to 2018.
Figure 1: Impacts of our energy optimisation
programme at our Pune campus7
1769
A
B
Working day
Public holiday
Weekend day
A
Energy consumption with adoption of energy
optimisation programme
B
Energy consumption with no energy optimisation
programme
As we advance the energy optimisation programme
and invest in energy-efficient equipment across
selected locations in our global real estate portfolio,
we recognise that energy savings may fluctuate over
time and will be realised progressively as those
improvements begin to take effect. By the end of
2025, the energy use intensity (EUI) of our
corporate offices8 was 234 kWh/m²/year, an
increase from prior year driven by our corporate
office footprint consolidation. Overall, however, we
have been operating our corporate offices more
efficiently, as our EUI has reduced by 26% against a
2018 baseline.
In addition to transformation projects and ongoing
energy efficiency activities, we are working with
our landlords to pursue electrification and energy
efficiency upgrades through our Green Leasing
Toolkit. Since its launch in 2023, we have
embedded green lease clauses9 into 68% of newly
acquired or renewed offices and campus leases. This
is a significant development given our leases makes
up a substantial proportion of our Scope 1 and 2
emissions.
In 2025 we updated our Sustainability Design and
Construction Checklist, by including nature-related
considerations that align to our initial real estate
LEAP10 (Locate Evaluate Assess Prepare)
assessment findings11. This work is helping us to
better understand and manage potential nature-
related impacts within our real estate portfolio.
To manage our nature-related impacts, we are also
delivering on our zero waste programme12. Across
our campuses13 we have an ambition to achieve and
maintain TRUE (Total Resource Use and
Efficiency) zero waste certified projects by the end
of 2035. By the end of 2025, we diverted 56% of
our campuses'  waste away from landfill,
incineration and the environment, against a
milestone to divert 90% by the end of 2035.
Technology
In 2025, we built and launched our Managed Lab
Service at our Radbroke campus - a secure micro
data centre environment to support validation and
testing of current and next‑generation IT hardware
and software. The facility is intended to support
our resilience, end-of-life management capabilities
for our IT infrastructure, and adoption of emerging
low-emission technologies, including the testing of
direct liquid cooling capabilities.
Corporate vehicle fleet
By the end of 2025, as part of our commitment to
Climate Group’s EV100 initiative, we achieved our
milestone to have 100% of our UK corporate
vehicle fleet transition to electric vehicles (EVs).
We have also made progress in transitioning our
global corporate vehicle fleet to electric vehicles
(EVs) or ultra-low emissions vehicles (ULEVs)
having transitioned 68% of our 5,216 global fleet.
We continue to monitor market developments,
such as the adoption of Zero Emission Vehicles
(ZEVs, which emit zero emissions at the tailpipes),
as we transition our global fleet to EVs. We also
recognise we are largely dependent on transport
policy and infrastructure decarbonisation in the
markets where we operate. These factors will
influence our ability to progress towards our 2030
milestone.
Notes:
1Buildings 100, 300 & 400, Jefferson Park, Whippany, NJ
07981, USA.
21 Churchill Place, Canary Wharf, London, E14 5HP, UK.
3Data represents reduction when comparing September 2024
and September 2025 electricity consumption for 1 Churchill
Place.
4Gera Commerzone SEZ, Eon It Park Road, Kharadi, Pune,
411014, India.
5Candor Techspace, Institutional Plot No 2, 1& 2 Blk B,
Sec-62, Gautam Budh Nagar, Uttar Pradesh, Noida, 201309,
India.
6Nirloin Knowledge Park, Wing B Block B-6, Off Western
Exp Hwyi, Goregaon (East), Mumbai, 400063, India.
7Figure 1 represents the energy use patterns on a normal
working day, a public holiday and a weekend day, at our
Pune campus, which has adopted the energy optimisation
programme. It highlights the resulting reduction in
energy consumption from the programme, a trend we
have observed across locations in our global real estate
portfolio implementing the programme.
8Our EUI milestone includes energy and floor space from
our campuses and offices.
9For more detail on our green lease clauses, please see page
75 of Barclays PLC Annual Report 2024.
10Taskforce on Nature-related Financial  Disclosure’s (TNFD) 
methodology.
11Refer to page 77 of Barclays PLC Annual Report 2024 to
find out more on our TNFD LEAP assessment findings.
12For more detail on the zero waste programme, please see
page 77 of Barclays PLC Annual Report 2024.
13Campuses include 1 Churchill Place, London, Radbroke,
Northampton, Glasgow, Whippany, 745 7th Avenue, New
York, Wilmington, Pune, Chennai and Noida. Chennai and
Noida have been classified as campuses in our 2025
operational emissions reporting year.
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Implementing our climate strategy (continued)
TCFD Strategy Recommendation B
Addressing our Scope 3 operational
emissions
In 2025, supply chain emissions accounted for the
2025
2024
2018
largest proportion (67%) of our total operational
GHG emissions1. While emissions from waste and
leased assets are comparatively lower, we remain
committed to identifying and pursuing opportunities
to reduce them. Further details on our  waste and
leased assets approach can be found in the Global real
estate portfolio section on page 60.
Supply chain
In the 2025 reporting year, we observed a 39%
reduction in our absolute supply chain emissions
relative to the 2018 baseline. While this represents
progress, it is important to note that approximately
40% of our supply chain emissions are estimated
using spend-based data. As a result, reported
reductions may not fully reflect actual
decarbonisation within our supply chain. To look
to address this limitation, we work with our TPSPs
to enhance the availability and quality of our
supply chain climate-related data, enabling more
accurate tracking of our emissions reduction
milestones.
We leverage Carbon Disclosure Project (CDP) and
EcoVadis as platforms to gather data and engage
with TPSPs. In 2025, 89% of invited TPSPs
responded to CDP, demonstrating strong
engagement across our supply chain. This enabled
us to enhance our use of primary supply chain
emissions data, reaching 60% by year-end.
Supply chain emissions primary
and spend-based data
1310
A
Spend-based data*
B
Primary data**
Notes:
* Spend-based data: data based on the calculation of the
economic value of the goods and services purchased,
multiplied by relevant industry average GHG emission
factors (i.e. Defra).
**Primary data: GHG emissions data sourced from TPSPs.
TPSP engagements also supported us to exceed our
milestone of 70% of suppliers, by addressable
spend, having science-based GHG emissions
reduction targets in place — achieving 73%.
Insights from our TPSP engagements and supply
chain emissions were incorporated into our
Supplier Transition Framework (STF)2, identifying
priority TPSPs that accounted for approximately
68% of Barclays' supply chain emissions in the
2024 reporting year. We are working closely with
these priority TPSPs and their Barclays
Accountable Executives to develop strategic,
actionable engagement plans aimed at driving
continuous improvement in data quality, climate
commitments, and decarbonisation opportunities.
Our approach is tailored to support priority TPSPs'
unique needs, recognising that they are at different
stages in their transition journeys.
We continued to upskill our TPSPs Barclays
Accountable Executives, supplier managers and
sourcing colleagues on the sustainability impact of
our supply chain to support with the delivery of the
engagement plans.
We also continued to seek to negotiate climate-
related requirements in our TPSP contract terms
and set climate-related expectations in the Barclays
TPSP CoC.
In 2025 we also began assessing our supply chain
nature-related impacts by using the LEAP
approach. Through this assessment, we identified
27 of 120 supply chain goods and services
categories with potential for significant3 nature-
related impacts. We are using these findings to
prioritise pilot engagements with selected TPSPs,
focusing on their maturity on nature-related topics.
This pilot initiative is integrated within the STF
strategic engagement plans.
Travel
Our 2025 total colleague business travel emissions
reduced by 45% compared to the 2018 baseline,
partly driven by an update in external emissions
factors and a shift in business travel behaviours.
To inform our decarbonisation approach we plan to
continue monitoring our business travel emissions
data. However, we recognise that where we can't
reduce travel, to decarbonise these emissions we
are dependent on transport and grid
decarbonisation in the markets where we operate.
Carbon credits
In 2025 we signed an offtake agreement with
UNDO4, a UK-based climate technology company,
with the intent to contribute to high-potential
climate mitigation projects. Under this agreement,
UNDO expects to permanently remove 6,5385
tonnes of carbon dioxide from the atmosphere
through enhanced rock weathering. These offtake
agreements are funded through a carbon price on
internal travel and forms part of our approach to
focus on catalytic high-integrity carbon dioxide
removal technologies. We do not use this for
carbon offsetting.
Net zero operations co-benefits
As we progress on our transition to net zero
operations, we seek to deliver strategic co-benefits
for Barclays and its key stakeholders. These
include driving cost savings - for example, through
the energy optimisation programme - strengthening
operational resilience, identifying commercial
opportunities by collaborating with Climate
Ventures and Unreasonable Impact companies, and
building stronger relationships with TPSPs and
clients.
Notes:
1In this net zero operations section, our total accounted
operational GHG emissions include Scope 1, Scope 2
(location-based) and Scope 3 Category 1-8 and 13. Scope
3 Category 3 and 7 currently are not part of our net zero
operations approach.
2For more detail on the Supplier Transition Framework
structure, please see page 57 of  the Barclays Transition
Update.
3Significance is determined through ENCORE (Exploring
Natural Capital Opportunities, Risks, and Exposure) a
industry-standard tool to help businesses assess how they
may depend on and impact nature.
4To find out more please see our press release with
UNDO: home.barclays/news/press-releases/2025/09/
barclays-backs-british-climate-tech-pioneer-undo-in-
landmark-car/
5This offtake has not been netted against our operational
emissions, as we continue to focus our efforts to reduce
our operational emissions consistent with a 1.5oC-aligned
pathway.
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Implementing our Climate Strategy (continued)
TCFD Strategy Recommendation B
Embedding climate and
sustainability into our business
We are embedding climate and sustainability
throughout Barclays, taking into account the
impact of climate-related risks and
opportunities on our businesses, strategy and
financial planning.
Impact of climate-related risks
and opportunities on our business,
strategy and financial planning
Barclays’ 2025 financial planning process included
a review of our strategy, its implementation, and
tracking of our progress against climate-related
targets – as well as capturing a view of climate-
related risks and opportunities.
During 2025 we continued to enhance our monthly
reporting framework to cover a view of the balance
sheet and revenues from sustainable and transition-
related activity. This supports our ability to review
our Sustainable and Transition  Finance portfolio at
greater granularity and improve relevant business
engagement through the financial planning process.
Enhancements were made to help us further
evaluate the portfolio's performance and identify
opportunities to maximise revenue generation
activities. 
We also considered impairment over the horizon of
the financial plan. There are no associated material
amendments required to the 2025 financial plan.
All key businesses and applicable functions are
involved in integrating climate-related risks and
opportunities into our financial planning process.
Implementing our climate strategy is managed
through central Sustainable Finance teams under
the Group Head of Sustainable and Transition
Finance.
For example:
•Our climate strategy is a factor in our finance
planning process with a pathway towards aiming
to achieve this as well as risks and opportunities
reviewed with business heads.
•We continue to develop our sustainable and
transition finance to ensure that we have a full
offering for our clients and customers.
•We strive to continue to decarbonise our own
operations, reducing our Scope 1 and 2
emissions and our Scope 3 operational
emissions.
•We measure and track progress towards our
financed emissions reduction targets through our
BlueTrack methodology.
•We conduct portfolio reviews to monitor
whether business activities are conducted within
Barclays’ mandate and aligned with our
expectations, and whether they are of an
appropriate scale relative to the risk and reward
of the underlying activities. Mandate & Scale
Exposure Controls form part of our overall Risk
Appetite Control Framework and climate risks
have been integrated into annual credit portfolio
reviews for elevated risk sectors since 2020. We
continue to monitor against mandate and scale
limits linked to scoring within our Client
Transition Framework.
The 2025 financial planning process used a five-
year baseline scenario to consider the impacts of
climate risks. The baseline scenario implicitly
considered the impact of current and agreed
climate policies across the UK, US and EU on key
macroeconomic variables (such as GDP growth
and unemployment rates), consistent with market
consensus forecasts. The outcome of this
assessment found only a de minimis impact from
climate-related factors on those macroeconomic
variables used to project financial performance.
We will continue to review how climate risks
manifest in the economy through a baseline
scenario.
Workstreams specifically related to finance have
been further embedded within our overall global
financial planning processes, including dedicated
climate management reporting information. Further
details of how this work has served as an input in
our five-year financial planning process and are set
out below – including our approach to Sustainable
and Transition Finance, targets and capital
investments.
During the 2025 financial planning process we
assessed the financial impact of embedding
individual parts of our climate strategy, new
initiatives and targets across our businesses.
A range of scenario analyses were undertaken
during 2025 with the aim to further uncover areas
of risk and opportunity, as well as integrate climate
scenario analysis into our strategic and financial
planning. This included a climate aware Internal
Stress Test with the results allowing Barclays to
also understand resilience to climate risks in this
scenario.
The strategic review of sustainable and transition
finance was also refreshed during the year across
key businesses. The review built upon both new
and previously identified commercial
opportunities. The output was considered in the
financial planning process, including incremental
revenue, cost and capital. For further detail on the
strategy, please see the ‘Sustainability and climate-
related opportunities identified over the short,
medium and long term' on page 35.
The planning process included an assessment of
our financed emissions portfolios for the eight
high-emitting sectors where we have set absolute
emissions or emissions intensity targets: Upstream
Energy, Power, Cement, Steel, Aviation,
Automotive manufacturing, UK Commercial Real
Estate and UK Agriculture, as well as our UK
Housing portfolio for which we have set a
convergence point. The impacts of our current
plans to achieve these targets (where applicable)
are considerations and factors in our financial
planning process.
Barclays continues to engage with our clients to
support them in the transition to a low-carbon
economy. Our current financed emissions
reduction targets are not currently forecasted to
materially impact financial performance over the
next five years.
The financial planning process also covered a
review of our net zero operations strategy.
We will continue to endeavour to further enhance
how Barclays' climate strategy is embedded into
the way we think about financial planning over the
coming years – reflecting on the progress we made
during 2025.
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Implementing our Climate Strategy (continued)
TCFD Strategy Recommendation B
Incentives
Financial and non-financial measures, including
key climate and sustainability-related measures, are
considered in the determination of the Group
incentive pool and the incentive outcomes for the
Executive Directors of Barclays PLC. Measures
are reviewed annually to ensure they reflect the
Group’s strategic priorities.
The incentive pool is also adjusted to take account
of risks, both crystallised and potential future risks,
and consideration is given to vulnerabilities across
all of Barclays’ principal risks, which include
climate risk.
Climate and sustainability-related measures are
included as part of the Executive Directors’ Long
Term Incentive Plan (LTIP), reflecting the long-
term nature of our ambition, and that progress is
expected to be non-linear and is best assessed over
a multi-year period. For the 2026-2028 LTIP, an
overall weighting of 25% is allocated to the
broader category of measures relating to
Sustainability, customers and clients.
The Group Executive Committee members
responsible for Barclays’ five business divisions
have specific sustainability-related objectives
relevant to the businesses they manage against
which their performance is assessed at the end of
each year.
Performance for all colleagues is assessed against
individual performance objectives, which are
aligned to the consistently excellent standard and
include sustainability considerations where
applicable. Specific sustainability-related
objectives will depend on the role of the individual.
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Resilience of our strategy
TCFD Strategy Recommendation C
Scenario analysis
Climate scenario analysis forms a key part of
Barclays' approach to assessing and
quantifying the impact of physical and
transition climate risks on the bank's
portfolios. We use this to better understand
the significant uncertainty that arises from
how climatic weather patterns will change, as
well as the rapidly evolving nature of the
climate transition from government policies,
new technologies and changing individuals'
sentiment.
Through climate scenario analysis, the risks and
uncertainties can be translated into financial impacts
to Barclays, allowing us to better understand the
resilience of the business strategy. The scenarios
explored in this section are under a stressed pathway.
Barclays uses climate scenario analysis primarily for
(i) understanding Barclays’ resilience to climate
scenarios, (ii) as a consideration within its financial
planning process, (iii) as a consideration within its
assessment of Expected Credit Losses reported under
IFRS 9. More detail on the Expected Credit Losses
uses can be found on page 242.
Barclays has progressively developed its internal
scenario analysis capabilities, developing new
climate assessment methodologies, running internal
targeted exercises with external subject matter
experts, and participating in regulatory climate stress
testing.
Barclays continues to build its use of scenario
analysis to explore and further understand the
evolving landscape – identifying areas of risks and
opportunities – to challenge existing assumptions of
future climate pathways and measure the risks that
climate change poses to the Group.
Barclays' resilience
to climate scenarios
Two stress tests incorporating climate risk
were conducted during 2025, each with its
own scenario aligned to a less than 2°C
pathway, to assess Barclays’ financial
resilience to transition and physical risks.
Firstly, the 2025 Internal Stress Test (IST)
featured a scenario with climate risk drivers
over a five-year period. Secondly, a climate-
based Reverse Stress Test (RST) was run
with a shorter-term focus, designed to test
resilience to extreme, near-term climate
events.
Based on the results of the scenario analysis
performed to date, our view is that Barclays'
strategy remains resilient to climate
scenarios. Given the evolving climate
landscape, we seek to further enhance our
capabilities and modelling to refine our
understanding of Barclays' resilience to
various climate scenarios, particularly given
high uncertainty in this area.
Internal Stress Test
The 2025 Internal Stress Test was conducted as a
Group-wide exercise across all portfolios over a
five-year period, with the scenario specifically
designed to evaluate Barclays’ ability to withstand
both climate-related and traditional
macroeconomic risks. This year’s scenario placed
greater emphasis on physical climate risks than in
previous years, featuring two years of stormy and
wet weather followed by three years of hot, dry
conditions with droughts and wildfires.
Scenario
The 2025 Internal Stress Test (IST25) scenario was
designed to be climate-aware, with climate risk
drivers incorporated into the development of
macroeconomic factors. By doing so, the exercise
directly addresses Barclays’ climate-related
vulnerabilities, while complementing conventional
macroeconomic stress testing.
To achieve this, Barclays leverages its in-house
scenario design capabilities, enabling a more
tailored approach and deeper understanding of our
risk profile. Rather than relying solely on external
scenarios, such as those provided by the Network
for Greening the Financial System (NGFS), we
developed our own scenario for several reasons:
1)Baseline assumptions differ: External
scenarios typically assume a stable
macroeconomic backdrop. Our approach layers
climate stress on top of an already stressed
macroeconomic environment. 
2)Policy outlook has shifted: Global climate
policy continues to evolve rapidly. Since the
NGFS established its baseline assumptions,
significant changes have occurred, particularly
in the United States.
3)Barclays-specific vulnerabilities: We sought to
test risks unique to our portfolios. For example,
given our substantial UK mortgage exposure, we
incorporated an extreme flood event in London
and The Wash region in eastern England to
better assess these vulnerabilities, rather than
relying on the more generic shocks used by
external scenario providers.
The scenario narrative was designed over a five-
year timeframe aligned with Barclays' Medium
Term Planning and Internal Stress Testing
scenarios time frame. Specific variables were
expanded using subject matter expert judgement by
Barclays' internal Global Economic Scenarios and
Climate Risk teams to assess both physical and
transition climate risks.
The exercise is designed to complement
conventional Barclays macroeconomic stress
testing, and seeks to understand:
1)How transition policies can influence
conventional macroeconomic stressed
environment pathways and severity.
2)The incremental impact of climate above
macroeconomic stressed pathways.
3)How physical risk events may impact key
Barclays’ exposures.
The climate scenario consists of three
chronological stages, as depicted in the below
chart. These stages include initial policy
announcements that trigger immediate asset
repricing, while more stringent policy requirements
unfold over a longer time horizon - dampening
recovery in years 3 to 5. Against this backdrop, the
scenario stages also incorporate physical risk
considerations:  In the first two years, severe
‘stormy and wet’ weather occurs, characterised
through floods and hurricanes. This is followed by
three years of ‘hot and dry’ weather, resulting in
water stress and wildfires.  The insurance market
tightens in the face of increased claims, with
restricted risk appetite in high-risk zones and to
key perils. Events create greater societal awareness
of physical risks and their damages, shifting
preferences towards lower risk assets.
Implications and policies of the three stages are
outlined below:
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Resilience of our strategy (continued)
TCFD Strategy Recommendation C
Stage 1:
Consumer preferences shift toward greener
products and practices, particularly in the UK and
EU, while consumption is cut to cope with the
recessionary environment. Behavioural shifts are
pronounced at sector level as consumers turn away
from firms who finance carbon-heavy industries.
Investors reassess their participation with certain
firms. Those with heavy exposure to brown income
and/or assets, combined with poor transition plans,
are negatively impacted in equity markets – with
capital reallocated to greener firms.
Scenario impact (Illustrative only)
number_1.gif
A series of risk events triggers a
sharp shift in consumer
preference for greener products,
with regional divergence in the
intensity of change. Investors
reassess exposure to brown assets,
resulting in significant market
repricing—a ‘Climate Minsky’
moment.
number_2.gif
Low carbon investments surge
while regional climate policy
divergence grows, with transition
leaders advancing measures like
expansion of Emissions Trading
Scheme (ETS), introduction of
Carbon Border Adjustment
Mechanism (CBAM), ICE
phaseouts and energy mandates.
number_3.gif
Carbon prices stay high but stabilize in early adopters,
where technology drives green jobs and low-carbon
growth. Late adopters implement similar policies to catch
up.
14
Stage 2:
Regional climate policy divergence grows as the
UK, EU and China forge ahead as leaders on the
transition, with India pivoting because of increased
energy security concerns, and the US continuing to
focus on domestic fossil fuel energy production,
putting downward pressure on oil and gas prices.
Low-carbon investments surge due to accelerated
investment in the power grid and electric vehicles
(EV) infrastructure, supported by declining costs
and efficiency increases.
In 2028, the UK and EU accelerate or announce
additional climate policies. Governments rapidly
scale-up investment in EV charging infrastructure
to speed up the automotive sector’s transition.
Existing emissions trading schemes are
strengthened to align with a 1.5°C pathway,
triggering a significant carbon price shock in 2028.
This slows economic recovery and leads to
heightened inflation as production costs rise due to
increased energy costs, although some of these
impacts are partially offset by substantial public
and private investment aimed at enabling a faster
transition. Carbon Border Adjustment Mechanisms
(CBAMs) are introduced, causing supply-side
shocks and increased trade frictions. Proposals to
tighten EPC minimum standards are accelerated,
bringing forward compliance deadlines for Buy-to-
Let, Social Housing, and UK Commercial Real
Estate properties to achieve EPC rating C or above.
In the US, no additional climate policy is assumed
at this stage. Nevertheless, some indirect effects
are felt from the transition in Europe, primarily
through reduced demand for carbon-intensive US
exports as CBAMs decrease their competitiveness,
and global fossil fuel price shocks.
Stage 3:
By 2029, carbon price growth in the UK and EU
slows but remains high. Technological progress,
coupled with global capital shifting towards low-
carbon solutions, drives the creation of new green
jobs. 
In 2029, the US makes a rapid pivot back to
transition policy, aiming to catch up domestically
in low-carbon technologies. Policies similar to
those introduced in Stage 2 in Europe are
implemented, with similar inflationary impacts.
The scenario will have significant impacts on
Barclays, including:
1.Amplified market shocks: additional to existing
macroeconomic shocks, there will be further
equity and credit shocks for brown industries
and financiers, as a result of immediate
repricing.
2.Amplified credit deterioration: additional
credit risk on brown industries as a result of
lower earnings expectations and refinancing
risks.
3.Increase in frequency of physical risk events:
throughout the time horizon, there is an increase
in the occurrence of physical hazards such as
flood, hurricanes and droughts.
B in a round.gif
A in a round.gif
A
Economic Only Stress Scenario
B
Economic and Climate Stress
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Resilience of our strategy (continued)
TCFD Strategy Recommendation C
Results and insights
Over the five-year horizon, the IST25 exercise
demonstrates that Barclays remains resilient under
a scenario of global economic fragmentation,
persistent inflation and a combined climate shock.
The scenario features both transition and physical
climate risks, including severe weather events and
a rapid repricing of financial assets. Following this
is a steep increase in carbon prices in the EU and
UK and accelerated policy action on energy
efficiency and real estate standards.
The Investment Bank is the main contributor to
climate-related losses under IST25, reflecting its
exposure to sectors most sensitive to transition and
physical climate risks. Losses are driven by
declining demand and sustained low prices in oil
and gas, The scenario incorporates a sharp rise in
carbon prices in the EU and UK, with the EU
Emissions Trading System (ETS) price rising to
$309/tCO2e.
The UK Mortgages portfolio is directly impacted
by both transition and physical climate risks. The
scenario assumes major flood and storm events, as
well as increased compliance costs from tightened
EPC legislation, requiring upgrades to minimum
energy performance standards by 2028. 
Other portfolios, such as BUK Business Bank and
unsecured lending, are primarily affected by the
broader macroeconomic environment under stress.
While these portfolios are included in the overall
scenario, their results are not materially driven by
climate-specific factors in IST25. 
The IST25 results are fully integrated into the
Group’s Internal Capital Adequacy Assessment
Process (ICAAP), informing the setting of risk
appetite and supporting the Board’s approval of the
medium-term capital plan. The scenario confirms
that the Group’s capital and liquidity positions
remain robust, with headroom above regulatory
and internal thresholds. Management actions, both
business-as-usual and strategic, provide additional
capacity to absorb stress impacts if required. 
While the IST25 exercise incorporates further
enhancements in scenario design, modelling, and
risk transfer mechanisms, it is acknowledged that
results are subject to inherent uncertainties and
limitations. These include the evolving nature of
climate risk modelling, the potential for more
severe or frequent physical events, and the impact
of future regulatory changes. The Group continues
to refine its approach to stress testing, with a focus
on improving data quality, model governance, and
scenario relevance to ensure ongoing resilience in
the face of emerging risks.
Reverse Stress Test
A climate-based Reverse Stress Test was
conducted during 2025, testing the Group’s
resilience to extreme climate events that challenge
the viability of the Group's business model. The
exercise tested both physical and transition risk
drivers. For physical risk, the scenario included
more frequent and severe physical hazards
unfolding and resultant tightening of insurance
markets; for transition risk it explored a volatile
transition, where uncertainty causes challenges to
firms' business models in transition-sensitive
sectors.
Physical Risk: Extreme weather events strike in
the UK, EU and US. In the scenario, the Thames
Barrier in the UK is modelled as failing due to
inadequate funding of repairs, and an extreme
hurricane season in the US is ~3x worse than
historic averages. This leads to an insurance
'Minsky Moment', where (re)insurers rapidly
update risk appetite for severe physical risks,
leading to significant coverage restrictions,
increases to premiums and stranded assets.
Transition Risk: As a result of these physical risk
events, the pressure for transition increases, as the
ability to do so declines. Global responses are
disorderly and divergent, as they seek to reduce
GHGs whilst addressing impacts of physical risk
events, and this increases the volatility and
uncertainty over where and how fast the transition
will occur. As a result, firms struggle to establish
effective and efficient business plans, impacting
firms with green and brown exposure and causing
deterioration in financial performance.
Results and insights
Three sensitivities were assessed across the
Group’s Corporate, Mortgage, Cards and
Structured Lending and Financing portfolios,
reflecting the high level of uncertainty of the
scenario. The Group’s business model could reach
non-viability in the two most extreme cases which
tested our vulnerability to income losses and
capital increases. The exercise highlighted the
ways in which these portfolios could be the major
driver of losses in a climate scenario, particularly
due to physical risk, and provided valuable
learnings for further investigation:
1For UK Mortgages, the exercise provided
valuable insights into how concentrations of
flood risk can affect the portfolio, how acute
(severe flood event) and chronic (ongoing
precipitation saturating the ground) can interact
to cause significant floods, and highlighted the
crucial role that flood defences play in
alleviating the impact of flooding on UK homes.
2For the Corporate Portfolio, results highlighted
how physical perils can impact those with high
concentrations of assets exposed to these risks,
as well as a longer tail of firms with some of
their operating sites in sensitive locations. For
transition, the portfolio can be exposed to both a
fast and slow transition, particularly those
companies who have a concentration of green or
brown technologies. 
3For Cards, the assessment focused on the US
portfolio, and demonstrated the reliance on
ongoing affordable home, health and car
insurance for customers, as well as wider
reliance on FEMA and State disaster relief
programmes.
4For our Structured Lending and Financing
portfolio, the exercise pointed out that extreme
tail risk is driven by commensurately severe
devaluation of properties in certain US states.
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Resilience of our strategy (continued)
TCFD Strategy Recommendation C
2025 Enhancements
During 2025, Barclays have made several
key enhancements across climate scenario
development, climate risk modelling, and the
ways in which we embed climate learnings
into our risk management.
•Climate scenarios are developed by our Global
Economic Scenarios Team using existing
scenario expansion tools and processes,
supplemented with dedicated climate analysis
for consistency and granularity. Climate
considerations are increasingly embedded within
our internal stress testing framework.
•An expanded set of climate-specific variables
enables modelling of a wider range of impacts.
For example, this year we worked with the
Barclays Commodities Research Team to assess
the likely effect of the scenario on Brent oil
prices, strengthening our climate stress-testing
capabilities.
•A new judgement-based approach model for
climate scenario design has been introduced,
establishing dedicated governance for climate
scenario development.
•Scenarios are benchmarked against the latest
NGFS short-term scenarios to ensure alignment
with industry standards.
•For UK residential mortgages, we have
continued enhancing the model for both Stress
Testing and Economic Capital assessment. The
methodology is now able to assess the impacts
of windstorm, in addition to flood, subsidence
and EPC risk. The model was also enhanced to
capture properties for which we did not have
flood or subsidence risk data by using a fallback
mechanism.
•The Corporate Model has been further enhanced
this year by the addition of a capital expenditure
module, delineating costs between clients who
are more or less well-positioned under a climate
scenario. This comes with refined assumptions,
to address the fact that not all clients can achieve
the same level of production that the economy
desires in green alternatives, and that clients
lagging behind would have to engage in further
research and development to meet product
demand.
•The model is also taking greater geographical
granularity into account, by considering regional
specific demand and price curves across
industries, to better reflect climate policy and
sentiment.
•The Commercial Real Estate portfolio continues
to be an area of focus for assessing climate risk
impacts, with additional sensitivities performed
to help understand the range of outcomes.
•The US REITs portfolio has been analysed using
a qualitative model in IST 2025, with key
considerations being physical risk drivers, e.g.
floods, hurricanes and wildfires. The REITs
book is analysed over a five-year horizon at a
property and geography level. The analysis
factors in rental revenue impact, property
valuation impact, restoration costs, operating
expense, insurance cover and debt. A sensitivity
analysis has also been conducted to validate the
model internally for all relevant parameters.
Challenges and limitations
Barclays is continuing to better its
understanding of the interlinking
relationships between climate, particularly
transition risk, and macro variables, a lack
of adequate historical data being a key
limitation to progress.
Data
There are inherent challenges in climate modelling
due to limitations in data quality and availability,
given the short history of climate assessments
within the financial services industry.
•Data coverage is often lacking, where a subset
of assets may not have the appropriate
information publicly disclosed. Climate scenario
risk analysis requires approaches and tools that
are more granular (e.g. focus on company-level
analysis), which differs from more traditional
stress-testing exercises conducted at portfolio or
sector level. This creates a need for more
granular data.
•While high data granularity is desirable to model
client-specific features, the balances between
high data granularity and the additional insights
provided must be investigated to assess the
appropriate level of modelling.
•Data coherence issues may present
inconsistencies in modelling. Emissions data is
often one-year lagged, thus where the latest
quarter/year financials are available, the
emissions data may not be reflective of the
company's operations, especially where there
has been substantial growth or decline, mergers
and acquisitions or other special activities.
Scenario
There are inherent uncertainties with scenario
design, largely attributed to limited history of the
interactions between climate risks and the
economy.
•Timing and interactions of physical and
transition risks can impact the Group's
assessment of capital adequacy and resilience.
Assumptions around such compounding effects,
while nuanced, are critical to our loss
assessment and subsequently risk management
processes and business strategy.
•There is a level of uncertainty with climate
stress-testing projections in (i) how the scenario
will manifest; (ii) how customers and clients
will react; and (iii) the final loss quantification. 
•An understanding of compounding risks and
feedback loops between financial systems, the
economy, and climate risks remains a challenge,
given the lack of historical precedent of such
interactions. Over longer time horizons, it
becomes increasingly difficult to capture the
range of second-order effects as physical and
transition risks evolve, assess the rate in which
risks manifest or subside, or identify inflection
points. 
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Important information/Disclaimers
Information provided in climate and
sustainability disclosures
What is important to our investors and stakeholders
evolves over time, and we aim to anticipate and
respond to these changes. Disclosure expectations
in relation to climate change and sustainability
matters are particularly fast moving, and differ
from more traditional areas of reporting including
in relation to the level of detail and forward-
looking nature of the information involved and the
consideration of impacts on the environment and
other persons. We have adapted our approach in
relation to the disclosure of such matters. Our
climate and sustainability disclosures take into
account the wider context relevant to these topics,
which may include evolving stakeholder views, the
development of our climate strategy, longer
timeframes for assessing potential risks and
impacts, international long-term climate and
nature-based policy goals, evolving sustainability-
related policy frameworks (and the harmonisation
or interoperability of relevant regulation) and
geopolitical developments and regional variations.
Our climate and sustainability disclosures are
subject to more uncertainty than disclosures
relating to other subjects, given market challenges
in relation to data reliability, consistency and
timeliness – the use of estimates, judgements and
assumptions which are likely to change over time,
the application and development of data, models,
scenarios and methodologies, changes in the
regulatory landscape, and variations in reporting
standards. Our approach to materiality may
continue to evolve as our, and the industry's,
understanding of climate and sustainability-related
risks and opportunities continues to develop.
These factors mean disclosures may be amended,
updated, and recalculated in future as market
practice and data quality and availability develops,
and could cause actual achievements, results,
performance or other future events or conditions to
differ, in some cases materially, from those stated,
implied and/or reflected in any forward-looking
statements or metrics included in our climate and
sustainability disclosures. We give no assurance as
to the likelihood of the achievement or
reasonableness of any projections, estimates,
forecasts, targets, commitments, ambitions,
prospects or returns contained in our climate and
sustainability disclosures and make no
commitment to revise or update any such
disclosures to reflect events or circumstances
occurring or existing after the date of such
statements.
Disclaimers
In preparing the climate and sustainability content
within the Barclays PLC annual report on Form 20-
F wherever it appears, we have:
•Made certain key judgements, estimations and
assumptions. This is, for example, the case in
relation to financed emissions, portfolio
alignment, classification of sustainable and
transition finance and revenues, operational
emissions and sustainability metrics,
measurement of climate risk and scenario
analysis
•Used climate and sustainability data, models,
scenarios and methodologies that we considered
appropriate for these purposes at the time of
deployment. Some of these were provided by
third parties, over whom we have no control,
and may have been based on differing or
unknown methodologies. The underlying
assumptions, interpretations or methodologies
may not be independently verifiable and could
be inaccurate. Climate and sustainability data,
models, scenarios and methodologies are subject
to future risks and uncertainties and may change
over time. Climate and sustainability disclosures
in this document, including climate and
sustainability-related data, models and
methodologies, are not of the same standard as
those available in the context of other financial
information and use a greater number and level
of judgements, assumptions and estimates,
including with respect to the classification of
sustainable and transition finance and revenues.
Climate and sustainability disclosures are also
not subject to the same or equivalent disclosure
standards, historical reference points,
benchmarks or globally accepted accounting
principles. Historical data cannot be relied on as
a strong indicator of future trajectories in the
case of climate change and its evolution.
Outputs of models, processed data, scenario
analysis and the application of methodologies
will also be affected by underlying data quality,
which can be hard to assess, or challenges in
accessing data on a timely basis
•Continued (and will continue) to review and
develop our approach to data, models, scenarios
and methodologies in line with market principles
and standards as this subject area matures. The
data, models, scenarios and methodologies used
(including those made available by third parties)
and the judgements, estimates and/or
assumptions made in them or by us are rapidly
evolving, including scientific evidence relating
to climate change and scenarios outlining
pathways to net zero, and this may directly or
indirectly affect the metrics, data points, targets,
convergence points and milestones contained in
the climate and sustainability content within the
annual report on Form 20-F. Further, changes in
external factors which are outside of our control
such as accounting and/or reporting standards,
improvements in data quality, data availability,
or updates to methodologies and models and/or
updates or restatements of data by third parties,
could impact – potentially materially – the
performance metrics, data points, targets,
convergence points and milestones contained in
the climate and sustainability content within the
annual report on Form 20-F. In future reports we
may present some or all of the information for
this reporting period (including information
made available by third parties) using updated or
more granular data or improved models,
scenarios methodologies, market practices or
standards. Equally, we may need to re-baseline,
restate, revise, recalculate or recalibrate
performance against targets, convergence points
or milestones on the basis of such updated data.
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Important information/Disclaimers (continued)
Such updated information may result in different
outcomes than those included in the annual
report on Form 20-F. It is important for readers
and users of the annual report on Form 20-F to
be aware that direct, like-for-like comparisons of
each piece of information disclosed may not
always be possible from one reporting period to
another. The 'Reducing our financed emissions'
section of the annual report on Form 20-F
highlights where information in respect of a
previous reporting period has been updated.
Page 51 sets out the data sourcing and data
quality considerations and our approach to
reporting financed emissions data. For
operational emissions, this is covered on page 59.
•Included in the annual report on Form 20-F a
number of graphics, infographics, text boxes and
illustrative case studies and credentials which
aim to give a high-level overview of certain
elements of the climate and sustainability
content within the annual report on Form 20-F
and improve accessibility for readers. These
graphics, infographics, text boxes and
illustrative case studies and credentials are
designed to be read within the context of the
annual report on Form 20-F as a whole.
•On sustainable revenues, we review our revenue
perimeter on an ongoing basis and assess our
coverage against the pure-play criteria in our
SFF and TFF. As a result, reported baseline
metrics may change from one reporting period
to another, and direct like-for-like comparisons
may not always be possible from one reporting
period to another.
There are a variety of internal and external factors
which may impact our reported metrics and
progress against our targets, convergence points
and milestones. We expect to continue to see this
impact our metrics in the future as data availability
and quality, methodologies, guidance, and best
practices for calculating our financed and
operational emissions metrics - all of which
include differing levels of estimation - continue to
evolve and be refined.
Any information contained or referred to in the
annual report on Form 20-F, in relation to any
actual or potential climate and sustainability
objective, issue or consideration is not intended to
be relied upon for EU Sustainable Finance
Disclosure Regulation classification purposes, EU
Taxonomy Regulation classification purposes, or
any other classification regimes. 
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Board Governance
Welcome to our 2025 Board Governance report. The report sets out
the composition of our Board and explains how our Board governance
framework operates, alongside the key areas of focus for our Board and Board
Committees in 2025.
Aim of our governance
The primary aim of our governance is that it:
•seeks to ensure that our decision-making is aligned to our
Purpose, Values and Mindset
•creates long-term sustainable value for our shareholders, having
regard to the interests of all our stakeholders
•is effective in providing constructive challenge, advice and
support to management
•provides checks and balances and drives informed, collaborative
and accountable decision-making.
Compliance with the Code
•Our Board Governance report reflects the requirements of the
2024 UK Corporate Governance Code (the Code) in force as at 31
December 2025.
•To view how we comply with the Code,
please see  the How We Comply section on page 107.
Certain additional information, signposted throughout this report,
is available at home.barclays/corporategovernance
Directors’ report
Board of Directors
Group Executive Committee
Our governance framework
Key Board activities
Board Nominations Committee report
Board Sustainability Committee report
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Directors' report: Board of Directors
Setting our strategic direction
Responsible for the overall leadership of the Group,
driven by our Purpose, Values and Mindset.
Board Committee membership
Audit Committee
Member
Remuneration
Committee Member
Sustainability
Committee Member
Nominations
Committee Member
Risk Committee
Member
Committee 
Chair
Nigel Higgins
Group Chairman
Appointed
March 2019 (Board)
May 2019 (Chairman)
Skills, experience and contribution:
•seasoned business leader with extensive
experience in, and understanding of, banking
and the financial services industry
•strong track record in leading and
chairing organisations
•significant experience in providing strategic
advice to major international organisations
and governments
•keen focus on culture and
corporate governance.
Nigel spent 36 years at Rothschild &
Co. where his last role was as Deputy
Chairman. Prior to that, he had been Co-
Chief Executive, Chairman of the Group
Executive Committee and Managing Partner
of Rothschild & Co for a decade.
Key current appointments:
•Chairman, Sadler’s Wells
•Non-Executive Director, Tetra
Laval Group
•Non-Executive Director, Oxford
Quantum Circuits Limited.
C.S. Venkatakrishnan
Group Chief Executive
Appointed
November 2021
Skills, experience and contribution:
•highly regarded leader with significant global
banking experience
•extensive background in financial markets
and risk management
•deep understanding of the business and the
areas within which the Group operates.
Prior to his appointment as Group Chief
Executive, Venkat served as Head of Global
Markets and Co-President of Barclays Bank
PLC from October 2020 and Group Chief Risk
Officer from 2016 to 2020.
Before joining Barclays in 2016, Venkat
worked at JPMorganChase from 1994,
holding senior roles in Asset Management,
Investment Banking, and in Risk.
Key current appointments:
•Board Member, Institute of
International Finance
•Chair, Financial Services Taskforce
to the Sustainable Markets Initiative
•Director and Vice Chair, Focusing Capital
on the Long Term (FCLT) Global.
Brian Gilvary
Senior Independent Director (SID)
Appointed
February 2020 (Board)
January 2021 (SID)
Skills, experience and contribution:
•extensive senior level experience of
management, finance and strategy
•deep experience of US and UK
shareholder engagement
•significant experience with, and
understanding of, the challenges and
opportunities inherent in advancing a
sustainable energy future.
Brian spent much of his career with BP
p.l.c. in senior leadership roles, where
most latterly he held the role of Chief Financial
Officer. His other senior-level experience
includes serving on the boards
of various commercial and charitable
organisations. Brian was Chair of
The 100 Group of FTSE 100 Finance
Directors, a member of the UK Treasury
Financial Management Review Board and
has served on various Business
in the Community Leadership Teams.
Key current appointments:
•Non-Executive Chair, INEOS Energy
•Non-Executive Director, Defence Board,
Ministry of Defence
•Chair, The Royal Navy and Royal
Marines Charity
•Senior Independent Director,
The Francis Crick Institute.
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Directors' report: Board of Directors (continued)
Robert Berry
Independent Non-Executive Director
Appointed
February 2022
Skills, experience and contribution:
•proven track record of management
of risk exposure for a global financial
institution and building a modern group-wide
risk management organisation
•strong record of integrating risk management
with strategy
•significant experience in finance, model
development and trading. 
Robert's career started with NatWest (Capital
Markets) as a trader, before joining Goldman
Sachs, where he spent most of his executive
career, based in London and New York.
At Goldman Sachs, NY, Robert developed
expertise in risk management and finance
roles. He was made partner in 2008, and
latterly acted as Deputy Chief Risk Officer,
serving various firm-wide risk and finance
committees, up to his retirement in 2018. Other
senior-level experience includes serving on
boards of large charitable organisations.
Key current appointments:
•Trustee, High Watch Recovery Center
(incorporating President, Alina Lodge)
Anna Cross
Group Finance Director
Appointed
April 2022
Skills, experience and contribution:
•extensive accounting and financial
services expertise
•deep understanding of banking and
retail sectors
•significant financial leadership experience
of financial institutions.
Anna is a chartered accountant and Group
Finance Director with responsibility for the
Finance function, including Tax, Treasury,
Investor Relations and Strategy.
Prior to joining Barclays, Anna worked in
both banking and retail and held various roles
at Asda, HBOS and Lloyds Banking Group.
Since joining Barclays in 2013, Anna was
appointed Chief Financial Officer of
Barclays Bank UK PLC in 2016, Group
Financial Controller in 2019 and Deputy
Group Finance Director in 2020. She joined
the Group Executive Committee in February
2022, before taking up the role
of Group Finance Director in April 2022.
Key current appointments:
•Chair, The 100 Group of FTSE 100
Finance Directors
Dawn Fitzpatrick
Independent Non-Executive Director
Appointed
September 2019
Skills, experience and contribution:
•extensive management experience of
international financial institutions
•strong financial and strategic
leadership experience
•detailed knowledge of the markets in
which the Group operates.
Dawn holds the role of Chief Executive
Officer and Chief Investment Officer at
Soros Fund Management LLC.
Her previous experience includes 25
years with UBS, most latterly as Head of
Investments for UBS Asset Management.
Key current appointments:
•Chief Executive Officer and Chief
Investment Officer, Soros Fund Management
LLC
•Non-Executive Director, Under Armour, Inc.
•Advisory Council Member, The Bretton
Woods Committee
•Chair, Financial Sector Advisory Council,
Federal Reserve Bank of Dallas
Mary Francis CBE
Independent Non-Executive Director
Appointed
October 2016
Skills, experience and contribution:
•extensive board-level experience across a
range of industries
•strong focus on reputation management and
promoting board governance values
•detailed understanding of the interaction
between public and private sectors.
Mary's previous appointments include
Non-Executive Directorships at the Bank of
England, Alliance & Leicester, Aviva, Centrica
and Swiss Re Group.
In her executive career, Mary held senior
positions with both HM Treasury and the
Prime Minister's Office and served as Director
General of the Association of British Insurers.
Mary is the Barclays Bank PLC Consumer
Duty Champion.
Mary will be stepping down from the Board
with effect from 6 May 2026.
Key current appointments:
•Senior Independent Director,
PensionBee Group PLC
•Member, UK Takeover Appeal Board
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Directors' report: Board of Directors (continued)
Sir John Kingman
Independent Non-Executive Director
Appointed
June 2023
Skills, experience and contribution:
•deep background in financial services
•strong leadership qualities and chair
experience
•extensive expertise providing strategic advice
to Government.
John is Chair of Barclays Bank UK PLC. He
had a long Whitehall career, where he was
Second Permanent Secretary to HM Treasury
and was also closely involved in the UK
response to the financial crisis, handling the
resolution of Northern Rock and leading
negotiations with RBS, Lloyds and HBOS on
their £37bn recapitalisation.
John was also the first Chief Executive of
UK Financial Investments Ltd (UKFI), and
from 2010-2012, he was Global Co-Head of
the Financial Institutions Group at
Rothschild. From 2016 to 2021, John was the
first Chair of UK Research & Innovation,
which oversees Government science funding
of c.£8bn a year. Between 2020 and January
2023, he was Chair of Tesco Personal
Finance plc.
Key current appointments:
•Chair, Legal & General Group Plc
•Trustee & Deputy Chair of the Board of
Trustees, The National Gallery
Diony Lebot
Independent Non-Executive Director
Appointed
March 2025
Skills, experience and contribution:
•significant leadership experience,
including extensive board level
experience, in banking and
financial services
•significant senior executive experience in
global and investment banking activities
•deep expertise in risk management.
Diony had a notable executive career with
Société Générale, holding various senior
leadership positions, where she was most
recently Deputy Chief Executive Officer, and
prior to that was Group Chief Risk Officer.
She holds non-executive board roles at EQT
AB, one of the largest global private equity
firms, and Alpha Bank, one of the
four systemic banks in Greece.
Diony is a member of the Board of Barclays
Bank Ireland PLC (Barclays Europe).
Key current appointments:
•Non-Executive Director, Alpha Bank
•Non-Executive Director, EQT AB
Mary Mack
Independent Non-Executive Director
Appointed
June 2025
Skills, experience and contribution:
•extensive leadership experience within the
financial services industry
•strong operations, strategic and
transformation experience
•deep understanding of retail, consumer
lending and small business banking.
Mary had a distinguished executive
career with Wells Fargo (and its
predecessor institutions) in multiple senior
leadership roles across a wide range of banking
businesses.
Most recently, she was Chief Executive
Officer of Consumer and Small Business
Banking, having previously held senior
executive roles in Consumer Lending,
Community Banking and Wealth
Management and Retail Brokerage. Mary
retired from Wells Fargo in 2024 and 
Mary currently serves on the board of US
listed company, Martin Marietta Materials,
Inc.
Key current appointments:
•Non-Executive Director,
Martin Marietta Materials, Inc.
Marc Moses
Independent Non-Executive Director
Appointed
January 2023
Skills, experience and contribution:
•strong technical finance background in
accounting and audit-related matters
•significant board and senior executive-level
risk management experience
•extensive knowledge of banking and
financial services.
Marc is a chartered accountant and his
financial services experience extends over
43 years, initially as a trader and then in
senior executive roles as an audit partner
at PwC, and Chief Financial Officer of JP
Morgan Europe.
He joined HSBC in 2005 where he was
Group Chief Risk Officer for nine years and
joined the Group board as an executive
director in 2014. He retired from HSBC
in 2019.
Key current appointments:
•Non-Executive Chair, Orenda FS B.V.
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Directors' report: Board of Directors (continued)
Brian Shea
Independent Non-Executive Director
Appointed
July 2024
Skills, experience and contribution:
•deep experience of financial services sector
•strong operations, technology and
transformation experience
•detailed knowledge and understanding of US
financial regulation.
Brian is Chair of Barclays Execution Services
Limited (BX). Brian's executive and non-
executive career extends to over 40 years in the
financial services industry. He was Vice
Chairman and Chief Executive Officer of
Investment Services at Bank of New York
(BNY) Mellon from 2014 until his retirement
in 2017.
Prior to this, he served in a variety
of executive roles, including as Chief
Executive Officer of Pershing, LLC. (a BNY
Mellon company). He is a former non-
executive director of Fidelity National
Information Services, Inc. and has also
held several US securities industry
and regulatory board and advisory committee
positions.
Key current appointments:
•Board of Directors, Ameriprise Financial, Inc.
•Board of Directors, RBB Fund, Inc.
•Board of Trustees, Catholic Charities
of the Archdiocese of New York
Julia Wilson
Independent Non-Executive Director
Appointed
April 2021
Skills, experience and contribution:
•significant board and executive-level
strategic and financial leadership experience
•extensive accounting, audit and financial
services expertise
•strong UK regulatory experience.
Julia is a chartered accountant and was
the Group Finance Director of 3i Group
plc, having served on its board from 2008 until
she stepped down in June 2022.
Prior to joining 3i, she was Group Director
of Corporate Finance at Cable & Wireless
where she also held a number of finance-
related roles.
Julia was appointed a Non-Executive
Director at Legal & General Group Plc
(L&G) in 2011. She chaired L&G’s Audit
Committee between 2013 and 2016 and was
Senior Independent Director from 2016 until
she stepped down from L&G in March 2021.
Julia previously served as the Chair of The
100 Group of FTSE 100 Finance Directors.
Julia is a Non-Executive Director of Bunzl
plc and is the Chair of the Bunzl plc Board
Audit Committee.
Key current appointments:
•Non-Executive Director, Bunzl plc
Hannah Ellwood
Group Company Secretary
Appointed
February 2023
Relevant skills and experience:
Hannah is the Group Company Secretary for
Barclays, and a standing attendee of the Group
Executive Committee. She is an experienced
lawyer and company secretary with significant
experience in Board and executive-level
governance and leads the global Corporate
Secretariat function.
Career:
Hannah joined Barclays in September 2012 as
Chief of Staff to the Investment Bank General
Counsel, moving to Barclays Corporate
Secretariat in 2016. Hannah was appointed
Group Company Secretary in 
February 2023, having served as Deputy
Company Secretary of Barclays PLC since
2018. Hannah has in-depth knowledge of
legal, risk corporate governance, regulatory
disclosure and market conduct matters. Prior
to joining Barclays, Hannah was a Senior
Associate in the London Corporate practice
of Clifford Chance LLP.
Hannah is an active contributor to industry and
governance best practice. She is a member of
the Listing Authority Advisory Panel, which
provides independent advice and challenge to
the Financial Conduct Authority, representing
views of participants in primary markets.
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Directors' report: Group Executive Committee
Leading the execution of our strategy
The Group Executive Committee (ExCo), as the most senior
management committee for the Barclays Group, supports the
Group Chief Executive in executing Barclays' strategic priorities.
C.S. Venkatakrishnan
Group Chief Executive
Wally Adeyemo
Group Head of Strategy
and Transformation
Stephen Dainton
President of
Barclays Bank PLC
and Head of Investment
Bank Management
Cathal Deasy
Global Co-Head
of Investment Banking
Matt Hammerstein
Chief Executive Officer
of the UK Corporate Bank
and Head of Public
Policy and Corporate
Responsibility
Vim Maru
Chief Executive Officer
of Barclays UK
Tristram Roberts
Group Human
Resources Director
Stephen Shapiro
Group General Counsel
Taylor Wright
Global Co-Head
of Investment Banking
Anna Cross
Group Finance Director
Craig Bright
Group Co-Chief
Operating Officer
and BX Co-Chief
Executive
Officer
Anne Marie Darling
Group Co-Chief
Operating Officer
and BX Co-Chief
Executive Officer
Matt Fitzwater
Group Chief
Compliance Officer
Adeel Khan
Head of Global Markets
Denny Nealon
Chief Executive Officer
for Barclays US Consumer
Bank (USCB) and Barclays
Bank Delaware (BBDE)
Taalib Shaah
Group Chief Risk Officer
Sasha Wiggins
Chief Executive
of Private Bank and
Wealth Management
Changes in ExCo during 2025
In July 2025, we welcomed Craig Bright and
Anne Marie Darling as Group Co-Chief
Operating Officers and Co-Chief Executive
Officers of BX. We are grateful for the
contribution made by Alistair Currie (Group
Chief Operating Officer and Chief Executive
Officer of BX), who stepped down from his
role in June 2025.
To support the Group Chief Executive in
driving the delivery of the Group's strategy,
a new role of Group Head of Strategy and
Transformation was introduced. We were
pleased to welcome Wally Adeyemo in this
role in October 2025.
Standing attendees
The Group Chief Executive continues to
extend a standing invitation on ExCo to:
•Gijs Borghouts, Group Chief Internal
Auditor
•Hannah Ellwood, Group Company
Secretary
•Anita Tanna, Group Chief of Staff.
Ex-officio posts
ExCo continues to utilise ex-officio
positions on the Committee to promote
diversity of thought, provide specialist input
and bring new perspectives,
with each appointee serving a four-
month rotation.
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Directors’ report: Our governance framework
A governance framework to facilitate
effective decision-making
Committed to high standards of corporate governance
to drive long-term sustainable value for our shareholders.
Group Structure_BackGd.gif
Group structure
  Barclays PLC
BBPLC
Barclays’ non-ring-fenced operations
Barclays Europe
Barclays US LLC
Barclays Bank Delaware
Barclays PLC (BPLC) is the Group’s parent company and is listed on the London Stock Exchange.
Each of the Group’s key operating entities - Barclays Bank PLC (BBPLC), Barclays Bank UK PLC (BBUKPLC), Barclays Bank Ireland PLC
(Barclays Europe), Barclays US LLC and Barclays Bank Delaware (BBDE)  - has its own board (with executive and non-executive directors)
and board committees. These main operating entities are supported by our Group-wide service company, BX, which also has its own
board comprised of executive and non-executive directors, and provides technology, operations and functional services to businesses
across the Group.
Our governance framework
The Board recognises the importance of
effective governance as an enabler to the
successful development and execution of the
Group’s strategy. We consider governance
to be how the Board makes decisions and
provides oversight to promote Barclays’
success for the long-term sustainable benefit
of our shareholders, having regard to the
interests of our stakeholders, which include
our customers and clients, colleagues and
the society and wider environment in which
we operate.
Our Group-wide governance framework
is designed to:
•facilitate the effective management of the
Group by our Group Chief Executive and
his ExCo across our five operating
divisions; and
•support and provide oversight and
constructive challenge to the Group’s
major subsidiary boards in the UK,
Ireland and the US, having regard to
the legal, regulatory and independence
requirements applicable to those entities.
BBUKPLC
Barclays’ ring-
fenced bank
BX
Barclays’
service company
Generally, there is one set of operating
principles for the Group. Group-wide
frameworks, policies and standards are
adopted throughout the Group unless local
laws or regulations require otherwise (for
example, the ring-fencing obligations
applicable to BBUKPLC), or ExCo decides
otherwise in a particular instance.
Corporate Governance
Operating Manual
Our Corporate Governance Operating
Manual sets out how the Group’s significant
subsidiaries (and their respective boards and
board committees) should interact with each
other and with management. It also provides
guidance and clarity for management and
Directors as to how these relationships and
processes should work in practice. This is a
dynamic document that evolves alongside
the changing nature of the Group.
The role of the Board
The Board sets the purpose, strategic
direction and risk appetite for the Group and
is the ultimate decision-making body for
matters of Group-wide strategic, financial,
regulatory and/or reputational significance.
The Board also has direct oversight of
matters relating to culture.
Membership of the BPLC and BBPLC
Boards is partially consolidated to drive
efficiency and co-ordination, whilst also
reducing complexity and unnecessary
duplication. Consequently, the BBPLC
Board is composed of a subset of the BPLC
Board, with all members of the BPLC Board
(except for the SID, Chair of BBUKPLC
and at least one other Non-Executive
Director) also serving on the BBPLC Board.
We believe that having members of the
BPLC Board serving as the Chairs of some
of the Group’s main operating entities
supports improved efficiency, oversight,
escalation and co-ordination while ensuring
an appropriate focus is given to matters
relevant to each entity.
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Directors' report: Our governance framework (continued)
Governance_Framework.gif
Board governance framework
Barclays PLC Board
Responsible for the overall leadership of the Group
(with direct oversight of strategy, culture and strategic reputational matters relating to the Group)
Board Nominations
Committee
Board Audit Committee
Board Risk
Committee
Board Sustainability
Committee
Board Remuneration
Committee
Oversees the composition
of, and appointments to,
the Board, Board
Committees and ExCo.
Oversees financial
reporting and
monitors the internal
control environment.
Oversees the Group's risk
profile, risk appetite and
management of principal
risks.
Oversees climate
and sustainability
matters.
Sets the principles
and parameters of
remuneration policy.
For more information,
see page 84.
For more information,
see page 92.
For more information,
see page 100.
For more information,
see page 105.
For more information,
see page 116.
Matters reserved to the Board
Our Matters Reserved to the Board sets out
the matters reserved solely for the decision-
making power of the Board. These matters
include material decisions relating to
strategy, risk appetite, medium term plans,
capital and liquidity plans, risk management
and controls frameworks, strategic
reputational matters and the approval of
financial statements, large transactions,
share allotments, dividends and share buy-
backs.
Responsibility for the Group’s business on a
day-to-day basis has been delegated by the
Board to the Group Chief Executive,
supported by his ExCo, to make and
implement strategy and operational
decisions.
Information provided to the Board
The Group Chairman is responsible for
setting the Board’s agenda, primarily
focused on strategy, performance, value
creation, culture and stakeholders. In
addition, the Group Chairman is responsible
for ensuring that Board members receive
timely and high quality information to
enable sound decision-making and promote
the success of BPLC.
The Group Company Secretary, working in
collaboration with the Group Chairman, is
responsible for ensuring good governance
and information flow to support the Board’s
effectiveness.
In addition to presentations delivered to the
Board and Board Committees as part of
formal meetings, Board members are kept
informed of key developments during the
year outside of meetings through updates
from the Executive Directors, ExCo and
senior management.
Directors have access to the advice of the
Group Company Secretary and are also able
to seek independent and professional advice
at Barclays’ expense, where required, to
enable them to fulfil their obligations to
BPLC.
Board Committees
The Board is supported in its work by its
Committees: the Board Nominations
Committee, Board Audit Committee, Board
Risk Committee, Board Sustainability
Committee and Board Remuneration
Committee. Each Board Committee has its
own terms of reference setting out its remit and
decision-making powers. The Board may
from time to time establish ad hoc
Committees to oversee specific matters as
and when they arise.
The Board Committees are comprised solely
of Non-Executive Directors, with the
exception of the Board Sustainability
Committee of which the Group Chief
Executive is an Executive member. In that
role, the Group Chief Executive brings
invaluable strategic insights to the
Committee’s discussions, including external
perspectives from his outside engagements.
The Chairs of each Board Committee report
regularly on their Committee's work to the
Board. You can read more about the work of
each Board Committee later in this
Governance report.
Conflicts of interest
The Board has the authority to authorise
Director conflicts of interest in accordance
with the Companies Act 2006 and BPLC’s
articles of association (Articles). This
ensures that the influence of third parties
does not compromise the independent
judgement of the Board.
Directors are required to declare any
potential or actual conflicts of interest that
could interfere with their ability to act in the
best interests of BPLC.
A conflicts register recording actual and
potential conflicts of interest is maintained,
together with any Board authorisations of
conflicts. Authorisations are for an indefinite
period, but are reviewed on an annual basis
by the Board. The Board also considers the
effectiveness of the conflicts authorisation
process. The Board retains the power to vary
or terminate conflicts authorisations at
any time.
Attendance at Board meetings
Directors are expected to attend every Board
meeting. Where a Director is not able to
attend a Board meeting, the relevant
Director's views are generally made known
to the Group Chairman in advance of the
meeting. The Group Chairman also meets
privately with the Non-Executive Directors
on a regular basis.
Details of Director attendance at Board
meetings during 2025 are set out on the next
page, and details of Director attendance at
Board Committee meetings are set out in the
report of each Board Committee.
Board effectiveness
The effectiveness of the Board, Board
Committees and individual Directors is
assessed on an annual basis. As permitted by
the Code, an internally facilitated effectiveness
review was carried out for 2025. You can read
about the results of the 2025 review, as well as
progress against the recommendations from the
externally facilitated Board review for 2024, in
the report of the Board Nominations
Committee from page 84.
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79
Directors' report: Our governance framework (continued)
Division of responsibilities and Board meeting attendance
Roles on the Board
In line with the provisions of the Code, a clear division of responsibilities has been established between Executive and Non-Executive
Directors. Our Charter of Expectations sets out the individual role profiles and required behaviours and competencies for the Chair, SID,
Non-Executive Directors, Executive Directors and Committee Chairs. A summary of the role profiles for Board members is set out in the
table below.
Attendance at Board meetings
The table below provides details of Director attendance at Board meetings during 2025. 
Role on Board
Meetings
attended/eligible
to attend
Ad hoc meetings
attended/eligible
to attend6
Responsibilities
Chair
Nigel Higgins1
7/7
5/5
The Chair is responsible for:
•leading the Board and its overall effectiveness in directing the Company
•promoting a culture of openness and inclusion, and facilitating and encouraging
open, constructive challenge and debate between all Directors
•ensuring the Board has a clear understanding of shareholder views.
Group Chief Executive
C.S. Venkatakrishnan
7/7
5/5
The Group Chief Executive, supported by his ExCo, is responsible for:
•managing the Group’s business on a day-to-day basis and making and implementing
operational decisions
•leading Barclays towards the achievement of its strategic objectives and
implementing the strategy set by the Board
•promoting and demonstrating the appropriate culture, values and behaviours,
including Barclays’ Purpose, Values and Mindset.
Senior Independent Director
Brian Gilvary
7/7
3/5
The SID is responsible for:
•providing a sounding board for the Chair; serving as a trusted intermediary for the
other Directors and shareholders, when necessary
•maintaining contact as required with major shareholders to understand their issues
and concerns, and ensuring the Board is aware of their views
•leading the appraisal of the Chair’s performance, at least annually.
Group Finance Director
Anna Cross
7/7
5/5
The Group Finance Director is responsible for:
•together with the Group Chief Executive, the achievement of financial targets for the
Group
•providing strategic and functional leadership of the Finance functions
•managing and responding to feedback on Barclays' business performance from
investors, financial institutions, regulators and auditors.
Non-Executive Directors
Robert Berry
7/7
5/5
Non-Executive Directors (including the Chair and SID) are responsible for:
•providing effective oversight, strategic guidance and constructive challenge
•helping to develop proposals on strategy and empowering the Executive Directors to
implement the Group’s strategy while scrutinising and holding to account the
performance of management and Executive Directors against agreed performance
objectives
•with the support of the Board Nominations Committee, the appointment and
removal and succession planning for Executive Directors.
Notes:
1As required by the Code, the Group Chairman was independent on appointment.
2Diony Lebot was appointed to the Board with effect from 17 March 2025.
3Mary Mack was appointed to the Board with effect from 1 June 2025.
4Tim Breedon stepped down from the Board with effect from 30 April 2025.
5Diane Schueneman stepped down from the Board with effect from 31 January 2025.
6One ad hoc meeting was a combined Board and Board Risk Committee meeting. Owing
to other commitments, some Directors were unable to attend certain ad hoc Board
meetings, however they received papers in advance and had the opportunity to share
their views with the Group Chairman ahead of the meetings.
Dawn Fitzpatrick
7/7
3/5
Mary Francis
7/7
5/5
Sir John Kingman
7/7
5/5
Diony Lebot2
6/6
3/4
Mary Mack3
5/5
2/2
Marc Moses
7/7
4/5
Brian Shea
7/7
5/5
Julia Wilson
7/7
5/5
Former Directors
Tim Breedon4
1/1
2/2
Diane Schueneman5
0/0
0/1
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Directors’ report: Key Board activities
Key Board activities in 2025
Overseeing delivery of our three-year strategy and transformation initiatives.
Throughout 2025, the Board maintained its focus on overseeing management's execution of the Group’s three-year strategy and supporting
transformation initiatives, whilst also considering the new financial and operational targets through to 2028, to be announced on 10 February
2026. The Board received regular updates on the main business divisions and progress against existing targets, as well as briefings on matters
of Group-wide significance, with consideration given to the impacts of the evolving macroeconomic, geopolitical and regulatory landscape
on the Group's performance and operations, alongside strategy.
The Board recognises that the rapidly changing technological environment presents both opportunities and challenges, necessitating an
ongoing focus on digital innovation whilst ensuring the resilience of the Group’s operations. You can read more about the Board’s oversight
of technology transformation in the Technology spotlight on page 83.
Spotlight on
Culture
The Board recognises that a
positive culture aligned to our
Purpose, Values and Mindset is
fundamental to our long-term
success.
During 2025, the Board reviewed the
progress to embed the Group-wide
‘consistently excellent’ (CE) cultural
change programme and discussed its
continued importance to delivering the
Group's strategy.
The Board discussed performance against
CE dashboard metrics and colleague
sentiment expressed through Your View
survey results.
As part of this, the Board considered
colleagues’ understanding of, and
engagement with, CE, and opportunities to
make it easier for colleagues to achieve a
consistently excellent standard. The Board
reflected on the focus areas for 2026 to drive
further change through the organisation,
with key dependencies identified as being
further simplification of the operating
environment and continued colleague
support.
Furthermore, to provide ongoing focus to
CE as a pillar that supports the delivery of
strategy, the Board requested that progress
updates be presented alongside updates on
Group transformation initiatives.
Board members also had the opportunity
to hear about Group culture first hand
through engagement with colleagues
during the year, examples of which are set
out in the table below. This included a
visit to Barclays' campus at Pune by
certain Board members, which provided
the opportunity to engage with colleagues
on a number of themes, including how
they are enabling process simplification
and automation (including using AI
responsibly), and digitalising customer
journeys to deliver more personalised and
integrated customer and client
experiences.
March
April
May
June
Leadership
Accelerator
Programme
Closing Event
India Visit
Annual General
Meeting
Markets Floor
Walk
Future Leaders
Group
Networking
Reception
Citizenship,
Inclusion &
Opportunity
Awards
London
Pune
London
London
New York
London
Audience:
Colleagues
Audience:
Colleagues
Audience:
Shareholders
Audience:
Colleagues
Audience:
Colleagues /
Clients
Audience:
Colleagues
September
October
November
Managing
Director
Alumni
Event
Global
Family Office
Forum
Annual General
Meeting
US Consumer
Bank
Immersion
Barclays
Professional
Services
Conference
London
London
Delaware
London
Audience:
Colleagues
Audience:
Clients
Audience:
Colleagues
Audience:
Clients
Mary Francis at the
Managing Director alumni
event
Dawn Fitzpatrick and Sasha Wiggins.jpg
Dawn Fitzpatrick and
Sasha Wiggins at the Global
Family Office Forum
Mary Francis Alumni event.jpg
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Directors’ report: Key Board activities (continued)
Stakeholder groups
Key Board activities Icons-01.gif
Customers and clients
Key Board activities Icons-03.gif
Society
Key Board activities Icons-02.gif
Colleagues
Key Board activities Icons-04.gif
Investors
Key focus areas
The following two pages highlight the key areas of focus for the Board during 2025
and the key stakeholder groups central to the matters considered and decisions taken.
Strategy
Key Board activities Icons-01.gif
Key Board activities Icons-02.gif
Key Board activities Icons-03.gif
Key Board activities Icons-04.gif
Topic
Board activity
Strategy
and business
review
•Strategy was considered regularly during the year,
including through dedicated corporate strategy
sessions at the September and December Board
meetings.
•Reviewed and discussed the 2025 Medium Term
Plan (MTP).
•Reviews of the main operating businesses
throughout the year enabled the Board to consider
the key risks and opportunities for each of the
businesses and monitor their progress against the
targets set in our three-year plan.
•Reviewed and evaluated an update on the entity and
location strategy for Barclays Europe.
Key decisions
•Approved the 2025 MTP.
•Confirmed continued support for the re-
domiciliation of Barclays Europe to France.
Strategic
transactions
•In support of Barclays’ strategy to simplify and
focus on growing key businesses, the Board
assessed strategic opportunities for the Group and
received updates on the progress of key strategic
transactions across the Group.
Key decisions
•In Q1 2025, approved Barclays’ long-term strategic
partnership with Brookfield Asset Management
Limited in relation to our payment acceptance
business.
•In Q3 2025, approved the acquisition of Best Egg,
Inc. by BBDE.
Supporting
implementation
of strategy
•Monitored the progress made against the delivery of
transformation initiatives to support implementation
of the Group’s strategy. This included spotlights on
customer journeys and operating effectiveness.
Climate and
sustainability
strategy
•Considered progress on the Group’s climate and
sustainability strategy through reports from the
Board Sustainability Committee, with a focus on the
Barclays Transition Update.
•Received an update on the Group’s sustainable
finance strategy, reviewing performance against
targets and the development of the business,
including in the context of the macro environment.
Key decisions
•In early 2025, approved the 2024 Group Modern
Slavery Statement.
•Approved the Barclays Transition Update.
Culture, colleague and inclusion
Key Board activities Icons-02.gif
Key Board activities Icons-03.gif
Topic
Board activity
Culture,
colleague
engagement
and talent
•Considered the evolution of the organisation's
culture through regular updates on the embedment
of the Group-wide Consistently Excellent
programme and Your View colleague survey
results. Please see the spotlight on Culture on page
80 for further details.
•Reviewed progress on the talent excellence
programme, aimed at enhancing practices to
identify, assess and develop high potential talent
across the organisation. This included consideration
of the success measures and proposed outcomes for
the programme.
•Considered Barclays’ method of workforce
engagement to confirm it remained effective in
facilitating meaningful, regular two-way dialogue
with colleagues.
•Considered Barclays' workforce policies and
practices and key focus areas in 2025.
•Board members engaged with colleagues at events
during the year, examples of which are set out on
page 80.
Key decisions
•Confirmed that Barclays’ method of workforce
engagement has been effective in 2025.
•Confirmed that Barclays’ workforce policies and
practices are consistent with Barclays’ Values and
support Barclays’ long-term sustainable success.
Inclusion and
opportunity
•Received updates on Barclays' inclusion and
opportunity strategy which seeks to create a
workplace where everyone feels valued and
respected, within a culture of belonging and equal
opportunity.
•Considered an updated version of the Board
Inclusion and Opportunity Policy in December 2025
and February 2026, to ensure the policy continues to
reflect the Group's inclusion and opportunity
strategy.
Key decisions
•Approved the updated Board Inclusion and
Opportunity Policy.
ReadMore_Arrow.gif
Please see the Colleagues section from page 26
for further information on Barclays’ workforce
engagement mechanisms and initiatives to
continue to embed a CE standard of delivery.
ReadMore_Arrow.gif
Details of the Board Inclusion and Opportunity
Policy can be found in the Board Nominations
Committee report from page 84.
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82
Directors’ report: Key Board activities (continued)
Risk, resilience, recovery and resolution
Key Board activities Icons-01.gif
Key Board activities Icons-04.gif
Key Board activities Icons-03.gif
Topic
Board activity
Risk profile
•Regularly reviewed the Group's risk profile,
compliance risk profile and emerging risks, taking
into consideration the impact of the macroeconomic,
regulatory and geopolitical environment. This
included consideration of updates from management
on market conditions, the impacts for Barclays and
how these were being managed, including in
response to market events early in 2025, in addition
to a geopolitical update regarding the outlook for
2026.
•Received regular updates on financial crime risk,
including the Group-wide programme to enhance
financial crime capabilities.
Key decisions
•Approved Barclays' Risk Appetite Statement.
•Approved updates to the Group Enterprise Risk
Management Framework (ERMF).
Resolution
and recovery
•Received an update on Barclays' resolvability
arrangements, including the testing and assurance
activities completed in 2025, and a Group resolution
simulation planned for 2026 to ensure our resolution
capabilities are execution-ready.
•Considered the Group Recovery Plan, including the
options available to execute in a severe financial
stress.
Key decisions
•Approved the Group Recovery Plan.
Technology,
operations
and resilience
•Considered the Group’s annual operational
resilience self-assessment in respect of the Group’s
Important Business Services (IBS). The Board
subsequently discussed changes to the impact
tolerance thresholds for certain IBS following a
review after the 31 January 2025 IT incident that
impacted Barclays' business in the UK. The Board
maintained close oversight of the IT incident review.
•Closely monitored the progress of the Group-wide
programme to enhance Barclays’ cybersecurity
capabilities and drive long-term resilience. The
Board also considered the priority workstreams for
the programme in 2026.
•A number of Board members participated in a crisis
event simulation exercise focused on governance
and decision-making in relation to a cybersecurity
scenario.
•Continued to consider how to bring deeper
technology advice and additional technology focus
and insight to the Board, reflecting the importance of
digitisation and technology-driven innovation to the
Group’s strategy. This included considering the
remit of the BX Board within this context.
Key decisions
•Approved changes to the impact tolerance thresholds
for certain IBS.
•Agreed to bring the oversight of strategic technology
matters within the remit of the BX Board.
Finance
Key Board activities Icons-04.gif
Topic
Board activity
Financial
performance
and reporting
•The Group Finance Director provided regular
updates to the Board which included reporting on
the financial performance of the Group and business
divisions, including progress against targets and
monitoring market reaction to the Group’s financial
results.
Key decisions
•Approved the BPLC Annual Report and Accounts
for the year ended 31 December 2024.
•Approved Q1 2025, HY 2025 and Q3 2025
financial results announcements.
•Upon the recommendation of the Board Audit
Committee, confirmed the reappointment of KPMG
as the Group statutory auditor with effect from the
2027 financial year.
Capital
and liquidity
position and
distributions
•Monitored the Group’s capital and liquidity position
and considered distributions proposals, including a
new quarterly cadence for share buy-backs.
•Received an update on the Group’s capital
management practices.
Key decisions
•Approved a full year dividend for the year ended 31
December 2024 of 5.5p per ordinary share and a full
year share buy-back for 2024 of up to £1bn.
•Approved a half year dividend of 3.0p per ordinary
share for the six months ended 30 June 2025 and a
half year share buy-back of up to £1bn.
•Approved a Q3 2025 share buy-back of up to £500m.
Governance and regulatory matters
Key Board activities Icons-01.gif
Key Board activities Icons-04.gif
Topic
Board activity
Succession
•On the recommendation of the Board Nominations
Committee, considered succession planning and
proposed changes to Board and Board Committee
membership.
Key decisions
•Approved the appointment of Diony Lebot and
Mary Mack as Non-Executive Directors and, in
February 2026, the resignation of Mary Francis.
Regulatory
engagement
and oversight
•Representatives from our key regulatory
stakeholders were invited to Board meetings in
order to strengthen relationships and share feedback
on their priorities and areas of focus for Barclays.
Meetings were also held between individual
Directors and regulatory stakeholders throughout
the year.
•Considered updates on public policy and regulatory
developments impacting the Group and Barclays’
priorities and response in the context of these
developments.
Consumer
Duty
•To support the Board’s oversight of Consumer Duty
across the Group, it received a Consumer Duty
Dashboard and, subsequently, the Consumer Duty
Annual Board Reports for BBPLC and BBUKPLC.
•With input from the BBPLC Consumer Duty
Champion, the Board considered the approach to
the broader oversight and coverage of customer
service and good customer outcomes through Board
reporting and discussions.
ReadMore_Arrow.gif
The Technology spotlight on the next page
provides further details on the Board's oversight of
technology transformation across the Group.
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Directors’ report: Key Board activities (continued)
Spotlight on
The Board's oversight of technology
To support the continued and robust
VisaBoardRoomSanFran_Cropped.jpg
oversight of technology transformation,
and in recognition of the strategic
significance of transformation to
the Group’s longer-term success,
the Board not only thoroughly assessed
how management executed its plans, but
also remained dedicated to continually
deepening its own understanding of
emerging technologies and its impact on
Barclays’ capabilities.
As the organisation advanced its digital
transformation - enhancing digital, data and
AI expertise, and streamlining customer
journeys and their related processes - the
Board recognised the ongoing need to
engage deeply in these rapidly-evolving
fields.
Building a deeper understanding included
hearing from others, including those at the
forefront of academic research in digital
transformation, leaders driving the next
generation of technology change, and
organisations that have executed or are
currently undertaking similar
transformations, having learned the lessons
critical to success.
In support of this objective, in June 2025,
Board members, together with some
members of Group ExCo, visited San
Francisco to learn about technology
transformation and to hear from leaders of
world-leading organisations about how
their businesses have successfully
navigated digital transformations, the pace
of change and the cost of inaction. This
provided the Board with an opportunity to
reflect on how these lessons could be
applied to Barclays, including the role of
the Board in navigating the change ahead.
The Board spent time with the Chairman
and Research Scientists from the
Massachusetts Institute of Technology 
(MIT) Center for Information Systems
Research, learning about best practices for
integrating technology expertise into the
Board, the potential of emerging
technologies, and the Board’s role in
fostering responsible innovation and
managing these risks.
This was followed by engagement with five
organisations that exemplify the
capabilities and outcomes of successful
digital transformation, including digital
engagement with customers, use of data,
streamlined and digitised processes, and
agile execution of change.
The emphasis of these engagements
was on the successful adoption of tech
innovation in digital, data and AI to
enhance organisational capabilities
and performance.
Supported by the San Francisco trip, the
Board has continued to make technology
transformation a key focus area. The
strategic ambition for Barclays beyond
2026 underscores the role of technology in
our core purpose and long-term ambitions.
The next phase of the strategy focuses on
greater investment capacity to further
deepen customer and client relationships,
enhance resilience against cyber threats and
realise further efficiency and productivity
improvements through new technologies
and responsible deployment of AI. This
includes the Board's continued review of
the approach to AI governance (including
the internal policies and standards relating
to AI) and adoption and the use cases being
deployed within Barclays.
BX Board's role in the oversight of strategic technology matters
Barclays Execution Services Limited (BX) is
the Group-wide service company providing
technology operations and functional services
to businesses across the Barclays Group. The
Board recognises the rapidly-evolving nature
and use of new technology, data and AI in the
delivery of these services, and in 2025
considered how to bring greater relevant insight
to the Board. It was determined that this would
be best achieved by specifically including
oversight of strategic technology matters within
the remit of the BX Board, alongside its wider
oversight of the operational, service delivery
and performance
aspects of technology. To support this
increased remit, and provide greater
independent oversight, changes have been
made to the composition of the BX Board
which now comprises a majority of
independent non-executive directors. The BX
Board is chaired by Brian Shea, who provides
valuable connectivity between the Board and
BX Board. During 2025, Duriya Farooqui and
Prof Sir Anthony Finkelstein were appointed as
new independent BX Non-Executive Directors,
joining Avid Larizadeh Duggan, who has
served on the BX Board since 2021. It is
anticipated further
independent BX Non-Executive Directors will
be appointed in 2026. Collectively, the
independent BX Non-Executive Directors
bring wide-ranging experience across
financial services transformation, operations,
technology, cybersecurity and resilience, and
innovation. In addition, new BX Co-CEOs
(and Group Co-COOs) Anne Marie Darling
and Craig Bright were appointed in 2025. A
schedule of technology-centred education
sessions for the Board, and regular updates
from the BX Chair and BX Co-CEOs,
commenced in 2025 and will continue during
2026.
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Directors' report: Board Nominations Committee report
Supporting delivery of Barclays’
strategy through robust succession
planning
Focused on composition, succession and effectiveness to support continuity of
strong leadership
NomCom_Vertical_Box.jpg
Board Nominations
Committee
Nigel Higgins
Chair, Board Nominations Committee
Committee membership1 and
meeting attendance2 during 20253
Member
Meetings attended/
eligible to attend
Nigel Higgins
2/2
Brian Gilvary
2/2
Julia Wilson
2/2
Notes
1The Group Chairman chairs the Committee,
with its membership composed solely of
independent Non-Executive Directors.
2In addition to its members, Committee
meetings were attended by representatives
from senior management, including the Group
Chief Executive and Group HR Director.
3There were two scheduled meetings of the
Committee in 2025 with no ad hoc meetings
(2024: three meetings, no ad hoc meetings).
Dear Shareholders
The Committee’s primary focus is to ensure
that the Board and its Board Committees and
ExCo continue to have an optimal balance of
skills, experience and knowledge to support
delivery of the Group’s strategy which is
considered with input from the wider Board.
Key to this is robust succession planning to
ensure continuity of strong leadership. As
part of that succession planning, this year we
welcomed Diony Lebot and Mary Mack to
the Board as independent Non-Executive
Directors. Diony brings strong experience in
banking, financial services, and European
regulatory matters, and Mary similarly has
deep expertise in financial services, in
particular in the area of consumer banking.
We recently announced that Mary Francis
will be retiring from the Board, as a member
of the Board Remuneration and
Sustainability Committees and as Chair of
the BBPLC Board Remuneration
Committee, in each case with effect from 6
May 2026. As such, Mary will not seek re-
election at the 2026 AGM. In addition, and
as reported in our 2024 Annual Report,
Diane Schueneman retired from the Board,
the Board Audit and Nominations
Committees and as Chair of the BX Board, 
in each case with effect from 31 January
2025, whilst continuing to serve as a non-
executive director of Barclays US LLC. On
30 April 2025, Tim Breedon retired from the
Board, whilst maintaining his role as Chair
of Barclays Europe. 
The Committee and the Board are extremely
grateful for Mary, Tim and Diane’s
significant contributions to Barclays during
their respective tenures. None of Mary, Tim
nor Diane raised any concerns about the
operation of the Board or management. 
During 2025, the Committee also oversaw
additional changes to Board Committee
composition, including Diony’s appointment
to the Sustainability Committee and my
appointment as a member of the
Remuneration Committee. With regard to
ExCo succession, both the Committee and
the Board receive regular updates from
management on succession planning,
including hearing directly from the Group
Chief Executive and the Group Human
Resources Director, and in 2025, the
Committee approved the appointment of
new Group Co-Chief Operating Officers and
a Group Head of Strategy and
Transformation as members of ExCo.
You can read more about the Committee’s
priorities and activities during 2025 below.
Looking ahead to 2026, the Committee
remains focused on the need to continue to
review and refresh the skills on the Board
and Board Committees and on ExCo
composition as part of our ongoing
succession planning activity.
Nigel Higgins
Chair, Board Nominations Committee
9 February 2026
Role of the Committee
The role of the Committee is to, among
other things:
•ensure the Board is comprised of
individuals who are best able to
discharge their duties and
responsibilities;
•oversee the appropriate assessment of
the suitability of Directors, members
of the ExCo and other key personnel;
•support and advise the Board in
ensuring that the Company has the
appropriate corporate governance
standards and practices in place that
are consistent with best practice; and
•keep the Board’s governance
arrangements under review.
ReadMore_Arrow.gif
The Committee’s terms of reference are
available at home.barclays/who-we-
are/our-governance/board-
committees/
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Directors' report: Board Nominations Committee report (continued)
Composition
The Committee reviews the composition
of the Board and assesses recruitment
priorities for Non-Executive Directors,
considering the necessary skills,
experience, knowledge and independence
essential for an effective Board,
supporting robust succession planning.
Changes to Board and Board Committee
composition during 2025 are noted
above. Details of the tenure and industry
and leadership experience of Directors is
set out in the table below. Biographies of
each Director are available from page 72,
detailing their skills, expertise,
experience, Board Committee roles, and
other principal appointments.
Board size
The Committee considers that the size of the
Board (13 Directors, as at 31 December
2025) is appropriate and contributes to its
effectiveness.
The Committee recognises that assessing the
optimal size of the Board is a critical
component of medium- and longer-term
succession planning. In this context, careful
consideration is given to ensuring that the
Board remains small enough to facilitate
effective collaboration and efficiency, while
being sufficiently sized to provide a
comprehensive mix of skills and
perspectives. This approach supports robust
succession planning and accommodates
Directors’ additional roles and
responsibilities on Board Committees, as
well as their participation on the Boards of
BBPLC, BBUKPLC, Barclays Europe, BX,
and other Group subsidiary boards. Both the
Committee and the Board continue to
believe that it is advantageous for Group-
wide decision-making to have the Chairs of
the Group’s significant subsidiaries sit on
the BPLC Board, where possible,
considering that this provides connectivity
with the significant subsidiaries, bringing
with it important insight into Board
discussions.
Non-Executive Director
independence
The Committee and the Board consider all
of the Non-Executive Directors to be
independent.
The Committee assesses the independence of
our Non-Executive Directors on appointment
and thereafter on an annual basis, having
regard to the independence criteria set out in
the Code. As part of this process, the
Committee considers each Director’s length
of tenure, which, in line with Code guidance,
is one of a list of factors outlined in the Code
that can affect independence and makes any
recommendations to the Board accordingly.
In early 2026, the Committee reviewed the
independence of all Non-Executive
Directors serving on the Board as of
31 December 2025.
Reflecting that Nigel Higgins, Dawn
Fitzpatrick and Brian Gilvary have each
served on the Board for over six years, each
of them were subject to a  thorough  review
of their continued independence. The
Committee remains satisfied that the length
of their tenure has no impact on their
respective levels of independence or the
quality and effectiveness of their
contributions.
Notwithstanding her intention to retire from
the Board in May 2026, in light of her nine
year tenure, the Committee undertook a
rigorous assessment of Mary's continued
independence.
The Committee and the Board consider that
length of tenure is only one of the factors to
be considered with respect to Director
independence, and accordingly, that tenure
alone should not result in a loss of
independence. Following careful
consideration, the Committee concluded that
Mary remains independent in accordance
with the other circumstances listed in
Provision 10 of the Code. 
In reaching this conclusion, the Committee
and the Board considered that Mary’s
breadth of financial services sector
experience, strong focus on reputation risk
management, promoting board governance
values and culture and her detailed
understanding of the interaction between
public and private sectors continue to bring
significant value to Board discussions,
providing constructive challenge to
management and demonstrating objective
judgement.
With these factors in mind, the Committee
and the Board consider it appropriate for
Mary to continue as an independent Non-
Executive Director until her retirement in
May 2026. 
Board Composition as at 31 December 2025
Length of tenure (Chairman and
Non-Executive Directors)
(number of Directors)
Industry and leadership experience1
(number of Directors)
268
Financial services
Political/Regulatory experience
Current/recent Chair/CEO
Accountancy/Auditing
Operations/Technology
0-3 years
3-6 years
6-9 years
9+ years
347
359
371
International experience
(number of Directors)1, 2
383
UK
US
ROW3
335
395
Notes:
1Individual Directors may fall into one or more
categories.
2International experience is based on the
location of the headquarters/registered office
of a company.
3Rest of the world.
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Directors' report: Board Nominations Committee report (continued)
Process for
appointments
The Committee oversees Board
appointments, ensuring that
appointments are based on merit against
objective criteria and give due
consideration to the Board Inclusion and
Opportunity Policy. When appointing
Board members, the Committee
considers the necessary skills,
experience, independence and knowledge
to maintain the Board's effectiveness and
the delivery of the Group’s strategy, with
due regard to the benefits of inclusion.
Board appointments are made following
a merit-based, formal, thorough and
transparent process. The Committee
facilitates this process with support from
external search consultancy firms.
Non-Executive Director
recruitment
The Committee regularly reviews its skills-
based recruitment priorities for Non-
Executive Director recruitment. These
priorities serve as the foundation for targeted
searches, enabling the Board to maintain
orderly succession planning and achieve an
optimal blend of expertise and experience
among its members. The Committee
reviewed and updated these priorities during
2025, considering changes in the composition
of both the Board and the Committees during
the year.
Our current recruitment priorities include
identifying potential candidates who can
bring additional technology experience and
insights to the Board, as well as a
professional with deep US investment
banking experience, reflective of our US
operations. A recruitment priority has also
been agreed for a candidate with a UK PLC
background (or equivalent) with deep
experience of executive leadership, having
held the role of CEO or similar, able to
provide challenge, advice and support to
management.
Independent search firms, Egon Zehnder,
Perrett Laver, CZ Partners and Russell
Reynolds Associates, assisted in our focused
external mapping and recruitment efforts to
identify additional Non-Executive Directors
to enhance the Board’s skill set in 2025.
None of these firms have any connection to
Barclays or any of the Directors other than to
assist with searches for executive and non-
executive talent. Open advertising for Board
positions was not used in 2025.
The Committee will continue to evaluate the
Board’s recruitment priorities for the year
ahead and further assess the required skills
and experience for prospective candidates,
seeking to ensure that strong potential
candidates who can enhance the Board’s
effectiveness are identified as necessary.
Reflective of the importance that the
Committee and the Board place on
succession matters, all Board members have
the opportunity to meet with leading
candidates as part of the recruitment process.
All Directors are subject to election or re-
election (as appropriate) each year by
shareholders at the AGM.
Time commitment and conflicts
All prospective Directors are required to
disclose any significant external
commitments. These disclosures are carefully
considered by the Committee and/or the
Board to ensure that each Director will be
able to fulfill their responsibilities to Barclays
effectively.
Prior to their appointments, the Committee
thoroughly reviewed the existing
commitments declared by both Diony Lebot
and Mary Mack and was satisfied that they
each had the capacity to dedicate the
necessary time to their duties at Barclays.
The expected time commitments are agreed
with each Non-Executive Director and
encompass attendance and preparation for
Board and Board Committee meetings, as
well as sufficient time to gain a thorough
understanding of the business and complete
all required training.
The Committee and/or the Board considers
relevant regulatory and Code requirements
when considering whether a Director has
sufficient time to commit to their role, in
addition to key investor and proxy adviser
guidelines.
Directors must obtain Board approval before
accepting any significant roles outside of
Barclays, providing an estimate of the time
commitment involved. When considering
such requests, the Board examines all
relevant details, including the nature of the
external organisation, the Director’s expected
role, and the anticipated time required. In
2025, the Board approved all requests for
external appointments, having considered
that there were no actual conflicts of interest
and being satisfied that each Director
remained able to dedicate enough time to
fulfil their responsibilities to Barclays
effectively.
All Directors are expected, where
circumstances require it, to commit additional
time as necessary to their engagement on the
Board. For the year ended 31 December 2025
and as at the date of publication, the Board is
satisfied that none of the Directors are over-
committed and that each of the Directors
allocates sufficient time to their role in order
to discharge their responsibilities effectively.
A record of each Director’s external time
commitments is maintained.
You can find details of other principal
appointments for each Director from
page 72.
As at 31 December 2025, Mary Francis,
Sir John Kingman, Brian Shea, Julia Wilson,
Dawn Fitzpatrick, Mary Mack, and Diony
Lebot held external non-executive
directorships with listed companies1. No
further members of the Board held external
directorships with listed companies.
Tenure
Our Chair and Non-Executive Directors are
typically appointed for an initial term of
three years and may be invited to serve for a
further term of up to three years based on the
needs of the Board. A further extension of
tenure for an additional three year term (and
any extension beyond this) is subject to the
discretion of the Committee. In determining
whether it remains appropriate to extend the
Chair or a Non-Executive Director’s tenure,
the Committee will have regard to a number
of factors including whether the Board is
satisfied that the Director in question
continues to be independent, having regard
to the factors set out in the Code, their
performance, which is assessed annually,
whether they have the ability to dedicate
sufficient time to the role and the benefits of
having diversity of thought on the Board.
Note:
1‘Listed company’ means companies whose shares
are listed and traded on a regulated stock
exchange, excluding appointments within the
Barclays Group, and directorships held with the
same group or within undertakings (including
non-financial entities) in which the relevant firm
holds a qualifying holding.
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Directors' report: Board Nominations Committee report (continued)
The Board approved a three year extension
of tenure for each of Robert Berry and Nigel
Higgins, and a further year for Mary Francis
in February 2025 and in September 2025,
the Board approved the extension of Dawn
Fitzpatrick’s tenure for a further three year
term.
During 2026, each of Marc Moses and Sir
John Kingman reach their three year
anniversaries on the Board, and Brian
Gilvary reaches his six year anniversary.
Having undertaken a review of Non-
Executive Director tenure and having due
regard to the factors referred to above, the
Committee and the Board agreed to extend
the tenure of each of Marc, Sir John, and
Brian for a further three year term.
The Board approved a short extension of
Mary Francis' tenure, who has served on the
Board for over nine years, aligned to her
retirement from the Board with effect from 6
May 2026, in order to conclude orderly
arrangements for Mary’s succession as
BBPLC Board Remuneration Committee
Chair. An announcement will be made in
due course confirming the successor to the
role of Chair of the BBPLC Board
Remuneration Committee. 
New Director induction
A tailored induction programme is delivered
for all new Directors appointed to the Board.
This provides them with an understanding of
the Group, its purpose, strategy, business
areas and key issues it currently faces.
After Diony Lebot and Mary Mack were
appointed in 2025, they each participated in
a comprehensive induction programme. This
included sessions about the Group’s
strategy, culture and stakeholder
environment, as well as Board and Board
Committee structure. They also met with
other Board members, the chairs of
significant subsidiaries, and senior
executives from across the business and key
Group functions.
Director training and development
The Committee, together with the Group
Company Secretary, supports the Group
Chairman in facilitating continuous training
and development for Directors. Directors are
encouraged to participate in regular training
and development sessions integrated within
the Board and Board Committee schedules,
and may additionally request tailored
training as required.
In 2025, Directors enhanced their business
knowledge through Board/Committee deep
dives into the Group's operating divisions
and key Group functions, including Legal,
Risk, Compliance, and Internal Audit. The
Board also received regular updates on
corporate governance matters and certain
Barclays’ Compliance Risk policies,
including financial crime, as well as an
annual briefing on the Senior Managers
Regime.
Technology
In 2025, the Board visited San Francisco to
spend  time with experts and leaders in the
field of digital transformation to deepen its
own understanding of the pace and scale of
this technology revolution. You can read
more about the Board’s technology-focused
visit to San Francisco on page 83.
Bank capitalisation briefing
In light of the evolving regulatory landscape,
the Board received a comprehensive briefing
on bank capitalisation by an external expert.
The briefing provided an update on capital
regulation, varying global approaches to
bank capitalisation, and potential future
impacts for the banking sector.
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Directors' report: Board Nominations Committee report (continued)
Succession
The Committee is responsible for
succession planning, ensuring that
Barclays maintains an optimal mix of
skills, experience and effectiveness on
the Board, its Committees, and the ExCo,
taking into consideration both present
and future business requirements.
This remit encompasses medium-term
initiatives, such as the orderly refreshing
of the Board, Committees, and ExCo, as
well as long-term preparations aimed at
identifying and developing the skills
likely to be needed on the Board and
ExCo in the years ahead.
The Committee and the Board have
continued to focus on the development of a
broad and deep bench of future leaders
across the business. More information is set
out in the Non-Executive Director
recruitment section of this report.
The Committee regularly refreshes the
Board’s Non-Executive Director recruitment
priorities and leads the search process for
any new Board appointments.
ExCo succession
The Group Chief Executive, supported by
his ExCo, is responsible for the delivery of
the Group’s strategy as set by the Board. It is
key that ExCo composition comprises the
right balance of skills, experience and
diversity of thought to drive that delivery
while providing appropriate challenge and
debate in discussions. With this in mind, the
Committee considers and approves all
changes to ExCo prior to announcement,
taking into account executive succession
plans.
As noted above, the Committee considered
changes to ExCo during the year, including
approving the appointment of new Group
Co-Chief Operating Officers and a Group
Head of Strategy and Transformation. You
can read about the changes to ExCo during
2025 on page 76. 
During the year, the Committee received
updates regarding ExCo and executive talent
and succession planning. Ensuring there is a
strong talent pipeline remains a key
consideration for the Committee and the
Board.
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Directors' report: Board Nominations Committee report (continued)
Board Inclusion and Opportunity
Policy 
On the recommendation of the Committee,
the Board adopted an updated version of the
Board Inclusion and Opportunity Policy in
February 2026, to ensure the policy
continues to reflect the Group's inclusion
and opportunity strategy.
The policy confirms that the Board aims to
meet the recommendations of the FTSE
Women Leaders Review regarding gender
balance on boards and the Parker Review on
ethnic representation on boards.
The policy confirms the Board’s support for
the Group’s culture in which Barclays is
committed to continuing to build an
inclusive workplace.
Workforce composition within
ExCo, Exco direct reports and the
wider workforce
Barclays is committed to an inclusive
workplace where everyone can be their best
and meet the fullest extent of their ambitions
and capability. As a global company we do
all this by complying with the local
requirements in the jurisdictions
in which we operate. You can read more
about Barclays' approach to inclusion within
the Colleagues section from
page 26. 
In 2025, Barclays continued to have one ex-
officio position on Group ExCo, with each
appointee serving for a four-month rotation.
This initiative helps to build technical
industry knowledge, broaden the existing
extensive experience of our most senior
leaders and helps to develop diversity of
thought at the highest level. 
There are additional initiatives and actions
being taken across our businesses to further
strengthen the senior leadership pipeline. We
continue to offer sponsorship and mentoring
programmes to strengthen individual
development and work with senior
recruitment partners to build and broaden
our talent pipeline.
Effectiveness
The Committee ensures that a formal and
rigorous review of the performance of
the Board, Board Committees and
individual Directors is undertaken each
year. In line with the requirements of the
Code, the review is facilitated externally
every three years.
Progress against the 2024 Board
effectiveness review
The 2024 Board effectiveness review
was facilitated externally. The table
set out on page 90 sets out the key 
recommendations for the Board outlined
in the 2024 review and actions taken
during 2025 to address them.
2025 Board effectiveness review
The 2025 review of the performance of the
Board, Board Committees and individual
Directors was conducted internally.
Feedback from 2025 review
Feedback from the review confirmed that
the Board continues to operate effectively
and highlights the collegiate culture around
the board table. Discussions are noted to be
respectful, bringing a broad range of
perspectives and contributions. Meetings are
considered to be well-chaired, with the
review recognising the Chairman’s
thoughtful and inclusive style.
The review commented positively on the
relationship between the Board and
management, with discussions reflecting an
appropriate balance of support and
constructive challenge. The Board's
engagement with management on key
strategic matters and the progress of our
three year plan was commented on
favourably.
Board composition was considered to be
strong, bringing a range of diverse and
complementary backgrounds as well as deep
financial services expertise, with good
structure around Board succession planning.
The review noted that Board members
continue to welcome the introduction of
external perspectives into the Board,
deriving value from the discussions and
briefing sessions which were scheduled
during the course of the year.
The interaction between the Board and the
Board Committees was commented upon
favourably, noting that reports from the
Committee Chairs were helpful in ensuring
the Board has appropriate visibility of key
matters and emerging themes. Feedback
from the review confirms that concurrent
meetings of the BPLC and BBPLC Boards
and Board Committees remain effective and
continue to work well in practice.
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Directors' report: Board Nominations Committee report (continued)
Recommendation from 2024 review
Actions taken during 2025
In light of the Group’s three-year strategy
announced in early 2024, consider how future
agendas might be best shaped to support continued
discussion of the execution of the Group’s three-
year strategic plan and the Group’s longer-term
strategy.
•Progress against the Group’s three-year
strategic plan was discussed with senior
management in every Board meeting,
including opportunities for potential inorganic
opportunities that align with the Group’s
strategy.
•Updates on execution of strategy were also
provided through regular Transformation
Office updates and non-financial performance
reviews, including  consideration of the role of
technology in supporting the delivery of the
Group’s strategy and plans.
Reflective of the changes to the senior management
structure announced as part of Barclays three-year
strategy, maintain focus on succession planning to
continue to develop a deep and broad bench of
future leaders.
•Talent was covered as part of regular business
reviews presented to the Board, as well as
updates on the Group’s Talent Excellence Plan
and updates to the Committee and the Board
on executive talent and succession planning.
Consider how best to bring greater focus and
insights on Tech, Data and Digital matters into the
Boardroom.
•The Board spent time discussing how to
deepen technology input into the Board  and
agreed (i) to bring the oversight of strategic
technology matters within the remit of the BX
Board, with regular reporting to the Board
from the BX Chair and BX Co-CEOs, and (ii)
to include in the Board’s current Non-
Executive Director recruitment priorities a
search for a candidate to bring additional
technology experience and insights to the
Board.
•Technology was covered as part of regular
business reviews presented to the Board, as
well as through presentations on digital
strategy and the Group’s approach to insider
threat management. 
•The Board participated in an intensive
technology and digital immersion event in San
Francisco in June 2025, as detailed in the Key
Board Activities section on page 83.
•There was significant focus by the Board Risk
Committee and the Board on cyber resilience
and enhancements to the cyber control
environment. 
Continue to focus on the process of making papers
shorter and more targeted.
•This remains an ongoing area of focus and is
addressed through detailed paper reviews by
the Group Chief Executive and Group Finance
Director, as well as the Group Chairman and
other Board members.
Identify further opportunities to bring relevant
outside perspectives into the Boardroom.
•External speakers were invited to join Board
sessions to discuss topics including bank
capitalisation, an update on India in the
context of the Group's business in India,
including macroeconomic and geopolitical
perspectives, geopolitical developments and
technology.
•The Board Sustainability Committee received
a briefing from external advisors to support its
review of the Barclays’ Transition Update. 
•Board members also engaged routinely with
Barclays’ wider stakeholder groups –
including shareholders, colleagues and
regulators.
Recommendations from the 2025 review
The Board will be giving further
consideration to the implementation of the
following matters during 2026:
•Consideration to be given to the structure
of Board agendas in the year ahead to:
–provide more space for the discussion of
material strategic topics
–maintain focus on the development of a
broad bench of future leaders
–deepen the Board's engagement in AI and
technology matters
•A continued focus on ensuring balanced
and targeted Board papers
•Continuing to identify opportunities to
bring external perspectives into the
boardroom.
The Board has already taken action to
address some of these recommendations,
and the other items will be subject to further
consideration and discussion through the
course of the year.
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Directors' report: Board Nominations Committee report (continued)
2025 Board Committee Table Backgd.gif
2025 Board, Board Committee and individual
Director review process
Board
Board
evaluation
Interviews
held by SID with
Board members
Findings
discussed
with Group
Chairman and
Board Nominations
Committee and
the Board
Board discussion
and agreed action
plan for 2026
Committee
evaluation
Questionnaires
completed by
Committee
members and
senior management
Findings
discussed
with Committees
Agreed
action plan
for 2026
Individual
Director
evaluation
Group Chairman
held a meeting with
each Director and
regularly has one-
on-one meetings
with Directors
SID held meeting
with the Group
Chairman
Confirmation of
each Director’s
continuing
effectiveness
2025 Board Committee
effectiveness review
The Board Committee reviews are an
important part of the way Barclays monitors
and improves Committee performance and
effectiveness, maximising strengths and
highlighting areas for further development.
Following consideration of the findings of
the 2025 Board Committee effectiveness
reviews, the Committee remains satisfied
that each of the Board Committees is
operating effectively.
Review of Board Nominations
Committee effectiveness
An internal evaluation of the performance of
the Committee was conducted for 2025, in
line with the provisions of the Code. The
results of the review confirmed that the
Committee was operating effectively.
Further information on the review of the
Board and its Committees can be found in
the section above.
Individual Director effectiveness
All Directors in office at the end of 2025
were subject to an individual effectiveness
review. The Group Chairman considered
each Director’s individual contribution to
the Board, as well as any feedback received
as part of the broader Board and Board
Committee effectiveness review. The Senior
Independent Director considered the
contribution of the Group Chairman.
Based on the reviews, the Board supported
the view of the Committee that each
Director continues to be effective and
contributes to Barclays’ long-term
sustainable success. In accordance with the
Code, all of the current Directors, other than
Mary Francis who is to retire from the Board
prior to the AGM, intend to submit
themselves for re-election at the 2026 AGM
to be held on 7 May 2026.
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Directors' report: Board Audit Committee report
Providing oversight of the Group’s
internal control environment
Closely monitoring the integrity of our financial disclosures
Audit Com.jpg
Board Audit
Committee
Julia Wilson
Chair, Board Audit Committee
 
Committee membership and
meeting attendance during 20251
Member
Meetings attended/
eligible to attend
Julia Wilson
16/16
Robert Berry
16/16
Marc Moses
16/16
Diane Schueneman2
2/2
Notes
1There were 13 scheduled and three ad hoc
meetings of the Committee in 2025.
2Stepped down with effect from 31 January
2025
Dear Shareholders
I am pleased to report on the Board Audit
Committee’s activities and responsibilities
for 2025. I would like to thank Committee
members for their contributions and support
and also extend the Committee’s thanks to
Diane Schueneman, who stepped down as a
Director and member of the Committee with
effect from 31 January 2025.
Throughout 2025, the Committee has been
keenly focused on the oversight of the
Group’s internal control environment.
Against a backdrop of a complex, evolving
legal and regulatory requirements and a
heightened global macroeconomic and
geopolitical threat landscape, a robust
controls framework is key to supporting a
strong internal control environment,
underpinned by a culture that recognises and
supports the ongoing work of the business to
invest in and enhance the overall control
environment. Particular areas of focus in
2025 for the Group include work to
strengthen controls relating to cybersecurity
and financial crime prevention and
detection, and to enhance processes in
relation to regulatory reporting and
regulatory change. Building on the work of
prior years, the Committee was pleased to
see the progress made by management to
simplify and enhance the Group-wide
controls framework, and progress with
longer term remediation programmes across
the Group.
The Committee has a key role in monitoring
the integrity of the Group’s financial
statements. In reviewing the Group’s
financial and narrative reporting for each
quarterly and half-year results period for
2025, the Committee carefully considered
management’s judgements in relation to key
accounting estimates and judgements. In
light of the uncertain global macroeconomic
environment, management’s approach to
expected credit losses and use of post-model
adjustments were particular areas of focus.
Specific areas of judgement outside credit
provisioning included management's
approach to provisioning for motor finance
compensation claims, and the incorporation
of Tesco Bank into the controls and
reporting frameworks.
In addition, the Committee has carefully
reviewed the external reporting of the
Group’s performance against the current
strategic targets for the period from 2024-
2026 announced in February 2024, and
supported the work of the Board in
reviewing the new strategic targets through
to 2028 to be announced on 10 February
2026.
Sustainability reporting and the impact of
climate on our financial statements
continues to be monitored as legislative and
regulatory requirements evolve particularly
in the US, Europe and the UK. The
Committee received updates on
developments in sustainability reporting
required by the European Corporate
Sustainability Reporting Directive and the
EU Taxonomy Framework for FY25.
Supported by management’s
recommendations, it also reviewed how the
impacts of climate and sustainability
reporting requirements are reflected in
preparing the Group’s financial statements.
In anticipation of the changes to provision
29 of the Code, effective from the financial
year beginning on 1 January 2026, the
Committee spent time considering
management’s proposals for the
identification of ‘material controls’ for these
purposes, including consideration of the
results of a management ‘dry run’ of how
the internal assessment of the operation of
those controls would work. The Committee
is comfortable with management’s
proposals, which will be implemented
during 2026 ahead of reporting on the new
provision 29 requirements in next year’s
Annual Report.
The Committee is responsible for overseeing
the Group’s relationship with the statutory
auditor. Barclays is required to tender the
external audit every 10 years and, as
Barclays announced in December 2024, a
formal tender process for the external auditor
was launched in early 2025.
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Directors' report: Board Audit Committee report (continued)
The Committee led the tender process, which
concluded in May 2025 with the Board’s
selection of KPMG as the successful firm.
Further detail on the external tender process
is set out later in this report on page 99.
The Committee is supported in its work by
the assurance conducted by Barclays Internal
Audit (BIA). The Committee attends an
annual  dedicated deep dive session on the
BIA function and how BIA is implementing
its strategic priorities, including ensuring
appropriate skills and capabilities for the
future. The Chairs of Barclays’ key
subsidiary Board Audit Committees are also
invited to this session. The Committee
monitors and assesses the performance of
BIA and was satisfied with its performance
against its objectives as agreed between the
Group Chief Internal Auditor and I at the
beginning of the year.
I continue to hold the role of Group
Whistleblowers’ Champion. Together with
the BBUKPLC Whistleblowers’ Champion,
we receive regular updates on cases being
raised via the whistleblowing channels, as
well as any potential trends or emerging
themes and key areas of focus. The
Committee also receives detailed semi-
annual whistleblowing updates as part of its
role in considering the adequacy of the
Group’s arrangements to allow colleagues to
raise concerns.
Committee effectiveness
An internal evaluation of the performance of
the Committee was conducted for 2025, in
line with the provisions of the Code. The
results of the review confirmed that the
Committee was operating effectively.
Further information on the review of the
Board and its Committees can be found in
the Board Nominations Committee report on
page 84.
Julia Wilson
Chair, Board Audit Committee
9 February 2026
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Committee composition
and meetings
The Committee is composed solely of
independent Non-Executive Directors.
Membership of the Committee is designed to
provide the breadth of financial expertise and
commercial acumen that the Committee
needs to fulfil its responsibilities. Its
members as a whole have recent and relevant
experience of the banking and financial
services sector, in addition to general
management and commercial experience and
are financially literate. Julia Wilson, the
Committee Chair, who is the designated
financial expert on the Committee for the
purposes of the Sarbanes-Oxley Act 2002
(SOx), has significant corporate finance, tax
and accounting experience, including
previously serving as the Group Finance
Director of 3i plc and as Chair of the Board
Audit Committee at L&G Group plc.
In 2025, the Committee met 16 times, which
included three ad hoc meetings (2024: 16
times, including two ad hoc meetings).
Attendance by members
at Committee meetings is shown
on page 92.
Committee meetings were attended by
representatives from management, including
the Group Chief Executive, Group Finance
Director, Group Chief Internal Auditor, Co-
Group Chief Operating Officers, Head of
Group Control, Group Chief Risk Officer
and Group Chief Compliance Officer, as
well as representatives from the business and
functions, and also BBPLC senior
management (reflecting the partially
consolidated operation of the BPLC and
BBPLC Committee meetings). The lead
audit engagement partner of KPMG (Stuart
Crisp) also attended Committee meetings.
The Committee held regular private sessions
with each of the Group Finance Director,
Group Chief Internal Auditor and lead
KPMG audit engagement partner.
The Board, together with the Committee, is
responsible for ensuring the independence
and effectiveness of the Internal Audit
function and external auditors. The
appointment and removal of the Group
Chief Internal Auditor is a matter reserved to
the Committee, and the appointment and
removal of the external auditor is a matter
reserved to the Board based on the
recommendation of the Committee. Neither
task is delegated to management.
The Committee continues to work closely
with the Board Risk Committee and Board
Sustainability Committee to ensure a
consistent approach is taken in relation to
matters in which there is a connection across
remits. This interconnectivity is supported
by Committee cross-membership, including
my membership of the Board Risk and
Board Sustainability Committees.
Role of the Committee
The role of the Committee is to review
and monitor, among other things:
•the integrity of the Group’s financial
statements and related announcements;
•the effectiveness of the Group’s
internal controls;
•the independence and effectiveness of
the internal and external audit
processes;
•the Group’s relationship with the
external auditor; and
•the effectiveness of the Group’s
whistleblowing procedures.
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The Committee’s terms of reference are
available at home.barclays/who-we-
are/our-governance/board-
committees/
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Further information about the skills and
experience of the Committee members can be
found in their biographies in the section on
Our Board of Directors from page 72
Primary activities
The Committee discharged its responsibilities and ensured compliance with the Audit Committees and the External Audit: Minimum
Standard (the Minimum Standard) in 2025 through monitoring the effectiveness of the internal control environment and internal and external
audit processes, as well as the integrity of financial statements and related announcements. Activities undertaken to meet the requirements of
the Minimum Standard are described throughout this report.
Areas of focus
Key responsibilities of the Committee
Conclusion / action taken
Financial reporting
Fair, balanced
and
understandable
reporting
In light of the Board’s obligation under the
Code, the Committee assesses external
reporting to ensure it is fair, balanced and
understandable.
In addition to this Annual Report, the Committee reviewed the Group’s half-year
and quarterly results announcements and associated investor presentations.The
Committee informed these reviews through:
•consideration of reports of the Group Disclosure Committee
•direct questioning of management on the transparency and accuracy of
disclosures
•feedback from KPMG, including areas in which they challenged management
•consideration of the results of management’s testing of controls relating to
financial reporting processes, including the output of the Group’s internal
control assessments and the SOx s404 internal control processes.
The Committee provided feedback on the Group’s financial reporting disclosures,
including requesting that management implement enhancements to the clarity and
transparency of certain disclosures.
Having evaluated the available information, the assurances by management and
KPMG and underlying processes used to prepare the published financial
information, the Committee concluded and recommended to the Board that the
Annual Report 2025 and Accounts are fair, balanced and understandable.
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Areas of focus
Key responsibilities of the Committee
Conclusion / action taken
Critical accounting estimates and judgements
Conduct
provisions
Barclays makes certain assumptions and
estimates, analysis of which underpins
provisions made for the costs of customer
redress. The Committee analyses the
judgements and estimates made by
management to evaluate the adequacy of
the provisions.
The Committee reviewed and challenged management’s approach to conduct
provisions throughout the year, supported by KPMG’s views on management’s
judgement in relation to provisions. See the section below entitled ‘legal,
competition and regulatory provisions’ for details on how the Committee
considered the provision raised in relation to motor finance. The Committee was
satisfied that management's judgement and approach resulted in an adequate and
appropriate level of provision in relation to conduct matters.
Impairment
of financial
instruments
The Committee monitors management's
judgements in relation to expected credit
losses (ECLs), which are modelled using a
range of forecast economic scenarios.
The Committee considered regular reports from management on:
•credit performance across the different businesses
•the impact of the macroeconomic environment, including the impact of US
tariffs and geopolitical tensions
•the use of post-model adjustments (PMAs), including the retention or release of
PMAs
•the refresh of macroeconomic variables and associated weighting.
The Committee considered management’s judgement on impairment coverage
levels, including in respect of material exposures and the impact of delinquencies
in certain areas of the portfolios. The Committee discussed with management and
KPMG the use of PMAs, and requested further clarity from management in future
presentations as to how PMAs had been used.
Having considered and scrutinised the reports, the Committee agreed with
management’s conclusion that the impairment provision was appropriate.
Impairment of
goodwill and
intangibles
The Committee considers management's
judgement in relation to goodwill and
intangibles.
The Committee considered management's reports on its assessment of the Group's
goodwill balances and intangibles, including the methodology and controls applied
in the process.
The Committee was satisfied with management's determination that no indicators
of impairment had been identified.
Legal,
competition
and regulatory
provisions
Barclays is engaged in various legal,
competition and regulatory matters that
may give rise to provisioning based on the
facts.
The level of provisioning is subject to
management judgement on the basis of
legal advice.
The Committee received regular reports on the impact of current legal,
competition and regulatory matters on the Group’s provision levels. It challenged
management’s judgements in relation to provision levels and also sought KPMG’s
views on the adequacy of provisions (including areas where they had challenged
management and how management had satisfied KPMG on the position taken).
The Committee monitored developments regarding the Supreme Court's decision
on motor finance and the subsequent FCA consultation on a motor finance redress
scheme. The Committee reviewed and challenged management's approach to the
initial raising, and subsequent increase, of a provision for motor finance. Seeking
KPMG's views on the reasonableness of management's position, the Committee
focused in particular on the methodology to determine the level of provision for
motor finance claims and the reasonableness of assumptions made by management
in developing the proposed methodology.
The Committee agreed that the level of provision for all legal, competition and
regulatory matters at the year-end was appropriate.
The Committee also reviewed the disclosures made in the legal, competition and
regulatory notes during the year, providing feedback to enhance transparency in
disclosures, where appropriate, and concluded that they provided appropriate
information for investors.
Valuations
Barclays exercises judgement in the
valuation and disclosure of financial
instruments, derivative assets and certain
portfolios, particularly where quoted
market prices are not available.
The Committee received updates on management's approach to valuations during
the year. The Committee scrutinised management’s approach to key valuation
changes, including the triggers and timing for such change. The Committee also
received updates on management’s activities to enhance the internal control
environment relating to valuations. 
The Committee was satisfied with the accounting treatment in respect of the
various valuation matters.
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(refer to Note 23 to
the financial
statements)
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(refer to Note 8 to
the financial
statements)
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(refer to Note 21 to
the financial
statements)
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(refer to Note 25 to
the financial
statements)
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(refer to Notes 13 to
17 to the financial
statements)
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Areas of focus
Key responsibilities of the Committee
Conclusion / action taken
Critical accounting estimates and judgements
Tax
The Committee considers the Group's tax
matters, including the Group's tax strategy,
compliance with the Group's Tax
Principles and judgements related to tax
risk and the recognition and measurement
of deferred tax assets.
The Committee received reports from the Global Head of Tax on developments in tax
matters during the year.
The Committee monitored the Group’s interactions with tax authorities, developments
in tax litigation matters across the Group and the material tax risks  for the Group
(including considering the adequacy of tax provisions and KPMG's views). The
Committee also monitored the potential impact of US legislative changes in relation to
tax on the Group.
The Committee approved the UK Tax Strategy statement published in the Country
Snapshot report and recommended the Country Snapshot to the Board for approval.
Going concern and viability
Going concern
and long-term
viability
Barclays is required to assess whether it is
appropriate to prepare the financial
statements on a going concern basis. In
accordance with the Code, Barclays must
provide a statement of its viability. To
support this, the Committee considers both
the going concern assumption and the form
and content of the Viability Statement.
The Committee considered both the going concern assumption and the form and
content of the Viability Statement taking into account:
•the MTP and Working Capital Report
•the forecast capital, liquidity and funding profiles
•the results of stress tests based on internal and regulatory assumptions.
The Committee recommended to the Board that the financial statements should be
prepared on a going concern basis and that there were no material uncertainties
that would impact the going concern statement which required disclosure. The
Committee also recommended the Viability Statement to the Board for approval.
Distributions
Distributions and
return of capital
to shareholders
The Committee assesses the distributable
reserves position in considering
management’s proposals for distributions.
The Committee reviewed and recommended to the Board that there were sufficient
distributable reserves in relation to (i) a full year dividend for the year ended 31
December 2024 of 5.5p per ordinary share along with a share buy-back of up to
£1bn; (ii) a half year dividend of 3.0p per ordinary share for the six months ended
30 June 2025 along with a share buy-back of up to £1bn; and (iii) a Q3 2025 share
buy-back of up to £500m.
In early 2026, the Committee reviewed and reported to the Board on the
distributable reserves position for the full year dividend for the year ended
31 December 2025 along with a proposed share buy-back.
Internal controls
Internal controls
and business
control
environment
The Committee considers the effectiveness
of the overall control environment,
including the status of any significant
control issues and the progress of specific
remediation plans.
The Committee:
•considered feedback received from regulatory stakeholders on the Group’s
internal control environment and monitored management’s response, including
(where appropriate) reviewing responses prior to submission to regulators
•received regular reports on the more significant control matters and remediation
programmes across the Group, including the outcome of assurance work
conducted by BIA on those programmes
•discussed reports from the heads of the key operating divisions across the
Group on their control environment, together with views from the second and
third lines of defence.
The Committee considered the changes introduced by provision 29 of the Code and
reviewed management’s proposals as to how to define and monitor ‘material
controls’ for this purpose, taking into account Financial Reporting Council (FRC)
feedback. The Committee provided feedback to management and oversaw the results
of a ‘dry run’ of the process to be followed to facilitate compliance with provision
29. The Committee Chair updated the Board on the changes introduced by provision
29.
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(refer to Note 9 to
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statements)
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(read more about
Barclays' internal
control and risk
management
processes on
page 108)
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Directors' report: Board Audit Committee report (continued)
Areas of focus
Key responsibilities of the Committee
Conclusion / action taken
Whistleblowing
Speaking up
The Committee considers the adequacy of
the Group’s arrangements to allow
colleagues to raise concerns in confidence
and anonymously without fear of
retaliation, and the outcomes of any
substantiated case.
The Committee received detailed semi-annual reports on whistleblowing from
management. It monitored key whistleblowing metrics, the 'speak up' culture across
the Group and any potential whistleblowing trends, including around retaliation and
anonymity.
The Committee encouraged management to consider the different channels for
raising concerns, both formal and informal, to determine the most efficient and
effective means of addressing colleague concerns.
Internal audit
Internal audit
The Committee monitors and assesses the
performance of BIA and delivery of the
internal audit plan, including scope of work
performed, the level of resources, and the
methodology and coverage of the internal
audit plan.
Through regular reports from BIA, the Committee:
•reviewed and agreed the internal audit plan, methodology and deliverables for
2025
•reviewed BIA's audit reports in relation to specific audits, key areas of focus
and emerging themes
•received updates on the work carried out by the ‘Financial Crime Validation
Office’, a new team set up within BIA focused on assurance work in relation to
financial crime matters
•tracked the levels of adverse audits and issues raised by BIA and monitored
related remediation plans
•received updates on BIA colleague matters, including colleague engagement
and resourcing
•discussed BIA's assessment of the control environment and key themes in
Group entities and functions.
•
The Committee noted the independence of the BIA function and received regular
updates from BIA's quality assurance function, monitoring trends in the quality
assurance report findings.
In view of evolving business demands, the Committee discussed with the Group
Chief Internal Auditor the resourcing requirements of BIA to ensure it had
appropriate resourcing to respond to key areas of focus.
Committee members, along with the Board Audit Committee chairs of BBUKPLC,
Barclays Europe and Barclays US LLC, attended a ‘BIA Teach In’. This covered
matters relating to People, BIA Strategy and Audit Methodology.
At the end of the year, the Committee approved the 2026 BIA audit plan and also
approved BIA's Audit Charter following the annual review.
External audit
External audit
The Committee monitors the work and
performance of KPMG as the Group’s
statutory auditor.
The Committee:
•recommended to shareholders for approval the reappointment of KPMG as
Group statutory auditor at its 2025 AGM
•met with key members of the KPMG audit team to discuss the 2025 audit plan
and KPMG’s areas of focus and subsequently approved the 2025 audit plan
•assessed regular reports from KPMG on the progress of the 2025 audit
•discussed KPMG’s draft reports on control areas of focus and the control
environment
•approved the terms of the audit engagement letter and audit fees for 2025, on
behalf of the Board.
The Committee sought KPMG's views on a number of specific matters, including
management's approach to accounting judgements, such as the use and release of
PMAs and treatment of M&A transactions, and sought to understand where
KPMG had challenged management's assessment prior to reaching a conclusion.
The Committee considered KPMG’s response to the PRA Written Auditor
Reporting for 2024, and discussed with KPMG the questions in scope for the 2025
Written Auditor Reporting.
See the next page for further detail on the Committee’s assessment of KPMG’s
performance for 2025.
The Committee conducted a formal audit tender process for the Group statutory
auditor and recommended to the Board the re-appointment of KPMG from the
2027 financial year. Please see page 99 for details of the process.
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Directors' report: Board Audit Committee report (continued)
External auditor
KPMG was appointed as Barclays’ statutory auditor with effect from the 2017 financial year. Barclays conducted an external tender for the
Group statutory auditor in 2025, details of which can be found on page 99.
Assessing external auditor effectiveness, objectivity and independence
The Committee is responsible for assessing the effectiveness, objectivity and independence of the Group’s statutory auditor. This
responsibility was discharged by the Committee throughout the year at formal Committee meetings, during private meetings with the KPMG
lead audit engagement partner and through discussions with key Group executives. The Committee is satisfied that the external audit process
for 2025 was effective. In particular, the Committee considered that KPMG maintained its independence and objectivity,
exercised robust challenge and demonstrated professional scepticism in the audit process.
Committee conclusion on KPMG effectiveness.gif
Committee conclusion on KPMG effectiveness
The Committee assessed KPMG’s effectiveness, objectivity and independence in the following ways:
Reporting throughout the year
•Met with senior members of the KPMG
audit team from the UK, Ireland and US to
discuss the approach to the 2025 audit and
key areas of focus.
•Received regular reports from management
on the non-audit services provided by
KPMG and also on any employees or
workers hired from KPMG.
•Discussed with KPMG their consideration
of internal controls over financial reporting
and considered areas in which KPMG
challenged management’s assumptions in
areas of key judgement.
•Monitored for any potential threats to
independence. No such matters were
identified and reported by KPMG during
2025 that have an impact on BPLC.
Annual assessment and audit
quality reporting
•The Group undertakes an annual formal
assessment of KPMG’s performance,
independence and objectivity. The
assessment for 2025 was conducted by way
of a questionnaire completed by key
stakeholders across the Group, who have
regular interaction with KPMG  (including
input from the Board Audit Committees of
BBUKPLC, Barclays Europe and Barclays
US LLC). The questionnaire was designed
to evaluate KPMG’s audit process, its
effectiveness and overall output.
•During 2025, the Committee continued to
receive reports from the KPMG UK Head
of Audit Quality on her assessment of audit
quality for Barclays.
Other
•External reports: The Barclays 2024 audit
had been subject to Public Company
Accounting Oversight Board (PCAOB) and
FRC review, with no material issues
identified and an overall positive outcome.
•Audit tender: the formal audit tender
process conducted by Barclays in 2025
provided a further opportunity for the
Committee to assess the quality of KPMG’s
audit capabilities. KPMG was identified as
the preferred firm in the tender process.
Relevant to this decision was Barclays' first-
hand experience of KPMG’s offering,
which the Committee believed can continue
to deliver a high-quality audit for Barclays.
Non-audit services
In order to safeguard the auditor’s
independence and objectivity, Barclays has
in place the Group Policy on the Provision
of Services by the Group Statutory Auditor
(the Policy) setting out the circumstances in
which the auditor may be engaged to
provide non-audit services. The Policy
applies to all Barclays subsidiaries and other
material entities over which Barclays has
significant influence. The core principle of
the Policy is that non-audit services (other
than those legally required to be carried out
by the Group’s auditor) should be performed
by the auditor only in certain controlled
circumstances.
The Policy sets out the type of service
categories  that the auditor is permitted to
carry out. Certain services categories and
proposed work  for which the fee is above  a
certain threshold, require explicit Committee
approval before work can commence. All
other permitted service requests are deemed
pre-approved  by the Committee, subject to
compliance with Policy requirements. The
Policy requires that all proposed work must
be sponsored by a senior executive who is
not involved in any work to which the
proposed engagement relates. The audit
assignment partner must also confirm that
the engagement has been approved in
accordance with the auditor’s own internal
ethical standards and does not pose any
threat to the auditor’s independence or
objectivity.
The Policy is reviewed by the Committee on
an annual basis to ensure that it is fit for
purpose and that it reflects applicable rules
and guidelines. The Policy is aligned with
both the FRC’s requirements and KPMG’s
own internal policy on non-audit services for
FTSE 350 companies, which broadly
restricts non-audit work to services that are
‘closely related’ to the audit.
The fees payable to KPMG for the year
ended 31 December 2025 amounted to £90m
(2024: £91m), of which £20m (2024: £20m)
was payable in respect of non-audit services.
A breakdown of the fees payable to the
auditor for statutory audit and non-audit
work can be found in Note 39 of the
financial statements.
Of the £20m of non-audit services provided
by KPMG during 2025, the significant
categories of engagement, i.e. services
where the fees amounted to more than
£500,000, included:
•limited assurance services provided
pursuant to Corporate Sustainability
Reporting Directive (CSRD) requirements
in relation to disclosures by BBPLC and
Barclays Europe;
•audit-related services, such as services in
connection with CASS (Client Assets
Sourcebook) audits;
•services in connection with regulatory,
compliance and internal control reports
and specific audit procedures, required by
law or regulation to be provided by the
statutory auditor; and
•attestation and assurance services in
relation to treasury and capital markets
transactions.
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Directors' report: Board Audit Committee report (continued)
External audit tender
Barclays is in compliance with the
requirements of The Statutory Audit
Services for Large Companies Market
Investigation (Mandatory Use of
Competitive Tender Processes and
Audit Committee Responsibilities) Order
2014.
As a UK public interest entity, Barclays
is required to tender the external audit
every 10 years and rotate the Group
statutory auditor every 20 years.
Barclays initially appointed KPMG as its
external auditor with effect from the 2017
financial year. 
We disclosed in our 2024 Annual Report
our intention to conduct a formal audit
tender process for the Group statutory
auditor. Following the conclusion of a
formal audit tender process conducted
in early 2025, the Board confirmed the
re-appointment of KPMG as Barclays’
statutory auditor for a period of up
to 10 years, commencing from the
financial year ending 31 December 2027.
A resolution to re-appoint KPMG as
Barclays’ statutory auditor with effect
from the 2027 financial year will be put
to the Company’s shareholders for
approval at the Barclays 2027 Annual
General Meeting.
Scope
Barclays’ primary objective for the audit
tender process was ensuring an efficient,
transparent, fair and non-discriminatory
tender process and appointing the audit
firm that would provide the highest
quality audit in an effective and efficient
manner. The size and complexity of the
Barclays Group requires an audit firm of
sufficient size, resource and geographical
reach to be able to ensure a high-quality
audit.
Having regard to the FRC guidance on
best practice for audit tenders, the audit
tender process was led by the Committee,
with direct involvement by the
Committee Chair at every stage.
Management supported the Committee in
the audit tender process and shared their
views on an advisory only basis with the
Committee.
Process
Barclays conducted an initial 'Request for
Information' (RFI) in 2024 to identify
firms which satisfied our minimum
requirements relating to credibility,
capacity and independence.
As part of the RFI, the Committee Chair
together with senior members of Finance
management met interested firms to
discuss with them Barclays' key priorities
for the audit.
The RFI process was followed by a
'Request for Proposal' (RFP) stage, which
consisted of a series of workshops with
each shortlisted firm. The workshops
focused on key audit priorities for Barclays
(including accounting policies, valuations,
transition, principal risks and technology).
All firms were given the opportunity to
meet with members of the Committee, as
well as the Board Audit Committee Chairs
of BBUK and Barclays Europe, during the
workshops (due to the consolidated BPLC/
BBPLC Board Audit Committees, BBPLC
was represented via the BPLC Board Audit
Committee Chair).
Feedback was provided to the firms
following the RFI stage and through the
RFP stage in order to ensure that each
was given the best chance possible of
putting forward a credible proposal.
Evaluation
Firms were evaluated based on the
following key criteria approved by
the Committee:
•experience;
•proposed solution;
•audit quality;
•corporate fit;
•commercial compliance; and
•use of technology.
The RFP scorecard was reviewed
alongside qualitative considerations around
the transition process (or, in the case of
KPMG as the incumbent, the
ability to bring fresh perspectives to the
audit) and cultural fit.
While the firms were asked to submit fee
proposals as part of the RFP process, these
proposals were not considered by the
Committee until after the Committee had
confirmed its recommendation of two firms
to the Board.
Recommendation to the Board
The Committee considered and discussed
the output from the workshops, which
augmented the RFI submissions and
brought to life each firm’s audit
proposition.
This enabled the Committee to conduct an
objective review of the statutory audit
process considering Barclays’ key priorities
for future audits and having regard to some
of the inevitable challenges raised in the
audit process.
The Committee recommended two firms,
indicating its preference for retaining
KPMG, to the Board for selection.
Supporting the Committee's
recommendation was Barclays' first-hand
experience of KPMG’s offering, which can
continue to deliver a high-quality audit for
Barclays.
The Board made a final decision to select
KPMG as the successful firm in May 2025.
Summary of tender process
Set out below is a timeline of the audit
tender process conducted.
2024
August-October
•Initial meetings with each audit firm
•Initial RFI process
November-December
•RFI responses considered
December
•Selection of audit firms to participate
in the formal tender process
•Recommendation from the Committee to
the Board to formally commence the
audit tender process
•Announcement released to the market
confirming intention to conduct an
audit tender
December-January 2025
•Key investor and proxy advisor outreach
on audit tender process
2025
February-April
•Summary of anticipated audit tender
process included in Barclays PLC Annual
Report 2024
•RFP issued
•Workshops held with participating
audit firms
May
•Committee recommendation of two firms
to the Board for selection
•Board approval of KPMG as preferred
firm
•Announcement released to the market
confirming conclusion of the tender
process
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Directors’ report: Board Risk Committee report
Continued focus on robust risk
management and resilience in an
uncertain and volatile external
environment 
Strengthening risk management and resilience
amid complex global challenges.
Risk Com.jpg
Board Risk
Committee
Robert Berry
Chair, Board Risk Committee
 
Committee membership and meeting
attendance during 20251
Member
Meetings attended/
eligible to attend
Robert Berry
14/14
Dawn Fitzpatrick2
13/14
Sir John Kingman2
13/14
Marc Moses2
12/14
Julia Wilson2
13/14
Notes
1There were ten scheduled Committee meetings
and four ad hoc meetings held in 2025. One ad
hoc meeting was a combined Board and
Committee meeting.
2Owing to other commitments or religious
observance, some Directors were unable to
attend certain meetings, however they received
papers in advance and had the opportunity to
share their views with the Chair ahead of the
meetings.
Dear Shareholders
I am pleased to report on the Board Risk
Committee’s activities and responsibilities
during 2025. I would like to thank the
Committee members for their contributions
and support during the year.
The Committee’s agenda in 2025 continued
to be shaped by a complex and evolving risk
landscape, driven by heightened
macroeconomic and geopolitical
uncertainty, periods of market volatility,
regulatory change, and the evolution of non-
financial risks, such as cyber and AI-related
threats. The Committee has sought to
understand the impacts on Barclay's business
model and reinforced the need for
management to proactively identify and
mitigate risks arising from these external
factors.
Our focus has remained on ensuring that
Barclays’ risk management framework is
robust, forward-looking, and aligned with
the Group’s strategic ambitions. Geopolitical
tensions have required enhanced scenario
analyses and stress testing to assess
exposures and inform management actions.
The Committee has overseen increased
monitoring of potential distress within the
portfolio, particularly in relation to credit
risk, as well as climate risk, and has
considered the impact of global conditions
on business growth strategies.
The Committee has had close oversight of
financial risks, including capital and
liquidity risk, and actions being taken by
management  to seek to ensure they are well
contained, as well as overseeing
enhancements to the risk appetite
framework.
Operational risk has been an area of
significant focus for the Committee. This
has included consideration of cyber threats,
payments processes, and technology change
incidents, including the 31 January 2025 IT
incident that impacted Barclays' business in
the UK. The Committee has focussed on
continuous improvement of the operational
risk framework and the evolution of risk
appetite and oversaw management's ongoing
work to strengthen controls. 
With Financial Crime elevated to a principal
risk from January 2025, the Committee has
established a cadence of regular reporting to
oversee developments in financial crime risk
management  and actions to improve the
control environment. The Committee has
also maintained focus on emerging threats,
such as AI-driven fraud and crypto-related
risks.
The Committee oversees the Group’s cyber
security position, including threat-led testing
and addressing vulnerabilities.
As part of our consideration of model risk,
we have considered the risks and
opportunities presented by AI, both in terms
of internal adoption and external threats,
seeking to understand that governance
frameworks and policies are in place to
manage these evolving risks.
Compliance risk has been a continued area
of attention, with the Committee receiving
updates on the complexities driven by the
external environment. As well as
Compliance's work in relation to market
integrity, conduct, and laws, rules and
regulations interpretation, the Committee
has been focused on the actions taken to
implement appropriate guardrails to contain
compliance threats.
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Directors' report: Board Risk Committee report (continued)
Legal risk updates have highlighted the
challenges of regulatory divergence and the
pace of change, with the Committee seeking
to ensure that Barclays remains compliant
and resilient in the face of evolving
requirements.
The Committee assess how Barclays'
strategy is informed by, and remains within
risk appetite. As part of the Committee’s
role in reviewing the design of the ERMF,
and making recommendations to the Board,
it has spent significant time during 2025 on
amendments to qualitative risk appetite
statements, particularly those relating to
non-financial risks, and encouraging
management to refine their articulation and
drive consistency. 
The Committee has also undertaken
dedicated teach-in sessions on the Risk and
Compliance functions to deepen its
understanding of how they are executing on
the strategic priorities for the function,
including ensuring appropriate skills and
capabilities for the future. The Chairs of
Barclays’ key subsidiary Board Risk
Committees were invited to these sessions.
To assist the Committee in having visibility
over any material and key emerging issues
impacting the Group (including its key
subsidiaries), during the year I have attended
meetings of the Barclays US LLC/BBDE
Board Risk Committee, the Barclays Europe
Board Risk Committee, and the BBUKPLC
Board Risk Committee.
Committee effectiveness
An internal evaluation of the performance of
the Committee was conducted for 2025, in
line with the provisions of the Code. The
results of  the review confirmed that the
Committee was operating effectively.
Further information on the review of the
Board and its Committees can be found in
the Board Nominations Committee report on
page 84.
Looking ahead
As we move into 2026, the Committee will
continue to focus on ensuring Barclays
remains resilient and agile in the face of
ongoing uncertainty. We expect to maintain
focus on several key topics, including the
impact of the changing macroeconomic and
geopolitical external landscape. We will
maintain our commitment to robust
governance and proactive risk management,
ensuring that Barclays is well positioned to
respond to emerging risks and to support the
Group’s strategic ambitions.
Robert Berry
Chair, Board Risk Committee
9 February 2026
Committee meetings
During 2025, the Committee met 14 times,
with 10 scheduled and four ad hoc meetings.
One ad hoc meeting was a combined Board
and Committee meeting. (2024: 10 times
with no ad hoc meetings) and the attendance
by members at these meetings is shown on
page 100.
In addition to its members, Committee
meetings in 2025 were also attended by
representatives from senior management
including the Group Chief Executive, Group
Chief Risk Officer, Group Chief
Compliance Officer, Group Finance
Director, Group Chief Internal Auditor,
Group Treasurer, and Group General
Counsel, as well as representatives from the
businesses and additional colleagues from
the Risk and Compliance functions. The lead
audit engagement partner of KPMG also
attended Committee meetings. The
Committee held regular private sessions
with each of the Group Chief Risk Officer
and the Group Chief Compliance Officer,
without other management present.
The Committee continues to work closely
with the Board Audit Committee and Board
Sustainability Committee to ensure a
consistent approach is taken in relation to
matters in which there is a connection across
remits. This interconnectivity is supported
by Committee cross-membership, including
the Chair of the Board Audit Committee
being a member of the Board Risk
Committee and my membership of the
Board Audit and Board Sustainability
Committees. 
Role of the Committee
The Committee is responsible for
reviewing, on behalf of the Board,
management’s recommendations on the
principal risks as set out in the ERMF
(with the exception of reputation risk
with strategic implications relating to the
Group, which is a matter reserved to the
Board), and in particular:
•reviewing, on behalf of the Board, the
management of those principal risks in
the ERMF
•considering and recommending to the
Board the Group’s risk appetite and
tolerances for those principal risks
•reviewing, on behalf of the Board, the
Group’s risk profile for those principal
risks
•commissioning, receiving and
considering reports on key risk issues
•safeguarding the independence, and
overseeing the performance, of
Barclays’ Risk and Compliance
functions.
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The Committee’s terms of reference are
available at: home.barclays/who-we-
are/our-governance/board-
committees/
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Directors' report: Board Risk Committee report (continued)
Primary activities
The table below highlights how the Committee discharged its responsibilities and its key areas of focus in 2025.
Areas of focus
Key responsibilities of the Committee
Key activities / actions taken
Risk framework,
governance and
regulatory matters
•To review and recommend to the Board for
approval the design of the ERMF.
•To assess risk management matters raised by
Barclays’ regulators and monitor the actions
being taken by management to respond.
•To monitor the progress of significant risk
management projects.
•To keep under review the effectiveness of the
Group’s risk management systems.
•To support management in embedding and
maintaining throughout the Group a
supportive culture in relation to risk
management.
•The Committee reviewed and recommended to the Board for
approval the ERMF.
•Further to reports presented by management on guidance and
feedback received from regulators, the Committee considered
Barclays' response to the matters raised by regulators,
including updates on key remediation programmes.
•The Committee received an update from the Group Chief
Risk Officer and Group Chief Compliance Officer on their
observations on Barclays’ Risk and Compliance culture,
which included reflecting on the Committee’s role to support
management in embedding the desired culture.
•The Committee received regular reports from management on
regulatory interpretation matters and related governance.
Risk appetite
and stress testing
i.e. the level of risk the Group
chooses to take in pursuit of
its business objectives, including
testing whether the Group’s
financial position and risk profile
provide sufficient resilience
to withstand the impact of severe
but plausible economic scenarios.
•To advise the Board on the Group’s risk
appetite and tolerance for the principal risks
and emerging risks that the Group may be
willing to take when determining strategy.
•To review and recommend to the Board for
approval the Group’s Risk Appetite
Statement.
•To review and approve the methodology used
to establish the Group’s risk appetite and
associated stress testing.
•To consider and approve stress loss limits and
mandate and scale controls for financial
principal risks (credit risk, market risk and
treasury and capital risk), operational risk and
climate risk.
•To consider and approve Internal Stress Test
(IST) themes and consider the financial and
non-financial constraints and scenarios for
stress testing risk appetite for the MTP.
•To consider and approve the results of stress
tests required by regulators.
•The Committee engaged extensively with management on
proposed enhancements to Barclays' qualitative risk appetite
statements, in particular for non-financial principal risks, and
subsequently recommended to the Board for approval
Barclays’ Risk Appetite Statement.
•The Committee reviewed and approved the stress loss limits
and mandate and scale controls for the Group.
•The Committee considered and approved the 2025 IST
(including climate risk) scenario theme and severity and 2025
IST results, and recommended the Board approve the MTP on
the basis that risk appetite was met under the IST. The
Committee also approved the results of the 2025 Reverse
Stress Test and considered key learnings.
•The Committee approved the results of the 2025 Group Bank
Capital Stress Test and considered management's analysis of
the stress test results published by the Bank of England.
•The Committee considered updates on the results of Barclays
US LLC’s 2025 supervisory stress test conducted by the
Federal Reserve Board.
Risk profile
i.e. the impact on the Group’s risk
profile from geopolitical and
macroeconomic developments and
conditions.
•To evaluate and report to the Board on the
Group’s risk profile and risk tolerance for the
principal risks in the ERMF.
•To consider reports on key risk issues and
emerging risks that assess the adequacy of the
ERMF to manage those risks.
•The Group Chief Risk Officer reported regularly on the
Group's risk profile, which included assessments of
macroeconomic developments and geopolitical risks, in
addition to reporting on key risks and portfolio metrics.
•The Committee received briefings on key risk themes in the
context of the evolving risk environment in which Barclays
operates and the response of management.
•The Committee has overseen management in clearly defining
the Group’s target presence in emerging markets.
•The Committee reviewed and approved the Group's approach
to managing single name concentration risk.
•The Committee received focused business risk updates for
each of the main business areas which included assessments
of principal risks.
Credit risk
and market risk
i.e. the risk of loss from the failure
of customers,
clients or counterparties to
fully honour their obligations
to Barclays; or due to
market movements.
•To review and consider vulnerabilities to
credit losses in the Group’s lending and
banking transactions that expose the firm to
credit risk.
•To review and consider the risk of loss arising
from potential adverse changes in the value of
the firm’s assets and liabilities from
fluctuation in market variables.
•The Committee maintained an ongoing focus on credit risk in
the context of the external environment. This included
consideration of an update on key metrics and exposures by
sector and reporting on management actions being taken to
mitigate the risk in key portfolios.
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Areas of focus
Key responsibilities of the Committee
Key activities / actions taken
Treasury
and capital risk
i.e. liquidity risk, capital
risk and interest rate risk
in the banking book.
•To review capital performance against plan,
tracking the capital trajectory, any challenges
and opportunities and regulatory policy
developments.
•To assess liquidity performance against both
internal and regulatory requirements, and
review any challenges and opportunities.
•To monitor capital and funding requirements.
•To consider and approve Internal Capital
Adequacy Assessment Process (ICAAP) and
Internal Liquidity Adequacy Assessment
Process (ILAAP) submissions.
•The Committee reviewed capital and liquidity performance
and the forecast capital and funding trajectory, including the
actions identified by management to manage the Group's
capital position.
•Following preliminary assessments of the ICAAP and ILAAP
by the Committee in early 2025, the Committee subsequently
approved the Group's 2025 ICAAP and ILAAP prior to their
submission to the PRA.
•The Committee considered Barclays' risk appetite framework
and strategy for managing significant risk transfer
transactions.
•The Committee recommended to the Board for approval the
Group Recovery Plan.
•The Committee considered an update on Barclays'
resolvability arrangements, including the testing and
assurance activities completed in 2025, and a Group
resolution simulation planned for 2026 to ensure our
resolution capabilities are execution-ready.
Operational risk
i.e. the risk of loss arising from
inadequate or failed processes and
systems, human factors or due to
external events.
•To review the Group’s operational risk profile
and consider specific areas of operational
risks, including fraud, operational resilience,
cybersecurity, execution risk, technology and
data, including the controls that are in place
for managing and mitigating such risks.
•The Committee regularly reviewed the Group’s operational
risk profile through reporting on key metrics and key
operational risks, including those relating to transactions
operations, technology change, fraud, cyber security and the
risks associated with new business activities.
•The Committee considered updates on proposed changes to
enhance the Operational Risk Management Framework and
operational risk appetite statement.
•The Committee reviewed and approved under a delegation of
authority from the Board the 2025 Group Operational
Resilience Self-Assessment assessing Barclays’ ability to
recover its Important Business Services (IBS) within impact
tolerance in severe but plausible scenarios. The Committee
subsequently recommended to the Board for approval
changes to the impact tolerance thresholds for certain IBS
following a review after the 31 January 2025 IT incident that
impacted Barclays' business in the UK. 
•The Committee maintained oversight of cybersecurity risk,
including through updates on the Group-wide programme of
work to enhance Barclays’ cybersecurity capabilities,
encompassing activities to strengthen Barclays’ risk posture,
assessments of the external cyber environment and regulatory
commitments.
•The Committee received focused updates on AI that included
consideration of AI oversight in Barclays, the external AI
policy and regulatory landscape and AI-driven cybersecurity
risks.
Climate risk
i.e. the risk of financial losses
arising from climate change
through physical risks and risks
associated with transitioning
to a lower carbon economy.
•To consider and assess the impact of climate
risk on the Group’s activities.
•Through updates on climate risk the Committee considered
how climate change is driving financial and operational risks
and how Barclays is managing these risks and incorporating
them in its capital adequacy assessment. Matters covered in
the updates included external regulatory trends, the global
policy environment and actions taken to address physical
risks. The Committee also considered progress against
Barclays’ financed emissions reduction targets.
•Business risk updates to the Committee from the main
business areas included assessments of climate risk.
Model risk
i.e. the potential for adverse
consequences from decisions based
on incorrect or misused model
outputs and reports.
•To evaluate the appropriateness of the Model
Risk Management Framework, including
receiving updates on findings in relation to
specific modelling processes.
•The Committee received updates on model risk, including in
relation to enhancements to the Model Risk Management
Framework to address increasing regulatory expectations,
including compliance with PRA Supervisory Statement 1/23
"Model risk management principles for banks", and oversight
of AI risk management within the Group.
•In compliance with the regulatory requirement for the
Group’s Model Risk Management Policy to be approved by
the Board, the Committee approved the Model Risk
Framework on behalf of the Board.
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Areas of focus
Key responsibilities of the Committee
Key activities / actions taken
Compliance risk
i.e. the risk of poor outcomes for,
or harm to, customers, clients and
markets, arising from the delivery
of the firm’s products and services
(Conduct Risk) and the risk to
Barclays, its clients, customers or
markets from a failure to comply
with the laws, rules
and regulations applicable to the
firm (Laws, Rules and Regulations
Risk, LRR Risk).
•To review the effectiveness of the processes
and policies by which the Group identifies
and manages Compliance risk, including
reviewing the effectiveness of the Compliance
Risk Framework.
•The Group Chief Compliance Officer reported regularly to
the Committee on the Group’s compliance risk profile, which
included lessons learned reviews undertaken in response to
industry developments and external events and the
monitoring of ongoing remediation activities.
•The Committee received a quarterly Compliance opinion on
Group transformation initiatives.
•The Committee considered focused updates on key
compliance risks including surveillance, trade and transaction
reporting and laws, rules and regulations.
Financial Crime risk
i.e. the risk that Barclays
and its associated persons
(employees or third parties)
commit or facilitate financial
crime, and/or the firm’s products
and services are used to facilitate
financial crime.
•To monitor the financial crime risk profile of
the Group and how such risk is mitigated.
•The Committee monitored financial crime risk through
quarterly updates on the Group-wide programme to enhance
financial crime capabilities and opinions from Compliance on
Barclays’ financial crime risk profile.
•The Committee received a compliance focused update on the
financial crime risks presented by AI and the risk of
exploitation by criminals.
Reputation risk
i.e. the risk that an action,
transaction, investment, event,
decision, or business relationship
will reduce trust in the Group’s
integrity and/or competence.
•To evaluate the effectiveness of the Group’s
management of reputation risk.
•To escalate any matter with reputation risk
which may have strategic implications for the
Group to the Board.
•Updates on reputation risk provided to the Committee
included discussion on risk appetite considerations and
reviewing enhancements to the approach to identifying and
assessing reputation risks.
Legal risk
i.e. the risk of loss or imposition of
penalties, damages or fines from
the failure of the Group to meet
applicable laws, rules, regulations
or contractual requirements or to
assert or defend its intellectual
property rights.
•To monitor the Group’s legal risk profile,
including considering potential material
emerging legal risks.
•The Committee received periodic updates on emerging legal
risks faced by the Group and actions being taken to manage
such risks.
Strategic transaction risk
•To satisfy itself that the due diligence process
followed for proposed significant and strategic
acquisitions or disposals by the Group is
thorough.
•The Committee considered the key conclusions from the due
diligence conducted on the acquisition of Best Egg, Inc. and
the impact of the transaction on the Group’s risk profile and
overall risk appetite in the context of the Group’s strategy, and
reported its conclusions to the Board.
Remuneration
•To provide input to the Board Remuneration
Committee on performance against risk
metrics to be taken into account in annual
remuneration decisions.
•In early 2025, the Committee considered the recommended
ex-ante risk adjustment for the 2024 incentives pool, which
reflected input from the Group Chief Risk Officer and Group
Chief Compliance Officer.
•The Committee considered the methodology for setting the
ex-ante adjustments to the 2025 incentives pool.
Oversight of the Risk and
Compliance functions
•To safeguard the independence, and oversee
the performance, of Barclays' Risk and
Compliance functions.
•To satisfy itself that Barclays’ Risk and
Compliance functions are adequately
resourced and have appropriate access to
information, so as to be able to perform their
functions effectively.
•To review and approve the Compliance
function’s Annual Compliance Plan.
•In early 2026, both the Group Chief Risk and Chief
Compliance Officers presented 2025 function effectiveness
reviews assessing the performance of their respective
functions against their remits.
• The Committee reviewed and approved the Annual
Compliance Plan and monitored delivery of the plan through
a mid-year progress update.
•The Committee considered Barclays Internal Audit’s
assessments of the control environment of the Risk and
Compliance functions.
•The Committee participated in teach-in sessions from the
Risk and Compliance functions, providing deeper insight into
the organisational shape and evolution of the functions.
•The Committee met privately with the Group Chief Risk Officer
and Group Chief Compliance Officer on a regular basis.
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Directors' report: Board Sustainability Committee report
Working towards our ambition
to be a net zero bank by 2050
and supporting our clients in the transition to a low-carbon economy
HD_Sustainability Com_Vertical_Box.jpg
Board Sustainability
Committee
Nigel Higgins
Chair, Board Sustainability Committee
 
Committee membership and
meeting attendance during 20251, 2
Member
Meetings attended/
eligible to attend
Nigel Higgins
4/4
C.S. Venkatakrishnan
4/4
Robert Berry
3/4
Dawn Fitzpatrick
2/4
Mary Francis
4/4
Brian Gilvary
2/4
Diony Lebot*
3/3
Julia Wilson
4/4
  *Diony Lebot joined the Committee on
17 March 2025.
Note:
1There were three scheduled Committee
meetings and one ad hoc meeting held in 2025.
Owing to other commitments or illness, some
Directors were unable to attend certain
meetings, however they received papers in
advance and had the opportunity to share their
views with the Chair ahead of the meetings. 
2A non-executive representative from the
BBUKPLC Board continues to attend
Committee meetings.
Dear Shareholders,
In furtherance of Barclays’ ambition to
be a net zero bank by 2050, during 2025, the
Board Sustainability Committee has focused
on monitoring the progress
and evolution of the climate and
sustainability strategy, particularly how
the Group supports clients in the transition
to a low-carbon economy, supporting the
Board’s oversight of
these important issues.
Climate change continues to be a critical and
complex challenge, and the Committee plays
an important role in shaping and overseeing
the Group’s climate and sustainability
strategy, seeking to ensure that Barclays
commitments remain robust, credible, and
responsive to the rapidly-evolving external
environment and to stakeholder
expectations. 
As part of its discussions, the Committee
reviewed the Barclays Transition Update in
detail ahead of Board approval and
publication in July. The Committee worked
closely with management to seek to ensure
that the Transition Update set out how
Barclays is financing customers’ and clients’
transition, as it balances its climate ambition
and stakeholder expectations, and continues
to deliver the strategy whilst taking into
consideration the dynamic external
environment and risks associated with the
transition. Banks are part of the fabric of
economies across the world that are striving
to align transition, growth and energy
security and Barclays is seeking to support
its clients with navigating this environment.
Discussions centred on the risks and
opportunities presented by the transition,
with the Committee supporting a pragmatic
approach to transition planning. The
Transition Update reaffirmed Barclays'
ambition to be a net zero bank by 2050,
reported progress towards our target to
facilitate $1 trillion Sustainable and
Transition Finance, and provided more
detail on how Barclays could work with
clients in key sectors to support
decarbonisation, while managing associated
risks and opportunities. 
It also considered factors that may influence
climate transition, and how Barclays could
further evolve its strategy and policy
positions.
The Committee’s discussions were informed
by external perspectives, including external
legal and policy experts, and underpinned by
management’s active engagement with our
shareholders,
NGOs, and other stakeholders, alongside
feedback provided directly to me as Group
Chairman. The Committee maintained
emphasis on transparency and accountability
in relation to the climate and sustainability
strategy and discussed likely stakeholder
impact and reaction to the publication of the
Barclays Transition Update. The Committee
also received regular updates on external
developments, market practice, and
regulatory changes.
Beyond climate, the Committee discussed
the continuing work to advance Barclays'
position on nature and human rights,
recognising the growing importance of these
issues to our stakeholders and to
the long-term sustainability of our business.
Acknowledging the close interlock between
climate and nature considerations, the
Committee encouraged a thoughtful
approach to the integration of nature risks
and opportunities alongside our existing
climate strategy. The Committee also
received an update on the ongoing approach
to identifying and managing human rights
considerations.
The topics covered by the Committee
are reviewed regularly to ensure that
members have visibility of the broader
sustainability landscape, including material
policy, regulatory, legal and political
developments in our key markets.
Having cross-membership on the Committee
with the Chairs of our Board Audit,
Remuneration and Risk Committees helps to
ensure a streamlined approach
to Board-level oversight of all climate
and sustainability-related matters.
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Directors' report: Board Sustainability Committee report (continued)
The Committee continues to have a
non-executive representative from the
BBUKPLC Board, which provides further
connectivity across the Group.
Committee effectiveness
An internal evaluation of the performance of
the Committee was conducted for 2025, in
line with the provisions of the Code. The
results of  the review confirmed that the
Committee was operating effectively.
Further information on the review of the
Board and its Committees can be found in
the Board Nominations Committee report on
page 84.
Looking ahead
Looking ahead, the Committee remains
committed to supporting the Board and
management in delivering on our
sustainability ambitions, monitoring
progress against our strategy, and
responding proactively to new risks and
opportunities. On behalf of the Board,
the Committee will continue to seek to
ensure that Barclays is well-positioned to
support our clients, deliver value to
shareholders, and contribute positively to
society in line with our Purpose. 
Nigel Higgins
Chair, Board Sustainability Committee
9 February 2026
Committee composition
and meetings
During 2025, the Committee met four times
and attendance by members is shown on
page 105. Committee meetings in 2025 were
also attended by management
representatives including the Group Head of
Sustainable and Transition Finance, Head of
Public Policy and Corporate Responsibility,
and Head of Legal, Public Policy and
Corporate Responsibility.
As announced on 6 February 2026, Mary
Francis will be stepping down from the
Board and as a member of the Committee
with effect from 6 May 2026.
As an Executive member of the
Committee, our Group Chief
Executive, C.S. Venkatakrishnan,
brings in-depth climate and
sustainability insight to the
Committee’s discussions, including
the views of key external
stakeholders. Through his past and
current external roles, including as
Chair of the Financial Services
Taskforce to the Sustainable Markets
Initiative, he brings external
perspectives on key climate and
sustainability matters relevant to the
Committee’s discussions.
Role of the Committee
The Committee’s role is to provide
oversight of climate matters and
Barclays’ sustainability agenda, with
particular focus on:
•supporting and advising the Board in
its oversight of climate and
sustainability matters relating to (i) the
services and products provided to
Barclays’ clients and customers, (ii)
particular sectors, and (iii) its own
corporate activities
•supporting the Board in monitoring the
implementation of the Barclays'
climate and sustainability strategy and,
if appropriate, making
recommendations to the Board as to
how to further develop these strategies
•reviewing and making
recommendations to the Board on the
suitability of, material changes to, the
Group’s climate and sustainability
strategy; and
•reporting to the Board on the climate
and sustainability matters for which it
is responsible, escalating issues and
making recommendations to the Board
where appropriate.
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The Committee’s terms of reference are
available at home.barclays/who-we-
are/our-governance/board-
committees/
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Directors' report: How we comply
Reporting against the Code’s
principles and provisions
As Barclays PLC is listed on the London Stock Exchange, the principles and provisions of the Code apply, a copy of which can be found at
frc.org.uk
For the year ended 31 December 2025, and as at the date of this report, we are pleased to confirm that Barclays PLC has complied in full
with the requirements of the Code in force as at 31 December 2025. This section and our Board Governance report sets out how we complied
with the Code in 2025.
By virtue of the information included in the Annual Report, we comply with the corporate governance statement requirements of the  FCA’s
Disclosure and Transparency Rules (DTRs). The information required to be disclosed pursuant to DTR 7.2.6 is located on pages 109 to 115.
Information in relation to the Board Inclusion and Opportunity Policy, as required to be disclosed pursuant to DTR 7.2.8A, can be found on
page 89.
Barclays is permitted by New York Stock Exchange (NYSE) rules to follow UK corporate governance practices instead of those applied in
the US. Any significant variations must be explained in Barclays PLC's Annual Report on Form 20-F filing, found at the Securities and
Exchange Commission’s Electronic Data Gathering, Analysis, and Retrieval (EDGAR) database or on our website home.barclays
The way in which Barclays has applied the principles and provisions of the Code during 2025 is summarised below and on the next page.
Board Leadership
and Company Purpose
Our Board governance is designed to
deliver an effective and entrepreneurial
Board, which discharges its role
effectively and efficiently. Details can be
found on pages 77 to 78, including our
Group-wide governance framework and
the Board's responsibilities. Key Board
activities for 2025 are set out on pages 80
to 83. The Board is fully supportive of
The Barclays Way, which sets out our
Purpose, Values and Mindset, and is our
Code of Conduct, providing a path for
achieving a dynamic and positive culture
in the Group. Refer to page 171 for
further detail. Our Group Whistleblowing
Standard enables colleagues to raise any
matters of concern anonymously and is
embedded into our business. Further
information can be found on page 172.
Throughout 2025, we engaged with our
stakeholders through a variety of means.
Refer to page 25 for further detail about
how Barclays engages with our
stakeholders.
Division of
Responsibility
The majority of the Board comprises
independent Non-Executive Directors.
The Group Chairman and Group
Company Secretary work in
collaboration to ensure an effective and
efficient Board, as further described in
Our governance framework from page 
77. All Directors have access to the
advice of the Group Company Secretary.
The roles of Chair, Group Chief
Executive, SID and Non-Executive
Directors are defined within the Barclays
Charter of Expectations, along with the
behaviours and competencies for each
role, as outlined on page 79. Directors are
expected to commit sufficient time to
ensure they can discharge their
obligations to Barclays effectively, as
detailed in our Board Nominations
Committee report on page 84.
The Board is responsible for setting the
strategy for the Group. The day-to-day
management of the Group is delegated by
the Board to the Group Chief Executive,
who is supported by his ExCo, the
composition of which is outlined on page
76.
Details of the number of meetings of the
Board and its Committees, and the
individual attendance by Directors, can
be found in Our governance framework
on page 79  and in each respective Board
Committee report.
Composition, Succession
and Evaluation
All Board appointments are based on
merit against objective criteria and
having regard to the Board Inclusion and
Opportunity Policy, considering the
skills, experience, independence and
knowledge required for the Board’s
effectiveness and to support the
continued delivery of the Group’s
strategy. The Board Nominations
Committee oversees succession to both
Board and senior management positions.   
The Board adopted an updated version of
the Board Inclusion and Opportunity
Policy in February 2026, as detailed in
the Board Nominations Committee report
on page 84.
Board appointments are made following
a rigorous and transparent process
facilitated by the Board Nominations
Committee, with the aid of external
search consultancy firms.
All Directors are subject to annual re-
election at the AGM. See page 109 for
further detail.
Each year, an effectiveness review is
carried out on the performance of the
Board, Board Committees and individual
Directors. As permitted by the Code, an
internally-facilitated review was
conducted for 2025. Refer to the Board
Nominations Committee report from
page 84 for details, as well as progress
against the findings from the externally
facilitated Board review for 2024.
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Directors' report: How we comply (continued)
Audit, Risk and Internal Control
Remuneration
The Board, together with the Board
Audit Committee, is responsible for
ensuring the integrity of this Annual
Report and that the financial statements
as a whole present a fair, balanced and
understandable assessment of Barclays'
performance, position and prospects.
The Board, together with the Board
Audit Committee, is responsible for
ensuring the independence and
effectiveness of the internal audit
function and external auditors.
The Directors are responsible for
ensuring that management maintains an
effective system of risk management and
internal control and for assessing its
effectiveness. Such a system is designed
to identify, evaluate and manage, rather
than eliminate, the risk of failure to
achieve business objectives and can only
provide reasonable, and not absolute,
assurance against material misstatement
or loss.
Processes are in place for identifying,
evaluating and managing the principal
risks facing the Group. A key component
of The Barclays Guide is the ERMF. The
purpose of the ERMF is to identify and
set minimum requirements of the main
risks to the strategic objectives of the
Group.
The Group is committed to operating
within a strong system of internal
control. The Barclays Guide contains the
overarching framework setting out the
approach of the Group to internal
governance.
Effectiveness of risk management and
internal controls are reviewed regularly
by the Board Risk Committee
(responsible for overseeing the ERMF
and current and potential future risk
exposures) and the Board Audit
Committee (responsible for evaluating
the effectiveness of internal controls).
Key controls are assessed on a regular
basis for both design and operating
effectiveness. Issues arising out of these
assessments, where appropriate, are
reported to the Board Audit Committee.
The Board Audit Committee oversees the
control environment (and remediation of
related issues). It also reviews annually
the risk management and internal control
system.
The Board Audit Committee has
concluded that throughout the year ended
31 December 2025, the Group has
operated an effective system of internal
control that provides reasonable
assurance of financial and operational
controls and compliance with laws, rules
and regulations.
You can read more about the Board
Audit Committee  and its work, including
its oversight of the internal control
framework and areas of ongoing
enhancement, from page 92.
The Remuneration report from page 116
sets out the purpose and activities of the
Board Remuneration Committee, a
summary of the remuneration policy for
the Executive Directors and how it is
aligned with the policy for the wider
workforce, as well as the Directors’
remuneration outcomes for 2025.
The Group's remuneration policies and
procedures support the Group's strategy
and enable us to reward sustainable
performance, which is a key element of
our Remuneration Philosophy. For our
Executive Directors, incentive outcomes
are based on a structured assessment of
performance against key financial and
non-financial performance measures,
aligned with the Group’s strategic
priorities. Wider workforce remuneration
is reviewed every year by the
Remuneration Committee for alignment
with (i) Barclays’ Remuneration
Philosophy and Fair Pay Agenda, (ii)
Barclays’ Purpose, Values, Mindset,
conduct expectations and long-term
success, and (iii) Executive Director and
senior management remuneration. 
All Executive Director and senior
management remuneration policies are
developed in accordance with the Group's
formal and transparent procedures
(ensuring that no Director is involved in
deciding their own remuneration
outcomes) and are, where appropriate,
aligned to wider workforce policies.
Board Remuneration Committee
members exercise independent
judgement and discretion when
determining remuneration outcomes,
considering the Group and individual
performance, wider workforce and other
relevant stakeholder considerations.
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Directors' report: Other statutory and regulatory information
Other statutory and regulatory
information
The Directors present their report together with the
audited accounts for the year ended 31 December 2025.
Other information that is relevant to the Directors’ report, and which is incorporated
by reference into this report, can be located as follows:
Page
Remuneration policy, including details of the remuneration of each Director and
Directors’ interests in shares
130 to 132 
135,
153 to 154
Corporate Governance Statement
107 to 108
Risk review
Disclosures required pursuant to Large and Medium-sized Companies and Groups (Accounts and Reports)
Regulations 2008 as updated by Companies (Miscellaneous Reporting) Regulations 2018 can be found on
the following pages:
Page
Engagement with employees (Sch. 7, Para 11 and 11A 2008/2018 Regs)
26 to 28
Engagement with suppliers, customers and others in a business relationship
(Sch. 7, Para 11 B 2008/2018 Regs)
25
29 and 168 to
170
Financial instruments (Sch. 7, para 6 2008 Regs)
Hedge accounting policy (Sch. 7, para 6 2008 Regs)
Disclosures required pursuant to Listing Rule 6.6.1R can be found on the following pages:
Page
Allotment for cash of equity securities
Waiver of dividends
Profit and dividends
Statutory profit after tax for 2025 was
£7,213m (2024: £6,356 m). The 2025 full
year dividend of 5.60p per ordinary share
will be paid on 31 March 2026 to
shareholders whose names are on the
Register of Members at the close of business
on 20 February 2026.
With the 2025 half year dividend totalling
3.0p per ordinary share, paid in September
2025, the total dividend for 2025 is 8.60p
(2024: 8.4p) per ordinary share. The half
year and full year dividends for 2025
amounted to £1,200m (2024: £1,216m).
BPLC also completed share buy-back
programmes during 2025, further details of
which can be found later in this section.
Shareholders may have their dividends
reinvested in Barclays by joining the
Barclays Dividend Reinvestment Plan
(DRIP). Further details regarding the DRIP
can be found at home.barclays/dividends
and shareview.co.uk/info/drip
The nominee company of certain Employee
Benefit Trusts (EBTs) holding shares in
Barclays in connection with the operation of
our employee share plans has lodged
evergreen dividend waivers on shares held by
it that have not been allocated to employees.
The total amount of dividends waived during
the year ended 31 December 2025 was £1.2m 
(2024: £8.4m).
Board of Directors
The names of the current Directors of
BPLC, along with their biographical details,
are set out on pages 72 to 119 and are
incorporated into this Directors’ report by
reference. Changes to Directors during the
year and up to the date of this report are set
out below.
Name
Role
Effective date
Diane
Schueneman
Non-
Executive
Director
Resigned
31 January
2025
Diony Lebot
Non-
Executive
Director
Appointed
17 March
2025
Tim Breedon
Non-
Executive
Director
Resigned
30 April 
2025
Mary Mack
Non-
Executive
Director
Appointed
1 June 2025
As announced on 6 February 2026,
Mary Francis will be stepping down from
the Board with effect from 6 May 2026.
Appointment and retirement
of Directors
The appointment and retirement of Directors
is governed by our Articles, the Code, the
Act and related legislation.
The Articles may be amended only by a
special resolution of the shareholders. The
Board has the power to appoint additional
Directors or to fill a casual vacancy among
the Directors and any Director so appointed
holds office only until the next AGM and
may offer themselves for re-election. The
Code recommends that all directors of
companies listed in the commercial
companies category should be subject to
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Directors' report: Other statutory and regulatory information (continued)
annual re-election. All Directors, other than
Mary Francis who is to retire from the Board
prior to the AGM, intend to offer themselves
for re-election at the 2026 AGM.
Directors’ indemnities
Qualifying third party indemnity provisions
(as defined by Section 234 of the Act) were
in force during the course of the financial
year ended 31 December 2025 for the
benefit of the then Directors of the Company
and the then Directors of certain of the
Company's subsidiaries and, at the date of
this report, are in force for the benefit of the
Directors of the Company and the directors
of certain of the Company's subsidiaries in
relation to certain losses and liabilities which
they may incur (or have incurred) in
connection with their duties, powers or
office. The Group also maintains Directors’
and Officers’ Liability Insurance which
gives appropriate cover for legal action
brought against its Directors.
Qualifying pension scheme indemnity
provisions (as defined by Section 235 of the
Act) were in force during the course of the
financial year ended 31 December 2025 for
the benefit of the then Directors, and at the
date of this report are in force for the benefit
of directors of Barclays Pension Funds
Trustees Limited as trustee of the Barclays
Bank UK Retirement Fund, and Barclays
Executive Schemes Trustees Limited as
Trustee of Barclays Capital International
Pension Scheme (No.1) and Barclays PLC
Funded Unapproved Retirement Benefits
Scheme. The directors of the trustees are
indemnified against liability incurred in
connection with the trustees’ activities in
relation to the Barclays Bank UK
Retirement Fund, Barclays Capital
International Pension Scheme (No.1) and
Barclays PLC Funded Unapproved
Retirement Benefits Scheme.
Political donations
The Group did not give any money for
political purposes in the UK or outside the
UK, nor did it make any political donations
to political parties or other political
organisations or to any independent election
candidates, nor did it incur any political
expenditure during the year. In accordance
with the US Federal Election Campaign Act,
Barclays provides administrative support to
a federal Political Action Committee (PAC)
in the US, funded by the voluntary political
contributions of eligible employees.
The PAC is not controlled or funded by
Barclays and all decisions regarding the
amounts and recipients of contributions are
directed by a steering committee comprising
employees eligible to contribute to the PAC.
Contributions to political organisations
reported by the PAC during the calendar
year 2025 totalled $123,000 (2024:
$75,000).
Country-by-Country reporting
The Capital Requirements (Country-by-
Country reporting) Regulations 2013 require
the Company to publish additional
information in respect of the year ended 31
December 2025. This information is
included in the Barclays Country Snapshot
available on the Barclays website:
home.barclays/annualreport
Support for candidates and
colleagues with disabilities
and long-term conditions
Barclays' commitment to inclusion includes
ensuring that candidates with disabilities and
long-term health conditions receive support
and adjustments in the application process
and beyond. Barclays welcomes applications
from all candidates and is committed to
ensuring reasonable adjustments
(accommodations) are put in place to ensure a
fair and inclusive candidate experience.
Barclays is committed to providing all
colleagues with the support and tools they
need to have a productive and fulfilling
career. We can consider making adjustments
to remove or reduce barriers colleagues might
face if they have a disability, health concern
or mental health condition. We also ensure
opportunities for training, career development
and promotion are available to all.
Research and development
In the ordinary course of business, the
Group develops new products and services
in each of its business divisions.
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Directors' report: Other statutory and regulatory information (continued)
Greenhouse gas emissions, energy
consumption and energy
efficiency action
We are working towards achieving net zero
operations as part of our ambition to be a net
zero bank by 2050. This includes setting and
meeting various milestones1 and targets1 to
reduce our operational emissions, with
significant progress already made.
We pursue this recognising that our progress
is likely to be non-linear amid the significant
uncertainties around the transition to a low-
carbon economy. This is because projects
will take time to be fully realised and
because we depend on external factors,
including changes in legislation, regulation
and governmental policy, as well as the
decarbonisation efforts of our Third-Party
Service Providers (TPSPs)2 and the energy
grids in the markets where we operate.
We aim to continue evaluating and evolving
our approach, taking into consideration 
internal management decisions and external
factors, including the latest scientific
developments and market standards.
Progress to date
Barclays has achieved all its 2025 net zero
operations milestones and targets,  including
continuing to source 100% renewable
electricity for our global real estate
portfolio3 and reducing our Scope 1 and 2
market-based emissions by 97% against a
2018 baseline - exceeding our 90%
reduction target.
We maintained 100% renewable electricity
sourcing for our global real estate portfolio
through instruments, including green tariffs4
(2%), energy attribute certificates5 (EACs)
(49%), and EACs from a power purchase
agreement (PPA) (49%).
We are also making progress towards our
2030 Scope 1 and 2 location-based
emissions reduction milestone, having by
the end of 2025, reduced these emissions by
62% against a 2018 baseline. This progress
was driven by:
•A reduction in our operational energy
demand from the consolidation of our
global real estate portfolio.
•Improvements in energy efficiency of our
global real estate portfolio.
•The targeted electrification of our global
real estate portfolio and our vehicle fleet.
•The decarbonisation of external grids in
the markets where we operate.
We have disclosed global GHG emissions
and energy use data as required by the Large
and Medium-sized Companies and Groups
(Accounts and Reports) Regulations 2008.
For further information about Barclays net
zero operations milestones and targets
progress and approach see page 58.
Notes:
1In this section, a reference to a 'milestone' denotes
an indicator we are working towards and report
against and a reference to a 'target' denotes an
indicator linked to our executive remuneration.
2TPSP means any entity that has entered into an
arrangement with Barclays in order to provide
business functions, activities, goods and/or
services to Barclays.
3In this section a reference to global real estate
portfolio includes offices, campuses, branches,
warehouses and data centres within our
operational control.
4Green tariffs (retail procurement) are standardised
renewable electricity products in regulated
electricity markets offered by utilities, allowing
large commercial and industrial customers to buy
bundled renewable electricity through a special
utility tariff rate. Project-specificity is not a
requirement for retail procurement.
5EACs are standardised, tradable instruments, that
prove that generally 1 MWh of renewable
electricity has been generated from a renewable
source and added to a grid.
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Directors' report: Other statutory and regulatory information (continued)
GHG Emissions Table and Notes
Current Reporting Year1
20252
Previous Reporting Year1
2024
UK &
Offshore Area
Global
UK &
Offshore Area
Global
Operational GHG Emissions3 (tCO2e)
Total4 Scope 1, Scope 2 location-based, Scope 3 operational GHG emissions
(000' tonnes)
118.2
266.2
124.9
271.7
Scope 1 CO2e emissions (000' tonnes)5
3.6
5.2
3.6
8.9
Scope 26 location-based CO2e emissions (000' tonnes)
26.8
74.9
32.0
84.8
Scope 3 CO2e emissions (000' tonnes)7
87.8
186.1
89.3
177.9
Category 3 fuel and energy-related activities CO2e emissions (000' tonnes)
10.5
19.3
11.0
11.3
Category 5 waste generated in operations CO2e emissions (000' tonnes)
0.05
0.35
0.09
0.21
Category 6 business travel CO2e emissions (000' tonnes)
15.7
38.1
18.6
45.3
Category 7 employee commuting CO2e emissions (000' tonnes)
42.7
99.8
41.7
92.8
Category 8 upstream leased assets CO2e emissions (000' tonnes)
18.9
27.8
18.1
27.5
Category 13 downstream leased assets CO2e emissions (000' tonnes)
0
0.66
0
0.77
Energy consumption used to calculate Scope 1 and Scope 2 operational GHG
emissions (MWh)8
161,493
324,185
172,213
337,388
Intensity Ratio
Total 12-Month Average Full-Time Employees (FTE)
45,052
92,769
43,421
91,500
Total CO2e per FTE (000' tonnes)9
2.62
2.87
2.88
2.97
Market-based emissions10
Scope 2 market-based CO2e emissions (000' tonnes)6
0.05
2.1
0
1.8
Total Scope 14 and 2 market-based CO2e emissions (000' tonnes)
3.6
7.3
3.6
10.7
Notes:
1The operational emissions reporting year is 1
October to 30 September. The operational
emissions reporting year is not fully aligned to the
financial reporting year covered by this Directors’
report. In this table operational GHG emissions
have been presented as thousands of tonnes of
carbon dioxide equivalents.
2We have incorporated emissions from Tesco
Bank operations following Barclays' acquisition
of Tesco Bank on 1 November 2024 and excluded
emissions from Hamburg operations following
Barclays' sale of its consumer finance business in
Germany on 3 February 2025. Please see the
Sustainability Reporting Framework for details on
our operational emissions accounting approach.
3The methodology used to calculate our GHG
operational emissions follows the 'Greenhouse
Gas Protocol (GHG): A Corporate Accounting
and Reporting Standard (Revised Edition)',
defined by the World Resources Institute/World
Business Council for Sustainable Development.
We have adopted the operational control approach
to define our organisational boundary for our
Scope 1 and Scope 2 emissions. We continuously
review and update our performance data based on
updated GHG emission factors, improvements in
data quality and updates to estimates previously
applied. For 2025, we have applied the latest
emission factors as of 31 December 2025.
4In this section, our total accounted operational
GHG emissions include Scope 1, Scope 2
(location-based) and Scope 3 Category 3, 5-8 and
13. All figures are gross and do not include netted
figures from carbon credits. Scope 3 Category 3
and 7 currently are not part of our net zero
operations approach.
5Scope 1 emissions include our direct GHG
emissions from natural gas, diesel and other fuels,
corporate vehicles and HFC refrigerants. In the
case of corporate vehicles, emissions are limited
to UK vehicles only as this is the only country
where expense data is available.
6Scope 2 GHG emissions include our indirect
GHG emissions from purchased electricity,
purchased heat, cooling and steam. In 2025, we
gained enhanced visibility into our district heating
and cooling, and electricity consumption from our
corporate electric vehicle charging. As a result,
this data update has been incorporated into our
2025 Scope 2 market‑based and location‑based
emissions.
7GHG emissions from Scope 3 Category 1, 2 and 4
are excluded as these emissions cannot be broken
down by country.
8Energy consumption data is captured through
utility billing; meter reads or estimates. Principal
measures we have undertaken in 2025 to improve
energy efficiency include the following:
•Right-sized our global real estate portfolio,
therefore optimising our space and associated
resources for our operational needs.
•Continued implementing our energy
optimisation programme across selected
locations in our global real estate portfolio. The
programme aims to reduce energy demand of
existing infrastructure during  periods of low or
no occupancy and to increase energy efficiency
during normal operating hours.
The measures build on those taken during 2024 to
implement our net zero operations strategy.
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Further information about our energy
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of the Barclays PLC 2025 Annual Report.
9Intensity ratio calculations have been calculated
using total accounted operational GHG emissions
as reported in footnote 4.
10For Scope 2 market-based emissions we have
used a zero emission factor where we have green
tariffs or energy attribute certificates in place
globally.
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Directors' report: Other statutory and regulatory information (continued)
Share capital
Share capital structure
The Company has ordinary shares in issue.
The Articles also allow for the issuance of
sterling, US dollar, euro and yen preference
shares (preference shares). No preference
shares have been issued as at 6 February
2026 (the latest practicable date for inclusion
in this report). Ordinary shares therefore
represent 100% of the total issued share
capital as at 31 December 2025 and as at 6
February 2026 (the latest practicable date for
inclusion in this report).
Details of the movement in ordinary share
capital during the year can be found in
Note 27 to the financial statements.
The rights and obligations attaching to the
Company's ordinary shares and preference
shares are set out in the Articles, a copy of
which is available on the Company's website
at home.barclays/corporategovernance.
Voting
Every member who is present in person or
represented at any general meeting of the
Company, and who is entitled to vote, has
one vote on a show of hands. Every proxy
present has one vote on a show of hands.
The proxy will have one vote for, and one
vote against, a resolution if they have been
instructed to vote for, or against, the
resolution by different members or in one
direction by a member while another
member has permitted the proxy discretion
as to how to vote.
On a poll, every member, who is present in
person or by proxy and who is entitled to
vote, has one vote for every share held. In
the case of joint holders, only the vote of the
senior holder (as determined by the order in
the share register) or their proxy may be
counted. If any sum payable remains unpaid
in relation to a member’s shareholding, that
member is not entitled to vote that share or
exercise any other right in relation to a
meeting of the Company unless the Board
otherwise determines.
If any member, or any other person
appearing to be interested in any of the
Company’s ordinary shares, is served with a
notice under Section 793 of the Act and does
not supply the Company with the
information required in the notice, then
the Board, in its absolute discretion, may
direct that that member shall not be entitled
to attend or vote at any meeting
of the Company.
The Board may further direct that, if the
shares of the defaulting member represent
0.25% or more of the issued shares of the
relevant class, dividends or other monies
payable on those shares shall be retained by
the Company until the direction ceases to
have effect and no transfer of those shares
shall be registered (other than certain
specified ‘excepted transfers’).
A direction ceases to have effect seven days
after the Company has received the
information requested, or when the
Company is notified that an excepted
transfer of all of the relevant shares to a third
party has occurred, or as the Board
otherwise determines.
Transfers
Ordinary shares may be held in either
certificated or uncertificated form.
Certificated ordinary shares may be
transferred in writing in any usual or other
form approved by the Group Company
Secretary and executed by or on behalf of
the transferor.
Transfers of uncertificated ordinary shares
must be made in accordance with the Act
and the CREST Regulations.
The Board is not bound to register a transfer
of partly paid ordinary shares or fully paid
shares in exceptional circumstances
approved by the FCA.
The Board may also decline to register an
instrument of transfer of certificated
ordinary shares unless (i) it is duly stamped,
deposited at the prescribed place and
accompanied by the share certificate(s) and
such other evidence as reasonably required
by the Board to evidence right to transfer,
(ii) it is in respect of one class of shares
only, and (iii) it is in favour of a single
transferee or not more than four joint
transferees (except in the case of executors
or trustees of a member).
The Company is not aware of any
agreements between holders of securities
that may result in restrictions on the transfer
of securities or voting rights.
Variation of rights
The rights attached to any class of shares
may be varied either with the consent in
writing of the holders of at least 75% in
nominal value of the issued shares of that
class, or with the sanction of a special
resolution passed at a separate meeting of
the holders of the shares of that class. The
rights of shares shall not (unless expressly
provided by the rights attached to such
shares) be deemed varied by the creation of
further shares ranking equally with them or
subsequent to them.
Limitations on foreign shareholders
There are no restrictions imposed by the
Articles or (subject to the effect of any
economic sanctions that may be in force
from time to time) by current UK laws
which relate only to non-residents of the UK
and which limit the rights of such non-
residents to hold or (when entitled to do so)
vote the ordinary shares.
Exercisability of rights under an
employee share scheme
EBTs operate in connection with certain of
the Group’s Employee Share Plans (Plans).
The trustees of the EBTs may exercise all
rights attached to the shares in accordance
with their fiduciary duties, other than as
specifically restricted in the documents
governing the Plans. The trustees of the
EBTs have informed the Company that their
normal policy is to abstain from voting in
respect of the Barclays shares held in trust.
The trustees of the Global Sharepurchase
EBT and UK Sharepurchase EBT may vote
in respect of Barclays shares held in the
EBTs, but only as instructed by participants
in those Plans in respect of their partnership
shares and (when vested) matching and
dividend shares. The trustees will not
otherwise vote in respect of shares held in
the Sharepurchase EBTs.
Special rights
There are no persons holding securities that
carry special rights with regard to the control
of the Company.
Major shareholders
Major shareholders do not have different
voting rights from those of other
shareholders. Information provided to the
Company by substantial shareholders
(holding voting rights of 3% or more in the
financial instruments of the Company)
pursuant to the DTRs are published via a
Regulatory Information Service and is
available on the Company’s website. As at
31 December 2025, the Company had been
notified under Rule 5 of the DTRs of the
following holdings of voting rights in
its shares.
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Directors' report: Other statutory and regulatory information (continued)
Person interested
Number of
Barclays Shares
% of total voting rights
attaching to issued share
capital1
Nature of holding (direct
or indirect)
BlackRock, Inc.2
944,022,209
5.78
indirect
Notes:
1The percentage of voting rights detailed above was calculated at the time of the relevant disclosures made
in accordance with Rule 5 of the DTRs.
2Total shown includes 6,687,206 contracts for difference to which voting rights are attached. Part of the
holding is held as American Depositary Receipts.
Between 31 December 2025 and 6 February
2026 (the latest practicable date for inclusion
in this report), the Company has not
received any additional notifications
pursuant to Rule 5 of the DTRs.
Powers of Directors to issue and allot or
buy back the Company’s shares
The powers of the Directors are determined
by the Act and the Articles. The Directors
are authorised to issue and allot shares and
to buy back shares subject to, and on the
terms of, the annual shareholder approval at
the AGM.  Such authorities were granted by
shareholders at the 2025 AGM. It will be
proposed at the 2026 AGM that the
Directors be granted new authorities to issue
and allot and buy back shares.
Repurchase of shares
During 2025, the Company completed two
ordinary share buy-back programmes and
commenced a further buyback programme
on 27 November 2025 which completed on
30 January 2026.
As at 31 December 2025 the programmes
had repurchased in aggregate 635,700,571
ordinary shares for an aggregate
consideration of £2,220m. All the
repurchased shares, representing
approximately 4.6 % of the issued share
capital of the Company have been cancelled.
The purpose of the buy-back programmes
was to reduce the Company's number of
ordinary shares.
As at 6 February 2026, the remaining
ordinary shares which could be repurchased
under the authority for on-market share buy-
backs granted at the 2025 AGM is
1,067,372,569. The table below sets out the
details of shares repurchased and settled as
at 31 December 20251:
Distributable reserves
As at 31 December 2025, the distributable
reserves of the Company were £20,234m
(2024: £20,866m).
Change of control
There are no significant agreements to which
the Company is a party that take effect, alter
or terminate on a change of control of the
Company following a takeover bid. There
are no agreements between the Company
and its Directors or employees providing for
compensation for loss of office or
employment that occurs because of a
takeover bid.
Controls over financial reporting
A framework of disclosure controls and
procedures is in place to support the
approval of the financial statements of the
Group.
Specific governance committees are
responsible for examining the financial
reports and disclosures to help ensure that
they have been subject to adequate
verification and comply with applicable
standards and legislation.
Where appropriate, these committees report
their conclusions to the Board Audit
Committee, which debates such conclusions
and provides further challenge. Finally, the
Board scrutinises and approves results
announcements and the Annual Report to
ensure that appropriate disclosures have
been made. This governance process is
designed to ensure that both management
and the Board are given sufficient
opportunity to debate and challenge the
financial statements of the Group and other
significant disclosures before they are made
public.
Management’s report on internal control
over financial reporting
Management is responsible for establishing
and maintaining adequate internal control
over financial reporting under the
supervision of the principal executive and
financial officers, to provide reasonable
assurance regarding the reliability of
financial reporting and the preparation of
financial statements, in accordance with (a)
UK-adopted international accounting
standards; and (b) International Financial
Reporting Standards (IFRS) as issued by the
International Accounting Standards Board
(IASB), including interpretations issued by
the IFRS Interpretations Committee.
Internal control over financial reporting
includes policies and procedures that pertain
to the maintenance of records that, in
reasonable detail:
•accurately and fairly reflect transactions
and dispositions of assets
•provide reasonable assurances that
transactions are recorded as necessary to
permit preparation of financial statements
in accordance with UK-adopted
international accounting standards and
IFRS and that receipts and expenditures
are being made only in accordance with
authorisations of management and the
respective Directors
•provide reasonable assurance regarding
prevention or timely detection of
unauthorised acquisition, use or
disposition of assets that could have
a material effect on the financial
statements.
Internal control systems, no matter how well
designed, have inherent limitations and may
not prevent or detect misstatements. Also,
projections of any evaluation of
effectiveness to future periods are subject to
the risk that internal control over financial
reporting may become inadequate because
of changes in conditions or that the degree of
compliance with the policies or procedures
may deteriorate.
Management has assessed internal control over
financial reporting as at 31 December 2025. In
making its assessment, management utilised
the criteria set out in the 2013 COSO
framework. Management has concluded that,
Commencement
Completion
Buyback amount
Ordinary shares
repurchased
Average price
per share
14/2/2025
24/7/2025
£1bn
324,428,384.00
£3.0823
30/7/2025
26/11/2025
£1bn
262,093,958.00
£3.8154
27/11/2025
Up to
31/12/2025
£220m
49,178,229.00
£4.4654
Note:
1Between 1 January 2026 and 30 January 2026 a further 58,141,636 shares were repurchased for an
aggregate consideration of £280m.
based on its assessment, internal control over
financial reporting was effective as at 31
December 2025.
The system of internal financial and
operational controls is also subject to
regulatory oversight in the UK and overseas.
Further information on supervision by
financial services regulators is provided
under Supervision and Regulation in the
Risk review section on pages 299 to 312.
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Directors' report: Other statutory and regulatory information (continued)
Changes in internal control
over financial reporting
There have been no changes that occurred
during the period covered by this report,
which have materially affected or are
reasonably likely to materially affect the
Group’s internal control over financial
reporting.
Preparation of accounts
and audit report
Disclosure of information to the auditor
Each Director confirms that, so far as he/she
is aware, there is no relevant audit
information of which our auditor is unaware
and that each of the Directors has taken all
the steps that he/she ought to have taken as a
Director to make himself/herself aware of
any relevant audit information and to
establish that our auditor is aware of that
information. This confirmation is given
pursuant to Section 418 of the Act and
should be interpreted in accordance with,
and subject to, those provisions.
Directors’ responsibilities
The following statement, which should be
read in conjunction with the Auditor’s report
set out on pages 339 to 341 is made with a
view to distinguishing for shareholders the
respective responsibilities of the Directors
and of the auditor in relation to the accounts.
Going concern
The Group’s business activities and factors
likely to affect its future development and
performance are disclosed in the Strategy and
Risk review sections of this report. The
financial performance is disclosed within the
Financial review with funding, liquidity and
capital details contained within the Risk
performance section. The Group’s objectives
and policies in managing the financial risks to
which it is exposed are discussed in the Risk
management section.
The Directors considered it appropriate to
prepare the financial statements on a going
concern basis.
In preparing each of the Group and Company
financial statements, the Directors are
required to:
•assess the Group and Company’s ability to
continue as a going concern, disclosing, as
applicable, matters related to going
concern
•use the going concern basis of accounting,
unless they either intend to liquidate the
Group or the Parent company or to cease
operations, or have no realistic alternative
but to do so.
Preparation of accounts
The Directors are required by the Act to prepare
Group and Company accounts for each financial
year and, with regard to Group accounts, in
accordance with UK-adopted international
accounting standards. The Directors have
prepared these accounts in accordance with (a)
UK-adopted international accounting standards;
and (b) IFRS as issued by the IASB, including
interpretations issued by the IFRS
Interpretations Committee. Pursuant to the Act,
the Directors must not approve the accounts
unless they are satisfied that they give a true and
fair view of the state of affairs of the Group and
the Company and of their profit or loss for that
period.
The Directors consider that, in preparing the
financial statements, the Group and the
Company have used appropriate accounting
policies, supported by reasonable judgements
and estimates, and that all accounting
standards that they consider to be applicable
have been followed.
The Directors are satisfied that the Annual
Report and financial statements, taken as a
whole, are fair, balanced and understandable,
and provide the information necessary for
shareholders to assess the Group and
Company’s position and performance,
business model and strategy.
The Directors are responsible for such internal
controls as they determine are necessary to
enable the preparation of financial statements
that are free from material misstatement,
whether due to fraud or error.
Auditor’s report
The Auditor’s report on the Financial
Statements of Barclays PLC for the year
ended 31 December 2025 was unmodified
and its statement under Section 496 of the
Act was also unmodified.
By order of the Board
Hannah Ellwood
Group Company Secretary
9 February 2026
Registered in England.
Company No. 48839
Registered office: 1 Churchill Place, London
E14 5HP
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Remuneration report
Rewarding sustainable performance
Ensuring pay supports the delivery of our strategy, and aligns
with the interests of our shareholders and other stakeholders.
Remuneration Com.jpg
Board Remuneration
Committee
Brian Gilvary
Chair, Board Remuneration Committee
 
Committee membership and
meeting attendance during 20251,2
Member
Meetings attended/
eligible to attend
Brian Gilvary
6/6
Dawn Fitzpatrick
6/6
Mary Francis
6/6
Sir John Kingman
6/6
Julia Wilson
6/6
Nigel Higgins3
5/5
Notes:
1The Committee is composed solely of
independent Non-Executive Directors.
2There were five scheduled meetings and one ad
hoc meeting of the Committee in 2025.
3Nigel Higgins was appointed to the Committee
on 31 January 2025.
Contents
Annual statement
Executive Director remuneration
outcomes at a glance
Wider workforce remuneration
Directors’ Remuneration Policy
Annual report on Directors’
remuneration
Dear Shareholders
On behalf of the Board, I am pleased to
present the Remuneration report for 2025,
setting out our key considerations and the
remuneration decisions we took – both for
the Executive Directors of Barclays PLC
and for the wider workforce.
First, I would like to thank Mary Francis for
her contribution over nine years on the
Committee, she will be stepping down from
the Committee and the Board with effect
from 6 May 2026.
I would also like to thank you, our
shareholders, for the support you showed at
our 2025 Annual General Meeting. Our
current Directors’ Remuneration Policy
(DRP), which applies for three years from
the date of that meeting, was approved with
97% of shareholder votes in favour, and the
implementation during 2024 of our previous
DRP was approved with 98% of shareholder
votes in favour.
In my statement last year, I described how
we engaged with shareholders representing
c.60% of our register, as we developed our
current DRP. We remain grateful for the
time our shareholders invested, and the
feedback they provided, which was
invaluable to the Committee as we reflected
upon our formulation of that policy.
Performance
As always, our remuneration approach is
rooted in our commitment to reward
sustainable performance, considering the
views and experiences of our stakeholders.
In 2025, the second year of our three-year
plan to improve Barclays’ operational
performance and drive structurally higher and
more consistent returns, we have continued to
make good progress, meeting all our 2025
targets, strengthening our controls and
continuing to manage our risks prudently.
Group income was £29.1bn, up 9% year on
year, driven by growth in more stable income
streams. We continued to invest in talent and
technology, control our costs and further
simplify the bank, achieving c.£700m of gross
cost savings, exceeding our full year target of
c.£500m. Our continued cost discipline and
positive operating leverage have led to an
improvement in the cost to income ratio to
61%, in line with guidance.
Our RoE was 9.8% and our  RoTE was
11.3%, in line with our upgraded guidance of
greater than 11%, with all five divisions
generating double-digit returns.
This performance has enabled higher
shareholder distributions, with a total payout
of £3.7bn for 2025 – up 25% year on year,
and on track to return at least £10bn to
shareholders from 2024 to 2026 as planned.
We remain well capitalised, with a CET1
ratio of 14.3%. Our CET1 ratio and the
move to quarterly buybacks, announced
alongside our Q3 2025 results, reflect the
consistency of Barclays’ capital generation.
The progress we have made is also reflected
in Barclays share price, which increased by
77% over the course of 2025, trading above
tangible net asset value per share by year
end.
Each of our businesses contributed to this
performance, delivering operational
improvements and driving a better customer
and client experience, which is reflected in
increased satisfaction scores across the
Group.
•In Barclays UK, we remained focused on
enhancing customers' experiences and
deepening relationships. Loans and
advances to customers increased by 4%,
with strong net mortgage growth and
higher card balances.
•The UK Corporate Bank delivered robust
income growth of 16% year on year,
underpinned by a strong deposit franchise
and growing debt balances. Corporate
lending was up 18% year on year as we
continued to increase lending market
share, by 1 percentage point to 9.6%.
•Private Bank and Wealth Management
strengthened its capabilities and service,
supporting clients across the UK and
priority international markets, and grew
client assets and liabilities by 9% year on
year.
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Remuneration report (continued)
•The Investment Bank increased RoE and
RoTE by 2.1 percentage points to 10.6%,
by focusing on more stable income
streams and on disciplined client
management, capital deployment, and
technology enhancements to improve
client experience.
•The US Consumer Bank integrated the
General Motors partnership, added
another three million customers
organically, and grew our retail deposit
balances by 20% year on year.
Barclays' momentum over the last two years
has raised our expectations of what Barclays
can deliver, and this is reflected
in the new targets to 2028 set out on
page 13. As we pursue this higher ambition
for Barclays, our people’s commitment and
dedication to delivering to a consistently
excellent standard will be central to our
success.
In recognition of this, we are granting all our
colleagues below the Managing Director
level, excluding Material Risk Takers1, a
Global Share Award of 110 Barclays shares
each, worth around c.£5002 per participant,
which will need to be retained until after we
announce our full year 2027 results. This
share award, following a similar award in
2025, will further reinforce the alignment of
colleagues’ interests with those of our
shareholders and ensure our colleagues
participate directly in the success of the
Group.
Colleague remuneration
In setting this year's incentive pool, the
Committee considered Barclays’ financial
and non-financial performance, and the
performance of the businesses that make up
the Group, in both absolute and relative
terms, including our risk and control
resilience and an assessment of the levels of
risk that are inherent in the Group's
operations. We also looked to manage the
challenges of the competitive global market
– to attract and retain the talent required to
deliver against our strategy – especially in
areas where competitive pressures have in
recent years driven market pay levels higher
than had been expected.
Taking all of this into account, the
Committee approved a Group incentive pool
for 2025 performance of £2,208m (2024:
£1,914m), up 15% year on year. This was in
the context of a 13% increase in profit
before tax, RoE of 9.8% (2024: 9.1%) and
RoTE of 11.3% (2024: 10.5%).
This level of incentive funding for 2025
reflects performance across the Group, and
enables us to reward colleagues for the
outcomes they have helped to achieve. It
allows us to recognise the significant
progress made so far against our three-year
plan, and selectively to address the specific
competitive market pressures that we face.
Alongside rewarding sustainable
performance, our Fair Pay Agenda
underpins all our remuneration decisions –
paying colleagues fairly for the work they do
and appropriately recognising the
contributions of all. A central element of our
Fair Pay Agenda is paying at least a living
wage, and we ensure that we meet or exceed
externally-sourced living wage benchmarks
in every jurisdiction in which our employees
are based.
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You can read more about our Fair Pay
Agenda from page 124
Executive Director remuneration
Determining the Executive Directors' pay
outcomes
The Committee considered the Executive
Directors’ annual bonus and LTIP outcomes
in the context of the Group’s performance
and the performance of each Executive
Director during 2025.
The 2025 annual bonus outcome was 83% of
maximum for both C.S. Venkatakrishnan
(known as Venkat) and Anna Cross (2024:
81% for Venkat and 80.5% for Anna). Profit
before tax provided a 48% outcome out of a
possible 55%, and cost: income ratio
provided an 8.5% outcome out of a possible
10%. Performance against the strategic non-
financial measures resulted in a 9% outcome
out of a possible 15%. The personal
performance of each of the Executive
Directors against their strategic objectives
was also assessed and taken into account,
recognising the significant progress made
over 2025 (17.5% for both Venkat and Anna
out of a possible 20%).
The 2023-2025 LTIP (granted under the old
DRP) was the first LTIP granted to Anna
following her appointment as Group Finance
Director in 2022, and is her first LTIP
vesting. The LTIP vesting outcome for both
Executive Directors was 77.3%, reflecting
TSR performance above upper quartile,
average RoTE towards the upper end of the
target range, and good performance against
the strategic non-financial measures. The
value of this LTIP has increased since it was
awarded, due to the significant increase in the
Barclays share price over that period, which
accounts for 59% of the LTIP value shown
for both Venkat and Anna this year. Over the
same performance period, Barclays' market
capitalisation increased by 162% to £66bn,
and c.£9.7bn3 was returned to shareholders
through dividends and share buybacks.
The Committee also satisfied itself that there
was no 'windfall gain' in respect of the LTIP,
as outlined on page 142.
Group income
£29.1bn
2024: £26.8bn
Group profit before tax
£9.1bn
2024: £8.1bn
Group RoE
9.8%
2024: 9.1%
Group RoTE
11.3%
2024: 10.5%
Group cost: income ratio
61%
2024: 62%
Group CET1 ratio
14.3%
2024: 13.6%
Group compensation to income ratio
31.8%
2024: 32.7%
Group incentive pool
£2,208m
2024: £1,914m
Notes:
1Employees at Managing Director grade or who
have been identified as Material Risk Takers are
typically awarded shares as part of their deferred
compensation.
2At the 5 February 2026 mid-market closing share
price.
3Refers to the total capital distributions announced
in relation to 2023, 2024 and 2025, including the
share buyback announced at FY25 results.
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Remuneration report (continued)
As we do every year, before finalising the
bonus and LTIP outcomes, the Committee
reflected on whether they were appropriate
in the context of the underlying financial
health of the Group, bonus outcomes for the
wider workforce, and also compared to
historical outcomes for the Executive
Directors in the context of performance each
year. The Committee concluded that the
outcomes were appropriate and that no
discretionary adjustment was needed.
For both Executive Directors, the single total
remuneration figures for 2025 are higher
than for 2024, by 29% for Venkat and 173%
for Anna. This is due to the significant share
price growth over the LTIP performance
period, and for Anna due to this being her
first LTIP vesting. Excluding the impact of
share price appreciation each year, Venkat's
single figure would have been 9% higher
than for 2024. Excluding the LTIP vesting,
Anna’s single total remuneration figure
would have been 2% higher than for 2024,
with a higher bonus largely offset by her
fixed pay reduction following shareholder
approval of the DRP at the 2025 AGM.
More information on the Executive
Directors' pay outcomes is provided from
page 134.
The Executive Directors' pay in 2026
As part of the DRP review over 2024 and
early 2025, the Committee carefully
considered the performance measures used
within the Executive Directors' annual bonus
and LTIP awards, taking into account
shareholder feedback received through the
consultation.
Measures and weightings for the 2025
annual bonus and 2025-2027 LTIP were
strongly aligned with our strategy and
shareholder priorities.
Having reviewed these measures in the
context of 2026 plans and targets, and the
new Group and business performance targets
to 2028, the Committee considers that these
measures effectively link our Executive
Directors' pay outcomes to performance
against our key strategic priorities, and
concluded that these same measures should
continue to apply for the 2026 annual bonus
and the 2026-2028 LTIP awards.
For the 2026-2028 LTIP cycle, the
Committee decided to grant awards with a
face value at grant of 550% of salary for
Venkat and 500% of salary for Anna,
reflecting the personal contribution made by
each to strong 2025 performance – and to
provide each with a significant incentive
award subject to forward-looking
performance conditions during 2026 to
2028.
Fixed pay for the Executive Directors was
amended in May 2025, reduced by almost
half and renamed ‘salary’, following the
approval of the DRP. In early 2026, the
Committee reviewed the level of salary for
Venkat and Anna, in the same way and at
the same time as fixed pay was reviewed for
the wider workforce, and decided to increase
Venkat’s salary by 3.2% to £1,641,000 and
Anna’s salary by 5.3% to £1,000,000,
effective from 1 March 2026.
The salary increase percentage for Anna is
slightly higher to reflect her competitive pay
positioning, though her maximum total
compensation opportunity will remain in the
lower quartile compared to our international
banking peer group, as shown in the charts
below. After the salary increase for Venkat,
his maximum total compensation
opportunity will be positioned between
lower quartile and median compared to our
international banking peer group.
More information on the Executive
Directors' salary increases for 2026 is
provided on page 145.
Shareholder alignment
The proportion of the total variable pay
awards to Venkat and Anna in respect of
2025 performance (2025 annual bonus plus
2026-2028 LTIP) that will be in shares is
79% and 78% respectively, to be retained
for a period of between one and five years
from grant. See the section on ‘Changes to
UK remuneration regulations for banks’ for
more information on how the Executive
Directors’ incentive awards will be
delivered, following those regulatory
changes.
Shareholding requirements also apply to
each Executive Director, further aligning
their interests with those of our shareholders.
Both Venkat and Anna already have
significant shareholdings in excess of their
respective requirements.
Executive Director maximum total compensation opportunity relative to market benchmarks
Group Chief Executive
C.S. Venkatakrishnan
International banking peer group
A
B
C
D
A
B
C
D
12852
Group Finance Director
Anna Cross
International banking peer group
12859
A
Lower quartile
B
3rd quartile
C
2nd quartile
D
Upper quartile
      Positioning of maximum total compensation opportunity at Barclays relative to market benchmarks
Notes:
•Barclays and market benchmark data reflect maximum total compensation opportunity, excluding pension and benefits.
•Benchmark data was provided by Willis Towers Watson, based on publicly disclosed data in respect of each company's 2024 or 2024/25 financial years,
incorporating assumptions where companies do not disclose a maximum total compensation opportunity.
•Barclays’ international banking peer group currently comprises the following international banks: Bank of America, BNP Paribas, Citigroup, Deutsche Bank,
Goldman Sachs, HSBC Holdings, JPMorgan Chase & Co, Lloyds Banking Group, Morgan Stanley, Standard Chartered, and UBS Group.
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Remuneration report (continued)
Changes to UK remuneration regulations for banks
On 15 October 2025, the PRA and FCA published updated remuneration rules for UK-
regulated banks, including simpler and more competitive incentive deferral
requirements for employees who are deemed to have a material risk impact on their firm
– known as Material Risk Takers (MRTs). We believe the new rules will, in time,
enhance the domestic and international competitiveness of the UK banking sector.
Following the publication of these regulations, the Committee has worked with
management to consider how best to implement these changes to support the
sustainable success of Barclays. In determining how these changes should influence our
approach to pay, the focus is on balancing critical factors in line with our remuneration
philosophy – continuing to provide a competitive pay proposition to attract and retain
the talent required to deliver against our strategy; rewarding sustainable performance;
and ensuring pay remains aligned with risk appetite, risk exposure, conduct
expectations and stakeholder interests.
For the Executive Directors, key elements of their pay structure were reviewed and
amended as part of the DRP approved at the 2025 AGM. That DRP remains unchanged,
but the updated regulations have enabled us to align the delivery of their incentives
more closely to typical pay structures for executive directors of other UK-listed
companies, as follows:
•For the annual bonus, the Committee determined that the starting delivery structure
would be 50% deferred into shares vesting over three years and the remainder paid in
cash shortly after the end of the performance period. If an Executive Director has
exceeded their shareholding requirement, the Committee each year may elect to
reduce that deferral to 25%. For the 2025 annual bonus, the Committee considered
the Executive Directors’ existing shareholdings – in each case well in excess of their
respective shareholding requirements – and decided that 25% deferral should apply
this year.
•For the 2026-2028 LTIP, 75% of the award will vest on the third anniversary of grant
and 25% on the fourth anniversary, followed by holding periods such that the shares
that vest must be retained until at least the fifth anniversary of grant (save for sales to
cover taxes payable on vesting).
•The updated regulations also allow for existing awards to be updated retrospectively,
to bring them into line with the new deferral rules. The Committee determined that
the one-year post-vesting holding periods will be removed from deferred bonus
awards and most LTIP awards previously granted to the Executive Directors, to
simplify those arrangements, given that the Executive Directors already exceed their
shareholding requirements. Holding periods will not be removed for any LTIP
tranche where to do so would result in it being released before the fifth anniversary
of grant. No other changes are being made to the Executive Directors' in-flight
awards.
Group Chair and Non-Executive
Director fees
Each year, the Committee reviews the fees
for the Group Chair, and the Board reviews
the fees for the other Non-Executive
Directors, to ensure those fees reflect the
roles, responsibilities and time commitments
expected, and the calibre of individual
needed to support and oversee the
implementation of our strategy.
At our most recent review of the Group
Chair's fee, from which the Group Chairman
recused himself, the Committee observed
that the fee was materially below the fee
levels at other UK-listed banks of similar
size and complexity. As a result, the
Committee approved a fee for the Group
Chair of £1,000,000 per annum, with effect
from 1 January 2026, an 8.1% increase. The
Committee noted that the Group Chair's fee
remains materially below the Chair's fee at
relevant peers, and will review this again
over the coming year.
The Board also reviewed the other Non-
Executive Directors’ fees and approved an
increase of 3.2%, effective 1 January 2026
(with the relevant Non-Executive Directors
having recused themselves from those
discussions).
The Board intends to undertake a more
detailed review of Non-Executive Directors'
fees over the coming year. This review will
consider the fees in absolute terms and
relative to market fee rates at banking peers,
with a particular focus on the fees for
committee chairs and members, to ensure
that these are commensurate with the
associated responsibilities and the required
time commitments.
Looking ahead
As we move into 2026, the Committee
maintains its commitment to rewarding
sustainable performance.
We will use our remuneration policies and
practices to incentivise the Executive
Directors and the management team to
achieve the Group's targets for 2026, and to
deliver sustainably higher returns in the
future in line with the Group's 2028 targets.
As part of this, we have already been
considering how the recent changes to UK
remuneration regulations for banks should
be implemented, as explained in the box
above.
We will continue to engage with our
shareholders and other stakeholders on pay,
and will be available to meet with our
shareholders to discuss pay outcomes for
2025 and implementation of our DRP in
2026, and how this supports our strategic
priorities.
Beyond this, we will maintain focus on our
Fair Pay Agenda, continuing to support our
colleagues and ensuring the way we pay our
people supports the long-term health and
success of the Group.
Brian Gilvary
Chair, Board Remuneration Committee
February 2026
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Remuneration report (continued)
At a glance – Executive Director remuneration for 2025
Total
remuneration
At a glance_ExDirectorRem_Shapes.gif
Salary
A
Pension
and benefits
B
Annual
bonus
C
LTIP
D
RemReport_Plus.gif
RemReport_Plus.gif
RemReport_Plus.gif
RemReport_Equal.gif
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See single total figure for 2025 remuneration on page 134.
Total remuneration outcomes (£000)
C.S. Venkatakrishnan (Group Chief Executive)
2025 single total remuneration figure
106
2025 max1
2025 actual2
2024 actual2
11,248
9,442
Total excluding
share price
appreciation
15,045
Total including
share price
appreciation
B: 231
250
15,045
B: 231
11,622
B: 242
Anna Cross (Group Finance Director)
236
2025 max1
2025 actual2
2024 actual2
6,717
5,642
Total excluding
share price
appreciation
8,970
Total including
share price
appreciation
B: 123
8,970
B: 123
3,280
B: 107
Value from share price appreciation
1The 2025 maximum opportunity figures include the actual 2025 value of earned fixed pay and pension and benefits (reflecting the reduction in fixed pay from 7
May 2025), the maximum 2025 annual bonus opportunity, and the maximum 2023-2025 LTIP award value at grant, based on the maximum number of shares that
could have vested and the market share price on the date of grant.
22025 and 2024 actual show the figures from the 'single total figures for 2025 remuneration' table, including fixed pay, pension and benefits received during each
year, the annual bonus awarded in respect of performance each year, and the LTIP cycle with its performance period ending that year (2025: 2023-2025 LTIP;
2024: 2022-2024 LTIP). The LTIP value for Anna Cross's 2024 actual total remuneration is nil as she did not participate in the 2022-2024 LTIP cycle.
Annual bonus outcome
LTIP outcome
Measures
Weighting
C.S.
Venkatakrishnan
Anna Cross
Measures
Weighting
C.S. Venkatakrishnan
and Anna Cross
Financial3
65%
56.5%
56.5%
Financial3
70%
57.0%
•Profit before tax
55%
48.0%
48.0%
•Average RoTE
25%
18.9%
•Cost: income ratio
10%
8.5%
8.5%
•Average CIR
10%
3.1%
Strategic non-financial
15%
9.0%
9.0%
•Maintain CET1 ratio
10%
10.0%
Strategic objectives
20%
17.5%
17.5%
•Relative TSR
25%
25.0%
Strategic non-financial
20%
13.5%
Risk scorecard
10%
6.8%
Total
100%
83.0%
83.0%
Total
100%
77.3%
Final outcome approved by
the Committee
Final outcome approved
by the Committee
381
393
405
3 The financial measures are defined as excluding material items.
Proportion delivered in shares4
C. S. Venkatakrishnan
Anna Cross
of 2025 variable pay
79%
78%
C. S. Venkatakrishnan
Anna Cross
of 2025 total remuneration
70%
69%
42025 variable pay comprises the actual 2025 annual bonus and the grant-date face value of the 2026-2028 LTIP award that will be granted in respect of 2025
performance. 2025 total remuneration consists of 2025 variable pay, 2025 Fixed Pay/salary and pension and benefits.
Share ownership (£000)
Shareholding shown as at 31 December 2025, using the Q4 2025 average share price of £4.1493.
C.S. Venkatakrishnan
  Anna Cross
428
C: 8,745
431
C: 4,750
A
Actual shareholdings, including unvested shares not subject to performance conditions (estimated after-tax value).
B
Unvested shares subject to performance conditions (estimated after-tax value), which do not count towards the shareholding requirement.
C
Shareholding requirement under the current DRP, based on salaries as at 31 December 2025.
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Remuneration report (continued)
At a glance – Executive Director remuneration for 2026
Policy implementation for 2026
Performance year
Year 1
Year 2
Year 3
Year 4
Year 5
Salary
•CEO: 3.2% increase to £1,641,000 effective 1 March 2026.
Paid in cash.
•GFD: 5.3% increase to £1,000,000 effective 1 March 2026.
Paid in cash.
Pension and benefits
c
•CEO: Pension: £164,100 effective 1 March 2026, equal to
10% of salary. Benefits: entitlement as per the policy.
•GFD: Pension: £100,000 effective 1 March 2026, equal to
10% of salary. Benefits: entitlement as per the policy.
Annual bonus
•Up to 250% of salary, based on forward-looking
performance measures set near the start of the year.
LTIP
•Up to 550% of salary for the CEO and 500% of salary
for the GFD, based on forward-looking performance
measures set shortly before the time of grant.
Shareholding requirement
•Shareholding requirement: 550% of salary for the CEO
and 500% of salary for the GFD. Shareholding
requirements extend for two years after stepping down as
an Executive Director.
Paid in cash
Paid in cash
Cash in lieu of pension
and benefits
Benefits and cash in
lieu of pension
Cash5
Performance
period
Deferral in shares5
Deferral in
shares and
holding period6
Preliminary
performance period
Three-year
performance period
Shareholding requirement continues to apply
5The starting position is that 50% of annual bonus will be deferred in shares over three years, but the Committee will review this each year and, if the Executive
Directors have met their shareholding requirements, may reduce this deferral to 25%. The remaining amount will be delivered in cash.
6LTIP awards will vest in two tranches: 75% will vest after year 3, subject to a two-year holding period, and 25% will vest after year 4, subject to a one-year holding
period. The combined vesting and holding period for the entire LTIP award is five years.
Alignment of performance measures and strategy
Performance measures
Weighting in
2026 annual
bonus
Weighting in
2026-2028
LTIP
Alignment to strategy
Direct alignment to
stakeholder groups
Financial
Profit before tax (with
a CET1 ratio underpin)
n
A measure of annual financial performance and a key factor that drives
RoTE
Key Board activities Icons-04.gif
Cost: income ratio
n
A measure of the efficiency of our business operations
Key Board activities Icons-04.gif
Return on tangible equity
(RoTE)
n
A measure of the returns we generate for shareholders
Key Board activities Icons-04.gif
Relative total shareholder
return
n
A measure of share performance (comprising share price appreciation
and dividends paid), measuring Barclays' performance relative to a
peer group of other international banks
Key Board activities Icons-04.gif
Strategic objectives
n
Individual objectives for each Executive Director, aligned to our
strategic priorities
Key Board activities Icons-01.gif
Key Board activities Icons-02.gif
Key Board activities Icons-04.gif
Strategic
non-financial
n
Includes the Group's non-financial key performance indicators,
including Customers, clients & colleagues as key stakeholder groups,
and Risk & operational excellence, which is fundamental to operating
at a consistently excellent standard to deliver sustainable performance
Key Board activities Icons-01.gif
Key Board activities Icons-02.gif
Key Board activities Icons-04.gif
Sustainability,
customers and clients
n
Includes longer-term objectives relating to climate and sustainability,
as a strategic priority, and customers and clients as a key stakeholder
group
Key Board activities Icons-01.gif
Key Board activities Icons-03.gif
Key Board activities Icons-04.gif
55%
10%
50%
25%
20%
15%
25%
Key Board activities Icons-01.gif
Customers and clients
Key Board activities Icons-02.gif
Colleagues
Key Board activities Icons-03.gif
Society
Key Board activities Icons-04.gif
Investors
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Remuneration report (continued)
Wider workforce remuneration
Our remuneration philosophy
Our remuneration philosophy applies to all employees, including the Executive Directors, and sets out the way we approach
remuneration. It aims for remuneration to be as simple and clear as possible, while ensuring strong alignment with risk and conduct as
well as our Values and Mindset.
Our philosophy guided the 2025 remuneration decisions set out in this report.
Philosophy
Attract and retain talent needed to
deliver Barclays’ strategy
Long-term success depends on the talent of our employees. This means attracting and
retaining an appropriate range of talent to deliver against our strategy, and paying the
right amount for that talent.
Align pay with investor and other
stakeholder interests
Remuneration should be designed with appropriate consideration of the views, rights
and interests of stakeholders. This means listening to our shareholders, other investors,
regulators, government, customers and employees and ensuring their views are
appropriately represented in remuneration decision-making.
Reward sustainable performance
Sustainable performance means making a positive and enduring difference
to investors, customers and communities, delivering good customer outcomes,
taking pride in leaving things better than we found them and playing a valuable role
in society.
Support Barclays’ Values
and culture
Results must be achieved in a manner consistent with our Values. Our Values, culture
and Mindset should drive the way that business is conducted.
Align pay with risk appetite, risk
exposure and conduct expectations
Remuneration should be designed to reward employees for achieving results in line with
the Group's risk appetite and conduct expectations.
Be fair, transparent and as simple
as possible
We are committed to ensuring pay is fair, simple and transparent for all our
stakeholders. All employees and stakeholders should understand how we reward
our employees, and fairness should be a lens through which we make
remuneration decisions.
Role of the Remuneration Committee in wider workforce remuneration
The Committee considers the overarching objectives, principles and parameters of remuneration policy across the Group,
ensuring a coherent approach in respect of all employees. In discharging this responsibility, the Committee seeks to ensure the
policy is fair, transparent and avoids complexity. It assesses, among other things, the impact of pay arrangements on the Group’s culture,
Values and strategy, and on all elements of risk management.
The Committee performs the following activities in relation to wider workforce remuneration:
•Reviews alignment of remuneration with the remuneration philosophy, Fair Pay Agenda, Barclays’ Purpose, Values, Mindset, conduct
expectations and long-term success;
•Reviews alignment of wider workforce and Executive Director remuneration policies;
•Approves the incentive pool and reviews wider workforce pay outcomes;
•Reviews budgets for fixed pay increases.
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Remuneration report (continued)
How stakeholder views are considered in remuneration decisions
We seek to consider the views of all our stakeholders in remuneration decision-making, including views of customers and clients,
colleagues, investors, regulators, and how we impact society more broadly.
Customers and clients
The Remuneration Committee factors in performance against
customer- and client-related measures when determining the
incentive outcomes for the Barclays PLC Executive Directors, and
when determining the Group incentive pool.
For the Executive Directors' 2026 annual bonus, those measures
are included within a broader category of measures relating to
Customers, clients & colleagues, weighted 10%. The assessment
will focus on how Barclays is driving world-class outcomes for
customers and clients and is likely to include the following
measures:
•Improve customer and client satisfaction
•Reduce customer complaints
•Maintain rankings and market share in Barclays Investment
Bank
•Increase digital engagement.
For the 2026-2028 LTIP, customer- and client-related measures
are included as part of the broader category of measures relating to
Sustainability, customers & clients, weighted 25%.
Society
The Remuneration Committee factors in performance against
sustainability-related measures when determining the incentive
outcomes for the Barclays PLC Executive Directors, and when
determining the Group incentive pool.
For the 2026-2028 LTIP, sustainability-related measures are included
as part of the broader category of measures relating to Sustainability,
customers & clients, weighted 25%. The sustainability-related
measures are likely to include financing clients' transition, reducing
our financed emissions, achieving net zero operations, and
supporting our communities.
As part of our commitment to fair pay, Barclays has been an
accredited Living Wage Employer since 2013. This means that all
our employees and relevant third-party contractors in the UK are paid
at least a 'real Living Wage', as set by the Living Wage Foundation.
Employees outside the UK are also paid at least a living wage, in line
with benchmarks provided by the Fair Wage Network. For further
details, please see the 'Living wage review' section on the next page.
Colleagues
We engage with colleagues to understand their views through our
regular all-colleague Your View surveys, union and works council
engagements, and ‘townhall’ meetings. We also engage
with colleagues through our Employee Resource Groups,
webcasts, and workshops.
Our ongoing engagement with Unite the union in the UK covers a
range of topics, such as fair pay and how we support colleagues
through workforce change programmes, and this enables the views
of colleagues to be shared with senior leaders to inform decision-
making. For further details on our 2026 pay offer, please see the
'Salary increase budgets for 2026' section on the next page.
We publish information on our HR Hub intranet site to explain
to colleagues how the Group’s performance and pay approach
aligns to the Fair Pay Agenda, and to help them understand the
employee benefits Barclays provides, so they can make the most of
what is on offer. To communicate pay in a clear way, each
colleague receives a Compensation Profile detailing their fixed pay
and incentives for the previous year and their fixed pay for the
following year.
Investors
We recognise that remuneration is an area of particular interest to
shareholders. We listen to their views and take these into account
when setting remuneration outcomes or considering changes to
remuneration policies.
Accordingly, the Group Chairman or Remuneration Committee
Chair holds meetings each year with major shareholders and
representative groups to understand their views, accompanied by
senior Barclays employees. This kind of engagement helps inform
the Committee’s work and contributes directly to the decisions it
makes in relation to Executive Directors’ remuneration.
In developing our current Directors' Remuneration Policy (DRP),
which was approved by shareholders at the 2025 AGM, we
engaged extensively with shareholders and had meetings with
shareholder representative bodies and proxy agencies. The
feedback provided was invaluable, and the DRP reflects their
input, striking a balance across the relevant factors.
Regulators
We regularly review and update our remuneration policies in response to changes in regulation. Each year, our remuneration policies and
processes are independently reviewed by the Barclays Internal Audit or Chief Controls Office functions to provide assurance that we are
compliant with regulatory requirements. 
In 2025, we maintained active engagement with our regulators to explain our approach to performance and pay, and to understand their
perspectives. Regulator feedback was considered in our remuneration decisions for 2025. We also responded to the PRA/FCA's
consultation on the recent changes to UK bank pay regulations. We continue to ensure we have ongoing regulatory dialogue on relevant
topics relating to remuneration.
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Remuneration report (continued)
Spotlight on
Fair pay at Barclays
Our Fair Pay Agenda is central to our remuneration approach and is a key consideration for all of
our pay decisions. Since we first published our Fair Pay Agenda in 2018, we have continued to make
improvements to how we pay and support our colleagues.
Our fair pay principles
Fair_Pay_Principles.gif
Fair pay for
the lowest paid
Paying fairly for work
done, in a simple and
transparent way.
Equal
opportunities
to progress
Providing equal
employment
opportunities to all,
so everyone can enjoy a
successful career at
Barclays.
Engaging with
colleagues
Engaging with colleagues
to understand their views
on the culture of the
organisation and enabling
the representation of
employees in our
remuneration decision-
making process.
Alignment
of employee
and Executive
Director pay
Linking both Executive
Director and employee
pay to sustainable
business performance.
Equal pay
commitment
Rewarding employees
fairly for their
contribution and
making sure pay and
performance decisions
never take into account
any protected
characteristics.
Fair_Pay_Horizontal_Boxout-01.gif
Fair pay for the lowest paid
Fair pay means paying the right salary,
awarding the right incentives, providing
the right benefits, and delivering the
right level of support in the workplace.
Living wage review
•Paying at least a living wage to all our
colleagues in all our locations is at the
heart of our Fair Pay Agenda. We
continue to meet or exceed living wage
benchmarks in all our locations, as set
by the Living Wage Foundation in the
UK and the Fair Wage Network across
other locations1.
•Minimum hourly pay rates for India and
US will increase to INR163 and $23.50
respectively from 1 March 2026,
exceeding applicable living wage
benchmarks. For the UK, minimum hourly
pay rates remain subject to agreement of
the 2026 pay deal with Unite the union but
will in any case exceed the Living Wage
Foundation rates.
Salary increase budgets for 2026
•We targeted our salary increase budgets
so there are higher increases for the most
junior colleagues.
•In the UK, for over 36,000 employees
covered by Unite the union, we offered a
salary increase budget of c.4.0% for
junior employees, and c.3.2% overall
(subject to agreement of the 2026 pay
deal with Unite).
Benefits
Colleagues are eligible to receive a range of
benefits relevant to their location.
Developments for this year include:
Barclays Premier Account offering in
the UK
•In July 2025, all UK colleagues were
given access to Barclays Premier
Banking, which offers a suite of
exclusive products, services, and
benefits.
Enhancements to benefits in India
•During 2025, we increased critical
illness cover by 50% and introduced a
minimum life insurance payout above
prior levels for our lowest-paid
employees, providing greater financial
security for them and their families.
Parental leave
•From 1 January 2026, we increased our
UK paternity leave from two weeks to 16
weeks, and our Asia Pacific non-primary
caregiver leave from six weeks to 10
weeks, supporting colleagues balancing
work and personal life. For further details,
please see page 27.
Wellbeing
•We remain committed to supporting our
colleagues' wellbeing and equipping
people leaders with practical guidance
informed by our Your View colleague
surveys to embed wellbeing into
everyday working life.
•Our Be Well service has seen record
engagement, with over 53,000 (55%)
colleagues registered on the wellbeing
portal and over 1,450 volunteer
champions.
•To support financial wellbeing, we
provide learning to all colleagues
globally. In the UK, we offer a ‘Money
Mentors for Me’ service, providing
guidance on budgeting, goal setting and
money confidence, and we run a ‘Talk
Money Week’ to help normalise
conversations about financial wellbeing
and signpost support.
Pay transparency
•Since 2024, Barclays HR systems have
provided managers with improved access
to pay data for their teams and salary
ranges by job (where available),
supporting pay decisions.
Note:
1Living wage rates for employees in Jersey
are sourced from Caritas Jersey, a charity
affiliated with the Living Wage Foundation.
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Remuneration report (continued)
Spotlight on
Fair pay at Barclays (continued)
Fair_Pay_Horizontal_Boxout-02.gif
Equal opportunities to progress
Barclays is an equal opportunities
employer. This means we want to recruit,
recognise, reward, and retain talented
individuals from all backgrounds.
Performance management
and recognition
•Our continuous performance
management approach encourages
ongoing feedback and personal
development.
•At the end of each year, colleague
performance is assessed on 'what' they
have delivered and 'how' they have
achieved it, as well as leadership
behaviours (for all people leaders). To
support leaders with making informed
decisions, all colleagues receive globally
cascaded objectives aligned with our
consistently excellent standard, and our
HR system captures feedback,
development, goals, and recognition
moments in one place to support
decision-making. 
•In 2025, we upgraded the ‘Recognition
at Barclays’ platform to improve user
experience. Approximately 1.5 million
thank yous were received during 2025
and a colleague was recognised every 22
seconds on average.
Inclusion and Opportunity 
•We are evolving our approach to
Inclusion and Opportunity, with a focus
on empowering our colleagues and
leaders, engaging our communities and
driving company success. We remain
committed to creating a workplace where
everyone feels valued and respected,
within a culture of belonging and equal
opportunity for all.
Talent programmes and skills
development
• We are committed to unlocking
potential, so colleagues have a clear path
to succeed in their careers. To support
this, we progressed our global Talent
Excellence Programme to enhance how
we identify potential and provide high-
quality development opportunities. 
•We continue to invest in building the
skills needed now, and in the future,
supporting colleague development and
enabling career progression. Our HR
system enables colleagues to create
personalised career profiles, access
tailored learning, and identify open jobs
that match their skills, supporting career
development conversations. 
Pay gaps
•We disclose pay gaps in line with
location-specific requirements, including
for the UK, Ireland, France and Japan.
ReadMore_Arrow.gif
For more detail on our pay gaps reports,
please refer to the Other section of our
Annual Reports webpage: home.barclays/
annual-reports
Fair_Pay_Horizontal_Boxout-03.gif
Engaging with colleagues
We engage with colleagues to
understand their views on the culture
of the organisation through our
colleague surveys, union and works
council engagement and other means.
Unite
•During 2025, Barclays maintained
its constructive partnership with
Unite, our recognised UK trade
union representing 80% of our UK
workforce (which equates to 39%
globally)1.
Colleague surveys
•These surveys give colleagues the
opportunity to share their views on
Barclays as a place to work, while also
providing insights to help us improve the
colleague experience.
Communicating performance and pay
•Each year, people leaders receive
guidance on how to communicate
performance and pay decisions.
Colleagues are also able to access key
materials via the HR Hub intranet pages.
ReadMore_Arrow.gif
For further details on how we engage with
colleagues, please see page 123.
Note:
1Barclays UK acquired Kensington Mortgage
Company (KMC) on 1 April 2023 and Tesco
Bank on 1 November 2024. KMC and Tesco
Bank headcount is not included in these figures.
85%
Colleague engagement
(2024: 85%)
Colleague engagement is derived from
the responses to three questions in our
Your View survey that measure
advocacy, motivation and sense of
personal accomplishment.
87%
Wellbeing index
(2024: 87%)
Measures the psychological wellbeing
of our colleagues.
81%
Inclusion index
(2024: 81%)
Measures how included our
colleagues feel.
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Remuneration report (continued)
Spotlight on
Fair pay at Barclays (continued)
Fair_Pay_Horizontal_Boxout-04.gif
Alignment of employee and Executive Director pay
To ensure that we reward appropriately, we review performance through financial and non-financial lenses and assess individual
performance. This approach applies to executives, senior management and all other employees.
Element
Junior employees
Senior employees
How Executive Director policy aligns
Fixed pay
Reflects the individual’s role, skills and experience and is reviewed annually. Fixed pay is
increased where justified by role change, increased responsibility or a change in the market
rate for the role. Salaries may also be increased in line with local statutory requirements and
with union and works council commitments.
Reflects the individual’s role, skills and
experience, and is reviewed annually in the
context of market pay rates and any changes
in scope/responsibility. Annual increases
will typically be no more than the average
increase for UK employees.
Delivery
All in salary for most, paid in cash. Some
roles are also entitled to receive certain cash
allowances.
All in salary for most. For a small number of
senior employees (2% globally) a proportion
is delivered in Role Based Pay (RBP), in cash
or shares, to recognise the seniority, scale and
complexity of their role.
All in salary, paid in cash.
No entitlement to any allowances.
Pension
Competitive pension offering set by
location. Minimum of 12% of salary for
more-junior colleagues in the UK.
Competitive pension offering set by
location. Minimum of 10% of salary in the
UK.
The Executive Directors receive cash in lieu
of pension equal to 10% of salary.
Benefits
Market-aligned benefits offering appropriate to
the role and reflecting local market practice to
support with health and wellbeing.
Market-aligned benefits offering, but
typically a lower proportion of total pay
than for junior employees.
Market-aligned benefits offering, but
typically a lower proportion of total pay
than for the wider workforce.
Annual
bonus
Annual bonuses incentivise and reward the achievement of Group, business and individual
objectives, and reward employees for demonstrating individual behaviours in line with
Barclays’ Values and Mindset. All eligible employees are considered.
Assessed against predetermined measures to
align with financial performance, strategic
objectives and strategic non-financial key
performance measures.
Delivery
In cash following the performance year.
For many, a proportion of annual bonus is
delivered in deferred cash and/or shares.
Annual bonus deferral will always meet
regulatory requirements.
A proportion of annual bonus is deferred in
shares. Across the annual bonus and any
LTIP award combined, deferral will always
meet regulatory requirements.
Long Term
Incentive
Plan (LTIP)
award 
Not applicable to the wider workforce.
The value received from LTIP awards
depends on assessment of performance over
a three-year period against Group-wide
financial and non-financial measures.
Delivery is in shares with release after the
fifth year from grant.
All-employee 
share plans
Barclays operates all employee share plans in locations representing 99% of employees globally. These plans provide an opportunity for
eligible employees to acquire Barclays shares on beneficial terms.
Alignment of pay decisions
While the approach to pay for the
Executive Directors is aligned to that for
the wider workforce, the incentives
approach for Executive Directors is
significantly more structured, as required
by institutional shareholders for directors of
UK-listed companies.
This can lead to greater year-on-year
volatility in incentives outcomes for the
Executive Directors compared to the norms
for other colleagues.
For 2025, the bonus pool for the wider
workforce increased, as did the incentive
outcomes (annual bonus and LTIP) for the
Executive Directors, reflective of strong
performance.
Employee share awards
In recognition of our colleagues' collective
effort and dedication to delivering to a
consistently excellent standard, we are
granting each of our colleagues1 an award
of 110 Barclays shares in early 2026. This
share award, following a similar award in
2025, reinforces the alignment between our
colleagues' and shareholders' interests.
Note:
1Except for employees at Managing Director grade and Material Risk Takers, for whom a portion of compensation is typically delivered in shares.
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Spotlight on
Fair pay at Barclays (continued)
Fair_Pay_Horizontal_Boxout-05.gif
Equal pay commitment
We believe that colleagues should be
appropriately and fairly rewarded for
their contribution. Employees must be
rewarded fairly with regard to their
specific role, responsibilities, and other
factors that properly affect pay.
Pay decisions must not take into account
any protected characteristics.
While legal definitions of ‘equal pay’ vary,
our commitment to rewarding colleagues
fairly is the same everywhere. 
There are times where differences in pay
are justified, even among employees
performing the same or similar roles. These
may include differences in individual
performance, the geography in which each
role is based, or external market conditions.
Delivering on our commitment:
Employees must be rewarded fairly, with regard to their specific role, seniority,
responsibilities, skills, experience and other factors that properly affect pay
Performance and pay decisions must not, directly or indirectly, take into account an
individual’s gender, age, ethnicity, religion, sexual orientation, marital status, pregnancy,
maternity, parental leave, veteran status, disability or any other protected characteristic
We provide manager guidance and training to make it clear that pay and
performance decisions must reflect an individual's role and contribution
We have robust processes to review and challenge
performance and pay decisions
We work closely with Unite the union to review the fairness of performance management
and pay distribution for the employees they cover in the UK
We are actively making our approach to fair pay more transparent for employees
Employees are encouraged to engage with their people leader if they have concerns
about their pay and they can also raise an HR query. We will investigate any grievance
raised by an employee, which includes any issues relating to pay
We will continue to conduct our assurance activities to ensure that
performance ratings and pay outcomes remain fair and free from bias
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Incentive pool and annual bonus outcomes for 2025
Determining the Group incentive pool
In determining the 2025 Group incentive
pool, the Committee considered:
•the Group’s financial and non-financial
performance during 2025
•the performance of individual businesses
Group incentive pool and Group Chief Executive bonus outcomes over the years
within the Group and their contributions
to our targets and strategy
•the Group’s capital position and current
and future risks
•the need to reward strong performers
appropriately, as well as recognising
colleagues who have exemplified the
Barclays Values and Mindset
•compensation market data and expected
market trends, to maintain
competitiveness where performance
warrants.
The Committee used its judgement to reach
a balanced decision on the level of the
Group incentive pool, in line with our
remuneration philosophy.
The 2025 incentive pool supports outcomes
that reflect the performance of the Group
without paying more than is necessary. It
will also support the Group’s continuing
ability to attract, retain and reward
colleagues who will drive the delivery of
the Group’s strategy and sustainable
growth for shareholders in the future.
On that basis, the Committee approved a
Group incentive pool for 2025 performance
of £2,208m (2024: £1,914m), up 15%
compared to the final incentive pool for
2024. The incentive pool reflects risk and
conduct adjustments of £252m.
The Group incentive pool and Group
Chief Executive bonus outcomes
The incentive approach for our Executive
Directors is significantly more structured
than for other employees, as required by
institutional shareholders for directors of
UK-listed companies.
This more-structured approach, with a need
for direct alignment to specific financial
performance metrics, leads to greater year-
on-year volatility in incentive outcomes –
both up and down – for the Executive
Directors compared to other employees.
For 2025, like every year, the Committee
considered the Executive Director bonus
outcomes in the context of the bonus
outcomes for the wider workforce, ensuring
appropriate alignment both this year and
over a multi-year period.
9345848836681
B
A
B
A
B
A
A
n
Group incentive pool (£m)
B
n
Risk and conduct adjustments (£m)
Group Chief Executive bonus outcome (% of maximum)
Annual percentage change in fixed pay
of the Group Chief Executive and
employees
The annual percentage change in fixed
pay earned in 2025, compared to 2024,
is -30% for the Group Chief Executive,
as his fixed pay was significantly
reduced under the new DRP (and
renamed as 'salary'), and +4% for the
UK employee median – reflecting the
salary increases awarded in early 2025.
It also reviewed the historical outcomes for
the Executive Directors in the context of
performance each year. It concluded they
were appropriate in the context of the
performance achieved.
B
A
B
A
B
A
Group Chief Executive pay ratio:
248:1
Our Group Chief Executive median pay
ratio for 2025 is up compared to 2024
(201:1). This principally reflects the
increase in the value of the Group Chief
Executive's LTIP due to share price
growth since it was granted.
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Full details and supporting narrative.
See page 150
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Full details and supporting narrative.
See page 149
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Sustainability and remuneration
Executive Directors
The Committee reviews the Executive
Directors' incentive measures each year to
ensure they continue to support the delivery
of our strategic priorities, including climate
and sustainability priorities.
The Executive Directors' annual bonus and
LTIP awards include sustainability-related
measures, aligned with the Group's evolving
sustainability ambitions, metrics and targets.
As most of our climate and sustainability-
related measures and targets are longer term,
and progress towards these targets is
expected to be non-linear and is best
assessed over a multi-year period, the
climate measures are included in the
Executive Directors' LTIP. For the
2026-2028 LTIP, the climate and
sustainability measures are included as part
of the broader category of measures relating
to Sustainability, customers & clients,
weighted at 25%. The climate and
sustainability measures will likely include
financing clients' transition, reducing our
financed emissions and achieving net zero
operations, as well as supporting our
communities.
Additionally, 10% of the 2026 bonus will be
determined on a combination of colleague
measures, including engagement, culture
and inclusion, and measures relating to
customers and clients, including improving
customer and client satisfaction, reducing
customer complaints, maintaining rankings
and market share in Barclays Investment
Bank, and increasing digital engagement.
Risk & operational excellence measures are
weighted at 5% in the 2026 bonus, as the
management of risk underpins delivery
against our strategy. Outcomes will be
determined based on an assessment of
performance against a range of measures,
including risk awareness and operational
excellence. 
Other employees
Barclays’ performance against non-financial
measures, including climate and
sustainability-related measures, is factored
into the determination of the Group
incentive pool – impacting annual bonus
awards of all employees. In determining the
Group incentive pool for 2025 performance,
the measures used for the non-financial
assessment included climate and
sustainability-related measures focused on
our progress towards our Sustainable and
Transition Financing target, reductions in
our financed emissions, reductions in our
operational emissions, and investing in our
communities.
The incentive pool is also adjusted to take
account of risks, both crystallised and
potential future risks, and consideration is
given to vulnerabilities across all of
Barclays’ principal risks, which include
climate risk.
Individual bonus outcomes are determined
based on Group, business, and individual
performance. Performance for all colleagues
is assessed against individual performance
objectives, which are aligned to the
consistently excellent standard and include
sustainability considerations where relevant.
Specific sustainability-related objectives will
depend on the role of the individual.
The Group Executive Committee members
responsible for Barclays’ five business
divisions have specific climate and
sustainability-related objectives relevant to
the businesses they manage included in their
performance objectives and assessment.
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Directors’ Remuneration Policy (DRP)
The DRP was approved by shareholders at the AGM on 7 May 2025, receiving 97% of shareholder votes in favour. It took effect from that
date and will apply for a maximum of three years. A summary of the policy for the Executive Directors, its implementation during 2025, and
the intended implementation for 2026 is set out below. More information on the implementation of the policy is provided on page 145. The
full policy, including recruitment and leaver provisions, and the policy for the Non-Executive Directors, can be found on pages 204 to 213 of
the 2024 Annual Report, which is available at home.barclays/annualreport.
Remuneration policy summary – Executive Directors
Element and purpose
Operation
Implementation for 2025
Implementation for 2026
Salary
To support the
recruitment, retention and
development of the right
calibre of individual for
the role.
•Factors considered in determining salary
include:
•the size and scope of the role, taking into
account the size, complexity and breadth of
the organisation
•the skills, experience and performance of
the individual
•market practice and market data.
•The salary for each Executive Director is
reviewed annually. Percentage increases will
normally be no more than the average annual
percentage increase for UK employees, though
may be higher if the Committee considered it
appropriate.
•Paid in cash, monthly via payroll.
•No performance measures or malus and
clawback provisions apply.
Effective 7 May 2025 (i.e.
following shareholder
approval of the policy):
C.S. Venkatakrishnan
£1,590,000
Anna Cross       
£950,000
Effective 1 March 2026:
C.S. Venkatakrishnan
3.2% increase to £1,641,000
Anna Cross
5.3% increase to £1,000,000
•
•
Pension
To support Executive
Directors to build long-
term retirement savings.
•An annual cash allowance is provided in lieu
of participation in a pension arrangement, paid
monthly via payroll.
•The cash allowance value is currently 10% of
salary. The Committee may adjust this
provided that the maximum allowance does
not exceed the employer pension contribution
rate provided to the wider UK workforce.
•No performance measures or malus and
clawback provisions apply.
Effective 7 May 2025 (i.e.
following shareholder
approval of the DRP):
C.S. Venkatakrishnan
£159,000
Anna Cross             
£95,000
(10% of salary)
Effective 1 March 2026:
C.S. Venkatakrishnan
£164,100
Anna Cross
£100,000
(10% of salary)
Benefits
To provide a competitive
and cost-effective
benefits package
appropriate to the role
and reflecting local
market practice, and to
support the health and
wellbeing of the
Executive Directors.
•Benefits provision includes, but is not
restricted to, private medical cover, annual
health check, life assurance and ill health
income protection, and use of a Company
vehicle and driver for business purposes
(including any tax liabilities that may arise
from these benefits).
•Mobility benefits may be provided in
accordance with Barclays’ general employee
mobility policies and practices if an Executive
Director relocates to perform their role.
•The maximum value of the benefits is
determined by the nature of the benefit itself,
and costs of provision may depend on external
factors, e.g. insurance costs.
•No performance measures or malus and
clawback provisions apply.
Benefits as per policy
Benefits entitlement will
remain unchanged 
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Remuneration policy summary – Executive Directors (continued)
Element and purpose
Operation
Implementation for 2025
Implementation for 2026
•
•
Annual bonus
To reward delivery of
short-term financial
targets and strategic
objectives, and the
individual performance of
the Executive Directors in
achieving those.
Delivery in part in shares
increases alignment with
shareholders and
encourages longer-term
focus.
•The maximum annual bonus opportunity is
250% of salary for each of the Group Chief
Executive and the Group Finance Director.
•Awards are discretionary and actual outcomes
are based on an assessment of Executive
Directors’ performance in the year, measured
against financial and other strategic objectives.
•The Committee sets performance measures,
weightings and targets near the start of each
year. Financial measures will normally make
up at least 65% of annual bonus opportunity.
•Discretion can be applied by the Committee to
ensure the level of annual bonus outcome is
reflective of the performance of the Group and
the individual over the period.
•Annual bonus awards are typically delivered as
a combination of cash and shares, a proportion
of which may be deferred, ensuring that the
proportion of variable pay (annual bonus and
LTIP combined) that is deferred is no less than
required by regulations.
•Malus and clawback provisions apply.
In respect of 2025
performance year:
C.S. Venkatakrishnan’s
annual bonus was £3,299,000
(83.0% of maximum)
Anna Cross’s annual bonus
was £1,971,000 (83.0% of
maximum)
25% of the bonus award will
be deferred into shares
vesting over three years and
75% will be paid in upfront
cash.
C.S. Venkatakrishnan and
Anna Cross up to 250% of
salary
Performance measures and
weightings for the 2026
annual bonus remain
unchanged from those for the
2025 annual bonus
•
•
Long Term Incentive Plan
(LTIP) award
To incentivise execution
of Barclays’ strategy over
the longer term.
The multi-year
performance period and
deferral into Barclays
shares encourage a long-
term view and serve to
align Executive
Directors’ interests with
those of shareholders.
•The maximum annual LTIP award is 550% of
salary for the Group Chief Executive and
500% of salary for the Group Finance
Director, with actual award levels determined
based on satisfactory performance over the
prior year (the preliminary performance
period).
•Awards are typically granted as conditional
rights to receive Barclays shares at no cost.
They are structured so no part of the award
vests before the third anniversary of grant, the
final tranche is released no earlier than the fifth
anniversary of grant, and so that when
combined with the annual bonus the proportion
of variable pay that is deferred is no less than
required by regulations.
•Vesting of each award is dependent on
performance against targets over the three-year
period commencing with the year of grant.
•The Committee sets performance measures,
weightings and targets around the time awards
are granted, covering financial and non-
financial measures. Financial measures will
normally make up at least 75% of the total
opportunity.
•Discretion can be applied by the Committee to
reduce the vesting of any award to ensure that
it is reflective of the performance of the Group
and individual over the period.
•Malus and clawback provisions apply.
In respect of 2025
performance year:
C.S. Venkatakrishnan will be
granted a 2026-2028 LTIP
award of 550% of salary
Anna Cross will be granted a
2026-2028 LTIP award of
500% of salary
Performance measures and
weightings for the 2026-2028
LTIP cycle remain
unchanged from those for the
2025-2027 LTIP cycle
75% of the award will vest
on the third anniversary of
grant and 25% on the fourth
anniversary, followed by
holding periods such that the
shares that vest must be
retained until at least the fifth
anniversary of grant (save for
sales to cover taxes payable
on vesting).
C.S. Venkatakrishnan up to
550% of salary
Anna Cross up to 500% of
salary
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Remuneration policy summary – Executive Directors (continued)
Element and purpose
Operation
Implementation for 2025
Implementation for 2026
Shareholding requirement
To further enhance the
alignment of Executive
Directors’ interests with
those of shareholders, in
long-term value
creation.
•Executive Directors have a contractual
obligation to build up a shareholding, within
five years from their date of appointment as an
Executive Director, with a value equivalent to
550% of salary for the Group Chief Executive
and 500% of salary for the Group Finance
Director.
•Shares that count towards the requirement are
those beneficially owned by the Executive
Director, plus the value of any vested share
awards (including those subject only to
holding periods) and the estimated after-tax
value of any shares from unvested deferred
share bonuses and LTIP awards provided that
no performance conditions remain untested.
•Post-employment shareholding requirements
apply for two years after stepping down as an
Executive Director.
As at 31 December 2025:
C.S. Venkatakrishnan’s
shareholding was 1,479% of
his salary. The relevant
shareholding requirement has
already been met, ahead of
the five-year deadline which
falls on 1 November 2026
Anna Cross’s shareholding
was 611% of her salary. The
relevant shareholding
requirement has already been
met, ahead of the five-year
deadline which falls on 23
April 2027.
Shareholding requirements
remain unchanged
Risk and conduct adjustment – malus and clawback
Any annual bonus or LTIP awarded is subject to malus and clawback provisions.
The malus provisions enable the Committee to reduce the amount of unvested bonus or LTIP (including to nil) prior to vesting in specified
circumstances, including but not limited to:
•a participant deliberately misleading Barclays, the market and/or shareholders in relation to the financial performance of the Barclays
Group
•a participant causing harm to Barclays’ reputation or where his/her actions have amounted to misconduct, incompetence, poor
performance, material error or negligence
•a material restatement of the financial statements of the Barclays Group or any subsidiary, or the Group or any business unit suffering a
material downturn in its financial performance
•a material failure of risk management in the Barclays Group
•a significant deterioration in the financial health of the Barclays Group.
The clawback provisions enable amounts to be recovered after they have been paid or vested, for a period in line with applicable regulation –
currently seven years from grant (which can be extended to up to 10 years if a relevant investigation is ongoing at the end of the initial seven-
year period) where (i) a participant’s actions or omissions have amounted to misbehaviour or material error and/or (ii) Barclays or the
relevant business unit has suffered a material failure of risk management.
During 2025, no risk or conduct adjustments were made to the Executive Directors' remuneration via the malus and clawback provisions that
apply to their annual bonus or LTIP awards.
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Remuneration report (continued)
Determining measures and targets for the Executive Directors' annual bonus and LTIP awards
The Committee has adopted a consistent approach in recent years when considering and agreeing performance measures and targets for the
Executive Directors' annual bonus and LTIP plans, ensuring that Executive Directors' incentives support the delivery of sustainable
performance and our strategic priorities. To illustrate this, the process for setting measures and targets for the 2026 annual bonus and
2026-2028 LTIP is set out below.
1. Select measures and weightings
(December 2025)
The Committee reviewed the key financial and non-financial measures for the Group, as set by the Board and senior management, including the
measures for which there will be prospective external guidance or targets relevant to the annual bonus or LTIP performance periods. Measures within
the annual bonus were selected to reflect the more immediate strategic priorities and building blocks for future delivery against our longer-term targets,
while the measures in the LTIP were focused on key longer-term goals. Shareholder and other stakeholder considerations also informed the selection
of measures and weightings.
2. Set targets and payout ranges
(January 2026)
The Committee set targets for the annual bonus and LTIP, considering:
•the Group’s external targets and stated ambitions, in the context of the Group's strategic plans
•short-term and medium-term performance forecasts, and external financial analysts’ expectations
•shareholder and other stakeholder priorities
•the wider economic environment.
3. Monitor performance
(regularly through the performance period)
Throughout the performance period, the Committee will receive updates on performance against the bonus and LTIP targets, combining performance
to date and the future performance outlook, and the projected incentive outcomes that would result.
4. Assess performance and agree outcomes
(January - February following the performance period)
At the end of the performance period, the financial and non-financial performance measures will be assessed and the incentive outcomes will be
determined.
The Committee will then review these outcomes, in the following context, and will have the discretion to adjust the outcomes if it deems it
appropriate:
•overall Group performance, and the overall performance of each Executive Director, over the performance period
•the underlying financial health of the Group
•bonus outcomes for the wider workforce
•historical outcomes for the Executive Directors in the context of performance each year.
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Annual report on Directors’ remuneration
This section explains how our Directors’ Remuneration Policy (DRP) was implemented for 2025
Executive Directors
Single total figure for 2025 remuneration
The following table shows a single total figure for 2025 remuneration in respect of qualifying service for each Executive Director, together
with comparative figures for 2024.
1
2
3
4
5
6
7
Salary/
Fixed
Pay
£000
Pension
£000
Taxable
benefits
£000
Total
fixed pay
£000
Annual
bonus
£000
LTIP –
excluding
share price
appreciation
£000
LTIP – share
price
appreciation
£000
Total
LTIP1,2
£000
Total
variable
pay
£000
Total –
excluding
share price
appreciation
£000
Total
£000
C.S. Venkatakrishnan
2025
2,063
155
76
2,294
3,299
3,849
5,603
9,452
12,751
9,442
15,045
2024
2,935
147
95
3,177
2,219
3,285
2,941
6,226
8,445
8,681
11,622
Anna Cross
2025
1,262
94
29
1,385
1,971
2,286
3,328
5,614
7,585
5,642
8,970
2024
1,837
92
15
1,944
1,336
–
–
–
1,336
–
3,280
Notes:
1The LTIP amounts for 2025 relate to the award granted in 2023, with vesting based on performance measured over 2023 to 2025. The value was estimated using the
Q4 2025 average share price of £4.1493 as this Annual Report 2025 was finalised prior to the first vesting date. This is the first LTIP vesting for Anna Cross
following her appointment as Group Finance Director on 23 April 2022. The share price increased by 146% between the date of grant and the share price used to
estimate the award value, and columns 5 and 6 separate that share price appreciation within the total LTIP value.
2The LTIP amount for 2024 has been updated based on the share price on the vesting date of the first tranche of the 2022-2024 LTIP, which was £3.049. The LTIP
value disclosed in the 2024 Remuneration report was an estimate, based on the Q4 2024 average share price, as the 2024 Annual Report was finalised prior to the
vesting date.
Additional information in respect of each element of pay for the Executive Directors
1) Salary/Fixed Pay
Under the current DRP, salary is delivered in cash, paid monthly.
Under the previous DRP, in operation until 6 May 2025, Fixed Pay was delivered 50% in cash, paid monthly, and 50% in shares, delivered
quarterly. These shares are subject to a holding period, with restrictions lifting over five years (20% each year).
More information on the Committee's considerations in respect of the Executive Directors' salary is set out on page 145.
2) Pension
Executive Directors are paid cash in lieu of pension contributions equal to 10% of salary (was 5% of Fixed Pay or 10% of Fixed Pay cash
under the previous DRP). The pension cash allowance paid during 2025 was £154,940 for C.S. Venkatakrishnan and £94,042 for Anna
Cross. The Executive Directors did not receive any other pension benefits.
3) Taxable benefits
Taxable benefits include, but are not restricted to, private medical cover, life assurance, income protection, tax advice and the use of a
Company vehicle and driver when required for business purposes.
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Remuneration report (continued)
4) 2025 annual bonus
The bonus amounts included in the single total remuneration figures are the value awarded in respect of performance during the relevant
year.
In determining the bonus in respect of 2025 performance, the Committee considered the performance achieved against the Financial (65%
weighting) and Strategic non-financial (15% weighting) performance measures that had been set to reflect Group priorities for 2025.
Personal performance against each Executive Director's Strategic objectives for 2025 (20% weighting) was assessed on an individual basis.
The outcome for each of the Financial measures would be 0% for performance below threshold, and then determined on a straight-line basis,
between a 25% outcome for threshold performance and 100% for achievement of maximum performance. A summary of the assessment is
provided in the following table.
2025 annual bonus outcomes
Measures
Weighting
Threshold
Maximum
2025 actual
Outcome
C.S. Venkatakrishnan
Anna Cross
Profit before tax (excluding
material items1), with CET1 ratio
underpin
55%
£8.0bn
£10.0bn
See footnote 1
48.0%
48.0%
Cost: income ratio (excluding
material items1)
10%
61.5%
58.5%
See footnote 2
8.5%
8.5%
Strategic non-financial
15%
Performance against strategic measures, organised around
two categories: Customers, clients & colleagues, and Risk
& operational excellence
9.0%
9.0%
Strategic objectives
20%
Individual performance against each Executive Director's
strategic objectives, assessed by the Committee
17.5%
17.5%
Total
83.0%
83.0%
Final 2025 annual bonus outcome approved by the Committee
83.0%
83.0%
Note:
1Profit before tax of £9.659bn, which excludes material items: 2025 structural cost actions of £285m and the £235m charge for motor finance redress taken in Q325.
2Cost: income ratio of 59.1%, which excludes material items: 2025 structural cost actions of £285m and the £235m charge for motor finance redress taken in Q325.
Based on the assessment outlined above, the Committee determined an overall formulaic 2025 annual bonus outcome for C.S.
Venkatakrishnan and Anna Cross that equates to £3,299,000, and £1,971,000 respectively.
For the financial measures, materials items were excluded - 2025 structural cost actions of £285m and a £235m charge for motor finance
redress, taken in Q325. The latter relates to historical activity that neither Executive Director was directly involved in, given their roles at the
time, and C.S. Venkatakrishnan was the Chief Risk Officer when the decision to exit the business was taken in 2019. Further detail on the
assessment of the Strategic non-financial measures, and performance against Strategic objectives, is set out on the following pages.
In determining the bonus outcome, the Committee reflected on the appropriateness of these overall annual bonus outcomes, in the context of
the performance achieved against the Financial measures, Strategic non-financial measures and Strategic objectives. The Committee
considered the underlying financial health of the Group, which is strong and well-capitalised, and more holistically the performance and
contribution of each Executive Director during 2025. The bonus outcomes were considered in the context of those for the wider workforce –
ensuring appropriate alignment both this year and over a multi-year period – and also by comparing to historical outcomes for the Executive
Directors in the context of performance each year. The Committee believes that the overall 2025 bonus outcomes above are aligned
appropriately with stakeholder considerations and with the performance achieved. Based on this, the Committee concluded that no
discretionary adjustment was warranted.
The 2025 annual bonus will be delivered as 75% upfront cash, payable in March 2026, and 25% as a grant of deferred bonus shares that will
vest in three equal tranches on the first, second, and third anniversaries of the grant. The number of shares awarded to each Executive
Director will be based on the market share price on the date of grant, and additional shares will accrue equivalent to dividends paid on
unvested share awards (as is now permitted under the new UK bank pay regulations). More information is provided on page 119.
All of the 2025 variable pay (both the 2025 annual bonus and the 2026-2028 LTIP) is subject to clawback provisions, which allow the
Committee to recover amounts that have been paid in certain circumstances. The deferred elements are subject to malus provisions, which
enable the Committee to reduce the vesting of unvested amounts (including reducing to nil) in certain circumstances. Of the total variable
pay to be awarded (the annual bonus and LTIP combined), a total of 79% of C.S. Venkatakrishnan’s 2025 variable pay will be in Barclays
shares, and 78% for Anna Cross.
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4) 2025 annual bonus (continued)
Assessment of the Strategic non-financial measures for the 2025 annual bonus
The overall weighting of Strategic non-financial measures was 15%, within which the Customers, clients & colleagues category was
weighted at 10% and the Risk & operational excellence category at 5%. The measures used in the Strategic non-financial assessment for
bonus reflect key strategic priorities of the Group. Many outcomes are measured using an external provider, such as customer / client
satisfaction or Investment Banking fee ranking and share.
The Committee assessed progress in relation to each of the Strategic non-financial measures and agreed an overall outcome of 9% out of a
maximum of 15%. Detail supporting this assessment is set out in the tables that follow.
The overall assessment was based on the following scale:
For Customers, clients & colleagues
(max weighting 10%)
Overall outcome for the category
0% to 2.0%
Behind track on most measures
2.0% to 4.0%
Slightly behind track on most measures
4.0% to 6.0%
On track on most measures
6.0% to 8.0%
Slightly ahead on most measures
8.0% to 10%
Ahead of track on most measures
For Risk & operational excellence
(max weighting 5%)
Overall outcome for the category
0% to 1.0%
Behind ambition
1.0% to 2.0%
Slightly behind ambition
2.0% to 3.0%
On track to meet ambition
3.0% to 4.0%
At ambition
4.0% to 5.0%
Exceeded ambition
Customers, clients & colleagues
Measure
Criteria
Performance
Commentary
Outcome
Customers & clients
Global Markets
revenue ranking
and share1
Maintain rankings and
market share in Barclays
Investment Bank
Rank: 6th (2024: 6th)
Share: 6.5% (2024: 6.3%)
•Global Markets revenue rank maintained; revenue
share has increased since 2024.
•We continue to make progress towards our goal of
achieving 70 top five ranks with our Top 100
clients.
Slightly ahead
of track
Investment
Banking fee
ranking and
share2
Rank: 6th (2024: 6th)
Share: 3.0% (2024: 3.3%)
•Investment Banking fee rank has been maintained;
fee share has decreased since 2024, driven by
global fee wallet expansion, impacting our overall
share.
Slightly behind
track 
Customer
and client
satisfaction
Improve customer
and client satisfaction
Barclays UK NPS3: +25 (2024: +17)
US Consumer Bank Contact Centre
Agent Servicing tNPS4: +52 (2024:
+51)
US Consumer Bank digital tNPS: +63
(2024: +63)
UK Corporate Bank overall client
satisfaction5: 66% (2024: 62%)
•Barclays UK: we improved NPS to +25, our
highest score since we began tracking in 2013, and
+8 on December 2024. Premier NPS was a
significant driver, reaching +37 at year-end.
•US Consumer Bank: Contact Centre Agent
Servicing tNPS increased by 1 point to +52.
Digital tNPS remained consistent at +63.
•UK Corporate Bank: overall client satisfaction has
increased by 4 percentage points.
Slightly ahead
of track
Complaints
Reduce customer
complaints
Barclays UK total complaints (movement
year on year): +33% (2024: -36%)
•The increase in complaints year on year was
driven by an IT incident in January 2025 that
impacted many of our customers. Excluding this,
complaints reduced by 2%.
Behind track
Digital
engagement
Increase digital
engagement
Barclays UK digitally active customers:
13.9m (2024: 13.4m)
US Consumer Bank digitally interacting
customer6: 96.2% (2024: 95.9%)
UK Corporate Bank self-service take up:
c.50% (2024: c.40%)
•Digital engagement has improved in all areas.
•Barclays UK: The number of digitally active
customers increased.
•US Consumer Bank: digitally interacting customer
measure improved, driven by continued
investment in our mobile app and digital
capabilities, including enhancements to
registration and self-service.
•UK Corporate Bank: significant increase in self-
service take up (+ 10 percentage points).
Slightly ahead
of track 
Notes:
1Global Markets market share for Barclays is based on external reported revenues of peer banks BoA, BNP, CITI, DB, GS, JPM, MS and UBS.
2Investment Banking market share for Barclays calculated by Dealogic for the period covering 1 January 2025 to 31 December 2025.
3© Ipsos 2025, Financial Research Survey (FRS), 12 months ended December 2025 (Dec 2024). Results based on a sample of 7,546 (6,646) Barclays main current
account customers and 1,028 (865) Barclays Premier main current account customers. Total sample of ~50,000 GB adults (aged 16+) a year, weighted to align with
overall profile of GB population.
4US Consumer Bank Contact Center Agent Servicing tNPS measures US Consumer Bank customer experience across Contact Centre Agent Servicing, including
Care and Chat, Fraud, Disputes, and Credit.
5UK Corporate Bank OSAT (overall client satisfaction) calculated by Savanta based on proportion of clients surveyed rating Barclays' UK Corporate Bank as
‘Excellent’ or ‘Very Good’, data as at December 2025.
6Measured at exit at end of December 2025. Includes primary consumer card customers. Excludes Interactive Voice Response (IVR). 
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4) 2025 annual bonus (continued)
Measure
Criteria
Performance
Commentary
Outcome
Colleagues
Inclusion
Maintain inclusion
indicators
81% (2024: 81%)
•Inclusion Index score has been maintained, with
continued focus on driving an inclusive culture.
•88% of colleagues told us they felt included in
their team (2024: 89%).
On track
Engagement
Maintain engagement at
healthy levels
85% (2024: 85%)
•Employee engagement has been maintained at
85%, 4 percentage points above the Qualtrics 2024
upper quartile Financial Services benchmark.
Ahead of track
Culture
Maintain culture
indicators
Of colleagues surveyed:
89% believe strongly in the goals and
objectives of Barclays (2024: 88%)
93% believe that they and their team do a
good job of role modelling our Values
every day (2024: 93%)
92% believe that they and their team do a
good job of role modelling our Mindset
every day (2024: 92%)
•The vast majority of colleagues believe in the
goals and objectives of Barclays, which has been a
key focus since we launched our three-year plan in
February 2024.
•Scores on Mindset and Values role modelling
remain high, consistent with recent years.
•Our consistently excellent culture-change
programme continued to embed these standards
across the organisation. Throughout 2025, local
initiatives across divisions and functions supported
Group-wide efforts to simplify processes,
strengthen risk and control, and drive efficiency.
The consistently excellent standard is embedded in
HR tools, processes and products from hiring and
induction, to performance management,
promotions and development programmes.
Slightly ahead
of track 
Total Customers, clients & colleagues: 6% out of 10%
Risk & operational excellence
Category
Performance commentary
Risk awareness
•The Committee was satisfied that the Group operated in line with its Board-approved risk appetite.
•In 2025, we completed the delivery of 1,995 'Being consistently excellent ' workshops to our colleagues globally. They provide our people with
the skills and knowledge to take personal accountability for driving higher standards across the organisation, recognise what they can do
differently to deliver improvements and build consistent practices to raise the standard of execution, with a focus on remediating risk and control
weaknesses. 
•In 2025, we launched a Risk and Control Digital Credential to all colleagues, our externally accredited digital credential which is flexible, role -
relevant and builds confidence in managing risk and control – critical for delivering consistently excellent outcomes.
•Excluding charges for motor finance redress1, litigation and conduct costs increased to £157m (2024: £130m), driven by FCA investigations
concerning financial crime systems and controls, and compliance with the UK money laundering regulations, which resulted in settlements
totalling £48m.
•Conduct breaches have reduced year on year.
Operational
excellence
•During 2025, total operational risk losses2 increased to £143m (2024: £127m) and the number of recorded events for 2025 (2,943)
increased from the level for 2024 (2,392). The total operational risk losses for the year were mainly driven by events falling within the
Execution, Delivery & Process Management and External Fraud categories, which tend to be high-volume but low-impact events.
•In January 2025, an IT incident relating to our UK mainframe operating system impacted many of our customers. Despite this, there was
an overall 44% reduction in major technology incidents since 2024, indicating improvement in proactive mitigation.
•High standards of internal service delivery retained during 2025, with the >95% ambition being met throughout the year.
Total Risk & operational excellence: 3% out of 5%
Overall strategic non-financial outcome for the 2025 annual bonus: 9% out of 15%
Notes:
1£235m charge in Q325 (2024: £90m) for motor finance redress. Litigation and conduct costs were £392m in 2025 including the charges for motor finance redress.
2The data disclosed includes operational risk losses for reportable events impacting the Barclays Group business areas, having an impact greater than £10,000 and
excludes events that are compliance or legal risk, aggregate and boundary events. A boundary event is an operational risk event that results in a credit risk impact.
Due to the nature of risk events that keep evolving, prior year losses are updated.
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4) 2025 annual bonus (continued)
Assessment of performance against the Strategic objectives set for the 2025 annual bonus (20% weighting)
The Committee assessed personal performance for C.S. Venkatakrishnan and Anna Cross against both their individual strategic objectives set
for their respective roles and their shared strategic objectives. The assessment against these Strategic objectives makes up 20% of the total
bonus opportunity.
The table below summarises performance against the shared strategic objectives.
Shared strategic objectives for C.S. Venkatakrishnan and Anna Cross
Objective
Outcomes
Deliver key financial targets
including RoTE and capital
distributions
•Achieved all our 2025 financial targets, with operational and financial performance improvement driven by
disciplined execution of our plan to make Barclays Simpler, Better and More balanced.
•Delivered Group statutory RoE of  9.8% and RoTE of 11.3%, in line with our upgraded target of >11%, with all five
divisions delivering double-digit RoTE.
•Group net interest income (NII) was £12.8bn (excluding Barclays Investment Bank (IB) and Head Office), of which
Barclays UK was £7.7bn, meeting 2025 guidance of £12.6bn and £7.6bn respectively.
•The Group’s cost: income ratio improved to 61% (2024: 62%) driven by positive operating leverage for the third
consecutive year.
•Total shareholder distributions of £3.7bn announced in relation to 2025 (2024: £3.0bn), on track to return at least
£10bn to shareholders from 2024 to 20261.
Maintain robust capital ratios
across the Group and within the
main operating entities
•Strong balance sheet, with Group CET1 ratio of 14.3%, or 14.0% if the £1.0bn share buyback announced with the
FY25 results is factored in, at the top-end of the 13%-14% target range.
•Similarly strong capital ratios prevail in all main operating entities: at the end of 2025, Barclays Bank PLC’s CET1
ratio was 12.7% and Barclays Bank UK PLC’s CET1 ratio was 14.5%, well in excess of regulatory minima.
Continue to reduce
organisational complexity and
upgrade legacy technology
•Eliminated our remaining non-core businesses, selling our stake in Entercard, and further simplified our business
model, including operating Private Bank and Wealth Management (PBWM) through two core areas, PBWM UK and
PBWM International.
•Continued to invest in enterprise-wide platforms across infrastructure, data and digital, strengthening resilience while
reducing complexity and cost. Almost 90% of our technology estate is now in the cloud.
•Introduced new technology, such as the AI-powered Help Hub Assistant in Barclays UK, to support us in delivering
seamless, connected services that anticipate customer and client needs and provide faster, more personalised, more
intuitive services.
Deliver better income quality,
growth within higher-returning
divisions and greater RWA
productivity in the Investment
Bank
•Stable income streams (Financing, Retail and Corporate) comprised 74% of the total Group income in 2025.
•Continued to rebalance the Group, successfully deploying £20bn of RWAs since 2024 into the three highest-
returning UK businesses.
•Investment Bank RWAs remained stable for the fourth consecutive year and made up 55% of Group RWAs in 2025.
•Improved the Investment Bank’s return on RWAs, driven by focus on more-stable income streams and on disciplined
client management, capital deployment, and technology enhancements.
Drive growth in our home UK
market
•Grew UK retail lending, with strong net mortgage growth and higher card balances in Barclays UK and £3bn lending
to small businesses.
•The UK Corporate Bank delivered robust income growth of 16%, underpinned by a strong deposit franchise and
growing debt balances. We positively repositioned ourselves among peers and grew lending market share by 1%2,
with total loan growth of £4.6bn.
•PBWM UK grew the UK Digital Investing business with c.65,000 new accounts opened on our Smart Investor
platform (up 11% year on year), launched a pilot of a new digitally-enabled mass affluent proposition and expanded
the UK Private Markets proposition.
Notes:
1This multi-year plan is subject to supervisory and Board approval, anticipated financial performance and our published CET1 ratio target of 13-14%.
2Source: Bank of England (December) 2025 market data.
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4) 2025 annual bonus (continued)
In addition to the shared strategic objectives described on the previous page, the table below summarises performance against the strategic
objectives for C.S. Venkatakrishnan.
Strategic objectives for C.S. Venkatakrishnan
Objective
Outcomes
Continue to drive better
customer and client experience
and outcomes, through
technology and improved
offerings
•Launched new customer technology, platforms and products across our various businesses, including a new
mortgage platform, a redesigned Savings Hub for Barclays UK customers and more opportunities to self-serve
through digital channels for UK Corporate Bank clients, and saw improvements in customer satisfaction scores
across our business.
•Barclays UK channel transactional Net Promoter Score (tNPS) increased to +61 for branch servicing and Premier
Net Promoter Score (NPS) reached +37, the highest level to date1.
•UK Corporate Bank saw a 4 percentage point improvement in the overall client satisfaction score (an independent
benchmarking score measured by Savanta), with 66% of clients surveyed rating us ‘Excellent’ or ‘Very Good’.
•PBWM further enhanced client journeys and investment capabilities on our Smart Investor platform and were
awarded Best Stock & Shares ISA Provider from Moneyfacts and received a ‘Value for Money’ consumer rating
from Boring Money.
•Investment Banking and Global Markets maintained our rank of sixth2 – the highest of any bank domiciled outside
the US. Our Research team continues to rank highly amongst our institutional client base – #4 overall global research
firm and #3 for developed markets3.
•US Consumer Bank saw tNPS for digital and contact-centre agent servicing averaging 63 and 52 respectively,
consistent with 2024 for digital and improved by one point for contact centre performance.
Drive delivery to a consistently
excellent standard
•A consistently excellent standard is an integral part of our culture and a key enabler of our three-year plan, which is
now embedded in HR tools, processes and products from hiring and introduction, to performance management,
promotions and development programmes.
•Delivered over 1,995 colleague workshops during 2025 on what it means to deliver to a consistently excellent
standard, creating a strong shared understanding across the organisation.
Drive leadership accountability
to further strengthen our risk
management and controls
•Local initiatives across divisions and functions supported Group-wide efforts to simplify processes, strengthen risk
and control, and drive efficiency, further embedding the consistently excellent standard.
•Launched the Risk and Control Digital Credential – our first Group-wide, externally accredited online learning
programme, certified by the Institute of Risk Management – with almost 25,000 colleagues having achieved the
accreditation by the end of 2025.
Continue to invest in talent and
continue to grow a winning
culture
•Strengthened how we identify, assess and develop high-potential talent, introducing greater rigour and consistency
through implementing our Talent Management Standards. Delivered accelerator programmes and sponsorship
initiatives and offered senior leaders a suite of practical tools, targeted workshops, and resources to develop their
skills.
•86% of colleagues have told us that their people leader clearly communicates the actions they need to take to deliver
consistently excellent outcomes in their role.
Notes:
1Highest since we started tracking in 2016. Source: © Ipsos 2025, Financial Research Survey (FRS).
2Global Markets ranking based on external reported revenues. Peer banks include BoA, BNP, CITI, DB, GS, JPM, MS and UBS. Investment Banking ranking
sourced from Dealogic for the period 1 January 2025 to 31 December 2025.
3Source: Extel.
The Committee recognised C.S. Venkatakrishnan's outstanding performance during 2025, his leadership of the organisation, the progress
delivered against the Group's three-year plan, and substantial achievements against both his individual and shared personal objectives. The
Committee assessed that an outcome of 17.5% out of a maximum of 20% was appropriate.
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4) 2025 annual bonus (continued)
The table below summarises performance against the strategic objectives for Anna Cross.
Strategic objectives for Anna Cross
Objective
Outcomes
Continue to simplify, standardise
and automate Group Finance
processes to improve effectiveness
and efficiency
•Agreed a transformation strategy for Group Finance to standardise and automate processes, and strengthen controls,
which is expected to drive significant efficiency enhancements over the coming years. 
•Delivered material automation in Product Control and Financial Control, and standardisation of cost reporting
activities, with further potential to simplify and automate in the future.
•Launched nine Artificial Intelligence and Machine Learning initiatives in the Group Finance function, delivering
measurable benefits, with many more use cases in the pipeline.
Oversee the effective management
of risk and control across Group
Finance
•Group Finance continued to enhance risk management and controls for compliance with rules, laws and regulations,
and work continued to strengthen the control environment around regulatory reporting.
•The risk and control agenda remains a priority in Group Finance, with a constant focus on identifying further
improvements.
Appropriate management of
capital and resources to ensure we
comply with governance and
regulatory requirements
•The Group continues to exceed regulatory requirements for CET1, Tier 1, total capital, leverage and Minimum
Requirement of Own Funds and Eligible Liabilities.
•The Group has operated toward the upper half of its CET1 target range of 13%-14% throughout the year, after taking
into account the impact of announced share buybacks.
Retain focus on the talent and
culture agenda across Group
Finance
•Consistent focus on talent management and succession planning has enabled 71% of all senior vacancies in Group
Finance to be filled internally.
•Continued to focus on culture and colleague engagement, improving key measures, e.g. Inclusion index 79% (2024:
78%) and Wellbeing index 85% (2024: 83%).
•Further strengthened colleague engagement across Group Finance, at 83% (2024: 81%).
The Committee recognised Anna Cross's outstanding performance during 2025, ensuring delivery towards the achievement of the Group's
three-year plan, and the substantial achievements against both her individual and shared personal objectives. Based on that performance, the
Committee assessed that an outcome of 17.5% out of a maximum of 20% was appropriate.
5) Vesting of the 2023-2025 LTIP cycle (also covers columns 6 and 7 of the single total figure for 2025)
The total LTIP values included in the single total figure for 2025 for C.S. Venkatakrishnan and Anna Cross are based on the amounts that are
due to be released from 9 March 2026 in relation to the 2023-2025 LTIP awards granted in March 2023.
The total LTIP values that will vest to C.S. Venkatakrishnan and Anna Cross (column 7 of the single total figure) have been estimated using
the Q4 2025 average share price of £4.1493, as this Annual Report 2025 was finalised prior to the first vesting date. Of the estimated LTIP
values, 59% relates to share price appreciation between the grant date of the award and the share price used to estimate the award value.
Column 5 of the single total figure shows the estimated LTIP values excluding the impact of share price appreciation and column 6 shows
the additional value arising due to that share price growth.
Release is dependent on, among other things, performance over the period from 1 January 2023 to 31 December 2025. In determining what
proportion of the awards would vest, the Committee considered the performance achieved against the Financial (70% weighting), Strategic
non-financial (20% weighting) and Risk scorecard (10% weighting) performance measures that were set shortly before the award was
granted.
The outcome for each of the Financial measures would be 0% for performance below threshold. The outcome for threshold performance
under the average return on tangible equity and average cost: income ratio measures would be 0%, and for the relative total shareholder
return measure would be 25%, rising on a straight-line basis to 100% for achievement of maximum performance for each of those measures.
The CET1 ratio measure operates differently, as described in the table on the following page.
A summary of the assessment of performance is also provided in that table.
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5) Vesting of the 2023-2025 LTIP cycle (continued)
2023-2025 LTIP outcomes
Measure
Weighting
Threshold
Maximum vesting
Actual
% of award
vesting
Average return on tangible
equity (RoTE) (excluding
material items1,2)
25%
0% of award vests for RoTE of 8.0%,
rising on a straight-line basis
25% of award vests for RoTE of
12.5% or higher
11.4%3
18.9%
Average cost: income ratio
(excluding material items4)
10%
0% of award vests for average cost:
income ratio of 62.5%, rising on a
straight-line basis
10% of award vests for average cost:
income ratio of 58.0% or lower
61.1%
3.1%
Maintain CET 1 ratio
within the target range
10%
If CET1 is below the target range during
the period, the Committee will consider
what portion of this element should vest,
based on the reasons for the CET1
shortfall
If CET1 is above the range and does not
make progress towards the range over the
period, the Committee will consider what
portion of the element should vest, based
on the reasons for the elevated levels of
CET1 versus target range and the
associated impacts
10% vests if either:
•CET1 is within the range during
the period
or
•CET1 is above but making
progress towards the target range
2023: 13.8%
2024: 13.6%
2025: 14.3%
10%
(more
information
is provided
below the
table)
Relative total shareholder
return5
25%
6.25% of award vests for performance at
median of the peer group6, rising on a
straight-line basis
25% of award vests for performance
at or above the peer group6 upper
quartile
Rank 5 (out
of 18)
25.0%
Strategic non-financial
measures
(details from page 142)
20%
The evaluation focused on key strategic non-financial measures, which the Committee
assessed to determine the percentage of the award that will vest, between 0% and 20%.
The measures are organised around three main categories: Climate & sustainability (weighted
10%), Customers & clients (weighted 5%), and Colleagues (weighted 5%)
13.5%
Risk scorecard
(details on page 143)
10%
The Risk scorecard captures a range of risks and is aligned with the annual incentive risk
alignment framework shared with the regulators. The framework measures performance
against three broad categories – Capital & liquidity, Control environment, and Compliance –
using a combination of quantitative and qualitative metrics
6.8%
Total
77.3%
Final 2023-2025 LTIP vesting outcome approved by the Committee
77.3%
Notes:
1Using average tangible shareholders’ equity based on a CET1 ratio at the mid-point of the Group target range 13% to 14%. (2025: £53.6bn; 2024: £50.5bn; 2023:
£46.5bn).
2Material items consist of post-tax structural cost actions (2025: £217m; 2024: £209m; 2023: £739m taken in Q423) and post-tax charges in respect of motor finance
redress (2025: £176m; 2024:£68m).
3Please refer to the "Non-IFRS performance measures" section of this Annual Report on Form 20-F for further information on and a reconciliation of the non-IFRS
measure “return on tangible equity” against the most directly comparable IFRS measure.
4Material items consist of structural cost actions (2025: £285m; 2024: £273m; 2023: £927m taken in Q423) and charges in respect of motor finance redress (2025:
£235m; 2024:£90m).
5Performance assessed over the period from 1 January 2023 to 31 December 2025. Start and end total shareholder return data was the Q4 average for 2022 and 2025
respectively and was measured in GBP for each company.
6The peer group is comprised of banks in the UK, Europe and North America of comparable size to Barclays and whose weekly returns have a high degree of
correlation with Barclays. The peer group for the 2023–2025 LTIP award was: Banco Santander, Bank of America, BBVA, BNP Paribas, Citigroup, Credit Agricole,
Deutsche Bank, HSBC, ING Group, Lloyds Banking Group, Morgan Stanley, NatWest Group, Société Générale, Standard Chartered, UBS, and UniCredit.
The Group's external target range for the CET1 ratio is 13% to 14%, which reflects the judgement of the Board as to the appropriate CET1
ratio for the Group to operate within. As the CET1 ratio was 14.3% at the end of 2025, above the top of the LTIP target range, the Committee
considered (as required under the performance target) what portion of this element should vest, based on the reason why the CET1 ratio was
outside the target range. Taking into account the share buyback announced with FY25 results, the CET1 ratio as of 31 December would be
14.0%, at the top of the target range. The Committee was satisfied that the elevated CET1 ratio was temporary, that the Group’s capital
position had been appropriately and sensibly managed in the interests of shareholders over the performance period, and that it was therefore
appropriate for this portion of the LTIP to vest in full.
The Committee was satisfied that the total vesting outcome of 77.3% was consistent with the performance delivered over the period, and that
the underlying financial health of the Group is strong. Based on that, it concluded that no discretionary reduction to the vesting outcome was
required, so the award should vest at 77.3% of the maximum number of shares under the total award, to be released in five equal tranches
annually, starting from March 2026.
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Remuneration report (continued)
5) Vesting of the 2023-2025 LTIP cycle (continued)
The 2023-2025 LTIP award was granted in line with the Group's usual annual timetable, in early March 2023. The share price at grant of
£1.6896 was 5% higher than the share price at the time of the prior year LTIP grant. This level of share price movement between successive
grants is not unusual. There was a larger increase in share price over the lifetime of the award, by 146% between the date of grant and the Q4
2025 average share price of £4.1493 on which the value vesting is estimated. As the share price growth was largely over 2024 and 2025,
reflective of strong performance following the announcement of the three-year plan at the Investor Update in February 2024, the Committee
concluded that there was no windfall gain and that therefore no adjustment was required.
Assessment of the Strategic non-financial measures for the 2023-2025 LTIP
A summary of the Committee’s assessment against the Strategic non-financial performance measures over the three-year performance period
follows. The measures used reflect key strategic priorities of the Group. Many of the outcomes are measured by an external provider, such as
NPS or Investment Banking fee ranking and share.
Measure
Criteria
Performance commentary
Climate & sustainability
Progress towards our
Sustainable and
Transition Financing
target
Facilitate $1trn of Sustainable
and Transition Financing
between 2023 and end of 2030
•Facilitated $260.7bn of Sustainable and Transition Financing, on a cumulative basis, since 2023.
•Progress towards delivering our target of facilitating $1trn of Sustainable and Transition Financing
will be non-linear and depend on market demand and wider regulatory and policy factors. We will
continue to review and adapt our approach to Sustainable and Transition Financing in response to the
evolving market environment (see page 54 for more detail).
Reducing our financed
emissions
30% reduction in power
portfolio emissions intensity
(2020-2025)
•Successfully achieved 2025 financed emissions reduction targets for both the Upstream Energy and
Power portfolios.
•Cumulatively, Power portfolio emissions intensity has decreased by 35% from our updated 2020
baseline (see page 51 for more detail).
•Cumulatively, absolute financed emissions from the Upstream Energy portfolio have decreased by
41% from the 2020 baseline.
15% reduction in energy
portfolio absolute emissions
(2020-2025)
Reducing our
operational emissions
90% reduction in Scope 1 and
2 GHG emissions (market-
based1, against a 2018
baseline) by the end of 2025
•Achieved 2025 net zero operations targets:
–Reduced our Scope 1 and 2 market-based emissions by 97% against a 2018 baseline - exceeding
our 90% reduction target
–Continued to source 100% renewable electricity for our global real estate portfolio.
100% renewable electricity
sourcing for our global real
estate portfolio2 by the end of
2025
Supporting our
communities
LifeSkills: Upskill 8.7 million
people from 2023-2027
•6.3 million people upskilled since 2023, making good progress towards our 2023-2027 target.
•Placed 154,776 people into work since 2023, making good progress towards our 2023-2027 target.
•126 businesses solving social and environmental challenges supported since 2023, on track to
support an additional 200 entrepreneurs over five years.
LifeSkills: Place 250,000
people into work from
2023-2027
Unreasonable Impact
(partnership with the
Unreasonable Group): Support
a further 200 businesses
solving social and
environmental challenges from
2023-2027
Total Climate & sustainability: 8% out of 10%
Notes:
1Market-based method is a GHG Protocol accounting method for Scope 2 emissions, that reflects the GHG emissions associated with the choices a consumer makes
regarding their electricity supplier or product, like the purchase of Energy Attribute Certificates (EACs). For more information please see the GHG Protocol Scope 2
Guidance: ghgprotocol.org/sites/default/files/2023-03/Scope%202%20Guidance.pdf
2On this page a reference to global real estate portfolio includes offices, campuses, branches, warehouses, and data centres within our operational control.
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5) Vesting of the 2023-2025 LTIP cycle (continued)
Measure
Criteria
Performance commentary
Customers & clients
Drive world-class
outcomes for customers
and clients
Maintain client rankings and
market share in Barclays
Investment Bank
•Markets global revenue rank1 was maintained at 6th over the period. Revenue share has
decreased slightly vs. 2022 (7.3% to 6.5%) but is on an upwards trajectory since 2024.
•Investment Banking fee rank2 was maintained at 6th. Fee share has been largely maintained vs.
2022 (3.1% to 3.0%).
Improve Net Promoter
Scores
•Barclays UK: NPS score3 improved by 14 points over the period, ending at +25.
•US Consumer Bank: Digital tNPS improved by 3 points and Contact Centre Agent Servicing
tNPS4 increased by 8 points over the period5.
•UK Corporate Bank: overall client satisfaction6 improved by 6 percentage points over the
period.
Reduce Barclays UK
customer complaints and
improve resolution time
•Complaint volumes increased over the period driven by complaints associated with the IT
incident on 31 January 2025.
•94% of complaints were resolved within 56 days in 2025. Excluding complaints related to the IT
incident this would have been 98%.
Increase digital engagement
•Steady increase in the number of Barclays UK digitally active customers over the period to 13.9
million.
Total Customers & clients: 2.5% out of 5%
Notes:
1Global Markets market share for Barclays is based on external reported revenues of peer banks BoA, BNP, CITI, DB, GS, JPM, MS and UBS.
2Investment Banking fee share for Barclays calculated by Dealogic for the period covering 1 January 2022 to 31 December 2025.
3Based on © Ipsos 2025, Financial Research Survey (FRS).
4US Consumer Bank Contact Center Agent Servicing tNPS measures US Consumer Bank customer experience across Contact Centre Agent Servicing, including
Care and Chat, Fraud, Disputes, and Credit. In 2022, Chat was not included.
5US Consumer Bank Consumer Bank Digital tNPS and Contact Centre Agent Servicing: Results for 2022 are reported at month end December 2022, 2023-2025 are a
full year average score.
6UK Corporate Bank OSAT (overall client satisfaction) calculated by Savanta based on proportion of clients surveyed rating Barclays' UK Corporate Bank as
‘Excellent’ or ‘Very Good’, data as at December 2022 and 2025.
Measure
Criteria
Performance commentary
Colleagues
Inclusion
Improve inclusion indicators
•Inclusion Index score remains at 81% (consistent with 2024) but is 1 percentage point below 2022. 
Engagement
Maintain engagement at
healthy levels
•Employee engagement levels are at 85% – 1 percentage point above 2022 and 4 percentage points
above the Qualtrics 2024 upper quartile Financial Services benchmark.
Culture
Maintain culture indicators
•In 2025, 89% of employees have told us that they believe strongly in the goals and objectives of
Barclays, up 1 percentage point compared to 2022.
•The vast majority of colleagues believe they and their teams role model the Values and Mindset
every day (93% for Values and 92% for Mindset).
Total Colleagues: 3% out of 5%
Overall Strategic non-financial outcome for the 2023-2025 LTIP: 13.5% out of 20%
Assessment of the Risk scorecard for the 2023-2025 LTIP
A summary of the Committee’s assessment against the Risk scorecard performance measure over the three-year performance period is
provided below.
Category
Performance commentary
Capital and
liquidity
•Group CET1 ratio is 14.3%, above the 13% to 14% target range.
•Stress testing confirmed the Group’s resilience across capital, liquidity and profitability, ensuring continued viability under adverse conditions.
•Our Liquidity Coverage Ratio was well above the 100% regulatory requirement in the period.
Control
environment
•Over the period, the business invested in the overall control environment, and made progress on simplifying and enhancing the Group-wide
framework.
•Particular areas of focus over the period included work to strengthen controls relating to cyber security and financial crime prevention and
detection, and to enhance processes in relation to regulatory reporting and regulatory change.
Compliance
•A key area of focus has been enhancing the financial crime control environment to address emerging threats and evolving laws, rules and
regulations.
•Compliance Risks were refreshed and re-categorised into six core risks, with Financial Crime Risk separated into a standalone principal risk
category, to reinforce the visibility and focus on this key area of risk to the business.
Overall Risk scorecard outcome for the 2023-2025 LTIP: 6.8% out of 10%
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LTIP awards granted during 2025
Awards were granted to C.S. Venkatakrishnan and Anna Cross on 20 June 2025 under the 2025-2027 LTIP. The value used to calculate the
number of shares under each award was based on an adjusted fair value per share of £2.79925, which takes into account that dividends do not
accrue during the vesting period, with the expected dividend stream determined by an independent adviser. The table that follows provides
details of those awards.
% of salary
Number of shares
Face value at grant
Performance period
C.S. Venkatakrishnan
550%
3,124,051
£8,745,000
2025-2027
Anna Cross
500%
1,696,883
£4,750,000
2025-2027
The performance measures for the 2025-2027 LTIP awards are as follows:
Performance measure
Weighting
Threshold
Maximum vesting
Financial measures
Average RoTE (excluding
material items1)
50%
10% of award vests for average of 2026 and 2027 RoTE of
10.0%, rising on a straight-line basis
50% of award vests for average of 2026 and
2027 RoTE of 14.0% or higher
Relative total shareholder
return2
25%
6.25% vests for performance at the median of the peer group3,
rising on a straight-line basis
25% of award vests for performance at or above
the peer group3 upper quartile
Strategic non-financial measures
The evaluation will focus on a range of key metrics, with a detailed retrospective narrative on progress during the year. Performance against the measures
will be assessed by the Committee to determine the percentage of the award that may vest between 0% and 25%. The measures will focus on sustainability,
customers and clients, and will likely include the following:
Sustainability, customers &
clients
25%
Sustainability (including climate) – with measures to include:
•Financing the transition
•Reducing our financed emissions
•Achieving net zero operations
•Supporting our communities
Driving world-class outcomes for customers and clients – with measures to include:
•Improve customer and client satisfaction
•Reduce customer complaints
•Maintain rankings and market share in Barclays Investment Bank
•Increase digital engagement
Notes:
1Material items are defined as those large, atypical one-offs that are called out in the financial reporting. The exclusion is not automatic, and the Committee will
determine whether each item should be treated as material for these purposes at the time that outcomes are determined.
2Performance assessed over the period from 1 January 2025 to 31 December 2027. Start and end total shareholder return will be the Q4 average for 2024 and 2027
respectively and will be measured in GBP for each company.
3The peer group is comprised of banks in the UK, Europe and North America of comparable size to Barclays and with a high degree of correlation to Barclays of
weekly share price returns. The peer group for the 2025-2027 LTIP award is Bank of America, BNP Paribas, Citigroup, Credit Agricole, Deutsche Bank, Goldman
Sachs, HSBC Holdings, ING Groep, Intesa Sanpaolo, JP Morgan Chase & Co, Lloyds Banking Group, Morgan Stanley, NatWest Group, Standard Chartered, and
UBS Group.
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Statement of the implementation of the
Directors' Remuneration Policy in 2026
An overview of how the Directors' Remuneration Policy (DRP) will be implemented in 2026 is provided alongside the summary of the
policy on page 130.
2026 salary and market competitiveness of the Executive Directors' total compensation opportunities
Pay benchmarking data is used as a reference point to ensure that the total compensation opportunities provided to the Executive Directors, which
are driven by the terms of the DRP and their salaries, are appropriately positioned relative to other international banks, which are considered the
most relevant comparators to Barclays based on size and complexity. Barclays has deep roots in the UK, supporting retail customers, small
businesses and corporations, and also includes a top-tier investment bank, with a strong global ranking, and has a significant and important US
presence. Our international banking peer group therefore consists of other large universal banks from continental Europe and the UK, and large
US universal and investment banks. Five of the 11 firms in the peer group are US-based, reflecting the Group’s large US operations and key
competitors. Some of those peers are larger than Barclays, and it is recognised that market pay levels for executive directors of US companies are
often higher than those of UK companies. To maintain balance, the international banking peer group also includes other large UK-listed banks
most comparable to Barclays.
An annual review of the Executive Directors' salaries, conducted in the same way and at the same time as for the wider workforce, is a feature of
the DRP. The Committee reviewed the salary for each Executive Director as part of the year-end pay review process for colleagues across the
Group, taking into consideration the significant personal contribution each of them made during 2025, and their critical role in the delivery of our
strategy. The Committee determined that salary should increase by 3.2% for C.S. Venkatakrishnan and 5.3% for Anna Cross, to £1,641,000 and
£1,000,000 respectively, effective 1 March 2026. In reaching that decision, it considered the maximum total compensation opportunity for each
Executive Director, which is driven by their respective salaries, and noted that in each case maximum total compensation is materially below the
median of the international banking peer group, and in the lower quartile for the Group Finance Director. This is despite the new DRP, which
provides the EDs with higher maximum total compensation opportunities than they had under the previous DRP, after several peers also increased
their Executive Directors' pay opportunities materially last year.
The Committee also considered the context of the salary increase budgets offered for the wider UK workforce. The percentage salary increase for
C.S. Venkatakrishnan is in line with the salary increase budget offered for employees covered by collective bargaining with Unite the union –
c.4% for junior employees and c.3.2% overall (subject to agreement of the 2026 pay deal with Unite). Following the increase, his maximum total
compensation opportunity sits between the market lower quartile and median (in the 3rd quartile) compared to the equivalent opportunities across
international banking peers, as shown in the chart below. The percentage salary increase for Anna is slightly higher, reflecting her significant
contribution to performance in 2025, the competitive positioning of her maximum total compensation opportunity (in the lower quartile of the
international banking peer group), as well as internal relativities to other members of the Group Executive Committee. Even after the increase,
Anna’s maximum total compensation opportunity remains in the lower quartile of the international banking peer group, as shown in the chart
below.
The charts also show a comparison of the maximum total compensation opportunity for each Executive Director with the equivalent roles at the
companies that make up the FTSE 30 (i.e. the 30 largest FTSE 100 constituents by market capitalisation). In this comparison the Executive
Directors’ maximum total compensation opportunities are more competitive, but within the range of opportunities for the FTSE 30 group. The
Committee noted that it would be unlikely for the Group to fill either of the Executive Director roles by recruiting from other FTSE 30 companies
outside financial services, recognising the necessity for candidates for these roles to have the right breadth and depth of banking knowledge and
experience – particularly given Barclays’ mix of businesses, as outlined above. However, this comparison is provided alongside the international
banking peer group for additional UK context.
Executive Director maximum total compensation opportunity relative to market benchmarks
Group Chief Executive
C.S. Venkatakrishnan
International banking peer group
A
B
C
D
A
B
C
D
25738
FTSE 30
A
B
C
D
25743
Group Finance Director
Anna Cross
International banking peer group
25750
FTSE 30
A
B
C
D
25755
A
Lower quartile
B
3rd quartile
C
2nd quartile
D
Upper quartile
      Positioning of maximum total compensation opportunity at Barclays relative to market benchmarks
Notes:
•Data reflects maximum total compensation opportunity, excluding pension and benefits.
•Market benchmark data was provided by Willis Towers Watson, based on publicly disclosed data in respect of each company's 2024 or 2024/25 financial years,
incorporating assumptions where companies do not disclose a maximum total compensation opportunity. For the FTSE 30, maximum total compensation
opportunities have been increased to assume modest salary increases of 3% since the underlying data was published, reflecting that maximum total compensation in
respect of 2026 will be higher than for 2025.
•Barclays’ international banking peer group currently comprises the following international banks: Bank of America, BNP Paribas, Citigroup, Deutsche Bank,
Goldman Sachs, HSBC Holdings, JPMorgan Chase & Co, Lloyds Banking Group, Morgan Stanley, Standard Chartered, and UBS Group.
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Performance measures for the 2026 annual bonus
Performance measures for the annual bonus are set each year to cover a range of financial and non-financial goals that support the key
strategic objectives of the Group, as described on page 133. For the 2026 annual bonus, no changes were made to the performance measures
compared to the 2025 annual bonus, which included several changes to reflect shareholder feedback in the context of the DRP set out in last
year's Remuneration report.
The performance measures and weightings that result are shown below:
Performance measure
Weighting
Metrics
Financial measures
Profit before tax (with CET1
underpin1) (excluding material
items2)
55%
A performance target range has been set for this financial measure, which will be disclosed in the next
Remuneration report.
Cost: income ratio (excluding
material items2)
10%
A performance target range has been set for this financial measure, which will be disclosed in the next
Remuneration report.
Strategic non-financial measures
The evaluation will focus on a range of key metrics, with a detailed retrospective narrative on progress against each during the year. Performance against the
measures will be assessed by the Committee to determine the percentage of the award that may vest between 0% and 15%. The measures are organised
around two categories and will likely include the following:
Customers, clients &
colleagues
10%
Driving world-class outcomes for customers and clients – with measures to include:
•Improve customer and client satisfaction
•Reduce customer complaints
•Maintain rankings and market share in Barclays Investment Bank
•Increase digital engagement
Protecting and strengthening our culture through our Purpose, Values and Mindset – with measures to
include:
•Maintain inclusion indicators
•Maintain engagement at healthy levels
•Maintain culture indicators
Risk & operational excellence
5%
Supporting a consistently excellent operating standard, risk management and controls:
•Performance measured against two categories – risk awareness and operational excellence – using a
combination of quantitative and qualitative metrics
Strategic objectives
Strategic objectives
20%
Joint personal objectives:
•Deliver key financial targets including RoTE and capital distributions
•Maintain robust capital ratios across the Group and within the main operating entities
•Continue to reduce organisational complexity and leverage new digital capabilities
•Drive more balanced returns by deepening relationships with customers and clients and diversifying the
mix of businesses
•Deliver more stable income streams and continue growth in our home UK market
C.S. Venkatakrishnan:
•Continue to invest in talent and continue to grow a winning culture
•Continue to drive better customer and client experiences and outcomes, through technology and
improved offerings
•Drive delivery to a consistently excellent standard
•Drive leadership accountability to further strengthen our risk management and controls
Anna Cross:
•Continue to simplify, standardise and automate Group Finance processes to improve effectiveness and
efficiency
•Oversee the effective management of risk and control across Group Finance
•Manage capital and resources appropriately to ensure we comply with governance and regulatory
requirements
•Retain focus on the talent and culture agenda across Group Finance
Notes:
1Pay-out of the PBT element will also depend on the CET1 ratio at the end of the performance year. If the CET1 ratio is below the MDA hurdle at the end of the
performance year, the Committee will consider what part if any of this element should pay out.
2Material items are defined as those large, atypical one-offs that are called out in the financial reporting. As in previous years, the exclusion is not automatic, and the
Committee will determine whether each item should be treated as material for these purposes at the time that outcomes are determined.
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2026-2028 LTIP awards and performance measures
The Committee decided to grant awards under the 2026-2028 LTIP cycle to C.S. Venkatakrishnan and Anna Cross with face values at grant
equal to 550% and 500% of salary respectively – which will be based on salary before applying the 1 March 2026 increases outlined earlier
in this Remuneration report.
As every year, the Committee carefully reviewed the performance measures for the Executive Directors' 2026-2028 LTIP. It considered the
ambitions and targets set out for 2026, as well as the new financial and business performance targets through to 2028, and concluded that the
measures adopted last year for the 2025-2027 LTIP should remain unchanged for the 2026-2028 LTIP, save a very small change to how the
RoTE measure is assessed. For the 2026-2028 LTIP, the RoTE assessment will be based on the average RoTE over the three-year
performance period, measuring progress against the 2026 target, as well as the new RoTE target for 2028, whereas the last two LTIP cycles
have assessed RoTE over a shorter, one- or two-year period.
The 2026-2028 LTIP award will be subject to the following forward-looking performance measures:
Performance measure
Weighting
Threshold
Maximum vesting
Financial measures
Average RoTE (excluding
material items1)
50%
10% of award vests for average 2026-2028 RoTE
of 10.5%, rising on a straight-line basis
50% of award vests for average 2026-2028 RoTE of
14.25% or higher
Relative total shareholder
return2
25%
6.25% vests for performance at the median of the
peer group3, rising on a straight-line basis
25% of award vests for performance at or above the
peer group3 upper quartile
Strategic non-financial measures
The evaluation will focus on a range of key metrics, with a detailed retrospective narrative on progress during the year. Performance against the measures
will be assessed by the Committee to determine the percentage of the award that may vest between 0% and 25%. The measures will focus on sustainability,
customers and clients, and will likely include the following:
Sustainability, customers &
clients
25%
Sustainability (including climate) – with measures to include:
•Financing clients' transition
•Reducing our financed emissions
•Achieving net zero operations
•Supporting our communities
Driving world-class outcomes for customers and clients – with measures to include:
•Improve customer and client satisfaction
•Reduce customer complaints
•Maintain rankings and market share in Barclays Investment Bank
•Increase digital engagement
Notes:
1Material items are defined as those large, atypical one-offs that are called out in the financial reporting. The exclusion is not automatic, and the Committee will
determine whether each item should be treated as material for these purposes at the time that outcomes are determined.
2Performance is assessed over the period from 1 January 2026 to 31 December 2028. Start and end total shareholder return will be the Q4 average for 2025 and 2028
respectively and will be measured in GBP for each company.
3The peer group is comprised of banks in the UK, Europe and North America of comparable size to Barclays and with a high degree of correlation to Barclays of
weekly share price returns. The peer group for the 2026-2028 LTIP award is Bank of America, BNP Paribas, Citigroup, Credit Agricole, Deutsche Bank, Goldman
Sachs, HSBC Holdings, JP Morgan Chase & Co, Lloyds Banking Group, Morgan Stanley, NatWest Group, Santander, Société Générale, Standard Chartered, and
UBS Group.
The award will vest in two tranches – 75% will vest on the third anniversary of grant, followed by a two-year holding period, and the
remaining 25% will vest on the fourth anniversary of grant, followed by a one-year holding period, such that all the shares that vest must be
retained until at least the fifth anniversary of grant (save for sales to cover taxes payable on vesting). The number of shares awarded to each
Executive Director will be based on the market share price on the date of grant, and additional shares will accrue equivalent to dividends paid
on unvested share awards (as is now permitted under the new UK bank pay regulations).
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Remuneration report (continued)
Additional remuneration disclosures
Group performance graph and Group Chief Executive remuneration
The performance graph below compares the total shareholder return of Barclays shares with the total shareholder return of the FTSE 100
index over the 10 years ended 31 December 2025. The FTSE 100 index has been selected because it represents a cross-section of leading UK
companies, of which Barclays is a long-standing constituent.
Total shareholder return – rebased to 100 in 2015
Year ended 31 December
438
A
B
=
A  Barclays
=
B  FTSE 100
Group Chief Executive remuneration
(£000)
Year
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Group Chief Executive
Jes
Staley1
Jes
Staley1
Jes
Staley1
Jes
Staley1
Jes
Staley1
Jes
Staley2
C.S.
Venkata-
krishnan3
C.S.
Venkata-
krishnan
C.S.
Venkata-
krishnan
C.S.
Venkata-
krishnan4
C.S.
Venkata-
krishnan
Single total remuneration
figure for Group Chief
Executive
4,233
3,873
3,362
5,929
4,220
2,121
866
5,197
4,641
11,622
15,045
Annual bonus award as
a % of maximum
60.0%
48.5%
48.3%
75.0%
38.6%
n/a2
92.6%
75.4%
53.3%
81.0%
83.0%
Long-term incentive plan
vesting as a % of maximum
n/a5
n/a5
n/a5
48.5%
23.0%
n/a2
n/a5
n/a5
n/a5
67.5%
77.3%
Notes:
1Jes Staley's remuneration figures for performance years 2016 to 2020 reflect the single total figures of remuneration as disclosed at the time. These have not been
restated for the decision made by the Committee during 2023 that Jes Staley's unvested bonus and LTIP awards should be forfeited, as outlined in the Remuneration
report 2023.
2Jes Staley stepped down as Group Chief Executive on 31 October 2021. The remuneration shown for 2021 is in respect of his services as an Executive Director
between 1 January 2021 and 31 October 2021. This figure does not include variable remuneration as the Committee determined that Jes Staley should be ineligible
for 2021 bonus and should forfeit his unvested LTIP awards.
3The 2021 remuneration shown is in respect of C.S. Venkatakrishnan's services during 2021 following his appointment as Group Chief Executive on
1 November 2021.
4The 2024 remuneration figure in respect of C.S. Venkatakrishnan has been updated to reflect the LTIP amount based on the share price on the vesting date of the
first tranche of the 2022-2024 LTIP as the LTIP value disclosed in the 2024 Remuneration report was an estimate, based on the Q4 2024 average share price, as the
2024 Annual Report was finalised prior to the vesting date.
5Not applicable as the individual was not a participant in a long-term incentive cycle that vested in the period.
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Group Chief Executive pay ratios
The table below shows, for each year since 2019, the ratios of the Group Chief Executive’s total remuneration to the total remuneration of
UK employees. The change in these pay ratios from 2024 to 2025 is explained below the table.
Option
25th percentile
Median
75th percentile
2025
A
360 x
248 x
148 x
2024 1
A
290 x
201 x
118 x
2023
A
122 x
83 x
49 x
2022
A
154 x
101 x
58 x
2021 2
A
95 x
62 x
35 x
2020 3
A
144 x
95 x
53 x
2019 3
A
213 x
140 x
77 x
Notes:
12024 Group Chief Executive pay ratio figures have been updated to reflect the actual 2022-2024 LTIP value based on the share price at the time of vesting of the
first tranche. The LTIP value disclosed in the 2024 Remuneration report was an estimate, based on the Q4 2024 average share price.
22021 pay ratios reflect the sum of the single total figures for 2021 remuneration for C.S. Venkatakrishnan and Jes Staley, for their respective periods of service as
Group Chief Executive in 2021. Jes Staley was ineligible for an annual bonus in respect of 2021 after he stepped down as Group Chief Executive.
3The 2020 and 2019 ratios reflect the disclosed single total figures for 2020 and 2019 remuneration for Jes Staley and have not been restated for the decision made by
the Committee in 2023 that Jes Staley's unvested bonus and LTIP awards should be forfeited, as outlined in the Remuneration report 2023.
The Directors' Remuneration Report regulations provide three options that companies may use to calculate total pay for the employees at the
25th percentile, median and 75th percentile. Option A was selected as this is the most robust methodology, calculating total pay for all
employees on the same basis that the single total figure for remuneration is calculated for Executive Directors. Total pay for each employee
includes earned fixed pay, which is made up of salary, any Role Based Pay and any relevant allowances, annual incentives awarded for 2025
performance, and an estimate of pension and benefits for 2025 (based on what new UK hires at each corporate grade currently receive).
Other elements of pay such as overtime and shift allowances have been excluded as the amounts are not material. Calculations use full-time
equivalent pay data taken from our HR systems for all UK employees, using the employee population on 31 December for each year.
Total pay and fixed pay for the UK employees at the 25th percentile, median and 75th percentile are set out in the table below.
25th percentile
Median
75th percentile
Total pay
Fixed pay
Total pay
Fixed pay
Total pay
Fixed pay
2025
£41,783
£34,602
£60,603
£48,629
£101,858
£79,750
2024
£40,094
£33,277
£57,854
£46,628
£98,224
£77,333
2023
£38,194
£31,897
£55,801
£45,230
£95,341
£75,583
2022
£33,711
£28,300
£51,493
£41,608
£89,911
£71,071
2021
£31,404
£26,035
£48,253
£39,461
£85,407
£67,408
2020
£29,380
£24,706
£44,631
£37,460
£79,324
£64,272
2019
£27,875
£23,348
£42,362
£35,158
£77,488
£62,263
The pay ratios have increased between 2024 and 2025. This is due to the increase in the Group Chief Executive single total figure for remuneration,
though employee pay has also increased, up 4%, 5% and 4% at the 25th percentile, median and 75th percentile respectively.
The Group Chief Executive single total figure for 2025 remuneration is 29% higher than for 2024, largely due to two factors:
•The majority of the increase is due to share price appreciation over the lifetime of the 2023-2025 LTIP award. The share price increased
by 146% between the date of grant and the Q4 2025 average share price of £4.1493, on which the value vesting is estimated. This share
price increase accounts for 59% of the LTIP value. The analysis of pay for the wider workforce does not capture any similar benefits from
the increase to the share price, either on shares granted as part of deferred compensation or on shares employees acquired through
participation in the Group's all-employee share plans.
•The LTIP vesting outcome for the 2023-2025 LTIP is higher than for the previous LTIP due to improved performance against the
financial measures (2023-2025: 77.3%; 2022-2024: 67.5%). More information on the LTIP vesting outcome is provided from page 140.
The increase in the Group Chief Executive's maximum bonus opportunity, implemented following the approval of the DRP at the 2025 AGM, had
only a small inflationary impact on the single total figure for 2025 remuneration. This is because the increase in bonus opportunity is largely offset by
the fixed pay reduction, approved as part of the policy and effective 7 May 2025.
Excluding share price appreciation on the LTIP, the 2025 CEO pay ratios would be 226:1, 156:1 and 93:1 compared to the employee 25th percentile,
median and 75th percentile respectively.
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The Group Chief Executive pay ratios are an outcome of all remuneration decisions for the Executive Directors and the wider workforce that are
made within the framework of the Group's remuneration philosophy. To ensure Executive Director remuneration outcomes are suitably
commensurate with those of the wider workforce, the Committee specifically considers each year whether the annual bonus and LTIP outcomes for
the Executive Directors appropriately reflect the Group’s performance, and the remuneration outcomes for the wider workforce, when considering
whether a discretionary adjustment should be made to the Executive Directors’ incentive outcomes. In respect of the Group Chief Executive's 2025
annual bonus and 2023-2025 LTIP award vesting, the Committee concluded that no discretionary adjustments were warranted. The considerations
are explained in more detail in the Committee Chair’s annual statement.
As such, the Committee is satisfied that the single total figure for 2025 remuneration for the Group Chief Executive, the total pay and fixed pay
outcomes for UK employees, and the resulting pay ratios, reflect the application of the Group's remuneration philosophy and are commensurate with
the pay outcomes for the wider workforce.
Annual percentage change in remuneration of Directors and employees
The table below shows the percentage change in the Executive Directors’ fixed pay, benefits and bonus each year between 2020 and 2025,
compared with the percentage change in each of those components of pay for UK-based employees of Barclays Group and for employees of
Barclays PLC, the Group’s parent company. The percentage changes from 2024 to 2025 are explained below the table.
For the Executive Directors, year-on-year percentage change figures are calculated using the single total figures for remuneration, annualised
to a full-year equivalent where the individual served as an Executive Director for only part of the year.
Fixed pay
Benefits
Annual bonus
2024/2025
C.S. Venkatakrishnan
(30%)
(20%)
49%
Anna Cross
(31%)
93%
48%
Median UK employee
4%
10%
12%
Median employee of Barclays PLC1
0%
1%
37%
2023/2024
C.S. Venkatakrishnan
3%
(55%)
56%
Anna Cross
3%
(12%)
52%
Median UK employee
3%
13%
12%
Median employee of Barclays PLC1
2%
2%
20%
2022/2023
C.S. Venkatakrishnan
3%
(38%)
(27%)
Anna Cross
4%
17%
(25%)
Median UK employee
9%
11%
(5%)
Median employee of Barclays PLC1
1%
10%
(43%)
2021/2022
C.S. Venkatakrishnan
2%
853%
(16%)
Anna Cross
n/a
n/a
n/a
Tushar Morzaria
2%
82%
(20%)
Median UK employee
5%
10%
3%
Median employee of Barclays PLC1
10%
15%
(2%)
2020/2021
C.S. Venkatakrishnan
n/a
n/a
n/a
Tushar Morzaria
2%
(10%)
152%
Jes Staley
1%
(12%)
n/a
Median UK employee
5%
6%
42%
Median employee of Barclays PLC1
11%
0%
38%
Note:
1The Barclays PLC comparison is included because this is a statutory requirement, though Barclays PLC employs only a very small number of Head Office
employees (61 in 2025).
For C.S. Venkatakrishnan and Anna Cross, the 2024 to 2025 fixed pay changes reflect the fixed pay reductions agreed under the DRP,
effective 7 May 2025. The annual bonus outcomes for C.S. Venkatakrishnan and Anna Cross are up 49% and 48% respectively, largely due
to increases in their respective maximum bonus opportunities, also agreed as part of the DRP, and largely offset by the fixed pay reductions.
The percentage change in benefits is -20% for C.S. Venkatakrishnan and +93% for Anna Cross, reflecting relatively small changes in
absolute value – a decrease of c.£19,000 and an increase of c.£14,000 respectively.
For UK employees across the Group, the 4% increase in median fixed pay primarily reflects the salary increases awarded in early 2025
following last year's pay review process, while the 12% increase in median bonus reflects the increase in this year's Group incentive pool.
The 10% increase in benefits costs is largely due to an increase in the cost of providing private medical cover in 2025.
Barclays PLC only employs a very small number of predominantly senior Head Office employees (61 in 2025), and there is frequent
movement of employees between Barclays PLC and other entities within the Barclays Group. For comparison purposes, the Barclays PLC
figures are therefore based only on the 48 individuals who were employed by Barclays PLC in both years. The increase in median bonus is
larger for this population than the increase for UK-based employees of Barclays Group. This is due to some relatively large year-on-year
bonus increases across this very small population.
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Remuneration report (continued)
The table below shows the percentage change in fee each year between 2020 and 2025 for the Chairman and the Non-Executive Directors
serving on the Barclays PLC Board during 2025, including fees for Board Committee memberships and/or subsidiary board positions. The
changes in fees shown relate to changes in responsibilities of the Non-Executive Directors and annual fee increases. The Non-Executive
Directors appointed to the Barclays PLC Board during 2025 are not shown, as they did not receive relevant fees prior to 2025 so no
percentage change figures can be calculated.
2024/2025 fees1,2
2023/2024 fees1
2022/2023 fees1
2021/2022 fees1
2020/2021 fees1
Nigel Higgins
8%
2%
5%
0%
0%
Robert Berry3
14%
5%
9%
n/a
n/a
Tim Breedon4
3%
0%
1%
(19%)
64%
Dawn Fitzpatrick5
13%
5%
11%
18%
14%
Mary Francis
2%
4%
24%
5%
8%
Brian Gilvary
2%
(2%)
2%
3%
95%
Sir John Kingman
2%
3%
n/a
n/a
n/a
Marc Moses6
31%
2%
n/a
n/a
n/a
Diane Schueneman7
4%
(2%)
12%
4%
(4%)
Brian Shea8
23%
n/a
n/a
n/a
n/a
Julia Wilson
8%
21%
107%
13%
n/a
Notes:
1In the year that a Non-Executive Director was appointed to or stepped down from the Barclays PLC Board, fees for that year are annualised to a full-year equivalent.
Additional information has been provided in the notes that follow where 2024/2025 percentage changes in fees, which excludes benefits, were greater than 10%.
2Fees were increased by 8% for the Group Chairman and by 2% for the Non-Executive Director roles on the Barclays PLC Board and its Board Committees, with
effect from 1 January 2025.
3The increase in fees paid from 2024 to 2025 for Robert Berry was primarily driven by a review and increase in fees for Non-Executive Directors of Barclays Capital
Securities Limited.
4Tim Breedon stepped down from the Barclays PLC Board with effect from 30 April 2025.
5The increase in fees paid from 2024 to 2025 for Dawn Fitzpatrick was primarily driven by a review and increase in fees for Non-Executive Directors of Barclays
Capital Securities Limited.
6Marc Moses joined the Barclays Capital Securities Limited Board with effect from 1 January 2025 and was appointed as its Chair on 15 September 2025, therefore
increasing the fees paid from 2024 to 2025.
7Diane Schueneman stepped down from the Barclays PLC and Barclays Execution Services Limited Boards with effect from 31 January 2025.
8Brian Shea was appointed to the Barclays PLC and Barclays Execution Services Limited Boards with effect from 19 July 2024 and received pro-rata fees for that
year. For 2025, the full-year fees were paid. He was also appointed Chair of Barclays Execution Services Limited with effect from 1 February 2025 and received
pro-rata fees for this role that year, therefore increasing the fees paid from 2024 to 2025.
Relative importance of spend on pay
A year-on-year comparison of Group compensation costs and of distributions to shareholders is shown below. The distributions shown relate
to dividends paid and share buyback programmes completed during the year. The distributions for 2025 do not include the dividends and
share buyback programme announced on 10 February 2026.
Group compensation costs
£m
2025
2024
12334
A
Non-performance compensation costs10
B
Performance costs
Distributions to shareholders9
£m
2025
2024
12340
A
Share buybacks
B
Dividends
Notes:
9The chart shows the value of dividends paid and the repurchase of shares from share buyback programmes during the year. For example, for 2025, the figure
includes the 2025 interim dividend and the full year dividend declared in relation to 2024, and three share buyback programmes together totalling £2,229m. The
shareholder distributions announced on 10 February 2026 are not reflected in this chart.
10Relates to costs arising from salaries and other elements of fixed pay, social security costs, post-retirement benefits and other compensation costs.
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Chairman and Non-Executive Directors
Remuneration for Non-Executive Directors reflects their responsibilities and time commitment, and the fees paid are comparable with those
paid in Barclays' international peer group, with a particular focus on the UK-headquartered banks. Fees shown reflect actual fees paid for
periods of service on the Board, any Board Committees and, where applicable, subsidiary Boards and Board Committees.
Non-Executive Directors are reimbursed expenses that are incurred for business reasons. Any tax that arises on these reimbursed expenses is
paid by Barclays.
Chairman and Non-Executive Directors: Single total figure for 2025 remuneration
Fees
Benefits
Total
2025
2024
2025
2024
2025
2024
£000
£000
£000
£000
£000
£000
Chairman
Nigel Higgins1
925
857
12
9
937
866
Non-Executive Directors
Robert Berry
328
288
—
—
328
288
Tim Breedon2
136
396
—
—
136
396
Dawn Fitzpatrick
263
233
—
—
263
233
Mary Francis
222
218
—
—
222
218
Brian Gilvary
246
241
—
—
246
241
Sir John Kingman
601
589
—
—
601
589
Diony Lebot3
103
—
—
—
103
—
Mary Mack4
76
—
—
—
76
—
Marc Moses
253
193
—
—
253
193
Diane Schueneman5
37
425
—
—
37
425
Brian Shea
211
77
—
—
211
77
Julia Wilson
366
338
—
—
366
338
Notes:
1Nigel Higgins does not receive a fee in respect of his role as Chairman of Barclays Bank PLC.
2Tim Breedon stepped down from the Board with effect from 30 April 2025.
3Diony Lebot was appointed to the Board with effect from 17 March 2025.
4Mary Mack was appointed to the Board with effect from 1 June 2025.
5Diane Schueneman stepped down from the Board with effect from 31 January 2025.
Chairman and Non-Executive Directors: Statement of implementation of remuneration policy in 2026
The fees for the Chairman and Non-Executive Directors (including Board and Board Committee roles) are reviewed annually. A review was
undertaken in the early part of 2026 and the fees for the Chairman were increased by 8.1% and fees for the Non-Executive Directors were
increased by c.3.2% (with amounts rounded down to the nearest £100), both with effect from 1 January 2026. The Board intends to
undertake a more detailed review of Non-Executive Directors' fees over the coming year. The updated fees are set out in the table below, and
further information regarding fee increases is available in the Committee Chair’s annual statement from page 116.
1 January 2026
1 January 2025
£
£
Chairman1
1,000,000
925,000
Board member
101,400
98,300
Additional responsibilities
Senior Independent Director
40,500
39,300
Chair of Board Audit or Risk Committee
90,100
87,400
Chair of Board Remuneration Committee
78,900
76,500
Membership of Board Audit, Remuneration or Risk Committee
33,700
32,700
Membership of Board Nominations Committee
16,900
16,400
Membership of Board Sustainability Committee
16,000
15,600
Note:
1    The Chairman does not receive any fees in addition to the Chairman fees shown above.
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Remuneration report (continued)
Directors’ shareholdings and share interests
Interests in Barclays PLC shares
The table below shows the number of ordinary shares of 25p each of the Company (ordinary shares) owned beneficially by each person who
served as a Director during 2025 (including any ordinary shares owned beneficially by their connected persons). The holding of these
ordinary shares carries no additional or different voting rights to those of other holders or holdings of ordinary shares. The rights attaching to
ordinary shares are set out on page 113.
For the Executive Directors, the table shows the number of ordinary shares over which each holds awards that are subject either to deferral
terms or deferral terms plus performance measures, and the number of shares owned outright includes shares purchased by the Director as
well as shares received in relation to remuneration. The numbers shown for shares that are subject to performance measures represent the
maximum number of shares that may be released if those performance measures were to be satisfied in full. All Barclays employees,
including the Executive Directors, are prohibited from investment activities that may create conflicts of interest, and in particular from using
personal hedging strategies to undermine the risk alignment effects embedded in remuneration, or any other hedging in respect of Barclays
securities.
The total share interests at 6 February 2026, being the latest practicable date for inclusion in this report, were the same as shown below for all
Directors in service as at 31 December 2025. Each Director’s individual shareholding constituted less than 1% of the issued share capital of
the Company as at 31 December 2025 and 6 February 2026. The Executive Directors and Non-Executive Directors do not currently
participate in any share option plans operated by Barclays.
Interests in Barclays PLC shares as at 31 December 2025
(or date of retirement from the Board, if earlier)1
Owned outright
Unvested deferred awards
Total
Subject to
performance
measures
Not subject to
performance
measures
Executive Directors
C.S. Venkatakrishnan
4,897,066
9,093,764
3,306,166
17,296,996
Anna Cross
1,053,937
5,258,511
652,355
6,964,803
Chairman
Nigel Higgins
1,908,754
—
—
1,908,754
Non-Executive Directors
Robert Berry
30,344
—
—
30,344
Tim Breedon2
235,449
—
—
235,449
Dawn Fitzpatrick
974,775
—
—
974,775
Mary Francis
102,534
—
—
102,534
Brian Gilvary
184,252
—
—
184,252
Sir John Kingman
15,680
—
—
15,680
Diony Lebot
1,616
—
—
1,616
Mary Mack
907
—
—
907
Marc Moses
19,121
—
—
19,121
Diane Schueneman3
144,962
—
—
144,962
Brian Shea
6,114
—
—
6,114
Julia Wilson
46,952
—
—
46,952
Notes:
1Where American Depository Shares (ADS) are held, the ordinary shares equivalent is shown in the table. One ADS is the equivalent of four ordinary shares.
2Tim Breedon stepped down from the Board with effect from 30 April 2025 and as a result his share interests are shown as at that date.
3Diane Schueneman stepped down from the Board with effect from 31 January 2025 and as a result her share interests are shown as at that date.
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Executive Directors’ shareholdings and share interests
The charts below show the value of Barclays shares held as at 31 December 2025 by C.S. Venkatakrishnan and Anna Cross, in each case
using the Q4 2025 average Barclays ordinary share price of £4.1493. 
Under the DRP, Executive Directors have a contractual obligation to build up the required shareholding within five years from their date of
appointment as an Executive Director. For C.S. Venkatakrishnan, the shareholding requirement is 550% of year-end salary, and for Anna
Cross it is 500% of year-end salary. For two years after stepping down as an Executive Director, they must maintain a shareholding at a level
equal to the shareholding required immediately prior to stepping down, or the actual number of shares held on stepping down if lower
(subject to the Committee determining that the resulting level of shareholding is appropriate given the relevant Executive Director’s tenure).
Barclays shares held beneficially by each Executive Director count towards the shareholding requirement, as well as unvested shares that are
not subject to performance conditions (net of estimated income tax and social security). Unvested shares that are still subject to performance
conditions do not count towards the shareholding requirements, but contribute to aligning the Executive Directors' interests with those of
shareholders through share price exposure, and are therefore also shown below (net of estimated income tax and social security). For the
unvested shares subject to performance conditions, the proportion that is ultimately released may range from 0% to 100% depending on the
achievement of the performance measures for each award, and on continued employment in accordance with the relevant plan rules and the
DRP.
Executive Directors are issued a shareholding statement twice yearly, reminding them of the level of shareholding they are required to build
and maintain under the shareholding requirement, and informing them of the value of their current holdings. As at 31 December 2025, C.S.
Venkatakrishnan's and Anna Cross's shareholding exceeded their respective shareholding requirements.
After an Executive Director has stepped down, some of the continuing shareholding requirement will likely be met via shares held within the
Group’s employee share plans and nominee accounts. In many cases this will be sufficient to cover the requirement in full. To the extent it is
not, compliance with the balance of the requirement will be monitored and maintained through self-certification.
C.S. Venkatakrishnan
£000
Actual
Requirement
6748
Based on 31 December 2025 salary of £1,590k.
Anna Cross
£000
Actual
Requirement
6798
Based on 31 December 2025 salary of £950k.
A
Actual shareholdings, including unvested shares not subject to performance conditions (estimated after-tax value)
B
Unvested shares subject to performance conditions (estimated after-tax value), which do not count towards the shareholding requirement
C
Shareholding requirement
Payments to former Directors
Former Group Finance Director: Tushar Morzaria
In 2025, Tushar Morzaria was provided with UK and US tax compliance services in respect of Barclays employment income.
Former Group Finance Director: Chris Lucas
As disclosed in the 2013 Remuneration report (page 115), Chris Lucas was eligible to receive life assurance cover, private medical cover and
payments under the Executive Income Protection Plan (EIPP). These benefits ceased on 22 September 2025.
Former Non-Executive Director: Diane Schueneman
Following Diane Schueneman stepping down as a Non-Executive Director on 31 January 2025, she remained a member of the Barclays US
LLC (the US Intermediate Holding Company) Board. Diane received fees of $240,075 between 1 February 2025 and 31 December 2025 for
this role.
Former Non-Executive Director: Tim Breedon
Following Tim Breedon stepping down as a Non-Executive Director on 30 April 2025, he remained the Chair and member of the Barclays
Bank Ireland PLC Board. Tim received fees of €240,267 between 1 May 2025 and 31 December 2025 for this role.
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Remuneration report (continued)
Previous AGM voting outcomes
The table below shows the shareholder voting results in respect of our 2024 Remuneration report and DRP approved by shareholders at the
AGM held on 7 May 2025.
For (% of votes cast
and total number)
Against (% of votes cast
and total number)
Withheld (total number)
Vote on the 2024 Remuneration report at the 2025 AGM
98.00%
2.00%
9,825,476,891
200,513,221
11,251,816
Vote on the Directors’ Remuneration Policy at the 2025 AGM
96.98%
3.02%
9,709,663,457
302,390,857
25,187,614
Barclays Board Remuneration Committee
Committee responsibilities
The Board Remuneration Committee is responsible for overseeing remuneration at Barclays. The role of the Committee, as set out in its
Terms of Reference, is to:
•Set the overarching principles and parameters of remuneration policy across the Group
•Consider and approve the remuneration arrangements of (i) the Group Chair, (ii) the Executive Directors, (iii) members of the
Barclays Group Executive Committee and any other senior executives specified by the Committee from time to time, and (iv) all
other Group employees whose total annual compensation exceeds an amount determined by the Committee from time to time
•Exercise oversight over remuneration issues (including retirement benefits).
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The Committee’s Terms of Reference are available at
home.barclays/who-we-are/our-governance/board-committees
Advisers to the Committee
The Committee appointed PricewaterhouseCoopers (PwC) as its independent adviser in October 2017. The Committee considered the advice
provided by PwC to the Committee during the year and was satisfied that the advice is independent and objective. PwC is a signatory to the
voluntary code of conduct in relation to executive remuneration consulting in the UK. PwC was paid £194,902 (excluding VAT) in fees for
its advice to the Committee in 2025 relating to the remuneration of the Directors (either exclusively or along with other employees within the
Committee’s Terms of Reference). In addition to advising the Committee, PwC provided unrelated consulting advice to the Group, covering
strategic business planning, regulatory compliance, governance, risk and controls, target operating model design, cost optimisation, taxation,
technology enablement, pensions and benefits, workforce and HR transformation, and sustainability including ESG frameworks.
Throughout 2025, Willis Towers Watson (WTW) provided the Committee with market data on compensation, as context when considering
incentive levels and remuneration packages. WTW was paid £79,000 (excluding VAT) in fees for these services. In addition to the services
provided to the Committee, WTW also provides market data on compensation for other roles below Board level, pensions and benefits
advice and brokerage services to the Barclays Group, and administration services to a number of the Group's pension funds.
In the course of its deliberations, the Committee also considered the views of the Group Chief Executive, the Group Human Resources
Director and the Group Reward and Performance Director/Co-Heads of Reward and Performance. The Group Finance Director and the
Group Chief Risk Officer provided regular updates on Group and business financial performance and risk matters respectively. The Head of
Corporate Communications attended when requested to advise on reward communications and disclosures. The Company Secretary advised
on governance-related matters. No Barclays employee or Director was responsible for decisions of the Committee relating to his or her own
remuneration. No other advisers provided services to the Committee in the year.
Committee effectiveness in 2025
An internal evaluation of the performance of the Committee was conducted for 2025, in line with the provisions of the Code. The results of
the review confirmed that the Committee was operating effectively. Further information on the review of the Board and its Committees can
be found in the Board Nominations Committee report from page 84.
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Remuneration report (continued)
Committee activity in 2025 and early 2026
The following table summarises the Committee’s activity during 20251, and at the January and February 2026 meetings at which
remuneration decisions reported in this Remuneration report were finalised. The Committee is also regularly provided with updates on: the
operation of its Remuneration Control Framework, headcount and employee attrition, and extant LTIP performance.
January
2025
February
2025
June
2025
October
2025
December
2025
January
20262
February
2026
Overall
remuneration
Finance and Risk updates
▪
▪
▪
▪
▪
▪
Incentive funding including risk and
control adjustments
▪
▪
▪
▪
▪
▪
Remuneration report 2024
▪
▪
Group budgets for fixed pay increases
▪
▪
▪
▪
▪
Wider workforce considerations
▪
▪
▪
▪
▪
▪
▪
Incentive funding approach
▪
Barclays’ Fair Pay Agenda
▪
▪
▪
▪
▪
Regulatory changes for Material Risk
Takers
▪
▪
▪
▪
All-colleague share award
▪
▪
▪
Remuneration report 2025
▪
▪
▪
Executive
Directors’
and senior
executives’
remuneration
Executive Directors’ and senior executives’
bonus outcomes
▪
▪
▪
▪
▪
Directors' Remuneration Policy
▪
▪
Annual bonus and LTIP performance
measures and target calibration
▪
▪
▪
▪
Governance
Regulatory and stakeholder matters
▪
▪
▪
▪
▪
▪
▪
Discussion with independent adviser
▪
▪
▪
▪
▪
▪
▪
Remuneration Review Panel update
▪
▪
▪
▪
Review of Committee effectiveness
▪
▪
Notes:
1During 2025, there were five scheduled Committee meetings and one ad hoc Committee meeting was called.
2Two meetings were held in January 2026.
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Other Governance
This section aims to provide an overview of certain governance matters of
particular relevance to ESG ratings agencies and investors across a range of
sustainability matters. It covers topics such as our Code of Conduct,
whistleblowing, tax, financial crime, health and safety and how we manage our
data privacy and security as well as resilience. This section also includes our
approach to managing social and environmental impacts as well as our
Governance disclosures as part of the TCFD recommendations.
This section does not discuss general corporate governance matters.
Refer to the Board Governance report from page 71 in the Annual
Report for information relating to the Board, ExCo and Board
Committees, our Board governance framework and how we complied
with the requirements of the 2024 UK Corporate Governance Code
during 2025.
Managing impacts in lending and financing
Human rights / Modern slavery
Our supply chain
Supporting our customers
The Barclays Way
Whistleblowing
Tax
Financial crime
Health and safety
Managing data privacy, security and resilience
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Climate and sustainability governance
Oversight and management of climate and sustainability-related issues are embedded within our governance
structure1.
Barclays’ climate and sustainability governance structure consists of the Barclays PLC Board (Board) and its Committees along with
Executive and Management Committees which span both business and legal entity lines. The Board sets the Group’s climate and
sustainability strategy and oversees its implementation by senior management.
Climate and sustainability governance structure2
Barclays PLC Board
Group Executive Committee (Group ExCo) 
Group Risk Committee
Business / Legal Entity Functions / Committees and Forums
Group                   
Chief Compliance
Officer
Group
Chief Operating
Officer
Group
Chief Risk
Officer
Business
CEOs
Group
Finance
Director
Group
Head of
PPCR
Group
Sustainability Chief
Information Officer
Group
Head of
Climate Risk
BX Risk and
Finance Chief
Operating
Officer
Group Head
of Sustainable
and Transition
Finance
Head of
Sustainability,
Group
Head of
Sustainability,
Business
Board Sustainability
Committee
Board Risk
Committee
Board Audit
Committee
Board Remuneration
Committee
Board
Group Committees
Group Sustainability
Committee
Disclosure
Committee
Group Reputation Risk
Committee
Climate Risk
Committee
Business / Legal
Entity / Function
Operational
Sustainability Steering
Committee
BBPLC Business-Level
Committees for transaction
reviews
Principal
Investments
Equity Committee
Sustainability Change
Portfolio Governance
Board
Senior
management
Notes:
1The committees, forums and governance bodies described here are non-exhaustive and their construct and Terms of Reference may vary on a legal entity basis or
across the Group.
2The presentation of Group Committees and senior management is not directly illustrative of the committees / forums they report into.
Climate and sustainability governance changes during 2025
In 2025, two new leadership roles were established within Group Sustainability: Head of Sustainability, Group and Head of Sustainability,
Business, see page 162 . Both roles report to the Group Head of Sustainable and Transition Finance, and were created to enhance the Group’s
ability to deliver on its sustainability ambitions by seeking to align strategic policy development with effective implementation of
sustainability policies and environmental and social risk management across Barclays.
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Other Governance (continued)
Board and Board Committee oversight of climate and sustainability-related risks and opportunities
Roles and responsibilities of the Board and Board Committees with respect to climate and sustainability-related matters
Board
Board Sustainability
Committee
Board Risk
Committee
Board Audit
Committee
Board Remuneration
Committee
Responsible for the overall
leadership of the Group
(with direct oversight of
strategy, culture and
strategic reputational
matters relating to the
Group). The Board sets the
Group’s strategy, including
in respect of climate and
sustainability matters.
Responsible for oversight of
climate matters and the Group’s
sustainability agenda (including
in relation to nature and human
rights). The Committee
supports the Board in
considering the suitability and
monitoring the implementation
of the Group’s climate and
sustainability strategy.
Responsible for monitoring
principal risks (including
climate risk), considering the
Group’s risk appetite and
tolerances, along with
reviewing the Group’s risk
profile and commissioning,
receiving and considering
reports on key risk issues.
Responsible for overseeing the
integrity of the Group's
financial disclosures and the
effectiveness of the internal
control environment. The
Committee oversees financial
and narrative reporting, which
encompasses climate and
sustainability disclosures
within the Annual Report.
Responsible for setting the
overarching principles and
parameters of remuneration
policy across the Group. The
Committee has responsibility
for aligning Executive Director
remuneration with strategic
priorities, including in relation
to climate and sustainability
matters.
Barclays PLC Board
The Board and, as appropriate, its
Committees are responsible for the oversight
of climate and sustainability matters,
including climate-related risks
and opportunities.
During 2025, the Board received four reports
from the Board Sustainability Committee,
with a key focus on the Barclays Transition
Update. Other matters covered included
updates on Barclays' approach to nature and
managing human rights risk. The Board also
received an update on the Group's sustainable
finance strategy. Please see the Key Board
activities section from page 80 for further
detail about what the Board considered in
relation to climate and sustainability matters
in 2025.
Outside of formal Board briefings, the Group
Head of Public Policy and Corporate
Responsibility and Group Head of Sustainable
and Transition Finance also engaged with
Board members on matters relating to the
Group’s climate and sustainability strategy.
The Board is supported in its work by its
Committees, each of which has its own
Committee Terms of Reference setting out its
remit and decision-making powers. The
Chairs of each Committee report regularly on
their Committee's work to the Board.
Board Sustainability Committee
During 2025, the Board Sustainability
Committee met four times. It played a key
role in reviewing the Barclays Transition
Update ahead of its approval by the Board. It
was kept updated on external developments
and stakeholder perspectives in relation to
climate and sustainability matters. The
Committee also continued to have oversight
of wider sustainability priorities, including
nature and human rights.
Please refer to the report of the
Board Sustainability Committee from
page 105 for further detail on the work
of this Committee.
Board Risk Committee (BRC)
The Board Risk Committee plays an
important role in overseeing and challenging
the Group's progress towards achieving its
climate targets and assessing the impact of
climate risk on the Group's overall risk
profile and financial position.
During 2025, the BRC received regular
updates from the Head of Climate Risk.
These covered matters including external
regulatory trends, the global policy
environment, progress against financed
emissions reduction targets and actions
taken to address physical risks. The BRC
also received quarterly climate risk
dashboards during the year, providing
updates on key climate risk metrics.
The BRC received regular business risk
updates from the main business areas during
the year which included assessments of
principal risks, including climate risk.
Please refer to the report of the BRC from
page 100 for further detail on the work of
this Committee.
Board Audit Committee
The Board Audit Committee has oversight
of the climate and sustainability disclosures
within the Group's narrative reporting,
seeking views from the Board Sustainability
Committee on those disclosures where
appropriate. During 2025, the Board Audit
Committee received updates on
developments in sustainability reporting,
including those required by the European
Corporate Sustainability Reporting
Directive, and reviewed how the impacts of
climate and sustainability reporting
requirements are reflected in preparing the
Group’s financial statements.
Please refer to the report of the Board Audit
Committee from page 92 for further detail on
the work of this Committee.
Board Remuneration Committee
The principal activities of the Board
Remuneration Committee include: setting the
Barclays Group Remuneration Policy;
determining the incentive pool, factoring in
climate and sustainability-related
performance measures that impact annual
bonus awards of all employees, and; aligning
Executive Director remuneration with
strategic priorities, including in relation to
climate and sustainability matters.
For 2025, performance against climate and
sustainability-related measures was
considered in the determination of the
incentive pool, impacting bonus awards of all
employees. Climate and sustainability-related
measures are also included in the 2026-2028
LTIP for the Executive Directors of Barclays
PLC as part of the broader category of
measures relating to Sustainability, customers
& clients, weighted at 25%. These measures
will likely include financing clients’
transition, reducing our financed emissions
and achieving net zero operations, as well as
supporting our communities.
Please refer to the Remuneration report from
page 116 for further detail on the work of the
Board Remuneration Committee.
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Other Governance (continued)
Management's role in assessing
and managing sustainability and
climate-related risks and
opportunities
Oversight and management of Barclays'
climate and sustainability strategy continues
to be embedded in business-as-usual
management structures, including executive
committees. These committees are mandated
and form part of Barclays’ formal
governance architecture. Each committee is
itself governed by Terms of Reference that
lay out the duties, decision-making authority
and escalation route of any material issues.
The executive management committees
receive regular briefings on matters
including climate change and consider both
risks and opportunities. Climate and
sustainability-related risks are assessed and
escalated where relevant through the various
risk forums.
Group Executive Committee (Group ExCo)
The Group Head of PPCR is a member of
Group ExCo and is accountable for ensuring
the Group’s societal purpose is present in
strategic decision-making at the highest
levels in the organisation. The Group Head
of PPCR, and their team, regularly update
Group ExCo on a range of Public Policy and
Corporate Responsibility matters, covering
key government and regulatory policy,
regulator engagement and sustainability
matters. Updates provided to Group ExCo in
2025 on sustainability matters included
updates on the Barclays Transition Update,
planned enhancements to Barclays' approach
to human rights and the Group's sustainable
finance strategy.
The Group Chief Risk Officer is a member
of Group ExCo and is accountable for the
approach to managing climate-related
financial and operational risks to Barclays;
this is implemented within the Group's
Enterprise Risk Management Framework
(ERMF).
The Group Sustainability Committee,
established by Group ExCo in 2023,
continued to provide updates to Group ExCo
on a range of sustainability issues.
Executive remuneration
Annual bonus outcomes and Long Term
Incentive Plan (LTIP) award outcomes
for the Executive Directors of Barclays
PLC are assessed against a framework
of measures set by the Remuneration
Committee at the start of the
performance period for each award.
For the Executive Directors of Barclays
PLC, an element of their 2026-2028
LTIP award will be driven by non-
financial performance measures,
including measures relating to climate
and sustainability. The climate and
sustainability-related measures will be
included as part of the broader category
of measures relating to Sustainability,
customers & clients, weighted at 25%.
The climate and sustainability measures
will likely include financing clients'
transition, reducing our financed
emissions and achieving net zero
operations, alongside other measures
relating to supporting our communities.
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See the Remuneration report from
page 116.
Group Risk Committee (GRC)
The GRC is the designated forum to review
and recommend, where necessary,
submissions to the BRC. The GRC is the
most senior risk executive body responsible
for reviewing and overseeing  the risk
profile and risk practices of the Group. This
includes coverage of all principal risks
(including climate risk), and any other
material risks, to which the Group is
exposed.
In relation to climate, the GRC reviews and
recommends proposed risk appetite for
climate risk and relevant limits to the BRC.
The GRC oversees monitoring and reporting
of climate risk, reviews periodic updates on
exposures to climate risk (including physical
and transition risk metrics), progress against
financed emission reduction  targets for
sectors  and mitigation plans, external
developments and trends on climate risk,
results of scenario analysis and stress test
exercises including implications on risk
appetite and limits.
The GRC is also responsible for the
oversight of design and effectiveness of  risk
frameworks for managing climate risk. 
The GRC receives escalations from the
Climate Risk Committee, noting none were
received in 2025.
Group Sustainability Committee (GSC)
The GSC is a sub-committee of Group ExCo
and is chaired by the Group Head of PPCR.
GSC members include senior sustainability
representatives from across the businesses,
including the Group Head of Sustainable
and Transition Finance, as well as members
representing key functions across the Group. 
The GSC is responsible for approving and
recommending sustainability matters on
behalf of Group ExCo to the Board
Sustainability Committee as appropriate.
The GSC is also responsible for
determining, agreeing or recommending
sustainability position statements,
frameworks, targets, relevant disclosures and
advocacy areas necessary to support strategy
delivery and agreeing the strategic change
priorities to support overall sustainability
strategy.
Climate Risk Committee (CRC)
The CRC was established in 2021 as a sub-
committee of the GRC to support the
oversight of climate risk. The authority of
the CRC is delegated by the GRC, and the
Group Head of Climate Risk is the Chair of
CRC.
The CRC has reviewed or approved a range
of updates, including those on risk appetite
and plans for embedding climate risk
considerations into business activities.
Additionally, quantitative and qualitative
metrics, emerging climate risk trends and
progress against targets are presented and
discussed at the CRC. 
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Other Governance (continued)
Disclosure Committee (DisCom)
DisCom, which is chaired by the Group
Finance Director, has been set up as a sub-
committee of the Group ExCo. DisCom is
convened to review and monitor the
integrity of the Group’s financial and
narrative statements and other information
provided to stakeholders, whether by means
of announcement or otherwise. In addition to
reporting to the Group ExCo, DisCom also
reports to the Board Audit Committee
(BAC).
DisCom is convened to undertake a number
of specific duties, including:
•financial reporting: to review and monitor
the integrity of the Group’s financial
statements, interim management
statements, preliminary announcements
(if prepared), and any other formal
announcements relating to the Group’s
financial performance; and
•narrative reporting: to review and monitor
the integrity of the Group’s narrative
statements, including but not limited to
the BPLC, BBPLC and BBUKPLC
Annual Reports, the BPLC Country
Snapshot and the Modern Slavery
Statement.
Group Reputation Risk
Committee (GRRC)
The GRRC is a sub-committee of the Group
ExCo which reviews and challenges, and
directs as appropriate, the management and
mitigation of Reputation Risk matters in the
Barclays Group as they are brought to the
attention of the GRRC via relevant
Reputation Risk assessment and escalation
processes. This includes Reputation Risk
associated with climate and sustainability-
related matters. The GRRC is co-chaired by
the Head of Public Policy and Corporate
Responsibility and Group Chief Compliance
Officer, and members include the Group 
Risk Officer  and Group General Counsel. 
Group Chief Executive (Group CEO)
The Group CEO is responsible for driving
Barclays’ focus on external societal and
environmental stewardship, and overseeing
progress towards Barclays’ ambition to be a
net zero bank by 2050. The Group CEO is
Chair of Group ExCo.
The Group CEO is closely involved in
identifying and promoting the development
of Barclays’ climate and sustainable finance
growth opportunities in the transition to a
low-carbon economy.
The Group CEO chairs the Sustainable
Markets Initiative's (SMI) Financial Services
Task Force, leading the CEO-led group on
key themes including Nature and Transition
Technologies. Participation in the SMI, an
action-oriented, sector-led organisation,
provides Barclays an opportunity to work
with real economy players, providing
insights that help us to best support our
clients' transitions.
Chief Risk Officer (CRO)
The Group CRO is accountable for the
approach to managing climate-related
impacts on financial and operational risks to
Barclays. This encompasses management
and oversight of risk processes for
identification, assessment, measurement,
monitoring, limit setting  and the supporting
governance.
Group Head of PPCR
The Group Head of PPCR leads the Group’s
overall sustainability agenda. Specifically,
the role is responsible for overseeing the
development and implementation of
Barclays’ sustainability strategy.
Group Head of Sustainable and
Transition Finance
The Group Head of Sustainable and
Transition Finance leads the Group
Sustainability team and the Sustainable
Finance teams, reporting jointly to the
Group Head of PPCR, the Global Co-Head
of Investment Banking and the Global Head
of Markets.
The role leads the strategic direction and
execution of Barclays’ policies and practices
across a broad range of sustainability
matters, including climate change, nature
and human rights as well as the development
and execution of the Group’s sustainable
finance strategy to support clients navigate
the opportunities and challenges of the
transition to a low-carbon economy. In these
capacities, the role includes driving
sustainable and transition finance growth,
strengthening client support and transition
advisory, as well as overseeing the
development of standards and metrics to
advance sustainable finance and supports
innovation in sustainable product
development.
Group Head of Climate Risk
The Group Head of Climate Risk is the 
accountable executive for the management
and oversight of climate risk. The scope of
climate risk (which is a principal risk within
the ERMF) encompasses the  management
of financial and operational risks from
climate change. The Group Head of Climate
Risk reports directly to the Group CRO and
is the Chair of CRC.
The Group Head of Climate Risk is
responsible for the development and
implementation of climate risk governance,
including ownership of Barclays’ Climate
Risk Framework, Standard and Policy. The
Group Head of Climate Risk is also
responsible for integrating climate risk
considerations into existing risk
management processes and overseeing risk
management activities for  climate risk,
including identifying, assessing, and
monitoring climate risk drivers and
proposing  risk appetite, alongside setting
limits and controls for managing climate-
related impacts on financial and operational
risks . The Group Head of Climate Risk also
leads the development of climate risk
methodologies and Barclays’ approach to
financed emissions calculation, including the
BlueTrack™ methodology.
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Other Governance (continued)
Sustainability Chief Information Officer
The Sustainability Chief Information Officer
(CIO) integrates technology, data, AI  and
change execution expertise in a single
function. The Sustainability CIO works in
partnership with the business and functions
to deliver new and enhance existing
capabilities, which seek to enable and
accelerate delivery against Barclays'
sustainability strategy.
Head of Sustainability, Group
Leads development of Group-wide
sustainability policy and strategy, setting
Barclays’ positioning on key sustainability
topics and driving innovation through pilots,
partnerships, and emerging commercial
opportunities. Represents Group
Sustainability externally with NGOs,
investors, and global platforms while
fostering collaboration and strategic
engagement across the organisation.
Head of Sustainability, Business
Leads the implementation of Group-wide
sustainability policies and environmental
and social risk management across Barclays,
providing specialist input on client and
transaction due diligence and our
Sustainable and Transition Finance
Frameworks. Works closely with clients to
understand their sustainability strategies and
supports delivery of programmes that embed
sustainability-related risk considerations,
supporting long-term business resilience and
growth.
Implementation - business
working-level committees, forums
and reports
Operational Sustainability Steering
Committee
The Operational Sustainability Steering
Committee (OSSCo) is responsible for
oversight of Barclays Execution Services'
sustainability operations strategy. The
OSSCo is chaired by the Barclays Execution
Services Chief Operating Officer and
comprises leadership from Corporate Real
Estate Solutions (CRES) and Location
Strategy, Procurement, Functions
Technology, Climate Risk and Legal.
The OSSCo approves and monitors progress
against our sustainability operations targets
and milestones, reviews sustainability
operations programmes and provides
strategic direction regarding the
prioritisation of initiative deliverables. The
OSSCo provides updates to the GSC
annually. The GSC is responsible for
approving and recommending sustainability
matters on behalf of Group ExCo to the
Board Sustainability Committee as
appropriate.
BBPLC business-level committees for
transaction reviews 
Business-level committees are convened for
senior management to review transactions
with potential material Reputation Risk to
Barclays, These may include transactions
involving climate and sustainability-related
risks. Where particularly heightened risks
are identified, these transactions may be
escalated to the Group Reputation Risk
Committee.  Matters reviewed by these
committees include transactions,
relationships, agreements, strategies and
other business activities.
Principal Investments Equity Committee
The Principal Investments Equity
Committee (the 'Committee') undertakes the
senior approval responsibilities relating to
the execution and management of all
principal strategic equity and workout equity
transactions managed on behalf of Barclays
PLC and all other Barclays Group entities.
The formation and authority of this
Committee comes from the Group CEO,
acting through the Group ExCo.
The Committee consists of senior
stakeholders who meet on a regular basis
which, when considering the Barclays
Climate Ventures portfolio, includes the
Group Head of Sustainable and Transition
Finance.
Sustainability Change Portfolio
Governance Board
The Sustainability Change Portfolio
Governance Board is responsible for the
strategic integration, governance and control
(including budgetary), prioritisation, risk
management and approval of change
(subject to agreed tolerances) of the Group
Sustainability portfolio of work.
The Board is chaired by the Group Head
of Sustainable and Transition Finance.
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Other Governance
Managing impacts in lending and financing
At Barclays, we recognise the importance of
risk identification and management in the
provision of financial services to our
customers and clients.
This supports the longevity of our business
and also enhances our ability to serve our
clients and support them in improving
their own sustainability practices and
disclosures.
Managing environmental and
social impacts
We have developed an approach for
sustainability-related matters which sits
under the management of the Reputation
Risk Principal Risk within the Barclays
Enterprise Risk Management Framework
(ERMF), and governs our identification,
assessment and management of
environmental and social impacts associated
with our client and customer relationships
and transactions in relevant sensitive sectors
and areas. This approach is defined in an
internal standard which reflects objectives
and responsibilities for all areas of Barclays.
Our position statements on Climate Change,
Forestry and Agricultural Commodities,
Protected Areas, and the Defence and
Security Sector set out our approach to
financing certain sensitive sectors.
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Further details about these position
statements can be found on page 164 and
Sustainability Resource Hub
Enhanced due diligence
Clients in-scope of the above mentioned
position statements are subject to enhanced
due diligence, via a detailed  Sustainability
Enhanced Due Diligence (SEDD)
questionnaire, which is used to evaluate their
performance on a range of environmental
and social issues and may be supplemented
by a review of client policies/procedures,
further client engagement and adverse media
checks as appropriate. This review generates
an outcome based on alignment with
position statements and identified
environmental and social issues. The review
outcome determines whether further review
by the Environmental and Social Risk
Management (ESRM) team within Group
Sustainability is required, Client engagement
may be undertaken as part of the periodic
review cycle (either annual or biennial). We
follow a risk-based approach where certain
clients require further risk assessment prior to
execution of transactions.
We undertook 770 (2024:775)  reviews in
2025, being a combination of client reviews
and individual transaction reviews per sector
detailed below.
Sector
2025
2024
Agriculture
12
26
Commodity Traders
7
6
Defence,
Aerospace & Security
490
426
Infrastructure
5
0
Manufacturing
5
1
Metals & Mining
23
26
Oil & Gas
89
106
Paper & Forestry
12
14
Power & Utilities
113
128
Other
14
42
Total
770
775
Engagement
As part of our management of
environmental and social impacts, we may
require further client engagement in relation
to the specific environmental and social
issues that we have identified as part of our
SEDD process.
We have used this engagement as an
opportunity to gain a more detailed
understanding of the risks and challenges
that the client is facing and to better
understand any climate transition plan that
they may have.
Escalation and decision-making
We assess the risk of client relationships,
and associated transactions, through SEDD,
and escalate to the relevant business unit
review committee (e.g. IB Sustainability
Review Committee, BBPLC Transaction
Review Committee), where appropriate, for
consideration and, if transaction-related, a
decision on whether to proceed. Business
unit review committees comprise of business
management and representatives from the
control functions, including Reputation
Risk.
Should the front office business team or the
ESRM team believe the issues are
sufficiently material and the front office
business team wish to proceed, these clients/
relationships would be escalated to the
Group Reputation Risk Committee (GRRC)
for more senior consideration and decision.
GRRC includes representation from the
Group Executive Committee.
These Committees may make the following
determinations:
•approve the transaction or relationship;
•reject the transaction or relationship;
•approve the transaction or relationship
subject to prescribed modifications; and
•escalate the review of the transaction or
relationship to the Barclays Group CEO.
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Further details about the roles of these
Committees and their activities during 2025
are set out on pages 160 and 161.
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Other Governance (continued)
Equator Principles
For project finance, we conduct assessments
for environmental and social risks and impacts
in line with the Equator Principles including,
where appropriate, relevant International
Finance Corporation (IFC) Performance
Standards. Barclays categorises projects based
on their risk and impact profile per Equator
Principles guidance and will conduct
commensurate due diligence (often with the
support of an independent consultant) and will
work with the client to address any material
identified gaps.  Barclays was one of the four
banks that contributed to developing the
Principles ahead of their launch in 2003.
During 2025, 11 transactions  (2024: six
transactions) reached financial close and were
reviewed for environmental and social risks
and impacts under the scope of the Equator
Principles.
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Further details can be found at: equator-
principles.com/
Equator Principles transactions in 2025
Category
Sector
A
B
C
Infrastructure
1
2
Power
2
6
Region
A
B
C
Americas
1
3
EMEA
2
5
Country designation
A
B
C
Designated
2
8
Non-designated
1
Independent review
A
B
C
Yes
3
8
No
Finance type
A
B
C
Project finance
3
8
Category A: Projects with potentially significant
adverse social or environmental risks and/or impacts
that are diverse, irreversible or unprecedented.
Category B: Projects with potentially limited adverse
social and environmental risks and/or impacts that
are few in number, generally site-specific, largely
reversible and readily
addressed through mitigation measures.
Category C: Projects with minimal or no social or
environmental risks and/or impacts.
Sensitive sector and area
position statements
In addition to setting sector-specific
financed emissions reduction targets,
consistent with our Purpose and driven by
consideration of all relevant risks and other
factors, we have outlined our approach to
financing certain sensitive sectors and areas
in our position statements, each of which
contains various requirements and
expectations,taking into account regional
and jurisdictional considerations, and other
provisions relevant to how we apply them.
Our position statements are periodically
reviewed and updates considered in light of
the rapidly changing external environment,
including, for example, public policy, laws
and regulation, technological advancement,
geopolitical or regional developments. 
Our approach is informed by engagement
with our stakeholders, including
shareholders, clients, subject specialists and
civil society groups.
Our Climate Change Statement sets out our
positions and approach to certain sensitive
sectors. In cases where clients are identified
as not meeting the non-mandatory
expectations and Barclays has an active
relationship with those clients, we encourage
them to adhere to these expectations; where
clients are unable or unwilling to do so over
time, we will review the relationship and
may reduce our support.
We believe we can best balance our climate
ambition, shareholder expectations and deliver
our strategy through working with clients on
their transition (including using tools such as
SEDD  and Client Transition Framework
(CTF)), as well as financing clients'
transition and scaling climate technology.
Reflecting society’s need for available and
affordable energy, we also remain a
significant provider of capital to the
conventional energy and power sector.
Financing for clients in this sector is
managed in line with Barclays’ risk appetite,
with decisions informed by transition
progress, commercial returns, client
engagement and market realities.
Barclays' approach recognises that energy
security and transition progress must advance
in parallel and that continued investment in
both is critical to meeting evolving client needs
and supporting economic stability.
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Further details on Sustainability Enhanced
Due Diligence can be found on page 163
and Client Transition Framework on page
39.
Long-lead expansion policy exceptions
The combined number and aggregate value
of new financing or renewal of existing
financing granted by exception in 2025
under the Non-diversified Group restriction
in the Climate Change Statement is detailed
below.
Non-diversified Groups, Exceptions
Granted
Total
Client Groups
2
Financing Transaction Count
4
Financing Transaction Value (£m)
377
We will keep our policies, targets and
progress under review in light of the output
of both SEDD and CTF reviews, the
evolving landscape and the need to support
governments and clients, in our efforts to
meet our ambition to be a net zero bank by
2050.
Additional positions and approaches to
financing sensitive sectors and areas are set
out in our position statements relating to
Forestry and Agricultural Commodities,
Protected Areas and Defence and Security.
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Other Governance (continued)
Human rights
Barclays is continuing to develop and
enhance our approach to respecting
human rights.
The Barclays Group Statement on Human
Rights, updated in 2024, reiterates our
commitment to respecting human rights as
defined in the International Bill of Human
Rights and the International Labour
Organization’s (ILO) Declaration on
Fundamental Principles and Rights at Work.
Our approach is guided by the UN Guiding
Principles on Business and Human Rights
(UNGPs) and the OECD Guidelines for
Multinational Enterprises on Responsible
Business Conduct.
In 2025, Barclays continued to develop its
overall approach to  human rights by
delivering training to various businesses and
functions across the Group, strengthening
our due diligence screening processes, and
increasing engagement with our clients on
human rights risks.
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For further information of our management
of environmental and social impacts in our
lending please see page 163.
Corporate culture
We continue to work to build our colleagues'
understanding of human rights risk and
responsibilities. In 2025, Group
Sustainability delivered 15 human rights
trainings across the Group. For example, we
supported frontline bankers to better
understand human rights risks and potential
leverage opportunities in specific high-risk
sectors.
We also trained specific Risk functions, such
as Financial Crime and Business Banking
Client Risk Assessment, to empower
colleagues to better identify human rights
risk.
Saliency assessments
In 2025, we initiated human rights saliency
assessments across all five business
divisions, namely the Investment Bank (IB),
Barclays UK (BUK), UK Corporate Bank
(UKCB), Private Bank and Wealth
Management (PBWM), and US Consumer
Bank (USCB), as well as Human Resources.
We have undertaken these assessments with
specialist external human rights support. We
are in the process of concluding the outputs
of this assessment and will aim to develop
an action plan in response to these
conclusions in 2026.
Policies and enhanced
due diligence
We continue to monitor external
developments and review our approach to
human rights due diligence accordingly.
Our sustainability-related  risk approach
currently includes SEDD for clients in-
scope of the Climate Change, Forestry and
Agricultural Commodities, Protected Areas,
and Defence and Security Statements (please
see 'Managing environmental and social
impacts' on page 163 for further
information). Where the SEDD process
identifies a potential human rights issue, the
client will be referred to the Environmental
and Social Risk Management  team for
additional review.
During 2025, we continued to strengthen our
approach to Equator Principles due
diligence. Our project finance volumes in
scope of the Equator Principles have grown
and we recognise this activity as a driver of
potential social and human rights risk. As
part of this, we have  increased engagement
with clients around  risks and impacts. This
included undertaking a site visit to a project
with a heightened risk profile, directly
engaging management teams during due
diligence to assess whether risks were being
managed appropriately, and providing
guidance on strengthening impact
management.
For example, Barclays provided financing
for an infrastructure project. During due
diligence, Group Sustainability identified
potential human rights and social risks
associated with the project. We had
extensive engagement with the client on
these risks and worked collaboratively with
the client, the deal teams, and other
financiers in further strengthening the
management of the risks and progressing
towards alignment with IFC Performance
Standards, including around stakeholder
engagement and land acquisition.
This included providing detailed feedback
on resettlement action plans and livelihood
restoration. As the final step in our due
diligence process, representatives from the
deal team and Group Sustainability jointly
engaged directly on the ground with local
community leaders, impacted residents, and
the project’s environmental and site
management teams. These conversations
helped us to understand whether social and
human rights risks were being appropriately
managed.
Focus areas for progress.gif
Focus areas for progress
Corporate culture
Saliency
assessments
Policies
and EDD
Just
transition
Remedy
Strengthen a
culture of respect
for human rights 
•Build capacity to
support colleagues’
understanding of
human rights risks
and responsibilities
Identify salient issues
beyond corporate
and investment bank
financing portfolios
•Extend saliency
assessment to other
areas of the bank,
looking to engage
with internal and
external stakeholders
Enhance sustainability
policies and due
diligence to reflect salient
issues for corporate and
investment bank
financing portfolios
•Review existing
sustainability policies
and EDD and work to
integrate salient issues
•Evolve our approach to
engaging with clients
when responding to
salient issues
Support a transition to
a low-carbon economy
which accounts for
the societal risks as well
as the opportunities
•Continue industry
engagement to help
shape the definition and
implementation of a just
transition
Develop our approach
to remedy
•Explore approach
to remedy in
engagement with clients
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Other Governance (continued)
Just transition
Barclays aims to contribute to a just
transition that seeks to manage the negative
societal impacts of the transition on people,
maximise socio-economic opportunities for
people, and engage with affected people on
these impacts and opportunities. In pursuing
this aim, Barclays seeks to consider its
stakeholders, including its workers,
communities, customers, and supply chains.
Barclays is committed to respecting the
rights of people and communities in the
context of the transition.
We continued our involvement in the
Aberdeen Just Transition Collaboration with
Aberdeen City Council, BP, Shell UK, and
SSE, which is exploring ways to support a
just energy transition for local communities
and workers. In 2025, the collaboration
appointed a third‑party partner to take this
work forward.
In 2025, Barclays also continued
engagement to help shape development of a
just transition approach for the financial
sector. For example, we continued our
engagement with the LSE Just Transition
Finance Lab, of which we are a founding
funder. We co-hosted a roundtable with the
lab exploring 'Gridlock or Greenlight? The
impact of social risks to the cost and pace of
the energy transition'. The event brought
together participants from financial
institutions, real-economy companies, and
civil society to explore how effective
management of these risks can preserve
commercial value, mitigate impacts, and
maximise opportunities for people to
achieve win-win outcomes for communities
and businesses as clean energy and grid
infrastructure scale.
Throughout 2025, we also actively engaged
with peers on how financial institutions can
advance a just transition, leading a session at
Thun Group on what a just transition means
for banks and how this connects with other
human rights and labour risks,
Remedy
We continue to reflect on the financial
sector's approach to remedy, including how
considerations of remedy can be
incorporated into our human rights due
diligence and engagement with clients.
Modern slavery and human rights
in our supply chain
We take the following steps with an intent to
identify, assess and manage the risk of
modern slavery and other adverse human
rights impacts in our supply chain.
Risk assessments
We continue to assess the inherent risk of
modern slavery across Barclays' TPSPs, as
outlined in our Barclays Group Statement on
Modern Slavery.
It remains challenging to identify the
inherent risk of modern slavery beyond Tier
1 of our supply chain. To strengthen our
approach, in 2025, we started to integrate
human rights and modern slavery risk-
related questions into our procurement
sourcing workflow, informed by our 2024
supply chain human rights saliency
assessment1.
We evaluate responses to this process to
determine whether due diligence is required.
Management of modern slavery and
adverse human rights risk
We aim to embed modern slavery and
broader human rights considerations into our
procurement processes through:
•General contract terms, which can be
subject to negotiation, contain obligations
on TPSPs to respect human rights, and to
implement reasonable due diligence
procedures to help identify, prevent,
minimise and/or mitigate modern slavery
and human trafficking in TPSPs'
operations or supply chain delivering
products or services to Barclays.
•TPSP CoC, which sets our expectations
on:
•freely chosen employment,
•avoidance of child labour,
•avoidance of discrimination,
harassment and abuse,
•worker freedom of association and
collective bargaining,
•workplace arrangements, working
conditions and third-party employment
agencies,
•wages and benefits,
•occupational health and safety,
•grievances and whistleblowing, and
•privacy of workers.
Ongoing TPSP due diligence
and engagement
In 2025, we continued to ask TPSPs
identified for due diligence to register with
Sedex2 and complete a self-assessment
questionnaire (SAQ), to allow us to gain
insights into their business practices, policies
and working conditions. The SAQ questions
are framed on the ETI Base Code
methodology3. Additionally, we have access
to SMETA4 reports for TPSPs registered
with Sedex, which we plan to use, along
with the SAQs to understand how TPSPs
respond to findings raised.
Assessing the effectiveness
of our actions
We had an ambition for our TPSPs making
up 70% of our addressable spend5 to have a
modern slavery policy or standard in place by
end of 2025. In 2025, 74%6 of our TPSPs had
a modern slavery policy or standard in place,
exceeding our ambition. In 2026, we aim to
review our approach to modern slavery-
related supply chain metrics. Further
information on our approach can be found in
our Barclays Group Statement on Modern
Slavery.
Notes:
1Refer to page 249 of Barclays PLC Annual
Report 2024 to find out more on our supply chain
human rights saliency assessment.
2Sedex (Supplier Ethical Data Exchange) is a
global technology company that specialises in
data, insights and professional services to
empower supply chain sustainability. Their
platform, tools and services enable businesses to
easily manage supplier sustainability risks and
improve on their social, environmental and
ethical performance.
3The Ethical Trading Initiative (ETI) Base Code is
founded on the ILO Conventions, and includes
assessment of all key labour exploitation and
child labour indicators, such as freely chosen
employment and no harsh or inhumane treatment
of workers.
4SMETA (Sedex Members Ethical Trading Audit)
methodology assesses the audited site against the
ETI Base Code, the standards of the ILO
Conventions and local law. The ILO Conventions
set out basic principles and rights at work.
5Addressable spend is a subset of external costs
incurred by Barclays in the normal course of
business where Procurement has oversight over
spend. It excludes costs such as regulatory fines
or charges, exchange fees, taxation, employee
expenses or litigation costs and property rent.
6We measure our performance by verifying the
percentage of managed TPSPs (by addressable
spend) that have self-certified to having: (i) a
standalone Modern Slavery Policy and related
Standards or; (ii) hold the Modern Slavery BS
25700:2022 Standard or; (iii) insert Modern
Slavery considerations into relevant policies, e.g.
Human Resources, Hiring of Workers, Supply
Chain. The 2025 key performance indicator is
based on supply chain data extracted on 14
January 2026.
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Other Governance (continued)
Supporting our supply chain
With approximately 7,100 companies
from across 30 countries providing
goods and/or services to Barclays, our
supply chain helps our businesses
deliver for our customers, clients and
colleagues.
The Barclays Group engages with Third-
Party Service Providers (TPSPs)1, seeking to
integrate sustainability considerations across
our supply chain.
 
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Please see further details on our requirements
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our-requirements-of-external-suppliers/
Third-Party Service Provider
operational and reputational risk
management
Barclays asks its TPSPs to (i) make
responsible decisions that, where relevant,
take our stakeholders' needs into account in
both the short and long term and (ii) to
comply with all applicable laws, rules and
regulations within the geographies in which
they operate.
Barclays' standard approach2 to TPSP
onboarding and contract renewal begins by
assessing the inherent risk associated with
the goods and/or services being provided in-
line with Barclays' TPSP risk assessment
process. TPSPs that are assessed as being
above a low risk of exposure from a
business risk perspective are subject to
Barclays' Supplier Control Obligations
(SCOs). Prior to contractual agreement and
service go-live, these TPSPs are required to
confirm adherence to the SCOs (subject to
negotiation) and the TPSP CoC.
TPSPs to whom the SCOs apply will be
actively managed and subject to controls
assurance on an annual basis to assess
whether the control requirements and
expectations outlined within the TPSP CoC
are being met. Where TPSPs are unable to
meet our expectations defined within the
SCOs and the TPSP CoC, the issue will be
managed, as appropriate, in-line with
Barclays' Issue Management Standard.The
TPSP CoC and SCOs are published on the
Barclays public website for all new and
existing TPSPs to view and are refreshed at
least annually to help ensure Barclays'
expectations continue to be met.
Payment on time
Prompt payment is critical to the cash flow
of every business, and especially to smaller
businesses within the supply chain as cash
flow issues are a major contributor to
business failure. We aim to pay our TPSPs
within clearly defined terms, and to help
ensure there is a proper process for dealing
with any issues that may arise. We measure
prompt payment globally by calculating the
percentage of TPSP spend paid within 45
days following invoice date. The
measurement applies against all invoices by
value over a three-month rolling average
period for all entities where invoices are
managed centrally. At the end of 2025, we
achieved 94% on-time payments to our
TPSPs, continuing to exceed our public
commitment to annually pay 85% of TPSPs
on time (by invoice value).
Barclays continues to enhance its processes
to improve faster payments to its TPSPs.
Through these efforts and its reporting
obligation under UK legislation, Barclays
PLC and its subsidiaries have for the second
consecutive year received the
GoodBusinessPays Fast Payer Award,
supported by the UK Department of
Business & Trade.
Our supplier ecosystem
At Barclays, we continue to engage with
suppliers of varying size3 and mission4,with
the intent to build stronger value driven
partnerships that deliver innovative solutions
and enhance outcomes for our customers
and clients.
We expect our TPSPs to support our efforts
to build a robust supply chain by recruiting,
utilising and developing businesses of
varying size and mission.
Notes:
1TPSP means any entity that has entered into an
arrangement with Barclays in order to provide
business functions, activities, goods and/or
services to Barclays.
2Where financial institutions and market
counterparties provide services to Barclays, the
nature of the services leveraged may require an
alternate onboarding approach and as such some
control expectations may not be applicable. This
is assessed at the point of onboarding.
3Size: micro, small, and medium-sized enterprises
where revenue and/or employment eligibility
limits are defined by the local country standards.
4Mission: for- profit businesses aiming to achieve
local, social and environmental goals (i.e. Social
Enterprises and B Corp businesses)
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Other Governance (continued)
Supporting our retail customers
Supporting customers
through Barclays UK
Barclays has a large retail presence in the
UK, offering a wide range of products and
services to more than 20 million customers
through Barclays UK.
Access to banking
Customers are looking for more convenient,
simpler ways to bank that fit their lives,
including banking digitally: we have over 13
million digitally active customers. We are
continuing to help deliver these solutions at
pace.
Alongside our investment in technology
enabling digital customers to access tools
and products whenever they need them, we
are transforming our physical locations
across the UK with a view to ensuring that
customers can still access banking face to
face when customers need us.
We are committed to ensuring all our
customers have the access to cash they need.
In 2025 we have continued to collaborate
with other banks, the Post Office and LINK
through our new Joint Venture Cash Access
UK Ltd, extending our network of Banking
Hubs and shared cash deposit solutions
across the UK. We are more than halfway
towards our joint commitment to open 350
Banking Hubs over the course of this
parliament, with 204 Shared Banking Hubs
opened by the end of the year and where we
maintain the highest face-to-face presence of
any high street bank each week.
We also recognise the importance of our
traditional branches to provide access to
banking services; we are now halfway
through the rollout of next generation 'Smart
ATMs' and are on track to complete this
transformation in 2026. These devices offer
full account servicing capability, which can
now be accessed through our banking app,
as well as via card. Nearly all our branches
now have these machines externally too,
meaning customers have greater access to
their accounts via our branch channel.
Recognising the shared challenge of digital
inclusion, we have welcomed the UK
Government's strategy on Financial
Inclusion, and are proud to be partnering
with other banks, broadcasters and
telecommunication firms to agree how we
can work together to improve digital
outcomes for all.
Alongside these changes, we are investing in
multi-skilled training for our colleagues, so
they are better able to serve customers in
ways that meet their needs today as well as
breaking down internal barriers to enable
quicker resolution of customer queries.
Economic crime and scams
We take our responsibility to protect our
customers’ money very seriously and are proud
to have one of the lowest scam rates and
highest reimbursement rates in the industry1.
This is due to our continued investment in
robust security systems and our established
programme to educate customers and reduce
the likelihood of them falling victim to scams.
We have a dedicated Fraud and Scams hub
on the Barclays website, which hosts a
variety of content and resources to help the
public learn how to keep themselves safe.
Additionally, for each of the 450 million+2
payments our UK customers make every
month, our fraud detection systems and
machine learning models help detect in less
than a second if it is likely to be a fraudster
rather than the customer, or if our customer
appears at risk of being scammed. If the
transaction appears as risky, the customer is
presented with additional checks prior to the
payment being released.
We continue to invest in security features
aimed at  providing protection against fraud
and scams, including ‘App ID’, which
allows customers to verify that they are
speaking to a Barclays colleague and not an
impersonator.
We are also part of the ‘Do not originate’
scheme, created in partnership with the
telecommunications industry, UK Finance
and Ofcom, aimed at preventing our most
common inbound helpline phone numbers
from being used in a scam.
We are committed to providing measures
that help prevent Authorised Push Payment
(APP) scams taking place and building
increased consumer protection standards for
customers through both the UK Payment
Systems Regulator's (PSR) new APP Scam
Regulations that came into effect in October
2024 and the previous Contingent
Reimbursement Model code.
We are a founding member of Stop Scams
UK, a cross-industry group made up of
banks, telecoms and tech firms that have
come together to seek to put an end to scams
by collaborating, sharing best practices and
engaging with the government and
regulators to make it harder for scammers to
operate.
We have published a series of policy
recommendations to tackle the spread
of scams.
Notes:
1The PSR’s latest report covering 2023 includes
the UK’s 14 largest banking groups, along with
the data for 11 other smaller firms that were in
the top 20 highest receivers of fraud.
2450 million + payments covers all retail/ card
transactions and payments across all product
types.
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Frontier Economics report on Tackling Fraud
and Scams: home.barclays/news/press-
releases/2023/08/eight-in-ten-brits-feel-
unsafe-on-social-media-due-to-scammers/
Digital accessibility
Digital services and workplace tools must be
designed and developed to be easy to see,
hear, understand and use for all customers
and colleagues, including people with
disabilities.  There are legal obligations
under national and international laws and
regulations, alongside a moral duty to ensure
that people with disabilities are not left out
or left behind from using our digital
services.
All digital services and content must comply
with our Barclays digital accessibility
standards. These standards align to the
minimum conformance of the Web Content
Accessibility Guidelines (WCAG) v2.2 AA
level and apply to both internal projects as
well as external suppliers.
We have invested in accessibility training,
tooling and specialists to help embed
accessibility at scale along with effective
governance and oversight to meet increased
regulations.
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The Barclays Accessibility Statement
barclays.co.uk/who-we-are/our-suppliers/
our-requirements-of-external-suppliers/
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Other Governance (continued)
Building financial wellbeing
As part of our aim to deliver a world-class
money management experience and help
money work for our customers, particularly
with a focus on driving financial confidence,
we are delivering more educational content
on managing their money at all life stages.
We are providing knowledge and expertise
through our colleagues, including helping
customers to use our digital platforms via
the Digital Wings Platform. The Barclays
Money Management Hub gives us the
ability to provide proactive money
management information directly to
customers, giving them a better grasp on
their spending behaviours and steps they can
take to improve their financial wellbeing and
gain greater control over their finances.
We also have a range of early intervention
strategies which aim to support customers
whose account behaviours may be showing
signs of lacking financial resilience.  These
strategies largely focus on proactive
communication with the customer, based on
sets of customer behavioural triggers, and
look to support customers to help them
maintain or regain control of their finances.
Where customers engage with these contact
strategies, our Barclays Financial Assistance
colleagues provide broad money
management advice and, where appropriate,
may suggest a range of solutions to manage
their financial situation. This suite of
solutions includes forbearance and non-
forbearance options. 
Gambling
At Barclays, we recognise that gambling and
financial difficulty can sometimes go hand in
hand, and asking for help isn’t always easy.
That’s why we’ve invested in dedicated
training for our customer-facing colleagues,
equipping them to spot the signs and provide
meaningful support. For customers who need
extra help, our Specialist Colleagues are
ready to handle sensitive conversations with
care and guide them towards trusted charities
and organisations for further assistance.
Through the Barclays app, customers now
receive personalised insights and gentle
nudges designed to help them stay in control
of their spending. These include
notifications when gambling transactions
increase, prompts to review spending
patterns, and easy access to tools that can
help set limits or block gambling payments.
We seek to help empower customers with
timely, practical support before issues
escalate.
Barclays is also participating in the Money
Mental Health Policy Institute Gambling
Harms Action Labs, a cross-bank initiative
aimed at reducing gambling-related financial
and mental health harms. Our involvement
focuses on collaborative innovation,
customer empowerment, and data-driven
solutions to strengthen protections and
support for vulnerable customers.
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Further details can be found at:
barclays.co.uk/gambling-support/
Domestic abuse
We are committed to supporting customers
affected by domestic abuse. Through our
ongoing partnership with Refuge – the UK's
largest domestic abuse service provider – we
help connect those impacted to specialist
advice and practical support. This includes
assisting survivors with opening bank
accounts and accessing essential banking
services, even when standard documentation
isn’t available. We’re proud to remain a
signatory to the UK Finance Domestic
Abuse Code of Practice, which sets out how
banks and building societies should protect
and empower customers who are survivors
of economic or financial abuse.
Homelessness
We continue to support customers who face
challenges providing standard
documentation – including those
experiencing homelessness – by helping
them open a basic current account. This
ensures access to essential banking services,
which can be a vital step towards financial
stability and independence.
Our approach includes working with trusted
charities and local organisations to verify
identity where traditional documents aren’t
available, and providing guidance to make
the process as simple and stress-free as
possible. By removing barriers, we seek to
help  give everyone the opportunity to
manage their money safely and securely.
Bereavement
Throughout 2025, we have continued to try
to make this extremely difficult time in
people’s lives a little easier. Our programme
of work to enhance the customer experience
has included: launching a digital settlement
form to help customers stay in their channel
of choice, and delivering a series of webpage
and communication enhancements to make
it easier to navigate and understand
information.
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Further details can be found at:
barclays.co.uk/what-to-do-when-someone-
dies/notify-us/
Authorised users
The Authorised User feature gives
customers the ability to manage their current
account with the help of a trusted person in
their life. Whether they need someone to
spend on their behalf or help managing their
finances, customers have access to  a reliable
and accessible tool, at no additional cost.
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Further details can be found at:
barclays.co.uk/ways-to-bank/authorised-
users/manage-account/
Specialist support team
In 2025, circa 34,000 Barclays UK
colleagues completed the mandatory
Customers in Vulnerable Circumstances
annual eLearning module. This training
strengthens awareness and understanding of
vulnerability across both frontline and head
office teams. We have also continued to
deliver dedicated vulnerability induction
training for new colleagues, ensuring they
are equipped to identify and support
customers who may be vulnerable or
experiencing significant life events.
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Other Governance (continued)
Accessibility & Vulnerability
(A&V) Framework
2025
2024
2023
In 2025, Barclays continued to enhance its
Accessibility & Vulnerability Framework to
help ensure equitable and inclusive service
for all customers. Key developments
include: streamlining colleague processes by
automating the Alternative Format journey,
reducing it from a two-step process to a
single step for greater efficiency; and
enhancing customer experience by
introducing a search functionality within the
digital journeys and prioritising adjustments
to help customers disclose themselves.
These improvements help ensure both
colleagues and customers benefit from a
more seamless and supportive journey when
managing vulnerable circumstances.
Barclays UK Performance
Framework
The Framework seeks to mitigate the risks
of inappropriate performance management
practices, including by (among other things)
seeking to ensure there is no undue pressure
on colleagues to sell products,  which can
result in mis-selling. The Performance
Framework operates controls to provide
insight and subsequent oversight that the
business is operating aligned to the
expectations set out in the Performance
Framework Policy Standards.
Basic current account
Since 2015, we have been offering our basic
current account to individuals who may not
be eligible for a standard account to access 
banking, including over the counter services,
access to ATMs, and digital banking and
free text alerts to manage finances. There
were over 590,000 Barclays basic current
accounts open at the end of December
20251.
Access to a transactional bank account
enables consumers to benefit from bill
reductions through paying by direct debit
and access to cheaper goods and services on
the internet, to help them along their
financial journey. If their circumstances
change, customers on the basic current
account are able to apply for a standard
Barclays Current Account at any time.
Periodically we also review accounts to
upgrade customers from basic current
account to Barclays Bank Account where
eligible.
Number of basic current accounts
12906
Note:
1In 2025, we upgraded more than 39,000
customers from our Barclays Basic Bank
Account to our Barclays Bank Account.
Barclays' mortgages
and first-time buyers
2025 saw a continued reduction in the rate
environment with multiple Bank of England
Base Rate decreases, leading to mortgage
rates decreasing – reducing the impact to
customers who are rolling off longer-term
fixed rates, however, we recognise for some
this can still create a rate shock and we seek
to continue  to supporting these customers,
whether through our standard lending policy
or under the Mortgage Charter.
We remain focused on supporting those
buying their first home. This year saw us
launch 95% Loan-to-Value lending outside
of the Mortgage Guarantee Scheme to
support first-time buyers, along with a
number of changes following the FCA Rules
Clarification around stress testing and other
policy changes aimed at responsibly
increasing the borrowing power of
customers. In 2025, we have helped over
50,000  first-time buyer customers
accounting for approximately 35% of our
gross lending.
Financial inclusion in our US
consumer business
The Community Reinvestment Act (CRA) is
a US federal law designed to encourage
financial institutions to help meet the needs
of borrowers in all segments of their
communities, including low and moderate-
income neighbourhoods. Barclays meets the
CRA requirement by supporting and
investing in local Community Development
Financial Institutions (CDFIs), small-
medium businesses and non-profits.
The success of CDFIs, small-medium
businesses and non-profits are key to a
thriving community. Barclays has
predefined goals with specific performance
targets that we must meet each year in order
to be considered in compliance with CRA
guidelines. Barclays has met its CRA goals
for 2025, evidencing that we are continuing
to invest in the communities where we live,
work and serve.
Barclays Bank Delaware (BBDE), including
Barclays US Consumer Bank (USCB), is
committed to fair and equitable treatment of
all prospective and existing customers
without regard to race, sex, colour, national
origin, religion, age, marital status,
disability, sexual orientation, military status,
gender identity, familial status, Limited
English Proficiency, receipt of public
assistance income, and good faith exercise
of rights under the Consumer Credit
Protection Act.
We place a high priority on fair treatment of
prospective and existing customers by
BBDE and maintain diligent oversight of
business practices and processes to ensure
fairness. We also believe our commitment to
fair lending and fair treatment principles and
practices aligns with Barclays’ core Values
of Respect, Integrity, Service, Excellence,
and Stewardship. We strive to develop long-
term relationships by providing products and
services that meet prospective and existing
customer needs, avoid causing poor
outcomes for, or harm to, customers, clients
and markets arising from the delivery of the
firm’s products and services, and place our
prospective and existing customers’ interests
at the heart of our strategy, planning, and
decision-making processes.
No form of illegal discrimination will be
tolerated at BBDE or USCB and we
recognise that only through the efforts of all
colleagues can we ensure that all prospective
and existing customers receive fair and
equitable treatment.
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Other Governance (continued)
The Barclays Way
The Barclays Way is our Code of Conduct. Together with
our policies and practices, this provides a clear path towards
achieving a positive and dynamic culture within the Group.
Our commitment to being a responsible
business includes seeking to ensure that:
•we conduct ourselves in line with The
Barclays Way, our Code of Conduct, to
create the best possible working
environment for our colleagues;
•we treat our customers fairly and the
products and services we deliver are
transparent and responsible;
•we operate in line with relevant laws and
regulations including those applicable to
financial crime; and
•we safeguard the data that has been
entrusted to us.
Our Code of Conduct reflects the trust that
millions of people place in us every day. We
know that trust is earned by repeatedly doing
the right thing. We believe the best way to
build that trust is to invest in our culture and
support our people in the choices they make
every day, with guidance and policies that
help them do this.
That starts with our Purpose, Values and
Mindset, and is locked into our organisation
through The Barclays Way, the touchstone
for everyone in Barclays on the standard of
conduct we expect, setting an unequivocal
tone from the top about who we are and
what we stand for.
The Barclays Way governs our way of
working across our business globally. It
constitutes a reference point covering all
aspects of colleagues’ working relationships,
specifically but not exclusively with other
Barclays employees, customers and clients,
governments, regulators, business partners,
suppliers, competitors and the broader
community.
It is aligned to the Code of Professional
Conduct, published by the Chartered Banker
Professional Standards Board, which sets
out the ethical and professional attitudes and
behaviours expected of bankers. Barclays
subscribes to this code and is committed to
embedding its broad principles into our
business.
The Barclays Way includes information and
guidance on how employees are expected to
behave and take personal accountability for
making decisions. We apply a range of
criteria, aimed at building a sustainable,
strong and profitable business for the long
term and adding value to our business
relationships and the broader communities in
which we live and work. We provide
guidance across all key stakeholder groups,
including in relation to servicing our
2025
2024
customers and clients, promoting respect,
inclusion and performance in the workplace
and maintaining strong governance, robust
“ The Barclays Way is intrinsic
to the trust that millions of
customers, clients, other
stakeholders and shareholders,
place in us every day. That trust
is earned by consistently
delivering to the highest
standard, investing in our
culture, and supporting our
people to thrive at work.”
controls and strict ethical standards. 
The Barclays Way also includes advice and
guidance on speaking up and raising
concerns. It is important for the success of
Barclays, and for the safety and wellbeing of
our customers, clients and colleagues, that
we encourage a culture that supports
speaking up when things aren’t as they
should be. All colleagues are required to
undertake training on The Barclays Way.
We know that our success is measured not
only by our commercial performance, but
also by our contribution to society and the
way we work together for a better financial
future for all our stakeholders. We are
focused on the areas where we can have the
greatest long-term impact: investing in our
communities; managing the environmental
and social impacts of our business; and
working with our customers, clients and
communities as they navigate the
opportunities and challenges of the transition
to a low-carbon economy.
Employee survey results
%
"I believe that my team and I do a good job
of role modelling the Values every day"
3546
% of colleagues completing mandatory
training on The Barclays Way
100%
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The Barclays Way Code of Conduct is
available at: home.barclays/citizenship/the-
way-we-do-business/code-of-conduct/
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Other Governance (continued)
Whistleblowing
We support a culture where colleagues feel safe to speak up.
At Barclays, we are committed to fostering a
culture where colleagues feel safe and
empowered to speak up. We strive to
provide a respectful and inclusive
environment, encouraging all colleagues to
raise concerns about actions or behaviours
that do not align with our Values.
According to the Autumn 2025 Your View
survey, 81% of global respondents agreed
that it is 'safe to speak up' at Barclays.
Colleagues are encouraged to speak up
directly to their management, Compliance,
HR or Legal. For those who may not feel
comfortable using these channels, the
Raising Concerns process offers an
alternative, ensuring every concern is
carefully assessed and referred to the most
appropriate team for review and, where
appropriate, investigation. All concerns are
taken seriously, managed with sensitivity
and confidentiality, and information about
reporting channels is available both
internally and externally.
One key avenue via which concerns are
reviewed is  the whistleblowing programme,
which is highlighted to colleagues globally
through annual mandatory training, via our
colleague intranet page and through
communications and awareness sessions.
Whistleblowing relates to concerns that are
in the wider public interest, including
breaches of policy, law, regulation, or any
behaviour that could harm the Group’s
reputation or financial wellbeing.
Concerns assessed by Raising Concerns as
whistleblowing are directed to a dedicated,
impartial team within the Compliance
function. All whistleblowing concerns are
taken seriously, and robust controls are in
place to protect the confidentiality and
identity of whistleblowers. Barclays
1. Breach of controls, process or other
maintains a zero-tolerance approach to
retaliation against whistleblowers or anyone
providing information as part of an
2. Retaliation
investigation. Any act of retaliation may
result in disciplinary action, up to and
including dismissal.
3. Breach of policy
In 2025, the whistleblowing team received a
total of 56 (2024: 69) whistleblowing
concerns, including 9 (2024: 15) retaliation
4. Financial crime
concerns.
Of the whistleblowing concerns closed in
2025, 16% (2024: 22%) were found to have
some level of substantiation, and other
issues were identified in a further 33%
(2024: 19%). No retaliation concerns closed
in 2025 were substantiated. As a result of
whistleblowing investigations, 35 (2024: 57)
actions were implemented to address issues
identified, including recommendations to
enhance processes and controls.
Oversight of the whistleblowing programme
is provided by the Chair of the Group Board
Audit Committee, who serves as the Group
Whistleblowers’ Champion, the Chair of the
Barclays Bank UK PLC (BBUKPLC) Board
Audit Committee, who serves as the
BBUKPLC Whistleblowers’ Champion, and
Whistleblowing cases closed by region
Whistleblowing_MAP.gif
43
EMEA
10
Americas
70
cases closed
in 2025
Whistleblowing cases opened by (top 4) categories
114
the Chair of the Barclays Capital Securities
Limited (BCSL)  Board Audit Committee,
who serves as the BCSL Whistleblowers’
Champion1.
These Champions are responsible for
ensuring the integrity, independence and
effectiveness of the whistleblowing
programme, supported by periodic impartial
reviews and assurance of the whistleblowing
process.
Barclays is a member of Protect, the UK
whistleblowing charity.
Note:
1Barclays Capital Securities Limited (BCSL),
which is authorised as a PRA-designated
investment firm.
17
APAC
5. Other
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Other Governance (continued)
Tax
Barclays supports a fair and transparent tax system.
“
We were shortlisted for
the 2025 PwC Building Trust
Award for Tax Reporting in the
FTSE 350 (Multinationals)
Group.”
Barclays takes a responsible approach to tax.
We have strong governance and risk
management over tax risk and are
committed to transparency around tax.
We know that it is important for our
stakeholders, including our investors,
customers and clients, regulators and tax
authorities to understand our approach to tax
and the tax contributions we make in the
countries in which we operate.
Our success in being able to clearly explain
our approach to tax and understand what
matters to our stakeholders is reflected in
Barclays being one of three companies
shortlisted for the 2025 PwC Building Trust
Award for Tax Reporting in the FTSE 350
(Multinationals) Group. This award, for
which we have been shortlisted every year
since 2022 and which we won in 2023,
recognises the clear explanations that
companies provide about their tax affairs
and responsiveness to both stakeholder
interest and the continually changing tax
transparency landscape.
Taxes paid globally
£3,261m
Taxes paid globally in more detail
(£m)
13
2025 total tax contribution
£7,182m
Tax contribution
We continue to make substantial tax
contributions across the jurisdictions in
which we operate, both in terms of taxes
paid and taxes collected. Our total tax
contribution for 2025 was £7,182m. This
includes taxes paid of £3,261m which
represent a cost to us, and taxes collected on
behalf of governments of £3,921m.
Barclays was ranked as the fifth-largest UK
taxpayer, in terms of taxes paid, in the most
recent PwC Total Tax Contribution survey
of the One Hundred Group (‘100 Group’).
The 100 Group represents members of the
FTSE 100 along with several large UK
private companies. Over the last decade we
have paid over £14bn of taxes in the UK
alone.
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For further details, see our Country Snapshot
report at: home.barclays/annualreport
Approach to tax
Barclays is driven by a common Purpose:
working together for a better financial
future. Our approach to taxation, also known
as our tax strategy, is aligned with this
Purpose as well as our Values of Respect,
Integrity, Service, Excellence and
Stewardship.
Our approach to tax has three core
objectives:
•Responsible approach to tax;
•Effective interaction with tax authorities;
A
Corporation tax
and withholding
taxes
1,393
B
Employer payroll
taxes
835
C
Irrecoverable
VAT
731
D
Bank levy
237
E
Other taxes
including business
rates
65
and
•Transparency in relation to our tax affairs.
We manage our tax affairs in accordance
with our Tax Principles, Tax Code of
Conduct and HMRC’s Code of Practice on
Taxation for Banks and aim to file our
returns on time and pay the correct amount
of tax. We make clear disclosures to tax
authorities and we are committed to only
dealing with customer and client assets that
have been appropriately declared to the
relevant tax authority.
We are also committed to being a leader in
tax transparency. We have published details
of the taxes we pay by country and our
approach to tax every year since 2013, and
have chosen to expand our external
publications such as the Country Snapshot.
Our Country Snapshot is publicly available,
sets out our approach to tax in detail,
including our Tax Principles, and is
reviewed and approved annually by the
Barclays PLC Board.
Key highlights from our approach
to tax include:
•We follow clear Tax Principles that we
have published. These allow us to balance
the needs of our stakeholders and make
clear that tax planning must support
genuine commercial activity;
•As a result of this approach, transactions
which artificially transfer profits into a
low tax jurisdiction would not be
consistent with our Tax Principles;
•We seek to comply with the spirit as well
as the letter of the law and we take
account of established practice in the
territories in which we operate. We are
transparent in both the disclosure of our
tax affairs to tax authorities as well as our
tax reporting to other stakeholders; and
•We aim to comply with all of our tax
obligations in the territories in which we
operate and where there is uncertainty we
may seek external tax advice in order to
help ensure our tax filings are appropriate.
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Other Governance (continued)
Tax governance, control
and risk management
As a global systemically important bank, our
Group-wide risk and governance procedures
are subject to continuous review and
scrutiny. More details on our approach to tax
governance, control and risk management
can be found in our Country Snapshot, the
key highlights of which include:
•Our Board has ultimate responsibility for
tax matters and the Board Audit
Committee is responsible for overseeing
the Group's tax matters;
•At Barclays, risks are identified and
managed through our ERMF, which
supports the business in its aim to embed
effective risk management and a strong
risk management culture. Under the
ERMF all risks, including tax risk, are
managed in accordance with a ‘three lines
of defence’ model;
•As part of the ‘first line of defence’ the
tax department identifies and manages tax
risk by developing appropriate policies,
standards and controls to apply across our
organisation. Risk and Compliance
comprise the ‘second line of defence’, and
Barclays Internal Audit is the ‘third line
of defence’, and these functions review,
challenge and provide assurance to the
Board in relation to the effectiveness of
governance, risk management and
controls including those relating to tax
risk;
•We are subject to the Sarbanes-Oxley Act
2002 control requirements in relation to
financial statements disclosures including
those related to tax;
•Our tax department comprises
appropriately qualified in-house
professionals who are subject to clear
standards including that they uphold our
Tax Principles and follow our Tax Code
of Conduct, which is an integral part of
how we operate;
•Our governance requires that suitably
qualified people are involved in decisions
related to tax, tax is fully taken into
account when making business decisions
and tax risk is identified, assessed and
kept under review; and
•We have no tolerance for tax evasion,
have measures in place to prevent tax
evasion facilitation and have well-
established mechanisms for speaking up
about unethical or unlawful behaviour
through our raising concerns and
whistleblowing processes, which apply
equally to tax matters.
Stakeholder engagement and
management of uncertainties
related to tax
Our reputation is very important to us and
we take our external stakeholders’
expectations into account when we make
decisions in relation to our tax affairs. More
details on our approach to stakeholder
engagement and managing stakeholder
concerns related to tax can be found in our
Country Snapshot, and key highlights
include:
•We believe that it is important to be
transparent in the disclosure of our tax
affairs both to tax authorities and
stakeholders more broadly;
•Our dealings with tax authorities are
handled proactively, constructively and
transparently, in real-time where possible;
•We recognise that early resolution of our
tax affairs is in everyone’s interest. We
have ongoing engagement with tax
authorities to discuss their inquiries and
material issues in relation to our tax
affairs, and we respond to feedback from
tax authorities;
•Where we face significant uncertainty in
relation to the application of tax law, we
may seek to agree with the tax authority
how the tax law should apply;
•Where relevant we seek to reach
agreement with tax authorities using
mechanisms available to all taxpayers
including Advance Pricing Agreements
and Mutual Agreement Procedures to
clearly establish in which territories our
profits should be taxed;
•We engage with governments, tax
authorities and NGOs through public
consultations and other discussions to
assist with the development of tax policy
and the improvement of tax systems, and
maintain our transparency with these
stakeholders; and
•We co-operate with tax authorities
globally to reduce the scope for
individuals and companies to evade tax,
and have met all of our 2025 information
reporting obligations under the Common
Reporting Standard and Foreign Account
Tax Compliance Act.
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The BPLC Board Audit Committee is
responsible for overseeing the Group's tax
matters. Please refer to page 96 for details of
BPLC Board Audit Committee oversight of
tax-related matters.
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Other Governance (continued)
Financial crime
Barclays is committed to conducting its
global activities with integrity and
respecting its regulatory, ethical, and social
responsibilities to:
•Protect customers, employees, and others
with whom we do business; and
•Support governments, regulators, and law
enforcement in wider financial crime
prevention.
Barclays has no appetite for Financial Crime
Risk issues and events that are material,
systemic, not promptly remediated, not
reported to regulators in a timely manner
where required, and/or are likely to result in
regulatory enforcement.
The Financial Crime Risk Management
Framework (FCRMF) outlines how the
Group manages financial crime risk. The
Group Chief Compliance Officer is
accountable for developing, maintaining and
overseeing the Group-wide FCRMF.
The Financial Crime Risk Management
consists of processes and tools under three
categories:
•Risk identification, assessment and
testing;
•Risk mitigation and management; and
•Risk monitoring and reporting.
The FCRMF is supported by a Group-wide
Financial Crime Policy. The Financial
Crime Policy sets control objectives for the
first line of defence to manage four key
risks: anti-bribery and corruption (ABC);
anti-money laundering and counter-terrorist
financing (AML); anti-tax evasion
facilitation (ATEF) and; sanctions, including
proliferation financing. This combined
approach allows us to identify and manage
relevant synergies and connections between
these risks.
Employees are made aware that failure to
comply with the Financial Crime Policy may
give rise to disciplinary action, up to and
including dismissal.
Anti-bribery and corruption
Bribery and corruption comprises:
•Improperly obtaining or retaining
business;
•Improperly securing a business or
personal advantage;
•Inducing another person to perform their
role in breach of an expectation of good
faith, impartiality or trust; and
•Using entrusted authority or power for
personal/third party gain, to trade
influence or to obtain any other unethical
or illegal benefit.
Barclays and its employees are prohibited
from engaging in or facilitating any form of
bribery and corruption (giving and
receiving, directly or indirectly). The
Financial Crime Policy contains the
minimum risk-based control requirements
that all our businesses, legal entities and
employees must follow. The Financial
Crime Policy is designed to ensure that
Barclays’ employees know how to identify
and manage the legal, regulatory and
reputational risks associated with all forms
of bribery and corruption.
Anti-money laundering
Money laundering, the processing of assets
derived from criminal activity, and terrorist
financing have been identified as major
threats to the international financial services
community and therefore to Barclays. The
Financial Crime Policy includes the
requirement for Barclays businesses and
legal entities to have adequate systems,
procedures, and controls in place to manage
the risk of Barclays being used to facilitate
money laundering and terrorist financing.
The requirements of UK legislation apply to
Barclays globally. As a transatlantic bank,
the Financial Crime Policy takes into
account US anti-money laundering
requirements, in addition to EU and other
jurisdictions in which we operate. Barclays
also takes into account guidance issued by
bodies such as the Wolfsberg Group.
Anti-tax evasion facilitation
Tax evasion is a financial crime and a
predicate offence to money laundering in the
UK and many other countries in which we
operate. Barclays takes a zero-tolerance
approach to deliberate facilitation of tax
evasion in any country and has procedures in
place to prevent it. We also expect the same
from our employees and third parties
providing services for or on our behalf.
Barclays is committed to preventing tax
evasion facilitation by our employees or
third parties acting for or on our behalf.
Sanctions
Sanctions are restrictions on activity with
targeted countries, regions, governments,
entities, individuals and industries that are
imposed by bodies such as the European
Union, the United Nations, (including but
not limited to the proliferation of nuclear,
chemical, or biological weapons). In order to
protect its reputation and other legitimate
business interests, in certain circumstances
Barclays' sanctions risk appetite may be
more conservative than its legal obligations.
The Financial Crime Policy is designed to
ensure that Barclays and its employees know
how to identify and manage the risks
associated with sanctions, including the risk
that activity is undertaken through Barclays
in breach of sanctions regulations.
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For further details of the Barclays approach
to Financial Crime compliance and
prevention, please see our Financial Crime
Compliance Statement in the Sustainable
Resource Hub at home.barclays/our-
sustainability-/sustainability-resource-hub/
statements-and-policy-positions/
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Other Governance (continued)
Health and safety
Policy and standard
Barclays has a suite of health and safety
(H&S) policies and standards, and clear
roles and responsibilities for leadership and
colleagues. These combine under a single
high-level statement of commitment
endorsed by the Group ExCo.
Health and safety management
system
Barclays has implemented and maintains a
comprehensive H&S management system
globally, which is certified to the
international standard ISO 45001 in the
USA, UK, India, Singapore, Hong Kong,
Dubai and Japan.
Health and safety risk assessment
and assurance
Barclays H&S management system is
validated through H&S assurance and risk
assessment programmes. Risk assessments
identify hazards and the control measures
required to proportionately manage the
associated risks, whilst H&S assurance
validates that control measures are designed
effectively, implemented and operating
effectively, and that site monitoring is taking
place. 
While H&S legislative requirements vary
globally, our assurance and risk assessment
programmes apply a risk-based approach,
designed by our internal H&S team and
informed by their experience, specific
legislative requirements and relevant factors
such as building type, building criticality,
activities, and occupancy.
Incident management
Barclays’ incident reporting system ensures
incidents are recorded and investigated
appropriately, as required by local regulatory
statute, and escalated as required by
Barclays’ risk management frameworks.
Measure
2025
2024
Lost Time Incidents
(per 100 employees)
0.026
0.018
Contractor management
Suppliers are subject to a supplier H&S risk
evaluation during onboarding, annually
thereafter and when they notify a change in
service delivery. In addition, suppliers
complete an annual control obligation
review.
Health and safety training
Colleagues complete regular mandatory
H&S training with additional information
and guidance provided on Barclays’ H&S
intranet. This information includes risk
assessments, guidance and templates for
personal emergency evacuation plans,
display screen equipment assessments,
manual handling, occupational stress, and
lone working. 
Governance
Key indicators (KIs) and control
environment characteristics (CECs) are
defined to support the oversight and
monitoring of Barclays’ global H&S
performance. These are reviewed at least
annually and reported at least quarterly.
KIs include quantitative and qualitative
measures against defined tolerance.
Examples of KIs and CECs include:
•Annual review, or where change occurs,
of health and safety hazard risk
assessments;
•100% of reported incidents are reviewed
(and investigated where required);
•100% of regulatory reportable incidents
are reported within required timescale;
•Quarterly horizon scanning of new/
revised local H&S legislation;
•Completion of H&S site assurance visits
within required risk-rated frequencies;
•Completion of fire risk assessments
within required risk-rated frequencies;
and
•Provision of necessary mandatory H&S
training content.
Barclays’ programme of internal control
testing supports the effective performance of
KIs and CECs, and enables improvement
opportunities to be identified and acted
upon. H&S performance is reported to the
Group H&S Forum which oversees effective
management of H&S globally. Barclays
operates a reward and recognition scheme
through which colleagues are recognised for
improving controls, including those
supporting the H&S management system.
Management information
The H&S team collates and reviews
management information including incident,
risk assessment and H&S assurance data to
identify themes and trends. Relevant
insights, emerging themes and other
The Health and Safety Risk Management Framework overview is as follows:
Health and Safety Forum
information are reported to and reviewed by
the Group H&S Forum.
2025 improvements
Leadership
Statement of Commitment for Health and Safety
H&S improvements delivered in 2025
include:
H&S Data
Data: Performance against commitment
•Extending ISO 45001 certification in line
with our continuous improvement
Risk
Categories
Premises
People
Physical Security
Risks
Premises or infrastructure
incidents (excluding
Physical Security
incidents) result in harm to
people
Harm to colleagues'
welfare as a result of
health and wellbeing-
related hazard
mismanagement
Physical security incidents
resulting in harm to staff
or external parties
strategy;
•Embedding an improved H&S site
assurance and fire risk assessment
execution schedule;
•Enhancing colleague accessibility for
completing display screen equipment
assessments; and
Policies
Premises – Property and
Health & Safety Policy
Health Services &
Wellbeing Policy
Physical Security Policy
•Evolving driving for work programme to
create improved risk management
information.
Standards
Premises – Health &
Safety Standard
Health Services &
Wellbeing Standard
Physical Security
Standard
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Other Governance (continued)
Managing data privacy,
security and resilience
We have strict policies to protect privacy
and keep data secure.
Data privacy
Many of the jurisdictions in which the
Barclays Group operates have privacy and
data protection laws in effect. While these
may vary in detail, generally they reflect
internationally recognised privacy principles
found in the UN’s Universal Declaration of
Human Rights, the European Convention on
Human Rights and the European Union’s
Charter of Fundamental Rights.
We strive to operate in accordance with these
standards and recognise that respect for
privacy rights is a key element of good
corporate governance and social
responsibility. We strive to be transparent
about our use of personal information when
delivering our products and services and
acknowledge the responsibility we have for
safeguarding privacy.   
As the Group increasingly adopts digital
solutions to deliver next-generation consumer
financial services, we appreciate our clients,
customers and others may wish to understand
how this may impact the use of their personal
information. A globally applicable Barclays
Data Privacy Policy and associated Standards
set out what is expected of all Group
businesses and functions when collecting,
using and sharing personal information.
To promote clear accountability, the Data
Privacy Policy and associated Standards
include responsibilities for the Business
Senior Manager who has ultimate
responsibility for the processing of personal
data within that business. An agreed
assurance programme measures compliance
with the Data Privacy Policy and associated
Standards. Barclays Group colleagues must
complete annual data privacy training which
is reviewed and refreshed each year, with
additional tailored training provided as
necessary. The Group Data Protection Officer
(GDPO) reports on data privacy issues to the
highest level of management.
Through client, customer and employee
privacy notices, we endeavour to explain
clearly and openly how and why we use
personal information and the legal grounds
we rely upon. When we receive complaints,
we seek to address these fairly. Several
jurisdictions also provide individuals with
specific rights, such as the right to have
access to or request deletion of their personal
information.
Barclays  provides a publicly accessible
mailbox and secure channels via its website
to enable individuals to make their privacy
requests and receive responses from a
dedicated team.
Barclays requires its suppliers to comply with
data protection and privacy laws, regulations
and standards relevant to the jurisdictions in
which they operate and relevant to any
transferred personal data. Our requirements
are set out and principally managed through
our supplier contracts, which require that
suppliers commit to ensuring personal data
shared with them is safeguarded and
respected throughout the supply chain.
Data security
As detailed below, Barclays' Chief
Information Security Office operates controls
aimed at mitigating cybersecurity-related
risks and understanding internal and external
threats.
Barclays deploys controls designed to protect
its sensitive information and the data that has
been entrusted to us by customers and clients,
in line with our Standards, taking into
account findings from internal and external
reviews of our controls.
Barclays seeks to protect the security of data
we share with third parties, including by
conducting remote and on-site inspections of
certain suppliers to review their controls
against contractual obligations and industry
standards. A Third-Party Service Provider
Framework is in place which sets out control
requirements for business units to manage the
operational, reputational, conduct and legal
risks to Barclays through its supply chain.
The nature of such controls is described in
further detail below.
In operating under a hybrid working model,
we have continued to educate colleagues on
cybersecurity risks in order to help minimise
risks related to remote working, such as data
exploitation or leakage.
Barclays works with industry bodies and
cybersecurity vendors to learn and evolve
from risk events in other organisations. Our
teams use such intelligence to simulate
plausible cybersecurity and data compromise
scenarios that allow us to exercise, review
and improve our response and recovery plans
in preparation for evolving threats.
Operational resilience
The stability and resilience of our systems,
workforce and premises, and the continued
provision of third-party services, all have a
direct impact on the quality of our service.
Resilience and security are key priorities for
the Board. Barclays continues to strengthen
its resilience posture and is focused on its
ability to recover from a range of ‘severe but
plausible’ scenarios which could cause
detriment to its customers and clients and the
broader financial market. To enable this, we
define Group-wide business services and
their interdependencies across the Group,
including technology, third-party services
and our people and premises. Recovery plans
and business response plans have been
developed for a range of different disruption
events, such as cyber or data integrity
disruptions, technology failures, or the
unavailability of our colleagues. These
recovery plans are reviewed and validated
through regular testing which supports our
aim to reduce the volume and impact of
operational incidents year-on-year. We also
conduct regular assurance on third parties to
assess their capability.
Operational resilience is delivered through an
established and robust Operational Resilience
Framework which is underpinned by a
Policy, Standards, methodologies and
procedures, and is aligned to the
requirements and expectations defined by our
regulators. Our Operational Resilience
Framework is integrated with Barclays’
Enterprise Risk Management Framework
(ERMF) and sets the tone from the top. The
Standards are embedded within the Barclays
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Other Governance (continued)
Controls Framework and provide a consistent
approach across the Group.
The Operational Recovery Planning Policy
and Standards drive the identification of the
business services that are most important to
Barclays, its customers, clients and the
markets in which Barclays operates. The
Standards also define requirements for setting
recovery targets, mapping of dependencies,
planning and testing.
Resilience and security are the responsibility
of everyone within the Group. All permanent
employees are required to complete annual
mandatory training on these topics.
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oversight relating to operational resilience.
Please refer to the 'Material existing and
emerging risks' section in our Risk review on
pages 193 to 194 for further details on cyber
attacks, data management and information
protection.
Please refer to the 'Supervision and
regulation' section in our Risk review
on page 309 for further details on
our regulatory approach to managing
such risks.
Chief Information Security Office
Barclays' Chief Information Security Office
exists to keep the bank, its customers, clients,
and colleagues safe and secure, and to
support the resilience of our operations. It
supports Barclays' ability to operate in a
protected and secure environment, and
actively promotes a culture of security as
everyone's responsibility.
The Group Chief Information Security
Officer (CISO) heads Barclays' Chief
Information Security Office. Barclays’ Group
CISO reports directly to the Group Co-Chief
Operating Officers (members of the Group
Executive Committee). Barclays’ Group
CISO is responsible for assessing and
managing Barclays’ risks from cybersecurity
threats, and overseeing key areas that include
cybersecurity operations (including cyber-
threat intelligence), proactive defence (which
includes penetration testing and vulnerability
management), security architecture and
engineering, cyber posture and assurance
(which includes third-party security
management), data security, and identity and
access management. The Group CISO is also
supported by a team of CISOs and BISOs
(Business Information Security Officers) for
business units, regions and jurisdictions.
Chief Information Security Office leaders
manage Barclays’ cybersecurity activities and
are accountable for the day-to-day
monitoring of residual risk, identification of
gaps, oversight of remedial actions and
implementation of strategy. The Group CISO
has more than 25 years of experience
managing cybersecurity for global financial
institutions, leading large-scale initiatives
across all cybersecurity domains, including
cyber defence, application security,
vulnerability assessment, data protection,
third-party risk, cyber resilience, and security
engineering. The Group CISO and supporting
leadership team collectively have advanced
degrees and senior level experience
managing cybersecurity risks in a variety of
sectors, including those that represent critical
national infrastructure, such as health care,
telecommunications and financial
institutions. They are supported by teams of
subject matter experts and analysts in a
variety of specialisations.
Supporting the delivery of Barclays’ cyber
and information security strategy are multiple
management committees, forums, and
councils, including Cyber Control Councils
for each of the 12 Standards supporting the
Group Information and Cybersecurity Policy
(as more fully described below). These Cyber
Control Standards Councils feed into the
Cybersecurity Risk Category Controls
Forum, the Group Controls Committee, the
Group Risk Committee, and ultimately the
Board Risk Committee. In addition, the
Group Co-Chief Operating Officers hold
business reviews that include management
updates on the status of cybersecurity across
the Group, and a standalone Chief Operating
Office Controls Forum that also escalates to
the Group Controls Committee. Barclays’
Operational Risk and Internal Audit functions
provide independent views of cyber risk
management from second and third line of
defence perspectives.
Barclays assesses its cybersecurity activities
against the industry-recognised National
Institute of Standards and Technology
(NIST) Cybersecurity Framework. Under
Barclays' ERMF, there is an Information and
Cyber Security Policy supported by 12
Standards which define the minimum
requirements for cybersecurity matters across
the Barclays Group.
The Policy is embedded into the Group's
ERMF with Standards to implement
cybersecurity risk management. The
Standards cover the following topics:
Cryptography, Network Security, Security
Configuration, Data Loss Prevention,
Vulnerability Management, Data Security,
Incident Response & Threat Intelligence,
Threat Management, Governance, Identity &
Access Management, Third Party
Information and Cyber Security, and
Application Security.  The Group CISO
approves and is accountable for the
Information and Cyber Security Policy and
associated Standards. As part of our
programme, we periodically assess our
performance against these Standards and
identify areas for improvement and
remediation.
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Other Governance (continued)
The Board Risk Committee, within its
oversight of Operational Risk as a principal
risk, is responsible for overseeing risks
arising from cybersecurity threats. In 2025,
the Group CISO provided updates to the
Board Risk Committee about cybersecurity
risks facing the Group. Such updates
addressed topics that included the
cybersecurity threat environment and
ransomware attack preparedness,
measurement of Barclays' risk and control
posture, cybersecurity incident trends and
Barclays' response, plans to improve
Barclays' ability to recover from a material
cyber attack scenario, Barclays’ vulnerability
management, privileged access to Barclays'
systems, and regulatory developments.  In
addition, the Group Co-Chief Operating
Officers provided updates to the Board
detailing the progress being made to
strengthen cybersecurity capabilities and
reduce risk across the organisation as the
threat environment continues to evolve.
Engaging external security consultants to
conduct penetration tests, attack simulations
and other reviews to independently
benchmark Barclays’ cybersecurity
capabilities is an important part of our
cybersecurity programme that allows us to
identify and remediate cybersecurity
weaknesses. In 2025, individual testing
activities were undertaken as part of the Chief
Information Security Office’s threat-led
assurance model to assess Barclays’ cyber
defence capabilities. 
Barclays also engages and partners with
third-party security providers on certain
activities such as cyber recovery, software
vulnerability scanning, penetration testing,
distributed denial of service (DDoS) attack
prevention, phishing simulations, third-party
risk management, incident response, threat
intelligence, fraud prevention, and industry
benchmarking.
An important part of Barclays’ security and
cybersecurity environment is its Joint
Operations Centres (JOCs), which operate
24/7 from three globally strategic locations,
linking Barclays’ security professionals and
incident response managers with control
functions and business unit representatives.
The JOCs deliver security responsiveness by
uniting core security functions and providing
a central information and coordination point
for security incident management and
escalation, based on defined severity levels.
During escalating, significant incidents, the
Barclays Crisis Management Team monitors
the response by Incident Management
Teams, Resilience Leads, and others, and will
invoke the relevant Barclays Crisis
Leadership Teams (CLTs) if the severity of
the incident so requires. CLTs are business-
led teams at entity, business unit, and
regional levels that provide strategic
leadership in a crisis, maintain incident
management oversight, and co-ordinate key
decision-making.
To manage security risk from Barclays’ third-
party suppliers, many of which perform
critical services for Barclays' businesses and
handle sensitive Barclays data, we have a set
of contractual Information and Cyber
Security Supplier Control Obligations that
are based on requirements in our internal
Standards. Using our dedicated Third Party
Security Management team’s capabilities, as
well as third-party tooling, we conduct
assurance over our third parties and their
respective suppliers and partners against
those obligations. Activity is structured on a
risk-based approach that prioritises suppliers
that underpin our most important business
services. Identified issues are managed
formally, but we also engage proactively with
third-party suppliers to help them strengthen
their security and resilience posture. To
recognise the risk presented by third-party
suppliers, which are increasingly targeted by
threat actors, we regularly alert third-party
suppliers where we anticipate that they may
be more vulnerable and should take
preventative action.
Notwithstanding such third-party risk
management efforts, Barclays does not have
direct control over the cybersecurity of the
systems of its third parties and their
respective suppliers and partners, limiting the
Group’s ability to effectively protect and
defend against certain threats.
Certifications
Barclays holds four ISO 27001 certifications
(i.e., the international standard on how to
manage information security), the Cyber
Essentials/Cyber Essentials Plus
Certification, and a UK certification for
Digital Banking.
Training
Barclays requires colleagues to complete
mandatory information security training at
least annually. Topics covered include
incident reporting procedures, protecting
sensitive data, device security, data leakage
prevention, social engineering awareness, and
password management. Consequences of
non-completion may include disciplinary
action and impact to compensation.
Barclays performs a number of key activities
related to identifying, investigating,
responding to and containing phishing,
including an operational process that
provides education and awareness through
phishing simulation exercises, and
management interventions for employees
who demonstrate susceptibility to phishing
lures. To report suspected phishing to
Barclays' JOCs for further investigation,
colleagues have a reporting tool integrated
into their email account and receive feedback
on whether the reported email was suspect or
genuine. Barclays uses metrics to continually
refine its phishing education and training.
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Risk review
The management of risk is a critical underpinning to
the execution of Barclays’ strategy. The material risks
and uncertainties the Group faces across its business
and portfolios are key areas of management focus.
Page
Pillar 3
Report
Risk management strategy
Overview of Barclays’ approach to risk
management. A detailed overview
together with more specific information
on policies that the Group determines
to be of particular significance in the current
operating environment can be found in
the Barclays PLC Pillar 3 Report 2025 or
at barclays.com
105
105
106
106
108
109
110
Material existing and
emerging risks
Insight into the level of risk across our
business and portfolios, the material existing
and emerging risks and uncertainties we face
and the key areas of management focus.
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N/A
N/A
N/A
N/A
Financial crime risk
N/A
Reputation risk
N/A
N/A
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Risk review (continued)
Page
Pillar 3
Report
Principal risk management
Barclays’ approach to risk management for
each principal risk with focus on organisation
and structure and roles and responsibilities.
116
119
156
173
181
186
189
Financial crime risk management
191
193
195
Climate risk performance
N/A
N/A
N/A
Credit risk performance
Credit risk
N/A
N/A
N/A
N/A
N/A
Climate risk ECL assessment
N/A
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Assets held for sale
N/A
Market risk performance
91
Treasury and capital
risk performance
N/A
N/A
N/A
Operational risk performance
100
102
Model risk performance
N/A
Compliance risk performance
N/A
Financial Crime
risk performance
Financial Crime risk overview
Reputation risk performance
N/A
Legal risk performance
N/A
Supervision and regulation
N/A
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Risk management
Barclays’ risk
management strategy
This section introduces the Group’s approach to managing
and identifying risks, and for fostering a sound risk culture.
Enterprise Risk Management
Framework (ERMF)
The ERMF governs the way in which the
Group identifies and manages its risks. It
outlines the highest level arrangements for
risk management by setting out standards,
objectives and key responsibilities of different
groups of employees of the Group.
It is approved by the Barclays PLC Board on
recommendation of the Group Board Risk
Committee and the Group Chief Risk Officer.
The ERMF sets out:
•principal risks faced by the Group, which
guide the organisation of risk management
processes
•risk appetite requirements. This helps
define the level of risk we are willing to
undertake in our business
•risk management and segregation of duties:
The ERMF defines a Three Lines of
Defence model
•roles and responsibilities for key risk
management and governance: The
accountabilities of the Group CEO, Group
CRO and other senior managers, as well as
an overview of Barclays PLC committees.
The ERMF is complemented by frameworks,
policies and standards which are mainly
aligned to individual principal risks:
•frameworks cover high level principles
guiding the management of principal risks,
and set out details of which policies are
needed, and high level governance
arrangements
•policies set out the control objectives and 
high level requirements to address the key
principles articulated in their associated
frameworks. Policies state ‘what’ those
within scope are required to do
•standards set out the detail of the control
requirements to ensure the control
objectives set by the policies are met.
Risk Management Strategy.gif
Board Committees
Management Level
Committees/Forums
Business Level
Committees/Forums
Barclays PLC Board
Barclays PLC Board
Risk Committee
Barclays PLC Board
Audit Committee
Barclays PLC Board
Remuneration Committee
Barclays Group
ExCo
Group Risk Committee
Group Remuneration
Review Panel
Barclays Risk Committees
(aligned to product/risk type or business)
Segregation of duties – the ‘Three Lines
of Defence’ model
The ERMF sets out a clear lines of defence
model. All colleagues are responsible for
understanding and managing risks within the
context of their individual roles and
responsibilities, as set out below.
•The first line comprises all employees
engaged in the revenue-generating and
client-facing areas of the Group and all
associated support functions, including
Finance, Operations, Treasury and Human
Resources. The first line is responsible for
identifying and managing the risks in
which they are engaged, operating within
applicable limits, and escalating risk
events or issues as appropriate.
Employees in the first line have primary
responsibility for their risks and their
activities are subject to oversight from the
relevant parts of the second and third
lines.
•The second line comprises the Risk and
Compliance functions. The role of the
second line is to establish the limits, rules
and constraints, and the frameworks,
policies and standards under which all
activities shall be performed, consistent
with the risk
•appetite of the Group, and to oversee the
performance of the Group against these
limits, rules and constraints.
•Controls for first line activities will
ordinarily be established by the control
officers operating within the control
framework of the firm. These will remain
subject to oversight by the second line.
•The third line of defence is Internal Audit,
and is responsible for providing
independent assurance over the
effectiveness of governance, risk
management and controls over current,
systemic and evolving risks.
•The Legal function provides support to all
areas of the bank and is not formally part
of any of the three lines of defence, The
Legal function is responsible for
proactively identifying, communicating
and providing legal advice on applicable
laws, rules and regulations. Except in
relation to the legal advice it provides or
procures, it is subject to second line
oversight with respect to its own
operational and compliance risks, as well
as with respect to the legal risk to which
the bank is exposed.
Tesco Bank
On 1 November 2024, the Group completed
the acquisition of Tesco Bank. Following the
acquisition, the Tesco Bank business has
begun to transition across to the Group risk
framework, with dispensations in place for
material divergences from existing Group
policy requirements. Full alignment and
changes to the Tesco Bank risk approach are
part of the wider integration programme and
activities.
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Risk management (continued)
Principal risks
The ERMF identifies ten principal risks
namely:  climate risk, credit risk, market risk,
treasury and capital risk, operational risk,
model risk, compliance risk, financial crime,
reputation risk and legal risk. Financial crime
risk was elevated to a principal risk in the
ERMF, effective from 1 January 2025. 
Previously, financial crime risk was
managed as part of compliance risk.
Recognising the increased external threat of
financial crime,  this change will enhance
transparency and visibility of financial crime
risk within the Group and reinforce
independent assessment, management and
oversight of financial crime risk.
Each of the principal risks is overseen by an
accountable executive within the Group who
is responsible for overseeing and/or assigning
responsibilities for the framework, policies
and standards that set out associated
responsibilities and expectations and detail the
related requirements around risk management.
In addition, certain risks span across more
than one principal risk.
Risk appetite
Risk appetite is defined as the level of risk
which the Group is prepared to accept in
carrying out its activities. It provides a basis
for ongoing dialogue between management
and Board with respect to the Group’s current
and evolving risk profile, allowing strategic
and financial decisions to be made on an
informed basis.
Risk appetite is approved by the Barclays
PLC Board in aggregate and disseminated
across legal entities and businesses, supported
by limits to enable and control specific
exposures and activities that have material
concentration risk implications.
Risk committees
Barclays various risk committees consider
risk matters relevant to their business, and
escalate as required to the Group Risk
Committee (GRC), whose Chair, in turn,
escalates to the Barclays PLC Board Risk
Committees and the Barclays PLC Board.
In addition to setting the risk appetite of the
Group, the Board is responsible for approving
the ERMF, and reviewing  reputation risk
matters. It receives regular information on the
risk profile of the Group, and has ultimate
responsibility for risk appetite and capital
plans.
Further, there are two Board-level committees
which oversee the application of the ERMF
and implementation of key aspects, the
Barclays PLC Board Risk Committee (BRC)
and the Barclays PLC Board Audit
Committee (BAC). Additionally, the Barclays
PLC Board Remuneration Committee
oversees pay practices focusing on aligning
pay to sustainable performance.
•The Barclays PLC Board Risk Committee
(BRC): the BRC monitors the Group’s risk
profile against the agreed appetite. Where
actual performance differs from
expectations, the actions taken by
management are reviewed to ascertain that
the BRC is comfortable with them. The
BRC also reviews certain key risk
methodologies, the effectiveness of risk
management, and the Group’s risk profile,
including the material issues affecting each
business portfolio and forward risk trends.
The committee also commissions regular
updates and in-depth analyses of significant
risk topics, which are presented by business
heads, the Group CRO or senior risk
managers.
•The Barclays PLC Board Audit Committee
(BAC): the BAC receives regular reports
on the effectiveness of internal control
systems, quarterly reports on material
control issues of significance, quarterly
papers on accounting judgements,
including a review of the adequacy of
impairment allowances.
•The Barclays PLC Board Remuneration
Committee (RemCo): the RemCo receives
proposals on ex-ante and ex-post risk
adjustments to variable remuneration based
on risk management performance including
events, issues and the wider risk profile.
These inputs are considered in the setting of
performance incentives.
The terms of reference and additional details
on membership and activities for each of the
principal Board committees are available
from the corporate governance section of the
Barclays website at: home.barclays/who-we-
are/our-governance/board-committees/
The GRC is the most senior executive body
responsible for reviewing and monitoring the
risk profile of the Group. This includes
coverage of all principal risks (with the
exception of certain  decisions on matters
impacting reputation risk), and any other
material risks, to which the Group is exposed.
The GRC reviews and recommends the
proposed risk appetite and associated limits to
the BRC. The committee covers all business
units and legal entities of the Group and
incorporates specific coverage of Barclays
Bank Group.
Risk themes and horizon scanning reports,
highlighting emerging and forward looking
risks, are regularly presented to the BRC for
discussion and analysis. The themes are
derived and quantified from principal risk
horizon scanning and risk registers,
complemented by senior management and
BRC input. Watching brief items are collated
and informed along the risk themes as a list of
risks which may have a more limited impact
and likelihood in the near-term but have the
potential to develop and meet the risk theme
definition in the future. The inventory of risk
themes is updated regularly with key changes
presented to the BRC. Key risk themes are a
subset of the risk themes considered most
topical at that moment and material to the
Group considering the external environment.
The BRC semi-annually reviews and discusses
a report titled ‘Key Risk Themes and
Management Actions’.
Barclays’ risk culture
Risk culture can be defined as the norms,
attitudes and behaviours related to risk
awareness, risk taking and risk management.
This is reflected in how the Group identifies,
escalates and manages risk matters.
Barclays is committed to maintaining a robust
risk culture in which:
•management expect, model and reward the
right behaviours from a risk and control
perspective
•colleagues identify, manage and escalate
risk and control matters, and meet their
responsibilities around risk management.
The Group CEO works with the Executive
Management to embed a strong risk culture
within the firm, with particular regard to the
identification, escalation and management of
risk matters, in accordance with the ERMF.
This is supported by our Purpose, Values and
Mindset, as well by as by setting a standard of
consistent excellence. Specifically, all
employees regardless of their positions,
functions or locations must play their part in
the Group’s risk management. Employees are
required to be familiar with risk management
policies which are relevant to their
responsibilities, know how to escalate actual
or potential risk issues, and have a role-
appropriate level of awareness of the risk
management process as defined by the ERMF.
Our Code of Conduct – the Barclays Way
Globally, all colleagues must attest to the
‘Barclays Way’, our Code of Conduct, and
comply with all frameworks, policies and
standards applicable to their roles. The Code
of Conduct outlines the Purpose, Values and
Mindset which govern our ‘Barclays Way’ of
working across our business globally. It
constitutes a reference point covering all
aspects of colleagues’ working relationships,
and provides guidance on working with other
Barclays employees, customers and clients,
governments and regulators, business
partners, suppliers, competitors and the
broader community. See home.barclays/our-
sustainability-/sustainability-resource-hub/
statements-and-policy-positions/ for more
details.
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Material existing and emerging risks
Material existing and emerging
risks to the Group’s future
performance
The Group has identified a broad range of
risks to which its businesses are exposed.
Material risks are those to which senior
management pay particular attention and
which could cause the delivery of the
Group’s strategy, results of operations,
financial condition and/or prospects to differ
materially from expectations. Emerging
risks are those which have unknown
components, the impact of which could
crystallise over a longer time period. The
factors set out below should not be regarded
as a complete and comprehensive statement
of all the potential risks and uncertainties
which the Group faces.  For example, certain
other factors beyond the Group’s control,
including escalation of global conflicts, acts
of terrorism, natural disasters, pandemics
and similar events, although not detailed
below, could have a similar impact on the
Group.
Material existing and emerging
risks potentially impacting more
than one principal risk
i) Business conditions, general economy
and geopolitical issues
The Group’s operations are subject to
changes in global and local economic and
market conditions, as well as geopolitical
developments, which may have a material
impact on the Group’s business, results of
operations, financial condition and
prospects.
A deterioration in global or local economic
and market conditions may result in (among
other things): (i) deteriorating business,
consumer or investor confidence and lower
levels of investment and productivity, which
in turn may lead to lower customer and
client activity, including lower demand for
borrowing; (ii) higher default rates,
delinquencies, write-offs and impairment
charges as borrowers struggle with their debt
commitments; (iii) subdued asset prices,
which may impact the value of collateral
held by the Group and require the Group and
its clients to post additional collateral in
order to satisfy margin calls; (iv) mark-to-
market losses in trading portfolios resulting
from changes in factors such as
creditworthiness, securities prices and
solvency of counterparties; and (v) revisions
to calculated expected credit losses (ECLs)
leading to increases in impairment
allowances.
In addition, the Group’s ability to borrow
from other financial institutions or raise
funding from external investors may be
affected by deteriorating economic
conditions and market disruption.
Geopolitical events can also cause financial
instability and affect economic growth.
During 2025, global economic conditions
have been marked by uncertainty driven by a
rapidly developing geopolitical
environment, the impact of US trade
policies, diverging monetary policies,
continued economic slowdown in China and
structural economic issues in the UK and the
EU. Without limitation, the Group has
observed the following macroeconomic risk
themes / trends:
•Limitations on economic output growth,
mostly driven by: (i) tight labour markets
and low productivity growth in the main
western economies; (ii) large fiscal
deficits; and (iii) uncertainty about the
impact of trade policies, export controls
and tariff implementation across the globe
dampening business and consumer
sentiment and economic activity through
constrained consumer spending and
business investment outside of sectors
such as artificial intelligence (AI) and
defence. These factors could lead to
economic stagnation or even recessionary
dynamics across Europe, the UK and the
US which could have a material adverse
effect on the Group's results of operations
and profitability.
•In the US, executive and legislative
initiatives in areas such as trade, foreign
policy, energy, immigration, federal
government spending, regulatory and
institutional change, among others, has
led to uncertainty about the long term net
impact of these factors on the wider
economy and the overall effects on prices,
labour markets, consumer spending,
business sentiment and fiscal balances. A
significant proportion of the Group’s
portfolio is located in the US, including a
major credit card portfolio and a range of
corporate and investment banking
exposures. If the aforementioned factors
have a long term negative impact on
interest rates, inflation, business
performance, employment,
competitiveness and economic output,
this could lead to higher levels of
impairment and/or lower revenues, which
could have a material adverse effect on
the Group's results of operations and
profitability.
•The US administration's approach to
foreign policy and regulatory and
institutional frameworks has departed
from that of previous administrations. The
challenges to the status quo could have
long term impacts on the US and its
trading partners and there is a risk that
this will result in disruption to the long
term standing of the US. A potential
deterioration of the perceived US
exceptionalism that drives demand for US
assets and sustains the USD’s role as a
reserve currency could materialise in
episodes of uncertainty and volatility in
global financial markets that could
negatively impact the business
environments the Group and its clients
operate in.
•The adoption of tariffs and other
protectionist measures and
countermeasures could further complicate
the economic outlook for the EU, China
and other export-driven emerging markets
given their trade surpluses. A worsening
economic outlook for these markets could
have a material adverse effect on the
Group’s business in the affected regions.
•The EU faces a number of structural
challenges and is vulnerable to adverse
geopolitical developments. Key
difficulties for the EU include heavily
indebted governments, a lack of
productivity growth, tight labour markets
and deteriorating demographics. In
addition, some of the EU's key economic
sectors, including automobiles, chemicals
and renewables among others, are under
pressure from competitive imports and
changing trade patterns. Uncertainty
surrounding NATO's future and pressure
to increase spending add to the
vulnerability. A deterioration in these
difficulties could adversely impact the
Group's business in the EU.
•In China, while headline GDP growth in
2025 has been broadly in line with its
target of around 5%, recently released
economic data has shown a weakening
with a continued property market slump
and  a more challenging environment for
its export-driven sectors, while concerns
remain over the longer term risks of
deflation, weak domestic demand and an
ageing demographic, which will all have
led to a more uncertain outlook. The
combination of these risks pressuring the
financial sector and precipitating wider
systemic concerns could affect the
exposures of the Group across global
markets which are subject to contagion
effects.
•The UK, which is the Group's main retail
banking market, faces a number of
structural challenges. While the Labour
government has identified economic
growth as a priority, it has so far remained
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Material existing and emerging risks (continued)
subdued, falling short of market
expectations. Furthermore, the fiscal
position of the UK has remained
challenging and there are risks of further
economic headwinds, such as supply chain
disruptions and trade fragmentation
leading to higher inflation, which could
have a material adverse effect on the
Group's results of operations and
profitability. The long term impact of the
Labour government's fiscal policy could
be detrimental for growth as well as for
business and consumer sentiment, with
risks to the Group's retail and corporate
businesses.
•Weak economic sentiment is also
reflected in the market’s view of UK
assets, widening spreads for UK
government and UK corporate debt,
softening of the housing market and
lowering valuations of UK equities
compared with non-UK peers. This may
have a material adverse impact on the
collateral held by the Group in relation to
its secured lending portfolios and may
result in higher impairments and capital
requirements. The UK stock market in
particular continues to face structural
headwinds, ranging from economic
uncertainty and sectoral concentration to
limited domestic capital deployment and
regulatory constraints, potentially
undermining its competitiveness and
investor appeal, leaving the Group, and its
large UK corporate clients, indirectly
exposed to potential risks relating to
capital access and strategic positioning.
•The loss of ‘the presumption of
conformity’ is widely reported to have
raised costs for UK customers and clients
exporting to the EU as it results in their
products no longer being presumed to be
in line with corresponding EU rules. This,
together with the risk of regulatory
divergence between the UK and the EU
has had, and may continue to have, an
adverse impact on both the Group's EU
and UK operations. Efforts to recalibrate
the relationship between both parties are
ongoing with the first review of the EU–
UK Trade and Cooperation Agreement
(TCA) expected in 2026. The trend for the
EU–UK relationship is shifting from a
minimalist post-Brexit stance toward
structured cooperation on trade, climate,
security, mobility and
regulatory alignment, but risks to
materialisation remain.
A deterioration in the aforementioned
economic and business environment could
result in (among other things):
•A prolonged slowdown in the markets
where the Group operates, with lower
economic output, higher unemployment
and depressed property prices, which
could lead to increased impairments in
relation to a number of the Group’s
portfolios (including, but not limited to,
the UK mortgage portfolio, the unsecured
lending portfolio (including credit cards)
and commercial real estate exposures).
•Increased market volatility (in particular
in currencies and interest rates), which
could impact the Group’s trading book
positions and affect the underlying value
of assets held in the banking book,
including securities held by the Group for
liquidity purposes. In addition, market
confidence and depositor perceptions of
banking fragility as seen in certain
institutions in 2023 could increase the
severity and velocity of deposit outflows,
impacting the Group’s liquidity position;
•A credit rating downgrade for one or
more members of the Group (either
directly or indirectly as a result of a
downgrade in the UK sovereign credit
ratings), which could significantly
increase the Group’s cost of funding and/
or reduce its access to funding, widen
credit spreads and have a material adverse
impact on the Group’s interest margins
and liquidity position; and/or
•A market-wide widening of credit spreads
or reduced investor appetite for the
Group’s debt securities, which could
negatively impact the Group’s cost of
and/or access to funding.
In addition to weak/unfavourable economic
conditions, other risk factors could adversely
affect the business environment in which the
Group operates:
•During 2025, financial markets volatility
and risk of disorderly markets have been
driven by developments in the
technological sector, where the
deployment of AI and high expectations
of returns have led to historic levels of
capital expenditure and equity valuations
on a select few, mostly US, corporations.
Concentration risk and a potential
valuation bubble if reality fails to meet
expectations could lead to strong market
corrections and negative wealth effects,
which in turn, may impact the wider
economy and cause a deterioration in the
business and economic environment.
•Economic activity is largely dependent on
data, technology, networks, infrastructure
and cybersecurity, heightening the risk
and potential impact of service
disruptions, either accidental or driven by
bad actors such as cybercriminals or state
sponsored actors using asymmetric
tactics.
•Financial institutions are often perceived
to have a role in global developments or
events like geopolitical conflicts, climate
change, digitalisation, fraud, money
laundering, and sanctions, which give rise
to reputational risks which are
complicated to navigate.
•Disruptions to global supply chains have
underlined the potential for further
adverse impacts on the markets in which
the Group operates. Further geopolitical
deterioration, particularly in Ukraine, the
Middle East and/or South China Sea, and
trade protectionism related de-coupling of
production chains could also have a
negative impact on the markets in which
the Group operates.
•Diverging financial, conduct and
prudential regulations between the
jurisdictions where the Group operates
increase the complexity and costs of
compliance. In particular, increasing
uncertainty and regulatory divergence
between different jurisdictions relating to
climate risk will add complexity and
increase costs for compliance against
varying regulatory expectations whilst
also making it difficult for the Group to
effectively and consistently manage
stakeholder expectations and climate risks
across its portfolios.
The circumstances mentioned above could
have a material adverse effect on the
Group’s business, results of operations,
financial condition, prospects, liquidity,
capital position and credit ratings (including
potential credit rating agency changes of
outlooks or ratings), as well as on the
Group’s customers, clients, employees and
suppliers.
ii) The impact of interest rate changes
on the Group’s profitability
The impact from changes to interest rates are
potentially significant for the Group,
especially given the uncertainty as to the size
and frequency of such changes, particularly
in the Group’s main markets of the UK, the
US and the EU.
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Material existing and emerging risks (continued)
Interest rate cuts could put pressure on the
Group’s net interest margins (the difference
between lending income and borrowing
costs) due to either a delay in passthrough or
a smaller passthrough of the interest rate
cuts to customer and client deposits. In that
scenario the maturing structural hedges
(portion maturing as part of the amortising
structure) will be replenished at lower rates
and this could adversely affect the
profitability and prospects of the Group.
Higher interest rates could result in higher
funding costs either due to higher
refinancing costs or due to deposit balance
mix changes as customers and counterparties
prefer switching into deposits that pay a
higher rate. In addition, interest rates
remaining higher for longer (due to either
smaller or less frequent than expected
interest rate cuts, or larger or more frequent
than expected interest rate increases), could
lead to generally weaker than expected
growth, reduced business confidence and
higher unemployment. This, combined with
the impact that higher interest rates may
have on the affordability of loan
arrangements for borrowers (especially
when combined with inflationary pressures),
could cause stress in the lending portfolio
and underwriting activity of the Group. This
could result in higher credit losses, driving
increased impairment charges which would
most notably impact retail unsecured
portfolios and wholesale non-investment
grade lending. This could have a material
effect on the Group’s business, results of
operations, financial condition and
prospects.
In addition, changes in interest rates could
have an adverse impact on the value of the
securities held in the Group’s liquid asset
portfolio. Consequently, this could create
more volatility than expected through the
Group’s fair value through other
comprehensive income (FVOCI) reserve and
could adversely affect the profitability and
prospects of the Group.
iii) Competition in the banking and
financial services industry
The Group operates in a highly competitive
environment in which it must evolve and
adapt to significant changes as a result of
regulatory reform, technological advances,
increased public scrutiny and changes to
market and economic conditions. The Group
expects that competition in the financial
services industry will remain intense and
may have a material adverse effect on the
Group’s future business, results of
operations, financial condition and
prospects.
New competitors in the financial services
industry continue to emerge. For example,
technological advances and the growth of e-
commerce have made it possible for non-
banks to offer products and services that
traditionally were banking products such as
electronic securities trading, payments
processing and online automated
algorithmic-based investment advice.
Furthermore, payments processing and other
services could be significantly disrupted by
technologies, such as blockchain (used in
deposit tokenisations and stablecoins) and
'buy now pay later' lending, both of which
have been the subject of significant FCA
initiatives in recent years, with the FCA
starting to regulate ‘buy now pay later’
lending from 15 July 2026. Furthermore, the
introduction of central bank digital
currencies could have a significant impact
on the banking system and the role of
commercial banks by disrupting the current
provision of banking products and services.
This disruption could allow new
competitors, some previously hindered by
banking regulation (such as certain
FinTechs), to provide customers with access
to banking facilities and increase the
disintermediation of banking services.
New technologies and changing consumer
behaviour have previously required, and
could continue to require, the Group to incur
additional costs to modify or adapt its
products or make additional capital
investments in its businesses to attract and
retain clients and customers or to match
products and services offered by its
competitors, including technology
companies. For example, the Group has
continued to take steps to expand its
investment in and to integrate AI
technologies.  Such AI technologies and
services are rapidly evolving, and require
significant investment, including
development and operational costs, to meet
the changing needs and expectations of the
Group’s customers and clients. For related
competition risks refer to c) "New and
emergent technology" in v) Operational Risk
below.
Ongoing or increased competition and/or
disintermediation of banking services may
put pressure on the pricing of the Group’s
products and services, which could reduce
the Group’s revenues and profitability, or
may cause the Group to lose market share,
particularly with respect to traditional
banking products such as deposits, bank
accounts and mortgage lending. This
competition may be on the basis of the
quality and variety of products and services
offered, transaction execution, innovation,
reputation and/or price. These factors may
be exacerbated by further regulatory change.
The failure of any of the Group’s businesses
to meet the expectations of clients and
customers, whether due to general market
conditions, underperformance, a decision
not to offer a particular product or service,
branch closures, changes in client and
customer expectations or other factors, could
affect the Group’s ability to attract or retain
clients and customers. Any such impact
could, in turn, reduce the Group’s revenues.
iv) Regulatory change agenda and impact
on business model
The Group’s business is subject to ongoing
regulation and associated regulatory risks,
including the effects of changes in the laws,
regulations, policies, voluntary codes of
practice and interpretations of the foregoing
in the UK, the US, the EU, and the other
markets in which it operates. Many
legislative and regulatory changes that are
relevant to the Group’s business may have
an effect beyond the country in which they
are enacted, either because the Group’s
regulators, which include sectoral regulators
within the banking and finance industries
and legislators in national and supranational
governments deliberately enact laws and/or
regulations with extra-territorial effect or its
global operations mean that the Group gives
effect to local laws and regulations on a
wider basis.
In recent years, regulators and governments
have focused on reforming both the
prudential regulation of the financial
services industry and the ways in which the
business of financial services is conducted.
Measures taken include enhanced capital,
liquidity and funding requirements, the
structural separation or prohibition of certain
activities by banks, changes in the operation
of capital markets activities, the introduction
of tax levies and transaction taxes, changes
in compensation practices, and more
detailed requirements on how business is
conducted and clients and customers are
treated. Governments and regulators in the
UK, the US, the EU or elsewhere may
intervene further in relation to areas of
industry risk and/or regulatory risk already
identified, or in new areas, which could
adversely affect the Group.
Current and anticipated areas of particular
focus for the Group’s regulators, where
regulatory changes could have a material
effect on the Group’s business, financial
condition, results of operations, prospects,
capital, liquidity or funding position, and
reputation, include, but are not limited to:
•the continued focus by regulators,
international bodies, organisations and
unions on how institutions conduct
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Material existing and emerging risks (continued)
business, particularly with regard to the
delivery of fair outcomes for customers
and ensuring the orderly and transparent
operation of global financial markets,
including the FCA’s ongoing consultation
regarding the imposition of a motor
finance customer compensation scheme,
the consumer duty in the UK, and the
FCA’s review of the provision of
financial advice to consumers;
•the implementation of any conduct
measures as a result of regulators’ focus
on and review of organisational culture,
employee behaviour and whistleblowing,
and the UK regulators’ focus on firms’
management of non-financial misconduct
matters;
•the UK regulators’ strategy for and
promotion of competitive markets and
growth, both domestically and
internationally, including an increasing
focus on streamlining and simplifying
regulation;
•following on from the simplification of
the UK listing regime in July 2024 and
the introduction of a new regime for
public offers and admission to trading of
securities in the UK in January 2026, the
reforms to the regulatory frameworks
supporting the wholesale financial
markets, including recent (and expected)
changes to the UK regime for asset
management, changes to the bond and
derivative transparency regime and
potential reforms regarding the quality
and accessibility of bond market data
through the establishment of a
consolidated tape;
•the increasing regulatory expectations and
requirements relating to various aspects of
operational resilience, including an
increasing focus on minimising the
impact of operational disruptions
(including digital operational disruptions
and IT systems failures) on the UK and
EU financial sector, the role of critical
third-party service providers to financial
institutions, and operational incident and
third party reporting requirements;
•the focus globally on technology adoption
and digital delivery, including the use of
AI, digital assets and digital money
(including central bank digital
currencies), payments and related
infrastructure, and cybersecurity. This
also includes the introduction of new and/
or enhanced laws and/or regulatory
standards in these areas, underpinned by
customer protection principles, and
actions by regulators that are designed to
support the use of AI in the financial
sector;
•the continued evolution of the UK’s
regulatory framework following the UK's
withdrawal from the EU, particularly
following the implementation of the
Financial Services and Markets Act 2023
(FSMA 2023) which provides for the
ongoing revocation and repeal of
assimilated law relating to financial
services and, where relevant, its
replacement with rules enacted (or to be
enacted) by UK regulators, as well as any
areas of divergence between the UK and
EU regulatory regimes;
•the harmonisation of EU market access
for non-EU banks, which will limit the
Barclays Bank Group’s ability to service
EU customers from the UK going
forward;
•the implementation of the reforms to the
finalisation of the Basel III package,
which includes changes to the RWA
approaches to credit risk, market risk,
counterparty risk, operational risk and
credit valuation adjustments risk,
implementation of the fundamental
review of the trading book (FRTB)
proposals, the application of input and
output floors and the leverage ratio, as
well as reforms to other aspects of
prudential regulation, including the large
exposures framework, and amendments to
the Bank of England’s approach to setting
a minimum requirement for own funds
and eligible liabilities (MREL);
•the review of regulation of the US
banking sector under the current US
administration, including easing capital
requirements or other prudential
requirements;
•the review of regulation of the EU
financial sector with a view to enhancing
competitiveness of EU banks in
particular, which will likely include the
easing of regulatory burdens and capital
requirements, simplification of
regulations and an enhanced supervisory
role for the European Supervisory
Authorities;
•greater monitoring of, and
implementation of policies to address
capital requirements, liquidity risk, and
credit risk management and continuing
focus on review and assurance activities,
reporting methodology and data quality in
relation to these prudential requirements;
•increasing regulatory expectations of
firms around governance and risk
management frameworks, particularly for
the management of climate change and other
sustainability-related risks, enhanced
sustainability disclosure and reporting
obligations, corporate sustainability due
diligence obligations, anti-greenwashing
rules and requirements to develop and
disclose a climate transition plan, as well as
reactions to such initiatives, including taking
a different or opposing stance in relation to
legislation and rules related to sustainability,
and jurisdictional divergence, potentially
leading to conflict between initiatives;
•the incorporation of climate change
considerations, including transition risks
in particular, within the global prudential
framework;
•the operation of, and recent and
prospective reforms to, the UK ring-
fencing regime, which requires, among
other things, the separation of the retail
and SME deposit-taking activities of UK
banks from wholesale and investment
banking operations into a legally distinct,
operationally separate and economically
independent entity (i.e., a ‘ring-fenced’
bank), which is not permitted to undertake
a range of activities;
•the introduction of measures in the UK
designed to preserve access to cash for
consumers (including the retention of
specific branches) and, more generally,
access to payment accounts;
•changes in national or supra-national
requirements regarding the ability to
offshore or outsource the provision of
services and resources or transfer material
risk or data to companies located in other
countries, which could impact the
Group’s ability to implement globally
consistent and efficient operating models;
•financial crime, fraud and market abuse
standards and increasing expectations for
related control frameworks, to ensure
firms are adapting to new threats and are
protecting customers from cyber-enabled
crime and, in the UK, reforms relating to
authorised push payment fraud
reimbursements and the ability of
payment service providers to delay the
processing of transactions in certain
circumstances;
•the reform to corporate criminal liability
in the Economic Crime and Corporate
Transparency Act 2023 in the UK, which
also introduced a failure to prevent fraud
offence from September 2025, and
prospective amendments to further
expand the scope of corporate
criminal liability;
•the application and enforcement of
economic sanctions, including those with
extra-territorial effect and those arising
from geopolitical tensions;
•individual operating entities within the
Barclays Group may be required to
comply with additional regulatory
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Material existing and emerging risks (continued)
requirements in order to facilitate the
Barclays Group’s resolution planning;
•continuing regulatory focus on data
privacy, including the processing of
personal data, safeguards against
unauthorised or improper access or
disclosure, adherence to cookie and
cookie banner compliance, and the use of
personal data in AI systems;
•continuing regulatory focus on policies
and procedures for identifying and
managing cybersecurity risks,
cybersecurity governance and the
corresponding disclosure and reporting
obligations;
•ongoing requirements to allocate and
monitor management accountability
within the Group (for example, the
requirements of the Senior Managers and
Certification Regime in the UK and
similar regimes elsewhere that are either
in effect, are due to come into effect in the
future or are under consideration,
including new rules in the EU applicable
to appointing senior managers), as well as
requirements relating to executive
remuneration and, separately, potential
reforms to the UK’s SMCR; and
•continuing regulatory focus on the
effectiveness of internal systems and
controls and risk management
frameworks.
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For further details on the regulatory
supervision of, and regulations applicable to,
the Group, refer to the Supervision and
regulation section on page 300.
v) Change delivery and execution risks
The Group constantly adapts and transforms
the way it conducts business in response to
changing customer behaviour and needs,
technological developments, regulatory
expectations, increased competition and cost
management initiatives. The Group’s
strategy is focused on a plan to become
simpler, better and more balanced. This
strategy is intended to enable the Group to
improve its customer service, provide more
support to consumers and businesses, deliver
higher quality income growth and build
returns.
Accordingly, effective management of
transformation projects is required to
successfully deliver the Group's strategic
priorities, involving delivering on both
externally driven programmes and key
business initiatives to deliver revenue
growth, product enhancement and
operational efficiency outcomes. The
magnitude, complexity and, at times,
concurrent demands of the projects required
to meet these priorities can result in
heightened execution risk.
The ability to execute the Group’s strategy
may be limited by operational capacity and
the increasing complexity of the regulatory
environment in which the Group operates. In
addition, whilst the Group continues to
pursue cost management initiatives, they
may not be as effective as expected and cost
saving targets may not be met.
The failure to successfully deliver or achieve
any of the expected benefits of these
strategic initiatives and/or the failure to meet
customer and stakeholder expectations could
have a material adverse effect on the
Group’s business, results of operations,
financial condition, customer outcomes,
prospects and reputation.
The Group also needs to ensure that its
strategy and business model adapt to
changing national and international
standards, industry and scientific practices,
regulatory requirements and market
expectations regarding climate change,
which remain under continuous
development. The Group may face
challenges from changing circumstances and
external factors which are beyond the
Group’s control, including the rapid growth
of energy demand, lingering geopolitical
uncertainty, and the lack of policy
consistency between, and within,
jurisdictions. Achieving the Group's climate-
related ambitions and targets will also
depend on a number of factors outside the
Group's control, including reliable forecasts
of hazards from physical climate models and
availability of data / models to measure /
assess climate impact on clients. The
pathway to net zero is uncertain, complex
and dependent on progress in various areas
such as advances in low-carbon
technologies, progress by clients towards
their own net zero goals, and supportive
public policies in markets where the Group
operates. If there is a lack of progress in the
aforementioned areas, the Group may fail to
achieve its climate related ambitions and
targets, and this could have a material
adverse effect on the Group’s business,
operations, financial condition, prospects
and reputation.
vi) Holding company structure of
Barclays PLC and its dependency on
distributions from its subsidiaries
Barclays PLC is a holding company and its
principal sources of income are, and are
expected to continue to be, distributions (in
the form of dividends and interest payments)
from operating subsidiaries which also hold
the principal assets of the Group. As a
separate legal entity, Barclays PLC relies on
such distributions in order to be able to meet
its obligations as they fall due (including its
payment obligations with respect to its debt
securities) and to create distributable
reserves for capital distributions (such as
dividends to ordinary shareholders and share
buybacks).
The ability of Barclays PLC’s subsidiaries to
pay dividends and interest and Barclays
PLC’s ability to receive such distributions
from its investments in its subsidiaries and
other entities will be subject not only to the
financial performance of such subsidiaries
and entities and prevailing macroeconomic
conditions but also to applicable laws,
capital regulations (including internal
MREL requirements) and other restrictions
(including restrictions imposed by
governments and/or regulators, which limit
management’s flexibility in determining
capital distributions and capital allocation).
These laws, capital regulations and
restrictions could limit the payment of
dividends and distributions to Barclays PLC
by its subsidiaries and any other entities in
which it holds an investment from time to
time, which could restrict Barclays PLC’s
ability to meet its obligations and/or to make
capital distributions (such as dividends to
ordinary shareholders and share buybacks).
vii) Application of resolution measures
and stabilisation powers under the UK
Banking Act
Under the UK Banking Act 2009, as
amended (Banking Act), substantial powers
are granted to the Bank of England (or, in
certain circumstances, HM Treasury), in
consultation with the PRA, the FCA and
HM Treasury, as appropriate, as part of the
UK's special resolution regime (SRR). These
powers enable the relevant UK resolution
authority to implement resolution measures
and stabilisation options with respect to a
UK bank or investment firm and certain of
its affiliates (currently including Barclays
PLC) (each, a relevant entity) in
circumstances in which the relevant UK
resolution authority is satisfied that the
resolution conditions
are met. 
The SRR consists of five stabilisation
options: (i) private sector transfer of all or
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Material existing and emerging risks (continued)
part of the business or shares of the relevant
entity; (ii) transfer of all or part of the
business of the relevant entity to a ‘bridge
bank’ established by the Bank of England;
(iii) transfer to an asset management vehicle
wholly or partly owned by the Bank of
England; (iv) the cancellation, transfer or
dilution of the relevant entities’ equity
(including Barclays PLC’s ordinary share
capital) and write-down or conversion of the
relevant entity’s capital instruments and
liabilities (the bail-in tool); and (v)
temporary public ownership (i.e.
nationalisation).
In addition, the relevant UK resolution
authority may, in certain circumstances, in
accordance with the Banking Act require the
permanent write-down or conversion into
equity of any outstanding Additional Tier 1
securities, Tier 2 securities or internal
eligible liabilities prior to, or together with,
the exercise of any stabilisation option. In
addition, any such action could result in the
dilution, transfer or cancellation of Barclays
PLC’s ordinary share capital, and/or the
write-down or conversion of capital
instruments and internal eligible liabilities
and therefore reduce or extinguish Barclays
PLC’s obligations to relevant shareholders
and or creditors. Measures that could be
taken to reduce or eliminate the risk of
resolution action being taken include
restricting Barclays PLC’s ability to pay
dividends to ordinary shareholders. 
Shareholders and creditors should assume
that, in a resolution situation, public
financial support will only be available to a
relevant entity as a last resort after the
relevant UK resolution authorities have
assessed and used, to the maximum extent
practicable, the available resolution tools,
including the bail-in tool (the Bank of
England’s preferred approach for the
resolution of the Group is a bail-in strategy
with a single point of entry at Barclays
PLC). The exercise of any of such powers
under the Banking Act or any suggestion of
any such exercise could materially adversely
affect the value of Barclays PLC ordinary
shares, could lead to shareholders losing
some or all of their investment and could
mean that creditors may not recover all or
any of the sums they are owed.
The ‘no creditor worse off’ safeguard within
the Banking Act requires that no shareholder
or creditor must be left worse off from the
use of resolution powers than they would
have been if the relevant entity had entered
insolvent liquidation.
Whilst shareholders and creditors may be
entitled to compensation where there is
determined to have been a shortfall
following a valuation, there can be no
assurance that shareholders and creditors
would recover any such compensation
promptly or that such compensation will be
equivalent to the full losses that they have
incurred whether in resolution or otherwise.
viii) M&A and strategic initiatives
The Group may, from time to time, pursue
acquisitions, disposals or other strategic
initiatives which could subject it to a variety
of risks and uncertainties.
In connection with acquisitions, actual
results associated with acquired businesses
may differ from the anticipated results,
including with respect to: (i) overall future
performance of the assets and liabilities
acquired and the ability to capitalise on
anticipated growth opportunities; (ii) level of
integration achieved, and the cost and timing
of any integration and the resulting ability to
realise expected synergies; (iii) failure to
retain key employees, customers and
suppliers of the acquired business (iv) cost
and timing to achieve separation from any
legacy businesses; and (v) the extent to
which contingent risks arise in the acquired
business.
In connection with disposals, the Group may
be required to continue to provide
transitional services to the transferred
business for a period of time.
In respect of transactions announced but not
yet completed, it may be necessary to obtain
regulatory and other approvals, or satisfy
other conditions, before completion can
occur, and there can be no assurance that
such approvals will be obtained or such
conditions satisfied (either at all or on terms
which are acceptable to the Group).
Transactions that are announced may be
subject to lengthy delays or may not proceed
to completion.
Strategic activity of this nature is time-
consuming and could produce unforeseen
regulatory or operating difficulties, cause the
Group to incur additional expenses or
require incremental financial, capital,
management and other resources. The Group
may also be exposed to post-transactional
contractual claims in connection with
acquisitions, disposals or other strategic
activity.
Any of these risks could result in a failure to
realise the anticipated benefits of any such
strategic activity, or otherwise have a
material adverse effect on the Group’s
results of operations, financial conditions
and prospects.
ix) Card Partnerships
The Group maintains several co-branded
credit cards and credit card partnership
agreements in the US and the UK. Such
arrangements are a means of reaching new
customers and expanding brand reach, but
there is significant competition among card
issuers for these relationships. A
deterioration in or failure to maintain these
credit card relationships with co-brand
partners, including non-renewal of contracts
with existing partners, early termination of
partnership arrangements due to a
contractual breach and changes in consumer
behaviour regarding spending patterns,
could have a negative impact on the Group’s
business, results of operations, financial
condition and prospects.
x) Evolving landscape with respect to
artificial intelligence (including
generative and agentic artificial
intelligence) (AI) and machine learning
technologies
The use of rapidly evolving technologies
such as AI, by the Group and its third-party
service providers, while presenting
significant benefits, can also present risks
and challenges to the Group’s business. Use
of AI (and particularly the growing use of
agentic AI) may expose the Group to
liability, reputational harm, regulatory
actions and threats of litigation, particularly
if such technology produces errors or
hallucinations, or results in output that is
biased, harmful, discriminatory or that
infringes the intellectual property or data
privacy rights of third parties, or otherwise if
such technology does not function as
intended.
The use of AI by the Group’s third-party
service providers in their business activities,
whether or not disclosed or known to the
Group, could also expose the Group to risks.
While the Group believes it conducts
appropriate diligence prior to onboarding
third-party service providers, the failure of
one or more such service provider to meet
the Group’s expectations may have an
adverse effect on the Group’s operations or
financial condition, result in legal or
regulatory violations, jeopardise the Group’s
intellectual property rights, cause the Group
to be in breach of its contracts or give rise to
issues pertaining to data privacy and data
protection. This may arise as a result of a
service provider, including by use of AI
tools in contravention of agreements with
the Group, inputting the Group’s
confidential or proprietary information into
AI tools, sourcing data for development,
training or fine-tuning of the tool from
unlawful sources or in an otherwise
unlawful manner or implementing the roll-
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Material existing and emerging risks (continued)
out of new AI tools or functionalities
without the Group’s approval. See “supplier
exposure” for more information regarding
risks arising with respect to suppliers.
In addition, laws and regulations focused on
the use and provision of AI technologies
may impose certain obligations on the
Group. For example, emerging AI
regulations may require the Group to
conduct complex impact assessments, risk
evaluations or other compliance reviews
prior to deploying AI tools for certain high-
risk applications, including automated
decision-making that affects individuals.
Such assessments can be resource-intensive,
time-consuming and may require input from
third party specialist advisers. Any failure to
conduct these assessments properly, or at all,
could result in regulatory enforcement
action, monetary penalties, mandatory
cessation of AI system usage, litigation and
potential liability, as well as other adverse
consequences. Furthermore, the regulatory
framework for AI continues to evolve and is
largely unsettled and fast-moving to varying
extents in the jurisdictions in which the
Group operates. Uncertainty in the legal
regulatory regime relating to AI may require
significant resources to modify and maintain
business practices to comply with laws, the
nature of which cannot be determined at this
time.
Several jurisdictions around the globe,
including Europe and certain U.S. states,
have already proposed or enacted laws
governing AI. For example, the EU
Artificial Intelligence Act (the “EU AI
Act”), which came into force on 1 August
2024, will generally become fully applicable
after a two-year transitional period, with
certain obligations taking effect at an earlier
or later time. The EU AI Act introduces
various requirements for AI systems and
models placed on the market or put into
service in the EU, including specific
transparency and other requirements for
general purpose AI systems and the models
on which they are based. In the US, while
the White House signed an Executive Order
Removing Barriers to American Leadership
in Artificial Intelligence which prioritises
deregulation, several states are considering
enacting or have already enacted regulations
concerning the use of artificial intelligence
technologies.
These include the California Transparency
in Frontier Artificial Intelligence Act, the
Utah Artificial Intelligence Consumer
Protection Amendments, the updated
California Consumer Privacy Act
regulations (which came into effect 1
January 2026) and the Colorado Consumer
Protections for Artificial Intelligence Act
(effective 30 June 2026). While the UK does
not currently have in place any general
statutory regulation of AI, some form of
regulation is anticipated, although its content
and timing is currently uncertain. 
Other jurisdictions may decide to adopt
similar or more restrictive legislation that
may render the use of such technologies
challenging or risky. Divergence in
legislation and regulatory approach across
jurisdictions may make it harder for the
Group to conduct its business using AI, lead
to regulatory fines or penalties, require the
Group to change its product offerings or
business practices, or limit the Group’s use
of AI. If the Group's use of AI  is restricted,
it could lead to business disruption and the
Group’s business may be less efficient or
may be at a competitive disadvantage.
Replacement of these technologies with
compliant alternatives could require
substantial capital expenditures or lead to a
loss of proprietary data or historical
optimisation. Additionally, if new
regulations substantially restrict the Group's
usage of AI to drive business efficiencies,
the Group could face significantly higher
operating costs to re-hire personnel or obtain
third-party support to perform tasks
previously handled by automated systems,
requiring costly and time-intensive
recruitment, training or outsourcing
arrangements. Moreover, the Group’s
failure, or perceived failure, to comply fully
with developing  laws and regulations
relating to AI or machine learning
technologies, or meet evolving and varied
stakeholder expectations and industry
standards, could harm the Group’s business,
reputation, financial condition, and operating
results.
See “Processing errors” and “Model risk”
for more information regarding the potential
consequences of integrating AI into the
Group’s product or service offerings, “Data
management, information protection and
AI” for more information relating to risks
relating to data protection and compliance
with existing and future laws and
regulations, and “Cyber attacks” for more
information on the cybersecurity risks
relating to AI technologies.
Material existing and emerging
risks impacting individual
principal risks
i) Climate risk
Climate risk is the risk of financial losses
arising from climate change, through
physical risks and risks associated with
transitioning to a lower carbon economy.
Climate risk is a principal risk under
Barclays’ ERMF. The Climate Risk Policy
focuses on managing the impacts of climate
change across the Group's financial and
operational risk categories as defined in the
Climate Risk Framework. Climate risk may
also drive non-financial risks such as
reputational and legal risk, which continue
to be managed under their respective risk
frameworks.
Physical risks, such as acute weather events
(e.g. cyclones, hurricanes and floods) and
long-term climate pattern shifts (e.g.
droughts, temperature and precipitation
levels), can lead to damage to fixed assets,
operational disruptions, changes in
production outputs and increased costs
(among other things).
A transition to a low-carbon economy
requires policy and regulatory changes,
technological innovations, and reshaped
consumer behaviour and market sentiment.
This can lead to transition risks from
increased costs and reduced revenues.
The potential impacts of both physical and
transition risks on the economy may include
lower GDP growth, higher unemployment,
shortage of raw materials and products,
supply chain disruptions, significant
fluctuations in prices of assets (such as in the
real estate sector), and shifting demands for
goods and services. These impacts could
subsequently affect the business model and
profitability of both the Group and its
clients. There is significant uncertainty
surrounding the timeframes in which both
these physical and transition risks may
manifest, adding further challenges to the
Group in assessing, quantifying and
managing the risks associated with climate
change within its downstream financed
portfolios. Additionally, divergence in
climate policies and regulatory standards
across different jurisdictions may lead to
inconsistencies in reporting, risk assessment
methodologies and compliance
requirements, making it challenging for the
Group to adopt a unified approach to
managing climate risk and meeting
regulatory obligations.
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Material existing and emerging risks (continued)
This fragmentation increases operational
complexity and the cost of compliance, and
undermines the Group’s ability to effectively
manage climate risks, including transition
risks associated with high-emitting clients.
In 2025, mounting evidence pointed to a rise
in physical risks, with acute events such as
wildfires, droughts, and flash floods
affecting multiple geographies globally. The
UK experienced its hottest summer on
record, with temperatures exceeding the
long-term average by 1.5°C. In the US, the
number of wildfires reported by the National
Interagency Fire Centre surpassed the 10-
year average, while proposed reforms to the
Federal Emergency Management Agency
(FEMA) raised concerns about future
disaster recovery capacity. There is also
evidence of chronic physical risks
materialising, with the Met Office’s annual
State of the UK Climate Report confirming
that temperature and rainfall extremes are
becoming more prevalent. The
intensification of physical risks could
increase risks in the Group’s portfolios (e.g.
UK mortgage portfolio) and also damage the
Group’s facilities and infrastructure, leading
to a potential adverse impact on
its financial position.
The Group recognises climate risk as an
amplifier of existing risk categories, exerting
influence across multiple principal risk types
and heightening their severity. The Group’s
wholesale credit corporate clients that are
most exposed to climate-related risks—
particularly those operating in high-emitting
sectors with limited transition preparedness
—are likely to experience operational and
financial challenges. Such vulnerabilities
can lead to a deterioration in
creditworthiness, thereby increasing credit
risk within the Group’s portfolios. In
addition, both physical and transition risk
drivers have the potential to trigger price
shocks, devalue market instruments, prompt
deposit outflows, and erode the value of
sovereign bonds. These developments could
adversely impact the Group’s liquidity
position and capital buffers, while also
necessitating adjustments to funding
strategies and capital planning requirements.
The Group’s Risk Register process reflects
the potential effects of climate risk drivers
on the Group’s principal risks and its
portfolios. Based on the 2025 assessment,
climate risk is assessed as having a higher
materiality rating within the Group Risk
Register for Credit Risk and Treasury &
Capital Risk than across other principal
risk categories.
The Group may face difficulties from
changing circumstances and external factors
which are beyond the Group’s control,
which can provide challenges to the Group
in meeting its climate-related ambitions and
targets. These difficulties include
geopolitical issues, energy security and other
considerations such as policy environment,
technological advancements and market
dynamics  for a low-carbon economy. The
pathway to net zero is uncertain, complex
and dependent on progress in various areas
such as advances in low-carbon
technologies, collective action by clients to
meet their own climate goals and supportive
government policies in markets where the
Group operates. Furthermore, the Group’s
business and operations have been, and may
continue to be, adversely impacted by the
perception that its response to climate
change is ineffective, insufficient, or
otherwise inappropriate, which could result
in potential adverse impacts on its financial
position.
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For further information on Barclays approach
to climate change, refer to the Climate Risk
Management Section
ii) Credit risk
Credit risk is the risk of loss to the Group
from the failure of clients, customers or
counterparties, including sovereigns, to fully
honour their obligations to the Group,
including the whole and timely payment of
principal, interest, collateral, and other
receivables. Credit risk is impacted by a
number of factors outside the Group’s
control, including wider economic
conditions.
a) Impairment
Impairment is calculated in line with the
requirements of IFRS9. Loss allowances,
based on ECLs, are measured on a forward-
looking basis using a broad range of
financial metrics and application of complex
judgements. Accordingly, impairment
charges are potentially volatile and may not
successfully predict actual credit losses,
particularly under stressed conditions.
Failure by the Group to accurately estimate
credit losses through ECLs could have a
material adverse effect on the Group's
business, results of operations, financial
condition, and prospects.
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For further details, refer to Note 8.
b) Specific portfolios, sectors and
concentrations
The Group is subject to risks arising from
changes in credit quality and recovery rates
for loans and advances due from borrowers
and counterparties. Additionally, the Group
is subject to a concentration of those risks
where it has significant exposures to
borrowers and counterparties in specific
sectors, or to particular types of borrowers
and counterparties. Any deterioration in the
credit quality of such borrowers and
counterparties could lead to lower
recoverability from loans and advances, and
higher impairment charges. Accordingly, any
of the following areas of uncertainty could
have a material adverse impact on the
Group's business, results of operations,
financial condition, and prospects:
•Consumer affordability: higher inflation
and higher interest rates could increase the 
cost of living and negatively impact a
customer’s ability to service debt
payments, leading to increased arrears in
both unsecured and secured products. The
risk is further heightened with uncertainty
around global fiscal policy including
tariffs and sovereign debt which could
increase inflation and weaken economic
growth. Additionally, there is potential US
consumer credit weakness from all time
high consumer debt and student loan debt
which could strain consumer affordability,
leading to higher arrears and ECLs.
•UK Retail, Hospitality and Leisure: the
continuing cost of living pressures, falling
consumer confidence, or other
macroeconomic factors adversely affecting
consumers could trigger a contraction in
demand which, together with rising
business costs including from taxes, would
add pressure to sectors heavily reliant on
consumer discretionary spending. This
represents a potential risk in the Group’s
UK corporate portfolio as a higher
probability of default exists for retailers,
hospitality and leisure providers and their
landlords while these pressures remain.
•Real Estate: UK property represents a
significant portion of the Group's overall
retail credit exposure. The  Group remains
at risk of increased impairment from a
material fall in property prices. The impact
of affordability shocks as customers
switch from lower to higher rates has
continued to decrease during 2025 and
arrears rates have stabilised. Any future
increase in interest rates, however, would
likely lead to an increase in missed
payments and reduction in market demand
which would put downward pressure on
property prices and, in turn, impact the
Group’s impairment and capital position.
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Material existing and emerging risks (continued)
Furthermore, certain segments of the
housing market could be subject to
specific valuation impacts (for example,
properties within the residential loan
portfolio may be exposed to physical or
transition climate risks). The Group’s
corporate exposure is conservatively
positioned with low loan-to-value ratios
but remains vulnerable to a weak
commercial real estate  market. Landlords
serving business tenants whose income is
based on discretionary consumer spending
are also at risk from reduced rent
collection.
•Leveraged Finance Underwriting: the
Group takes on non-investment grade
underwriting exposures, including single
name risk, particularly in the US and the
UK. The market environment has
remained constructive and highly
competitive in 2025, despite geopolitical
tensions and concern around the impact of
tariffs.
•Oil & Gas sector: In the short term, the
sector is vulnerable to geopolitical shifts
impacting supply and demand. In the
longer term, costs associated with the
transition to renewable sources of energy
may place greater financial demands on oil
and gas companies.
•Information Technology: companies may
struggle to monetise their technology 
offerings, including usage of AI or
alternatively,  may find their offerings
disrupted by other emerging new
technology. The Group’s clients also face
heightened risk from data security
breaches and ransomware and/or cyber
attacks as well as from the malicious use
of AI, all of which could negatively impact
their ability to service debt obligations.
•Sovereign wholesale exposure: the Group
is exposed to sovereigns with sovereign
debt to GDP ratios above 100% with low
economic growth. Failure to reduce public
spending could cause debt levels to
become unmanageable and damage
investor confidence, potentially delaying
economic recovery which, in turn, could
materially adversely affect the Group's
results of operations including, but not
limited to, increased credit losses.
•Private Credit: the private credit industry
operates largely outside of the traditional
banking system and public markets, and is
characterised by risks associated with the
use of leverage, illiquid investments,
structural complexity and limited
disclosure.
As a result, certain other risks to which
the Group is exposed may be amplified by
its activities in the private credit sector. In
addition, due to the interconnectedness
between private credit and other areas of
economic activity and second order losses
resulting from private credit exposure,
private credit presents a risk to financial
system stability.
The Group also has large individual
exposures to single name counterparties
(such as brokers, central clearing houses,
dealers, banks, mutual and hedge funds, and
other institutional clients) in both its lending
and trading activities, including derivative
trades. The default of one such counterparty
could cause contagion across clients
involved in similar activities and/or
adversely impact asset values should margin
calls necessitate rapid asset disposals by that
counterparty to raise liquidity. In addition,
where such counterparty risk has been
mitigated by taking collateral, credit risk
may remain high if the collateral held cannot
be monetised or has to be liquidated at prices
which are insufficient to recover the full
amount of the loan or derivative exposure.
Any such defaults could have a material
adverse effect on the Group’s results due to,
for example, increased credit losses and
higher impairment charges.
Impact to the creditworthiness of the
Group's clients, customers and
counterparties (particularly in high carbon
sectors), can also arise out of climate-related
legal actions or investigations commenced
against the Group's clients, customers and
counterparties (particularly in high carbon
sectors), where outcomes of such actions
have material financial impacts, which can
in turn increase credit risk within Group
portfolios.
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For further details on the Group’s approach to
credit risk, refer to the credit risk
management and credit risk performance
sections.
iii) Market risk
Market risk is the risk of loss arising from
potential adverse changes in the value of the
Group’s assets and liabilities from
fluctuation in market variables including,
but not limited to, interest rates, foreign
exchange rates, equity prices, commodity
prices, credit spreads, implied volatilities
and asset correlations.
Economic and financial market uncertainties
remain elevated, amid ongoing  geopolitical
conflicts, shifting trade policies, and
persistent inflationary pressures. A disruptive
transition to lower interest rate levels,
deteriorating trade, and intensifying
geopolitical tensions could heighten market
risks for the Group’s portfolios.
In addition, the Group’s trading business
could be vulnerable were there to be a
prolonged period of elevated asset price
volatility, particularly if it adversely affects
market liquidity. Such a scenario could
impact the Group’s ability to execute client
trades and may also result in lower client
flow-driven income and/or market-based
losses on its existing portfolio of assets.
These can include higher hedging costs from
rebalancing risks that need to be managed
dynamically as market levels and their
associated volatilities change.
Changes in market conditions could have a
material adverse effect on the Group’s
business, results of operations, financial
condition and prospects.
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For further details on the Group’s approach to
market risk, refer to the market risk
management and market risk performance
sections.
iv) Treasury and capital risk
There are three primary types of treasury
and capital risk faced by the Group:
a) Liquidity risk
Liquidity risk is the risk that the Group is
unable to meet its contractual or contingent
obligations or that it does not have the
appropriate amount, tenor and composition
of funding and liquidity to support its assets.
This could cause the Group to fail to meet
regulatory and/or internal liquidity
requirements, make repayments of principal
or interest as they fall due or to support day-
to-day business activities. Key liquidity risks
that the Group faces include:
•Stability of the Group’s deposit funding
profile: deposits which are payable on
demand or at short notice could be
adversely affected by the Group failing to
preserve the current level of customer and
investor confidence or as a result of
competition in the banking industry.
•Ongoing access to wholesale funding:
the Group regularly accesses the money
and capital markets to provide short-term
and long-term unsecured and secured
funding to support its operations. A loss
of counterparty confidence, or adverse
market conditions, could lead to a
reduction in the tenor, or an increase in
the costs, of the Group’s unsecured and
secured wholesale funding or affect the
Group’s access to such funding.
•Impacts of market volatility: adverse
market conditions, with increased
volatility in asset prices, could: (i)
negatively impact the Group’s liquidity
position through increased derivative
margin requirements and/or wider
haircuts when monetising liquidity pool
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Material existing and emerging risks (continued)
securities; (ii) make it more difficult for
the Group to execute secured financing
transactions; and (iii) expose the Group to
currency risk leading to increased cash
flow currency mismatch.
•Intraday liquidity usage: increased cash
and collateral requirements for payments
and securities settlement systems could
negatively impact the Group’s liquidity
position, as cash and liquid assets
required for intraday purposes are
unavailable to meet other outflows.
•Off-balance sheet commitments:
deterioration in economic and market
conditions could cause customers to draw
on off-balance sheet commitments
provided to them, for example revolving
credit facilities, negatively affecting the
Group’s liquidity position.
•Credit rating changes and impact on
funding costs: any reductions in a credit
rating (in particular, any downgrade
below investment grade) may affect the
Group’s access to money or capital
markets and/or the terms on which the
Group is able to obtain market funding.
For example, this could lead to increased
costs of funding and wider credit spreads,
the triggering of additional collateral or
other requirements in derivative contracts
and other secured funding arrangements,
or limits on the range of counterparties
who are willing to enter into transactions
with the Group.
b) Capital risk
Capital risk is the risk that the Group has an
insufficient level or composition of capital to
support its normal business activities and to
meet its regulatory capital requirements
under normal operating environments and
stressed conditions (both actual and as
defined for internal planning or regulatory
stress testing purposes). This also includes
the risk from the Group’s pension plans.
Key capital risks that the Group faces
include:
•Failure to meet prudential capital
requirements: this could lead to the
Group being unable to support some or all
of its business activities, a failure to pass
regulatory stress tests, increased cost of
funding due to deterioration in investor
appetite and / or credit ratings and
restrictions on distributions (including in
respect of its shares and/or additional tier
1 instruments), leading to an inability to
comply with the Group's distribution
policy and/or the need to take additional
measures to strengthen the Group’s
capital or leverage position.
•Adverse changes in FX rates impacting
capital ratios: the Group has capital
resources, risk weighted assets and
leverage exposures denominated in
foreign currencies. Changes in foreign
currency exchange rates may adversely
impact the sterling equivalent value of
these items. As a result, the Group’s
regulatory capital ratios are sensitive to
foreign currency movements. Failure to
appropriately manage the Group’s balance
sheet to take account of foreign currency
movements could result in an adverse
impact on the Group’s regulatory capital
and leverage ratios.
•Adverse movements in the pension
fund: adverse movements in pension
assets and liabilities for defined benefit
pension schemes could result in deficits
on a technical provision and/or IAS 19
accounting basis. This could lead to the
Group making substantial additional
contributions to its pension plans and/or a
deterioration in its capital position. The
market value of pension fund assets might
decline or investment returns might
reduce. Under IAS 19, the liabilities
discount rate is derived from the yields of
high-quality corporate bonds. Therefore,
the valuation of the Group’s defined
benefits schemes would be adversely
affected by a prolonged fall in the
discount rate due to a persistent low
interest rate and/or credit spread
environment. Inflation is another
significant risk driver to the pension fund
as the liabilities are adversely impacted by
an increase in long-term inflation
expectations.
c) Interest rate risk in the banking book
Interest rate risk in the banking book is the
risk that the Group is exposed to capital or
income volatility because of a mismatch
between the interest rate exposures of its
(non-traded) assets and liabilities. This also
includes credit spread risk in the banking
book, the risk that the Group is exposed to
capital or income volatility because of
changes in credit spreads on its (non-traded)
assets and liabilities. The Group’s hedging
programmes for interest rate risk in the
banking book rely on behavioural
assumptions and, as a result, the
effectiveness of the hedging strategy cannot
be guaranteed. A potential mismatch in the
balance or duration of the hedging
assumptions could lead to earnings
deterioration if there are interest rate
movements which are not adequately
hedged. A decline in interest rates may also
compress net interest margins on retail and
corporate portfolios. In addition, the Group’s
liquid asset portfolio is exposed to potential
capital and/or income volatility due to
movements in market rates and prices which
may have a material adverse effect on the
capital position of the Group.
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For further details on the Group’s approach to
treasury and capital risk, refer to the treasury
and capital risk management and treasury and
capital risk performance sections.
v) Operational risk
Operational risk is the risk of loss to the
Group from inadequate or failed processes
or systems, human factors or due to external
events where the root cause is not due to
credit or market risks. Examples include:
a) Operational resilience
The Group functions in a highly competitive
market, with customers and clients that
expect consistent and smooth business
processes. The loss of or disruption to
business processing is a material inherent
risk within the Group and across the
financial services industry, which has
impacted the Group in the past and may
continue to impact the Group in the future,
whether arising through failures in the
Group’s technology systems, cyber and/or
data integrity disruptions, unavailability of
services supplied by third parties, or
unavailability of personnel and premises.
A challenge for the Group, as for all
companies, is the ability to recover from and
remain within impact tolerance for a
pervasive cyber attack which impacts a
number of applications, data and
infrastructure services, or a third party.
Failure to build resilience and recovery
capabilities into business processes, or into
the services on which the Group’s business
processes depend, may result in significant
customer harm, costs to reimburse losses
incurred by the Group’s customers and
clients, and reputational damage. There are
also risks associated with increasing
regulatory focus and new developments on
operational resilience, which are considered
in risk factor (iv) ‘Regulatory change agenda
and impact on business model’ above.
b) Cyber attacks
Cyber attacks continue to be a global threat
inherent across all industries, with the
number and severity of attacks continuing to
rise. The financial sector remains a primary
target for cybercriminals, hostile nation
states (including nation-state-sponsored
groups), opportunists and hacktivists. The
Group experiences numerous attempts to
compromise its cybersecurity protections. In
2025, cybersecurity incidents experienced
by the Group included phishing and cyber
incidents within our supply chain.
The Group cannot provide absolute security
against cyber attacks. Malicious actors, who
are increasingly sophisticated in their
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Material existing and emerging risks (continued)
methods, tactics, techniques and procedures,
seek to steal money, gain unauthorised
access to, destroy or manipulate data, and
disrupt operations. Further, some attacks
may not be recognised or discovered until
launched or after initial entry into the
environment, such as novel or zero-day
attacks that are launched before patches are
available and defences can be readied. Other
attacks may take advantage of the window
during which patching or the deployment of
other defences is underway, but not yet
complete. Malicious actors are also
increasingly developing methods to avoid
detection and alerting capabilities, including
by employing counter-forensic tactics,
making response activities more difficult.
Additionally, the Group's deployment of
agentic AI with access to systems, data and
third-party tools creates an expanded attack
surface for cyber attacks, as threat actors
may exploit inadequate permissioning
controls to manipulate agents into executing
unauthorised actions, accessing sensitive
information or initiating malicious
transactions beyond their intended scope,
and the autonomous nature of these systems
may enable attackers to conduct multi-step
attacks that evade traditional security
controls before detection occurs.
Cyber attacks can originate from a wide
variety of sources and target the Group in
numerous ways, including via the Group's
networks, systems, applications, devices, or
parties such as service providers and other
suppliers, counterparties, employees,
contractors, customers or clients, presenting
the Group with a vast and complex defence
perimeter.
Moreover, the Group does not have direct
control over the cybersecurity of the systems
of its clients, customers, counterparties and
third-party service providers and suppliers,
limiting the Group’s ability to effectively
protect and defend against certain threats.
Some of the Group’s third-party service
providers and suppliers have experienced
successful attempts to compromise their
cybersecurity. These have included incidents
resulting in the compromise of the Group's
data and ransomware attacks that disrupted
service providers’ or suppliers’ operations
and, in some cases, have had impacts on the
Group's operations. Such cyber attacks are
likely to continue. Many of the Group's'
agreements with third parties include
liability or indemnification provisions, but
the Group may not be able to recover
sufficiently, or at all, under these provisions
to adequately offset any losses or other
adverse impacts the Group may incur from
third party incidents.
Inadequacies in, or failures in the adherence
to, the Group's cybersecurity policies,
procedures or controls; failure to keep pace
with evolving technology; instances of
employee negligence, recklessness,
malfeasance, poor password management, or
susceptibility to social engineering;
misconfigurations in technology and
security infrastructure; authentication and
access management lapses; imperfect
control frameworks or operational
effectiveness; and human, governance or
technological error could also compromise
the Group’s ability to successfully prevent
and defend against cyber attacks.
Furthermore, certain legacy technologies
that are at or approaching end-of-life may
not be able to maintain acceptable levels of
security.
The Group's assessment of its cybersecurity
risk reflects an elevated cybersecurity risk
profile due to factors such as the onset of AI,
which may be used to facilitate increasingly
sophisticated attacks including AI-enabled
social engineering; ongoing work to address
areas in need of enhancement identified
through cybersecurity testing; bad actors’
increasing ability to elude our defences and
take advantage of customer and employee
behaviours in novel ways; and geopolitical
events that could impact the Group directly,
or indirectly through its critical suppliers or
national infrastructure.
Certain cybersecurity risks to the Group may
be unknown to management and therefore
not fully accounted for in the Group's
cybersecurity assessments, strategy and
programme priorities.
The Group uses targeted external
independent reviews to help ensure that the
Group's assessment of cybersecurity risk is
comprehensive and dynamic, and the Group
continues to implement enhancements
identified through previous cybersecurity
testing and reviews.
Common types of cyber attacks include
deployment of malware to obtain covert
access to systems and data; ransomware
attacks that render systems and data
unavailable through encryption and attempts
to leverage business interruption or stolen
data for extortion; novel or zero-day exploits;
denial of service and distributed denial of
service attacks; infiltration via business email
compromise; social engineering, including
phishing, vishing and smishing; automated
attacks using botnets; third-party customer,
vendor, service provider and supplier account
takeover; malicious activity facilitated by an
insider; and credential validation or stuffing
attacks using login and password pairs from
unrelated breaches. A successful cyber attack
of any type has the potential to cause serious
harm to the Group or its clients and
customers, including exposure to potential
contractual liability, claims, litigation,
regulatory or other government action, loss of
existing or potential customers, damage to
the Group’s brand and reputation, and other
financial loss. The impact of a successful
cyber attack is also likely to include
operational consequences (such as
unavailability of services, networks, systems,
devices or data), remediation of which could
come at significant cost.
While the Group maintains insurance
coverage that may, subject to relevant
retentions, cover certain types of losses
related to cybersecurity incidents, such
insurance coverage may be insufficient to
cover all losses and may not take into
account potential loss of business or other
financial harm.
A successful cyber attack may result in
significant fines and penalties to the Group.
In addition, any new regulatory measures
introduced to mitigate these risks are likely
to result in increased technology and
compliance costs for the Group.
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For further details on the Group’s approach to
cyber attacks, see the operational risk
performance section. For further details on
cybersecurity regulation applicable to the
Group, refer to the Supervision and
regulation section.
c) New and emergent technology
Technology is fundamental to the Group’s
business and the financial services industry.
Technological advancements present
opportunities to develop new and innovative
ways of doing business across the Group,
with new solutions being developed both in-
house and in association with third party
companies.
The rapid development in AI is an area of 
technological advancement that the Group is
monitoring closely. This includes the
identification of potential use cases for
responsible adoption of AI in the Group’s 
own operations as well as managing the
salient risks and other threats third party
usage of AI may pose, including with
respect to intellectual property ownership
and infringement, cybersecurity, antitrust
and fraud. For example, the Group may be
unable to protect certain materials created
using AI technologies with copyrights or
patents given the position of courts and
intellectual property offices in the US and in
some other jurisdictions on the need for a
certain level of human inventorship.
Additionally, inventions or works of
authorship created using AI technologies
may be based on, rely on, or contain
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Material existing and emerging risks (continued)
materials that were used in the training of
such technologies and which are subject to
third-party intellectual property rights.
This could expose the Group  to claims of
intellectual property infringement or
misappropriation. Other related risks include
exposure to open-source software risks when
using AI-based coding tools (that have been
developed using vast amounts of open-
source software) to write software. The use
of copyrighted materials in AI and machine
learning technology has not been fully
interpreted by courts, creating additional
uncertainty regarding potential intellectual
property risks.
In addition, while AI can present significant
benefits, it also presents significant and
evolving risks and challenges to the Group's
business, such as those related to algorithmic
fairness, data life-cycle management, data
ethics, data privacy and security and records
management (e.g. the risks arising from any
failure to appropriately identify and retain
prompts, logs, outputs and intermediate
artefacts from an AI process in accordance
with business needs, as set out in the
applicable retention schedule, and data
protection laws). AI also poses data
sourcing, technology integration and process
issues and programme bias in decision-
making algorithms. Any of these risks could
impair the adoption and acceptance of AI
and result in regulatory investigations or
actions, litigation, client dissatisfaction,
reputational harm and adverse effects on its
business and financial condition. These risks
may be more significant for certain AI tools
(for example, agentic AI has the potential to
exacerbate certain risks, such as those
relating to data privacy and security, due to
its autonomous nature) or if AI is deployed
in an uncoordinated but widespread way
within the Group (particularly relating to the
use of AI agents).
If the output from AI in the Group's
products, systems or solutions is deemed to
be inaccurate or questionable, or if the use of
AI does not operate as anticipated or
perform as promised (including in relation to
confidential information and personal data),
the  Group may be exposed to additional
liability, reputational harm, potential
regulatory enforcement and threats of
litigation, as further described at “Evolving
landscape with respect to artificial
intelligence (including generative and
agentic artificial intelligence) (AI) and
machine learning technologies,” “Model
risk” and “Data management, information
protection and AI”. 
Alongside those risks associated with the
deployment of AI, risks could also arise
from decisions not to deploy the technology.
As the adoption of AI quickens, risks arising
from competition with the Group's peers are
intensified. Any failures to adequately
leverage AI technologies, or the adoption of
an overly conservative approach to AI
implementation, could cause the Group to
miss significant business opportunities, fall
behind competitors, and adversely affect its 
growth prospects and financial performance.
Pressure to recruit personnel with specific
AI-based skill sets and to upskill existing
employees in this context may give rise to
significant costs and/or may be difficult to
sustain, and such steps do not necessarily
mitigate these risks from competitors. 
d) Fraud
The nature of fraud is wide-ranging and
continues to evolve, as criminals seek
opportunities to target the Group’s business
activities and exploit changes in customer
behaviour, product and channel use (such as
the increased use of digital products and
enhanced online services). Fraud attacks
vary, can be highly sophisticated (e.g.
leveraging deepfake and automation
capabilities), and be orchestrated by
organised crime groups or individuals.
Bad actors use various techniques to target
customers and colleagues directly (i.e. third
party fraud) or the Group directly (i.e. first
party fraud such as, for example,
intentionally providing false information to
Barclays for personal gain). Authorised Push
Payment (APP) scams are a growing fraud
type where customers are deceived to
transfer funds from their accounts to bad
actors. Fraud can also be committed by one
or more employees and workers of an entity
(i.e. internal fraud) or may manifest as
unauthorised trading fraud. The impact from
fraud can lead to customer harm, financial
losses to both the Group  and its customers,
loss of business, missed business
opportunities, and reputational damage, all
of which could have a material adverse
impact on the Group’s business, results of
operations, financial condition, and
prospects.
e) Data management, information
protection and AI
The Group holds and processes large
volumes of data, including personal
information, financial data and other
confidential information, and the Group’s
businesses are subject to complex and
evolving laws and regulations governing the
privacy and protection of data, including
Regulation (EU) 2016/679 (the General Data
Protection Regulation as it applies in the EU
and the UK).
This data could relate to: (i) the Group’s
clients, customers, prospective clients and
customers and their employees; (ii) clients
and customers of the Group’s clients and
customers and their employees; (iii) the
Group’s suppliers, counterparties and other
external parties, and their employees; and
(iv) the Group’s employees and prospective
employees.
This data may also be held and processed for
the Group by third-party vendors, partners,
or suppliers which therefore exposes the
Group to risks from vulnerabilities and non-
compliance in its supply chain.
The international nature of both the Group’s
business and its IT infrastructure also means
that data and personal information may be
available in countries other than those from
where the information originated.
Accordingly, the Group must ensure that its
collection, use, transfer and storage of data,
including personal information, complies
with all applicable laws and regulations in
all relevant jurisdictions, which could: (i)
increase the Group’s compliance and
operating costs; (ii) impact the development
of new products or services or the offering
of existing products or services; (iii) affect
how products and services are offered to
clients and customers; (iv) demand
significant oversight by the Group’s
management; and (v) require the Group to
review some elements of the structure of its
businesses, operations and systems in less
efficient ways. Data, including personal
information, is subject to external as well as
internal (whether intentional or accidental)
security risks.  Concerns regarding the
effectiveness of the Group’s measures to
safeguard data, including personal
information, or even the perception that
those measures are inadequate, could expose
the Group to the risk of loss or unavailability
of data or data integrity issues and/or cause
the Group to lose existing or potential clients
and customers, and thereby reduce the
Group’s revenues. Furthermore, any failure
or perceived failure by the Group to comply
with applicable privacy or data protection
laws and regulations may subject it to
potential contractual liability, claims,
litigation, regulatory or other government
action (including significant regulatory
fines) and require changes to certain
operations or practices which could also
inhibit the Group’s development or
marketing of certain products or services or
increase the costs of offering them to
customers.
Any of these events could damage the
Group’s reputation, subject the Group to
material fines or other monetary penalties,
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Material existing and emerging risks (continued)
make the Group liable for the payment of
compensatory damages, divert
management's time and attention, lead to
enhanced regulatory oversight and otherwise
materially adversely affect its business,
results of operations, financial condition and
prospects.
Further, there is increased risk of
inadvertent disclosure of confidential
information or personal information in
connection with the utilisation of AI
technologies, whether through AI model
errors, data breaches, or other
vulnerabilities, which may also result in
stronger regulatory scrutiny, leading to legal
and regulatory investigations and
enforcement actions that could negatively
impact the Group’s business, even if
unfounded. AI technologies are highly reliant
on the collection and analysis of large
amounts of data, which may be overbroad,
insufficient, or contain biased, inaccurate or
incomplete information.
There often exists a lack of transparency
regarding the sources of data (including
personal data) used to train or develop AI
technologies or how inputs are converted to
outputs and the Group may not be able to fully
validate this process and its accuracy
(particularly where it is part of a complex,
multi-step process and inaccurate or
incomplete information may be compounded
across many steps, such as in agentic AI
systems). This could result in outputs that
include or are derived from inaccurate,
incomplete or erroneous information, or that
include AI bias, AI hallucinations, harmful
content, discrimination, violation of privacy
law or intellectual property infringement or
misappropriation. Additionally, if the AI
model in a tool used by the Group has been
trained by a third party in a manner that is not
compliant with data protection laws, there is a
risk that the Group will be held liable in
certain jurisdictions (e.g. the EU).
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For further details on data protection
regulation applicable to the Group, refer to
the supervision and regulation section and for
further detail on the associated risks, refer to
the sections entitled “Evolving landscape
with respect to artificial intelligence
(including generative and agentic artificial
intelligence) (AI) and machine learning
technologies” and “New and emergent
technology”.
f) Algorithmic trading
In some areas of the investment banking
business, trading algorithms are used to price,
trade and risk manage client and principal
transactions. An algorithmic error could result
in erroneous or duplicated transactions, a
system outage, or impact the Group’s pricing
abilities, which could have a material adverse
effect on the Group’s business, results of
operations, financial condition, prospects and
reputation.
g) Processing errors
The Group’s businesses are highly
dependent on its ability to process and
monitor, on a daily basis, a very large
number of transactions, many of which are
highly complex and occur at high volumes
and frequencies, across numerous and
diverse markets in many currencies. Given
the Group’s diverse customer base and
geographical reach and the increase in
volume, speed, frequency and complexity of
transactions, especially electronic
transactions (as well as the requirements to
report such transactions on a real-time basis
to clients, regulators and exchanges),
developing, maintaining and upgrading
operational systems and infrastructure
becomes more challenging.
The risk of systems or human error,
including errors produced through the
integration of AI technologies, in connection
with such transactions increases with these
developments, as well as the potential
consequences of such errors due to the speed
and volume of transactions involved and the
potential difficulty associated with
discovering errors quickly enough to limit
the resulting consequences. As the Group
works to implement AI technologies into the
Group’s product and service offerings, these
challenges may become more significant, as
AI technologies give rise to risk of bias,
errors and hallucinations which may impact
the Group’s ability to accurately execute,
track or report transactions. There can be no
assurances that AI usage will enhance the
Group’s product or services offerings, and
any such errors or inaccuracies resulting
from AI usage could result in competitive or
reputational harm or increased legal liability
as further described in c) New and emergent
technology and vi) Model risk. Furthermore,
events that are wholly or partially beyond
the Group’s control, such as a spike in
transaction volume, could adversely affect
the Group’s ability to process transactions or
provide banking and payment services.
Processing errors could result in the Group,
among other things: (i) failing to provide
information, services and liquidity to clients
and counterparties in a timely manner; (ii)
failing to settle and/or confirm transactions;
(iii) causing funds transfers, capital markets
trades and/or other transactions to be
executed erroneously, illegally or with
unintended consequences; and (iv) adversely
affecting financial, trading or currency
markets.
Any of these events could materially
disadvantage the Group’s customers, clients
and counterparties (including them suffering
financial loss) and/or result in a loss of
confidence in the Group which, in turn,
could have a material adverse effect on the
Group’s business, results of operations,
financial condition and prospects. Any of
these events could
also lead to breaches of laws, rules or
regulations and, hence, regulatory
enforcement actions, which could result
in significant financial loss, imposition of
additional capital requirements,
enhanced regulatory supervision
and reputational damage.
h) Supplier exposure
The Group depends on suppliers for the
provision of many of its services and the
development of technology, including AI
technology. Whilst the  Group depends on
suppliers, it remains fully accountable to its
customers and clients for risks arising from
the actions of suppliers and may not be able
to recover from its suppliers any amounts
paid to customers and clients for losses
suffered by them. The dependency on
suppliers and sub-contracting of outsourced
services introduces concentration risk where
the failure of specific suppliers could have
an impact on the Group’s ability to continue
to provide material services to its customers.
In addition, the use of third-party AI
technologies, and the use of AI by suppliers,
may expose the Group to risk, as it can be
very difficult, if not impossible, to validate
the processes used by third-party AI
technology providers in their collection and
use of data in developing and training AI
technologies or the conversion of inputs to
outputs. Over-reliance on a small number of
suppliers of AI services may create
operational resilience and concentration risk,
heightening the potential for macro‑level
disruption if any one provider experiences
outage, compromise, or model instability. 
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Material existing and emerging risks (continued)
For further information on AI-related risks,
including in connection with suppliers,
please see the sections entitled “Evolving
landscape with respect to artificial
intelligence (including generative and
agentic artificial intelligence) (AI) and
machine learning technologies”, “New and
emergent technology”, “Data management,
information protection and AI,” and “Model
risk”. Failure to adequately manage supplier
risk could have a material adverse effect on
the Group’s business, results of operations,
financial condition and prospects.
i) Estimates and judgements relating to
critical accounting policies and regulatory
disclosures
The preparation of financial statements
requires the application of accounting
policies and judgements to be made in
accordance with IFRS. Regulatory returns
and capital disclosures are prepared in
accordance with the relevant capital
reporting and liquidity requirements and also
require assumptions and estimates to be
made.
The key areas involving a higher degree of
judgement or complexity, or areas where
assumptions are significant to the
consolidated and individual financial
statements and regulatory returns and
disclosures, include credit impairment
provisions, taxes, fair value of financial
instruments, goodwill and intangible assets,
pensions and post-retirement benefits, the
calculation of RWAs, capital and liquidity
metrics, and provisions including conduct
and legal, competition and regulatory
matters (please refer to the notes to the
audited financial statements for further
details).
There is a risk that if the judgement
exercised, or the estimates or assumptions
used, subsequently turn out to be incorrect
or are altered as a result of assurance work
and subsequent feedback from the Group's
regulators, this could result in material
losses to the Group, beyond what was
anticipated or provided for, including as a
result of changes to treatments or stated
capital or liquidity positions  in regulatory
returns and capital and liquidity  disclosures.
If capital and liquidity requirements are not
met as a result of changes in interpretation,
compliance with the Group's distribution
policy could be impacted and/or additional
measures may be required to strengthen the
Group's capital or leverage position, which
may also lead to the Group's inability to
achieve stated targets.
Further development of accounting
standards and regulatory interpretations
could also materially impact the Group’s
results of operations, financial condition and
prospects.
j) Tax risk
The Group is required to comply with the
domestic and international tax laws and
practice of all countries in which it has
business operations. There is a risk that the
Group could suffer losses due to additional
tax charges, other financial costs or
reputational damage as a result of failing to
comply with such laws and practice
(including where the Group’s interpretation
of such laws differs from the interpretation
of tax authorities), or by failing to manage
its tax affairs in an appropriate manner, with
much of this risk attributable to the
international structure of the Group. In
addition, the introduction of new
international tax regimes, increasing tax
authority focus on reporting and disclosure
requirements around the world as well as the
digitalisation of the administration of tax
have the potential to increase the Group’s
tax compliance obligations further.
In 2023, the UK Government enacted
legislation on the OECD Inclusive
Framework on Base Erosion and Profit
Shifting Pillar Two Framework introducing
a global minimum tax rate of 15%. The
UK’s Pillar Two rules applied from 1
January 2024 and increased the Group's tax
compliance obligations. In the US, the
corporate alternative minimum tax on
adjusted financial statements income
introduced by the Inflation Reduction Act
became effective on 1 January 2023. These
tax regimes have required system and
process changes that introduce additional
operational risks.
k) Ability to hire and retain appropriately
qualified employees
As a regulated financial institution, the
Group requires diversified and specialist
skilled colleagues. The Group’s ability to
attract, develop and retain a diverse mix of
talent is key to the delivery of its core
business activity and strategy. This is
impacted by a range of external and internal
factors, such as the Group's reputation,
macroeconomic factors (including increased
competition for limited resources during
economic growth periods), governmental
factors (including labour, immigration and
related policies in the jurisdictions in which
the Group operates), regulatory factors
(including compensation restrictions for
senior executives), and operational factors
(including adequate processes and systems
to support the hiring and retention of
qualified employees).
Failure to attract or prevent the departure of
appropriately specialised employees could
have a material adverse effect on the
Group’s business, results of operations,
financial condition and prospects.
Additionally, this may result in disruption to
service which could in turn lead to customer
harm and reputational damage.
vi) Model risk
Model risk is the potential for adverse
consequences from decisions based on
incorrect or misused model outputs and
reports. The Group relies on models to
support a broad range of business and risk
management activities, including informing
business decisions and strategies, measuring
and limiting risk, valuing exposures
(including the calculation of impairment),
conducting stress testing, calculating RWAs
and assessing capital adequacy, supporting
new business acceptance, risk and reward
evaluation, managing client assets, and
meeting reporting requirements.
Models are imperfect representations
of reality as they rely on simplifying
assumptions; as such they are subject to
intrinsic uncertainty as well as errors and
inappropriate use.
This may be exacerbated when dealing with
unprecedented scenarios, as was the case
during the COVID-19 pandemic, when
simplifying assumptions were required due to
the lack of reliable historical reference points
and data. Model uncertainty, errors and
inappropriate use may result in (among other
things) the Group making inappropriate
business decisions and/or inaccuracies or
errors in the Group's risk management and
regulatory reporting processes.
In addition, the rapid development of AI,
especially agentic AI, creates further
challenges due to the unique and heightened
risks presented by these model types.  This
includes risks arising from AI hallucinating
and providing false information, the
exacerbation of bias and fairness risk due to
the automation of outcomes and the absence
or insufficiency of human oversight
(particularly relating to agentic AI). This
could result in a significant financial loss,
imposition of additional capital requirements,
enhanced regulatory supervision and
reputational damage, all of which could have
a material adverse effect on the Group’s
business, results of operations, financial
condition and prospects.
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For further details on the Group’s approach to
model risk, refer to the model risk
management and model risk performance
sections and the section on “New and
emergent technology".
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Material existing and emerging risks (continued)
vii) Compliance risk
Compliance risk is the risk of poor outcomes
for, or harm to, customers, clients and
markets, arising from the delivery of the
Group’s products and services (conduct risk)
and the risk to the Group, its clients,
customers or markets from a failure to
comply with the laws, rules and regulations
(LRR) applicable to the firm.
Previously, financial crime risk was
managed as part of compliance risk, but was
elevated to a principal risk in the ERMF,
effective from 1 January 2025. 
Consequently, the Compliance Risk
taxonomy at the Group was revised to better
reflect material and emerging risks.
Compliance risks have been categorised into
six core areas, including:
a) Wholesale conduct risk
The Group’s businesses are exposed to risk
of detriment to colleagues, customers or
market participants as a result of failures to
adhere to proper standards of wholesale
conduct when carrying out the  Group’s
business activities.
Examples of wholesale conduct which could
have a material adverse effect on business
include: (i) undertaking business
communications via unauthorised channels
and / or inappropriate conduct or behaviour;
(ii) business conflicts of interest that lead to
the detriment of customers or market
participants; (iii) trade lifecycle processes
that do not meet regulatory requirements or
harm market participants; (iv) the risk of
engaging in insider dealing behaviours or
breaching of information barriers; and (v)
the risk of engaging or attempting to engage
in market manipulation.
b) Customer protection risk
The Group must ensure that its customers,
particularly those that are vulnerable, are
able to make well-informed decisions on
how best to use our financial services and
understand the protections available to them
if something goes wrong. Poor customer
outcomes can result from the failure to: (i)
design and distribute products and services
that deliver good customer outcomes; (ii)
remediate, provide redress, or appropriately
respond to complaints; (iii) identify and
safeguard client money and assets, including
deposits; (iv) manage investment products
and services in line with customer
expectation; and (v) provide customer
services that deliver good customer
outcomes.
c) Product design and review risk
Products and services must meet the needs
of clients, customers, markets and the Group
throughout their life cycle. However, there is
a risk that the design and review of the
Group’s products and services fail to
reasonably consider and address potential or
actual negative outcomes for customers,
which may result in customer harm,
enforcement action (including regulatory
fines and/or sanctions), redress and
remediation and reputational damage. Both
the design and review of products and
services are a key area of focus for
regulators and the Group.
d) Regulatory compliance risk
The Group must ensure that business
activities, and those carrying them out,
observe relevant laws, codes, rules and
regulations that are applicable to them. We
must also ensure our employees are
adequately supervised, manage personal
conflicts of interest, and disclose activities
which may harm customers, the Group and
the markets in which the Group operates.
Regulators around the world continue to
emphasise the importance of culture and
personal accountability and enforce the
adoption of adequate internal reporting and
whistleblowing procedures to help to
promote appropriate conduct and drive
positive outcomes for customers, colleagues,
clients and markets. The requirements and
expectations of the UK Senior Managers
Regime, Certification Regime and Conduct
Rules reinforce additional accountabilities
for individuals across the Group, with an
increased focus on governance and rigor,
with similar requirements also introduced in
other jurisdictions globally. Failure to meet
these requirements and expectations may
lead to regulatory sanctions, both for the
individuals and the Group.
e) Data privacy risk
The Group must ensure that personal data is
handled in a way that meets data privacy
laws, rules and regulations and the rights and
expectations of individuals. We do this by
establishing mechanisms to govern and
oversee the use of personal data and
managing personal data in line with
individuals’ rights and expectations. Any
failure complying with applicable rules, laws
and regulations may subject the Group to
potential contractual liability, claims,
litigation, fines; reputational damage; and
cause enhanced regulatory oversight.
f) Laws, rules and regulations risk
The Group  is subject to a range of laws,
rules and regulations. A failure to comply
with these may have an adverse effect on the
Group’s business, customers and the
markets within which it operates and could
result in reputational damage, penalties,
damages or fines.
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For further details on the Group’s approach to
compliance risk, refer to the compliance risk
management and compliance risk
performance sections.
viii) Financial crime risk
Financial crime risk is the risk that the
Group and its associated persons (employees
or third parties) commit or facilitate
financial crime, and/or the Group’s products
and services are used to facilitate financial
crime.
Financial crime risk management
incorporates anti-bribery & corruption, anti-
money laundering (including terrorist
financing), tax evasion facilitation and
sanctions risks (including proliferation
financing).  The Group is subject to laws and
regulations governing these areas, including
“failure to prevent” offences whereby the
Group  may be liable for failure to prevent
crimes carried out by persons acting on its
behalf.
Bribery and corruption occur where a person
improperly obtains or retains business,
improperly secures a business or personal
advantage and induces another person to
perform their role in breach of an
expectation of good faith, impartiality, or
trust. Risks related to bribery and corruption
may arise for the Group  in connection with
(i) employees/prospective employees who
have connections to external stakeholders,
Politically Exposed Persons, or public
officials; (ii) different types of payments and
expenses such as facilitation payment
requests, gifts and entertainment, charitable
donations, commercial sponsorships and
political donations; (iii) certain types of
funding provided to customers with
increased exposure to public officials; (iv)
third parties who are engaged by Barclays to
win or retain business; (v) Barclays
proprietary investments, joint ventures and
mergers and acquisition or (vi) suppliers
who act for and on behalf of the Group .
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Material existing and emerging risks (continued)
Money laundering, the processing of assets
derived from criminal activity, and terrorist
financing have been identified as major
threats to the international financial services
community and therefore to the Group. The
UK has legislation designed to manage the
risk of money laundering and to combat
terrorism (together ‘AML’) and outlines the
offences and penalties for failing to comply.
This legislation, together with regulations,
rules and industry guidance, forms the
cornerstone of AML obligations for UK
firms. The requirements of UK legislation
apply to the Group globally and as a
transatlantic bank, Barclays AML standards
take account of US AML requirements, in
addition to the EU and other jurisdictions in
which we operate.
The Group  also takes account of guidance
issued by bodies such as the Wolfsberg
Group.
Sanctions are restrictions on activity with
targeted countries, regions, governments,
entities, individuals, and industries that are
imposed by bodies such as the European
Union (EU), the United Nations (UN),
(including but not limited to the proliferation
of nuclear, chemical, or biological weapons).
As a global financial institution, The Group
must comply with applicable sanctions laws,
rules and regulations in every jurisdiction in
which it operates, or which apply to it
because of the place of incorporation of its
Group members. In order to protect its
reputation and other legitimate business
interests, in certain circumstances, Barclays’
sanctions risk appetite may be more
conservative than its legal obligations.
Tax evasion is a financial crime and a
predicate offence to money laundering in the
UK and in many other countries in which we
operate. The Group  may be exposed to
facilitation risks associated with tax evasion
by virtue of its interactions with customers
and clients or in connection with employees
or third parties acting on our behalf.
Failure to appropriately manage these
financial crime risks may undermine market
integrity and may result in harm to the
Group’s clients, customers, counterparties or
employees, diminished confidence in
financial products and services, damage to
the Group's reputation, regulatory breaches
and/or financial penalties.  . 
ix) Reputation risk
Reputation risk is the risk that an action,
transaction, investment, event, decision or
business relationship will reduce trust in the
Group’s integrity and/or competence.
Any material lapse in standards of integrity,
compliance, customer service or operating
efficiency may represent a potential
reputation risk. Stakeholder expectations
constantly evolve, and so reputation risk is
dynamic and varies between geographical
regions, groups and individuals. A risk
arising in one business area can have an
adverse effect upon the Group’s overall
reputation and any one transaction,
investment or event (in the perception of key
stakeholders) can reduce trust in the Group’s
integrity and competence.
The  Group’s association with sensitive
topics and sectors has been, and in some
instances continues to be, an area of concern
for stakeholders, including: (i) the financing
of, and investments in, businesses which
operate in sectors that are sensitive because
of their relative carbon intensity or local
environmental impact; (ii) potential
association with human rights violations
(including combating modern slavery) in the
Group’s operations or supply chain and by
clients and customers; and (iii) the financing
of businesses which manufacture and export
military and riot control goods and services.
Reputation risk could also arise from
negative public opinion about the actual, or
perceived, manner in which the Group
(including its employees, clients and other
associations) conducts its business activities,
or the Group’s financial performance, as
well as actual or perceived practices in
banking and the financial services industry
generally.
Modern technologies, in particular online
social media channels and other broadcast
tools that facilitate communication with
large audiences in short time frames and
with minimal costs, may significantly
enhance and accelerate the distribution and
effect of damaging information and
allegations. Negative public opinion may
adversely affect the Group’s ability to retain
and attract customers, in particular,
corporate and retail depositors, and to retain
and motivate staff. It could also have a
material adverse effect on the Group’s
business, results of operations, financial
condition and prospects. Claims of potential
greenwashing arising from sustainability-
related statements made
by the Group may also give rise to
reputation risk.
In addition to the above, reputation risk has
the potential to arise from operational issues
or conduct matters which cause harm to
customers, clients, market integrity,
effective competition or the Group (refer to
‘iv) Operational risk’ above).
For further details on the Group’s approach
to reputation risk, refer to the reputation risk
management and reputation risk
performance sections.
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For further details on the Group’s approach to
reputation risk, refer to the reputation risk
management and reputation risk performance
sections.
x) Legal risk and legal, competition and
regulatory matters
The Group conducts diverse activities in a
highly regulated global market which
exposes it and its employees to legal risk
arising from: (i) the multitude of laws, rules
and regulations that apply to the activities it
undertakes, which are highly dynamic, may
vary between jurisdictions and/or conflict
(particularly in relation to issues perceived
as politically sensitive, such as policies and
initiatives around diversity, equity and
inclusion or sustainability), and may be
unclear in their application to particular
circumstances especially in new and
emerging areas; and (ii) the diversified and
evolving nature of the Group’s businesses
and business practices. In each case, this
exposes the Group and its employees to the
risk of investigation or enforcement action,
loss or the imposition of penalties, damages
or fines from the failure of members of the
Group to meet applicable laws, rules,
regulations or contractual requirements or to
assert or defend their intellectual property
rights. Legal risk may arise in relation to any
number of the material existing and
emerging risks identified above.
The risk of non-compliance with the
relevant rules and regulations may manifest
itself where regulatory rules take the form of
principles or outcome-based regulation.
Uncertainty in regulatory expectations
(including as a result of interpretation of
principles-based regulation) may also lead to
the risk that a regulator or another public
body may look back at the Group’s
historical conduct and find that there has
been a mismatch between the prevailing
market practices at the relevant time and the
regulatory expectations, guidance or
interpretations that have since developed.
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Material existing and emerging risks (continued)
A breach of applicable laws, rules and/or
regulations by the Group or its employees
could result in criminal prosecution,
regulatory censure, withdrawal or restriction
of regulatory authorisations, licences and
permissions, potentially significant fines,
remedial orders and other sanctions in the
jurisdictions in which the Group operates.
Where clients, customers or other third
parties are harmed by the Group’s conduct,
this may also give rise to civil legal
proceedings, including class actions. In this
regard, the growing claimant law firm
market and the globalisation of class actions
have enabled mass tort litigation and multi-
claimant litigation on matters relating to
competition, data breaches and
sustainability.
Any such litigation could lead to
unmeritorious or speculative claims,
inconsistent outcomes and the potential for
disproportionate costs and burdens for the
Group.
Clients and customers of the Group who
qualify as eligible complainants under the
Financial Services and Markets Act (as
amended) may also bring complaints against
the Group before the Financial Ombudsman
Service (FOS). As the Ombudsman has a
relatively high degree of discretion when
adjudicating complaints, dispute resolution
through the FOS is inherently more
uncertain than adjudication through the
courts in traditional civil legal proceedings.
FOS decisions have knock-on impacts on
the Group, as the Group is required under
the relevant regulatory rules to consider and
take appropriate measures to provide redress
to customers who may have suffered similar
detriments but have not complained.
Other legal disputes may also arise between
the Group and third parties relating to
matters such as breaches or enforcement of
legal rights or obligations arising under
contracts, statutes or common law. Adverse
findings in any such matters may result in
the Group being liable to third parties or
may result in the Group’s rights not being
enforced or not being enforced in the
manner intended or desired by the Group.
Following the landmark Supreme Court
judgment in Johnson v FirstRand Bank Ltd
(London Branch) (t/a MotoNovo Finance)
[2025] UKSC 33, which found that an unfair
relationship under the Consumer Credit Act
1974 existed between a motor finance lender
and its customer based on the particular facts
of that case, the FCA is consulting on an
industry-wide compensation scheme for
affected motor finance customers.
The FCA has stated that, if it introduces a
redress scheme, it expects to publish a policy
statement and final rules in February or
March 2026, with compensation to
consumers beginning later in 2026. The
nature, extent and timing of any remediation
action, if required, under the FCA
compensation scheme remain uncertain.
Further details of legal, competition and
regulatory matters to which the Group is
currently exposed are set out in Note 25. In
addition to matters specifically described in
Note 25, the Group is engaged in various
other legal proceedings which arise in the
ordinary course of business.
The Group is also subject to requests for
information, investigations and other
reviews (including skilled person reviews)
by regulators and other public bodies. These
may be in connection with business
activities in which the Group is, or has been,
engaged, or areas of particular regulatory
focus, such as financial crime, money
laundering or terrorist financing. In addition,
regulatory authorities' approaches and
expectations, including their policies and
priorities for enforcement investigations or
actions, may change from time to time. The
Group may also (from time to time) be
subject to claims and/or legal proceedings
and other investigations relating to financial
and non-financial disclosures made by
members of the Group (including, but not
limited to, regulatory capital and liquidity
reporting and sustainability disclosures).
Financial institutions, including the Group,
may face increasing litigation, conduct,
enforcement and contract liability risks
related to climate change, environmental
degradation and other social, governance
and sustainability-related issues as a result of
their business activities. There are an
increasing number of new climate and
sustainability-related laws and regulations,
many of which are beginning to diverge
between jurisdictions. Divergence has also
been notable in respect of diversity, equity
and inclusion, where the enforcement
landscape and legal obligations in certain
jurisdictions are increasingly at odds with
agendas in others. In particular, in the US,
changing federal enforcement priorities and
legal interpretations regarding diversity and
inclusion programmes present unknown and
evolving risks.
Broader climate and sustainability-related
legislation is also at risk of imposing
requirements on international companies
which do not align with regulatory
frameworks in other jurisdictions in which
those companies operate in some cases
meaning that multiple sets of diverging
jurisdictional requirements are being applied
to the same company.
There is growing demand from investors and
customers for sustainable products and
services as well as greater transparency in
respect of business operations. This has been
accompanied by increased regulatory and
NGO scrutiny which can create litigation or
enforcement risk, either for not disclosing
relevant information or due to the
information disclosed.
In particular, there has been an increasing
focus on greenwashing, with greater
consumer protection powers afforded to the
Competition and Markets Authority under
the Digital Markets, Competition and
Consumers Act 2024 which can be used to
tackle greenwashing.
Certain stakeholders have taken legal action
(including under "soft law" mechanisms)
against the Group and others (including
regulators, campaign groups and customers)
may decide to do so in the future for
allegedly financing or contributing to
climate change, environmental degradation
and other social, governance and
sustainability-related issues, or because the
Group's response to climate change or other
sustainability factors is perceived to be
ineffective, insufficient or inappropriate,
including relative to the Group's stated
ambitions.
On the other hand, laws, regulatory
processes and policies seeking to restrict or
prohibit doing certain business with entities
are often identified as "boycotting" or
"discriminating" against particular
industries. In certain jurisdictions there has
been a push towards policies and regulation
which restrict consideration of sustainability
factors in investment processes or otherwise,
in order to protect the energy and other high
carbon sectors from any risks of divestment
or challenges in accessing finance.
The outcome of legal, competition and
regulatory matters, both those to which the
Group is currently exposed and any others
which may arise in the future, is difficult to
predict (and any provision made in the
Group’s financial statements relating to
those matters may not be sufficient to cover
actual losses).
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Material existing and emerging risks (continued)
In connection with such matters, the Group
may incur significant expense, regardless of
the ultimate outcome, and any such matters
could expose the Group to any of the
following outcomes: substantial monetary
damages or settlements (including with
respect to third-party litigation funding) and/
or fines; remediation of affected customers
and clients; other penalties and injunctive
relief; additional litigation; criminal
prosecution; the loss of any existing agreed
protection from prosecution; regulatory
restrictions on the Group’s business
operations including the withdrawal or
restriction of authorisations, licences or
permissions; increased regulatory
compliance requirements or changes to laws
or regulations; suspension of operations;
public reprimands or censure; loss of
significant assets or business; a negative
effect on the Group’s reputation; loss of
confidence by investors, counterparties,
clients and/or customers; risk of credit rating
agency downgrades; potential negative
impact on the availability and/or cost of
funding and liquidity; and/or dismissal or
resignation of key individuals.
In light of the uncertainties involved in legal,
competition and regulatory matters, there
can be no assurance that the outcome of a
particular matter or matters (including
formerly active matters or those arising after
the date of this Annual Report) will not have
a material adverse effect on the Group’s
business, results of operations, financial
condition and prospects.
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Principal risk management
Climate risk management
In Barclays' Climate Risk Framework
(CRF), climate risk is defined as the risk of
financial losses arising from climate change,
through physical risks and risks associated
with transitioning to a lower carbon
economy.
Overview
The Group has developed the CRF for
managing financial and operational risks
stemming from climate change. It is
underpinned by the Climate Risk Policy and
Climate Risk Standard. The CRF, Climate
Risk Policy and Climate Risk Standard
apply to Barclays' business activities, with a
focus on lending, capital markets and
investments.
Barclays' approach to managing climate risk
is proportionate to the level of risk it faces,
with a focus on prioritising and monitoring
of material physical and transition risks
within Barclays' portfolios (for physical and
transition risk definitions, please see the
Barclays Climate Strategy section on page
68). The approach is customised to reflect
portfolio characteristics, size and exposure
to specific climate risk drivers.
Climate risk is recognised as a driver of
other existing financial risks (Credit,
Market, Treasury and Capital) and 
operational risks, and is not treated as a
standalone risk type. The non-financial risks
(e.g. reputation risks) associated with
climate change continue to be managed
under their respective frameworks.
To operationalise its CRF, Barclays has and
continues to implement new processes,
tools, models and data repository as
applicable, whilst also enhancing its existing
ones. The Group regularly reviews its
approach and practices for alignment with
regulatory developments and industry-
standard practices for climate risk. Barclays
has designed and implemented targeted
controls to manage climate-related risks.
Organisation, roles and responsibilities
The Group Head of Climate Risk is the 
accountable executive for the management
and oversight of climate risk.
On behalf of the Board, the BRC plays an
important role in overseeing and challenging
the Group's progress towards achieving its
climate targets and assessing the impact of
climate risks on the Group's overall risk
profile and financial position. The Group
and its legal entities have various
governance structures, including committees
and forums, to oversee and manage climate
risk effectively. Additionally, Heads of
Climate Risk have been appointed across
key Barclays legal entities (as applicable) to
support the oversight and management of
climate risk.
Barclays has implemented controls to
manage climate-related risks. The Climate
Risk Control Forum provides oversight of 
climate related controls, including reviewing
risk events, policy and issues management.
Please see pages 160-161 for further details
on the governance structures and primary
accountable executives responsible for
managing climate risk.
Risk appetite
Barclays' approach to setting risk appetite
for climate risk is aligned with its ambition
to be a net zero bank by 2050 and its
commitment to align its financing with the
goals and timelines of the Paris Agreement,
including working towards its 2030 financed
emissions reduction targets. Climate risk
considerations have been included in the risk
appetite qualitative statements and
quantitative constraints.
The risk appetite for climate risk is managed
through risk limits, triggers and indicators
set across different Principal Risks
(including Credit Risk, Market Risk and
Treasury & Capital Risk), portfolios, sectors,
asset classes and products. Regular
monitoring, reporting and governance
provide oversight so that exposures remain
within the appetite and corrective actions are
taken to address any breaches or excesses.
The Group continues to regularly review its
risk appetite and makes enhancements to
maintain alignment with the Group's
strategic objectives as a part of its business
planning process. The risk appetite is
formally reviewed and approved by the
Board annually.
Please see page 64 of the Barclays
Transition Update for further details on
Barclays' climate risk appetite.
Risk Identification
Barclays employs a multi-layered risk
identification approach, beginning with the
analysis of transmission channels through
which climate risk can drive risks in
Barclays' traditional risk categories.
Horizon scanning is conducted to identify
emerging risk themes, potential risk drivers,
and key regulatory updates.
Assessments are performed to identify and
analyse the vulnerability of different
geographies and industry sectors to various
physical and transition risk drivers.
Countries and sectors judged to be at
elevated risk are subject to heightened risk
management. Refer to page 216 for details
on sector exposures.
To identify property level physical hazards
for Barclays' asset-backed lending and
financing portfolios such as Private Bank
and Wealth Management, Mortgages and
Structured Lending and Financing
portfolios, Barclays uses third party data
providers in addition to the internal data
sources.
Climate risks identified through these
processes guide Barclays in defining
priorities and focus areas for granular
assessment within principal risk categories, 
such as Credit, Market, and Operational risk.
The below table provides examples of how
Barclays' CRF considers potential key
effects  of climate risk drivers on Barclays'
financial and operational Principal Risk
types. 
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Principal risk management (continued)
Principal Risk
Example effects of climate risk drivers
Credit risk
A changing climate (i.e. more frequent and more intense physical hazards) and society’s response (i.e. increased transition
factors such as new policies or technologies to reduce carbon emissions) impacts credit risk. The impact on credit risk
relates to the failure of clients, customers or counterparties to meet their obligations as a result of physical and transition
risks, which may lead to potential losses and/or exposures outside Barclays' risk appetite in retail and wholesale credit
portfolios. Climate change can drive direct impacts such as damage to fixed assets from physical hazards, leading to
changes in output and increased costs. Indirect impacts may include material disruptions to supply chains and shifting
demand for goods and services. Transition risk factors such as low-carbon policies or technologies could also change the
value and creditworthiness of counterparties, clients and customers.
Market risk
The impact on market risk relates to potential adverse changes in the value of Barclays' assets and liabilities from
fluctuations in market variables as a result of physical and transition risks, which may lead to potential losses due to
changes in equity and commodity prices and credit spreads. Either physical hazards or transition risk factors have the
potential to trigger large, sudden and negative price adjustments where climate risk has not yet been incorporated into
prices, driving additional market risk. Fluctuations in markets and prices in susceptible sectors or countries could drive
losses to the value of Barclays' assets and liabilities.
Treasury & capital risk
The impact on treasury & capital risk relates to the impact on the capital requirements and liquidity funding requirements
as a result of physical and transition risks, which may lead to changes in capital plans, funding plan requirements, asset
and liabilities management and exposures to changes in interest rates. Climate events can drive treasury & capital risk as
counterparties draw down deposits and credit lines. Physical hazards or transition factors could lead to increased
volatility, which could in turn change the value of investments and drive changes to funding requirements and
accessibility, capital planning, capital requirements, or hedging methodologies.
Operational risk
Physical hazards and transition risk factors can lead to impacts on Barclays' own operations including damage or
unsuitability of premises, disruption to business operations and supply chain and ability to recover from outages (e.g.
caused by workforce, technology and third-party service providers). For example, extreme weather events can impact the
operation of bank offices, branches, and support facilities such as data centres. The transition to a low-carbon economy
can lead to changes in operational processes; for example, to mitigate climate impacts we need to decarbonise our
buildings or requirements to achieve more carbon efficient buildings. Transition risks can also drive secondary impacts on
operational risks such as the risk of misreporting as a result of enhanced regulatory disclosures requirements, or physical
security breaches and branch closures as a result of protests related to Barclays' lending activities.
Risk Register and Materiality Assessment
Barclays uses its Risk Register process to
assess the potential effects of climate risk
drivers on principal risks and its portfolios.
The Group Risk Register contains risks that
may impact forward-looking business plans
of the Group and its key legal entities and
business units. The materiality of climate
risks is derived either quantitatively
(typically based on stress testing) or through
qualitative estimations. The potential impact
is evaluated based on an adverse but
plausible stress scenario. The Risk Register
process has been extended to cover
materiality assessment over the short,
medium and long term for climate risk
(please see page 33 for further details).
Climate risk is assessed as having a higher
materiality rating within the Group Risk
Register for credit risk and treasury &
capital risk than across other principal risk
categories. The Group Risk Register is
refreshed on at least an annual basis and is
subsequently used to support strategic
planning and risk management activities.
Risk assessment
The Group has developed a suite of tools
and practices to assess climate risk,
leveraging both qualitative insights and
quantitative techniques. These tools and
practices enable evaluation of potential
exposures and vulnerabilities across
portfolios of other principal risk types.
For credit risk, Barclays has integrated
climate risk considerations into key
processes of the credit lifecycle, including 
credit assessment, annual review and
transaction approval processes. The Climate
and Environmental Lens questionnaire is
used to evaluate climate physical risks,
climate transition risks and environmental
risks (as relevant) for corporate clients
operating in elevated risk sectors. The
outputs from Climate and Environmental
lens assessments are used to inform various
credit processes. Climate risk factors are
included in the downside cashflow
modelling within the credit analysis process,
and influence internal credit ratings when
there is demonstrable evidence that such
factors can have material adverse impact on
the counterparty’s financial position.
For the UK Mortgage portfolio, where
appropriate, evaluation for climate risks is
considered in the property valuation and
credit-granting  processes. Barclays actively
monitors concentrations of physical risk in
the BUK Mortgage portfolio and manages
these as appropriate - focus to date has been
on managing risk across the highest flood
risk bands. Additionally, Energy
Performance Certificate (EPC) ratings have
been identified and assessed  for portfolios
that are particularly vulnerable to transition
risk.
For market risk, the impact of climate risk is
measured by applying a multi-asset
combined stress scenario, which stresses the
core risks susceptible to climate risks over
long and short-term horizons (short-term is
anything less than 10 days, while long-term
is anything longer than 10 days). The
estimated impact is calculated and reported
internally on a weekly basis. The pattern of
stress losses arising from the stress scenario
is used to estimate and set ongoing limits,
under which Barclays monitors and controls
market risk arising from climate change.
For treasury and capital risk (TCR), climate
risk considerations have also been
incorporated into the Internal Capital
Adequacy Assessment Process (ICAAP) and
Liquidity Adequacy Assessment Process
(ILAAP). The climate-related risk variables
and stress scenarios have been integrated in
the Group-wide internal stress testing
framework to understand and quantify
potential impact on Barclays' capital position
(refer to page 106 for more details). Further,
TCR considerations also include the
assessment of liquidity and pension risk.
For liquidity risk, assessments are informed
by the application of industry and country
classifications and evaluated using internal
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Principal risk management (continued)
stress testing and portfolio-specific analysis
to determine material areas of climate risk
(e.g. by asset class or product type) that
could impact funding and liquidity ratios. 
For pension risk, key risk indicators based
on the impact of physical and transition risk
drivers on the pension fund have been
defined. These are reviewed and monitored
on a quarterly basis.
For operational risk, the primary objective is
to ensure resilience against physical climate-
related events. Climate risks are assessed
within existing business-as-usual operational
risk processes, with climate considerations
embedded into premises management and
operational recovery planning to strengthen
business continuity and response
capabilities. Climate risk factors have been
integrated into Structured Scenario
Assessments, which capture extreme but
plausible operational tail risks. In addition to
this, Barclays’ material third party suppliers’
vulnerabilities to physical risk events are
assessed, and where appropriate, control
requirements are set to manage these risks.
For further details on reputational risk, refer
to the Managing Impacts in lending and
financing section.
Barclays' work on assessing climate-related
risks has focused on the short (0-1 year) and
medium term (1-5 years) horizons, in line
with our financial planning cycle. However,
the longer-term climate (> 5 years) risks
have been considered using both quantitative
approaches, such as reverse stress testing,
and qualitative analysis.
Risk monitoring and reporting
Barclays has adopted an integrated approach
to managing and mitigating climate risks,
combining continuous monitoring at a
portfolio level, and bottom-up transaction-
level assessments.
At the portfolio level, Barclays translates its
climate risk appetite into a series of limits,
triggers, and indicators to control risk-taking
across different Principal Risks (including
Credit Risk, Market Risk and Treasury &
Capital Risk), portfolios, material sectors,
asset classes and products. These limits are
subject to regular monitoring and reporting
to the relevant governance forums and
committees.
At a transaction level, Barclays integrates
climate considerations into credit
decisioning and underwriting processes.
Enhanced oversight and additional scrutiny
have been introduced for new deals
originated in elevated climate risk sectors,
particularly those where Barclays has set
sector targets and/or external position
statements. Within the Global Markets
business activities (Lending/Underwriting
Structured Finance), new guidelines have
been implemented to support new
transactions and annual reviews across
portfolios (including Commercial /
Residential Real Estate, ABS, CLOs,
Structured Credits and Equities). The
guidelines and criteria for additional scrutiny
are reviewed  and updated regularly.
Barclays' bespoke tool BlueTrack™ is used
for measuring emissions and setting
emission reduction sector targets for its
financed portfolio. Currently, BlueTrack™
covers nine sectors as mentioned in pages
32-56. Barclays has developed the Client
Transition Framework (CTF) to evaluate
corporate clients' progress towards low-
carbon business models. Details of the
clients in scope of the CTF and its
methodology are on page 39. The client CTF
scores and emissions data from BlueTrack™
are further used to inform key risk
management practices, including risk
monitoring, setting limits, managing
concentrations, credit decisions and  stress
testing exercises.
Stress testing, scenario analysis, ICAAP,
and ILAAP are also used by Barclays to
manage and mitigate financial risks. These
exercises help the assessment of Barclays'
resilience under adverse scenarios, with the
aim of ensuring the bank maintains
sufficient capital and liquidity buffers to
withstand shocks. For further details on
Barclays' approach to scenario analysis,
please see page 64-67.
Climate risk-related management
information packs, including exposure and
risk metrics for climate risk, are produced
and reported to various committees and
governance forums, including CRC. The
oversight by committees within Group and
its legal entities seek to ensure proper
oversight and monitoring of climate-
sensitive exposures.
Barclays seeks to continuously monitor
regulatory developments, including
emerging disclosure standards on climate
and wider sustainability areas, and build
internal capabilities to meet these new
requirements. This also includes
strengthening our scenario analysis
capabilities and evaluating the feasibility of
conducting scenario analysis for longer time
horizons. During 2025, Barclays conducted
an exploratory exercise to extend climate
scenario analysis from a 5 year period to a
10 year period. We continue to reflect on the
outcomes of this exercise to deepen our
understanding and support the further
development of long term assessment
capabilities.
Key enhancements
Barclays remains committed to maintaining
a robust risk management framework for
climate risk, with a continued focus on
achieving greater maturity and integration
across its operational processes. In 2025,
notable enhancements were made in the
following areas:
•The climate risk models within Barclays'
capital assessment framework have been
further refined and updated in line with
the strategic plan to advance modelling
capabilities. These models undergo
independent model validation to ensure
robustness and regulatory alignment.
•The physical risk assessment capabilities
have been strengthened to ensure greater
consistency in scenario design across
diverse hazards and geographies. These
enhancements also enable the integration
of secondary transmission channels
including insurance market dynamics,
changes in consumer preferences and
additional macroeconomic variables.
•Barclays has continued to enhanced its
control environment for climate risk by
implementing new controls, reinforcing
existing ones and developing a
comprehensive control library to support
consistent monitoring and adherence.
•In response to regulatory requirements,
progress has been made within Barclays
Europe to embed nature risk into its stress
testing framework and ICAAP
assessments, compared with last year's
exploratory exercise. This includes
enhancements to stress testing models,
and the adoption of a joint climate- and
nature-informed scenario narrative. The
focus was on key nature-related risk
drivers, including pollution, water stress.
land use change, soil degradation, decline
in pollinators and waste management
(including recycling acceleration). 
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Principal risk management (continued)
Credit risk management (audited)
The risk of loss to the Group from the failure
of clients, customers or counterparties,
including sovereigns, to fully honour their
obligations to the Group, including the
whole and timely payment of principal,
interest, collateral and other receivables.
Overview
The credit risk that the Group faces arises
from wholesale and retail loans and
advances together with the counterparty
credit risk arising from derivative contracts
with clients' trading activities, including debt
securities, settlement balances with market
counterparties, fair value through other
comprehensive income (FVOCI) assets and
reverse repurchase loans.
Credit risk management objectives are to:
•maintain a framework of controls to
oversee credit risk
•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,
including risk return objectives, and
avoiding undesirable concentrations
•monitor credit risk and adherence to
agreed controls.
Organisation, roles and responsibilities
The first line of defence has primary
responsibility for managing credit risk
within the risk appetite and limits set by the
Risk function, supported by a defined set of
policies, standards and controls. In the
entities, business risk committees (attended
by the first line) monitor and review the
credit risk profile of each business unit,
where the most material issues are escalated
to the Retail Credit Risk Management
Committee, Wholesale Credit Risk
Management Committee and Group Risk
Committee.
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 greater in
number but lesser in value and are,
therefore, managed in aggregated segments.
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 strategies 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.
The credit risk management teams in each
legal entity are accountable to the relevant
Legal Entity CRO, who reports to the Group
CRO.
For wholesale portfolios, credit risk
managers are organised in sanctioning teams
by geography, industry and/or product. In
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 assigned
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 a Senior Credit Officer. For
exposures in excess of the Senior Credit
Officer’s authority, approval by Group
Senior Credit Officer/Board Risk Committee
is also required. The Group Credit Risk
Committee, attended by Senior Credit
Officers, provides a formal mechanism for
the Group Senior Credit Officer to exercise
the highest level of credit authority over the
most material Group single name exposures.
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
Credit risk exposures can be reduced by
applying netting and set-off. For derivative
transactions, the Group’s normal practice is,
on a legal entity basis, 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
•wholesale lending: a fixed charge over
commercial property and other physical
assets, in various forms
•other retail lending: includes charges over
other physical assets; second lien charges
over residential property; and finance
lease receivables
•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
•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.
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Principal risk management (continued)
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 three 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
•first loss exposures across pools of credit
risk can be hedged via synthetic
securitisation structures, typically via
CLN (credit linked notes) issuance. As
these are fully funded upfront they
provide for a direct reduction in credit
risk exposure on referenced pools.
In addition, referenced pools of assets can
be securitised with specific tranches of risk
sold to investors to provide direct reduction
in credit risk exposures.
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Detailed policies are in place to appropriately
recognise and record credit risk mitigation.
For more information, refer to pages 131 to
134 of the Barclays PLC Pillar 3 Report 2025
(unaudited).
Governance and oversight of ECLs
under IFRS 9
The Group’s organisational structure and
internal governance processes oversee the
estimation of ECL across several areas,
including: i) setting requirements in policy,
including key assumptions and the
application of key judgements; ii) the design
and execution of models; and iii) review of
ECL results.
i) Impairment policy requirements are set
and reviewed regularly, at a minimum
annually, to maintain adherence to
accounting standards. Key judgements
inherent in policy, including the estimated
life of revolving credit facilities and the
quantitative criteria for assessing the
significant increase in credit risk (SICR), are
separately supported by analytical study. In
particular, the quantitative thresholds used
for assessing SICR are subject to a number
of internal validation criteria, particularly in
retail portfolios where thresholds decrease as
the origination Probability of Default (PD)
of each facility increases. Key policy
requirements are also aligned to the Group’s
credit risk management strategy and
practices, for example, wholesale customers
that are risk managed on an individual basis
are assessed for ECL on an individual basis
upon entering Stage 3; furthermore, key
internal risk management indicators of high
risk are used to set SICR policy, for
example, retail customers identified as high
risk account management are automatically
deemed to have met the SICR criteria.
ii) ECL is estimated in line with internal
policy requirements using models which are
validated by a qualified independent party to
the model development area, the
Independent Validation Unit (IVU), before
first use and on a regular basis, at a
minimum every three years. Each model is
designated an owner who is responsible for:
•model maintenance: monitoring of model
performance including backtesting by
comparing predicted ECL versus flow
into stage 3 and coverage ratios;
proposing material changes for
independent IVU approval; and
recalibrating model parameters on more
timely data
•proposing post-model adjustments (PMA)
to address model weaknesses or to
account for situations where known or
expected risk factors and information
have not been considered in the modelling
process. All PMAs relating to model
deficiencies, regardless of value are
approved by IVU for a set time period.
Material PMAs are approved before first
use whilst immaterial PMAs are approved
as part of IVU's annual review process.
PMAs representing Expert Judgement are
validated by Risk, as the second line of
defence and approved for a set time
period. The most material PMAs are also
approved by the CRO.
Models must also assess ECL across a range
of future economic conditions. These
economic scenarios are generated via an
independent model and ultimately set by the
Senior Scenario Review Committee.
Economic scenarios are regenerated at a
minimum twice annually but more
frequently if deemed appropriate, and also to
align with the Group’s medium term
planning exercise. Each model used in the
estimation of ECL, including key inputs, are
governed by a series of internal controls,
which include the validation of
completeness and accuracy of data in golden
source systems, documented data
transformations and documented lineage of
data transfers between systems.
iii) The Group Impairment Committee,
formed of members from both Finance and
Risk and attended by both the Group
Finance Director and the Group CRO (or
their delegates), is responsible for
overseeing impairment policy and practice
across the Group and will approve
impairment results. Reported results and key
messages are communicated to the BAC,
which has an oversight role and provides
challenge of key assumptions, including the
basis of the scenarios adopted. Impairment
results are then factored into management
decision making, including but not limited
to, business planning, risk appetite setting
and portfolio management.
Market risk management
(audited)
The risk of loss arising from potential
adverse changes in the value of the Group’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, volatility or
correlations.
Organisation, roles and responsibilities
Market risk in the businesses resides
primarily in Investment Bank and Treasury.
These businesses have the mandate to
assume market risk. The front office and
Treasury trading desks are responsible for
managing market risk on a day-to-day basis,
where they are required to understand and
adhere to all limits applicable to their
businesses. The Market Risk team supports
the trading desks with the day-to-day limit
management of market risk exposures
through governance processes which are
outlined in supporting market risk policies
and standards.
Market risk oversight and challenge is
provided by business committees and Group
committees, including the Market Risk
Committee (MRC).
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Principal risk management (continued)
The objectives of market risk management
are to:
•identify, 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 governance
structure is in place to manage these risks
consistent with the ERMF.
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 (MRC) reviews
and makes recommendations concerning the
group-wide market risk profile. This
includes overseeing the operation of the
Market Risk Framework and associated
policies and standards, monitoring market
and regulatory changes, and reviewing limit
utilisation levels. The committee is chaired
by the PR Lead and attendees include the
business heads of market risk and business
aligned market risk managers.
In addition to MRC, the Investment Bank
Risk Committee (‘IBRC’) is the main forum
in which market risk exposures are
discussed and reviewed with senior business
heads. The Committee is chaired by the
BBPLC CRO and meets weekly, covering
current market events, notable market risk
exposures, and key risk topics. New
business initiatives are generally socialised
at IBRC before any changes to risk appetite
or associated limits are considered in other
governance committees.
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.
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For more information on market risk
management, refer to the Barclays PLC
Pillar 3 Report p156 to 165 (unaudited).
Management value at risk (VaR)
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
one-year equally weighted historical period,
at the 95% confidence level is used for all
trading books and some banking books.
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.
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See the market risk performance section for a
review of management VaR.
Treasury and capital risk
management
This comprises:
•Liquidity risk: The risk that the Group is
unable to meet its contractual or
contingent obligations or that it does not
have the appropriate amount, tenor and
composition of funding and liquidity to
support its assets.
•Capital risk: The risk that the Group has
an insufficient level or composition of
capital to support its normal business
activities and to meet its regulatory capital
requirements under normal operating
environments and stressed conditions
(both actual and as defined for internal
planning or regulatory testing purposes).
This also includes the risk from the
Group’s pension plans.
•Interest rate risk in the banking book:
The risk that the Group is exposed to
capital or income volatility because of a
mismatch between the interest rate
exposures of its (non-traded) assets and
liabilities. This also includes credit spread
risk in the banking book, the risk that the
Group is exposed to capital or income
volatility because of changes in credit
spreads on its (non-traded) assets and
liabilities.
The Treasury function manages treasury and
capital risk exposure on a day-to-day basis
with the Group Treasury Committee acting
as the principal management body. The
Treasury and Capital Risk function is
responsible for oversight and provides
insight into key capital, liquidity, interest
rate risk in the banking book (IRRBB) and
pension risk management activities. The
assessment and management of the Group’s
capital and liquidity position and IRRBB
and pension risk requires the use of
judgement, assumptions and estimates.
Please see the description of material
existing and emerging risks beginning on
page 184 of this Annual Report for further
details on such judgements, assumptions and
estimates, including the potential risks
involved.
Liquidity risk management
(audited)
Overview
The efficient management of liquidity is
essential to the Group in order to retain the
confidence of the financial markets and
maintain the sustainability of the business.
Treasury and Capital Risk have created a
framework to manage all liquidity risk
exposures under both normal and stressed
conditions. The framework is designed to
maintain liquidity resources that are sufficient
in amount, quality and funding tenor profile
to remain within the liquidity limits set by the
Barclays PLC Board. The Board sets
liquidity limits on both internal and
regulatory liquidity metrics.
Organisation, roles and responsibilities
Treasury has the primary responsibility for
managing liquidity risk within the set risk
appetite. Both Risk and Treasury contribute
to the production of the Internal Liquidity
Adequacy Assessment Process (ILAAP).
The Treasury and Capital Risk function is
responsible for the management and
governance of the liquidity risk mandate, as
defined by the Board.
The liquidity risk management framework
established by Treasury and Capital Risk is
designed to deliver the appropriate term and
structure of funding, consistent with the risk
appetite set by the Board. The framework
incorporates a range of ongoing business
management tools to monitor and stress test
the Group’s balance sheet and recovery plan,
including limit setting. Limit setting and
transfer pricing are tools designed to control
the level of liquidity risk taken and drive the
appropriate mix of funds. Adherence to
limits reduces the likelihood that a liquidity
stress event could lead to an inability to meet
Group’s obligations as they fall due.
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Principal risk management (continued)
The Board approves the Group funding plan,
internal stress tests, regulatory stress test
results, recovery plan and liquidity risk
qualitative statement that supports the Group
risk appetite. The Group Treasury
Committee is responsible for monitoring and
managing liquidity risk in line with the
Group’s funding management objectives,
funding plan and risk appetite. The Treasury
and Capital Risk Committee monitors and
reviews the liquidity risk profile and control
environment, providing second line
oversight of the management of liquidity
risk. The BRC reviews the risk profile,
liquidity risk qualitative statement, and the
impact of stress scenarios on the Group
funding plan/forecast in order to agree the
Group's projected funding abilities. The
Group BRC also approves liquidity limits to
define the Group's risk appetite liquidity
constraint.
Capital risk management (audited)
Overview
Capital risk is managed through ongoing
monitoring and management of the capital
and leverage position, regular stress testing
and a robust capital governance framework.
The objectives of the framework are to
maintain adequate capital for the Group and
legal entities to withstand the impact of the
risks that may arise under normal and
stressed conditions, and maintain adequate
capital to cover current and forecast business
needs and associated risks to provide a
viable and sustainable business offering. The
Group  aims to prudently manage its overall
leverage position (including risk of
excessive leverage) by utilising plausible
stress scenarios, reviewing and deploying
management actions in response to
deteriorating economic and commercial
positions.  In order to manage contingent
leverage risk, the Group considers the
context from which the business
consumption arises, the impact of client
utilisation on leverage and the available
actions to manage.
Organisation, roles and responsibilities
Treasury has the primary responsibility for
managing and monitoring capital adequacy.
The Treasury and Capital Risk function
provides oversight of capital risk.
Production of the Barclays PLC Internal
Capital Adequacy Assessment Process
(ICAAP) is the responsibility of Treasury.
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 Group 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 reviews risk
appetite at least annually 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 (ALCOs) with
oversight by the Group Treasury Committee,
as required. In 2025, Barclays complied with
all regulatory minimum capital
requirements. Contingent leverage risk is
managed by; i) setting comprehensive
leverage (and RWA) targets for each
business as part of the Treasury capital
management process, taking into account
adherence to early warning indicators and
maintain a healthy leverage ratio, and; ii)
Monitoring execution of actions taken to
course-correct as necessary.
The Group maintains a number of defined
benefit pension schemes for past and current
employees. The ability of schemes to meet
pension payments is achieved with
investments and contributions.
Pension risk arises because the market value
of pension fund assets might decline;
investment returns might reduce; or the
estimated value of pension liabilities might
increase. The Group monitors the pension
risks arising from its defined benefit pension
schemes and works with the relevant
pension fund’s 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.
Interest rate risk in the banking
book management (IRRBB)
Overview
Interest rate risk in the banking book is
driven by customer and counterparties
deposit taking and lending activities,
investments in the liquid asset portfolio and
funding activities. As per the Group’s policy
to remain within the defined risk appetite,
hedging strategies are executed to mitigate
the various IRRBB risks that result from
these activities. However, the Group remains
susceptible to interest rate risk and other
non-traded market risks from the following
key sources:
•Interest rate and repricing risk: the risk
that net interest income could be
adversely impacted by a change in interest
rates, differences in the timing of interest
rate changes between assets and
liabilities, and other constraints on interest
rate changes as per product terms and
conditions.
•Customer behavioural risk: the risk that
net interest income could be adversely
impacted by the discretion that customers
and counterparties may have in respect of
being able to vary from their contractual
obligations with Barclays. This risk is
often referred to by industry regulators as
‘embedded option risk’.
•Investment risks in the liquid asset
portfolio: the risk that the fair value of
assets held in the liquid asset portfolio
and associated risk management
portfolios could be adversely impacted by
market volatility, creating volatility in
capital directly.
Organisation, roles and responsibilities
The entity ALCOs and/or treasury
committees, together with the Group
Treasury Committee, are responsible for
monitoring and managing IRRBB risk in
line with the Group’s management
objectives and risk frameworks. The GRC
and Treasury and Capital Risk Committee
monitors and reviews the IRRBB risk profile
and control environment, providing second
line oversight of the management of IRRBB.
The BRC reviews the interest rate risk
profile, including review of the risk appetite
at least annually and the impact of stress
scenarios on the interest rate risk of the
Group’s banking books.
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Principal risk management (continued)
In addition, the Group’s IRRBB policy sets
out the processes and key controls required
to identify all IRRBB risks arising from
banking book operations, to monitor the risk
exposures via a set of metrics with a
frequency in line with the risk management
horizon, and to manage these risks within
agreed risk appetite and limits.
Operational risk management
The risk of loss to the Group from
inadequate or failed processes or systems,
human factors or due to external events (for
example, fraud) where the root cause is not
due to credit or market risks.
Overview
The management of operational risk has
three key objectives:
•deliver and oversee an operational risk
capability owned and used by business
leaders to enable sound risk decisions
over the long term
•provide the frameworks, policies and
standards to enable management to meet
their risk management responsibilities
while the second line of defence provides
robust, independent, and effective
oversight and challenge
•deliver a consistent and aggregated
measurement of operational risk that will
provide clear and relevant insights, so that
the right management actions can be
taken to keep the operational risk profile
consistent with the Group’s strategy, the
stated risk appetite and stakeholder needs.
The Group operates within a system of
internal controls that enables business to be
transacted and risk taken without exposing it
to unacceptable potential losses or
reputational damages.
Organisation, roles and responsibilities
The prime responsibility for the
management of operational risk and the
compliance with control requirements rests
within the business and functional units
where the risk arises. The operational risk
profile and control environment is reviewed
by management through business risk
committees and control committees.
Operational risk issues escalated from these
meetings are considered through the second
line of defence review meetings. Depending
on their nature, the outputs of these meetings
are presented to the Group Controls and
Risk Committee, the BRC or the BAC. In
addition, specific reports are prepared by
Operational Risk on a regular basis for the
GRC and the BRC.
Legal entities, businesses and functions are
required to report their operational risks on
both a regular and an event-driven basis. The
reports include a profile of the material risks
that may threaten the achievement of their
objectives and the effectiveness of key
controls, operational risk events and a
review of scenarios.
The Group Head of Operational Risk and
Risk Oversight is responsible for
establishing, owning and maintaining an
appropriate group-wide Operational Risk
Framework and for overseeing the portfolio
of operational risk across the Group.
The Operational Risk function acts in a
second line of defence capacity, and is
responsible for defining and overseeing the
implementation of the framework and
monitoring the Group’s operational risk
profile, including risk-based review  and
challenge. The Operational Risk function
alerts management when risk levels exceed
acceptable tolerance in order to drive timely
decision- making and actions by the first line
of defence.
Operational risk categories
Operational risks are grouped into risk
categories to support effective risk
management, measurement and reporting.
These comprise: Data & Records
Management Risk; Financial Reporting
Risk; Fraud Risk; Cyber & Information
Security Risk; Operational Recovery
Planning Risk; People Risk; Premises Risk;
Physical Security Risk; Risk Reporting Risk;
Change Delivery Management Risk;
Supplier Risk; Tax Risk; Technology Risk;
and Transaction Processing Risk.
The Operational Risk Taxonomy also
includes operational risks associated with
other Principal Risks, including Compliance,
Financial Crime, Legal, Climate, Model,
Reputation Risk and the operational failures
of Financial Principal Risk processes. 
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For definitions of the Group’s Operational
Risk Categories and connected risks, refer to
the management of operational risk section in
pages 181 to 185 of the Barclays PLC Pillar
3 Report 2025 (unaudited).
Model risk management
The potential for adverse consequences from
decisions based on incorrect or misused
model outputs and reports.
Overview
The Bank uses models to support a broad
range of activities, including formulating
business strategies, informing business
decisions, identifying and measuring risks,
valuing exposures, conducting stress testing,
assessing adequacy of capital, managing
client assets, measuring compliance with
internal risk limits, maintaining the formal
control apparatus of the Group, meeting
financial and regulatory reporting and
disclosure requirement.
Since models are imperfect and incomplete
representations of reality, they may be
subject to uncertainty, errors and
inappropriate use affecting the accuracy of
their output. Model risk can lead to financial
loss, poor business and strategic decision
making, or damage to a bank’s reputation.
Organisation, roles and responsibilities
Model Risk is a principal risk within the
ERMF and is centrally governed by the
Group's Model Risk Management (MRM)
function. MRM is an independent function
responsible for establishing and maintaining
the framework and the model inventory
needed to assess, manage, and report model
risk. The Global Head of MRM reports
directly to the Group Chief Risk Officer.
The Head of AI/ML Risk, reports into the
Global Head of MRM.
MRM establishes model risk policies and
standards, sets out and monitors model risk
appetite, validates and approves models,
reports on model risk, operates the controls
that govern models and maintains the
inventory of all models used by the Group
globally.
The Model Risk Framework, which is
owned by the Head of MRM, provides the
overview for management and governance
of Model risk in Barclays, including key
components such as the Model Risk Policy,
the AI Policy and supporting standards,
reporting and escalation paths for breaches
of policy.
The Model Risk Policy prescribes the end-
to-end requirements for the identification,
measurement and management of model risk
covering model documentation,
development, monitoring, annual assessment
and review, independent validation,
approval, and change and reporting
processes, and assigns clear roles and
responsibilities for the end-to-end
management of model risk.
The Artificial Intelligence (AI) Policy lays
out the requirements for management and
oversight of risks associated with use of AI
and is supported by the AI standard. The
primary objectives of this Policy are to:
•Define Ethical AI Principles to enable
ethical, lawful, and appropriate use of AI.
•Establish an enterprise-wide definition of
AI, define risks stemming from use of AI
and define prohibited, high, medium and
low risk uses of AI to enable consistent
identification of AI Systems, and the risks
associated with their use.
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Principal risk management (continued)
•Define governance and escalation
pathways to provide transparency on AI
use and associated risks to Senior
Management.
•Define control objective for AI training
and literacy.
MRM operates the Group Model Risk
Committee (GMRC), the purpose of which
is to review and monitor the Model Risk
profile and control environment across the
Model Risk portfolio and assess the
exposure against the approved appetite and
associated tolerances. The GMRC escalates
to the Group Risk Committee (GRC).
MRM also operates the Model Risk Control
Forum (MR CF) that oversees the consistent
and effective implementation of the
Operational Risk Framework (ORF)  as
relating to Model Risk. The MR CF
escalates to the Group Controls Committee.
MRM reports on the model risk profile to
the Group Board Risk Committee, the Group
Risk Committee, key Barclays Legal Entity
risk and control committees and forums.
These committees consider Model Risk
matters relevant to them and escalate as
required in compliance with the Operation
of Committees Policy and internal
applicable governance policies.
Cross functional oversight of AI Risk in the
bank, is provided by the Group AI
Governance Council, under the mandate of
Head of AI/ML Risk.
The Head of AI/ML Risk is also responsible
for establishing the AI Risk Appetite, and
enabling reporting of compliance with the
AI Policy and AI Standard to the Group and
local entity Board Risk Committee(s).
In addition, the Model Strategy and
Oversight (MSO) Team, which is a first line
independent team, provides oversight of
strategic modelling decisions of material
models, in particular ensuring compliance
with regulations and relevant technical
standards, following a risk-based approach
focusing on material modelling issues,
including:
•Ensures a comprehensive / consistent
approach taken across the bank to deliver
material models requirements; 
•Provides challenge to modelling decisions
taken by Model Owners and Developers;
•Participates in the requisite forum (i.e.
Group Model Management Steering
Committee) to facilitate Senior
Management oversight of the strategic
approach taken for the development/re-
development of material models and of
key model aspects of associated rating
systems within Barclays.
As per the ERMF, the first line of defence
(1LOD) is comprised of all employees
engaged in the revenue generating and client
facing areas of the firm as well as all
associated support functions, including
Finance, Treasury, Technology and
Operations, Human Resources, and
Administration. Employees of Risk and
Compliance are the second line of defence
(2LOD).
The 1LOD for Model Risk is represented by
1LOD areas developing, using and owning
models. 2LOD areas develop, use or employ
models as well. In such cases, these 2LOD
areas will be subject to independent
oversight from MRM and within the MRM
framework are considered as 1LOD. MRM
is the 2LOD for Model Risk.
Compliance Risk management
The risk of poor outcomes for, or harm to,
customers, clients and markets, arising from
the delivery of Barclays products and
services (Conduct Risk), and the risk to
Barclays, its clients, customers or markets
from a failure to comply with the laws, rules
and regulations (LRR) applicable to the
firm.
Overview
Compliance Risk incorporates wholesale
conduct, customer protection, data privacy,
regulatory compliance, product design and
review, and laws, rules and regulation risks.
Barclays  has no appetite for material
breaches of LRR, or Compliance Risk issues
and events that are material, systemic, not
promptly remediated, not reported to
regulators in a timely manner where
required, and/or are likely to result in
regulatory enforcement.
Organisation, roles and responsibilities
The Compliance Risk Management
Framework (CRMF) outlines how the
Barclays Group manages and measures its
Compliance Risk Profile. The Group Chief
Compliance Officer is accountable for
developing, maintaining and overseeing a
group-wide CRMF. The Group Chief
Compliance Officer is  responsible for
providing effective oversight of Compliance
Risk in line with the CRMF at the Entity and
Subsidiary level. This includes overseeing
the development and maintenance of the
relevant Compliance Risk policies and
associated standards, the monitoring of and
reporting on the consistent application and
the effectiveness of the implementation of
the controls by management, to manage
Compliance Risk. It is the responsibility of
the first line of defence to establish controls
to mitigate and monitor its compliance risk
exposure. The responsibility for LRR risk
management sits across various functions
and business units, including Legal, Chief
Controls Office, Risk and Compliance.
Senior managers are accountable within
their areas of responsibility for owning and
managing Compliance Risk in accordance
with the CRMF, as defined within their
regulatory Statement of Responsibilities, and
a dedicated team has been established in
Compliance to oversee and support senior
managers in LRR risk management.
Compliance as an independent second line
function oversees that Compliance Risks are
effectively identified, managed, monitored
and escalated, and has a key role in helping
Barclays achieve the right conduct outcomes
and evolve a compliance-focused culture.
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Principal risk management (continued)
The Bank’s Chief Compliance Officers
provides independent check and challenge to
Business Senior Management to ensure their
Compliance Risk management
accountabilities are carried out effectively,
including, but not limited to risk
assessments, mitigation plans and reporting.
The governance of Compliance Risk within
the Group  is fulfilled through management
committees and forums operated by the first
and second lines of defence, with clear
escalation and reporting lines into Board
level committees. The Barclays Group and
Barclays Bank Group Risk Committee and
the Barclays Bank UK Group Risk
Committee are  the primary second line
governance committee for the oversight of
the Compliance Risk profile and
responsibilities include the identification and
discussion of any emerging Compliance
Risk exposures in the Barclays Group and
Barclays Bank Group.
Culture and conduct
We believe the stronger the Group's culture,
the better the choices our people will make
and the stronger the business will be for all
stakeholders. While the Group's culture helps
us reduce the impact of poor conduct on
customers, we also do not intend to repeat the
errors of the past.
The Group's most senior leaders spend
significant time setting the right tone at
Barclays, and the Purpose and Values are
now deeply embedded in their messages.
The Barclays Way sets out the standards and
behaviour all employees must demonstrate
and guides the execution of our business.
We also strengthen our culture with clear
and effective controls. We continue
investing to enhance controls to support the
Group's commitment to conducting all
activities with integrity.
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For details of the Board's role in embedding
our Culture, Purpose, Values and Mindset,
please refer to page 81 of the Directors'
Report.
The Barclays Mindset
The Barclays Mindset acts as an operating
manual for how to get things done. It
focuses on three key elements that are core
to our success – Empower, Challenge and
Drive. Research shows that when we
demonstrate behaviours aligned to these
three elements, outcomes are better,
colleagues are more engaged and they are
more likely to stay longer to build their
career at Barclays.
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For further details, see page 26 in Strategy
for more information on the Barclays
Mindset.
Managing Compliance risks
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See page 104 in the Directors' report in
addition to pages 198 and 298 in the risk
review section for more information on how
the Group defines, manages and mitigates
Compliance risks.
Product design and review risk
It is important that the design of products and
services meets the needs of clients, customers
and markets as well as being aligned with
Barclays' policies. We do this by operating
two processes, which together form our
product design and review risk framework.
We have a process that supports the Group in
the approval and implementation of New and
Amended Products and Approval process
(known as the NAPA Process, set out in the
Barclays NAPA Policy and Standards).
This process outlines the requirements and
risk assessment standards that must be met to
help ensure that new and amended products
and services are appropriately designed prior
to their launch.
In addition we have a complementary process
that reviews the existing portfolio of products
and services throughout their lifecycle
(known as the Product Review Process, set
out in the Barclays Product Review Policy
and Standard). This process considers
information about the performance and
operation of the product or service through a
conduct lens.
Wherever a product or service is found to be
outside appetite, the product or service owner
must seek to ensure actions are taken to
address it. These actions are validated by
functional areas, including Legal and
Compliance.
Areas of Barclays that undertake Investment
activity also operate additional product
governance processes and controls, reflecting
the higher risk of these more complex
products and the importance of products and
services meeting the needs of  Clients.
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The BPLC, BBPLC and BBUKPLC Board
Risk Committees review, on behalf of their
respective Boards, the management of
Compliance risk and the Compliance risk
profile for their respective entities.
Please refer to the report of the BPLC Board
Risk Committee on pages 100 and 104 and
the reports of the BBPLC and BBUKPLC
Board Risk Committees within the BBPLC
and BBUKPLC 2025 Annual Reports
available at home.barclays/investor-
relations/reports-and-events/annual-
reports/ for more information.
Customer communications
It is important that engagement with
customers is open and honest and that we
treat them fairly to avoid foreseeable harm
and to make sure they are not exploited or
misled. The Group continues to take steps to
ensure that customers’ needs and priorities
are understood before making
recommendations and that the
communications we provide allow informed
decisions to be made. We work to achieve
this through a number of controls which
focus on ensuring our customers receive
clear information in order to understand the
risks and benefits of the products we offer.
For example:
•communications are sufficient, targeted
and distributed to recipients whom
Barclays knows or reasonably believes
may stand to benefit from the
communication, and are communicated in
a manner and style that will be understood
by the average recipient (or likely
recipient),
•communications are withdrawn from
further circulation when they are no
longer accurate or fit for purpose, and
•customers do not receive inadequate
advice, misleading information,
unsuitable products or unacceptable
service.
The Group's processes include a review of
relevant communications which are
supported by the Compliance and Legal
functions to help ensure we meet both
internal customer engagement standards and
we are compliant with external regulations.
Furthermore annual mandatory training is
completed by marketing colleagues. The
training covers key customer and brand
standards along with the role and key
policies set by external regulators e.g.
regulatory requirements may require
communications to be provided that are
accessible to customers, or provide
customers with the option to 'opt out'.
Remediation and redress
Barclays recognises that customer harm may
occur as a result of our error, actions or
inactions, and that we must undertake
appropriate activity designed to ensure our
customers are put back in the position they
would have been in had the issue not
occurred.
Remediation can be proactive, where we
have identified the issue ourselves (for
example through identifying a pattern in
customer complaints), or reactive, where
identified by a third party such as a regulator
of Barclays.
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Principal risk management (continued)
Where it is appropriate, Barclays works to
ensure the operation of consistent principles
for remediation which includes timely
notification to the relevant regulatory bodies.
Financial Crime Risk management
The risk that Barclays and its associated
persons (employees or third parties) commit
or facilitate financial crime, and/or Barclays
products and services are used to facilitate
financial crime. Financial Crime undermines
market integrity and may result in: Harm to
clients, customers, counterparties or
employees; diminished confidence in
financial products and services; damage to
Barclays reputation; regulatory breaches;
and/or financial penalties.
Overview
Financial Crime risk management
incorporates anti-bribery and corruption,
anti-money laundering (including terrorist
financing), tax evasion facilitation and
sanctions risks (including proliferation
financing).
Barclays has no appetite for Financial Crime
risk issues and events that are material,
systemic, not promptly remediated, not
reported to regulators in a timely manner
where required, and/or are likely to result in
regulatory enforcement. Barclays will enable
and support clients and customers to safely
pursue their financial objectives and avoid
causing negative impacts to the same
through regulatory or legislative breaches,
including potential or foreseeable harm,
caused by financial crime.
Barclays strives to prevent detect and report
financial crime through the execution of its
end-to-end control framework.
Organisation, roles and responsibilities
The Financial Crime Risk Management
Framework (FCRMF) outlines how the
Group manages and measures its Financial
Crime risk profile. The Group Chief
Compliance Officer is accountable for
developing and overseeing the
implementation of the FCRMF and the
Financial Crime Policy. This includes
defining the relevant control objectives,
principles and other core requirements for
the activities of the Group. It is the
responsibility of the first line of defence to
maintain and embed the necessary risk and
control environment for effective risk
management and to ensure accurate,
transparent and timely reporting on
Financial Crime risk to the relevant
governance fora.
Senior managers are accountable within
their areas of responsibility for the
identification and management of financial
crime risk in accordance with the FCRMF,
as defined within their regulatory Statement
of Responsibilities.
Financial Crime Compliance, as an
independent second line function, oversees
that financial crime risks are effectively
identified, managed, monitored and
escalated, providing check and challenge to
the business and ensuring that
accountabilities are carried out effectively.
The governance of Financial Crime Risk
within Barclays is fulfilled through
management committees and forums
operated by the first and second lines of
defence, with clear escalation and reporting
lines into Board level committees. The
Group Chief Compliance Officer provides
reporting as required by Executive and
Corporate Governance to support the
oversight of the Group Financial Crime Risk
profile.
In addition, Legal Entity and Regional Chief
Compliance Officers and entity Money
Laundering Reporting Officers (MLROs)
will provide reporting as required by their
entity Executive and Corporate (Board-
level) Governance arrangements to support
the oversight of the entity Financial Crime
Risk profile.
Reputation Risk management
The risk that an action, transaction,
investment, event, decision, or business
relationship will reduce trust in the Group’s
integrity and/or competence.
Overview
A reduction of trust in the Group’s integrity
and competence may reduce the
attractiveness of the  Group to stakeholders
and could lead to negative publicity, loss of
revenue, regulatory or legislative action, loss
of existing and potential client business,
reduced workforce morale and difficulties in
recruiting talent. Ultimately it may destroy
shareholder value.
Organisation, roles and responsibilities
The Barclays PLC Board is responsible for
reviewing and monitoring the effectiveness
of the Barclays Group management of
reputation risk.
The Group Chief Compliance Officer is
responsible for developing and overseeing
the implementation of Reputation Risk
Management Framework, Policies and
Associated Standards. The Reputation Risk
Management Framework (RRMF) sets out
what is required to manage reputation risk
across the Group, including escalations to
the Group Reputation Risk Committee, as
required.
Each colleague is responsible for
identifying, assessing and escalating
reputation risk.
The Barclays Bank Group and Barclays
Bank UK Group are required to operate
within established reputation risk appetite,
and its component businesses prepare
reports for its respective Risk and Board
Risk Committees highlighting their most
significant current and potential reputation
risks and issues and how they are being
managed. These reports are a key internal
source of information for the quarterly
reputation risk reports which are prepared
for the Barclays Group ExCo and reviewed
by the Group Board twice yearly.
Legal Risk management
The risk of loss or imposition of penalties,
damages or fines from the failure of the firm 
to meet applicable laws, rules, regulations or 
contractual requirements or assert or defend
its intellectual property rights.
Overview
In conjunction with the Barclays Operational
Risk Framework, the Group wide Legal Risk
Management Framework (LRMF) comprises
a number of integrated components that
details how the Group identifies, manages
and measures its legal risk profile.
The multitude of laws and regulations across
the globe are highly dynamic and their
application to particular circumstances is
often unclear resulting in a high level of
inherent legal risk. The LRMF seeks to
mitigate legal risk  through the 
implementation of Group wide legal risk
policies requiring the engagement of legal
professionals to provide legal advice in
situations that have the potential for legal
risk, identification and management of legal
risks by those professionals, and escalation
of legal risk as necessary. Legal risk is also
mitigated by the requirements of the
Compliance Risk Management Framework
(CRMF), including the responsibility of
legal professionals to proactively identify,
communicate and provide legal advice on
applicable laws, rules and regulations.
Notwithstanding these mitigating actions,
the Group operates with a level of residual
legal risk, for which the Group has limited
tolerance.
Organisation, roles and responsibilities
The Group's businesses and functions have
responsibility for identifying and escalating
legal risk to the Legal Function, as well as
responsibility for adherence to control
requirements.
The Legal Function organisation and
coverage model aligns legal expertise to
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Principal risk management (continued)
businesses, functions, products, activities
and geographic locations so that the Group
receives legal advice and support from
appropriate legal professionals, working in
partnership proactively to identify, manage
and escalate legal risks as necessary.
The senior management of the Legal
Function oversees, challenges and monitors
the legal risk profile and effectiveness of the
legal risk control environment across the
Group. The Legal Function provides support
to all areas of the bank and is not formally
part of any of the three lines of defence.
Except in relation to the legal advice it
provides or procures, the Legal Function is
subject to oversight from the second line of
defence with respect to its own operational
and compliance risks, as well as with respect
to the legal risk to which the bank is
exposed.
The Group General Counsel is responsible
for developing and maintaining the Group
wide LRMF. This includes defining the
relevant legal risk policies and producing the
Group wide qualitative statement for legal
risk as part of Barclays' risk appetite
statement. The legal entity General Counsels
are responsible for the adoption and effective
implementation of  legal risk policies in the
respective legal entity.
The legal risk profile and control
environment is reviewed by management
through business risk committees and control
committees.
The Group Risk Committee is the most
senior executive body responsible for
reviewing and monitoring the effectiveness
of risk management across the Group.
Escalation paths from this committee exist to
the Barclays PLC Board Risk Committee.
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Risk performance - Climate risk
Climate risk performance
Carbon-related assets
According to TCFD, certain industry
segments are more likely to be financially
impacted than others due to their exposure to
certain transition and physical risk factors
for example, greenhouse gas (GHG)
emissions, extreme weather events like
storms, hurricanes etc  and dependencies on
stable weather conditions for their
operations and products. These higher risk
industry segments are grouped into four key
areas: Energy; Transportation; Materials and
Buildings; and Agriculture, Food, and Forest
Products.
Barclays’ exposures to the industries within
these groups are reported as carbon-related
assets and can be found in the table on the
following page.
Elevated risk sectors
Barclays has assessed the physical and
transition risks associated with Corporate
and Financials sectors to identify and
categorise industry segments / activities with
heightened vulnerability to climate risks as
elevated sectors. In each sector there are a
range of vulnerabilities; whilst Barclays
distinguishes elevated activities within high-
level sectors, not all our clients in sectors
classified as elevated will have high carbon
intensity or physical risk vulnerability.
Residential Real Estate exposures are
included in this table as they are also
susceptible to climate-related risks, even
though Residential Real Estate is not
classified as an economic sector. The UK
mortgage portfolio exposures are included
with the Residential Real Estate and flagged
as elevated, while recognising that this
portfolio contains a range of vulnerabilities
to climate-related risks.
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Risk performance - Climate risk (continued)
Carbon-related assets (Incl. sub-sector breakdown)1
2025
2024
£m
£m
Physical
Risk2
Transition
Risk2
Loans &
advances3
Loan
commitments4
Total
Of which:
Elevated
Loans &
advances3
Loan
commitments4
Total
Of which:
Elevated
%
Change
Agriculture, food and forest
products (logging)
3,227
856
4,083
4,035
3,430
803
4,233
4,179
(4%)
Agriculture
ü
ü
3,227
856
4,083
4,035
3,430
803
4,233
4,179
Energy and water
3,951
16,964
20,915
20,757
2,846
17,010
19,856
19,684
5%
Power utilities5
ü
ü
3,521
15,279
18,800
18,800
2,284
15,401
17,685
17,685
Metals (waste and recycling)
73
85
158
—
66
106
172
—
Water utilities
ü
ü
357
1,600
1,957
1,957
496
1,503
1,999
1,999
Manufacturing
5,845
31,063
36,908
11,887
5,527
30,519
36,046
12,344
2%
Automotive
ü
689
4,213
4,902
4,670
673
4,460
5,133
4,782
Cements
ü
67
214
281
281
34
303
337
337
Chemicals
ü
387
3,642
4,029
3,761
380
3,729
4,109
3,736
Food, beverage and tobacco
ü
918
5,638
6,556
652
925
5,906
6,831
814
Manufacturing - others6
ü
2,819
14,956
17,775
562
2,745
13,368
16,113
698
Metals
ü
285
251
536
229
281
387
668
262
Oil and gas (refining)
ü
ü
300
1,262
1,562
1,562
118
1,454
1,572
1,572
Packaging manufacturers:
metal, glass and plastics
105
187
292
—
135
242
377
—
Paper and forest products
(excluding logging)
260
545
805
—
219
544
763
—
Steel
ü
15
155
170
170
17
126
143
143
Materials and building
23,910
13,131
37,041
1,439
22,786
12,596
35,382
1,270
5%
Construction and materials
ü
1,768
1,524
3,292
1,439
1,956
1,326
3,282
1,270
Real estate management and
development
22,142
11,607
33,749
—
20,830
11,270
32,100
—
Mining and quarrying
1,240
7,905
9,145
9,145
1,406
7,538
8,944
8,883
2%
Mining (incl. diversified
miners)7
ü
ü
129
1,522
1,651
1,651
263
1,612
1,875
1,814
Oil and gas (extraction)
ü
ü
1,111
6,383
7,494
7,494
1,143
5,926
7,069
7,069
Transport and storage
1,930
7,591
9,521
6,817
1,735
7,508
9,243
6,716
3%
Aviation
ü
ü
365
2,412
2,777
2,684
232
2,346
2,578
2,474
Oil and gas (midstream)
ü
ü
112
2,502
2,614
2,614
163
2,566
2,729
2,729
Other transport services
754
1,442
2,196
—
686
1,318
2,004
—
Ports
ü
101
25
126
126
87
88
175
175
Road haulage
ü
366
520
886
471
430
484
914
495
Shipping
ü
232
690
922
922
137
706
843
843
Wholesale and retail
distribution and leisure
2,362
6,179
8,541
4,559
2,487
5,560
8,047
4,270
6%
Oil and gas (wholesale)
ü
766
1,670
2,436
2,015
889
1,340
2,229
1,882
Others
ü
1,596
4,509
6,105
2,544
1,598
4,220
5,818
2,388
Other financial institutions
534
542
1,076
—
380
469
849
—
27%
Real estate management and
development (REITs)
534
542
1,076
—
380
469
849
—
Home Loans
177,333
11,879
189,212
184,252
168,061
11,433
179,494
174,520
5%
Residential real estate
ü
177,333
11,879
189,212
184,252
168,061
11,433
179,494
174,520
Carbon-related assets/
Elevated risk sector:     
Grand total
220,332
96,110
316,442
242,891
208,658
93,436
302,094
231,866
5%
Total Loans & advances  &
Loan commitments
429,998
403,314
833,312
833,312
414,483
407,799
822,282
822,282
1%
Carbon-related assets / Total
Loans & advances and Loan
commitments
51%
24%
38%
29%
50%
23%
37%
28%
1%
Sub-total of sectors spanning
in multiple industries
Oil and gas
2,289
11,817
14,106
13,685
2,313
11,286
13,599
13,252
4%
Notes:
1As industries decarbonise, sectors will increasingly include both carbon and non-carbon related activities e.g. Power utilities will also include, in part, their generation
capacity from renewable energy sources.
2Physical risk and transition risk indicators are added for elevated risk sectors to indicate the primary drivers of risk. See page 33 for further details.
3Loans & advances includes debt securities at amortised cost amounting to £68,475m (2024: £68,210m) of which carbon related assets are £1,233m (2024: £1,929m).
These carbon related assets comprise £414m (2024: £1,388m) in Materials and buildings, £281m (2024: £241m) in Other financial corporations, £391m (2024: £228m) in
Transport and storage, £131m (2024: £63m) in Energy and water and £15m (2024: £9m) in Wholesale and retail distribution and leisure.
4Loan commitments excludes the fair value exposures of £21,292m in 2025 (2024: £15.350m).
5Power utilities includes exposure towards renewable energy of £4,968m (2024: £3,565m).
6Manufacturing - others includes areas such as Medical and surgical equipment, Mining, quarrying and construction machinery, Special purpose machinery, Aerospace,
Soaps and detergents, Cleaning and polishing preparations, Brushes, Stationery goods, Valves and compressors, Agricultural machinery & tractors, etc.
7Diversified miners with minority interests in thermal coal mining are included in this category.
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Risk performance - Climate risk (continued)
Nature priority sectors
As per TNFD's recommendation, certain industry segments ("nature priority sectors") are considered to have material nature-related
dependencies and impacts.The table below shows Barclays exposure to these sectors  which we have produced by mapping the industry
codes provided by the TNFD to Barclays Industry classifications.
The monitoring and reporting of our exposures to these priority sectors will evolve as approaches to nature-related risk management continue
to develop. As a results, metrics and methodologies applied may change in future. It is also important to note that nature-related risks within
a sector can vary substantially at the company or project level.
Credit exposures to nature priority sectors 1, 2
2025
2024
(£m)
(£m)
Loans &
advances3
Loan
commitments4
Total
Loans &
advances3
Loan
commitments4
Total
%
change
Agriculture
3,227
856
4,083
3,430
803
4,233
(4%)
Food, Beverage and tobacco
918
5,638
6,556
925
5,906
6,831
(4%)
Paper and forest products
260
545
805
219
544
763
6%
Oil and gas
2,289
11,817
14,106
2,313
11,286
13,599
4%
Power utilities5
3,521
15,279
18,800
2,284
15,401
17,685
6%
Cement
67
214
281
34
303
337
(17%)
Chemicals
387
3,642
4,029
380
3,729
4,109
(2%)
Construction and materials
2,073
2,126
4,199
2,315
1,941
4,256
(1%)
Manufacturing - personal care products
43
1,253
1,296
49
578
627
107%
Manufacturing - semiconductors
and semiconductor equipments
270
733
1,003
254
582
836
20%
Manufacturing - textiles, apparel and luxury
Goods
103
380
483
152
459
611
(21%)
Metals
285
251
536
347
453
800
(33%)
Mining (incl. diversified miners)6
129
1,522
1,651
263
1,612
1,875
(12%)
Packaging manufacturers: metal,
glass and plastics
105
187
292
135
242
377
(23%)
Steel
15
155
170
17
126
143
19%
Automotive
689
4,213
4,902
673
4,460
5,133
(5%)
Aviation
365
2,412
2,777
232
2,346
2,578
8%
Other transport services
754
1,442
2,196
686
1,318
2,004
10%
Ports
101
25
126
87
88
175
(28%)
Road haulage
366
520
886
430
484
914
(3%)
Shipping
232
690
922
137
706
843
9%
Pharmaceuticals
111
6,260
6,371
345
6,491
6,836
(7%)
Sewerage, waste collection, treatment and
disposal
234
471
705
244
484
728
(3%)
Water utilities
357
1,600
1,957
512
1,508
2,020
(3%)
Nature priority sector assets: Grand total
16,901
62,231
79,132
16,463
61,850
78,313
1%
Total Loans and advances and Loan
commitments
429,998
403,314
833,312
414,483
407,799
822,282
1%
Nature priority sectors assets / Total Loans
and advances and Loan commitments
4%
15%
9%
4%
15%
10%
(1%)
Notes:
1The scope of nature priority sector mapping is based on our periodic assessment of version 1 of the TNFD published in September 2023.
2The TNFD highlights real estate development as a priority sector for nature. Barclays has £34,825m (2024: £32,949m) of Loans and advances and Loan
commitments to Real estate management and development related to nature priority sectors, of which the majority is from real estate investment activity. As a result,
this has been excluded from the priority sector assets for Nature.
3Loans and advances includes debt securities at amortised cost amounting to £68,475m (2024: £68,210m) of which nature related assets are £522m (2024: £291m).
These nature related assets comprise £391m (2024: £228m) in Transport and storage and £131m (2024: £63m) in Energy and water.
4Loan commitments excludes the fair value exposures of £21,292m in 2025 (2024: £15.350m).
5Power utilities includes exposure towards renewable energy of £4,968m (2024: £3,565m).
6Diversified miners with minority interests in thermal coal mining are included in this category
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Risk performance - Climate risk (continued)
Financing
To facilitate greater understanding and transparency of our capital markets financing, we disclose the total capital raised for clients across all
sectors using data sourced from Dealogic. We have provided the  breakdown of our 2024 and 2025 financing below. We have constructed
this table based on the mapping of issuers’ industry assignment in Dealogic data and Barclays’ internal industry taxonomy called Barclays
Industry Classification (BIC). Financing volumes are reported on a manager-proceeds basis including bonds, equities, loans and securitised
bonds and no modifications have been made by Barclays. This data represents a third party view of our financing and is subject to Dealogic’s
league table methodology, which pro-rates volume across lead-managers. We are presenting the data in this format to support transparency
and comparability but it should be noted that this data is subject to further analysis and methodological enhancements, before it is included in
BlueTrack™.
Carbon-related sectors in wholesale credit (Dealogic Industry Classification)1
31.12.2025
(£m)
Of which:
Elevated
31.12.2024
(£m)
Of which:
Elevated
% Change
Agriculture, food and forest products
44
44
95
95
(54)%
Agriculture
44
44
95
95
Energy and water
24,702
24,702
28,979
28,979
(15%)
Power utilities2
22,569
22,569
27,868
27,868
Water utilities
2,133
2,133
1,111
1,111
Manufacturing
38,765
11,755
31,901
10,973
22%
Automotive
5,888
5,888
5,347
5,347
Cements
140
140
344
344
Chemicals
2,674
2,674
4,146
3,894
Food, beverage and tobacco
7,133
347
7,591
115
Manufacturing - others
19,950
988
10,618
49
Metals
554
499
1,280
623
Oil and gas (refining)
614
614
601
601
Packaging manufacturers: metal, glass and plastics
502
—
1,056
—
Paper and forest products
705
—
918
—
Steel
605
605
—
—
Materials and building
7,218
900
6,190
731
17%
Construction and materials
1,133
900
810
731
Real estate management and development
6,085
—
5,380
—
Mining and quarrying
7,683
7,683
6,290
6,244
22%
Mining (Incl. diversified miners)3
843
843
585
539
Oil and gas (extraction)
6,840
6,840
5,705
5,705
Transport & storage
16,156
13,447
17,190
15,182
(6%)
Aviation
3,822
3,822
4,292
4,292
Oil and gas (midstream)
7,979
7,979
10,076
10,076
Other transport services
1,763
—
1,620
—
Ports
—
—
64
64
Road haulage
954
8
633
245
Shipping
1,638
1,638
505
505
Wholesale and retail distribution and leisure
4,722
2,508
4,160
1,066
14%
Oil and gas (wholesale)
776
484
235
100
Others
3,946
2,024
3,925
966
Other financial institutions
1,919
—
1,774
—
8%
Real estate management and development (REITs)
1,919
—
1,774
—
Carbon-related assets/ Elevated risk sector: Grand total
101,209
61,039
96,579
63,270
5%
Capital market financing total
425,697
415,433
2%
Financing to carbon-related sector / Total capital market financing %
24%
23%
1%
Sub-total of sectors spanning in multiple industries
Oil and gas
16,209
15,917
16,617
16,482
(2)%
Notes:
1As industries decarbonise, sectors will increasingly include both carbon and non-carbon related activities e.g. Power utilities will also include, in part, their
generation capacity from renewable energy sources.
2Power utilities includes exposures towards renewable energy of £3,024m (2024: £2,428m).
3Diversified miners with minority interests in thermal coal mining are included in this category.
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Risk performance - Climate risk (continued)
Subsidence: Total Volume of stock (as % of total UK Mortgages
portfolio) per risk band
Subsidence is driven by the interplay of precipitation, temperature
and soil type factors, which result in volumetric changes to the soil.
Increased volatility in weather conditions, as a result of climate
change, contributes to the acceleration of subsidence impacts. Some
areas, particularly those with high concentrations of clay soil, for
example London, are more susceptible to subsidence. This shrink-
swell impact can cause localised property level impacts, resulting in
impacts to the valuation of a property, or impacts to affordability
through remediation costs and high insurance premiums.
Barclays works with a third-party climate data provider to support
climate risk data enhancements within the UK Mortgages portfolio.
This includes the ability to map subsidence risk at a property level
granularity. The subsidence risk scoring is based on soil properties,
in particular the extent to which the soil will shrink under hot and
dry weather conditions, as well as the predicted temperature and
probability of extreme rainfall. These variables are combined with
subsidence claims per postcode to generate a pseudo-quantitative
score, where a property in class 9 is around nine times as likely as a
property in class 1 to make a subsidence claim. A small proportion
of the UK Mortgage portfolio is not mapped to a subsidence risk
score (c.6.3%). This is due either to a lack of data coverage (i.e. the
property is not covered by underlying maps), or a lack of certainty in
address matching.
As at
30 September 2025
As at
30 September 2024
Risk
Band
Qualitative
Risk  Score
Volume %
Volume %
0
No Subsidence Risk
-
-
1
Low
9.6
9.6
2
36.2
36.1
3
23.2
23.4
4
Moderate
4.7
4.7
5
4.4
4.6
6
3.3
3.3
7
High
2.3
2.4
8
0
0
9
0.2
0.2
10
Very High
5.1
5.3
11
0
0
12
2.5
2.6
13
0
0
14
0
0
15
2.1
2.2
Missing
6.3
5.6
Note:
Data collected from 3rd party source based on one quarter lag. 30 September 2025
closest available dataset.
Flood: Total Volume of stock (as % of total UK Mortgages
portfolio) per risk band
Flooding in the UK is forecast to increase over time, with the
potential for this increase to accelerate if greenhouse gas emissions
are not reduced. The increased risk of flooding has the potential to
impact the valuation of properties directly, as well as indirectly
where areas may become high risk and property demand falls.
Remediation costs, high insurance premiums or potential lack of
insurance coverage have the potential to impact affordability.
Barclays works with a third-party climate data provider to support
climate risk data enhancements within the UK Mortgages portfolio.
This has enabled Barclays to move from postcode level to property
level flood data granularity. Flood Risk bands are based on average
annual loss,  generated using flood hazard frequency and flood depth
from tidal, surface, pluvial and fluvial flooding and accounting for
the mitigating impact of flood defences where these are present.
Properties in the Moderate and High Risk bands are expected to face
above average insurance costs given their elevated exposure to flood
risk. Those within the Very High band and  which meet certain
requirements (e.g. owner-occupied, built before-2009, are a single
residential unit or a building comprising of two or three residential
units) are considered likely to be eligible for Flood Re (a
government subsidised flood insurance scheme) until the scheme's
expected expiry in 2039.
As at
30 September 2025
As at
30 September 2024
Risk Band
Volume %
Volume %
Negligible
80.2
80.9
Very Low
7.4
7.6
Low
1.8
1.8
Moderate
1.6
1.6
High
2.6
2.6
Very High
1.2
1.2
Missing
5.3
4.3
Note:
Data collected from 3rd party source based on one quarter lag. 30 September 2025
closest available dataset.
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Risk performance - Climate risk (continued)
Flood: Very High & High Flood Risk Exposure per region (as % of Total Regional Exposure)
The map below represents the proportion of properties within the UK Mortgages portfolio at High and Very High risk of flood per region
as a percentage of the total regional exposure (excluding Kensington Mortgage Company originated properties). The flood metrics are
presented on current risk levels and are based on average annual loss, generated using flood hazard frequency and flood depth from tidal,
surface, pluvial and fluvial flooding and accounting for the mitigating impact of flood defences where these are present. The mapping
covers c.95% of the UK Mortgages portfolio on a total exposure basis - the remaining c.5% of properties are not currently mapped to
flood risk ratings on a property level basis as a result of a lack of data coverage (i.e. the property is not covered by underlying maps), or a
lack of certainty in address matching.
% of Total Lending (as % of total UK Mortgages balances)
High: 2.5%  Very High: 1.0%
Flood Map_2025.gif
Scotland
% of Total Lending: 3.9% of which:
High: 1.8%  Very High: 0.9%
North West
% of Total Lending: 6.3% of which:
High: 2.8%  Very High: 1.8%
Northern Ireland
% of Total Lending: 0.9% of which:
High: 1.1%  Very High: 0.5%
West Midlands
% of Total Lending: 5.4% of which:
High: 1.6%  Very High: 0.5%
Wales
% of Total Lending: 2.3% of which:
High: 2.3%  Very High: 0.6%
South West
% of Total Lending: 6.5% of which:
High: 2.4%  Very High: 0.9%
North East
% of Total  Lending: 2.0% of which:
High: 1.2%  Very High: 0.7%
Yorks & the Humber
% of Total Lending: 4.3% of which:
High: 2.3%  Very High: 1.3%
East Midlands
% of Total Lending: 4.8% of which:
High: 2.6%  Very High: 2.9%
East of England
% of Total Lending: 12.2% of which:
High: 2.4%  Very High: 1.0%
London
% of Total Lending: 31.0% of which:
High: 2.6%  Very High: 0.6%
South East
% of Total Lending: 20.4% of which:
High: 3.1%  Very High: 1.0 %
Darker shades indicate higher proportion of high or very high flood risk exposure
High and Very High Flood Risk are shown as % of regional exposure
Note:
Data collected from third party source based on one quarter lag. 30 September 2025 closest available dataset.
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Risk performance - Climate risk (continued)
Coastal Erosion: Total Volume of stock (as % of total UK Mortgages portfolio) per risk band
Coastal Erosion is defined as the loss or displacement of land, or the long-term removal of sediment and rocks along the coastline due to the
action of waves, currents, tides, wind-driven water, waterborne ice, or other impacts of storms. The increased volatility of weather
conditions, as a result of climate change contribute to the acceleration of coastal erosion impacts.
Coastal erosion risk is calculated using the modelled hazard level and the likelihood of that particular hazard impacting the value of the
property. For example, a score of 100 (Very High Risk) might be assigned to a property within an area of predicted coastline retreat. In this
situation, the likelihood of the ground collapsing is high (the coastal erosion data has determined that the current surface will no longer exist
in  a defined number of years) and the potential severity of damage to the property is also high (the building itself could partially or
completely collapse into the sea).
As at 30 September 2025
As at 30 September 2024
Risk Band
Volume %
Volume %
Negligible
93.7
94.4
Low
-
-
Moderate
-
-
Very High
-
-
Missing
6.3
5.6
Note
Data collected from 3rd party source based on one quarter lag, 30 September 2025 closest available dataset.
Current and Potential Energy Performance Certificate (EPC): Total Volume of stock (as % of total UK Mortgages portfolio) per
EPC rating
The transition risk in the UK Mortgages portfolio is assessed via the distribution of Current & Potential EPC ratings across the portfolio. One
of the levers to decarbonise the UK housing stock for the UK Government is to tighten energy efficiency requirements. In 2024, the UK
Government announced that the minimum EPC rating of rental properties will be raised to EPC C (from EPC E) by 2030. It is anticipated
that any tightening of Minimum Energy Efficiency Standards (MEES) will focus initially on buy-to-let properties. Buy-to-Let properties
which are privately rented are currently required to have a minimum EPC rating of E. The transition risk identified has the potential to
impact the valuation of properties directly, alongside impacting affordability as properties which fall under MEES may no longer be able to
be rented out or the landlord may need to pay for retrofitting to be brought up to standard.
EPC ratings range from A (most efficient) to G (least efficient). Current & Potential EPC ratings are used as the basis for assessing expected
energy costs but do not give a precise picture of emission intensity. The UK Mortgages portfolio is mapped to the Government EPC Register.
Properties may not feature on the Government EPC Register as some properties may have never been required to have an EPC rating  (not
been sold or rented out since 2007), their EPC rating may have expired (EPC ratings are valid for 10 years) or the property may be in
Scotland or Northern Ireland (which use separate databases). Whilst Barclays’ proportion of ‘missing EPC ratings’ has declined year on year,
the issue of missing EPC ratings is prevalent across the industry.
Current EPC: Residential and Buy-to-let balances and volume of stock per EPC rating as at September 20251
Current EPC
Rating
Residential
Mortgage Balances
Balance as %
of Residential
Mortgages portfolio
Volume as %
of Residential
Mortgages portfolio
Buy-to-Let
Mortgage Balances
Balance as %
of Buy-to-Let
Mortgages portfolio
Volume as %
of Buy-to-Let
Mortgages portfolio
£m
%
%
£m
%
%
A
1,011
0.7
0.5
17
0.1
0.1
B
24,534
16.5
15.3
1,724
11
9.2
C
31,462
21.1
20.3
5,176
32.9
33.9
D
45,311
30.4
28.2
5,285
33.6
34.1
E
16,364
11
9.4
1,308
8.3
8.4
F
3,632
2.4
2
80
0.5
0.5
G
685
0.5
0.4
23
0.1
0.1
Missing
25,988
17.4
23.9
2,105
13.5
13.7
Total
148,987
100
100
15,718
100
100
Note:
1    Data matching provided by 3rd party source based on one quarter lag, 30 September 2025 closest available dataset - EPC monitoring based on 30 September 2025
portfolio and 30 September 2025 Government EPC Register. If no valid EPC is mapped, the expired EPC (where available) is included as a proxy.
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Risk performance - Climate risk (continued)
EPC: Residential and Buy-to-let balances and volume of stock per EPC rating as at September 20241
Current EPC
Rating
Residential
Mortgage Balances
Balance as %
of Residential
Mortgages portfolio
Volume as %
of Residential
Mortgages portfolio
Buy-to-Let
Mortgage Balances
Balance as %
of Buy-to-Let
Mortgages portfolio
Volume as %
of Buy-to-Let
Mortgages portfolio
£m
%
%
£m
%
%
A
601
0.4
0.3
19
0.1
0.1
B
23,205
16.5
15.2
1,940
11
9.1
C
26,952
19.1
18.4
5,456
30.9
31.8
D
42,000
29.8
27.4
5,986
33.9
34.2
E
16,695
11.9
9.9
1,587
9
9.2
F
3,817
2.7
2.1
98
0.6
0.6
G
723
0.5
0.4
25
0.1
0.1
Missing
26,769
19.1
26.3
2,529
14.4
14.9
Total
140,762
100
100
17,640
100
100
Note:
1Data matching provided by 3rd party source based on one quarter lag, 30 September 2024 closest available dataset - EPC monitoring based on Sept-24 portfolio and
Sept-24 Government EPC Register.  If no valid EPC is mapped, the expired EPC (where available) is included as a proxy.
Potential EPC1: Residential and Buy-to-let balances and volume of stock per EPC rating as at September 20252
Potential EPC
Rating
Residential
Mortgage Balances
Balance as %
of Residential
Mortgages portfolio
Volume as %
of Residential
Mortgages portfolio
Buy-to-Let
Mortgage Balances
Balance as %
of Buy-to-Let
Mortgages portfolio
Volume as %
of Buy-to-Let
Mortgages portfolio
£m
%
%
£m
%
%
A
15,459
10.4
9.8
412
2.6
2.9
B
59,211
39.7
38.3
7,253
46.1
46.6
C
39,260
26.4
22.7
5,268
33.5
32.7
D
6,874
4.6
4.2
596
3.8
3.7
E
1,769
1.2
1
69
0.4
0.4
F
349
0.2
0.2
11
0.1
0.1
G
76
0.1
0
3
0
0
Missing
25,989
17.4
23.8
2,106
13.5
13.6
Total
148,987
100
100
15,718
100
100
Note:
1The potential EPC is the EPC rating that a property can reasonably be expected to achieve if the recommended energy efficiency upgrades are undertaken.
2Data matching provided by 3rd party source based on one quarter lag, 30 September 2025 closest available dataset - EPC monitoring based on Sept-25 portfolio and
Sept-25 Government EPC Register. If no valid EPC is mapped, the expired EPC (where available) is included as a proxy.
Potential EPC: Residential and Buy-to-let balances and volume of stock per EPC rating as at September 20241
Potential EPC
Rating
Residential
Mortgage Balances
Balance as %
of Residential
Mortgages portfolio
Volume as %
of Residential
Mortgages portfolio
Buy-to-Let
Mortgage Balances
Balance as %
of Buy-to-Let
Mortgages portfolio
Volume as %
of Buy-to-Let
Mortgages portfolio
£m
%
%
£m
%
%
A
13,892
9.9
9.3
474
2.7
2.9
B
52,672
37.4
36
8,017
45.4
45.8
C
37,461
26.6
22.4
5,802
32.9
31.8
D
7,471
5.3
4.6
716
4.1
4
E
2,012
1.4
1.1
87
0.5
0.5
F
398
0.3
0.2
13
0.1
0.1
G
87
0.1
0.1
3
0
0
Missing
26,769
19
26.3
2,528
14.3
14.9
Total
140,762
100
100
17,640
100
100
Note:
1Data matching provided by 3rd party source based on one quarter lag, 30 September 2024 closest available dataset - EPC monitoring based on Sept-24 portfolio and
Sept-24 Government EPC Register. If no valid EPC is mapped, the expired EPC (where available) is included as a proxy.
Business Banking - Livestock & Dairy Exposure
Given methane’s global warming potential the Livestock & Dairy sector is a significant contributor to the UK’s emissions footprint and is
therefore susceptible to the transition risks of climate change, namely changes in Consumer sentiment, or policy, via introduction of potential
emissions taxation. The Client Transition Tool is completed for Barclays Bank UK Business Banking clients in Livestock & Dairy sectors
for all new or refinanced lending to assess transition trajectories against Barclays’ targets and benchmarks. This tool provides further
granularity on clients' transition plans and progress. The Client Transition Tool has been enhanced in 2025 to make it easier for Relationship
Manager’s to complete on behalf of clients and increase the consistency in scoring Alongside this, Barclays Bank UK have also implemented
an improved  Climate and Environment Lens questionnaire for clients in elevated climate risk sectors to provide enhanced insight into the
climate risk of Barclays Bank UK clients.
The Barclays Bank UK Group utilises exposure data to identify what proportion of the Business Banking Agriculture portfolio consists of
lending to Dairy & Livestock clients.
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Risk performance - Credit risk
Credit risk
Credit risk: summary of contents
Page
Credit risk represents a significant risk and mainly arises from
exposure to loans and advances together with the counterparty
credit risk arising from derivative contracts entered into with
clients.
Credit risk overview and summary of performance
Maximum exposure and effects of netting, collateral and risk transfer
This section outlines the expected credit loss allowances, the
movements in allowances during the period, material
management adjustments to model output and measurement
uncertainty and sensitivity analysis.
Expected Credit Losses
•Loans and advances at amortised cost by geography
•Loans and advances at amortised cost by product
•Movement in gross exposure and impairment allowance
including provisions for loan commitments and financial
guarantees
•Stage 2 decomposition
Management adjustments to models for impairment
Measurement uncertainty and sensitivity analysis
The Group reviews and monitors risk concentrations in a
variety of ways. This section outlines performance against key
concentration risks.
Analysis of the concentration of credit risk
•Credit risk concentration by Industry for contractual maturity,
staging and geography
Approach to management and representation of credit quality
•Asset credit quality
•Debt securities
•Balance sheet credit quality
•Credit exposures by internal PD grade
Credit risk monitors exposure performance across a range of
significant portfolios.
Analysis of specific portfolios and asset types
•Secured home loans
•Retail Credit cards and Retail Other
The Group monitors exposures to assets where there is a
heightened likelihood of default and assets where an actual
default has occurred. From time to time, suspension of certain
aspects of client credit agreements are agreed, generally
during temporary periods of financial difficulties where the
Group is confident that the client will be able to remedy the
suspension. This section outlines the current exposure to
assets with this treatment.
Forbearance
•Retail forbearance programmes
•Wholesale forbearance programmes
This section provides an analysis of credit risk on debt
securities and derivatives.
Analysis of debt securities
Analysis of derivatives
This section provides an analysis of credit risk on assets held
for sale
Assets held for sale
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Risk performance - Credit risk (continued)
Credit Risk
All disclosures in this section, pages 223 to
272 are unaudited unless otherwise stated.
Overview
Credit risk represents a significant risk to the
Group, arising primarily from loans and
advances and counterparty credit risk from
derivative contracts with clients.
The credit risk disclosures exclude financial
assets not subject to credit risk, such as
equity securities, and certain contingent
liabilities including performance guarantees.
These disclosures are materially aligned with
the recommendations of the Taskforce on
Disclosures about Expected Credit Losses
(DECL).
Summary of performance in the
year
Gross exposure
Gross loans and advances, including debt
securities at amortised cost, increased by
£15.7bn to £435.3bn (2024: £419.6bn)
principally driven by growth in UK
Mortgages (£9.2bn), UK Corporate Banking
(£4.4bn), UK Cards (£1.4bn), IB (£1.1bn),
and a £0.9bn increase in USCB from the
partnership with GM. Offsets included
£(1.0)bn ESHLA repayments, £(0.8)bn
government scheme lending repayments in
Business Banking, and the impact of a
stronger sterling against the US dollar
(c.7%).
Partnership with General Motors (GM)
Barclays USCB entered into an exclusive
co‑branded credit card partnership with GM
on August 22, 2025. As at December 31,
2025, gross loans and advances at amortised
cost include £1.3bn of balances arising from
this arrangement, comprising £1.2bn of
consumer and £0.1bn of the business card
receivables, together with an associated
impairment allowance of £0.1bn.
Exposure net of risk mitigation
The Group’s net exposure to credit risk
increased by 3% to £1,108bn (2024:
£1,074bn), primarily reflecting higher cash
and balances at central banks (£19.6bn), cash
collateral and settlement balances (£11bn)
and increased holding of trading portfolio
assets (£11.1bn). This was partially offset by
a decrease in assets at fair value through
other comprehensive income (£4.8bn) and a
decrease in assets held for sale driven by the
disposal of the German consumer finance
business (£3.7bn). Overall, the credit risk
mitigation held against total exposure
remained broadly stable at 41% (2024: 42%).
Credit quality
Delinquencies remained broadly stable across
the Group, supported by a range of ongoing
risk management actions designed to
maintain the Group's defensive position amid
macroeconomic headwinds. The Corporate
loan portfolio continued to benefit from high-
quality exposures and credit protection, and
single name charges remained idiosyncratic
in nature.
ReadMore_Arrow.gif
Further analysis of the credit quality of assets
is presented in the approach to management
and representation of credit quality section.
Stage movements
Stage 2 gross exposures decreased by
£(6.5)bn, primarily reflecting transfers to
Stage 1 following the rebuild of UK
Mortgages impairment models, which now
better capture consumer behaviour, and the
impact of a stronger sterling against the US
dollar.
Stage 3 balances increased to £7.5bn (2024:
£7.4bn) due to single name charges in IB,
partially offset by repayments in Business
Banking.
ReadMore_Arrow.gif
Refer to page 226 for further details.
Scenario
Global growth slows modestly as rising US
tariffs and retaliatory measures disrupt trade
flows, though domestic demand in advanced
economies remains resilient. For Q425,
macroeconomic scenarios have been
refreshed and are designed around a wide
range of economic outcomes, with the
Downside 2 (DS2) scenario broadly aligned
to Barclays' 2025 Internal Stress Test
(IST25), incorporating climate-related
drivers.
ReadMore_Arrow.gif
Refer to the Barclays' resilience to climate
scenarios on page 64 for further details.
ECL
Impairment allowances on loans and
advances at amortised cost including off-
balance sheet exposures, increased to £5.7bn
(2024: £5.5bn) largely attributable to a single
name charge in IB, elevated US
macroeconomic uncertainty, GM portfolio
acquisition and Tesco stage migration. This
was partially offset by UK Cards model
remediation and a stronger sterling against
the US dollar. On-balance sheet coverage
remained strong and stable at 1.2% (2024:
1.2%).
Credit impairment charges/(releases)
Credit impairment charges increased to
£2,279m (2024: £1,982m) reflecting
acquisition of the GM portfolio, a single
name charge in IB and elevated US
macroeconomic uncertainty.
Management adjustments
Economic uncertainty adjustments increased
to £115m (2024: £78m), reflecting an
additional provision for elevated US
macroeconomic uncertainty following tariff
developments. This was partially offset by
the retirement of adjustments following the
rebuild of UK Mortgages impairment
models, which now better capture consumer
responses to the macroeconomic outlook.
ReadMore_Arrow.gif
Refer to the Management adjustment to
models for impairment section on page 239
for further details.
Climate
Barclays assesses climate‑related physical
and transition risks through scenario analysis
and targeted reviews of climate‑sensitive
portfolios. The DS2 scenario is broadly
aligned with the climate‑aware IST25, and
selected portfolios incorporate enhanced
customer‑level climate‑risk modelling.
Assets Held for Sale
The sale of the German consumer finance
business, previously classified as held for
sale, has been completed. The ‘Held for Sale’
section continues to include credit risk
disclosures for a co-branded card portfolio in
the USCB.
ReadMore_Arrow.gif
Further detail can be found in the Financial 
statements section in Note 8 Credit
impairment charges/(releases). Description of
terminology can be found in the glossary,
available at home.barclays/annualreport.
ReadMore_Arrow.gif
Refer to the credit risk management section 
for the details of governance, policies and
procedures.
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Risk performance - Credit risk (continued)
Maximum exposure and effects of netting, collateral and risk transfer
The following tables present a reconciliation between the Group's maximum exposure and its net exposure to credit risk, reflecting the
financial effects of risk mitigation reducing the Group's exposure.
The Group mitigates the credit risk to which it is exposed through netting and set-off, collateral and risk transfer. Further detail on the Group’s
policies to each of these forms of credit enhancement is presented on pages 131 to 132 of the Barclays PLC Pillar 3 Report 2025 (unaudited).
Collateral obtained
Where collateral has been obtained in the event of default, the Group does not, ordinarily, use such assets for its own operations and they are
usually sold on a timely basis. The carrying value of assets held by the Group as at 31 December 2025, as a result of the enforcement of
collateral, was £47m (2024: £12m).
Maximum exposure and effects of netting, collateral and risk transfer (audited)
Maximum
exposure
Netting and
set-off
Cash
collateral
Non-cash
collateral
Risk
transfer
Exposure
net of risk
mitigation
As at 31 December 2025
£m
£m
£m
£m
£m
£m
On-balance sheet:
Cash and balances at central banks
229,752
—
—
—
—
229,752
Cash collateral and settlement balances
130,532
—
—
—
—
130,532
Loans and advances at amortised cost:
Retail mortgages
177,333
—
(11)
(177,294)
(6)
22
Retail credit cards
36,952
—
—
—
—
36,952
Retail other
13,914
—
(1,064)
(2,657)
(43)
10,150
Corporate loans
133,324
(2,977)
(1,429)
(76,288)
(9,683)
42,947
Total loans and advances at amortised cost
361,523
(2,977)
(2,504)
(256,239)
(9,732)
90,071
Of which credit-impaired (Stage 3):
Retail mortgages
1,883
—
—
(1,883)
—
—
Retail credit cards - excluding POCI
486
—
—
—
—
486
Retail credit cards - POCI
24
—
—
—
—
24
Retail other - excluding POCI
116
—
—
(90)
—
26
Retail other - POCI
15
—
—
—
—
15
Corporate loans
2,355
—
(22)
(1,410)
(426)
497
Total credit-impaired loans and advances at amortised cost
4,879
—
(22)
(3,383)
(426)
1,048
Debt securities at amortised cost
68,475
—
—
(136)
—
68,339
Reverse repurchase agreements and other similar secured lending
17,622
—
—
(17,622)
—
—
Trading portfolio assets:
Debt securities
94,359
—
—
(639)
—
93,720
Traded loans
12,249
—
—
(4,907)
—
7,342
Total trading portfolio assets
106,608
—
—
(5,546)
—
101,062
Financial assets at fair value through the income statement:
Loans and advances
47,672
—
(17)
(43,588)
—
4,067
Debt securities
3,214
—
—
(359)
—
2,855
Reverse repurchase agreements
132,488
—
(1,396)
(130,734)
—
358
Other financial assets
83
—
—
—
—
83
Total financial assets at fair value through the income statement
183,457
—
(1,413)
(174,681)
—
7,363
Derivative financial instruments
252,459
(194,743)
(30,758)
(12,646)
(4,121)
10,191
Financial assets at fair value through other comprehensive income
74,390
—
—
(2,390)
(134)
71,866
Other assets
847
—
(1)
—
—
846
Assets held for sale
5,801
—
—
—
—
5,801
Total on-balance sheet
1,431,466
(197,720)
(34,676)
(469,260)
(13,987)
715,823
Off-balance sheet:
Contingent liabilities
25,374
—
(1,768)
(768)
(194)
22,644
Loan commitments
424,606
—
(492)
(52,384)
(2,437)
369,293
Total off-balance sheet
449,980
—
(2,260)
(53,152)
(2,631)
391,937
Total
1,881,446
(197,720)
(36,936)
(522,412)
(16,618)
1,107,760
The above table excludes any credit risk mitigation that does not impact the expected credit loss for financial assets measured at amortised
cost. Off-balance sheet exposures are shown gross of provisions of £416m (2024: £439m), see Note 24 for further details. In addition to the
above, the Group holds forward starting reverse repos with notional contract amounts of £81.5bn (2024: £108.6bn) which are fully
collateralised. Corporate loans at amortised cost include £1.8bn (2024: £3.3bn) of BBLS, CBILS and CLBILS supported by UK government
guarantees of £1.8bn (2024: £3.2bn), which are included within the Risk transfer column in the table. Reported off-balance sheet loan
commitments  also include exposures relating to financial assets classified as assets held for sale.
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Risk performance - Credit risk (continued)
Maximum exposure and effects of netting, collateral and risk transfer (audited)
Maximum
exposure
Netting and
set-off
Cash
collateral
Non-cash
collateral
Risk
transfer
Exposure
net of risk
mitigation
As at 31 December 2024
£m
£m
£m
£m
£m
£m
On-balance sheet:
Cash and balances at central banks
210,184
—
—
—
—
210,184
Cash collateral and settlement balances
119,843
—
—
—
—
119,843
Loans and advances at amortised cost:
Retail mortgages
168,061
—
(22)
(168,026)
—
13
Retail credit cards
34,779
—
—
—
—
34,779
Retail other
13,808
—
(1,106)
(2,502)
(36)
10,164
Corporate loans
129,625
(3,006)
(1,107)
(67,909)
(11,548)
46,055
Total loans and advances at amortised cost
346,273
(3,006)
(2,235)
(238,437)
(11,584)
91,011
Of which credit-impaired (Stage 3):
Retail mortgages
1,875
—
—
(1,874)
—
1
Retail credit cards - excluding POCI
396
—
—
—
—
396
Retail credit cards - POCI
40
—
—
—
—
40
Retail other - excluding POCI
217
—
(21)
(175)
—
21
Retail other - POCI
17
—
—
—
—
17
Corporate loans
2,490
—
(32)
(1,108)
(415)
935
Total credit-impaired loans and advances at amortised cost
5,035
—
(53)
(3,157)
(415)
1,410
Debt securities at amortised cost
68,210
—
—
(583)
(90)
67,537
Reverse repurchase agreements and other similar secured lending
4,734
—
—
(4,734)
—
—
Trading portfolio assets:
Debt securities
78,014
—
—
(657)
—
77,357
Traded loans
13,470
—
—
(878)
—
12,592
Total trading portfolio assets
91,484
—
—
(1,535)
—
89,949
Financial assets at fair value through the income statement:
Loans and advances
45,068
—
(17)
(41,766)
—
3,285
Debt securities
2,965
—
—
(182)
—
2,783
Reverse repurchase agreements
141,773
—
(2,429)
(138,905)
—
439
Other financial assets
110
—
—
—
—
110
Total financial assets at fair value through the income statement
189,916
—
(2,446)
(180,853)
—
6,617
Derivative financial instruments
293,530
(230,434)
(30,637)
(12,633)
(5,284)
14,542
Financial assets at fair value through other comprehensive income
78,055
—
—
(1,104)
(246)
76,705
Other assets
891
—
(1)
—
—
890
Assets held for sale
9,544
—
—
—
—
9,544
Total on-balance sheet
1,412,664
(233,440)
(35,319)
(439,879)
(17,204)
686,822
Off-balance sheet:
Contingent liabilities
25,346
—
(2,664)
(441)
(248)
21,993
Loan commitments
423,149
—
(550)
(55,327)
(1,899)
365,373
Total off-balance sheet
448,495
—
(3,214)
(55,768)
(2,147)
387,366
Total
1,861,159
(233,440)
(38,533)
(495,647)
(19,351)
1,074,188
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Risk performance - Credit risk (continued)
Expected Credit Losses
Loans and advances at amortised cost by geography
Total loans and advances at amortised cost in the credit risk performance section includes loans and advances at amortised cost to banks and
loans and advances at amortised cost to customers.
The table below presents a product and geographical breakdown of loans and advances at amortised cost and the impairment allowance by
stage; and includes purchased or originated credit-impaired (POCI) balances. POCI balances represent a fixed pool of assets purchased at a
deep discount to face value reflecting credit losses incurred from the point of origination to date of acquisition. The table also presents stage
allocation of debt securities and off-balance sheet loan commitments and financial guarantee contracts.
Impairment allowance under IFRS 9 considers both the drawn and the undrawn counterparty exposure. For retail portfolios, the total
impairment allowance is allocated to gross loans and advances to the extent allowance does not exceed the drawn exposure and any excess is
reported on the liabilities side of the balance sheet as a provision. For wholesale portfolios, impairment allowance on undrawn exposure is
reported on the liability side of the balance sheet as a provision.
Loans and advances at amortised cost by geography (audited)
Gross exposure
Impairment allowance
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
As at 31 December 2025
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
Retail mortgages
159,825
13,757
1,836
—
175,418
15
16
60
—
91
Retail credit cards
14,922
1,943
279
24
17,168
171
398
174
—
743
Retail other
9,867
1,512
286
15
11,680
98
178
214
—
490
Corporate loans1
54,182
6,936
1,392
—
62,510
125
180
422
—
727
Total UK
238,796
24,148
3,793
39
266,776
409
772
870
—
2,051
Retail mortgages
1,829
72
131
—
2,032
2
—
24
—
26
Retail credit cards
18,801
2,536
1,776
—
23,113
395
796
1,395
—
2,586
Retail other
2,482
206
63
—
2,751
3
5
19
—
27
Corporate loans
66,671
3,702
1,767
—
72,140
82
135
382
—
599
Total Rest of the
World
89,783
6,516
3,737
—
100,036
482
936
1,820
—
3,238
Total loans and
advances at amortised
cost
328,579
30,664
7,530
39
366,812
891
1,708
2,690
—
5,289
Debt Securities at
amortised cost
68,126
371
—
—
68,497
13
9
—
—
22
Total loans and
advances at amortised
cost including Debt
Securities
396,705
31,035
7,530
39
435,309
904
1,717
2,690
—
5,311
Off-balance sheet loan
commitments and
financial guarantee
contracts2
410,493
16,473
812
5
427,783
144
240
32
—
416
Total3,4
807,198
47,508
8,342
44
863,092
1,048
1,957
2,722
—
5,727
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Risk performance - Credit risk (continued)
Net Exposure
Coverage ratio
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
As at 31 December 2025
£m
£m
£m
£m
£m
%
%
%
%
%
Retail mortgages
159,810
13,741
1,776
—
175,327
—
0.1
3.3
—
0.1
Retail credit cards
14,751
1,545
105
24
16,425
1.1
20.5
62.4
—
4.3
Retail other
9,769
1,334
72
15
11,190
1.0
11.8
74.8
—
4.2
Corporate loans1
54,057
6,756
970
—
61,783
0.2
2.6
30.3
—
1.2
Total UK
238,387
23,376
2,923
39
264,725
0.2
3.2
22.9
—
0.8
Retail mortgages
1,827
72
107
—
2,006
0.1
—
18.3
—
1.3
Retail credit cards
18,406
1,740
381
—
20,527
2.1
31.4
78.5
—
11.2
Retail other
2,479
201
44
—
2,724
0.1
2.4
30.2
—
1.0
Corporate loans
66,589
3,567
1,385
—
71,541
0.1
3.6
21.6
—
0.8
Total Rest of the world
89,301
5,580
1,917
—
96,798
0.5
14.4
48.7
—
3.2
Total loans and
advances at amortised
cost
327,688
28,956
4,840
39
361,523
0.3
5.6
35.7
—
1.4
Debt securities at
amortised cost
68,113
362
—
—
68,475
—
2.4
—
—
—
Total loans and
advances at amortised
cost including debt
securities
395,801
29,318
4,840
39
429,998
0.2
5.5
35.7
—
1.2
Off-balance sheet loan
commitments and
financial guarantee
contracts2
410,349
16,233
780
5
427,367
—
1.5
3.9
—
0.1
Total3, 4
806,150
45,551
5,620
44
857,365
0.1
4.1
32.6
—
0.7
Notes:
1Includes Business Banking, which has a gross exposure of £12.4bn and an impairment allowance of £326m. This comprises £62m impairment allowance on £9.3bn
Stage 1 exposure, £50m on £2.3bn Stage 2 exposure and £214m on £0.8bn Stage 3 exposure. Excluding this, total coverage for corporate loans in UK is 0.8%.
2Excludes loan commitments and financial guarantees of £22.2bn carried at fair value and includes exposure relating to financial assets classified as assets held for
sale.
3Other financial assets subject to impairment excluded in the table above include cash collateral and settlement balances, reverse repurchase agreements and other
similar secured lending, financial assets at fair value through other comprehensive income and other assets. These have a total gross exposure of £224.1bn and an
impairment allowance of £150m. This comprises £18m impairment allowance on £222.4bn Stage 1 exposure, £8m on £1.6bn  Stage 2 exposure and £124m on
£127m Stage 3 exposure.
4The annualised loan loss rate is 52bps after applying the total impairment charge of £2,279m.
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Risk performance - Credit risk (continued)
Loans and advances at amortised cost by geography (audited)
Gross exposure
Impairment allowance
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
As at 31 December 2024
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
Retail mortgages
145,039
19,507
1,793
—
166,339
36
61
61
—
158
Retail credit cards
13,497
2,064
179
40
15,780
219
440
91
—
750
Retail other
10,606
1,218
257
17
12,098
135
110
138
—
383
Corporate loans1
52,284
7,266
2,171
—
61,721
133
196
420
—
749
Total UK
221,426
30,055
4,400
57
255,938
523
807
710
—
2,040
Retail mortgages
1,651
89
169
—
1,909
2
1
26
—
29
Retail credit cards
17,629
2,953
1,724
—
22,306
334
807
1,416
—
2,557
Retail other
1,844
155
121
—
2,120
3
1
23
—
27
Corporate loans 
64,224
3,901
945
—
69,070
76
135
206
—
417
Total Rest of the
World
85,348
7,098
2,959
—
95,405
415
944
1,671
—
3,030
Total loans and
advances at amortised
cost
306,774
37,153
7,359
57
351,343
938
1,751
2,381
—
5,070
Debt securities at
amortised cost
64,988
3,245
—
—
68,233
12
11
—
—
23
Total loans and
advances at amortised
cost including debt
securities
371,762
40,398
7,359
57
419,576
950
1,762
2,381
—
5,093
Off-balance sheet loan
commitments and
financial guarantee
contracts2
412,255
18,728
1,168
6
432,157
164
250
25
—
439
Total3,4
784,017
59,126
8,527
63
851,733
1,114
2,012
2,406
—
5,532
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Risk performance - Credit risk (continued)
Loans and advances at amortised cost by geography (audited)
Net Exposure
Coverage ratio
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
As at 31 December 2024
£m
£m
£m
£m
£m
%
%
%
%
%
Retail mortgages
145,003
19,446
1,732
—
166,181
—
0.3
3.4
—
0.1
Retail credit cards
13,278
1,624
88
40
15,030
1.6
21.3
50.8
—
4.8
Retail other
10,471
1,108
119
17
11,715
1.3
9.0
53.7
—
3.2
Corporate loans1
52,151
7,070
1,751
—
60,972
0.3
2.7
19.3
—
1.2
Total UK
220,903
29,248
3,690
57
253,898
0.2
2.7
16.1
—
0.8
Retail mortgages
1,649
88
143
—
1,880
0.1
1.1
15.4
—
1.5
Retail credit cards
17,295
2,146
308
—
19,749
1.9
27.3
82.1
—
11.5
Retail other
1,841
154
98
—
2,093
0.2
0.6
19.0
—
1.3
Corporate loans
64,148
3,766
739
—
68,653
0.1
3.5
21.8
—
0.6
Total Rest of the
World
84,933
6,154
1,288
—
92,375
0.5
13.3
56.5
—
3.2
Total loans and
advances at amortised
cost
305,836
35,402
4,978
57
346,273
0.3
4.7
32.4
—
1.4
Debt securities at
amortised cost
64,976
3,234
—
—
68,210
—
0.3
—
—
—
Total loans and
advances at amortised
cost including debt
securities
370,812
38,636
4,978
57
414,483
0.3
4.4
32.4
—
1.2
Off-balance sheet loan
commitments and
financial guarantee
contracts2
412,091
18,478
1,143
6
431,718
—
1.3
2.1
—
0.1
Total3, 4
782,903
57,114
6,121
63
846,201
0.1
3.4
28.2
—
0.6
Notes:
1Includes Business Banking, which has a gross exposure of £13.1bn and an impairment allowance of £356m. This comprises £60m impairment allowance on £8.9bn
Stage 1 exposure, £60m on £2.8bn Stage 2 exposure and £236m on £1.5bn Stage 3 exposure. Excluding this, total coverage for corporate loans in UK is 0.8%.
2Excludes loan commitments and financial guarantees of £16.3bn carried at fair value and includes exposure relating to financial assets classified as assets held for
sale.
3Other financial assets subject to impairment excluded in the table above include cash collateral and settlement balances,  reverse repurchase agreements and other
similar secured lending, financial assets at fair value through other comprehensive income and other assets. These have a total gross exposure of £204.2bn and an
impairment allowance of £156m. This comprises £19m impairment allowance on £202.7bn Stage 1 exposure, £7m on £1.3bn Stage 2 exposure and £130m on
£139m Stage 3 exposure.
4The annualised loan loss rate is 46bps after applying the total impairment charge of £1,982m.
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Risk performance - Credit risk (continued)
Loans and advances at amortised cost by product (audited)
The table below presents a product breakdown by stages of loans and advances at amortised cost. Also included is a breakdown of Stage 2
past due balances.
Loans and advances at amortised cost by product (audited)
Stage 2
As at 31 December 2025
Stage 1
Not past
due
<=30 days
past due
>30 days
past due
Total
Stage 3
excluding
POCI
Stage 3
POCI
Total
Gross exposure
£m
£m
£m
£m
£m
£m
£m
£m
Retail mortgages
161,654
11,072
2,033
724
13,829
1,967
—
177,450
Retail credit cards
33,723
3,832
317
330
4,479
2,055
24
40,281
Retail other
12,349
1,398
207
113
1,718
349
15
14,431
Corporate loans
120,853
10,409
71
158
10,638
3,159
—
134,650
Total
328,579
26,711
2,628
1,325
30,664
7,530
39
366,812
Impairment allowance
Retail mortgages
17
9
4
3
16
84
—
117
Retail credit cards
566
840
138
216
1,194
1,569
—
3,329
Retail other
101
126
28
29
183
233
—
517
Corporate loans
207
298
7
10
315
804
—
1,326
Total
891
1,273
177
258
1,708
2,690
—
5,289
Net exposure
Retail mortgages
161,637
11,063
2,029
721
13,813
1,883
—
177,333
Retail credit cards
33,157
2,992
179
114
3,285
486
24
36,952
Retail other
12,248
1,272
179
84
1,535
116
15
13,914
Corporate loans
120,646
10,111
64
148
10,323
2,355
—
133,324
Total
327,688
25,438
2,451
1,067
28,956
4,840
39
361,523
Coverage ratio
%
%
%
%
%
%
%
%
Retail mortgages
—
0.1
0.2
0.4
0.1
4.3
—
0.1
Retail credit cards
1.7
21.9
43.5
65.5
26.7
76.4
—
8.3
Retail other
0.8
9.0
13.5
25.7
10.7
66.8
—
3.6
Corporate loans
0.2
2.9
9.9
6.3
3.0
25.5
—
1.0
Total
0.3
4.8
6.7
19.5
5.6
35.7
—
1.4
As at 31 December 2024
Gross exposure
£m
£m
£m
£m
£m
£m
£m
£m
Retail mortgages
146,690
16,790
2,034
772
19,596
1,962
—
168,248
Retail credit cards
31,126
4,435
303
279
5,017
1,903
40
38,086
Retail other
12,450
1,056
211
106
1,373
378
17
14,218
Corporate loans
116,508
10,849
144
174
11,167
3,116
—
130,791
Total
306,774
33,130
2,692
1,331
37,153
7,359
57
351,343
Impairment allowance
Retail mortgages
38
42
13
7
62
87
—
187
Retail credit cards
553
959
122
166
1,247
1,507
—
3,307
Retail other
138
76
17
18
111
161
—
410
Corporate loans
209
316
7
8
331
626
—
1,166
Total
938
1,393
159
199
1,751
2,381
—
5,070
Net exposure
Retail mortgages
146,652
16,748
2,021
765
19,534
1,875
—
168,061
Retail credit cards
30,573
3,476
181
113
3,770
396
40
34,779
Retail other
12,312
980
194
88
1,262
217
17
13,808
Corporate loans
116,299
10,533
137
166
10,836
2,490
—
129,625
Total
305,836
31,737
2,533
1,132
35,402
4,978
57
346,273
Coverage ratio
%
%
%
%
%
%
%
%
Retail mortgages
—
0.3
0.6
0.9
0.3
4.4
—
0.1
Retail credit cards
1.8
21.6
40.3
59.5
24.9
79.2
—
8.7
Retail other
1.1
7.2
8.1
17.0
8.1
42.6
—
2.9
Corporate loans
0.2
2.9
4.9
4.6
3.0
20.1
—
0.9
Total
0.3
4.2
5.9
15.0
4.7
32.4
—
1.4
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Risk performance - Credit risk (continued)
Movement in gross exposures and impairment allowance including provisions for loan commitments and
financial guarantees (audited)
The following tables present a reconciliation of the opening to the closing balance of the gross exposure and impairment allowance.
Transfers between stages in the tables have been reflected as if they had taken place at the beginning of the year. 'Net drawdowns,
repayments, net re-measurement and movements due to exposure and risk parameter changes' includes additional drawdowns and partial
repayments from existing facilities. Additionally, the below tables do not include other financial assets subject to impairment such as debt
securities at amortised cost, reverse repurchase agreements and other similar secured lending, cash collateral and settlement balances,
financial assets at fair value through other comprehensive income and other assets.
The movements are measured over a 12-month period.
Loans and advances at amortised cost (audited)
Stage 1
Stage 2
Stage 3 excluding
POCI
Stage 3 POCI
Total
Gross
exposure
ECL
Gross
exposure
ECL
Gross
exposure
ECL
Gross
exposure
ECL
Gross
exposure
ECL
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
Retail mortgages
As at 1 January 2025
146,690
38
19,596
62
1,962
87
—
—
168,248
187
Transfers from Stage 1 to Stage 2
(8,750)
(3)
8,750
3
—
—
—
—
—
—
Transfers from Stage 2 to Stage 1
12,686
26
(12,686)
(26)
—
—
—
—
—
—
Transfers to Stage 3
(389)
(1)
(502)
(5)
891
6
—
—
—
—
Transfers from Stage 3
108
2
119
—
(227)
(2)
—
—
—
—
Business activity in the year
32,944
4
1,186
2
7
—
—
—
34,137
6
Refinements to models used for calculation1
—
(19)
—
(36)
—
6
—
—
—
(49)
Net drawdowns, repayments, net re-
measurement and movements due to
exposure and risk parameter changes
(7,660)
(26)
(683)
25
(113)
30
—
—
(8,456)
29
Final repayments
(13,634)
(3)
(1,802)
(5)
(431)
(20)
—
—
(15,867)
(28)
Disposals2
(341)
(1)
(149)
(4)
(104)
(5)
—
—
(594)
(10)
Write-offs
—
—
—
—
(18)
(18)
—
—
(18)
(18)
As at 31 December 2025
161,654
17
13,829
16
1,967
84
—
—
177,450
117
Retail credit cards
As at 1 January 2025
31,126
553
5,017
1,247
1,903
1,507
40
—
38,086
3,307
Transfers from Stage 1 to Stage 2
(1,716)
(51)
1,716
51
—
—
—
—
—
—
Transfers from Stage 2 to Stage 1
2,220
444
(2,220)
(444)
—
—
—
—
—
—
Transfers to Stage 3
(728)
(26)
(922)
(351)
1,650
377
—
—
—
—
Transfers from Stage 3
30
15
20
8
(50)
(23)
—
—
—
—
Business activity in the year3
4,999
111
617
188
75
54
—
—
5,691
353
Refinements to models used for calculation1
—
57
—
(274)
—
1
—
—
—
(216)
Net drawdowns, repayments, net re-
measurement and movements due to
exposure and risk parameter changes4
(1,906)
(526)
290
782
(6)
1,074
(16)
—
(1,638)
1,330
Final repayments
(302)
(11)
(39)
(13)
(35)
(28)
—
—
(376)
(52)
Disposals2
—
—
—
—
(457)
(368)
—
—
(457)
(368)
Write-offs
—
—
—
—
(1,025)
(1,025)
—
—
(1,025)
(1,025)
As at 31 December 2025
33,723
566
4,479
1,194
2,055
1,569
24
—
40,281
3,329
Notes:
1Refinements to models used for calculation reported within Retail mortgages include a £(49)m movement in the calculated ECL for the UK Mortgages portfolio. In
Retail credit cards, this include a £(204)m movement in UK Cards and a £(12)m movement in US Cards portfolio, respectively. These reflect model enhancements
made during the year. Barclays continually reviews the output of models to determine accuracy of the ECL calculation including review of model monitoring,
external benchmarking and experience of model operation over an extended period of time. This helps to ensure that the models used continue to reflect the risks
inherent in the businesses.
2The £594m of gross disposals reported within Retail mortgages include £584m transfer of facilities to a non-consolidated SPV for the purpose of securitisation and
£10m relates to sale of the Italian mortgage loans. The £457m of gross disposals reported within Retail credit cards relate to debt sales undertaken during the year.
3Business activity in the year reported within Retail credit cards include £1.2bn related to acquisition of the GM co-branded card portfolio within USCB.
4'Net drawdowns, repayments, net re-measurement and movements due to exposure and risk parameter changes' reported within Retail credit cards include a gain
recognised on the reassessment of purchased or originated credit-impaired (POCI) assets, where the expected credit loss on POCI assets is lower than anticipated at
the time of purchase. The resulting increase in carrying value is recognised within gross exposure rather than as a negative impairment allowance.
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Risk performance - Credit risk (continued)
Loans and advances at amortised cost (audited)
Stage 1
Stage 2
Stage 3 excluding
POCI
Stage 3  POCI
Total
Gross
exposure
ECL
Gross
exposure
ECL
Gross
exposure
ECL
Gross
exposure
ECL
Gross
exposure
ECL
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
Retail other
As at 1 January 2025
12,450
138
1,373
111
378
161
17
—
14,218
410
Transfers from Stage 1 to Stage 2
(733)
(12)
733
12
—
—
—
—
—
—
Transfers from Stage 2 to Stage 1
372
24
(372)
(24)
—
—
—
—
—
—
Transfers to Stage 3
(206)
(3)
(119)
(28)
325
31
—
—
—
—
Transfers from Stage 3
58
2
4
4
(62)
(6)
—
—
—
—
Business activity in the year
4,683
37
494
58
37
34
—
—
5,214
129
Refinements to models used for calculation
—
—
—
—
—
—
—
—
—
—
Net drawdowns, repayments, net re-
measurement and movements due to
exposure and risk parameter changes1
(1,080)
(62)
(16)
55
34
180
(2)
—
(1,064)
173
Final repayments
(3,195)
(23)
(379)
(5)
(205)
(20)
—
—
(3,779)
(48)
Disposals2
—
—
—
—
(43)
(32)
—
—
(43)
(32)
Write-offs
—
—
—
—
(115)
(115)
—
—
(115)
(115)
As at 31 December 2025
12,349
101
1,718
183
349
233
15
—
14,431
517
Corporate loans
As at 1 January 2025
116,508
209
11,167
331
3,116
626
—
—
130,791
1,166
Transfers from Stage 1 to Stage 2
(3,993)
(19)
3,993
19
—
—
—
—
—
—
Transfers from Stage 2 to Stage 1
3,316
70
(3,316)
(70)
—
—
—
—
—
—
Transfers to Stage 3
(895)
(5)
(748)
(32)
1,643
37
—
—
—
—
Transfers from Stage 3
441
18
459
14
(900)
(32)
—
—
—
—
Business activity in the year3
28,142
49
1,134
40
341
29
—
—
29,617
118
Refinements to models used for calculation4
—
(65)
—
(24)
—
—
—
—
—
(89)
Net drawdowns, repayments, net re-
measurement and movements due to
exposure and risk parameter changes
3,727
(21)
(41)
95
(108)
476
—
—
3,578
550
Final repayments
(26,236)
(28)
(2,008)
(56)
(511)
(10)
—
—
(28,755)
(94)
Disposals2
(157)
(1)
(2)
(2)
(121)
(21)
—
—
(280)
(24)
Write-offs
—
—
—
—
(301)
(301)
—
—
(301)
(301)
As at 31 December 2025
120,853
207
10,638
315
3,159
804
—
—
134,650
1,326
Notes:
1'Net drawdowns, repayments, net re-measurement and movements due to exposure and risk parameter changes' reported within Retail other include a gain
recognised on the reassessment of purchased or originated credit-impaired (POCI) assets, where the expected credit loss on POCI assets is lower than anticipated at
the time of purchase. The resulting increase in carrying value is recognised within gross exposure rather than as a negative impairment allowance.
2The £43m of gross disposals reported within Retail other and £280m of gross disposals reported within Corporate loans relate to debt sales undertaken during the
year.
3Business activity in the year reported within Corporate loans include £0.1bn related to acquisition of the GM co-branded card portfolio within USCB.
4Refinements to models used for calculation reported within Corporate loans include a £(89)m movement in the calculated ECL for the UKCB and IB portfolio.
These reflect model enhancements made during the year. Barclays continually reviews the output of models to determine accuracy of the ECL calculation including
review  of model monitoring, external benchmarking and experience of model operation over an extended period of time. This helps to ensure that the models used
continue to reflect the risks inherent in the businesses.
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Risk performance - Credit risk (continued)
Reconciliation of ECL movement to credit impairment charge/(release)  for the period
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
£m
£m
£m
£m
£m
Retail mortgages
(20)
(42)
20
—
(42)
Retail credit cards
13
(53)
1,455
—
1,415
Retail other
(37)
72
219
—
254
Corporate loans
(1)
(14)
500
—
485
ECL movements excluding disposals and write-offs1
(45)
(37)
2,194
—
2,112
ECL movement on loan commitments and other financial guarantees
(20)
(10)
7
—
(23)
ECL movement on other financial assets
(1)
1
(6)
—
(6)
ECL movement on debt securities at amortised cost
1
(2)
—
—
(1)
Recoveries and reimbursements2
9
(29)
(147)
—
(167)
ECL charge on assets held for sale3
181
Total exchange and other adjustments
183
Total credit impairment charge for the year
2,279
Notes:
1In 2025, gross write-offs amounted to £1,459m and post write-off recoveries amounted to £83m. Net write-offs represent gross write-offs less post write-off
recoveries and amounted to £1,376m.
2Recoveries and reimbursements include £84m for reimbursements where the Group has entered into financial guarantee contracts which provide credit protection
over certain assets with third parties and cash recoveries of previously written-off amounts of £83m.
3ECL charge on assets held for sale relate to the charges on a co-branded card portfolio in USCB and the German consumer finance business.
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Risk performance - Credit risk (continued)
Loan commitments and financial guarantees (audited)1
Stage 1
Stage 2
Stage 3 excluding
POCI
Stage 3 POCI
Total
Gross
exposure
ECL
Gross
exposure
ECL
Gross
exposure
ECL
Gross
exposure
ECL
Gross
exposure
ECL
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
Retail mortgages
As at 1 January 2025
11,093
—
340
—
2
—
—
—
11,435
—
Net transfers between stages
131
—
(141)
—
10
—
—
—
—
—
Business activity in the year
8,970
—
—
—
—
—
—
—
8,970
—
Net drawdowns, repayments, net re-
measurement and movement due to
exposure and risk parameter changes
(8,097)
—
(44)
—
(10)
—
—
—
(8,151)
—
Limit management and final repayments
(342)
—
(30)
—
(2)
—
—
—
(374)
—
As at 31 December 2025
11,755
—
125
—
—
—
—
—
11,880
—
Retail credit cards
As at 1 January 2025
162,471
53
2,515
13
122
—
6
—
165,114
66
Net transfers between stages
(1,837)
13
1,760
(13)
77
—
—
—
—
—
Business activity in the year
28,148
18
341
3
1
—
—
—
28,490
21
Net drawdowns, repayments, net re-
measurement and movement due to
exposure and risk parameter changes
(6,183)
(24)
(1,845)
9
(72)
—
(1)
—
(8,101)
(15)
Limit management and final repayments
(13,584)
(8)
(220)
(9)
(24)
—
—
—
(13,828)
(17)
Disposal2
(5,291)
—
(221)
—
(10)
—
—
—
(5,522)
—
As at 31 December 2025
163,724
52
2,330
3
94
—
5
—
166,153
55
Retail other
As at 1 January 2025
8,416
6
440
—
25
—
—
—
8,881
6
Net transfers between stages
(31)
—
28
—
3
—
—
—
—
—
Business activity in the year
625
—
1
—
—
—
—
—
626
—
Net drawdowns, repayments, net re-
measurement and movement due to
exposure and risk parameter changes
(341)
(5)
7
—
12
—
—
—
(322)
(5)
Limit management and final repayments
(797)
—
(33)
—
(20)
—
—
—
(850)
—
Disposal2
(756)
—
(30)
—
(1)
—
—
—
(787)
—
As at 31 December 2025
7,116
1
413
—
19
—
—
—
7,548
1
Corporate loans
As at 1 January 2025
230,275
105
15,433
237
1,019
25
—
—
246,727
367
Net transfers between stages
(122)
41
216
(41)
(94)
—
—
—
—
—
Business activity in the year
48,961
28
2,701
61
405
—
—
—
52,067
89
Net drawdowns, repayments, net re-
measurement and movement due to
exposure and risk parameter changes
9,733
(57)
(480)
36
(291)
11
—
—
8,962
(10)
Limit management and final repayments
(60,949)
(26)
(4,265)
(56)
(340)
(4)
—
—
(65,554)
(86)
As at 31 December 2025
227,898
91
13,605
237
699
32
—
—
242,202
360
Notes:
1Loan commitments reported also include exposure  relating to financial assets classified as held for sale.
2The gross disposals reported within Retail credit cards and Retail other relate to the German consumer finance business; sale of which was completed in Q125.
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Risk performance - Credit risk (continued)
Loans and advances at amortised cost (audited)
Stage 1
Stage 2
Stage 3 excluding
POCI
Stage 3 POCI
Total
Gross
exposure
ECL
Gross
exposure
ECL
Gross
exposure
ECL
Gross
exposure
ECL
Gross
exposure
ECL
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
Retail mortgages
As at 1 January 2024
150,202
50
19,469
105
2,424
428
—
—
172,095
583
Transfers from Stage 1 to Stage 2
(10,013)
(5)
10,013
5
—
—
—
—
—
—
Transfers from Stage 2 to Stage 1
6,591
29
(6,591)
(29)
—
—
—
—
—
—
Transfers to Stage 3
(388)
—
(530)
(10)
918
10
—
—
—
—
Transfers from Stage 3
82
3
142
2
(224)
(5)
—
—
—
—
Business activity in the year
22,881
8
792
4
7
—
—
—
23,680
12
Refinements to models used for calculation
—
—
—
—
—
—
—
—
—
—
Net drawdowns, repayments, net re-
measurement and movements due to exposure
and risk parameter changes
(7,297)
(37)
(918)
36
(53)
23
—
—
(8,268)
22
Final repayments
(12,680)
(5)
(2,099)
(11)
(394)
(24)
—
—
(15,173)
(40)
Disposals1
(2,688)
(5)
(682)
(40)
(699)
(328)
—
—
(4,069)
(373)
Write-offs
—
—
—
—
(17)
(17)
—
—
(17)
(17)
As at 31 December 2024
146,690
38
19,596
62
1,962
87
—
—
168,248
187
Retail credit cards
As at 1 January 2024
30,409
523
5,578
1,630
1,720
1,333
—
—
37,707
3,486
Transfers from Stage 1 to Stage 2
(2,093)
(66)
2,093
66
—
—
—
—
—
—
Transfers from Stage 2 to Stage 1
1,933
461
(1,933)
(461)
—
—
—
—
—
—
Transfers to Stage 3
(702)
(26)
(1,079)
(469)
1,781
495
—
—
—
—
Transfers from Stage 3
26
13
25
10
(51)
(23)
—
—
—
—
Business activity in the year2
7,217
184
400
118
32
29
40
—
7,689
331
Refinements to models used for calculation3
—
5
—
(29)
—
4
—
—
—
(20)
Net drawdowns, repayments, net re-
measurement and movements due to exposure
and risk parameter changes
658
(450)
838
628
(7)
1,143
—
—
1,489
1,321
Final repayments
(136)
(7)
(41)
(16)
(5)
(3)
—
—
(182)
(26)
Transfers to assets held for sale4
(5,495)
(64)
(689)
(161)
(57)
(46)
—
—
(6,241)
(271)
Disposals1
(691)
(20)
(175)
(69)
(407)
(322)
—
—
(1,273)
(411)
Write-offs
—
—
—
—
(1,103)
(1,103)
—
—
(1,103)
(1,103)
As at 31 December 2024
31,126
553
5,017
1,247
1,903
1,507
40
—
38,086
3,307
Retail other
As at 1 January 2024
8,469
59
1,343
118
493
176
—
—
10,305
353
Transfers from Stage 1 to Stage 2
(619)
(8)
619
8
—
—
—
—
—
—
Transfers from Stage 2 to Stage 1
423
27
(423)
(27)
—
—
—
—
—
—
Transfers to Stage 3
(209)
(2)
(151)
(30)
360
32
—
—
—
—
Transfers from Stage 3
82
1
52
4
(134)
(5)
—
—
—
—
Business activity in the year2
7,590
105
252
30
24
22
17
—
7,883
157
Refinements to models used for calculation
—
—
—
—
—
—
—
—
—
—
Net drawdowns, repayments, net re-
measurement and movements due to exposure
and risk parameter changes
(265)
(33)
(125)
13
59
116
—
—
(331)
96
Final repayments
(3,021)
(11)
(194)
(5)
(273)
(41)
—
—
(3,488)
(57)
Disposals1
—
—
—
—
(46)
(34)
—
—
(46)
(34)
Write-offs
—
—
—
—
(105)
(105)
—
—
(105)
(105)
As at 31 December 2024
12,450
138
1,373
111
378
161
17
—
14,218
410
Notes:
1The £4.1bn of gross disposals reported within Retail mortgages include £3.2bn sale of the Italian mortgage portfolio and £0.8bn of transfer of facilities to a non-
consolidated SPV for the purpose of securitisation. The £1.3bn of gross disposals reported within Retail credit cards include £0.9bn sale of the outstanding US Cards
receivables to Blackstone and £0.4bn of other debt sales undertaken during the year.  The £46m of gross disposals reported within Retail other relate to debt sales
undertaken during the year.
2Business activity in the year reported within Retail credit cards and Retail other includes an acquisition of  Tesco Bank, comprising  £4.2bn of  credit card
receivables  and  £4.1bn of unsecured personal loans.
3Refinements to models used for calculation reported within Retail credit cards include a £(31)m movement in UK Cards and a £11m movement in the US Cards
portfolio. These reflect model enhancements made during the year. Barclays continually reviews the output of models to determine accuracy of the ECL calculation
including review of model monitoring, external benchmarking and experience of model operation over an extended period of time. This helps to ensure that the
models used continue to reflect the  risks inherent across the businesses.
4Transfers to assets held for sale reported within Retail credit cards relate to a co-branded card portfolio within USCB.
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Risk performance - Credit risk (continued)
Loans and advances at amortised cost (audited)
Stage 1
Stage 2
Stage 3 excluding
POCI
Stage 3 POCI
Total
Gross
exposure
ECL
Gross
exposure
ECL
Gross
exposure
ECL
Gross
exposure
ECL
Gross
exposure
ECL
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
Corporate loans
As at 1 January 2024
112,505
287
13,302
414
2,554
598
—
—
128,361
1,299
Transfers from Stage 1 to Stage 2
(3,810)
(28)
3,810
28
—
—
—
—
—
—
Transfers from Stage 2 to Stage 1
3,316
75
(3,316)
(75)
—
—
—
—
—
—
Transfers to Stage 3
(1,073)
(6)
(892)
(37)
1,965
43
—
—
—
—
Transfers from Stage 3
269
14
230
22
(499)
(36)
—
—
—
—
Business activity in the year
27,032
45
897
36
415
26
—
—
28,344
107
Refinements to models used for calculation1
—
(6)
—
42
—
—
—
—
—
36
Net drawdowns, repayments, net re-
measurement and movements due to
exposure and risk parameter changes
4,191
(124)
(531)
4
(631)
341
—
—
3,029
221
Final repayments
(25,861)
(46)
(2,322)
(98)
(363)
(21)
—
—
(28,546)
(165)
Transfers to assets held for sale2
(49)
(1)
(9)
(3)
(1)
(1)
(59)
(5)
Disposals3
(12)
(1)
(2)
(2)
(2)
(2)
—
—
(16)
(5)
Write-offs
—
—
—
—
(322)
(322)
—
—
(322)
(322)
As at 31 December 2024
116,508
209
11,167
331
3,116
626
—
—
130,791
1,166
Reconciliation of ECL movement to credit impairment charge/(release) for the period
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
£m
£m
£m
£m
£m
Retail mortgages
(7)
(3)
4
—
(6)
Retail credit cards
114
(153)
1,645
—
1,606
Retail other
79
(7)
124
—
196
Corporate loans
(76)
(78)
353
—
199
ECL movement excluding assets held for sale ,disposals and write-offs4
110
(241)
2,126
—
1,995
ECL movement on loan commitments and financial guarantees
(9)
(37)
(19)
—
(65)
ECL movement  on other financial assets
3
5
(3)
—
5
ECL movement on debt securities at amortised cost
1
(5)
—
—
(4)
Recoveries and reimbursements5
(21)
20
(90)
—
(91)
ECL charge on assets held for sale6
74
Total exchange and other adjustments
68
Total credit impairment charge for the year
1,982
Notes:
1Refinements to models used for calculation reported within Corporate loans include a £69m movement in IB and a £(33)m movement in the ESHLA portfolio. These
reflect model enhancements made during the year. Barclays continually reviews the output of models to determine accuracy of the ECL calculation including review 
of model monitoring, external benchmarking and experience of model operation over an extended period of time. This helps to ensure that the models used continue
to reflect the risks inherent across the businesses.
2Transfers to assets held for sale reported within Corporate loans relate to a co-branded card portfolio within USCB.
3The £16m of gross disposals reported within Corporate loans relate to debt sales undertaken during the year.
4In 2024, gross write-offs amounted to £1,547m and post write-off recoveries amounted to £76m. Net write-offs represent gross write-offs less post write-off
recoveries and amounted to £1,471m.
5Recoveries and reimbursements include £15m for reimbursements where the Group has entered into financial guarantee contracts which provide credit protection
over certain assets with third parties and cash recoveries of previously written off amounts of £76m.
6ECL charge on assets held for sale relate to the German consumer finance business.
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Risk performance - Credit risk (continued)
Loan commitments and financial guarantees (audited)1
Stage 1
Stage 2
Stage 3 excluding
POCI
Stage 3 POCI
Total
Gross
exposure
ECL
Gross
exposure
ECL
Gross
exposure
ECL
Gross
exposure
ECL
Gross
exposure
ECL
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
Retail mortgages
As at 1 January 2024
7,776
—
448
—
4
—
—
—
8,228
—
Net transfers between stages
(47)
—
41
—
6
—
—
—
—
—
Business activity in the year
8,048
—
—
—
—
—
—
—
8,048
—
Net drawdowns, repayments, net re-
measurement and movement due to
exposure and risk parameter changes
(4,336)
—
(106)
—
(7)
—
—
—
(4,449)
—
Limit management and final repayments
(348)
—
(43)
—
(1)
—
—
—
(392)
—
As at 31 December 2024
11,093
—
340
—
2
—
—
—
11,435
—
Retail credit cards
As at 1 January 2024
144,791
59
2,807
54
142
—
—
—
147,740
113
Net transfers between stages
(1,940)
30
1,853
(30)
87
—
—
—
—
—
Business activity in the year
31,376
13
226
5
2
—
6
—
31,610
18
Net drawdowns, repayments, net re-
measurement and movement due to
exposure and risk parameter changes
2,148
(36)
(1,969)
4
(88)
—
—
—
91
(32)
Limit management and final repayments
(13,904)
(13)
(402)
(20)
(21)
—
—
—
(14,327)
(33)
As at 31 December 2024
162,471
53
2,515
13
122
—
6
—
165,114
66
Retail other
As at 1 January 2024
8,607
6
535
2
44
—
—
—
9,186
8
Net transfers between stages
(9)
—
(8)
—
17
—
—
—
—
—
Business activity in the year
781
2
1
—
—
—
—
—
782
2
Net drawdowns, repayments, net re-
measurement and movement due to
exposure and risk parameter changes
110
(2)
(77)
(2)
(13)
—
—
—
20
(4)
Limit management and final repayments
(1,073)
—
(11)
—
(23)
—
—
—
(1,107)
—
As at 31 December 2024
8,416
6
440
—
25
—
—
—
8,881
6
Corporate loans
As at 1 January 2024
212,889
108
20,418
231
847
44
—
—
234,154
383
Net transfers between stages
1,241
29
(1,555)
(32)
314
3
—
—
—
—
Business activity in the year
50,411
33
1,666
31
193
—
—
—
52,270
64
Net drawdowns, repayments, net re-
measurement and movement due to
exposure and risk parameter changes
10,109
(39)
(1,383)
70
(46)
(14)
—
—
8,680
17
Limit management and final repayments
(44,375)
(26)
(3,713)
(63)
(289)
(8)
—
—
(48,377)
(97)
As at 31 December 2024
230,275
105
15,433
237
1,019
25
—
—
246,727
367
Note:
1Loan commitments reported also include exposure relating to financial assets classified as held for sale.
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Risk performance - Credit risk (continued)
Stage 2 decomposition
Stage 2 exposures are predominantly identified using quantitative tests where the lifetime probability of default (PD) has deteriorated more
than a pre-determined amount since origination during the year. This is augmented by inclusion of accounts meeting the designated high risk
criteria (including watchlist) for the portfolio under the qualitative test.
A small number of accounts (3.2% of impairment allowance and 2.3% of gross exposure) included within Stage 2 are not otherwise
identified by the quantitative or qualitative tests but are more than 30 days past due. The percentage triggered by these backstop criteria is a
measure of the effectiveness of the Stage 2 criteria in identifying deterioration prior to delinquency. These balances include items in the UK
Corporate Bank and Investment Bank for reasons such as outstanding interest and fees rather than principal balances.
Loans and advances at amortised cost1
Gross Exposure
Impairment Allowance
Quantitative
test
Qualitative
test
30 days past
due backstop
Total Stage 2
Quantitative
test
Qualitative
test
30 days past
due backstop
Total Stage 2
As at 31 December 20252
£m
£m
£m
£m
£m
£m
£m
£m
Retail mortgages
9,824
3,470
463
13,757
13
2
1
16
Retail credit cards
1,267
660
16
1,943
259
127
12
398
Retail other
1,051
430
31
1,512
146
20
12
178
Corporate loans
5,285
1,618
33
6,936
131
48
1
180
Total UK
17,427
6,178
543
24,148
549
197
26
772
Retail mortgages
3
17
52
72
—
—
—
—
Retail credit cards
1,830
661
45
2,536
597
172
27
796
Retail other
36
125
45
206
5
—
—
5
Corporate loans
2,211
1,467
24
3,702
83
50
2
135
Total Rest of the World
4,080
2,270
166
6,516
685
222
29
936
Retail mortgages
9,827
3,487
515
13,829
13
2
1
16
Retail credit cards
3,097
1,321
61
4,479
856
299
39
1,194
Retail other
1,087
555
76
1,718
151
20
12
183
Corporate loans
7,496
3,085
57
10,638
214
98
3
315
Total Stage 2
21,507
8,448
709
30,664
1,234
419
55
1,708
As at 31 December 20242
£m
£m
£m
£m
£m
£m
£m
£m
Retail mortgages
9,143
9,681
683
19,507
42
15
4
61
Retail credit cards
1,719
345
—
2,064
367
73
—
440
Retail other
746
464
8
1,218
94
15
1
110
Corporate loans
5,406
1,743
117
7,266
143
52
1
196
Total UK
17,014
12,233
808
30,055
646
155
6
807
Retail mortgages
3
13
73
89
1
—
—
1
Retail credit cards
2,200
744
9
2,953
620
183
4
807
Retail other
15
72
68
155
—
1
—
1
Corporate loans
2,985
903
13
3,901
103
32
—
135
Total Rest of the World
5,203
1,732
163
7,098
724
216
4
944
Retail mortgages
9,146
9,694
756
19,596
43
15
4
62
Retail credit cards
3,919
1,089
9
5,017
987
256
4
1,247
Retail other
761
536
76
1,373
94
16
1
111
Corporate loans
8,391
2,646
130
11,167
246
84
1
331
Total Stage 2
22,217
13,965
971
37,153
1,370
371
10
1,751
Notes:
1Where balances satisfy more than one of the above three criteria for determining a significant increase in credit risk, the corresponding gross exposure and
impairment allowance have been assigned in order of categories presented.
2Exposure exclude the portfolios which have been classified as assets held for sale.
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Risk performance - Credit risk (continued)
Management adjustments to models for impairment (audited)
Management adjustments to impairment models are applied in order to factor in certain conditions or changes in policy that are not fully
incorporated into the impairment models, or to reflect additional facts and circumstances at the period end. Management adjustments are
reviewed and incorporated into future model development where applicable.
Management adjustments are captured through “Economic uncertainty” and “Other” adjustments, and are presented by product and
geography below:
Management adjustments to models for impairment allowance presented by product and geography (audited)
Impairment
allowance pre
management
adjustments1
Economic
uncertainty
adjustments
(a)
Other
adjustments
(b)
Management
adjustments2
(a+b)
Total
impairment
allowance3
Proportion of
Management
adjustments to
total
impairment
allowance
As at 31 December 2025
£m
£m
£m
£m
£m
%
Retail mortgages
76
—
15
15
91
16.5
Retail credit cards
761
—
—
—
761
—
Retail other
406
—
85
85
491
17.3
Corporate loans
714
39
53
92
806
11.4
Total UK
1,957
39
153
192
2,149
8.9
Retail mortgages
25
—
1
1
26
3.8
Retail credit cards
2,505
31
87
118
2,623
4.5
Retail other
27
—
—
—
27
—
Corporate loans
823
44
13
57
880
6.5
Total Rest of the World
3,380
75
101
176
3,556
4.9
Total
5,337
114
254
368
5,705
6.5
Debt securities at amortised cost
21
1
—
1
22
4.5
Total including debt securities at amortised cost
5,358
115
254
369
5,727
6.4
As at 31 December 2024
£m
£m
£m
£m
£m
%
Retail mortgages
51
36
71
107
158
67.7
Retail credit cards
787
—
(22)
(22)
765
(2.9)
Retail other
298
—
90
90
388
23.2
Corporate loans
759
42
39
81
840
9.6
Total UK
1,895
78
178
256
2,151
11.9
Retail mortgages
29
—
—
—
29
—
Retail credit cards
2,631
—
(23)
(23)
2,608
(0.9)
Retail other
24
—
4
4
28
14.3
Corporate loans
695
—
(2)
(2)
693
(0.3)
Total Rest of the World
3,379
—
(21)
(21)
3,358
(0.6)
Total
5,274
78
157
235
5,509
4.3
Debt securities at amortised cost
30
—
(7)
(7)
23
(30.4)
Total including debt securities at amortised cost
5,304
78
150
228
5,532
4.1
Notes:
1Includes £4.3bn (2024: £4.7bn) of modelled ECL, £0.7bn (2024: £0.5bn) of individually assessed impairments, £(0.2)bn (2024: £(0.3)bn) of ECL from assets held
for sale (co-branded card portfolio) and £0.6bn (2024: £0.4bn) of ECL from benchmarked exposures and debt securities.
2Management adjustments related to other financial assets subject to impairment not included in the table above include cash collateral and settlement balances £1m
(2024: £(1)m), reverse repurchase agreements £1m (2024: £(2)m) and financial assets at fair value through other comprehensive income £nil (2024: £(2)m) within
the IB portfolio.
3Total impairment allowance consists of ECL stock on drawn and undrawn exposures.
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Risk performance - Credit risk (continued)
Economic uncertainty adjustments presented by stage (audited)
Stage 1
Stage 2
Stage 3
Total
As at 31 December 2025
£m
£m
£m
£m
Retail mortgages
—
—
—
—
Retail credit cards
—
—
—
—
Retail other
—
—
—
—
Corporate loans
23
10
6
39
Total UK
23
10
6
39
Retail mortgages
—
—
—
—
Retail credit cards
—
31
—
31
Retail other
—
—
—
—
Corporate loans
13
31
—
44
Total Rest of the World
13
62
—
75
Total
36
72
6
114
Debt securities at amortised cost
1
—
—
1
Total including debt securities at amortised cost
37
72
6
115
Stage 1
Stage 2
Stage 3
Total
As at 31 December 2024
£m
£m
£m
£m
Retail mortgages
7
18
11
36
Retail credit cards
—
—
—
—
Retail other
—
—
—
—
Corporate loans
26
10
6
42
Total UK
33
28
17
78
Retail mortgages
—
—
—
—
Retail credit cards
—
—
—
—
Retail other
—
—
—
—
Corporate loans
—
—
—
—
Total Rest of the World
—
—
—
—
Total
33
28
17
78
Debt securities at amortised cost
—
—
—
—
Total including debt securities at amortised cost
33
28
17
78
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Risk performance - Credit risk (continued)
Economic uncertainty adjustments
Economic uncertainty adjustments are captured in two ways. First, customer uncertainty: the identification of customers and clients who may
be more vulnerable to economic instability; and second, model uncertainty: to capture the impact of model limitations and sensitivities to
specific macroeconomic parameters, which are applied at a portfolio level.
The Group continues to monitor the elevated tariffs, trade tensions, and geopolitical risks, especially in the US. In response, an adjustment of
£81m introduced during Q125 has been retained, with any resulting effects on customer behaviour yet to materialise.
Total economic uncertainty adjustments as at 31 December 2025 are £115m (2024: £78m) and include:
Customer and client uncertainty provisions of £115m (2024: £53m):
Retail mortgages (UK) £nil (2024: £11m): The prior refinancing risk adjustment was retired following the rebuild of the UK Mortgages
impairment models, which now better capture sensitivity to interest rate and inflation movements
Retail credit cards (ROW) £31m (2024: £nil): This adjustment reflects elevated US macroeconomic uncertainty, with impacts yet to
materialise in consumer behaviour
Corporate loans (UK) £39m (2024: £42m): This adjustment reflects potential cross-default risk on Barclays’ lending in respect of clients
who have taken out Bounce Back Loans
Corporate loans (ROW) £44m (2024: £nil): This adjustment reflects elevated US macroeconomic uncertainty, with impacts yet to
materialise in borrower behaviour
Model uncertainty provisions of £nil (2024: £25m):
Retail mortgages (UK) £nil (2024:£25m): The prior adjustment to address model over-sensitivity was retired following the rebuild of the
UK Mortgages impairment models, which now better capture consumer responses to the macroeconomic outlook
Other adjustments
Other adjustments are operational and remain in place until incorporated into the underlying models. These adjustments result from data
limitations and model performance related issues identified through model monitoring and other established governance processes.
Total other adjustments as at 31 December 2025 are £254m (2024: £150m) and include:
Retail mortgages (UK) £15m (2024: £71m): The reduction is driven by the retirement of adjustments following the rebuild of the UK
Mortgages impairment models
Retail credit cards (UK) £nil (2024: £(22)m): The prior adjustment to address default over-prediction was retired following model
remediation in the UK Cards portfolio
Retail credit cards (ROW) £87m (2024: £(23)m): This adjustment reflects provisioning for the GM consumer cards portfolio acquired
during the year, while the previously held high-risk account management (HRAM) adjustment was retired following model remediation in
USCB
Retail other (UK) £85m (2024: £90m) and Corporate loans (UK) £53m (2024: £39m): These include adjustments for definition of default
(DOD) criteria under the Capital Requirements Regulation and model monitoring outcomes, which were re-sized during the year
Corporate loans (ROW) £13m (2024: £(2)m): This adjustment reflects provisioning for the GM business cards portfolio acquired during the
year
Debt securities £nil (2024: £(7)m): The movement is driven by the retirement of the Exposure at Default recalibration adjustment following
model remediation in the IB portfolio
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Risk performance - Credit risk (continued)
Climate Risk ECL assessment
Barclays performed a credit risk assessment of physical and transition risks due to climate change. This was delivered through a combination
of a scenario approach and targeted reviews of specific portfolios identified as more susceptible to climate risk.
Scenario Approach: The IFRS 9 Downside 2 scenario has been updated and aligned to the 2025 Internal Stress Test scenario which is
climate aware, ensuring that climate is being considered within the modelled ECL output via existing macroeconomic variables.
Specific Approach: The approach reviewed portfolios previously identified from both internal and external stress tests as more susceptible to
climate risks. In particular,  climate modelling techniques were utilised to inform customer level PD and LGD spreads of physical and
transition risk due to climate change for i) the UK Mortgages portfolio (both PD and LGD) and ii) Wholesale elevated risk sector exposures 
(PD only). The output of this review did not provide variances in ECL deemed sufficiently certain to warrant raising an additional climate-
related charge in 2025.
Whilst there have been no separately identifiable charges relating to climate risk in the 2025 reported ECL, it is acknowledged that
impairment could increase over time as risks become more tangible and impact consumers and clients through physical risks or via impacts
from the transition to a low carbon economy. Therefore, Barclays continues to review credit risk outputs to determine if any additional
physical or transition climate risks are identified that are not sufficiently captured via model output.
Refer to the Barclays resilience to climate scenarios on page 64 for further details.
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Risk performance - Credit risk (continued)
Measurement uncertainty and sensitivity analysis
The measurement of modelled ECL involves complexity and judgement, including estimation of probabilities of default (PD), loss given
default (LGD), a range of unbiased future economic scenarios, estimation of expected lives, estimation of exposures at default (EAD) and
assessing significant increases in credit risk. The Group uses a five-scenario model to calculate ECL. An external consensus forecast is
assembled from key sources, including HM Treasury (short and medium term forecasts) and  Bloomberg (based on median of economic
forecasts) which forms the Baseline scenario. In addition, two adverse scenarios (Downside 1 and Downside 2) and two favourable scenarios
(Upside 1 and Upside 2) are derived, with associated weightings. The adverse scenarios are calibrated to a broadly similar severity to the
Group's internal stress tests and stress scenarios provided by regulators whilst also considering IFRS 9 specific sensitivities and non-linearity.
The favourable scenarios are designed to reflect plausible upside risks to the Baseline scenario which are broadly consistent with the
economic narrative approved by the Senior Scenario Review Committee. All scenarios are regenerated at a minimum semi-annually. The
scenarios include key economic variables, (including GDP, unemployment, House Price Index (HPI) and base rates in both the UK and US
markets), and expanded variables using statistical models based on historical correlations. The upside and downside shocks are designed to
evolve over a five-year stress horizon, with all five scenarios converging to a steady state after approximately seven years. The same
scenarios used in the estimation of expected credit losses are also used to inform the Group's internal planning.
Scenarios used to calculate the Group’s ECL charge were refreshed in Q425, with the Baseline scenario reflecting the latest consensus
macroeconomic forecasts available at the time of the scenario refresh. The Baseline scenario continues to reflect the rapidly changing trade
policies and uncertainty around potential tariffs to be imposed by the US administration and responses by other governments. Global growth
slows modestly as rising US tariffs and retaliatory measures disrupt trade flows, dampen business confidence, and weigh on investment,
though domestic demand in advanced economies remains resilient. UK and US GDP growth in 2026 is expected to be 1.1% and 2.0%
respectively. Labour markets in major economies soften slightly amid increased uncertainty and slower export-orientated activity. However,
the weakening is contained and does not rise significantly from current levels. UK and US quarterly unemployment rates peak at 4.9% and
4.5%, respectively. Central Banks continue to loosen monetary policy with both the Bank of England the Federal Reserve finishing 2026
with an interest rate of 3.25%.
The Downside scenarios have been calibrated to capture an escalation of trade tensions, where tariffs imposed by the US prompt retaliation
from its trading partners with adverse implications for consumer prices and investment sentiment. A sharp slowdown in immigration coupled
with mass deportations disrupts the US labour market, compounding downside risks to growth. In addition, global supply chains are severely
disrupted as firms delay investment, reassess production locations and hoard production inputs. Imports into the US contract sharply due to
higher prices and exports fall due to retaliation. The combination of trade impact and consumer uncertainty triggers a sharp recession, not
only in the US but also in the UK and Europe driven by a severe decline in exports, business sentiment and with investment and consumption
plans being put on hold. The rapid fall in external demand and a retrenchment in business investment push up unemployment rates, where
job losses are concentrated in trade-exposed sectors (machinery, autos, consumer durables) but also spill into services. The Federal Reserve
initially holds rates steady, weighing the inflation shock against the deteriorating real economy. However, as the slowdown deepens and the
labour market loosens, the Federal Reserve cuts rates swiftly to stimulate aggregate demand. The Bank of England eases monetary policy
amid a disinflationary environment and looser labour markets.
In the Upside scenarios, a rise in labour force participation and higher productivity contribute to accelerated economic growth, without
creating new inflationary pressures. Central banks lower interest rates stimulating private consumption and investment growth. Demand for
labour increases and unemployment rates stabilise and start falling again. As geopolitical tensions ease, low inflation supports consumer
purchasing power and contributes further to healthy GDP growth. The strong economic outlook and lower interest rates provide a boost to
house prices growth and support bullish financial markets.
The methodology for estimating scenario weights involves simulating a range of future paths for UK and US GDP using historical data with
the five scenarios mapped against the distribution of these future paths. The median is centred around the Baseline with scenarios further
from the Baseline attracting a lower weighting before the five weights are normalised to total 100%. The movement in weights is driven by
the combined impact of two factors: (i) improvement in GDP growth in the Baseline scenario, bringing the Baseline scenario closer to the
Upside scenarios; and (ii) model improvements, which increase the Baseline weight and reduce the weights of the tail scenarios. For further
details see page 246.
The Group has retained the £81m uncertainty adjustment introduced in Q125 across the US Consumer Bank and Investment Bank
businesses, reflecting elevated tariffs, trade tensions, and geopolitical risks, with any resulting effects on customer behaviour yet to
materialise. For further details see pages 239 to 241.
The following tables show the key macroeconomic variables used in the five scenarios (5 year annual paths), the weights applied to each
scenario and the macroeconomic variables by scenario using ‘specific bases’ i.e. the most extreme position of each variable in the context of
the scenario, for example, the highest unemployment for downside scenarios and the lowest unemployment for upside scenarios. 5-year
average tables and movement over time graphs provide additional transparency. Annual paths show quarterly averages for the year
(unemployment and base rate) or change in the year (GDP and HPI).
1
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Risk performance - Credit risk (continued)
Average macroeconomic variables used in the calculation of ECL (audited)
As at 31 December 2025
2025
2026
2027
2028
2029
Baseline
%
%
%
%
%
UK GDP1
1.5
1.1
1.4
1.4
1.4
UK unemployment2
4.7
4.9
4.8
4.8
4.7
UK HPI3
1.5
2.9
2.5
4.3
3.8
UK bank rate6
4.2
3.4
3.4
3.5
3.6
US GDP1
2.1
2.0
2.0
2.0
2.0
US unemployment4
4.2
4.5
4.4
4.4
4.4
US HPI5
3.2
1.7
1.9
2.6
2.6
US federal funds rate6
4.2
3.4
3.3
3.3
3.5
Downside 2
UK GDP1
1.5
(2.5)
(1.2)
2.8
1.1
UK unemployment2
4.7
5.8
7.7
6.9
5.7
UK HPI3
1.5
(24.9)
(5.1)
9.6
14.2
UK bank rate6
4.2
2.3
0.5
0.4
1.1
US GDP1
2.1
(2.7)
(2.8)
1.6
2.4
US unemployment4
4.2
5.7
8.0
7.9
5.9
US HPI5
3.2
(8.2)
(1.7)
7.2
7.7
US federal funds rate6
4.2
3.6
2.4
1.4
1.2
Downside 1
UK GDP1
1.5
(0.7)
0.1
2.1
1.3
UK unemployment2
4.7
5.3
6.3
5.8
5.2
UK HPI3
1.5
(11.8)
(1.3)
6.9
8.9
UK bank rate6
4.2
2.9
2.0
1.9
2.4
US GDP1
2.1
(0.3)
(0.4)
1.8
2.2
US unemployment4
4.2
5.1
6.2
6.1
5.1
US HPI5
3.2
(3.3)
0.1
4.9
5.1
US federal funds rate6
4.2
3.6
2.8
2.4
2.4
Upside 2
UK GDP1
1.5
2.7
3.7
2.9
2.4
UK unemployment2
4.7
4.3
4.0
3.9
3.8
UK HPI3
1.5
11.9
8.4
5.1
4.1
UK bank rate6
4.2
3.1
2.3
2.3
2.6
US GDP1
2.1
2.8
3.1
2.8
2.8
US unemployment4
4.2
3.9
3.7
3.7
3.7
US HPI5
3.2
6.2
4.7
4.8
4.9
US federal funds rate6
4.2
3.0
2.5
2.5
2.5
Upside 1
UK GDP1
1.5
1.9
2.6
2.2
1.9
UK unemployment2
4.7
4.6
4.4
4.4
4.3
UK HPI3
1.5
7.4
5.4
4.7
3.9
UK bank rate6
4.2
3.2
2.8
2.8
3.1
US GDP1
2.1
2.4
2.6
2.4
2.4
US unemployment4
4.2
4.2
4.1
4.1
4.1
US HPI5
3.2
4.0
3.3
3.7
3.7
US federal funds rate6
4.2
3.3
2.8
2.8
3.0
Notes:
1Average Real GDP seasonally adjusted change in year.
2Average UK unemployment rate 16-year+.
3Change in year end UK HPI = Halifax HPI Meth2 All Houses, All Buyers index.
4Average US civilian unemployment rate 16-year+.
5Change in year end US HPI = FHFA house price index, relative to prior year end.
6Average rate.
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Risk performance - Credit risk (continued)
As at 31 December 2024
2024
2025
2026
2027
2028
Baseline
%
%
%
%
%
UK GDP1
1.0
1.4
1.5
1.6
1.5
UK unemployment2
4.3
4.4
4.5
4.4
4.4
UK HPI3
2.8
3.3
1.6
4.5
3.0
UK bank rate6
5.1
4.3
4.0
4.0
3.8
US GDP1
2.7
2.0
2.0
2.0
2.0
US unemployment4
4.1
4.3
4.2
4.2
4.2
US HPI5
6.5
2.6
2.7
3.0
3.0
US federal funds rate6
5.1
4.1
4.0
3.8
3.8
Downside 2
UK GDP1
1.0
(2.3)
(1.3)
2.6
2.3
UK unemployment2
4.3
6.2
8.1
6.6
5.5
UK HPI3
2.8
(24.8)
(5.2)
10.0
14.6
UK bank rate6
5.1
3.5
1.7
0.6
1.1
US GDP1
2.7
(1.3)
(1.3)
3.3
2.9
US unemployment4
4.1
5.8
7.2
6.2
5.5
US HPI5
6.5
(8.0)
(0.7)
5.2
4.0
US federal funds rate6
5.1
2.5
0.6
0.8
1.5
Downside 1
UK GDP1
1.0
(0.5)
0.1
2.1
1.9
UK unemployment2
4.3
5.3
6.3
5.5
5.0
UK HPI3
2.8
(11.6)
(1.8)
7.2
8.7
UK bank rate6
5.1
3.9
2.9
2.3
2.4
US GDP1
2.7
0.3
0.4
2.7
2.4
US unemployment4
4.1
5.1
5.7
5.2
4.9
US HPI5
6.5
(2.7)
1.0
4.1
3.5
US federal funds rate6
5.1
3.4
2.3
2.3
2.7
Upside 2
UK GDP1
1.0
3.0
3.7
2.9
2.4
UK unemployment2
4.3
3.8
3.4
3.5
3.5
UK HPI3
2.8
11.9
8.4
5.1
4.1
UK bank rate6
5.1
3.9
2.9
2.8
2.8
US GDP1
2.7
2.8
3.1
2.8
2.8
US unemployment4
4.1
3.8
3.5
3.5
3.5
US HPI5
6.5
6.2
4.7
4.8
4.9
US federal funds rate6
5.1
3.7
3.3
3.1
2.8
Upside 1
UK GDP1
1.0
2.2
2.6
2.2
2.0
UK unemployment2
4.3
4.1
4.0
4.0
4.0
UK HPI3
2.8
7.6
4.9
4.8
3.5
UK bank rate6
5.1
4.1
3.5
3.4
3.3
US GDP1
2.7
2.4
2.6
2.4
2.4
US unemployment4
4.1
4.0
3.9
3.9
3.9
US HPI5
6.5
4.4
3.7
3.9
3.9
US federal funds rate6
5.1
4.0
3.8
3.6
3.3
Notes:
1Average Real GDP seasonally adjusted change in year.
2Average UK unemployment rate 16-year+.
3Change in year end UK HPI = Halifax All Houses, All Buyers index, relative to prior year end.
4Average US civilian unemployment rate 16-year+.
5Change in year end US HPI = FHFA house price index, relative to prior year end.
6Average rate.
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Risk performance - Credit risk (continued)
Scenario  weighting (audited)1
Upside 2
Upside 1
Baseline
Downside 1
Downside 2
%
%
%
%
%
As at 31 December 2025
Scenario weighting
14.4
27.4
38.5
12.7
7.0
As at 31 December 2024
Scenario weighting
17.4
26.8
32.5
14.7
8.6
Note
1For further details on changes to scenario weights see page 243.
Specific bases shows the most extreme position of each variable in the context of the downside/upside scenarios, for example, the highest
unemployment for downside scenarios, average unemployment for baseline scenarios and lowest unemployment for upside scenarios. GDP
and HPI downside and upside scenario data represents the lowest and highest cumulative position relative to the start point, in the 20 quarter
period.
Macroeconomic variables (specific bases) (audited)1
Upside 2
Upside 1
Baseline
Downside 1
Downside 2
As at 31 December 2025
%
%
%
%
%
UK GDP2
14.5
10.8
1.4
(0.3)
(3.5)
UK unemployment3
3.8
4.3
4.8
6.5
8.1
UK HPI4
34.6
24.9
3.0
(12.6)
(28.0)
UK bank rate
2.3
2.8
3.6
4.6
4.6
US GDP2
14.6
12.4
2.0
(0.2)
(4.6)
US unemployment3
3.7
4.1
4.4
6.6
8.8
US HPI4
26.2
19.3
2.4
(1.5)
(8.1)
US federal funds rate
2.5
2.8
3.5
4.3
4.3
As at 31 December 2024
UK GDP2
15.0
11.6
1.4
0.2
(2.9)
UK unemployment3
3.4
3.9
4.4
6.5
8.4
UK HPI4
36.3
25.9
3.0
(11.3)
(26.8)
UK bank rate
2.8
3.3
4.2
5.3
5.3
US GDP2
14.9
12.8
2.2
0.4
(2.1)
US unemployment3
3.5
3.8
4.2
5.9
7.5
US HPI4
30.1
24.4
3.5
1.1
(4.0)
US federal funds rate
2.8
3.3
4.2
5.3
5.3
Average basis represents the average quarterly value of variables in the 20 quarter period with GDP and HPI based on yearly average and
quarterly CAGRs respectively.
Macroeconomic variables (5 year averages) (audited)1
Upside 2
Upside 1
Baseline
Downside 1
Downside 2
As at 31 December 2025
%
%
%
%
%
UK GDP5
2.7
2.0
1.4
0.9
0.3
UK unemployment6
4.1
4.5
4.8
5.5
6.2
UK HPI7
6.1
4.5
3.0
0.6
(2.0)
UK bank rate
2.9
3.2
3.6
2.7
1.7
US GDP5
2.7
2.4
2.0
1.1
0.1
US unemployment6
3.9
4.1
4.4
5.4
6.3
US HPI7
4.8
3.6
2.4
1.9
1.5
US federal funds rate
2.9
3.2
3.5
3.1
2.5
As at 31 December 2024
UK GDP5
2.6
2.0
1.4
0.9
0.5
UK unemployment6
3.7
4.0
4.4
5.3
6.1
UK HPI7
6.4
4.7
3.0
0.8
(1.6)
UK bank rate
3.5
3.9
4.2
3.3
2.4
US GDP5
2.9
2.5
2.2
1.7
1.2
US unemployment6
3.7
3.9
4.2
5.0
5.8
US HPI7
5.4
4.5
3.5
2.4
1.2
US federal funds rate
3.6
4.0
4.2
3.2
2.1
Notes:
1UK GDP = Real GDP growth seasonally adjusted; UK unemployment = UK unemployment rate 16-year+; UK HPI (31.12.24) = Halifax All Houses, All Buyers
Index; UK HPI (31.12.25) = Halifax HPI Meth2 All Houses, All Buyers index; US GDP = Real GDP growth seasonally adjusted; US unemployment = US civilian
unemployment rate 16-year+; US HPI = FHFA house price index. 20 quarter period starts from Q125 (2024: Q124).
2Maximum growth relative to Q424 (2024: Q423), based on 20 quarter period in Upside scenarios; 5-year yearly average CAGR in Baseline; minimum growth
relative to Q424 (2024: Q423), based on 20 quarter period in Downside scenarios.
3Lowest quarter in Upside scenarios; 5-year average in Baseline; highest quarter in Downside scenarios. Period based on 20 quarters from Q125 (2024: Q124).
4Maximum growth relative to Q424 (2024: Q423), based on 20 quarter period in Upside scenarios; 5-year quarter end CAGR in Baseline; minimum growth relative
to Q424 (2024: Q423), based on 20 quarter period in Downside scenarios.
55-year yearly average CAGR, starting 2024 (2024: 2023).
65-year average, Period based on 20 quarters from Q125 (2024: Q124).
75-year quarter end CAGR, starting Q424 (2024: Q423).
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Risk performance - Credit risk (continued)
The graphs below plot the historical data for the quarterly, year on year GDP growth rate (Q v Q-4) and the quarterly unemployment rate in
the UK and US as well as the forecasted data under each of the five scenarios.
UK GDP
(%)
9270
U1
U2
B
L
D1
D2
US GDP
(%)
9274
UK unemployment
(%)
9278
D2
D1
B
L
U2
U1
US unemployment
(%)
9282
D2
U2
U1
B
L
D1
D1
B
L
D2
U1
U2
GDP growth based on year on year growth each quarter (Q/(Q-4)).
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Risk performance - Credit risk (continued)
ECL sensitivity analysis (audited)
The table below shows the modelled ECL assuming each of the five modelled scenarios are 100% weighted with the dispersion of results
around the Baseline, highlighting the impact on exposure and ECL across the scenarios.
Model exposure uses exposure at default (EAD) values and is not directly comparable to gross exposure used in other disclosures.
Scenarios
As at 31 December 2025
Weighted1
Upside 2
Upside 1
Baseline
Downside 1
Downside 2
Stage 1 Model exposure (£m)
Retail mortgages
149,004
151,314
150,144
148,760
146,786
144,360
Retail credit cards2
61,320
61,096
61,204
61,325
61,569
61,724
Retail other
6,260
6,378
6,326
6,268
6,106
5,927
Corporate loans2
220,292
222,057
221,337
220,646
218,634
213,827
Stage 1 Model ECL (£m)
Retail mortgages
3
1
2
2
6
13
Retail credit cards2
561
523
541
561
599
637
Retail other
32
30
31
31
35
38
Corporate loans2
231
201
212
221
274
329
Stage 1 Coverage (%)
Retail mortgages
—
—
—
—
—
—
Retail credit cards
0.9
0.9
0.9
0.9
1.0
1.0
Retail other
0.5
0.5
0.5
0.5
0.6
0.6
Corporate loans
0.1
0.1
0.1
0.1
0.1
0.2
Stage 2 Model exposure (£m)
Retail mortgages
13,586
11,276
12,446
13,830
15,804
18,230
Retail credit cards2
5,307
5,133
5,224
5,301
5,478
5,759
Retail other
1,164
1,046
1,098
1,156
1,318
1,497
Corporate loans2
18,172
16,264
17,037
17,836
19,979
24,927
Stage 2 Model ECL (£m)
Retail mortgages
16
6
8
11
33
79
Retail credit cards2
1,183
1,099
1,138
1,175
1,277
1,415
Retail other
81
67
72
77
102
134
Corporate loans2
477
383
415
454
604
879
Stage 2 Coverage (%)
Retail mortgages
0.1
0.1
0.1
0.1
0.2
0.4
Retail credit cards
22.3
21.4
21.8
22.2
23.3
24.6
Retail other
7.0
6.4
6.6
6.7
7.7
9.0
Corporate loans
2.6
2.4
2.4
2.5
3.0
3.5
Stage 3 Model exposure (£m)3
Retail mortgages
1,621
1,621
1,621
1,621
1,621
1,621
Retail credit cards2
2,158
2,158
2,158
2,158
2,158
2,158
Retail other
128
128
128
128
128
128
Corporate loans2
3,650
3,650
3,650
3,650
3,650
3,650
Stage 3 Model ECL (£m)
Retail mortgages
43
32
35
38
59
98
Retail credit cards2
1,592
1,548
1,573
1,596
1,632
1,663
Retail other
79
76
77
77
80
87
Corporate loans2,4
60
57
57
59
64
71
Stage 3 Coverage (%)
Retail mortgages
2.7
2.0
2.2
2.3
3.6
6.0
Retail credit cards
73.8
71.7
72.9
74.0
75.6
77.1
Retail other
61.7
59.4
60.2
60.2
62.5
68.0
Corporate loans4
1.6
1.6
1.6
1.6
1.8
1.9
Total Model ECL (£m)
Retail mortgages
62
39
45
51
98
190
Retail credit cards2
3,336
3,170
3,252
3,332
3,508
3,715
Retail other
192
173
180
185
217
259
Corporate loans2,4
768
641
684
734
942
1,279
Total Model ECL
4,358
4,023
4,161
4,302
4,765
5,443
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Risk performance - Credit risk (continued)
Reconciliation to total ECL
£m
Total weighted model ECL
4,358
ECL from individually assessed exposures4
672
ECL from benchmarked exposures and others5
542
ECL from debt securities at amortised cost
22
ECL from held for sale assets (co-branded card portfolio)
(235)
ECL from post model management adjustments
368
  Of which: ECL from economic uncertainty adjustments
114
Total ECL
5,727
Notes:
1Model exposures are allocated to a stage based on an individual scenario rather than a probability-weighted approach as required for Barclays reported impairment
allowances. As a result, it is not possible to back solve the final reported weighted ECL from individual scenarios given balances may be assigned to a different stage
dependent on the scenario.
2Model exposure and ECL reported within Retail credit cards and Corporate loans continue to include a co-branded card portfolio in USCB, classified as assets held
for sale.
3Model exposures allocated to Stage 3 do not change in any of the scenarios as the transition criteria relies only on observable evidence of default as at 31 December
2025 and not on the macroeconomic scenario.
4Material corporate loan defaults are individually assessed across different recovery strategies. As a result, ECL of £672m is reported as an individually assessed
impairment in the reconciliation table.
5ECL from benchmarked  exposures and others includes ECL on Tesco Bank of £400m calculated using a benchmarked approach based on UK cards and UK retail
loans. The sensitivity of these exposures would materially reflect the sensitivity of the benchmarked model.
The use of five scenarios with associated weighting results in a total weighted ECL uplift from the Baseline ECL of 1.3%. 
Retail mortgages: Total weighted ECL of £62m represents a 21.6% increase over the Baseline ECL (£51m). Total ECL increases to £190m
under the Downside 2 scenario, driven by a fall in UK HPI.
Retail credit cards: Total weighted ECL of £3,336m is broadly aligned to the Baseline ECL (£3,332m). Total ECL increases to £3,715m
under the Downside 2 scenario, driven by an increase in UK and US unemployment rate.
Retail other: Total weighted ECL of £192m represents a 3.8% increase over the Baseline ECL (£185m). Total ECL increases to £259m
under the Downside 2 scenario, largely driven by an increase in UK unemployment rate.
Corporate loans: Total weighted ECL of £768m represents a 4.6% increase over the Baseline ECL (£734m). Total ECL increases to £1,279
under the Downside 2 scenario, driven by a decrease in UK and US GDP.
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Risk performance - Credit risk (continued)
Scenarios1
As at 31 December 2024
Weighted2
Upside 2
Upside 1
Baseline
Downside 1
Downside 2
Stage 1 Model exposure (£m)
Retail mortgages
139,086
140,828
140,079
139,188
136,671
134,861
Retail credit cards
63,937
63,821
63,859
63,894
63,980
63,975
Retail other
7,952
8,074
8,025
7,968
7,804
7,614
Corporate loans
213,905
216,064
215,215
214,293
212,007
207,062
Stage 1 Model ECL (£m)
Retail mortgages
1
—
1
1
3
6
Retail credit cards
535
512
523
534
560
586
Retail other
34
32
32
33
36
40
Corporate loans
270
235
247
258
311
363
Stage 1 Coverage (%)
Retail mortgages
—
—
—
—
—
—
Retail credit cards
0.8
0.8
0.8
0.8
0.9
0.9
Retail other
0.4
0.4
0.4
0.4
0.5
0.5
Corporate loans
0.1
0.1
0.1
0.1
0.1
0.2
Stage 2 Model exposure (£m)
Retail mortgages
20,401
18,178
19,072
20,134
23,359
26,339
Retail credit cards
6,904
6,747
6,817
6,889
7,052
7,310
Retail other
1,232
1,110
1,159
1,215
1,380
1,570
Corporate loans
21,197
18,889
19,793
20,827
23,238
28,340
Stage 2 Model ECL (£m)
Retail mortgages
4
1
2
3
8
16
Retail credit cards
1,473
1,387
1,422
1,459
1,567
1,714
Retail other
81
68
72
77
101
134
Corporate loans
532
424
461
505
655
932
Stage 2 Coverage (%)
Retail mortgages
—
—
—
—
—
0.1
Retail credit cards
21.3
20.6
20.9
21.2
22.2
23.4
Retail other
6.6
6.1
6.2
6.3
7.3
8.5
Corporate loans
2.5
2.2
2.3
2.4
2.8
3.3
Stage 3 Model exposure (£m)3
Retail mortgages
1,062
1,062
1,062
1,062
1,062
1,062
Retail credit cards
2,197
2,197
2,197
2,197
2,197
2,197
Retail other
158
158
158
158
158
158
Corporate loans
4,051
4,051
4,051
4,051
4,051
4,051
Stage 3 Model ECL (£m)
Retail mortgages
19
12
14
17
29
41
Retail credit cards
1,625
1,585
1,606
1,627
1,663
1,695
Retail other
92
90
91
92
95
97
Corporate loans4
71
66
67
69
79
89
Stage 3 Coverage (%)
Retail mortgages
1.8
1.1
1.3
1.6
2.7
3.9
Retail credit cards
74.0
72.1
73.1
74.1
75.7
77.2
Retail other
58.2
57.0
57.6
58.2
60.1
61.4
Corporate loans4
1.8
1.6
1.7
1.7
2.0
2.2
Total Model ECL (£m)
Retail mortgages
24
13
17
21
40
63
Retail credit cards
3,633
3,484
3,551
3,620
3,790
3,995
Retail other
207
190
195
202
232
271
Corporate loans4
873
725
775
832
1,045
1,384
Total Model ECL
4,737
4,412
4,538
4,675
5,107
5,713
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Risk performance - Credit risk (continued)
Reconciliation to total ECL
£m
Total weighted model ECL
4,737
ECL from individually assessed exposures4
461
ECL from benchmarked exposures and others5
358
ECL from debt securities at amortised cost
23
ECL from held for sale assets (co-branded card portfolio)
(282)
ECL from post model management adjustments
235
Of which: ECL from economic uncertainty adjustments
78
Total ECL
5,532
Notes:
1Model exposure and ECL reported within Retail credit cards and Retail Other excludes the German consumer finance business, sale of which completed after the
balance sheet date. Model exposure and ECL reported within Retail credit cards and Corporate loans continue to include a co-branded card portfolio, as its sale is
expected to close in 2026.
2Model exposures are allocated to a stage based on an individual scenario rather than a probability-weighted approach as required for Barclays reported impairment
allowances. As a result, it is not possible to back solve the final reported weighted ECL from individual scenarios given balances may be assigned to a different stage
dependent on the scenario.
3Model exposures allocated to Stage 3 do not change in any of the scenarios as the transition criteria relies only on observable evidence of default as at 31 December
2024 and not on the macroeconomic scenario.
4Material corporate loan defaults are individually assessed across different recovery strategies. As a result, ECL of £461m is reported as an individually assessed
impairment in the reconciliation table.
5ECL from benchmarked exposures and others includes ECL on Tesco Bank of £209m calculated using a benchmarked approach based on UK cards and UK retail
loans. The sensitivity of these exposures would materially reflect the sensitivity of the benchmarked model.
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Risk performance - Credit risk (continued)
Analysis of the concentration of credit risk
A concentration of credit risk exists when a number of counterparties are located in a common geographical region or are engaged in similar
activities and have similar economic characteristics that would cause their ability to meet contractual obligations to be similarly affected by
changes in economic or other conditions. The Group implements limits on concentrations in order to mitigate the risk.
The table below presents an industry credit risk concentration analysis of loans and advances at amortised cost net of impairment allowance
including breakdown by geographical location of the counterparty or customers, impairment stage, maturity and an indicator of inclusion in
carbon-related sectors. A further table is included with geography, impairment stage and maturity allocation of debt securities at amortised
cost, off- balance sheet commitments and financial guarantees and contingent liabilities at amortised cost.
Further detail on the Group policies with regard to managing concentration risk is presented in the Barclays PLC Pillar 3 Report 2025
(unaudited).
Credit risk concentration by Industry for contractual maturity, staging and geography
Loans and advances at amortised cost net of impairment allowance
Industry
Geography (audited)
Stage (audited)
Maturity
Carbon
related
sectors1
United
Kingdom
Americas
Europe
Others
Total
Stage 1
Stage 2
Stage 34
Total
< 1 year
1-5
Years
>5
years
Total
As at 31 December
2025
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
Agriculture, Food
and Forest Products
3,153
—
74
—
3,227
2,649
412
166
3,227
642
1,239
1,346
3,227
Yes
Mining and
Quarrying
689
358
221
8
1,276
1,233
36
7
1,276
834
347
95
1,276
Yes
Manufacturing
3,841
1,150
760
361
6,112
4,327
1,574
211
6,112
3,068
2,472
572
6,112
Yes
Government and
central bank
2,538
—
118
478
3,134
2,979
37
118
3,134
153
455
2,526
3,134
Banks
717
3,435
1,746
2,740
8,638
8,638
—
—
8,638
8,591
46
1
8,638
Energy and water
2,219
1,069
294
324
3,906
3,559
177
170
3,906
866
1,730
1,310
3,906
Yes
Materials and
Building
20,677
2,414
398
365
23,854
21,356
2,199
299
23,854
4,761
13,251
5,842
23,854
Yes
Wholesale and
retail distribution
and leisure
7,846
675
251
509
9,281
7,492
1,574
215
9,281
3,433
5,083
765
9,281
Transport and
storage
928
344
205
125
1,602
1,377
112
113
1,602
344
1,070
188
1,602
Yes
Home Loans
175,327
118
832
1,056
177,333
161,637
13,813
1,883
177,333
1,983
8,912
166,438
177,333
Yes
Business and other
services
13,154
5,614
4,024
1,354
24,146
20,677
2,679
790
24,146
7,252
14,640
2,254
24,146
Other Financial
Institutions
6,021
30,761
8,521
2,845
48,148
46,359
1,523
266
48,148
15,074
27,033
6,041
48,148
Cards, unsecured
loans and other
personal lending
27,615
20,939
1,410
902
50,866
45,405
4,820
641
50,866
10,508
20,291
20,067
50,866
Total loans and
advances at
amortised cost
264,725
66,877
18,854
11,067
361,523
327,688
28,956
4,879
361,523
57,509
96,569
207,445
361,523
Debt securities at
amortised cost³
28,143
19,395
17,523
3,414
68,475
68,113
362
—
68,475
10,664
31,655
26,156
68,475
Total loans and
advances at
amortised cost
including debt
securities
292,868
86,272
36,377
14,481
429,998
395,801
29,318
4,879
429,998
68,173
128,224
233,601
429,998
Contingent
liabilities
5,521
12,320
5,084
1,544
24,469
22,448
1,905
116
24,469
24,469
—
—
24,469
Loan commitments
118,101
239,886
35,665
9,662
403,314
388,045
14,568
701
403,314
403,294
17
3
403,314
Total off-balance
sheet²
123,622
252,206
40,749
11,206
427,783
410,493
16,473
817
427,783
427,763
17
3
427,783
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Risk performance - Credit risk (continued)
Loans and advances at amortised cost net of impairment allowance
Industry
Geography (audited)
Stage (audited)
Maturity
Carbon
related
sectors ¹
United
Kingdom
Americas
Europe
Others
Total
Stage 1
Stage 2
Stage 34
Total
< 1 year
1-5
Years
>5 years
Total
As at 31 December
2024
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
Agriculture, Food
and Forest Products
3,430
—
—
—
3,430
2,518
484
428
3,430
769
1,109
1,552
3,430
Yes
Mining and
Quarrying
515
708
189
—
1,412
1,335
76
1
1,412
346
1,060
6
1,412
Yes
Manufacturing
3,578
1,418
828
349
6,173
4,764
1,237
172
6,173
3,151
2,715
307
6,173
Yes
Government and
central bank
3,373
—
2
342
3,717
3,674
43
—
3,717
254
291
3,172
3,717
Banks
730
3,573
1,301
2,721
8,325
8,323
2
—
8,325
8,166
159
—
8,325
Energy and water
2,109
401
203
287
3,000
2,537
206
257
3,000
809
1,300
891
3,000
Yes
Materials and
Building
18,502
2,816
399
220
21,937
18,987
2,536
414
21,937
4,535
10,944
6,458
21,937
Yes
Wholesale and
retail distribution
and leisure
7,934
831
294
616
9,675
7,850
1,565
260
9,675
3,647
4,943
1,085
9,675
Transport and
storage
763
421
300
96
1,580
1,321
164
95
1,580
480
925
175
1,580
Yes
Home Loans
166,181
113
899
868
168,061
146,652
19,534
1,875
168,061
1,674
9,585
156,802
168,061
Yes
Business and other
services
13,266
5,196
3,646
1,031
23,139
19,301
3,049
789
23,139
6,510
13,524
3,105
23,139
Other Financial
Institutions
6,772
30,791
7,121
2,553
47,237
45,689
1,474
74
47,237
16,552
24,002
6,683
47,237
Cards, unsecured
loans and other
personal lending
26,745
20,079
994
769
48,587
42,885
5,032
670
48,587
10,505
19,218
18,864
48,587
Total loans and
advances at
amortised cost
253,898
66,347
16,176
9,852
346,273
305,836
35,402
5,035
346,273
57,398
89,775
199,100
346,273
Debt securities at
amortised cost³
25,939
19,721
15,558
6,992
68,210
64,976
3,234
—
68,210
7,051
32,631
28,528
68,210
Total loans and
advances at
amortised cost
including debt
securities
279,837
86,068
31,734
16,844
414,483
370,812
38,636
5,035
414,483
64,449
122,406
227,628
414,483
Contingent
liabilities
5,721
10,742
5,514
2,381
24,358
21,028
2,835
495
24,358
24,358
—
—
24,358
Loan commitments
114,458
243,619
41,361
8,361
407,799
391,227
15,893
679
407,799
407,731
68
—
407,799
Total off-balance
sheet²
120,179
254,361
46,875
10,742
432,157
412,255
18,728
1,174
432,157
432,089
68
—
432,157
Notes:
1Refer to Carbon related assets table on page 215 for more details on the "Exposures towards sectors that highly contribute to carbon related assets" under the
respective Industry sectors.
2The Off-balance sheet contingent liabilities and loan commitments excludes the fair value balance of £22,197m in 2025 (2024: £16,338m) and includes exposures
relating to financial assets classified as assets held for sale.
3Debt securities at amortised cost primarily includes £40,375m (2024: £39,699m) in Government and central bank, £25,064m (2024: £24,007m) in other financial 
institutions, £414m (2024: £1,388m) in materials & building and £802m (2024: £1,249m) in Banks.
-  For analysis of Debt securities by issuer, refer to "Analysis of Debt Securities" on page 267.
4Loans and advances stage 3 includes  POCI assets of £39m (2024: £57m).
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Risk performance - Credit risk (continued)
The approach to management and representation of credit quality
Asset credit quality
The credit quality distribution is based on the IFRS 9 12-month probability of default (PD) at the reporting date to ensure comparability with
other ECL disclosures in the Expected Credit Losses section.
The following internal measures are used to determine credit quality for loans:
PD Range %
Internal Default
Grade  Band
Default Probability
Credit Quality
description
Moody’s
Standard and
Poor’s
>Min
Mid
<=Max
0.00 to < 0.15
1
0.00%
0.01%
0.02%
Strong
Aaa, Aa1, Aa2
AAA, AA+,
AA, AA-
2
0.02%
0.03%
0.03%
Aa3
AA-
3
0.03%
0.04%
0.05%
A1, A2, A3
A+, A
4
0.05%
0.08%
0.10%
A1, A2, A3
A-
5
0.10%
0.13%
0.15%
Baa1
BBB+
0.15 to < 0.25
6
0.15%
0.18%
0.20%
Strong
Baa2
BBB
7
0.20%
0.23%
0.25%
Baa2
BBB-
0.25 to < 0.50
8
0.25%
0.28%
0.30%
Strong
Baa3
BBB-
9
0.30%
0.35%
0.40%
Baa3
BB+
10
0.40%
0.45%
0.50%
Ba1
BB+
0.50 to < 0.75
11
0.50%
0.55%
0.60%
Strong
Ba1
BB
12
0.60%
0.68%
0.75%
Satisfactory
Ba2
BB
0.75 to < 2.50
12
0.75%
0.98%
1.20%
Satisfactory
Ba2, Ba3
BB, BB-
13
1.20%
1.38%
1.55%
Ba3
BB-
14
1.55%
1.85%
2.15%
B1
B+
15
2.15%
2.33%
2.50%
B1, B2
B+
2.50 to < 10.00
15
2.50%
2.78%
3.05%
Satisfactory
B1, B2
B+
16
3.05%
3.75%
4.45%
B2
B
17
4.45%
5.40%
6.35%
B3
B
18
6.35%
7.50%
8.65%
B3, Caa1
B-
19
8.65%
9.33%
10.00%
Caa2
B-
10.00 to < 100.00
19
10.00%
10.68%
11.35%
Satisfactory
Caa2
B-
20
11.35%
15.00%
18.65%
Higher Risk
Caa2
CCC+
21
18.65%
30.00%
99.99%
Higher Risk
Caa3, Ca, C
CCC, CCC-,
CC, C
100.00 (Default)
22
100%
100%
100%
Credit
Impaired
D
D
For retail clients, a range of analytical tools is used to derive the probability of default of clients at inception and on an ongoing basis.
For loans that are not past due, these descriptions can be summarised as follows:
Strong: there is a very high likelihood of the asset being recovered in full.
Satisfactory: while there is a high likelihood that the asset will be recovered and therefore, of no cause for concern to the Group, the asset
may not be collateralised, or may relate to unsecured retail facilities. At the lower end of this grade there are customers that are being more
carefully monitored, for example, corporate customers which are indicating some evidence of deterioration, home loans with a high loan to
value, and unsecured retail loans operating outside normal product guidelines.
Higher risk: there is concern over the obligor’s ability to make payments when due. However, these have not yet converted to actual
delinquency. There may also be doubts over the value of collateral or security provided. However, the borrower or counterparty is continuing
to make payments when due and is expected to settle all outstanding amounts of principal and interest.
Loans that are past due are monitored closely, with impairment allowances raised as appropriate and in line with the Group’s impairment
policies. These loans are all considered higher risk for the purpose of this analysis of credit quality.
Debt securities
For assets held at fair value, the carrying value on the balance sheet will include, among other things, the credit risk of the issuer. Most listed
and some unlisted securities are rated by external rating agencies. The Group mainly uses external credit ratings provided by Standard &
Poor’s, Fitch or Moody’s. Where such ratings are not available or are not current, the Group will use its own internal ratings for the
securities.
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Risk performance - Credit risk (continued)
Balance sheet credit quality
The following tables present the credit quality of the Group’s assets exposed to credit risk.
Overview
As at 31 December 2025, the ratio of the Group’s on-balance sheet assets classified as strong (0.0 to <0.60%)  remained stable  at 87%
(2024: 86%) of total assets exposed to credit risk. Further analysis of debt securities by issuer and issuer type and netting and collateral
arrangements on derivative financial instruments is presented in the Analysis of debt securities section and Analysis of derivatives section.
Balance sheet credit quality (audited)
PD Range
Total
PD range
Total
0.0 to
<0.60%
0.60 to
<11.35%
11.35 to
100%
0.0 to
<0.60%
0.60 to
<11.35%
11.35 to
100%
£m
£m
£m
£m
%
%
%
%
As at 31 December 2025
Cash and balances at central banks
229,752
—
—
229,752
100
—
—
100
Cash collateral and settlement balances
117,555
12,970
7
130,532
90
10
—
100
Loans and advances at amortised cost:
Retail mortgages
167,674
6,805
2,854
177,333
94
4
2
100
Retail credit cards
12,288
22,612
2,052
36,952
33
61
6
100
Retail other
7,928
5,601
385
13,914
57
40
3
100
Corporate loans
100,457
28,503
4,364
133,324
76
21
3
100
Total loans and advances at amortised cost
288,347
63,521
9,655
361,523
80
17
3
100
Debt securities at amortised cost
67,920
495
60
68,475
99
1
—
100
Reverse repurchase agreements and other
similar secured lending
15,672
1,950
—
17,622
89
11
—
100
Trading portfolio assets:
Debt securities
79,724
14,144
491
94,359
84
15
1
100
Traded loans
5,339
5,241
1,669
12,249
43
43
14
100
Total trading portfolio assets
85,063
19,385
2,160
106,608
80
18
2
100
Financial assets at fair value through the income
statement:
Loans and advances
27,093
20,037
542
47,672
57
42
1
100
Debt securities
2,030
930
254
3,214
63
29
8
100
Reverse repurchase agreements
96,857
35,131
500
132,488
73
27
—
100
Other financial assets
64
19
—
83
77
23
—
100
Total financial assets at fair value through the
income statement
126,044
56,117
1,296
183,457
68
31
1
100
Derivative financial instruments
237,405
14,617
437
252,459
94
6
—
100
Financial assets at fair value through other
comprehensive income
74,328
62
—
74,390
100
—
—
100
Other assets
780
65
2
847
92
8
—
100
Assets held for sale
2,461
3,130
210
5,801
42
54
4
100
Total on-balance sheet
1,245,327
172,312
13,827
1,431,466
87
12
1
100
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Risk performance - Credit risk (continued)
Balance sheet credit quality (audited)
PD Range
Total
PD range
Total
0.0 to
<0.60%
0.60 to
<11.35%
11.35 to
100%
0.0 to
<0.60%
0.60 to
<11.35%
11.35 to
100%
£m
£m
£m
£m
%
%
%
%
As at 31 December 2024
Cash and balances at central banks
210,184
—
—
210,184
100
—
—
100
Cash collateral and settlement balances
104,446
15,371
26
119,843
87
13
—
100
Loans and advances at amortised cost:
Retail mortgages
160,441
5,332
2,288
168,061
96
3
1
100
Retail credit cards
11,157
21,779
1,843
34,779
32
63
5
100
Retail other
6,014
7,390
404
13,808
44
53
3
100
Corporate loans
95,560
29,303
4,762
129,625
73
23
4
100
Total loans and advances at amortised cost
273,172
63,804
9,297
346,273
79
18
3
100
Debt securities at amortised cost
67,645
565
—
68,210
99
1
—
100
Reverse repurchase agreements and
other similar secured lending
2,966
1,768
—
4,734
63
37
—
100
Trading portfolio assets:
Debt securities
65,994
11,478
542
78,014
84
15
1
100
Traded loans
2,543
7,442
3,485
13,470
19
55
26
100
Total trading portfolio assets
68,537
18,920
4,027
91,484
75
21
4
100
Financial assets at fair value through the income
statement:
Loans and advances
25,051
19,444
573
45,068
56
43
1
100
Debt securities
1,756
1,156
53
2,965
59
39
2
100
Reverse repurchase agreements
103,571
37,565
637
141,773
74
26
—
100
Other financial assets
88
22
—
110
80
20
—
100
Total financial assets at fair value through
the income statement
130,466
58,187
1,263
189,916
68
31
1
100
Derivative financial instruments
275,232
18,104
194
293,530
94
6
—
100
Financial assets at fair value through
other comprehensive income
78,005
50
—
78,055
100
—
—
100
Other assets
815
69
7
891
91
8
1
100
Assets held for sale
1,178
8,235
131
9,544
12
87
1
100
Total on-balance sheet
1,212,646
185,073
14,945
1,412,664
86
13
1
100
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Risk performance - Credit risk (continued)
Credit exposures by internal PD grade
The below tables represent credit risk profiles by PD grade for loans and advances at amortised cost, contingent liabilities and loan
commitments.
Stage 1 higher risk assets, presented gross of associated collateral held, are of weaker credit quality but have not significantly deteriorated
since origination.
IFRS 9 Stage 1 and Stage 2 classification is not dependent solely on the absolute probability of default but on elements that determine a
significant increase in credit risk, including relative movement in probability of default since initial recognition. There is therefore no direct
relationship between credit quality and IFRS 9 stage classification.
Credit risk profile by internal PD grade for retail mortgages (audited)
Gross carrying amount
Allowance for ECL
Net
exposure
Coverage
ratio
Grade
PD range
Credit
quality
description
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
%
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
%
As at 31 December 2025
1 - 3
0.0 to <0.05%
Strong
11,602
68
—
—
11,670
—
—
—
—
—
11,670
—
4 - 5
0.05 to <0.15%
Strong
91,122
2,291
—
—
93,413
2
1
—
—
3
93,410
—
6 - 8
0.15 to <0.30%
Strong
39,834
2,907
—
—
42,741
5
2
—
—
7
42,734
—
9 - 11
0.30 to <0.60%
Strong
17,191
2,681
—
—
19,872
10
2
—
—
12
19,860
0.1
12 - 14
0.60 to <2.15%
Satisfactory
1,548
2,704
—
—
4,252
—
4
—
—
4
4,248
0.1
15 - 19
2.15 to <11.35%
Satisfactory
296
2,265
—
—
2,561
—
4
—
—
4
2,557
0.2
20 - 21
11.35 to <100%
Higher Risk
61
913
—
—
974
—
3
—
—
3
971
0.3
22
100%
Credit
Impaired
—
—
1,967
—
1,967
—
—
84
—
84
1,883
4.3
Total
161,654
13,829
1,967
—
177,450
17
16
84
—
117
177,333
0.1
Credit risk profile by internal PD grade for retail credit cards3 (audited)
Gross carrying amount
Allowance for ECL
Net
exposure
Coverage
ratio
Grade
PD Range
Credit
quality
description
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
%
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
%
As at 31 December 2025
1 - 3
0.0 to <0.05%
Strong
1,749
38
—
—
1,787
40
23
—
—
63
1,724
3.5
4 - 5
0.05 to <0.15%
Strong
2,360
5
—
—
2,365
3
—
—
—
3
2,362
0.1
6 - 8
0.15 to <0.30%
Strong
3,082
5
—
—
3,087
7
—
—
—
7
3,080
0.2
9 - 11
0.30 to <0.60%
Strong
5,132
12
—
—
5,144
22
—
—
—
22
5,122
0.4
12 - 14
0.60 to <2.15%
Satisfactory
11,536
125
—
—
11,661
127
8
—
—
135
11,526
1.2
15 - 19
2.15 to <11.35%
Satisfactory
9,431
2,344
—
—
11,775
321
368
—
—
689
11,086
5.9
20 - 21
11.35 to <100%
Higher Risk
433
1,950
—
—
2,383
46
795
—
—
841
1,542
35.3
22
100%
Credit
Impaired
—
—
2,055
24
2,079
—
—
1,569
—
1,569
510
75.5
Total
33,723
4,479
2,055
24
40,281
566
1,194
1,569
—
3,329
36,952
8.3
Credit risk profile by internal PD grade for retail other (audited)
Gross carrying amount
Allowance for ECL
Net
exposure
Coverage
ratio
Grade
PD Range
Credit
quality
description
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
%
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
%
As at 31 December 2025
1 - 3
0.0 to <0.05%
Strong
46
1
—
—
47
—
—
—
—
—
47
—
4 - 5
0.05 to <0.15%
Strong
454
6
—
—
460
1
—
—
—
1
459
0.2
6 - 8
0.15 to <0.30%
Strong
889
12
—
—
901
2
—
—
—
2
899
0.2
9 - 11
0.30 to <0.60%
Strong
6,491
63
—
—
6,554
28
3
—
—
31
6,523
0.5
12 - 14
0.60 to <2.15%
Satisfactory
2,894
266
—
—
3,160
23
11
—
—
34
3,126
1.1
15 - 19
2.15 to <11.35%
Satisfactory
1,515
1,066
—
—
2,581
39
67
—
—
106
2,475
4.1
20 - 21
11.35 to <100%
Higher Risk
60
304
—
—
364
8
102
—
—
110
254
30.2
22
100%
Credit
Impaired
—
—
349
15
364
—
—
233
—
233
131
64.0
Total
12,349
1,718
349
15
14,431
101
183
233
—
517
13,914
3.6
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Risk performance - Credit risk (continued)
Credit risk profile by internal PD grade for corporate loans3 (audited)
Gross carrying amount
Allowance for ECL
Net
exposure
Coverage
ratio
Grade
PD Range
Credit
quality
description
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
%
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
%
As at 31 December 2025
1 - 3
0.0 to <0.05%
Strong
41,676
405
—
—
42,081
6
6
—
—
12
42,069
—
4 - 5
0.05 to <0.15%
Strong
25,812
40
—
—
25,852
8
—
—
—
8
25,844
—
6 - 8
0.15 to <0.30%
Strong
14,313
577
—
—
14,890
12
22
—
—
34
14,856
0.2
9 - 11
0.30 to <0.60%
Strong
17,115
612
—
—
17,727
33
3
—
—
36
17,691
0.2
12 - 14
0.60 to <2.15%
Satisfactory
17,605
3,447
—
—
21,052
85
50
—
—
135
20,917
0.6
15 - 19
2.15 to <11.35%
Satisfactory
4,140
3,603
—
—
7,743
57
100
—
—
157
7,586
2.0
20 - 21
11.35 to <100%
Higher Risk
192
1,954
—
—
2,146
6
134
—
—
140
2,006
6.5
22
100%
Credit
Impaired
—
—
3,159
—
3,159
—
—
804
—
804
2,355
25.5
Total
120,853
10,638
3,159
—
134,650
207
315
804
—
1,326
133,324
1.0
Credit risk profile by internal PD grade for loans and advances at amortised cost3 (audited)
Gross carrying amount
Allowance for ECL
Net
exposure
Coverage
ratio
Grade
PD Range
Credit
quality
description
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
%
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
%
As at 31 December 2025
1 - 3
0.0 to <0.05%
Strong
55,073
512
—
—
55,585
46
29
—
—
75
55,510
0.1
4 - 5
0.05 to <0.15%
Strong
119,748
2,342
—
—
122,090
14
1
—
—
15
122,075
—
6 - 8
0.15 to <0.30%
Strong
58,118
3,501
—
—
61,619
26
24
—
—
50
61,569
0.1
9 - 11
0.30 to <0.60%
Strong
45,929
3,368
—
—
49,297
93
8
—
—
101
49,196
0.2
12 - 14
0.60 to <2.15%
Satisfactory
33,583
6,542
—
—
40,125
235
73
—
—
308
39,817
0.8
15 - 19
2.15 to <11.35%
Satisfactory
15,382
9,278
—
—
24,660
417
539
—
—
956
23,704
3.9
20 - 21
11.35 to <100%
Higher Risk
746
5,121
—
—
5,867
60
1,034
—
—
1,094
4,773
18.6
22
100%
Credit
Impaired
—
—
7,530
39
7,569
—
—
2,690
—
2,690
4,879
35.5
Total
328,579
30,664
7,530
39
366,812
891
1,708
2,690
—
5,289
361,523
1.4
Credit risk profile by internal PD grade for retail mortgages (audited)
Gross carrying amount
Allowance for ECL
Net
exposure
Coverage
ratio
Grade
PD Range
Credit
quality
description
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
%
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
%
As at 31 December 2024
1 - 3
0.0 to <0.05%
Strong
26,799
649
—
—
27,448
1
—
—
—
1
27,447
—
4 - 5
0.05 to <0.15%
Strong
90,420
6,864
—
—
97,284
16
3
—
—
19
97,265
—
6 - 8
0.15 to <0.30%
Strong
18,574
4,417
—
—
22,991
8
6
—
—
14
22,977
0.1
9 - 11
0.30 to <0.60%
Strong
9,829
2,945
—
—
12,774
12
10
—
—
22
12,752
0.2
12 - 14
0.60 to <2.15%
Satisfactory
863
2,741
—
—
3,604
1
19
—
—
20
3,584
0.6
15 - 19
2.15 to <11.35%
Satisfactory
83
1,681
—
—
1,764
—
16
—
—
16
1,748
0.9
20 - 21
11.35 to <100%
Higher Risk
122
299
—
—
421
—
8
—
—
8
413
1.9
22
100%
Credit
Impaired
—
—
1,962
—
1,962
—
—
87
—
87
1,875
4.4
Total
146,690
19,596
1,962
—
168,248
38
62
87
—
187
168,061
0.1
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Risk performance - Credit risk (continued)
Credit risk profile by internal PD grade for retail credit cards3 (audited)
Gross carrying amount
Allowance for ECL
Net
exposure
Coverage
ratio
Grade
PD Range
Credit
quality
description
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
%
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
%
As at 31 December 2024
1 - 3
0.0 to <0.05%
Strong
119
—
—
—
119
—
—
—
—
—
119
—
4 - 5
0.05 to <0.15%
Strong
1,706
4
—
—
1,710
2
—
—
—
2
1,708
0.1
6 - 8
0.15 to <0.30%
Strong
3,592
5
—
—
3,597
9
—
—
—
9
3,588
0.3
9 - 11
0.30 to <0.60%
Strong
5,758
10
—
—
5,768
26
—
—
—
26
5,742
0.5
12 - 14
0.60 to <2.15%
Satisfactory
10,298
171
—
—
10,469
179
12
—
—
191
10,278
1.8
15 - 19
2.15 to <11.35%
Satisfactory
9,330
2,907
—
—
12,237
290
446
—
—
736
11,501
6.0
20 - 21
11.35 to <100%
Higher Risk
323
1,920
—
—
2,243
47
789
—
—
836
1,407
37.3
22
100%
Credit
Impaired
—
—
1,903
40
1,943
—
—
1,507
—
1,507
436
77.6
Total
31,126
5,017
1,903
40
38,086
553
1,247
1,507
—
3,307
34,779
8.7
Credit risk profile by internal PD grade for retail other (audited)
Gross carrying amount
Allowance for ECL
Net
exposure
Coverage
ratio
Grade
PD Range
Credit
quality
description
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
%
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
%
As at 31 December 2024
1 - 3
0.0 to <0.05%
Strong
76
1
—
—
77
1
—
—
—
1
76
1.3
4 - 5
0.05 to <0.15%
Strong
575
5
—
—
580
2
—
—
—
2
578
0.3
6 - 8
0.15 to <0.30%
Strong
774
6
—
—
780
4
—
—
—
4
776
0.5
9 - 11
0.30 to <0.60%
Strong
4,539
59
—
—
4,598
11
3
—
—
14
4,584
0.3
12 - 14
0.60 to <2.15%
Satisfactory
5,762
239
—
—
6,001
82
10
—
—
92
5,909
1.5
15 - 19
2.15 to <11.35%
Satisfactory
656
887
—
—
1,543
21
41
—
—
62
1,481
4.0
20 - 21
11.35 to <100%
Higher Risk
68
176
—
—
244
17
57
—
—
74
170
30.3
22
100%
Credit
Impaired
—
—
378
17
395
—
—
161
—
161
234
40.8
Total
12,450
1,373
378
17
14,218
138
111
161
—
410
13,808
2.9
Credit risk profile by internal PD grade for corporate loans3 (audited)
Gross carrying amount
Allowance for ECL
Net
exposure
Coverage
ratio
Grade
PD Range
Credit
quality
description
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
%
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
%
As at 31 December 2024
1 - 3
0.0 to <0.05%
Strong
41,412
228
3
—
41,643
6
1
2
—
9
41,634
—
4 - 5
0.05 to <0.15%
Strong
24,082
145
—
—
24,227
10
—
—
—
10
24,217
—
6 - 8
0.15 to <0.30%
Strong
11,933
575
—
—
12,508
9
2
—
—
11
12,497
0.1
9 - 11
0.30 to <0.60%
Strong
16,861
377
—
—
17,238
23
3
—
—
26
17,212
0.2
12 - 14
0.60 to <2.15%
Satisfactory
16,673
3,766
—
—
20,439
79
44
—
—
123
20,316
0.6
15 - 19
2.15 to <11.35%
Satisfactory
5,331
3,857
—
—
9,188
73
128
—
—
201
8,987
2.2
20 - 21
11.35 to <100%
Higher Risk
216
2,219
—
—
2,435
9
153
—
—
162
2,273
6.7
22
100%
Credit
Impaired
—
—
3,113
—
3,113
—
—
624
—
624
2,489
20.0
Total
116,508
11,167
3,116
—
130,791
209
331
626
—
1,166
129,625
0.9
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Risk performance - Credit risk (continued)
Credit risk profile by internal PD grade for loans and advances at amortised cost3 (audited)
Gross carrying amount
Allowance for ECL
Net
exposure
Coverage
ratio
Grade
PD Range
Credit
quality
description
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
%
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
%
As at 31 December 2024
1 - 3
0.0 to <0.05%
Strong
68,406
878
3
—
69,287
8
1
2
—
11
69,276
—
4 - 5
0.05 to <0.15%
Strong
116,783
7,018
—
—
123,801
30
3
—
—
33
123,768
—
6 - 8
0.15 to <0.30%
Strong
34,873
5,003
—
—
39,876
30
8
—
—
38
39,838
0.1
9 - 11
0.30 to <0.60%
Strong
36,987
3,391
—
—
40,378
72
16
—
—
88
40,290
0.2
12 - 14
0.60 to <2.15%
Satisfactory
33,596
6,917
—
—
40,513
341
85
—
—
426
40,087
1.1
15 - 19
2.15 to <11.35%
Satisfactory
15,400
9,332
—
—
24,732
384
631
—
—
1,015
23,717
4.1
20 - 21
11.35 to <100%
Higher Risk
729
4,614
—
—
5,343
73
1,007
—
—
1,080
4,263
20.2
22
100%
Credit
Impaired
—
—
7,356
57
7,413
—
—
2,379
—
2,379
5,034
32.1
Total
306,774
37,153
7,359
57
351,343
938
1,751
2,381
—
5,070
346,273
1.4
Credit risk profile by internal PD grade for contingent liabilities1 (audited)
Gross carrying amount
Allowance for ECL
Net
exposure
Coverage
ratio
Grade
PD range
Credit
quality
description
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
%
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
%
As at 31 December 2025
1-3
0.0 to <0.05%
Strong
8,837
—
—
—
8,837
1
—
—
—
1
8,836
—
4-5
0.05 to <0.15%
Strong
3,920
178
—
—
4,098
2
—
—
—
2
4,096
—
6-8
0.15 to <0.30%
Strong
3,645
5
—
—
3,650
2
—
—
—
2
3,648
0.1
9-11
0.30 to <0.60%
Strong
2,025
92
—
—
2,117
3
—
—
—
3
2,114
0.1
12-14
0.60 to <2.15%
Satisfactory
2,773
230
—
—
3,003
12
3
—
—
15
2,988
0.5
15-19
2.15 to <11.35%
Satisfactory
1,163
691
—
—
1,854
15
16
—
—
31
1,823
1.7
20-21
11.35 to <100%
Higher Risk
85
709
—
—
794
1
84
—
—
85
709
10.7
22
100%
Credit
Impaired
—
—
116
—
116
—
—
23
—
23
93
19.8
Total
22,448
1,905
116
—
24,469
36
103
23
—
162
24,307
0.7
Credit risk profile by internal PD grade for contingent liabilities1 (audited)
Gross carrying amount
Allowance for ECL
Net
exposure
Coverage
ratio
Grade
PD range
Credit
quality
description
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
%
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
%
As at 31 December 2024
1-3
0.0 to <0.05%
Strong
8,132
310
—
—
8,442
1
1
—
—
2
8,440
—
4-5
0.05 to <0.15%
Strong
4,934
—
—
—
4,934
2
—
—
—
2
4,932
—
6-8
0.15 to <0.30%
Strong
2,717
391
—
—
3,108
2
—
—
—
2
3,106
0.1
9-11
0.30 to <0.60%
Strong
2,177
119
—
—
2,296
4
—
—
—
4
2,292
0.2
12-14
0.60 to <2.15%
Satisfactory
2,309
563
—
—
2,872
12
7
—
—
19
2,853
0.7
15-19
2.15 to <11.35%
Satisfactory
730
937
—
—
1,667
22
36
—
—
58
1,609
3.5
20-21
11.35 to <100%
Higher Risk
29
515
—
—
544
—
82
—
—
82
462
15.1
22
100%
Credit
Impaired
—
—
495
—
495
—
—
16
—
16
479
3.2
Total
21,028
2,835
495
—
24,358
43
126
16
—
185
24,173
0.8
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Risk performance - Credit risk (continued)
Credit risk profile by internal PD grade for loan commitments1'2 (audited)
Gross carrying amount
Allowance for ECL
Net
exposure
Coverage
ratio
Grade
PD range
Credit
quality
description
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
%
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
%
As at 31 December 2025
1-3
0.0 to <0.05%
Strong
99,493
254
—
—
99,747
4
—
—
—
4
99,743
—
4-5
0.05 to <0.15%
Strong
91,508
890
—
—
92,398
7
—
—
—
7
92,391
—
6-8
0.15 to <0.30%
Strong
59,653
768
—
—
60,421
6
1
—
—
7
60,414
—
9-11
0.30 to <0.60%
Strong
70,160
696
—
—
70,856
8
—
—
—
8
70,848
—
12-14
0.60 to <2.15%
Satisfactory
52,220
2,994
—
—
55,214
38
28
—
—
66
55,148
0.1
15-19
2.15 to <11.35%
Satisfactory
14,387
5,332
—
—
19,719
40
42
—
—
82
19,637
0.4
20-21
11.35 to <100%
Higher Risk
624
3,634
—
—
4,258
5
66
—
—
71
4,187
1.7
22
100%
Credit
Impaired
—
—
696
5
701
—
—
9
—
9
692
1.3
Total
388,045
14,568
696
5
403,314
108
137
9
—
254
403,060
0.1
Credit risk profile by internal PD grade for loan commitments1'2 (audited)
Gross carrying amount
Allowance for ECL
Net
exposure
Coverage
ratio
Grade
PD range
Credit
quality
description
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
%
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
%
As at December 31 2024
1-3
0.0 to <0.05%
Strong
92,589
342
—
—
92,931
3
—
—
—
3
92,928
—
4-5
0.05 to <0.15%
Strong
82,489
342
—
—
82,831
8
—
—
—
8
82,823
—
6-8
0.15 to <0.30%
Strong
63,004
1,071
—
—
64,075
12
1
—
—
13
64,062
—
9-11
0.30 to <0.60%
Strong
70,770
904
—
—
71,674
19
1
—
—
20
71,654
—
12-14
0.60 to <2.15%
Satisfactory
68,038
3,179
—
—
71,217
36
12
—
—
48
71,169
0.1
15-19
2.15 to <11.35%
Satisfactory
13,633
6,535
—
—
20,168
41
50
—
—
91
20,077
0.5
20-21
11.35 to <100%
Higher Risk
704
3,520
—
—
4,224
2
60
—
—
62
4,162
1.5
22
100%
Credit
Impaired
—
—
673
6
679
—
—
9
—
9
670
1.3
Total
391,227
15,893
673
6
407,799
121
124
9
—
254
407,545
0.1
Notes:
1 Excludes loan commitments and financial guarantees of £22.2bn (2024: £16.3bn) carried at fair value.
2 Reported off-balance sheet loan commitments also include exposures relating to financial assets classified as assets held for sale.
3Exposures reported within Retail credit cards and Corporate loans does not include co-branded card portfolio which is classified as assets held for sale.
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Risk performance - Credit risk (continued)
Analysis of specific portfolios and asset types
This section provides an analysis of principal portfolios and businesses, in particular, home loans, credit cards, unsecured loans and other
retail lending.
The UK home loans portfolio comprises first lien home loans and accounts for 97% (2024: 97%) of the Group’s total home loan balances.
Home loans principal portfolios
Barclays UK
As at 31 December
2025
2024
Gross loans and advances (£m)
172,415
163,197
>90 day arrears, excluding recovery book (%)
0.1
0.2
Annualised gross charge-off rates (%)
0.5
0.5
Recovery book proportion of outstanding balances (%)
0.6
0.6
Recovery book impairment coverage ratio (%)1
4.3
3.7
Note:
1Recovery Book Impairment Coverage Ratio excludes KMC.
Within the UK home loans portfolio:
•Gross loans and advances increased by £9.2bn (5.6%) reflecting a £10.2bn  (7.0%) increase in Residential,partially offset by a decrease of
£0.9bn (5.0%) in Buy-to-Let  (BTL).
•Owner-occupied interest-only home loans comprised 13% (2024: 15%) of total balances. The average balance weighted LTV on owner
occupied loans increased to 55.1% (2024: 52.7%).
•BTL home loans comprised 9.9% (2024: 11.0%) of total balances. In BTL, the average balance weighted LTV increased to 56.9% (2024:
55.7%).
Home loans principal portfolios - distribution of balances by LTV1
Distribution of Balances
Distribution of impairment allowance
Coverage ratio
Stage 1
Stage 2
Stage 3
Total
Stage 1
Stage 2
Stage 3
Total
Stage 1
Stage 2
Stage 3
Total
Barclays UK
%
%
%
%
%
%
%
%
%
%
%
%
As at 31 December 2025
<=75%
73.4
6.9
0.9
81.2
3.3
14.1
49.9
67.3
—
0.1
2.5
—
>75% and <=90%
16.0
1.0
0.1
17.1
4.3
6.3
11.7
22.3
—
0.3
7.3
0.1
>90% and <=100%
1.7
—
—
1.7
0.8
0.5
5.4
6.7
—
0.7
22.7
0.2
>100%
—
—
—
—
—
0.1
3.6
3.7
—
2.9
31.3
5.9
As at 31 December 2024
<=75%
74.5
10.7
0.9
86.1
8.3
15.8
18.7
42.8
—
0.1
1.8
—
>75% and <=90%
11.8
1.2
0.1
13.1
10.2
24.2
9.7
44.1
0.1
1.7
13.0
0.3
>90% and <=100%
0.8
—
—
0.8
1.3
2.3
4.0
7.6
0.1
4.9
35.8
0.8
>100%
—
—
—
—
0.2
1.4
3.9
5.5
1.6
45.9
68.7
24.8
Note:
1Portfolio marked to market based on the most updated valuation including recovery book balances. Updated valuations reflect the application of the latest HPI
available as at 31 December 2025.
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Risk performance - Credit risk (continued)
Home loans principal portfolios – average LTV
Barclays UK
As at 31 December
2025
2024
Overall portfolio LTV (%):
Balance weighted %
55.2
53.0
Valuation weighted %
41.5
39.7
For >100% LTVs:
Balances £m
49
30
Marked to market collateral £m
47
26
Average LTV: Balance weighted %
143.8
190.3
Average LTV: Valuation weighted %
120.6
142.0
% of Balances in Recoveries
18.0
30.7
Home loans principal portfolios - new lending
Barclays UK
As at 31 December 2025
2025
2024
New Home loan bookings (£m)
34,326
23,895
New home loan proportion above 90% LTV (%)
2.8
0.9
Average LTV on new home loan: balance weighted (%)
69.6
65.5
Average LTV on new home loan: valuation weighted (%)
61.1
56.3
New Home loan bookings increased 44% to £34.3bn, in line with business strategy and larger mortgage market.
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Risk performance - Credit risk (continued)
The principal portfolios listed below accounted for 91% (2024: 91%) of the Group’s total retail credit cards and retail other.
Retail Credit Cards and Retail Other
Gross exposure
30 day arrears
rate, excluding
recoveries book
90 day arrears
rate, excluding
recoveries book
Annualised
gross write-off
rates
Annualised net
write-off rates
£m
%
%
%
%
As at 31 December 2025
Barclays UK
UK cards1
17,169
0.8
0.2
1.0
0.8
UK personal loans1
8,515
1.1
0.5
0.7
0.6
Barclays Partner Finance
1,210
0.7
0.3
1.2
1.2
Barclays US Consumer Bank
US cards2
29,100
3.0
1.6
3.4
3.2
As at 31 December 2024
Barclays UK
UK cards1
15,781
0.7
0.2
1.1
0.9
UK personal loans1
8,051
1.0
0.4
0.7
0.5
Barclays Partner Finance
1,609
0.6
0.3
1.0
1.0
Barclays US Consumer Bank
US cards2
28,548
3.0
1.6
3.8
3.7
Note:
1Includes Tesco Bank. Tesco Bank arrears rates are calculated using POCI balances adjusted to fair value.
2Includes a co-branded card portfolio in USCB, classified as held for sale (see table below).
UK cards: Gross exposure increased from £15.8bn to £17.2bn following a growth in spend and new promotional balance lending. 30 and 90
day arrears rates remained stable at 0.8% (2024: 0.7%) and 0.2% (2024: 0.2%) respectively. Gross and net write-off rates reduced slightly to
1.0% (2024: 1.1%) and 0.8% (2024: 0.9%), reflecting the impact of reduced flow into delinquency in 2024 flowing into write-off.
UK personal loans: Gross exposure increased from £8.1bn to £8.5bn due to a growth in new lending. 30 and 90 day arrears rates remained
stable at 1.1% (2024: 1.0%) and 0.5% (2024: 0.4%) respectively. Gross and net write off rates also remained stable at 0.7% (2024: 0.7%) and
0.6% (2024: 0.5%) respectively.
Barclays Partner Finance: 30 and 90 day arrears rates remained stable at 0.7% (2024: 0.6%) and 0.3% (2024: 0.3%) respectively with total
exposure reducing to £1.2bn (2024: £1.6bn) due to a strategic decision to reduce the number of active partner businesses. Both annualised
gross and net write off rates increased to 1.2% (2024: 1.0%) following the reduction in gross exposure.
US cards: 30 day and 90 day arrears rates remained flat at 3.0% (2024: 3.0%) and 1.6% (2024: 1.6%) respectively. Gross and net write off
rates reduced to  3.4% (2024: 3.8%) and 3.2% (2024: 3.7%) respectively reflecting lower default volumes and stable recovery performance.
Retail Credit Cards and Retail Other held for sale
Gross exposure
30 day arrears
rate, excluding
recoveries book
90 day arrears
rate, excluding
recoveries book
Annualised
gross write-off
rates
Annualised net
write-off rates
As at 31 December 2025
Barclays US Consumer Bank
5,988
1.8
0.9
2.1
1.9
As at 31 December 2024
Barclays US Consumer Bank
6,241
1.3
0.5
2.0
2.0
Head Office - German consumer finance business
3,733
1.8
0.9
1.3
1.2
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Risk performance - Credit risk (continued)
Forbearance
Forbearance measures consist of concessions towards a debtor that is experiencing or about to experience difficulties in meeting their
financial commitments ('financial difficulties').
Analysis of forbearance programmes
Balances
Impairment allowance
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
As at 31 December 2025
Barclays UK1
46
120
868
5
1,039
—
22
235
—
257
Barclays US Consumer Bank
—
—
495
—
495
—
—
239
—
239
Head Office
4
—
1
—
5
—
—
—
—
—
Total retail
50
120
1,364
5
1,539
—
22
474
—
496
Barclays UK
61
156
210
—
427
—
4
32
—
36
Barclays Investment Bank
—
348
1,094
—
1,442
—
23
272
—
295
Barclays UK Corporate Bank
2
427
131
—
560
—
8
44
—
52
Barclays Private Bank and Wealth Management
—
11
57
—
68
—
—
3
—
3
Head Office
—
—
—
—
—
—
—
—
—
—
Total wholesale
63
942
1,492
—
2,497
—
35
351
—
386
Group total
113
1,062
2,856
5
4,036
—
57
825
—
882
As at 31 December 2024
Barclays UK
58
108
596
—
762
—
15
133
—
148
Barclays US Consumer Bank
—
—
448
—
448
—
—
209
—
209
Head Office
4
1
7
—
12
—
—
2
—
2
Total retail
62
109
1,051
—
1,222
—
15
344
—
359
Barclays UK
74
91
431
—
596
—
2
37
—
39
Barclays Investment Bank
—
361
514
—
875
—
14
103
—
117
Barclays UK Corporate Bank
2
597
109
—
708
—
11
41
—
52
Barclays Private Bank and Wealth Management
—
1
205
—
206
—
—
16
—
16
Head Office
—
—
—
—
—
—
—
—
—
—
Total wholesale
76
1,050
1,259
—
2,385
—
27
197
—
224
Group total
138
1,159
2,310
—
3,607
—
42
541
—
583
Analysis of  Portfolios- held for sale in Forbearance Programmes
Balances
Impairment allowance
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
As at 31 December 2025
Head Office
German consumer finance business
—
—
—
—
—
—
—
—
—
—
As at 31 December 2024
Head Office
German consumer finance business
1
1
25
—
27
—
—
18
—
18
Retail balances on forbearance reflected the inclusion of Tesco Bank in Barclays UK.
Wholesale forborne balances rose overall in 2025, principally driven by material new cases in Barclays Investment Bank offset by cases
returning to live and balance reductions on remaining cases in Barclays UK Corporate Bank, Barclays Private Bank and Wealth Management
and Barclays UK.
Note:
1Tesco Bank balances included for 2025.
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Risk performance - Credit risk (continued)
Retail forbearance programmes
Forbearance on the Group’s principal retail portfolios is presented below. The principal portfolios account for 98% (2024: 98%) of total retail
forbearance balances.
Analysis of Key Portfolios in Forbearance Programmes
Balances on Forbearance
Programmes
Marked to
market LTV of
forbearance
balances:
balance
weighted
Marked to
market LTV of
forbearance
balances:
valuation
weighted
Impairment
allowances
marked against
balances on
forbearance
programmes
Total balances
on forbearance
programmes
coverage ratio
Total
% of gross retail
loans and
advances
£m
£m
%
%
£m
%
As at 31 December 2025
Barclays UK
UK Home Loans
574
0.3
51.2
40.8
12
2.1
UK cards1
308
1.8
n/a
n/a
146
47.4
UK personal loans1
114
1.3
n/a
n/a
69
60.5
Barclays Partner Finance
12
1.0
n/a
n/a
8
65.0
Barclays US Consumer Bank
US cards
495
1.7
n/a
n/a
239
48.3
As at 31 December 2024
Barclays UK
UK Home Loans
473
0.3
51.3
41.8
10
2.1
UK cards
192
1.7
n/a
n/a
76
39.6
UK personal loans
51
1.3
n/a
n/a
34
66.7
Barclays Partner Finance
16
1.0
n/a
n/a
9
56.3
Barclays US Consumer Bank
US cards
448
1.6
n/a
n/a
209
46.7
Head Office
Italy Mortgages
12
30.0
78.5
48.9
2
16.7
Analysis of  Portfolios- held for sale in Forbearance Programmes
Balances on Forbearance
Programmes
Marked to
market LTV of
forbearance
balances:
balance
weighted
Marked to
market LTV of
forbearance
balances:
valuation
weighted
Impairment
allowances
marked against
balances on
forbearance
programmes
Total balances
on forbearance
programmes
coverage ratio
Total
% of gross retail
loans and
advances
£m
£m
%
%
£m
%
As at 31 December 2025
Head Office
German consumer finance business
—
—
—
—
—
—
As at 31 December 2024
Head Office
German consumer finance business
27
0.7
n/a
n/a
18
66.7
Note:
1Tesco Bank balances included for 2025.
UK home loans: Forbearance balances increased to £574m (2024: £473m) due to a sustained level of new flow, combined with high
retention from the elevated inflow in 2024.
UK cards: Balances on forbearance increased to £308m (2024: £192m) due to the inclusion of Tesco Bank and the proportion of the portfolio
on forbearance remained relatively stable. 
UK personal loans: Balances on forbearance increased to £114m (2024: £51m), due to the inclusion of Tesco Bank and the proportion of the
portfolio on forbearance remained stable.
Barclays Partner Finance: Balances on forbearance reduced to £12m (2024: £16m) in line with the reduction in the overall portfolio.
US cards: Forbearance balances increased to £495m (2024: £448m) reflecting an increase in new enrolments in 2025 following delinquency
trends through the year.
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Risk performance - Credit risk (continued)
Wholesale forbearance programmes
The table below details balance information for wholesale forbearance cases.
Analysis of wholesale balances in forbearance programmes
Balances on forbearance
programmes
Impairment
allowances
marked against
balances on
forbearance
programmes
Total balances
on forbearance
programmes
coverage ratio
Total balances
% of gross
wholesale loans
and  advances
£m
%
£m
%
As at 31 December 2025
Barclays UK
427
2.3
36
8.4%
Barclays Investment Bank
1,442
1.9
295
20.5%
Barclays UK Corporate Bank
560
1.9
52
9.3%
Barclays Private Bank and Wealth Management
68
1.1
3
4.4%
Total
2,497
1.9
386
15.5%
As at 31 December 2024
Barclays UK
596
2.9
39
6.5%
Barclays Investment Bank
875
1.2
117
13.4%
Barclays UK Corporate Bank
708
2.7
52
7.3%
Barclays Private Bank and Wealth Management
206
3.4
16
7.8%
Total
2,385
1.8
224
9.4%
Analysis of debt securities
Debt securities include government securities held as part of the Group’s treasury management portfolio for liquidity and regulatory
purposes, and are for use on a continuing basis in the activities of the Group.
The following tables provide an analysis of debt securities held by the Group for trading and investment purposes by issuer type. Further
information on the credit quality of debt securities is presented in the Balance sheet credit quality section.
As of December 2025, of the total £238bn (2024: £224bn ) bonds positions, £48bn (2024: £46bn ) is from US Government Bonds and £36bn
(2024: £28bn ) is from UK Government bonds.
Debt securities
2025
2024
As at 31 December
£m
£m
Of which issued by:
Governments and other public bodies
141,715
134,786
Corporate and other issuers
45,638
45,559
US agency
23,730
17,262
Mortgage and asset backed securities
26,988
26,354
Total
238,071
223,961
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Risk performance - Credit risk (continued)
Analysis of derivatives
The tables below set out the fair values of the derivative assets together with the value of those assets subject to enforceable counterparty
netting arrangements for which the Group holds offsetting liabilities and eligible collateral.
Derivative assets (audited)
2025
2024
Balance sheet
assets 
Counterparty
netting
Net
exposure
Balance sheet
assets 
Counterparty
netting
Net
exposure
As at 31 December
£m
£m
£m
£m
£m
£m
Foreign exchange
76,887
58,029
18,858
126,098
98,677
27,421
Interest rate
93,241
65,415
27,826
95,796
70,138
25,658
Credit derivatives
7,851
6,350
1,501
6,898
5,728
1,170
Equity and stock index
72,339
63,100
9,239
62,912
54,237
8,675
Commodity derivatives
2,141
1,849
292
1,826
1,654
172
Total derivative assets
252,459
194,743
57,716
293,530
230,434
63,096
Cash collateral held
30,758
30,637
Net exposure less collateral
26,958
32,459
Derivative asset exposures would be £226bn (2024: £261bn) lower than reported under IFRS if netting were permitted for assets and
liabilities with the same counterparty or for which the Group holds cash collateral. Similarly, derivative liabilities would be £218bn (2024:
£254bn) lower reflecting counterparty netting and collateral placed. In addition, non-cash collateral of £13bn (2024: £13bn) was held in
respect of derivative assets. The Group received collateral from clients in support of over the counter derivative transactions. These
transactions are generally undertaken under International Swaps and Derivative Association (ISDA) agreements governed by either UK or
New York law.
Assets held for sale
This section presents a co-branded card portfolio in USCB classified as assets held for sale. Further, the sale of the German consumer finance
business was completed in Q125.
For further details on assets held for sale, see Note 40 to the financial statements.
Loans and advances by product
Loans and advances to customers classified as assets held for sale (audited)
Stage 1
Stage 2
Stage 3
Total
Gross
ECL
Coverage
Gross
ECL
Coverage
Gross
ECL
Coverage
Gross
ECL
Coverage
As at 31 December 2025
£m
£m
%
£m
£m
%
£m
£m
%
£m
£m
%
Retail credit cards - US
5,468
65
1.2
466
124
26.6
54
44
81.5
5,988
233
3.9
Retail credit cards - Germany
—
—
—
—
—
—
—
—
—
—
—
—
Retail other - Germany
—
—
—
—
—
—
—
—
—
—
—
—
Corporate loans - US
43
1
2.3
6
2
33.3
—
—
—
49
3
6.1
Total Rest of the World
5,511
66
1.2
472
126
26.7
54
44
81.5
6,037
236
3.9
As at 31 December 2024
Retail credit cards - US
5,495
64
1.2
689
161
23.4
57
46
80.7
6,241
271
4.3
Retail credit cards - Germany
1,908
18
0.9
307
29
9.4
93
69
74.2
2,308
116
5.0
Retail other - Germany
1,134
16
1.4
220
33
15.0
71
48
67.6
1,425
97
6.8
Corporate loans - US
49
1
2.0
9
3
33.3
1
1
100.0
59
5
8.5
Total Rest of the World
8,586
99
1.2
1,225
226
18.4
222
164
73.9
10,033
489
4.9
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Risk performance - Credit risk (continued)
Stage 2 decomposition
Loans and advances at amortised cost classified as held for sale
Gross Exposure
Impairment Allowance
Quantitative
test
Qualitative
test
30 days past
due backstop
Total Stage 2
Quantitative
test
Qualitative
test
30 days past
due backstop
Total Stage 2
As at 31 December 2025
£m
£m
£m
£m
£m
£m
£m
£m
Retail credit cards - US
365
100
1
466
98
25
1
124
Retail credit cards - Germany
—
—
—
—
—
—
—
—
Retail other - Germany
—
—
—
—
—
—
—
—
Corporate loan - US
6
—
—
6
2
—
—
2
Total Stage 2
371
100
1
472
100
25
1
126
As at 31 December 2024
£m
£m
£m
£m
£m
£m
£m
£m
Retail credit cards - US
564
123
2
689
130
30
1
161
Retail credit cards - Germany
209
96
2
307
19
9
1
29
Retail other - Germany
207
11
2
220
31
1
1
33
Corporate loan - US
7
2
—
9
2
1
—
3
Total Stage 2
987
232
6
1,225
182
41
3
226
Management adjustments to models for impairment (audited)
Management adjustments to models for impairment allowance presented by product (audited)
Impairment
allowance pre
management
adjustments
Economic
uncertainty
adjustments1
(a)
Other
adjustments
(b)
Management
adjustments
(a+b)
Total
impairment
allowance
Proportion of
Management
adjustments to
total
impairment
allowance
As at 31 December 2025
£m
£m
£m
£m
£m
%
Retail credit cards - US
232
5
—
5
237
2.1
Retail credit cards - Germany
—
—
—
—
—
—
Retail other - Germany
—
—
—
—
—
—
Corporate loans - US
3
—
—
—
3
—
Total Rest of the World
235
5
—
5
240
2.1
As at 31 December 2024
£m
£m
£m
£m
£m
%
Retail credit cards - US
277
—
—
—
277
—
Retail credit cards - Germany
101
—
16
16
117
13.7
Retail other - Germany
80
—
17
17
97
17.5
Corporate loans - US
5
—
—
—
5
—
Total Rest of the World
463
—
33
33
496
6.7
Note:
1Reflects a Stage 2 adjustment for elevated US macroeconomic uncertainty; with impacts yet to materialise in consumer behaviour.
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Risk performance - Credit risk (continued)
Credit exposures by internal PD grade
Credit risk profile by internal PD grade classified as assets held for sale for Retail credit cards - US (audited)
Gross carrying amount
Allowance for ECL
Net
exposure
Coverage
ratio
Grade
PD Range
Credit
quality
description
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
%
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
%
As at 31 December 2025
1 - 3
0.0 to <0.05%
Strong
—
—
—
—
—
—
—
—
—
—
—
—
4 - 5
0.05 to <0.15%
Strong
165
—
—
—
165
—
—
—
—
—
165
—
6 - 8
0.15 to <0.30%
Strong
953
—
—
—
953
3
—
—
—
3
950
0.3
9 - 11
0.30 to <0.60%
Strong
1,351
1
—
—
1,352
6
—
—
—
6
1,346
0.4
12 - 14
0.60 to <2.15%
Satisfactory
1,795
5
—
—
1,800
18
—
—
—
18
1,782
1.0
15 - 19
2.15 to <11.35%
Satisfactory
1,149
226
—
—
1,375
34
35
—
—
69
1,306
5.0
20 - 21
11.35 to <100%
Higher Risk
55
234
—
—
289
4
89
—
—
93
196
32.2
22
100%
Credit
Impaired
—
—
54
—
54
—
—
44
—
44
10
81.5
Total
5,468
466
54
—
5,988
65
124
44
—
233
5,755
3.9
Credit risk profile by internal PD grade classified as assets held for sale for Retail credit cards - Germany (audited)
Gross carrying amount
Allowance for ECL
Net
exposure
Coverage
ratio
Grade
PD Range
Credit
quality
description
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
%
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
%
As at 31 December 2025
1 - 3
0.0 to <0.05%
Strong
—
—
—
—
—
—
—
—
—
—
—
—
4 - 5
0.05 to <0.15%
Strong
—
—
—
—
—
—
—
—
—
—
—
—
6 - 8
0.15 to <0.30%
Strong
—
—
—
—
—
—
—
—
—
—
—
—
9 - 11
0.30 to <0.60%
Strong
—
—
—
—
—
—
—
—
—
—
—
—
12 - 14
0.60 to <2.15%
Satisfactory
—
—
—
—
—
—
—
—
—
—
—
—
15 - 19
2.15 to <11.35%
Satisfactory
—
—
—
—
—
—
—
—
—
—
—
—
20 - 21
11.35 to <100%
Higher Risk
—
—
—
—
—
—
—
—
—
—
—
—
22
100%
Credit
Impaired
—
—
—
—
—
—
—
—
—
—
—
—
Total
—
—
—
—
—
—
—
—
—
—
—
—
Credit risk profile by internal PD grade classified as assets held for sale for Retail other - Germany (audited)
Gross carrying amount
Allowance for ECL
Net
exposure
Coverage
ratio
Grade
PD Range
Credit
quality
description
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
%
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
%
As at 31 December 2025
1 - 3
0.0 to <0.05%
Strong
—
—
—
—
—
—
—
—
—
—
—
—
4 - 5
0.05 to <0.15%
Strong
—
—
—
—
—
—
—
—
—
—
—
—
6 - 8
0.15 to <0.30%
Strong
—
—
—
—
—
—
—
—
—
—
—
—
9 - 11
0.30 to <0.60%
Strong
—
—
—
—
—
—
—
—
—
—
—
—
12 - 14
0.60 to <2.15%
Satisfactory
—
—
—
—
—
—
—
—
—
—
—
—
15 - 19
2.15 to <11.35%
Satisfactory
—
—
—
—
—
—
—
—
—
—
—
—
20 - 21
11.35 to <100%
Higher Risk
—
—
—
—
—
—
—
—
—
—
—
—
22
100%
Credit
Impaired
—
—
—
—
—
—
—
—
—
—
—
—
Total
—
—
—
—
—
—
—
—
—
—
—
—
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Risk performance - Credit risk (continued)
Credit risk profile by internal PD grade classified as assets held for sale for Corporate loans - US (audited)
Gross carrying amount
Allowance for ECL
Net
exposure
Coverage
ratio
Grade
PD Range
Credit
quality
description
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
%
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
%
As at 31 December 2025
1 - 3
0.0 to <0.05%
Strong
—
—
—
—
—
—
—
—
—
—
—
—
4 - 5
0.05 to <0.15%
Strong
—
—
—
—
—
—
—
—
—
—
—
—
6 - 8
0.15 to <0.30%
Strong
—
—
—
—
—
—
—
—
—
—
—
—
9 - 11
0.30 to <0.60%
Strong
—
—
—
—
—
—
—
—
—
—
—
—
12 - 14
0.60 to <2.15%
Satisfactory
2
—
—
—
2
—
—
—
—
—
2
—
15 - 19
2.15 to <11.35%
Satisfactory
41
—
—
—
41
1
—
—
—
1
40
2.4
20 - 21
11.35 to <100%
Higher Risk
—
6
—
—
6
—
2
—
—
2
4
33.3
22
100%
Credit
Impaired
—
—
—
—
—
—
—
—
—
—
—
—
Total
43
6
—
—
49
1
2
—
—
3
46
6.1
Credit risk profile by internal PD grade classified as assets held for sale for Retail credit cards - US (audited)
Gross carrying amount
Allowance for ECL
Net
exposure
Coverage
ratio
Grade
PD Range
Credit
quality
description
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
%
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
%
As at 31 December 2024
1 - 3
0.0 to <0.05%
Strong
—
—
—
—
—
—
—
—
—
—
—
—
4 - 5
0.05 to <0.15%
Strong
—
—
—
—
—
—
—
—
—
—
—
—
6 - 8
0.15 to <0.30%
Strong
—
—
—
—
—
—
—
—
—
—
—
—
9 - 11
0.30 to <0.60%
Strong
—
—
—
—
—
—
—
—
—
—
—
—
12 - 14
0.60 to <2.15%
Satisfactory
5,495
—
—
—
5,495
64
—
—
—
64
5,431
1.2
15 - 19
2.15 to <11.35%
Satisfactory
—
689
—
—
689
—
161
—
—
161
528
23.4
20 - 21
11.35 to <100%
Higher Risk
—
—
—
—
—
—
—
—
—
—
—
—
22
100%
Credit
Impaired
—
—
57
—
57
—
—
46
—
46
11
80.7
Total
5,495
689
57
—
6,241
64
161
46
—
271
5,970
4.3
Credit risk profile by internal PD grade classified as assets held for sale for Retail credit cards - Germany (audited)
Gross carrying amount
Allowance for ECL
Net
exposure
Coverage
ratio
Grade
PD Range
Credit
quality
description
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
%
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
%
As at 31 December 2024
1 - 3
0.0 to <0.05%
Strong
62
—
—
—
62
—
—
—
—
—
62
—
4 - 5
0.05 to <0.15%
Strong
289
—
—
—
289
1
—
—
—
1
288
0.3
6 - 8
0.15 to <0.30%
Strong
152
—
—
—
152
1
—
—
—
1
151
0.7
9 - 11
0.30 to <0.60%
Strong
250
—
—
—
250
1
—
—
—
1
249
0.4
12 - 14
0.60 to <2.15%
Satisfactory
928
5
—
—
933
9
—
—
—
9
924
1.0
15 - 19
2.15 to <11.35%
Satisfactory
227
229
—
—
456
6
15
—
—
21
435
4.6
20 - 21
11.35 to <100%
Higher Risk
—
73
—
—
73
—
14
—
—
14
59
19.2
22
100%
Credit
Impaired
—
—
93
—
93
—
—
69
—
69
24
74.2
Total
1,908
307
93
—
2,308
18
29
69
—
116
2,192
5.0
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Risk performance - Credit risk (continued)
Credit risk profile by internal PD grade classified as assets held for sale for Retail other - Germany (audited)
Gross carrying amount
Allowance for ECL
Net
exposure
Coverage
ratio
Grade
PD Range
Credit
quality
description
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
%
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
%
As at 31 December 2024
1 - 3
0.0 to <0.05%
Strong
1
—
—
—
1
—
—
—
—
—
1
—
4 - 5
0.05 to <0.15%
Strong
25
—
—
—
25
—
—
—
—
—
25
—
6 - 8
0.15 to <0.30%
Strong
110
—
—
—
110
—
—
—
—
—
110
—
9 - 11
0.30 to <0.60%
Strong
294
—
—
—
294
1
—
—
—
1
293
0.3
12 - 14
0.60 to <2.15%
Satisfactory
534
17
—
—
551
6
4
—
—
10
541
1.8
15 - 19
2.15 to <11.35%
Satisfactory
170
182
—
—
352
9
22
—
—
31
321
8.8
20 - 21
11.35 to <100%
Higher Risk
—
21
—
—
21
—
7
—
—
7
14
33.3
22
100%
Credit
Impaired
—
—
71
—
71
—
—
48
—
48
23
67.6
Total
1,134
220
71
—
1,425
16
33
48
—
97
1,328
6.8
Credit risk profile by internal PD grade classified as assets held for sale for Corporate loans - US (audited)
Gross carrying amount
Allowance for ECL
Net
exposure
Coverage
ratio
Grade
PD Range
Credit
quality
description
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
Stage 1
Stage 2
Stage 3
excluding
POCI
Stage 3
POCI
Total
%
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
%
As at 31 December 2024
1 - 3
0.0 to <0.05%
Strong
—
—
—
—
—
—
—
—
—
—
—
—
4 - 5
0.05 to <0.15%
Strong
—
—
—
—
—
—
—
—
—
—
—
—
6 - 8
0.15 to <0.30%
Strong
—
—
—
—
—
—
—
—
—
—
—
—
9 - 11
0.30 to <0.60%
Strong
—
—
—
—
—
—
—
—
—
—
—
—
12 - 14
0.60 to <2.15%
Satisfactory
49
—
—
—
49
1
—
—
—
1
48
2.0
15 - 19
2.15 to <11.35%
Satisfactory
—
9
—
—
9
—
3
—
—
3
6
33.3
20 - 21
11.35 to <100%
Higher Risk
—
—
—
—
—
—
—
—
—
—
—
—
22
100%
Credit
Impaired
—
—
1
—
1
—
—
1
—
1
—
100.0
Total
49
9
1
—
59
1
3
1
—
5
54
8.5
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Risk performance - Market risk
Market risk
Summary of contents
Page
Outlines key measures used to summarise the market risk
profile of the bank such as value at risk (VaR).
Market risk overview and summary of performance
The Group discloses details on management measures of
market risk. Total management VaR includes all trading
positions and is presented on a diversified basis by risk factor.
This section also outlines the macroeconomic conditions
modelled as part of the Group’s risk management framework.
Traded market risk
Review of management measures
•The daily average, maximum and minimum values of management VaR
Market risk
All disclosures in this section are unaudited
unless otherwise stated.
Overview
This section contains key statistics
describing the market risk profile of the
Group. The market risk management section
provides a description of management VaR.
Measures of market risk in the
Group and accounting measures
Traded market risk measures such as VaR
and balance sheet exposure measures have
fundamental differences:
•balance sheet measures show accruals-
based balances or marked to market
values as at the reporting date;
•VaR measures also take account of
current marked to market values, but in
addition hedging effects between
positions are considered;
•market risk measures are expressed in
terms of changes in value or volatilities as
opposed to static values.
For these reasons, it is not possible to
present direct reconciliations of traded
market risk and accounting measures.
Summary of performance in the
period
Average Management VaR decreased 31%
to £18m (2024: £26m). The decrease was
mainly due to a combination of a reduction
in the size of the funded, fair value leverage
loan exposure in 2025 as well as an overall
prudent risk positioning.
Traded market risk review
Review of management measures
The following disclosures provide details on
management measures of market risk. Refer
to the market risk management section of the
Barclays PLC Pillar 3 Report 2025
(unaudited) for more detail on management
measures and the differences when
compared to regulatory measures.
The table below shows the total
management VaR on a diversified basis by
risk factor. Total management VaR includes
all trading positions in IB and Treasury and
it is calculated with a one-day holding
period, measured to a confidence level of
95%.
Limits are applied against each risk factor
VaR as well as total management VaR,
which are then cascaded further by risk
managers to each business.
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Risk performance - Market risk (continued)
The daily average, high and low values of management VaR
Management VaR (95%, one day) (audited)
2025
2024
Average
High1
Low1
Average
High1
Low1
For the year ended 31 December
£m
£m
£m
£m
£m
£m
Credit risk
15
21
11
21
27
17
Interest rate risk
15
25
5
15
25
7
Equity risk
7
14
4
6
12
2
Basis risk
6
9
4
5
8
4
Spread risk
5
7
3
5
7
3
Foreign exchange risk
5
10
3
4
9
2
Commodity risk
—
1
—
—
1
—
Inflation risk
5
8
3
4
5
2
Diversification effect1
(40)
n/a
n/a
(34)
n/a
n/a
Total management VaR
18
30
8
26
36
15
Note:
1Diversification 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. Historical 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.
Group Management VaR
(£m)
678
January 2024
January 2025
December 2025
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Risk performance - Treasury and Capital risk
Treasury and Capital risk
Treasury and Capital risk: summary of contents
Page
Liquidity risk performance
The risk that the firm is unable to meet its contractual or contingent obligations or that it
does not have the appropriate amount, tenor and composition of funding and liquidity to
support its assets. 
This section provides an overview of the Group’s liquidity risk.
Liquidity overview and summary of performance
•Liquidity risk stress testing
•Internal Liquidity Stress Test
•Liquidity regulation
•Liquidity Coverage Ratio
•Net Stable Funding Ratio
The liquidity pool is held unencumbered and is intended to offset stress outflows.
Liquidity pool
•Composition of the liquidity pool
•Liquidity pool by currency
•Management of the liquidity pool
•Contingent liquidity
The basis for sound liquidity risk management is a funding structure that reduces the
probability of a liquidity stress leading to an inability to meet funding obligations as they
fall due.
Funding structure and funding relationships
•Deposit funding
•Wholesale funding
Provides details on the contractual maturity of all financial instruments and other assets
and liabilities.
Contractual maturity of financial assets and liabilities
Capital risk performance
Capital risk is the risk that the firm has an insufficient level or composition of capital to
support its normal business activities and to meet its regulatory capital requirements under
normal operating environments or stressed conditions (both actual and as defined for
internal planning or regulatory testing purposes). This also includes the risk from the firm’s
pension plans.
This section details the Group’s capital position providing information on both capital
resources and capital requirements. It also provides details of the leverage ratios and
exposures.
Capital risk overview and summary of performance
Regulatory minimum capital, leverage and MREL
requirements
•Capital
•Leverage
This section outlines the Group’s capital ratios, capital composition, and provides
information on significant movements in CET1 capital during the year.
Analysis of capital resources
Capital ratios
•Capital resources
•Movement in CET1 capital
This section outlines risk weighted assets by risk type, business and macro drivers.
Analysis of risk weighted assets
•Risk weighted assets by risk type and business
•Movement analysis of risk weighted assets
This section outlines the Group’s leverage ratios, leverage exposure composition, and
provides information on significant movements in the IFRS and leverage balance sheet.
Analysis of leverage ratios and exposures
•Leverage ratios and exposures
The Group discloses the two sources of foreign exchange risk that it is exposed to.
Foreign exchange risk
•Transactional foreign currency exposure
•Translational foreign exchange exposure
•Functional currency of operations
A review focusing on the UK retirement fund, which represents the majority of the
Group’s total retirement benefit obligation.
Pension risk review
•Assets and liabilities
•IAS 19 position
•Risk measurement
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Risk performance - Treasury and Capital risk (continued)
Page
Interest rate risk in the banking book performance
A description of the non-traded market risk framework is provided.
The Group discloses a sensitivity analysis on pre-tax net interest income for non-trading
financial assets and liabilities. The analysis is carried out by business unit and currency.
The Group measures some non-traded market risks, in particular prepayment, recruitment,
and residual risk using an economic capital methodology.
The Group discloses the overall impact of a parallel shift in interest rates on other
comprehensive income and cash flow hedges.
The Group measures the volatility of the value of the FVOCI instruments in the liquidity
pool through non-traded market risk VaR.
Net interest income sensitivity
•by currency
Analysis of equity sensitivity
Volatility of the FVOCI portfolio in the liquidity pool
Liquidity risk
All disclosures in this section are unaudited
unless otherwise stated.
Overview
The Group's liquidity risk is managed
within the Principal Risk: Treasury and
Capital Risk Framework which is designed
to enable the Group to maintain liquidity
resources that are sufficient in amount and
quality, and a funding profile that is
appropriate to meet the Group’s Risk
Appetite and PRA Regulatory requirements.
The liquidity risk framework is delivered
via a combination of policy formation,
review and governance, analysis, stress
testing, limit setting and monitoring.
This section provides an analysis of the
Group’s: (i) summary of performance, (ii)
liquidity risk stress testing, iii) liquidity
regulation, iv) liquidity pool, (v) funding
structure and funding relationships, (vi)
credit ratings, and (vii) contractual maturity
of financial assets and liabilities. 
For further detail on liquidity risk
governance and framework, refer to pages
174 to 179 in the Barclays PLC Pillar 3
Report 2025 (unaudited).
Key metrics
Liquidity Coverage  Ratio1
170%
Net Stable Funding Ratio2
135%
1LCR represents average  of the last 12 spot
month end ratios.
2NSFR represents average of the last four spot
quarter end ratios.
Summary of performance
The liquidity pool at £338bn (December
2024: £297bn) reflects the Group’s prudent
approach to liquidity management. The
Average Liquidity Coverage Ratio (LCR)
remained well above the 100% regulatory
requirement at 170% (December 2024:
172%), equivalent to a surplus of £131bn
(December 2024: £127bn).
The Net Stable Funding Ratio (NSFR)
(average of last four quarter ends) was
135% (December 2024: 135%), which
represents a surplus of £166bn (December
2024: £163bn) above the 100% regulatory
requirement.
During the year, the Group issued £16.1bn
of minimum requirement for own funds and
eligible liabilities (MREL) instruments in a
range of tenors and currencies.
Barclays Bank PLC continued to issue in
the shorter-term and medium-term markets
and Barclays Bank UK PLC continued to
issue in the shorter-term markets and
maintain active secured funding
programmes. This funding capacity enables
the respective entities to maintain their
stable and diversified funding bases.
The Group’s reliance on short-term
wholesale funding, as measured by the
proportion of wholesale funding maturing in
less than one year increased year-on-year to
38% (December 2024: 30%).
Liquidity risk stress testing
The Group defines its risk appetite liquidity
constraint by setting limits on internal
liquidity risk stress tests and external
regulatory metics, namely the LCR and
NSFR.
Internal Liquidity Stress Test (ILST)
The Internal Liquidity Stress Test  measures
the potential contractual and contingent
stress outflows under a range of internally
defined stress scenarios, which are then
used to determine the size of the liquidity
pool that is immediately available to meet
anticipated outflows should a stress occur.
As part of the ILST, the Group runs four 
liquidity stress scenarios, aligned to the
PRA’s prescribed stresses:
•90 days market-wide stress event
•30 days Barclays-specific stress event
•30 days combined market-wide and
Barclays-specific stress event
•12 months market wide stress.
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Risk performance - Treasury and Capital risk (continued)
Key ILST assumptions
For the year ended 31 December 2025
Drivers of Liquidity Risk
ILST Combined stress – key assumptions
Secured and Unsecured Funding Risk
Zero rollover of maturing wholesale unsecured funding
Partial loss of repo capacity on non-extremely liquid repos at contractual maturity date
Roll of repo for extremely liquid repo at wider haircut at contractual maturity date
Withdrawal of contractual buyback obligations, excess client futures margin, Prime Brokerage (PB)
client cash and overlifts
Buffer Monetisation Risk
Haircuts applied to the market value of marketable assets held in the liquidity buffer, as well as
inability to monetise assets
Deposits Risk
Retail and Corporate deposit outflows as counterparties seek to diversify their deposit balances
Settlement Risk
Liquidity held to meet increased intraday liquidity usage due to payment and receipts volatility, loss
of unsecured credit lines and haircuts applied to collateral values used to back secured credit lines
Liquidity support to liquidity buffer in the event of an operational outage
Intra-Group Liquidity Risk
Liquidity support for material subsidiaries. Surplus liquidity held within certain subsidiaries is not
taken as a benefit to the wider Group
Cross-Currency Liquidity Risk
Deterioration in FX market capacity that may result in restriction in net currency positions (managed
as a separate framework)
Facilities Risk
Drawdown on committed facilities based on facility and counterparty type
Drawing on credit card facilities based on modelling purchase and payment factors
Partial drawdown on the mortgage portfolio
Rating Downgrade Risk
Collateral outflows due to a two-notch credit rating downgrade
Derivatives & Collateral Risk
Increase in the Group's initial margin requirement across all major exchanges
Variation margin outflows from collateralised risk positions
Outflow of collateral owing but not called
Loss of internal sources of funding within the PB synthetics business
Franchise-Viability Risk
Liquidity held to enable the firm to meet select non-contractual obligations to ensure market
confidence in the firm is maintained, including debt buy-backs, swap tear-ups and increased prime
brokerage margin debits
Concentration Risk
Funding from counterparties providing greater than 1% of total funding
As at 31 December 2025, the Group held eligible liquid assets well in excess of 100% of net stress outflows of the 30 days combined
scenario, which has the highest net outflows of the three short-term liquidity stress scenarios and the 12 month market-wide scenario.
Liquidity regulation
Barclays Group monitors its position against both the LCR and NSFR according to the PRA regulatory requirements which include certain
Basel III standards that were retained in the UK regulatory framework from 1 January 2022 as part of the UK's withdrawal from the EU.  The
LCR requirement takes into account the relative stability of different sources of funding and potential incremental funding requirements in a
stress. The LCR is designed to promote short-term resilience of a bank's liquidity risk profile by holding sufficient High Quality Liquid
Assets (HQLA) to survive an acute stress scenario lasting for 30 days. The NSFR has been developed to promote a sustainable and stable
structure of assets and liabilities.
Liquidity Coverage Ratio (LCR)
The external LCR requirement is designed to promote short-term resilience of a bank’s liquidity risk profile by holding sufficient High
Quality Liquid Assets (HQLA) to survive an acute stress scenario lasting for 30 days.
Liquidity Coverage Ratio (LCR)1
2025
2024
As at 31 December
£bn
£bn
LCR Eligible High Quality Liquid Assets (HQLA)
321
304
Net stress outflows
(190)
(177)
Surplus
131
127
Liquidity coverage ratio
170%
172%
Note:
1 Represents average of the last 12 spot month end ratios. In June 2025, Barclays implemented a new methodology for calculating net stress outflows related to
secured financing transactions in the liquidity coverage ratio.
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Risk performance - Treasury and Capital risk (continued)
Net Stable Funding Ratio (NSFR)
The external NSFR metric requires banks to maintain a stable funding profile taking into account both on and certain off balance sheet
exposures over a medium to long term period. The ratio is defined as the Available Stable Funding (capital and certain liabilities which are
defined as stable sources of funding) relative to the Required Stable Funding (a measure of assets on the balance sheet and certain off balance
sheet exposures which may require longer term funding). The NSFR was 135% at December 2025 ( December 2024: 135%) (average of last
four quarter ends) equivalent to a surplus of £166bn (2024: £163bn) above the regulatory requirement and demonstrates Barclays’ stable
balance sheet funding profile.
2025
2024
Net Stable Funding Ratio (NSFR)1
£bn
£bn
Total Available Stable Funding
639
630
Total Required Stable Funding
473
467
Surplus
166
163
Net Stable Funding Ratio
135%
135%
Note:
1Represents average of the last four spot quarter end ratios.
To define the risk appetite liquidity constraint, Barclays establishes minimum LCR, NSFR and ILST limits. Risks to market funding
conditions, the Group’s liquidity position and funding profile are assessed continuously, and actions are taken to manage the size of the
liquidity pool and the funding profile as appropriate.
Liquidity pool
The Group liquidity pool as at 31 December 2025 was £338bn (2024: 297bn). In 2025, the month-end liquidity pool ranged from £326bn to
£352bn (2024: £297bn to £341bn), and the month-end average balance was £337bn (2024: 322bn). The liquidity pool is held unencumbered
and is intended to offset stress outflows. It comprises the following cash and unencumbered assets.
Composition of the Group liquidity pool as at 31 December 2025
LCR eligible High Quality Liquid Assets (HQLA)1
Liquidity pool
Cash
Level 1
Level 2A
Level 2B
Total
2025
2024
£bn
£bn
£bn
£bn
£bn
£bn
£bn
Cash and deposits with central banks2
219
219
237
216
Government bonds3
AAA to AA-
55
7
62
62
55
A+ to A-
14
14
14
2
BBB+ to BBB-
2
2
2
1
Total government bonds
71
7
78
78
58
Other
Government guaranteed issuers, PSEs and GSEs
4
4
7
9
International organisations and MDBs
7
7
7
7
Covered bonds
3
4
7
8
7
Other
5
5
1
Total other
14
4
5
23
23
23
Total as at 31 December 2025
219
85
11
5
320
338
Total as at 31 December 2024
196
74
9
2
281
297
Notes:
1The LCR eligible HQLA is adjusted for operational restrictions upon consolidation under Article 8 of the Liquidity Coverage Ratio section of the PRA rulebook
(CRR) such as trapped liquidity within Barclays subsidiaries. It also reflects differences in eligibility of assets between the LCR and Barclays’ Liquidity Pool.
2Includes cash held at central banks and surplus cash at central banks related to payment schemes. Of which over 99.5% (2024: over 98%) was placed with the Bank
of England, US Federal Reserve, European Central Bank, Bank of Japan and Swiss National Bank.
3Of which over 85% (2024: over 85%) comprised UK, US, French, German, Japanese, Swiss and Dutch securities.
The Group liquidity pool is well diversified by major currency and the Group monitors ILST stress scenarios for major currencies.
Liquidity pool by currency
USD
EUR
GBP
Other 
Total
£bn
£bn
£bn
£bn
£bn
Liquidity pool as at 31 December 2025
111
66
124
37
338
Liquidity pool as at 31 December 2024
92
75
109
21
297
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Risk performance - Treasury and Capital risk (continued)
Management of the liquidity pool
The composition of the liquidity pool is subject to limits set by the Board and the second-line liquidity, credit and market risk functions. In
addition, the investment of the liquidity pool is monitored for concentration risk by issuer, currency and asset type. Given the returns
generated by these highly liquid assets, the risk and reward profile is continuously managed.
As at 31 December 2025, 68% (2024: 60%) of the liquidity pool was located in Barclays Bank PLC, 17% (2024: 23%) in Barclays Bank UK
PLC and 9% (2024: 9%) in Barclays Bank Ireland PLC. The residual portion of the liquidity pool is held outside of these entities,
predominantly in the US subsidiaries, to meet entity-specific stress outflows and local regulatory requirements. To the extent the use of this
portion of the liquidity pool is restricted due to local regulatory requirements, it is assumed to be unavailable to the rest of the Group in
calculating the LCR.
Contingent liquidity
In addition to the Group liquidity pool, the Group has access to other unencumbered assets which provide a source of contingent liquidity.
While these are not relied on in the Group’s ILST, a portion of these assets may be monetised in a stress to generate liquidity through their
use as collateral for secured funding or through outright sale.
In a Barclays-specific, market-wide or combined liquidity stress, liquidity available via market sources could be severely disrupted. In
circumstances where market liquidity is unavailable or available only at significantly elevated prices, the Group could generate liquidity via
central bank facilities. To this end, as at 31 December 2025, the Group had £81.9bn (December 2024: £87.9bn) of assets positioned at
various central banks. 
For more detail on the Group’s other unencumbered assets, see pages 201 to 205 in the Barclays PLC Pillar 3 Report 2025 (unaudited).
Funding structure and funding relationships
The basis for sound liquidity risk management is a funding structure that reduces the probability of a liquidity stress leading to an inability to
meet funding obligations as they fall due. The Group’s overall funding strategy is to develop a diversified funding base (geographically, by
type and by counterparty) and maintain access to a variety of alternative funding sources, to provide protection against unexpected
fluctuations, while minimising the cost of funding.
Within this, the Group aims to align the sources and uses of funding. As such, retail and corporate loans and advances are largely funded by
deposits in the relevant entities, with the surplus primarily funding the liquidity pool. The majority of reverse repurchase agreements are
matched by repurchase agreements. Derivative liabilities and assets are largely matched. A substantial proportion of balance sheet derivative
positions qualify for counterparty netting and the remaining portions are largely offset when netted against cash collateral received and paid.
Wholesale debt and equity is used to fund residual assets.
These funding relationships are summarised below:
2025
2024
2025
2024
Assets
£bn
£bn
Liabilities
£bn
£bn
Loans and advances at amortised cost1
400
392
Deposits at amortised cost
586
561
Group liquidity pool
338
297
<1 Year wholesale funding
84
55
>1 Year wholesale funding
136
131
Reverse repurchase agreements, trading
portfolio assets, cash collateral and
settlement balances
471
433
Repurchase agreements, trading portfolio
liabilities, cash collateral and settlement
balances
359
358
Derivative financial instruments
252
294
Derivative financial instruments
241
279
Other assets2
83
102
Other liabilities
60
62
Equity
78
72
Total assets
1,544
1,518
Total liabilities
1,544
1,518
Notes:
1Adjusted for liquidity pool debt securities reported at amortised costs of £30bn (December 2024: £22bn).
2Other assets include fair value assets that are not part of reverse repurchase agreements or trading portfolio assets, and other asset categories.
1FSCS insured deposit limit increased from £85,000 to £120,000 from Dec 1,  2025
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Risk performance - Treasury and Capital risk (continued)
Deposit funding
2025
2024
Funding of loans and advances
Loans and
advances,debt
securities at
amortised cost
Deposits at
amortised cost
Loan: deposit
ratio1
Loan: deposit
ratio
As at 31 December 2025
£bn
£bn
%
%
Barclays UK
230
245
94
92
Barclays UK Corporate Bank
30
89
34
31
Barclays Private Bank and Wealth Management
15
72
21
21
Barclays Investment Bank
130
156
83
88
Barclays US consumer Bank
22
24
92
91
Head Office
3
—
Barclays Group
430
586
73
74
Note:
1The loan: deposit ratio is calculated as loans  and advances at amortised cost  and debt securities  at amortised cost  divided by deposits at amortised cost.
As at 31 December 2025, £254bn (2024: £233bn) of deposits at amortised cost were insured through the UK Financial Services
Compensation Scheme (FSCS)1 and other similar schemes. In addition to these customer deposits £4.1bn (2024: £8.0bn) of other liabilities
are insured by other governments.
Contractually, current accounts are repayable on demand and savings accounts at short notice. In practice, their observed maturity is typically
longer than their contractual maturity. Similarly, repayment profiles of certain types of assets e.g. mortgages, overdrafts and credit card
lending, differ from their contractual profiles. The Group therefore assesses the behavioural maturity of both customer assets and liabilities to
identify structural balance sheet funding gaps. In doing so, it applies quantitative modelling and qualitative assessments which take into
account historical experience, current customer composition, and macroeconomic projections.
The Group’s broad base of customers, numerically and by depositor type, helps protect against unexpected fluctuations in balances and hence
provides a stable funding base for the Group’s operations and liquidity needs.
Wholesale funding
Barclays Bank Group and Barclays Bank UK Group maintain access to a variety of sources of wholesale funds in major currencies, including
those available from term investors across a variety of distribution channels and geographies, short-term funding markets and repo markets.
Barclays Bank Group has direct access to US, European and Asian capital markets through its global investment banking operations and to
long-term investors through its clients worldwide. Key sources of wholesale funding include money markets, certificates of deposit,
commercial paper, medium term issuances (including structured notes) and securitisations.
Key sources of wholesale funding for Barclays Bank UK Group include money markets, certificates of deposit, commercial paper, covered
bonds and other securitisations.
The Group expects to continue issuing public wholesale debt from Barclays PLC (the Parent company), in order to maintain compliance with
indicative MREL requirements and maintain a stable and diverse funding base by type, currency and market. During the year, the Group
issued £16.1bn of MREL instruments from Barclays PLC  in a range of different currencies and tenors.
Barclays Bank PLC continued to issue in the shorter-term markets and  medium-term notes programmes. Barclays Bank UK PLC continued
to issue in the shorter-term markets and maintain active secured funding programmes. This funding capacity enables the respective entities to
maintain their stable and diversified funding bases.
As at 31 December 2025, the Group’s total wholesale funding outstanding (excluding repurchase agreements) was £220.1bn (2024:
£186.0bn), of which £20.4bn (2024: £20.5bn) was secured funding and £199.7bn (2024: £165.5bn) unsecured funding. Unsecured funding
includes £88.0bn (2024: £78.9bn) of privately placed senior unsecured notes issued through a variety of distribution channels including
intermediaries and private banks.
Wholesale funding of £83.9bn (2024: £55.0bn) matures in less than one year, representing 38% (December 2024: 30%) of total wholesale
funding outstanding. This includes £28.4bn (2024: £22.0bn) related to term funding2. Although not a requirement, the liquidity pool
exceeded the wholesale funding maturing in less than one year by £254bn (2024: £242bn).
Barclays Bank Group and Barclays Bank UK Group also support various central bank monetary initiatives, such as the Bank of England’s
Term Funding Scheme with additional incentives for SMEs (TFSME), and the European Central Bank’s Targeted Long-Term Refinancing
Operations (TLTRO). These are reported under ‘repurchase agreements and other similar secured borrowing’ on the balance sheet.
In addition, Barclays repaid £8.4bn of its TFSME drawings reducing its outstanding balance to £10bn at year end. 
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Risk performance - Treasury and Capital risk (continued)
Maturity profile of wholesale funding1,2
<1 month
1-3
months
3-6
months
6-12
months
<1 year
1-2 years
2-3 years
3-4 years
4-5 years
>5 years
Total
£bn
£bn
£bn
£bn
£bn
£bn
£bn
£bn
£bn
£bn
£bn
Barclays PLC (the Parent company)
Senior unsecured (Public benchmark)
1.9
—
0.6
—
2.5
7.3
7.5
8.6
3.8
27.0
56.7
Senior unsecured (Privately placed)
—
—
—
—
—
—
—
0.1
0.1
0.9
1.1
Subordinated liabilities
—
—
1.5
—
1.5
—
1.5
—
1.1
7.1
11.2
Barclays Bank Group
Senior unsecured (Privately placed)3
2.7
5.8
5.5
9.5
23.5
12.9
12.1
9.9
8.0
20.3
86.7
Certificates of deposit and commercial
paper
0.6
2.3
22.1
14.8
39.8
—
—
—
—
—
39.8
Asset backed commercial paper
2.3
8.9
1.1
—
12.3
—
—
—
—
—
12.3
Asset backed securities
—
—
0.4
0.1
0.5
0.2
1.3
0.1
0.1
2.7
4.9
Subordinated liabilities
—
—
—
0.4
0.4
0.3
0.1
—
—
0.3
1.1
Barclays Bank UK Group
Senior unsecured (Privately placed)
—
—
—
—
—
—
—
—
0.1
0.1
0.2
Certificates of deposit and commercial
paper
2.9
—
—
—
2.9
—
—
—
—
—
2.9
Covered bonds
—
—
—
—
—
0.5
0.2
0.6
0.6
0.1
2.0
Asset backed securities
—
—
0.3
0.2
0.5
—
—
—
—
—
0.5
Subordinated liabilities
—
—
—
—
—
—
—
—
—
0.7
0.7
Total as at 31 December 2025
10.4
17.0
31.5
25.0
83.9
21.2
22.7
19.3
13.8
59.2
220.1
Of which secured
2.3
8.9
1.8
0.3
13.3
0.7
1.5
0.7
0.7
3.5
20.4
Of which unsecured
8.1
8.1
29.7
24.7
70.6
20.5
21.2
18.6
13.1
55.7
199.7
Total as at 31 December 2024
7.9
21.3
11.9
13.9
55.0
23.0
17.5
18.6
15.1
56.8
186.0
Of which secured
2.4
8.8
2.1
0.8
14.1
1.1
0.5
0.9
0.6
3.3
20.5
Of which unsecured
5.5
12.5
9.8
13.1
40.9
21.9
17.0
17.7
14.5
53.5
165.5
Notes:
1The composition of wholesale funds comprises the balance sheet reported financial liabilities at fair value, debt securities in issue and subordinated liabilities. It does
not include participation in the central bank facilities reported within repurchase agreements and other similar secured borrowing.
2Term funding comprises public benchmark and privately placed senior unsecured notes, covered bonds, asset-backed securities and subordinated debt where the
original maturity of the instrument was more than one year.
3Includes structured notes of £73.5bn, of which £21.8bn matures within one year.
Currency composition of wholesale debt
As at 31 December 2025, the proportion of wholesale funding by major currencies was as follows:
Currency composition of wholesale funding
USD
EUR
GBP
Other
%
%
%
%
Certificates of deposit and commercial paper
73
26
—
1
Asset backed commercial paper
86
6
8
—
Senior unsecured (Public benchmark)
61
23
12
4
Senior unsecured (Privately placed)
60
17
5
18
Covered bonds / Asset backed securities
66
14
20
—
Subordinated liabilities
54
26
15
5
Total as at 31 December 2025
64
21
6
9
Total as at 31 December 2024
66
18
7
9
To manage cross currency refinancing risk, the Group manages to currency mismatch limits, which limit risk at specific maturities.
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Risk performance - Treasury and Capital risk (continued)
Contractual maturity of financial assets and liabilities
The table below provides detail on the contractual maturity of all financial instruments and other assets and liabilities. Derivatives (other than
those designated in a hedging relationship) and trading portfolio assets and liabilities are included in the ‘not more than one month' column at
their fair value. Liquidity risk on these items is not managed on the basis of contractual maturity since they are not held for settlement
according to such maturity and will frequently be settled before contractual maturity at fair value. Derivatives designated in a hedging
relationship are included according to their contractual maturity.
Open-dated financial assets and liabilities are included within 'not more than one month' due to the availability of withdrawals or
redemptions at any time, without notice.
Contractual maturity of financial assets and liabilities (audited)
As at 31 December 2025
Not more
than one
month
Over one
month but
not more
than three
months
Over three
months but
not more
than six
months
Over six
months but
not more
than one
year
Over one
year but not
more than
three years
Over three
years but
not more
than five
years
Over five
years
Total
£m
£m
£m
£m
£m
£m
£m
£m
Assets
Cash and balances at central banks
229,752
—
—
—
—
—
—
229,752
Cash collateral and settlement balances
87,432
43,100
—
—
—
—
—
130,532
Debt securities at amortised cost
390
5,136
1,776
3,362
18,130
13,525
26,156
68,475
Loans and advances at amortised cost to banks and
customers
23,738
6,113
7,690
19,968
58,229
38,340
207,445
361,523
Reverse repurchase agreements and other similar
secured lending
10,826
338
520
406
1,971
2,816
745
17,622
Trading portfolio assets
190,061
—
—
—
—
—
—
190,061
Financial assets at fair value through the income
statement
146,471
13,492
4,506
4,153
10,863
3,036
4,336
186,857
Derivative financial instruments
249,744
146
201
371
1,622
302
73
252,459
Financial assets at fair value through other
comprehensive income
1,370
2,064
483
885
13,412
22,875
33,305
74,394
Assets included in disposal groups classified as held
for sale
—
—
5,932
—
—
—
—
5,932
Other financial assets
743
47
43
6
5
2
1
847
Total financial assets
940,527
70,436
21,151
29,151
104,232
80,896
272,061
1,518,454
Other assets
25,711
Total assets
1,544,165
Liabilities
Deposits at amortised cost from banks and
customers
462,723
42,184
38,930
33,970
6,563
699
544
585,613
Cash collateral and settlement balances
84,836
32,747
—
—
—
—
—
117,583
Repurchase agreements and other similar secured
borrowing
10,174
4,507
75
3,030
4,354
—
3,030
25,170
Debt securities in issue
6,206
10,732
23,120
13,302
17,566
16,036
32,071
119,033
Subordinated liabilities
—
—
1,522
400
1,870
1,063
8,099
12,954
Trading portfolio liabilities
57,737
—
—
—
—
—
—
57,737
Financial liabilities designated at fair value
162,852
29,816
16,489
14,172
31,413
19,693
19,673
294,108
Derivative financial instruments
240,147
23
53
13
258
100
214
240,808
Liabilities included in disposal groups classified
as held for sale
—
—
—
—
—
—
—
—
Other financial liabilities
4,602
4
30
53
196
154
813
5,852
Total financial liabilities
1,029,277
120,013
80,219
64,940
62,220
37,745
64,444
1,458,858
Other liabilities
7,071
Total liabilities
1,465,929
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Risk performance - Treasury and Capital risk (continued)
Contractual maturity of financial assets and liabilities (audited)
As at 31 December 2024
Not more
than one
month
Over one
month but
not more
than three
months
Over three
months but
not more
than six
months
Over six
months but
not more
than one
year
Over one
year but not
more than
three years
Over three
years but
not more
than five
years
Over five
years
Total
£m
£m
£m
£m
£m
£m
£m
£m
Assets
Cash and balances at central banks
210,184
—
—
—
—
—
—
210,184
Cash collateral and settlement balances
82,661
37,182
—
—
—
—
—
119,843
Debt securities at amortised cost
233
1,009
2,218
3,591
20,231
12,400
28,528
68,210
Loans and advances at amortised cost to banks and
customers
24,290
6,237
8,327
18,544
57,020
32,755
199,100
346,273
Reverse repurchase agreements and other similar
secured lending
1,390
37
292
359
1,676
980
—
4,734
Trading portfolio assets
166,453
—
—
—
—
—
—
166,453
Financial assets at fair value through the income
statement
152,935
11,628
4,489
4,494
10,174
5,568
4,446
193,734
Derivative financial instruments
291,006
293
512
710
783
79
147
293,530
Financial assets at fair value through other
comprehensive income
1,473
1,067
351
944
14,239
23,511
36,474
78,059
Assets included in disposal groups classified as held
for sale
—
3,710
—
—
6,144
—
—
9,854
Other financial assets
786
29
55
18
2
—
1
891
Total financial assets
931,411
61,192
16,244
28,660
110,269
75,293
268,696
1,491,765
Other assets
26,437
Total assets
1,518,202
Liabilities
Deposits at amortised cost from banks and customers
450,889
40,688
34,512
26,999
5,283
1,505
787
560,663
Cash collateral and settlement balances
76,655
29,574
—
—
—
—
—
106,229
Repurchase agreements and other similar secured
borrowing
18,771
1,823
84
8,537
10,200
—
—
39,415
Debt securities in issue
2,928
16,868
5,859
3,469
17,477
15,378
30,423
92,402
Subordinated liabilities
—
96
65
80
2,126
1,583
7,971
11,921
Trading portfolio liabilities
56,908
—
—
—
—
—
—
56,908
Financial liabilities designated at fair value
160,429
23,084
16,739
15,328
28,320
19,050
19,274
282,224
Derivative financial instruments
278,616
27
18
17
282
263
192
279,415
Liabilities included in disposal groups classified as
held for sale
—
3,726
—
—
—
—
—
3,726
Other financial liabilities
4,957
4
30
61
202
140
739
6,133
Total financial liabilities
1,050,153
115,890
57,307
54,491
63,890
37,919
59,386
1,439,036
Other liabilities
6,685
Total liabilities
1,445,721
Expected maturity date may differ from the contractual dates, to account for:
•trading portfolio assets and liabilities and derivative financial instruments, which may not be held to maturity as part of the Group’s trading
strategies
•corporate and retail deposits, reported under deposits at amortised cost, are repayable on demand or at short notice on a contractual basis. In
practice, their behavioural maturity is typically longer than their contractual maturity, and therefore these deposits provide stable funding for the
Group’s operations and liquidity needs because of the broad base of customers, both numerically and by depositor type
•loans to corporate and retail customers, which are included within loans and advances at amortised cost and financial assets at fair value, may be
repaid earlier in line with terms and conditions of the contract
•debt securities in issue, subordinated liabilities, and financial liabilities designated at fair value, may include early redemption features.
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Risk performance - Treasury and Capital risk (continued)
Contractual maturity of financial liabilities on an undiscounted basis
The table below presents the cash flows payable by the Group under financial liabilities by remaining contractual maturities at the balance
sheet date. The amounts disclosed in the table are the contractual undiscounted cash flows of all financial liabilities (i.e. nominal values).
The balances in the below table do not agree directly to the balances in the consolidated balance sheet as the table incorporates all cash flows,
on an undiscounted basis, related to both principal as well as those associated with all future coupon payments.
Derivative financial instruments held for trading and trading portfolio liabilities are included in the 'not more than one month' column at their
fair value. Open-dated financial liabilities are also included within 'not more than one month'.
Contractual maturity of financial liabilities - undiscounted (audited)
Not  more
than one
month
Over one
month but
not more
than three
months
Over three
months but
not more
than six
months
Over six
months but
not more
than one
year
Over one
year but not
more than
three years
Over three
years but
not more
than five
years
Over five
years
Total
£m
£m
£m
£m
£m
£m
£m
£m
As at 31 December 2025
Deposits at amortised cost from banks and
customers
462,812
42,491
39,430
34,773
6,917
777
805
588,005
Cash collateral and settlement balances
84,850
32,908
—
—
—
—
—
117,758
Repurchase agreements and other similar secured
borrowing
10,185
4,520
75
3,111
4,498
—
3,627
26,016
Debt securities in issue
6,217
10,793
23,413
13,619
18,533
18,178
48,191
138,944
Subordinated liabilities
—
—
1,562
418
1,975
1,263
10,502
15,720
Trading portfolio liabilities
57,737
—
—
—
—
—
—
57,737
Financial liabilities designated at fair value
162,942
29,981
16,677
14,449
32,852
21,679
34,103
312,683
Derivative financial instruments
240,103
67
54
13
278
115
415
241,045
Liabilities included in disposal groups classified
as held for sale
—
—
—
—
—
—
—
—
Other financial liabilities
4,606
16
48
89
323
262
3,977
9,321
Total financial liabilities
1,029,452
120,776
81,259
66,472
65,376
42,274
101,620
1,507,229
As at 31 December 2024
Deposits at amortised cost from banks and
customers
451,093
40,992
34,963
27,670
5,579
1,752
1,025
563,074
Cash collateral and settlement balances
76,658
29,745
—
—
—
—
—
106,403
Repurchase agreements and other similar secured
borrowing
18,790
1,832
84
8,822
10,953
—
—
40,481
Debt securities in issue
2,937
16,981
5,938
3,593
18,365
17,563
46,183
111,560
Subordinated liabilities
—
96
65
80
2,283
1,777
10,726
15,027
Trading portfolio liabilities
56,908
—
—
—
—
—
—
56,908
Financial liabilities designated at fair value
160,604
23,256
16,968
15,709
29,999
21,427
34,407
302,370
Derivative financial instruments
278,620
27
18
17
304
307
403
279,696
Liabilities included in disposal groups classified
as held for sale
—
3,726
—
—
—
—
—
3,726
Other financial liabilities
4,963
16
49
96
322
239
4,149
9,834
Total financial liabilities
1,050,573
116,671
58,085
55,987
67,805
43,065
96,893
1,489,079
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Risk performance - Treasury and Capital risk (continued)
Maturity of off-balance sheet commitments given
The table below presents the maturity split of the Group’s off-balance sheet commitments given at the balance sheet date. The amounts
disclosed in the table are the undiscounted cash flows (i.e. nominal values) on the basis of earliest opportunity at which they are available.
Maturity analysis of off-balance sheet commitments given (audited)
Not more than
one month
Over one
month but not
more than
three months
Over three
months but not
more than six
months
Over six
months but
not more than
one year
Over one
year but not
more than
three years
Over three
years but not
more than five
years
Over five 
years
Total
£m
£m
£m
£m
£m
£m
£m
£m
As at 31 December 2025
Contingent liabilities and financial
guarantees
25,372
—
1
1
—
—
—
25,374
Documentary credits and other short-term
trade related transactions
1,103
—
—
—
—
—
—
1,103
Standby facilities, credit lines and other
commitments1
423,420
—
—
—
63
17
3
423,503
Total off-balance sheet commitments
given
449,895
—
1
1
63
17
3
449,980
As at 31 December 2024
Contingent liabilities and financial
guarantees
25,322
22
1
1
—
—
—
25,346
Documentary credits and other short-term
trade related transactions
1,432
1
—
—
—
—
—
1,433
Standby facilities, credit lines and other
commitments1
421,648
—
—
—
68
—
—
421,716
Total off-balance sheet commitments
given
448,402
23
1
1
68
—
—
448,495
Note:
1Includes exposures relating to financial assets classified as assets held for sale.
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Risk performance - Treasury and Capital risk (continued)
Capital risk
All disclosures in this section are unaudited
unless otherwise stated.
Overview
The CET1 ratio, among other metrics, is a
measure of the capital strength and resilience
of Barclays. Maintenance of our capital
resources is vital in order to meet the overall
regulatory capital requirement, to withstand
the impact of the risks that may arise under
normal and stressed conditions, and maintain
adequate capital to cover current and forecast
business needs and associated risks to
provide a viable and sustainable business
offering.
This section provides an overview of the
Group’s: (i) CET1 capital, leverage and own
funds and eligible liabilities requirements;
(ii) capital resources; (iii) risk weighted
assets (RWAs); (iv) leverage ratios and
exposures; and (v) own funds and eligible
liabilities.
More details on monitoring and managing
capital risk may be found in the risk
management sections of the Barclays PLC
Pillar 3 Report 2025 (unaudited).
Significant regulatory updates
in the period
The Prudential Regulation Authority (PRA)
has continued its phased implementation of
the Basel 3.1 standards. Following near final
policy statements in December 2023 and
September 2024, the PRA announced in
January 2025 that full implementation would
be delayed until 1 January 2027, a timeline
that has now been confirmed in the PRA’s
final rules published in January 2026. In
July 2025, the PRA consulted on targeted
amendments to the market risk framework
and confirmed a staged approach to the
Fundamental Review of the Trading Book
(FRTB), under which implementation of the
Internal Models Approach (IMA) will be
deferred by one year to 1 January 2028,
while all other FRTB elements remain
scheduled for implementation from 1
January 2027.  This timeline was also
confirmed by the PRA in January 2026.
Key metrics
Common Equity Tier 1 ratio
14.3%
UK leverage ratio
5.1%
Own funds and eligible liabilities ratio
as a percentage of RWAs
35.8%
Summary of performance
in the period
The Group continues to be in excess of
overall capital, leverage and MREL
regulatory requirements.
The CET1 ratio increased to 14.3%
(December 2024: 13.6%). Taking into
account the impact of the £1.0bn share
buyback announced today, the CET1 ratio as
of 31 December 2025 would be reduced to
14.0% (at the top end of the 13-14% target
range). The c.80bps increase in 2025 was
driven by a CET1 capital increase of £2.5bn
to £51.1bn and an RWA decrease of £1.4bn
to £356.8bn
Significant movements in the year were:
•c.170bps increase from attributable profit
•c.100bps decrease driven by shareholder
distributions including the interim
dividend payment of 3.0p per share paid
in September 2025, the completed £2.0bn
share buybacks announced with FY24 and
H125 Results, and the ongoing £0.5bn
share buyback announced with Q325
Results, as well as the accrual for the
FY25 dividend
•c.30bps increase from other CET1 capital
movements, including an increase in the
fair value through other comprehensive
income reserve 
•c.20bps decrease as a result of a £5.2bn
increase in RWAs, excluding the impact
of foreign exchange movements. This was
primarily driven by lending growth in the
UK businesses and an increase in USCB,
including the acquisition of the GM
portfolio, partially offset by the disposal
of the German consumer finance business
and of Barclays' joint venture interest in
Entercard Group AB (Entercard)
•A £1.1bn decrease in CET1 capital due to
a decrease in the currency translation
reserve was partially offset by a £6.5bn
decrease in RWAs as a result of foreign
exchange movements
•The UK leverage ratio increased to 5.1%
(December 2024: 5.0%), as Tier 1 capital
increased by £3.2bn, partially offset by a
£40.8bn increase in leverage exposure to
£1,247.3bn. The increase in leverage
exposure was largely driven by an
increase in trading activity in IB and
higher lending in Barclays UK and
UKCB, partially offset by the
strengthening of spot GBP against USD
Minimum capital requirements
As at 31 December 2025, the Group’s
Overall Capital Requirement for CET1,
excluding any applicable PRA buffer, was
12.2% and comprised a 4.5% Pillar 1
minimum, a 2.5% Capital Conservation
Buffer (CCB), a 1.5% Global Systemically
Important Institution (G-SII) buffer, a 2.7%
Pillar 2A requirement and a 1.0%
Countercyclical Capital Buffer (CCyB).
The Group’s CCyB is based on the buffer
rate applicable for each jurisdiction in which
the Group has exposures. The buffer rates
set by other national authorities for non-UK
exposures are not currently material.
The Group’s Pillar 2A requirement is 4.8%
with at least 56.25% to be met with CET1
capital, equating to 2.7% of RWAs. The
Pillar 2A requirement, based on a point in
time assessment, has been set as a
proportion of RWAs and is subject to at
least annual review.
The Group’s CET1 target ratio of 13-14%
takes into account minimum capital
requirements and applicable buffers. The
Group remains above its minimum capital
regulatory requirements and applicable
buffers.
Minimum leverage requirements
As at 31 December 2025, the Group was
subject to a UK leverage ratio requirement
of 4.1%. This comprises the 3.25%
minimum requirement, a G-SII additional
leverage ratio buffer (G-SII ALRB) of
0.53% and a countercyclical leverage ratio
buffer (CCLB) of 0.3%.
The Group is also required to disclose an
average UK leverage ratio which is based on
capital on the last day of each month in the
quarter and an exposure measure for each
day in the quarter.
Minimum requirements for own
funds and eligible liabilities
As at 31 December 2025, the Group was
required to meet the higher of: (i) two times
the sum of 8% Pillar 1 and 4.8% Pillar 2A
equating to 25.5% of RWAs; and (ii) 6.75%
of leverage exposures. CET1 capital cannot
be counted towards both MREL and the
buffers, meaning that the buffers, including
the confidential institution-specific PRA
buffer, will effectively be applied above
MREL requirements.
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Risk performance - Treasury and Capital risk (continued)
Capital resources
Capital ratios1, 2
As at 31 December
2025
2024
CET1
14.3%
13.6%
Tier 1 (T1)
17.9%
16.9%
Total regulatory capital
20.4%
19.6%
MREL ratio as a percentage of total RWAs
35.8%
34.4%
Own funds and eligible liabilities
2025
2024
As at 31 December
£m
£m
Total equity excluding non-controlling interests per the balance sheet
77,784
71,821
Less: other equity instruments (recognised as AT1 capital)
(12,725)
(12,075)
Adjustment to retained earnings for foreseeable ordinary share dividends
(778)
(786)
Adjustment to retained earnings for foreseeable repurchase of shares
(271)
—
Adjustment to retained earnings for foreseeable other equity coupons
(36)
(35)
Other regulatory adjustments and deductions
Additional value adjustments (PVA)
(1,956)
(2,051)
Goodwill and intangible assets
(8,255)
(8,272)
Deferred tax assets that rely on future profitability excluding temporary differences
(1,069)
(1,451)
Fair value reserves related to gains or losses on cash flow hedges
666
2,930
Excess of expected losses over impairment
(436)
(403)
Gains or losses on liabilities at fair value resulting from own credit
904
981
Defined benefit pension fund assets
(2,398)
(2,367)
Direct and indirect holdings by an institution of own CET1 instruments
(14)
(1)
Adjustment under IFRS 9 transitional arrangements
—
138
Other regulatory adjustments
(346)
129
CET1 capital
51,070
48,558
AT1 capital
Capital instruments and related share premium accounts
12,758
12,108
Other regulatory adjustments and deductions
(33)
(32)
AT1 capital
12,725
12,076
T1 capital
63,795
60,634
T2 capital
Capital instruments and related share premium accounts
8,835
9,150
Qualifying T2 capital (including minority interests) issued by subsidiaries
55
367
Other regulatory adjustments and deductions
(71)
(33)
Total regulatory capital
72,614
70,118
Less : Ineligible T2 capital (including minority interests) issued by subsidiaries
(55)
(367)
Eligible liabilities
55,106
53,547
Total own funds and eligible liabilities3
127,665
123,298
Total RWAs (Unaudited)
356,774
358,127
Notes:
12024 comparatives for Capital and RWAs have been calculated applying the IFRS 9 transitional arrangements in accordance with the CRR. Effective from 1 January
2025, the IFRS 9 transitional arrangements no longer applied.
22024 comparatives for total capital were calculated applying the grandfathering of certain capital instruments within Tier 2 capital. Effective from 29 June 2025, the
grandfathered instruments no longer qualified as Tier 2 capital.
3As at 31 December 2025, the Group's MREL requirement, excluding the institution-specific confidential PRA buffer, was to hold £108.9bn of own funds and
eligible liabilities equating to 30.5% of RWAs. The Group remains above its MREL regulatory requirement including the institution-specific confidential PRA
buffer.
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Risk performance - Treasury and Capital risk (continued)
Movement in CET1 capital
2025
£m
Opening balance as at 1 January
48,558
Profit for the period attributable to equity holders
7,172
Own credit relating to derivative liabilities
(15)
Ordinary share dividends paid and foreseen
(1,200)
Purchased and foreseeable share repurchase
(2,500)
Other equity coupons paid and foreseen
(998)
Increase in retained regulatory capital generated from earnings
2,459
Net impact of share schemes
190
Fair value through other comprehensive income reserve
773
Currency translation reserve
(1,132)
Other reserves
(68)
Decrease in other qualifying reserves
(237)
Pension remeasurements within reserves
(14)
Defined benefit pension fund asset deduction
(31)
Net impact of pensions
(45)
Additional value adjustments (PVA)
95
Goodwill and intangible assets
17
Deferred tax assets that rely on future profitability excluding those arising from temporary differences
382
Excess of expected loss over impairment
(33)
Direct and indirect holdings by an institution of own CET1 instruments
(13)
Adjustment under IFRS 9 transitional arrangements
(138)
Other regulatory adjustments
25
Increase in regulatory capital due to adjustments and deductions
335
Closing balance as at 31 December
51,070
CET1 capital increased by £2.5bn to £51.1bn (December 2024: £48.6bn). Significant movements in the period were:
•£7.2bn of capital generated from profit partially offset by distributions of £4.7bn comprising:
-£2.5bn share buybacks including the now completed £1.0bn announced with FY24 results and £1.0bn announced with H125 results and
the ongoing £0.5bn share buyback announced with Q325 results
-£1.2bn of ordinary share dividends paid and foreseen reflecting £0.4bn interim dividend paid in September 2025 and a £0.8bn accrual
towards the FY25 dividend 
-£1.0bn of equity coupons paid and foreseen
•£0.2bn decrease in other qualifying reserves including a £1.1bn reduction in the currency translation reserve primarily  as a result of the
strengthening of spot GBP against USD, partially offset by a £0.8bn gain in the fair value through other comprehensive income reserve.
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Risk performance - Treasury and Capital risk (continued)
Risk weighted assets
Risk weighted assets (RWAs) by risk type and business
Credit risk
Counterparty credit risk
Market risk
Operational
risk
Total
RWAs
Std
IRB
Std
IRB
Settlement
risk
CVA
Std
IMA
As at 31 December 2025
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
Barclays UK
16,731
55,037
132
8
—
43
177
—
13,697
85,825
Barclays UK Corporate Bank
3,878
18,341
89
312
1
4
31
343
3,510
26,509
Barclays Private Bank & Wealth
Management
4,981
580
112
19
—
11
39
240
2,054
8,036
Barclays Investment Bank
44,961
49,750
21,986
19,442
165
3,030
12,018
20,111
25,238
196,701
Barclays US Consumer Bank
21,050
1,004
—
1
—
—
—
—
5,393
27,448
Head Office
5,405
5,439
1
5
—
—
219
59
1,127
12,255
Barclays Group
97,006
130,151
22,320
19,787
166
3,088
12,484
20,753
51,019
356,774
As at 31 December 2024
Barclays UK
15,516
55,301
146
11
—
74
228
—
13,181
84,457
Barclays UK Corporate Bank
3,932
15,680
106
336
—
12
16
548
3,282
23,912
Barclays Private Bank & Wealth
Management
5,058
434
118
31
—
16
44
330
1,859
7,890
Barclays Investment Bank
40,957
49,231
21,889
24,094
70
2,913
12,442
23,023
24,164
198,783
Barclays US Consumer Bank
21,019
966
—
—
—
—
—
—
4,864
26,849
Head Office
6,580
8,162
1
20
—
4
—
212
1,257
16,236
Barclays Group
93,062
129,774
22,260
24,492
70
3,019
12,730
24,113
48,607
358,127
Movement analysis of risk weighted assets
Credit risk
Counterparty
credit risk
Market risk
Operational risk
Total RWAs
Risk weighted assets
£m
£m
£m
£m
£m
As at 31 December 2024
222,836
49,841
36,843
48,607
358,127
Book size
13,766
(1,994)
(3,031)
2,412
11,153
Acquisitions and disposals
(3,322)
—
—
—
(3,322)
Book quality
(1,888)
(618)
—
—
(2,506)
Model updates
304
68
—
—
372
Methodology and policy
(305)
(229)
—
—
(534)
Foreign exchange movement1
(4,234)
(1,707)
(575)
—
(6,516)
Total RWA movements
4,321
(4,480)
(3,606)
2,412
(1,353)
As at 31 December 2025
227,157
45,361
33,237
51,019
356,774
Note:
1Foreign exchange movements does not include impact of  foreign exchange for modelled market risk or operational risk.
Total RWAs decreased £1.4bn to £356.8bn (Dec 2024: £358.1bn).
Credit risk RWAs increased £4.3bn:
•A £13.8bn increase in book size primarily reflecting lending growth in UK businesses and business activity within IB
•A £3.3bn decrease in acquisitions and disposals reflecting the sale of the German Consumer Finance business and of Barclays' joint
venture interest in Entercard, partially offset by the acquisition of the GM portfolio
•A £1.9bn decrease in book quality RWAs primarily driven by improvements in credit quality within the Barclays UK mortgages portfolio
•A £4.2bn decrease as a result of foreign exchange movements primarily due to the strengthening of spot GBP against USD
Counterparty credit risk RWAs decreased £4.5bn:
•A £4.5bn decrease in the RWAs primarily reflecting trading activity and the impact of foreign exchange movements due to the
strengthening of spot GBP against USD
Market risk RWAs decreased £3.6bn:
•A £3.0bn decrease in book size due to trading activity within Global Markets
Operational risk RWAs increased £2.4bn:
• A £2.4bn increase in book size primarily driven by the inclusion of higher 2025 income compared to 2022
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Risk performance - Treasury and Capital risk (continued)
Leverage ratios and exposures
Leverage ratios1
2025
2024
As at 31 December
£m
£m
UK leverage ratio2
5.1%
5.0%
T1 capital
63,795
60,634
UK leverage exposure
1,247,313
1,206,502
Average UK leverage ratio
4.7%
4.6%
Average T1 capital
63,277
60,291
Average UK leverage exposure
1,358,364
1,308,335
Notes:
12024 comparatives for UK leverage ratios have been calculated applying the IFRS 9 transitional arrangements in accordance with the CRR. Effective from 1 January
2025, the IFRS 9 transitional arrangements no longer applied.
2Although the leverage ratio is expressed in terms of T1 capital, the leverage ratio buffers and 75% of the minimum requirement must be covered solely with CET1
capital. The CET1 capital held against the 0.53% G-SII ALRB was £6.6bn and against the 0.3% CCLB was £3.7bn.
The UK leverage ratio increased to 5.1% (December 2024: 5.0%), as Tier 1 capital increased by £3.2bn, partially offset by a £40.8bn
increase in leverage exposure to £1,247.3bn. The increase in leverage exposure was largely driven by an increase in trading activity in IB and
higher lending in Barclays UK and UKCB, partially offset by the strengthening of spot GBP against USD.
Foreign exchange risk (audited)
The Group is exposed to two sources of foreign exchange risk.
a) Transactional foreign currency exposure
Transactional foreign currency exposures represent exposure on banking assets and liabilities, denominated in currencies other than the
functional currency of the transacting entity.
The Group’s risk management policies are designed to prevent the holding of significant open positions in foreign currencies outside the
trading portfolio managed by Barclays Investment bank which is monitored through VaR.
Banking book transactional foreign exchange risk outside of Barclays Investment bank is monitored on a daily basis by the market risk
function and minimised by the businesses.
b) Translational foreign exchange exposure
The Group’s investments in overseas subsidiaries and branches create capital resources denominated in foreign currencies, principally USD
and EUR. Changes in the GBP value of the net investments due to foreign currency movements are captured in the currency translation
reserve, resulting in a movement in CET1 capital.
The Group’s strategy is to minimise the volatility of the CET1 ratios caused by foreign exchange movements, by matching the CET1 capital
movements to the revaluation of the Group’s foreign currency RWA exposures.
Functional currency of operations (audited)
Foreign
currency net
investments
Borrowings
which hedge the
net investments
Derivatives
which hedge the
net investments
Structural
currency
exposures pre-
economic hedges
Other equity
Instruments
Remaining
structural
currency
exposures
£m
£m
£m
£m
£m
£m
31 December 2025
USD
26,370
(4,406)
(2,141)
19,823
(5,450)
14,373
EUR
10,195
(6,097)
—
4,098
(1,310)
2,788
INR
1,489
—
(1,259)
230
—
230
JPY
544
(177)
—
367
—
367
Other currencies
2,007
(8)
(989)
1,010
(1,127)
(117)
Total
40,605
(10,688)
(4,389)
25,528
(7,887)
17,641
31 December 2024
USD
28,012
(6,243)
(2,230)
19,539
(5,846)
13,693
EUR
9,549
(5,655)
—
3,894
(264)
3,630
INR
1,403
—
(992)
411
—
411
JPY
628
(215)
—
413
—
413
Other currencies
2,037
(76)
(792)
1,169
(849)
320
Total
41,629
(12,189)
(4,014)
25,426
(6,959)
18,467
Other equity instruments  relate to exposures arising on foreign currency denominated preference share and AT1 instruments. These are
accounted for at historical cost under IFRS and do not qualify as hedges for accounting purposes. The gain or loss arising from changes in
the GBP value of these instruments is recognised on redemption in retained earnings.
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Risk performance - Treasury and Capital risk (continued)
During 2025, total structural currency exposure net of hedging instruments decreased to £17.6bn (2024: £18.5bn). Foreign currency
net investments decreased  to £40.6bn (2024: £41.6bn) driven predominantly by a £1.6bn decrease in USD, offset by £0.6bn increase in
EUR. The hedges (excluding economic hedges) associated with these investments decreased to £15.1bn (2024: £16.2bn).
Pension risk review
From 1 July 2025, the Barclays Bank UK Retirement Fund (UKRF) was amended to become a sectionalised scheme to meet the
requirements of the Financial Services and Markets Act 2000 (Banking Reform) (Pensions) Regulations 2015, creating two separate sections
- the Barclays Bank Section and the Barclays UK Section.
The UKRF is closed to new entrants and there is no new final salary benefit being accrued. Existing active members accrue a combination of
a contributory cash balance benefit and a voluntary defined contribution element. Pension risk arises as the market value of the pension fund
assets may decline, investment returns may reduce or the estimated value of the pension liabilities may increase.
The UKRF represents approximately 95.3% (2024: 96%) of the Barclays Group’s total retirement benefit obligations globally, comprising
approximately 91.5% in the Barclays Bank Section and approximately 3.8% in the Barclays UK Section.
Refer to the Management of pension risk section in the Barclays PLC Pillar 3 Report 2025 (unaudited) for more information on how pension
risk is managed.
Assets
The Trustee Board of the UKRF defines its overall long-term investment strategy for each of the Barclays Bank Section and Barclays UK
Section, investing across a broad range of asset classes. This results in a diversified portfolio comprising both return seeking assets and
liability matching assets, designed to better align with future pension obligations. The two most significant risks within the asset portfolio are
exposure to credit spreads and growth assets. The split of scheme assets is shown within Note 32 to the financial statements.
The fair value of the UKRF assets was £21.7bn as at 31 December 2025 (20241: £21.9bn), comprising £20.9bn in the Barclays Bank Section
and £799m in the Barclays UK Section.
Liabilities
The UKRF retirement benefit obligations are a series of future cash flows with relatively long duration. On an IAS 19 basis these cash flows
are sensitive to changes in the expected long-term price inflation rate (RPI) and the discount rate (GBP AA corporate bond yield):
•An increase in long-term expected inflation corresponds to an increase in liabilities;
•A decrease in the discount rate corresponds to an increase in liabilities.
Pension risk is generated through the Group’s defined benefit schemes and this risk is set to reduce over time as the main defined benefit
scheme is closed to new entrants. The charts below outline the shape of the UKRF Barclays Bank Section and Barclays UK Section’s
liability cash flow profile respectively as at 31 December 2025 that takes account of the future inflation indexing of payments to
beneficiaries.
Barclays Bank Section
The majority of the liability cash flows (approximately 97%) fall within the next 40 years, with payments peaking between 0 and 10 years
and declining thereafter. The precise shape of the cash flow profile is sensitive to changes in inflation and longevity expectations, as well as
member behaviour, including transfers out of the scheme. Transfers out accelerate the timing of benefit payments and therefore bring
forward the associated liability cash flows.
For more detail on the UKRF’s financial and demographic assumptions, see Note 32 to the financial statements.
Barclays Bank Section - Proportion of liability cash flows
(%)
1059
A
0-10 years
34.4
B
11-20 years
33.5
C
21-30 years
20.1
D
31-40 years
9.5
E
41-50 years
2.4
F
51+ years
0.2
Barclays Bank Section - Net IAS 19 position1
(£bn)
6
5
4
3
2
1
0
1066
The graph above illustrates the movement in the UKRF Barclays Bank Section’s net IAS 19 position over the past four years. In 2025,
favourable market movements largely offset the proportional transfer out of the surplus resulting from sectionalisation. From 1st July 2025
onward, the figures shown relate solely to the Barclays Bank Section.
Refer to Note 32 to the financial statements  for the sensitivity of the UKRF liabilities to changes in key assumptions.
Note:
1Figures prior to 1 July 2025 refer to the UKRF before sectionalisation
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Risk performance - Treasury and Capital risk (continued)
Barclays UK Section
The majority of the liability cash flows (approximately 86%) fall within the next 20 years, with payments peaking between 11 and 20 years
and declining thereafter. The shape of the cash flow profile is sensitive to changes in inflation expectations and member behaviour, including
transfers out of the scheme. Transfers out accelerate the timing of benefit payments and therefore bring forward the associated liability cash
flows. 
Further information on the financial and demographic assumptions applied to the Barclays UK Section is provided in Note 32 to the financial
statements.
Barclays UK Section -  Proportion of liability cash flows
(%)
1799
A
0-10 years
38
B
11-20 years
48
C
21-30 years
14
D
31+ years
0
Barclays UK Section - Net IAS 19 position
The Barclays UK Section’s net IAS 19 position was £69m as at 31 December 2025, with the increase primarily driven by positive equity
market returns.
Risk measurement
In line with Barclays’ risk management framework, the assets and liabilities of the UK Retirement Fund (UKRF) are modelled within a
Value-at-Risk (VaR) framework to assess the volatility of the pension position at a total portfolio level for each of the Barclays Bank Section
and the Barclays UK Section. This approach enables the risks, diversification and liability matching characteristics of the UKRF’s
obligations and investments to be adequately captured. VaR is measured and monitored on a quarterly basis. Risks are reviewed and reported
regularly at forums including the Board Risk Committee, the Group Risk Committee  and the Pensions Executive Board. The VaR model
takes into account the valuation of the liabilities on an IAS 19 basis (see Note 32 to the financial statements). The Trustee receives quarterly
VaR measures on a funding basis.
The UKRF Barclays Bank Section pension liability is sensitive to post-retirement mortality assumptions, which are reviewed regularly (See
Note 32 to the financial statements). To mitigate part of this risk the Barclays Bank Section  has entered into longevity reinsurance contracts
approximately 70% of current pensioner liabilities. By contrast, benefits under the UKRF Barclays UK Section are provided as a lump sum
at retirement rather than a lifetime pension, and therefore the Barclays UK section is not exposed to post-retirement longevity risk.
In addition, the impact of pension risk to the Group is taken into account as part of the stress testing process. Stress testing is performed
internally on at least an annual basis. The UKRF exposure is also included as part of regulatory stress tests.
Barclays defined benefit pension schemes affect capital in two ways:
•An IAS 19 deficit is treated as a liability on the Group’s balance sheet. Movement in a deficit due to remeasurements, including actuarial
losses, are recognised immediately through Other Comprehensive Income and as such reduces shareholders’ equity and CET1 capital. An
IAS 19 surplus is treated as an asset on the balance sheet and increases shareholders’ equity; however, it is deducted for the purposes of
determining CET1 capital.
•In the Group’s statutory balance sheet an IAS 19 surplus or deficit is partially offset by a deferred tax liability or asset respectively. These
may or may not be recognised for calculating CET1 capital depending on the overall deferred tax position of the Group at the particular
time.
Pension risk is taken into account in the Pillar 2A capital assessment undertaken by the Prudential Regulation Authority (PRA) at least
annually. The resulting Pillar 2A requirement forms part of the Group’s overall capital requirement.
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Risk performance - Treasury and Capital risk (continued)
Interest rate risk in the banking
book
All disclosures in this section are unaudited
unless otherwise stated.
Overview
The treasury and capital risk framework
covers interest rate sensitive exposures held
in the banking book, mostly relating to
amortised cost accounted and fair value
through other comprehensive income
(FVOCI) instruments. The potential
volatility of net interest income is measured
by an Annual Earnings at Risk (AEaR)
metric which is monitored regularly and
reported to senior management and the
Barclays PLC Board Risk Committee as part
of the limit monitoring framework.
For further detail on the interest rate risk in
the banking book governance and
framework refer to page 177 in the Barclays
PLC Pillar 3 Report 2025 (unaudited).
Key metrics
AEaR
-£6m
AEaR across the Group from a -25bps
Shock to forward interest rate curves.
Summary of performance in the
period
Barclays PLC’s strategy remains to stabilise
income over time. The reduction in NII
sensitivity during the year to a -25 basis
points interest rate shock is driven by
increased structural hedge duration
reflecting the observed stability in deposit
balances during the year.
Net interest income sensitivity
The table below shows a sensitivity analysis
on pre-tax net interest income for non-traded
financial assets and liabilities, including the
effect of any hedging. This analysis is not a
forward guidance on NII and is intended as a
quantification of risk exposure utilising the
NII metric as described in the Barclays PLC
Pillar 3 Report 2025 (unaudited), which
includes documentation of the main model
assumptions.
Net interest income sensitivity (AEaR) by currency (audited)
2025
2024
+25 basis points
-25 basis points
+25 basis points
-25 basis points
As at 31 December
£m
£m
£m
£m
GBP
31
(41)
56
(76)
USD
(43)
42
(30)
30
EUR
(4)
3
(5)
5
Other currencies
11
(10)
3
(3)
Total
(5)
(6)
24
(44)
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Risk performance - Treasury and Capital risk (continued)
Analysis of equity sensitivity
Equity sensitivity measures the overall impact of a +/-25bps movement in interest rates on retained earnings, FVOCI, cash flow hedging
reserves and pensions. For non-NII items a DV01 metric is used, which is an indicator of the shift in value for a 1bp movement in the yield
curve.
Analysis of equity sensitivity (audited)
2025
2024
+25 basis
points
-25 basis
points
+25 basis
points
-25 basis
points
As at 31 December
£m
£m
£m
£m
Net interest income
(5)
(6)
24
(44)
Taxation effects on the above
1
2
(6)
11
Effect on profit for the year
(4)
(4)
18
(33)
As percentage of net profit after tax
(0.1%)
(0.1%)
0.3%
(0.5%)
Effect on profit for the year (per above)
(4)
(4)
18
(33)
Fair value through other comprehensive income reserve
(193)
200
(189)
196
Cash flow hedge reserve
(1,211)
1,211
(907)
907
Taxation effects on the above
393
(395)
307
(309)
Effect on equity
(1,015)
1,012
(771)
761
As percentage of equity
(1.3%)
1.3%
(1.1%)
1.0%
Movements in the FVOCI reserve impact CET1 capital. However, movements in the cash flow hedging reserve and pensions remeasurement
reserve recognised in FVOCI do not affect CET1 capital.
Volatility of the FVOCI portfolio in the liquidity pool
Changes in value of FVOCI exposures flow directly through capital via the FVOCI reserve. The volatility of the value of the FVOCI
investments in the liquidity pool is captured and managed through a value measure rather than an earning measure, i.e. non-traded market
risk VaR. Daily VaR is calculated using a historical simulation methodology with a one-year equally weighted historical period, at the 95%
confidence level.
Although the underlying methodology to calculate the non-traded VaR is identical to the one used in traded management VaR, the two
measures are not directly comparable. The non-traded VaR represents the volatility to capital driven by the FVOCI exposures. These
exposures are in the banking book and do not meet the criteria for trading book treatment.
Analysis of volatility of the FVOCI portfolio in the liquidity pool
2025
2024
Average
High
Low
Average
High
Low
For the year ended 31 December
£m
£m
£m
£m
£m
£m
Non-traded market value at risk (daily, 95%)
49
60
32
61
70
50
Daily Value at Risk has been lower on an average in 2025 relative to 2024 driven by a combination of position changes and market volatility
reduction.
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Risk performance - Operational risk
Operational risk
All disclosures in this section are unaudited unless otherwise stated.
Overview
Operational risks are inherent in the Group’s
business activities, and it is not cost effective
or possible to attempt to eliminate all
operational risks. The Operational Risk
Framework is therefore focused on
identifying operational risks, assessing them
and managing them within the Group’s
approved risk appetite
The Operational Risk principal risk
comprises the following Risks Categories:
Change Delivery Management Risk, Data
and Records Management Risk; Financial
Reporting Risk; Fraud Risk; Cyber &
Information Security Risk; Operational
Recovery Planning Risk; People Risk;
Physical Security Risk; Premises Risk; Risk
Reporting Risk; Supplier Risk; Tax Risk;
Technology Risk and Transaction
Processing Risk. The operational risk profile
is also informed by a number of Connected
Risks: Resilience, Third Party Service
Provider and Model Connected Risk. These
Connected Risks represent material threats
to the Group, which extend across multiple
risk categories, and therefore require a co-
ordinated approach to overseeing the risk
exposure and/or consolidated reporting.
For definitions of these risks refer to 180 to
184 of the Barclays PLC Pillar 3 Report
2025. To provide complete coverage of the
potential adverse impacts on the Group
arising from operational risk, the
Operational Risk Taxonomy extends beyond
the risks listed above to cover operational
risks associated with other Principal Risks
too.
This section provides an analysis of the
Group’s operational risk profile, including
events above the Group’s reportable
threshold, which have had a financial impact
in 2025. The Group’s operational risk profile
is informed by bottom-up risk assessments
undertaken by each business unit and top-
down qualitative review for each risk type.
Fraud, Transaction Processing, Cyber and
Information Security continue to be
highlighted as key operational risk
exposures.
For information on compliance risk events,
see the compliance risk section.
Key metrics
83%
of the Group’s net reportable operational
risk events had a loss value of £50,000 or
less
86%
of events by number are due to External
Fraud
51%
of losses are from events aligned to External
Fraud
49%
of losses are from events aligned to
Execution, Delivery and Process
Management
Summary of performance
in the period
During 2025, total operational risk losses1
increased to £143m (2024: £127m) while the
number of recorded events for 2025 (2,943)
increased from the level for 2024 (2,392).
The total operational risk losses for the year
were mainly driven by events falling within
the Execution, Delivery & Process
Management and External Fraud categories,
which tend to be high volume and low 
impact events.
Operational risk profile
Within operational risk, there are a large
number of smaller value risk events. In
2025,83% (2024: 86%) of the Group’s
reportable operational risk events by volume
had a value of less than £50,000 each.
Cumulatively, events under this £50,000
threshold accounted for only 33% (2024:
31%) of the Group’s total net operational
risk losses. A small proportion of
operational risk events have a material
impact on the financial results of the Group.
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Risk performance - Operational risk (continued)
The analysis below presents the Group’s operational risk events by Basel event category:
Operational risk events by Basel event category1
% of total risk events by count
Internal fraud
2025
2024
505
External fraud
2025
2024
510
Execution delivery
and process management
2025
2024
515
Employment practices
and workplace safety
2025
2024
520
Damage to physical assets
2025
2024
525
Clients, products
and business practices
2025
2024
530
Business disruption
and system failures
2025
2024
535
% of total risk events by value
Internal fraud
2025
2024
1090
External fraud
2025
2024
1095
Execution delivery
and process management
2025
2024
1101
Employment practices
and workplace safety
2025
2024
1106
Damage to physical assets
2025
2024
1111
Clients, products
and business practices
2025
2024
1116
Business disruption
and system failures
2025
2024
1121
Note
1The data disclosed includes operational risk losses for reportable events impacting the Barclays Group
business areas, having impact of > £10,000 and excludes events that are compliance or legal risk, aggregate
and boundary events. A boundary event is an operational risk event that results in a credit risk impact. Due
to the nature of risk events that keep evolving, prior year losses are updated.
•External Fraud remains the category with
the highest frequency of events at 86% of
total events in 2025 (2024: 84%). Impacts
from events arising from External Fraud
increased in 2025 to £72m (2024: £53m)
and accounted for 51% of total 2025
losses (2024: 42%). In this category, high
volume, low impact events are driven by
transactional fraud linked to debit and
credit card activity, as well as the growing
incidence of Authorised Push Payment
(APP) scams, where customers are
deceived into transferring funds to bad
actors.
•Execution, Delivery and Process
Management impacts increased  to £70m
(2024: £49m) and accounted for 49%
(2024: 39%) of total operational risk
losses. The events in this category are
typical of the banking industry as a whole
where high volumes of transactions are
processed on a daily basis, mapping
mainly to Barclays Transaction
Processing risk type. The overall
frequency of events in this category
decreased to 14% of total events by
volume (2024: 16%).
Fraud remains an industry-wide threat with
criminals using varied techniques to target
customers and colleagues directly (i.e., Third
Party Fraud), or the Group directly (i.e., First
Party Fraud). In the UK and Europe,
Authorised Push Payment (APP) Scams
particularly continue to be a growing fraud
type where customers are deceived to
transfer funds from their account to a bad
actor. The Group continues to work closely
with external partners on various fraud
prevention initiatives and continues to
improve the fraud control environment
through focused investment in enhancing
fraud prevention systems and tools to combat
the increasing level of fraud attempts whilst
minimising disruption to genuine
transactions. Fraud can also be committed by
one or more employees across any of the
Group entities (i.e., Internal Fraud or
Unauthorised Trading Fraud) and the Group
maintains a robust control environment to
limit exposure.
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Risk performance - Operational risk (continued)
Operational resilience has remained a key
area of focus for the Group over the past
year, with global events demonstrating that
severe but plausible disruption is no longer
theoretical. The evolving threat landscape,
characterised by increasing cyber
sophistication, geopolitical tension, supplier
disruption and interconnected financial
market infrastructures, highlights the need
for resilience to be designed, embedded,
tested and sustained across our important
business services, if we are to avoid
intolerable harm.  The Group remains
committed to sustained and disciplined
investment in end-to-end resilience
capabilities, as expectations evolve and the
external operating environment becomes
increasingly complex.
Operational risk associated with
cybersecurity remains a top focus for the
Group. The sophistication of threat actors
continues to grow as noted by multiple
external risk events observed throughout the
year. Ransomware attacks across the global
Barclays supplier base were observed and
the Group worked closely with the affected
suppliers to manage potential impacts to the
Group and its clients and customers. The
Group’s cybersecurity incidents did not
materially impact the Group's business
strategy, results of operations, or financial
condition, and there were no material loss
events associated with cybersecurity
recorded within the event categories above.
The Group businesses are highly dependent
on its ability to process and monitor, on a
daily basis, a very large number of
transactions, many of which are highly
complex and occur at high volumes and
frequencies, across numerous and diverse
markets in many currencies.
Given the Group’s diverse customer base
and geographical reach and the increase in
volume, speed, frequency and complexity of
transactions, especially electronic
transactions (as well as the requirements to
report such transactions on a real-time basis
to clients, regulators and exchanges),
developing, maintaining and upgrading
operational systems and infrastructure
becomes more challenging. The Group
continues to focus on automation and
simplification programmes to improve the
overall control environment and manage the
risk of processing errors as well as ensuring
scalability of operations.
ReadMore_Arrow.gif
For further information, refer to the
Operational Risk Management section.
Note: total External Fraud losses in 2025 including
those from events with impact <£10,000 amounted to
£180m (2024: £171m).
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Risk performance - Model risk, Compliance risk, Financial Crime risk,
Reputation risk and Legal Risk
Model risk, Compliance risk, Financial Crime risk, Reputation risk and
Legal risk
All disclosures in this section are unaudited unless otherwise stated.
Model risk
Barclays is committed to continuously
improving model risk management and
made a number of enhancements in 2025,
including:
•Progressed with the established regulatory
remediation  programme to meet PRA’s
Supervisory Statement 1/23 Model risk
management principles for banks.  Key
updates include enhancements to model
development, validation and monitoring
practices, establishment of additional
roles and responsibilities with regards to
models, introduction of quantitative
processes framework and defined
monitoring framework principles and
design.
•Introduced Artificial Intelligence(AI)
Standard in support of the AI Policy,
further developed of approach to AI
validation, including Generative AI, and
design of associated governance
framework.
•Expanded model risk framework to
provide transparency around risk themes
(Data and Technology) outside the Model
Risk Framework that may impact model
outputs.
Compliance risk
Barclays is committed to continuing to drive
the right culture throughout all levels of the
organisation. Barclays will continue to
enhance effective management of
Compliance Risk and appropriately consider
the relevant tools, governance and
management information in decision-making
processes. Focus on the management of
Compliance Risk is ongoing and, alongside
other relevant business and control
management information, the Compliance
Risk Dashboard is a key component of this.
Barclays continues to review the role and
impact of Compliance Risk events and
issues in the remuneration process at both
the individual and business level.
The Compliance Risk Taxonomy was
refreshed and re-categorised into six core
risks, namely wholesale conduct, customer
protection, data privacy, regulatory
compliance, product design and review and
laws, rules and regulation risks. Financial
Crime Risk was also separated into a
standalone principal risk category, to
reinforce the visibility and focus on this key
area of risk to the business.
Businesses have continued to assess and
prioritise the consideration of driving good
customer outcomes as we deliver the
Group’s strategic change agenda. As part of
the 2025 Medium-Term Planning Process
material Compliance Risks associated with
strategic and financial plans were assessed
and businesses ensured that driving good
outcomes for customers is at the heart of
these plans.
Throughout 2025, Compliance Risks,
including outcomes for our customers, were
raised by each business area for
consideration by the relevant Board level
committees. These Committees reviewed the
risks raised and whether management’s
proposed actions were appropriate to
mitigate the risks effectively.
Barclays continued to incur costs in relation
to litigation and conduct matters, please
refer to Note 25 Legal, competition and
regulatory matters and Note 23 Provisions,
for further details. Costs include customer
redress and remediation. Resolution of these
matters remains a necessary and important
part of delivering the  Group’s strategy and
an ongoing commitment to improve
oversight of culture and conduct.
The control environment and compliance
risk profile, informed by the Compliance
Risk Dashboards, are presented to the
respective Board Risk Committees and
senior management. The Compliance Risk
Dashboards set out key indicators in relation
to Compliance risk and continue to allow
effective oversight and decision-making and
ensure the Group operates within Risk
Appetite. Adherence to tolerances is
assessed by the business through the key
indicators as part of the Compliance Risk
Dashboard governance process.
Barclays remains focused on the continuous
improvements being made to manage risk
effectively with an emphasis on enhancing
governance and management information to
identify risk at earlier stages.
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Risk performance - Model risk, Compliance risk, Financial Crime risk,
Reputation risk and Legal Risk (continued)
Financial Crime risk
Barclays is committed to driving a strong
financial crime risk management culture
across all levels of the organisation.
Effective 1 January 2025, the Barclays
Group elevated financial crime risk -
incorporating anti-bribery and corruption,
anti-money laundering (including terrorist
financing), anti-tax evasion facilitation and
sanctions risks (including proliferation
financing) - to a principal risk within the
Enterprise Risk Management Framework
(ERMF), reflecting the evolving external
threat landscape and regulatory expectations.
During 2025, the financial crime principal
risk was embedded, with financial crime and
compliance risks being reported separately
to the Board.
A key area of focus has been enhancing the
financial crime control environment to
address emerging threats and evolving laws,
rules and regulations. Throughout 2025, the
Board and relevant committees received
updates on the Group’s financial crime risk
profile and emerging risks in the context of
the macroeconomic, regulatory and
geopolitical outlook. These risks continue to
be monitored on an ongoing basis.
Effective 1st January 2026, the combined
Financial Crime Policy was replaced by four
policies that set detailed requirements for
managing anti-bribery and corruption, anti-
money laundering, anti-tax evasion
facilitation and sanctions risks. This
approach supports differentiated reporting
and oversight of risk management across the
four financial crime risks.
To further embed financial crime as a
principal risk, the Barclays updated its
financial crime risk appetite statement.
Recognising the risk-based approach to
financial crime risk management, Barclays
financial crime risk appetite, approved by
the Group Executive Committee, is that
“Barclays has no appetite for Financial
Crime Risk issues and events that are
material, systemic, not promptly remediated,
not reported to regulators in a timely manner
where required, and/or are likely to result in
regulatory enforcement”. 
The Group continued to incur costs in
relation to litigation and conduct matters,
refer to Note 25 Legal, competition and
regulatory matters and Note 23 Provisions
for further details. Costs include customer
redress and remediation, as well as fines and
settlements. Resolution of these matters
remains a necessary and important part of
delivering the Group’s strategy and an
ongoing commitment to improve oversight
of culture and conduct. 
Reputation risk
Barclays is committed to identifying
reputation risks and issues as early as
possible and managing them appropriately.
At a Group level throughout 2025,
reputation risks and issues were overseen by
the Board which reviews the processes and
policies which Barclays identifies and
manages reputation risk. Within the
Barclays Bank UK Group and the Barclays
Bank Group reputation risks and issues were
overseen by the respective risk and Board
risk committees. The top live and emerging
reputation risks and issues within the
Barclays Bank UK Group and the Barclays
Bank Group are included within an over-
arching twice yearly report at the respective
Board level.
The Board reviews reputation risks escalated
by businesses and considers whether
management’s proposed actions, for
example attaching conditions to proposed
client transactions or increased engagement
with impacted stakeholders, were
appropriate to mitigate the risks effectively.
The Board also received regular updates
with regard to key reputation risks and
issues, including: Barclays response to
global conflicts; association with sensitive
sectors; access to banking; lending practices
and the resilience of key Barclays systems
and processes.
The Group continued to incur costs in
relation to litigation and conduct matters,
please refer to Note 25 Legal, competition
and regulatory matters and Note 23
Provisions, for further details. Costs include
customer redress and remediation, as well as
fines and settlements. Resolution of these
matters remains an ongoing commitment to
improve oversight of culture and conduct
and management of reputation risks.
Legal risk
The Group remains committed to continuous
improvements in managing legal risk
effectively. During 2025, the Group wide
LRMF was updated in line with other
Principal Risk Frameworks to provide
consistency in the bank's risk management
documentation. The Group wide LRMF
continues to complement  the CRMF, which
includes the responsibility of the Legal
Function to proactively identify,
communicate and provide legal advice on
applicable laws, rules and regulations. 
Other improvements during 2025 included a
review and update of the supporting legal
risk policies, standards and mandatory
training, reinforced by ongoing engagement
with and education of the Group’s
businesses and functions by Legal Function
colleagues. Legal risk tolerances and legal
risk appetite have also been reviewed.
Tolerance adherence is assessed through key
indicators, which are also used to evaluate
the legal risk profile and are reviewed, at
least annually, through the relevant risk and
control committees. Mandatory controls to
manage legal risks are set out in the legal
risk standards and are subject to ongoing
monitoring. The CRMF referred to above
(and described in more detail on page 298)
also mitigates legal risk.
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Supervision and regulation
Supervision of the Group 
The Group’s operations, including its
overseas branches, subsidiaries and
associates, are subject to a large number of
rules and regulations applicable to the
conduct of banking and other financial
services business in each of the jurisdictions
in which the Group operates. These apply to
business operations, impact financial returns
and include capital, leverage and liquidity
requirements, authorisation, registration and
reporting requirements, restrictions on
certain activities, and conduct of business
regulations, amongst other applicable
regulatory requirements.
Regulatory developments in one or more
jurisdictions may impact the Group globally.
We focus particularly on UK, US and EU
regulation in this Report due to the location
of the Group’s principal areas of business.
Regulations elsewhere may also have a
significant impact on the Group due to the
location of its branches, subsidiaries and, in
some cases, clients. For more information on
the risks related to the supervision and
regulation of the Group, including
regulatory change, see the material existing
and emerging risk entitled ‘Regulatory
Change agenda and impact on Business
Model’ in the Material existing and
emerging risks section.
Supervision in the UK
In the UK, day-to-day regulation and
supervision of the Group is divided between
the Prudential Regulation Authority (PRA)
(a division of the Bank of England (BoE))
and the Financial Conduct Authority (FCA).
In addition, the Financial Policy Committee
(FPC) of the BoE has influence on the
prudential requirements that may be
imposed on the banking system through its
powers of direction and recommendation.
Certain members of the Group are also
subject to regulatory initiatives undertaken
by the UK Payment Systems Regulator
(PSR), as a participant in payment systems
regulated by the PSR. The Government is
proposing that the FCA take on all of the
PSR’s responsibilities and relevant members
of the Group will continue to be subject to
payment supervision by the FCA when this
transfer of powers comes into effect.
Members of the Group may also be subject
to claims managed by the Financial
Ombudsman Service (FOS) which, whilst
not a regulator, provides a means of redress
in customer disputes without the
involvement of the UK courts. In July 2025,
the FCA consulted on modernising the
redress system administered by the FOS
with the aim of identifying areas of
duplication and/or complexity and
improving the role that the FOS plays in
customer disputes.
Barclays Bank PLC and Barclays Bank UK
PLC are both authorised with permission to
accept deposits, amongst other things, and
are subject to prudential supervision by the
PRA and to conduct regulation and
supervision by the FCA. Barclays Bank UK
PLC is the ring-fenced bank within the
Barclays Group. Barclays Bank PLC is the
non ring-fenced bank within the Barclays
Group.
Barclays Bank PLC is subject to prudential
supervision on a solo-consolidated basis and
the Barclays Bank UK Group is subject to
prudential supervision on a sub-consolidated
basis and on an individual basis. 
The Group as a whole is also subject to
prudential supervision by the PRA on a
group consolidated basis. Barclays PLC has
been approved by the PRA as a financial
holding company. 
Barclays Capital Securities Limited (BCSL),
which provides clients with access to
equities and equity financing services across
European and Asian markets, is authorised
and subject to prudential supervision by the
PRA as a PRA-designated investment firm
and is subject to conduct regulation and
supervision by the FCA. 
Certain members of the Barclays Group are
regulated on a solo basis by the FCA,
including Barclays Investment Solutions
Limited, Barclays Asset Management
Limited, Clydesdale Financial Services
Limited and Kensington Mortgage Company
Limited. The Group also has appointed
representative arrangements in place: (i)
Barclays Execution Services Limited is an
appointed representative of Barclays Bank
PLC and Barclays Bank UK PLC; (ii)
Barclays Global Service Centre Private
Limited is an appointed representative of
Barclays Bank PLC, Barclays Bank UK
PLC and Clydesdale Financial Services
Limited;, and (iii) Tesco Stores Limited is an
introducer appointed representative of
Barclays Bank UK PLC. These are
arrangements under which the appointed
representative is permitted to carry on
certain regulated activities in the UK which
its principal takes responsibility for and
oversees. Appointed representative
arrangements must comply with certain
statutory and FCA rules, including on
prescribed contractual terms and ongoing
monitoring and supervision of the appointed
representative by the principal. 
The PRA’s supervision of the Group is
conducted through a variety of regulatory
tools, including the collection of information
by way of prudential returns or cross-firm
reviews, reports obtained from skilled
persons, information gathering, stress
testing, regular supervisory visits and regular
continuous assessment meetings with the
Group’s management and relevant
stakeholders to discuss matters such as
strategy, governance, controls, financial
resilience, operational resilience, risk
management, and recovery and resolution.
Further, the BoE, as the UK resolution
authority, informs prudential requirements
and sets requirements for the Group relating
to resolution preparedness. 
The FCA’s supervision of the UK firms in
the Group is carried out through a
combination of proactive engagement
meetings, regular supervisory visits,
information gathering and regular meetings
with the Group’s management and relevant
stakeholders to discuss matters such as
business and customer strategy, fair
treatment of customers, and financial crime
controls, as well as cross-sectoral reviews
which analyse the different areas of the
market and the risks that may lie ahead.
The FCA and the PRA also apply the Senior
Managers and Certification Regime (the
SMCR) which imposes a regulatory
approval, individual accountability and
fitness and propriety framework in respect of
senior individuals within relevant firms.
FCA supervision has focused on strategic
transformation, financial crime controls,
conduct risk and customer/client outcomes
under the consumer duty (which now applies
to both open and closed products), firm
culture and non-financial misconduct, fraud
controls and reimbursement, access to cash,
the fair treatment of vulnerable customers,
operational resilience (including cyber risk),
the controls framework and payment
account access and closures.
PRA supervision has focused on strategic
transformation, financial and operational
resilience (including cyber risk),
governance, capital risk management, model
risk management, data risk management,
systems and controls, climate risk and
resolvability, where resolvability is reviewed
in conjunction with the Resolution
Directorate (a division of the BoE).
Both the PRA and the FCA apply standards
that generally either anticipate or go beyond
requirements established by global or EU
standards, whether in relation to capital,
leverage and liquidity, resolvability and
resolution or matters of conduct. The UK is
in the process of reviewing, repealing and,
where relevant, replacing the EU legislation
that was onshored into UK law following the
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Supervision and regulation (continued)
UK’s departure from the EU (known as
“assimilated law”). The Financial Services
and Markets Act 2023 (FSMA 2023)
established a framework for the revocation
of assimilated law relating to financial
services. However, the Government is not
expected to revoke assimilated law relating
to financial services unless the FCA and/or
PRA have drafted and consulted on rules in
the relevant areas, where it is appropriate
that the provisions are replaced. 
There is a significant volume of assimilated
law for the UK Government to repeal and
replace, so this process remains ongoing and
the regulatory landscape continues to
develop. There is potential for an increase in
regulatory implementation costs to adapt
systems and controls, as a result of these
developments, although areas of divergence
from assimilated law have been limited to
date. 
FSMA 2023 also introduced the framework
for the ‘designated activities regime’ (DAR).
The DAR framework allows HM Treasury
to designate certain activities which do not
require regulatory authorisation to carry
them out, but which are currently subject to
FCA and PRA supervision under assimilated
law. In January 2025, the Financial Services
and Markets Act 2000 (Designated
Activities) (Supervision and Enforcement)
Regulations 2025 came into effect. These
Regulations give the FCA supervisory and
enforcement powers in respect of short
selling and consumer composite investment
activities. 
Supervision in the EU
The Group’s operations in the EU are
authorised and regulated by a combination
of its home regulators and host regulators in
the EU countries where the Group operates.
Barclays Bank Ireland PLC is licensed as a
credit institution by the Central Bank of
Ireland (CBI) and is therefore subject to
supervision by the CBI as home state or
competent authority under various EU
financial services directives and regulations.
It is further designated as a significant
institution falling under direct supervision
on a solo basis by the European Central
Bank (ECB) for prudential purposes.
Barclays Bank Ireland PLC’s EU branches
are also subject to direct supervision for
local conduct purposes by national
supervisory authorities in the EU
jurisdictions where they are established.
Barclays Bank Ireland PLC is subject to the
requirements set by the Single Resolution
Board (SRB) as its resolution authority.
The Group provides the majority of its
cross-border banking and investment
services to EEA clients via Barclays Bank
Ireland PLC. Additionally, Barclays Bank
PLC and BCSL are authorised in certain
EEA Member States to enable them to
continue to conduct a limited range of
activities without a physical presence,,
including accessing EEA trading venues and
interdealer trading. Directive (EU)
2024/1619 (CRD VI) contains a prohibition
on providing core banking services, such as
lending and deposit-taking into the EU from
a third country entity, subject to certain
exemptions. These CRD VI changes are
currently pending Member State
implementation from January 2026 and
should enter into force in the majority of
jurisdictions from January 2027. As a result
of CRD VI, Barclays Bank PLC and BCSL
may be limited in their ability to provide
certain core banking services into the EU
from January 2027. Barclays Bank PLC has
a branch in Paris (to facilitate access to
TARGET 2), which is regulated by the
Autorité de Contrôle Prudentiel et de
Résolution (ACPR) and will also be subject
to new regulatory requirements under CRD
VI.
On 21 January 2026, Barclays Bank Ireland
PLC announced that it had commenced the
implementation of its plan to re-domicile its
registered office from Dublin to Paris, which
is to be effected by changing its corporate
form to a Societas Europaea followed by a
transfer of its registered office. The change
of corporate form will be effected via a court
approved merger process, which
commenced in Q4 2025 and is expected to
complete in Q4 2026. Following completion
of the merger, Barclays Bank Ireland PLC
(then to be named, with effect from
completion of the merger, Barclays Europe
SE) intends to apply for the relocation of its
registered office to Paris. Following this re-
domiciliation, Barclays Europe SE would be
subject to supervision by the ACPR, the
Autorité de Marchés Financiers and the
European Central Bank. The re-
domiciliation is subject to certain conditions,
including the approval of those regulators. It
is expected to be completed in H1 2027.
Supervision in the US
Barclays PLC, Barclays Bank PLC and its
New York branch, and Barclays Bank PLC’s
US subsidiaries are subject to a
comprehensive regulatory framework
involving numerous statutes, rules and
regulations in the US. For example, the
Group’s US activities and operations are
subject to supervision and regulation by the
Board of Governors of the Federal Reserve
System (FRB), as well as additional
supervision, requirements and restrictions
imposed by other federal and state regulators
and self-regulatory organisations (SROs). In
some cases, US requirements may impose
restrictions on the Group’s global activities,
in addition to its activities in the US.
Barclays PLC, Barclays Bank PLC, Barclays
US Holdings Limited (BUSHL), Barclays
US LLC (BUSL), and Barclays Group US
Inc. (BGUS) are regulated as bank holding
companies (BHCs) by the FRB.
BUSL is the Group’s ultimate US holding
company that holds substantially all of the
Group’s US subsidiaries (including Barclays
Capital Inc. (BCI) and Barclays Bank
Delaware). BUSL is subject to requirements
in respect of capital adequacy, capital
planning and stress testing, risk management
and governance, liquidity, leverage limits,
large exposure limits, restrictions on
activities and financial regulatory reporting.
Barclays Bank PLC’s New York branch is
also subject to enhanced prudential
standards relating to, among other things,
liquidity and risk management.
Barclays PLC, Barclays Bank PLC, BUSHL
and BUSL have financial holding company
(FHC) status under the Bank Holding
Company Act of 1956. FHC status allows
these entities to engage in a variety of
financial and related activities, directly or
through subsidiaries, including underwriting,
dealing and market making in securities.
Failure to maintain FHC status could result
in increasingly stringent penalties and,
ultimately, in the closure or cessation of
certain operations in the US.
In addition to oversight by the FRB,
Barclays Bank PLC’s New York branch and
many of the Group’s subsidiaries are
regulated by additional US authorities based
on the location or activities of those entities.
The New York branch of Barclays Bank
PLC is subject to supervision and regulation
by the New York State Department of
Financial Services (NYSDFS). Barclays
Bank Delaware, a Delaware chartered bank,
is subject to supervision and regulation by
the Delaware Office of the State Bank
Commissioner, the Federal Deposit
Insurance Corporation (FDIC), the FRB and
the Consumer Financial Protection Bureau
(CFPB). The deposits of Barclays Bank
Delaware are insured by the FDIC, up to
applicable limits. Barclays PLC, Barclays
Bank PLC, BUSHL, BUSL, and BGUS are
required to act as a source of strength for
Barclays Bank Delaware. This could, among
other things, require these entities to provide
capital support to Barclays Bank Delaware if
it fails to meet applicable regulatory capital
requirements.
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Supervision and regulation (continued)
The Group’s US securities broker/dealer and
investment banking operations are
conducted primarily through BCI, and are
also subject to ongoing supervision and
regulation by the Securities and Exchange
Commission (SEC), the Financial Industry
Regulatory Authority (FINRA) and other
government agencies and SROs under US
federal and state securities laws. BCI is also
registered as a Futures Commission
Merchant with the Commodity Futures
Trading Commission (CFTC), through
which the Group conducts its US futures and
options on futures business, including client
clearing operations, which are subject to
ongoing supervision and regulation by the
CFTC, the National Futures Association and
other SROs.
Under the US framework for regulating
swaps and security-based swaps established
under Title VII of the Dodd-Frank Act, the
CFTC has regulatory authority over swaps,
the SEC has regulatory authority over
security-based swaps, and the CFTC and
SEC jointly regulate mixed swaps (as such
terms are defined in the relevant legislation).
The Group’s activities related to US swaps
and security-based swaps are principally
conducted by Barclays Bank PLC and are
subject to ongoing supervision and
regulation by the CFTC and the SEC,
respectively. Barclays Bank PLC is
registered as a swap dealer with the CFTC
and conditionally registered as a security-
based swap dealer with the SEC. Barclays
Bank PLC is also subject to the FRB swaps
rules with respect to margin and capital
requirements. In addition, Barclays Bank
Ireland PLC is registered as a swap dealer
with the CFTC and is subject to the FRB
swaps rules with respect to margin and
capital.
Supervision in Asia Pacific, Middle East
and Africa
The Group’s operations in Asia Pacific,
Middle East and Africa are supervised and
regulated by a broad range of national
banking and financial services regulators.
Prudential regulation
Prudential regulation in the UK
Certain Basel III standards were originally
implemented in EU and UK law through the
Capital Requirements Regulation (CRR) and
the Capital Requirements Directive IV (CRD
IV), as amended by CRR II and CRD V.
These standards were retained in the UK
regulatory framework via a series of
onshoring instruments when the UK
withdrew from the EU. Under the
assimilated law version of the CRR (the UK
CRR), the Group is subject to a binding
Pillar 1 minimum capital requirement to
satisfy a Common Equity Tier 1 (CET1)
ratio of 4.5% of risk-weighted assets
(RWAs), a Tier 1 capital ratio of 6.0% of
RWAs and a total capital ratio of 8.0% of
RWAs. However, in practice the Group is
required to and does hold capital
significantly in excess of this requirement.
Additional capital requirements apply to the
Group including Pillar 2A minimum
requirements and capital buffers, including
the capital conservation buffer (CCB), the
countercyclical capital buffer (CCyB), the
other systemically important institutions (O-
SII) buffer and the global systemically
important institutions (G-SII) buffer, as well
as PRA buffer requirements (the Pillar 2B),
as explained further below.
Global systemically important banks (G-
SIBs), such as the Barclays Group, are
subject to a number of additional prudential
requirements, including the requirement to
hold additional loss-absorbing capacity and
additional capital buffers (including via the
G-SII buffer requirement) above the level
otherwise required by Basel III standards.
The Group is subject to a ‘combined buffer
requirement’ consisting of (i) a CCB of
2.5% of RWAs, (ii) systemic risk buffers
(G-SII and O-SII buffers) and (iii) a CCyB
of 1% of RWAs. The level of the G-SII
buffer is set by the PRA which follows the
Basel Committee on Banking Supervision
G-SIB framework. The G-SII buffer ranges
from 1% to 3.5% of RWAs in line with a
bank’s systemic importance and must be met
with CET1 capital. On 27 November 2025,
the FSB published an update to its list of G-
SIBs, maintaining the 1.5% G-SII buffer that
applies to the Group. The O-SII buffer can
be set between 0% and 3% and has to be met
solely with CET1 capital. The O-SII buffer
rate applicable to Barclays Bank UK PLC is
currently set by the PRA at 1% of RWAs.
The CCyB is used to help ensure capital
levels respond to the risk environment. By
increasing the CCyB when vulnerabilities
are judged to be building up, the FPC seeks
to ensure banks have an additional cushion
of capital with which to absorb potential
losses, enhancing their resilience and
helping to ensure the stable provision of
financial services. The CCyB is composed
of UK and overseas elements, set by
authorities in individual jurisdictions. In the
UK, the CCyB rate is set by the FPC and is
calculated by reference to banks’ relevant
UK exposures. The CCyB rate applicable to
the Group is currently 1%. Like the CCB,
the CCyB must be met entirely with CET1
capital.
The PRA requires UK firms to hold
additional capital to cover risks which the
PRA assesses are not fully captured by the
Pillar 1 capital requirement. The PRA sets
this additional capital requirement (Pillar
2A) at least annually, derived from each
firm’s individual capital guidance.
Under current PRA rules, the Pillar 2A
requirement must be met with at least
56.25% CET1 capital, no more than 43.75%
additional Tier 1 (AT1) capital and no more
than 25% tier 2 capital. In addition, the
capital that firms use to meet their minimum
requirements (Pillar 1 and Pillar 2A) cannot
be counted towards meeting the combined
buffer requirement. In February and October
2025, the PRA issued two policy statements
(PS2/25 and PS18/25) regarding changes to
the Pillar 2A capital framework, including
retiring the refined methodology for
calculating Pillar 2A requirements in light of
incoming proposals to implement Basel III
standards (discussed further below) and
streamlining firm-specific capital
communications. In January 2026, the final
rules retiring the refined methodology to
Pillar 2A were published as part of PS2/26.
The PRA may also impose a confidential
‘PRA buffer’ to cover risks over a forward
looking planning horizon, including with
regard to firm-specific stresses or
management and governance weaknesses.
The PRA buffer must be met separately to
the combined buffer requirement, and must
be met fully with CET1 capital.
On 2 December 2025, the FPC published its
assessment of the appropriate level of capital
requirements for the UK banking system.
The FPC judged that the appropriate
benchmark for the system-wide level of tier
1 capital  is now at around 13% of RWAs,
compared with 14% of RWAs in 2015.
As at 31 December 2025, the Group’s
overall capital requirement for CET1
(excluding any applicable PRA buffer) was
12.2% comprising a 4.5% Pillar 1 minimum,
a 2.5% CCB, a 1.5% G-SII buffer, a 2.7%
Pillar 2A requirement and a 1% CCyB.
On 22 April 2025, the PRA announced that
it will introduce new rules that require firms
to manage their step-in risk, that is, the risk
which a bank incurs when it provides
financial support to an unconsolidated entity
that is facing stress in the absence of, or in
excess of, any contractual obligations to
provide such support. The PRA’s
supervisory statement concerning step-in
risk takes effect from 1 January 2026 and
will require firms to put in place policies and
processes to identify and evaluate their
relationship with certain unconsolidated
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Supervision and regulation (continued)
entities where they act as a sponsor, invest in
their debt or equity, or have other
contractual or non-contractual exposures that
lead them to be exposed to the performance
of the entity. Additionally, they must
consider whether there are any indicators of
significant step-in risk in relation to those
entities that have been assessed as being
material and determining whether mitigating
action is needed when significant step-in risk
is identified.
In December 2023, the PRA published its
first collection of near-final policy proposals
for implementing certain remaining Basel III
standards (Basel 3.1), including revised
frameworks for market risk, operational risk
and Credit Valuation Adjustment (CVA)
risk. A second policy statement was
published by the PRA in September 2024,
including near-final rules on credit risk and
credit risk mitigation, the implementation of
an output floor (requiring reported RWAs
calculated under standardised and modelled
approaches to be a minimum of 72.5% of
fully standardised calculations), and
disclosure and reporting. The
implementation date for these standards has
been extended to 1 January 2027, with a
transitional period to ensure full
implementation by 1 January 2030. In
addition, with effect from 1 January 2026,
the PRA has made amendments to the Own
Funds and Eligible Liabilities (CRR) Part
and Definition of Capital Part of the PRA
Rulebook, among others, to assimilate
provisions of the onshored CRR into the
PRA Rulebook, with certain changes.
Further, on 28 October 2025, through PS
19/25, the PRA issued “near final”
provisions proposed to take effect on 1
January 2027. As well as transposing certain
UK CRR provisions into the PRA Rulebook,
including those on securitisation, groups and
consolidation, settlement risk and
counterparty credit risk, with accompanying
changes to PRA guidance, the near-final
provisions implement a number of policy
changes, in particular in relation to
securitisation. In January 2026, through
PS3/26, the PRA published the final policy
materials and confirmed that there is no
substantive difference between these and the
near final rules published as part of PS19/25.
In PS1/26, the PRA announced that it is
taking forward adjustments to the
implementation of the comprehensive
amendments to the market risk framework
under Basel 3.1, known as the Fundamental
Review of the Trading Book (FRTB), and is
seeking to implement the majority of these
changes from 1 January 2027 (except the
introduction of a new internal model
approach (FRTB-IMA), the implementation
of which will be delayed to 1 January 2028).
PRA CP14/24 proposed certain changes to
the large exposures (LE) framework. A
number of the proposals took effect on 1
January 2026. The PRA has removed the
option for firms to exempt exposures to the
UK deposit guarantee scheme (DGS) for
large exposure limits, as well as the option
for firms to use immovable property as
credit risk mitigation (CRM) for large
exposure purposes and it has eliminated the
stricter requirements on large exposures to
certain French counterparties. The PRA is
expected to finalise the remaining proposals
in CP14/24 in 2026. These proposals include
(i) removing the possibility for firms to use
internal model (IM) methods to calculate
exposure values to securities financing
transactions (SFTs), (ii) amending the limits
to trading book exposures for third-party
exposures and for intra-group exposures and
(iii) introducing a mandatory substitution
approach to calculate the effect of the use of
CRM techniques.
Additional minimum prudential
requirements that apply to the Group to
ensure that sufficient resources are
maintained to provide loss absorption in a
resolution context are discussed in the sub-
section titled ‘TLAC and MREL’ below.
In May 2025, the PRA published a policy
statement (PS6/25), amending Supervisory
Statement SS5/21, on its approach to the
supervision of international firms. Although
the policy statement is primarily relevant to
non-UK banks and investment firms, parts
of the policy statement are also relevant to
UK banks and set out the PRA’s updated
expectations regarding their booking model
arrangements.
Prudential regulation in the EU
In the EU, Barclays Bank Ireland PLC is
subject to CRR and CRD, each as amended,
which implement the Basel III framework.
Under this framework, Barclays Bank
Ireland PLC is identified as an O-SII by the
CBI, which has imposed an O-SII buffer on
Barclays Bank Ireland PLC of 1%.
The implementation of the final part of
Basel III (Basel 3.1) is effected through
CRR III, which has applied since January
2025, save for those provisions relating to
the Fundamental Review of the Trading
Book (or FRTB), which have been deferred
until January 2027 by the European
Commission through a Delegated
Regulation. The European Commission is
also consulting on the approach for
implementing the FRTB. The European
Banking Authority (EBA) has issued a no-
action letter recommending that competent
authorities not prioritise enforcement of the
new boundaries of the trading book. Given
the most recent revision to the timetable for
the implementation of Basel 3.1 in the UK to
January 2027 (which was triggered by
uncertainties in relation to the US
implementation), this currently aligns the
EU with the UK. The EU implementation
otherwise largely follows Basel 3.1 and has
significant overlap with the proposed UK
rules, save for important divergences, for
example on certain exposure classes, risk
weights and application of models.
The European Commission has also
proposed a new approach to securitisation
from a prudential perspective with a view to
stimulating the market in securitised
products.
Prudential regulation in the US
In the US, the Barclays Bank Group
(including BUSL) is subject to prudential
requirements for large domestic US banking
organisations, foreign banking organisations
and their intermediate holding companies
(IHCs) set by the FRB and other US
regulatory agencies. BUSL is a “Category
III” IHC. BUSL (and Barclays Bank
Delaware) is subject to reduced (calibrated
at 85%) standardised liquidity requirements,
including the liquidity coverage ratio and the
net stable funding ratio (NSFR).
BUSL is also subject to the FRB’s rules
regarding single counterparty credit limits
(SCCL). The SCCL apply to the largest US
BHCs and foreign banks’ (including the
Group’s) US operations. The SCCL creates
two separate limits for foreign banks, the
first on combined US operations (CUSO)
and the second on the US IHC (BUSL). The
SCCL for BUSL, as a US BHC, requires
that exposure to an unaffiliated counterparty
of BUSL not exceed 25% of BUSL’s tier 1
capital. With respect to the CUSO, the
SCCL rule allows certification to the FRB
that a foreign bank complies with
comparable home country regulation.
Barclays Bank PLC has complied with the
CUSO requirement since 1 January 2022. To
date, Barclays Bank PLC has not relied on
home country certification.
Stress testing
The Group and certain of its members are
subject to supervisory stress testing
exercises in a number of jurisdictions,
designed to assess the resilience of banks to
adverse economic or financial developments
and ensure that they have robust, forward-
looking capital planning processes that
account for the risks associated with their
business profile. Assessment by regulators is
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Supervision and regulation (continued)
on both a quantitative and qualitative basis,
the latter focusing on such elements as data
provision and stress testing capability,
including model risk management and
internal management processes and controls.
Recovery and Resolution
Stabilisation and resolution framework
The current UK framework for recovery and
resolution was established by the Banking
Act 2009, as amended. The EU framework
was established by the 2014 Bank Recovery
and Resolution Directive (BRRD), as
amended by BRRD II.
The BoE, as the UK resolution authority, has
the power to resolve a UK financial
institution that is failing or likely to fail by
exercising certain stabilisation tools,
including (i) bail-in: the cancellation,
transfer or dilution of a relevant entity’s
equity and write-down or conversion of the
claims of a relevant entity’s unsecured
creditors (including holders of capital
instruments) and conversion of those claims
into equity as necessary to restore solvency;
(ii) the transfer of all or part of a relevant
entity’s business to a private sector
purchaser; and (iii) the transfer of all or part
of a relevant entity’s business to a “bridge
bank” controlled by the BoE. When
exercising any of its stabilisation powers, the
BoE must generally provide that
shareholders bear first losses, followed by
creditors in accordance with the priority of
their claims in insolvency.
In order to enable the exercise of its
stabilisation powers, the BoE may impose a
temporary stay on the rights of creditors to
terminate, accelerate or close out contracts,
or override events of default or termination
rights that might otherwise be invoked as a
result of a resolution action and modify
contractual arrangements in certain
circumstances (including a variation of the
terms of any securities). HM Treasury may
also amend the law for the purpose of
enabling it to use its powers under this
regime effectively, potentially with
retrospective effect.
In addition and distinct from bail-in, the
BoE has the power to permanently write-
down, or convert into equity, tier 1 capital
instruments, tier 2 capital instruments and
internal eligible liabilities at the point of
non-viability of an institution pursuant to
broader resolution powers under the
Banking Act.
The BoE’s preferred approach for the
resolution of the Group is a bail-in strategy
with a single point of entry at Barclays PLC.
Under such a strategy, Barclays PLC’s
subsidiaries would remain operational while
Barclays PLC’s capital instruments and
eligible liabilities would be written down or
converted to equity in order to recapitalise
the Group and allow for the continued
provision of services and operations
throughout the resolution. The order in
which the bail-in tool is applied reflects the
hierarchy of capital instruments under
applicable UK legislation and rules, and
otherwise respecting the hierarchy of claims
in an ordinary insolvency. Accordingly, the
more subordinated the claim, the more likely
losses will be suffered by owners of the
claim.
The PRA has made rules that require
authorised firms to draw up recovery plans
and resolution packs. Recovery plans are
designed to outline credible actions that
authorised firms could implement in the
event of severe stress in order to restore their
business to a stable and sustainable
condition. The submission of resolution
packs was suspended by the PRA in 2018
until further notice and replaced by annual
resolution reporting. It continues to be
suspended pending PRA assessment of areas
of potential duplication between different
reporting expectations. The Barclays Group,
however, is required to provide the PRA
with a recovery plan periodically, although
the Group maintains and refreshes this on an
annual basis.
Removal of potential impediments to an
orderly resolution of a banking group or one
or more of its subsidiaries is considered as
part of the BoE’s resolution planning for
each firm, and the BoE can require firms to
make significant changes in order to
enhance their resolvability through
exercising its various powers to direct to
address any firm relevant issues. Under the
BoE’s Resolvability Assessment Framework
(RAF), firms are required to have in place
capabilities covering three resolvability
outcomes: (i) adequate financial resources;
(ii) being able to continue to do business
through resolution and restructuring; and
(iii) being able to communicate and co-
ordinate within the firm and with authorities.
Barclays Group’s second self-assessment
report on resolvability under the RAF was
submitted to the PRA/BoE in 2023 and the
BoE’s assessment on the report was
published in August 2024. The BoE
identified that there were no shortcomings,
deficiencies or substantive impediments in
the Group’s capabilities that could impede
Barclays’ ability to execute the preferred
resolution strategy. The BoE did note that
there were three areas for further
enhancement relating to the provision of
timely valuations, in respect of operational
continuity in resolution relating to the
inclusion of resolution-resilient language in
service contracts, and restructuring planning.
Barclays is taking steps to ensure that these
enhancements are made as part of Barclays’
broader commitment to further embed, test
and refine the Group’s resolution
capabilities and operational preparedness for
resolution. In January 2025, amendments to
the PRA rules were introduced that require
firms to make submissions under the
relevant resolution rules on a ‘periodic’ basis
rather than the previous fixed two-year
cycles (PS1/25). The BoE and PRA require
firms to submit their next resolution self-
assessment in 2026, with a public disclosure
to be made in 2027.
While regulators in many jurisdictions have
indicated a preference for single point of
entry resolution for the Group, additional
resolution or bankruptcy provisions may
apply to certain non-UK Group entities or
branches.
In the EU, Barclays Bank Ireland PLC is
required by the ECB to submit a standalone
BRRD compliant recovery plan on an
annual basis. As a Significant Institution
under direct ECB supervision, Barclays
Bank Ireland PLC falls within the remit of
the Single Resolution Board (SRB). Under
the provisions of the BRRD and EU Single
Resolution Mechanism Regulation (SRMR),
the SRB is required to determine the optimal
resolution strategy for Barclays Bank Ireland
PLC and, also, to prepare a resolution plan
for the bank. The SRB undertakes this work
within the context of the BoE’s preferred
resolution strategy of single point of entry
with bail in at Barclays PLC. In order to
carry out its mandate, the SRB collects
detailed structural and other information
from Barclays Bank Ireland PLC on a
regular basis, as well as engaging with the
bank to identify and address impediments to
resolution. This work is done in coordination
with the BoE, as the Group’s resolution
authority. Barclays Bank Ireland PLC meets
the SRB’s requirements for resolution as set
out in the SRB’s ‘Expectations for Banks’.
In April 2023, the European Commission
also proposed certain reforms to strengthen
the EU’s bank crisis management and
deposit insurance (CMDI) framework,
including extending depositor protection to
public entities and client money deposited in
certain types of client funds. The EU
legislative process remains ongoing and the
future of this proposal is not yet clear in the
new legislative cycle of 2024-2029.
In the US, Title I of the Dodd-Frank Act
(DFA), as amended, and the implementing
regulations issued by the FRB and the FDIC
require each foreign-based bank holding
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company with assets of $250bn or more,
including those within the Group, to prepare
and submit a plan for the orderly resolution
of subsidiaries and operations that are
domiciled in the US or conducted in whole
or material part in the US in the event of
future material financial distress or failure.
The Group submitted a “targeted plan” in
December 2021. The agencies did not
identify any shortcomings or deficiencies
with the Group’s 2021 US Resolution Plan.
In August 2024, the FRB and FDIC finalised
new guidance for foreign triennial full filers
(such as the Group) that would affect the
content required to be included in the US
Resolution Plan. The final guidance
generally represents an expansion of the
current 165(d) resolution planning guidance
applicable to the Group. The Group
submitted its “full” US Resolution Plan in
respect of its US operations on 1 October
2025.
BUSL may also be resolved under the
Orderly Liquidation Authority established
by Title II of the DFA, a regime for the
orderly liquidation of systemically important
financial institutions by the FDIC, as an
alternative to proceedings under the US
Bankruptcy Code. In addition, the licensing
authorities of Barclays Bank PLC New York
branch and of Barclays Bank Delaware have
the authority to take possession of the
business and property of the applicable
branch or entity they license and/or to
revoke or suspend such license.
TLAC and MREL
The Group is under the supervision of the
BoE, as the UK resolution authority, and is
subject to a Minimum Requirement for Own
Funds and Eligible Liabilities (MREL),
which includes a component reflecting the
FSB’s standards on total loss absorbing
capacity (TLAC).
Since 1 January 2022, G-SIBs with
resolution entities incorporated in the UK
have been required to meet an MREL
equivalent to the higher of: (i) two times the
sum of their Pillar 1 and Pillar 2A
requirements; or (ii) the higher of two times
their leverage ratio requirement or 6.75% of
leverage exposures. The Barclays Group is
also required to meet binding external
MRELs in 2025 on the basis of a bail-in
resolution strategy comprising a binding
minimum capital requirement of 12.8% of
RWAs, MREL of 25.7% of RWAs, and a
loss-absorbing capacity (MREL plus
buffers) of 30.5% of RWAs. Internal MREL
for material subsidiaries is subject to a scalar
in the 75-90% range of the external
requirement that would apply to the
subsidiary if it were a resolution entity.
The starting point for the scalar is 90% for
ring-fenced bank sub-groups. On 15 July
2025, the BoE published a policy statement
on amendments to its statement of policy
(the MREL SoP) regarding its approach to
setting MREL, which took effect on 1
January 2026. The focus of the amendments
is consolidation and simplification through
the restatement (where appropriate and with
modifications) of provisions relating to
TLAC in the MREL SoP.
Barclays Bank Ireland PLC is subject to the
SRB’s MREL policy, as issued in May
2024, in respect of the internal MREL that it
will be required to issue to the Group. The
SRB’s current calibration of internal MREL
for non-resolution entities is expressed as
two ratios that have to be met in parallel: (a)
two times the sum of: (i) the firm’s Pillar 1
requirement; and (ii) its Pillar 2 requirement;
and (b) two times the leverage ratio
requirement. The SRB’s policy does not
apply any scalar in respect of the internal
MREL requirement. Under the SRB MREL
policy, a bank specific adjustment and a
market confidence charge can be applied by
the SRB to MREL requirements. Since 1
January 2024, a revised deduction regime
applies for the indirect subscription of
instruments eligible for internal MREL to
avoid the double-counting of MREL
elements at the level of intermediate entities
within a resolution group.
In the US, the FRB’s TLAC rule includes
provisions that require BUSL to have: (i) a
specified outstanding amount of eligible
long-term debt; (ii) a specified outstanding
amount of TLAC (consisting of common
and preferred equity regulatory capital plus
eligible long-term debt); and (iii) a specified
common equity buffer. In addition, the
FRB’s TLAC rule prohibits BUSL, for so
long as the Group’s overall resolution plan
treats BUSL as a non-resolution entity, from
issuing TLAC to entities other than those
within the Group.
The Financial Services Compensation
Scheme (FSCS)
The UK has a statutory compensation fund
called the Financial Services Compensation
Scheme (FSCS), which is intended to protect
customers on the failure of authorised
financial services firms, and which is funded
by way of annual levies on most authorised
firms. The maximum cover under the FSCS
in relation to a deposit is £120,000 per
eligible depositor per bank.
The Bank Resolution (Recapitalisation) Act
2025 introduced a new option for funding
the continuity of banking services through
the recapitalisation of a failing firm. The
funds needed for recapitalisation may now
be provided by the FSCS at the direction of
the Bank of England and subsequently
recouped via a levy on firms. This option
may support the sale of all, or part, of the
firm to a private sector purchaser or a
transfer to a bridge bank, where that is
judged to be in the public interest. This
expands the functions of the FSCS in
relation to the failure of deposit takers
beyond enabling the making of
compensation payments to eligible
depositors of failed banks to include
enabling the making of recapitalisation
payments where required to do so by the
Bank of England acting as resolution
authority. 
Structural reform
In the UK, the Financial Services (Banking
Reform) Act 2013 put in place a framework
for ring-fencing certain operations of large
banks. Ring-fencing requires, among other
things, the separation of the retail and SME
deposit-taking activities of UK banks from
wholesale and investment banking
operations into a legally distinct,
operationally separate and economically
independent entity (i.e., a ‘ring-fenced
bank’), which is not permitted to undertake a
range of activities. Under FSMA, the PRA is
required to review its ring-fencing rules
every five years following the rules coming
into force, with the first report having been
published in January 2024. The PRA intends
to consult in due course on targeted reforms
to its ring-fencing rules as a result of its
review, although the overall conclusion was
that most of those rules are performing
satisfactorily. Separately, HM Treasury has
introduced legislative amendments to
implement near-term reforms to the ring-
fencing regime which took effect in
February 2025. These reforms have,
amongst other measures, increased the core
deposit threshold (which determines whether
a UK bank is subject to the ring-fencing
regime) from £25bn to £35bn, exempted
predominantly retail-focused banks from the
ring-fencing regime by introducing a
secondary threshold (referred to as the
trading assets exemption), permitted ring-
fenced banks to establish branches and
subsidiaries outside of the UK or the EEA
(subject to PRA rules) and introduced a new
four-year transition period for UK non-ring-
fenced banks to comply with the ring-
fencing regime following mergers or
acquisitions.
In the UK Chancellor’s 2025 Mansion
House speech the UK Government
committed to meaningful reform of the UK's
ring-fencing regime, with HM Treasury
confirming it will undertake a short review
of the ring-fencing regime, working with the
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Supervision and regulation (continued)
Bank of England and reporting into the
Economic Secretary to HM Treasury. The
review will focus on allowing ring-fenced
banks to provide more products and services
to UK businesses, addressing inefficiencies
in how ring-fencing is applied to banking
groups, and examining the case for allowing
banks to share resources and services more
flexibly across the ring-fence. The review is
expected to report by early 2026. In the EU,
structural reform is taking the form of
further integration of the banking union and
on the financial markets side the Savings
and Investment Union (SIU), which intends
to further consolidate and integrate financial
and capital markets in the EU. This will
coincide with an increasing focus on
legislation by way of directly applicable
regulations and the intended transfer of
further supervisory powers to the European
Supervisory Authorities (ESAs), including,
in particular, the European Securities and
Markets Authority (ESMA). Aside from the
SIU, which consists of a number of
initiatives, structural reform in the EU will
also occur through the Retail Investment
Strategy (RIS), which intends to incentivise
further retail investment in the EU. Under
the RIS, retail investors should receive a
higher level of investor protection, the use of
inducements will be limited, information to
client will focus on value for money over
less tangible aspects and there will be
increasing efforts to improve financial
literacy and crack down on financial
influencers and other unregulated
investment advisers.
US regulation places further substantive
limits on the activities that may be
conducted by banks and holding companies,
including foreign banking organisations
such as the Group. The ‘Volcker Rule’,
which was part of the DFA and which came
into effect in the US in 2015, prohibits
banking entities from undertaking certain
proprietary trading activities and limits such
entities’ ability to sponsor or invest in
certain private equity funds and hedge funds
(in each case broadly defined). As required
by the rule, the Group has developed and
implemented an extensive compliance and
monitoring programme addressing
proprietary trading and covered fund
activities (both inside and outside of the
US). 
Market infrastructure regulation
In recent years, regulators as well as global-
standard setting bodies such as the
International Organization of Securities
Commissions (IOSCO) have focused on
improving transparency and reducing risk in
markets, particularly risks related to over-
the-counter (OTC) derivative transactions.
This focus has resulted in a variety of new
regulations across the G20 countries and
beyond that require or encourage on-venue
trading, clearing, posting of margin and
disclosure of pre-trade and post-trade
information.
The wholesale financial markets in the EU
are facing reform to further harmonise
supervision of financial markets and market
infrastructure and integrate the approach to
the EU financial markets under the Markets
in Financial Instruments Directive and
Markets in Financial Instruments Regulation
(collectively referred to as MiFID II), which
will affect how the Group transacts with
counterparties and customers in the EU and
how it packages its investment services.
Various aspects of MiFID II and related
legislation have been subject to change as a
result of the EU’s ongoing focus on
regulatory simplification and the
development of the SIU, with a goal of
increasing the involvement of investors in
the EU financial markets. As part of this, in
December 2025 the European Commission
announced its plan for the further
development of capital market integration
and supervision within the EU, which will
lead to significant central securities
depositories (CSDs), central counterparties
(CCPs) and trading venues being subjected
to direct supervision by the ESMA. This
follows the trend of granting ESMA
supervisory powers over key market
infrastructure parties, such as trade
repositories, consolidated tape providers and
credit rating agencies.
In the UK, FSMA 2023 introduced reforms
to remove certain requirements which were
previously applicable to trading in wholesale
markets and to promote investment in line
with the Wholesale Markets Review. Other
changes, for example on trade transparency
requirements have been progressed by way
of amendments to regulatory rules and
guidance and an FCA review of the UK
transaction reporting regime is underway. 
Regulation of the derivatives market
The European Market Infrastructure
Regulation (EMIR) imposes requirements in
the EU and the UK which are designed to
improve transparency and reduce the risks
associated with the derivatives market.
EMIR has operational and financial impacts
on the Group, including by imposing
collateral requirements on the Group, as well
as a requirement to centrally clear certain
OTC derivatives contracts with certain
market participants. Following the UK’s
departure from the EU, EMIR rules were
onshored into English law and now form
part of UK assimilated law (UK EMIR).
Access to the clearing services of certain
Central Counterparties (CCPs) used by
Group entities is currently permitted under
temporary equivalence and recognition
regimes in the UK and the EU.
In the UK, the temporary recognition regime
for non-UK CCPs has now been extended
until the end of December 2027. Targeted
amendments to the UK EMIR reporting
framework were implemented in September
2024, which aimed to align the regime with
international guidance (where appropriate).
In August 2025, the PRA published a policy
statement on amendments to trade repository
reporting requirements under UK EMIR.
The implementation date for these changes
is 26 January 2026.
In the EU, access to the clearing services of
certain non-EU CCPs used by Group entities
is permitted through recognised third
country CCPs. For UK CCPs, this
recognition is currently envisaged to end on
30 June 2028. In April 2024, amendments to
the EU EMIR reporting requirements
(relating to the details and formats of
reports, for example) introduced by
regulatory and implementing technical
standards under the EMIR REFIT
Regulation took effect. Further proposals to
amend the EU EMIR framework
(Regulation (EU) 2024/2987 and Directive
(EU) 2024/2994, referred to collectively as
EMIR 3) came into force on 24 December
2024. The changes introduced by EMIR 3
seek to reduce the reliance and exposure to
third-country CCPs and enhance the
competitiveness of CCPs in the EU. EMIR 3
will require EU entities to clear a
representative amount of their trades through
EU authorised CCPs, as part of the new
“active account” regime which requires
certain financial and non-financial
counterparties exceeding the clearing
threshold in defined categories of derivative
contracts to hold at least one clearing
account at CCPs authorised in the EU. These
changes aim to reduce the concentration of
exposures to systemically important UK
CCPs in particular, but other EMIR 3
changes will also apply. For example, EMIR
3 will amend the intragroup transactions
definition, removing the need for
equivalence decisions to have been issued,
which may make it easier to rely on the
relevant intragroup exemptions in respect of
clearing and margin requirements.
US regulators have imposed similar rules as
in the EU with respect to the mandatory on-
venue trading and clearing of certain
derivatives, and post-trade transparency, as
well as in relation to the margining of OTC
derivatives.
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Supervision and regulation (continued)
In December 2017, the CFTC and the
European Commission recognised the
trading venues of each other’s jurisdiction to
allow market participants to comply with
mandatory on-venue trading requirements
while trading on certain venues recognised
by the other jurisdiction. In August 2024, the
CFTC extended temporary relief that would
permit trading venues and market
participants located in the UK to continue to
rely on this mutual recognition framework
following the withdrawal of the UK from the
EU.
Certain participants in US swap markets are
required to register with the CFTC as ‘swap
dealers’ or ‘major swap participants’ and/or,
with the SEC as ‘security-based swap
dealers’ or ‘major security-based swap
participants’. Such registrants are subject to
CFTC and/or SEC regulation and oversight.
Barclays Bank PLC is registered with the
CFTC as a swap dealer and conditionally
registered with the SEC as a security-based
swap dealer. In addition, Barclays Bank
Ireland PLC is registered as a Swap Dealer
with the CFTC.
Accordingly, Barclays Bank PLC and
Barclays Bank Ireland PLC are both subject
to CFTC rules on business conduct, record-
keeping and reporting, and Barclays Bank
PLC is subject to SEC rules on business
conduct, record-keeping and reporting.
However, since Barclays Bank PLC and
Barclays Bank Ireland PLC are non-US
swap dealers, and Barclays Bank PLC is a
non-US security-based swap dealer, whether
and the extent to which such CFTC or SEC
requirements apply to any particular swap
transaction may depend on whether the
counterparty to such swap transaction is a
US person or guaranteed by or affiliated
with a US person, or whether the transaction
is arranged, negotiated, or executed by US-
based Barclays personnel.
Additionally, Barclays Bank PLC and
Barclays Bank Ireland PLC have elected to
comply with certain CFTC/SEC
requirements, as applicable, through
‘substituted compliance’ with EU/UK
requirements pursuant to relevant
determinations and related relief issued by
the CFTC and the SEC, as applicable.
Barclays Bank PLC and Barclays Bank
Ireland PLC are subject to FRB rules on
capital and margin.
In 2024, the CFTC adopted amendments to
its capital and financial reporting
requirements for swap dealers. The new
rules codify certain no-action relief and add
specificity as to existing reporting
requirements.
Other significant regulatory
developments in the US
In 2024, the standard settlement cycle in the
U.S. for most broker-dealer transactions in
securities was shortened from two business
days after the trade (T+2) to one business
day after the trade (T+1). The UK and EU
markets will seek to introduce similarly
shortened settlement cycles.
On 13 October 2023, the SEC adopted new
rules to establish broad reporting
requirements of the terms of securities loans
to FINRA for public dissemination, and
requiring FINRA to make publicly available
certain information it receives regarding
those lending transactions. On the same day,
the SEC also adopted new rules requiring a
wide range of firms to file monthly reports
with the SEC for large short positions in
equity securities on a new Form SHO and
amendments to the National Market System
plan governing the Consolidated Audit Trail,
which adds an additional reporting
requirement for CAT-reporting firms relying
on the bona fide market maker exception to
Reg SHO’s locate requirement. These
reporting rules (with respect to the securities
lending and monthly large short positions
reporting requirements, but not the bona fide
market maker identifier) were successfully
challenged in court, and have been
remanded to allow the agency to consider
the rules’ cumulative impact. On 3
December 2025, the SEC provided an
extension of the compliance dates for large
short position reporting to 2 January 2028
and for securities lending reporting to 28
September 2028.On 13 December 2023, the
SEC adopted rule amendments under the
Exchange Act that, among other things, will
mandate central clearing of certain US
Treasury securities transactions and amend
the broker-dealer customer protection rule as
it applies to margin posted for certain
transactions in US Treasury securities. These
rule amendments could impose additional
costs on the Group’s Treasury securities
trading activity. Although there is some
discussion as to whether deadlines for
implementation might be extended, the
amended rule’s compliance date has been
extended to 31 December 2026 for cash
transactions and 30 June 2027 for
repurchase transactions.
On 18 September 2024, the SEC
unanimously amended certain rules under
Regulation NMS (National Market System)
to adopt variable minimum pricing
increments, reduce access fee caps for
protected quotations, and require that the
amount of exchange fees and rebates be
determinable at the time of execution,
among other changes. The rule survived a
recent challenge and the SEC has extended
the compliance timelines for the
amendments regarding the minimum pricing
increment and access fee caps until
November 2026 and the exchange fee
determinability rule until February 2026.
On 20 December 2024, the SEC adopted
amendments to the broker-dealer customer
protection rule to require certain broker-
dealers to perform their reserve
computations for accounts of customers and
proprietary accounts of broker-dealers and
make any required deposits into their reserve
bank accounts daily rather than weekly. As a
result of the amendments, BCI will be
required to adjust its existing processes to
move from a weekly to a daily computation.
The compliance date for the rule change was
initially 31 December 2025; however, the
SEC has extended the compliance date until
30 June 2026.
Other regulation
Consumer protection, non-financial
misconduct, SMCR reform, access to
cash, account closures and push payment
fraud
The FCA’s consumer duty has effect in
relation to new and existing products or
services that are open to sale or renewal, as
well as closed products and services. The
duty sets higher expectations for the
standard of care that firms provide to retail
customers and impacts all aspects of
Barclays’ retail businesses, including every
retail customer journey, product and service
as well as Barclays’ relationships with
partners, suppliers and third parties.
There are ongoing costs for the industry as a
result of extensive monitoring and evidential
requirements in respect of the consumer
duty. The FCA has engaged with the
industry on streamlining its rules in light of
the introduction of the consumer duty, and
will continue to look for opportunities to
streamline requirements and reduce
complexity for businesses. The consumer
duty remains a priority for the FCA for its
supervision of the retail banking industry
and its expectations for firms to embed the
consumer duty into their culture and purpose
continue in 2026. Other areas of strategic
priority for the FCA’s supervision include
the fair treatment of customers in financial
difficulty, access for customers to payment
accounts and banking services (discussed
further below), compliance with operational
resilience rules, the continued management
of financial crime and fraud risks, and the
role of banks in developing sustainable
finance offerings and the importance of
ensuring that sustainability-related claims
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Supervision and regulation (continued)
associated with products are clear, fair and
not misleading.
The FCA is consulting on a new regulatory
regime in the UK for previously unregulated
buy-now-pay later consumer credit
(CP25/23).
The FCA is consulting on an industry-wide
compensation scheme for motor finance
customers who were treated unfairly,
following the landmark Supreme Court
judgement in Johnson v FirstRand Bank Ltd
(London Branch) (t/a MotoNovo Finance)
[2025] UKSC 33. In Johnson, the Supreme
Court found that an unfair relationship under
the Consumer Credit Act 1974 existed
between a motor finance lender and its
customer, based on the particular facts of the
case. The final terms of the compensation
scheme remain uncertain pending responses
to the FCA’s consultation paper and
publication of the FCA’s Policy Statement
and final scheme rules, which is currently
expected in early 2026. Accordingly, the
legal and regulatory outcomes and the
nature, extent and timing of any remediation
action, if required, remain uncertain.
On 12 December 2025, following its 2 July
2025 consultation paper (CP25/18). the FCA
published its policy statement in relation to
tackling non-financial misconduct in
financial services (PS25/23). The policy
statement provides firms with more power to
take robust action against serious
misconduct and provides further clarity on
situations where non-financial misconduct
amounts to a breach of the FCA’s rules. The
new guidance comes into force on 1
September 2026 alongside the new FCA rule
explicitly covering bullying, harassment and
violence.
In July 2025, the PRA and the FCA both
released consultation papers (CP18/25 and
CP25/21) regarding SMCR reform,
including allowing greater flexibility for
firms where unexpected or temporary
changes in management are required. The
UK government is also considering the
abolition of the certification regime to
replace this with a more proportionate
approach.
FSMA 2023 introduced new provisions
under which HM Treasury may designate
current account providers that have a
significant role in the provision of UK cash
access and empowered the FCA to make
rules to ensure the reasonable provision of
cash access services. In September 2024, the
FCA introduced new rules which require
designated firms to consider the impact of a
closure of cash access facilities (branches,
shared banking hubs and cash machines that
provide cash deposit or withdrawal services)
on their customers’ everyday banking needs
and the availability and provision of
alternatives. Barclays Bank UK PLC has
been designated as a relevant current
account provider and is therefore subject to
the rules.
HM Treasury previously announced plans
to increase the notice period for closing
accounts to 90 days and introduce a
requirement to provide reasons for the
decision to exit (save in financial crime
exits), which have now been enshrined
through statutory instrument (The Payment
Services and Payment Accounts (Contract
Termination)(Amendment) Regulations
2025) that are to take effect from April
2026.  FSMA 2023 contains provisions
mandating that the Payment Systems
Regulator (PSR) and any successor regulator
(including, as described above, the potential
transfer of the PSRs functions to the FCA)
require the reimbursement of authorised
push payment scams by payment service
providers, including Barclays. This new
reimbursement requirement took effect in
October 2024. It has imposed a maximum
reimbursement limit of £85,000 with costs
split 50:50 between the sending and
receiving firms. Similar but less stringent
rules will apply in the EU with the expected
adoption in 2026 of the proposed
amendment to the Payment Services
Directive and the new Payment Services
Regulation (together known as PSD3).  In
the EU, new initiatives such as the proposed
Regulation on Financial Data Access
(FIDA) establish a framework on data
sharing between financial institutions at the
initiative of customers, allowing financial
institutions to better tailor products and
services. In the US, changing federal
enforcement priorities and legal
interpretations regarding diversity and
inclusion programmes present unknown and
evolving risks.
Data protection
Most jurisdictions where the Group operates
have adopted or are considering
comprehensive laws concerning data
protection and privacy. Regulations
regarding data protection are increasing in
number, as well as levels of enforcement, as
manifested in increased amounts of fines
and the severity of other penalties. We
expect that personal privacy and data
protection will continue to receive attention
and focus from regulators, as well as public
scrutiny and attention. As the global data
protection regulatory landscape continues to
evolve, non-compliance with applicable
requirements may result in regulatory fines
and other penalties. In response to ongoing
legal and regulatory developments, Barclays
will continue to assess potential regulatory
nexus arising from its operational and
geographic footprint.
The EU’s General Data Protection
Regulation (GDPR) and the UK’s General
Data Protection Regulation (UK GDPR)
provide a framework of rights and duties
designed to safeguard personal data and
apply to the activities conducted from an
establishment in the EU or the UK,
respectively. The extraterritorial effect of the
GDPR and the UK GDPR means entities
established outside the EU or the UK may
fall respectively within the GDPR or the UK
GDPR’s ambit when offering goods or
services to EU/UK based customers or
clients or conducting behavioural
monitoring of individuals in the EU/UK.
The UK’s Data (Use and Access) Act 2025
(DUAA) became law on 19 June 2025, with
the first provisions coming into force on 19
August. One of the effects on the DUAA is a
divergence between the EU GDPR and UK
GDPR, including the threshold approach to
international data transfers, and more
flexible rules for automated decision-
making. Most provisions of the EU’s Data
Act (Regulation (2023/2854) came into
effect on 12 September 2025. The Act aims
to enhance the availability and reuse of data
generated by consumers and businesses,
particularly from connected products and
related services, by granting users easier
access to their data and enabling share
between service providers.
The data regime in China is likely to
continue to evolve, governing the collection,
processing and cross-border transfers of
China-based individuals' personal data and
restricted data as defined in national and
sectoral rules (e.g., macro/derived
characteristics data which, if tampered with,
divulged or destroyed, may endanger
China's economic operation, social stability,
national security - among other things -
having regard to the volume and granularity
of the data). In India, the implementation
rules of the Digital Personal Data Protection
Act, 2023 (namely Digital Personal Data
Protection Rules, 2025) has been published
on 13 November 2025 to fully implement
the Act in 2027 in a phased manner for a
robust mechanism of privacy protection and
rights. Except under certain exemptions, its
scope would include the processing of
personal data in India and would extend to
the processing of, and offering goods and
services to, India-based individuals outside
of India.
In the US, Barclays Bank Delaware is
subject to the US Gramm-Leach-Bliley Act
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Supervision and regulation (continued)
(GLBA) and the California Consumer
Privacy Act of 2018, as amended by the
California Privacy Rights Act of 2020
(CPRA). The GLBA limits the use and
disclosure of non-public personal
information to non-affiliated third parties,
and requires financial institutions to provide
written notice of their privacy policies and
practices and implement certain information
security policies and practices. Any
violations of the GLBA could subject
Barclays Bank Delaware to additional
reporting requirements or regulatory
investigation or audits by the financial
regulators. More broadly, the Group’s US
operations are subject to the CPRA which
applies to personal information that is not
collected, processed, sold or disclosed
subject to the GLBA. The CPRA requires
applicable members of the Group to both
provide California residents with additional
disclosures regarding the collection, use and
sharing of personal information and grant
California residents access, deletion,
correction and other rights, including the
right to opt-out of certain sales or transfers
of personal information and the right to limit
the processing of sensitive personal
information to certain purposes.
Additionally, in September 2025, the
California Privacy Protection Agency
amended the CPRA regulations, with
various implementation deadlines through
2028. The amended CPRA regulations
contain significant updates, including
compliance obligations for use of automated
decision making technologies to make a
signification decision (including financial,
lending and employment-related decisions)
about a consumer, risk assessment
obligations and requirements to conduct
cybersecurity audits. Any violations of the
CPRA may be subject to enforcement by the
California Privacy Protection Agency and
the California Attorney General and the
imposition of monetary penalties, as well as
potential lawsuits arising from the private
right of action provided to California
residents in the case of certain data breaches.
Bills proposed in the United States Congress
and in the legislatures of various US states
from time to time, if enacted, may have
further impact on the data privacy practices
of Barclays’ US operations. In addition, all
50 states have laws including obligations to
provide notification of security breaches of
computer databases that contain personal
information to affected individuals, state
officers and others.
In May 2024, the SEC adopted amendments
to expand the scope of and introduce new
requirements under Regulation S-P, a set of
privacy rules adopted pursuant to the GLBA
and the Fair and Accurate Credit
Transactions Act of 2003 that govern the
treatment of non-public personal
information about consumers by certain
financial institutions, including BCI. In
addition to expanding the scope of customer
information protected under Regulation S-
P’s safeguards and disposal rules, the
amendments will require covered financial
institutions to (i) develop, implement and
maintain written policies and procedures for
an incident response programme reasonably
designed to detect, respond to and recover
from unauthorised access to or use of
customer information, (ii) notify individuals
whose sensitive customer information was,
or is reasonably likely to have been,
accessed or used without authorisation as
soon as practicable, but not later than 30
days, after becoming aware that an incident
has or is reasonably likely to have occurred
and (iii) establish, maintain and enforce
written policies and procedures reasonably
designed to require oversight and monitoring
of service providers, including by requiring
relevant service providers to provide
notification to the covered institution as
soon as possible, but no later than 72 hours,
after becoming aware of a breach in security
has occurred resulting in unauthorised
access to a customer information system
maintained by the service provider. 
In October 2024, the CFPB released its final
rule titled “Required Rulemaking on
Personal Financial Data Rights” as required
to implement Section 1033 of the Consumer
Financial Protection Act of 2010. The final
rule requires banks, credit unions and other
financial service providers that meet the
definition of covered data providers to make
covered data regarding covered products and
services available in an electronic form to
consumers and authorised third parties,
subject to a number of requirements. The
final rule also sets out criteria a third party
must satisfy in order to be an authorised
third party and therefore access consumers’
data, including certifying to the relevant
consumer it will satisfy certain obligations
regarding the collection, use and retention of
covered data and obtaining express and
informed consumer consent. 
Compliance with this rule will be phased in
over several years, with the first set of
requirements taking effect from 1 April
2026, and with Barclays Bank Delaware
becoming subject to the rule on 1 April
2027. However, in August 2025, the CFPB
released an Advanced Notice of Proposed
Rulemaking, titled “Personal Financial Data
Rights Reconsideration”, to seek comments
related to implementation of Section 1033,
and, in October 2025, the US District Court
for the Eastern District of Kentucky issued a
preliminary injunction preventing the CFPB
from enforcing the Required Rulemaking on
Personal Financial Data Rights while the
rule is reconsidered.
Finally, jurisdictions are increasingly
enacting data localisation laws that require
certain categories of data to be stored within
specific geographic boundaries or not be
accessible in certain specified foreign
jurisdictions or by certain foreign actors. For
example, the Department of Justice's final
rule implementing Executive Order 14117
prohibits or restricts certain transactions that
may enable access by countries of concern
or covered persons to US Government-
related data or Americans' bulk sensitive
personal data. In a review of its cross-border
data transfer process, the Group found no
transactions implicated by the rule and is
implementing measures to ensure continued
compliance with the rule.
Cybersecurity, cryptoassets and
operational resilience
Regulators globally continue to focus on
cybersecurity risk management,
organisational operational resilience and
overall soundness across all financial
services firms, with customer and market
expectations of uninterrupted access to
financial services remaining at an all-time
high.
The regulatory focus has been further
heightened by the increasing number of
high-profile ransomware and other supply
chain attacks seen across the industry in
recent years and the growing reliance of
financial services on Cloud and other third
party service providers. This is evidenced by
the continuing introduction of new laws and
regulatory frameworks directed at enhancing
resilience of both firms and their critical
third party providers. The UK operational
resilience framework introduced in March
2021 requires in-scope firms to identify their
important business services, set impact
tolerances metrics for the maximum
tolerable level of disruption for each
important business service, and carry out an
annual self-assessment of the firm’s
operational resilience, which is approved by
the board and informed by the firm’s
scenario testing regime. In December 2024,
the FCA and the PRA each published a
consultation paper (CP24/28 and CP17/24
respectively) on proposals for firms to report
operational incidents and their material third
party arrangements to enhance the
operational resilience framework. The
FCA’s consultation period ended in March
2025 and we are still expecting publication
of its finalised rules. The PRA has stated
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Supervision and regulation (continued)
that the proposed implementation date for its
proposals will be no earlier than the second
half of 2026.  The UK Government’s
response to its consultation on proposed
legislative measures on ransomware was
published in July 2025, considering
proposals for the introduction of a
ransomware payment prevention regime and
mandatory incident reporting. It is unclear at
this stage whether or how these proposals
will be reflected in legislation and/or
regulation, but if progressed they would
constitute the first specific measures in UK
law to counter ransomware payment.
On 17 July 2024, the Basel Committee on
Banking Supervision (BCBS) finalised
revisions to the prudential framework for
banks’ exposures to cryptoassets. The
standards set out minimum requirements,
which means implementation by BCBS
members may result in stricter standards that
may include outright prohibition in bank
dealings in certain cryptoassets.
Implementation of the standards by member
jurisdictions, including the PRA and BoE,
was expected by 1 January 2026, although
the BCBS announced in November 2025
that it intends to conduct a further, targeted
review of the standards. Furthermore, on 6
November 2023, the PRA published a ‘Dear
CEO’ letter setting out its expectations for
deposit-takers which plan to introduce
innovations in the use of deposits, e-money
and regulated stablecoins. In this letter, the
PRA provided that deposit-taking entities
must only provide innovations in digital
money to retail customers in the form of
deposits, and any issuance of e-money or
regulated stablecoins to retail customers
must be done from separate non-deposit
taking entities within the banking group.
Separately, amendments to the Money
Laundering, Terrorist Financing and
Transfer of Funds (Information on the
Payer) Regulations 2017 (MLRs) have
brought cryptoassets within the scope of
AML restrictions, including customer due
diligence requirements and the FATF travel
rule. Banks must therefore comply with
these requirements when facilitating
transactions in cryptoassets.The Financial
Services and Markets Act 2000
(Cryptoassets) Regulations 2026 will
introduce new regulated activities in relation
to certain categories of cryptoassets from 25
October 2027, and enable the FCA to issue
directions, guidance and rules in advance of
full commencement on 25 October 2027.
FSMA 2023 introduced a new regime for
designated critical third party providers
(CTPs). In November 2024, the FCA, PRA,
and BoE jointly released the final rules and
expectations for designated CTPs with the
final rules having taken effect from 1
January 2025. Whilst the new rules apply to
designated CTPs themselves, there may be
additional impact and costs for the Group
incurred in connection with updating
existing supplier arrangements to reflect the
new CTP requirements where suppliers are
designated as critical CTPs. The EU’s
Digital Operational Resilience Act (DORA)
entered into force in January 2023 and has
applied from 17 January 2025, introducing
comprehensive and sector specific regulation
on Information Communication
Technologies (ICT) incident reporting,
testing and third party risk management, and
provides for direct oversight of critical third
party providers servicing the EU financial
services sector. Firms which do not meet the
regulations under DORA can face
significant fines and other regulatory
measures. Particularly for systemic banks,
(digital) operational resilience and
cybersecurity are at the forefront of the
ECB’s and other supervisory authorities’
priorities.  The EU’s Network and
Information Security (NIS) Directive, which
aimed to improve the resilience of network
and information systems in the EU against
cybersecurity risks, has been updated. The
revised version, NIS2, applies from 18
October 2024 and imposes stricter security,
governance and incident reporting
requirements. Failure to comply can lead to
significant fines and senior manager liability
among other things. By 17 April 2025, EU
member states were required to identify and
list the specific entities that fall within the
scope of NIS2. The extraterritorial effect of
NIS2 means entities established outside the
EU may fall within its ambit if providing
certain services in the EU. The UK’s
original NIS Directive was transposed into
UK law under the NIS Regulations 2018.
These regulations are set to be strengthened
under the new Cyber Security and
Resilience Bill , which was introduced to
Parliament on 12 November 2025. The Bill
aims to enhance national resilience by
expanding the scope of the regulations to
cover more digital services and supply
chains, increase incident reporting and grant
regulators greater powers to collect
information and investigate potential
vulnerabilities.  In 2023, the SEC adopted
disclosure rules regarding cybersecurity risk
management, governance and incident
reporting by US-listed companies, including
foreign private issuers such as Barclays PLC
and Barclays Bank PLC. Pursuant to those
rules, if Barclays PLC or Barclays Bank
PLC are required or determine to disclose
material cybersecurity incidents under home
country or stock exchange rules, they are
required to also furnish this information with
the SEC on the SEC’s website, in
accordance with their obligations as foreign
private issuers. In late 2023, the New York
Department of Financial Services (NYDFS)
amended its cybersecurity regulation
applying to the New York Branch of
Barclays Bank PLC, with various
implementation deadlines through
November 2025. The NYDFS’s amended
cybersecurity regulation contains significant
updates, including enhanced notification
requirements, cybersecurity governance
obligations, and requirements applicable to
cybersecurity policies and procedures. In
May 2025, requirements to conduct
automated scans or manual reviews of
information systems for vulnerability
management, to implement policies
governing access privileges and to
implement certain controls for monitoring
and responding to threats (such as controls
designed to protect against malicious code)
went into effect, and in November 2025,
requirements to expand multi-factor
authentication and to implement policies and
procedures for the creation and maintenance
of an asset inventory became effective. The
existing and anticipated requirements
specified in the UK, EU, and US for
increased controls will serve to improve
industry standardisation and resilience
capabilities, enhancing Barclays’ ability to
deliver services during periods of potential
disruption. Such measures are resulting in
increased technology and compliance costs
for the Group. 
Artificial intelligence
A number of jurisdictions where the
Barclays Group operates have adopted or are
considering adopting new laws regulating
artificial intelligence (AI).
The EU’s Artificial Intelligence Act (EU AI
Act), which entered into force on 1 August
2024, provides rights and duties designed to
ensure the safe and ethical deployment of
AI. The EU AI Act requires organisations to
ensure suitable levels of AI literacy within
their workforce (albeit this obligation may
be removed as a result of the EU’s Digital
Omnibus proposals put forward in
November 2025) and categorises AI systems
based on their level of risk. It has a phased
approach to compliance, with the literacy
obligations and the first set of requirements
prohibiting certain uses of AI having applied
from 2 February 2025, and rules on general
purpose AI models having applied from 2
August 2025. It also establishes a rigorous
compliance regime for high-risk AI
applications (which provisions apply from 2
August 2027, subject to possible delay under
the EU’s Digital Omnibus proposals). The
extraterritorial effect of the EU AI Act
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Supervision and regulation (continued)
means entities established outside the EU
fall with the EU AI Act’s ambit if they
provide or deploy AI in the EU or the output
of their AI is used in the EU.
In the U.S. on the other hand, some states
are considering enacting or have already
enacted comprehensive laws that adopt risk-
based frameworks and principles (such as
Colorado’s An Act Concerning Consumer
Protections In Interactions with AI Systems
and the Texas Responsible AI Governance
Act), while other states are focusing on
applications perceived as higher-risk (such
as laws regulating the use of automated
decision tools and AI in recruitment, hiring,
promotion, and other employment
decisions). Comprehensive state laws
impose heightened obligations on
developers and deployers of high-risk AI
systems (which include tools that make
financial, lending and employment-related
decisions), such as by requiring impact
assessments, transparency disclosures and
risk-management controls. Laws regulating
higher risk applications, such as New York
City Local Law 144 and amendments to
civil rights laws in California and Illinois,
require employers to conduct bias audits,
provide transparency through notice to
candidates and employees, ensure such
systems do not discriminate against
applicants or employees on the basis of
protected classes, and maintain records of
automated-decision system data and audit
results. Notably, however, in December
2025, President Trump signed an executive
order outlining various plans to attempt to
restrict certain U.S. states from enforcing
their own AI laws, in favour of a “single
national framework”. The Group is
continuing to monitor these developments
and the applicability of state laws regulating
AI.
Regulatory initiatives on sustainability
Regulatory initiatives on sustainability in the
UK
In the UK, the FCA published final rules on
the UK Sustainability Disclosure
Requirements regime in November 2023
which set out new requirements to prepare
sustainability-related product and entity
level disclosures for certain firms, as well as
a new sustainable investment labelling
regime and anti-greenwashing rule
applicable to all authorised firms. The new
anti-greenwashing rule (and associated
guidance) came into force on 31 May 2024
and the labelling regime was made available
from 31 July 2024, whilst the disclosure
regime continues to be implemented on a
phased basis from late 2024 until the end of
2026. In April 2025, the FCA confirmed that
it had paused plans to extend the SDR and
investment labels regime to portfolio
management.
The Digital Markets, Competition and
Consumers Act 2024 (DMCCA) received
Royal Assent in May 2024, introducing
major updates to UK competition and
consumer protection laws. These reforms
included the expansion of the powers held
by the Competition and Markets Authority
(CMA), in relation to digital markets,
merger control and antitrust rules, as well as
consumer law.
As a result of these reforms, the CMA is
able to directly impose significant fines of
up to 10% of global turnover for breaches of
consumer protection law. As one of the
regulators entrusted with consumer
protection in the UK, the CMA has been
actively focusing on misleading
environmental claims. The CMA has the
ability to investigate potential breaches of
consumer protection laws by financial
services firms also, and the FCA will be able
to make recommendations to the CMA to
exercise its powers under the DMCCA. The
DMCCA also simplifies and enhances the
process by which the regulators may obtain
enforcement orders and undertakings for
breaches of consumer law. The Advertising
Standards Authority is responsible for
regulating the content of advertisements,
sales promotions and direct marketing in the
UK, and has also been focusing on
greenwashing, including investigating and
making rulings against advertisements from
financial services firms due to
greenwashing.
In its election manifesto, the Government
stated that it would mandate UK regulated
financial institutions and FTSE 100
companies to develop and implement
credible transition plans that align with the
1.5°C goal of the Paris Agreement.
Consequently, it consulted on how best to
take that commitment forward in June to
September 2025 but has yet to publish the
outcome. The UK’s Transition Plan
Taskforce (TPT) concluded its work on a
disclosure framework for transition plans in
October 2024, with the International
Financial Reporting Standards (IFRS)
Foundation now assuming responsibility for
the TPT’s disclosure materials. In June
2025, the IFRS Foundation published a
guidance document about transition plans,
building on the material developed by the
TPT. If the Government and UK regulators
do mandate transition plan disclosures, it is
widely expected that the work of the TPT
will likely form the basis of these
requirements.
In September 2024, the Government
published information on its framework to
create UK Sustainability Reporting
Standards (UK SRS).
Subject to an affirmative endorsement
decision, and following a consultation
process, the Government would create the
first two UK Sustainability Reporting
Standards, based on those of the
International Sustainability Standards Board
(ISSB) (IFRS S1 on general requirements
for disclosure of sustainability related
financial information and IFRS S2 on
climate-related disclosures) and these
standards will form part of a wider
Sustainability Disclosure Reporting (SDR)
framework led by HM Treasury. The
Government carried out its consultation on
the UK SRS in June to September 2025 and
is expected to publish the first two UK
Sustainability Reporting Standards (SRS) in
early 2026. As there is some overlap
between IFRS S2 and the TPT Disclosure
Framework, the FCA reviewed, through its
consultation on implementing UK-endorsed
ISSB standards, the possibility of
strengthening its expectations for transition
plan disclosures with reference to the TPT
Disclosure Framework, as noted above. In
addition, TCFD-aligned reporting
requirements apply to UK publicly quoted
companies, large private companies and
LLPs (in addition to existing TCFD-related
reporting requirements under the UK Listing
Rules).
On 3 December 2025, the PRA published a
policy statement (PS25/25) providing
feedback to responses the PRA received in
relation to consultation paper 10/25
(Updates to SS3/19 (Enhancing banks’ and
insurers’ approaches to managing the
financial risks from climate change)). The
PRA also published a supervisory statement
(SS5/25) which replaces SS3/19 and sets out
updated PRA expectations for firms’
approaches to managing climate-related
risks, reflecting new international standards
and embedding improved understanding of
climate-related risks. It aims to ensure that
firms build the capabilities and resilience
needed to effectively manage these risks.
SS5/25 took effect on 3 December 2025.
The PRA confirmed in PS25/25 that firms
will be expected to carry out an internal
review of their current status in meeting the
expectations set out in SS5/25 within six
months of commencement and the PRA
does not expect firms to close identified
gaps within the six-month review period.
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Supervision and regulation (continued)
Regulatory initiatives on sustainability in the
EU
The EU Regulation on Sustainable Finance
Disclosures Regulation (SFDR) and related
Delegated Regulations require financial
market participants (FMPs) to disclose how
they integrate environmental, social and
governance factors in their investment
decisions for certain financial products and
to publish principal adverse impact
statements. The SFDR applies to entities
established in the EU and in-scope products
marketed in the EU, regardless of the
location of the entity. The SFDR is currently
under review by the Commission, which has
published a draft amending regulation.
ESMA has also published guidelines for
funds in-scope of SFDR regarding the use of
sustainability-related terms in their names.
In addition, the EU Taxonomy Regulation
provides for a general framework for the
development of an EU-wide classification
system for environmentally sustainable
economic activities. It sets mandatory entity-
level disclosure requirements for companies
which fall under the scope of the EU
Accounting Directive, in relation to
eligibility and alignment of their business
activities with the EU Taxonomy
Regulation. The EU Taxonomy Regulation
also imposes product level disclosure
obligations for FMPs on the extent to which
their financial products are Taxonomy
aligned or not.
In February 2025, the European
Commission published the Omnibus I
Package which aims to simplify certain EU
sustainability-related regulations, the main
changes being those to the Corporate
Sustainability Reporting Directive (CSRD)
and the Directive on Corporate
Sustainability Due Diligence (CSDDD).
The CSRD introduced significant
sustainability related reporting obligations
covering a wide range of topics beyond
climate change for various entities, including
EU banks and certain non-EU companies
and banks (by virtue of having EU listings
or significant business in the EU), with
reporting to commence on a phased basis
from the financial year 2024. One of the
component parts of the Omnibus I Package
is the “Stop-the-Clock” Directive, which
came into force in April 2025 and delays the
reporting start date for unlisted large
companies and listed SMEs by two years.
Another component of the Omnibus I
Package is a “Quick Fix” Delegated Act,
which came into force in November 2025
and extends a number of phase-in provisions
and reliefs for companies that started
reporting for financial year 2024. The last
major component of the Omnibus I Package
is the “Requirements” Proposal, which
amends substantive provisions of the CSRD
and CSDDD including the scope of
application, reporting in relation to the value
chain, and transition plan requirements
under the CSDDD. The EU Parliament and
Council of the European Union reached a
provisional political agreement on the
“Requirements” Proposal in December
2025.
Related technical sustainability reporting
standards (i.e., the European Sustainability
Reporting Standards, or the ‘ESRS’) were
published in 2023 but are currently being
revised in order to reduce the amount of data
collection. Disclosure requirements apply to
companies in respect of their global
operations, and not just their operations
within the EU. The European Commission
was also expected to develop assurance
standards to support the requirements
introduced by the CSRD to put sustainability
reporting on a similar footing to financial
reporting audit requirements. However, the
European Commission has announced that it
will deprioritise work on the assurance
standards until 1 October 2027. Until
adopted, Member States are free to apply
national standards for assurance in the
meantime.
CRR II established, for certain large
financial institutions, a Pillar 3 disclosure
framework for information on
environmental, social and governance risks,
including physical risks and transition risks.
Amendments included in the CRR III and
CRD VI banking package will extend the
scope of these disclosures and the emphasis
on sustainability, with a number of new
sustainability-related requirements,
including the development of mandatory
prudential transition plans and new
supervisory powers for competent
authorities specifically relating to
sustainability risk, including assessment of
prudential transition plans and sustainability
risk governance and risk management
processes now being part of the Supervisory
Review and Evaluation Process. The ECB
has made, and continues to regard, the
supervision of the approach of institutions to
sustainability risk a priority.
In July 2024, the Directive on Corporate
Sustainability Due Diligence (CSDDD)
entered into force, and will require certain
EU and non-EU entities to carry out due
diligence in relation to their own operations
and ‘chain of activities’, in order to identify
and prevent, bring to an end or mitigate the
actual and potential adverse impact of their
own operations, the operations of their
subsidiaries or of their business partners on
human rights and the environment. For
regulated financial undertakings, CSDDD
currently covers own operations and the
upstream value chain but not the activities of
their downstream business partners that
receive their financial services and products.
These obligations will apply after
transposition into national laws in each EU
Member State on a phased basis from July
2029. The CSDDD previously required in-
scope companies to adopt and put into effect
a climate transition plan. However, this
requirement will be removed under the
“Requirements” Proposal of the Omnibus I
Package.
The CSDDD has the potential to be a
particularly significant measure, with failure
to comply with obligations under the
CSDDD potentially giving rise to the
imposition of administrative fines based on
net worldwide turnover.
Regulatory initiatives on sustainability in the
US
Barclays may be impacted by various
sustainability-related regulatory and
legislative developments in the US at both
the federal and state level. The rules adopted
by the SEC in March 2024 that would have
required US-listed companies (including
foreign private issuers such as Barclays PLC
and Barclays Bank PLC) to disclose
extensive climate-related information have
been stayed by the SEC pending the
outcome of ongoing litigation, which the
SEC has declined to defend. However, bills
proposed or adopted by the legislatures of
certain US states may still impose climate-
related  disclosure or other sustainability-
related requirements. In California, the
Climate Corporate Data Accountability Act
(SB-253) and the Greenhouse Gases:
Climate-Related Financial Risk Act
(SB-261) adopted in 2023, require both
public and private U.S.-based companies
(including U.S. subsidiaries of non-U.S.
companies) that do business in California to
publish and submit climate-related financial
risk reports with the California Air
Resources Board (CARB) and report
greenhouse gas emissions data in
2026.However, in response to an injunction
granted by the Ninth Circuit Court of
Appeals in the ongoing litigation against
SB-261 and SB-253, CARB confirmed on 1
December 2025 that it would not take
enforcement action against any entity that
does not post and submit a climate-related
financial risk report pursuant to SB-261 by
the 1 January 2026 statutory deadline. In
New York, proposed legislation – the
Climate Corporate Data Accountability Act
(S. 3456 / A. 4282) – was introduced in
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Supervision and regulation (continued)
2025, and is a refreshed version of prior
proposed legislation. As an example of
legislation and initiatives taking a different
or opposing position on sustainability
matters, in 2021, Texas adopted anti-boycott
legislation prohibiting Texas state entities
from entering into contracts with companies
that boycott energy companies. Barclays is
monitoring such legislative developments
and their impact on Barclays’ US operations
and reporting obligations.
Sanctions and financial crime
The UK Bribery Act 2010 introduced a new
form of corporate criminal liability focused
broadly on a company’s failure to prevent
bribery on its behalf. The Criminal Finances
Act 2017 introduced new corporate criminal
offences of failing to prevent the facilitation
of UK and overseas tax evasion. The
Economic Crime and Corporate
Transparency Act 2023 (ECCTA) extends
the concept of corporate criminal liability
such that certain economic crimes (such as
fraud and false accounting) committed by
“senior managers” acting within the scope of
their actual or apparent authority, can be
attributed to the company, for the purposes
of holding the company criminally liable.
The ECCTA has also created a new offence,
in force from 1 September 2025, of failing to
prevent a person associated with the Group
from committing fraud for the benefit of the
Group. These offences have broad
application and in certain circumstances may
have extraterritorial impact on entities,
persons or activities located outside the UK,
including Barclays PLC’s subsidiaries
outside the UK. If enacted, reforms proposed
under the draft Crime and Policing Bill 2025
would expand corporate criminal liability to
all criminal offences (and not just certain
economic crimes, as is currently the case
under ECCTA), if any such offence is
committed by a senior manager acting
within the scope of their authority.
The UK Bribery Act requires the Group to
have adequate procedures to prevent bribery
which, due to the extraterritorial nature of
the Act, makes this both complex and costly.
Additionally, the Criminal Finances Act
requires the Group to have reasonable
procedures in place to prevent the criminal
facilitation of tax evasion by persons acting
for, or on behalf of, the Group. The ECCTA
similarly requires the Group to have
reasonable procedures in place to prevent a
person associated with the Group from
committing fraud.
The Sanctions and Anti-Money Laundering
Act 2018 (the Sanctions Act) became law in
the UK in 2018. Following the UK’s
withdrawal from the EU, the Sanctions Act
allowed for the adoption of an autonomous
UK sanctions regime which came into force
in 2021, as well as a more flexible licensing
regime post-Brexit. This regime applies
within the UK and in relation to the conduct
of all UK persons wherever they are in the
world; it also applies to overseas branches of
UK companies (including the Barclays Bank
PLC New York branch).
Within the EU, there is a system of
autonomous sanctions by which the
European Council adopts a decision made
by the EU’s Common Foreign and Security
Policy. The measures stated in the Council
decision are either implemented at the EU
level, by way of Regulation, or at a national
level in Member States. Regulations are
binding and directly effective throughout the
EU. Each measure will specify the territorial
scope of the relevant sanctions but these can
apply broadly within the territory of any EU
Member States and to EU nationals
wherever they are located as well as to third
country branches of EU companies. The
EU’s anti-money laundering regime has
been implemented through a series of the
Fourth to Sixth Anti-Money Laundering
Directives, which Member States are then
required to transpose into their local law –
the Fourth and Fifth Anti-Money
Laundering Directives (2015/849 and
2018/843) set out the current requirements
for Member States to transpose in respect of
AML. In order to harmonise its approach to
anti-money laundering, the EU has
introduced a new Sixth Anti-Money
Laundering Directive (EU) 2024/1640,
which will repeal and replace the previous
Directives and which Member States will be
required to implement by 2027, and the
Anti-Money Laundering Regulation (EU)
2024/1624, which will have direct effect in
Member States, with most provisions in
force from 2027. Furthermore, the Anti-
Money Laundering Agency Regulation (EU)
2024/1620 establishes the Authority for
Anti-Money Laundering and Countering the
Financing of Terrorism (AMLA) which will
have direct supervisory powers over the 40
most systemic financial institutions in the
EU and will indirectly impact other market
parties.
In the US, the Bank Secrecy Act, the USA
PATRIOT Act 2001, the Anti-Money
Laundering Act of 2020 and regulations
thereunder contain numerous anti-money
laundering and anti-terrorist financing
requirements for financial institutions. In
addition, the Group is subject to the US
Foreign Corrupt Practices Act, which
prohibits, among other things, corrupt
payments to foreign government officials. It
is also subject to various economic sanctions
and similar laws, regulations and executive
orders administered by the US government,
which prohibit or restrict some or all
business activities and other dealings with or
involving certain individuals, entities,
groups, countries and territories.
In some cases, US state and federal
regulations addressing sanctions, money
laundering and other financial crimes may
impact entities, persons or activities located
or undertaken outside the US, including
Barclays PLC and its subsidiaries. US
government authorities have aggressively
enforced these laws, and expanded
authorities threatening the imposition of
sanctions, against financial institutions in
recent years. As a result of the conflict in
Ukraine, there has been an increased
regulatory focus on sanctions compliance in
various jurisdictions, including the US, UK
and EU. Government authorities have
significant discretion in the administration of
such restrictions, which may rapidly change
or diverge across jurisdictions and, in some
cases, conflict with local laws of other
jurisdictions. Failure of a financial
institution to ensure compliance with such
laws could have serious legal, financial and
reputational consequences for the institution.
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Financial review
A review of the Group’s performance, including
the key performance indicators, and the contribution of each
of our businesses to the overall performance of the Group.
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Key performance indicators
In assessing the financial performance of the Group, management uses a range of KPIs which focus on the Group’s financial strength, the
delivery of sustainable returns and cost management. KPIs reflect the targets and ambitions followed during 2025.
Non-IFRS performance measures
The Group’s management believes that the non-IFRS performance measures included in this document provide valuable information to the
readers of the financial statements as they enable the reader to identify a more consistent basis for comparing the businesses’ performance
between financial periods, and provide more detail concerning the elements of performance which the managers of these businesses are most
directly able to influence or are relevant for an assessment of the Group.
They also reflect an important aspect of the way in which operating targets are defined and performance is monitored by management.
However, any non-IFRS performance measures in this document are not a substitute for IFRS measures and readers should consider the
IFRS measures as well. Refer to the non-IFRS performance measures section for further information and calculations of non-IFRS
performance measures included throughout this section and the most directly comparable IFRS measures.
Definition
Why is it important and how the Group performed
Common Equity Tier 1 (CET1)
ratio
Capital requirements are part of the
regulatory framework governing how banks
and depository institutions are supervised.
Capital ratios express a bank’s capital as a
percentage of its risk weighted assets
(RWAs) as defined by the PRA.
CET1 ratio is a measure of capital as defined
within the Definition of Capital section of
the PRA's Prudential and Resolution Policy -
Banking Index.
The Group’s capital management objective is to maximise
shareholder value by prudently managing the level and mix of
its capital to: ensure the Group and all of its subsidiaries are
appropriately capitalised relative to their regulatory minimum
and stressed capital requirements, support the Group’s risk
appetite, growth and strategic options, while seeking to
maintain a robust credit proposition for the Group.
The CET1 ratio increased to 14.3%  (December 2024: 13.6%),
as CET1 capital increased by £2.5bn to £51.1bn and RWAs
decreased by £1.4bn to £356.8bn.
Taking into account the £1.0bn share buyback announced at
FY25 Results, the CET1 ratio as at 31 December 2025 would
be reduced to 14.0% (at the top-end of the 13-14% target
range).
Group target: a CET1 ratio in the range of 13-14%.1
CET1 ratio
14.3%
2024: 13.6%
2023: 13.8%
Return on average shareholders’
equity (RoE)
RoE is calculated as profit after tax
attributable to ordinary shareholders, as a
proportion of average shareholders’ equity
excluding non-controlling interests and other
equity instruments.
This measure indicates the return generated by the
management of the business based on shareholders' equity.
RoE for the Group was 9.8% (2024: 9.1%, 2023: 7.6%).
Group RoE
9.8%
2024: 9.1%
2023: 7.6%
Return on average tangible
shareholders’ equity (RoTE)
RoTE is calculated as Group attributable
profit, as a proportion of average tangible
shareholders’ equity.
This measure indicates the return generated by the
management of the business based on ordinary shareholders’
tangible equity. Achieving a target RoTE demonstrates the
organisation’s ability to execute its strategy and align
management’s interests with the shareholders’. RoTE lies at
the heart of the Group’s capital allocation and performance
management process.
The Group performed in line with RoTE guidance in 2025.
Statutory Group RoTE was 11.3% (FY24: 10.5%). All
divisions delivered double-digit RoTE in FY25
2025 Group guidance: RoTE of c.11%1
2026: targeting Group RoTE2 of greater than 12%3
Group RoTE                                           
11.3%
                                                             
2024: 10.5%
2023: 9.0%
Notes:
1Group RoTE guidance was updated at Q325 Results, from c.11% to greater than 11%.
2Management does not assess forward-looking “return on equity” (target RoE) as a performance indicator of the business, and therefore reconciliation of the
forward-looking non IFRS measure “return on tangible equity” (target RoTE) to an equivalent IFRS measure is not available without unreasonable efforts.
3Our targets and guidance are based on management's current expectations as to the macroeconomic environment and the business and are subject to change.
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Key performance indicators (continued)
Definition
Why is it important and how the Group performed
Total operating expenses
Barclays views total operating expenses as a key strategic area
for banks; those who actively manage costs and control them
effectively will gain a strong competitive advantage.
Group total operating expenses increased to £17.7bn  (2024:
£16.7bn). Group operating costs, which exclude litigation and
conduct charges and UK regulatory levies, increased to
£17.0bn (FY24: £16.2bn), reflecting Tesco Bank run rate and
integration costs, further investment spend, business growth,
and inflation, partially offset by c.£700m of cost efficiency
savings.
Litigation and conduct charges of £0.4bn (FY24: £0.2bn),
included a £235m charge for motor finance redress in Q325.
Total operating expenses
£17.7bn
2024: £16.7bn
2023: £16.9bn
Cost: income ratio
Total operating expenses divided by total
income.
This is a measure management uses to assess the productivity
of the business operations. Managing the cost base is a key
execution priority for management and includes a review of
all categories of discretionary spending and an analysis of how
we can run the business to ensure that costs increase at a
slower rate than income.
The Group cost: income ratio was 61% (2024: 62%), in line
with our guidance of c.61%, driven by continued cost
discipline and positive operating leverage.
2025 Group target: a cost:income ratio of c.61%.
2026: targeting Group cost:income ratio of high 50s
in percentage terms.1
Cost: income ratio
61%
2024: 62%
2023: 67%
Note:
1Our targets and guidance are based on management's current expectations as to the macroeconomic environment and the business and are subject to change.
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Consolidated summary income statement
2025
2024¹
2023
2022
2021
For the year ended 31 December
£m
£m
£m
£m
£m
Interest income
36,189
38,326
35,075
19,096
11,240
Interest expense
(21,688)
(25,390)
(22,366)
(8,524)
(3,167)
Net interest income
14,501
12,936
12,709
10,572
8,073
Fee and commission income
11,282
10,847
10,121
9,637
9,880
Fee and commission expense
(3,784)
(3,600)
(3,592)
(3,038)
(2,206)
Net fee and commission income
7,498
7,247
6,529
6,599
7,674
Other income
7,141
6,605
6,140
7,785
6,193
Total income
29,140
26,788
25,378
24,956
21,940
Operating costs
(17,040)
(16,195)
(16,714)
(14,957)
(14,092)
UK regulatory levies
(313)
(320)
(180)
(176)
(170)
Litigation and conduct
(392)
(220)
(37)
(1,597)
(397)
Total operating expenses
(17,745)
(16,735)
(16,931)
(16,730)
(14,659)
Other net income/(expenses)
23
37
(9)
6
260
Profit before impairment
11,418
10,090
8,438
8,232
7,541
Credit impairment (charges)/releases
(2,279)
(1,982)
(1,881)
(1,220)
653
Profit before tax
9,139
8,108
6,557
7,012
8,194
Tax charge
(1,926)
(1,752)
(1,234)
(1,039)
(1,138)
Profit after tax
7,213
6,356
5,323
5,973
7,056
Non-controlling interests
(41)
(49)
(64)
(45)
(47)
Other equity instrument holders
(997)
(991)
(985)
(905)
(804)
Attributable profit
6,175
5,316
4,274
5,023
6,205
Selected financial statistics
Basic earnings per ordinary share
43.8p
36.0p
27.7p
30.8p
36.5p
Diluted earnings per ordinary share
42.3p
34.8p
26.9p
29.8p
35.6p
Return on average shareholders’ equity
9.8%
9.1%
7.6%
8.9%
11.2%
Return on average tangible shareholders’ equity
11.3%
10.5%
9.0%
10.4%
13.1%
Cost: income ratio
61%
62%
67%
67%
67%
The financial information above is extracted from the published accounts. This information should be read together with the information
included in the accompanying consolidated financial statements.
1Q424 and FY24 included the £556m day 1 gain from the acquisition of Tesco Bank.
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Consolidated summary income statement
2025 compared to 2024
•Barclays delivered a profit before tax of £9,139m (FY24: £8,108m), RoE of 9.8%, (FY24: 9.1%), RoTE of 11.3% (FY24: 10.5%) and
EPS of 43.8p (FY24: 36.0p)
•The Group has a diverse income profile across businesses and geographies. The year-on-year appreciation of average GBP against USD
negatively impacted income and profits, and positively impacted credit impairment charges and total operating expenses
•Group income increased 9% to £29,140m driven by higher structural hedge income, higher income in Global Markets across FICC and
Equities, Tesco Bank NII and lending growth, partially offset by the non-repeat of the £556m day 1 gain from the acquisition of Tesco
Bank in the prior year
•Group total operating expenses increased to £17,745m (FY24: £16,735m)
•Group operating costs increased 5% to £17,040m, reflecting Tesco Bank run rate and integration costs, further investment spend, business
growth and inflation, partially offset by c.£700m of cost efficiency savings
•FY25 total structural cost actions of £285m (FY24: £273m) with Q425 structural cost actions of £90m (Q424: £110m)
•Litigation and conduct charges of £392m (FY24: £220m), included a £235m charge for motor finance redress in Q325
•Credit impairment charges increased to £2,279m (FY24: £1,982m), primarily driven by the impact of the GM portfolio acquisition, an IB
single name charge and elevated US macroeconomic uncertainty. Total coverage ratio remained stable at 1.2% (December 2024: 1.2%)
•The effective tax rate (ETR) was 21.1% (FY24: 21.6%). The 2025 ETR included tax relief on payments made under Additional Tier 1
(AT1) instruments and on holdings of inflation-linked government bonds
•Attributable profit was £6,175m (FY24: £5,316m)
Please refer to the Financial review section in the Annual Report on Form 20-F for the year ended 31 December 2024 for a comparative
discussion of the 2024 financial results compared to 2023.
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Consolidated summary balance sheet
2025
2024
2023
2022
2021
As at 31 December
£m
£m
£m
£m
£m
Assets
Cash and balances at central banks
229,752
210,184
224,634
256,351
238,574
Cash collateral and settlement balances
130,532
119,843
108,889
112,597
92,542
Debt securities at amortised cost
68,475
68,210
56,749
45,487
31,831
Loans and advances at amortised cost to banks
8,638
8,327
9,459
10,015
9,698
Loans and advances at amortised cost to customers
352,885
337,946
333,288
343,277
319,922
Reverse repurchase agreements and other similar secured lending at
amortised cost
17,622
4,734
2,594
776
3,227
Trading portfolio assets
190,061
166,453
174,605
133,813
147,035
Financial assets at fair value through the income statement
186,857
193,734
206,651
213,568
191,972
Derivative financial instruments
252,459
293,530
256,836
302,380
262,572
Financial assets at fair value through other comprehensive income
74,394
78,059
71,836
65,062
61,753
Other assets
32,490
37,182
31,946
30,373
25,159
Total assets
1,544,165
1,518,202
1,477,487
1,513,699
1,384,285
Liabilities
Deposits at amortised cost from banks
20,413
13,203
14,472
19,979
17,819
Deposits at amortised cost from customers
565,200
547,460
524,317
525,803
501,614
Cash collateral and settlement balances
117,583
106,229
94,084
96,927
79,371
Repurchase agreements and other similar secured borrowings at
amortised cost
25,170
39,415
41,601
27,052
28,352
Debt securities in issue
119,033
92,402
96,825
112,881
98,867
Subordinated liabilities
12,954
11,921
10,494
11,423
12,759
Trading portfolio liabilities
57,737
56,908
58,669
72,924
54,169
Financial liabilities designated at fair value
294,108
282,224
297,539
271,637
250,960
Derivative financial instruments
240,808
279,415
250,044
289,620
256,883
Other liabilities
12,923
16,544
17,578
16,193
13,450
Total liabilities
1,465,929
1,445,721
1,405,623
1,444,439
1,314,244
Equity
Called up share capital and share premium
4,178
4,186
4,288
4,373
4,536
Other equity instruments
12,725
12,075
13,259
13,284
12,259
Other reserves
1,628
(468)
(77)
(2,192)
1,770
Retained earnings
59,253
56,028
53,734
52,827
50,487
Total equity excluding non-controlling interests
77,784
71,821
71,204
68,292
69,052
Non-controlling interests
452
660
660
968
989
Total equity
78,236
72,481
71,864
69,260
70,041
Total liabilities and equity
1,544,165
1,518,202
1,477,487
1,513,699
1,384,285
Net asset value per ordinary share
469p
414p
382p
347p
339p
Tangible net asset value per share
409p
357p
331p
295p
291p
Number of ordinary shares of Barclays PLC (in millions)
13,867
14,420
15,155
15,871
16,752
Year-end USD exchange rate
1.34
1.25
1.28
1.20
1.35
Year-end EUR exchange rate
1.15
1.21
1.15
1.13
1.19
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Balance sheet commentary
2025 compared to 2024
Total assets
Total assets increased £26.0bn to £1,544.2bn.
Cash and balances at central banks increased by £19.6bn to £229.8bn primarily driven by a higher liquidity pool, funded by increased
wholesale funding and deposit growth across businesses.
Loans and advances at amortised cost to banks and customers increased £15.3bn to £361.5bn driven by an increase in Barclays UK and
UKCB lending, reflecting growth in mortgages and cards lending in Retail Banking and the strategic focus to grow customer lending in
UKCB.
Reverse repurchase agreements and other similar secured lending at amortised cost increased £12.9bn to £17.6bn due to growth in secured
financing balances.
Trading portfolio assets increased £23.6bn to £190.1bn driven by increased trading activity to facilitate client demand in Global Markets,
partially offset by the strengthening of spot GBP against USD.
Financial assets at fair value through the income statement decreased £6.9bn to £186.9bn as underlying growth in financing balances were
more than offset by increased netting opportunities and the strengthening of spot GBP against USD.
Derivative financial instrument assets decreased £41.1bn to £252.5bn primarily driven by a reduction in mark-to-market on FX derivatives
and strengthening of spot GBP against USD, partially offset by an increase in equity derivatives.
Total liabilities
Total liabilities increased £20.2bn to £1,465.9bn.
Deposits  at amortised cost to banks and customers increased £25.0bn to £585.6bn driven by deposit growth in International Corporate Bank,
treasury and UKCB, partially offset by the strengthening of spot GBP against USD.
Derivative financial instrument liabilities decreased £38.6bn to £240.8bn primarily driven by a reduction in mark-to-market on FX
derivatives and strengthening of spot GBP against USD, partially offset by an increase in equity derivatives.
Financial liabilities designated at fair value increased £11.9bn to £294.1bn driven by increase in client activity and growth in financing
balances partially offset by increased netting opportunities and the strengthening of spot GBP against USD.
Total shareholders’ equity
Total shareholders’ equity increased £6.0bn to £77.8bn.
Retained earnings increased £3.3bn to £59.3bn, mainly due to profits of £6.2bn and net movements on employee share schemes of £0.5bn
offset by share repurchases of £2.2bn and dividends of £1.2bn.
Other equity instruments increased to £12.7bn, due to issuance of four AT1 instruments (£3.8bn) partially offset by three redemptions
(£3.1bn).  AT1 securities are perpetual subordinated contingent convertible securities structured to qualify as AT1 instruments under
prevailing capital rules applicable as at the relevant issue date.
Other reserves increased by £2.1bn during the year, resulting in a closing balance of a £1.6bn gain. This change was mainly due to a £2.3bn
gain in the cash flow hedging reserve driven by fair value gains on interest rate swaps from a decrease in GBP and USD forward curves, and
transferred losses from de-designated hedges,  Additional significant movements within other reserves included a £0.8bn gain in the fair
value through other comprehensive income (FVOCI) reserve, reducing the loss to £1.1bn. This was largely due to a decrease in the USD
rates curve and a tightening of the Euro asset swap spread. These gains were partially offset by a £1.1bn loss in the currency translation
reserve which resulted in a closing accumulated gain of £2.5bn, principally reflecting movements in USD exchange rates.
Net asset value per share increased to 469p (December 2024: 414p).
TNAV per share increased to 409p (December 2024: 357p) as EPS of 43.8p, and a 16p benefit from the cash flow hedging reserve were
partially offset by an 8p reduction from dividends paid during FY25. The impact of the share buybacks executed throughout 2025 was
broadly neutral to TNAV per share due to an increase in the Barclays share price.
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Analysis of results by business
Barclays UK
2025
2024¹
2023
£m
£m
£m
Income statement information
Net interest income
7,653
6,627
6,431
Net fee, commission and other income
1,055
1,647
1,156
Total income
8,708
8,274
7,587
Operating costs
(4,746)
(4,235)
(4,393)
UK regulatory levies
(85)
(78)
(30)
Litigation and conduct
(51)
(16)
8
Total operating expenses
(4,882)
(4,329)
(4,415)
Other net income
—
—
—
Profit before impairment
3,826
3,945
3,172
Credit impairment charges
(413)
(365)
(304)
Profit before tax
3,413
3,580
2,868
Attributable profit
2,443
2,465
1,962
Performance measures
Return on average allocated equity
15.5%
16.9%
14.0%
Return on average allocated tangible equity
20.7%
23.1%
19.2%
Average allocated equity
£15.8bn
£14.6bn
£14.0bn
Average allocated tangible equity
£11.8bn
£10.7bn
£10.2bn
Cost: income ratio
56%
52%
58%
Loan loss rate (bps)
18
16
14
Net interest margin
3.63%
3.29%
3.13%
Key facts
UK mortgage balances
£172.4bn
£163.1bn
£163.5bn
Mortgage gross lending flow
£34.3bn
£23.9bn
£22.7bn
Average LTV of mortgage portfolio2
55%
53%
54%
Average LTV of new mortgage lending2
70%
66%
63%
Number of branches
206
221
306
Digitally active customers3
13.9m
13.4m
12.7m
30 day arrears rate - total UK cards
0.8%
0.7%
0.9%
90 day arrears rate - total UK cards
0.2%
0.2%
0.2%
Number of employees (full time equivalent)
17,900
18,000
6,800
Balance sheet information
Loans and advances to customers at amortised cost
£216.5bn
£207.7bn
£202.8bn
Total assets
£299.6bn
£299.8bn
£293.1bn
Customer deposits at amortised cost
£244.6bn
£244.2bn
£241.1bn
Loan: deposit ratio
94%
92%
92%
Risk weighted assets
£85.8bn
£84.5bn
£73.5bn
Notes:
1Q424 and FY24 included the day 1 impacts from the acquisition of Tesco Bank: total income gain of £556m, credit impairment charges of £209m, and profit before
tax benefit of £347m.
2Average loan to value (LTV) of mortgages is balance weighted and reflects both residential and buy-to-let (BTL) mortgage portfolios within the Home Loans
portfolio.
3Excludes Tesco Bank.
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Analysis of results by business (continued)
Analysis of Barclays UK
2025
2024¹
2023
£m
£m
£m
Analysis of total income
Retail Banking
6,582
6,270
5,693
Business Banking
2,126
2,004
1,894
Total income
8,708
8,274
7,587
Analysis of credit impairment (charges)/releases
Retail Banking
(374)
(394)
(332)
Business Banking
(39)
29
28
Total credit impairment charges
(413)
(365)
(304)
Analysis of loans and advances to customers at amortised cost
Retail Banking
£198.6bn
£188.0bn
£179.8bn
Business Banking
£17.9bn
£19.7bn
£23.0bn
Total loans and advances to customers at amortised cost
£216.5bn
£207.7bn
£202.8bn
Analysis of customer deposits at amortised cost
Retail Banking
£192.7bn
£191.4bn
£185.4bn
Business Banking
£51.9bn
£52.8bn
£55.7bn
Total customer deposits at amortised cost
£244.6bn
£244.2bn
£241.1bn
2025 compared to 2024
•Profit before tax decreased 5% to £3,413m. Barclays UK delivered a RoE of 15.5% (FY24:16.9%) and  RoTE of 20.7% (FY24: 23.1%)
supported by robust income, the integration of Tesco Bank, disciplined cost management and normalising levels of impairment
underpinned by strong asset quality
•Total income increased 5% to £8,708m. NII increased 15% to £7,653m, as higher structural hedge income and the impact from Tesco
Bank were partially offset by retail deposit dynamics. Net fee, commission and other income decreased 36% to £1,055m primarily driven
by the non-repeat of the day 1 gain from the acquisition of Tesco Bank
•Total operating expenses increased 13% to £4,882m, driven by Tesco Bank run and integration costs, and inflation. Ongoing efficiency
savings continue to be reinvested, to drive sustainable improvement to the cost: income ratio
•Credit impairment charges were £413m (FY24: £365m), underpinned by balance growth and stable credit performance. The UK cards 30
and 90 day arrears rates were 0.8% (Q424: 0.7%) and 0.2% (Q424: 0.2%) respectively. The UK cards total coverage ratio decreased to
4.3% (December 2024: 4.8%) driven by resilient customer behaviour
•Loans and advances to customers at amortised cost increased £8.8bn to £216.5bn, primarily driven by growth in mortgages and cards
lending in Retail Banking, partially offset by continued repayment of government scheme lending in Business Banking
•Customer deposits at amortised cost increased by £0.4bn to £244.6bn, driven by an increase in Retail Banking deposits, partially offset by
a reduction in Business Banking current accounts. The loan:deposit ratio remained broadly stable at 94% (December 2024: 92%)
•RWAs increased to £85.8bn (December 2024: £84.5bn) primarily due to growth in mortgages and cards lending in Retail Banking,
partially offset by securitisations
Note:
1FY24 included the day 1 impacts from the acquisition of Tesco Bank: total income gain of £556m, credit impairment charges of £209m, and profit before tax benefit
of £347m
Please refer to the Financial review section in the Annual Report on Form 20-F for the year ended 31 December 2024 for a comparative
discussion of the 2024 financial results compared to 2023.
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Analysis of results by business (continued)
Barclays UK Corporate Bank
2025
2024
2023
£m
£m
£m
Income statement information
Net interest income
1,480
1,206
1,160
Net fee, commission, trading and other income
584
574
610
Total income
2,064
1,780
1,770
Operating costs
(989)
(935)
(905)
UK regulatory levies
(29)
(37)
(8)
Litigation and conduct
(39)
(1)
1
Total operating expenses
(1,057)
(973)
(912)
Other net expenses
—
—
(3)
Profit before impairment
1,007
807
855
Credit impairment (charges)/releases
(37)
(76)
27
Profit before tax
970
731
882
Attributable profit
648
490
584
Performance measures
Return on average allocated equity
18.9%
16.0%
20.5%
Return on average allocated tangible equity
18.9%
16.0%
20.5%
Average allocated equity
£3.4bn
£3.1bn
£2.9bn
Average allocated tangible equity (£bn)
£3.4bn
£3.1bn
£2.9bn
Cost: income ratio
51%
55%
52%
Loan loss rate (bps)
12
29
(10)
Key facts
Number of employees (full time equivalent)
1,900
1,900
1,800
Balance sheet information
Loans and advances to customers at amortised cost
£30.0bn
£25.4bn
£26.4bn
Deposits at amortised cost
£88.7bn
£83.1bn
£84.9bn
Risk weighted assets
£26.5bn
£23.9bn
£20.9bn
Analysis of total income
£m
£m
£m
Corporate lending
357
267
262
Transaction banking
1,707
1,513
1,508
Total income
2,064
1,780
1,770
2025 compared to 2024
•Profit before tax increased 33% to £970m. UKCB delivered a RoE of 18.9% (FY24: 16.0%), RoTE of 18.9% (FY24: 16.0%), as increased
income from higher average deposit and lending balances was partially offset by continued investment and higher RWAs to support
future growth ambitions
•Total income increased 16% to £2,064m, NII increased 23% to £1,480m, driven by higher average deposit and lending balances, and
higher structural hedge income. Net fee, commission, trading and other income was broadly stable at £584m
•Total operating expenses increased 9% to £1,057m, including a litigation and conduct charge of £39m in Q225. Operating costs increased
6% to £989m, reflecting higher investment spend to support business growth ambitions, with ongoing efficiency savings offsetting
inflationary headwinds
•Credit impairment charges were £37m (FY24: £76m), reflecting stable underlying credit performance and limited single name charges
•Loans and advances to customers at amortised cost increased to £30.0bn (December 2024: £25.4bn), reflecting the strategic focus to grow
lending
•Deposits at amortised cost increased to £88.7bn (December 2024: £83.1bn), driven by an inflow of balances from new and existing clients
•RWAs increased to £26.5bn (December 2024: £23.9bn), reflecting higher client lending limits and growth in lending balances
Please refer to the Financial review section in the Annual Report on Form 20-F for the year ended 31 December 2024 for a comparative
discussion of the 2024 financial results compared to 2023.
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Analysis of results by business (continued)
Barclays Private Bank and Wealth Management
2025
2024
2023
£m
£m
£m
Income statement information
Net interest income
799
767
768
Net fee, commission and other income
581
542
440
Total income
1,380
1,309
1,208
Operating costs
(994)
(911)
(795)
UK regulatory levies
(10)
(9)
(4)
Litigation and conduct
(9)
—
2
Total operating expenses
(1,013)
(920)
(797)
Other net income
—
—
—
Profit before impairment
367
389
411
Credit impairment charges
8
(6)
(4)
Profit before tax
375
383
407
Attributable profit
291
288
330
Performance measures
Return on average allocated equity
24.3%
25.7%
29.9%
Return on average allocated tangible equity
26.3%
28.1%
32.7%
Average allocated equity
£1.2bn
£1.1bn
£1.1bn
Average allocated tangible equity (£bn)
£1.1bn
£1.0bn
£1.0bn
Cost: income ratio
73%
70%
66%
Loan loss rate (bps)
(5)
4
3
Key facts
Net new assets under management1
£3.3bn
£3.7bn
Number of employees (full time equivalent)
2,100
1,900
2,100
Balance sheet information
Loans and advances to customers at amortised cost
£14.7bn
£14.5bn
£13.6bn
Deposits at amortised cost
£72.0bn
£69.5bn
£60.3bn
Risk weighted assets
£8.0bn
£7.9bn
£7.2bn
Invested assets2
£140.6bn
£124.6bn
£108.8bn
Of which
Assets under management1
£52.9bn
£47.7bn
£41.7bn
Assets under supervision1
£87.7bn
£76.9bn
£67.1bn
Client assets and liabilities3
£227.6bn
£208.9bn
£182.9bn
2025 compared to 2024
•Profit before tax decreased 2% to £375m with RoE of 24.3% (FY24: 25.7%) and RoTE of 26.3% (FY24: 28.1%). The business continues
to see an inflow of new client balances across deposits, lending and investments reflecting strong product offering and client engagement,
as well as ongoing investment to support future growth and efficiency ambitions
•Total income increased 5% to £1,380m, driven by growth in deposit, invested asset and loan balances from net new inflows and market
movements
•Total operating expenses increased 10% to £1,013m, reflecting higher investment spend to support business growth ambitions, with
ongoing efficiency savings offsetting inflationary headwinds
•Client assets and liabilities increased £18.7bn to £227.6bn, driven by net new inflows of invested assets, deposits and loan balances and
market movements, partially offset by FX impact
•RWAs were broadly stable at £8.0bn (December 2024: £7.9bn)
Notes:
1Refer to page 373 for further information on net new assets under management, assets under management and assets under supervision.
2Invested assets (held off-balance sheet) represent assets under management and supervision. Uninvested cash held under an investment mandate and reported within
deposits is excluded from invested assets.
3Client assets and liabilities refers to deposits, lending and invested assets.
Please refer to the Financial review section in the Annual Report on Form 20-F for the year ended 31 December 2024 for a comparative
discussion of the 2024 financial results compared to 2023.
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Analysis of results by business (continued)
Barclays Investment Bank
2025
2024
2023
£m
£m
£m
Income statement information
Net interest income
1,334
1,031
1,393
Net trading income
7,197
6,241
6,040
Net fee, commission and other income
4,524
4,533
3,602
Total income
13,055
11,805
11,035
Operating costs
(7,927)
(7,666)
(7,619)
UK regulatory levies
(181)
(187)
(123)
Litigation and conduct
(28)
(55)
5
Total operating expenses
(8,136)
(7,908)
(7,737)
Other net income
—
—
—
Profit before impairment
4,919
3,897
3,298
Credit impairment charges
(305)
(123)
(102)
Profit before tax
4,614
3,774
3,196
Attributable profit
3,092
2,513
2,041
Performance measures
Return on average allocated equity
10.6%
8.5%
7.0%
Return on average allocated tangible equity
10.6%
8.5%
7.0%
Average allocated equity
£29.1bn
£29.7bn
£29.0bn
Average allocated tangible equity (£bn)
£29.1bn
£29.7bn
£29.0bn
Income over average risk weighted assets
6.6%
5.8%
5.5%
Cost: income ratio
62%
67%
70%
Loan loss rate (bps)
23
10
9
Key facts
Number of employees (full time equivalent)
7,200
7,100
7,100
Balance sheet information
Loans and advances to customers at amortised cost
£70.0bn
£69.7bn
£62.7bn
Loans and advances to banks at amortised cost
£7.4bn
£6.8bn
£7.3bn
Debt securities at amortised cost
£52.9bn
£47.9bn
£38.9bn
Loans and advances at amortised cost
£130.3bn
£124.4bn
£108.9bn
Trading portfolio assets
£189.5bn
£166.1bn
£174.5bn
Derivative financial instrument assets
£251.5bn
£291.6bn
£255.1bn
Financial assets at fair value through the income statement
£183.6bn
£190.4bn
£202.5bn
Cash collateral and settlement balances
£121.6bn
£111.1bn
£102.3bn
Deposits at amortised cost
£156.1bn
£140.5bn
£132.7bn
Derivative financial instrument liabilities
£240.6bn
£279.0bn
£249.7bn
Risk weighted assets
£196.7bn
£198.8bn
£197.3bn
Analysis of total income
£m
£m
£m
FICC
5,429
4,667
4,845
Equities
3,225
2,875
2,373
Global Markets
8,654
7,542
7,218
Advisory
676
661
593
Equity capital markets
278
351
219
Debt capital markets
1,510
1,492
1,148
Banking fees and underwriting
2,464
2,504
1,960
Corporate lending
247
153
213
Transaction banking
1,690
1,606
1,644
International Corporate Bank
1,937
1,759
1,857
Investment Banking
4,401
4,263
3,817
Total income
13,055
11,805
11,035
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Analysis of results by business (continued)
2025 compared to 2024
•IB has a diverse income profile across businesses and geographies. The 3% appreciation of average GBP against USD adversely impacted
income and profits, and positively impacted credit impairment charges and total operating expenses
•Profit before tax increased to £4,614m (FY24: £3,774m). RoE of 10.6% (FY24:8.5%) and RoTE of 10.6% (FY24: 8.5%), were driven by
strong performance in Global Markets and the International Corporate Bank, whilst maintaining cost and capital discipline, driving
positive operating jaws and improved RWA productivity
•Total income increased 11% to £13,055m, including adverse average FX impacts
•Global Markets income increased 15% to £8,654m across FICC and Equities
•FICC income increased 16% to £5,429m, reflecting continued support provided to clients through a range of environments, including a
strong performance in Macro, Securitised products and Credit, and sustained strength in Fixed Income Financing
•Equities income increased 12% to £3,225m (up 17% excluding the prior year £125m fair value gain on Visa B shares in Q124), reflecting
growth in Prime Financing due to increased client balances and Cash from strong client activity across products
•Investment Banking income increased 3% to £4,401m
◦Banking fees and underwriting income decreased 2% to £2,464m, primarily driven by a 21% decline in Equity Capital Markets fees due
to a strong prior year comparator, which included a large UK rights issue in Q224, partially offset by Debt Capital Markets and Advisory
◦International Corporate Bank income increased 10% to £1,937m. Corporate lending income increased to £247m due to net gains on fair
value lending and cost of hedging (c.£130m)1. Transaction banking income increased 5% to £1,690m, as higher income from growth in
deposit balances was partially offset by margin compression due to change in deposits product mix
•Total operating expenses increased 3% to £8,136m, driven by inflationary headwinds, higher performance costs and expenses associated
with supporting the business strategy, partially offset by efficiency savings and FX
•Credit impairment charges were £305m (FY24: £123m), primarily driven by a single name charge in Q325 and elevated US
macroeconomic uncertainty booked in Q125
•Loans and advances at amortised costs increased to £130.3bn (December 2024: £124.4bn) driven by increased investment in debt
securities in treasury
•Trading portfolio assets increased to £189.5bn (December 2024: £166.1bn) driven by increased trading activity to facilitate client demand
in Global Markets, partially offset by the strengthening of spot GBP against USD
•Financial assets at fair value through the income statement decreased to £183.6bn (December 2024: £190.4bn) as underlying growth in
financing balances were more than offset by increased netting opportunities and the strengthening of spot GBP against USD
•Derivative financial instrument assets decreased to £251.5bn (December 2024: £291.6bn) and liabilities decreased to £240.6bn (December
2024: £279.0bn) primarily driven by a reduction in mark-to-market on FX derivatives and strengthening of spot GBP against USD,
partially offset by an increase in equity derivatives
•Deposits at amortised cost increased to £156.1bn (December 2024: £140.5bn) driven by growth in deposits across International Corporate
Bank and treasury, partially offset by the strengthening of spot GBP against USD
•RWAs were broadly stable at £196.7bn (December 2024: £198.8bn) mainly driven by business activity as we continued to support clients
through a range of environments, offset by the strengthening of spot GBP against USD
Note:
1FY25 included c.£45m of fair value gains on lending and cost of hedging. FY24 included c.£85m of fair value losses on leverage finance lending.
Please refer to the Financial review section in the Annual Report on Form 20-F for the year ended 31 December 2024 for a comparative
discussion of the 2024 financial results compared to 2023.
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Analysis of results by business (continued)
Barclays US Consumer Bank
2025
2024
2023
£m
£m
£m
Income statement information
Net interest income
2,820
2,659
2,604
Net fee, commission and other income
861
667
664
Total income
3,681
3,326
3,268
Operating costs
(1,637)
(1,612)
(1,650)
UK regulatory levies
—
—
—
Litigation and conduct
(8)
(14)
(6)
Total operating expenses
(1,645)
(1,626)
(1,656)
Other net income
—
—
—
Profit before impairment
2,036
1,700
1,612
Credit impairment charges
(1,521)
(1,293)
(1,438)
Profit before tax
515
407
174
Attributable profit
390
302
131
Performance measures
Return on average allocated equity
9.5%
8.1%
3.4%
Return on average allocated tangible equity
11.0%
9.1%
4.1%
Average allocated equity
£4.1bn
£3.7bn
£3.8bn
Average allocated tangible equity
£3.5bn
£3.3bn
£3.2bn
Cost: income ratio
45%
49%
51%
Loan loss rate (bps)
496
431
514
Net interest margin
11.14%
10.65%
10.85%
Key facts
US cards 30 day arrears rate
3.0%
3.0%
2.9%
US cards 90 day arrears rate
1.6
1.6%
1.5%
US cards customer FICO score distribution1
<660
13%
12%
12%
>660
87%
88%
88%
End net receivables (reported) ($bn)
36.6
33.1
32.2
Number of employees (full time equivalent)
2,300
2,300
600
Balance sheet information
Loans and advances to customers at amortised cost
£21.1bn
£20.0bn
£24.2bn
Deposits at amortised cost
£24.2bn
£23.3bn
£19.7bn
Risk weighted assets
£27.4bn
£26.8bn
£24.8bn
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Analysis of results by business (continued)
2025 compared to 2024
•The 3% appreciation of average GBP against USD adversely impacted income and profits, and positively impacted credit impairment
charges and total operating expenses
•Profit before tax increased to £515m (FY24: £407m). RoE of 9.5% (FY24: 8.1%) and RoTE of 11.0% (FY24: 9.1%), reflected continued
operational progress, as increased income from business growth and higher net interest margins were partially offset by higher
impairment charges relating to the acquisition of the GM portfolio in August 2025 and macroeconomic uncertainty.
•Total income increased 11% to £3,681m, driven by organic business growth, the acquisition of the GM portfolio, increased purchase
activity, and a c.£40m one-off benefit related to partner rewards in Q425. NII increased 6% to £2,820m with a net interest margin (NIM)
of 11.14% (FY24: 10.65%), including business growth and repricing initiatives. Net fee, commission and other income increased 29% to
£861m driven by purchases, and fee growth
•Total operating expenses increased 1% to £1,645m, driven by partner-related expenses and supporting business growth, with ongoing
efficiency savings offsetting inflationary headwinds
•Credit impairment charges were £1,521m (FY24: £1,293m), driven by the impact from the acquisition of the GM portfolio and elevated
US macroeconomic uncertainty. The lower charge in prior year was influenced by the impact of credit risk management actions and
methodology enhancements. US cards 30 and 90 day arrears rates1 were 3.0% (Q424: 3.0%) and 1.6% (Q424: 1.6%) respectively. The
USCB total coverage ratio decreased to 11.1% (December 2024: 11.4%) due to the acquisition of the GM portfolio
•Loans and advances to customers at amortised cost increased to £21.1bn (December 2024: £20.0bn), reflecting the acquisition of the GM
portfolio and organic growth, partially offset by strengthening of spot GBP against USD
•Deposits at amortised cost increased to £24.2bn (December 2024: £23.3bn), with growth in retail savings which is in line with USCB's
ambition to grow core deposits, partially offset by the strengthening of spot GBP against USD
•RWAs increased to £27.4bn (December 2024: £26.8bn), reflecting the acquisition of the GM portfolio and organic growth, partially offset
by the strengthening of spot GBP against USD
Notes:
1Based on average open customer accounts.
2Including a co-branded card portfolio classified as assets held for sale.
Please refer to the Financial review section in the Annual Report on Form 20-F for the year ended 31 December 2024 for a comparative
discussion of the 2024 financial results compared to 2023.
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Analysis of results by business (continued)
Head Office
2025
2024
2023
£m
£m
£m
Income statement information
Net interest income
415
646
353
Net fee, commission and other income
(163)
(352)
157
Total income
252
294
510
Operating costs
(747)
(836)
(1,352)
UK regulatory levies
(8)
(9)
(14)
Litigation and conduct
(257)
(134)
(48)
Total operating expenses
(1,012)
(979)
(1,414)
Other net income/ (expenses)
23
37
(6)
Loss before impairment
(737)
(648)
(910)
Credit impairment charges
(11)
(119)
(60)
Loss before tax
(748)
(767)
(970)
Attributable loss
(689)
(742)
(774)
Performance measures
Average allocated equity
£9.3bn
£6.5bn
£5.0bn
Average allocated tangible equity
£5.7bn
£2.9bn
£1.1bn
Key facts
Number of employees (full time equivalent)
61,600
61,800
74,000
Balance sheet information
Risk weighted assets
£12.3bn
£16.2bn
£19.0bn
2025 compared to 2024
•Loss before tax was £748m (FY24: £767m)
•Total income decreased to £252m (FY24: £294m), primarily from the impact of the disposal of the German consumer finance business in
Q125 and a fair value write-down of a legacy portfolio, partially offset by the non-recurrence of the prior year loss on sale of the
performing Italian retail mortgage portfolio
•Total operating expenses increased to £1,012m (FY24: £979m), primarily driven by higher litigation and conduct charges including the
£235m charge for motor finance redress in FY25 (FY24: £90m) and the expense for the employee share grant announced at FY24 Results,
partially offset by the impact of the disposal of the German consumer finance business
•Credit impairment charges decreased to £11m (FY24: £119m), driven by the disposal of the German consumer finance business and non-
repeat of the prior year loss on sale of the non-performing Italian retail mortgage portfolio
•RWAs decreased to £12.3bn (December 2024: £16.2bn), driven by the disposal of the German consumer finance business and the
disposal of Barclays' joint venture interest in Entercard
Please refer to the Financial review section in the Annual Report on Form 20-F for the year ended 31 December 2024 for a comparative
discussion of the 2024 financial results compared to 2023.
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Non-IFRS performance measures
The Group’s management believes that the non-IFRS performance measures included in this document provide valuable information to the
readers of the financial statements as they enable the reader to identify a more consistent basis for comparing the businesses’ performance
between financial periods, and provide more detail concerning the elements of performance which the managers of these businesses are most
directly able to influence or are relevant for an assessment of the Group.
They also reflect an important aspect of the way in which operating targets are defined and performance is monitored by management.
However, any non-IFRS performance measures in this document are not a substitute for IFRS measures and readers should consider the
IFRS measures as well.
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Non-IFRS performance measures (continued)
Margins analysis
For the year ended 31 December
2025
2024
2023
Net
interest
income
Average
customer
assets
Net
interest
margin
Net
interest
income
Average
customer
assets
Net
interest
margin
Net
interest
income
Average
customer
assets
Net
interest
margin
£m
£m
%
£m
£m
%
£m
£m
%
Barclays UK
7,653
210,925
3.63
6,627
201,152
3.29
6,431
205,667
3.13
Barclays UK Corporate Bank
1,480
26,142
5.66
1,206
22,776
5.30
1,160
23,207
5.00
Barclays Private Bank and Wealth Management
799
14,827
5.39
767
13,983
5.49
768
13,935
5.51
Barclays US Consumer Bank1
2,820
25,313
11.14
2,659
24,978
10.65
2,604
23,999
10.85
Group excluding IB and Head Office1
12,752
277,207
4.60
11,259
262,889
4.28
10,963
266,808
4.11
Barclays Investment Bank
1,334
1,031
1,393
Head Office
415
646
353
Barclays Group Net interest income
14,501
12,936
12,709
Note:
1Includes average customer assets balances classified as held for sale.
The Group excluding IB and Head Office Net interest margin increased by 32 bps from 4.28% to 4.60% in 2025, due to higher structural
hedge income, partially offset by adverse product dynamics in deposits.
Structural hedge
The Group employs a structural hedge programme designed to stabilise NIM on fixed rate non-maturity balance sheet items that are
behaviourally stable. As interest rates move, such balances would otherwise drive material income volatility where there is a re-pricing
mismatch with floating rate assets.
The structural hedge predominantly covers non-interest-bearing current accounts and the fixed portion of instant access savings accounts as
well as equity, which are invested into either floating rate customer assets or balances at central banks, creating an exposure to changes in
interest rates. The structural hedge is executed via a portfolio of receive-fixed, pay variable interest rate swaps, with an amortising structure
so that a small portion matures and is reinvested each month at prevailing market rates. The pay-floating leg of the interest rate swaps nets
down a proportion of the receive-floating income from the customer assets, leaving a receive-fixed income stream from the structural hedge.
The purpose of the structural hedge is to smooth the Group NII through time. The floating leg of the swap will re-price immediately, whereas
the fixed rate yield on the portfolio reprices gradually, as a portion of the swap portfolio matures and the roll is re-invested onto new market
rates.
When interest rates are higher than our structural hedge yield, the pay-floating rate will typically be higher than our average receive-fixed
rate. In this scenario, when viewed in isolation, the structural hedge will be a net drag to Group NII. When floating rates are lower than our
structural hedge yield, the hedge in isolation will be a net benefit.
Since the receive-fixed swaps are booked for a specific term, an element of NII is ‘locked in’. The income stabilising feature of the structural
hedge provides greater net interest income certainty through the interest rate cycle.
The structural hedge is one component of a larger portfolio of interest rate risk management activities that includes non-structural hedging
(e.g. pay-fixed and receive-variable flows for asset hedging), and other offsetting flows. The net risk of these positions is executed externally
through interest rate swaps and managed for accounting risk (i.e. income volatility arising from the accounting mismatch of swaps at fair
value through profit and loss and underlying hedged items at amortised cost) within the cash flow hedging reserve1.
Overall the Group has external derivatives designated as cash flow hedges that hedge interest rate risk with a notional £114.6bn (December
2024: £105.6bn) which reflects the structural hedge notional of £236.1bn (December 2024: £232.3bn) netted with non-structural hedging
positions of £121.5bn (December 2024: £126.7bn). The majority of these interest rate swaps are cleared with Central Clearing Counterparties
and margined daily.
Economic risk management objectives and strategies have remained consistent. The stability of the hedgeable balances through 2025 have
supported the full reinvestment of maturing hedges, increasing the notional by £4bn, and an increase in the average hedge duration from c.3
to c.3.5 years, which further increase the stability of income.
Cash flow hedges on the net externalised risk position have likewise been adjusted through designation/de-designation activity throughout
the year, with associated reserve amounts recycled back to the income statement over the life of the respective designations.
Gross structural hedge contributions were £5,923m (2024: £4,708m). Gross structural hedge contributions represent the absolute interest
income earned on the fixed legs of the swaps in the structural hedge as the floating leg is offset by the base rate funding of the deposits.
Note:
1Structural hedging derivatives are a component of the net externalised interest rate risk. The net externalised risk position is managed within the cash flow hedging
reserve. Note 14 includes details of the net externalised interest rate risk position in "Interest Rate derivatives designated as cash flow hedges”
on page 372 and cash flow hedge of interest rate risk on page 377.
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Non-IFRS performance measures (continued)
Returns
For the year ended 31 December 2025
Return on average tangible  equity
Barclays UK
Barclays UK
Corporate
Bank
Barclays
Private Bank
and Wealth
Management
Barclays
Investment
Bank
Barclays US
Consumer
Bank
Head Office
Barclays
Group
£m
£m
£m
£m
£m
£m
£m
Attributable profit/(loss)
2,443
648
291
3,092
390
(689)
6,175
Average equity
£15.8bn
£3.4bn
£1.2bn
£29.1bn
£4.1bn
£9.3bn
£62.9bn
Average goodwill and intangibles
£(4.0)bn
—
£(0.1)bn
—
£(0.6)bn
£(3.6)bn
£(8.3)bn
Average tangible equity
£11.8bn
£3.4bn
£1.1bn
£29.1bn
£3.5bn
£5.7bn
£54.6bn
Return on average tangible equity
20.7%
18.9%
26.3%
10.6%
11.0%
n/m
11.3%
Barclays Group average tangible shareholder's equity based on a CET1 ratio of 13.5% was £53.6bn
For the year ended 31 December 2024
Return on average tangible equity
Barclays UK
Barclays UK
Corporate
Bank
Barclays
Private Bank
and Wealth
Management
Barclays
Investment
Bank
Barclays US
Consumer
Bank
Head Office
Barclays
Group
£m
£m
£m
£m
£m
£m
£m
Attributable profit/(loss)
2,465
490
288
2,513
302
(742)
5,316
Average equity
£14.6bn
£3.1bn
£1.1bn
£29.7bn
£3.7bn
£6.5bn
£58.7bn
Average goodwill and intangibles
£(3.9)bn
—
£(0.1)bn
—
£(0.4)bn
£(3.6)bn
£(8.0)bn
Average tangible equity
£10.7bn
£3.1bn
£1.0bn
£29.7bn
£3.3bn
£2.9bn
£50.7bn
Return on average tangible equity
23.1%
16.0%
28.1%
8.5%
9.1%
n/m
10.5%
For the year ended 31 December 2023
Return on average tangible equity
Barclays UK
Barclays UK
Corporate
Bank
Barclays
Private Bank
and Wealth
Management
Barclays
Investment
Bank
Barclays US
Consumer
Bank
Head Office
Barclays
Group
£m
£m
£m
£m
£m
£m
£m
Attributable profit/(loss)
1,962
584
330
2,041
131
(774)
4,274
Average equity
£14.0bn
£2.9bn
£1.1bn
£29.0bn
£3.8bn
£5.0bn
£55.8bn
Average goodwill and intangibles
£(3.8)bn
—
£(0.1)bn
—
£(0.6)bn
£(3.9)bn
£(8.4)bn
Average tangible equity
£10.2bn
£2.9bn
£1.0bn
£29.0bn
£3.2bn
£1.1bn
£47.4bn
Return on average tangible equity
19.2%
20.5%
32.7%
7.0%
4.1%
n/m
9.0%
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Non-IFRS performance measures (continued)
Reconciliation of total operating expenses to operating costs
2025
2024
2023
£m
£m
£m
Total operating expenses
(17,745)
(16,735)
(16,931)
UK regulatory levies
(313)
(320)
(180)
Litigation and conduct
(392)
(220)
(37)
Operating costs
(17,040)
(16,195)
(16,714)
Reconciliation of group net interest income excluding IB and Head Office
2025
2024
2023
£m
£m
£m
Total Barclays Group net interest income
14,501
12,936
12,709
Barclays Investment Bank
1,334
1,031
1,393
Head Office
415
646
353
Group NII excluding IB and Head Office
12,752
11,259
10,963
Tangible net asset value per share
2025
2024
2023
£m
£m
£m
Total equity excluding non-controlling interests
77,784
71,821
71,204
Other equity instruments
(12,725)
(12,075)
(13,259)
Shareholders' equity attributable to ordinary shareholders of the parent
65,059
59,746
57,945
Goodwill and intangibles
(8,284)
(8,275)
(7,794)
Tangible shareholders’ equity attributable to ordinary shareholders of the parent
56,775
51,471
50,151
Shares in issue1
13,867m
14,420m
15,155m
Net asset value per share
469p
414p
382p
Tangible net asset value per share
409p
357p
331p
Note:
1The number of shares of 13,867m as at 31 December 2025 is different from the 13,865m quoted in the 2 January 2026 announcement entitled “Total Voting Rights”
because the share buyback transaction executed on 30 December 2025 did not settle until 2 January 2026.
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Non-IFRS performance measures (continued)
Return on equity
Profit/(loss)
attributable to
ordinary equity
holders of the parent
Average equity
Return on average
equity
£m
bn
%
For the year ended 31 December 2025
Barclays UK
2,443
15.8
15.5
Barclays UK Corporate Bank
648
3.4
18.9
Barclays Private Bank and Wealth Management
291
1.2
24.3
Barclays Investment Bank
3,092
29.1
10.6
Barclays US Consumer Bank
390
4.1
9.5
Head Office
(689)
9.3
n/m
Barclays Group
6,175
62.9
9.8
For the year ended 31 December 2024
Barclays UK
2,465
14.6
16.9
Barclays UK Corporate Bank
490
3.1
16.0
Barclays Private Bank and Wealth Management
288
1.1
25.7
Barclays Investment Bank
2,513
29.7
8.5
Barclays US Consumer Bank
302
3.7
8.1
Head Office
(742)
6.5
n/m
Barclays Group
5,316
58.7
9.1
For the year ended 31 December 2023
Barclays UK
1,962
14.0
14.0
Barclays UK Corporate Bank
584
2.9
20.5
Barclays Private Bank and Wealth Management
330
1.1
29.9
Barclays Investment Bank
2,041
29.0
7.0
Barclays US Consumer Bank
131
3.8
3.4
Head Office
(774)
5.0
n/m
Barclays Group
4,274
55.8
7.6
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Appendix: Loan loss rate Calculations
For the year ended 31 December 2025
Loan loss rate
Barclays UK
Barclays UK
Corporate
Bank
Barclays
Private Bank
and Wealth
Management
Barclays
Investment
Bank
Barclays US
Consumer
Bank
Head Office
Barclays
Group
£m
£m
£m
£m
£m
£m
£m
Credit impairment (charges)/ releases
(413)
(37)
8
(305)
(1,521)
(11)
(2,279)
Gross loans and advances held at amortised cost
(including portfolios reclassified as held for sale)1
£231.9bn
£30.2bn
£15.1bn
£131.0bn
£30.6bn
£2.5bn
£441.3bn
Loan loss rate (bps)
18
12
(5)
23
496
n/m
52
For the year ended 31 December 2024
Loan loss rate
Barclays UK
Barclays UK
Corporate
Bank
Barclays
Private Bank
and Wealth
Management
Barclays
Investment
Bank
Barclays US
Consumer
Bank
Head Office
Barclays
Group
£m
£m
£m
£m
£m
£m
£m
Credit impairment charges
(365)
(76)
(6)
(123)
(1,293)
(119)
(1,982)
Gross loans and advances held at amortised cost
(including portfolios reclassified as held for sale)1
£227.5bn
£25.8bn
£14.7bn
£124.9bn
£30.0bn
£6.7bn
£429.6bn
Loan loss rate (bps)
16
29
4
10
431
n/m
46
For the year ended 31 December 2023
Loan loss rate
Barclays UK
Barclays UK
Corporate
Bank
Barclays
Private Bank
and Wealth
Management
Barclays
Investment
Bank
Barclays US
Consumer
Bank
Head Office
Barclays
Group
£m
£m
£m
£m
£m
£m
£m
Credit impairment (charges)/ releases
(304)
27
(4)
(102)
(1,438)
(60)
(1,881)
Gross loans and advances held at amortised cost
(including portfolios reclassified as held for sale)1
£223.3bn
£26.6bn
£13.8bn
£109.4bn
£28.0bn
£8.2bn
£409.3bn
Loan loss rate (bps)
14
(10)
3
9
514
n/m
46
Note:
1 Includes gross loans and advances to customers and banks, in addition to debt securities.
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Appendix: Income over RWAs Calculations
Income over RWAs
Barclays Investment Bank
Year ended
31.12.25
Year ended
31.12.24
Year ended
31.12.23
£m
£m
£m
Income
13,055
11,805
11,035
Average RWAs
£198.6bn
£202.7bn
£199.2bn
Income over average RWAs
6.6%
5.8%
5.5%
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Financial statements
Detailed analysis of our statutory accounts,
independently audited and providing in-depth
disclosure on the financial performance of the Group.
Page
Note
Consolidated financial statements
Notes to the financial statements
1
Financial performance and returns
2
3
4
5
6
Infrastructure, administrative and general expenses
7
8
9
10
11
Assets and liabilities held at fair value
12
13
14
15
16
17
18
Assets at amortised cost
and other investments
19
20
21
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Financial statements (continued)
Page
Note
Accruals, provisions, contingent
liabilities and legal proceedings
22
23
24
25
Capital instruments,
equity and reserves
26
27
28
29
Employee benefits
30
31
32
Scope of consolidation
33
34
35
36
37
Other disclosure matters
38
39
Assets and liabilities included in disposal group classified as held for sale
40
41
42
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Independent Auditor's Report
Report of Independent Registered Public Accounting Firm
To the Shareholders and Board of Directors Barclays PLC:
Opinions on the Consolidated Financial Statements and Internal Control Over Financial Reporting
We have audited the accompanying consolidated balance sheets of Barclays PLC and subsidiaries (the Company) as of December 31, 2025
and 2024, the related consolidated income statements, consolidated statements of comprehensive income, consolidated statements of changes
in equity, and consolidated cash flow statements for each of the years in the three-year period ended December 31, 2025, and the related
notes and specific disclosures described in Note 1 of the consolidated financial statements as being part of the consolidated financial
statements (collectively, the consolidated financial statements). We also have audited the Company’s internal control over financial reporting
as of December 31, 2025, based on criteria established in Internal Control – Integrated Framework (2013) issued by the Committee of
Sponsoring Organizations of the Treadway Commission.
In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of the
Company as of December 31, 2025 and 2024, and the results of its operations and its cash flows for each of the years in the three-year period
ended December 31, 2025, in conformity with International Financial Reporting Standards, as issued by the International Accounting
Standards Board. Also in our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as
of December 31, 2025 based on criteria established in Internal Control – Integrated Framework (2013) issued by the Committee of
Sponsoring Organizations of the Treadway Commission.
Basis for Opinions
The Company’s management is responsible for these consolidated financial statements, for maintaining effective internal control over
financial reporting, and for its assessment of the effectiveness of internal control over financial reporting, included in the accompanying
Management’s report on internal control over financial reporting. Our responsibility is to express an opinion on the Company’s consolidated
financial statements and an opinion on the Company’s internal control over financial reporting based on our audits. We are a public
accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be
independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the
Securities and Exchange Commission and the PCAOB.
We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audits to
obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement, whether due to error or
fraud, and whether effective internal control over financial reporting was maintained in all material respects.
Our audits of the consolidated financial statements included performing procedures to assess the risks of material misstatement of the
consolidated financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures
included examining, on a test basis, evidence regarding the amounts and disclosures in the consolidated financial statements. Our audits also
included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall
presentation of the consolidated financial statements. Our audit of internal control over financial reporting included obtaining an
understanding of internal control over financial reporting, assessing the risk that a material weakness exists, and testing and evaluating the
design and operating effectiveness of internal control based on the assessed risk. Our audits also included performing such other procedures
as we considered necessary in the circumstances. We believe that our audits provide a reasonable basis for our opinions.
Definition and Limitations of Internal Control Over Financial Reporting
A company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of
financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting
principles. A company’s internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of
records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide
reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally
accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of
management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized
acquisition, use, or disposition of the company’s assets that could have a material effect on the financial statements.
Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any
evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or
that the degree of compliance with the policies or procedures may deteriorate.
Critical Audit Matters
The critical audit matters communicated below are matters arising from the current period audit of the consolidated financial statements that
were communicated or required to be communicated to the audit committee and that: (1) relate to accounts or disclosures that are material to
the consolidated financial statements and (2) involved our especially challenging, subjective, or complex judgements. The communication of
critical audit matters does not alter in any way our opinion on the consolidated financial statements, taken as a whole, and we are not, by
communicating the critical audit matters below, providing separate opinions on the critical audit matters or on the accounts or disclosures to
which they relate.
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Independent Auditor's Report (continued)
Impairment allowance for loans and advances at amortized cost, including off-balance sheet elements of the allowance
As discussed in note 8 to the consolidated financial statements, and in the Credit risk management (audited) disclosures on pages 178 to 227,
the Company’s impairment allowance for loans and advances, including off-balance sheet elements at amortised cost was £5.7bn as at
December 31, 2025.
We identified the assessment of impairment allowance for loans and advances at amortised cost, including off balance sheet elements as a
critical audit matter. A high degree of audit effort, including specialised skills and knowledge was required because it involved significant
measurement uncertainty. Complex and subjective auditor judgement was required to assess the following:
•Model estimations – Complex and subjective auditor judgement was applied in assessing the Company’s modelled estimations of
Expected Credit Losses (“ECL”) due to the inherently judgemental nature of the underlying modelling techniques and assumptions,
including the use of either the IFRS 9 Probability of Default (“PD”) models, the Loss Given Default (“LGD”) models and the Exposure at
Default (“EAD”) models or an appropriate proxy. Certain IFRS 9 models and assumptions are the key drivers of complexity and
uncertainty, and minor changes to these could have a significant effect on the Company’s calculation of the ECL estimate.
•Economic scenarios – Complex and subjective auditor judgement was applied in assessing the forward-looking economic scenarios used
by the Company as an input to calculate ECL, the probability weightings applied to them and the complexity of models used to derive the
probability weightings.
•Qualitative adjustments – Complex and subjective auditor judgement was applied in assessing certain qualitative adjustments to the
model-driven impairment allowance due to the inherent estimation uncertainty associated with these adjustments.
The following are the primary procedures we performed to address this critical audit matter.
•We evaluated the design and tested the operating effectiveness of certain internal controls over the Company’s process for estimating the
impairment allowance for loans and advances at amortised cost, including off-balance sheet elements. This included controls relating to
(1) model validation, implementation and monitoring, (2) the authorisation and calculation of qualitative adjustments and management
overlays, (3) the selection and implementation of economic variables and the controls over the economic scenario selection and
probabilities, and (4) credit reviews that determine customer risk ratings used in the models for a population of wholesale customers.
•We involved credit risk modelling professionals with specialised skills and knowledge, who assisted in the following:
•Evaluating the Company’s impairment methodologies for compliance with IFRS 9;
•Inspecting model code for the calculation of certain components of the ECL model to assess its consistency with the Company’s
modelling methodology;
•Evaluating model changes (including the updated model code) for a selection of models which were changed or updated during the year
as to whether they were appropriate by assessing the updated model methodology against the applicable accounting standard;
•Reperforming the calculation of certain adjustments to assess consistency with the qualitative adjustment methodologies;
•Evaluating the model output for a selection of models by inspecting the corresponding model functionality and independently
implementing the model by rebuilding the model code and comparing our independent output with management’s output;
•Assessing the appropriateness of certain assumptions by inspecting and evaluating management’s documented methodology for how
the assumption is determined; and
•Reperforming and assessing, for a selection of models, the reasonableness of the model predictions by comparing them against actual
results and evaluating the resulting differences.
•In addition, we involved economic professionals with specialised skills and knowledge, who assisted in:
•Assessing the reasonableness of the Company’s methodology and models used for determining the economic scenarios used and the
probability weightings applied to them;
•Assessing key economic variables which included comparing a selection of economic variables to external sources; and
•Assessing the overall reasonableness of the economic forecasts by comparing the Company’s forecasts to our own modelled forecasts.
Valuation of certain level 3 and level 2 financial instruments recorded at fair value
As discussed in Note 17 to the Company’s consolidated financial statements, the balances of financial assets and liabilities recorded at fair
value as at December 31, 2025 were £704bn and £593bn, respectively. This includes Level 3 assets (£24bn) and liabilities (£8bn)
respectively. The Company has Level 2 financial assets at fair value of £512bn and financial liabilities at fair value of £540bn . The
Company is required to apply valuation techniques which often involve the exercise of significant judgement and the use of assumptions and
valuation models over Level 3 and certain Level 2 financial assets and liabilities.
We identified the valuation of level 3 and certain level 2 financial instruments recorded at fair value as a critical audit matter. This is because
there was significant measurement uncertainty associated with the fair value estimates of these instruments and subjective auditor judgement,
including specialised skills and knowledge, was required to evaluate pricing data inputs, valuation models and fair value adjustments
("FVA"), including portfolio-level FVAs related to credit, collateralisation and funding (commonly referred to as "XVAs").
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Independent Auditor's Report (continued)
The following are the primary procedures we performed to address this critical audit matter:
•We evaluated the design and tested the operating effectiveness of certain internal controls over the Company’s process to measure fair
value of these portfolios. This included controls related to (1) the independent price verification (IPV) of certain pricing data inputs, (2)
the determination or calculation of FVAs, including exit price adjustments (to mark the portfolio to bid or offer prices), model
shortcoming reserves to address model limitations and XVAs, and (3) the validation, completeness, implementation and usage of
valuation models including assessment of the impact of model limitations and assumptions.
•For a selection of collateral disputes identified by management, we challenged management’s valuation where significant fair value
differences were observable through comparison with the market participant’s valuation on the other side of the trade. We also utilised
collateral dispute data to identify fair value financial instruments with significant fair value differences against market counterparties and
selected these to independently reprice.
•We performed a retrospective review by inspecting significant gains and losses on a selection of new fair value financial instruments,
historical exit prices on similar instruments and restructurings throughout the audit period and evaluated whether these data points
indicated elements of fair value not incorporated into the current valuation methodologies. We also inspected movements in unobservable
inputs throughout the period to challenge whether any gain or loss generated was appropriate.
•We involved valuation professionals with specialised skills and knowledge, who assisted in the following:
•Independently re-pricing a selection of fair value financial instruments and challenging management on the valuations where they were
outside our tolerance; and
•Challenging the appropriateness of significant models and methodologies used in calculating fair values, risk exposures and in
calculating FVAs and XVAs, including comparison to industry practice.
•We inspected trading revenue arising on level 3 positions to assess whether material gains or losses generated were in line with the
accounting standards.
UK Pension Scheme – Defined Benefit Obligation (DBO) assumptions
As discussed in Note 32 to the consolidated financial statements, the total fair value of the Company’s defined benefit obligation as of
December 31, 2025 was £19.3bn, of which £18.4bn was related to the UK Retirement Fund (UKRF). The determination of the Company’s
defined benefit pension obligation with respect to these plans is dependent on certain actuarial assumptions, including the discount rate,
inflation rate (or retail price index) and mortality assumptions.
We identified the valuation of the defined benefit obligation in respect of UKRF as a critical audit matter. Subjective and complex auditor
judgement, including specialized skills and knowledge, was required in evaluating the discount rates, retail price index ('RPI') and mortality
assumptions used, as small changes would have a significant impact on the measurement of the defined benefit obligation.
The following are the primary procedures we performed to address this critical audit matter:
•We evaluated the design and tested the operating effectiveness of certain internal controls over the Company’s defined benefit obligation
process, this included controls related to management’s review of IAS 19 assumptions including discount rate, RPI and mortality
assumptions, and;
•We involved actuarial professionals with specialized skills and knowledge who assisted in assessing the Company’s discount rate, RPI
and mortality assumptions by evaluating those assumptions against expectations derived from external sources.
/s/ KPMG LLP
We have served as the Company’s auditor since 2017.
London, United Kingdom
February 9, 2026
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342
Consolidated financial statements
Consolidated income statement
2025
2024
2023
For the year ended 31 December
Notes
£m
£m
£m
Interest and similar income
3
36,189
38,326
35,075
Interest and similar expense
3
(21,688)
(25,390)
(22,366)
Net interest income
14,501
12,936
12,709
Fee and commission income
4
11,282
10,847
10,121
Fee and commission expense
4
(3,784)
(3,600)
(3,592)
Net fee and commission income
7,498
7,247
6,529
Net trading income
5
7,042
5,768
5,945
Net investment income
6
10
216
61
Gain on acquisition
—
556
—
Other income
89
65
134
Total income
29,140
26,788
25,378
Staff costs
30
(10,607)
(9,876)
(10,017)
Infrastructure costs
7
(3,704)
(3,549)
(4,095)
Administration and general expenses
7
(2,729)
(2,770)
(2,602)
UK regulatory levies
(313)
(320)
(180)
Litigation and conduct
(392)
(220)
(37)
Operating expenses
(17,745)
(16,735)
(16,931)
Share of post-tax results of associates and joint ventures
66
37
(9)
Loss on disposal of subsidiaries, associates and joint ventures
(43)
—
—
Profit before impairment
11,418
10,090
8,438
Credit impairment charges
8
(2,279)
(1,982)
(1,881)
Profit before tax
9,139
8,108
6,557
Taxation
9
(1,926)
(1,752)
(1,234)
Profit after tax
7,213
6,356
5,323
Attributable to:
Equity holders of the parent
6,175
5,316
4,274
Other equity instrument holders
997
991
985
Total equity holders of the parent
7,172
6,307
5,259
Non-controlling interests
29
41
49
64
Profit after tax
7,213
6,356
5,323
Earnings per share
p
p
p
Basic earnings per ordinary share
10
43.8
36.0
27.7
Diluted earnings per share
10
42.3
34.8
26.9
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Consolidated financial statements (continued)
Consolidated statement of comprehensive income
2025
2024
2023
For the year ended 31 December
£m
£m
£m
Profit after tax
7,213
6,356
5,323
Other comprehensive income/(loss) that may be recycled to profit or loss:
Currency translation reserve
Currency translation differences1
(1,131)
(59)
(1,110)
Tax
(1)
13
9
Fair value through other comprehensive income reserve movements relating to debt securities
Net gains/(losses) from changes in fair value
1,024
(863)
1,486
Net losses/(gains) transferred to net profit on disposal
191
(164)
(26)
Net (gain)/losses relating to (releases of) impairment
(3)
1
(1)
Net (losses)/gains due to fair value hedging
(142)
325
(1,184)
Tax
(297)
194
(78)
Cash flow hedging reserve
Net gains/(losses) from changes in fair value
3,675
(784)
4,447
Net (gains)/losses transferred to net profit
(522)
1,842
423
Tax
(889)
(281)
(1,342)
Other comprehensive income that may be recycled to profit or loss
1,905
224
2,624
Other comprehensive income/(loss) not recycled to profit or loss:
Retirement benefit remeasurements
(10)
(427)
(1,193)
Fair value through other comprehensive income reserve movements relating to equity instruments
—
—
(3)
Own credit
89
(1,130)
(983)
Tax
(30)
432
611
Other comprehensive income/(loss) not recycled to profit or loss
49
(1,125)
(1,568)
Other comprehensive income/(loss) for the year
1,954
(901)
1,056
Total comprehensive income for the year
9,167
5,455
6,379
Attributable to:
Equity holders of the parent
9,126
5,406
6,315
Non-controlling interests
41
49
64
Total comprehensive income for the year
9,167
5,455
6,379
Note:
1Includes £44m loss (2024: £1m loss ; 2023: £0m gain ) on recycling of currency translation differences to net profit.
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Consolidated financial statements (continued)
Consolidated balance sheet
2025
2024
As at 31 December
Notes
£m
£m
Assets
Cash and balances at central banks
229,752
210,184
Cash collateral and settlement balances
130,532
119,843
Debt securities at amortised cost
68,475
68,210
Loans and advances at amortised cost to banks
8,638
8,327
Loans and advances at amortised cost to customers
352,885
337,946
Reverse repurchase agreements and other similar secured lending at amortised cost
17,622
4,734
Trading portfolio assets
12
190,061
166,453
Financial assets at fair value through the income statement
13
186,857
193,734
Derivative financial instruments
14
252,459
293,530
Financial assets at fair value through other comprehensive income
15
74,394
78,059
Investments in associates and joint ventures
35
739
891
Goodwill and intangible assets
21
8,284
8,275
Property, plant and equipment
19
3,720
3,604
Current tax assets
276
155
Deferred tax assets
9
4,992
6,321
Retirement benefit assets
32
3,308
3,263
Assets included in disposal group classified as held for sale
40
5,932
9,854
Other assets
5,239
4,819
Total assets
1,544,165
1,518,202
Liabilities
Deposits at amortised cost from banks
20,413
13,203
Deposits at amortised cost from customers
565,200
547,460
Cash collateral and settlement balances
117,583
106,229
Repurchase agreements and other similar secured borrowing at amortised cost
25,170
39,415
Debt securities in issue
119,033
92,402
Subordinated liabilities
26
12,954
11,921
Trading portfolio liabilities
12
57,737
56,908
Financial liabilities designated at fair value
16
294,108
282,224
Derivative financial instruments
14
240,808
279,415
Current tax liabilities
868
566
Deferred tax liabilities
9
13
18
Retirement benefit liabilities
32
265
240
Provisions
23
1,664
1,383
Liabilities included in disposal group classified as held for sale
40
—
3,726
Other liabilities
22
10,113
10,611
Total liabilities
1,465,929
1,445,721
Equity
Called up share capital and share premium
27
4,178
4,186
Other equity instruments
27
12,725
12,075
Other reserves
28
1,628
(468)
Retained earnings
59,253
56,028
Total equity excluding non-controlling interests
77,784
71,821
Non-controlling interests
29
452
660
Total equity
78,236
72,481
Total liabilities and equity
1,544,165
1,518,202
The Board of Directors approved the financial statements on pages 342 to 437 on 9 February 2026.
Nigel Higgins
Group Chairman
C.S. Venkatakrishnan
Group Chief Executive
Anna Cross
Group Finance Director
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Consolidated financial statements (continued)
Consolidated statement of changes in equity
Called up share
capital and
share premium1
Other equity
instruments1
Other reserves2
Retained
earnings
Total equity
excluding non-
controlling
interests
Non-controlling
interests
Total equity
£m
£m
£m
£m
£m
£m
£m
Balance as at 1 January 2025
4,186
12,075
(468)
56,028
71,821
660
72,481
Profit after tax
—
997
—
6,175
7,172
41
7,213
Currency translation movements
—
—
(1,132)
—
(1,132)
—
(1,132)
Fair value through other
comprehensive income reserve
—
—
773
—
773
—
773
Cash flow hedges
—
—
2,264
—
2,264
—
2,264
Retirement benefit
remeasurements
—
—
—
(14)
(14)
—
(14)
Own credit reserve
—
—
63
—
63
—
63
Total comprehensive income for
the year
—
997
1,968
6,161
9,126
41
9,167
Employee share schemes and
hedging thereof
150
—
—
1,127
1,277
—
1,277
Issue and redemption of other
equity instruments
—
651
—
(4)
647
—
647
Other equity instruments coupons
paid
—
(997)
—
—
(997)
—
(997)
Redemption of preference shares
—
—
—
(59)
(59)
(211)
(270)
Movement  in treasury shares3
—
—
(379)
71
(308)
—
(308)
Vesting of shares under employee
share schemes
—
—
343
(625)
(282)
—
(282)
Dividends paid
—
—
—
(1,213)
(1,213)
(41)
(1,254)
Repurchase of shares
(158)
—
158
(2,241)
(2,241)
—
(2,241)
Other reserve movements
—
(1)
6
8
13
3
16
Balance as at 31 December 2025
4,178
12,725
1,628
59,253
77,784
452
78,236
Balance as at 1 January 2024
4,288
13,259
(77)
53,734
71,204
660
71,864
Profit after tax
—
991
—
5,316
6,307
49
6,356
Currency translation movements
—
—
(46)
—
(46)
—
(46)
Fair value through other
comprehensive income reserve
—
—
(507)
—
(507)
—
(507)
Cash flow hedges
—
—
777
—
777
—
777
Retirement benefit
remeasurements
—
—
—
(303)
(303)
—
(303)
Own credit reserve
—
—
(822)
—
(822)
—
(822)
Total comprehensive income for
the year
—
991
(598)
5,013
5,406
49
5,455
Employee share schemes and
hedging thereof
103
—
—
874
977
—
977
Issue and redemption of other
equity instruments
—
(1,155)
—
(96)
(1,251)
—
(1,251)
Other equity instruments coupons
paid
—
(991)
—
—
(991)
—
(991)
Movement  in treasury shares
—
—
(269)
—
(269)
—
(269)
Vesting of shares under employee
share schemes
—
—
268
(508)
(240)
—
(240)
Dividends paid
—
—
—
(1,221)
(1,221)
(49)
(1,270)
Repurchase of shares
(205)
—
205
(1,760)
(1,760)
—
(1,760)
Other reserve movements
—
(29)
3
(8)
(34)
—
(34)
Balance as at 31 December 2024
4,186
12,075
(468)
56,028
71,821
660
72,481
Notes:
1For further details refer to Note 27.
2For further details refer to Note 28.
3The movement in treasury shares of £71m reflects the difference between the release price and the purchase price of the treasury shares transferred to retained
earnings.
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Consolidated financial statements (continued)
Called up share
capital and
share premium
Other equity
instruments
Other reserves
Retained
earnings
Total equity
excluding non-
controlling
interests
Non-controlling
interests
Total equity
£m
£m
£m
£m
£m
£m
£m
Balance as at 1 January 2023
4,373
13,284
(2,192)
52,827
68,292
968
69,260
Profit after tax
—
985
—
4,274
5,259
64
5,323
Currency translation movements
—
—
(1,101)
—
(1,101)
—
(1,101)
Fair value through other
comprehensive income reserve
—
—
194
—
194
—
194
Cash flow hedges
—
—
3,528
—
3,528
—
3,528
Retirement benefit
remeasurements
—
—
—
(855)
(855)
—
(855)
Own credit reserve
—
—
(710)
—
(710)
—
(710)
Total comprehensive income for
the year
—
985
1,911
3,419
6,315
64
6,379
Employee share schemes and
hedging thereof
124
—
—
497
621
—
621
Issue and exchange of other
equity instruments
—
(30)
—
(38)
(68)
(312)
(380)
Other equity instruments coupons
paid
—
(985)
—
—
(985)
—
(985)
Movement in treasury shares
—
—
(285)
—
(285)
—
(285)
Vesting of shares under employee
share schemes
—
—
277
(506)
(229)
—
(229)
Dividends paid
—
—
—
(1,210)
(1,210)
(64)
(1,274)
Repurchase of shares
(209)
—
209
(1,257)
(1,257)
—
(1,257)
Other reserve movements
—
5
3
2
10
4
14
Balance as at 31 December 2023
4,288
13,259
(77)
53,734
71,204
660
71,864
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Consolidated financial statements (continued)
Consolidated cash flow statement
2025
2024
2023
For the year ended 31 December
Notes
£m
£m
£m
Reconciliation of profit before tax to net cash flows from operating activities:
Profit before tax
9,139
8,108
6,557
Adjustment for non-cash items:
Credit impairment charges
2,279
1,982
1,881
Depreciation, amortisation and impairment of property, plant, equipment and intangibles
1,776
1,734
2,147
Other provisions, including pensions
760
500
482
Net loss on disposal of investments and property, plant and equipment
52
20
11
Other non-cash movements, including exchange rate movements
6,187
2,384
10,729
Changes in operating assets and liabilities
Net decrease in cash collateral and settlement balances
1,390
2,391
1,165
Net (increase)/decrease in loans and advances at amortised cost
(17,403)
284
10,947
Net increase in reverse repurchase agreements and other similar secured lending
(12,888)
(2,140)
(1,818)
Net increase/(decrease) in deposits at amortised cost
24,950
14,952
(6,958)
Net increase/(decrease) in debt securities in issue
20,925
(9,978)
(19,640)
Net (decrease)/increase in repurchase agreements and other similar secured borrowing
(14,245)
(2,186)
14,549
Net decrease/(increase) in derivative financial instruments
2,464
(7,303)
5,968
Net (increase)/decrease in trading portfolio assets
(23,608)
8,152
(40,792)
Net increase/(decrease) in trading portfolio liabilities
829
(1,761)
(14,255)
Net increase/(decrease) in financial assets and liabilities at fair value through the income statement
18,761
(2,408)
32,819
Net increase in other assets
(158)
(4,040)
(1,521)
Net increase/(decrease) in other liabilities
(1,078)
(2,295)
(2,362)
Corporate income tax paid
(1,393)
(1,283)
(836)
Net cash from operating activities
18,739
7,113
(927)
Purchase of debt securities at amortised cost
(19,215)
(28,945)
(19,977)
Proceeds from redemption or sale of debt securities at amortised cost
17,889
17,505
7,332
Purchase of financial assets at fair value through other comprehensive income
(50,511)
(80,980)
(66,415)
Proceeds from sale or redemption of financial assets at fair value through other comprehensive income
55,057
73,819
59,756
Purchase of property, plant and equipment and investment in intangibles
(1,859)
(1,574)
(1,718)
Disposal/(Acquisition) of business
—
(460)
(2,415)
Other cash flows associated with investing activities2
234
2,749
23
Net cash from investing activities
1,595
(17,886)
(23,414)
Dividends paid and other coupon payments on equity instruments
(2,251)
(2,261)
(2,259)
Issuance of subordinated liabilities
26
1,772
1,870
1,523
Redemption of subordinated liabilities
26
(727)
(476)
(2,239)
Issue of shares and other equity instruments
3,869
1,684
3,251
Repurchase of shares and other equity instruments
(5,644)
(4,525)
(4,750)
Issuance of debt securities1
11,326
12,144
9,836
Redemption of debt securities1
(5,459)
(7,143)
(6,252)
Capital contribution
(40)
—
—
Net purchase of treasury shares
(590)
(509)
(499)
Net cash from financing activities
2,256
784
(1,389)
Effect of exchange rates on cash and cash equivalents
(1,738)
(2,407)
(5,053)
Net increase/(decrease) in cash and cash equivalents
20,852
(12,396)
(30,783)
Cash and cash equivalents at beginning of year
235,611
248,007
278,790
Cash and cash equivalents at end of year
256,463
235,611
248,007
Cash and cash equivalents comprise:
Cash and balances at central banks
229,752
210,184
224,634
Loans and advances to banks with original maturity of three months or less
7,354
7,230
6,639
Cash collateral balances with central banks with original maturity of three months or less
17,375
16,650
15,450
Treasury and other eligible bills with original maturity of three months or less
1,982
1,547
1,284
Cash and cash equivalents at end of year
256,463
235,611
248,007
Notes:
1Issuance of debt securities and redemption of debt securities included in financing activities relate to instruments that qualify as eligible liabilities and satisfy
regulatory requirements for MREL instruments that came into effect during 2019.  Refer to Note 1, paragraph 4(v), for further details.
2This primarily relates to the net proceeds from sale of Entercard for 2025 and Italian retail mortgage portfolio for 2024.
Interest received was £35,835m (2024: £38,212m; 2023: £35,089m) and interest paid was £21,517m (2024: £25,287m; 2023: £20,303m).
Dividends received were £0m (2024: £3m; 2023: £0m).
The Group is required to maintain balances with central banks and other regulatory authorities. These amounted to £3,007m (2024: £2,945m;
2023: £3,758m) and are included within the cash and cash equivalents. For the purposes of the cash flow statement, cash comprises cash on
hand and demand deposits and cash equivalents comprise highly liquid investments that are convertible into cash with an insignificant risk of
changes in value with original maturities of three months or less. Repurchase and reverse repurchase agreements are not considered to be part
of cash equivalents.
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Parent company accounts
Income statement and other comprehensive income
2025
2024
2023
For the year ended 31 December
Notes
£m
£m
£m
Dividend received from subsidiaries
41
4,185
3,087
2,818
Net interest expense
(28)
(15)
(11)
Other income/(expense)
41
714
1,183
1,174
Operating expenses
(321)
(264)
(296)
Profit  before tax
4,550
3,991
3,685
Taxation
90
91
81
Profit  after tax
4,640
4,082
3,766
Other comprehensive income
—
—
—
Total comprehensive income
4,640
4,082
3,766
Profit after tax attributable to:
Ordinary equity holders
3,643
3,092
2,781
Other equity instrument holders
997
990
985
Profit  after tax
4,640
4,082
3,766
Total comprehensive income attributable to:
Ordinary equity holders
3,643
3,092
2,781
Other equity instrument holders
997
990
985
Total comprehensive income
4,640
4,082
3,766
For the year ended 31 December 2025, profit after tax was £4,640m (2024: £4,082m, 2023: £3,766m) and total comprehensive income was
£4,640m (2024: £4,082m, 2023: £3,766m). The Company has 64 members of staff (2024: 58, 2023: 61).
Balance sheet
2025
2024
As at 31 December
Notes
£m
£m
Assets
Investment in subsidiaries
41
63,907
63,315
Loans and advances to subsidiaries
41
15,730
18,407
Financial assets at fair value through the income statement
41
50,921
44,435
Derivative financial instruments
69
31
Other assets
468
441
Total assets
131,095
126,629
Liabilities
Deposits at amortised cost
543
542
Gross cash collateral and settlements liabilities
41
9
—
Debt securities in issue
41
14,476
16,337
Subordinated liabilities
41
8,644
9,706
Financial liabilities designated at fair value
41
48,800
42,324
Derivative financial instruments
41
535
654
Other liabilities
99
80
Total liabilities
73,106
69,643
Equity
Called up share capital and share premium
41
4,178
4,186
Other equity instruments
41
12,673
12,033
Other reserves
1,360
1,202
Retained earnings
39,778
39,565
Total equity
57,989
56,986
Total liabilities and equity
131,095
126,629
The financial statements on pages 348 to 350 and the accompanying note on page 433 were approved by the Board of Directors on 9
February 2026 and signed on its behalf by:
Nigel Higgins
Group Chairman
C.S.Venkatakrishnan
Group Chief Executive
Anna Cross
Group Finance Director
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Parent company accounts (continued)
Statement of changes in equity
Called up share
capital and
share premium
Other equity
instruments
Other reserves
Retained
earnings
Total equity
£m
£m
£m
£m
£m
Balance as at 1 January 2025
4,186
12,033
1,202
39,565
56,986
Profit after tax and other comprehensive income
—
997
—
3,643
4,640
Issue of shares under employee share schemes
151
—
—
38
189
Issue and exchange of other equity instruments
—
641
—
—
641
Vesting of shares under employee share schemes
—
—
—
(21)
(21)
Dividends paid
—
—
—
(1,213)
(1,213)
Other equity instruments coupons paid
—
(997)
—
—
(997)
Repurchase of shares
(158)
—
158
(2,241)
(2,241)
Other reserve movements
(1)
(1)
—
7
5
Balance as at 31 December 2025
4,178
12,673
1,360
39,778
57,989
Balance as at 1 January 2024
4,288
13,198
997
39,545
58,028
Profit after tax and other comprehensive income
—
990
—
3,092
4,082
Issue of shares under employee share schemes
103
—
—
22
125
Issue and exchange of other equity instruments
—
(1,165)
—
(93)
(1,258)
Vesting of shares under employee share schemes
—
—
—
(24)
(24)
Dividends paid
—
—
—
(1,221)
(1,221)
Other equity instruments coupons paid
—
(990)
—
—
(990)
Repurchase of shares
(205)
—
205
(1,760)
(1,760)
Other reserve movements
—
—
—
4
4
Balance as at 31 December 2024
4,186
12,033
1,202
39,565
56,986
Statement of changes in equity
Called up share
capital and
share premium
Other equity
instruments
Other reserves
Retained
earnings
Total equity
Notes
£m
£m
£m
£m
£m
Balance as at 1 January 2023
4,373
13,250
788
39,256
57,667
Profit after tax and other comprehensive income
—
985
—
2,781
3,766
Issue of shares under employee share schemes
124
—
—
22
146
Issue and exchange of other equity instruments
—
(52)
—
(25)
(77)
Vesting of shares under employee share schemes
—
—
—
(22)
(22)
Dividends paid
—
—
—
(1,210)
(1,210)
Other equity instruments coupons paid
—
(985)
—
—
(985)
Repurchase of shares
(209)
—
209
(1,257)
(1,257)
Balance as at 31 December 2023
4,288
13,198
997
39,545
58,028
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Parent company accounts (continued)
Cash flow statement
2025
2024
2023
For the year ended 31 December
£m
£m
£m
Reconciliation of profit before tax to net cash flows from operating activities:
Profit before tax
4,550
3,991
3,685
Adjustment for non-cash items:
Other non-cash items
285
107
(627)
Changes in operating assets and liabilities
(50)
(85)
17
Net cash generated from operating activities
4,785
4,013
3,075
Net increase in loans and advances to subsidiaries of the parent1
(4,874)
(8,008)
(2,587)
Capital contribution to and investment in subsidiary
(676)
1,214
83
Net cash used in investing activities
(5,550)
(6,794)
(2,504)
Issue of shares and other equity instruments
3,856
1,660
3,251
Redemption of other equity instruments
(3,146)
(2,765)
(3,181)
Issuance of debt securities2, 3
12,371
13,420
9,836
Redemption of debt securities2, 3
(7,001)
(5,415)
(6,251)
Issuance of subordinated liabilities3
—
—
1,180
Redemption of subordinated liabilities3
(615)
(339)
(1,944)
Repurchase of shares
(2,241)
(1,760)
(1,257)
Dividends paid
(1,213)
(1,221)
(1,210)
Coupons paid on other equity instruments
(997)
(991)
(985)
Net cash generated from/(used in) financing activities
1,014
2,589
(561)
Net (decrease)/increase in cash equivalents
249
(192)
10
Cash equivalents at beginning of year
294
486
476
Cash equivalents at end of year4
543
294
486
Notes:
1Includes financial assets at fair value through the income statement.
2Includes financial liabilities designated at fair value.
3In 2024, ‘net increase in debt securities in issue’ were presented as a net inflow of £8,005m (2023:£3,585m) and ‘proceeds of borrowings and issuance of
subordinated liabilities’ as a net outflow of £339m (2023: £1,944m). In 2025 these transactions are presented on a gross basis.
4Cash equivalents comprise loans and advances to banks with original maturity of three months or less, contained within loans and advances to subsidiaries.
The Parent company’s principal activity is to hold the investment in its wholly-owned subsidiaries, Barclays Bank PLC, Barclays Bank UK
PLC, Barclays Execution Services Limited and Barclays Principal Investments Limited. Dividends received are treated as operating income.
Interest received was £3,182m  (2024: £2,828m; 2023: £2,360m) and interest paid was £3,210m  (2024: £2,888m; 2023: £2,355m).
Dividends received were £4,185m (2024: £3,087m; 2023: £2,818m).
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Notes to the financial statements
For the year ended 31 December 2025
This section describes the Group’s material accounting policies and critical accounting estimates and judgements that relate to the
financial statements and notes as a whole. If an accounting policy or a critical accounting estimate or judgement relates to a particular
note, disclosure is contained within the relevant note.
1 Material accounting policies
1. Reporting entity
Barclays PLC is a public company limited by shares registered in England under company number 48839, having its registered office at 1
Churchill Place, London, E14 5HP.
These financial statements are prepared for Barclays PLC and its subsidiaries (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, separate 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 separate financial statements of Barclays PLC, have been prepared in
accordance with UK-adopted international accounting standards.
The consolidated financial statements of the Group, and the separate financial statements of Barclays PLC, have also been prepared in
accordance with International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB),
including interpretations issued by the IFRS Interpretations Committee, as there are no applicable differences between UK-adopted
international accounting standards and IFRS as issued by the IASB for the periods presented.
The principal accounting policies applied in the preparation of the consolidated and separate 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 separate financial statements have been prepared under the historical cost convention modified to the extent
required or permitted under IFRS as set out in the relevant accounting policies. These financial statements are stated in millions of Pounds
Sterling (£m), the functional currency of Barclays PLC.
The Group has adopted the UK Finance Code for Financial Reporting Disclosure and the financial statements have been prepared in
compliance with these principles. The financial statements are prepared on a going concern basis, as the Board is satisfied that the Group
and the parent company have the resources to continue in business for a period of at least 12 months from approval of the financial
statements.
In making this assessment, the Board has considered a wide range of information relating to present and future conditions and includes a
review of a working capital report (WCR). The WCR is used by the Board to assess the future performance of the Group and that it has
the resources in place that are required to meet its ongoing regulatory requirements. The assessment is based upon business plans that
contain future projections of profitability taken from the Group’s medium-term plan, as well as projections of regulatory capital
requirements and business funding needs. The WCR also includes an assessment of the impact of internally- generated stress testing
scenarios on the liquidity and capital requirement forecasts. The stress tests used were based upon an assessment of reasonably possible
downside economic scenarios that the Group could experience. 
The WCR showed that the Group had sufficient capital and liquidity in place to support its future business requirements and remained
above its regulatory minimum requirements in the stress scenarios. Accordingly, the Directors concluded that there was a reasonable
expectation that the Group and Parent company has adequate resources to continue as a going concern for a period of at least 12 months
from the date of approval of the financial statements.
4. Accounting policies
The Group prepares financial statements in accordance with IFRS. The Group’s material accounting policies relating to specific financial
statement items, together with a description of the accounting estimates and judgements that were critical to preparing those items, are set
out under the relevant notes. Accounting policies that affect the financial statements as a whole are set out below.
(i) Consolidation
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.
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Notes to the financial statements (continued)
For the year ended 31 December 2025
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 33.
(ii) Foreign currency translation
Transactions in foreign currencies are translated into Sterling at the rate ruling on the date of the transaction. Foreign currency monetary
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 period end exchange
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 a foreign operation within a branch.
(iii) Financial assets and liabilities
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 are classified on the basis of two criteria:
i)the business model within which financial assets are managed, and
ii)their contractual cash flow characteristics (whether the cash flows represent ‘solely payments of principal and interest’ (SPPI)).
The Group assesses the business model criteria at a portfolio level. Information that is considered in determining the applicable business
model includes (i) policies and objectives for the relevant portfolio, (ii) how the performance and risks of the portfolio are managed,
evaluated and reported to management, and (iii) the frequency, volume and timing of sales in prior periods, sales expectation for future
periods, and the reasons for such sales.
The contractual cash flow characteristics of financial assets are assessed with reference to whether the cash flows represent SPPI. Terms
that could change the contractual cash flows, so that it would not meet the condition for SPPI are considered, including: (i) contingent and
leverage features, (ii) non-recourse arrangements, (iii) features that could modify the time value of money, and (iv) Social, Environmental
and Sustainability-linked features. Terms with de minimis impact do not preclude cash flows from representing SPPI.
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 17.
Derecognition
The Group derecognises a financial asset, or a portion of a financial asset, from its balance sheet where (i) the contractual rights to cash
flows from the asset have expired, or (ii) the contractual rights to cash flows from the asset have been transferred (usually by sale) and 
with them either (a) substantially all the risks and rewards of the asset have been transferred, or (b) where neither substantially all the risks
and reward have been transferred or retained, where control over the asset has been lost.
It may not be obvious whether substantially all of the risks and rewards of a transferred asset, or portion of an asset, have been transferred.
It is often necessary to perform a quantitative analysis that 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.
Financial liabilities are derecognised 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% or more 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.
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Notes to the financial statements (continued)
For the year ended 31 December 2025
Accounting for reverse repurchase and repurchase agreements including other similar lending and borrowing
Reverse repurchase agreements (and stock borrowing or similar transactions) 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.
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 or mandatorily 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.
(iv) Issued debt and equity instruments
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 Annual General Meeting 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.
(v) Cash flow statement
Cash comprises cash on hand and balances at central banks. Cash equivalents comprise loans and advances to banks, cash collateral
balances with central banks related to payment schemes and treasury and other eligible bills, all with original maturities of three months
or less.
Investments in debt securities at amortised cost are deemed to be investing activities for the purposes of the cash flow statement, except
those instruments considered to be cash equivalents. 
Debt securities issued and redeemed are considered to be operating activities, except qualifying eligible liabilities that satisfy regulatory
requirements for MREL instruments (or have previously satisfied these requirements since 2019 when they came into effect), which are
considered to be financing activities.
5. New and amended standards and interpretations
Future accounting developments
The following accounting standards have been issued by the IASB, but are not yet effective:
Amendment to IFRS 9 and IFRS 7 - Classification and Measurement of Financial Instruments
In May 2024, the IASB issued targeted amendments to IFRS 9 to address feedback received from stakeholders following a post-
implementation review. The amendments include:
•additional guidance to clarify when certain financial assets may be compliant with SPPI requirements, including instruments with
contingent features (e.g. ESG-linked financing), as well as contractually-linked instruments and non-recourse financing.
•clarifying the derecognition requirements for financial assets and financial liabilities, including establishing a new accounting policy
choice for derecognition of a financial liability when a payment is initiated by the reporting entity using an electronic payment
system provided specified criteria is met.
The amendments are effective from 1 January 2026. The adoption of the derecognition amendments is expected to result in a change of
policy for derecognising certain types of financial liabilities. As a result of these amendments, it is expected that the impacted liabilities
will be reclassified from cash collateral and settlement balances to trading portfolio liabilities. No other material impacts are anticipated
from the adoption of these derecognition amendments or from the other changes introduced to IFRS 9. The quantitative impact of IFRS 9
and IFRS 7 amendments will continue to be assessed in 2026.
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Notes to the financial statements (continued)
For the year ended 31 December 2025
IFRS 18 Presentation and Disclosure in Financial Statements
In April 2024, the IASB issued IFRS 18 Presentation and Disclosure in Financial Statements, which replaces IAS 1. IFRS 18 introduces
new requirements for presentation within the statement of profit or loss, including specified totals and subtotals, it requires entities to
classify all income and expenses into five categories: operating, investing, financing, income tax and discontinued operations, and
introduces defined subtotals, including operating profit.
IFRS 18 requires entities to assess whether they have a IFRS 18 defined specified main business activity. For those entities with a
specified main business activity, certain income and expenses will be recorded in the operating category, which may have been recorded
in another category if the entity did not have a specified main business activity.
The standard introduces new aggregation and disaggregation principles for financial information and narrow scope amendments to IAS 7
Statement of Cash Flows by using operating profit as the starting point for the indirect method and removing optionality in the
classification of interest and dividends. The standard requires disclosure of management-defined performance measures (MPMs).
The Group has commenced its IFRS 18 impact assessment. The Group expects to have an IFRS 18 specified main business activity,
allowing significant items from the Group’s operations to be reported within the operating category.
The Group is also assessing the impact on management‑defined performance measures (MPMs) and the enhanced disaggregation
requirements introduced by IFRS 18. In 2026, the Group will continue to assess the impact of IFRS 18.
The new standard is effective from 1 January 2027.
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. Information
about estimates, and other sources of estimation uncertainty at the end of the reporting period, that are considered to have a significant
risk of resulting in material adjustment to the carrying amounts of assets and liabilities within the next financial year are disclosed within
the relevant note.
•Credit impairment charges on page 363
•Tax on page 365
•Fair value of financial instruments on page 379
•Goodwill and intangible assets on page 397
•Provisions, including conduct and legal, competition and regulatory matters on page 400
•Pensions and post-retirement benefit obligations on page 417
7. Other disclosures
To improve transparency and ease of reference, by concentrating related information in one place, certain disclosures required under IFRS
have been included within the Risk review section as follows:
•Credit risk on pages 204  to 206 and 222 to 272
•Market risk on pages 206 to 207 and 273 to 274
•Treasury and Capital risk – liquidity on pages 207 and 276 to 285
•Treasury and Capital risk – capital on pages 208 to 208 and 286 to 290
These disclosures are covered by the audit opinion (included on pages 339 to 341) where referenced as audited.
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Notes to the financial statements (continued)
For the year ended 31 December 2025
Financial performance and returns
The Notes included in this section focus on the results and performance of the Group. Information on the income generated, expenditure
incurred, segmental performance, tax, earnings per share and dividends are included here.
2 Segmental reporting
Presentation of segmental reporting
Operating segments are reported in a manner consistent with the internal reporting provided to the Executive Committee, which is
responsible for allocating resources and assessing performance of the operating segments, and has been identified as the chief operating
decision-maker. All transactions between business segments are conducted on an arm’s-length basis. Income and expenses directly
associated with each segment are included in determining business segment performance.
Barclays is a British universal bank diversified by business, geography and income type, serving consumer and wholesale customers and
clients globally. In addition to its rooting in the UK, Barclays also has a strong presence in the US.
The Group presents its financial disclosures through the following five operating segments (plus Head Office):
•Barclays UK broadly represents businesses that sit within the UK ring-fenced bank entity, Barclays Bank UK PLC, and comprises Retail
Banking (which includes Personal Banking and Barclaycard Consumer UK) and Business Banking
•Barclays UK Corporate Bank brings together lending, trade and working capital, liquidity, payments and FX solutions for UK corporate
clients with an annual turnover from £6.5 million and higher, excluding those clients that form part of the FTSE 350, which are included
within the IB
•Barclays Private Bank and Wealth Management serves UK and international private banking clients, providing a range of investment,
banking and lending products alongside expert advice. It also serves UK wealth management and UK digital investing clients offering a
range of financial services
•Barclays Investment Bank incorporates the Global Markets, Investment Banking and International Corporate Banking businesses,
serving FTSE 350, multinationals and financial institution clients that are regular users of Investment Bank services
•Barclays US Consumer Bank is a co-branded credit card issuer and financial services partner in the United States for travel,
entertainment, retail and affinity institutions. It offers co-branded, small business and private label credit cards, instalment loans, online
savings accounts and certificates of deposits
The tables below also include Head Office, which comprises central support, central treasury operations, Barclays Execution Services assets,
the Payment Acceptance business and legacy businesses
Analysis of results by business
Barclays UK
Barclays UK
Corporate
Bank
Barclays
Private Bank
& Wealth
Management
Barclays
Investment
Bank
Barclays US
Consumer
Bank
Head Office
Group
results
£m
£m
£m
£m
£m
£m
£m
For the year ended 31 December 2025
Net interest income
7,653
1,480
799
1,334
2,820
415
14,501
Non-interest income
1,055
584
581
11,721
861
(163)
14,639
Total income
8,708
2,064
1,380
13,055
3,681
252
29,140
Of which inter-segmental income/(expense)
(5)
1,868
1,840
(3,577)
(6)
(120)
—
Operating costs
(4,746)
(989)
(994)
(7,927)
(1,637)
(747)
(17,040)
UK regulatory levies
(85)
(29)
(10)
(181)
—
(8)
(313)
Litigation and conduct
(51)
(39)
(9)
(28)
(8)
(257)
(392)
Total operating expenses
(4,882)
(1,057)
(1,013)
(8,136)
(1,645)
(1,012)
(17,745)
Other net income1
—
—
—
—
—
23
23
Profit/(loss) before impairment
3,826
1,007
367
4,919
2,036
(737)
11,418
Credit impairment (charges)/ releases
(413)
(37)
8
(305)
(1,521)
(11)
(2,279)
Profit/(loss) before tax
3,413
970
375
4,614
515
(748)
9,139
Total assets (£bn)
299.6
71.3
41.9
1,072.4
34.6
24.4
1,544.2
Total liabilities (£bn)
280.3
103.7
80.4
965.9
25.4
10.2
1,465.9
Number of employees (full time equivalent)
17,900
1,900
2,100
7,200
2,300
61,600
93,000
Average number of employees (full time equivalent)
93,100
Average number of employees (headcount)
94,700
Note:
1Other net income represents the share of post-tax results of associates and joint ventures and the profit or loss on disposal of subsidiaries, associates and joint
ventures.
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Notes to the financial statements (continued)
For the year ended 31 December 2025
Barclays UK
Barclays UK
Corporate
Bank
Barclays
Private Bank
& Wealth
Management
Barclays
Investment
Bank
Barclays US
Consumer
Bank
Head Office
Group
results
£m
£m
£m
£m
£m
£m
£m
For the year ended 31 December 2024
Net interest income
6,627
1,206
767
1,031
2,659
646
12,936
Non-interest income
1,647
574
542
10,774
667
(352)
13,852
Total income
8,274
1,780
1,309
11,805
3,326
294
26,788
Of which inter-segmental income/(expense)
(29)
2,379
2,148
(3,909)
(8)
(581)
—
Operating costs
(4,235)
(935)
(911)
(7,666)
(1,612)
(836)
(16,195)
UK regulatory levies
(78)
(37)
(9)
(187)
—
(9)
(320)
Litigation and conduct
(16)
(1)
—
(55)
(14)
(134)
(220)
Total operating expenses
(4,329)
(973)
(920)
(7,908)
(1,626)
(979)
(16,735)
Other net income1
—
—
—
—
—
37
37
Profit/(loss) before impairment
3,945
807
389
3,897
1,700
(648)
10,090
Credit impairment charges
(365)
(76)
(6)
(123)
(1,293)
(119)
(1,982)
Profit/(loss) before tax
3,580
731
383
3,774
407
(767)
8,108
Total assets (£bn)
299.8
61.2
34.1
1,053.9
35.4
33.8
1,518.2
Total liabilities (£bn)
284.1
94.4
75.0
952.1
24.5
15.6
1,445.7
Number of employees (full time equivalent)
18,000
1,900
1,900
7,100
2,300
61,800
93,000
Average number of employees (full time equivalent)
91,300
Average number of employees (headcount)
92,900
Barclays UK
Barclays UK
Corporate
Bank
Barclays
Private Bank
& Wealth
Management
Barclays
Investment
Bank
Barclays US
Consumer
Bank
Head
Office
Group results
£m
£m
£m
£m
£m
£m
£m
For the year ended 31 December 2023
Net interest income
6,431
1,160
768
1,393
2,604
353
12,709
Non-interest income
1,156
610
440
9,642
664
157
12,669
Total income
7,587
1,770
1,208
11,035
3,268
510
25,378
Of which inter-segmental income/(expense)
(73)
1,524
1,707
(2,590)
(5)
(563)
—
Operating costs
(4,393)
(905)
(795)
(7,619)
(1,650)
(1,352)
(16,714)
UK bank levy
(30)
(8)
(4)
(123)
—
(14)
(180)
Litigation and conduct
8
1
2
5
(6)
(48)
(37)
Total operating expenses
(4,415)
(912)
(797)
(7,737)
(1,656)
(1,414)
(16,931)
Other net expenses1
—
(3)
—
—
—
(6)
(9)
Profit/(loss) before impairment
3,172
855
411
3,298
1,612
(910)
8,438
Credit impairment (charges)/releases
(304)
27
(4)
(102)
(1,438)
(60)
(1,881)
Profit/(loss) before tax
2,868
882
407
3,196
174
(970)
6,557
Total assets (£bn)
293.1
61.5
32.0
1,019.2
33.6
38.1
1,477.5
Total liabilities (£bn)
264.2
85.9
60.9
904.5
21.1
69.0
1,405.6
Number of employees (full time equivalent)
6,800
1,800
2,100
7,100
600
74,000
92,400
Average number of employees (full time equivalent)
92,900
Average number of employees (headcount)
94,800
Note:
1Other net income represents the share of post-tax results of associates and joint ventures and the profit or loss on disposal of subsidiaries, associates and joint
ventures.
Inter-segmental income/(expense) refers to the internal charging of revenues between different business segments, reflecting how resources
such as funding, capital, or services are utilised across the organisation. Segments that operate with a net customer deposit position contribute
surplus deposits as a funding source for other Group segment activities.
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Notes to the financial statements (continued)
For the year ended 31 December 2025
Income by geographic region1
2025
2024
2023
For the year ended 31 December
£m
£m
£m
United Kingdom
15,811
13,927
13,295
Americas
9,541
8,772
8,109
Europe
2,269
2,734
2,517
Asia 
1,433
1,273
1,370
Africa and Middle East
86
82
87
Total
29,140
26,788
25,378
Income from individual countries which represent more than 5% of total income1
2025
2024
2023
For the year ended 31 December
£m
£m
£m
United Kingdom
15,811
13,927
13,295
United States
9,388
8,614
7,911
Note:
1The geographical analysis is based on the location of the office where the transactions are recorded.
3 Net interest income
Accounting for interest income and expenses
Interest income on loans and advances at amortised cost, financial assets at fair value through other comprehensive income and interest
expense on financial liabilities held at amortised cost are calculated using the effective interest method, which allocates interest, and direct
and incremental fees 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.
The Group 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 customers that continuously carry an outstanding balance (revolvers) and incremental to the origination of credit
card 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 customers that settle their outstanding
balances each period (transactors) are deferred on the balance sheet as a cost of obtaining a contract and amortised to fee and commission
expense over the life of the customer relationship (refer to Note 4).
2025
2024
2023
£m
£m
£m
Cash and balances at central banks
8,730
11,076
10,262
Debt securities at amortised cost
2,820
2,445
2,337
Loans and advances at amortised cost to banks and customers
18,662
17,836
14,742
Fair value through other comprehensive income
3,134
3,821
4,907
Cash collateral
2,134
2,408
2,375
Other1
709
740
452
Interest and similar income
36,189
38,326
35,075
Deposits at amortised cost from banks and customers
(12,284)
(14,092)
(11,252)
Debt securities in issue
(6,006)
(6,708)
(6,344)
Subordinated liabilities
(855)
(945)
(866)
Cash collateral
(1,501)
(2,276)
(2,254)
Other2
(1,042)
(1,369)
(1,650)
Interest and similar expense
(21,688)
(25,390)
(22,366)
Net interest income
14,501
12,936
12,709
Notes:
1Includes interest income from reverse repurchase agreements and other similar secured lending at amortised cost.
2    Includes interest expense from repurchase agreement and other similar secured borrowing at amortised cost and lease expense.
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Notes to the financial statements (continued)
For the year ended 31 December 2025
4 Net fee and commission income
Accounting for net fee and commission income
The Group recognises fee and commission income charged for services provided by the Group as and when performance obligations are
satisfied, for example, on completion of the underlying transaction. Incremental costs are reported within fee and commission expense if
they are directly attributable to generating identifiable fee and commission income. Where the contractual arrangements also result in the
Group recognising financial instruments in scope of IFRS 9, such financial instruments are initially recognised at fair value in accordance
with IFRS 9 before applying the provisions of IFRS 15.
Fee and commission income is disaggregated below by fee types that reflect the nature of the services offered across the Group and operating
segments, in accordance with IFRS 15. The table below includes a total for fees in scope of IFRS 15. Refer to Note 2 for more detailed
information about operating segments.
2025
Barclays UK
Barclays UK
Corporate
Bank
Barclays
Private Bank
and Wealth
Management
Barclays
Investment
Bank
Barclays US
Consumer
Bank
Head Office
Barclays
Group
£m
£m
£m
£m
£m
£m
£m
Fee type
Transactional
1,226
462
30
336
2,727
272
5,053
Advisory
—
—
344
710
—
—
1,054
Brokerage and execution
201
—
158
1,824
—
—
2,183
Underwriting and syndication
36
102
—
2,656
—
—
2,794
Other
7
—
—
—
—
19
26
Total revenue from contracts with customers
1,470
564
532
5,526
2,727
291
11,110
Other non-contract fee income
—
26
—
146
—
—
172
Fee and commission income
1,470
590
532
5,672
2,727
291
11,282
Fee and commission expense
(480)
(92)
(39)
(1,253)
(1,858)
(62)
(3,784)
Net fee and commission income
990
498
493
4,419
869
229
7,498
2024
Barclays UK
Barclays UK
Corporate
Bank
Barclays
Private Bank
and Wealth
Management
Barclays
Investment
Bank
Barclays US
Consumer
Bank
Head Office
Barclays
Group
£m
£m
£m
£m
£m
£m
£m
Fee type
Transactional
1,150
448
33
336
2,661
342
4,970
Advisory
—
—
319
739
—
—
1,058
Brokerage and execution
215
—
129
1,580
—
—
1,924
Underwriting and syndication
36
92
—
2,596
—
—
2,724
Other
15
1
—
—
—
18
34
Total revenue from contracts with customers
1,416
541
481
5,251
2,661
360
10,710
Other non-contract fee income
—
25
—
112
—
—
137
Fee and commission income
1,416
566
481
5,363
2,661
360
10,847
Fee and commission expense
(408)
(90)
(38)
(1,121)
(1,855)
(88)
(3,600)
Net fee and commission income
1,008
476
443
4,242
806
272
7,247
2023
Barclays UK
Barclays UK
Corporate
Bank
Barclays
Private Bank
and Wealth
Management
Barclays
Investment
Bank
Barclays US
Consumer
Bank
Head Office
Barclays
Group
£m
£m
£m
£m
£m
£m
£m
Fee type
Transactional
1,124
429
32
327
2,603
301
4,816
Advisory
52
—
251
652
—
—
955
Brokerage and execution
234
—
89
1,674
—
—
1,997
Underwriting and syndication
33
82
—
1,998
—
—
2,113
Other
36
1
—
—
—
64
101
Total revenue from contracts with customers
1,479
512
372
4,651
2,603
365
9,982
Other non-contract fee income
—
28
1
110
—
—
139
Fee and commission income
1,479
540
373
4,761
2,603
365
10,121
Fee and commission expense
(368)
(96)
(33)
(1,247)
(1,765)
(83)
(3,592)
Net fee and commission income
1,111
444
340
3,514
838
282
6,529
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Notes to the financial statements (continued)
For the year ended 31 December 2025
Fee types
Transactional
Transactional fees are service charges on deposit accounts, cash management services fees and transactional processing fees. These include
interchange and merchant fee income generated from credit and bank card usage. Transaction and processing fees are recognised at the point
in time the transaction occurs or service is performed. Interchange and merchant fees are recognised upon settlement of the card transaction
payment.
The Group incurs certain card-related costs, including those related to cardholder reward programmes and payments to co-brand partners.
Cardholder reward programme costs related to customers that settle their outstanding balance each period (transactors) are expensed when
incurred and presented in fee and commission expense, while costs related to customers that continuously carry an outstanding balance
(revolvers) are included in the effective interest rate of the receivable (refer to Note 3). Payments to partners for new cardholder account
originations related to transactor accounts are deferred as costs to obtain a contract under IFRS 15, while costs related to revolver accounts
are included in the effective interest rate of the receivable (refer to Note 3). Those costs deferred under IFRS 15 are capitalised and amortised
over the estimated life of the customer relationship. Payments to co-brand partners based on revenue sharing to the extent the revenue share
relates to 'revolvers' are included in the effective interest rate of the receivable and to the extent revenue share relates to 'transactors' it is
presented in fee and commission expense. Payments based on profitability are presented in fee and commission expense.
Advisory
Advisory fees are generated from wealth management services and investment banking advisory services related to mergers, acquisitions and
financial restructurings. Wealth management advisory fees are earned over the period the services are provided and are generally recognised
quarterly when the market value of client assets is determined. Investment banking advisory fees are recognised at the point in time when the
services related to the transaction have been completed under the terms of the engagement. Investment banking advisory costs are recognised
as incurred in fee and commission expense if direct and incremental to the advisory services or are otherwise recognised in operating
expenses.
Brokerage and execution
Brokerage and execution fees are earned for executing client transactions with various exchanges and over-the-counter markets and assisting
clients in clearing transactions and facilitating foreign exchange transactions for spot/forward contracts. Brokerage and execution fees are
recognised at the point in time the associated service has been completed, which is generally the trade date of the transaction.
Underwriting and syndication
Underwriting and syndication fees are earned for the distribution of client equity or debt securities and the arrangement and administration of
a loan syndication. This includes commitment fees to provide loan financing. Underwriting fees are generally recognised on trade date if
there is no remaining contingency, such as the transaction being conditional on the closing of an acquisition or another transaction.
Underwriting costs are deferred and recognised in fee and commission expense when the associated underwriting fees are recorded.
Syndication fees are earned for arranging and administering a loan syndication; however, the associated fee may be subject to variability
until the loan has been syndicated to other syndicate members or until other contingencies have been resolved, and therefore the fee revenue
is deferred until the uncertainty is resolved.
Included in the underwriting and syndication fees are loan commitment fees, when the drawdown is not probable. Such commitment fees are
recognised over time through to the contractual maturity of the commitment.
Contract assets and contract liabilities
The Group had no material contract assets or contract liabilities as at 31 December 2025 (2024: £nil; 2023: £nil).
Impairment of fee receivables and contract assets
During 2025, there have been no material impairments recognised in relation to fees receivable and contract assets (2024: £nil; 2023: £nil).
Fees in relation to transactional business can be added to outstanding customer balances. These amounts may be subsequently impaired as
part of the overall loans and advances balance.
Remaining performance obligations
The Group applies the practical expedient of IFRS 15 and does not disclose information about remaining performance obligations that have
original expected durations of one year or less or because the Group has a right to consideration that corresponds directly with the value of
the service provided to the client or customer.
Costs incurred in obtaining or fulfilling a contract
The Group expects that incremental costs of obtaining a contract, such as success fee and commission fees paid are recoverable and therefore
capitalises such contract  costs. Capitalised contract costs net of amortisation as at 31 December 2025 are £161m (2024: £122m; 2023:
£217m).
Capitalised contract costs are amortised over the customer relationship period, depending on the transfer of services to which the asset
pertains. In 2025, the amount of amortisation was £35m (2024: £62m; 2023: £55m) and there was no impairment loss recognised in
connection with the capitalised contract costs (2024: £nil; 2023: £nil).
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Notes to the financial statements (continued)
For the year ended 31 December 2025
5 Net trading income
Accounting for net trading income
Trading positions are held at fair value, and the resulting gains and losses are included in net trading income, together with interest and
dividends arising from long and short positions and funding costs relating to trading activities. Incremental costs are reported within net
trading income if they are directly attributable to generating identifiable trading income.
Income arises from both the sale and purchase of trading positions, margins that 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.
Gains or losses on non-trading financial instruments designated or mandatorily at fair value, with changes in fair value recognised in the
income statement, are included in net trading income where the business model is to manage assets and liabilities on a fair value basis,
which includes the use of derivatives. Gains and losses are also reported in net trading income where an instrument is designated at fair
value to eliminate an accounting mismatch.
2025
2024
2023
£m
£m
£m
Net gains on financial instruments held for trading
5,054
4,038
4,257
Net gains on financial instruments mandatorily at fair value
1,327
1,201
1,308
Net gains on financial instruments designated at fair value
661
529
380
Net trading income
7,042
5,768
5,945
6 Net investment income
Accounting for net investment income
Dividends are recognised when the right to receive the dividend has been established. Incremental costs are reported within net
investment income if they are directly attributable to generating identifiable investment income. Other accounting policies relating to net
investment income are set out in Note 13 and Note 15.
2025
2024
2023
£m
£m
£m
Net gains from financial instruments mandatorily at fair value
252
326
171
Net (losses)/gains from disposal of financial assets at fair value through other comprehensive income
(191)
164
26
Net losses from disposal of financial assets and liabilities measured at amortised cost1
(18)
(209)
(17)
Dividend income
—
3
—
Net losses on other investments
(33)
(68)
(119)
Net investment income
10
216
61
Note:
1 Included within the 2024 balance are losses of £220m on sale of the performing Italian retail mortgage portfolio.
7 Infrastructure, administration and general expenses
2025
2024
2023
£m
£m
£m
Infrastructure costs
Property and equipment
1,928
1,815
1,948
Depreciation and amortisation
1,756
1,700
1,784
Impairment of property, equipment and intangible assets
20
34
363
Total infrastructure costs
3,704
3,549
4,095
Administration and general expenses
Consultancy, legal and professional fees
790
829
782
Marketing and advertising
618
649
585
Other administration and general expenses
1,321
1,292
1,235
Total administration and general expenses
2,729
2,770
2,602
Total infrastructure, administration and general expenses
6,433
6,319
6,697
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Notes to the financial statements (continued)
For the year ended 31 December 2025
8 Credit impairment charges/(releases)
Accounting for the impairment of financial assets
Impairment
The Group is required to recognise expected credit losses (ECLs) based on unbiased forward-looking information for all financial assets
at amortised cost, lease receivables, debt financial assets at fair value through other comprehensive income, loan commitments and
financial guarantee contracts.
At the reporting date, an allowance (or provision for loan commitments and financial guarantees) is required for the 12-month (Stage 1)
ECLs. If the credit risk has significantly increased since initial recognition (Stage 2), or if the financial instrument is credit impaired
(Stage 3), an allowance (or provision) should be recognised for the lifetime ECLs.
The measurement of ECL is calculated using three main components: (i) probability of default (PD) (ii) loss given default (LGD) and (iii)
the exposure at default (EAD). 
The 12-month and lifetime ECLs are calculated by multiplying the respective PD, LGD and the EAD. The 12-month and lifetime PDs
represent the PD occurring over the next 12 months and the remaining maturity of the instrument respectively. The EAD represents the
expected balance at default, taking into account the repayment of principal and interest from the balance sheet date to the default event
together with any expected drawdowns of committed facilities. The LGD represents expected losses on the EAD given the event of
default, taking into account, among other attributes, the mitigating effect of collateral value at the time it is expected to be realised and the
time value of money. 
Expected credit loss measurement is based on the ability of borrowers to make payments as they fall due. The Group also considers
sector-specific risks and whether additional adjustments are required in the measurement of ECL. Credit risk may be impacted by climate
considerations for certain sectors, such as oil and gas.
Determining a significant increase in credit risk since initial recognition:
The Group assesses when a significant increase in credit risk has occurred based on quantitative and qualitative assessments. The credit
risk of an exposure is considered to have significantly increased when:
i) Quantitative test
The annualised lifetime PD has increased by more than an agreed threshold relative to the equivalent at origination.
PD deterioration thresholds are defined as percentage increases, and are set at an origination score band and segment level to ensure the
test appropriately captures significant increases in credit risk at all risk levels. Generally, thresholds are inversely correlated to the
origination PD, i.e. as the origination PD increases, the threshold value reduces.
The assessment of the point at which a PD increase is deemed ‘significant’, is based upon analysis of the portfolio’s risk profile against a
common set of principles and performance metrics (consistent across both retail and wholesale businesses), incorporating expert credit
judgement, where appropriate. Application of quantitative PD floors does not represent the use of the low credit risk exemption as
exposures can separately move into Stage 2 via the qualitative route described below.
Wholesale assets apply a 100% increase in PD and 0.2% PD floor to determine a significant increase in credit risk.
Retail assets apply bespoke relative increase and absolute PD thresholds based on product type and origination PD. Thresholds are subject
to maximums defined by Group policy and typically apply minimum relative thresholds of 50-100% and a maximum relative threshold of
400%.
For existing/historical exposures where origination point scores or data are no longer available or do not represent a comparable estimate
of lifetime PD, a proxy origination score is defined, based upon:
•back-population of the approved lifetime PD score either to origination date or, where this is not feasible, as far back as possible
(subject to a data start point no later than 1 January 2015); or
•use of available historical account performance data and other customer information, to derive a comparable ‘proxy’ estimation of
origination PD.
ii) Qualitative test
This is relevant for accounts that meet the portfolio’s ‘high risk’ criteria and are subject to closer credit monitoring.
High risk customers may not be in arrears, but either through an event or an observed behaviour exhibit credit distress. The definition and
assessment of high risk includes as wide a range of information as reasonably available, such as industry and Group-wide customer level
data, including, but not limited to bureau scores and high consumer indebtedness index, wherever possible or relevant.
While the high risk populations applied for IFRS 9 impairment purposes are aligned with risk management processes, they are also
regularly reviewed and validated to ensure that they capture any incremental segments where there is evidence of credit deterioration.
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Notes to the financial statements (continued)
For the year ended 31 December 2025
iii) Backstop criteria
This is relevant for accounts that are more than 30 calendar days past due. The 30 days past due criteria is a backstop rather than a
primary driver of moving exposures into Stage 2.
The criteria for determining a significant increase in credit risk for assets with bullet repayments follows the same principle as all other
assets, i.e. quantitative, qualitative and backstop tests are all applied.
Exposures will move back to Stage 1 once they no longer meet the criteria for a significant increase in credit risk. This means that, at a
minimum all payments must be up-to-date, the PD deterioration test is no longer met, the account is no longer classified as high risk, and
the customer has evidenced an ability to maintain future payments.
Exposures are only removed from Stage 3 and reassigned to Stage 2 once the original default trigger event no longer applies. Exposures
being removed from Stage 3 must no longer qualify as credit impaired, and:
a)the obligor will also have demonstrated consistently good payment behaviour over a 12-month period, by making all consecutive
contractual payments due and, for forborne exposures, the relevant EBA defined probationary period has also been successfully
completed or;
b)(for non-forborne exposures) the performance conditions are defined and approved within an appropriately sanctioned restructure plan,
including 12 months’ payment history.
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
The measurement of ECL involves complexity and judgement, including estimation of PD, LGD, a range of unbiased future economic
scenarios, estimation of expected lives (where contractual life is not appropriate), and estimation of EAD and assessing significant
increases in credit risk.
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 (EIR). ECLs are the unbiased probability-weighted credit losses determined by evaluating a range of
possible outcomes and considering future economic conditions.
Refer to the Measurement uncertainty and sensitivity analysis section on page 243 for further details.
Definition of default, credit impaired assets, write-offs, and interest income recognition
The definition of default for the purpose of determining ECLs, and for internal credit risk management purposes, has been aligned to the
Regulatory Capital CRR Article 178 definition of default, to maintain a consistent approach with IFRS 9 and associated regulatory
guidance. The Regulatory Capital CRR Article 178 definition of default 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. When exposures are identified as credit
impaired at the time when they are purchased or originated, interest income is calculated on the carrying value net of the impairment
allowance.
An asset is considered credit impaired when one or more events occur that have a detrimental impact on the estimated future cash flows of
the financial asset. This comprises assets defined as defaulted and other individually assessed exposures where imminent default or actual
loss is identified.
Uncollectable loans are written off against the related allowance for loan impairment on completion of the Group’s internal processes and
when all reasonably expected recoverable amounts have been collected. Subsequent recoveries of amounts previously written off are
credited to the income statement. The timing and extent of write-offs may involve some element of subjective judgement. Nevertheless, a
write-off will often be prompted by a specific event, such as the inception of insolvency proceedings or other formal recovery action,
which makes it possible to establish that some or the entire advance is beyond realistic prospect of recovery.
Purchased or originated credit impaired (POCI)
Purchased or originated credit impaired  assets include a fixed pool of credit card and unsecured personal loan balances that were
purchased as part of the Tesco acquisition at a deep discount to face value, reflecting credit losses incurred from the point of origination to
the date of acquisition. Hence, POCI assets do not carry any impairment allowance on initial recognition. All changes in lifetime expected
credit losses subsequent to the assets’ initial recognition are recognised as an impairment charge. Over time, these POCI assets will run
off as the loans redeem, pay down or as loans are written off.
Accounting for purchased financial guarantee contracts
The Group may enter into a financial guarantee contract that requires the issuer of such contract to reimburse the Group for a loss it incurs
because a specified debtor fails to make payment when due in accordance with the terms of a debt instrument. For these separate financial
guarantee contracts, the Group recognises a reimbursement asset aligned with the recognition of the underlying ECLs, if it is considered
virtually certain that a reimbursement would be received if the specified debtor fails to make payment when due in accordance with the
terms of the debt instrument.
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For the year ended 31 December 2025
Loan modifications and renegotiations that are not credit-impaired
When modification of a loan agreement occurs as a result of commercial restructuring activity rather than due to the credit risk of the
borrower, an assessment must be performed to determine whether the terms of the new agreement are substantially different from the
terms of the existing agreement. This assessment considers both the change in cash flows arising from the modified terms, as well as the
change in overall instrument risk profile. In respect of payment holidays granted to borrowers that are not due to forbearance, if the
revised cash flows on a present value basis (based on the original EIR) are not substantially different from the original cash flows, the
loan is not considered to be substantially modified. 
Where terms are substantially different, the existing loan will be derecognised and a new loan will be recognised at fair value, with any
difference in valuation recognised immediately within the income statement, subject to observability criteria.
Where terms are not substantially different, the loan carrying value will be adjusted to reflect the present value of modified cash flows discounted at
the original EIR, with any resulting gain or loss recognised immediately within the income statement as a modification gain or loss.
Expected life
Lifetime ECLs 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 revolving 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. For revolving
facilities, expected life is analytically derived to reflect the behavioural life of the asset, i.e. the full period over which the business
expects to be exposed to credit risk. Behavioural life is typically based upon historical analysis of the average time to default, closure or
withdrawal of facility. 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 EAD until they occur.
Discounting
ECLs are discounted at the EIR at initial recognition or an approximation thereof and consistent with income recognition. For loan
commitments, the EIR is the 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. 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 cash flows or for discounting.
Modelling techniques
Currently, Internal Ratings-Based models are leveraged to calculate the point-in-time PD and LGD, which serve as key inputs to the IFRS
9 models. Thereafter, these inputs are extrapolated by the IFRS 9 models to create macroeconomic sensitive forecasts of PDs, LGDs and,
in turn, ECL.
Forbearance
A financial asset is subject to forbearance when it is modified due to the credit distress of the borrower. A modification made to the terms of an
asset due to forbearance will typically be assessed as a non-substantial modification that does not result in derecognition of the original loan,
except in circumstances where debt is exchanged for equity.
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 definition of default criteria have 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.
No financial instrument in forbearance can transfer back to Stage 1 until all of the Stage 2 thresholds are no longer met, and can only
move out of Stage 3 when no longer credit impaired.
Critical accounting estimates and judgements
Key areas involving a higher degree of judgement or estimation include:
These estimates are considered to have a significant risk of resulting in material adjustment to the carrying amounts of financial
instruments in scope of IFRS 9 impairment within the next financial year.
IFRS 9 impairment involves several important areas of judgement, including estimating forward-looking modelled parameters (PD, LGD
and EAD), developing a range of unbiased future economic scenarios, estimating expected lives and assessing significant increases in
credit risk, based on the Group’s experience of managing credit risk. The determination of expected life is most material for Barclays'
credit card portfolios which is obtained via behavioural life analysis to materially capture the risk of these facilities.
Within the retail and small businesses portfolios, which comprise large numbers of small homogeneous assets with similar risk characteristics
where credit scoring techniques are generally used, the impairment allowance is calculated using forward-looking modelled parameters that are
typically run at account level. There are many models in use, each tailored to a product, line of business or customer category.
Judgements
Estimates
Identification and  application of management adjustments in response to
circumstances outside the scope of the model.
Estimates include modelling assumptions, such as forward-looking
modelled parameters (PD, EAD  & LGD), and a range of unbiased future
economic scenarios and scenario weightings.
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Judgement and knowledge is needed in selecting the statistical methods to use when the models are developed or revised. Management
adjustments to impairment models, which contain an element of subjectivity, are applied in order to factor in certain conditions or changes in
policy that are not fully incorporated into the impairment models, or to reflect additional facts and circumstances at the period end. Management
adjustments are reviewed and incorporated into future model development, where appropriate.
For individually significant assets in Stage 3, impairment allowances are calculated on an individual basis, and all relevant considerations that
have a bearing on the expected future cash flows across a range of economic scenarios are taken into account. These considerations can be
particularly subjective and can include the business prospects for the customer, the realisable value 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 impairment
allowance is the difference between the value of the discounted expected future cash flows (discounted at the loan’s original effective interest
rate), and its carrying amount. Furthermore, judgements change with time as new  information becomes available or as work-out strategies
evolve, resulting in frequent revisions to the impairment allowance as individual decisions are taken. Changes in these estimates would result in a
change in the allowances and have a direct impact on the impairment charge.
Further information on impairment allowances, impairment charges, management adjustments to models for impairment, measurement
uncertainty, sensitivity analysis and related credit information is set out within the Credit risk performance section.
Temporary adjustments to calculated IFRS 9 impairment allowances may be applied in limited circumstances to account for situations where
known or expected risk factors or information have not been considered in the ECL assessment or modelling process. For further information
please see page 239 in the Credit risk performance section.
Information about the potential impact of the physical and transition risks of climate change on borrowers is considered, taking into account
reasonable and supportable information to make accounting judgements and estimates. Climate change is inherently of a long-term nature, with
significant levels of uncertainty, and consequently requires judgement in determining the possible impact in the next financial year, if any.
Credit impairment charges/(releases)
2025
2024
2023
Impairment
charges/
(releases)
Recoveries and
reimbursements1
Total2,3
Impairment
charges/
(releases)
Recoveries and
reimbursements1
Total2
Impairment
charges/
(releases)
Recoveries and
reimbursements1
Total
£m
£m
£m
£m
£m
£m
£m
£m
£m
Loans and advances at
amortised cost4
2,452
(180)
2,272
2,115
(94)
2,021
2,017
(73)
1,944
Off-balance sheet loan
commitments and financial
guarantee contracts
1
—
1
(46)
—
(46)
(61)
—
(61)
Total
2,453
(180)
2,273
2,069
(94)
1,975
1,956
(73)
1,883
Cash collateral and settlement
balances
1
—
1
(3)
—
(3)
4
—
4
Financial instruments at fair
value through other
comprehensive income
(3)
—
(3)
1
—
1
(1)
—
(1)
Reverse repurchase agreements
and other similar secured
lending at amortised cost
5
—
5
8
—
8
—
—
—
Other financial assets measured
at amortised cost
3
—
3
1
—
1
(5)
—
(5)
Credit impairment charges /
(releases)
2,459
(180)
2,279
2,076
(94)
1,982
1,954
(73)
1,881
Notes:
1Recoveries and reimbursements include £84m (2024: £15m, 2023: £29m) for reimbursements where the Group has entered into financial guarantee contracts that
provide credit protection over certain assets with third parties and cash recoveries of previously written off amounts of £96m (2024: £79m, 2023: £44m).
2Includes net impairment charge on co-branded card portfolio of £176m (2024:£160m) within USCB classified as held for sale.
3Includes net impairment charge of £101m related to the acquisition of GM  portfolio .
4Includes debt securities at amortised cost.
Write-offs that can be subjected to enforcement activity
The contractual amount outstanding on financial assets that were written off during the year, and that can still be subjected to enforcement
activity is £883m (2024: £746m, 2023: £597m) including £63m pertaining to co-branded card portfolio within USCB  classified as held for
sale in December 2024. This is lower than the write-offs presented in the movement in the gross exposures and impairment allowance table
due to assets sold during the year post write-offs and post write-off recoveries.
Modification of financial assets
Financial assets of £2,488m (2024: £2,146m, 2023: £2,690m), with a loss allowance measured at an amount equal to lifetime ECL, were
subject to non-substantial modification during the year, with a resulting loss of £84m (2024: £78m, 2023: £4m). The gross carrying amount
of financial assets subject to non-substantial modification for which the loss allowance has changed to a 12-month ECL during the year
amounts to £221m (2024: £101m, 2023: £149m).
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Notes to the financial statements (continued)
For the year ended 31 December 2025
9 Tax
Accounting for income taxes
The Group 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 offsetting
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. Deferred tax liabilities are
recognised for all taxable temporary differences, except for the initial recognition of goodwill. Deferred tax is not recognised where the
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 that 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 has adopted the International Tax Reform - Pillar Two Model Rules amendments to IAS 12, which were issued on 23 May
2023 and approved by the UK Endorsement Board on 19 July 2023, and has applied the exception set out in paragraph 4A in respect of
recognising and disclosing information about deferred tax assets and liabilities related to Pillar Two income taxes.
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. The accrual of interest and penalty
amounts in respect of uncertain income tax positions is recognised as an expense within profit before tax.
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 that are expected to be reviewed together concurrently and
resolved simultaneously with a tax authority. The Group’s 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, the Group 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.
Accounting for income taxes
The Group 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 offsetting
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. Deferred tax liabilities are
recognised for all taxable temporary differences except for the initial recognition of goodwill. Deferred tax is not recognised where the
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 has adopted the International Tax Reform - Pillar Two Model Rules amendments to IAS 12, which were issued on 23 May
2023 and approved by the UK Endorsement Board on 19 July 2023, and has applied the exception set out in paragraph 4A in respect of
recognising and disclosing information about deferred tax assets and liabilities related to Pillar Two income taxes.
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. The accrual of interest and penalty
amounts in respect of uncertain income tax positions is recognised as an expense within profit before tax.
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. The Group’s 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, the Group 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
Key areas involving a higher degree of judgement or estimation include:
Critical accounting estimates and judgements
Key areas involving a higher degree of judgement or estimation include:
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, which included consideration for the current view of climate
impacts. Details on the recognition of deferred tax assets are provided in this note.
Accounting for income taxes
The Group 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 offsetting
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. Deferred tax liabilities are
recognised for all taxable temporary differences except for the initial recognition of goodwill. Deferred tax is not recognised where the
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 has adopted the International Tax Reform - Pillar Two Model Rules amendments to IAS 12, which were issued on 23 May
2023 and approved by the UK Endorsement Board on 19 July 2023, and has applied the exception set out in paragraph 4A in respect of
recognising and disclosing information about deferred tax assets and liabilities related to Pillar Two income taxes.
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. The accrual of interest and penalty
amounts in respect of uncertain income tax positions is recognised as an expense within profit before tax.
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. The Group’s 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, the Group 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
Key areas involving a higher degree of judgement or estimation include:
Judgements
Estimates
Recognition of deferred tax assets and determination of provisions for
uncertain tax positions.
Measurement of deferred tax balances and the level of provisioning for
uncertain tax positions.
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For the year ended 31 December 2025
2025
2024
2023
£m
£m
£m
Current tax charge/(credit)
Current year
1,905
1,633
1,359
Adjustments in respect of prior years
(131)
26
(181)
1,774
1,659
1,178
Deferred tax charge/(credit)
Current year
58
128
(95)
Adjustments in respect of prior years
94
(35)
151
152
93
56
Tax charge
1,926
1,752
1,234
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.
2025
2025
2024
2024
2023
2023
£m
%
£m
%
£m
%
Profit before tax
9,139
8,108
6,557
Tax charge based on the applicable UK corporation tax rate of 25%     
(2024: 25%; 2023: 23.5% )
2,285
25.0%
2,027
25.0%
1,541
23.5%
Impact of profits/losses earned in territories with different statutory rates
to the UK (weighted average tax rate is 24% (2024: 23.8%; 2023:
23.6% ))
(93)
(1.0%)
(97)
(1.2%)
4
0.1%
Recurring items:
Non-creditable taxes, including withholding taxes
148
1.6%
105
1.3%
130
2.0%
Impact of UK bank levy being non-deductible
57
0.6%
56
0.7%
42
0.6%
Non-deductible expenses
53
0.6%
61
0.8%
65
1.0%
Changes in recognition of deferred tax and effect of unrecognised tax
losses
49
0.5%
69
0.8%
(58)
(0.9%)
Other items, including banking surcharge1
(8)
(0.1%)
91
1.1%
49
0.8%
Adjustments in respect of prior years
(37)
(0.4%)
(9)
(0.1%)
(30)
(0.5%)
Non-taxable gains and income
(87)
(1.0%)
(125)
(1.5%)
(65)
(1.0%)
Tax relief on holdings of inflation-linked government bonds
(221)
(2.4%)
(186)
(2.3%)
(214)
(3.3%)
Tax relief on payments made under AT1 instruments
(244)
(2.7%)
(241)
(3.0%)
(222)
(3.4%)
Non-recurring items:
Non-deductible impairments and losses on divestments
13
0.1%
—
—
—
—
Non-deductible provisions for investigations and litigation
11
0.1%
(1)
(0.0%)
—
—
Non-deductible provisions for UK customer redress
—
—
2
0.0%
(8)
(0.1%)
Total tax charge
1,926
21.1%
1,752
21.6%
1,234
18.8%
Note:
1Banking surcharge includes the impact of the 3% UK banking  surcharge rate on profits/losses and tax adjustments relating to UK banking entities.
Factors influencing the effective tax rate
The effective tax rate of 21.1% is lower than the UK corporation tax rate of 25%, primarily due to tax relief on payments made under AT1
instruments and tax relief on holdings of inflation-linked government bonds. These factors, which have each decreased the effective tax rate,
are partially offset by non-creditable taxes including withholding taxes.
The tax charge for the year includes a credit in respect of prior years of £133m in relation to the gain that arose on the acquisition of Tesco
Bank. During the year, the Group has engaged with HM Revenue & Customs (HMRC) to help determine the tax treatment of this gain, and
following that engagement that amount is being treated as non-taxable in Barclays Bank UK PLC's corporation tax return for the year ended
31 December 2024. The tax charge for the year also includes £23m in respect of global minimum tax arising under the Pillar Two rules.
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For the year ended 31 December 2025
Factors that may influence the effective tax rate in future periods
The Group’s future tax charge will be sensitive to the geographic mix of profits earned, the tax rates in force and changes to the tax rules in
the jurisdictions that the Group operates in.
Tax law is, at times, complex, and it is the role of courts and tribunals to act as the final authority on the correct interpretation of tax law. In
October 2023, a First-tier Tax Tribunal hearing took place between Barclays Bank PLC and HMRC in respect of the UK corporation tax
treatment of an element of the finance costs associated with reserve capital instruments issued as part of the capital raising announced by
Barclays in October 2008, which have since been redeemed. The judgment was handed down in March 2024 and was in HMRC’s favour. In
January 2025, Barclays was granted permission from the Upper Tribunal to appeal against the judgment, and the Upper Tribunal will hear
the case in 2026. A provision is carried that is expected to be sufficient to cover the tax cost (once tax attributes that are available to partially
offset a potential tax liability in respect of this issue are taken into account) in the event that the appeal is unsuccessful and the existing
judgment were to stand.
Tax in the consolidated statement of comprehensive income
Tax relating to each component of other comprehensive income can be found in the consolidated statement of comprehensive income.
Tax included directly in equity
Tax included directly in equity comprises a £278m credit (2024: £135m credit) relating to share-based payments and deductible costs on
issuing other equity instruments.
Deferred tax assets and liabilities
The deferred tax amounts on the balance sheet were as follows:
2025
2024
£m
£m
UK Tax Group
3,408
4,451
US Intermediate Holding Company Tax Group ('IHC Tax Group')
1,005
1,162
Barclays Bank PLC's US Branch Tax Group
255
270
Other (outside the UK and US tax groups)
324
438
Deferred tax asset
4,992
6,321
Deferred tax liability
(13)
(18)
Net deferred tax
4,979
6,303
UK Tax Group deferred tax asset
The deferred tax asset in the UK Tax Group of £3,408m (2024: £4,451m) includes £1,031m (2024: £1,385m) relating to tax losses, with the
balance relating to temporary differences. There is no time limit on utilisation of UK tax losses, and business profit forecasts indicate that
these losses will be fully recovered.
US deferred tax assets in the IHC and US Branch Tax Groups
The deferred tax asset in the IHC Tax Group of £1,005m (2024: £1,162m) includes £12m (2024: £38m) relating to tax losses, with the
balance relating to temporary differences. The deferred tax asset in Barclays Bank PLC’s US Branch Tax Group of £255m (2024: £270m)
relates entirely to temporary differences.
In relation to the IHC Tax Group, these temporary differences include £307m (2024: £365m) arising from New York State and City prior net
operating loss conversion that can be carried forward and will expire in 2034. Business profit forecasts indicate that these amounts will be
utilised prior to expiry.
Other deferred tax assets (outside the UK and US tax groups)
The deferred tax asset of £324m (2024: £438m) in other entities within the Group includes £54m (2024: £111m) relating to tax losses. 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 those deferred tax assets will be fully recovered.
Of the deferred tax asset of £324m (2024: £438m), an amount of £12m (2024: £4m) relates to entities that have suffered a loss in either the
current or prior year, and for which the utilisation of the deferred tax is dependent on future taxable profits. 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.
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Notes to the financial statements (continued)
For the year ended 31 December 2025
Fixed asset
timing
differences
Fair value
through other
comprehensive
income
Cash
flow
hedges
Retirement
benefit
obligations
Loan
impairment
allowance
Own credit
Share-based
payments and
deferred
compensation
Other
temporary
differences
Tax
losses
carried
forward
Total
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
Assets
1,435
765
1,223
43
499
394
534
1,203
1,534
7,630
Liabilities
(117)
—
(13)
(897)
—
—
—
(300)
—
(1,327)
As at 1 January 2025
1,318
765
1,210
(854)
499
394
534
903
1,534
6,303
Income statement
104
—
—
8
(181)
—
46
287
(416)
(152)
Other comprehensive
income and reserves
—
(297)
(874)
(11)
—
(28)
168
—
—
(1,042)
Other movements
(13)
—
—
(5)
(32)
—
(17)
(42)
(21)
(130)
1,409
468
336
(862)
286
366
731
1,148
1,097
4,979
Assets
1,507
468
336
52
286
366
731
1,306
1,097
6,149
Liabilities
(98)
—
—
(914)
—
—
—
(158)
—
(1,170)
As at 31 December 2025
1,409
468
336
(862)
286
366
731
1,148
1,097
4,979
Assets
1,277
571
1,477
38
628
85
449
1,146
1,748
7,419
Liabilities
(124)
—
—
(1,014)
—
—
—
(343)
—
(1,481)
As at 1 January 2024
1,153
571
1,477
(976)
628
85
449
803
1,748
5,938
Income statement
159
—
—
4
(110)
1
(34)
101
(214)
(93)
Other comprehensive
income and reserves
—
194
(269)
118
—
308
110
1
—
462
Other movements
6
—
2
—
(19)
—
9
(2)
—
(4)
1,318
765
1,210
(854)
499
394
534
903
1,534
6,303
Assets
1,435
765
1,223
43
499
394
534
1,203
1,534
7,630
Liabilities
(117)
—
(13)
(897)
—
—
—
(300)
—
(1,327)
As at 31 December 2024
1,318
765
1,210
(854)
499
394
534
903
1,534
6,303
Other movements include the impact of changes in foreign exchange rates, as well as deferred tax amounts relating to acquisitions and
disposals.
The amount of deferred tax assets expected to be recovered after more than 12 months is £5,516m (2024: £6,663m). The amount of deferred
tax liability expected to be settled after more than 12 months is £1,058m (2024: £1,044m). 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 £288m (2024: £373m), unused tax
credits of £336m (2024: £359m), and gross tax losses of £21,002m (2024: £21,295m). The tax losses include capital losses of £3,986m
(2024: £3,903m). Of these tax losses, £13m (2024: £13m) expire within five years, £2,216m (2024: £6m) expire within six to ten years,
£9,466m (2024: £11,789m) expire within eleven to twenty years and £9,307m (2024: £9,487m) 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 the 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 was
£869m (2024: £920m).
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Notes to the financial statements (continued)
For the year ended 31 December 2025
10 Earnings per share
2025
2024
2023
£m
£m
£m
Profit attributable to ordinary equity holders of the parent
6,175
5,316
4,274
2025
2024
2023
million
million
million
Basic weighted average number of shares in issue
14,112
14,755
15,445
Number of potential ordinary shares
492
516
450
Diluted weighted average number of shares
14,604
15,271
15,895
Basic earnings per share
Diluted earnings per share
2025
2024
2023
2025
2024
2023
p
p
p
p
p
p
Earnings per ordinary share
43.8
36.0
27.7
42.3
34.8
26.9
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 expected dilutive potential ordinary shares held in
respect of Barclays PLC, totalling 492m ( 2024: 516m, 2023: 450m) shares. The number of share options and share awards outstanding
under schemes that were considered to be potentially dilutive was 629m (2024: 713m, 2023: 750m) of which share options accounted for
152m (2024: 185m, 2023: 232m) with a strike prices ranging from £0.84 to £2.99.
Of the total number of employee share options and share awards at 31 December 2025, 28m (2024: 29m, 2022: 39m) were anti-dilutive.
The 643m decrease (2024: 690m decrease, 2023: 888m decrease) in the basic weighted average number of shares is primarily due to the
impact of the share buyback programmes carried out each year.
11 Dividends on ordinary shares
The Directors have approved a total dividend in respect of 2025 of 8.6p per ordinary share of 25p each. The full year dividend for 2025 of
5.6p per ordinary share will be paid on 31 March 2026 to shareholders on the Share Register on 20 February 2026. On 31 December 2025,
there were 13,867m ordinary shares in issue. The financial statements for the year ended 31 December 2025 do not reflect this dividend,
which will be accounted for in shareholders’ equity as an appropriation of retained profits in the year ending 31 December 2026.
For qualifying American Depositary Receipt (ADR) holders, the 2025 full year dividend of 5.6p per ordinary share becomes 22.4p per
American Depositary Share (ADS) (representing four shares). The ex-dividend date for ADR holders is 20 February 2026. The dividend
record date is 20 February 2026 and dividend payment date for ADR holders is 31 March 2026.
The Directors have confirmed their intention to initiate a share buyback of up to £1bn after the balance sheet date. The proposed share
buyback  is expected to  commence in the first quarter of 2026. The financial statements for the year ended 31 December 2025  do not reflect
the impact of the proposed share buyback, which will be accounted for as and when shares are repurchased by the Company. 
The 2025 financial statements include the 2025 interim dividend of £422m (2024: £425m, 2023: £417m); a full year dividend declared in
relation to 2024 of £791m (2023: £796m, 2022: £793m) and share buyback programmes totalling £2,229m (2024: £1,750m, 2023: £1,250m).
Dividends and share buybacks are funded out of distributable reserves.
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Notes to the financial statements (continued)
Assets and liabilities held at fair value
Assets and liabilities held at fair value
The notes included in this section focus on assets and liabilities the Group holds and recognises at fair value. Detail regarding the Group’s
approach to managing market risk can be found in the Market risk management section.
12 Trading portfolio
Accounting for trading portfolio assets and liabilities
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
2025
2024
2025
2024
£m
£m
£m
£m
Debt securities and other eligible bills
94,359
78,014
(33,217)
(37,050)
Equity securities
83,242
74,859
(24,520)
(19,858)
Traded loans
12,249
13,470
—
—
Commodities
211
110
—
—
Trading portfolio assets/(liabilities)
190,061
166,453
(57,737)
(56,908)
13 Financial assets at fair value through the income statement
Accounting for financial assets designated at fair value
Financial assets, other than those held for trading, are classified in this category if they are so irrevocably designated at inception and the
use of the designation removes or significantly reduces an accounting mismatch.
Subsequent changes in fair value for these instruments are recognised in the income statement in net investment income, except if
reporting it in trading income reduces an accounting mismatch.
The details on how the fair value amounts are derived for financial assets at fair value are described in Note 17.
Accounting for financial assets mandatorily at fair value
Financial assets that are held for trading are recognised at fair value through profit or loss. In addition, financial assets are held at fair
value through profit or loss if they do not contain contractual terms that give rise on specified dates to cash flows that are SPPI, or if the
financial asset is not held in a business model that is either (i) a business model to collect the contractual cash flows or (ii) a business
model that is achieved by both collecting contractual cash flows and selling.
Mandatorily at fair value
Designated at fair value
Total
2025
2024
2025
2024
2025
2024
£m
£m
£m
£m
£m
£m
Loans and advances
45,474
42,487
2,198
2,581
47,672
45,068
Debt securities
2,911
2,783
303
182
3,214
2,965
Equity securities
3,400
3,818
—
—
3,400
3,818
Reverse repurchase agreements and other
similar secured lending
132,488
141,773
—
—
132,488
141,773
Other financial assets
83
110
—
—
83
110
Financial assets at fair value through the income
statement
184,356
190,971
2,501
2,763
186,857
193,734
Credit risk of financial assets 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 for loans and advances. The table does not include debt securities designated at fair
value as they have minimal exposure to credit risk due to limited gross exposure.
Maximum exposure
as at 31 December
Changes in fair value during the
year ended
Cumulative changes in fair value
from inception
2025
2024
2025
2024
2025
2024
£m
£m
£m
£m
£m
£m
Loans and advances designated at fair value,
attributable to credit risk
2,198
2,581
2
(1)
(6)
(8)
Value mitigated by related credit derivatives
193
405
(2)
—
(2)
—
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Notes to the financial statements (continued)
Assets and liabilities held at fair value
14 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. Derivatives are used to hedge interest rate, credit risk, inflation risk, exchange rate, commodity equity exposures, and
exposures to certain indices, such as house price indices and retail price indices related to non-trading positions.
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.
Hedge accounting
The Group applies the requirements of IAS 39 Financial Instruments: Recognition and Measurement for hedge accounting purposes. The
Group applies hedge accounting to represent the economic effects of its interest rate, currency and contractually-linked inflation risk
management strategies. 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. For hedged items classified as fair value through other
comprehensive income, fair value movements attributable to the hedged risk are transferred from other comprehensive income to the
income statement.
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
2025
2024
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
100,471,927
249,743
(240,127)
84,125,071
290,991
(278,595)
Total derivative assets/(liabilities) held for risk
management
320,316
2,716
(681)
310,376
2,539
(820)
Derivative assets/(liabilities)
100,792,243
252,459
(240,808)
84,435,447
293,530
(279,415)
Further information on netting arrangements of derivative financial instruments can be found within Note 18.
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Notes to the financial statements (continued)
Assets and liabilities held at fair value
The fair values and notional amounts of derivative instruments held for trading and held for risk management are set out in the following
table:
Derivatives held for trading and held for risk management
2025
2024
Notional
contract
amount
Fair value
Notional
contract
amount
Fair value
Assets
Liabilities
Assets
Liabilities
£m
£m
£m
£m
£m
£m
Derivatives held for trading
Foreign exchange derivatives
OTC derivatives
8,237,176
73,994
(71,556)
8,249,213
123,489
(116,429)
Derivatives cleared by central counterparty
276,189
251
(221)
240,612
228
(235)
Exchange traded derivatives
20,733
1
(1)
27,441
7
(7)
Foreign exchange derivatives
8,534,098
74,246
(71,778)
8,517,266
123,724
(116,671)
Interest rate derivatives
OTC derivatives
32,249,542
90,240
(77,130)
26,422,379
91,488
(79,925)
Derivatives cleared by central counterparty
42,748,421
1,428
(1,131)
36,810,961
1,479
(1,344)
Exchange traded derivatives
11,473,370
1,498
(1,457)
7,672,496
2,664
(2,698)
Interest rate derivatives
86,471,333
93,166
(79,718)
70,905,836
95,631
(83,967)
Credit derivatives
OTC derivatives
671,066
4,169
(4,666)
593,702
3,474
(4,307)
Derivatives cleared by central counterparty
1,065,702
3,682
(3,713)
943,413
3,424
(3,148)
Credit derivatives
1,736,768
7,851
(8,379)
1,537,115
6,898
(7,455)
Equity and stock index derivatives
OTC derivatives
739,183
22,178
(27,092)
598,297
21,965
(26,319)
Exchange traded derivatives
2,769,230
50,161
(51,063)
2,347,247
40,947
(42,309)
Equity and stock index derivatives
3,508,413
72,339
(78,155)
2,945,544
62,912
(68,628)
Commodity derivatives
OTC derivatives
4,681
15
(16)
7,084
17
(32)
Exchange traded derivatives
216,634
2,126
(2,081)
212,226
1,809
(1,842)
Commodity derivatives
221,315
2,141
(2,097)
219,310
1,826
(1,874)
Derivative assets/(liabilities) held for trading
100,471,927
249,743
(240,127)
84,125,071
290,991
(278,595)
Total OTC derivatives
41,901,648
190,596
(180,460)
35,870,675
240,433
(227,012)
Total derivatives cleared by central counterparty
44,090,312
5,361
(5,065)
37,994,986
5,131
(4,727)
Total exchange traded derivatives
14,479,967
53,786
(54,602)
10,259,410
45,427
(46,856)
Derivative assets/(liabilities) held for trading
100,471,927
249,743
(240,127)
84,125,071
290,991
(278,595)
Derivatives held for risk management
Derivatives designated as cash flow hedges
OTC foreign exchange derivatives
30,429
2,485
(86)
35,202
2,338
(320)
OTC interest rate derivatives
—
—
—
105
—
—
Interest rate derivatives cleared by central
counterparty
120,983
—
—
111,873
—
—
Derivatives designated as cash flow hedges
151,412
2,485
(86)
147,180
2,338
(320)
Derivatives designated as fair value hedges
OTC interest rate derivatives
5,963
75
(552)
11,955
165
(434)
Interest rate derivatives cleared by central
counterparty
158,552
—
—
147,227
—
—
Derivatives designated as fair value hedges
164,515
75
(552)
159,182
165
(434)
Derivatives designated as hedges of net
investments
OTC foreign exchange derivatives
4,389
156
(43)
4,014
36
(66)
Derivatives designated as hedges of net
investments
4,389
156
(43)
4,014
36
(66)
Derivative assets/(liabilities) held for risk
management
320,316
2,716
(681)
310,376
2,539
(820)
Total OTC derivatives
40,781
2,716
(681)
51,276
2,539
(820)
Total derivatives cleared by central counterparty
279,535
—
—
259,100
—
—
Derivative assets/(liabilities) held for risk
management
320,316
2,716
(681)
310,376
2,539
(820)
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Notes to the financial statements (continued)
Assets and liabilities held at fair value
Hedge accounting
Hedge accounting is applied predominantly for the following risks:
•Interest rate risk – arises due to a mismatch between fixed interest rates and floating interest rates. Interest rate risk also includes exposure
to inflation risk for certain types of investments
•Currency risk – arises due to assets or liabilities being denominated in different currencies than the functional currency of the relevant
entity. At a consolidated level, currency risk also arises when the functional currency of subsidiaries are different from the parent
•Contractually-linked inflation risk – arises from financial instruments within contractually specified inflation risk. The Group does not
hedge inflation risk that arises from other activities
In order to hedge these risks, the Group uses the following hedging instruments:
•Interest rate derivatives to swap interest rate exposures into either fixed or variable rates
•Currency derivatives to swap foreign currency exposures into the entity’s functional currency, and net investment exposure to local
currency
•Inflation derivatives to swap inflation exposure into either fixed or variable interest rates
In some cases, certain items that are economically hedged may be ineligible hedged items for the purposes of IAS 39, such as core deposits
and equity. In these instances, a proxy hedging solution can be utilised, whereby portfolios of floating rate assets are designated as eligible
hedged items in cash flow hedges.
In some hedging relationships, the Group designates risk components of hedged items as follows:
•Benchmark interest rate risk as a component of interest rate risk, such as the Risk Free Rate (RFR) component
•Inflation risk as a contractually specified component of a debt instrument
•Exchange rate risk for foreign currency financial assets or financial liabilities
•Components of cash flows of hedged items, for example, certain interest payments for part of the life of an instrument
Using the benchmark interest rate risk results in other risks, such as credit risk and liquidity risk, being excluded from the hedge accounting
relationship.
In respect of many of the Group’s hedge accounting relationships, the hedged item and hedging instrument change frequently due to the
dynamic nature of the risk management and hedge accounting strategy. The Group applies hedge accounting to dynamic scenarios,
predominantly in relation to interest rate risk, with a combination of hedged items in order for its financial statements to reflect as closely as
possible the economic risk management undertaken. In some cases, if the hedge accounting objective changes, the relevant hedge accounting
relationship is de-designated and is replaced with a different hedge accounting relationship.
Changes in the GBP value of net investments due to foreign currency movements are captured in the currency translation reserve, resulting in
a movement in CET1 capital. The Group mitigates this by matching the CET1 capital movements to the revaluation of the foreign currency
RWA exposures. Net investment hedges are designated, where necessary, to reduce the exposure to movement in a particular exchange rate
to within limits mandated by Risk. As far as possible, existing external currency liabilities are designated as the hedging instruments.
The hedging instruments share the same risk exposures as the hedged items. Hedge effectiveness is determined with reference to quantitative
tests, predominantly regression testing, but to the extent hedging instruments are exposed to different risks than the hedged items, this could
result in hedge ineffectiveness or hedge accounting failures.
Sources of ineffectiveness include the following:
•Mismatches between the contractual terms of the hedged item and hedging instrument, including basis differences
•Changes in credit risk of the hedging instruments
•If a hedging relationship becomes over-hedged, for example, in hedges of net investments if the net asset value designated at the start of
the period falls below the amount of the hedging instrument
•Cash flow hedges using external swaps with non-zero fair values.
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Notes to the financial statements (continued)
Assets and liabilities held at fair value
Hedged items in fair value hedges
Accumulated fair value
adjustment included in carrying
amount
Hedged item statement of financial position classification and
risk category
Carrying
amount
Total
Of which:
Accumulated
fair value
adjustment on
items no longer
in a hedge
relationship
Change in fair
value used as a
basis to
determine
ineffectiveness
Hedge
ineffectiveness
recognised in
the income
statements1
£m
£m
£m
£m
£m
2025
Assets
Loans and advances at amortised cost
- Interest rate risk
1,989
(3,342)
(1,709)
(196)
1
- Inflation risk
280
188
79
(9)
—
Debt securities classified at amortised cost
- Interest rate risk
11,652
27
(1)
102
32
- Inflation risk
8,704
(1,332)
(2)
17
12
Financial assets at fair value through other comprehensive income2
- Interest rate risk
48,598
(1,502)
(410)
31
167
- Inflation risk
8,813
(142)
(48)
62
(14)
Total assets
80,036
(6,103)
(2,091)
7
198
Liabilities
Debt securities in issue
- Interest rate risk
(50,966)
1,826
557
(746)
(20)
Subordinated liabilities
- Interest rate risk
(11,179)
358
2
(237)
1
Deposits at amortised cost from banks and customers
- Interest rate risk
(13,058)
(14)
(1)
(1)
3
Total liabilities
(75,203)
2,170
558
(984)
(16)
Total hedged items
4,833
(3,933)
(1,533)
(977)
182
2024
Assets
Loans and advances at amortised cost
- Interest rate risk
2,394
(3,853)
(1,786)
(848)
22
- Inflation risk
318
219
102
(17)
7
Debt securities classified at amortised cost
- Interest rate risk
8,223
(47)
8
62
69
- Inflation risk
10,100
(1,400)
(37)
(575)
(40)
Financial assets at fair value through other comprehensive income
- Interest rate risk
47,293
(1,381)
(423)
(126)
226
- Inflation risk
8,477
(254)
(86)
(113)
(35)
Total assets
76,805
(6,716)
(2,222)
(1,617)
249
Liabilities
Debt securities in issue
- Interest rate risk
(50,209)
2,747
775
333
(49)
Subordinated liabilities
- Interest rate risk
(10,765)
648
38
(4)
8
Deposits at amortised cost from banks and customers
- Interest rate risk
(8,596)
(12)
(1)
(4)
(2)
Total liabilities
(69,570)
3,383
812
325
(43)
Total hedged items
7,235
(3,333)
(1,410)
(1,292)
206
Notes:
1Hedge ineffectiveness is recognised in net interest income.
2For items classified as fair value through other comprehensive income, the hedge accounting adjustment is not included in the carrying amount, but rather adjusts
other comprehensive income.
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Notes to the financial statements (continued)
Assets and liabilities held at fair value
The following table shows the fair value hedging instruments that are carried on the Group’s balance sheet:
Carrying value
Nominal amount
Change in fair
value used as a
basis to
determine
ineffectiveness
Derivative assets
Derivative liabilities
Loan liabilities
Hedge type
Risk category
£m
£m
£m
£m
£m
As at 31 December 2025
Fair value
Interest rate risk
2
(317)
—
145,474
1,231
Inflation risk
73
(235)
—
19,041
(72)
Total
75
(552)
—
164,515
1,159
As at 31 December 2024
Fair value
Interest rate risk
26
(3)
—
138,354
861
Inflation risk
139
(431)
—
20,828
637
Total
165
(434)
—
159,182
1,498
The following table profiles the expected notional values of current hedging instruments in future years:
2025
2026
2027
2028
2029
2030
2031 and
later
As at 31 December
£m
£m
£m
£m
£m
£m
£m
Fair value hedges of:
Interest rate risk (outstanding notional amount)
145,474
121,544
107,350
94,230
81,454
60,932
48,248
Inflation risk (outstanding notional amount)
19,041
17,794
15,874
13,660
11,364
9,332
7,769
There are 2,194 (2024: 2,212) interest rate risk fair value hedges with an average fixed rate of 3.33% (2024: 3.29%) across the relationships
and 188 (2024: 196) inflation risk fair value hedges with an average rate of  0.75% (2024: 0.59%) across the relationships.
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Notes to the financial statements (continued)
Assets and liabilities held at fair value
Hedged items in cash flow hedges and hedges of net investments in foreign operations
Description of hedge
relationship and hedged risk
Change in value
of hedged item
used as the basis
for recognising
ineffectiveness
Balance in cash
flow hedging
reserve for
continuing
hedges
Balance in
currency
translation
reserve for
continuing
hedges
Balances
remaining in
cash flow
hedging reserve
for which hedge
accounting is no
longer applied
Balances
remaining in
currency
translation
reserve for
which hedge
accounting is no
longer applied
Hedging gains
or losses
recognised in
other
comprehensive
income
Hedge
ineffectiveness
recognised in
the income
statement1
£m
£m
£m
£m
£m
£m
£m
2025
Assets
Cash flow hedge of:
Interest rate risk
Loans and advances at amortised
cost
(806)
(193)
—
642
—
(806)
12
Cash and balances at central
banks
(782)
(227)
—
805
—
(782)
6
Foreign exchange risk
Loans and advances at amortised
cost
(1,638)
120
—
—
—
(1,638)
18
Debt securities classified at
amortised cost
(309)
(23)
—
—
—
(309)
1
Inflation risk
Debt securities classified at
amortised cost
(113)
(143)
—
(21)
—
(113)
8
Liabilities
Cash flow hedge of:
Foreign exchange risk
Debt securities in issue
9
16
—
—
—
9
—
Subordinated liabilities
5
4
—
—
—
5
—
Total cash flow hedge
(3,634)
(446)
—
1,426
—
(3,634)
45
Hedge of net investment in
foreign operations
USD foreign operations
(589)
—
1,118
—
—
(589)
—
EUR foreign operations
299
—
89
—
—
299
—
Other foreign operations
(156)
—
(39)
—
(13)
(156)
—
Total foreign operations
(446)
—
1,168
—
(13)
(446)
—
2024
Assets
Cash flow hedge of:
Interest rate risk
Loans and advances at amortised
cost
362
608
—
1,273
—
362
18
Cash and balances at central
banks
443
674
—
1,389
—
443
8
Foreign exchange risk
Loans and advances at amortised
cost
300
106
—
—
—
300
5
Debt securities classified at
amortised cost
(449)
142
—
—
—
(449)
—
Inflation risk
Debt securities classified at
amortised cost
118
(73)
—
25
—
118
—
Liabilities
Cash flow hedge of:
Foreign exchange risk
Subordinated liabilities
34
(12)
—
—
—
34
—
Total cash flow hedge
808
1,445
—
2,687
—
808
31
Hedge of net investment in
foreign operations
USD foreign operations
160
—
1,520
—
—
160
—
EUR foreign operations
(242)
—
(209)
—
—
(242)
—
Other foreign operations
(18)
—
100
—
23
(18)
—
Total foreign operations
(100)
—
1,411
—
23
(100)
—
Note:
1Hedge ineffectiveness is recognised in net interest income.
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Notes to the financial statements (continued)
Assets and liabilities held at fair value
The following table shows the cash flow and net investment hedging instruments that are carried on the Group’s balance sheet:
Carrying value
Nominal
amount
Change in fair
value used as a
basis to
determine
ineffectiveness
Derivative assets
Derivative
liabilities
Loan liabilities
Hedge type
Risk category
£m
£m
£m
£m
£m
As at 31 December 2025
Cash flow
Interest rate risk
—
—
—
114,610
1,606
Foreign exchange risk
2,485
(86)
—
30,429
1,952
Inflation risk
—
—
—
6,373
121
Total
2,485
(86)
—
151,412
3,679
Net investment
Foreign exchange risk
156
(43)
(10,688)
15,077
446
As at 31 December 2024
Cash flow
Interest rate risk
—
—
—
105,600
(779)
Foreign exchange risk
2,338
(320)
—
35,202
120
Inflation risk
—
—
—
6,378
(118)
Total
2,338
(320)
—
147,180
(777)
Net investment
Foreign exchange risk
36
(66)
(12,189)
16,203
100
There are 20 (2024: 45) foreign exchange risk cash flow hedges with an average foreign exchange rate of 162.69 JPY:1 GBP (2024: 142.93
JPY: 1 GBP) across the relationships, 11 (2024: 11) foreign exchange risk cash flow hedges with an average foreign exchange rate of 1.26 
USD:1 GBP (2024: 1.26 USD:1 GBP ) across the relationships, 14 (2024: 11) foreign exchange risk cash flow hedges with an average
foreign exchange rate of 1.97  AUD:1 GBP (2024: 1.94 AUD:1 GBP) across the relationships and 2 (2024: 2) foreign exchange risk cash
flow hedges with an average foreign exchange rate of 1.12 CHF:1 GBP (2024: 1.12 CHF:1 GBP) across the relationships.
The effect on the income statement and other comprehensive income of recycling amounts in respect of cash flow hedges and net investment
hedges of foreign operations is set out in the following table:
2025
2024
Amount recycled from
other comprehensive
income due to hedged
item affecting income
statement
Amount recycled from
other comprehensive
income due to sale of
investment, or cash
flows no longer
expected to occur
Amount recycled from
other comprehensive
income due to hedged
item affecting income
statement
Amount recycled from
other comprehensive
income due to sale of
investment, or cash
flows no longer
expected to occur
Description of hedge relationship and hedged risk
£m
£m
£m
£m
Cash flow hedge of interest rate risk
Recycled to net interest income
(1,293)
—
(1,830)
—
Cash flow hedge of foreign exchange risk
Recycled to trading income
1,835
(20)
(12)
—
Hedge of net investment in foreign operations
—
—
—
—
Recycled to trading income
—
(18)
—
(1)
A detailed reconciliation of the movements of the cash flow hedging reserve and the currency translation reserve is as follows:
2025
2024
Cash flow hedging
reserve
Currency translation
reserve
Cash flow hedging
reserve
Currency translation
reserve
£m
£m
£m
£m
Balance on 1 January
(2,930)
3,625
(3,707)
3,671
Currency translation movements
41
(1,595)
24
(160)
Hedging gains/(losses) for the year
3,634
446
(808)
100
Amounts reclassified in relation to cash flows affecting
profit or loss
(522)
18
1,842
1
Tax
(889)
(1)
(281)
13
Balance on 31 December
(666)
2,493
(2,930)
3,625
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Notes to the financial statements (continued)
Assets and liabilities held at fair value
15 Financial assets at fair value through other comprehensive income
Accounting for financial assets at fair value through other comprehensive income (FVOCI)
Financial assets that are debt instruments held in a business model that is achieved by both collecting contractual cash flows and selling
and that contain contractual terms that give rise on specified dates to cash flows that are SPPI are measured at FVOCI. They are
subsequently remeasured at fair value and changes therein (except for those relating to impairment, interest income and foreign currency
exchange gains and losses) are recognised in other comprehensive income until the assets are sold. Interest (calculated using the effective
interest method) is recognised in the income statement in net interest income (Note 3). Upon disposal, the cumulative gain or loss  in other
comprehensive income is recognised in net investment income (Note 6).
In determining whether the business model is achieved by both collecting contractual cash flows and selling financial assets, it is
determined that both collecting contractual cash flows and selling financial assets are integral to achieving the objective of the business
model. The Group will consider past sales and expectations about future sales to establish if the business model is achieved.
For equity securities that are not held for trading, the Group may make an irrevocable election on initial recognition to present subsequent
changes in the fair value of the instrument in other comprehensive income (except for dividend income which is recognised in profit or
loss).
2025
2024
£m
£m
Debt securities and other eligible bills
72,023
74,772
Equity securities
4
4
Loans and advances
2,367
3,283
Financial assets at fair value through other comprehensive income
74,394
78,059
16 Financial liabilities designated at fair value
Accounting for liabilities designated at fair value through profit and loss
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 14). In accordance with IFRS 9, 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, unless the effects of changes in the liability's credit risk
would create or enlarge an accounting mismatch in P&L. In these scenarios, all gains and losses on that liability (including the effects of
changes in the credit risk of the liability) are presented in P&L. On derecognition of the financial liability, no amount relating to own
credit risk is recycled to the income statement.
The details on how the fair value amounts are arrived at for financial liabilities designated at fair value are described in Note 17.
2025
2024
Fair value
Contractual
amount due
on maturity
Fair value
Contractual
amount due
on maturity
£m
£m
£m
£m
Debt securities
86,676
101,106
80,218
96,316
Deposits
48,960
51,225
46,383
48,201
Repurchase agreements and other similar secured borrowing
158,452
158,870
155,606
156,180
Other financial liabilities
20
20
17
17
Financial liabilities designated at fair value
294,108
311,221
282,224
300,714
The cumulative own credit net loss recognised is £1,335m (2024: £1,434m loss).
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Notes to the financial statements (continued)
Assets and liabilities held at fair value
17 Fair value of financial instruments
Accounting for financial assets and liabilities – fair value
Financial instruments that are held for trading are recognised at fair value through profit or loss. In addition, financial assets are held at
fair value through profit or loss if they do not contain contractual terms that give rise on specified dates to cash flows that are SPPI, or if
the financial asset is not held in a business model that is either (i) a business model to collect the contractual cash flows or (ii) a business
model that is achieved by both collecting contractual cash flows and selling. Subsequent changes in fair value for these instruments are
recognised in the income statement in net investment income, except if reporting it in trading income reduces an accounting mismatch.
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, including 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 also 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.
The Group uses the portfolio exemption in IFRS 13 Fair Value Measurement to measure the fair value of groups of financial assets and
liabilities. Financial 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.
On initial recognition, the transaction price often reflects the fair value of the asset or liability.  However, in some circumstances, fair
value may differ to the transaction price when there is information to the contrary. If the fair value of the instrument is observable from
current market transactions in the same instrument, or based on a valuation technique whose inputs only include observable inputs, then
the instrument is initially recognised at fair value and the difference to the transaction price is recognised in profit or loss.
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
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 388.
Valuation Control Framework
The Barclays Group has an established valuation control framework that oversees valuation methodologies, standards and procedures.
Critical accounting estimates and judgements
Key areas involving a higher degree of judgement or estimation include:
Judgements
Estimates
Classification of financial instruments with significant unobservable
inputs as Level 3.
Valuation of Level 3 assets and liabilities are typically determined by
referencing observable inputs, historical data, or employing other
analytical techniques.
These estimates are considered to have a significant risk of resulting in a material adjustment to the carrying amounts of financial assets
and financial liabilities measured at fair value within the next financial year.
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.
For assets and liabilities traded in active markets, it is determined that the market valuation includes a representation of the prevailing
view of climate-related risks. Within less active markets, for counterparties and instruments identified as being more susceptible to
climate change risk, an impact assessment was performed through increasing their probability of default. The change in valuation of the
assets and liabilities from this assessment was sufficiently immaterial to necessitate any amendment to the reported 2025 year-end
valuations.
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Notes to the financial statements (continued)
Assets and liabilities held at fair value
Valuation
Assets and liabilities are classified according to a hierarchy that reflects the observability of significant market inputs. The three levels of the
fair value hierarchy are defined below, with judgement applied in determining the boundary between Level 2 and 3 classifications.
Valuation techniques using 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 techniques 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. 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. Valuations based on observable inputs include assets and liabilities, such as swaps and
forwards that 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. For certain instruments that derive a fair value using unobservable inputs that are not
considered significant, then the asset or liability may be classified as Level 2.
Valuation techniques 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). Unobservable input levels are generally determined via reference to observable inputs, historical observations or using
other analytical techniques.
The following table shows the Group’s assets and liabilities that are held at fair value disaggregated by the fair value hierarchy and balance
sheet classification:
Assets and liabilities held at fair value
2025
2024
Valuation techniques used
Valuation techniques used
Quoted
market
price
Observable
inputs
Significant
unobservable
inputs
Quoted
market
price
Observable
inputs
Significant
unobservable
inputs
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
111,158
68,556
10,347
190,061
77,761
78,577
10,115
166,453
Financial assets at fair value through the income
statement
5,140
173,140
8,577
186,857
3,526
181,784
8,424
193,734
Derivative financial assets
108
250,639
1,712
252,459
101
291,352
2,077
293,530
Financial assets at fair value through other
comprehensive income
51,717
19,578
3,099
74,394
25,913
48,407
3,739
78,059
Investment property
—
—
43
43
—
—
9
9
Total assets
168,123
511,913
23,778
703,814
107,301
600,120
24,364
731,785
Trading portfolio liabilities
(42,917)
(14,733)
(87)
(57,737)
(27,694)
(28,819)
(395)
(56,908)
Financial liabilities designated at fair value
(1,702)
(287,532)
(4,874)
(294,108)
(181)
(278,785)
(3,258)
(282,224)
Derivative financial liabilities
(93)
(237,650)
(3,065)
(240,808)
(86)
(276,148)
(3,181)
(279,415)
Total liabilities
(44,712)
(539,915)
(8,026)
(592,653)
(27,961)
(583,752)
(6,834)
(618,547)
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Notes to the financial statements (continued)
Assets and liabilities held at fair value
The following table shows the Group’s Level 3 assets and liabilities that are held at fair value disaggregated by product type:
As at
31 December 2025
Loans
Corporate
debt
Asset
backed
securities
Government
and
Government
sponsored
debt
Private
equity
investments
Issued
debt
Reverse
repurchase
and
repurchase
agreements
Interest
rate
derivatives
Equity
derivatives
Other
products1
Total
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
Trading portfolio assets
5,667
1,849
874
1,513
—
—
—
—
—
444
10,347
Financial assets at fair
value through the income
statement
5,990
905
188
33
1,260
—
97
—
—
104
8,577
Derivative financial
assets
—
—
—
—
—
—
—
759
522
431
1,712
Financial assets at fair
value through other
comprehensive income
2,235
25
756
79
4
—
—
—
—
—
3,099
Investment property
—
—
—
—
—
—
—
—
—
43
43
Total assets
13,892
2,779
1,818
1,625
1,264
—
97
759
522
1,022
23,778
Trading portfolio
liabilities
—
(36)
—
(34)
—
—
—
—
—
(17)
(87)
Financial liabilities
designated at fair value
—
—
—
—
(20)
(3,760)
(887)
—
—
(207)
(4,874)
Derivative financial
liabilities
—
—
—
—
—
—
—
(612)
(1,602)
(851)
(3,065)
Total liabilities
—
(36)
—
(34)
(20)
(3,760)
(887)
(612)
(1,602)
(1,075)
(8,026)
As at
31 December 2024
Loans
Corporate
debt
Asset
backed
securities
Government
and
Government
sponsored
debt
Private
equity 
investments
Issued
debt
Reverse
repurchase
and
repurchase
agreements
Interest
rate
derivatives
Equity
derivatives
Other
products1
Total
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
Trading portfolio assets
6,146
1,590
991
1,018
—
—
—
—
—
370
10,115
Financial assets at fair
value through the income
statement
5,455
913
139
35
1,166
—
539
—
—
177
8,424
Derivative financial assets
—
—
—
—
—
—
—
1,193
481
403
2,077
Financial assets at fair
value through other
comprehensive income
2,858
108
757
12
4
—
—
—
—
—
3,739
Investment property
—
—
—
—
—
—
—
—
—
9
9
Total assets
14,459
2,611
1,887
1,065
1,170
—
539
1,193
481
959
24,364
Trading portfolio
liabilities
—
(374)
(6)
—
—
—
—
—
—
(15)
(395)
Financial liabilities
designated at fair value
—
—
—
—
(17)
(1,842)
(1,379)
—
—
(20)
(3,258)
Derivative financial
liabilities
—
—
—
—
—
—
—
(1,013)
(1,219)
(949)
(3,181)
Total liabilities
—
(374)
(6)
—
(17)
(1,842)
(1,379)
(1,013)
(1,219)
(984)
(6,834)
Note:
1Other products include certificate of deposits, funds and fund-linked products, equity cash products, investment property, credit derivatives and foreign exchange
derivatives.
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Notes to the financial statements (continued)
Assets and liabilities held at fair value
Valuation techniques
The valuation techniques and observability used are described below:
Loans
Description: A drawn lending facility issued to corporate clients and customers.
Also includes Prime Brokerage Margin lending, and other similar secured lending agreements. The agreements are primarily short-term in
nature.
Valuation: Loans are valued either using a price-based approach, or through models that discount expected future cash flows based on
interest rates and loan spreads.
Prime Brokerage Margin Lending transactions 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: Within this loan population, the price or loan spread may be generally unobservable. 
For Margin Lending 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.
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 bond prices are generally determined by reference
to bond yields or credit default swap (CDS) spreads for actively-traded instruments issued by or referencing the same (or a similar) issuer.
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, collateralised debt obligations (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 and
external vendors who provide pricing. 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 to value 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.
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: Observability assessment is performed with reference to bond market trading data. Bonds are assessed at Level 1 if they are
traded in active market with a quoted price in line with requirements of IFRS 13. Unobservable bonds prices are generally determined by
reference to bond yields for actively traded bonds from the same (or a similar) issuer.
Private equity investments
Description: Includes investments in equity holdings in operating companies not quoted on a public exchange.
Valuation: Private equity investments are valued in accordance with the ‘International Private Equity and Venture Capital Valuation
Guidelines’ that 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 or revenue 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 or revenue estimates, multiples of comparative companies, marketability discounts and
discount rates.
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Notes to the financial statements (continued)
Assets and liabilities held at fair value
Issued debt
Description: Debt notes issued by Barclays.
Valuation: Issued debt is valued using discounted cash flow techniques 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.
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 or for consensus pricing with low pricing-range 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.
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 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 that 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.
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 that 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.
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 that 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.
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) and total return swaps (TRS).
Valuation: Credit derivatives 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.
Observability: Credit derivative 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 benchmark transactions or inferred from observable trades of the same
issuer or similar entities.
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Notes to the financial statements (continued)
Assets and liabilities held at fair value
Assets and liabilities transferred between levels
During the year ended 31 December 2025, there were £42.7bn assets and £(9.9)bn liabilities transferred from Level 2 to Level 1  (year ended
31 December 2024: there were no material transfers). Additionally, there were £0.8bn assets and £(2.8)bn liabilities transferred from Level 2
to Level 3 (year ended 31 December 2024: there were no material transfers). These transfers reflect enhancement to the Group’s levelling
policy, including the use of additional data in the active market assessment of Level 1 government bonds and updated assessments of
unobservable market parameters for government bonds and issued debt, resulting in an increase in Level 3 balances.
Level 3 movement analysis
The following table summarises the movements in the Level 3 balances during the year. Transfers have been reflected as if they had taken
place at the beginning of the year.
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.
Analysis of movements in Level 3 assets and liabilities
As at 1
January
2025
Total gains and
(losses) in the
period recognised
in the income
statement
Total gains
and (losses)
in the
period
recognised
in OCI
Transfers
As at 31
December
2025
Purchases
Sales
Issues
Settlements
Trading
income2
Other
income
In
Out
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
Trading portfolio assets
10,115
5,810
(4,157)
—
(1,554)
151
—
—
382
(400)
10,347
Financial assets at fair value
through the income statement
8,424
2,858
(1,202)
—
(1,436)
95
72
—
60
(294)
8,577
Financial assets at fair value
through other comprehensive
income
3,739
922
(640)
—
(1,030)
4
(2)
—
118
(12)
3,099
Investment property
9
34
—
—
—
—
—
—
—
—
43
Trading portfolio liabilities
(395)
(55)
25
—
352
2
—
—
(28)
12
(87)
Financial liabilities designated at
fair value
(3,258)
—
28
(503)
1,020
43
(3)
—
(2,954)
753
(4,874)
Net derivative financial
instruments1
(1,104)
(447)
220
—
—
(44)
—
—
3
19
(1,353)
Total
17,530
9,122
(5,726)
(503)
(2,648)
251
67
—
(2,419)
78
15,752
Analysis of movements in Level 3 assets and liabilities
As at 1
January
2024
Total gains and
(losses) in the
period recognised
in the income
statement
Total gains
and (losses)
in the period
recognised in
OCI
Transfers
As at 31
December
2024
Purchases
Sales
Issues
Settlements
Trading
income2
Other
income
In
Out
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
£m
Trading portfolio assets
6,509
5,848
(1,817)
—
(865)
(9)
—
—
775
(326)
10,115
Financial assets at fair value
through the income statement
8,249
2,704
(2,072)
—
(793)
(1)
218
—
207
(88)
8,424
Financial assets at fair value
through other comprehensive
income
1,078
3,116
(43)
—
—
3
22
(1)
49
(485)
3,739
Investment property
2
9
(2)
—
—
—
—
—
—
—
9
Trading portfolio liabilities
(368)
(26)
20
—
—
(7)
—
—
(15)
1
(395)
Financial liabilities designated at
fair value
(1,222)
(415)
19
(1,146)
143
(74)
(20)
—
(893)
350
(3,258)
Net derivative financial
instruments1
(1,113)
(568)
(6)
—
(16)
(64)
(1)
—
163
501
(1,104)
Total
13,135
10,668
(3,901)
(1,146)
(1,531)
(152)
219
(1)
286
(47)
17,530
Notes:
1The derivative financial instruments are represented on a net basis. On a gross basis, derivative financial assets are £1,712m (2024: £2,077m) and derivative
financial liabilities are £(3,065)m (2024: £(3,181)m).
2 Trading income represents gains and losses on Level 3 financial instruments which in the majority are offset by losses and gains on financial instruments disclosed
in Level 2.
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Notes to the financial statements (continued)
Assets and liabilities held at fair value
Unrealised gains and losses on Level 3 assets and liabilities
The following table discloses the unrealised gains and losses recognised in the year, arising on Level 3 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
2025
2024
Income statement
Other
compre-
hensive
income
Total
Income statement
Other
compre-
hensive
income
Total
Trading
income1
Other
income
Trading
income1
Other
income
£m
£m
£m
£m
£m
£m
£m
£m
Trading portfolio assets
36
—
—
36
(9)
—
—
(9)
Financial assets at fair value through the income
statement
94
72
—
166
2
94
—
96
Financial assets at fair value through other
comprehensive income
4
(1)
—
3
3
22
(1)
24
Investment property
—
—
—
—
—
—
—
—
Trading portfolio liabilities
1
—
—
1
(7)
—
—
(7)
Financial liabilities designated at fair value
43
(3)
—
40
(77)
(9)
—
(86)
Net derivative financial instruments
(44)
—
—
(44)
(57)
(1)
—
(58)
Total
134
68
—
202
(145)
106
(1)
(40)
Note:
1Trading income represents gains and losses on Level 3 financial instruments which in the majority are offset by losses and gains on financial instruments disclosed
in Level 2.
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Notes to the financial statements (continued)
Assets and liabilities held at fair value
Significant unobservable inputs
The following table discloses the valuation techniques and significant unobservable inputs for material products recognised at fair value and
classified as Level 3 along with the range of values used for those significant unobservable inputs:
Valuation technique(s)1
Significant unobservable
inputs
2025 Range
2024 Range
Min
Max
Min
Max
Units2
Derivative financial
instruments3
Interest rate derivatives
Discounted cash flows
Inflation forwards
n/m4
n/m4
3
3
%
Credit spread
8
2,070
14
1,972
bps
Yield
—
5
—
12
%
Option model
Interest rate volatility
29
152
19
175
bps vol
FX - IR correlation
(36)
30
(36)
30
%
IR - IR correlation
35
98
33
98
%
IR - Inflation correlation
10
10
10
10
%
Inflation - Inflation
correlation
5
5
5
5
%
Equity derivatives
Discounted cash flow
Discount margin
(190)
350
(215)
351
bps
Option model
Equity volatility
1
88
1
133
%
Equity - equity
correlation
15
100
40
100
%
Non-derivative financial
instruments
Loans
Discounted cash flows
Loan spread
30
942
35
908
bps
Credit spread
194
420
194
1,011
bps
Discount margin
780
1,170
230
345
bps
Yield
5
8
2
18
%
Comparable pricing
Comparable price
—
186
—
240
points
Asset backed securities
Comparable pricing
Comparable price
—
530
—
125
points
Discounted cash flows
Discount margin
n/m4
n/m4
(137)
(25)
bps
Option Model
Equity volatility
n/m4
n/m4
15
32
%
Private equity investments
EBITDA multiple
EBITDA multiple
6
17
2
7
Multiple
Earnings multiple
Earnings multiple
1
11
3
17
Multiple
Discounted cash flow
Credit spread
297
522
210
430
bps
Discount margin
8
10
8
10
%
Corporate debt
Comparable pricing
Comparable price
—
239
—
2,322
points
Government and Government
sponsored debt
Comparable pricing
Comparable price
—
231
—
123
points
Issued debt
Discounted cash flows
Credit spread
80
120
50
198
bps
Option model
Equity volatility
1
95
1
111
%
Interest rate volatility
37
178
19
211
bps vol
Reverse repurchase and
repurchase agreements
Discounted cash flows
Repo spread
100
148
14
186
bps
Notes:
1A range has not been provided for Net Asset Value as there would be a wide range reflecting the diverse nature of the positions.
2The 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%.
3Certain 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.
4Non-material Level 3 balances for these unobservable inputs.
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.
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Notes to the financial statements (continued)
Assets and liabilities held at fair value
Credit spread
Credit spreads typically represent the difference in yield between an instrument and a benchmark security or reference rate. Credit spreads
reflect the additional yield that a market participant demands for taking on exposure to the credit risk of an instrument and forms 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 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 the 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 collateralised debt obligation (CDO) structure.
A significant increase in correlation in isolation can result in a fair value increase or decrease, depending on the specific terms of the
instrument.
Discount Margin
Discount margin represents the additional yield over a benchmark rate that market participants require to compensate for credit risk, liquidity
risk and other factors associated with the instrument. It is commonly used in discounted cash flow valuations.
In general, a significant increase in discount margin in isolation will result in a fair value decrease for the instrument, as higher required
returns reduce present value. The sensitivity depends on the specific terms of the instrument.
Repo Spread
Repo spread refers to the difference between the repurchase agreement rate and a benchmark funding rate. It reflects market conditions,
counterparty credit risk and liquidity premiums that influence the cost of financing through repos.
In general, a significant increase in repo spread in isolation will result in a fair value decrease for the instrument, as higher financing costs
reduce its attractiveness. The sensitivity is dependent on the specific contractual terms.
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.
Loans include a portfolio of loans extended to clients within the Group’s leveraged finance business. Leveraged finance loans are originated
where Barclays provides financing commitments to clients to facilitate strategic transactions, such as leverage buyouts and acquisitions. The
sensitivity of the portfolio to unobservable inputs is judgmental, reflecting their illiquid nature and the significance of unobservable price
inputs to the valuation.
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.
In general, a significant increase in loan spreads in isolation will result in a fair value decrease for a loan.
EBITDA multiple
EBITDA multiple is the ratio of the valuation of the investment to the earnings before interest, taxes, depreciation and amortisation.
In general, a significant increase in the multiple will result in a fair value increase for an investment.
Earnings multiple
Earnings or Revenue multiple is the ratio of the valuation of the investment to the earnings or revenue. In general, a significant increase in
the multiple will result in a fair value increase for an investment.
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Notes to the financial statements (continued)
Assets and liabilities held at fair value
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  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.
Sensitivity analysis of valuations using unobservable inputs (relates to Level 3 portfolios)
2025
2024
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
  Loans
245
21
(324)
(37)
653
43
(766)
(43)
  Corporate debt
88
—
(68)
—
87
—
(56)
—
  Asset backed securities
51
6
(43)
(6)
57
4
(40)
(4)
Government and Government sponsored debt
45
—
(41)
—
47
—
(56)
—
  Private equity investments
218
1
(218)
(1)
232
—
(232)
—
  Interest rate derivatives
109
—
(134)
—
98
—
(212)
—
  Equity derivatives
336
—
(336)
—
199
—
(269)
—
Other products1
109
312
(108)
(89)
92
—
(104)
—
Total
1,201
340
(1,272)
(133)
1,465
47
(1,735)
(47)
Note:
1Other products include issued debt, reverse repurchase and repurchase agreements, certificate of deposits, funds and fund-linked products, equity cash products,
credit derivatives and foreign exchange derivatives
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 £1,541m (2024: £1,512m) or to decrease fair values by up to £1,405m (2024:
£1,782m) with substantially all the potential effect impacting profit and loss. Unfavourable changes shown in the table above are partly
provided for through the capital and prudential valuation adjustment framework.
Fair value adjustments
Key balance sheet valuation adjustments are quantified below:
2025
2024
£m
£m
Exit price adjustments derived from market bid-offer spreads
(628)
(542)
Uncollateralised derivative funding
62
19
Derivative credit valuation adjustments
(155)
(184)
Derivative debit valuation adjustments
119
108
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 increased by £86m.
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Notes to the financial statements (continued)
Assets and liabilities held at fair value
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 £62m is applied to account for the impact of incorporating the cost/benefit 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. The derivative funding adjustment has moved by £43m.
Derivative credit and debit valuation adjustments
Derivative credit valuation adjustments and derivative debit valuation adjustments 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. Derivative credit valuation adjustments and derivative debit
valuation adjustments 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 credit default swap (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.
Derivative credit valuation adjustments decreased by £(29)m. Derivative debit valuation adjustments increased by £11m.
Correlation between counterparty credit and underlying derivative risk factors, termed ‘wrong-way', or ‘right-way’ risk, is not systematically
incorporated into the derivative credit valuation adjustments calculation, but is adjusted where the underlying exposure is directly related to
the counterparty.
Barclays continues to monitor market practices and activity to ensure the approach to uncollateralised derivative valuation remains
appropriate.
Unrecognised gains as a result of the use of valuation models using unobservable inputs
The amount that is yet to be recognised in income, relating to the difference between the transaction price (the fair value at initial
recognition) and the amount that would have arisen had valuation models using unobservable inputs been used on initial recognition, is
£264m (2024: £273m) for financial instruments measured at fair value. There are additions and FX revaluation of  £55m (2024: £173m) and
amortisation and releases of £64m (2024: £105m) for these instruments. For financial instruments carried at amortised cost, the amount that
is yet to be recognised in income is £164m (2024: £173m). There are additions of £nil (2024: £nil) and amortisation and releases of £9m
(2024: £19m) for these instruments.
Third-party credit enhancements
Structured and brokered certificates of deposit issued by the Group are insured up to $250,000 per depositor by the Federal Deposit
Insurance Corporation (FDIC) in the United States. The FDIC is funded by fees that Barclays and other banks pay for deposit insurance
coverage. The carrying value of these issued certificates of deposit that are designated under the IFRS 9 fair value option includes this third-
party credit enhancement. The on-balance sheet value of these brokered certificates of deposit amounted to £4,156m (2024: £4,844m).
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Notes to the financial statements (continued)
Assets and liabilities held at fair value
Comparison of carrying amounts and fair values for assets and liabilities not held at fair value
The following table shows the fair value of financial assets and liabilities measured at amortised cost disaggregated by the fair value
hierarchy and balance sheet classification
2025
2024
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
Debt securities at amortised cost
68,475
67,442
34,118
29,853
3,471
68,210
67,354
19,341
46,429
1,584
Loans and advances at amortised cost
361,523
361,517
7,631
71,157
282,729
346,273
343,016
6,977
73,606
262,433
Reverse repurchase agreements and other
similar secured lending
17,622
17,622
—
17,622
—
4,734
4,734
—
4,734
—
Assets included in disposal groups classified
as held for sale
5,801
6,065
—
—
6,065
9,544
9,628
—
3,520
6,108
Financial liabilities
Deposits at amortised cost
(585,613)
(585,689)
(421,488)
(160,433)
(3,768)
(560,663)
(560,393)
(410,955)
(146,607)
(2,831)
Repurchase agreements and other similar
secured borrowing
(25,170)
(25,170)
—
(25,170)
—
(39,415)
(39,415)
—
(39,415)
—
Debt securities in issue
(119,033)
(121,439)
—
(119,590)
(1,849)
(92,402)
(94,463)
—
(92,066)
(2,397)
Subordinated liabilities
(12,954)
(13,483)
—
(12,764)
(719)
(11,921)
(12,434)
—
(11,697)
(737)
Liabilities included in disposal groups
classified as held for sale
—
—
—
—
—
(3,647)
(3,647)
—
(3,647)
—
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.
Debt securities at amortised cost
Debt securities at amortised cost are valued using observable market prices sourced from broker quotes, inter-dealer prices or other reliable
pricing sources. Observability assessment is performed with reference to bond market trading data. Bonds are assessed at Level 1 if they are
traded in active market, with a quoted price in line with requirements of IFRS 13. Where market data for the underlying bond is unavailable,
a number of proxy/extrapolation techniques are employed to determine the appropriate fair value. The enhancements noted in levelling
policy are applicable to the government bond reported at amortised cost.
Loans and advances at amortised cost
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 or loan spreads of the borrowers. 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.
Reverse repurchase agreements and other similar secured lending
The fair value of reverse repurchase agreements approximates carrying amounts as these balances are generally short dated and fully
collateralised.
Deposits at amortised cost
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.
Repurchase agreements and other similar secured borrowing
The fair value of repurchase agreements approximates carrying amounts as these balances are generally short dated.
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.
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.
Assets & liabilities included in disposal groups classified as held for sale
The fair value for the purposes of this disclosure has been prepared in accordance with the products held for sale, and valuation techniques
used to determine the expected sales price of these assets and liabilities that will be achieved when the disposal group is sold. 
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Notes to the financial statements (continued)
Assets and liabilities held at fair value
18 Offsetting financial assets and financial liabilities
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.
Amounts subject to enforceable netting arrangements
Amounts not
subject to
enforceable
netting
arrangements3
Balance
sheet total4
Effects of offsetting on-balance sheet
Related amounts not offset
Gross
amounts
Amounts
offset1
Net amounts
reported on
the balance
sheet
Financial
instruments
Financial
collateral2
Net amount
£m
£m
£m
£m
£m
£m
£m
£m
As at 31 December 2025
Derivative financial assets
291,146
(42,571)
248,575
(194,743)
(43,404)
10,428
3,884
252,459
Reverse repurchase agreements and
other similar secured lending5
779,674
(630,480)
149,194
—
(148,845)
349
916
150,110
Total assets
1,070,820
(673,051)
397,769
(194,743)
(192,249)
10,777
4,800
402,569
Derivative financial liabilities
(278,718)
43,257
(235,461)
194,743
28,546
(12,172)
(5,347)
(240,808)
Repurchase agreements and other
similar secured borrowing5
(802,164)
630,480
(171,684)
—
171,684
—
(11,938)
(183,622)
Total liabilities
(1,080,882)
673,737
(407,145)
194,743
200,230
(12,172)
(17,285)
(424,430)
As at 31 December 2024
Derivative financial assets
334,885
(47,207)
287,678
(230,434)
(43,270)
13,974
5,852
293,530
Reverse repurchase agreements and
other similar secured lending5
701,482
(556,373)
145,109
—
(144,670)
439
1,398
146,507
Total assets
1,036,367
(603,580)
432,787
(230,434)
(187,940)
14,413
7,250
440,037
Derivative financial liabilities
(318,897)
46,040
(272,857)
230,434
27,677
(14,746)
(6,558)
(279,415)
Repurchase agreements and other
similar secured borrowing5
(731,622)
556,373
(175,249)
—
175,249
—
(19,772)
(195,021)
Total liabilities
(1,050,519)
602,413
(448,106)
230,434
202,926
(14,746)
(26,330)
(474,436)
Notes:
1Amounts offset for derivative financial assets additionally includes cash collateral netted of £6,086m (2024: £5,126m). Amounts offset for derivative financial
liabilities additionally includes cash collateral netted of £5,400m (2024: £6,293m). Settlements assets and liabilities have been offset amounting to £38,196m (2024:
£25,133m).
2Financial collateral of £43,404m (2024: £43,270m) was received in respect of derivative assets, including £30,758m (2024: £30,637m) of cash collateral and
£12,646m (2024: £12,633m) of non-cash collateral. Financial collateral of £28,546m (2024: £27,677m) was placed in respect of derivative liabilities, including
£23,369m (2024: £23,126m) of cash collateral and £5,177m (2024: £4,551m) of non-cash collateral. The collateral amounts are limited to net balance sheet
exposure, so as to not include overcollateralisation.
3This column includes contractual rights of set-off that are subject to uncertainty under the laws of the relevant jurisdiction.
4The 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’.
5Reverse repurchase agreements and other similar secured lending of £150,110m (2024: £146,507m) is split by fair value £132,488m (2024: £141,773m) and
amortised cost £17,622m (2024: £4,734m). Repurchase agreements and other similar secured borrowing of £183,622m (2024: £195,021m) is split by fair value
£158,452m (2024: £155,606m) and amortised cost £25,170m (2024: £39,415m).
These offsetting and collateral arrangements and other credit risk mitigation strategies used by the Group are further explained in the Credit
risk management section.
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Notes to the financial statements (continued)
Assets at amortised cost and other investments
Assets at amortised cost and other investments
The notes included in this section focus on the Group’s property, plant and equipment, leases and goodwill and intangible assets. Details
regarding the Group’s liquidity and capital position can be found in the Treasury and Capital risk section.
19 Property, plant and equipment
Accounting for property, plant and equipment
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 enhancement of 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, including consideration on future Climate and Sustainability investments.
The Group uses the following annual rates in calculating depreciation:
Annual rates in calculating depreciation
Depreciation rate
Freehold land
Not depreciated
Freehold buildings
2-3.3%
Leasehold property
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%
Costs of adaptation and installed equipment are depreciated over the shorter of the life of the lease or the depreciation rates noted in the table
above.
Investment property
The 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.
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Notes to the financial statements (continued)
Assets at amortised cost and other investments
Investment
property
Property
Equipment
Right of use
assets1
Total
£m
£m
£m
£m
£m
Cost
As at 1 January 2025
9
3,628
2,245
2,215
8,097
Additions
33
215
267
156
671
Disposals2
—
(158)
(68)
(87)
(313)
Exchange and other movements
1
(192)
11
45
(135)
As at 31 December 2025
43
3,493
2,455
2,329
8,320
Accumulated depreciation and impairment
As at 1 January 2025
—
(1,798)
(1,557)
(1,138)
(4,493)
Depreciation charge3
—
(139)
(236)
(136)
(511)
Impairment3
—
(3)
(1)
(7)
(11)
Disposals2
—
156
60
79
295
Exchange and other movements
—
99
7
14
120
As at 31 December 2025
—
(1,685)
(1,727)
(1,188)
(4,600)
Net book value
43
1,808
728
1,141
3,720
Cost
As at 1 January 2024
2
3,578
2,347
2,002
7,929
Additions
9
165
186
48
408
Disposals
(2)
(140)
(273)
(96)
(511)
Exchange and other movements
—
25
(15)
261
271
As at 31 December 2024
9
3,628
2,245
2,215
8,097
Accumulated depreciation and impairment
As at 1 January 2024
—
(1,778)
(1,563)
(1,171)
(4,512)
Depreciation charge3
—
(143)
(250)
(139)
(532)
Impairment3
—
(1)
—
(14)
(15)
Disposals
—
131
258
94
483
Exchange and other movements
—
(7)
(2)
92
83
As at 31 December 2024
—
(1,798)
(1,557)
(1,138)
(4,493)
Net book value
9
1,830
688
1,077
3,604
Notes:
1Right of use (ROU) asset balances relate to property leases under IFRS 16. Refer to Note 20 for further details.
2Disposals primarily pertain to fully depreciated assets which are not in use.
3Depreciation charge and impairment charge is part of Infrastructure, Administration and General expenses shown in Note 7.
4In 2024, Exchange and other movements in Right of use (ROU) asset balances include modification related to a lease extended by ~91 years
Property rentals of £7m  (2024: 11m) have been included in other income.
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.
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Notes to the financial statements (continued)
Assets at amortised cost and other investments
20 Leases
Accounting for leases
When the Group is the lessee, it is required to recognise both:
•a lease liability, measured at the present value of remaining cash flows on the lease
•a right of use (ROU) asset, measured at the amount of the initial measurement of the lease liability, plus any lease payments made
prior to commencement date, initial direct costs, and estimated costs of restoring the underlying asset to the condition required by the
lease, less any lease incentives received.
Subsequently the lease liability will increase for the accrual of interest, resulting in a constant rate of return throughout the life of the
lease, and reduce when payments are made. The right of use asset will amortise to the income statement over the life of the lease.
When the lease liability is remeasured, a corresponding adjustment is made to the carrying amount of the ROU asset, or is recorded in the
income statement if the carrying amount of the ROU asset has been reduced to nil.
On the balance sheet, the ROU assets are included within property, plant and equipment and the lease liabilities are included within other
liabilities.
The Group applies the recognition exemption in IFRS 16 for leases with a term not exceeding 12 months. For these leases, the lease
payments are recognised as an expense on a straight-line basis over the lease term unless another systematic basis is more appropriate.
When the Group is the lessor, the lease must be classified as either a finance lease or an operating lease. A finance lease is a lease that
confers substantially all the risks and rewards of the leased assets on the lessee. An operating lease is a lease where substantially all of the
risks and rewards of the leased asset remain with the lessor.
As a lessor
Finance lease receivables are included within loans and advances at amortised cost.
The following table sets out a maturity analysis of lease receivables, showing the lease payments to be received after the reporting date.
2025
2024
Gross
investment
in finance
lease
receivables
Future
finance
income
Present
value of
minimum
lease
payments
receivable
Unguaranteed
residual
values
Gross
investment
in finance
lease
receivables
Future
finance
income
Present
value of
minimum
lease
payments
receivable
Unguaranteed
residual
values
£m
£m
£m
£m
£m
£m
£m
£m
Not more than one year
1
—
1
—
7
(1)
6
—
One to two years
3
(1)
2
—
3
(1)
2
—
Two to three years
1
—
1
—
—
—
—
—
Total
5
(1)
4
—
10
(2)
8
—
Barclays provided leasing and other asset finance facilities to businesses and individual customers. There is no significant impairment
allowance for finance lease receivables in current and previous year.
The Group does not have any material operating leases as a lessor.
Finance lease income
Finance lease income is included within interest income. The following table shows amounts recognised in the income statement during the
year.
2025
2024
£m
£m
Finance income from net investment in lease
1
2
Profit on sales
—
—
As a lessee
The Group leases various offices, branches and other premises under non-cancellable lease arrangements to meet its operational business
requirements. In some instances, Barclays will sublease property to third parties when it is no longer needed to meet business requirements.
Currently, Barclays does not have any material subleasing arrangements.
ROU asset balances relate to property leases only. Refer to Note 19 for the carrying amount of ROU assets.
The total expenses recognised during the year for short-term leases were  £1m (2024: £1m). The portfolio of short-term leases to which
Barclays is exposed at the end of the year is not dissimilar to the expenses recognised in the year.
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Notes to the financial statements (continued)
Assets at amortised cost and other investments
Lease liabilities
2025
2024
£m
£m
As at 1 January
1,205
971
Interest expense
71
71
New leases
155
45
Disposals
(14)
(18)
Cash payments
(196)
(204)
Exchange and other movements1
57
340
As at 31 December (see Note 22)
1,278
1,205
Note:
1Exchange and other movements in 2024  include modification related to a lease extended by ~91 years
The table below sets out a maturity analysis of undiscounted lease liabilities, showing the lease payments after the reporting date.
Undiscounted lease liabilities maturity analysis
2025
2024
£m
£m
Not more than one year
187
195
One to two years
170
173
Two to three years
153
149
Three to four years
142
126
Four to five years
120
113
Five to ten years
503
395
Greater than ten years
3,474
3,754
Total undiscounted lease liabilities as at 31 December
4,749
4,905
In 2024, Barclays had a lease modification for property "New York, 745 7th Avenue" wherein there was an extension of lease term by ~91
years.
In addition to the cash flows identified above, the Group is exposed to:
•Variable lease payments: This variability will typically arise from either inflation index instruments or market-based pricing adjustments.
Currently, Barclays has 205 (2024: 238) leases out of the total 603 (2024: 631) leases with variable payment terms. Of the gross cash
flows identified above, £4,613m (2024: £4,634m) is attributable to leases with some degree of payment variability.
•Extension and termination options: The table above represents Barclays' best estimate of future cash outflows for leases, including
assumptions regarding the exercising of contractual extension and termination options. The above gross cash flows include adjustments of
£5m (2024: £10m) and £1,820m (2024: £1,872m) in respect of leases for which Barclays is highly likely to exercise an early termination
and a lease extension option, respectively.
In 2025, the Group does not have any sale and leaseback transaction (2024: Nil).
The Group does not have any restrictions or covenants imposed by the lessor on its property leases which restrict its businesses.
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Notes to the financial statements (continued)
Assets at amortised cost and other investments
21 Goodwill and intangible assets
Accounting for goodwill and intangible assets
Goodwill
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 a cash generating unit (CGU), including goodwill with the present value of the pre-tax cash
flows, discounted at a rate of interest that reflects the inherent risks, of the CGU to which the goodwill relates, or the CGU's fair value if
this is higher.
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.
For internally generated intangible assets, only costs incurred during the development phase are capitalised. Expenditure in the research
phase is expensed when it is incurred.
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 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:
Note:
1Exceptions 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.
Annual rates in calculating amortisation
Amortisation period
Goodwill
Not amortised
Internally generated software1
12 months to 6 years
Other software
12 months to 6 years
Core Deposits
12 months to 5 years
Brand
12 months to 10 years
Customer lists
12 months to 25 years
Licences and other
12 months to 25 years
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Assets at amortised cost and other investments
Intangible assets are reviewed for impairment when there are indications that impairment may have occurred. Intangible assets not yet
available for use are reviewed annually for impairment.
Intangible assets
Goodwill
Internally
generated
software
Other
software
Core
deposits
Brand
Customer
lists
Licences
and other
Total
£m
£m
£m
£m
£m
£m
£m
£m
2025
Cost
As at 1 January 2025
5,308
7,280
671
17
7
1,230
219
14,732
Additions
—
1,341
4
—
—
—
—
1,345
Disposals1
—
(1,306)
(5)
—
—
—
(3)
(1,314)
Exchange and other movements
(35)
(74)
(4)
—
—
(78)
(14)
(205)
As at 31 December 2025
5,273
7,241
666
17
7
1,152
202
14,558
Accumulated amortisation and impairment
As at 1 January 2025
(858)
(3,897)
(486)
(1)
(2)
(1,073)
(140)
(6,457)
Disposals1
—
1,306
4
—
—
—
3
1,313
Amortisation charge2
—
(1,135)
(63)
(3)
(1)
(33)
(10)
(1,245)
Impairment charge2
—
(8)
(1)
—
—
—
—
(9)
Exchange and other movements
—
41
2
—
—
71
10
124
As at 31 December 2025
(858)
(3,693)
(544)
(4)
(3)
(1,035)
(137)
(6,274)
Net book value
4,415
3,548
122
13
4
117
65
8,284
2024
As at 1 January 2024
5,035
7,190
717
—
7
1,569
156
14,674
Additions
263
1,225
12
17
—
66
66
1,649
Disposals1
—
(1,156)
(58)
—
—
(90)
(6)
(1,310)
Exchange and other movements
10
21
—
—
—
(315)
3
(281)
As at 31 December 2024
5,308
7,280
671
17
7
1,230
219
14,732
Accumulated amortisation and impairment
As at 1 January 2024
(858)
(3,965)
(478)
—
(1)
(1,438)
(140)
(6,880)
Disposals1
—
1,156
58
—
—
90
6
1,310
Amortisation charge2
—
(1,066)
(67)
(1)
(1)
(28)
(5)
(1,168)
Impairment charge2
—
(19)
—
—
—
—
—
(19)
Exchange and other movements
—
(3)
1
—
—
303
(1)
300
As at 31 December 2024
(858)
(3,897)
(486)
(1)
(2)
(1,073)
(140)
(6,457)
Net book value
4,450
3,383
185
16
5
157
79
8,275
Notes:
1Disposals pertain to  fully amortised  assets which are  not in use.
2Amortisation charge and impairment charge is part of Infrastructure, Administration and General expenses shown in Note 7.
Goodwill
Goodwill and Intangible assets are allocated to business operations according to business segments as follows:
2025
2024
Goodwill
Intangibles
Total
Goodwill
Intangibles
Total
£m
£m
£m
£m
£m
£m
Barclays UK
3,872
1,013
4,885
3,872
1,042
4,914
Barclays UK Corporate Bank
—
256
256
—
59
59
Barclays UK Private Bank and Wealth
Management
95
298
393
95
251
346
Barclays US Consumer Bank
414
516
930
444
513
957
Barclays Investment Bank
—
1,751
1,751
0
1,902
1,902
Head Office
34
35
69
39
58
97
Total
4,415
3,869
8,284
4,450
3,825
8,275
Critical accounting estimates and judgements
Goodwill
Key areas involving a higher degree of judgement or estimation include:
Judgements
Estimates
Identification of cash generating units (CGUs) and allocation of goodwill for
impairment testing.
The value-in-use (VIU) of a CGU for impairment testing includes
forecasting future cash flows and determination of the discount rate.
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Notes to the financial statements (continued)
Assets at amortised cost and other investments
The Group does not consider there to be a significant risk of a material adjustment to the carrying amount of goodwill in the next financial
year.
Testing goodwill for impairment involves a significant amount of judgement. Goodwill is allocated to CGUs for the purpose of impairment
testing. The review of goodwill for impairment involves calculating a value in use (VIU) valuation, which is compared to the carrying value
of a CGU associated with the goodwill to determine whether any impairment has occurred. This includes the identification of independent
CGUs across the organisation and the allocation of goodwill to those CGUs.
The calculation of a value in use contains a high degree of uncertainty in estimating the future cash flows and the rates used to discount them.
Key judgements include determining the carrying value of the CGU, the cash flows and discount rates used in the calculation.
•The cash flow forecasts used by management involve judgement and are based upon a view of the prospects of the business and market
conditions at the point in time the assessment is prepared, including the potential effect of climate change. The estimation of cash flows is
sensitive to the periods for which detailed forecasts are available and to assumptions regarding long-term sustainable cash flows.
•The discount rates applied to the future cash flows also involve judgement. The discount rates used are compared to market participants to
ensure that they are appropriate and based on an estimated cost of equity for each CGU.
•The choice of a terminal growth rate used to determine the present value of the future cash flows of the CGUs is also a judgement that can
impact the outcome of the assessment. The terminal growth rate and discount rates used may vary due to external market rates and
economic conditions that are beyond management’s control, including the potential effect of climate change.
Further details of some of the key judgements are set out below.
2025 impairment review
The 2025 impairment review was performed during Q4 2025, with the approach and analysis set out below. 
Determining the carrying value of CGUs
The carrying value for each CGU is the sum of the tangible equity, goodwill and intangible asset balances associated with that CGU.
The Group manages the assets and liabilities of its CGUs with reference to the tangible equity of the respective businesses. That tangible
equity is derived from the level of risk weighted assets (RWAs) and capital required to be deployed in the CGU and therefore reflects its
relative risk, as well as the level of capital that management consider a market participant would be required to hold and retain to support
business growth.
Goodwill is initially allocated to CGUs or groups of CGUs that are expected to benefit from the synergies of the acquisition that generated it.
Goodwill is only reallocated if there is a change in its use or when reporting structures are altered in a way that changes the composition of
one or more cash generating units to which goodwill has been allocated.  During H1 2025, Barclays Bank UK Group revised its internal
reporting structure to align with strategic changes and allocation of resources. As a result, a new reportable segment of Retail Banking has
replaced the previously reported Personal Banking and Barclaycard Consumer UK segments. 
Cash flows
The five-year cash flows used in the calculation are based on the formally agreed medium-term plans approved by the Board. These are
prepared using macroeconomic assumptions which management consider reasonable and supportable, and reflect business agreed initiatives
for the forecast period. The macroeconomic assumptions underpinning the medium-term plan were determined during 2025 and management
has considered whether there are subsequent significant changes in those assumptions which would adversely impact the results of the
impairment review.
As required by IAS 36, estimates of future cash flows exclude cash inflows or outflows that are expected to arise from restructuring
initiatives where a constructive obligation to carry out the plan does not yet exist.
In line with prior year treatment, the Education, Social Housing and Local Authority (ESHLA) portfolio has been excluded from the
Business Banking CGU cash flows. This is a legacy loan portfolio which was previously within the Non-Core bank and was not part of the
business to which the goodwill relates. As such, the cash flows relating to this portfolio have been excluded from the Business Banking VIU
calculation. 
Discount rates
IAS 36 requires that the discount rate used in a value in use calculation reflects the pre-tax rate an investor would require if they were to
choose an investment that would generate similar cash flows to those that the entity expects to generate from the asset. In determining the
discount rate, management identified the cost of equity associated with market participants that closely resemble the Group's CGUs. The cost
of equity has been used as the discount rate in the impairment assessment and applied to the post-tax cash flows of the CGU. This post-tax
method incorporates the impact of changing tax rates on the cash flows and is expected to produce the same VIU result as a pre-tax method
adjusted for varying tax rates. Using the resultant VIU, the equivalent pre-tax discount rate has been calculated. The cost of equity rate used
for all CGUs in this year’s calculation has increased to reflect volatility in markets, an increase in risk free rate and a higher market risk
premium rate. The range of equivalent pre-tax discount rates applicable across the CGUs range from  15.2% to 19.6% (2024: 14.7% to
19.2%).
Terminal growth rate
The terminal growth rate is used to estimate the effect of projecting cash flows to the end of an asset’s useful economic life. It is
management’s judgement that the cash flows associated with the CGUs will grow in line with the major economies in which the Group
operates. Inflation rates are used as an approximation of future growth rates and form the basis of the terminal growth rates applied. The
terminal growth rate used is  2.0% (2024: 2.0%).
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Notes to the financial statements (continued)
Assets at amortised cost and other investments
Outcome of goodwill and intangibles review
The Retail Banking CGU carries the majority of the Group’s goodwill balance, predominantly as a consequence of the Woolwich
acquisition. The goodwill within Retail Banking  was £3,243m (2024: £3,243m), of which £2,501m (2024: £2,501m) was attributable to
Woolwich, and within Business Banking was £629m (2024: £629m), fully attributable to Woolwich. 
The largest portion of the Group's intangible assets sits within the Barclays Investment Bank CGU, with an allocation of £1,751m (2024:
£1,902m).
Based on management's plans and assumptions the value in use exceeds the carrying value of the CGUs and no impairment has been
indicated in 2025. 
The outcome of the impairment review for Retail Banking, Business Banking and Barclays US Consumer Bank are set out below:
Cash generating unit
Tangible equity
Goodwill
Intangibles
Carrying value
Value in use
Value in use
exceeding
carrying value
2025
Value in use
exceeding
carrying value
2024
£m
£m
£m
£m
£m
£m
£m
Retail Banking
9,619
3,243
795
13,657
19,961
6,304
1,925
Business Banking
1,987
629
208
2,824
8,069
5,245
3,197
Barclays US Consumer Bank
3,055
414
519
3,988
7,081
3,093
480
Total
14,661
4,286
1,522
20,469
35,111
14,642
5,602
Note:
1For comparative purposes, the 2024 figures have been re-presented to reflect the cash-generating units within the new operating divisions introduced in the first half
of 2025. Goodwill related to Retail Banking, which was previously reported under Personal Banking and Barclaycard Consumer UK, has now been reclassified
accordingly.   
All of the above CGUs have seen an increase in value in use in the period, which is mainly attributable to improved performance expectations.
Sensitivity of key judgements
Headroom is sensitive to possible adverse changes in the key assumptions that support the recoverable amount:
Cash flows: The medium-term plans used to determine the cash flows used in the VIU calculation rely on macroeconomic forecasts, including
interest rates, GDP and unemployment, and forecast levels of market and client activity. Interest rate assumptions impact planned cash flows
from both customer income and structural hedge contributions and therefore cash flow expectations are highly sensitive to movements in the
yield curve. The cash flows also contain assumptions with regard to the prudential and financial conduct regulatory environment which may be
subject to change. Given the current level of economic uncertainty, a 10% reduction in cash flows has been provided to show the sensitivity of
the outcome to a change in these key assumptions.
Discount rate: The discount rate should reflect the market risk-free rate adjusted for the inherent risks of the business it is applied to.
Management have identified discount rates for comparable businesses and consider these to be a reasonable estimate of a suitable market rate
for the profile of the business unit being tested. The risk that these discount rates may not be appropriate is quantified below and shows the
impact of a 100bps change in the discount rate.
Terminal growth rate: The terminal growth rate is used to estimate the cash flows into perpetuity based on the expected longevity of the
CGU's businesses. The terminal growth rate is sensitive to uncertainties in the macroeconomic environment. The risk that using inflation data
may not be appropriate for its determination is quantified below and shows the impact of 100bps change in the terminal growth rate.
Allocated capital rate: Tangible equity is allocated based on the level of risk weighted assets (RWAs) and capital required to be deployed in
the CGU, which is dependent on the relative risk of businesses. The capital rate used in determining the level of tangible equity allocated to the
CGU and its capital cash flows could move over time. The impact of a 50bps increase in capital rate is quantified below.
The sensitivity of the value in use to key judgements in the calculations for certain CGUs holding goodwill balances is set out below:
Cash generating unit
Carrying
value
Value in
use
Value in
use
exceeding
carrying
value
Discount
rate
Reduction in headroom
Change required to reduce headroom to
zero
100 bps
increase
in the
discount
rate
100 bps
decrease
in
terminal
growth
rate
50 bps
increase
to
allocated
capital
rate
10%
reduction
in
forecasted
cash flows
Discount
rate
Terminal
growth
rate
Allocated
capital
rate
Cash
flows
£m
£m
£m
%
£m
£m
£m
£m
%
%
%
%
Retail Banking
13,657
19,961
6,304
19.6
(1,164)
(676)
(428)
(2,189)
7.4
(17.8)
7.4
(28.8)
Barclays US Consumer
Bank
3,988
7,081
3,093
16.8
(572)
(368)
(229)
(901)
8.0
(16.8)
6.7
(34.3)
Total
17,645
27,042
9,397
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Notes to the financial statements (continued)
Accruals, provisions, contingent liabilities and legal proceedings
Accruals, provisions, contingent liabilities and legal proceedings
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.
22 Other liabilities
2025
2024
£m
£m
Accruals and deferred income
4,261
4,479
Other creditors
4,477
4,828
Items in the course of collection due to other banks
97
99
Lease liabilities (refer to Note 20)
1,278
1,205
Other liabilities
10,113
10,611
23 Provisions
Accounting for provisions
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.
Critical accounting estimates and judgements
Key areas involving a higher degree of judgement or estimation include:
These estimates are considered to have a significant risk of resulting in a material adjustment to the carrying amounts of provisions within
the next financial year.
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 re-evaluate 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 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 Note 25 for more detail of legal,
competition and regulatory matters.
Judgements
Estimates
Determination as to whether a present obligation exists.
Estimation uncertainty in  the probability, timing, nature and quantum
of outflows.
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Notes to the financial statements (continued)
Accruals, provisions, contingent liabilities and legal proceedings
Legal,
competition and
regulatory
matters
Sundry
provisions
Redundancy
and
restructuring
Customer
redress
Onerous
contracts
Total
£m
£m
£m
£m
£m
£m
As at 1 January 2025
213
299
59
14
359
944
Additions
267
302
114
41
165
889
Amounts utilised
(210)
(43)
(89)
(14)
(76)
(432)
Unused amounts reversed
(79)
(13)
(3)
—
(48)
(143)
Exchange and other movements
(1)
(2)
(2)
—
(5)
(10)
As at 31 December 2025
190
543
79
41
395
1,248
Undrawn contractually committed facilities and
guarantees
As at 1 January 2025
439
Net change in expected credit loss provision and
other movements
(23)
As at 31 December 2025
416
Total provisions
As at 1 January 2025
1,383
As at 31 December 2025
1,664
Provisions expected to be recovered or settled within no more than 12 months after 31 December 2025 are £1,400m (2024: £1,192m).
Redundancy and restructuring
These provisions comprise the estimated cost of restructuring, including redundancy costs where 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.
Customer redress
Customer redress provisions comprise the estimated cost of making redress payments to customers, clients and counterparties for losses or
damages associated with inappropriate judgement in the execution of the Group’s business activities.
Motor finance provision
From 2003 to late 2019, Clydesdale Financial Services Limited (CFSL), a wholly-owned subsidiary of the Group, provided motor finance to
customers in the UK.
In January 2024, the FCA appointed a skilled person to undertake a review of the historical use of discretionary commission arrangements
and sales in the motor finance market across several firms. This review followed two final decisions by the UK Financial Ombudsman
Service (FOS) and a number of complaints and court claims, including some against CFSL.
On 7 October 2025, the FCA began consulting on an industrywide compensation scheme for eligible motor finance customers. Barclays has
engaged with the FCA as part of its consultation process and the FCA has stated that, if it introduces a redress scheme, it expects to publish a
policy statement and final rules in February or March 2026, with compensation to consumers beginning later in 2026. The FCA has indicated
that it expects to lift the existing pause on the handling of certain motor finance complaints on 31 May 2026, subject to the terms of the FCA
redress scheme, if adopted.
Barclays considers it more likely than not that a redress scheme will be implemented by the FCA. As a result, Barclays has recognised a
provision of £325m in respect of this matter as at 31 December 2025 (as at 31 December 2024: £90m). Recognising that the proposed terms
of the FCA redress scheme are subject to consultation, in calculating potential redress costs and the amount of provision required, Barclays
has applied a weighted average of multiple scenarios, each incorporating differing evaluations of the FCA’s current proposals. The current
provision reflects the estimated number of motor finance cases falling within the scope of the FCA redress scheme as proposed by the FCA
consultation paper (which covers regulated motor finance agreements between 6 April 2007 and 1 November 2024 where a commission was
payable by the lender to the broker), the anticipated level of customer redress reflecting the FCA’s proposed methodology, the estimated
customer response rate with reference to Barclays previous remediation exercises, and the costs associated with implementing the FCA’s
proposed approach to customer engagement.
The final terms of the FCA redress scheme remain uncertain pending publication of the FCA’s policy statement and final scheme rules.
Accordingly, the legal and regulatory outcomes and the nature, extent and timing of any remediation action, if required, remain uncertain.
The ultimate financial impact on Barclays could differ from the recognised provision, which represents Barclays’ best estimate of the cost of
redress based on the information currently available to Barclays.
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, refer to Note 25.
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Accruals, provisions, contingent liabilities and legal proceedings
Onerous contracts
Onerous contract provisions comprise an estimate of the unavoidable costs involved with fulfilling the terms and conditions of contracts net
of any expected benefits to be received.
Sundry provisions
This category includes provisions that do not fit into any of the other categories, such as fraud losses and dilapidation provisions.
Undrawn contractually committed facilities and guarantees
Undrawn contractually committed facilities and guarantees provisions are accounted under IFRS9. Impairment allowance under IFRS 9
considers both the drawn and the undrawn counterparty exposure. For retail portfolios, the total impairment allowance is allocated to the
drawn exposure to the extent that the allowance does not exceed the exposure as ECL is not reported separately. Any excess is reported on
the liability side of the balance sheet as a provision. For wholesale portfolios, the impairment allowance on the undrawn exposure is reported
on the liability side of the balance sheet as a provision. Further analysis of the movement  is disclosed within the 'Movement in gross
exposures and impairment allowance including provisions for loan commitments and financial guarantees' in the expected credit loss
provision table on page 231.
24 Contingent liabilities and 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:
2025
2024
£m
£m
Guarantees and letters of credit pledged as collateral security
16,749
16,713
Performance guarantees, acceptances and endorsements
8,625
8,633
Total contingent liabilities and financial guarantees
25,374
25,346
•  Of which: Financial guarantees and letters of credit carried at fair value
905
988
Documentary credits and other short-term trade related transactions
1,103
1,433
Standby facilities, credit lines and other commitments
423,503
421,716
Total commitments1
424,606
423,149
•  Of which: Loan commitments carried at fair value
21,292
15,350
Note:
1Includes exposures relating to financial assets classified as assets held for sale.
Provisions for expected credit losses held against contingent liabilities and commitments equal £416m (2024: £439m) 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.
25 Legal, competition and regulatory matters
The Group faces legal, competition and regulatory challenges, many of which are beyond our control. The extent of the impact 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 estimates and judgements in accordance with the
relevant accounting policies applicable to Note 23, Provisions. We have not disclosed an estimate of the potential financial impact or effect
on the Group of contingent liabilities where it is not currently practicable to do so. Various matters detailed in this note seek damages of an
unspecified amount. While certain matters specify the damages claimed, such claimed amounts do not necessarily reflect the Group’s
potential financial exposure in respect of those matters.
Matters are ordered under headings corresponding to the financial statements in which they are disclosed.
1. Barclays PLC and Barclays Bank PLC
Proceedings relating to certain advisory services agreements
In 2023, Barclays Bank PLC received requests for arbitration from two Jersey special purpose vehicles connected to PCP International
Finance Limited asserting claims in relation to the October 2008 capital raising. This matter is now concluded, and there are no other
outstanding matters relating to the advisory services agreements.
Civil actions related to LIBOR and other benchmarks
Various individuals and corporates in a range of jurisdictions have threatened or brought civil actions against the Group and other banks in
relation to the alleged manipulation of LIBOR and/or other benchmarks.
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US civil actions related to LIBOR
Multiple civil actions have been filed in the US against the Group and other banks alleging manipulation of USD LIBOR, Sterling LIBOR
and the LIBOR benchmark that was administered by the Intercontinental Exchange Inc. and certain of its affiliates (ICE LIBOR). 
With respect to USD LIBOR, one action alleging that Barclays Bank PLC, Barclays Capital Inc. (BCI) and other financial institutions
individually and collectively violated provisions of the US Sherman Antitrust Act (Sherman Act), the US Commodity Exchange Act, the US
Racketeer Influenced and Corrupt Organizations Act (RICO), the US Securities Exchange Act of 1934 and various state laws by
manipulating USD LIBOR rates remains, seeking unspecified damages. In September 2025, the US federal district court in the Southern
District of New York (SDNY) granted the defendants' motion for summary judgment and dismissed the remaining USD LIBOR litigations,
including the action against the Group. The plaintiffs are appealing the decision. A separate USD LIBOR action pending in the SDNY was
previously settled. The settlement is not material to the Group’s operating results, cash flows or financial position.
With respect to Sterling LIBOR, consolidated class actions filed in the SDNY against Barclays Bank PLC, BCI and other Sterling LIBOR
panel banks alleging, among other things, manipulation of the Sterling LIBOR rate in violation of the Sherman Act, US Commodity
Exchange Act and RICO, were dismissed in 2018. The US Court of Appeals for the Second Circuit (Second Circuit) affirmed the dismissal
in September 2025. This matter is concluded.
With respect to ICE LIBOR, in August 2020, a group of individual plaintiffs in the US District Court for the Northern District of California
on behalf of individual borrowers and consumers of loans and credit cards with variable interest rates linked to USD ICE LIBOR brought an
action against Barclays Bank PLC and other financial institutions alleging Sherman Act violations. The defendants’ motion to dismiss the
case was granted in 2022. The US Court of Appeals for the Ninth Circuit affirmed the dismissal in December 2024. The plaintiffs' petition
for US Supreme Court review was denied in June 2025, concluding the matter.
Non-US benchmarks civil actions
The remaining UK claim, issued in 2017, against Barclays Bank PLC and other banks in connection with alleged manipulation of LIBOR
has now settled. The settlement is not material to the Group's operating results, cash flows or financial position. Proceedings are ongoing in
Spain and Italy relating to alleged manipulation of LIBOR and EURIBOR. The proceedings in Israel have concluded.
Foreign exchange civil actions
Legal proceedings have been brought or are threatened against Barclays PLC, Barclays Bank PLC, BCI and Barclays Execution Services
Limited (BX) in connection with alleged manipulation of foreign exchange in the UK, the Netherlands, Israel, Brazil and Australia. In
Australia, the court has approved the settlement and the proceedings are concluded. In Israel, a settlement in principle has been agreed
subject to court approval. The settlements are not material to the Group's operating results, cash flows or financial position.
The above-mentioned proceedings include a class action filed against Barclays PLC, Barclays Bank PLC, BX, BCI and other financial
institutions in the UK Competition Appeal Tribunal (CAT) in 2019. The CAT refused to certify the claim in 2022 and in 2023, the Court of
Appeal overturned the CAT’s decision and found that the claim should be certified on an opt-out basis. Barclays and the other financial
institutions involved appealed this decision and, in December 2025, the UK Supreme Court issued a judgment in their favour, establishing
that this claim should be brought as an opt-in class action. 
Metals-related civil actions
A US civil complaint alleging manipulation of the price of silver in violation of the US Commodity Exchange Act, the Sherman Act and
state antitrust and consumer protection laws was brought by a proposed class of plaintiffs against a number of banks, including Barclays
Bank PLC, BCI and BX. The complaint, which is filed in the SDNY, was dismissed against the Barclays entities and certain other defendants
in 2018, and against the remaining defendants in 2023. The plaintiffs have appealed the dismissal of the complaint against all defendants.
Civil actions have also been filed in Canadian courts against Barclays PLC, Barclays Bank PLC, Barclays Capital Canada Inc. and BCI on
behalf of proposed classes of plaintiffs alleging manipulation of gold and silver prices. The Barclays entities have reached a settlement in
principle, which will require court approval. The settlement is not material to the Group's operating results, cash flows or financial position.
US residential mortgage-related civil action
There remains one US Residential Mortgage-Backed Securities (RMBS) related civil action arising from unresolved repurchase requests
submitted by Trustees for certain RMBS, alleging breaches of various loan-level representations and warranties made by Barclays Bank PLC
and/or a subsidiary acquired in 2007. Barclays’ motion to dismiss the action was denied in 2023. The parties appealed the decision and in
January 2025, the appellate court reversed the lower court’s decision and dismissed the action. The plaintiff has requested review by the New
York State Court of Appeals.
Government and agency securities civil actions
Treasury auction securities civil actions
Consolidated purported class action complaints filed in US federal court against Barclays Bank PLC, BCI and other financial institutions
under the Sherman Act and state common law allege that the 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. The court
dismissed the consolidated action in 2021 and the plaintiffs filed an amended complaint. The defendants’ motion to dismiss the amended
complaint was granted in 2022. The plaintiffs appealed this decision, and in February 2024 the appellate court affirmed the dismissal. The
plaintiffs did not seek US Supreme Court review, thereby concluding the matter.
In addition, certain plaintiffs have filed a related, direct action against BCI and certain other financial institutions, alleging that defendants
conspired to fix and manipulate the US Treasury securities market in violation of the Sherman Act, the US Commodity Exchange Act and
state common law. This action remains stayed.
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Variable Rate Demand Obligations civil actions
Civil actions have been filed against Barclays Bank PLC and BCI and other financial institutions alleging the defendants conspired or
colluded to artificially inflate interest rates set for Variable Rate Demand Obligations (VRDOs). VRDOs are municipal bonds with interest
rates that reset on a periodic basis, most commonly weekly. An action in state court has been filed by private plaintiffs on behalf of the state
of California. A settlement in principle has been agreed in that action, subject to court approval. This settlement is not material to the Group's
operating results, cash flows or financial position. In addition, three purported class action complaints have been consolidated in the SDNY.
In the consolidated SDNY class action, certain of the plaintiffs’ claims were dismissed in 2020 and 2022 and the plaintiffs’ motion for class
certification was granted in 2023, which means the case may proceed as a class action. The defendants appealed and the decision was
affirmed by the Second Circuit in August 2025. The defendants have petitioned for US Supreme Court review.
Odd-lot corporate bonds antitrust class action
In 2020, BCI, together with other financial institutions, was named as a defendant in a purported class action in the US. The complaint
alleges a conspiracy to boycott developing electronic trading platforms for odd-lots and price fixing. The plaintiffs demand unspecified
money damages. The defendants’ motion to dismiss was granted in 2021, which the plaintiffs appealed. In July 2024, the Second Circuit
vacated the judgment and remanded the case to the SDNY, where the plaintiffs filed a second amended complaint in September 2024. The
defendants' motion to dismiss was granted in its entirety in September 2025. The parties have stipulated to the discontinuance of the action,
thereby concluding the matter. 
Credit Default Swap civil action
A purported antitrust class action is pending in New Mexico federal court against Barclays Bank PLC, BCI and various other financial
institutions. The plaintiffs, the New Mexico State Investment Council and certain New Mexico pension funds, allege that the defendants
conspired to manipulate the benchmark price used to value Credit Default Swap (CDS) contracts at settlement (i.e. the CDS final auction
price). The plaintiffs allege violations of US antitrust laws and the US Commodity Exchange Act, and unjust enrichment under state law. The
defendants’ motion to dismiss was denied in 2023. In January 2024, the SDNY ruled that settlement in an earlier CDS antitrust litigation bars
these plaintiffs from asserting claims based on conduct occurring before 30 June 2014. The plaintiffs appealed to the Second Circuit and the
appeal was denied in May 2025. The case has returned to New Mexico federal court and the defendants have filed a motion for judgment on
the pleadings.
Interest rate swap and credit default swap US civil actions
Barclays PLC, Barclays Bank PLC and BCI, together with other financial institutions that act as market makers for interest rate swaps (IRS),
are named as defendants in several antitrust actions, including one purported class action and individual actions brought by certain swap
execution facilities, which are consolidated in the SDNY. The complaints allege the defendants conspired to prevent the development of
exchanges for IRS and demand unspecified money damages. The parties have reached a settlement of the class action, which received final
court approval and was paid in 2024. The individual claims are proceeding separately in the SDNY.
BDC Finance L.L.C.
In 2008, BDC Finance L.L.C. (BDC) filed a complaint in the Supreme Court of the State of New York, demanding damages of $298m,
alleging that Barclays Bank PLC had breached a contract in connection with a portfolio of total return swaps governed by an ISDA Master
Agreement. Following a trial, the court ruled in 2018 that Barclays Bank PLC was not a defaulting party, which was affirmed on appeal.
Barclays Bank PLC filed a counterclaim against BDC for damages, legal fees, expenses and interest. In November 2025, the court granted
Barclays' pretrial motion to exclude certain evidence. BDC is appealing. A trial on damages will be scheduled. 
Civil actions in respect of the US Anti-Terrorism Act
Eight civil actions, on behalf of more than 4,000 plaintiffs, were filed in US federal courts in the US District Court in the Eastern District of
New York (EDNY) and SDNY against Barclays Bank PLC and a number of other banks. The complaints generally allege that Barclays Bank
PLC and those banks engaged in a conspiracy to facilitate US dollar-denominated transactions for the Iranian government and various
Iranian banks, which in turn funded acts of terrorism that injured or killed the plaintiffs or the plaintiffs’ family members. The plaintiffs seek
to recover damages for pain, suffering and mental anguish under the US Anti-Terrorism Act, which allows for the trebling of any proven
damages.
The court granted the defendants’ motions to dismiss three out of the six actions in the EDNY. The plaintiffs appealed in one action and the
dismissal was affirmed, and judgment was entered, in 2023. The plaintiffs’ motion to vacate the judgment was denied in September 2025.
The other two dismissed actions in the EDNY were consolidated into one action. The plaintiffs in that action, and in one other action in the
EDNY, filed amended complaints and the defendants' motion to dismiss is fully briefed. The two other actions in the EDNY are currently
stayed. Out of the two actions in the SDNY, the court granted the defendants’ motion to dismiss the first action. That action is stayed, and the
second SDNY action is stayed pending any appeal on the dismissal of the first.
Shareholder derivative action
In 2020, a purported Barclays shareholder filed a purported derivative action in New York state court against BCI and a number of current
and former members of the Board of Directors of Barclays PLC and senior executives or employees of the Group. The shareholder plaintiff
filed the claim on behalf of nominal defendant Barclays PLC, alleging that the individual defendants harmed the company through breaches
of their duties, including under the Companies Act 2006. The plaintiff sought damages on behalf of Barclays PLC for the losses that Barclays
PLC allegedly suffered as a result of these alleged breaches. An amended complaint was filed in 2021, which BCI and certain other
defendants moved to dismiss. The motion to dismiss was granted in 2022. The plaintiff appealed the decision, and the dismissal was
unanimously affirmed in 2023 by the First Judicial Department in New York. The plaintiff  appealed the First Judicial Department’s decision
to the New York Court of Appeals. The dismissal was affirmed by the New York Court of Appeals in May 2025, concluding the matter. In
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November 2025, the same plaintiff filed a new complaint in New York state court against the same defendants. Barclays has not yet been
served.
Skilled person review in relation to historical timeshare loans and associated matters
Clydesdale Financial Services Limited (CFSL), a subsidiary of the Group which trades as Barclays Partner Finance and houses Barclays’
point-of-sale finance business, was required by the FCA to undertake a skilled person review in 2020 following concerns about historical
affordability assessments for certain loans to customers in connection with timeshare purchases. The skilled person review was concluded in
2021. CFSL complied fully with the skilled person review requirements, including carrying out certain remediation measures. CFSL was not
required to conduct a full back book review. Instead, CFSL reviewed limited historical lending to ascertain whether its practices caused
customer harm and has remediated any examples of harm. This work was substantially completed during 2023, utilising provisions booked
to account for any remediations. This matter is now concluded.
Motor finance commission arrangements
From 2003 to late 2019, CFSL, a wholly-owned subsidiary of the Group, provided motor finance to customers in the UK. In 2020, CFSL was
transferred from Barclays Bank PLC to Barclays Principal Investments Ltd (BPIL), another subsidiary of Barclays PLC. Barclays Bank PLC
has provided an intragroup indemnity to BPIL in respect of historical litigation and conduct matters relating to CFSL.
In January 2024, the FCA appointed a skilled person to undertake a review of the historical use of discretionary commission arrangements
and sales in the motor finance market across several firms. This review followed two final decisions by the UK Financial Ombudsman
Service (FOS) and a number of complaints and court claims, including some against CFSL. 
On 7 October 2025, the FCA began consulting on an industry-wide compensation scheme for eligible motor finance customers. Barclays has
engaged with the FCA as part of its consultation process and the FCA has stated that, if it introduces a redress scheme, it expects to publish a
policy statement and final rules in February or March 2026, with compensation to consumers beginning later in 2026. The FCA has indicated
that it expects to lift the existing pause on the handling of certain motor finance complaints on 31 May 2026, subject to the terms of the FCA
redress scheme, if adopted.
Barclays considers it more likely than not that a redress scheme will be implemented by the FCA. As a result, Barclays has recognised in
CFSL a provision of £325m in respect of this matter as at 31 December 2025 (as at 31 December 2024:  £90m). Recognising that the
proposed terms of the FCA redress scheme are subject to consultation, in calculating potential redress costs and the amount of provision
required, Barclays has applied a weighted average of multiple scenarios, each incorporating differing evaluations of the FCA's current
proposals. The current provision reflects the estimated number of motor finance cases falling within the scope of the FCA redress scheme as
proposed by the FCA consultation paper (which covers regulated motor finance agreements between 6 April 2007 and 1 November 2024
where a commission was payable by the lender to the broker), the anticipated level of customer redress reflecting the FCA's proposed
methodology, the estimated customer response rate with reference to Barclays' previous remediation exercises  and the costs associated with
implementing the FCA's proposed approach to customer engagement.
The final terms of the FCA redress scheme remain uncertain pending publication of the FCA's policy statement and final scheme rules.
Accordingly, the legal and regulatory outcomes and the nature, extent and timing of any remediation action, if required, remain uncertain.
The ultimate financial impact on Barclays could differ from the recognised provision, which represents Barclays' best estimate of the cost of
redress based on the information currently available to Barclays.
Over-issuance of securities in the US
In 2022, executive management became aware that Barclays Bank PLC had issued securities materially in excess of the set amount under its
US shelf registration statements.
In 2022, a purported class action claim was filed in the US District Court in Manhattan seeking to hold Barclays PLC, Barclays Bank PLC
and former and current executives responsible for declines in the price of Barclays PLC’s American depositary receipts, which the plaintiffs
claim occurred as a result of alleged misstatements and omissions in its public disclosures. The defendants’ motion to dismiss the case was
granted in part and denied in part in February 2024. The parties reached a settlement in respect of such lawsuit, which has received final
court approval and has been paid, concluding the matter. The financial impact of this settlement is not material to the Group’s operating
results, cash flows or financial position.
In addition, holders of VXX ETNs have brought a purported class action in the SDNY against Barclays PLC, Barclays Bank PLC, and
former and current executives and board members in the US alleging, among other things, that Barclays’ failure to disclose that these ETNs
were unregistered securities misled investors and that, as a result, Barclays is liable for the holders’ alleged losses following the suspension
of further sales and issuances of the ETNs. The plaintiffs were granted leave to amend and filed a new complaint in March 2024. Barclays'
motion to dismiss was granted in March 2025. The plaintiffs' motion for reconsideration was denied in June 2025. The plaintiffs are
appealing the decision.
In March 2024, a purported class action was filed in the SDNY against Barclays PLC, Barclays Bank PLC and former and current
executives. The plaintiff purports to bring claims on behalf of a class of short sellers, alleging that their short positions suffered substantial
losses when Barclays suspended new issuances and sales of VXX ETNs as a result of the over-issuance of securities. Barclays' motion to
dismiss was granted in March 2025. The plaintiff appealed the decision granting Barclays' motion to dismiss and, in December 2025, the
Second Circuit affirmed the dismissal.
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2. Barclays PLC, Barclays Bank PLC and Barclays Bank UK PLC
HM Revenue & Customs (HMRC) assessments concerning UK Value Added Tax
In 2018, HMRC issued notices that have the effect of either removing certain Barclays overseas subsidiaries that have operations in the UK
from Barclays’ UK VAT group or preventing them from joining it. Supplies between members of a UK VAT group are generally free from
VAT. The notices had both retrospective and prospective effect. Barclays appealed HMRC’s decisions to the First-Tier Tribunal (Tax
Chamber) in relation to both the retrospective VAT assessments and the ongoing VAT payments made since 2018. £181m of VAT (inclusive
of interest) was assessed retrospectively by HMRC covering the periods 2014 to 2018, of which approximately £128m is expected to be
attributed to Barclays Bank UK PLC and £53m to Barclays Bank PLC. This retrospectively assessed VAT was paid in 2018 and an asset,
adjusted to reflect expected eventual recovery, is recognised. Since 2018 Barclays has paid, and recognised as an expense, VAT on intra-
group supplies from the relevant subsidiaries to the members of the VAT group. In respect of the ongoing VAT payments, the court upheld
HMRC’s denial of the VAT grouping in August 2024. Barclays has appealed this decision to the Upper Tribunal.
FCA investigations concerning financial crime systems and controls and compliance with the Money Laundering Regulations
The FCA conducted civil enforcement investigations into Barclays Bank PLC’s and Barclays Bank UK PLC’s compliance with the Money
Laundering Regulations and the FCA’s Principles of Business and Rules relating to anti-money laundering and financial crime systems and
controls. The FCA's investigation of Barclays Bank PLC focused primarily on the historical oversight and management of a customer with
heightened risk. In July 2025, Barclays Bank PLC agreed a settlement with the FCA to resolve the investigation. At the same time, Barclays
Bank UK PLC reached a settlement with the FCA in a separate investigation concerning the onboarding of a client money account for an
FCA-regulated firm. The FCA recognised Barclays' cooperation in both matters, which are now concluded.
UK bank levy
In November 2024, HMRC updated its published guidance on the treatment of beneficiary accounts for the purposes of the exclusion of
protected deposits from the UK bank levy charge. HMRC’s interpretation of the UK bank levy legislation differs from Barclays’
interpretation of the legislation, which has been applied in Barclays’ UK bank levy returns and which Barclays continues to consider is
correct. In December 2024, HMRC wrote to notify Barclays of its intention to challenge this treatment. Whilst engagement with HMRC
continued during 2025, discussions remain at a relatively early stage and assessments have not yet been issued.
3. Barclays PLC, Barclays Bank PLC and Barclays Bank Ireland PLC
Potential indemnity claim relating to the sale of Barclays Consumer Bank Europe
In January 2025, Barclays Bank Ireland PLC completed the sale of certain assets and liabilities, specifically the Consumer Bank Europe, its
German consumer finance business, to BAWAG P.S.K., a wholly-owned subsidiary of BAWAG Group AG (BAWAG). As part of the
transaction, Barclays Bank Ireland PLC  provided BAWAG with a capped indemnity in relation to transfer taxes on certain assets.
Discussions with the relevant taxation authority are ongoing and are at an early stage. No formal assessment has been issued.
4. Barclays PLC
Civil action in respect of statements concerning Barclays’ former CEO 
In 2023, a purported class action was filed in federal court in California against Barclays PLC and a number of current and former senior
executives of Barclays PLC. It was amended in 2024 to assert US securities law claims against Barclays PLC and individual defendants, and
a UK securities law claim against Barclays PLC. The complaint seeks to hold the defendants responsible for declines in the price of Barclays
PLC’s American depositary receipts and Barclays PLC's ordinary shares, which the plaintiffs claim occurred as a result of alleged
misstatements and omissions in Barclays’ public disclosures relating to its former CEO’s relationship with Jeffrey Epstein. The defendants
filed motions to dismiss and in June 2025, the court dismissed the UK securities law claim against Barclays PLC and granted an individual
defendant's motion to dismiss in part. Another individual defendant's motion to dismiss was denied. The defendants moved for
reconsideration or, alternatively, leave to appeal, which is pending before the court. The plaintiffs filed a second amended complaint in July
2025, repleading the UK securities law claim against Barclays PLC and which Barclays PLC has moved to dismiss.
General
The Group is engaged in various other legal, competition and regulatory matters in the UK, the US and a number of other overseas
jurisdictions. It is subject to legal proceedings brought 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, guarantees, debt collection, consumer credit, fraud, trusts,
client assets, competition, data management and protection, intellectual property, 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, measures to combat
money laundering and financial crime, 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, Barclays PLC does not expect the ultimate resolution of any of these other matters to have a material adverse effect on
the Group’s 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 (including formerly active matters or those matters arising
after the date of this note) will not be material to Barclays PLC’s results, operations or cash flows for a particular period, depending on,
among other things, the amount of the loss resulting from the matter(s) and the amount of profit otherwise reported for the reporting period.
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Capital instruments, equity and reserves
Capital instruments, equity and 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, refer to the
Capital risk management section.
26 Subordinated liabilities
Accounting for subordinated liabilities
Subordinated liabilities are measured at amortised cost, using the effective interest method under IFRS 9.
2025
2024
£m
£m
As at 1 January
11,921
10,494
Issuances
1,772
1,870
Redemptions
(727)
(476)
Other
(12)
33
As at 31 December
12,954
11,921
Issuances of £1,772m comprise £1,045m EUR 4.616% Fixed Rate Resetting Subordinated Callable Notes  issued externally by Barclays
PLC and £727m mezzanine and junior securitisation notes issued externally by a Barclays securitisation special purpose vehicle (SPV).
Redemptions of £727m comprise £500m GBP 3.750% Fixed Rate Resetting Subordinated Callable Notes, £115m SGD 3.750% Fixed Rate
Resetting Subordinated Callable Notes  issued externally by Barclays PLC, £112m USD Floating Rate Notes issued externally by a Barclays
subsidiary,
Other movements predominantly comprise foreign exchange movements and fair value hedge adjustments.
Subordinated liabilities include accrued interest and none of the Group's subordinated liabilities are secured other than the £732m
subordinated notes.
Dated subordinated liabilities1
2025
2024
Initial call date
Maturity date
£m
£m
Barclays PLC issued
3.750% Fixed Rate Resetting Subordinated Callable Notes (GBP 500m)
2025
2030
—
483
3.750% Fixed Rate Resetting Subordinated Callable Notes (SGD 200m)
2025
2030
—
117
5.20% Fixed Rate Subordinated Notes (USD 2,050m)
2026
1,522
1,580
1.125% Fixed Rate Resetting Subordinated Callable  Notes (EUR 1,000m)
2026
2031
876
810
4.836% Fixed Rate Subordinated Notes (USD 2,000m)
2027
2028
1,472
1,535
8.407% Fixed Rate Resetting Subordinated Callable Notes (GBP 1,000m)
2027
2032
1,023
1,010
5.088% Fixed-to-Floating Rate Subordinated Callable Notes (USD 1,500m)
2029
2030
1,063
1,088
3.564% Fixed Rate Resetting Subordinated Callable Notes (USD 1,000m)
2030
2035
657
663
6.158% Fixed to Floating Tier 2 Subordinated Callable notes (AUD 500m)
2030
2035
249
248
Floating Rate Tier 2 Subordinated Callable Notes (AUD 500m)
2030
2035
249
248
4.973% Fixed Rate Resetting Tier 2 Subordinated Callable Notes (EUR 1,500m)
2031
2036
1,371
1,324
4.616% Fixed Rate Resetting Subordinated Callable Notes (EUR 1,250m)
2032
2037
1,126
—
7.119% Fixed-to-Floating Rate Subordinated Callable Notes (USD 1,500m)
2033
2034
1,105
1,146
3.811% Fixed Rate Resetting Subordinated Callable Notes (USD 1,000m)
2041
2042
562
590
Barclays Bank PLC issued
5.75% Fixed Rate Subordinated Notes (GBP 274m)
2026
279
279
5.4% Reverse Dual Currency Subordinated Loan (JPY 15,000m)
2027
71
76
6.33% Subordinated Notes  (GBP 50m)
2032
46
45
Subordinated Floating Rate Notes (EUR 68m)
2040
59
56
External issuances by other subsidiaries
492
623
External issuances by Barclays securitisation SPV
2036
732
—
Total dated subordinated liabilities
12,954
11,921
Note:
1Instrument values are disclosed to the nearest million.
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Notes to the financial statements (continued)
Capital instruments, equity and reserves
Dated subordinated liabilities
Dated subordinated liabilities are issued by Barclays PLC, Barclays Bank PLC and its subsidiaries for the development and expansion of
their businesses and to strengthen their respective capital bases. The principal terms of the dated subordinated liabilities are described below:
Subordination
Dated subordinated liabilities issued by Barclays PLC rank behind the claims against Barclays PLC of unsecured unsubordinated creditors,
but before the claims of the holders of its equity.
All dated subordinated liabilities externally issued by Barclays Bank PLC rank behind the claims against Barclays Bank PLC of depositors
and other unsecured unsubordinated creditors, but before the claims of the holders of its equity. The dated subordinated liabilities externally
issued by Barclays Bank PLC subsidiaries are similarly subordinated as the external subordinated liabilities issued by Barclays Bank PLC.
The dated subordinated liabilities issued externally by a Barclays Bank UK securitisation SPV are asset backed securities with limited
recourse obligations against the SPV’s assets. The junior and mezzanine notes rank behind the senior notes issued by the Barclays Bank UK
SPV. Noteholders will have no recourse to Barclays Bank UK PLC as a source of payment.
Maturity
Dated floating rate subordinated liabilities  externally issued by Barclays Bank PLC subsidiaries £492m( 2024:£623m)  with maturities
ranging from 2026 to 2032.
Interest
Interest on the Floating Rate Notes is fixed periodically in advance, based on the related market rates.
Interest on Fixed Rate Notes is set by reference to market rates at the time of issuance and fixed until maturity.
Interest on the 3.811% USD Fixed Rate Resetting Subordinated Callable notes, 1.125%  EUR Fixed Rate Resetting Subordinated Callable
Notes, 3.564% USD Fixed Rate Resetting Subordinated Callable Notes, 4.973% EUR Fixed Rate Resetting Tier2 Subordinated Callable
Notes, 4.616% EUR Fixed Rate Resetting Subordinated Callable Notes , and the 8.407% GBP 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 reset and
fixed until maturity based on a market rate. Interest on the 5.088% USD Fixed-to-Floating Rate Subordinated Callable Notes, 6.158% AUD
Fixed to Floating Tier 2 Subordinated Callable notes and 7.119% USD Fixed-to-Floating Rate Subordinated Callable Notes are fixed until
the call date. After the call date, in the event that they are not redeemed, the interest rate will reset periodically in advance based on market
rates.
Repayment
Those subordinated liabilities with a call date are repayable at the option of the issuer on such call date in accordance with the conditions
governing the respective debt obligations, some in whole or in part, and some only in whole. The remaining dated subordinated liabilities
outstanding at 31 December 2025 are 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 Barclays PLC and Barclays Bank PLC, the prior consent 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.
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Notes to the financial statements (continued)
Capital instruments, equity and reserves
27 Ordinary shares, share premium, and other equity
Called up share capital, allotted and fully paid
Number of
shares
Ordinary share
capital
Ordinary share
premium
Total share
capital and
share premium
Other
equity
instruments
m
£m
£m
£m
£m
As at 1 January 2025
14,420
3,605
581
4,186
12,075
Issued to staff under share incentive plans
83
20
130
150
—
AT1 securities issuance
—
—
—
—
3,784
AT1 securities redemption
—
—
—
—
(3,133)
Repurchase of shares
(636)
(158)
—
(158)
—
Other movements
—
—
—
—
(1)
As at 31 December 2025
13,867
3,467
711
4,178
12,725
As at 1 January 2024
15,155
3,789
499
4,288
13,259
Issued to staff under share incentive plans
83
21
82
103
—
AT1 securities issuance
—
—
—
—
1,598
AT1 securities redemption
—
—
—
—
(2,753)
Repurchase of shares
(818)
(205)
—
(205)
—
Other movements
—
—
—
—
(29)
As at 31 December 2024
14,420
3,605
581
4,186
12,075
Called up share capital
Called up share capital comprises 13,867m (2024: 14,420m) ordinary shares of 25p each.
Share repurchase
At the 2025 AGM on 7 May 2025, Barclays PLC was authorised to repurchase up to an aggregate of 1,437m of its ordinary shares of 25p
each. The authorisation is effective until the AGM in 2026 or the close of business on 30 June 2025, whichever is the earlier. During 2025,
636m shares were repurchased with a total nominal value of £158m (2024: 818m shares with a nominal value of £205m).
Other equity instruments
Other equity instruments of £12,725m (2024: £12,075m) include AT1 securities issued by Barclays PLC. The AT1 securities are perpetual
securities with no fixed maturity and are structured to qualify as AT1 instruments under prevailing capital rules applicable as at the relevant
issue date.
In 2025, there were four issuances of AT1 instruments, in the form of Fixed Rate Resetting Perpetual Subordinated Contingent Convertible
Securities, for £3,784m (2024: two issuances for £1,598m) which includes issuance costs of £15m (2024: £6m). There were three
redemptions in 2025 totalling £3,133m (2024: two redemptions totalling £2,753m).
AT1 equity instruments
2025
2024
Initial call date
£m
£m
AT1 equity instruments - Barclays PLC
7.125% Perpetual Subordinated Contingent Convertible Securities
2025
—
996
6.375% Perpetual Subordinated Contingent Convertible Securities1
2025
—
994
6.125% Perpetual Subordinated Contingent Convertible Securities (USD 1,500m)
2025
—
1,142
8.875% Perpetual Subordinated Contingent Convertible Securities1
2027
1,247
1,247
8.300% Perpetual Subordinated Contingent Convertible Securities (SGD 450m)
2027
264
264
4.375% Perpetual Subordinated Contingent Convertible Securities (USD 1,500m)1
2028
1,075
1,078
7.300% Perpetual Subordinated Contingent Convertible Securities (SGD 400m)
2028
248
248
9.250% Perpetual Subordinated Contingent Convertible Securities1
2028
1,484
1,497
8.000% Perpetual Subordinated Contingent Convertible Securities (USD 2,000m)
2029
1,647
1,647
9.625% Perpetual Subordinated Contingent Convertible Securities (USD 1,750m)1
2029
1,395
1,395
5.400% Perpetual Subordinated Contingent Convertible Securities (SGD 600m)1
2030
343
339
8.500% Perpetual Subordinated Contingent Convertible Securities1
2030
1,245
1,228
8.375% Perpetual Subordinated Contingent Convertible Securities1
2031
993
—
4.650% Perpetual Subordinated Contingent Convertible Securities (SGD 500m)1
2031
290
—
7.625% Perpetual Subordinated Contingent Convertible Securities (USD 1,500m)
2035
1,181
—
6.125% Perpetual Subordinated Contingent Convertible Securities (EUR 1,500m)1
2035
1,313
—
Total AT1 equity instruments
12,725
12,075
Note:
1Reported net of securities held by the Group.
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Notes to the financial statements (continued)
Capital instruments, equity and reserves
The principal terms of the AT1 securities are described below:
•AT1 securities rank behind the claims against Barclays PLC  i) of all creditors of Barclays PLC; ii) such  claims which are expressed to be
subordinated to the claims of unsubordinated creditors of Barclays PLC, but not further or otherwise; or iii) such  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, pari passu with, or junior to, the claims of holders of the AT1 securities of Barclays PLC.
•AT1 securities are undated and are redeemable, at the option of Barclays PLC, in whole on either (i) the initial reset date, or on any fifth
anniversary after the initial reset date or (ii) any day falling in a named period ending on the initial reset date, or on any fifth anniversary
after the initial reset date. In addition, the AT1 securities are redeemable, at the option of Barclays PLC, in whole in the event of certain
changes in the tax or regulatory treatment of the securities and, in certain cases, on a clean-up call. Any redemptions require the prior
permission of the PRA.
•Interest on the AT1 securities is 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.
•The Additional Tier 1 securities shall convert into ordinary shares of Barclays PLC, at a predetermined price, should the fully loaded
CET1 Ratio fall below 7%.
28 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.
Fair value through other comprehensive income reserve
The fair value through other comprehensive income reserve represents the changes in the fair value of financial instruments accounted for at
fair value through other comprehensive income 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
profit or loss when the hedged transactions affect profit or loss.
Own credit reserve
The own credit reserve reflects the cumulative own credit gains and losses on financial liabilities at fair value. Amounts in the own credit
reserve are 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
31. Treasury shares are deducted from shareholders’ equity within other reserves.
2025
2024
£m
£m
Currency translation reserve
2,493
3,625
Fair value through other comprehensive income reserve
(1,100)
(1,873)
Cash flow hedging reserve
(666)
(2,930)
Own credit reserve
(990)
(1,059)
Other reserves and treasury shares
1,891
1,769
Total
1,628
(468)
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Notes to the financial statements (continued)
Capital instruments, equity and reserves
29 Non-controlling interests
Profit attributable to non-
controlling interest
Equity attributable to non-
controlling interest
Dividends paid to non-
controlling interest
2025
2024
2025
2024
2025
2024
£m
£m
£m
£m
£m
£m
Barclays Bank PLC issued:
– Preference shares
32
41
318
529
32
41
Undated subordinated  liabilities
8
8
126
126
8
8
Other non-controlling interests
1
—
8
5
1
—
Total
41
49
452
660
41
49
In 2025, there were no issuances (2024: none) and £211m redemptions  (2024: £0m). Other non-controlling interests relates to the holding in
Female Innovators Lab LP, see Note 43 for more details.
Barclays Bank PLC and protective rights of non-controlling interests
Barclays PLC holds 100% of the voting rights of Barclays Bank PLC. As at 31 December 2025, Barclays Bank PLC has in issue preference
shares and undated subordinated liabilities instruments. These are non-controlling interests to the Group.
A fixed coupon rate is attached to all undated subordinated liabilities instruments until the initial call date.
After the initial call date, in the event they are not redeemed, coupon payments in relation to the 6.125% Undated Notes are fixed
periodically in advance for five-year periods based on market rates. Coupon payments for all other undated subordinated liabilities
instruments are at rates fixed periodically in advance based on market rates.
The payment of preference share dividends are at the discretion of Barclays Bank PLC, save that payment of preference share dividends will
be compulsory where Barclays PLC has declared or paid a dividend on ordinary shares, or in certain cases, any class of preference shares, in
the preceding six-month period.  If Barclays Bank PLC does not declare or pay in full any dividend on the preference shares, Barclays Bank
PLC and Barclays PLC are restricted from paying dividends on ordinary shares until a dividend or coupon is next paid on these instruments
or the instruments are redeemed or purchased by Barclays Bank PLC. Any unpaid dividends will accumulate if not paid and dividends not
paid become payable if Barclays PLC subsequently declares or pays a dividend on ordinary shares, or in certain cases, any class of
preference shares, or in certain other circumstances. There are no restrictions on Barclays Bank PLC's ability to remit capital to Barclays
PLC as a result of these issued instruments.  The payment of undated subordinated liabilities instrument coupons are typically at the sole
discretion of Barclays Bank PLC. No dividend or coupon payments may be made unless Barclays Bank PLC satisfies a specified solvency
test.
Preference share redemptions are typically at the discretion of Barclays Bank PLC and are redeemable in whole, but not in part, at the initial
call date and on any dividend payment date after the initial call date, pursuant to their respective terms. Undated subordinated liabilities
instruments are repayable, at the option of Barclays Bank PLC in whole at the initial call date and on any fifth anniversary after the initial
call date. In addition, each issue of undated subordinated liabilities instruments is repayable, at the option of Barclays Bank PLC, in whole
for certain tax reasons, 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 or redemptions require the prior consent of the PRA, and in respect of the preference shares, any such
redemption will be subject to the Companies Act 2006 and the Articles of Barclays Bank PLC.
2025
2024
Instrument
£m
£m
Preference Shares:
US Dollar Preference Shares
318
318
Euro Preference Shares
—
211
Total Barclays Bank PLC Preference Shares
318
529
Undated subordinated liabilities:
5.03% Undated Reverse Dual Currency Subordinated Loan (JPY8bn)
39
39
5.0% Reverse Dual Currency Undated Subordinated Loan (JPY12bn)
53
53
6.125% Undated Subordinated Notes (£550m)
34
34
Total undated subordinated liabilities
126
126
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Notes to the financial statements (continued)
Employee benefits
Employee benefits
The notes included in this section focus on the costs and commitments associated with employing our staff.
30 Staff costs
Accounting for staff costs
Deferred cash and share awards are made to employees to incentivise performance over the period employees provide services.
To receive an award, an individual must have provided service over the vesting period and been employed on the scheduled vesting date
or be considered an eligible leaver. The expense for deferred cash and share awards is recognised over the period employees’ services
contribute to the awards. The Group considers it appropriate to recognise the expense over the vesting period, including the financial year
prior to the grant date.
The accounting policies for share-based payments and retirement benefits are included in Note 31 and Note 32, respectively.
2025
2024
2023
£m
£m
£m
Incentive awards granted:
Current year bonus
1,422
1,278
1,202
Deferred bonus
786
636
543
Total incentive awards granted
2,208
1,914
1,745
Reconciliation of incentive awards granted to income statement charge:
Less: deferred bonuses granted but not charged in current year
(555)
(452)
(384)
Add: current year charges for deferred bonuses from previous years
426
405
390
Other differences between incentive awards granted and income statement charge
3
(2)
(1)
Income statement charge for performance costs
2,082
1,865
1,750
Other income statement charges:
Salaries
5,099
4,994
5,120
Social security costs
863
754
755
Retirement benefits1
572
558
539
Other compensation costs
637
587
555
Total compensation costs2
9,253
8,758
8,719
Other resourcing costs:
Outsourcing
929
693
601
Redundancy and restructuring
199
235
452
Temporary staff costs
70
61
91
Other
156
129
154
Total other resourcing costs
1,354
1,118
1,298
Total staff costs
10,607
9,876
10,017
Group compensation costs as a % of total income
31.8
32.7
34.4
Group staff costs as a % of total income
36.4
36.9
39.5
Notes:
1Retirement benefits charge includes £382m (2024: £377m; 2023: £371m) with respect to defined contribution schemes and £190m (2024: £181m; 2023: £168m)
with respect to defined benefit schemes.
2£834m (2024: £875m; 2023: £860m) of Group compensation cost was capitalised as internally generated software and excluded from the staff costs disclosed above.
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Notes to the financial statements (continued)
Employee benefits
31 Share-based payments
Accounting for share-based payments
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 applicable performance and service conditions
included in the terms of the awards will be met. For other share-based payment schemes, such as Sharesave and Sharepurchase, there are
non-vesting conditions which must 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 the Black-Scholes model to estimate the numbers of shares likely to vest. The model
takes 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
2025
2024
2023
£m
£m
£m
Share Value Plan and Deferred Share Value Plan
353
319
284
Others
259
178
191
Total equity settled
612
497
475
Cash settled
40
10
4
Total Share-based payments
652
507
479
The terms of the main current plans are as follows:
Share Value Plan (SVP)
SVP awards have been 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, four, five or seven years. Participants do not pay to
receive an award or to receive a release of shares. 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 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.
Other schemes
In addition to the SVP and DSVP, the Barclays PLC Group operates a number of other schemes settled in Barclays PLC Shares including
Sharesave (both UK and Ireland), Sharepurchase (both UK and overseas), and the Barclays PLC Group Long Term Incentive Plan. A
delivery of upfront shares to ‘Material Risk Takers’ can be made as a Share Incentive Award (Holding Period) under the SVP. A free share
award was delivered under the SVP to all eligible employees in 2025, with this award being subject to a two-year holding period.
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Notes to the financial statements (continued)
Employee benefits
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 were as follows:
2025
2024
Weighted
average fair
value per
award
granted in
year
Weighted
average
share price
at exercise/
release
during year
Weighted
average
remaining
contractual
life
Number of
options/
awards
outstanding
Weighted
average fair
value per
award
granted in
year
Weighted
average
share price
at exercise/
release
during year
Weighted
average
remaining
contractual
life
Number of
options/
awards
outstanding
£
£
in years
(000s)
£
£
in years
(000s)
SVP and DSVP1,2
2.86
3.09
1
438,402
1.52
1.74
1
504,825
Others1,3
1.46-3.55
3.04-3.99
0-3
210,182
0.81-2.10
1.71-2.12
0-3
240,029
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.
Sharesave has a contractual life of 3 years and 5 years, the expected volatility is 29.04% for 3 years and 26.48% for 5 years. The risk-free
interest rates used for valuations are 3.47% and 3.56% for 3 years and 5 years, respectively. The pure dividend yield rates used for valuations
are 1.99% and 2.14% for 3 years and 5 years respectively. The repo rates used for valuations are (0.60)% and (0.69)% for 3 years and 5 years
respectively. The inputs into the model, such as risk-free interest rate, expected volatility, pure dividend yield rates and repo rates are derived
from market data.
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:
SVP and DSVP1,2
Others1,3
Number (000s)
Number (000s)
Weighted average exercise
price (£)
2025
2024
2025
2024
2025
2024
Outstanding at beginning of year/acquisition date
504,825
495,724
240,029
288,755
1.19
1.06
Granted in the year
144,110
224,385
102,649
132,013
2.99
1.79
Exercised/released in the year
(190,408)
(191,471)
(123,832)
(163,322)
1.01
0.95
Less: forfeited in the year
(20,125)
(23,813)
(7,874)
(15,164)
1.44
1.19
Less: expired in the year
—
—
(790)
(2,253)
1.19
1.25
Outstanding at end of year
438,402
504,825
210,182
240,029
1.54
1.19
Of which exercisable:
—
—
39,755
25,164
0.95
1.23
Notes:
1Options/award granted over Barclays PLC shares.
2Weighted average exercise price is not applicable for SVP and DSVP awards as these are not share option schemes.
3The number of awards within Others at the end of the year principally relates to Sharesave (number of awards exercisable at end of year was 22,046,433 (2024:
5,343,579)). The weighted average exercise price relates to Sharesave.
Awards and options granted to employees and former employees under the Group’s share plans may be satisfied using new issue shares,
treasury shares and market purchase shares. Awards granted under the DSVP may be satisfied using market purchase shares only.
There were no significant modifications to the share-based payments arrangements in 2025 and 2024.
As at 31 December 2025, the total liability arising from cash-settled employee share-based payments transactions was £40m (2024: £11m).
Holdings of Barclays PLC shares and hedges
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 2025 was 20m (2024: 19m).
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
£4.80 (2024: £2.68) was £96m (2024: £50m). For accounting of treasury shares, see Note 28.
The Group has entered into physically settled forward contracts to hedge the settlement of certain share-based payment schemes. The fixed
forward price to be paid under these contracts is £30m and has been recorded in retained earnings.
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Notes to the financial statements (continued)
Employee benefits
32 Retirement benefits
Accounting for retirement benefits
The Group operates a number of pension schemes and post-employment benefit schemes.
Defined contribution – 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 – 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.
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).
The cost of providing healthcare 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 95.3% (2024: 96%) of the Group’s total retirement benefit obligations.
Between 1 January 2025 and 30 June 2025, Barclays Bank PLC was the principal employer of the UKRF, with Barclays Bank UK PLC and
Barclays Execution Services Limited as the participating employers.
From 1 July 2025, the UKRF was amended to become a sectionalised scheme to meet the requirements of the Financial Services and
Markets Act 2000 (Banking Reform) (Pensions) Regulations 2015, creating two separate sections - the Barclays Bank Section and the
Barclays UK Section. From 1 July 2025, Barclays Bank PLC became the principal employer of the Barclays Bank Section, with Barclays
Execution Services Limited as a participating employer. From that date, Barclays Bank UK PLC participates only in the Barclays UK
Section and is solely responsible for funding that section.
Sectionalisation did not change the balance sheet position of the UKRF from the Group's perspective, and employees’ benefits are
unchanged.
The UKRF was closed to new entrants on 1 October 2012, and comprises a number of different benefit categories, 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.). The  risks that Barclays is exposed to 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 UK 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, a historic defined
contribution section which is now closed to future contributions. The risks that Barclays is exposed to  in relation to the 1964 Pension
Scheme 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)
The BPSP is a defined contribution scheme providing benefits for all new UK hires from 1 October 2012. 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
healthcare plans globally, the largest of which are the US defined benefit and defined contribution 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.
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Notes to the financial statements (continued)
Employee benefits
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 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, deferred or
pensioner members of the UKRF, 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.
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. The income statement charge with respect to Defined contribution schemes is disclosed as part
of footnotes to Note 30 Staff costs.
Income statement charge/(credit)
2025
2024
2023
£m
£m
£m
Current service cost
171
180
165
Net finance income
(159)
(154)
(222)
Past service cost
18
—
—
Other movements
1
1
3
Total
31
27
(54)
Balance sheet reconciliation
2025
2024
Total
Of which relates
to UKRF
Total
Of which relates
to UKRF
£m
£m
£m
£m
Benefit obligation at beginning of the year
(19,600)
(18,729)
(21,513)
(20,618)
Current service cost
(171)
(143)
(180)
(155)
Interest costs on scheme liabilities
(1,029)
(994)
(933)
(901)
Past service cost
(18)
—
—
—
Remeasurement gain – financial
536
548
1,794
1,797
Remeasurement (loss)/gain – demographic
(59)
(47)
12
13
Remeasurement loss – experience
(196)
(202)
(55)
(54)
Employee contributions
(5)
—
(6)
—
Benefits paid
1,206
1,163
1,230
1,189
Exchange and other movements
25
—
51
—
Benefit obligation at end of the year
(19,311)
(18,404)
(19,600)
(18,729)
Fair value of scheme assets at beginning of the year
22,623
21,928
24,914
24,234
Interest income on scheme assets
1,188
1,164
1,087
1,062
Employer contribution
55
42
37
22
Remeasurement – return on scheme assets less than discount rate
(292)
(303)
(2,192)
(2,184)
Employee contributions
5
—
6
—
Benefits paid
(1,195)
(1,163)
(1,221)
(1,189)
Exchange and other movements
(30)
(14)
(8)
(17)
Fair value of scheme assets at end of the year
22,354
21,654
22,623
21,928
Net surplus
3,043
3,250
3,023
3,199
Retirement benefit assets
3,308
3,250
3,263
3,199
Retirement benefit liabilities
(265)
—
(240)
—
Net retirement benefit assets
3,043
3,250
3,023
3,199
Included within the total benefit obligation is £701m (2024: £695m) relating to overseas pensions and £206m (2024: £175m) relating to other
post-employment benefits.
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Notes to the financial statements (continued)
Employee benefits
Breakdown of the UKRF benefit obligation and assets split by section
2025
2025
2024
Barclays Bank
Section
Barclays UK
Section
UKRF Total
UKRF Total
£m
£m
£m
£m
Active members
981
719
1,700
1,699
Deferred members (Afterwork)
1,828
11
1,839
1,716
Deferred members (non-Afterwork)
3,786
—
3,786
4,269
Pensioners and Dependents
11,079
—
11,079
11,045
Benefit obligation at end of the year
17,674
730
18,404
18,729
Assets at end of the year
20,855
799
21,654
21,928
Barclays previously considered the potential implications for the UKRF of the ruling and appeal in Virgin Media v NTL Pension Trustees II
Ltd. This activity did not identify any relevant amendments to the UKRF (of the nature of that found to have been void in the Virgin Media
case) that were not subject to actuarial confirmation. Since this activity was completed the Pension Schemes Bill 2025 (the Bill) has been
published, which once in force will enable trustees to obtain retrospective actuarial confirmation in certain circumstances. Progress of the
Bill continues to be tracked by Barclays. The position remains that no material additional benefit obligation is expected
As at 31 December 2025, the UKRF as a whole was  in surplus versus benefit obligations by £3,250m (2024: £3,199m).  The Barclays Bank
Section had a surplus of £3,181m and the Barclays UK Section had a surplus of £69m.
The weighted average duration of the benefit payments reflected in the defined benefit obligation for the Barclays Bank Section of the 
UKRF is 11 years and Barclays UK Section is 10 years (2024 UKRF: 11 years). The UKRF expected benefits promised to date are projected
to be paid out for in excess of 50 years, although 35% of the benefits are expected to be paid in the next 10 years; 34% in years 11 to 20 and
20% in years 21 to 30. The remainder of the benefits are expected to be paid beyond 30 years.
Of the £1,163m (2024: £1,189m) UKRF benefits paid out, £148m (2024: £165m) related to transfers out.
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 if the Group has an unconditional right to a refund of this asset at the end of the life of the plan (the asset ceiling). In the case of the
UKRF the asset ceiling is not applied as, in certain specified circumstances such as wind-up, the Group expects to be able to recover any surplus or
reduce contributions. Similarly, a liability in respect of future minimum funding requirements is not recognised. 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 and recognition of additional liabilities in respect of future minimum
funding requirements are considered on an individual plan basis.
Critical accounting estimates and judgements
Key areas involving a higher degree of judgement or estimation include:
Estimates
Valuation of defined benefit scheme obligations are dependent on a number of assumptions, the most critical being discount rates, price inflation, and life
expectancy.
These estimates are considered to  have a significant risk of resulting in a material adjustment to the carrying amount of defined benefit
obligations within the next financial year.
Below is a summary of the main financial and demographic assumptions adopted for both sections of the UKRF with the Barclays Bank
Section representing 91.5% of the UKRF benefit obligation and the Barclays UK Section representing 3.8%.
2025
2024
Barclays Bank
Section
Barclays UK
Section
UKRF
Key UKRF financial assumptions
% p.a.
% p.a.
% p.a.
Discount rate
5.46
5.42
5.44
Inflation rate (RPI)
2.92
2.89
3.32
The discount rate assumption for 2025 for both sections of the UKRF was based on a standard WTW RATE Link model. The RPI inflation
assumption for 2025 was set by reference to the Bank of England’s implied inflation curve. 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 inflation
assumptions is consistent with that used at the prior year end.
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Employee benefits
The Barclays Bank Section of the UKRF’s post-retirement mortality assumptions are based on best estimates derived from an analysis in
2022 of the UKRF’s 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 2024 core projection model published by the Continuous Mortality
Investigation Bureau subject to a long-term trend of 1.1% per annum in future improvements (2024: 1.25% per annum). Barclays UK
Section of the UKRF does not have any post-retirement mortality assumptions as it only provides a cash lump sum at retirement, not a
pension for life.
The table below shows how the assumed life expectancy, for members of the Barclays Bank Section, has changed since last year:
Assumed life expectancy1
2025
2024
Life expectancy at 60 for current pensioners (years)
– Males
26.6
26.5
– Females
29.3
29.4
Life expectancy at 60 for future pensioners currently aged 40 (years)
– Males
28.0
28.0
– Females
30.6
30.8
Note:
1The life expectancies disclosed are in respect of a population of the membership that represents c60% of the Defined Benefit Obligation of the Barclays Bank
Section of the UKRF (excluding Afterwork, which has no post-retirement mortality risk) with the remaining members having life expectancy at age 60 of between
26.4 years and 29.3 years.
Approximately, 70% of the longevity risk for current pensioners of the Barclays Bank Section of the UKRF has been reinsured and the
transactions will provide income to the Section if pensions are paid out for longer than expected. The contracts form part of the Section’s
investment portfolio.
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 interpreted as Barclays expressing any specific view of the
probability of such movements happening.
Change in key assumptions for the UKRF
2025
2025
2024
(Decrease)/Increase in defined benefit obligation
Barclays Bank
Section
Barclays UK
Section
UKRF
£bn
£bn
£bn
Discount rate
0.5% p.a. increase
(0.9)
(0.03)
(1.0)
0.25% p.a. increase
(0.4)
(0.02)
(0.5)
0.25% p.a. decrease
0.5
0.02
0.5
0.5% p.a. decrease
1.0
0.04
1.1
Assumed RPI
0.5% p.a. increase
0.7
0.03
0.7
0.25% p.a. increase
0.3
0.01
0.3
0.25% p.a. decrease
(0.3)
(0.01)
(0.4)
0.5% p.a. decrease
(0.6)
(0.03)
(0.7)
Life expectancy at 60
One year increase
0.5
0.00
0.5
One year decrease
(0.5)
0.00
(0.5)
Assets
A long-term investment strategy has been set for the Barclays Bank Section and Barclays UK Section of the UKRF, with asset allocation
comprising a mixture of gilts, bonds, and other appropriate assets. This strategy 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 strategies ensure, among
other aims, that investments are adequately diversified.
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Notes to the financial statements (continued)
Employee benefits
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
Quoted1
£m
Unquoted1,2
£m
Value
£m
% of total fair
value of
scheme assets
%
Quoted1
£m
Unquoted1,2
£m
Value
£m
% of total fair
value of
scheme assets
%
As at 31 December 2025
Bonds - fixed government
1,975
4
1,979
8.9
1,769
4
1,773
8.2
Bonds - index-linked government
8,283
—
8,283
37.1
8,269
—
8,269
38.2
Bonds - corporate and other3
1,767
5,015
6,782
30.3
1,562
5,015
6,577
30.4
Equities
227
—
227
1.0
99
—
99
0.4
Private equities
—
1,859
1,859
8.3
—
1,859
1,859
8.6
Property
22
1,392
1,414
6.3
—
1,392
1,392
6.4
Infrastructure
—
414
414
1.9
—
413
413
1.9
Hedge funds
13
1,635
1,648
7.4
—
1,635
1,635
7.6
Derivatives
1
(1,476)
(1,475)
(6.6)
—
(1,475)
(1,475)
(6.8)
Longevity reinsurance contracts
—
(103)
(103)
(0.5)
—
(103)
(103)
(0.5)
Cash and liquid assets4
2,309
(1,093)
1,216
5.4
2,305
(1,093)
1,212
5.6
Mixed investment funds
—
—
—
—
—
—
—
—
Other
15
95
110
0.5
—
3
3
—
Fair value of scheme assets5
14,612
7,742
22,354
100.0
14,004
7,650
21,654
100.0
As at 31 December 2024
Bonds - fixed government
1,546
—
1,546
6.8
1,306
—
1,306
6.0
Bonds - index-linked government
8,234
—
8,234
36.4
8,214
—
8,214
37.5
Bonds - corporate and other
5,604
717
6,321
27.9
5,395
717
6,112
27.9
Equities 
121
—
121
0.5
—
—
—
—
Private equities
—
2,134
2,134
9.4
—
2,134
2,134
9.7
Property
19
1,238
1,257
5.6
—
1,238
1,238
5.6
Infrastructure
—
1,388
1,388
6.1
—
1,388
1,388
6.3
Hedge funds
9
1,390
1,399
6.2
—
1,390
1,390
6.3
Derivatives
(7)
(1,799)
(1,806)
(8.0)
(7)
(1,799)
(1,806)
(8.2)
Longevity reinsurance contract
—
(117)
(117)
(0.5)
—
(117)
(117)
(0.5)
Cash and liquid assets4
(454)
2,529
2,075
9.2
(464)
2,529
2,065
9.4
Mixed investment funds
8
—
8
—
—
—
—
—
Other
7
56
63
0.4
—
4
4
—
Fair value of scheme assets5
15,087
7,536
22,623
100.0
14,444
7,484
21,928
100.0
Notes:
1During the year ended 31 December 2025, there were c£3bn assets re-classified from unquoted to quoted under cash and liquid assets and c£4bn assets reclassified
from quoted to unquoted for Bonds - corporate and other (year ended 31 December 2024: there were no material re-classifications). These re-classifications reflect
enhancement to the Bank's levelling policy, including the use of additional data in the active market assessment of issued debt.
2Valuation of unquoted assets is provided by the underlying managers or qualified independent valuers. The valuation for some of the unquoted assets, in particular
private equities, is based on valuations as at 30 September 2025 adjusted by cash flows, these being the latest available valuations as at the point of publication. All
valuations are determined in accordance with relevant industry guidance. Barclays does not believe these valuations will differ materially from the fair value, in the
context of the overall UKRF asset size.
3During the year ended 31 December 2025, there were c£740m of infrastructure loan assets reclassified to Bonds - corporate and other (2024 classification :
Infrastructure).
4Cash and liquid assets for the UKRF consists of £189m (2024: £484m) of cash including receivables/payables, £2,116m (2024: £2,529m) of pooled cash funds and
£(1,093)m (2024: £(948)m) of repurchase agreements.
5Included within the fair value of UKRF assets was nil (2024: nil) relating to shares in Barclays PLC and nil (2024: nil) 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 value of the UKRF assets split by section are shown in the table below.
UKRF assets split by section
Barclays Bank Section
Barclays UK Section
Quoted
£m
Unquoted
£m
Value
£m
% of total fair
value of
scheme assets
%
Quoted
£m
Unquoted
£m
Value
£m
% of total fair
value of
scheme assets
%
As at 31 December 2025
Bonds - fixed government
1,721
4
1,725
8.3
48
—
48
6.0
Bonds - index-linked government
7,751
—
7,751
37.2
518
—
518
64.8
Bonds - corporate and other
1,471
4,729
6,200
29.7
91
286
377
47.2
Equities
—
—
—
—
99
—
99
12.4
Private equities
—
1,859
1,859
8.9
—
—
—
—
Property
—
1,392
1,392
6.7
—
—
—
—
Infrastructure
—
413
413
2.0
—
—
—
—
Hedge funds
—
1,635
1,635
7.8
—
—
—
—
Derivatives
—
(1,478)
(1,478)
(7.1)
—
3
3
0.4
Longevity reinsurance contracts
—
(103)
(103)
(0.5)
—
—
—
—
Cash and liquid assets
2,288
(830)
1,458
7.0
17
(263)
(246)
(30.8)
Other
—
3
3
—
—
—
—
—
Fair value of scheme assets
13,231
7,624
20,855
100.0
773
26
799
100.0
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Notes to the financial statements (continued)
Employee benefits
At 31 December 2025, 39% of the Barclays Bank Section assets and 38% of the Barclays UK Section assets (2024 UKRF: 38%) were
invested in liability-driven investment strategies; primarily UK gilts as well as interest rate and inflation swaps. These swaps 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.
The UKRF employs derivative instruments, where appropriate, to match assets more closely to liabilities, or to achieve a desired exposure or
return.  The value of assets shown reflects the assets held by the UKRF, with any derivative holdings reflected on a fair value basis. The
Trustee also uses repurchase agreements and reverse repurchase agreements to achieve the Trustee’s liability hedging objective.
The UKRF has a comprehensive and robust liquidity framework in place. The aim of the liquidity framework is to ensure that benefit
payments and other liquidity outflows are paid in due course, sufficient liquidity and collateral is maintained to achieve strategic allocation
targets and that all liquidity outflows/collateral needs are covered without forced sale or strategic asset allocation changes.
The Barclays Bank Section of the UKRF holds two longevity reinsurance contracts covering 70% of the current pensioner liabilities of the
Barclays Bank Section. The contracts provide income to the Section if pensions are paid out for longer than expected. At 31 December 2025,
the combined value of the contracts was £(103)m (2024: £(117)m). The negative value reflects the estimated impact of changes in the
reinsurance market, demographic assumptions and risk premia since the contracts were entered into.
For information on the UKRF Trustee’s approach to Responsible Investment and Climate Risk, in the context of managing the UKRF, please
refer to the UKRF Trustee website at epa.towerswatson.com/accounts/barclays/public/barclays-bank-responsible-investment-policy/.
Funding valuation
The UKRF annual funding update as at 30 September 2024 showed a funding surplus of £1.75bn. The 30 September 2025 funding update is
not available at the date of this report , as the triennial funding valuations for the UKRF are due to be completed in 2026 with an effective
date of 30 September 2025.
The main differences between the funding and accounting assumptions are a different approach to setting the discount rate and a more
conservative life expectancy assumption for funding.
As part of the 2022 triennial funding valuation, the Trustee and Barclays Bank PLC agreed an annual adequacy test on a basis more prudent
than the IAS 19 or funding bases. Should the Barclays Bank Section of the UKRF be sufficiently funded on this basis, the regular employer
contributions to this Section to fund future Afterwork accrual will not be required in the following calendar year. The test will be reviewed at
the 2025 triennial valuation, which is expected to be completed in 2026. The test was passed in September, so no regular employer
contributions to the Barclays Bank Section are required for 2026. Regular employer contributions are being paid to the Barclays UK Section
to fund future Afterwork accrual, an annual adequacy test does not apply to this Section.
Other support measure agreed
Collateral – Barclays Bank PLC has entered into an agreement with the UKRF Trustee to provide collateral to cover at least 100% of any
Barclays Bank Section funding deficit with an overall cap of £8.4bn. Barclays Bank UK PLC has entered into an agreement with the UKRF
Trustee to provide collateral to cover at least 100% of any Barclays UK Section funding deficit with an overall cap of £0.6bn. The collateral
pools are currently zero, reflecting the surplus funding position of each Section. The arrangements provide the UKRF Trustee with dedicated
access to pools of assets in the event of Barclays Bank PLC or Barclays Bank UK PLC not paying any required deficit reduction contribution
to their respective Sections or in the event of their respective insolvency.
Contribution
There were nil (2024: nil) Section 75 contributions included within the Group’s contributions paid.
The Group’s expected contribution to the UKRF in respect of defined benefits in 2026 is £59m.
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Notes to the financial statements (continued)
Scope of consolidation
Scope of consolidation
The notes included in this section present 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.
33 Principal subsidiaries
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. The principal subsidiaries are held directly or indirectly via intermediate holding
companies within the Group. There were no significant changes in ownership interests in these subsidiaries during the year, and the
Group did not lose control of any of these subsidiaries. There has been no material percentage change in the Group’s shareholding for its
main subsidiaries since 2024.
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
United Kingdom
Banking, holding company
100
1
—
Barclays Bank UK PLC
United Kingdom
Banking, holding company
100
—
—
Barclays Bank Ireland PLC
Ireland
Banking
100
—
—
Barclays Execution Services
Limited
United Kingdom
Service company
100
—
—
Barclays Capital Inc.
United States
Securities dealing
100
—
—
Barclays Capital Securities
Limited
United Kingdom
Securities dealing
100
—
—
Barclays Securities Japan Limited
Japan
Securities dealing
100
—
—
Barclays US LLC
United States
Holding 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. Refer to Note 29 for more information.
Significant judgements and assumptions used to determine the scope of the consolidation
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 will 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. Until 25 October 2024,
Palomino Limited was excluded from consolidation, despite the Group holding 100% of the voting rights as it was managed by an external
counterparty and the Group was not exposed to its variable returns. Following the termination of the management agreement, as from 26
October 2024, the entity is now fully consolidated.
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Notes to the financial statements (continued)
Scope of consolidation
Significant restrictions
As is typical for a group of its size and international scope, there are restrictions on the ability of Barclays PLC to obtain distributions of
capital, access the assets or repay the liabilities of members of its Group due to the statutory, regulatory and contractual requirements of its
subsidiaries and due to the protective rights of non-controlling interests. These are considered below.
Regulatory requirements
Barclays’ principal subsidiary companies have assets and liabilities before intercompany eliminations of £2,132bn (2024: £2,015bn) and
£2,031bn (2024: £1,919bn) respectively. Certain of these 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 meet capital requirements, subsidiaries may issue certain equity-accounted and debt-accounted financial instruments and non-
equity instruments, such as Tier 1 and Tier 2 capital instruments and other forms of subordinated liabilities. Refer to Note 26 and Note 27 for
particulars of these instruments. These instruments may be subject to cancellation clauses or preference share restrictions 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 applicable PRA or local regulatory requirements pertaining to liquidity. The
regulated subsidiaries include Barclays Bank PLC and Barclays Capital Securities Limited (which are regulated on a combined basis under a
Domestic Liquidity Sub-Group (DoLSub) arrangement), Barclays Bank UK PLC, Barclays Bank Ireland PLC, Barclays Capital Inc. and
Barclays Bank Delaware. Refer to the Liquidity risk section for further details of liquidity requirements, including those of the Group’s
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.
Asset encumbrance
The Group uses its financial assets to raise finance in the form of securitisations and through the liquidity schemes of central banks, as well
as to provide security to the UK Retirement Fund. Once encumbered, the assets are not available for transfer around the Group. The assets
typically affected are disclosed in Note 37.
Other restrictions
The Group is required to maintain cash balances with central banks and other regulatory authorities, and these amounted to  £3,007m (2024:
£2,945m).
34 Structured entities
A structured entity is an entity in which voting or similar rights are not the dominant factor in deciding who  controls the entity.  Voting
rights may relate to administrative tasks only, with the relevant activities of the entity being directed by means of contractual arrangements. 
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.  Where entities are controlled
by the Group, they are consolidated.  Refer to Note 36 for further detail.
•Commercial Paper (CP) conduits: These entities issue CP and use the proceeds to lend to clients as part of the Group's multi-seller conduit
programme. The Group has provided £21.0bn (2024: £23.9bn) in contractual liquidity facilities to the CP conduits that the Group
consolidates. These amounts represent the maximum the conduits can lend externally. The amounts of CP conduit lending (drawn and
undrawn) to unconsolidated structured entities can be seen in Other interests in unconsolidated structured entities under multi-seller
conduit programme in the Nature of interest table.
•Employee benefit trusts: The Group provides capital contributions to employee benefit trusts to enable them to meet obligations to
employees in relation to share-based remuneration arrangements.
•Tender Option Bond (TOB)  trusts: During 2025, the Group provided undrawn liquidity facilities of £4.0bn (2024: £4.0bn) to
consolidated TOB trusts.  These trusts invest in fixed income instruments issued by state, local or other municipalities in the United
States, funded by long-term senior floating-rate notes and junior residual securities.   
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Scope of consolidation
Unconsolidated structured entities
The term ‘unconsolidated structured entities’ refers to structured entities not controlled by Barclays, and are established either by Barclays or
a third party. 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.
The Group enters into transactions with unconsolidated structured entities in the normal course of business to facilitate customer transactions,
to provide  risk management services and for specific investment opportunities.  This is predominantly within the Barclays Investment Bank.
Structured entities may take the form of funds, trusts, securitisation vehicles, and private investment companies. The largest transactions for
Barclays include loans and derivatives with hedge fund structures and special purpose entities, multi-seller conduit lending, holding notes
issued by securitisation vehicles, and facilitating customer requirements through funds.
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 2025
Assets
Trading portfolio assets
—
31,386
—
—
31,386
Financial assets at fair value through the income statement
79,053
—
—
654
79,707
Derivative financial instruments
—
—
6,257
—
6,257
Financial assets at fair value through other comprehensive income
—
—
—
3,811
3,811
Loans and advances at amortised cost
—
—
—
47,279
47,279
Debt securities at amortised cost
—
—
—
23,818
23,818
Reverse repurchase agreements and other similar secured lending
7,049
—
—
—
7,049
Other assets
—
—
—
—
—
Total assets
86,102
31,386
6,257
75,562
199,307
Liabilities
Derivative financial instruments
—
—
6,451
—
6,451
As at 31 December 2024
Assets
Trading portfolio assets
—
23,941
—
—
23,941
Financial assets at fair value through the income statement
87,546
—
—
1,295
88,841
Derivative financial instruments
—
—
6,540
—
6,540
Financial assets at fair value through other comprehensive income
—
—
—
5,571
5,571
Loans and advances at amortised cost
—
—
—
47,151
47,151
Debt securities at amortised cost
—
—
—
24,331
24,331
Reverse repurchase agreements and other similar secured lending
3,145
—
—
—
3,145
Other assets
—
—
—
—
—
Total assets
90,691
23,941
6,540
78,348
199,520
Liabilities
Derivative financial instruments
—
—
6,978
—
6,978
Secured financing arrangements, short-term traded interests and traded derivatives are typically managed under Market risk management
policies described in the Market risk management section, 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. As at 31 December
2025, Barclays entered into transactions with approximately 8,000 (2024: 5,000) structured entities.
Secured financing
The Group routinely enters into reverse repurchase contracts, margin lending, 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 is able to manage its variable exposure to the performance of the structured entity
counterparty. The counterparties included in secured financing mainly include hedge fund limited structures, investment companies and
special purpose entities.
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Scope of consolidation
Short-term traded interests
As part of its market making activities, the Group buys and sells interests in structured vehicles, which are predominantly debt securities
issued by asset securitisation vehicles. 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.
Traded derivatives
The Group enters into a variety of derivative contracts with structured entities which reference market risk variables, such as interest rates,
equities, foreign exchange rates and credit indices among other things. The main derivative types which are considered interests in structured
entities include equity options, index-based and entity-specific credit default swaps, and total return swaps.  Interest rate swaps and 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.
A description of the types of derivatives and the risk management practices are detailed in Note 14. 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 notional
contract amounts were £641,837m (2024: £712,793m).
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
nature of the interest and limited to significant categories, based on maximum exposure to loss.
Nature of interest
Multi-seller
conduit
programme
Lending
Other
Total
Of which:
Barclays owned,
not consolidated
entities1
£m
£m
£m
£m
£m
As at 31 December 2025
Financial assets at fair value through the income statement
—
25
629
654
—
Financial assets at fair value through other comprehensive income
—
2,367
1,444
3,811
—
Loans and advances at amortised cost
9,697
37,582
—
47,279
—
Debt securities at amortised cost
—
—
23,818
23,818
—
Other assets
—
—
—
—
—
Total on-balance sheet exposures
9,697
39,974
25,891
75,562
—
Total off-balance sheet notional amounts
11,326
24,866
—
36,192
—
Maximum exposure to loss
21,023
64,840
25,891
111,754
—
Total assets of the entity
32,527
195,337
81,686
309,550
—
As at 31 December 2024
Financial assets at fair value through the income statement
—
27
1,268
1,295
—
Financial assets at fair value through other comprehensive income
—
3,206
2,365
5,571
—
Loans and advances at amortised cost
11,103
36,048
—
47,151
—
Debt securities at amortised cost
—
—
24,331
24,331
—
Other assets
—
—
—
—
—
Total on-balance sheet exposures
11,103
39,281
27,964
78,348
—
Total off-balance sheet notional amounts
11,530
25,737
—
37,267
—
Maximum exposure to loss
22,633
65,018
27,964
115,615
—
Total assets of the entity
41,431
203,723
75,284
320,438
—
Note:
1Comprises of Barclays owned, not consolidated structured entities per IFRS 10 Consolidated Financial Statements. Refer to Note 33 Principal subsidiaries for more
details on consolidation.
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Scope of consolidation
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
Barclays' multi-seller conduit programme 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 entities. 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 immaterial impairment against such facilities.
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. In addition, other includes
investment funds with interests restricted to management fees based on performance of the fund and trusts held on behalf of beneficiaries
with interests restricted to unpaid fees.
Assets transferred to sponsored unconsolidated structured entities
Barclays is considered to sponsor another entity if: it had a key role in establishing that entity, it transferred assets to the entity, the Barclays
name appears in the name of the entity or it provides guarantees on the entity’s performance. As at 31 December 2025, assets transferred to
sponsored unconsolidated structured entities were £1,060m (2024: £890m).
35 Investments in associates and joint ventures
Accounting for associates and joint ventures
The equity accounted associates include the Group's investment in the Business Growth Fund £724m (2024: £678m) which has increased
primarily due to a fair value gain in its investments by £64m (2024: £30m). The equity accounted joint ventures has decreased to £nil
(2024: £199m) due to the announced sale of the holding during the year. The joint ventures held at fair value through profit or loss has
increased to £211m (2024: £171m).
2025
2024
Associates
Joint ventures
Total
Associates
Joint ventures
Total
£m
£m
£m
£m
£m
£m
Equity accounted
739
—
739
692
199
891
Held at fair value through profit or loss
—
211
211
—
171
171
Total
739
211
950
692
370
1,062
Summarised financial information for the Group’s equity accounted associates and joint ventures is set out below. The amounts shown are
the Group’s share of the net income of the investees for the year ended 31 December 2025, 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
2025
2024
2023
2025
2024
2023
£m
£m
£m
£m
£m
£m
Profit/(loss) from continuing operations
64
30
(10)
6
8
1
Other comprehensive income/(loss)
—
—
—
(4)
(1)
(3)
Total comprehensive income/(loss) from continuing operations
64
30
(10)
2
7
(2)
Unrecognised shares of the losses of individually immaterial associates and joint ventures were £nil (2024: £nil).
The Group has provided guarantees amounted to £nil (2024: £nil) to its associates and  joint ventures. The Barclays drawn commitments to
finance or otherwise provide resources to its associates and joint ventures are £474m (2024: £474m) The Barclays share of the associates and
joint ventures unutilised credit facilities commitments amounted to £nil (2024: £1,389m).
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Scope of consolidation
36 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 lead 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  transfers 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 credit card balances, consumer and mortgage loans.
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:
2025
2024
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 at amortised cost
Credit cards, unsecured and other retail
lending
12,288
12,318
(2,213)
(2,210)
10,115
10,698
(2,130)
(2,134)
Mortgage assets
236
238
(21)
(26)
254
263
(21)
(20)
Financial assets at FVTPL
Mortgage assets
1,523
1,523
—
—
576
576
—
—
Assets included in disposal group classified
as held for sale
Personal Loans
—
—
—
—
846
826
—
—
Total
14,047
14,079
(2,234)
(2,236)
11,791
12,363
(2,151)
(2,154)
Balances included within loans and advances at amortised cost represent securitisations where substantially all the risks and rewards of the
asset have been retained by the Group, and balances included within Financial assets at FVTPL and Assets included in disposal groups
classified as held for sale represent securitisations where the risks and rewards are neither substantially transferred nor retained.
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.
If Barclays transfers a financial asset, but does not transfer or retain substantially all the risk and rewards of the asset and retains control over
it, the transferred assets is recognised to the extent of Barclays’ continuing involvement. Total Financial assets of £21,932m (2024:
£11,951m) were originally transferred in this manner and the carrying value of the asset representing continued involvement is included in
the table above.
For transfers of assets in relation to repurchase agreements, refer to Note 37.
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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 with asset backed securities,
residential mortgage backed securities and commercial mortgage backed securities. 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 involvement1
Gain from continuing
involvement
Carrying
amount
Fair value
Maximum
exposure to loss2
For the year
ended
Cumulative to
31 December
Type of transfer
£m
£m
£m
£m
£m
2025
Asset backed securities
67
67
141
3
5
Residential mortgage backed securities
3,456
3,452
3,456
150
414
Commercial mortgage backed securities
360
328
360
5
26
Total
3,883
3,847
3,957
158
445
2024
Asset backed securities
53
53
130
1
1
Residential mortgage backed securities
4,462
4,454
4,462
194
261
Commercial mortgage backed securities
377
334
377
3
21
Total
4,892
4,841
4,969
198
283
Notes:
1Assets which represent the Group’s continuing involvement in derecognised assets are recorded in Loans and advances at amortised cost and Debt securities at
FVTPL.
2Maximum exposure to loss includes notional value of undrawn loan commitment, if any.
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37 Assets pledged, collateral received and assets transferred
Assets are pledged or transferred as collateral to secure liabilities under repurchase agreements, securitisations and stock lending agreements
or as security deposits relating to derivatives. Assets transferred are non-cash assets transferred to a third party that do not qualify for
derecognition from the Group balance sheet, for example, because Barclays retains substantially all the exposure to those assets under an
agreement to repurchase them in the future for a fixed price.
Assets pledged or transferred as collateral include all assets categorised as encumbered in the disclosure in the Barclays PLC Pillar 3 Report
2025 (unaudited), other than those held in commercial paper conduits. In these transactions, the Group will be required to step in to provide
financing itself under a liquidity facility if the vehicle cannot access the commercial paper market.
Where non-cash assets are pledged or transferred as collateral for cash received, the asset continues to be recognised in full, and a related
liability is also recognised on the balance sheet. Where non-cash assets are pledged or transferred as collateral in an exchange for non-cash
assets, the transferred asset continues to be recognised in full, and there is no associated liability as the non-cash collateral received is not
recognised on the balance sheet. The Group is unable to use, sell or pledge the transferred assets for the duration of the transaction and
remains exposed to interest rate risk and credit risk on these pledged assets. Unless stated, the counterparty's recourse is not limited to the
transferred assets.
Collateralised transactions, such as securities lending and borrowing, repurchase and derivative transactions are conducted in accordance
with standard terms which are customary in the market.
The following table summarises the nature and carrying amount of the assets pledged as security:
2025
2024
£m
£m
Cash collateral
79,653
76,401
Loans and advances at amortised cost
38,095
63,531
Trading portfolio assets
115,923
107,368
Financial assets at fair value through the income statement
5,726
5,728
Financial assets at fair value through other comprehensive income
17,438
20,982
Assets pledged
256,835
274,010
The following table summarises the transferred financial assets and the associated liabilities. The transferred assets represent the gross
carrying value of the assets pledged and the associated liabilities represent the liability recorded on the balance sheet:
Transferred
assets
Associated
liabilities
£m
£m
As at 31 December 2025
Derivatives
79,753
(79,753)
Repurchase agreements
64,689
(45,810)
Securities lending arrangements
99,238
—
Other
13,155
(12,658)
256,835
(138,221)
As at 31 December 2024
Derivatives
75,157
(75,157)
Repurchase agreements
77,793
(53,481)
Securities lending arrangements
106,106
—
Other
14,954
(13,580)
274,010
(142,218)
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Scope of consolidation
For repurchase agreements, the difference between transferred assets and the associated liabilities is predominantly due to IFRS netting.
Included within Other are agreements where a counterparty's recourse is limited to the transferred assets. The relationship between the gross
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.
Carrying value
Fair value
Transferred
assets
Associated
liabilities
Transferred
assets
Associated
liabilities
Net position
£m
£m
£m
£m
£m
2025
Recourse to transferred assets only
12,524
(2,234)
12,556
(2,236)
10,320
2024
Recourse to transferred assets only
10,369
(2,151)
10,961
(2,154)
8,807
The Group has an additional £10,567m (2024: £9,500m) 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 issuances.
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. Collateralised transactions, such as securities lending and borrowing, repurchase and derivative transactions are
conducted in accordance with standard terms, which are customary in the market.
The fair value at the balance sheet date of collateral accepted and re-pledged or transferred to others was as follows:
2025
2024
£m
£m
Fair value of securities accepted as collateral
1,513,869
1,318,862
Of which fair value of securities re-pledged/transferred to others
1,382,090
1,191,938
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Other disclosure matters
Other disclosure matters
The notes included in this section focus on related party transactions, Auditor's remuneration, Barclays PLC (the Parent company)
disclosure, Directors’ remuneration and Transition disclosures. Related parties include any subsidiaries, associates, joint ventures and Key
Management Personnel.
38 Related party transactions and Directors’ remuneration
Related party transactions
Parties are considered to be related if one party has the ability to control the other party or exercise significant influence over the other party
in making financial or operational decisions, or one other party controls both.
Subsidiaries
Transactions between Barclays PLC and its subsidiaries meet the definition of related party transactions. Where these are eliminated on
consolidation, they are not disclosed in the Group’s financial statements. Transactions between Barclays PLC and its subsidiaries are fully
disclosed in Barclays PLC’s financial statements. A list of the Group’s principal subsidiaries is shown in Note 33.
Associates, joint ventures and other entities
The Group provides banking services to its associates, joint ventures and the Group pension funds (principally the UK Retirement Fund),
providing loans, overdrafts, interest and non-interest bearing deposits and current accounts to these entities, as well as other services. Group
companies also provide investment management and custodian services to the Group pension schemes. All of these transactions are
conducted on the same terms as third-party transactions. Summarised financial information for the Group’s investments in associates and
joint ventures is set out in Note 35.
Amounts included in the Group’s financial statements, in aggregate, by category of related party entity are as follows:
Associates
Joint ventures
Pension funds
£m
£m
£m
For the year ended and as at 31 December 2025
Total income
18
43
8
Credit impairment charges
—
—
—
Operating expenses
(22)
—
(1)
Total assets
—
—
Total liabilities
126
—
140
For the year ended and as at 31 December 2024
Total income
(2)
56
2
Credit impairment charges
—
—
—
Operating expenses
(21)
—
(1)
Total assets
—
1,104
0
Total liabilities
64
—
176
For the year ended and as at 31 December 2023
Total income
13
70
4
Credit impairment charges
—
—
—
Operating expenses
(20)
—
(1)
Total liabilities includes derivatives transacted on behalf of the pension funds of £89m (2024: £100m).
Key Management Personnel
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 and Officers of Barclays PLC, certain direct reports of the
Group Chief Executive and the heads of major business units and functions.
The Group provides banking services to Key Management Personnel and persons connected to them. The balances outstanding as at 31
December were as follows:
Banking services provided
2025
2024
£m
£m
Loans outstanding as at 31 December
15.4
17.5
Deposit outstanding as at 31 December
27.5
23.3
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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 2025 were £0.5m (2024: £0.6m).
All loans to Key Management Personnel (and persons connected to them) were made in the ordinary course of business; 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 did not involve more than a normal risk of collectability or present other unfavourable features.
Remuneration of Key Management Personnel
Total remuneration awarded to Key Management Personnel below represents salaries, short-term benefits and pensions contributions
received during the year and awards made as part of the latest remuneration decisions in relation to the year. Costs recognised in 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 costs for deferred awards. Figures are provided for the period
that individuals met the definition of Key Management Personnel.
2025
2024
2023
£m
£m
£m
Salaries and other short-term benefits
48.3
45.0
33.3
Pension costs
0.1
0.1
—
Other long-term benefits
13.6
10.5
7.2
Share-based payments
26.2
18.1
10.2
Employer social security charges on emoluments
10.2
8.7
6.3
Costs recognised for accounting purposes
98.4
82.4
57.0
Employer social security charges on emoluments
(10.2)
(8.7)
(6.3)
Other long-term benefits – difference between awards granted and costs recognised
9.5
6.6
1.1
Share-based payments – difference between awards granted and costs recognised
11.7
7.4
6.0
Total remuneration awarded
109.4
87.7
57.8
Disclosure required by the Companies Act 2006
The following information regarding the Barclays PLC Board of Directors is presented in accordance with the Companies Act 2006:
2025
2024
2023
£m
£m
£m
Aggregate emoluments1
11.4
10.9
9.8
Amounts paid under LTIPs2
1.2
—
—
12.6
10.9
9.8
Notes:
1The aggregate emoluments include amounts paid for the 2025 year. In addition, deferred share awards for 2025 with a total value at grant of £1.3m (2024: £1.8m,
2023: £1.5m) will be made to Directors, which will only vest subject to meeting certain conditions.
2The figure above for "Amounts paid under LTIPs" relates to tranches of prior year LTIP awards that were released to Directors during the year. The LTIP figure in
the single total figure table for Executive Directors' 2025 remuneration in the Directors' Remuneration report relates to the 2023-2025 LTIP cycle, the first tranche of
which is scheduled to be released following the performance period ending on 31 December 2025.
There were no pension contributions paid to defined contribution schemes on behalf of Directors (2024: £nil, 2023: £nil). There were no
notional pension contributions to defined contribution schemes.
As at 31 December 2025, there were no Directors accruing benefits under a defined benefit scheme (2024: nil, 2023: 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 30 persons) at
31 December 2025 amounted to 18,192,011 (2024: 20,479,846) ordinary shares of 25p each (0.13% of the ordinary share capital
outstanding).
As at 31 December 2025, Executive Directors and Officers of Barclays PLC (involving 19 persons) held options to purchase a total of 59,803
(2024: 49,911) Barclays PLC ordinary shares of 25p each at a weighted average price of 148p 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 2025 to persons who
served as Directors during the year was £0.7m (2024: £0.6m). The total value of guarantees entered into on behalf of Directors during 2025
was £nil (2024: £nil).
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39 Auditor’s remuneration
Auditor’s remuneration is included within consultancy, legal and professional fees in administration and general expenses and comprises:
2025
2024
2023
£m
£m
£m
Audit of the Barclays Group's annual accounts
13
13
11
Other services:
Audit of the Company's subsidiaries1
57
58
53
Other audit related fees2
15
14
12
Other services
5
6
2
Total auditor's remuneration
90
91
78
Notes:
1Comprises the fees for the statutory audit of subsidiaries both inside and outside the UK and fees for work performed by associates of KPMG in respect of the
consolidated financial statements of the Company.
2Comprises 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.
Audit scope changes are finalised following the completion of the audit and recognised when agreed. The 2025 audit fee includes £nil (2024:
2m, 2023: £1m)  relating to the previous year’s audit.
2025
2024
2023
Barclays associated pension schemes
£m
£m
£m
Audit fee
0.6
0.3
0.3
Under SEC regulations the remuneration of our auditors is required to be presented as follows: audit fees £77m (2024: £77m, 2023: £70m),
audit-related fees £9m (2024: £9m, 2023: £6m), tax fees £nil (2024: £nil, 2023: £nil), and all other fees £4m (2024: £5m, 2023: £2m).
40 Assets and liabilities included in disposal group classified as held for sale
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 and liabilities classified as held for sale are presented separately in the consolidated
balance sheet.
Management judgement is required in determining whether the IFRS 5 held for sale classification criteria are met, in particular whether the
sale is highly probable and expected to qualify for recognition as a completed sale within 12 months of classification. This assessment
requires consideration of how committed management is to the sales plan, the likelihood of obtaining regulatory or other external approvals
which is often required for sales of banking operations and how committed the buyer is to complete the sales transaction within the agreed
timelines.
The perimeter of the disposal group has been accounted for in line with the requirements of IFRS 5 as at 31 December 2025. A detailed
analysis of the disposal group is presented below.
The 2025 disposal group relates to a USCB co-branded Cards portfolio. Barclays has decided not to compete to become the sole issuer for this
portfolio leading to its transfer in H1 2026. The portfolio is expected to be sold at a premium. The extension to the 1 year sale period is aligned
to the signed contractual arrangements in place to allow the transition of the portfolio in a controlled and effective manner. The 2024 disposal
group includes the USCB Cards portfolio and the German Consumer Finance Business within Head Office.
The fair value level of the financial instruments included in held for sale along with corresponding fair value hierarchy under IFRS13 is
disclosed on page 390.
As at 31 December
2025
2024
£m
£m
Assets included in disposal groups classified as held for sale
Loans and advances to customers
5,801
9,544
Intangible assets
11
25
Property, plant and equipment
—
24
Other assets
120
261
Total assets classified as held for sale
5,932
9,854
Liabilities included in disposal groups classified as held for sale
Deposits from customers
—
3,647
Other liabilities
—
77
Provisions
—
2
Total liabilities classified as held for sale
—
3,726
Net assets classified as held for sale
5,932
6,128
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41 Barclays PLC (the Parent company)
Total income
Dividend received from subsidiaries
Dividends received from subsidiaries of £4,185m (2024: £3,087m, 2023: £2,818m) relates to dividends received from Barclays Execution
Services Limited £190m, Barclays Bank UK PLC £1,425m and Barclays Bank PLC £2,570m.
Other income
Other income of £714m (2024: £1,183m, 2023: £1,174m expense) includes £997m (2024: £990m, 2023: £985m) of income received from
gross coupon payments on Barclays Bank PLC and Barclays Bank UK PLC-issued AT1 securities,  net fee and commission income from
subsidiaries £154m (2024: £135m, 2023: £139m) and  foreign exchange and fair value losses of £(437)m (2024: £58m gain, 2023: £(50)m
loss).
Total assets and liabilities
Investment in subsidiaries
The investment in subsidiaries of £63,907m (2024: £63,315m) predominantly relates to investments in the ordinary shares of Barclays Bank
PLC of £36,340m (2024: £36,340m) and their AT1 securities of £10,460m (2024: £9,616m), as well as investments in the ordinary shares of
Barclays Bank UK PLC of £14,245m (2024: £14,245m) and their AT1 securities of £2,230m (2024: £2,435m).  The increase of £592m
during the year resulted from net issuances of AT1 holdings.
Impairment in subsidiaries
At the end of each reporting period, an impairment review is undertaken in respect of investment in the ordinary shares of subsidiaries.
Where impairment may be indicated a test of the carrying value against the recoverable value is performed; impairment being indicated
where the investment exceeds the recoverable amount. The recoverable amount is calculated as a value in use (VIU) which is derived from
the present value of future cash flows expected to be received from the investment. The VIU calculations use forecast profits based on
financial budgets approved by management, covering a five-year period as an approximation of future cash flows discounted using a pre-tax
discount rate appropriate to the subsidiary being tested. A terminal growth rate has then been applied to the cash flows thereafter, which is
based upon expectations of future inflation rates. The 2025 review did not identify any subsidiaries with indicators of impairment. 
Loans and advances to subsidiaries
During the year, loans and advances to subsidiaries decreased by £2,677m to £15,730m (2024: £18,407m). The decrease was largely due to
maturities of £2,161m intra-group loans to Barclays PLC subsidiaries.
Subordinated liabilities and debt securities in issue
During the year, subordinated liabilities decreased to £8,644m (2024: £9,706m) primarily due to maturity of £615m of Fixed Rate Resetting
Subordinated Callable Notes (£500m and SGD 200m) and FX impact of  £453m. Debt securities in issue of £14,476m (2024: £16,337m)
have reduced during the year primarily due to redemption of £2,391m Fixed Rate Senior Notes and FX impact of £521m. This is partially
offset by issuance of £(1,100)m of Fixed Rate Resetting Senior Callable Notes.
Financial assets and liabilities designated at fair value
Financial liabilities designated at fair value of £48,800m (2024: £42,324m) primarily included new senior issuances of £10,226m during the
year with principal amounts of £1,803m Fixed Rate Resetting Senior Callable Notes, £2,033m Floating Rate Senior Callable Notes, £6,317m
Fixed-to-Floating Rate Senior Callable Notes. Barclays PLC also issued £1,045m of Subordinated Debt in the year with principal amounts of
EUR 1,250m  of Fixed Rate Resetting Subordinated Callable Notes. The increase is partially offset by redemption of senior debt of £4,610m
(2024:£3,577m). The proceeds raised through these transactions were used to invest in subsidiaries of Barclays PLC and are included within
the financial assets designated at fair value through the income statement balance of £50,921m (2024: £44,435m). The effect of changes in
the liabilities at fair value, including those due to credit risk, is expected to offset the changes in the fair value of the related financial asset in
the income statement. At year end the carrying amount of financial liabilities was £1,168m higher than the contractual amount on maturity
(2024: £195m lower).
Derivative financial instruments
During the year, derivative financial liabilities decreased by £119m to £535m (2024: £654m). This is primarily driven by the gain in
derivatives due to mark to market movement.
Total equity
Called up share capital and share premium
Called up share capital and share premium of Barclays PLC is £4,178m (2024: £4,186m). The decrease in the year is primarily due to £636m
shares repurchased with a total nominal value of £158m. This decrease was partially offset by shares issued under employee share schemes.
Other equity instruments
Other equity instruments of £12,673m (2024: £12,033m) comprises AT1 securities issued by Barclays PLC. The AT1 securities are perpetual
securities with no fixed maturity and are structured to qualify as AT1 instruments under prevailing capital rules applicable as at the relevant
issue date. During the year, there were four AT1 issuances with principal amounts totalling £3,799m (USD 1,500m, £1,000m, EUR 1,500m
and SGD 500m) and three redemptions with principal amounts totalling £3,120m (USD 1,500m and £2,000m). For further details, please
refer to Note 27.
The Parent company financials on pages 348 to 350 form part of this note.
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42 Related undertakings
The Group’s corporate structure consists of a
number of related undertakings, comprising
subsidiary undertakings, joint ventures,
associated undertakings and significant
holdings. A full list of these related
undertakings is set out below, together with
the country of incorporation, registered
office (or principal place of business) and
the identity and percentage  of each share
class held by the Group. The information is
provided as at 31 December 2025.
The entities are grouped by the countries in
which they are incorporated. The profits
earned by the activities of these entities are
in some cases taxed in countries other than
the country of incorporation, for example,
where the entity carries on business through
a branch in a territory outside of  its country
of incorporation. Barclays PLC Country
Snapshot provides details of where the
Group carries on its business, where its
profits are subject to tax and the taxes it pays
in each country it operates in.
Wholly owned subsidiaries
Unless otherwise stated, the undertakings
below are wholly owned and included in the
consolidation and the share capital held by
the Group comprises ordinary and/or
common shares, which are held by
subsidiaries of Barclays PLC. Unless
otherwise stated, the Group holds 100% of
the nominal value of each share class.
Notes
A
Directly held by Barclays PLC
B
Partnership Interest
C
Membership Interest
D
Class D Shares
E
Preference Shares
F
A Preference Shares
G
B  Preference Shares
H
Ordinary/Common Shares in addition
to other shares
I
A Ordinary Shares
J
B Ordinary Shares
K
C Ordinary Shares
L
F Ordinary Shares
M
First Preference Shares, Second
Preference Shares
N
Registered Address not in country of
Incorporation
O
Core Shares, Insurance (Classified)
Shares
P
Class B, C, D, E, F, G, H, I, J and K
Q
Non-Redeemable Ordinary Shares
Notes
R
Class A, B and C Shares
S
Class A and Class B Shares
T
PEF Carry Shares
U
Not Consolidated (see Note 34
IFRS12 Structured entities)
V
USD Linked Ordinary Shares
W
Redeemable Class B Shares
X
Capital Contribution Shares
Y
Class A Redeemable Preference
Z
Class B Redeemable Preference
AA
First Class Common Shares, Second
Class Common Shares
CC
Non-Voting Redeemable Preference
Shares
DD
Ordinary "F" Shares - Variable
EE
Class C Preferred Shares and Class D
Preferred Shares
FF
Trust Interest
GG
A1 Ordinary Shares (42.85%) and A2
Preference Shares (45.15%)
HH
A2 Ordinary Shares (14.14%) and A3 
Ordinary Shares(68.10%)
II
LLC Share
JJ
A Shares (4.99%) and B Shares
(100%)
KK
Class A Ordinary Shares (34.47%)
and Class C Ordinary Shares
(22.98%)
LL
Class A Ordinary Shares (49.52%)
and Preference Shares (48.25%)
Wholly owned subsidiaries
Note
United Kingdom
1 Churchill Place, London, E14 5HP
Aequor Investments Limited
Ardencroft Investments Limited
B D & B Investments Limited
B.P.B. (Holdings) Limited
Barclay Leasing Limited
Barclays Aldersgate Investments Limited
Barclays Asset Management Limited
Barclays Bank PLC
A, H
Barclays Bank UK PLC
A
Barclays Capital Asia Holdings Limited
Barclays Capital Nominees (No.2) Limited
Barclays Capital Nominees (No.3) Limited
Barclays Capital Nominees Limited
Barclays Capital Securities Client Nominee
Limited
Barclays Capital Securities Limited
Barclays CCP Funding LLP
B
Barclays Converted Investments (No.2)
Limited
Barclays Direct Investing Nominees
Limited
Barclays Directors Limited
Barclays Equity Holdings Limited
Barclays Execution Services Limited
A
Barclays Executive Schemes Trustees
Limited
Barclays Financial Planning Nominee
Company Limited
Barclays Funds Investments Limited
Wholly owned subsidiaries
Note
Barclays Gaia Holdings Limited
Barclays Group Holdings Limited
Barclays Industrial Development Limited
Barclays Industrial Investments Limited
Barclays Insurance Services Company
Limited
Barclays International Holdings Limited
Barclays Investment Management Limited
Barclays Investment Solutions Limited
Barclays Leasing (No.9) Limited
Barclays Long Island Limited
Barclays Nominees (George Yard) Limited
U
Barclays OCIO Services Limited
Barclays Pension Funds Trustees Limited
Barclays Principal Investments Limited
A, I,
J
Barclays Private Bank
Barclays SAMS Limited
Barclays Security Trustee Limited
A
Barclays Services (Japan) Limited
Barclays Shea Limited
Barclays Term Funding Limited Liability
Partnership
B
Barclays UK Investments Limited
Barclays Unquoted Investments Limited
Barclays Wealth Nominees Limited
Barclaycard Payments Limited
Barclayshare Nominees Limited
Barcosec Limited
Barsec Nominees Limited
BB Client Nominees Limited
BMI (No.9) Limited
BNRI ENG 2014 Limited Partnership
B
BNRI ENG GP LLP
B
BNRI England 2010 Limited Partnership
B
BNRI England 2012 Limited Partnership
B
Carnegie Holdings Limited
Chapelcrest Investments Limited
Clydesdale Financial Services Limited
Cornwall Home Loans Limited
CPIA England 2009 Limited Partnership
B
CPIA England No.2 Limited Partnership
B
Dorset Home Loans Limited
Durlacher Nominees Limited
Eagle Financial and Leasing Services (UK)
Limited
Finpart Nominees Limited
FirstPlus Financial Group Limited
Foltus Investments Limited
Global Dynasty Natural Resource Private
Equity Limited Partnership
B
Globe Nominees Limited
Hawkins Funding Limited
Heraldglen Limited
H, M
Isle of Wight Home Loans Limited
J.V. Estates Limited
Kirsche Investments Limited
Long Island Assets Limited
Maloney Investments Limited
Menlo Investments Limited
Mercantile Credit Company Limited
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Wholly owned subsidiaries
Note
Mercantile Leasing Company (No.132)
Limited
MK Opportunities LP
B
Naxos Investments Limited (In Liquidation
14 January 2026)
North Colonnade Investments Limited
Northwharf Investments Limited
T,H
Northwharf Nominees Limited
Oak Pension Asset Management Limited
U
Radbroke Mortgages UK Limited
Real Estate Participation Management
Limited
Real Estate Participation Services Limited
Relative Value Investments UK Limited
Liability Partnership
B
Relative Value Trading Limited
Roder Investments No. 1 Limited
H, E
Roder Investments No. 2 Limited
H, E
RVT CLO Investments LLP
B
Surety Trust Limited
Sustainable Impact Capital Limited
Swan Lane Investments Limited
US Real Estate Holdings No.1 Limited
US Real Estate Holdings No.2 Limited
US Real Estate Holdings No.3 Limited
US Real Estate Holdings No.4 Limited
US Real Estate Holdings No.5 Limited
US Real Estate Holdings No.6 Limited
Water Street Investments Limited
U
Wedd Jefferson (Nominees) Limited
Westferry Investments Limited
Woolwich Homes Limited
Woolwich Qualifying Employee Share
Ownership Trustee Limited
Zeban Nominees Limited
C/O Teneo Financial Advisory Limited,
3rd Floor, The Colmore Building, 20
Colmore Circus Queensway,
Birmingham, West Midlands, B4 6AT
Barclays Nominees (Branches) Limited (In
Liquidation)
Leonis Investments LLP (In Liquidation)
B
2nd Floor, Marlow International,
Parkway, Marlow, SL7 1YL, United
Kingdom
Kensington Mortgage Company Limited
Kensington Mortgage Services Limited
1-4, Clyde Place Lane, Glasgow, G5 8DP
R.C. Greig Nominees Limited
50 Lothian Road, Festival Square,
Edinburgh, EH3 9WJ
BNRI PIA Scot GP Limited
BNRI Scots GP, LLP
B
Pecan Aggregator LP
B
Logic House, Waterfront Business Park,
Park, Fleet Road, Fleet, Hampshire,
GU51 3SB
The Logic Group Enterprises Limited
Wholly owned subsidiaries
Note
The Logic Group Holdings Limited
I
9, allée Scheffer, L-2520, Luxembourg
Barclays Claudas Investments Partnership
B, N
Barclays Pelleas Investments Limited
Partnership
B, N
Barclays Blossom Finance Limited
Partnership
B, N
Argentina
Marval, O’Farrell & Mairal, Av.
Leandro N.Alem 882, Buenos Aires,
C1001AAQ
Compañia Regional del Sur S.A.(In
Liquidation)
Brazil
Av. Brigadeiro Faria Lima, No.4.440,
12th Floor, Bairro Itaim Bibi, Sao Paulo,
CEP, 04538-132
Barclays Brasil Assessoria Financeira Ltda
Canada
Bay Wellington Tower, Brookfield Place,
47th floor, 181 Bay Street, Toronto,
Ontario, M5J 2T3
Barclays Capital Canada Inc.
Barclays Corporation Limited
1 Churchill Place, London, E14 5HP
CPIA Canada Holdings
B, N
Cayman Islands
PO Box  309, Ugland House, George
Town, Grand Cayman, KY1-1104
Alymere Investments Limited
F, G,
H
Analytical Trade UK Limited
Barclays Capital (Cayman) Limited
Barclays Securities Financing Limited
F, G,
H
Barclays US Holdings Limited
E, I
Braven Investments No.1 Limited
Capton Investments Limited
Claudas Investments Limited
H, Y,
Z
Claudas Investments Two Limited
CPIA Investments No.2 Limited
E, H
Gallen Investments Limited
Hornbeam Limited
U
Mintaka Investments No. 4 Limited
Palomino Limited
Pelleas Investments Limited
Pippin Island Investments Limited
Razzoli Investments Limited
E, H
RVH Limited
E, H
France
34-36 avenue de Friedland, 75008, Paris
Barclays ADF SA
Guernsey
P.O. Box 33, Dorey Court, Admiral Park,
St.  Peter Port, GY1 4AT
Wholly owned subsidiaries
Note
Barclays Insurance Guernsey PCC Limited
O
Barclays UKRF No.1 IC Limited
U
Barclays UKRF ICC Limited
U
Barclays UKRF No.2 IC Ltd
U
Hong Kong
Level 41, Cheung Kong Center, 2
Queen's Road Central, N/A, Hong Kong
Barclays Capital Asia Limited
India
Nirlon Knowledge Park, Level 9, Block
B-6, Off Western Express Highway,
Goregaon (East), Mumbai, 400063
Barclays Securities (India) Private Limited
Barclays Wealth Trustees (India) Private
Limited
Barclays Investments & Loans (India)
Private Limited
E, H
5th to 12th Floor (Part), Building G2,
Gera Commerzone SEZ, Survey No.65,
Kharadi, Pune, 411014
Barclays Global Service Centre Private
Limited
Ireland
One Molesworth Street, Dublin 2, D02
RF29
Barclaycard International Payments
Limited
Barclays Bank Ireland Public Limited
Company
Barclays Europe Client Nominees
Designated Activity Company
Barclays Europe Firm Nominees
Designated Activity Company
Barclays Europe Nominees Designated
Activity Company
25-28 North Wall Quay, Dublin1, D01
Erimon Home Loans Ireland Limited
70 Sir John Rogerson’s Quay, Dublin 2,
D02 R296
Barclays Finance Ireland Limited
Isle of Man
Eagle Court, Circular Road, Douglas,
IM1 1AD
Barclays Nominees (Manx) Limited (In
Liquidation)
U
Barclays Private Clients International
Limited
I, J,
U
c/o Zedra Trust Company (Isle of Man)
Limited, 2nd Floor, St Georges Court,
Upper Church Street, Douglas, IM1 1EE
Barclays Holdings (Isle of Man) Limited
(In Liquidation)
Japan
10-1, Roppongi 6-chome, Minato-ku,
Tokyo
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Notes to the financial statements (continued)
Other disclosure matters
Wholly owned subsidiaries
Note
Barclays Funds and Advisory Japan
Barclays Securities Japan Limited
F, H
Jersey
28 Esplanade, St Helier, JE2 3QA
Barclays Services Jersey Limited (In
Liquidation)
13 Library Place, St Helier, JE4 8NE
Barclays Nominees (Jersey) Limited
U
Barclaytrust Channel Islands Limited
U
Estera Trust (Jersey) Limited, 13-14
Esplanade, St Helier, JE1 1EE
MK Opportunities GP Ltd
3rd Floor, 44 Esplanade, St. Helier, JE4
9WG, Jersey
Barclaycard Payments Holdings Limited
Barclaycard Payments Midco Limited
Luxembourg
9, allée Scheffer, L-2520, Luxembourg
Barclays Bedivere Investments S.à r.l.
H, I,
J
Barclays Cantal Investments S.à r.l.
S
Barclays Capital Luxembourg S.à r.l.
Barclays Treasury Luxembourg S.à r.l.
Barclays Claudas Investments S.à r.l.
Barclays International Luxembourg Dollar
Holdings S.à r.l.
Barclays Lamorak Investments S.à r.l.
Q
Barclays Luxembourg GBP Holdings               
S.à r.l.
Q
Barclays Luxembourg Global Funding                     
S.à r.l.
Barclays Luxembourg Holdings S.à r.l.
Barclays Luxembourg Holdings SSC
B
BNRI Limehouse No.1 S.à r.l.
P
68-70 Boulevard de la Petrusse, L-2320
Adler Toy Holding Sarl
10 rue du Château d’Eau, Leudelange,
Grand Duchy of Luxembourg L-3364
BPM Management GP SARL
Mauritius
C/O Rogers Capital Corporate Services
Limited, 3rd Floor, Rogers House, No.5
President John Kennedy Street, Port
Louis
Barclays Capital Mauritius Limited (In
Liquidation)
Barclays Capital Securities Mauritius
Limited
Fifth Floor Ebene Esplanade,
24 Bank Street, Cybercity
72201 Ebene
Barclays Mauritius Overseas Holdings
Limited
Wholly owned subsidiaries
Note
Mexico
Paseo de la Reforma 505, Torre Mayor
Floor 41, Colona Cuauhtémoc, 06500,
Mexico City
Barclays Bank Mexico, S.A.
J, L
Barclays Capital Casa de Bolsa, S.A. de
C.V.
J, L
Grupo Financiero Barclays Mexico, S.A. de
C.V.
J, L
Monaco
31 Avenue de la Costa, Monte Carlo BP
339
Barclays Private Asset Management
(Monaco) S.A.M
Saudi Arabia
3rd Floor Al Dahna Center, 114 Al-Ahsa
Street, PO Box 1454, Riyadh 11431
Barclays Saudi Arabia (In Liquidation)
Building 4.09- Unit 2- Level 9th, King
Abdullah Financial District Riyadh,
KSA, Kingdom Abdullah Financial
District, Riyadh
Barclays Regional Headquarters Company
Singapore
10 Marina Boulevard, #25-01 Marina
Bay  Financial Centre, Tower 2, 018983
Barclays Merchant Bank (Singapore) Ltd.
Spain
Calle Jose, Abascal 51, 28003, Madrid
Barclays Tenedora De Inmuebles SL.
Switzerland
Chemin de Grange Canal 18-20, PO Box
3941, 1211, Geneva
Barclays Bank (Suisse) SA
Barclays Switzerland Services SA
BPB Holdings SA
Taiwan
19F-1, No. 7, Xinyi Road, Sec. 5, Taipei,
A322, Taiwan
Barclays Securities Taiwan Limited
Turkey
13th floor, Kanyon Office Block,
Büyükdere Caddesi, Levent, Istanbul,
34394
Barclays Menkul Değerler Anonim Şirketi
United States
Corporation Service Company, 251 Little
Falls Drive, Wilmington, DE 19808
Analytical Trade Holdings LLC
Barclays Asset Backed Depositor LLC
C
Barclays Bank Delaware
E, H
Barclays Capital Derivatives Funding LLC
C
Barclays STBT Inc.
Barclays Capital Equities Trading GP
B
Wholly owned subsidiaries
Note
Barclays Capital Holdings Inc.
F, G,
H
Barclays Capital Real Estate Finance Inc.
Barclays Capital Real Estate Holdings Inc.
Barclays Capital Real Estate Inc.
Barclays Commercial Mortgage Securities
LLC
C
Barclays Dryrock Funding LLC
C
Barclays Financial LLC
C
Barclays Group US Inc.
F, H
Barclays Lifestyles LLC
C
Barclays Nest LLC
C
Barclays Oversight Management Inc.
Barclays Receivables LLC
C
Barclays Services Corporation
Barclays Services LLC
C
Barclays US CCP Funding LLC
C
Barclays US Investments Inc.
Barclays US LLC
H,
EE
BCAP LLC
C
Gracechurch Services Corporation
Lagalla Investments LLC
Marbury Holdings LLC
Preferred Liquidity, LLC
I
Procella Investments No.2 LLC
II
Procella Investments No.3 LLC
II
Relative Value Holdings, LLC
Surrey Funding Corporation
Sussex Purchasing Corporation
Sutton Funding LLC
C
US Secured Investments LLC
X
Verain Investments LLC
Wilmington Riverfront  LLC
C
100 Bank Street, Suite 630, Burlington,
Vermont 05401
Barclays Insurance U.S. Inc.
Corporation Service Company, 80 State
Street, Albany, NY, 12207-2543
Barclays Equity Holdings Inc.
Corporation Service Company, Goodwin
Square, 225 Asylum Street, 20th Floor
Hartford CT 06103
Barclays Capital Inc.
Corporation Service Company, 2626,
Glenwood Ave, Suite 550, Raleigh, NC,
27608
Barclays US GPF Inc.
Equifirst Corporation (In Liquidation,
dissolved with State of North Carolina)
Rodney Square North, 1100, North
Market Street, Wilmington, Delaware,
19890
Barclays Dryrock Issuance Trust
FF
745 Seventh Avenue, New York,
NY10019
Alynore Investments Limited Partnership
B, N
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Notes to the financial statements (continued)
Other disclosure matters
Other Related Undertakings
Unless otherwise stated, the undertakings
below are included in the consolidation and
the share capital held by the Group
comprises ordinary and/or common shares, 
which are held by subsidiaries of Barclays
PLC. The percentage of the nominal value
of each share class held by the Group  is
provided below.
Other Related Undertakings
%
Note
United Kingdom
1 Churchill Place, London, E14
5HP
Barclaycard Funding PLC
100.00
I
Barclays Covered Bonds Limited
Liability Partnership
50.00
B
Barclays Secured Funding (LM)
Limited
20.00
Barclays Secured Notes Finance
LLP
20.00
B
80 Fenchurch Street, London
EC3M 4AE
Igloo Regeneration (General
Partner) Limited
25.00
K, U
3-5 London Road, Rainham,
Gillingham, Kent ME8 7RG
Trade Ideas Limited
20.00
U
50 Lothian Road, Festival
Square, Edinburgh, EH3 9WJ
Equistone Founder Partner III
L.P.
20.00
B, U
Enigma, Wavendon Business
Park Milton Keynes, MK17
8LX
Intelligent Processing Solutions
Limited
19.50
U
180 Borough High Street,
London SE1 1LB
Protium Green Solutions Limited
U, GG
13-15 York Buildings, London,
WC2N 6JU
BGF Group PLC
24.60
I, U
Unit 9 Westbrook Court,
Sharrowvale Road, Sheffield,
S11 8YZ
Palms Row Healthcare Holdings
Limited
100.00
U, CC
3rd Floor 19-20 Berners Street,
London, W1T 3NW
AVFI TIDE I LP
41.30
B, U
3rd Floor, 19-20 Berners
Street, London W1T 3NW
Female Innovators Lab L.P.
60.00
B
6th Floor 60 Gracechurch
Street, London, EC3V 0HR
Other Related Undertakings
%
Note
BMC (UK) Ltd
U, LL
1301 K Street Nw, Washington
DC 20005, United States
Barclays Pre-Seed Investments I
LP
100.00
B, N,
U
Barclays Pre-Seed Investments II
LP
100.00
B, N,
U
The White House, High Street,
Dereham, Norfolk, NR19 1DR
Naked Energy Limited
25.80
G, U
Belgium
Klipperstraat 15 2030 Antwerp
Euphony Benelux NV (In
Administration)
20.00
U
Cayman Islands
Maples Corporate Services
Limited, PO Box 309, Ugland
House, South Church Street,
Grand Cayman, KY1-1104
Southern Peaks Mining LP
54.05
B, U
SPM GP Limited
90.00
U
Korea, Republic of
18th Floor, Daishin Finance
Centre, 343, Samil-daero,
Jung-go, Seoul
Woori BC Pegasus Securitization
Specialty Co. Ltd
70.00
AA
Luxembourg
9, allée Scheffer, L-2520,
Luxembourg
Barclays Alzin Investments               
S.à r.l.
100.00
D, S
Barclays Bordang Investments
S.à r.l.
100.00
S
17, Boulevard F.W. Raiffeisen
Salica Growth Debt Fund II
SCSp
33.00
B, U
Netherlands
Winschoterdiep, 70,
Groningen, 9723AB,
Groningen,
Cube Solidus B.V.
U, JJ
Alexanderstraat 18, The
Hague, 2514 JM, Zuid-Holland
Tulip Oil Holding BV
U, KK
Joint Ventures
The related undertaking below is dealt with
as a Joint Venture1 in accordance with s.18,
Schedule 4, The Large and Medium-sized
Companies and Groups (Accounts and
Reports) Regulations 2008 and is
proportionally consolidated. The proportion
of the capital of the related undertaking held
by the Group is stated below.
Joint Venture
%
Note
United Kingdom
All Saints Triangle, Caledonian
Road, London, N1 9UT
Vaultex UK Limited
50.00
Joint management factors
The Board of Directors of the above Joint
Venture  comprises two Barclays
representative Directors, two JV partner
Directors and two non-JV partner Directors.
The Board of Directors are responsible,
amongst other things, for setting the
company strategy and budgets.
The last financial year of the above JV
ended on 3 October 2025 and the average
number of monthly employees reported in
the accounts was 1,118. 
Notes:
1This is distinct to how the term “joint venture”
may be used for the purposes of IFRS.
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Additional unaudited information
Shareholder information
Annual General Meeting (AGM)
The Barclays PLC 2026 AGM will be held on Thursday 7 May at QEII Centre Broad Sanctuary, Westminster London SW1P 3EE as
described in the Notice of Meeting, to be published on the Company's website (home.barclays/agm).
Keep your personal details up to date
Please remember to tell Equiniti if:
•you move
•you need to update your bank or building society details.
If you are a Shareview member, you can update your bank or building society account or address details online. If you are not a Shareview
member you can update details quickly and easily over the telephone using the Equiniti contact details on the next page.
Key dates
20 February  2026
Full year dividend record date
31 March  2026
Full year dividend payment date
28 April 2026
Q1 Results Announcement
7 May 2026
Annual General Meeting
Dividends
The Barclays PLC 2025 full year dividend for the year ended 31 December 2025 will be 5.6p per share, making the 2025 total dividend 8.6p
per share.
Dividend Reinvestment Plan
Barclays offers a share alternative in the form of a dividend reinvestment plan (DRIP) for those shareholders who wish to elect to use their
dividend payments to purchase additional ordinary shares, rather than receive a cash payment. The DRIP is provided and administered by
Barclays’ registrar, Equiniti .
Share Price
Share price Information on the Barclays share price and other share price tools are available at: home.barclays/investorrelations                       
Further details regarding the DRIP can be found at home.barclays/dividends and www.shareview.co.uk/info/drip.
Share Dealing Services, donations to charity and returns to shareholders
During 2025, we offered shareholders the option to donate to ShareGift as part of the Share Dealing Service, which resulted in over £78,000
in donations. The initiative is aimed at shareholders with relatively small shareholdings for whom it might otherwise be uneconomical to
deal.
Over £0.5m has been donated as part of the Share Dealing Service since it was launched in 2017. Some shareholders also opt to sell their
holding, as is their right to, resulting in approximately £23.91m being returned to shareholders in 2025, with a total of £95.66m returned via
this service since it was introduced.
Shareholder Asset Reunification Programme
In November 2025, we launched a new shareholder asset reunification programme instructing Prosearch,a specialist tracing company, to help
us trace over 38,000 lost shareholders. We want to reunite shareholders who have lost touch with the company,with  their shareholding and
unclaimed dividends. To date, we have already reunited over £362,000 worth of shares and unclaimed dividends to shareholders via this
programme.
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Additional unaudited information (continued)
Shareholder security
Shareholders should be wary of any cold calls, emails, texts or instant messages with an offer to buy or sell shares. Fraudsters often use
persuasive and high pressure techniques to lure shareholders into high-risk investments or scams. You should treat any unsolicited calls with
caution.
Please keep in mind that firms authorised by the Financial Conduct Authority (FCA) are unlikely to contact you out of the blue. You should
consider getting independent financial or professional advice from someone unconnected to the respective firm before you hand over any
money.
Report a scam
If you suspect that you have been approached by fraudsters please tell the FCA using the share fraud reporting form at fca.org.uk/consumers/
scams. You can also call the FCA Helpline on 0800 111 6768 or through Action Fraud on 0300 123 2040.
Managing your shares online
Shareview
Barclays shareholders can go online to manage their shareholding and find out about Barclays performance by joining Shareview. Through
Shareview, you:
•will receive the latest updates from Barclays direct to your email;
•can update your address and bank details online;
•can vote in advance of general meetings.
To join Shareview, please follow these two easy steps:
Step 1 Go to portfolio.shareview.co.uk
Step 2 Register for electronic communications by following the instructions on screen
Useful contact details
Registrar
Holders of ordinary shares
The Barclays share register is maintained by Equiniti. If you have any questions about your Barclays shares, please contact Equiniti by
visiting shareview.co.uk
By phone: +44 (0)371 384 2055a  (UK & International telephone number)
For the hearing and speech impaired Equiniti welcome calls via Relay UK. For more information see relayuk.bt.com.
By post:  Aspect House, Spencer Road, Lancing, West Sussex BN99 6DA
To find out more, contact Equiniti or visit: home.barclays/dividends
Holders of American Depositary Receipts (ADRs)
ADRs represent the ownership of Barclays PLC shares which are traded on the New York Stock Exchange. ADRs carry prices, and pay
dividends, in US dollars.
If you have any questions about your Barclays ADRs, please contact Shareowner Services:
Electronically: shareowneronline.com/informational/contact-us/
By phone:
+1 800 990 1135 (toll free in the US and Canada)
+1 651 453 2128 (outside the US and Canada)
By post:
Shareowner Services, PO Box 64504, St Paul, MN 55164-0504, USA
Delivery of ADR certificates and overnight mail
By post: Shareowner Services, 1110 Centre Pointe Curve, Suite 101, Mendota Heights, MN 55120-4100, USA
Qualifying ADR holders should contact Shareowner Services for further details regarding the DRIP
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Additional unaudited information (continued)
Shareholder Relations
If you have any questions for Barclays about your shareholding, please contact us:
By email: privateshareholderrelations@barclays.com
By post: Private Shareholder Relations, Barclays PLC, 1 Churchill Place, London E14 5HP
Please do not use this channel for general solicitations, marketing or general communications. Any non-shareholder-related enquiries will not
receive a response.
Alternative formats
Shareholder documents can be provided in large print, audio CD or Braille free of charge by calling Equiniti.
+44 (0)371 384 2055a
(UK & International telephone number)
Note
aLines open 8.30am to 5.30pm (UK time) Monday to Friday, excluding public holidays.
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Additional unaudited information (continued)
Articles of Association
Barclays PLC (the “Company”) is a public limited company registered in England and Wales under company number 48839. Barclays,
originally named Barclay & Company Limited was incorporated in England and Wales on 20 July 1896 under the Companies Acts 1862 to
1890 as a company limited by shares. The company name was changed to Barclays Bank Limited on 17 February 1917 and it was registered
on 15 February 1982 as a public limited company under the Companies Acts 1948 to 1980. On 1 January 1985, the company changed its
name to Barclays PLC. The objects of the Company are unrestricted.
The current Articles of Association were adopted at the Company's Annual General Meeting ("AGM") on 9 May 2024, in substitution for
and to the exclusion of Articles adopted on 5 May 2021.
The following is a summary and explanation of the current Articles of Association, which are available for inspection.
Directors
(i)The minimum number of Directors (excluding alternate Directors) is five. There is no maximum limit. There is no age limit for
Directors.
(ii)Excluding executive remuneration and any other entitlement to remuneration for extra services (including service on board committees)
under the Articles, a Director is entitled to a fee at a rate determined by the Board but the aggregate fees paid to all Directors shall not
exceed £3,000,000 per annum or such higher amount as may be approved by an ordinary resolution of the Company. Each Director is
entitled to reimbursement for all reasonable travelling, hotel and other expenses properly incurred by him/her in or about the
performance of his/her duties.
(iii)No Director may act (either himself/herself or through his/her firm) as an auditor of the Company. A Director may hold any other office
of the Company on such terms as the Board shall determine.
(iv)At each AGM of the Company, one third of the Directors (rounded down) are required under the Articles of Association to retire from
office by rotation and may offer themselves for re-election. The Directors so retiring are first, those who wish to retire and not offer
themselves for re-election, and, second those who have been longest in office (and in the case of equality of service length are selected
by lot). Other than a retiring Director, no person shall (unless recommended by the Board) be eligible for election unless a member
notifies the Company Secretary in advance of his/her intention to propose a person for election. It is Barclays’ practice that all Directors
offer themselves for re-election annually in accordance with the UK Corporate Governance Code.
(v)The Board has the power to appoint additional Directors or to fill a casual vacancy amongst the Directors. Any Director so appointed
holds office until the next AGM, when he/she may offer himself/herself for reappointment. He/she is not taken into account in
determining the number of Directors retiring by rotation.
(vi)The Board may appoint any Director to any executive position or employment in the Company on such terms as they determine.
(vii)The Company may by ordinary resolution remove a Director before the expiry of his/her period of office (without prejudice to a
claim for damages for breach of contract or otherwise) and may by ordinary resolution appoint another person who is willing to act to be
a Director in his/her place.
(viii)A Director may appoint either another Director or some other person approved by the Board to act as his/her alternate with power
to attend Board meetings and generally to exercise the functions of the appointing Director in his/her absence (other than the power to
appoint an alternate of his/her appointor).
(ix)The Board may authorise any matter in relation to which a Director has, or can have, a direct interest that conflicts, or possibly may
conflict with, the Company’s interests. Only Directors who have no interest in the matter being considered will be able to authorise the
relevant matter and they may impose limits or conditions when giving authorisation if they think this is appropriate.
(x)A Director may hold positions with or be interested in other companies and, subject to legislation applicable to the Company and the
FCA’s requirements, may contract with the Company or any other company in which the Company is interested.
(xi)A Director may not vote or count towards the quorum on any resolution concerning any proposal in which he/she (or any person
connected with him/her) has a material interest (other than by virtue of his/her interest in securities of the Company) or if he/she has a
duty which conflicts or may conflict with the interests of the Company, unless the resolution relates to any proposal:
(a)to indemnify a Director or provide him/her with a guarantee or security in respect of money lent by him/her to, or any obligation
incurred by him/her or any other person for the benefit of (or at the request of), the Company (or any other member of the Group);
(b)to indemnify or give security or a guarantee to a third party in respect of a debt or obligation of the Company (or any other member
of the Group) for which the Director has personally assumed responsibility, in whole or in part;
(c)to obtain insurance for the benefit of Directors;
(d)involving the acquisition by a Director of any securities of the Company (or any other member of the Group) pursuant to an offer
to existing holders of securities or to the public;
(e)that the Director underwrite any issue of securities of the Company (or any other member of the Group);
(f)concerning any other company in which the Director is interested as an officer or creditor or shareholder but, broadly, only if he/
she (together with his/her connected persons) is directly or indirectly interested in less than 1% of either any class of the issued
equity share capital or of the voting rights of that company; and
(g)concerning any other arrangement for the benefit of employees of the Company (or any other member of the Group) under which
the Director benefits or stands to benefit in a similar manner to the employees concerned and which does not give the Director any
advantage which the employees to whom the arrangement relates would not receive.
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(xii)A Director may not vote or be counted in the quorum on any resolution which concerns his/her own employment or appointment
to any office of the Company or any other company in which the Company is interested.
(xiii)Subject to applicable legislation, the provisions described in sub-paragraphs (x), (xi) and (xii) may be relaxed or suspended by an
ordinary resolution of the members of the Company or any applicable governmental or other regulatory body.
(xiv)The Board may exercise all of the powers of the Company to borrow money, to mortgage or charge its undertaking, property and
uncalled capital and to issue debentures and other securities.
Classes of Shares
The Company only has Ordinary Shares in issue. The Articles of Association also provide for pound sterling preference shares of £100 each,
US dollar preference shares of US$100 each, US dollar preference shares of $0.25 each, euro preference shares of €100 each and yen
preference shares of ¥10,000 each (together, the “Preference Shares”). In accordance with the authority granted at the AGM on 9 May 2024,
Preference Shares may be issued by the Board from time to time in one or more series with such rights and subject to such restrictions and
limitations as the Board may determine. No Preference Shares have been issued to date.
Dividends
Subject to the provisions of the Articles and applicable legislation, the Company in general meeting may declare dividends on the Ordinary
Shares by ordinary resolution, but any such dividend may not exceed the amount recommended by the Board. The Board may also pay
interim or final dividends if it appears they are justified by the Company’s financial position.
Each Preference Share confers the right to a preferential dividend (“Preference Dividend”) payable in such currency at such rates (whether
fixed or calculated by reference to or in accordance with a specified procedure or mechanism), on such dates and on such other terms as may
be determined by the Board prior to allotment thereof.
The Preference Shares rank in regard to payment of dividends in priority to the holders of Ordinary Shares and any other class of shares in
the Company ranking junior to the Preference Shares.
Dividends may be paid on the Preference Shares if, in the opinion of the Board, the Company has sufficient distributable profits, after
payment in full or the setting aside of a sum to provide for all dividends payable on (or in the case of shares carrying a cumulative right to
dividends, before) the relevant dividend payment date on any class of shares in the Company ranking pari passu with or in priority to the
relevant series of Preference Shares as regards participation in the profits of the Company.
If the Board considers that the distributable profits of the Company available for distribution are insufficient to cover the payment in full of
Preference Dividends, Preference Dividends shall be paid to the extent of the distributable profits on a pro rata basis.
Notwithstanding the above, the Board may, at its absolute discretion, determine that any Preference Dividend which would otherwise be
payable may either not be payable at all or only payable in part.
If any Preference Dividend on a series of Preference Shares is not paid, or is only paid in part, for the reasons described above, holders of
Preference Shares will not have a claim in respect of such non-payment.
If any dividend on a series of Preference Shares is not paid in full on the relevant dividend payment date, a dividend restriction shall apply.
The dividend restriction means that, subject to certain exceptions, neither the Company nor Barclays Bank may (a) pay a dividend on, or (b)
redeem, purchase, reduce or otherwise acquire, any of their respective ordinary shares, other preference shares or other share capital ranking
equal or junior to the relevant series of Preference Shares until the earlier of such time as the Company next pays in full a dividend on the
relevant series of Preference Shares or the date on which all of the relevant series of Preference Shares are redeemed.
All unclaimed dividends payable in respect of any share may be invested or otherwise made use of by the Board for the benefit of the
Company until claimed. If a dividend is not claimed after six years of it becoming payable, it is forfeited and reverts to the Company. The net
proceeds from the sale of shares owned by untraced Shareholders, as well as any unclaimed dividend or other sum in respect of such shares,
shall be forfeited by the relevant untraced Shareholder and shall belong to the Company to use as the Board thinks fit.
The Board may, with the approval of an ordinary resolution of the Company, offer Shareholders the right to choose to receive an allotment of
additional fully paid Ordinary Shares instead of cash in respect of all or part of any dividend. The Company currently provides a dividend
reinvestment programme.
Redemption and Purchase
Subject to applicable legislation and the rights of the other shareholders, any share may be issued on terms that it is, at the option of the
Company or the holder of such share, redeemable. The Directors are authorised to determine the terms, conditions and manner of redemption
of any such shares under the Articles of Association. 
Calls on capital
The Directors may make calls upon the members in respect of any monies unpaid on their shares. A person upon whom a call is made
remains liable even if the shares in respect of which the call is made have been transferred. Interest will be chargeable on any unpaid amount
called at a rate determined by the Board (of not more than 20% per annum).
If a member fails to pay any call in full (following notice from the Board that such failure will result in forfeiture of the relevant shares), such
shares (including any dividends declared but not paid) may be forfeited by a resolution of the Board, and will become the property of the
Company. Forfeiture shall not absolve a previous member for amounts payable by him/her (which may continue to accrue interest).
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The Company also has a lien over all partly paid shares of the Company for all monies payable or called on that share and over the debts and
liabilities of a member to the Company. If any monies which are the subject of the lien remain unpaid after a notice from the Board
demanding payment, the Company may sell such shares.
Annual and other general meetings
The Company is required to hold an AGM in addition to such other general meetings as the Directors think fit. The type of the meeting will
be specified in the notice calling it. Under the Companies Act 2006, the AGM must be held within six months of the financial year end. A
general meeting may be convened by the Board on requisition in accordance with the applicable legislation.
In the case of an AGM, a minimum of 21 clear days’ notice is required. The notice must be in writing and must specify the place, the day and
the hour of the meeting, and the general nature of the business to be transacted. A notice convening a meeting to pass a special resolution
shall specify the intention to propose the resolution as such. The accidental failure to give notice of a general meeting or the non-receipt of
such notice will not invalidate the proceedings at such meeting.
Subject as noted above, all Shareholders are entitled to attend and vote at general meetings. The Articles do, however, provide that
arrangements may be made for simultaneous attendance at a satellite meeting place or, if the meeting place is inadequate to accommodate all
members and proxies entitled to attend, another meeting place may be arranged to accommodate such persons other than that specified in the
notice of meeting, in which case Shareholders may be excluded from the principal place. The Articles also allow for a hybrid meeting,
whereby Shareholders may attend by  electronic means or physically.
Holders of Preference Shares have no right to receive notice of, attend or vote at, any general meetings of the Company as a result of holding
Preference Shares.
Notices
A document or information may be sent by the Company in hard copy form, electronic form, by being made available on a website, or by
another means agreed with the recipient, in accordance with the provisions set out in the Companies Act 2006. Accordingly, a document or
information may only be sent in electronic form to a person who has agreed to receive it in that form or, in the case of a company, who has
been deemed to have so agreed pursuant to applicable legislation. A document or information may only be sent by being made available on a
website if the recipient has agreed to receive it in that form or has been deemed to have so agreed pursuant to applicable legislation, and has
not revoked that agreement.
In respect of joint holdings, documents or information shall be sent to the joint holder whose name stands first in the register.
A member who (having no registered address within the UK) has not supplied an address in the UK at which documents or information may
be sent in hard copy form, or an address to which notices, documents or information may be sent or supplied by electronic means, is not
entitled to have documents or information sent to him/her.
The Company may choose to send notice in hard copy form alone to some or all members and/or choose not to send notice to a particular
member where it considers this necessary or appropriate to deal with legal, regulatory or practical problems in, or under the laws of, any
territory. In addition, the Company may cease to send notices to any member who has been sent documents on two consecutive occasions
over a period of at least 12 months and when each of those documents is returned undelivered or notification is received that they have not
been delivered.
Capitalisation of profits
The Company may, by ordinary resolution, upon the recommendation of the Board capitalise all or any part of an amount standing to the
credit of a reserve or fund to be set free for distribution provided that amounts from the share premium account, capital redemption reserve or
any profits not available for distribution should be applied only in paying up unissued shares to be allotted to members credited as fully paid
and no unrealised profits shall be applied in paying up debentures of the Company or any amount unpaid on any share in the capital of the
Company.
Indemnity
Subject to applicable legislation, every current and former Director or other officer of the Company (other than any person engaged by the
company as auditor) shall be indemnified by the Company against any liability in relation to the Company, other than (broadly) any liability
to the Company or a member of the Group, or any criminal or regulatory fine.
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Additional unaudited information (continued)
Dividends on the ordinary shares of Barclays PLC
The dividends declared for each of the last five years were:
Pence per 25p ordinary share
2025
2024
2023
2022
2021
Half year
3.00
2.90
2.70
2.25
2.00
Full year
5.60
5.50
5.30
5.00
4.00
Total
8.60
8.40
8.00
7.25
6.00
US Dollars per 25p ordinary share
2025
2024
2023
2022
2021
Half year
0.04
0.04
0.03
0.03
0.03
Full year
0.08
0.07
0.07
0.06
0.05
Total
0.12
0.11
0.10
0.09
0.08
The gross dividends applicable to an American Depositary Share (ADS) representing four ordinary shares, before deduction of withholding
tax, are as follows:
US Dollars per American Depositary Share
2025
2024
2023
2022
2021
Half year
0.16
0.15
0.13
0.10
0.11
Full year
0.30
0.27
0.27
0.24
0.22
Total
0.46
0.42
0.40
0.34
0.33
The final dividends shown above are expressed in Dollars translated at the closing spot rate for Pounds Sterling as determined by Bloomberg
at 5pm in New York City (the ‘Closing Spot Rate’) on the latest practicable date for inclusion in this report. No representation is made that
Pounds Sterling amounts have been, or could have been, or could be, converted into Dollars at these rates.
Trading market for ordinary shares of Barclays PLC
The principal trading market for Barclays PLC ordinary shares is the London Stock Exchange. At the close of business on 31 December
2025, 13,866,661,730 ordinary shares were in issue.
Ordinary share listings were also obtained on the New York Stock Exchange (NYSE) with effect from 9 September 1986. Trading on the
NYSE is in the form of ADSs under the symbol ‘BCS’. Each ADS represents four ordinary shares and is evidenced by an American
Depositary Receipt (ADR). The ADR depositary is JP Morgan Chase Bank, N.A. Details of trading activity are published in the stock tables
of leading daily newspapers in the US.
As at December 31, 2025, 299,037,602 ADSs were outstanding (equivalent to 1,196,150,408 ordinary shares or approximately 8.63% of the
total outstanding ordinary shares of Barclays PLC on that date). In addition, there were 1,578 record holders of ordinary shares of Barclays
PLC with US addresses as at December 31, 2025, representing 0.03% of the outstanding ordinary shares. Barclays ADSs are held both in the
US and worldwide. Since a certain number of the ordinary shares and ADSs were held by brokers or other nominees, the number of record
holders in the US may not be representative of the number of beneficial holders or of their country of residence.
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Additional unaudited information (continued)
Shareholdings at 31 December 20251
Number of
shareholders
Percentage of
holders
Shares held
Percentage of
capital
%
%
Classification of shareholders
Personal Holders
181,113
98.67
305,449,527
2.20
Banks and Nominees
1,701
0.93
11,319,402,910
81.63
Other Companies
745
0.40
2,241,799,316
16.17
Insurance Companies
1
—
208
—
Pension Funds
4
—
9,769
—
Total
183,564
100
13,866,661,730
100
Shareholding range
1 - 100
15,400
8.39
553,369
0.01
101 - 250
41,317
22.51
8,395,175
0.06
251 - 500
49,053
26.72
17,149,355
0.12
501 - 1,000
28,114
15.32
19,820,462
0.14
1,001 - 5,000
34,210
18.64
75,719,057
0.55
5,001 - 10,000
7,808
4.25
55,015,732
0.40
10,001 - 25,000
4,721
2.57
71,282,600
0.51
25,001 - 50,000
1,216
0.66
41,564,891
0.30
50,001 and over
1,725
0.94
13,577,161,089
97.91
Total
183,564
100.00
13,866,661,730
100
United States Holdings
1,578
0.86
4,230,437
0.03
Note:
1 These figures do not include Barclays Sharestore members.
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Additional unaudited information (continued)
Taxation of UK holders
The following is a summary of certain UK tax issues which are likely to be material to the holding and disposal of Ordinary Shares of
Barclays PLC or ADSs representing such Ordinary Shares (the "Shares").
It is based on the current laws of England and Wales, UK tax law and the practice of His Majesty’s Revenue and Customs ("HMRC"), each
of which may be subject to change, possibly with retrospective effect and in particular it does not contemplate any changes in law
announced, but not yet enacted, as part of the UK government's Autumn Budget on 26 November 2025 (the "Budget"). It is a general guide
for information purposes and should be treated with appropriate caution. It is not intended as tax advice and it does not purport to describe all
of the tax considerations that may be relevant to a prospective purchaser, holder or disposer of Shares. In particular, save where expressly
stated to the contrary, this summary deals with shareholders who are resident and, in the case of individuals, domiciled in (and only in) the
UK for UK tax purposes, who hold their Shares as investments (other than under an individual savings account) and who are the absolute
beneficial owners of their Shares and any dividends paid on them.
The statements are not addressed to: (i) shareholders who own (or are deemed to own) 10% or more of the voting power of Barclays PLC;
(ii) shareholders who hold Shares as part of hedging transactions; (iii) investors who have (or are deemed to have) acquired their Shares by
virtue of an office or employment; and (iv) shareholders who hold Shares in connection with a trade, profession or vocation carried on in the
UK (whether through a branch or agency or, in the case of a corporate shareholder, through a permanent establishment, or otherwise). It does
not discuss the tax treatment of classes of shareholder subject to special rules, such as dealers in securities.
Persons who are in any doubt as to their tax position should consult their professional advisers. Persons who may be liable to taxation in
jurisdictions other than the UK in respect of their acquisition, holding or disposal of Shares are particularly advised to consult their
professional advisers as to whether they are so liable.
i.Taxation of dividends
In accordance with UK law, Barclays PLC pays dividends on the Shares without any deduction or withholding for or on account of any taxes
imposed by the UK government or any UK taxing authority.
The total dividends (including any dividends paid by Barclays PLC) paid to a UK resident individual shareholder in a tax year (the "Total
Dividend Income") will generally form part of that shareholder’s total income for UK income tax purposes, and will be subject to UK
income tax at the rates discussed below.
For dividends paid on or after 6 April 2016, the rate of UK income tax applicable to the Total Dividend Income will depend on the amount of
the Total Dividend Income and the UK income tax band(s) that the Total Dividend Income falls within when included as part of the
shareholder’s total income for UK income tax purposes for that tax year.
For the tax year from 6 April 2025 to 5 April 2026 (inclusive), a nil rate of UK income tax applies to the first £500 of Total Dividend Income
received by an individual shareholder in that tax year (the "Nil Rate Amount"). For the 2024-2025 tax year, the Nil Rate Amount was £500. 
For the 2023-2024 tax year, the Nil Rate Amount was £1,000. For the 2018-2019, 2019-2020, 2020-2021, 2021-2022 and 2022-2023 tax
years, the Nil Rate Amount was £2,000.
Where the Total Dividend Income received by an individual shareholder in a tax year exceeds the relevant Nil Rate Amount for that tax year,
the excess amount (the "Remaining Dividend Income") will, at the date hereof, be subject to UK income tax at the following current rates for
the tax year from 6 April 2025 to 5 April 2026:
(a)        at the rate of 8.75% on any portion of the Remaining Dividend Income that falls within the basic tax band;
(b)        at the rate of 33.75% on any portion of the Remaining Dividend Income that falls within the higher tax band; and
(c)        at the rate of 39.35% on any portion of the Remaining Dividend Income that falls within the additional tax band.
The tax rates for the Remaining Dividend Income that falls within the basic tax band and the higher tax band have been provisionally
increased by 2% for the tax year from 6 April 2026 to 5 April 2027 to 10.75% and 35.75% respectively pursuant to a series of parliamentary
resolutions that give provisional statutory effect to certain aspects of the UK government's Autumn Budget on 26 November 2025. It is
expected these increases will be given permanent statutory effect following the enactment of the Finance (No. 2) Bill 2024-26.
In determining the tax band the Remaining Dividend Income falls within for a tax year, the individual shareholder’s Total Dividend Income
for the tax year in question (including the portion comprising the Nil Rate Amount) will be treated as the top slice of the shareholder’s total
income for UK income tax purposes.
Subject to special rules for small companies, UK resident shareholders within the charge to UK corporation tax will not generally be subject
to UK corporation tax on the dividends paid on the Shares, provided the dividend falls within an exempt class and certain conditions are met.
ii.Taxation of shares under the Dividend Re-Investment Plan
Where a shareholder elects to purchase Shares using their cash dividend as part of the Dividend Re-Investment Plan, such shareholder will
generally be liable for UK tax on the amount of the dividend as described in (i) Taxation of dividends above, in the same way as the
shareholder would have been on the receipt of a cash dividend. For capital gains purposes, the base cost of Shares purchased under the
Dividend Re-Investment Plan will be the amount of the cash dividend used to purchase such Shares.
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iii.Taxation of capital gains
The disposal of Shares (including, for the avoidance of doubt, any shares purchased as part of the Dividend Re-Investment Plan or previously
purchased as part of the Scrip Dividend Programme) may, depending on the shareholder’s circumstances, give rise to a liability to UK tax on
chargeable capital gains.
Where Shares are sold, a liability to UK tax may result if the proceeds from that sale exceed the sum of the base cost of the Shares sold and
any other allowable deductions such as share dealing costs and, in certain circumstances, indexation relief (discussed further below). To
arrive at the total base cost of any Barclays PLC shares held, in appropriate cases the amount subscribed for rights taken up in 1985, 1988
and 2013 must be added to the cost of all such shares held. For this purpose, current legislation permits the market valuation at 31 March
1982 to be substituted for the original cost of shares purchased before that date, subject to certain exceptions for shareholders within the
charge to UK corporation tax. Shareholders other than those within the charge to UK corporation tax should note that, following the Finance
Act 2008, no indexation allowance will be available. Following the Finance Act 2018, shareholders within the charge to UK corporation tax
may be eligible for indexation allowance for the period of ownership of their Shares up to December 2017, but no indexation allowance will
be available in respect of the period of ownership starting on or after 1 January 2018.
Chargeable capital gains may also arise from the gifting of Shares to connected parties such as relatives (although not spouses or civil
partners) and family trusts.
The calculations required to compute chargeable capital gains may be complex. Shareholders are advised to consult their personal financial
adviser for further information regarding a possible tax liability in respect of their holdings of shares.
iv.Stamp duty and stamp duty reserve tax
Dealings in Shares (including, for the avoidance of doubt, any Shares purchased as part of the Dividend Re-Investment Plan or previously
purchased as part of the Scrip Dividend Programme) will generally be subject to UK stamp duty or stamp duty reserve tax (although see the
comments below as regards ADSs in the section ‘Taxation of US holders – UK stamp duty and stamp duty reserve tax’). Any document
effecting the transfer on sale of Shares will generally be liable to stamp duty at 0.5% of the consideration paid for that transfer (rounded up to
the next £5). An unconditional agreement to transfer Shares, or any interest therein, will generally be subject to stamp duty reserve tax at
0.5% of the consideration given. Such liability to stamp duty reserve tax will be cancelled, or a right to a repayment (generally with interest)
in respect of the stamp duty reserve tax liability will arise, if the agreement is completed by a duly stamped transfer within six years of the
agreement having become unconditional. Both stamp duty and stamp duty reserve tax are normally the liability of the transferee.
Paperless transfers of Shares within CREST are liable to stamp duty reserve tax rather than stamp duty.
Stamp duty reserve tax on transactions settled within the CREST system or reported through it for regulatory purposes will be collected by
CREST.
Special rules apply to certain categories of person, including intermediaries, market makers, brokers, dealers and persons connected with
depositary arrangements and clearance services.
v.Inheritance tax
An individual may be liable to inheritance tax on the transfer of Shares (including, for the avoidance of doubt, any Shares purchased as part
of the Dividend Re-Investment Plan or previously purchased as part of the Scrip Dividend Programme). Where an individual is so liable,
inheritance tax may be charged on the amount by which the value of his or her estate is reduced as a result of any transfer by way of gift or
other gratuitous transaction made by them or treated as made by them.
Taxation of US Holders
The following is a summary of certain US federal income tax considerations and certain UK tax considerations to the purchase, ownership
and disposition of Ordinary Shares of Barclays PLC or ADSs representing such Ordinary Shares (the "Shares") that are likely to be relevant
for US Holders (as defined below) who own the Shares as capital assets for tax purposes. This discussion is not a comprehensive analysis of
all the potential US or UK tax consequences that may be relevant to US Holders and does not discuss particular tax consequences that may
be applicable to US Holders who may be subject to special tax rules, such as banks, brokers or dealers in securities or currencies, traders in
securities that elect to use a mark-to-market method of accounting for securities holdings, financial institutions, tax-exempt organisations,
regulated investment companies, life insurance companies, entities or arrangements that are treated as partnerships for US federal income tax
purposes (or partners therein), holders that own or are treated as owning 10% or more of the stock of Barclays PLC measured either by
voting power or value, holders that hold Shares as part of a straddle or a hedging or conversion transaction, holders that purchase or sell
Shares as part of a wash sale, holders whose functional currency is not the US Dollar, or holders who are resident, or who are carrying on a
trade, in the UK. The summary also does not address state or local taxes or any aspect of US federal taxation other than US federal income
taxation (such as the estate and gift tax, any alternative minimum tax or the Medicare tax on net investment income). Investors are advised to
consult their tax advisers regarding the tax implications of their particular holdings, including the consequences under applicable state and
local law, and in particular whether they are eligible for the benefits of the Treaty (as defined below).
This discussion is based on the Internal Revenue Code of 1986, as amended (the "IRC"), its legislative history, existing and proposed
regulations, published rulings and court decisions, and on the Double Taxation Convention between the UK and the US as entered into force
in March 2003 (the "Treaty"), and, in respect of UK tax, the Estate and Gift Tax Convention between the UK and the US as entered into
force on 11 November 1979 (the "Estate and Gift Tax Convention"), the current UK tax law and the practice of HMRC, all of which are
subject to change, possibly on a retroactive basis. This discussion is based in part upon the representations of the ADR Depositary and the
assumption that each obligation of the Deposit Agreement and any related agreement will be performed in accordance with its terms.
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A "US Holder" is a beneficial owner of Shares that is a citizen or resident of the United States or a US domestic corporation or that otherwise
is subject to US federal income taxation on a net income basis in respect of such Shares and that is fully eligible for benefits under the
Treaty.
In general, the holders of ADRs evidencing ADSs will be treated as owners of the underlying Ordinary Shares for the purposes of the Treaty,
the Estate and Gift Tax Convention, and the IRC. Generally, exchanges of shares for ADRs and ADRs for shares will not be subject to US
federal income tax or to UK capital gains tax.
Taxation of dividends
Subject to the PFIC rules discussed below, the gross amount of any distribution of cash or property with respect to the Shares (including any
amount withheld in respect of UK taxes) that is paid out of Barclays PLC’s current or accumulated earnings and profits (as determined for
US federal income tax purposes) will be includible in a US Holder’s taxable income as ordinary dividend income on the day such US Holder
receives the dividend, in the case of Ordinary Shares, or the date the Depositary receives the dividends, in the case of ADRs, and will not be
eligible for the dividends-received deduction allowed to corporations under the IRC.
Dividends paid by Barclays PLC to an individual with respect to the Shares will generally be subject to taxation at a preferential rate if the
dividends are "qualified dividend income".  Subject to certain exceptions for short-term positions, dividends paid on the Shares will be
treated as qualified dividend income if (i) the Shares are readily tradable on an established securities market in the United States or Barclays
PLC is eligible for the benefits of a comprehensive tax treaty with the United States that the US Treasury determines is satisfactory for
purposes of this provision and that includes an exchange of information program, and (ii) Barclays PLC was not a PFIC (as defined below) in
the year of the distribution or the immediately preceding taxable year. The ADRs are listed on the New York Stock Exchange, and will
qualify as readily tradable on an established securities market so long as they are so listed. In addition, the US Treasury has determined that
the Treaty meets the requirements for reduced rates of taxation, and Barclays PLC believes that it is eligible for the benefits of the Treaty.
Based on its audited financial statements and relevant market and shareholder data, Barclays PLC believes that it was not treated as a PFIC
for US federal income tax purposes with respect to its 2024 or 2025 taxable years.  In addition, based on its audited financial statements and
current expectations regarding the value and nature of its assets, the sources and nature of its income, and relevant market and shareholder
data, Barclays PLC does not anticipate becoming a PFIC for its current taxable year or in the foreseeable future.
Dividends paid by Barclays PLC to a US Holder with respect to the Shares will not be subject to UK withholding tax.  For foreign tax credit
purposes, dividends will generally be income from sources outside the US and will generally be "passive" income for purposes of computing
the foreign tax credit allowable to a US Holder.
The amount of the dividend distribution includable in income will be the US Dollar value of the distribution, determined at the spot Pound
Sterling/US Dollar rate on the date the dividend distribution is includable in income, regardless of whether the payment is in fact converted
into US Dollars. Generally, any gain or loss resulting from currency exchange fluctuations during the period from the date the dividend
payment is includable in income to the date the payment is converted into US Dollars will be treated as ordinary income or loss and, for
foreign tax credit limitation purposes, from sources within the US, and will not be eligible for the special tax rates applicable to qualified
dividend income.
Distributions in excess of current or accumulated earnings and profits, as determined for US federal income tax purposes, will be treated as a
return of capital to the extent of the US Holder’s basis in the Shares and thereafter as capital gain. Because Barclays PLC does not currently
maintain calculations of earnings and profits for US federal income tax purposes, US Holders should expect that distributions with respect to
the Shares will generally be treated as dividends.
US Holders that receive a distribution of additional shares or rights to subscribe for additional shares as part of a pro rata distribution to all
our shareholders generally will not be subject to US federal income tax in respect of the distribution, unless the US Holder has the right to
receive cash or property, in which case the US Holder will be treated as if it received cash equal to the fair market value of the distribution.
Taxable sale or other disposition of Shares
Subject to the PFIC rules discussed below, upon a sale or other taxable disposition of the Shares, US Holders generally will not be subject to
UK tax, but will realise gain or loss for US federal income tax purposes in an amount equal to the difference between the US Dollar value of
the amount realised on the disposition and the US Holder’s adjusted tax basis in the Shares, as determined in US Dollars. Such gain or loss
will be capital gain or loss, and will generally be long-term capital gain or loss if the Shares have been held for more than one year. Long-
term capital gain of a noncorporate US Holder is generally taxed at preferential rates. The gain or loss will generally be income or loss from
sources within the United States for foreign tax credit limitation purposes. The deductibility of capital losses is subject to limitations.
Taxation of passive foreign investment companies (PFICs)
Based on its audited financial statements and relevant market and shareholder data, Barclays PLC believes that it was not treated as a PFIC
for US federal income tax purposes with respect to its 2024 or 2025 taxable years.  In addition, based on its audited financial statements and
current expectations regarding the value and nature of its assets, the sources and nature of its income, and relevant market and shareholder
data, Barclays PLC does not anticipate becoming a PFIC for its current taxable year or in the foreseeable future. This conclusion is a factual
determination that is made annually and thus may be subject to change. In general, Barclays PLC will be a PFIC with respect to a US Holder
if, for any taxable year in which a US Holder holds the Shares, either (i) at least 75% of the gross income of Barclays PLC for the taxable
year is passive income, or (ii) at least 50% of the value, generally determined on the basis of a quarterly average, of Barclays PLC’s assets is
attributable to assets that produce or are held for the production of passive income (including cash). With certain exceptions, a US Holder’s
Shares will be treated as stock of a PFIC if Barclays PLC was a PFIC at any time during such holder’s holding period in its Shares.
If Barclays PLC were to be treated as a PFIC with respect to a US Holder, unless such US Holder elected to be taxed annually on a mark-to-
market basis with respect to its Shares, gain and certain "excess distributions" would be treated as having been realised ratably over a US
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Holder’s holding period for the Shares and generally would be taxed at the highest tax rate in effect for each such year to which the gain was
allocated, together with an interest charge in respect of the tax attributable to each such year.
UK stamp duty and stamp duty reserve tax
No obligation to pay UK stamp duty will arise on the transfer on sale of an ADS, provided that any instrument of transfer is not executed in,
and remains at all times outside, the UK. No UK stamp duty reserve tax is payable in respect of an agreement to transfer an ADS. For the UK
stamp duty and stamp duty reserve tax implications of dealings in Ordinary Shares, see the section ‘Taxation of UK holders – (iv) Stamp
duty and stamp duty reserve tax’ above.
UK estate and gift tax
Under the Estate and Gift Tax Convention, Shares held by an individual US holder who is US domiciled for the purposes of the Estate and
Gift Tax Convention and who is not for such purposes a UK national generally will not, provided any US federal estate or gift tax chargeable
has been paid, be subject to UK inheritance tax on the individual’s death or on a lifetime transfer of Shares, except in certain cases where the
Shares are comprised in a settlement (unless the settlor was US domiciled and not a UK national at the time of the settlement), are part of the
business property of a UK permanent establishment of an enterprise, or pertain to a UK fixed base of an individual used for the performance
of independent personal services. In cases where the Shares are subject to both UK inheritance tax and US federal estate or gift tax, the Estate
and Gift Tax Convention generally provides a credit against US federal tax liability for the amount of any inheritance tax paid in the UK.
Foreign Financial Asset Reporting
Certain US Holders that own "specified foreign financial assets" with an aggregate value in excess of US$50,000 on the last day of the
taxable year or US$75,000 at any time during the taxable year are generally required to file an information statement along with their tax
returns, currently on Form 8938, with respect to such assets. "Specified foreign financial assets" include any financial accounts held at a non-
US financial institution, as well as securities issued by a non-US issuer that are not held in accounts maintained by financial institutions. The
understatement of income attributable to "specified foreign financial assets" in excess of US$5,000 extends the statute of limitations with
respect to the tax return to six years after the return was filed.  US Holders who fail to report the required information could be subject to
substantial penalties.  US Holders are encouraged to consult with their own tax advisors regarding the possible application of these rules,
including the application of the rules to their particular circumstances.
Backup Withholding and Information Reporting
Dividends paid on, and proceeds from the sale or other disposition of, the Shares to a US Holder generally may be subject to the information
reporting requirements of the IRC and may be subject to backup withholding unless the US Holder provides an accurate taxpayer
identification number and makes any other required certification or otherwise establishes an exemption. Backup withholding is not an
additional tax. The amount of any backup withholding from a payment to a US Holder will be allowed as a refund or credit against the US
Holder’s US federal income tax liability, provided the required information is furnished to the US Internal Revenue Service ("IRS") in a
timely manner.
A holder that is not a US Holder may be required to comply with certification and identification procedures in order to establish its
exemption from information reporting and backup withholding.
FATCA Risk Factor
In certain circumstances, payments on shares or ADSs may be subject to US withholding taxes on "passthru payments", starting on the date
that is two years after the date on which final regulations defining this concept are adopted in the United States. Under the "Foreign Account
Tax Compliance Act" (or "FATCA"), as well as intergovernmental agreements between the United States and other countries and
implementing laws in respect of the foregoing, certain US-source payments (including dividends and interest) and certain payments made by,
and financial accounts held with, entities that are classified as financial institutions under FATCA are subject to a special information
reporting and withholding tax regime. Regulations implementing withholding in respect of "passthru payments" under FATCA have not yet
been adopted or proposed. The United States has entered into an intergovernmental agreement regarding the implementation of FATCA with
the UK (the "UK IGA"). Under the UK IGA, as currently drafted, it is not expected that Barclays PLC will be required to withhold tax under
FATCA on payments made with respect to the shares or ADSs. However, significant aspects of when and how FATCA will apply remain
unclear, and no assurance can be given that withholding under FATCA will not become relevant with respect to payments made on or with
respect to the shares or ADSs in the future. Holders should consult their own tax advisers regarding the potential impact of FATCA.
The Barclays Group has registered with the Internal Revenue Service ("IRS") for FATCA. The Global Intermediary Identification Number
(GIIN) for Barclays PLC in the United Kingdom is E1QAZN.00000.LE.826 and it is a Reporting Model 1 FFI. The GIINs for other parts of
the Barclays Group or Barclays branches outside of the UK may be obtained from your usual Barclays contact on request. The IRS list of
registered Foreign Financial Institutions is publicly available on the IRS website.
Exchange controls and other limitations affecting security holders
Other than certain economic sanctions which may be in force from time to time, there are currently no UK laws, decrees or regulations which
would affect the transfer of capital or remittance of dividends, interest and other payments to holders of Barclays securities who are not
residents of the UK. There are also no restrictions under the Articles of Association of Barclays PLC, or (subject to the effect of any such
economic sanctions) under current UK laws, which relate only to non-residents of the UK, and which limit the right of such non-residents to
hold Barclays securities or, when entitled to vote, to do so.
Documents on display
It is possible to read and copy documents that have been filed by Barclays PLC with the US Securities and Exchange Commission via
commercial document retrieval services, and from the website maintained by the US Securities and Exchange Commission at www.sec.gov.
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Fees and charges payable by a holder of ADSs
The ADR depositary collects fees for delivery and surrender of ADSs directly from investors depositing ordinary shares or surrendering
ADSs for the purpose of withdrawal or from intermediaries acting for them.
The charges of the ADR depositary payable by investors are as follows:
Type of service
ADR depositary actions
Fee
ADR depositary or substituting the
underlying shares
Issuance of ADSs against the deposit of ordinary
shares, including deposits and issuances in respect of:
•Share distributions, stock splits, rights issues,
mergers
•Exchange of securities or other transactions or event
or other distribution affecting the ADSs or deposited
securities
$5.00 or less per 100 ADSs (or portion thereof)
evidenced by the new ADSs delivered
Receiving or distributing cash dividends
Distribution of cash dividends
$0.05 or less per ADS1
Selling or exercising rights
Distribution or sale of securities, the fee being in an
amount equal to the fee for the execution and delivery
of ADSs which would have been charged as a result of
the deposit of such securities
$5.00 or less per each 100 ADSs (or portion thereof)
Withdrawing an underlying ordinary share
Acceptance of ADSs surrendered for withdrawal of
deposited ordinary shares
$5.00 or less for each 100 ADSs (or portion thereof)
General depositary services, particularly
those charged on an annual basis
Other services performed by the ADR depositary in
administering the ADS program
No fee currently payable
Expenses of the ADR depositary
Expenses incurred on behalf of Holders in connection
with:
•Expenses of the ADR depositary in connection with
the conversion of foreign currency into US dollars
(which are paid out of such foreign currency)
•Taxes and other governmental charges
•Cable, telex and facsimile transmission/delivery
•Transfer or registration fees, if applicable, for the
registration of transfers or underlying ordinary shares
•Any other charge payable by ADR depositary or its
agents
Expenses payable at the sole discretion of the ADR
depositary by billing Holders or by deducting charges
from one or more cash dividends or other cash
distributions
Note:
1 The fee in relation to the distribution of cash dividends was  0.011618  per ADS in respect of dividends paid in the year ended 31 December 2025.
Fees and payments made by the ADR depositary to Barclays  
The ADR depositary has agreed to provide Barclays with an amount based on any cash dividend, issuance and cancellations fees charged
during each twelve-month period for expenses incurred by Barclays in connection with the ADS program. Barclays is entitled to $4,004,907
for the year ended 31 December 2025, though such amount has not yet been paid to Barclays by the ADR depositary.
Under certain circumstances, including non-routine corporate actions, removal of the ADR depositary or termination of the ADS program by
Barclays, Barclays may be charged by the ADR depositary certain fees (including in connection with depositary services, certain expenses
paid on behalf of Barclays, an administrative fee, fees for non-routine services and corporate actions and any other reasonable fees/expenses
incurred by the ADR depositary).
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Additional unaudited information (continued)
NYSE Corporate Governance Statement
As our main listing is on the London Stock Exchange, we follow the UK Corporate Governance Code. However, as Barclays also has
American Depositary Receipts listed on the New York Stock Exchange (NYSE), we are also subject to the NYSE’s Corporate Governance
Rules (NYSE Rules). We are exempt from most of the NYSE Rules, which US domestic companies must follow, because we are a non-US
company listed on the NYSE. However, we are required to provide annual and interim written affirmations to the NYSE of our compliance
with the applicable NYSE Rules and must also disclose any significant differences between our corporate governance practices and those
followed by domestic US companies listed on the NYSE. Key differences between the Code and NYSE Rules are set out here:
Director Independence
NYSE Rules require the majority of the Board to be independent. The Code requires at least half of the Board (excluding the Chairman) to be
independent. The NYSE Rules contain different tests from the Code for determining whether a Director is independent. We follow the
Code’s recommendations as well as developing best practices among other UK public companies. The independence of our non-executive
Directors is reviewed by the Board on an annual basis and it takes into account the guidance in the Code and the criteria we have established
for determining independence, which are described in the Directors’ Report.
Board Committees
We have a Board Nominations Committee and a Board Remuneration Committee, both of which are broadly similar in purpose and
constitution to the Committees required by the NYSE Rules and whose terms of reference comply with the Code’s requirements. The NYSE
Rules state that both Committees must be composed entirely of independent Directors. As the Group Chairman was independent on
appointment, the Code permits him to chair the Board Nominations Committee. Except for this appointment, both Committees are composed
solely of non-executive Directors, whom the Board has determined to be independent. We comply with the NYSE Rules requirement that we
have a Board Audit Committee comprised solely of independent non-executive Directors as defined in Rule 10A-3 of the Exchange Act.
However, we follow the Code recommendations, rather than the NYSE Rules, regarding the responsibilities of the Board Audit Committee
(except for applicable mandatory responsibilities under the Sarbanes-Oxley Act), although both are broadly comparable. Although the NYSE
Rules state that the Board Audit Committee is to take responsibility for risk oversight, Barclays has an additional Board Committee which
addresses different areas of risk management. To enhance Board governance of risk, Barclays has the Board Risk Committee. A full
description of the Board Risk Committee can be found in the Directors’ Report.
Corporate Governance Guidelines
The NYSE Rules require domestic US companies to adopt and disclose corporate governance guidelines. There is no equivalent
recommendation in the Code but the Board Nominations Committee has developed corporate governance guidelines, ‘Corporate Governance
in Barclays’, which have been approved and adopted by the Board.
Code of Ethics
The NYSE Rules require that domestic US companies adopt and disclose a code of business conduct and ethics for Directors, officers and
employees. The Barclays Way was introduced in 2013, this is a Code of Conduct which outlines the Values and Behaviours which govern
our way of working across our business globally. The Barclays Way has been adopted on a Group-wide basis by all Directors, Officers and
employees. The Barclays Way is available to view on the Barclays website at https://home.barclays/content/dam/home-barclays/documents/
citizenship/the-way-we-do-business/The_Barclays_Way.pdf
Shareholder Approval of Equity-compensation Plans
The NYSE listing standards require that shareholders must be given the opportunity to vote on all equity-compensation plans and material
revisions to those plans. We comply with UK requirements, which are similar to the NYSE standards. However, the Board does not
explicitly take into consideration the NYSE’s detailed definition of what are considered ‘material revisions’.
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Major shareholders
Major shareholders do not have different voting rights from those of other shareholders. Information provided to the Company by substantial
shareholders pursuant to the FCA’s Disclosure Guidance and Transparency Rules are published via a Regulatory Information Service and is
available on the Company’s website.
Refer to the Directors’ report, Other statutory information section for a breakdown of major shareholders as at 31 December 2025.
Comparatives for 2024 and 2023 are presented below.
As at 31 December 2024, the Company had been notified under Rule 5 of the Disclosure and Transparency Rules of the UKLA of the
following holdings of voting rights in its shares:
2024
Holder
Number of
Barclays shares
% of total voting
rights attached to
issued share
capital1
BlackRock Inc2
944,022,209
5.78
Notes:
1 The percentage of voting rights detailed above was calculated at the time of the relevant disclosures made in accordance with Rule 5 of the DTRs.
2Total shown includes 6,687,206 contracts for difference to which voting rights are attached. Part of the holding is held as American Depositary Receipts.
As at 31 December 2023, the Company had been notified under Rule 5 of the Disclosure and Transparency Rules of the UKLA of the
following holdings of voting rights in its shares:
2023
Person interested
Number of Barclays
Shares
% of total voting
rights attaching to
issued share capital1
BlackRock Inc2
944,022,209
5.78
Notes:
1The percentage of voting rights detailed above was calculated at the time of the relevant disclosures made in accordance with Rule 5 of the DTRs.
2Total shown includes 6,687,206 contracts for difference to which voting rights are attached. Part of the holding is held as American Depositary Receipts. On 25
January 2024,  BlackRock, Inc. disclosed by way of a Schedule 13G filed with the SEC beneficial ownership of 1,303,920,163  ordinary shares of the Company as at
31 December 2023, representing 8.6% of that class of shares.
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Disclosure controls and procedures
The Chief Executive, C.S. Venkatakrishnan, and the Group Finance Director, Anna Cross, conducted with Group Management an evaluation
of the effectiveness of the design and operation of the Group’s disclosure controls and procedures of Barclays PLC as at 31 December 2025,
which are defined as those controls and procedures designed to ensure that information required to be disclosed in reports filed or submitted
under the US Securities Exchange Act of 1934 is recorded, processed, summarised and reported within the time periods specified in the US
Securities and Exchange Commission’s rules and forms. As of the date of the evaluation, the Chief Executive and Group Finance Director
concluded that the design and operation of these disclosure controls and procedures were effective.
Board of Directors
See the Directors’ report for biographies.
Group Executive Committee
Officers of the Group
Date of
Appointment as
Officer
Anna Cross
Group Finance Director
2022
C S Venkatakrishnan
Group Chief Executive
2021
Wally Adeyemo
Group Head of Strategy Transformation
2025
Craig Bright
Group Co-Chief Operating Officer and Co-CEO, Barclays Execution Services
2025
Stephen Dainton
President Barclays Bank PLC and Head of Investment Bank Managment
2024
Anne Marie Darling
Group Co-Chief Operating Officer and Co-CEO, Barclays Execution Services
2025
Cathal Deasy
Global Co-Head of Investment Banking
2024
Matt Fitzwater
Group Chief Compliance Officer
2024
Matt Hammerstein
Chief Executive of UK Corporate Bank and Head of Public Policy and Corporate Responsibility
2019
Adeel Khan
Head of Global Markets
2024
Vim Maru
CEO, Barclays UK
2023/2024
Denny Nealon
CEO, US Consumer Bank and Barclays Bank Delaware
2024
Tristram Roberts
Group HR Director
2015
Taalib Shaah
Group Chief Risk Officer
2020
Stephen Shapiro
Group General Counsel
2017
Sasha Wiggins
CEO, Private Bank and Wealth Management
2020/2024
Taylor Wright
Global Co-Head of Investment Banking
2024
C.S. Venkatakrishnan, Group Chief Executive, Executive Director
See the Directors’ report for biography.
Anna Cross, Group Finance Director, Executive Director
See the Directors’ report for biography.
Wally Adeyemo, Group Head of Strategy Transformation
Wally Adeyemo is Barclays’ Group Head of Strategy and Transformation and a part of the Group Executive Committee. He previously
served as the 15th U.S. Deputy Secretary of the Treasury, serving as the department’s second-highest ranking official and Chief Operating
Officer. In addition to driving the implementation of Treasury’s strategic plan, Wally led the agency’s work on financial sector issues that
overlapped with national security, such as cyber security, financial crimes, sanctions, and other issues. Prior to Treasury, Wally served as
Deputy National Security Adviser for International Economics, and as the US representative for the G7 and G20. He also was a senior
adviser at BlackRock to chairman and CEO Larry Fink. A member of the Aspen Economic Strategy Group and the U.S. Council on Foreign
Relations, Wally is currently a distinguished fellow at the Columbia University Institute of Global Politics and Center for Global Energy
Policy.
Craig Bright, Group Co-Chief Operating Officer and Co-CEO, Barclays Execution Services
Craig Bright is Group Co-Chief Operating Officer and Co-CEO of  Barclays Execution Services and is a member of the Group Executive
Committee of Barclays, based in London. Craig co-leads and sets the strategy for the Chief Operating Office spanning technology and
operations, including data, cybersecurity, real estate, procurement, and group controls. With 30 years of experience in technology and
financial services, Craig joined Barclays in 2020 as Group Chief Information Officer. Prior to that he served as the Chief Information Officer
for the Westpac Group, accountable for consumer, business, wealth and institutional services across Westpac, Bank of Melbourne, St George
Bank, Bank of SA (South Australia) and Westpac New Zealand. Before that Craig was the Chief Technology Officer for Citi’s Global
Consumer Bank.During his career Craig has led large-scale technology functions, designing and implementing complex and large-scale
cloud and digital strategies enabling colleagues, customers, and clients. Craig holds a Bachelor of Computing from Monash University,
Australia.
Stephen Dainton, President Barclays Bank PLC and Head of Investment Bank Management
Stephen Dainton is President of Barclays Bank PLC and Head of Investment Bank Management, based in London. He is a member of the
Group Executive Committee for Barclays and chairs the Investment Bank Management Team. Stephen is accountable for the governance and
regulatory obligations of Barclays Bank PLC (BBPLC), exercising executive management responsibilities associated with the operation of
the legal entity and the Investment Bank. Stephen has over 30 years of experience in global markets across trading, sales, risk, capital
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markets, structuring, and research. He joined Barclays in September 2017 as Global Head of Equities and Co-Head of Global Markets.
Before Barclays, Stephen spent 14 years at Credit Suisse where he served as Co-Head of Global Markets for the EMEA region. He joined
Credit Suisse in 2003 in the Equity Division and went on to become Head of Equities for the region, before assuming his global markets role.
Previously, Stephen worked at Goldman Sachs as Head of US and International Equities, based in New York. He has also held roles in
Equities at Donaldson, Lufkin & Jenrette in both London and New York.
Anne Marie Darling, Group Co-Chief Operating Officer and Co-CEO, Barclays Execution Services
Anne Marie Darling is Group Co-Chief Operating Officer and Co-CEO of  Barclays Execution Services, and is a member of the Group
Executive Committee. She co-leads Barclays’ global operations and technology teams, driving innovation and growth across the organization
and delivering seamless experiences for clients worldwide. Leading a global team of 60,000+, Anne Marie drives operational excellence and
spearheads digital transformation, harnessing technology and AI to unlock new revenue streams and elevate client experience. Her strategic
vision ensures Barclays remains at the forefront of the industry. Prior to joining Barclays, Anne Marie was a Partner at Goldman Sachs,
where she held senior leadership roles over a 25-year career, including Head of Marquee Digital Distribution Strategy, Head of Global Multi-
Asset Platform Sales, Head of Global FICC Execution Services and COO of Global Securities Client Strategy. She played a key role in
shaping strategy and digital client solutions and served on several firmwide committees. She was named Managing Director in 2007 and
Partner in 2012.  Anne Marie is an influential leader in the industry, serving as an Independent Non-Executive Director on the Nasdaq
Exchange Board and on the Presidential Leadership Council for both Columbia and Brown Universities. She also serves on the President’s
Advisory Council on Athletics for Brown University and is a member of the New York City Executive Committee for Classroom Champions
reflecting her personal passion for sports. In addition, she is deeply committed to advancing diversity and inclusion as Co-Chair of the
Diversity & Inclusion Advisory Council for Brown University.    She graduated from Brown University with a degree in Engineering and
holds an MBA from New York University’s Stern School of Business.
Cathal Deasy, Global Co-Head of Investment Banking
Cathal Deasy is Global Co-Head of Investment Banking and a member of the Group Executive Committee of Barclays, based in London. He
is also a member of the Investment Bank Management Team and is Co-Chair of the Investment Banking Management Team. Cathal co-leads
and sets the strategy for the Investment Banking business across coverage, capital markets origination, and mergers & acquisitions. With
over 20 years of experience in investment banking and mergers & acquisitions, Cathal joined Barclays in 2023. Prior to that he served as
Global Co-Head of Mergers & Acquisitions and Co-Head of EMEA Investment Banking and Capital Markets at Credit Suisse. He was also a
member of their IBCM Management Committee. Before that Cathal held a number of investment banking roles at Deutsche Bank. During his
career, Cathal has advised companies and played key roles in transactions for, among others, Cinven, Rio Tinto, DuPont, Scout24, and
Paysafe. He has deep experience advising boards and senior management teams on strategic matters such as large-scale acquisitions and
mergers; portfolio reshaping including divestments and spin-offs; and public M&A including strategic shareholder engagement, defence and
activism. Cathal received a Masters in Business Studies and a Bachelor of Commerce from University of Cork, Ireland..
Matt Fitzwater, Group Chief Compliance Officer
Matt is the Group Chief Compliance Officer at Barclays and part of the Group Executive Committee, based in London. He's also the Group
sponsor for Wellbeing.  Matt joined Barclays in 2014 and has taken on several roles in the Legal function, including Interim Co Group
General Counsel. Most recently, he was the Group Centre General Counsel, handling litigation, financial crime, employment, competition,
and regulatory matters globally across all business lines. He also served as the Global Head of Litigation, Investigation, and Enforcement,
and was the Interim Group Head of Compliance from late 2022 through June 2023. Before Barclays, Matt was Special Counsel at Sullivan &
Cromwell in New York, representing large financial institutions in criminal and regulatory matters. Originally from Greenville, Ohio, Matt
graduated from The Ohio State University College of Law in 2001 and Miami University (Ohio) in 1998 with a double major in History and
Political Science, summa cum laude and Phi Beta Kappa. 
Matt Hammerstein, Chief Executive of  UK Corporate Bank and Head of Public Policy and Corporate Responsibility
Matt Hammerstein is Chief Executive of the UK Corporate Bank and is a member of the Group Executive Committee. He is also Head of
Public Policy and Corporate Responsibility. He leads a team that supports the delivery of the bank’s strategy and is focused on helping
Barclays act responsibly for the common good and the long term. He is responsible for the Public Policy agenda, working closely with
governments, regulators, the media and key policymakers to deliver for Barclays customers, clients and stakeholders. Before this role he was
the CEO for Barclays Bank UK, covering Retail Banking, Investments and Wealth UK, Business Banking and Barclaycard UK. Prior to that,
Matt was Head of Retail Lending covering both the secured and unsecured lending businesses. Matt joined Barclays in 2004 as Director of
Group Strategy, later progressing to become the Group Chief of Staff; a key strategic role in which he provided vital support to the Group
CEO during the financial crisis. Matt went on to manage Barclays Group Corporate Strategy and Corporate Relations, Barclays Customer
and Client Experience in Retail and Business Banking and Barclays UK Retail Products and Segments. Before Joining Barclays, Matt was a
Senior Management Consultant at Marakon Associates where he worked for 12 years in the financial services, consumer products and energy
sectors within the Americas and Europe. Matt graduated with a degree in Mechanical Engineering from Yale University, and an MBA from
the University of Chicago. Matt is a member of the Charities Aid Foundation America Board. Matt is also Chair of the FCA Practitioner
Panel and active ambassador in Barclays for inclusion, wellbeing and anything that makes the workplace more fun.
Adeel Khan, Head of Global Markets
Adeel Khan is Head of Global Markets and a member of the Group Executive Committee for Barclays and the Investment Bank
Management Team. Based in London, Adeel leads our Credit, Macro, Securitised Products and Equities businesses. Adeel has held a number
of leadership roles since joining Barclays in 2008. Prior to assuming his current position in 2024, he served as Co-Head of Global Markets
since 2021, and Global Head of Credit Products since 2014. Prior to Barclays, Adeel worked at BlueBay Asset Management where he was
also a member of the Investment Committee. Adeel graduated from the London School of Economics with a master’s degree in Finance &
Economics and a bachelor’s degree in Econometrics. Adeel serves on the Board of Directors of EMpowerUK.
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Vim Maru, CEO Barclays UK
Vim Maru is Chief Executive Officer of Barclays UK. Vim is also a member of the Group Executive Committee. Vim joined Barclays in
February 2023 as Global Head of Consumer Banking and Payments, leading the business portfolio which included Consumer Cards and
Payments ( US Consumer Bank, Barclaycard Payments, Global Private Bank and Consumer Bank Europe) and UK Corporate Banking and
Global Transaction Banking. Vim is also a Non-Executive Director of Barclays US LLC. Prior to Barclays, Vim spent 11 years at Lloyds
Banking Group, latterly as the Group Director for Retail and 12 years at Santander UK in a range of roles, and is a Chartered Accountant,
Denny Nealon, CEO US Consumer Bank and Barclays Bank Delaware
Denny Nealon is the Chief Executive Officer for Barclays US Consumer Bank (USCB) and Barclays Bank Delaware (BBDE) where he is
responsible for the overall leadership and direction of Barclays’ consumer business in the United States, which includes award-winning
credit card programs, personal loans and retail deposits. He joined Barclays Group Executive Committee in February 2024 and is part of
Barclays America’s management team and serves as a Director on both the BBDE and IHC Boards. Denny has over 25 years of experience
in the U.S. credit card industry and first joined Barclays in 2004. Most recently, Denny served as President of the USCB with responsibility
for the day-to-day management of the consumer business. Prior to this, he was Head of the US Partnership business, where he oversaw
strategic relationships with leading brands across the airline, travel and entertainment, financial institution, and retail segments. Prior to
joining Barclays, Denny worked at Bank One and Chase Card Services, where he held leadership positions in finance, business development
and partnership management. Denny graduated from the U.S. Naval Academy and served seven years as a Logistics and Supply Corps
officer before joining the corporate sector.  He also holds an MBA from the University of Maryland, with concentrations in Finance and
International Business.
Tristram Roberts, Group HR Director
Tristram is the Group Human Resources Director and a member of the Group Executive Committee. Tristram joined Barclays in July 2013
as HR Director for the Investment Bank. His remit was expanded in May 2014 to include HR responsibilities for Barclays Non-Core, and he
became the Group HR Director in December 2015. Prior to Barclays, Tristram was Head of Human Resources for Global Functions and
Operations & Technology at HSBC, as well as Group Head of Performance and Reward. Previously, he was Group Reward and Policy
Director for Vodafone Group plc. Tristram began his career in consulting. He became a partner with Arthur Andersen in 2001 and was
subsequently a partner with both Deloitte and KPMG.
Taalib Shaah, Group Chief Risk Officer
Taalib Shaah is Group Chief Risk Officer for Barclays, based in London. He is responsible for helping to define, set and manage the risk
profile of the bank and leads the risk management organisation across the group. He is a member of the Group Executive Committee. Taalib
joined Barclays in late 2014 as Chief Risk Officer for the Investment Bank and in 2017 assumed the role of Chief Risk Officer for Barclays
International (BBPLC), responsible for the Corporate and Investment Bank, the Private Bank and the Cards & Payments business. He
assumed his current role in October 2020. Prior to Barclays, Taalib spent four years at Citigroup where he was most recently Chief Risk
Officer for Market Risk, Real Estate Credit, Treasury, Private Equity and Head of Model Validation. Previously, Taalib spent 17 years at
Credit Suisse, working in various areas, including risk and the front office. He began his career at Ernst and Young. Taalib holds an MA in
Engineering Science and Economics from Oxford University and is a Chartered Accountant.
Stephen Shapiro, Group General Counsel
Stephen is an experienced lawyer and company secretary with a deep understanding of legal, corporate governance and regulatory matters.
Holding the role of Group General Counsel, he oversees Barclays’ global Legal function. Stephen is also a member of the Group Executive
Committee (ExCo). Stephen previously served as the Group Company Secretary and Deputy General Counsel of SABMiller plc. Prior to
this, he practised law as a partner in a law firm in South Africa, and subsequently in corporate law and M&A at Hogan Lovells in the UK. He
was appointed as Group Company Secretary of Barclays in November 2017 and was subsequently appointed Group General Counsel in
August 2020. Stephen is an active industry contributor and has served as a member of the Executive Committee of the GC100, the
Association of General Counsel and Company Secretaries working in FTSE100 companies, and as its Vice-Chair. Stephen also previously
served as Chairman of the ICC UK’s Committee on Anti-Corruption.
Sasha Wiggins, CEO, Private Bank and Wealth Management
Sasha Wiggins is Chief Executive of Barclays Private Bank and Wealth Management, and she is a member of the Group Executive
Committee. Sasha joined Barclays in 2002, progressing through a number of roles in the Private Bank. In 2015 she was appointed CEO of
Barclays Bank Ireland and subsequently became the Group Chief of Staff in 2018. Sasha joined the Group Executive Committee as the
Group Head of Public Policy and Corporate Responsibility, accountable for the Bank’s overall sustainability agenda and Barclays
engagement with governments, regulators, the media and key policymakers. She assumed her current role in February 2024. Sasha is a
Fellow of the Chartered Institute of Securities & Investment. She is also Vice Chair of the Royal Marsden Cancer Charity’s Corporate
Partnerships Board and trustee on the Board of Grief Encounter, a national charity supporting bereaved children and young people.
Taylor Wright, Global Co-Head of Investment Banking
Taylor Wright is Global Co-Head of Investment Banking and a member of the Group Executive Committee at Barclays, based in New York.
He is also a member of the Investment Bank Management Team and is Co-Chair of the Investment Banking Management Team. Appointed
to his current role in 2023, Taylor co-leads and sets the strategy for the Investment Banking business across coverage, capital markets and
mergers & acquisitions. He was previously the Global Co-Head of Capital Markets, and prior to that, Co-Head of Equity Capital Markets for
the Americas. Taylor has over 30 years of experience in Investment Banking and Capital Markets. Prior to joining Barclays, he spent 25
years at Morgan Stanley in New York and Hong Kong, principally in Equity Capital Markets. Over his career, Taylor has originated and led
more than US$250 billion of equity and equity-linked offerings across multiple industries and geographies. Taylor has played key roles in
transactions for, among others, Arm Holdings, AIG, AIB, AXA/Equitable, RBS/Citizens Financial, GE, Korea Telecom, Moelis &
Company, Ryan Specialty, UMC and Tradeweb, has led TARP refinancings for multiple US regional banks, and was an advisor to the US
Department of Treasury during the financial crisis. Taylor received an MBA from the University of Virginia’s Darden Graduate School of
Business Administration and received a BA degree in English from Cornell University.
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Service contracts and letters of appointment  
Each Executive Director has a service contract, whereas the Chairman and Non-Executive Directors each have a letter of appointment.
Copies of the service contracts and letters of appointment are available for inspection at the Company’s registered office. The effective dates
of the current Directors’ appointments disclosed in their service contracts or letters of appointment are shown in the table below.
As stated in the letters of appointment, the Chairman and Non-Executive Directors are appointed for an initial term of three years and are
subject to annual re-election by shareholders. On expiry of the initial term and subject to the needs of the Board, Non-Executive Directors
may be invited to serve a further three years. Non-Executive Directors appointed beyond six years will be at the discretion of the Board
Nominations Committee.
The effective dates of appointment of those Directors that stepped down from the Board in 2025 are also shown below.
Effective date of appointment
Chairman
Nigel Higgins
1 March 2019 (as a Non-Executive Director)
2 May 2019 (as Chairman)
Executive Directors
C.S. Venkatakrishnan
1 November 2021
Anna Cross
23 April 2022
Non-Executive Directors
Robert Berry
8 February 2022
Dawn Fitzpatrick
25 September 2019
Mary Francis
1 October 2016
Brian Gilvary
1 February 2020
Sir John Kingman
1 June 2023
Diony Lebot
17 March 2025
Mary Mack
1 June 2025
Marc Moses
23 January 2023
Brian Shea
19 July 2024
Julia Wilson
1 April 2021
Former Non-Executive Directors
Tim Breedon1
1 November 2012
Diane Schueneman2
25 June 2015
Notes:
1Tim Breedon stepped down from the Board with effect from 30 April 2025.
2Diane Schueneman stepped down from the Board with effect from 31 January 2025.
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Executive Directors’ policy on payment for loss of office (including following a takeover)
The Committee’s approach to payments in the event of termination is to take account of the individual circumstances including the reason for
termination, individual performance, contractual obligations and the terms of the deferred bonus plans and LTIPs in which the Executive
Director participates.
Standard provision
Commentary
Notice period
Executive Directors may be required to work during their notice period, or may be placed on garden leave, or may not
be required to work the full notice period and instead may be provided with pay in lieu of notice.
For C.S. Venkatakrishnan, the contractual notice period is 12 months’ notice from the Company and six months’
notice from the Executive Director, as his existing notice period prior to his appointment to the Board was honoured
when he was promoted to the Board. For Anna Cross, the contractual notice period is six months’ notice from the
Company and six months’ notice from the Executive Director (she did not have any pre-existing contractual
commitment to a longer period).
Pay during notice
period or payment in
lieu of notice per
service contracts
Salary and pension allowance will continue to be paid monthly, and other contractual benefits provided, through the
notice period. Where Barclays elects to terminate employment with immediate effect by making a payment in lieu of
notice, the Executive Director will receive salary as a lump sum or in instalments. Any payments may be subject to
mitigation as relevant. In the event of termination for gross misconduct neither notice nor payment in lieu of notice is
given.
Eligibility for annual
bonus and LTIP
awards
There is no automatic entitlement to be granted a bonus or LTIP award for the year of termination, but eligibility for
either or both may be considered at the Committee’s discretion, pro-rated for service, and subject to performance
measures being met. No annual bonus or LTIP award would be granted in the case of gross misconduct or resignation.
Treatment of unvested
deferred bonus and
LTIP awards
The treatment of unvested deferred bonus or LTIP awards will be in accordance with the relevant  plan rules. Unvested
deferred bonus and LTIP awards normally lapse if the Executive Director  leaves by reason of resignation prior to the
fifth anniversary of the date of grant, is terminated for gross misconduct or cause, or is otherwise not an ‘eligible
leaver’. Eligible leaver is defined as leaving due to injury, disability or ill health, retirement, redundancy, the business
or company which employs the Executive Director ceasing to be part of the Group, or otherwise at the discretion of
the Committee. The Committee will normally apply its discretion to apply eligible leaver status in the event of
resignation after the fifth anniversary of grant, or in the case of deferred bonuses if it is the employer that terminates
employment (other than in circumstances that amount to gross misconduct or dismissal for cause).
Where eligible leaver treatment applies, deferred bonus and LTIP awards will normally continue to vest, on the
scheduled vesting dates and subject to the rules of the relevant plan, unless the Committee determines otherwise in
exceptional circumstances. On death, deferred bonus and LTIP awards are normally accelerated and deferred bonus
awards are released in full. In an ‘eligible leaver’ situation and in the case of death, LTIP awards are pro-rated for time
(over the whole performance period, including the preliminary performance period prior to grant) and with the
proportion that vests remaining subject to performance against the performance conditions, subject to the Committee’s
discretion to determine otherwise, in accordance with the plan rules, as amended from time to time. Any post-vesting
holding period to which vested or unvested shares may be subject, under the terms of their award, will normally
continue to apply following cessation of employment.
Unvested awards that continue beyond termination remain subject to malus provisions, which enable the Committee to
reduce the vesting level of deferred bonuses and LTIP awards (including to nil), and after vesting awards remain
subject to clawback provisions (as described in the main policy).
In the event of a takeover or other major corporate event, the Committee has absolute discretion to determine whether
all outstanding awards would vest early (subject to applicable regulation and to  achievement, or the Committee’s
estimate of achievement, of any performance conditions for the LTIP) or whether they should continue in the same or
revised form following the change of control. The Committee may also determine that participants may exchange
existing awards for awards over shares in an acquiring company with the agreement of that company. In the event of
an internal reorganisation, the Committee may determine that outstanding awards will be exchanged for equivalent
awards in another company.
Repatriation
Except in the case of gross misconduct or resignation, where an Executive Director has been relocated at the
commencement of or during their employment, the Company may pay for the Executive Director’s repatriation costs
in line with Barclays’ general employee mobility policy including temporary accommodation, payment of removal
costs and relocation flights for the Executive Director, spouse and children. The Company will pay the Executive
Director’s tax on the relocation costs but will not tax equalise and will also not pay tax on his or her other income
relating to the termination of employment.
Other
Except in the case of gross misconduct or resignation, the Company may pay for the Executive Director’s legal fees
and tax advice relating to the termination of employment and other reasonable benefits and provide outplacement
services, plus any tax liabilities that may arise as a result.
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Remuneration policy – Non-Executive Directors
Element and purpose
Operation
Maximum value
Fees
Reflect individual
responsibilities and
membership of Board
Committees and are set to
attract Non-Executive
Directors who have relevant
skills and experience to
oversee the implementation
of our strategy
Fees are set at a level which
reflects the role,
responsibilities and time
commitment which are
expected from the Chair and
Non-Executive Directors
The Chair is paid an all-inclusive fee for all Board
responsibilities. The Chair has a time commitment equivalent
of up to 80% of a full-time role. The other Non-Executive
Directors receive a basic Board fee, with additional fees
payable where individuals take on additional roles or
responsibilities, including, but not limited to, serving as a
member or Chair of a Committee of the Board or as a Senior
Independent Director.
Fees are periodically reviewed by the Board.
Non-Executive Directors may also receive fees where they
serve as directors of subsidiary companies of Barclays PLC. In
the case of certain subsidiary appointments, such additional
remuneration is approved by the Barclays PLC Board
Remuneration Committee.
No variable pay is provided, enabling the Chair and Non-
Executive Directors to maintain appropriate independence,
focus on long-term decision-making and constructively review
and challenge the performance of the Executive Directors.
Fees are reviewed against those for Non-
Executive Directors in banks and other
companies of similar size and complexity.
Other than in exceptional circumstances, fees
will not increase by more than 20% above the
current fee levels during this policy period.
Additional fees may be paid for new
Committees of the Board and/or where a Non-
Executive Director takes on additional
responsibilities and/or performs an additional
role, provided these are not greater than fees
payable for the existing roles on the
Committees of the Board as detailed in the
Annual report on Directors' remuneration.
Any increases to such additional fees over the
period of the policy will be made in accordance
with the principles set out above for current
fees.
Benefits
To provide a competitive
and cost-effective benefits
package appropriate to the
role and location
The Chair is provided with private medical cover subject to the terms of the Barclays’ scheme rules from time to
time, and is provided with the use of a Company vehicle and driver when required for business purposes
(including settlement of any tax liabilities that may arise from this benefit).
Benefits which are minor in nature and in any event do not exceed a cost of £500 may be provided to Non-
Executive Directors.
Non-Executive Directors are not eligible to join Barclays’ pension plans.
Expenses
The Chair and Non-Executive Directors are reimbursed for any reasonable and appropriate expenses incurred for
business reasons. Any tax that arises on these reimbursed expenses is paid by Barclays.
Bonus and share plans
The Chair may be invited to participate in Sharesave, an HMRC employee tax advantaged share scheme, due to
the level of their time commitment to the role. The Chair is not eligible to participate in any other Barclays’ cash,
share or long-term incentive plans.
All other Non-Executive Directors are not eligible to participate in Barclays’ cash, share or long-term incentive
plans.
Shareholding requirements
An element of the basic fee before deduction of tax and other statutory deductions, equal to £100,000 for the
Chair and £30,000 for each Non-Executive Director, is used to purchase Barclays’ shares which are retained on
the Non-Executive Director’s behalf until they retire from the Board.
Notice and termination
provisions
Instead of service contracts, the Chair and the Non-Executive Directors each have a letter of appointment that
reflect their responsibilities and time commitments. Non-Executive Directors are entitled to notice under their
letters of appointment but, other than in respect of the Chair, no compensation is due in the event of termination,
other than standard payments for the period served up to the termination date.
Each Director’s appointment is for an initial three-year term, renewable at Barclays’ discretion for a further term
of three years thereafter and subject to annual re-election by shareholders. Non-Executive Directors appointed
beyond six years will be at the discretion of the Board Nominations Committee.
Notice period
Chair: Six months from the Company, six months from the Chair.
Termination payment policy
The Chair’s appointment may be terminated by Barclays on six months’ notice or immediately in which case six
months’ fees are payable in instalments at the times they would have been received had the appointment
continued, but subject to mitigation if they were to obtain alternative employment. No continuing payments of
fees (or benefits) are due if a Non-Executive Director is not re-elected by shareholders at the Barclays PLC
AGM.
In accordance with the policy table above, any new Chair would be
paid an all-inclusive fee only and any new Non-Executive Director
would be paid a basic fee for their appointment as a Non-Executive
Director, plus fees for their participation on and/or
chairing of any Board committees and for taking on additional
responsibilities and/or performing an additional role, time
apportioned in the first year as necessary. No sign-on payments are
offered to Non-Executive Directors
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Additional unaudited information (continued)
Insider trading policies
The Barclays Group has adopted insider trading policies and procedures governing the purchase, sale, and other dealings in securities issued
by members of the Barclays Group by directors, senior management and certain employees that are designed to promote compliance with
applicable insider trading laws, rules and regulations. These policies and procedures are included in the Barclays Group Securities Dealing
Code, which is filed as Exhibit 11.2 to this annual report on Form 20-F.
The Barclays Group monitors inside information as defined under the Market Abuse Regulation 2014/596 (as it forms part of domestic law
by virtue of the European Union (Withdrawal) Act 2018, as amended) (“MAR”) as part of its compliance with MAR and as part of its
disclosure controls and procedures, and imposes restrictions on trading in its own securities for its own account when it has undisclosed
inside information. The Barclays Group also generally refrains from trading in its own securities for its own account during its regular closed
periods.
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Repurchase of Shares by Barclays and Affiliated Purchasers
Month
Period
Total Shares
Purchased
Average Price Paid Per Share
(pence)
Total Number of Shares
Purchased as Part of Publicly
Announced Plans or Programs
Maximum Number (or
Approximate GBP Value) of
Shares that May Yet be Purchased
Under the Plans or Programs
Jan-25
Month 1
Feb-25
Month 2
41,243,285
302.32p
41,243,285
£875,313,846.96
Mar-25
Month 3
71,123,102
297.61p
112,366,387
£663,642,726.30
Apr-25
Month 4
53,810,458
271.61p
166,176,845
£517,489,815.80
May-25
Month 5
52,890,588
314.78p
219,067,433
£351,001,571.63
Jun-25
Month 6
55,243,599
326.64p
274,311,032
£170,554,506.75
Jul-25
Month 7
54,726,113
343.08p
329,037,145
£982,800,000.38
Aug-25
Month 8
69,069,991
368.29p
398,107,136
£728,420,209.05
Sep-25
Month 9
67,205,614
375.83p
465,312,750
£475,841,530.14
Oct-25
Month 10
68,589,545
381.11p
533,902,295
£714,439,533.45
Nov-25
Month 11
57,279,037
409.29p
591,181,332
£480,000,009.31
Dec-25
Month 12
46,412,512
449.45p
637,593,844
£271,400,260.97
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Additional unaudited information (continued)
Number of employees split by grade 
2025
2024
2023
Senior
8%
8%
8%
Middle
43%
42%
42%
Junior
49%
50%
50%
Senior - Managing Director and Director
Middle - Assistant Vice President and Vice President
Junior - Business Analyst grades
Number of employees split by region (full time equivalent)
2025
2024
2023
UK
44,700
48%
45,200
49%
45,000
49%
APAC
33,600
36%
32,300
35%
31,100
34%
Americas
11,100
12%
11,300
12%
12,200
13%
CEME
3,600
4%
4,100
4%
4,100
4%
Barclays Group
93,000
100%
92,900
100%
92,400
100%
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Additional unaudited information (continued)
Section 13(r) to the US Securities Exchange Act of 1934 (Iran sanctions and related disclosure)
Section 13(r) of the U.S. Securities Exchange Act of 1934 as amended (the “Exchange Act”) requires each SEC reporting issuer to disclose
in its annual and, if applicable, quarterly reports whether it or any of its affiliates have knowingly engaged in certain activities, transactions
or dealings relating to Iran or with the Government of Iran or certain designated natural persons or entities involved in terrorism or the
proliferation of weapons of mass destruction during the period covered by the report. The requirement includes disclosure of activities not
prohibited by U.S. or other law, even if conducted outside the U.S. by non-U.S. companies or affiliates in compliance with local law.
Pursuant to Section 13(r) of the Exchange Act, we note the following in relation to activity that occurred in 2025, the reporting period
covered by this annual report. For completeness, we also include activity that we became aware of in 2025, even if such activity occurred
prior to the reporting period. Except as noted below, Barclays intends to continue the activities described. Barclays does not allocate profits
at the level of these activities, which in any event would not be significant, and we therefore report only gross revenue where measurable.
Barclays attributed revenue of approximately GBP 7,515.00 in relation to the activities disclosed below.
Legacy Guarantees
Between 1992 and 2006, Barclays entered into several guarantees for the benefit of Iranian banks in connection with the supply of goods and
services by Barclays customers to Iranian buyers (the “Iranian guarantees”). These were counter guarantees issued to Iranian banks to
support guarantees issued by these banks to the Iranian buyers. The Iranian banks and a number of the Iranian buyers were either
subsequently designated as Specially Designated Nationals and Blocked Persons (“SDNs”) by the U.S. Department of the Treasury’s Office
of Foreign Assets Control (“OFAC”) or are owned by the Government of Iran. In addition, between 1993 and 2005, Barclays entered into
similar guarantees for the benefit of a Syrian bank that was subsequently designated pursuant to the Weapons of Mass Destruction
Proliferators Sanctions Regulations (“WMDPSR”) in August 2011 (the “WMDPSR guarantees”).
These guarantees were issued either on:
(i)an “extend or pay” basis, which means that, although the guarantee is of limited duration on its face, until there is full performance
under the contract to provide goods and services, the terms of the guarantee require Barclays to maintain the guarantee or pay the
beneficiary bank the full amount of the guarantee; or
(ii)the basis that Barclays’ obligations can be discharged only with the consent of the beneficiary counterparty.
Barclays is not able to exit its obligations under the above guarantees unilaterally, and thus it maintains a limited legacy portfolio of these
guarantees, which complied with applicable laws and regulations at the time they were entered into. Barclays intends to terminate the
guarantees where an agreement can be reached with the counterparty, in accordance with applicable laws and regulations. Barclays attributed
no revenue in 2025 in relation to the Iranian guarantees and revenue of approximately GBP 7,405 in relation to the WMDPSR guarantees
prior to the lifting of sanctions against the Syrian bank.
Lease Payments
Barclays is party to a long-term lease, entered in 1979, with the National Iranian Oil Company (“NIOC”), pursuant to which Barclays rents
part of NIOC House in London. The lease is for 60 years, contains no early termination clause, and has 14 years remaining. Barclays makes
lease payments in GBP to the bank account of a solicitor that represents an entity owned by the Government of Iran. The payments are made
in accordance with applicable laws and regulations. Barclays attributed no revenue in 2025 in relation to this activity.
Local Clearing Systems
Banks based in the United Arab Emirates (“UAE”), including certain Iranian banks designated pursuant to the Global Terrorism Sanctions
Regulations (“GTSR”) and/or Government of Iran-owned banks, participate in the various banking payment and settlement systems used in
the UAE (the “UAE Clearing Systems”). Barclays, by virtue of its banking activities in the UAE, participates in the UAE Clearing Systems,
in accordance with applicable laws and regulations. To mitigate the risk of engaging in transactions in which participant Iranian SDN and/or
Government of Iran-owned banks may be involved, Barclays has implemented restrictions relating to its involvement in the UAE Clearing
Systems. Barclays attributed no revenue in 2025 in relation to this activity.
Other Activity
In 2025, Barclays processed payments to the embassy of the Government of Iran in the UK in relation to persons paying fees for renewing or
replacing passports, visa applications, and other administrative matters. The payments were processed in accordance with applicable laws
and regulations. Barclays attributed no revenue in 2025 in relation to this activity.
Barclays holds accounts for several UK-resident individuals employed by a UK-based SDN entity that is ultimately owned by the
Government of Iran. Payments are received in GBP from UK-based payment services companies and are credited to the customers’ accounts
with Barclays. The payments are processed in accordance with applicable laws and regulations. No payments are received directly from any
entity owned by the Government of Iran or any SDN. Barclays attributed no revenue in 2025 in relation to this activity.
In 2025, on behalf of certain customers in the UK, Barclays processed indirect payments from various UK-based offices of Iranian SDNs,
Government of Iran-owned entities, and SDNs designated pursuant to the GTSR (the “entities”). The payments were for general business
expenses, including rent, salary payments, tax payments, office maintenance, utility payments, and business travel expenses. A UK
accounting firm remitted the payments on behalf of the entities, and all the payments were processed in accordance with applicable laws and
regulations. Barclays attributed revenue of approximately GBP 25 in 2025 in relation to this activity.
Barclays maintains a customer relationship with a UK-incorporated charity that works in the areas of blood cancer and stem cell
transplantation. In 2025, Barclays processed one payment, on behalf of our customer, where the ultimate beneficiary of the payment was a
medical organization affiliated with the Government of Iran. The payment was for the procurement of a blood sample from an individual in
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Iran who is a potential donor. The payment was processed in accordance with applicable laws and regulations. Barclays attributed revenue of
approximately GBP 10 in 2025 in relation to this activity.
In 2025, the UK Government expanded their “Legal Services” General Licence to allow the payment of fees for legal services provided to
entities designated under the Iran (Sanctions) (Nuclear) (EU Exit) Regulations, and the Iran (Sanctions) (EU Exit) Regulations 2023. Several
Barclays customers relied upon this General Licence for the receipt of fees due in relation to legal services given to Government of Iran-
owned entities. All related payments being processed under this General Licence were done in accordance with applicable laws and
regulations, including with the General Licence itself. Barclays attributed GBP 45 revenue in 2025 in relation to this activity.
Barclays acted as a correspondent bank for a payment in 2025, which was remitted from a private Indian Commercial entity to a UK-based
patent and trademark agent. The payment was settling an invoice for services and fees provided by the UK agent to the Indian Company in
connection with applying for a trademark with the Iranian trademark office. The payment did not involve a customer of Barclays, was not to
or from any individual or entity owned by the Government of Iran or any SDN, and was processed in accordance with applicable laws and
regulations. Barclays attributed GBP 15 of revenue in 2025 in relation to this payment.
Barclays maintains a customer relationship with His Majesty's Revenue & Customs, a UK Government agency, which receives funds from
financial institutions, some of which are entities designated pursuant to the GTSR, and/or ultimately owned by the Government of Iran, in
relation to the settlement of tax liabilities with the UK Government. The payments were processed in accordance with applicable laws and
regulations. Barclays attributed revenue of approximately GBP 15 in 2025 in relation to this activity.
Frozen Accounts
Barclays, and several Barclays customers, continue to hold funds belonging to various SDNs and Government of Iran-owned entities in
internal blocked and sundry accounts, some of which are interest bearing. These accounts are held in accordance with applicable laws and
regulations. Barclays attributed no revenue in 2025 in relation to this activity.
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Summary of Barclays Group share and cash plans and long-term incentive plans
Barclays operates a number of share, cash and long-term incentive plans. The principal plans used for awards made in or, in respect of, the
2025 performance year are shown in the table below. Awards are granted by the Barclays PLC Board Remuneration Committee or a
delegated sub-committee (the “Committee”), and are subject to the applicable plan rules (as amended from time to time). Share awards are
granted over ordinary shares in Barclays PLC (“Shares”). Barclays has a number of employee benefit trusts which operate in conjunction
with these plans. In some cases the trustee purchases Shares in the market to satisfy awards; in others, new issue or treasury Shares may be
used to satisfy awards where the appropriate shareholder approval has been obtained.
Summary of principal share and cash plans and long-term incentive plans
Name of plan
Eligible employees
Executive
Directors
eligible
Delivery
Design details
Share Value Plan
(SVP)
All employees
(including executive
Directors of
Barclays PLC)
Yes
Deferred Share awards,
typically released in
instalments over a three, four,
five or seven year period,
dependent on future service
and subject to malus
provisions
•The SVP typically used for mandatory deferral of a proportion of
bonus into Shares where bonus is above a threshold (set annually
by the Committee). The SVP is also used to deliver the upfront
portion of a Material Risk Taker’s (“MRT”) variable remuneration
that must be delivered in Shares in line with regulatory
requirements.
•This plan typically works in tandem with the CVP (below).
•SVP awards typically vest over three, four, five or seven years
dependent on future service.
•Vesting is subject to malus terms, suspension provisions and the
other provisions of the rules of the SVP.
•On cessation of employment, eligible leavers (as set out in the
rules of the SVP) normally remain eligible for release (on the
scheduled release dates) subject to the Committee and/or trustee
discretion. For other leavers, including where the employee
resigns before the third anniversary of grant, awards will normally
lapse.
•On change of control, awards may vest at the Committee’s and/or
trustee’s discretion.
•For SVP awards made to Material Risk Takers (“MRTs”), a
holding period of either 6 or 12 months will apply to Shares (after
tax) on release.
Deferred Share
Value Plan (SVP)
All employees
(excluding
executive Directors
of Barclays PLC)
No
Deferred Share awards,
typically released in
instalments over a three, four,
five or seven year period,
dependent on future service
and subject to malus
provisions
•The DSVP is in all material respects the same as the SVP
described above. The principle difference is that the DSVP has not
been approved by Barclays Shareholders and therefore the
Executive Directors of Barclays PLC are not eligible to participate
and the plan operates over market purchase Shares only.
Cash Value Plan
(CVP)
All employees
(including executive
Directors of
Barclays PLC)
Yes
Deferred cash award typically
released in instalments over a
three, four, five or seven year
period, dependent on future
service and subject to malus
provisions
•The CVP is typically used for mandatory deferral of a proportion
of bonus where bonus is above a threshold (set annually by the
Committee.
•This plan typically works in tandem with the SVP.
•CVP awards vest over three, four, five or seven years dependent
on future service.
•Vesting is subject to malus terms, suspension provisions and the
other provisions of the rules of the CVP.
•Change of control and leaver provisions are as for SVP.
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Additional unaudited information (continued)
Barclays Long Term
Incentive Plan
(LTIP)
Selected employees
(including executive
Directors of
Barclays PLC)
Yes
Awards over Shares subject
to risk-adjusted performance
conditions and malus
provisions
•Awarded on a discretionary basis with participation reviewed by
the Committee.
•Awards only vest if the forward-looking performance conditions
are satisfied over a three year period.
•LTIP awards vest over seven years dependent on future service.
•Vesting is subject to malus terms, suspension provisions and the
other provisions of the rules of the LTIP.
•Any Shares released under the LTIP award (after payment of tax)
will be subject to an additional holding period of no less than the
minimum regulatory requirements (currently 12 months).
•On cessation of employment, eligible leavers (as set out in the
rules of the LTIP) normally remain eligible for release (on the
scheduled release dates) pro-rated for time and performance. For
other leavers, awards will normally lapse.
•On change of control, awards may vest at the Committee’s
discretion.
Sharesave
All employees in
the UK and Ireland
(including executive
Directors of
Barclays PLC)
Yes
Options over Shares at a
discount of 20%, with Shares
delivered or cash value of
savings returned after three or
five years
•HMRC tax advantaged plan in the UK and approved by the
Revenue Commissioners in Ireland.
•Opportunity to purchase Shares at a discount price (currently a
20% discount) set on award date with savings made over three or
five year term.
•Maximum individual savings of £300 per month or the Euro
equivalent in Ireland.
•On cessation of employment, eligible leavers may exercise options
and acquire Shares to the extent of their savings for six months.
•On change of control, participants may exercise options and
acquire Shares to the extent of their savings for six months.
Sharepurchase
All employees in
the UK (including
executive Directors
of Barclays PLC)
Yes
Shares purchased from gross
salary deductions and
Dividend/Matching Shares
are held in trust for three to
five years
•HMRC tax advantaged plan in the UK.
•Participants may purchase up to £1,800 of Shares each tax year
(“Partnership Shares”).
•Barclays matches the first £600 of Partnership Shares on a one for
one basis for each tax year (“Matching Shares”).
•Dividends received are awarded as Dividend Shares.
•Partnership Shares may be withdrawn at any time (though if
removed prior to three years from award, the corresponding
Matching Shares are forfeited).
•Depending on reason for and timing of leaving, Matching Shares
may be forfeited.
•On change of control, participants are able to instruct the
Sharepurchase trustee how to act or vote on their behalf in relation
to their Shares.
Global
Sharepurchase
Employees in
certain jurisdictions
other than the UK
((including
executive Directors
of Barclays PLC)
Yes
Shares purchased from net
salary deductions and
Dividend/Matching Shares
are held in trust for three to
five years
•Global Sharepurchase is an extension of the Sharepurchase plan
(above).
•Operates in substantially the same way as Sharepurchase but
without the tax advantages.
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Additional unaudited information (continued)
Average deposits at amortised cost, average interest rate paid - split by type and UK vs Non- UK
The following tables present average deposits at amortised cost and their associated interest expense by deposit type split into UK & Non-
UK. For the year ended 31 December 2025 the region has been updated to reflect the location of the office in which the deposits are
recorded. For the year ended 31 December 2024 and 2023 the region is based on the customer location.
Average deposits
at amortised cost
Interest expense
Average interest
rate
For the year ended 31 December 2025
£m
£m
%
UK
Non- interest bearing current and demand accounts
106,757
—
—
Interest bearing current and demand accounts
72,469
1,305
1.8
Savings and time deposits1
264,776
7,431
2.8
Total UK
444,002
8,736
2.0
Non-UK
Non- interest bearing current and demand accounts
9,942
—
—
Interest bearing current and demand accounts
32,106
860
2.7
Savings and time deposits1
88,103
2,688
3.1
Total Non-UK
130,151
3,548
2.7
Total deposits at amortised cost
574,153
12,284
2.1
Average deposits
at amortised cost
Interest expense
Average interest
rate
For the year ended 31 December 2024
£m
£m
%
UK
Non- interest bearing current and demand accounts
110,562
—
—
Interest bearing current and demand accounts
65,110
1,250
1.9
Savings and time deposits1
218,228
6,586
3.0
Total UK
393,900
7,836
2.0
Non-UK
Non- interest bearing current and demand accounts
9,881
—
—
Interest bearing current and demand accounts
32,876
914
2.8
Savings and time deposits1,2
121,573
5,342
4.4
Total Non-UK
164,330
6,256
3.8
Total Deposits at amortised cost
558,230
14,092
2.5
Average deposits
at amortised cost
Interest expense
Average interest
rate
For the year ended 31 December 2023
£m
£m
%
UK
Non- interest bearing current and demand accounts
124,145
—
—
Interest bearing current and demand accounts
52,005
734
1.4
Savings and time deposits1
224,019
5,358
2.4
Total UK
400,169
6,092
1.5
Non-UK
Non- interest bearing current and demand accounts
16,454
—
—
Interest bearing current and demand accounts
14,938
335
2.2
Savings and time deposits1,2
120,688
4,824
4.0
Total Non-UK
152,080
5,159
3.4
Total Deposits at amortised cost
552,249
11,251
2.0
Notes:
1 For information on term deposits please refer to the Barclays PLC Annual Report contractual maturity of financial assets and liabilities note.
2Average deposits includes held for sale balances generating interest expense.
As at 31st December 2025, deposits at amortised cost in offices in the United Kingdom received from non-residents amounted to £46,346m 
(2024: £43,069m).
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Additional unaudited information (continued)
Uninsured other time deposits
Uninsured deposits are presented on an approximate basis based on Barclays Group’s deposits less those eligible for the deposit insurance
schemes. The maturity for uninsured deposits is based on the residual maturity.
2025
2024
£m
£m
3 months or less
85,297
83,283
3 to 6 months
32,167
27,355
6 to 12 months
21,167
16,003
12 months and over
3,790
4,618
Total
142,421
131,259
As at 31 December 2025, £278m (2024: £433m) of U.S. time deposits were in excess of the Federal Deposit Insurance Corporation insurance
limit.
Of the total deposits at amortised cost, there are uninsured deposits of £331,932m (2024: £327,188m) which are not insured through the UK
Financial Services Compensation Scheme (FSCS) or other similar deposits schemes.
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Additional unaudited information (continued)
Contractual obligations
Contractual obligations include debt securities and purchase obligations.
Contractual obligations
Payments due by period
Less than one
year
Between one to 
three years
Between three
to five years
After five years
Total
£m
£m
£m
£m
£m
As at 31 December 2025
Long-term debt1
56,022
20,508
19,441
58,693
154,664
Purchase obligations
1,000
1,080
358
74
2,512
Total
57,022
21,588
19,799
58,767
157,176
As at 31 December 2024
Long-term debt1
29,690
20,648
19,340
56,909
126,587
Purchase obligations
920
1,248
563
201
2,932
Total
30,610
21,896
19,903
57,110
129,519
Note:
1    Long-term debt has been prepared to reflect cash flows on an undiscounted basis, which includes interest payments.
Net cash flows from derivatives used to hedge long-term debt amount to £(1.8)bn (2024: £(3.2)bn).
Further information on the contractual maturity of the Group’s assets, liabilities (including lease liabilities), and contingent liabilities and
commitments is provided in the Liquidity Risk section.
Securities
Investment securities include debt securities reported at amortised cost and financial assets at fair value through other comprehensive
income.
Investment in debt securities principally include government securities held as part of the liquidity risk management within the Treasury and
Capital Risk framework. In addition, the Group holds investments in corporate securities.
The weighted average yield for each maturity range is determined by dividing the annualized interest income for the year ended December
31, 2025, by the book value of debt securities as of that date.
Maturities and yield of investment debt securities
Maturing within one
year
Maturing after one but
within five years
Maturing after five
but within ten years
Maturing after ten
years
Total
Amount
Yield
Amount
Yield
Amount
Yield
Amount
Yield
Amount
Yield
As at 31 December 2025
£m
%
£m
%
£m
%
£m
%
£m
%
Debt securities at amortised cost
10,664
3.8%
31,655
3.4%
3,159
4.6%
22,997
4.2%
68,475
3.8%
Financial assets at fair value through
other comprehensive income
4,730
2.8%
35,467
3.4%
23,879
3.4%
7,947
2.9%
72,023
3.3%
Total book value
15,394
67,122
27,038
30,944
140,498
The above table is only for debt securities held at the reporting date and does not include associated hedges.
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Additional unaudited information (continued)
Average balance sheet
Average balances are based upon monthly averages. UK and Non-UK is based on the location of the office where the transactions are
recorded.
Assets
2025
Average
balance
Net interest1
Rate
£m
£m
%
Cash and balances at central banks
UK
102,040
3,677
3.6
Cash and balances at central banks
Non-UK
125,164
5,053
4.0
Cash and balances at central banks
Total
227,204
8,730
3.8
Loans and advances at amortised cost
UK
281,872
12,623
4.5
Loans and advances at amortised cost
Non-UK
81,684
6,039
7.4
Loans and advances at amortised cost2,5,6
Total
363,556
18,662
5.1
Debt securities at amortised cost
UK
56,122
2,160
3.8
Debt securities at amortised cost
Non-UK
14,554
660
4.5
Debt securities at amortised cost
Total
70,676
2,820
4.0
Cash collateral
UK
55,507
1,812
3.3
Cash collateral
Non-UK
25,698
322
1.3
Cash collateral
Total
81,205
2,134
2.6
Reverse repurchase agreements
UK
6,345
219
3.5
Reverse repurchase agreements
Non-UK
993
7
0.7
Reverse repurchase agreements
Total
7,338
226
3.1
Fair value through other comprehensive income
UK
72,579
2,969
4.1
Fair value through other comprehensive income
Non-UK
5,389
165
3.1
Fair value through other comprehensive income
Total
77,968
3,134
4.0
Other3
483
Total interest earning assets with interest recognise in interest income
827,947
36,189
4.4
Less: interest and similar expense
(21,688)
Net interest income
14,501
Other assets4
931,075
Total
1,759,022
Percentage of total average interest earning assets with interest recognise in interest income for
offices outside the UK
31%
Notes:
1 Negative interest paid on assets is immaterial for 2025 and 2024, (2023: £53m) which is presented within net interest.
2 Loans and advances at amortised cost include all doubtful lending. Interest receivable on such lending has been included to the extent to which either cash payments
have been received or interest has been accrued in accordance with the income recognition policy of the Barclays Group.
3 Other principally includes interest expense relating to hedging activity and interest income on pensions.
4  The interest on Trading portfolio assets, Derivative financial instruments  and Financial assets at fair value through the income statement are recognised in net trading
income and the average balances for these assets are included in Other assets.
5 Average loans and advances include held for sale balances generating interest income.
6 Material loan fees included in interest income for 2025 is £1,125m (2024: £1,143m, 2023: £973m).
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Assets
2024
Average balance
Net interest1
Rate
£m
£m
%
Cash and balances at central banks
UK
112,440
5,177
4.6
Cash and balances at central banks
Non-UK
120,834
5,899
4.9
Cash and balances at central banks
Total
233,274
11,076
4.7
Loans and advances at amortised cost
UK
266,183
11,695
4.4
Loans and advances at amortised cost
Non-UK
84,146
6,141
7.3
Loans and advances at amortised cost2,5,6
Total
350,329
17,836
5.1
Debt securities at amortised cost
UK
52,446
2,010
3.8
Debt securities at amortised cost
Non-UK
9,968
435
4.4
Debt securities at amortised cost
Total
62,414
2,445
3.9
Cash collateral
UK
52,889
1,785
3.4
Cash collateral
Non-UK
25,299
623
2.5
Cash collateral
Total
78,188
2,408
3.1
Reverse repurchase agreements
UK
3,421
110
3.2
Reverse repurchase agreements
Non-UK
772
28
3.6
Reverse repurchase agreements
Total
4,193
138
3.3
Fair value through other comprehensive income
UK
74,712
3,558
4.8
Fair value through other comprehensive income
Non-UK
4,817
263
5.5
Fair value through other comprehensive income
Total
79,529
3,821
4.8
Other3
602
Total interest earning assets with interest recognise in interest income
807,927
38,326
4.7
Less: interest and similar expense
(25,390)
Net interest income
12,936
Other assets4
795,976
Total
1,603,903
Percentage of total average interest earning assets with interest recognise in interest income
for offices outside the UK
30%
Notes
1 Negative interest paid on assets is immaterial for 2025 and 2024, (2023: £53m) which is presented within net interest.
2 Loans and advances at amortised cost include all doubtful lending. Interest receivable on such lending has been included to the extent to which either cash payments
have been received or interest has been accrued in accordance with the income recognition policy of the Barclays Group.
3 Other principally includes interest expense relating to hedging activity and interest income on pensions.
4The interest on Trading portfolio assets, Derivative financial instruments  and Financial assets at fair value through the income statement are recognise principally in
net trading income and the average balances for these assets are included in Other assets.
5    Average loans and advances include held for sale balances generating interest income.
6    Material loan fees included in interest income for 2025 is £1,125m (2024: £1,143m, 2023: £973m).
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Assets
2023
Average balance
Net interest1
Rate
£m
£m
%
Cash and balances at central banks
UK
121,390
4,979
4.1
Cash and balances at central banks
Non-UK
133,302
5,279
4.0
Cash and balances at central banks
Total
254,692
10,258
4.0
Loans and advances at amortised cost
UK
271,774
9,599
3.5
Loans and advances at amortised cost
Non-UK
84,556
5,143
6.1
Loans and advances at amortised cost2,5
Total
356,330
14,742
4.1
Debt securities at amortised cost
UK
46,793
2,103
4.4
Debt securities at amortised cost
Non-UK
5,023
234
4.7
Debt securities at amortised cost
Total
51,816
2,337
4.5
Cash collateral
UK
56,030
1,683
3.0
Cash collateral
Non-UK
25,875
692
2.7
Cash collateral
Total
81,905
2,375
2.9
Reverse repurchase agreements
UK
1,504
45
3.0
Reverse repurchase agreements
Non-UK
1,247
55
4.4
Reverse repurchase agreements
Total
2,751
100
3.6
Fair value through other comprehensive income
UK
65,001
4,745
7.3
Fair value through other comprehensive income
Non-UK
3,458
162
4.7
Fair value through other comprehensive income
Total
68,459
4,907
7.2
Other3
303
Total interest earning assets with interest recognise in interest income
815,953
35,022
4.3
Less: interest and similar expense
(22,313)
Net interest income
12,709
Other assets4
779,822
Total
1,595,775
Percentage of total average interest earning assets with interest recognise in interest income
for offices outside the UK
31%
Notes
1 Negative interest paid on assets is immaterial for 2025 and 2024, (2023: £53m) which is presented within net interest.
2 Loans and advances at amortised cost include all doubtful lending. Interest receivable on such lending has been included to the extent to which either cash payments
have been received or interest has been accrued in accordance with the income recognition policy of the Barclays Group.
3 Other principally includes interest expense relating to hedging activity and interest income on pensions.
4The interest on Trading portfolio assets, Derivative financial instruments  and Financial assets at fair value through the income statement are recognise principally in
net trading income and the average balances for these assets are included in Other assets.
5    Material loan fees included in interest income for 2025 is £1,125m (2024: £1,143m, 2023: £973m).
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Liabilities
2025
Average
balance
Net interest1
Rate
£m
£m
%
Interest bearing deposits at amortised cost
UK
337,245
8,736
2.6
Interest bearing deposits at amortised cost
Non-UK
120,209
3,548
3.0
Interest bearing deposits at amortised cost
Total
457,454
12,284
2.7
Cash collateral
UK
47,513
1,093
2.3
Cash collateral
Non-UK
26,071
408
1.6
Cash collateral
Total
73,584
1,501
2.0
Debt securities in issue
UK
71,146
4,077
5.7
Debt securities in issue
Non-UK
34,651
1,929
5.6
Debt securities in issue
Total
105,797
6,006
5.7
Subordinated liabilities
UK
12,364
813
6.6
Subordinated liabilities
Non-UK
594
42
7.1
Subordinated liabilities
Total
12,958
855
6.6
Repurchase agreements
UK
31,144
649
2.1
Repurchase agreements
Non-UK
3,460
221
6.4
Repurchase agreements
Total
34,604
870
2.5
Other2
172
Total interest bearing liabilities with interest recognise in interest expense
684,397
21,688
3.2
Other liabilities and Shareholders' equity3
1,074,625
Total
1,759,022
Percentage of total average interest bearing liabilities with interest recognise in interest
expense for offices outside the UK
27%
Notes
1 Negative interest paid on assets is immaterial for 2025 and 2024, (2023: £53m) which is presented within net interest.
2 Other principally includes lease interest .
3The interest on Trading portfolio liabilities, Derivative financial instruments  and Financial liabilities at fair value through the income statement are recognised
principally in net trading income and the average balances for these liabilities are included in Other liabilities and Shareholders' equity.
Liabilities
2024
Average balance
Net interest1
Rate
£m
£m
%
Interest bearing deposits at amortised cost
UK
324,000
9,215
2.8
Interest bearing deposits at amortised cost
Non-UK
113,787
4,877
4.3
Interest bearing deposits at amortised cost4
Total
437,787
14,092
3.2
Cash collateral
UK
46,875
1,510
3.2
Cash collateral
Non-UK
25,327
766
3.0
Cash collateral
Total
72,202
2,276
3.2
Debt securities in issue
UK
68,578
4,655
6.8
Debt securities in issue
Non-UK
30,457
2,053
6.7
Debt securities in issue
Total
99,035
6,708
6.8
Subordinated liabilities
UK
10,800
895
8.3
Subordinated liabilities
Non-UK
668
50
7.5
Subordinated liabilities
Total
11,468
945
8.2
Repurchase agreements
UK
42,314
1,121
2.6
Repurchase agreements
Non-UK
1,673
123
7.4
Repurchase agreements
Total
43,987
1,244
2.8
Other2
125
Total interest bearing liabilities with interest recognise in interest expense
664,479
25,390
3.8
Other liabilities and Shareholders' equity3
939,424
Total
1,603,903
Percentage of total average interest bearing liabilities with interest recognise in interest
expense for offices outside the UK
26%
Notes
1 Negative interest paid on assets is immaterial for 2025 and 2024, (2023: £53m) which is presented within net interest.
2 Other principally includes interest expense relating to hedging activity.
3The interest on Trading portfolio liabilities, Derivative financial instruments  and Financial liabilities at fair value through the income statement are recognise
principally in net trading income and the average balances for these liabilities are included in Other liabilities.
4  Average interest bearing deposits at amortised cost include held for sale balances generating interest expense
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Additional unaudited information (continued)
Liabilities
2023
Average
balance
Net interest1
Rate
£m
£m
%
Interest bearing deposits at amortised cost
UK
317,497
7,530
2.4
Interest bearing deposits at amortised cost
Non-UK
94,154
3,722
4.0
Interest bearing deposits at amortised cost
Total
411,651
11,252
2.7
Cash collateral
UK
45,188
1,454
3.2
Cash collateral
Non-UK
25,678
800
3.1
Cash collateral
Total
70,866
2,254
3.2
Debt securities in issue
UK
71,956
4,346
6.0
Debt securities in issue
Non-UK
36,272
1,952
5.4
Debt securities in issue
Total
108,228
6,298
5.8
Subordinated liabilities
UK
10,393
811
7.8
Subordinated liabilities
Non-UK
769
55
7.2
Subordinated liabilities
Total
11,162
866
7.8
Repurchase agreements
UK
34,313
1,362
4.0
Repurchase agreements
Non-UK
1,899
73
3.9
Repurchase agreements
Total
36,212
1,435
4.0
Other2
208
Total interest bearing liabilities with interest recognise in interest expense
638,119
22,313
3.5
Other liabilities and Shareholders' equity3
957,656
Total
1,595,775
Percentage of total average interest bearing liabilities with interest recognise in interest
expense for offices outside the UK
25%
Notes
1 Negative interest paid on assets is immaterial for 2025 and 2024, (2023: £53m) which is presented within net interest.
2 Other principally includes interest expense relating to hedging activity.
3The interest on Trading portfolio liabilities, Derivative financial instruments  and Financial liabilities at fair value through the income statement are recognise
principally in net trading income and the average balances for these liabilities are included in Other liabilities.
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Additional unaudited information (continued)
Changes in total interest – volume and rate analysis
The following tables allocate changes in interest between changes in volume and changes in interest rates for the last two years. Volume and
rate variances have been calculated on the movement in the average balances and the change in the interest rates on average interest earning
assets and average interest bearing liabilities. Where variances have arisen from changes in both volumes and interest rates, these have been
allocated proportionately between the two.
Interest income
2025/2024 Change due to
increase/(decrease) in:
2024/2023 Change due to
increase/(decrease) in:
Total change
Volume
Rate
Total change
Volume
Rate
£m
£m
£m
£m
£m
£m
Cash and balances at central banks
UK
(1,500)
(448)
(1,052)
198
(384)
582
Cash and balances at central banks
Non-UK
(846)
205
(1,051)
620
(527)
1,147
Cash and balances at central banks
Total
(2,346)
(243)
(2,103)
818
(911)
1,729
Loans and advances at amortised cost
UK
928
699
229
1,890
(206)
2,096
Loans and advances at amortised cost
Non-UK
(102)
(181)
79
1,204
(24)
1,228
Loans and advances at amortised cost
Total
826
518
308
3,094
(230)
3,324
Debt securities at amortised cost
UK
150
142
8
(93)
237
(330)
Debt securities at amortised cost
Non-UK
225
207
18
201
216
(15)
Debt securities at amortised cost
Total
375
349
26
108
453
(345)
Cash collateral
UK
27
86
(59)
102
(98)
200
Cash collateral
Non-UK
(301)
10
(311)
(69)
(15)
(54)
Cash collateral
Total
(274)
96
(370)
33
(113)
146
Reverse repurchase agreements
UK
109
100
9
65
61
4
Reverse repurchase agreements
Non-UK
(21)
6
(27)
(27)
(18)
(9)
Reverse repurchase agreements
Total
88
106
(18)
38
43
(5)
Fair value through other comprehensive income
UK
(589)
(100)
(489)
(1,187)
635
(1,822)
Fair value through other comprehensive income
Non-UK
(98)
28
(126)
101
72
29
Fair value through other comprehensive income
Total
(687)
(72)
(615)
(1,086)
707
(1,793)
Other interest and similar income
(119)
—
(119)
299
—
299
Total interest receivable
(2,137)
754
(2,891)
3,304
(51)
3,355
Interest expense
2025/2024 Change due to
increase/(decrease) in:
2024/2023 Change due to
increase/(decrease) in:
Total change
Volume
Rate
Total change
Volume
Rate
£m
£m
£m
£m
£m
£m
Interest bearing deposits at amortised cost
UK
(479)
366
(845)
1,684
157
1,527
Interest bearing deposits at amortised cost
Non-UK
(1,329)
262
(1,591)
1,155
822
333
Interest bearing deposits at amortised cost
Total
(1,808)
628
(2,436)
2,839
979
1,860
Cash collateral
UK
(417)
21
(438)
55
54
1
Cash collateral
Non-UK
(358)
22
(380)
(34)
(11)
(23)
Cash collateral
Total
(775)
43
(818)
21
43
(22)
Debt securities in issue
UK
(578)
169
(747)
309
(211)
520
Debt securities in issue
Non-UK
(124)
261
(385)
101
(344)
445
Debt securities in issue
Total
(702)
430
(1,132)
410
(555)
965
Subordinated liabilities
UK
(82)
119
(201)
84
33
51
Subordinated liabilities
Non-UK
(8)
(6)
(2)
(5)
(7)
2
Subordinated liabilities
Total
(90)
113
(203)
79
26
53
Repurchase agreements
UK
(472)
(261)
(211)
(239)
275
(514)
Repurchase agreements
Non-UK
98
116
(18)
50
(10)
60
Repurchase agreements
Total
(374)
(145)
(229)
(189)
265
(454)
Other interest expense
47
—
47
(83)
—
(83)
Total interest payable
(3,702)
1,069
(4,771)
3,077
758
2,319
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Additional unaudited information (continued)
Credit risk additional disclosure 
This section of the report contains supplementary information that is more detailed or contains longer histories than the data presented in the
Risk review section.
Potential problem loans
Potential problem loans are those loans for which serious doubt exists as to the ability of the borrower to continue to comply with repayment
terms in the near future.
The loans and advances at amortised cost by product disclosure in the credit risk section includes gross exposure and associated impairment
allowance for assets classified as Stage 2, but not past due i.e. assets satisfying the criteria for a significant increase in Credit Risk, but which
are still complying with repayment terms.
A financial asset is subject to forbearance when it is modified due to the credit distress of the borrower. A modification made to the terms of
an asset due to forbearance will typically be assessed as a non-substantial modification that does not result in derecognition of the original
loan, except in circumstances where debt is exchanged for equity. 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 definition 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. Further details can be found in the credit risk section.
In order to assess asset credit quality, 12-month PDs are used to map assets into strong, satisfactory, higher risk or credit impaired. A credit
risk profile by internal PD grade for gross loans and advances at amortised cost and allowance for ECL is shown in the credit risk section,
analysing each of these categories by stage.
Wholesale accounts that are deemed to contain heightened levels of risk are recorded on graded watchlists comprising four categories,
graded in line with the perceived severity of the risk attached to the lending, and its probability of default. Where a counterparty’s financial
health gives grounds for concern, it is immediately placed into the appropriate category. Once an account has been placed on a watchlist, the
exposure is monitored and, where appropriate, exposure reductions are effected. Further information on monitoring weaknesses in portfolios
can be found in the Barclays PLC Pillar 3 Report 2025 (unaudited).
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Additional unaudited information (continued)
Impairment
Allocation of the allowance for credit losses
Balance at end of period applicable to:
Amounts
% of loans in each
category to total
loans
2025
2024
2025
2024
As at 31 December
£m
£m
Loans and Advances at amortised cost to Banks
11
9
2.3%
2.4%
Loans and Advances at amortised cost to Customers
5,278
5,061
97.0%
96.7%
FVOCI
1
2
0.7%
0.9%
Loans and advances1
5,290
5,072
100.0%
100.0%
Net Charge offs during the period to average loans outstanding2
Balance at end of period applicable to:
Amounts
2025
2024
2023
As at 31 December
£m
£m
£m
Loans and Advances at amortised cost to Banks
Net charge off
—
—
—
Average loans
8,920
8,473
10,671
Ratio %
—%
—%
—%
Loans and Advances at amortised cost to Customers
Net charge off
1,393
1,501
1,095
Average loans
354,636
341,856
345,659
Ratio %
0.4%
0.4%
0.3%
FVOCI
Net charge off
—
—
—
Average loans
2,797
1,784
346
Ratio %
—%
—%
—%
Consolidated basis
Allowance for credit losses to total loans outstanding during
Amounts
2025
2024
As at 31 December
£m
£m
Allowance for credit losses
5,290
5,072
Total loans outstanding
369,180
354,626
Ratio %
1.4%
1.4%
Notes:
1Total loans outstanding excludes Debt securities at amortized cost.
2Average loans and advances include held for sale balances.
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Additional unaudited information (continued)
Maturity analysis of gross loans and advances 
Traded Loans are included in the 'on demand' column at their fair value.  Liquidity risk on these items is not managed on the basis of
contractual maturity since these items are not held for settlement according to such maturity and will frequently be settled before contractual
maturity at fair value.
20 F-Maturity analysis of gross loans and advances
Less than 1 
year
One to five
years
Five to
fifteen
years
Over
fifteen
years
Total
As at 31st December 2025
£m
£m
£m
£m
£m
Loans and advances at amortised cost to banks
8,649
—
—
—
8,649
Loans and advances at amortised cost to customers
50,345
98,390
68,469
140,959
358,163
Loans and advances at fair value through other comprehensive income
72
815
1,480
—
2,367
Loans and advances at fair value through profit and  loss
40,188
3,980
2,146
1,358
47,672
Traded loans
12,249
—
—
—
12,249
Total gross loans and advances
111,503
103,185
72,095
142,317
429,100
Less than 1 
year
One to five
years
Five to
fifteen
years
Over
fifteen
years
Total
As at 31 December 2024
£m
£m
£m
£m
£m
Loans and advances at amortised cost to banks
8,336
—
—
—
8,336
Loans and advances at amortised cost to customers
50,338
91,514
69,730
131,425
343,007
Loans and advances at fair value through other comprehensive income
74
1,786
1,423
—
3,283
Loans and advances at fair value through profit and  loss
38,930
3,105
1,614
1,418
45,067
Traded loans
13,470
—
—
—
13,470
Total gross loans and advances
111,148
96,405
72,767
132,843
413,163
Interest rate sensitivity of gross loans and advances.  Maturity > 1 year
2025
2024
Fixed rate
Variable rate
Total
Fixed rate
Variable rate
Total
As at 31 December
£m
£m
£m
£m
£m
£m
Loans and advances at amortised cost to
banks
—
—
—
—
—
—
Loans and advances at amortised cost to
customers
173,093
134,725
307,818
161,647
131,022
292,669
Loans and advances at fair value through
other comprehensive income
—
2,295
2,295
—
3,209
3,209
Loans and advances at fair value through
profit and loss
3,672
3,812
7,484
2,504
3,633
6,137
Total loans and advances
176,765
140,832
317,597
164,151
137,864
302,015
Notional principal amounts of credit derivatives
2025
2024
As at 31 December
£m
£m
Credit derivatives held or issued for trading purposes1
1,736,768
1,537,115
Note
1 Includes credit derivatives held as economic hedges which are not designated as hedges for accounting purposes.
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Additional unaudited information (continued)
Related party transactions additional disclosure
For US disclosure purposes, the aggregate emoluments of all Directors and Officers of Barclays PLC who held office during the year (2025:
33 persons, 2024: 32 persons, 2023: 29 persons) for the year ended 31 December 2025 amounted to £98.3m (2024: £82.3m, 2023: £57.0m).
In addition, the aggregate amount set aside for the year ended 31 December 2025, to provide pension benefits for the Directors and Officers
amounted to £0.1m (2024: £0.1m, 2023: £nil).
The expiry dates of the 59,803 options held by Executive Directors and Officers of Barclays PLC as at 31 December 2025 are as follows:
•30 April 2026: 21,428 shares
•30 April 2027: 15,853 shares
•30 April 2028: 2,072 shares
•30 April 2029: 3,682 shares
•30 April 2030: 10,558 shares
•30 April 2031: 6,210 shares
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Glossary of Terms
‘Acceptances and endorsements’ Acceptances are an undertaking by a bank to pay a bill of exchange drawn on a customer, for which
reimbursement by the customer is normally immediate. Endorsements are to change the payee of a bill of exchange but with no change to the
bank’s liability.
‘Additional Tier 1 (AT1) capital’ A type of capital as defined in CRR, largely comprising eligible non-common equity capital securities and
any related share premium.
‘Additional Tier 1 (AT1) securities’ Non-common equity securities that are eligible as AT1 capital. 
‘Advanced Internal Ratings Based (A-IRB)’ See ‘Internal Ratings Based (IRB)’.
‘Advanced Measurement Approach (AMA)’ An approach used to quantify required capital for operational risk. Under the AMA, banks are
allowed to develop their own empirical model to quantify the required capital for operational risk. Banks can only use this approach subject
to approval from their applicable local regulators.
‘Agency Bonds’ Bonds issued by state and / or government agencies or government-sponsored entities.
‘Agency Mortgage-Backed Securities’ Mortgage-Backed Securities issued by government-sponsored entities. 
‘All price risk (APR)’ An estimate of all the material market risks, including rating migration and default, for the correlation trading
portfolio.
‘American Depositary Receipts (ADR) or American Depositary Shares (ADS)’ A negotiable certificate that represents the ownership of
depositary shares in a non-US company (e.g. Barclays) trading on US financial markets. 
‘Americas’ Geographic segment comprising the US, Canada and countries where Barclays operates within Latin America.
‘Annual Earnings at Risk (AEaR)’ A measure of the potential change in Net Interest Income (NII) due to interest rate movement over a
one-year period.
‘Annualised cumulative weighted average lifetime PD’ The Probability of Default (PD) over the remaining life of the asset, expressed as an
annual rate, reflecting a range of possible economic scenarios. 
‘Application scorecards’ Algorithm based decision-making tools used to aid business decisions and manage credit risk, based on available
customer data at the point of application for a product.
‘Arrears’ Customers are said to be in arrears when they are behind in fulfilling their obligations, with the result that an outstanding loan is
unpaid or overdue. Such customers are also said to be in a state of delinquency. When a customer is in arrears, their entire outstanding
balance is said to be delinquent, meaning that delinquent balances are the total outstanding loans on which payments are overdue. 
‘Asia’ Geographic segment comprising countries where Barclays operates within Asia and the Middle East. 
‘Asset Backed Commercial Paper (ABCP)’ Typically short-term notes secured on specified assets issued by consolidated special purpose
entities for funding purposes. 
‘Asset Backed Securities (ABS)’ Securities that represent an interest in an underlying pool of referenced assets. The referenced pool can
comprise any assets which attract a set of associated cash flows but are commonly pools of residential or commercial mortgages and, in the
case of a Collateralised Debt Obligation (CDO), the referenced pool may be ABS or other classes of assets. 
‘Asset swap spreads’ The difference between the yield of the bond and the fixed rate leg of the corresponding interest rate swap. Primarily
used to measure the credit risk associated with a bond.
‘Assets Under Management (AUM)’ Total market value of client investment balances managed within investment mandates where Barclays
provides discretionary portfolio management or advisory services.  Total Assets Under Management excludes uninvested cash held under an
investment mandate.
‘Assets Under Supervision (AUS)’ Total market value of client investment balances where Barclays provides custodian or transactional
services.
‘Attributable profit’ Profit after tax that is attributable to ordinary equity holders of Barclays adjusted for the after tax amounts of capital
securities classified as equity.
‘Average allocated tangible equity’ (for businesses) Calculated as the average of the previous month’s period end allocated tangible equity
and the current month’s period end allocated tangible equity. The average allocated tangible equity for the period is the average of the
monthly averages within that period. 
‘Average tangible shareholders’ equity’ (for Barclays Group) Calculated as the average of the previous month’s period end tangible
shareholders’ equity and the current month’s period end tangible shareholders’ equity. The average tangible shareholders’ equity for the
period is the average of the monthly averages within that period. 
‘Average tangible shareholders’ equity’ (for businesses) Calculated as the average of the previous month’s period end allocated tangible
equity and the current month’s period end allocated tangible equity. The average allocated tangible equity for the period is the average of the
monthly averages within that period.
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Glossary of Terms (continued)
‘Average UK leverage ratio’ In accordance with the PRA Rulebook, calculated as the average capital measure based on the last day of each
month in the quarter divided by the average exposure measure for the quarter, where the average exposure is based on each day in the
quarter.
‘Back testing’ Includes a number of techniques that assess the continued statistical validity of a model by simulating how the model would
have predicted recent experience.
‘Balance weighted Loan to Value (LTV) ratio’ In the context of the credit risk disclosures on secured home loans, a means of calculating
marked to market (MTM) LTVs derived by calculating individual LTVs at account level, and weighting it by the balances to arrive at the
average position. Balance weighted LTV ratio is calculated using the following formula: LTV = ((loan 1 balance x MTM LTV% for loan 1)
+ (loan 2 balance x MTM LTV% for loan 2) + ...) / total outstanding balances in portfolio.
‘Bank of England (BoE)’ The central bank of the United Kingdom with devolved responsibility for managing monetary policy and to
oversee regulation of the UK’s financial sector. The BoE prudentially regulates and supervises certain financial services firms through the
PRA.
‘Bank of England levy scheme’ or ‘BoE levy scheme’ A levy scheme which commenced on 1 March 2024 replacing the Cash Ratio Deposit
scheme as a means of funding the BoE's monetary policy and financial stability operations.
‘Bank Recovery and Resolution Directive (BRRD)’ The Bank Recovery and Resolution Directive (Directive 2014/59/EU) established a
framework for the recovery and resolution of EU credit institutions and investment firms.
‘Barclaycard Consumer UK’ One of three segments within Barclays UK comprising the UK Barclaycard business.
‘Barclays’ or ‘Barclays Group’ or ‘Group’ Barclays PLC, together with its subsidiaries. 
‘Barclays Africa’ or ‘Absa’ or ‘Absa Group Limited’ Absa Group Limited (formerly Barclays Africa Group Limited), which was
previously a subsidiary of the Barclays Group. As a consequence of its disposals of shares in April 2022 and September 2022, the Barclays
Group has now exited its shareholding in Absa Group Limited.
‘Barclays Bank Group’ Barclays Bank PLC, together with its subsidiaries. 
‘Barclays Bank Ireland PLC’ Barclays Bank Ireland PLC, also known as Barclays Europe and BBI.
‘Barclays Bank UK Group’ Barclays Bank UK PLC, together with its subsidiaries. 
‘Barclays Execution Services’ or ‘BX’ or ‘Group Service Company’ Barclays Execution Services Limited, the Group-wide service
company providing technology, operations and functional services to businesses across the Barclays Group.
‘Barclays Investment Bank (IB)’ The Barclays Group’s investment bank which consists of origination led and returns focused Global
Markets and Investment Banking businesses. 
‘Barclays Operating Businesses’ The core Barclays businesses, comprising Barclays UK (which consists of the Personal Banking, Business
Banking and the Barclaycard Consumer UK businesses), UKCB, PBWM, IB and USCB.
‘Barclays Private Bank and Wealth Management (PBWM)’ This division serves UK and international private banking clients providing a
range of investment, banking and lending products alongside expert advice. It also serves UK wealth management and UK digital investing
clients offering a range of financial services.
‘Barclays UK’ This segment broadly represents businesses that sit within the UK ring-fenced bank entity, Barclays Bank UK PLC, and
comprises Personal Banking, Business Banking and Barclaycard Consumer UK.
‘Barclays US Consumer Bank (USCB)’ This is a co-branded credit card issuer and financial services partner in the United States for travel,
entertainment, retail and affinity institutions. It offers co-branded, small business and private label credit cards, installment loans, online
savings accounts and certificates of deposits.
‘Barclays UK Corporate Bank (UKCB)’ This division brings together lending, trade and working capital, liquidity, payments and FX
solutions for UK corporate clients with an annual turnover from £6.5 million and higher, excluding those clients that form part of the FTSE
350, which are included within the IB.
‘Basel 3’ or ‘Basel III’ The third of the Basel Accords, setting minimum requirements and standards that apply to internationally active
banks.  Basel 3 is a set of measures developed by BCBS aiming to strengthen the regulation, supervision and risk management of banks. 
‘Basel 3.1' This refers to the revision of BCBS standards to complete the BCBS' post global financial crisis reforms. Basel 3.1 introduces
changes to how to calculate capital requirements for all risk types, for both standardised and internal model approaches.
‘Basel Committee on Banking Supervision (BCBS)’ or ‘The Basel Committee’ A forum for regular cooperation on banking supervisory
matters which develops global supervisory standards for the banking industry. Its 45 members are officials from central banks or prudential
supervisors from 28 jurisdictions. 
‘Basic Indicator Approach (BIA)’ An approach used to quantify required capital for operational risk. Under the BIA, banks are required to
hold regulatory capital for operational risk equal to 15% of the annual average, calculated over a rolling three-year period, of the relevant
income indicator for the bank as whole.
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Glossary of Terms (continued)
‘Basis point(s)’ or ‘bp(s)’ One hundredth of a per cent (0.01%); 100 basis points is 1%. The measure is used for quoting movements in
interest rates, yields on securities and for other purposes.
‘Basis risk’ Index/tenor risk that arises when floating rate products are linked to different interest rate indices, which are imperfectly
correlated, especially under stressed market conditions.
‘Behavioural scorecards’ Algorithm-based decision tools used to aid business decisions and manage credit risk based on existing customer
data derived from account usage.
'Board’ The board of directors of the relevant Barclays Group entity.
‘Book quality’ In the context of the Capital Risk section of the Barclays PLC Annual Report (or equivalent section in quarterly or half yearly
results), changes in RWAs caused by factors such as underlying customer behaviour or demographics leading to changes in risk profile.
‘Book size’ In the context of the Capital Risk section of the Barclays PLC Annual Report (or equivalent section in quarterly or half yearly
results), changes in RWAs driven by business activity, including net originations or repayments. 
‘Bounce Back Loan Scheme (BBLS)’ A UK government (British Business Bank) backed loan scheme which allowed SMEs to borrow
between £2,000 and £50,000. The UK Government guarantees 100% of the loan and pays the first 12 months of interest on behalf of the
borrowers, subject to terms and conditions. The scheme closed on 31 March 2021.
‘Business Banking’ One of three segments within Barclays UK. Includes Business Banking services for UK clients with an annual turnover
of typically up to £6.5 million, as well as the Education, Social Housing and Local Authority (ESHLA) portfolio.
‘Business Growth Fund (BGF)’ An independent company established by the UK’s largest banks, including Barclays, to help young, fast-
growing businesses by providing long-term growth capital. Barclays holds an associate interest in BGF.
‘Business scenario stresses’ Multi-asset scenario analysis of extreme, but plausible, events that may impact the market risk exposures of the
IB.
‘Buy to let mortgage’ A mortgage whereby the intention of the customer at origination is to let the property.
‘Capital Conservation Buffer (CCB)’ A capital buffer of 2.5% of a bank’s total exposures that needs to be met with an additional amount of
Common Equity Tier 1 capital above the 4.5% minimum requirement for Common Equity Tier 1 set out in CRR. Its objective is to conserve
a bank’s capital by ensuring that banks build up surplus capital outside periods of stress which can be drawn down if losses are incurred. 
‘Capital ratios’ Key financial ratios measuring the bank's capital adequacy or financial strength expressed as a percentage of RWAs.
‘Capital Requirements Directive (CRD)’ Directive 2013/36/EU (as amended), which accompanies the CRR and which prescribes further
prudential standards including capital buffers and "Pillar 2A" capital requirements. CRD was implemented before Brexit. In the EU, further
amendments to CRD are made by CRD VI.
‘Capital Requirements Directive VI (CRD VI)’ The Sixth Capital Requirements Directive, being an EU amending Directive accompanied
by an amending Regulation (CRR III) which together prescribe EU capital adequacy and liquidity requirements, and which implement Basel
3.1 in the European Union.
‘Capital requirements on the underlying exposures (KIRB)’ An approach available to banks when calculating RWAs for securitisation
exposures. This is based upon the RWA amounts that would be calculated under the IRB approach for the underlying pool of securitised
exposures in the programme, had such exposures not been securitised.
‘Capital Requirements Regulation (CRR)’ Refers to EU CRR and/or UK CRR as the context requires.
‘Capital Requirements Regulation III (CRR III)’ Regulation (EU) 2024/1623, introducing further amendments to EU CRR as regards to
requirements for credit risk, credit valuation adjustment risk, operational risk, market risk and the output floor. 
‘Capital resources’ Common Equity Tier 1, Additional Tier 1 capital and Tier 2 capital that are eligible to satisfy regulatory capital
requirements. Referred to as ‘own funds’ within EU and UK regulatory texts. 
‘Capital risk’ The risk that the Barclays Group has an insufficient level or composition of capital to support its normal business activities and
to meet its regulatory capital requirements under normal operating environments or stressed conditions (both actual and as defined for
internal planning or regulatory testing purposes). This includes the risk from the Barclays Group’s pension plans.
‘Cash Ratio Deposit scheme’ A scheme that previously funded the BoE's monetary policy and financial stability functions, until it was
replaced with the BoE levy scheme on 1 March 2024.
‘CBE’ Consumer Bank Europe which was previously the German consumer finance business for Barclays Bank Ireland PLC. On 3 February
2025, Barclays PLC announced that Barclays Bank Ireland PLC had completed the sale of the CBE business to BAWAG P.S.K, a wholly
owned subsidiary of BAWAG Group AG.
‘Central Bank of Ireland (CBI)’ The Central Bank of Ireland is responsible for maintaining monetary stability, promoting financial stability,
and regulating financial institutions to safeguard the integrity of the financial system in Ireland. The CBI is the Irish national competent
authority for the purposes of the SSM and EMIR.
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Glossary of Terms (continued)
‘Central Counterparty’ or ‘Central Clearing Counterparties (CCPs)’ A clearing house mediating between the buyer and the seller in a
financial transaction, such as a derivative contract or repurchase agreement (Repo). Where a CCP is used, a single bi-lateral contract between
the buyer and seller is replaced with two contracts, one between the buyer and the CCP and one between the CCP and the seller. The use of
CCPs allows for greater oversight and improved credit risk mitigation in over-the-counter (OTC) markets. 
‘Charge-off’ In the retail segment this refers to the point in time when collections activity changes from the collection of arrears to the
recovery of the full balance. This is normally when six payments are in arrears. 
‘Client assets and liabilities’ Deposits, lending and invested assets.
‘Climate Risk’ The risk of financial loss arising from climate change, through physical risks and risks associated with transitioning to a low-
carbon economy. Climate Risk focuses on the Financial and Operational Risks associated with climate change. 
‘CLOs and other insured assets’ Highly-rated CLO positions wrapped by monolines, non-CLOs wrapped by monolines and other assets
wrapped with Credit Support Annex (CSA) protection.
'Clydesdale Financial Services Limited (CFSL)' This houses Barclays’ point-of-sale finance business and trades as Barclays Partner
Finance.
‘Collateralised Debt Obligation (CDO)’ A security issued by a third party which references Asset Backed Securities and/or certain other
related assets purchased by the issuer. CDOs may feature exposure to sub-prime mortgage assets through the underlying assets. 
‘Collateralised Loan Obligation (CLO)’ A security backed by repayments from a pool of commercial loans. 
‘Collateralised Mortgage Obligation (CMO)’ A security backed by mortgages. A special purpose entity receives income from the
mortgages and passes them on to investors in the security.
‘Combined Buffer Requirement (CBR)’ The total Common Equity Tier 1 capital required to meet the combined requirements of the Capital
Conservation Buffer, the G-SII Buffer, the Countercyclical Capital Buffer, and the O-SII Buffer if applicable to a firm. 
‘Commercial paper (CP)’ Typically short-term notes issued by entities, including banks, for funding purposes. 
‘Commercial real estate (CRE)’ Commercial real estate includes office buildings, medical centres, hotels, retail stores, shopping centres,
farm land, multifamily housing buildings, warehouses, garages, industrial properties and other similar properties. Commercial real estate
loans are loans backed by a package of commercial real estate. Note: for the purposes of the Credit Risk section of the Barclays PLC Annual
Report (or equivalent section in quarterly or half yearly results), the UK CRE portfolio includes property investment, development, trading
and housebuilders but excludes social housing contractors. 
‘Commissions and other incentives’ Includes commission-based arrangements, guaranteed incentives and Long Term Incentive Plan
awards. 
‘Committee of Sponsoring Organizations of the Treadway Commission Framework (COSO)’ A joint initiative of five private sector
organisations dedicated to the development of frameworks and providing guidance on enterprise risk management, internal control and fraud
deterrence.
‘Commodity derivatives’ Exchange traded and over-the-counter (OTC) derivatives based on an underlying commodity (e.g. metals, precious
metals, oil and oil related products, power and natural gas). 
‘Commodity Futures Trading Commission (CFTC)’ Certain participants in US swap markets are required to register with the CFTC as
‘swap dealers’ or ‘major swap participants’ and/or with the Securities and Exchange Commission (SEC) as ‘security-based swap dealers’ or
‘major security-based swap participants’. Such registrants are subject to CFTC and/or SEC regulation and oversight. Barclays Bank PLC and
Barclays Bank Ireland PLC are registered with the CFTC as swap dealers and are subject to CFTC oversight.
‘Commodity risk’ Measures the impact of changes in commodity prices and volatilities, including the basis between related commodities
(e.g. Brent vs. West Texas Intermediate crude prices). 
‘Common Equity Tier 1 (CET1) capital’ The highest quality form of regulatory capital under CRR that comprises common shares issued
and related share premium, retained earnings and other reserves, less specified regulatory adjustments.
‘Common Equity Tier 1 (CET1) ratio’ A measure of CET1 capital expressed as a percentage of RWAs.
‘Compensation: income ratio’ The ratio of compensation expense over total income. Compensation represents total staff costs less non-
compensation items (consisting of outsourcing, staff training, redundancy costs and retirement costs).
‘Compliance Risk’ The risk of poor outcomes for, or harm to, customers, clients and markets, arising from the delivery of the firm’s
products and services (also known as 'Conduct Risk') and the risk to Barclays, its clients, customers or markets from a failure to comply with
the laws, rules and regulations applicable to the firm (also known as Laws, Rules and Regulations Risk or 'LRR Risk’). 
‘Comprehensive Capital Analysis and Review (CCAR)’ An annual exercise, required by and evaluated by the Federal Reserve, through
which the largest banks' holding companies operating in the US assess whether they have sufficient capital to continue operations through
periods of economic and financial stress and have robust capital-planning processes that account for their unique risks.
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Glossary of Terms (continued)
‘Comprehensive Risk Capital Charge (CRCC)’ An estimate of all the material market risks, including rating migration and default, for the
correlation trading portfolio.
‘Comprehensive Risk Measure (CRM)’ An estimate of all the material market risks, including rating migration and default, for the
correlation trading portfolio. Also referred to as All Price Risk (APR) and Comprehensive Risk Capital Charge (CRCC).
‘Constant Currency Basis’ Excluding the impact of foreign currency conversion to GBP when comparing financial results in two different
financial periods.
‘Coronavirus Business Interruption Loan Scheme (CBILS)’ A loan scheme by the British Business Bank (BBB) to support UK based
small and medium-sized businesses (turnover of up to £45 million) adversely impacted by COVID-19. The CBILS provided loans of up to £5
million which are backed by an 80% UK Government (BBB) guarantee. The UK Government will pay interest and fees for the first 12
months on behalf of the borrowers, subject to terms and conditions. This scheme ended on 31 March 2021.
‘Coronavirus Large Business Interruption Loan Scheme (CLBILS)’ A loan scheme by the British Business Bank (BBB) to support UK
based medium-sized businesses (turnover above £45 million, but with no access to Covid Corporate Finance Facility (CCFF)) adversely
impacted by COVID-19. The CLBILS provided loans of up to £200 million which are backed by an 80% UK Government (BBB) guarantee. 
This scheme ended on 31 March 2021.
‘Correlation risk’ Refers to the change in marked to market value of a security when the correlation between the underlying assets changes
over time.
‘Cost: income jaws’ Relationship between the percentage change movement in operating expenses relative to total income.
‘Cost: income ratio’ Total operating expenses divided by total income.
‘Cost of Equity’ The rate of return targeted by the equity holders of a company.
‘Countercyclical Capital Buffer (CCyB)’ A capital buffer that requires banks to have an additional cushion of Common Equity Tier 1
capital with which to absorb potential losses, enhancing their resilience and contributing to a stable financial system.
‘Countercyclical leverage ratio buffer (CCLB)’ A macroprudential capital buffer that has applied to specific PRA regulated institutions
since 2018 and is calculated at 35% of any risk weighted Countercyclical Capital Buffer set by the Financial Policy Committee (FPC).  The
CCLB applies in addition to the minimum of 3.25% and any G-SII additional leverage ratio buffer that applies.
‘Counterparty credit risk (CCR)’ The risk that a counterparty to a transaction could default before the final settlement of a transaction’s
cash flows. In the context of RWAs, a component of RWAs that represents the risk of loss from derivatives, repurchase agreements and
similar transactions as a result of the default of the counterparty.
‘Coverage ratio’ This represents the percentage of impairment allowance reserve against the gross exposure.
‘Covered bonds’ Debt securities backed by a portfolio of mortgages that are segregated from the issuer’s other assets solely for the benefit of
the holders of the covered bonds. 
‘Covid Corporate Financing Facility (CCFF)’ BoE scheme to support liquidity among larger investment grade firms which make a material
UK contribution, helping to bridge COVID-19 disruption to their cash flows. The BoE provided liquidity by purchasing short-term debt in
the form of commercial paper from corporates. Barclays acted as dealer. This scheme closed for new purchases of commercial paper with
effect from 23 March 2021.
‘Credit conversion factor (CCF)’ A factor used to estimate the risk from off-balance sheet commitments for the purpose of calculating the
total Exposure at Default (EAD) used to calculate RWAs.
‘Credit default swaps (CDS)’ A contract under which the protection seller receives premiums or interest-related payments in return for
contracting to make payments to the protection buyer in the event of a defined credit event. Credit events normally include bankruptcy,
payment default on a reference asset or assets, or downgrades by a rating agency.
‘Credit derivatives (CDs)’ An arrangement whereby the credit risk of an asset (the reference asset) is transferred from the buyer to the seller
of the protection. 
‘Credit impairment charges’ Impairment charges on loans and advances to customers and banks and impairment charges on fair value
through other comprehensive income assets and reverse repurchase agreements. 
‘Credit market exposures’ Assets and other instruments relating to commercial real estate and leveraged finance businesses that have been
significantly impacted by the deterioration in the global credit markets. The exposures include positions subject to fair value movements in
the income statement, positions that are classified as loans and advances, and available for sale and other assets.
‘Credit quality step’ An indicator of credit risk. In the context of the Standardised Approach to calculating credit risk RWAs, a “credit
quality assessment scale” maps the credit assessments of a recognised credit rating agency or export credit agency to certain “credit quality
steps” that determine the risk weight to be applied to an exposure.
‘Credit rating’ An evaluation of the creditworthiness of an entity seeking to enter into a credit agreement.
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Glossary of Terms (continued)
‘Credit risk’ The risk of loss to Barclays from the failure of clients, customers or counterparties, including sovereigns, to fully honour their
obligations to Barclays, including the whole and timely payment of principal, interest, collateral and other receivables. In the context of
RWAs, it is the component of RWAs that represents the risk of loss in loans and advances and similar transactions resulting from the default
of the counterparty.
‘Credit risk mitigation’ A range of techniques and strategies used to actively mitigate credit risks to which the bank is exposed. These can
be broadly divided into three types: collateral, netting and set-off, and risk transfer. 
‘Credit spread’ The premium over the benchmark or risk-free rate required by the market to accept a lower credit quality. 
‘Credit Valuation Adjustment (CVA)’ The difference between the risk-free value of a portfolio of trades and the market value which takes
into account the counterparty’s risk of default. The CVA therefore represents an estimate of the adjustment to fair value that a market
participant would make to incorporate the credit risk of the counterparty due to any failure to perform contractual agreements. 
‘Customer assets’ Represents loans and advances to customers. Average balances are calculated as the sum of all daily balances for the year
to date divided by number of days in the year to date. 
‘Customer deposits’ Money deposited by all individuals and companies that are not credit institutions. Such funds are recorded as liabilities
in the Barclays Group’s balance sheet under “deposits at amortised cost” (Customer liabilities).
‘Customer liabilities’ See ‘Customer deposits’. 
‘Daily Value at Risk (DVaR)’ An estimate of the potential loss which might arise from market movements under normal market conditions
if the current positions were to be held unchanged for one business day, measured to a specified confidence level. 
‘Debit Valuation Adjustment (DVA)’ The opposite of Credit Valuation Adjustment (CVA). It is the difference between the risk-free value
of a portfolio of trades and the market value which takes into account the Barclays Group’s risk of default. The DVA, therefore, represents an
estimate of the adjustment to fair value that a market participant would make to incorporate the credit risk of the Barclays Group due to any
failure to perform contractual obligations. The DVA decreases the value of a liability to take into account a reduction in the remaining
balance that would be settled should the Barclays Group default or not perform any contractual obligations. 
‘Debt buybacks’ Purchases of the Barclays Group’s issued debt securities, including equity accounted instruments, leading to their de-
recognition from the balance sheet.
‘Debt securities in issue’ Transferable securities evidencing indebtedness of the Barclays Group. These are liabilities of the Barclays Group
and include certificates of deposit and commercial paper. 
‘Default fund contributions’ The contribution made by members of a Central Counterparty (CCP).  All members are required to contribute
to this fund in advance of using a CCP. The default fund can be used by the CCP to cover losses incurred by the CCP where losses are
greater than the margins provided by a defaulting member. 
‘Default grades’ The Barclays Group classifies ranges of default probabilities into a set of 21 intervals called default grades, in order to
distinguish differences in the Probability of Default (PD) risk.
‘Delinquency’ See ‘Arrears’.
‘Deposit Guarantee Scheme (DGS)’ The EU Directive on Deposit Insurance (Directive 2014/49/EU) was transposed into Irish law through
the European Union (Deposit Guarantee Schemes) Regulations 2015 which came into effect on 20 November 2015. The CBI as the
‘designated authority’ is required to calculate risk based deposit insurance contributions in accordance with the EBA’s guidelines “on
methods for calculating contributions to deposit guarantee schemes.” The DGS is administered by the CBI and is funded by the credit
institutions covered by the scheme. 
‘Derivatives netting’ Adjustments applied across asset and liability marked to market derivative positions pursuant to legally enforceable
bilateral netting agreements and eligible cash collateral received in derivative transactions that meet the requirements of BCBS 270 (Basel III
leverage ratio framework and disclosure requirements).
‘Digital Operational Resilience Act (DORA)’ the European Union’s Digital Operational Resilience Act (Regulation (EU) 2022/2554) has
applied from 17 January 2025. This EU regulation introduces comprehensive and sector specific regulation on Information Communication
Technologies (ICT) risk management, ICT incident management and reporting, information sharing, digital operational resilience testing and
provides for oversight by the European Supervisory Authorities of critical third-party providers servicing the EU financial services sector.
‘Diversification effect’ Reflects the fact that the risk of a diversified portfolio is smaller than the sum of the risks of its constituent parts. It is
measured as the sum of the individual asset class Daily Value at Risk (DVaR) estimates less the total DVaR. 
‘Dodd-Frank Act (DFA)’ The US Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010, as amended.
‘Domestic Liquidity Sub-Group Arrangement’ An intra-group capital and liquidity support agreement that secures certain regulatory
permissions authorised by the PRA. 
‘Economic Value of Equity (EVE)’ A measure of the potential change in value of expected future cash flows due to an adverse interest rate
movement, based on existing balance sheet run-off profile.
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Glossary of Terms (continued)
‘Education, Social Housing and Local Authority (ESHLA) or (ESHLA portfolio)’ A Barclays UK portfolio primarily consisting of long
dated fixed rate loans extended to counterparties in the UK Education, Social Housing and Local Authority sectors.
'Effective Expected Positive Exposure (EEPE)' The weighted average over time of effective expected exposure. The weights are the
proportion that an individual exposure represents of the entire exposure horizon time interval.
‘Effective interest rate (EIR)’ As defined in IFRS 9 Financial Instruments, effective interest rate is the rate that exactly discounts estimated
future cash payments or receipts through the expected life of the financial asset or financial liability to the gross carrying amount of a
financial asset or to the amortised cost of a financial liability. 
‘Eligible liabilities’ Liabilities and capital instruments that are eligible to meet MREL that do not already qualify as Own funds. 
‘Encumbrance’ The use of assets to secure liabilities, such as by way of a lien or charge. 
‘Enterprise Risk Management Framework (ERMF)’ The Barclays Group’s risk management responsibilities are laid out in the Enterprise
Risk Management Framework, which describes how Barclays identifies and manages risk. The framework identifies the principal risks faced
by the Barclays Group, sets out risk appetite requirements, sets out roles and responsibilities for risk management, and sets out risk
committee structure.
‘Equities’ Trading businesses encompassing Cash Equities, Equity Derivatives & Equity Financing, part of IB. 
‘Equity and stock index derivatives’ Derivatives whose value is derived from equity securities. This category includes equity and stock
index swaps and options (including warrants, which are equity options listed on an exchange). The Barclays Group also enters into fund-
linked derivatives, being swaps and options whose underlyings include mutual funds, hedge funds, indices and multi-asset portfolios. An
equity swap is an agreement between two parties to exchange periodic payments, based upon a notional principal amount, with one side
paying fixed or floating interest and the other side paying based on the actual return of the stock or stock index. An equity option provides
the buyer with the right, but not the obligation, either to purchase or sell a specified stock, basket of stocks or stock index at a specified price
or level on or before a specified date. 
‘Equity risk’ In the context of trading book capital requirements, the risk of change in market value of an equity investment. 
‘Equity structural hedge’ An interest rate hedge in place to reduce earnings volatility of the overnight / short-term equity investment and to
smooth the income over a medium/long term. 
‘EU CRR’ Regulation (EU) No 575/2013 as amended. EU CRR prescribes prudential requirements including minimum capital requirements,
for EU banks and certain other entities. EU CRR was amended by CRR III as part of the EU’s implementation of Basel 3.1. The amendments
entered into force from January 2025, other than those relating to market risk, whose entry into force was delayed until January 2026 by a
Delegated Act of the European Commission.  In June 2025 the European Commission proposed a further delay to January 2027. 
‘EU Risk Reduction Measure package’ A collection of amending Regulations and Directives that update core EU regulatory texts and
which came into force on 27 June 2019.
‘Euro Interbank Offered Rate (EURIBOR)’ A benchmark interest rate at which banks can borrow funds from other banks in the European
interbank market. 
‘Europe’ Geographic segment comprising countries in which Barclays operates within the EU, Northern Continental and Eastern Europe. 
‘European Banking Authority (EBA)’ The EBA is an independent EU authority which works to ensure effective and consistent prudential
regulation and supervision across the European banking sector. Its overall objectives are to maintain financial stability in the EU and to
safeguard the integrity, stability, efficiency and orderly functioning of the banking sector.
‘European Banking Union’ is an EU concept aimed at safeguarding the stability of the EU banking sector and includes as two of its pillars
the SSM and SRM.
‘European Central Bank (ECB)’ The European Central Bank is responsible, among other things, for the prudential supervision of credit
institutions located in EU member states participating in European Banking Union within the Single Supervisory Mechanism. 
‘European Economic Area (EEA)’ The European Economic Area is a free-trade zone established by the EEA Agreement, which came into
effect on January 1, 1994. It includes all 27 EU member states and 3 EFTA states (Iceland, Liechtenstein, and Norway), aiming to promote
the free movement of goods, services, capital, and people within a unified market. The EEA allows the participating EFTA countries to
participate fully in the EU single market without being EU members.
‘European Market Infrastructure Regulation (EMIR)’ The European Market Infrastructure Regulation (Regulation 648/2012) imposes
requirements in the EU which are designed to improve transparency and reduce the risks associated with the derivatives market. EMIR has
operational and financial impacts on the Barclays Group, including by imposing collateral requirements and a requirement to centrally clear
certain OTC derivatives contracts transacted with a broad range of market participants.
‘European Securities and Markets Authority (ESMA)’ An independent European supervisory authority with the remit of enhancing the
protection of investors and reinforcing stable and well-functioning financial markets in the European Union.
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Glossary of Terms (continued)
‘Eurozone’ Represents the 20 European Union countries that have adopted the Euro as their common currency. The 20 countries are Austria,
Belgium, Croatia, Cyprus, Estonia, Finland, France, Germany, Greece, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands,
Portugal, Slovakia, Slovenia and Spain.
‘Exchange-traded notes (ETNs)’ Unsecured debt securities that track an underlying index of securities and trade on a stock exchange. 
‘Expected Credit Losses (ECL)’ A present value measure of the credit losses expected to result from default events that may occur during a
specified period of time. ECLs must reflect the present value of cash shortfalls, and the unbiased and probability weighted assessment of a
range of outcomes.
‘Expected Losses’ A regulatory measure of anticipated losses for exposures captured under an Internal Ratings Based (IRB) credit risk
approach for capital adequacy calculations.  It is measured as the Barclays Group’s modelled view of anticipated losses based on Probability
of Default (PD), Loss Given Default (LGD) and Exposure at Default (EAD), with a one-year time horizon.
‘Expert lender models’ Models of risk measures that are used for parts of the portfolio where the risk drivers are specific to a particular
counterparty, but where there is insufficient data to support the construction of a statistical model. These models utilise the knowledge of
credit experts that have in depth experience of the specific customer type being modelled.
‘Exposure’ Generally refers to positions or actions taken by a bank, or consequences thereof, that may put a certain amount of a bank’s
resources at risk.
‘Exposure at Default (EAD)’ The estimation of the extent to which the Barclays Group may be exposed to a customer or counterparty in the
event of, and at the time of, that customer’s or counterparty’s default. At default, the customer may not have drawn the loan fully or may
already have repaid some of the principal, so that exposure may be less than the approved loan limit.
‘External Credit Assessment Institutions (ECAI)’ Institutions whose credit assessments may be used by credit institutions for the
determination of risk weight exposures according to CRR. 
‘External ratings based approach / internal assessment approach (SEC-ERBA / IAA)’ This is a method to calculate risk-weighted
exposure amounts for securitisation positions. Under the SEC-ERBA approach, regulatory capital is assigned to securitisation tranches on the
basis of their external credit rating. The SEC-ERBA approach can also be used for unrated ABCP exposures where the institution has the
regulatory permission to use the Internal Assessment Approach (IAA) to assign a credit rating to the unrated ABCP exposure.
‘Federal Housing Finance Agency (FHFA)’ An independent federal agency in the United States that oversees the secondary mortgage
market and regulates Fannie Mae and Freddie Mac, as well as 11 Federal Home Loan banks. The FHFA also sets the Housing Price Index
(HPI) in the United States. 
‘Federal Reserve Board (FRB)’ The Board of Governors of the Federal Reserve System, commonly known as the Federal Reserve Board, is
responsible for – amongst other things – setting monetary policy in the US.
‘FICC’ Represents Macro (including rates and currency), Credit and Securitised products, part of IB.
‘Financial collateral comprehensive method (FCCM)’ A credit risk mitigation calculation approach which applies volatility adjustments to
the market value of exposure and collateral when calculating RWA values.
‘Financial Conduct Authority (FCA)’ The statutory body responsible for conduct of business regulation and supervision of UK authorised
firms. The FCA also has responsibility for the prudential regulation of firms that do not fall within the PRA’s scope. 
‘Financial crime risk’ The risk that the Group and its associated persons (employees or third parties) commit or facilitate financial crime,
and/or the Group’s products and services are used to facilitate financial crime. Financial crime undermines market integrity and may result
in: harm to clients, customers, counterparties or employees; diminished confidence in financial products and services; damage to the Group’s
reputation; regulatory breaches; and/or financial penalties. 
‘Financial Policy Committee (FPC)’ The BoE’s Financial Policy Committee identifies, monitors and takes action to remove or reduce
systemic risks with a view to protecting and enhancing the resilience of the UK financial system. The FPC also has a secondary objective to
support the economic policy of the UK Government.
‘Financial Services Compensation Scheme (FSCS)’ The UK’s scheme for the compensation of customers of authorised financial services
firms that are unable to pay claims. 
‘Financial Stability Board (FSB)’ An international body that monitors and makes recommendations about the global financial system.  It
promotes international financial stability by coordinating national financial authorities and international standard-setting bodies as they work
toward developing strong regulatory, supervisory and other financial sector policies. It fosters a level playing field by encouraging coherent
implementation of these policies across sectors and jurisdictions.
‘Fitch’ A credit rating agency, including Fitch Ratings Inc. and its affiliated entities. 
‘Forbearance Programmes’ Forbearance programmes assist customers in financial difficulty through agreements to accept less than
contractual amounts due where financial distress would otherwise prevent satisfactory repayment within the original terms and conditions of
the contract. These agreements may be initiated by the customer, Barclays or a third party and include approved debt counselling plans,
minimum due reductions, interest rate concessions and switches from capital and interest repayments to interest-only payments. 
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Glossary of Terms (continued)
‘Foreclosures in Progress’ The process by which a bank initiates legal action against a customer with the intention of terminating a loan
agreement whereby the bank may repossess the property used as collateral for the loan, subject to applicable law, and recover amounts it is
owed.
‘Foreign exchange derivatives’ The Barclays Group’s principal exchange rate-related contracts are forward foreign exchange contracts,
currency swaps and currency options. Forward foreign exchange contracts are agreements to buy or sell a specified quantity of foreign
currency, usually on a specified future date at an agreed rate. Currency swaps generally involve the exchange, or notional exchange, of
equivalent amounts of two currencies and a commitment to exchange interest periodically until the principal amounts are re-exchanged on a
future date. Currency options provide the buyer with the right, but not the obligation, either to purchase or sell a fixed amount of a currency
at a specified exchange rate on or before a future date. As compensation for assuming the option risk, the option writer generally receives a
premium at the start of the option period.
‘Foreign exchange risk’ In the context of DVaR, the impact of changes in foreign exchange rates and volatilities. 
'Foundation Internal Ratings Based (F-IRB)’ See ‘Internal Ratings Based (IRB)’. 
'FTSE 350’ The Financial Times Stock Exchange index comprising the 350 largest companies by capitalisation listed on the London Stock
Exchange.
‘Full time equivalent (FTE)’ Full time equivalent units are the on-job hours paid for employee services divided by the number of ordinary-
time hours normally paid for a full-time staff member when on the job (or contract employees where applicable).
‘Fully loaded’ When a measure is presented or described as being on a fully loaded basis, it is calculated without applying the transitional
provisions set out in Part Ten of CRR.
‘Fundamental Review of the Trading Book (FRTB)’ A comprehensive suite of capital rules developed by the BCBS as part of Basel III and
applicable to banks’ wholesale trading activities.
‘Funded credit protection’ A technique of credit risk mitigation where the reduction of the credit risk on the exposure of an institution
derives from the right of that institution, in the event of the default of the counterparty or on the occurrence of other specified credit events
relating to the counterparty, to liquidate, or to obtain transfer or appropriation of, or to retain certain assets or amounts, or to reduce the
amount of the exposure to, or to replace it with the amount of the difference between the amount of the exposure and the amount of a claim
on the institution.
‘FVOCI’ Fair value through other comprehensive income.
‘FVTPL’ Fair value through profit or loss. 
‘FY23 Investor Update’ An event held in connection with Barclays resegmentation of businesses which was announced on 20 February
2024 and is part of its strategy to become Simpler, Better and more Balanced. Introducing the new segments of Barclays UK, Barclays UK
Corporate Bank, Barclays Private Bank and Wealth Management, Barclays Investment Bank, Barclays US Consumer Bank and Head Office.
‘Gains on acquisitions’ The amount by which an acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent
liabilities, recognised in a business combination, exceeds the cost of the combination. 
‘General Data Protection Regulation (GDPR)’ GDPR (Regulation (EU) 2016/679) is a regulation intended to strengthen and unify data
protection for all individuals within the European Union. GDPR forms part of UK law (UK GDPR) pursuant to the European Union
(Withdrawal) Act 2018, as amended and the supplemental Data Protection Act 2018.
‘General market risk’ The risk of a price change in a financial instrument due to a change in the level of interest rates or owing to a broad
equity market movement unrelated to any specific attributes of individual securities.
‘Global Markets’ Offers clients a full range of liquidity, risk management and financing solutions, ideas and content tailored to their
investment and risk management needs, including execution capabilities across the spectrum of financial products.
‘Global Systemically Important Banks (G-SIBs or G-SIIs)’ Global financial institutions whose size, complexity and systemic
interconnectedness, mean that their distress or failure would cause significant disruption to the wider financial system and economic activity.
The Financial Stability Board and the BCBS publish a list of global systemically important banks. 
‘Grandfathering’ In the context of capital resources, the phasing in of the application of instrument eligibility rules, which allows formerly
compliant capital instruments to be included in regulatory capital, subject to certain thresholds which decrease over the transitional period.
‘Gross charge-off rates’ Represents the balances charged-off to recoveries in the reporting period, expressed as a percentage of average
outstanding balances excluding balances in recoveries. Charge-off to recoveries generally occurs when the collections focus switches from
the collection of arrears to the recovery of the entire outstanding balance, and represents a fundamental change in the relationship between
the bank and the customer. This is a measure of the proportion of customers that have gone into default during the period. 
‘Gross Domestic Product (GDP)’ Measures the total value of goods and services produced in a country within a specific time period.
‘Gross new lending’ New lending advanced to customers during the period. 
‘Gross write-off rates’ Expressed as a percentage and represent balances written off in the reporting period divided by gross loans and
advances held at amortised cost at the balance sheet date.
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Glossary of Terms (continued)
‘Group net interest income excluding Barclays Investment Bank and Head Office’ A measure of Barclays Group net interest income,
excluding the net interest income reported in Barclays Investment Bank and Head Office.
‘G-SII additional leverage ratio buffer (G-SII ALRB)’ A macroprudential buffer that applies to G-SIBs and other major domestic UK
banks and building societies, including banks that are subject to ring-fencing requirements. The G-SII ALRB will be calibrated as 35% of the
combined buffers that apply to the bank.
‘G-SII Buffer’ Common Equity Tier 1 capital required to be held to ensure that G-SIBs build up surplus capital to compensate for the
systemic risk that such institutions represent to the financial system.
‘Guarantee’ Unless otherwise described, an undertaking by a third party to pay a creditor should a debtor fail to do so. It is a form of credit
substitution. 
‘Head Office’ Comprises head office central support, central treasury operations, Barclays Execution Services assets and legacy businesses.
Following the resegmentation announced at the FY23 Investor Update on 20 February 2024, Head Office also includes the German consumer
finance business (sold early Q1 2025), and the Payment acceptance business (rebranded merchant acquiring business), for which a
partnership with Brookfield Asset Management Ltd was announced in April 2025. 
‘High-Net-Worth’ Businesses that provide banking and other services to high net worth customers. 
‘High-quality liquid assets (HQLA)’ Comprise eligible and unencumbered cash or assets that can be converted into cash at little or no loss
of value in private markets, to meet liquidity needs arising from a liquidity stress scenario or event. Among other things, HQLA should be
unencumbered and liquid in markets during a time of stress. These include cash and claims on central governments and central banks.  Please
refer to ‘Level 1 assets’ and ‘Level 2 assets’. 
‘High Risk’ In retail banking, ‘High Risk’ is defined as the subset of up-to-date customers who, either through an event or observed
behaviour, exhibit potential financial difficulty. Where appropriate, these customers are proactively contacted to assess whether assistance is
required.
‘Home loan’ A loan to purchase a residential property. The property is then used as collateral to guarantee repayment of the loan. The
borrower gives the lender a lien against the property and the lender can foreclose on the property if the borrower does not repay the loan per
the agreed terms. Also known as a residential mortgage. 
‘IAASA’ Irish Auditing and Accounting Supervisory Authority.
‘IASB’ International Accounting Standards Board.
‘Identified Impairment (II)’ Specific impairment allowances for financial assets, estimated individually.
‘IFRS’ International Financial Reporting Standards.
‘IFRS 9 transitional arrangements’ Following the application of IFRS 9 as of 1 January 2018, transitional arrangements under which
Article 473a of CRR permits institutions to phase-in the impact on capital and leverage ratios of the impairment requirements under the new
accounting standard. 
‘IHC’ or ‘US IHC’ The intermediate US holding company, Barclays US LLC, which holds most of Barclays’ subsidiaries and assets in the
US.
‘Impairment Allowances’ A provision held on the balance sheet as a result of the raising of a charge against profit for expected losses in the
lending book. An impairment allowance may either be identified or unidentified, and individual or collective. 
‘Income’ Total income, unless otherwise specified. 
‘Incremental Risk Charge (IRC)’ An estimate of the incremental risk arising from rating migrations and defaults for traded debt instruments
beyond what is already captured in specific market risk VaR for the non-correlation trading portfolio.
‘Independent Validation Unit (IVU)’ The function within Barclays responsible for independent review, challenge and approval of all
models.
‘Individual liquidity guidance (ILG)’ Guidance given to a bank about the amount, quality and funding profile of liquidity resources that the
PRA has asked the bank to maintain. 
‘Inflation risk’ In the context of DVaR, the impact of changes in inflation rates and volatilities on cash instruments and derivatives. 
'Inorganic activity' Refers to certain inorganic transactions announced as part of the FY23 Investor Update designed to improve Group
RoTE beyond 2024. In FY24 this included the £220m loss on sale of the performing Italian retail mortgage portfolio, the £9m loss on
disposal from the German consumer finance business and the £26m loss on sale of the non-performing Italian retail mortgage portfolio. This
was offset by the day 1 net profit before tax of £346m from the acquisition of Tesco Bank.
‘Insurance Risk’ The risk of the Barclays Group’s aggregate insurance premiums received from policyholders under a portfolio of insurance
contracts being inadequate to cover the claims arising from those policies.
‘Interchange’ Income paid to a credit card issuer for the clearing and settlement of a sale or cash advance transaction.
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Glossary of Terms (continued)
‘Interest-only home loans’ Under the terms of these loans, the customer makes payments of interest only for the entire term of the mortgage,
although customers may make early repayments of the principal within the terms of their agreement. The customer is responsible for
repaying the entire outstanding principal on maturity, which may require the sale of the mortgaged property.
‘Interest rate derivatives’ Derivatives linked to interest rates. This category includes interest rate swaps, collars, floors options and
swaptions. An interest rate swap is an agreement between two parties to exchange fixed rate and floating rate interest by means of periodic
payments based upon a notional principal amount and the interest rates defined in the contract. Certain agreements combine interest rate and
foreign currency swap transactions, which may or may not include the exchange of principal amounts. A basis swap is a form of interest rate
swap, in which both parties exchange interest payments based on floating rates, where the floating rates are based upon different underlying
reference indices. In a forward rate agreement, two parties agree a future settlement of the difference between an agreed rate and a future
interest rate, applied to a notional principal amount. The settlement, which generally occurs at the start of the contract period, is the
discounted present value of the payment that would otherwise be made at the end of that period.
‘Interest rate risk’ The risk of interest rate volatility adversely impacting the Barclays Group’s NIM. In the context of the calculation of
market risk DVaR, measures the impact of changes in interest (swap) rates and volatilities on cash instruments and derivatives.
‘Interest rate risk in the banking book (IRRBB)’ The risk that the Barclays Group is exposed to capital or income volatility because of a
mismatch between the interest rate exposures of its (non-traded) assets and liabilities.
‘Internal Assessment Approach (IAA)’ One of three types of calculation that a bank with permission to use the Internal Ratings Based
(IRB) approach may apply to securitisation exposures. It consists of mapping a bank's internal rating methodology for credit exposures to
those of an External Credit Assessment Institution (ECAI) to determine the appropriate risk weight based on the ratings based approach. Its
applicability is limited to ABCP programmes related to liquidity facilities and credit enhancement.
‘Internal Capital Adequacy Assessment Process (ICAAP)’ It describes how the Barclays Group identifies, manages and qualifies the risks
to which it is exposed, in pursuit of its business strategy. It assesses whether the quality and quantity of capital is available to absorb capital
losses for the risks the firm undertakes. The capital adequacy is assessed on a point of time basis and on a forward looking basis taking into
account baseline and stressed economic capital conditions. 
'Internal Model Approach (IMA)’ In the context of RWAs, a method for calculating RWAs where the exposure amount has been derived
via the use of a regulator approved internal market risk model. 
'Internal Model Method (IMM)’ In the context of RWAs, a method for calculating RWAs where the exposure amount has been derived via
the use of a regulator approved internal counterparty credit risk model.
‘Internal Ratings Based (IRB)’ An approach under the CRR framework that relies on the bank’s internal models to derive the risk weights.
The IRB approach is divided into two alternative applications, Advanced and Foundation:  Advanced Internal Ratings Based (A-IRB): the
bank uses its own estimates of Probability of Default (PD), Loss Given Default (LGD) and credit conversion factor to model a given risk
exposure.  Foundation Internal Ratings Based (F-IRB): the bank applies its own PD as for A-IRB, but it uses standard parameters for the
LGD and the credit conversion factor. The F-IRB approach is specifically designed for wholesale credit exposures. Hence retail, equity,
securitisation positions and non-credit obligations asset exposures are treated under standardised or A-IRB. 
‘Internal Ratings Based approach (SEC-IRBA)’ This is a method to calculate risk-weighted exposure amounts for securitisation positions.
Under this method, an institution must be able to model regulatory capital requirements for underlying exposures in the securitisation as if
these had not been securitised (‘KIRB’), subject to certain other inputs and criteria.
‘International Corporate Bank’ Provides lending, trade & working capital, liquidity, payments and FX solutions to multinational companies
and financial institutions globally and to FTSE 350 companies in the UK.
‘Invested assets’ Invested assets (held off-balance sheet) represent assets under management and supervision. Uninvested cash held under an
investment mandate and reported within customer deposits is excluded from invested assets.
‘Investment Banking’ Provides clients with strategic advice on mergers and acquisitions (M&A), corporate finance, financial risk
management and equity and debt issuance. As part of its International Corporate Bank offering it also provides lending, trade & working
capital, liquidity, payments and FX solutions to multinational companies and financial institutions globally and to FTSE 350 companies in
the UK. 
‘Investment Banking Fees’ In the context of IB analysis of total income, fees generated from origination activity businesses – including
financial advisory, debt and equity underwriting. 
‘Investment grade’ A debt security, treasury bill or similar instrument with a credit rating of AAA to BBB as measured by external credit
rating agencies. 
‘Investor Compensation Scheme (ICS)’ The Investor Compensation Directive (Directive 97/9/EC) sets out the basis for clients of
investment firms (including banks that carry out investment services) to receive statutory compensation when an authorised investment firm
fails. In Ireland, the Investor Compensation Act 1998 (ICA) provides for the establishment of the Investor Compensation Company DAC
which administers the ICS.
‘IPO’ Initial Public Offering.
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Glossary of Terms (continued)
‘IRB Roadmap’ Contains several EBA technical standards and sets of guidelines developed with the intent to reduce unwarranted variability
across firms in IRB Risk-Weighted Assets for Credit Risk. The PRA required UK firms to implement these changes from 1 January 2022. 
‘ISDA Master Agreement’ The most commonly used master contract for over-the-counter (OTC) derivative transactions internationally. It is
part of a framework of documents, designed to enable OTC derivatives to be documented fully and flexibly. The framework consists of a
master agreement, a schedule, confirmations, definitions booklets, and a credit support annex. The ISDA Master Agreement is published by
the International Swaps and Derivatives Association (ISDA). 
‘Key Risk Scenarios (KRS)’ Key Risk Scenarios are a summary of the extreme potential risk exposure for each key risk in each business and
function, including an assessment of the potential frequency of risk events, the average size of losses and three extreme scenarios. The Key
Risk Scenario assessments are a key input to the Advanced Measurement Approach (AMA) calculation of regulatory and economic capital
requirements.
‘Large exposure’ A large exposure is defined as the total exposure of a bank to a counterparty or group of connected clients, whether in the
banking book or trading book or both, which in aggregate equals or exceeds 10% of the bank's eligible Tier 1 capital.
‘Legal risk', ‘Laws, Rules and Regulations Risk’ or 'LRR risk' The risk of loss or imposition of penalties, damages or fines from the
failure of the firm to meet applicable laws, rules and regulations or contractual requirements or to assert or defend its intellectual property
rights.
‘Lending’ In the context of IB analysis of total income, lending income includes NII, gains or losses on loan sale activity, and risk
management activity relating to the loan portfolio.
‘Letters of credit’ A letter typically used for the purposes of international trade guaranteeing that a debtor’s payment to a creditor will be
made on time and in full. In the event that the debtor is unable to make payment, the bank will be required to cover the full or remaining
amount of the purchase.
‘Level 1 assets’ High-quality liquid assets (HQLA) under local rules implementing the Basel Committee’s Liquidity Coverage Ratio (LCR),
including cash, central bank reserves and higher quality government securities.
‘Level 2 assets’ High-quality liquid assets (HQLA) under local rules implementing the Basel Committee’s Liquidity Coverage Ratio (LCR),
comprising Level 2A assets, including, e.g. lower quality government securities, covered bonds and corporate debt securities, and Level 2B
assets, including, e.g. lower rated corporate bonds, Residential Mortgage-Backed Securities and equities that meet certain conditions.
‘Lifetime expected credit losses’ An assessment of expected losses associated with default events that may occur during the life of an
exposure, reflecting the present value of cash shortfalls over the remaining expected life of the asset.
‘Lifetime Probability’ The likelihood of accounts entering default during the expected remaining life of the asset.
‘Liquidity Coverage Ratio (LCR)’ The ratio of the stock of high-quality liquid assets (HQLA) to expected net cash outflows over the next
30 days.
‘Liquidity Pool’ The Barclays Group liquidity pool comprises cash at central banks and highly liquid collateral specifically held by the
Barclays Group as a contingency to enable the bank to meet cash outflows in the event of stressed market conditions. 
‘Liquidity Risk’ The risk that the Barclays Group is unable to meet its contractual or contingent obligations, or that it does not have the
appropriate amount, tenor and composition of funding and liquidity to support its assets.
‘Liquidity risk appetite (LRA)’ The level of liquidity risk that the Barclays Group chooses to take in pursuit of its business objectives and in
meeting its regulatory obligations.
‘Liquidity Risk Management Framework (the Liquidity Framework)’ The Liquidity Risk Management Framework incorporates liquidity
policies, systems and controls that the Barclays Group has implemented to manage liquidity risk within tolerances approved by the Board
and regulatory agencies. 
‘Litigation and conduct charges’ or ‘Litigation and conduct’ Litigation and conduct charges include regulatory fines, litigation settlements
and conduct-related customer redress.
‘Loan loss rate (LLR)’ Quoted in basis points and represents total impairment charges divided by total gross loans and advances held at
amortised cost (including portfolios reclassified to assets held for sale) at the balance sheet date. 
‘Loan to deposit ratio’ or ‘Loan: deposit ratio’ Total loans and advances at amortised costs divided by deposits at amortised cost.
‘Loan to value (LTV) ratio’ Expresses the amount borrowed against an asset (i.e. a mortgage) as a percentage of the appraised value of the
asset. The ratios are used in determining the appropriate level of risk for the loan and are generally reported as an average for new mortgages
or an entire portfolio. Also see ‘Marked to market (MTM) LTV ratio’. 
‘London Interbank Offered Rate (LIBOR)’ A benchmark interest rate at which banks can borrow funds from other banks in the London
interbank market, currently phased out. 
‘Long Term Incentive Plan (LTIP)’ The Barclays PLC Group Long Term Incentive Plan. 
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Glossary of Terms (continued)
‘Loss Given Default (LGD)’ The percentage of Exposure at Default (EAD) that will not be recovered following default. LGD comprises the
actual loss (the part that is not expected to be recovered), together with the economic costs associated with the recovery process. 
‘Management VaR’ A measure of the potential loss of value arising from unfavourable market movements at a specific confidence level, if
current positions were to be held unchanged for a predefined period. IB uses Management VaR with a two-year equally weighted historical
period, at a 95% confidence level, with a one day holding period. 
‘Mandatory break clause’ In the context of counterparty credit risk, a contract clause that means a trade will be ended on a particular date.
‘Marked to market approach’ A counterparty credit risk exposure calculation approach which uses the current marked to market value of
derivative positions as well as a potential future exposure add-on to calculate an exposure to which a risk weight can be applied. This is also
known as the Current Exposure Method.
‘Marked to market (MTM) LTV ratio’ The loan amount as a percentage of the current value of the asset used to secure the loan. Also see
‘Balance weighted Loan to Value (LTV) ratio’ and ‘Valuation weighted Loan to Value (LTV) ratio’.
‘Market risk’ The risk of loss arising from potential adverse changes in the value of the Barclays Group’s assets and liabilities from
fluctuations in market variables including, but not limited to, interest rates, foreign exchange, equity prices, commodity prices, credit spreads,
implied volatilities and asset correlations. 
‘Master netting agreement’ An agreement that provides for a single net settlement of all financial instruments and collateral covered by the
agreement in the event of the counterparty’s default, bankruptcy or insolvency, resulting in a reduced exposure.
‘Master trust securitisation programme’ A securitisation structure where a trust is set up for the purpose of acquiring a pool of receivables.
The trust issues multiple series of securities backed by these receivables.
‘Material Risk Takers (MRTs)’ Categories of staff whose professional activities have or are deemed to have a material impact on Barclays’
risk profile, as determined in accordance with the European Banking Authority regulatory technical standard on the identification of such
staff.
‘Maximum Distributable Amount (MDA)’ The MDA is a factor representing the available distributable profit of an institution whilst
remaining in excess of its Combined Buffer Requirement (CBR). UK and EU regulations place restrictions on a bank’s dividend, AT1
securities coupon and variable compensation decisions depending on its proximity to meeting the buffer.
‘Medium-Term Notes (MTNs)’ Corporate notes (or debt securities) continuously offered by a company to investors through a broker dealer.
MTN tenors from under 1 year to 30 years. They can be issued with a fixed or floating interest rate or with a more complex calculation of the
interest rate; with a fixed maturity date (non-callable) or with embedded call or put options or early repayment triggers. MTNs are most
generally issued as senior, unsecured debt.
‘Methodology and policy’ In the context of the Capital Risk section of the Barclays PLC Annual Report (or equivalent section in quarterly or
half yearly results), the effect on RWAs of methodology changes driven by regulatory policy changes. 
‘MiFID II’ Refers to either the Markets in Financial Instruments Directive 2014/65/EC and the Markets in Financial Instruments Regulation
600/2014 (as amended), which together are European Union laws that provide harmonised regulation for investment services across the
member states of the European Economic Area, or these rules and regulations as they form part of UK law pursuant to the European Union
(Withdrawal) Act 2018 (as amended), as applicable.
‘Minimum requirement for own funds and eligible liabilities (MREL)’ A European Union-wide requirement under the Bank Recovery and
Resolution Directive for all European banks and investment banks to hold a minimum level of equity and/or loss absorbing eligible liabilities
to ensure the operation of the bail-in tool to absorb losses and recapitalise an institution in resolution, or these rules and regulations as they
form part of UK law pursuant to the UK transposition of the Directive and the European Union (Withdrawal) Act 2018 (as amended). An
institution’s MREL requirement is set by its resolution authority. 
‘Model risk’ The risk of the potential adverse consequences from financial assessments or decisions based on incorrect or misused model
outputs and reports. 
‘Model updates’ In the context of the Capital Risk section of the Barclays PLC Annual Report (or equivalent section in quarterly or half
yearly results), changes in RWAs caused by model implementation, changes in model scope or any changes required to address model
malfunctions. 
‘Model validation’ Process through which models are independently challenged, tested and verified to prove that they have been built,
implemented and used correctly, and that they continue to be fit-for-purpose.
‘Modelled VaR’ In the context of RWAs, market risk calculated using Value at Risk (VaR) models laid down by the CRR and supervised by
the PRA. 
‘Money market funds’ Investment funds typically invested in short-term debt securities such as CP. 
‘Monoline derivatives’ Derivatives with a monoline insurer such as credit default swaps referencing the underlying exposures held.
‘Moody’s’ A credit rating agency, including Moody’s Investors Service, Inc. and its affiliated entities.
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Glossary of Terms (continued)
‘Mortgage Servicing Rights (MSR)’ A contractual agreement in which the right to service an existing mortgage is sold by the original lender
to another party that specialises in the various functions involved with servicing mortgages.
‘Multilateral development banks’ Financial institutions created for the purposes of development, where membership transcends national
boundaries.
‘Net asset value per share’ Calculated by dividing shareholders’ equity, excluding non-controlling interests and other equity instruments, by
the number of issued ordinary shares. 
‘Net Interest Income (NII)’ The difference between interest income on assets and interest expense on liabilities. 
‘Net Interest Margin (NIM)’ Net interest income divided by the sum of average customer assets.
‘Net investment income’ Changes in the fair value of financial instruments designated at fair value, dividend income and the net result on
disposal of available for sale assets.
‘Net new assets under management’ The net inflows and outflows of client balances within discretionary portfolio management and
advisory mandates. Excludes market performance and foreign exchange translation but includes reinvested dividend payments.
‘Net Stable Funding Ratio (NSFR)’ The ratio of available stable funding to required stable funding over a one-year time horizon, assuming
a stressed scenario. The ratio is required to be over 100%. Available stable funding would include items such as equity capital, preferred
stock with a maturity of over one year, or liabilities with a maturity of over one year. The required amount of stable funding is calculated as
the sum of the value of the assets held and funded by the institution, multiplied by a specific required stable funding factor assigned to each
particular asset type, added to the amount of potential liquidity exposure multiplied by its associated required stable funding factor. 
‘Net trading income’ Gains and losses arising from trading positions which are held at fair value, in respect of both market-making and
customer business, together with interest, dividends and funding costs relating to trading activities.
‘Net write-off rate’ Expressed as a percentage and represents balances written off in the reporting period less any post write-off recoveries
divided by gross loans and advances held at amortised cost at the balance sheet date.
‘Net written credit protection’ In the context of leverage exposure, the net notional value of credit derivatives protection sold and credit
derivatives protection bought. 
‘New bookings’ The total of the original balance on accounts opened in the reporting period, including any applicable fees and charges
included in the loan amount.
‘Non-asset backed debt instruments’ Debt instruments not backed by collateral, including government bonds, US agency bonds, corporate
bonds, commercial paper, certificates of deposit, convertible bonds, corporate bonds and issued notes.
‘Non-Traded Market Risk’ The risk that the current or future exposure in the banking book (i.e. non-traded book) will impact the bank's
capital and/or earnings due to adverse movements in Interest or foreign exchange rates.
‘Non-Traded VaR’ Reflects the volatility in the value of the fair value through other comprehensive income (FVOCI) investments in the
liquidity pool which flow directly through capital via the FVOCI reserve. The underlying methodology to calculate non-traded VaR is similar
to Traded Management VaR, but the two measures are not directly comparable. The Non-Traded VaR represents the volatility to capital
driven by the FVOCI exposures. These exposures are in the banking book and do not meet the criteria for trading book treatment.
‘Notch’ A single unit of measurement in a credit rating scale.
‘Notional amount’ The nominal or face amount of a financial instrument, such as a loan or a derivative, that is used to calculate payments
made on that instrument.
‘Open Banking’ The Payment Services Directive (PSD2) and the Open API standards and data sharing remedy imposed by the UK
Competition and Markets Authority following its Retail Banking Market Investigation Order.
‘Operating leverage’ Operating expenses compared to total income less credit impairment charges and other provisions.
‘Operational risk’ The risk of loss to the Barclays Group from inadequate or failed processes or systems, human factors or due to external
events (e.g. fraud) where the root cause is not due to credit or market risks.
‘Operating expenses excluding litigation and conduct’ A measure of total operating expenses excluding litigation and conduct charges.
‘Operating costs’ A measure of total operating expenses excluding litigation and conduct charges and UK regulatory levies.
‘Operational Riskdata eXchange Association (ORX)’ A not-for-profit industry association dedicated to advancing the measurement and
management of operational risk in the global financial services industry.  Barclays is a member of ORX.
‘Origination led’ Focus on high-margin, low-capital fee-based activities and related hedging opportunities. 
‘O-SII Buffer’ CET1 capital required to be held under the UK and EU regimes to ensure that Other Systemically Important Institutions (O-
SIIs) build up surplus capital to compensate for the systemic risk that such institutions represent to the financial system.
‘Other systemically important institutions (O-SII)’ Other systemically important institutions are institutions that are deemed to create risk
to financial stability due to their systemic importance.
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Glossary of Terms (continued)
‘Over-issuance of Securities’ Over-issuance of securities under Barclays Bank PLC’s US shelf registration statements on Form F-3 filed
with the US Securities and Exchange Commission in 2018 and 2019.
‘Over-the-counter (OTC) derivatives’ Derivative contracts that are traded (and privately negotiated) directly between two parties. They
offer flexibility because, unlike standardised exchange-traded products, they can be tailored to fit specific needs.
‘Overall capital requirement’ The overall capital requirement is the sum of capital required to meet the total of a Pillar 1 requirement, a
Pillar 2A requirement, a Global Systemically Important Institution (G-SII) buffer, a Capital Conservation Buffer (CCB) and a
Countercyclical Capital Buffer (CCyB).
‘Own credit’ The effect of changes in the Barclays Group’s own credit standing on the fair value of financial liabilities. 
‘Own funds’ The sum of Tier 1 and Tier 2 capital.
‘Own funds and eligible liabilities ratio’ A risk-based ratio representing the Own funds and eligible liabilities of the institution expressed as
a percentage of total RWAs.
‘Owner occupied mortgage’ A mortgage where the intention of the customer at origination was to occupy the property.
'Partner profit share' Payments made to partners based on the financial performance of the credit card portfolios.
‘Past due items’ Refers to loans where the borrower has failed to make a payment when due under the terms of the loan contract.
‘Payment Protection Insurance (PPI) redress’ Provision for the settlement of PPI mis-selling claims and related claims management costs. 
‘Pension Risk’ The risk of the Barclays Group’s earnings and capital being adversely impacted by the Barclays Group’s defined benefit
obligations increasing or the value of the assets backing these defined benefit obligations decreasing due to changes in both the level and
volatility of prices.
‘Performance costs’ The accounting charge recognised in the period for performance awards. For deferred incentives and long-term
incentives, the accounting charge is spread over the relevant periods in which the employee delivers service. 
‘Period end allocated tangible equity’ Allocated tangible equity is calculated as 13.5% (2024: 13.5%) of RWAs for each business, adjusted
for capital deductions, excluding goodwill and intangible assets, reflecting assumptions the Barclays Group uses for capital planning
purposes. Head Office allocated tangible equity represents the difference between the Barclays Group’s tangible shareholders’ equity and the
amounts allocated to businesses. 
‘Period end tangible shareholder’s equity’ (for Barclays Group) Shareholders' equity attributable to ordinary shareholders of the parent,
adjusted for the deduction of intangible assets and goodwill.
‘Period end tangible shareholder’s equity (for businesses)’ Allocated tangible equity is calculated as 13.5% (2024: 13.5%) of RWAs for
each business, adjusted for capital deductions, excluding goodwill and intangible assets, reflecting the assumptions the Barclays Group uses
for capital planning purposes. Head Office allocated tangible equity represents the difference between the Barclays Group’s tangible
shareholders’ equity and the amounts allocated to businesses.
‘Personal Banking’ One of three segments within Barclays UK. The business within the UK that offers retail solutions to help customers
with their day-to-day banking needs.
‘Pillar 1 requirements’ The minimum regulatory capital requirements under CRR, covering credit (including counterparty credit) risk,
market risk operational risk, settlement risk and CVA. 
‘Pillar 2A requirements’ The additional regulatory capital requirement to meet risks not captured under Pillar 1 requirements. These
requirements are the outcome of the bank’s ICAAP and the complementary supervisory review and evaluation carried out by the relevant
regulator.
‘Pillar Two’ The UK implemented Pillar Two legislation in the Finance (No.2) Act 2023 to introduce the OECD’s global minimum tax rules
for accounting periods beginning on or after 31 December 2023. The EU Minimum Tax Directive (Pillar Two) (Council Directive (EU)
2022/2523) entered into force on 23 December 2022 and requires all member states to apply a Qualifying Domestic Minimum Top-up Tax
(QDMTT) to in scope multi-national groups within the EU. 
‘Post-Model Adjustment (PMA)’ In the context of Basel models, a PMA is a short-term increase in regulatory capital applied at portfolio
level to account for model input data deficiencies, inadequate model performance or changes to regulatory definitions (e.g. definition of
default) to ensure the model output is accurate, complete and appropriate.
‘Potential Future Exposure (PFE) on derivatives’ A regulatory calculation in respect of the Barclays Group’s potential future credit
exposure on both exchange traded and OTC derivatives, calculated by assigning a standardised percentage (based on the underlying risk
category and residual trade maturity) to the gross notional value of each contract.
‘PRA waivers’ PRA approvals which modify or waive existing rules. Waivers are specific to an organisation and require applications being
submitted to and approved by the PRA.
‘Primary securitisations’ The issuance of securities (bonds and commercial papers) for fund-raising.
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‘Primary Stress Tests’ In the context of Traded Market Risk and Stress Testing, Primary Stress Tests apply stress moves to key liquidity risk
factors for each of the major trading asset classes.
‘Prime Services’ Involves financing of fixed income and equity positions using Repo and stock lending facilities. The Prime Services
business also provides brokerage facilitation services for hedge fund clients offering execution and clearance facilities for a variety of asset
classes. 
‘Principal’ In the context of a debt liability, the total amount borrowed, or the part of the amount borrowed which remains unpaid (excluding
interest). 
‘Principal Risks’ The principal risks affecting the Barclays Group, as described in the Risk Review section of the Barclays PLC Annual
Report.
‘Private equity investments’ Investments in equity securities in operating companies not quoted on a public exchange. Investment in private
equity often involves the investment of capital in private companies or the acquisition of a public company that results in the delisting of
public equity. Capital for private equity investment is raised by retail or institutional investors and used to fund investment strategies such as
leveraged buyouts, venture capital, growth capital, distressed investments and mezzanine capital. 
‘Pro-cyclicality’ Movements in financial variables (including capital requirements) following natural fluctuations in the economic cycle,
where the subsequent impact on lending or other market behaviours acts as an amplification of the economic cycle by the financial sector.
‘Probability of Default (PD)’ The likelihood that a loan will not be repaid and will fall into default. PD may be calculated for each client
who has a loan (normally applicable to wholesale customers/clients) or for a portfolio of clients with similar attributes (normally applicable
to retail customers). To calculate PD, Barclays assesses the credit quality of borrowers and other counterparties and assigns them an internal
risk rating. Multiple rating methodologies may be used to inform the rating decision on individual large credits, such as internal and external
models, rating agency ratings, and for wholesale assets, market information such as credit spreads. For smaller credits, a single source may
suffice such as the result from an internal rating model.
‘Product structural hedge’ An interest rate hedge put in place to reduce earnings volatility on product balances with instant access (such as
non-interest bearing current accounts and managed rate deposits) and to smoothen the income over a medium/long term.
‘Profit before impairment’ Calculated by excluding credit impairment charges or releases from profit before tax.
‘Properties in Possession held as ‘Loans and Advances to Customers’ Properties in the UK and Italy where the customer continues to
retain legal title but where the bank has enforced the possession order as part of the foreclosure process to allow for the disposal of the asset
or the court has ordered the auction of the property.
‘Properties in Possession held as ‘Other Real Estate Owned’ Properties in South Africa where the bank has taken legal ownership of the
title as a result of purchase at an auction or similar and treated as ‘Other Real Estate Owned’ within other assets on the bank’s balance sheet.
‘Proprietary trading’ When a bank, brokerage or other financial institution trades on its own account, at its own risk, rather than on behalf
of customers, so as to make a profit for itself. 
‘Prudential Regulation Authority (PRA)’ The PRA is part of the BoE and regulates and supervises banks, building societies, insurers and a
small number of significant investment banks in the UK.
‘Prudential Valuation Adjustment (PVA)’ A calculation which adjusts the accounting values of positions held on the balance sheet at fair
value to comply with regulatory valuation standards, which place greater emphasis on the inherent uncertainty around the value at which a
trading book position could be exited.
‘Public benchmark’ Unsecured medium-term notes issued in public syndicated transactions. 
‘Qualifying central bank claims’ An amount calculated in line with the PRA rules allowing banks to exclude claims on the central bank
from the calculation of the leverage exposure measure, as long as these amounts are matched by liabilities denominated in the same currency
and of identical or longer maturity.   
‘Qualifying Revolving Retail Exposure (QRRE)’ In the context of the IRB approach to credit risk RWA calculations, an exposure meeting
the criteria set out in Article 154(4) of UK CRR and Article 147(5a) of EU CRR (as applicable). It includes most types of credit card
exposure. 
‘Rates’ In the context of IB income analysis, trading revenue relating to government bonds and interest rate derivatives.
‘Re-aging’ The returning of a delinquent account to up-to-date status without collecting the full arrears (principal, interest and fees).
‘Real Estate Mortgage Investment Conduits (REMICs)’ An entity that holds a fixed pool of mortgages and that is separated into multiple
classes of interests for issuance to investors.
‘Recovery book’ Represents the total amount of exposure which has been transferred to recovery units who set and implement strategies to
recover the Barclays Group’s exposure. 
‘Recovery book Impairment Coverage Ratio’ Impairment allowance held against recoveries balances expressed as a percentage of balance
in recoveries. 
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Glossary of Terms (continued)
‘Recovery book proportion of outstanding balances’ Represents the amount of recoveries (gross month-end customer balances of all
accounts that have charged-off) as at the period end compared to total outstanding balances. The size of the recovery book would ultimately
have an impact on the overall impairment requirement on the portfolio. Balances in recovery will decrease if assets are written-off, amounts
are collected, or assets are sold to a third party (i.e. debt sale).
‘Regulatory capital’ The amount of capital that a bank holds to satisfy regulatory requirements. 
‘Renegotiated loans’ Loans are generally renegotiated either as part of an ongoing customer relationship or in response to an adverse change
in the circumstances of the borrower. In the latter case, renegotiation can result in an extension of the due date of payment or repayment
plans under which the Barclays Group offers a concessionary rate of interest to genuinely distressed borrowers. This will result in the asset
continuing to be overdue, and individually impaired if the renegotiated payments of interest and principal will not recover the original
carrying amount of the asset. In other cases, renegotiation will lead to a new agreement, which is treated as a new loan.
‘Repurchase agreement (Repo)’ or ‘Reverse repurchase agreement (Reverse repo)’ Arrangements that allow counterparties to use
financial securities as collateral for an interest bearing cash loan. The borrower agrees to sell a security to the lender subject to a commitment
to repurchase the asset at a specified price on a given date. For the party selling the security (and agreeing to repurchase it in the future), it is
a repurchase agreement or repo; for the counterparty to the transaction (buying the security and agreeing to sell in the future), it is a reverse
repurchase agreement or reverse repo. 
‘Reputation risk’ The risk that an action, transaction, investment or event will reduce trust in the Barclays Group’s integrity and competence
by clients, counterparties, investors, regulators, employees or the public.
‘Residential Mortgage-Backed Securities (RMBS)’ Securities that represent interests in a group of residential mortgages. Investors in these
securities have the right to cash received from future mortgage payments (interest and/or principal). 
‘Residual maturity’ The remaining contractual term of a credit obligation associated with a credit exposure.
‘Restructured loans’ Comprises loans where, for economic or legal reasons related to the debtor’s financial difficulties, a concession has
been granted to the debtor that would not otherwise be considered. Where the concession results in the expected cash flows discounted at the
original effective interest rate being less than the loan’s carrying value, an impairment allowance will be raised. 
‘Retail Loans’ Loans to individuals or small and medium sized enterprises rather than to financial institutions and larger businesses. It
includes both secured and unsecured loans such as mortgages and credit card balances, as well as loans to certain smaller business customers,
typically with exposures up to £3 million or with an annual turnover of up to £5 million. 
‘Return on average Risk Weighted Assets (RoRWA)’ Statutory profit after tax as a proportion of average RWAs. 
‘Return on average tangible shareholders’ equity (RoTE)’ (for Barclays Group) Annualised Group attributable profit, as a proportion of
average shareholders’ tangible equity.
‘Return on average tangible shareholders’ equity (RoTE)’ (for businesses) Annualised business attributable profit, as a proportion of that
business's average allocated tangible equity.
‘Risk appetite’ The level of risk that Barclays is prepared to accept whilst pursuing its business strategy, recognising a range of possible
outcomes as business plans are implemented.
‘Risks not in VaR (RNIVs)’ Refers to all the key market risks which are not captured or not well captured within the VaR model framework.
‘Risk weighted assets (RWAs) / Risk weighted exposure amounts (RWEAs)’ A measure of a bank’s assets adjusted for their associated
risks. Risk weightings are established in accordance with the Basel framework as implemented in local law.
‘RWA Flow / movements in RWAs’
Book size/Asset size
Credit risk and counterparty risk (including CVA)
This represents RWA movements driven by changes in the size and composition of underlying positions, measured using EAD values for
existing portfolios over the period. This includes, but is not exclusive to:
•new business and maturing loans
•changes in product mix and exposure growth for existing portfolios
•book size reductions owing to risk mitigation and write-offs.
Market risk
This represents RWA movements owing to the changes in risk level i.e. trading positions and volumes driven by business activity.
Book quality/Asset quality
Credit risk and counterparty risk (including CVA)
This represents RWA movements driven by changes in the underlying credit quality and recoverability of portfolios and reflected through
model calibrations or realignments where applicable. This includes, but is not exclusive to:
•PD migration and LGD changes driven by economic conditions
•ratings migration for standardised exposures
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Glossary of Terms (continued)
Market risk
This is the movement in RWAs owing to changing risk levels in the trading book caused by fluctuations in market conditions.
Model updates
Credit risk and counterparty risk (including CVA)
This is the movement in RWAs as a result of both internal and external model updates. This includes, but is not exclusive to:
•updates to existing model inputs driven by both internal and external review
•model enhancements to improve models performance
Market risk
This is the movement in RWAs reflecting change in model scope, changes to market data levels, volatilities, correlations, liquidity and
ratings used as input for the internal modelled RWA calculations.
Methodology and policy
Credit risk and counterparty risk (including CVA)
This is the movement in RWAs as a result of both internal and external methodology, policy and regulatory changes. This includes, but is not
exclusive to:
•updates to RWA calculation methodology, communicated by the regulator
•the implementation of credit risk mitigation to a wider scope of portfolios
Market risk
This is the movement in RWAs as a result of both internal and external methodology, policy and regulatory changes for market risk.
Acquisitions and disposals
This is the movement in RWAs as a result of the disposal or acquisition of business operations impacting the size of banking and trading
portfolios.
Foreign exchange movements
This is the movement in RWAs as a result of changes in the exchange rate between the functional currency of the Barclays business area or
portfolio and our presentational currency for consolidated reporting. It should be noted that foreign exchange movements shown in RWA
flow or movements in RWAs tables do not include the impact of foreign exchange for the counterparty credit risk or market risk RWAs.
Other
This is the movement in RWAs driven by items that cannot be reasonably assigned to the other driver categories. In relation to market risk
RWAs, this includes changes in measurement that are not driven by methodology, policy or model updates.
‘Sarbanes-Oxley requirements’ The Sarbanes-Oxley Act 2002 (SOX), which was introduced by the government of the United States to
safeguard against corporate governance scandals.
‘Secondary Stress Tests’ Secondary Stress Tests are used in measuring potential losses arising from illiquid market risks that cannot be
hedged or reduced within the time period covered in Primary Stress Tests.
‘Second Lien’ Debt that is issued against the same collateral as higher lien debt but that is subordinate to such higher lien debt. In the case of
default, compensation for this debt will only be received after the first lien has been repaid and thus represents a riskier investment than the
first lien. 
‘Secured Overnight Financing Rate (SOFR)’ A broad measure of the cost of borrowing cash overnight collateralised by US Treasury
securities in the Repo market. 
‘Securities Financing Transactions (SFT)’ In the context of RWAs, any of the following transactions: a repurchase transaction, a securities
or commodities lending or borrowing transaction, or a margin lending transaction whereby cash collateral is received or paid in respect of the
transfer of a related asset. 
‘Securities Financing Transactions adjustments’ In the context of a bank's leverage ratio, a regulatory add-on calculated as exposure less
collateral, taking into account master netting agreements.
‘Securities lending arrangements’ Arrangements whereby securities are legally transferred to a third party subject to an agreement to return
them at a future date. The counterparty generally provides collateral against non-performance in the form of cash or other assets.
‘Securitisation’ Typically, a process by which debt instruments, such as mortgage loans or credit card balances, are aggregated into a pool,
which is used to back new securities. A company sells these pools of assets to a special purpose vehicle (SPV) which then issues securities
backed by the assets. This allows the credit quality of the assets to be separated from the credit rating of the original borrower.
‘Set-off clauses’ In the context of counterparty credit risk, contract clauses that allow Barclays to set off amounts owed to us by a
counterparty against amounts owed by us to the counterparty.
‘Settlement balances’ Receivables or payables recorded between the date (the trade date) a financial instrument (such as a bond) is sold,
purchased or otherwise closed out, and the date the asset is delivered by or to the entity (the settlement date) and cash is received or paid.
‘Settlement Netting’ Netting approach used in the calculation of the leverage exposure measure whereby firms may calculate their exposure
value of regular way purchases and sales awaiting settlement.
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Glossary of Terms (continued)
‘Settlement risk’ The risk that settlement in a transfer system will not take place as expected, usually owing to a party defaulting on one or
more settlement obligations.
‘Significant Increase in Credit Risk (SICR)’ Barclays assesses when a significant increase in credit risk has occurred based on quantitative
and qualitative assessments.
‘Single Resolution Board (SRB)’ The Single Resolution Board is the central resolution authority within the European Banking Union,
established to ensure an orderly resolution of failing banks with minimal impact on the economy and public finances. It was created in 2015
as part of the broader banking union reforms and acts as the bank resolution authority for a subset of banks in the euro area. The SRB's
mission is to avoid future bailouts by placing the burden of resolution on the banks themselves.
‘Single Resolution Fund (SRF)’ is an emergency fund that may be used as part of the SRM. Institutions that come within the scope of the
SRMR are required to make ex-ante contributions to the SRF calculated by the SRB (in accordance with the SRMR) on an annual basis
‘Single Resolution Mechanism Regulation (SRMR)’ The Single Resolution Mechanism Regulation (Regulation 806/2014) established the
single resolution mechanism (SRM), which is comprised of the Single Resolution Board (SRB) and the National Resolution Authorities of
participating countries. The purpose of the SRMR is to ensure an orderly resolution of failing banks with minimal costs for taxpayers and to
the real economy. 
‘Single Supervisory Mechanism (SSM)’ The Single Supervisory Mechanism is a framework for the prudential supervision of credit
institutions located in EU member states participating in European Banking Union, primarily overseen by the European Central Bank (ECB)
and also comprising the national competent authorities of the participating member states. It aims to ensure the safety and stability of the
European banking system by coordinating the supervision of significant institutions across member states.
‘Slotting’ Slotting is internal Barclays terminology for what is known as “Specialised Lending” in the IRB approach. A standard set of rules
is required to be used in credit risk RWA calculations, based upon an assessment of factors such as the financial strength of the counterparty.
The requirements for the application of the Specialised Lending approach are detailed in Article 153(5) of CRR.
‘Small and Medium-Sized Enterprises (SME)’ An enterprise which employs fewer than 250 persons and which has an annual turnover
which does not exceed EUR 50 million, and / or an annual balance sheet total not exceeding EUR 43 million. Within the SME category, a
small enterprise is defined as an enterprise which employs fewer than 50 persons and whose annual turnover and/or annual balance sheet
total does not exceed EUR 10 million.  This is defined in accordance with Commission Recommendation 2003/361/EC of 6 May 2003
concerning the definition of micro, small and medium sized enterprises.
‘Software intangibles benefit’ A benefit introduced as part of the EU response package to the COVID-19 pandemic and subsequently
reversed in the UK. Since 1 January 2022, software assets are fully deducted from CET 1 capital under UK rules. 
‘Sovereign exposure(s)’ Exposures to central governments, including holdings in government bonds and local government bonds. 
‘Special purpose entity’ A legally separate vehicle established to carry out a specific financial or operational objective, such as isolating risk
or facilitating securitisation. It is typically structured to be bankruptcy-remote, ensuring its obligations remain independent of the financial
position of the sponsoring organisation. SPEs may be subsidiaries or orphan entities, depending on the intended legal and accounting
treatment. 
‘Specific market risk’ A risk that is due to the individual nature of an asset and can potentially be diversified or the risk of a price change in
an investment due to factors related to the issuer or, in the case of a derivative, the issuer of the underlying investment.
‘Spread risk’ Measures the impact of changes to the swap spread, i.e. the difference between swap rates and government bond yields.
‘Stage 1’ This represents financial instruments where the credit risk of the financial instrument has not increased significantly since initial
recognition. Stage 1 financial instruments are required to recognise a 12-month expected credit loss allowance.
‘Stage 2’ This represents financial instruments where the credit risk of the financial instrument has increased significantly since initial
recognition. Stage 2 financial instruments are required to recognise a lifetime expected credit loss allowance.
‘Stage 3’ This represents financial instruments where the financial instrument is considered impaired. Stage 3 financial instruments are
required to recognise a lifetime expected credit loss allowance.
‘Standard & Poor’s’ A credit rating agency, including S&P Global Inc. and its affiliated entities.
‘Standardised Approach’ / ‘STD’ A method of calculating RWAs that relies on a mandatory framework set by the regulator to derive risk
weights based on counterparty type and credit rating.
‘Standardised Approach (SEC-SA)’ This is a method to calculate risk-weighted exposure amounts for securitisation positions. Under this
method, an institution must be able to calculate regulatory capital requirements per standardised approach for underlying exposures in the
securitisation as if these had not been securitised (‘KSA’), subject to certain other inputs and criteria.
‘Standby facilities, credit lines and other commitments’ Agreements to lend to a customer in the future, subject to certain conditions. Such
commitments are either made for a fixed period, or have no specific maturity but are cancellable by the lender subject to notice requirements.
‘Statutory’ Line items of income, expense, profit or loss, assets, liabilities or equity stated in accordance with the requirements of the UK
Companies Act 2006 and the requirements of IFRS.
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Glossary of Terms (continued)
‘Statutory return on average shareholders’ equity’ Statutory profit after tax attributable to ordinary shareholders as a proportion of average
shareholders’ equity. 
‘Sterling Over Night Index Average (SONIA)’ A risk free interest rate that reflects banks’ and building societies’ wholesale overnight
funding rates in the sterling unsecured market administrated and calculated by the BoE.
‘Stress Testing’ A process which involves identifying possible future adverse events or changes in economic conditions that could have
unfavourable effects on the Barclays Group (either financial or non-financial), assessing the Barclays Group’s ability to withstand such
changes, and identifying management actions to mitigate the impact.
‘Stressed Value at Risk (SVaR)’ An estimate of the potential loss arising from a 12-month period of significant financial stress calibrated to
99% confidence level over a 10-day holding period.
‘Structural cost actions (SCA)’ Cost actions taken to improve future financial performance.
‘Structural FX’ Foreign currency positions taken to hedge against the adverse effect of exchange rates on capital ratios.  Under Article
352(2) of UK CRR the PRA may permit banks to exclude such Structural FX positions from the calculation of its market risk RWAs. On 15
December 2021 the PRA issued Barclays this permission, taking effect from 31 December 2021.  Any FX positions that are in excess of what
is required to hedge the adverse effects of exchange rates on the bank’s capital ratio are not in scope of this exemption and will therefore be
captured under the standardised market risk approach. 
‘Structural hedge’ or ‘hedging’ An interest rate hedge in place to reduce earnings volatility and to smooth the income over a medium/long
term on positions that exist within the balance sheet and do not re-price in line with market rates. See also ‘Equity structural hedge’ and
‘Product structural hedge’. 
‘Structural model of default’ A model based on the assumption that an obligor will default when its assets are insufficient to cover its
liabilities.
‘Structured credit’ Includes the legacy structured credit portfolio primarily comprising derivative exposures and financing exposures to
structured credit vehicles.
‘Structured entity’ 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.
‘Structured finance or structured notes’ A structured note is an investment tool that pays a return linked to the value or level of a specified
asset or index and sometimes offers capital protection if the value declines. Structured notes can be linked to equities, interest rates, funds,
commodities and foreign currency.
‘Sub-prime’ Sub-prime is defined as loans to borrowers typically having weakened credit histories that include payment delinquencies and
potentially more severe problems such as court judgments and bankruptcies. They may also display reduced repayment capacity as measured
by credit scores, high debt-to-income ratios, or other criteria indicating heightened risk of default.
‘Subordinated liabilities’ Liabilities which, in the event of insolvency or liquidation of the issuer, are subordinated to the claims of
depositors and other creditors of the issuer. 
‘Supranational bonds’ Bonds issued by an international organisation, where membership transcends national boundaries (e.g. the European
Union or World Trade Organisation).
‘Synthetic Securitisation Transactions’ Securitisation transactions effected through the use of derivatives.
‘Tangible Net Asset Value (TNAV)’ Shareholders’ equity excluding non-controlling interests adjusted for the deduction of intangible assets
and goodwill. 
‘Tangible Net Asset Value per share’ Calculated by dividing shareholders’ equity, excluding non-controlling interests and other equity
instruments, less goodwill and intangible assets, by the number of issued ordinary shares. 
‘Tangible shareholders’ equity’ Shareholders’ equity excluding non-controlling interests and other equity instruments adjusted for the
deduction of intangible assets and goodwill. 
‘Term premium’ Additional interest required by investors to hold assets with a longer period to maturity. 
‘Tesco Bank’ The retail banking business acquired from Tesco Personal Finance plc on 1 November 2024, which includes credit cards,
unsecured personal loans, savings and operating infrastructure.
‘The Standardised Approach (TSA)’ An approach used to quantify required capital for operational risk. Under TSA, banks are required to
hold regulatory capital for operational risk equal to the annual average, calculated over a rolling three-year period, of the relevant income
indicator (across all business lines), multiplied by a supervisory defined percentage factor by business lines.
‘The three lines of defence’ The three lines of defence operating model enables Barclays to separate risk management activities between
those client facing areas of the Barclays Group and associated support functions responsible for identifying risk, operating within applicable
limits and escalating risk events (first line); colleagues in Risk and Compliance who establish the limits, rules and constraints under which
the first line operates and monitor their performance against those limits and constraints (second line); and, colleagues in Internal Audit who
provide assurance to the Board and Executive Management over the effectiveness of governance, risk management and control over risks
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Glossary of Terms (continued)
(third line). The Legal function does not sit in any of the three lines, but supports them all. The Legal function is, however, subject to
oversight from Risk and Compliance with respect to its own Operational and Compliance Risks, as well as with respect to the Legal Risk to
which Barclays is exposed.
‘Third country’ As defined in CRR, a country or territory outside the United Kingdom.
‘Third Party Service Providers (TPSP)’ Third Party Service Provider means any entity that has entered an arrangement with Barclays in
order to provide business functions, activities, goods and/or services to Barclays.
‘Through-the-cycle’ A long-run average through a full economic cycle.
‘Tier 1 capital’ The sum of the Common Equity Tier 1 (CET1) capital and Additional Tier 1 (AT1) capital.
‘Tier 1 capital ratio’ The ratio which expresses Tier 1 capital as a percentage of RWAs under CRR.
‘Tier 2 (T2) capital’ A type of capital as defined in CRR principally composed of capital instruments, subordinated loans and share premium
accounts where qualifying conditions have been met.
‘Tier 2 (T2) securities’ Securities that are treated as Tier 2 (T2) capital.
‘Total balances on forbearance programmes coverage ratio’ Impairment allowance held against forbearance balances expressed as a
percentage of balance in forbearance.
‘Total capital ratio’ Total regulatory capital as a percentage of RWAs.
‘Total Loss Absorbing Capacity (TLAC)’ A standard published by the FSB which is applicable to G-SIBs and requires a G-SIB to hold a
prescribed minimum level of instruments and liabilities that should be readily available for bail-in within resolution to absorb losses and
recapitalise the institution. See also ‘Minimum requirement for own funds and eligible liabilities (MREL)’. 
‘Total outstanding balance’ In retail banking, total outstanding balance is defined as the gross month-end customer balances on all accounts,
including accounts charged off to recoveries.
‘Total return swap’ An instrument whereby the seller of protection receives the full return of the asset, including both the income and
change in the capital value of the asset. The buyer of the protection in return receives a predetermined amount.
‘Traded Market Risk’ The risk of a reduction to earnings or capital due to volatility of trading book positions.
‘Trading book’ All positions in financial instruments and commodities held by an institution either with trading intent, or in order to hedge
positions held with trading intent.
‘Traditional Securitisation Transactions’ Securitisation transactions in which an underlying pool of assets generates cash flows to service
payments to investors.
‘Transitional’ When a measure is presented or described as being on a transitional basis, it is calculated in accordance with the transitional
provisions set out in CRR.
‘Treasury and Capital Risk’ This comprises of Liquidity Risk, Capital Risk and Interest Rate Risk in the banking book.
‘Twelve month expected credit losses’ The portion of the lifetime ECL arising if default occurs within 12 months of the reporting date (or
shorter period if the expected life is less than 12 months), weighted by the probability of said default occurring.
‘Twelve month PD’ The likelihood of accounts entering default within 12 months of the reporting date.
‘Unencumbered’ Assets not used to secure liabilities or otherwise pledged. 
‘United Kingdom (UK)’ Geographic segment where Barclays operates comprising the UK. 
‘UK bank levy’ A levy that applies to UK banks, building societies and the UK operations of foreign banks. The levy is payable based on a
portion of the UK chargeable equity and liabilities of the bank on its balance sheet date.
‘UK Cards’ Suite of credit cards offered to individual consumers located in the UK to suit their borrowing needs e.g. purchase spend,
balance transfer, or rewards. This includes the Tesco Bank cards.
‘UK Personal Loans’ Individual unsecured personal loans predominantly recruited from the Group’s current account base in the UK. This
includes the Tesco Bank loans portfolio.
‘UK CRR’ Regulation (EU) No 575/2013, as amended, as it forms part of UK law by virtue of the European Union (Withdrawal) Act 2018,
as amended. UK CRR prescribes prudential requirements, including minimum capital requirements, for UK banks and certain other entities. 
‘UK leverage exposure’ Calculated as per the PRA Rulebook, where the exposure calculation also includes the FPC’s recommendation to
allow banks to exclude claims on the central bank from the calculation of the leverage exposure measure, as long as these are matched by
liabilities denominated in the same currency and of identical or longer maturity. 
‘UK leverage ratio’ As per the PRA Rulebook, means a bank’s Tier 1 capital divided by its total exposure measure, with this ratio expressed
as a percentage.
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on form 20-F
500
Glossary of Terms (continued)
‘UK regulatory levies’ Comprises the BoE levy scheme and the UK bank levy.
‘Unfunded credit protection’ A technique of credit risk mitigation where the reduction of the credit risk on the exposure of an institution
derives from the obligation of a third party to pay an amount in the event of the default of the borrower or the occurrence of other specified
credit events.
‘US Partner Portfolio’ Barclays co-branded credit card programmes with companies across various sectors including but not limited to
travel, entertainment and retail.
‘US Residential Mortgage-Backed Securities’ Securities that represent interests in a group of US residential mortgages. 
‘Valuation weighted Loan to Value (LTV) ratio’ In the context of credit risk disclosures on secured home loans, a means of calculating
marked to market LTVs derived by comparing total outstanding balance and the value of total collateral we hold against these balances.
Valuation weighted Loan to Value ratio is calculated using the following formula: LTV = total outstandings in portfolio/total property values
of total outstandings in portfolio.
‘Value at Risk (VaR)’ A measure of the potential loss of value arising from unfavourable market movements at a specific confidence level
and within a specific timeframe.
‘Weighted off balance sheet commitments’ Regulatory add-ons to the leverage exposure measure based on credit conversion factors used in
the Standardised Approach to credit risk.
‘Wholesale loans’ or ‘wholesale lending’ Lending to larger businesses, financial institutions and sovereign entities. 
‘WM&I’ The Wealth Management & Investments business, which was transferred from Barclays UK to PBWM on 1 May 2023.
‘Working Group on Sterling Risk-Free Reference Rates (RFRWG)’ A group mandated with catalysing a broad-based transition to using
SONIA as the primary sterling interest rate benchmark in bond, loan and derivatives markets.
‘Write-off (gross)’ The point where it is determined that an asset is irrecoverable, or it is no longer considered economically viable to try to
recover the asset or it is deemed immaterial or full and final settlement is reached and the shortfall written off. In the event of write-off, the
customer balance is removed from the balance sheet and the impairment allowance held against the asset is released. Net write-offs represent
gross write-offs less post write-off recoveries. 
‘Wrong-way risk’ Arises in a trading exposure when there is significant correlation between the underlying asset and the counterparty,
which in an event of default would lead to a significant mark to market loss. When assessing the credit exposure of a wrong-way trade,
analysts take into account the correlation between the counterparty and the underlying asset as part of the sanctioning process. 
Strategy
Shareholder
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Financial
Statements
Barclays PLC
Annual Report 2025
on Form 20-F
501
Exhibit Index
EXHIBIT INDEX
Exhibit
Description
1.1
2.1
Long Term Debt Instruments: Barclays PLC is not party to any single instrument relating to long-term debt pursuant to which a total amount of
securities exceeding 10% of its total assets (on a consolidated basis) is authorised to be issued. Barclays PLC hereby agrees to furnish to the
Securities and Exchange Commission (the “Commission”), upon its request, a copy of any instrument defining the rights of holders of its long-
term debt or the rights of holders of the long-term debt of any of its subsidiaries for which consolidated or unconsolidated financial statements are
required to be filed with the Commission.
2.2
4.1
4.2
4.3
4.4
4.5
4.6
4.9
4.10
4.11
4.12
4.13
4.14
4.15
4.16
4.17
4.18
4.19
8.1
11.2
12.1
13.1
15.1
97.1
99.1
101.INS
Inline XBRL Instance Document - the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within
the Inline XBRL document
101.SCH
Inline XBRL Taxonomy Extension Schema
101.CAL
Inline XBRL Taxonomy Extension Schema Calculation Linkbase
101.DEF
Inline XBRL Taxonomy Extension Schema Definition Linkbase
101.LAB
Inline XBRL Taxonomy Extension Schema Label Linkbase
101.PRE
Inline XBRL Taxonomy Extension Schema Presentation Linkbase
104
Cover Page Interactive Data File (formatted as inline XBRL and contained in Exhibit 101)
Strategy
Shareholder
information
Climate and
sustainability report
Governance
Risk
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Financial
review
Financial
Statements
Barclays PLC
Annual Report 2025
on Form 20-F
502
Signatures
Signatures
The registrant hereby certifies that it meets all of the requirements for filing on Form 20-F and that it has duly caused and authorised the
undersigned to sign this annual report on its behalf.
Date February 10, 2026
Barclays PLC
(Registrant)
By
/s/ Anna Cross
Anna Cross, Group Finance Director

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