Notes to the consolidated financial statements

17. Derivative financial instruments

Our use of derivatives may entail a derivative transaction qualifying for one or more hedge type designations under IAS 39. For further information and a detailed description of our derivative financial instruments and hedge type designations, refer to note 32. The fair value amounts by designated hedge type can be analysed as follows:

  2009   2008

 
Assets
£m
Liabilities
£m
Total
£m
  Assets
£m
Liabilities
£m
Total
£m
Fair value hedges              
Interest rate swaps 193 193   23 (8) 15
Cross-currency interest rate swaps 899 (26) 873   271 (43) 228
  1,092 (26) 1,066   294 (51) 243
Cash flow hedges              
Interest rate swaps 5 (94) (89)   49 (76) (27)
Cross-currency interest rate swaps 1,056 (5) 1,051   609 (8) 601
Foreign exchange forward contracts   16 (7) 9
  1,061 (99) 962   674 (91) 583
Net investment hedges              
Cross-currency interest rate swaps 55 (1,033) (978)   362 (49) 313
Foreign exchange forward contracts 62 62   (20) (20)
  117 (1,033) (916)   362 (69) 293
Derivatives not in a formal hedge relationship              
Interest rate swaps 247 (257) (10)   76 (100) (24)
Interest rate swaptions   (6) (6)
Cross-currency interest rate swaps 67 (9) 58   4 4
Foreign exchange forward contracts 32 (1) 31  
Forward rate agreements (16) (16)  
Other 11 11  
  357 (283) 74   80 (106) (26)
  2,627 (1,441) 1,186   1,410 (317) 1,093
Hedge positions offset within derivative instruments (501) 501   116 (116)
Total 2,126 (940) 1,186   1,526 (433) 1,093

The maturity of derivative financial instruments is as follows:

  2009   2008

 
Assets
£m
Liabilities
£m
Total
£m
  Assets
£m
Liabilities
£m
Total
£m
In one year or less 593 (307) 286   463 (114) 349
Current 593 (307) 286   463 (114) 349
In more than one year, but not more than two years 44 (28) 16   104 (3) 101
In more than two years, but not more than three years 259 (229) 30   113 (21) 92
In more than three years, but not more than four years 128 (48) 80   358 (68) 290
In more than four years, but not more than five years 281 (113) 168   170 (36) 134
In more than five years 821 (215) 606   318 (191) 127
Non-current 1,533 (633) 900   1,063 (319) 744
  2,126 (940) 1,186   1,526 (433) 1,093

For each class of derivative the sterling equivalent notional value of the pay leg is as follows:


 

 

 

 
2009
£m
2008
£m
Interest rate swaps       (12,382) (10,105)
Interest rate swaptions       (202)
Cross-currency interest rate swaps       (10,701) (7,120)
Foreign exchange forward contracts       (2,802) (2,020)
Forward rate agreements       (10,388)
Other       (758)
Total       (37,031) (19,447)

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