Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2015/227 of 9 January 2015 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).
| [F1 [F2References | Fair value hierarchy IFRS 13.93 (b) | Change in fair value for the period ITS V.Part 2.86 | Accumulated change in fair value before taxes ITS V.Part 2.87 | |||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Level 1 | Level 2 | Level 3 | Level 2 | Level 3 | Level 1 | Level 2 | Level 3 | |||
| IFRS 13.76 | IFRS 13.81 | IFRS 13.86 | IFRS 13.81 | IFRS 13.86, 93(f) | IFRS 13.76 | IFRS 13.81 | IFRS 13.86 | |||
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | |||
| ASSETS | ||||||||||
| 010 | Financial assets held for trading | IFRS 7.8(a)(ii); IAS 39.9, AG 14 | ||||||||
| 020 | Derivatives | IAS 39.9 | ||||||||
| 030 | Equity instruments | IAS 32.11 | ||||||||
| 040 | Debt securities | Annex V.Part 1.24, 26 | ||||||||
| 050 | Loans and advances | Annex V.Part 1.24, 27 | ||||||||
| 060 | Financial assets designated at fair value through profit or loss | IFRS 7.8(a)(i); IAS 39.9 | ||||||||
| 070 | Equity instruments | IAS 32.11 | ||||||||
| 080 | Debt securities | Annex V.Part 1.24, 26 | ||||||||
| 090 | Loans and advances | Annex V.Part 1.24, 27 | ||||||||
| 100 | Available-for-sale financial assets | IFRS 7.8 (h)(d); IAS 39.9 | ||||||||
| 110 | Equity instruments | IAS 32.11 | ||||||||
| 120 | Debt securities | Annex V.Part 1.24, 26 | ||||||||
| 130 | Loans and advances | Annex V.Part 1.24, 27 | ||||||||
| 140 | Derivatives – Hedge accounting | IFRS 7.22 (b); IAS 39.9; Annex V.Part 1.19 | ||||||||
| LIABILITIES | ||||||||||
| 150 | Financial liabilities held for trading | IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15 | ||||||||
| 160 | Derivatives | IAS 39.9, AG 15(a) | ||||||||
| 170 | Short positions | IAS 39 AG 15(b) | ||||||||
| 180 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | ||||||||
| 190 | Debt securities issued | Annex V.Part 1.31 | ||||||||
| 200 | Other financial liabilities | Annex V.Part 1.32-34 | ||||||||
| 210 | Financial liabilities designated at fair value through profit or loss | IFRS 7.8 (e) (i); IAS 39.9 | ||||||||
| 220 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | ||||||||
| 230 | Debt securities issued | Annex V.Part 1.31 | ||||||||
| 240 | Other financial liabilities | Annex V.Part 1.32-34 | ||||||||
| 250 | Derivatives – Hedge accounting | IFRS 7.22 (b); IAS 39.9; Annex V.Part 1.19 | ] ] | |||||||