ANNEX III Table 29: rows 1 - 34
| [F1References | Fair value hierarchy IFRS 13.93 (b) | Change in fair value for the period Annex V.Part 2.178 | Accumulated change in fair value before taxes Annex V.Part 2.179 | |||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 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);IFRS 9.Appendix A | ||||||||
| 020 | Derivatives | IFRS 9.Appendix A | ||||||||
| 030 | Equity instruments | IAS 32.11, | ||||||||
| 040 | Debt securities | Annex V.Part 1.31 | ||||||||
| 050 | Loans and advances | Annex V.Part 1.32 | ||||||||
| 056 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 9.4.1.4; IFRS 7.8(a)(ii) | ||||||||
| 057 | Equity instruments | IAS 32.11 | ||||||||
| 058 | Debt securities | Annex V.Part 1.31 | ||||||||
| 059 | Loans and advances | Annex V.Part 1.32 | ||||||||
| 060 | Financial assets designated at fair value through profit or loss | IFRS 7.8(a)(i); IFRS 9.4.1.5 | ||||||||
| 080 | Debt securities | Annex V.Part 1.31 | ||||||||
| 090 | Loans and advances | Annex V.Part 1.32 | ||||||||
| 101 | Financial assets at fair value through other comprehensive income | IFRS 7.8 (h); IFRS 9.4.1.2A | ||||||||
| 102 | Equity instruments | IAS 32.11 | ||||||||
| 103 | Debt securities | Annex V.Part 1.31 | ||||||||
| 104 | Loans and advances | Annex V.Part 1.32 | ||||||||
| 140 | Derivatives – Hedge accounting | IFRS 9.6.2.1; Annex V.Part 1.22 | ||||||||
| LIABILITIES | ||||||||||
| 150 | Financial liabilities held for trading | IFRS 7.8 (e) (ii); IFRS 9.BA.6 | ||||||||
| 160 | Derivatives | IFRS 9.BA.7(a) | ||||||||
| 170 | Short positions | IFRS 9.BA.7(b) | ||||||||
| 180 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||||||||
| 190 | Debt securities issued | Annex V.Part 1.37 | ||||||||
| 200 | Other financial liabilities | Annex V.Part 1.38-41 | ||||||||
| 210 | Financial liabilities designated at fair value through profit or loss | IFRS 7.8 (e) (i); IFRS 9.4.1.5 | ||||||||
| 220 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||||||||
| 230 | Debt securities issued | Annex V.Part 1.37 | ||||||||
| 240 | Other financial liabilities | Annex V.Part 1.38-41 | ||||||||
| 250 | Derivatives – Hedge accounting | IFRS 9.6.2.1; Annex V.Part 1.26 | ] | |||||||
Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 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).