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).
F2 Substituted by Commission Implementing Regulation (EU) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards 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 [F2Fair 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 | |||||||||
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References National GAAP based on BAD | References National GAAP compatible IFRS | 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 | |||||||||
051 | Trading financial assets | BAD Article 32-33; Annex V.Part 1.17 | |||||||||
052 | Derivatives | CRR Annex II; Annex V.Part 1.17 | |||||||||
053 | Equity instruments | ECB/2013/33; Annex 2.Part 2.4-5 | |||||||||
054 | Debt securities | Annex V.Part 1.31 | |||||||||
055 | 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 | Accounting Directive art 8(1)(a), (6); IAS 39.9 | IFRS 7.8(a)(i); IFRS 9.4.1.5 | ||||||||
070 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | ||||||||
080 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | ||||||||
090 | Loans and advances | Annex V.Part 1.32 | 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 | |||||||||
121 | Non-trading non-derivative financial assets measured at fair value through profit or loss | Accounting Directive art 8(1)(a), (4) | |||||||||
122 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||||||||
123 | Debt securities | Annex V.Part 1.31 | |||||||||
124 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 | |||||||||
125 | Non-trading non-derivative financial assets measured at fair value to equity | Accounting Directive art 8(1)(a), (6),(8) | |||||||||
126 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||||||||
127 | Debt securities | Annex V.Part 1.31 | |||||||||
128 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 | |||||||||
140 | Derivatives – Hedge accounting | Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22 | IFRS 9.6.2.1; Annex V.Part 1.22 | ||||||||
LIABILITIES | |||||||||||
150 | Financial liabilities held for trading | Accounting Directive art 4art 8(1)(a), (6); IAS 39.9, AG 14-15 | IFRS 7.8 (e) (ii); IFRS 9.BA.6 | ||||||||
160 | Derivatives | CRR Annex II | 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 1.30 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||||||||
190 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.37 | ||||||||
200 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.38-41 | ||||||||
201 | Trading financial liabilities | Accounting Directive art 8(1)(a),(3),(6) | |||||||||
202 | Derivatives | CRR Annex II; Annex V.Part 1.25, 27 | |||||||||
203 | Short positions | ||||||||||
204 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||||||||
205 | Debt securities issued | Annex V.Part 1.37 | |||||||||
206 | Other financial liabilities | Annex V.Part 1.38-41 | |||||||||
210 | Financial liabilities designated at fair value through profit or loss | Accounting Directive art 8(1)(a), (6); IAS 39.9 | 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 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||||||||
230 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | ||||||||
240 | Other financial liabilities | Annex V.Part 1.38-41 | Annex V.Part 1.38-41 | ||||||||
250 | Derivatives – Hedge accounting | Accounting Directive art art 8(1)(a), (6), (8)(1)(a); IAS 39.9; Annex V.Part 1.26 | IFRS 9.6.2.1; Annex V.Part 1.26 | ] ] |