[ [ANNEX V U.K. REPORTING ON FINANCIAL INFORMATION
PART 2 U.K. TEMPLATE RELATED INSTRUCTIONS
13. FAIR VALUE HIERARCHY: FINANCIAL INSTRUMENTS AT FAIR VALUE (14) U.K.
85. Institutions shall report the value of financial instruments measured at fair value according to the hierarchy provided by in IFRS 13.72. U.K.
86. ‘ Change in fair value for the period ’ shall include gains or losses from re-measurements in the period of the instruments that continue to exist at the reporting date. These gains and losses are reported as for inclusion in the statement of profit or loss; thus, the amounts reported are before taxes. U.K.
87. ‘ Accumulated change in fair value before taxes ’ shall include the amount of gains or losses from re-measurements of the instruments accumulated from the initial recognition to the reference date.] ] U.K.