EN.   14. Fair value hierachy: financial instruments at fair value References Fair value hierarchy IFRS (b) Change in fair value for the period Annex V.Part Accumulated change in fair value before taxes Annex V.Part Level 1 Level 2 Level 3 Level 2 Level 3 Level 1 Level 2 Level 3 IFRS IFRS IFRS IFRS IFRS , 93(f) IFRS IFRS IFRS ASSETS Financial assets held for trading IFRS (a)(ii);IFRS 9.Appendix A Derivatives IFRS 9.Appendix A Equity instruments IAS , Debt securities Annex V.Part Loans and advances Annex V.Part Non-trading financial assets mandatorily at fair value through profit or loss IFRS ; IFRS (a)(ii) Equity instruments IAS Debt securities Annex V.Part Loans and advances Annex V.Part Financial assets designated at fair value through profit or loss IFRS (a)(i); IFRS Debt securities Annex V.Part 1.31EN  . References Fair value hierarchy IFRS (b) Change in fair value for the period Annex V.Part Accumulated change in fair value before taxes Annex V.Part Level 1 Level 2 Level 3 Level 2 Level 3 Level 1 Level 2 Level 3 IFRS IFRS IFRS IFRS IFRS , 93(f) IFRS IFRS IFRS ASSETS Loans and advances Annex V.Part Financial assets at fair value through other compre hensive income IFRS (h); IFRS. 2A Equity instruments IAS Debt securities Annex V.Part Loans and advances Annex V.Part Derivatives – Hedge accounting IFRS ; Annex V.Part LIABILITIES Financial liabilities held for trading IFRS (e) (ii); IFRS 9.BA.6 Derivatives IFRS 9.BA.7(a) Short positions IFRS 9.BA.7(b) Deposits ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part 1.37EN.   References Fair value hierarchy IFRS (b) Change in fair value for the period Annex V.Part Accumulated change in fair value before taxes Annex V.Part Level 1 Level 2 Level 3 Level 2 Level 3 Level 1 Level 2 Level 3 IFRS IFRS IFRS IFRS IFRS , 93(f) IFRS IFRS IFRS ASSETS Other financial liabilities Annex V.Part - 41 Financial liabilities designated at fair value through profit or loss IFRS (e) (i); IFRS Deposits ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Other financial liabilities Annex V.Part - 41 Derivatives – Hedge accounting IFRS ; Annex V.Part 1.26EN.  L 97/ 14. Fair value hierachy: financial instruments at fair value References National GAAP based on BAD References National GAAP compatible IFRS Fair value hierarchy IFRS (b) Change in fair value for the period Annex V.Part Accumulated change in fair value before taxes Annex V.Part Level 1 Level 2 Level 3 Level 2 Level 3 Level 1 Level 2 Level 3 IFRS IFRS IFRS IFRS IFRS , 93(f) IFRS IFRS IFRS ASSETS Financial assets held for trading IFRS (a)(ii);IFRS 9.Appendix A Derivatives IFRS 9.Appendix A Equity instruments IAS , Debt securities Annex V.Part Loans and advances Annex V.Part Trading financial assets BAD Article 32-33; Annex V.Part Derivatives CRR Annex II; Annex V.Part Equity instruments ECB//33; Annex 2.Part -5 Debt securities Annex V.Part Loans and advances Annex V.Part Non-trading financial assets mandatorily at fair value through profit or loss IFRS ; IFRS (a)(ii)EN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Fair value hierarchy IFRS (b) Change in fair value for the period Annex V.Part Accumulated change in fair value before taxes Annex V.Part Level 1 Level 2 Level 3 Level 2 Level 3 Level 1 Level 2 Level 3 IFRS IFRS IFRS IFRS IFRS , 93(f) IFRS IFRS IFRS Equity instruments IAS Debt securities Annex V.Part Loans and advances Annex V.Part Financial assets designated at fair value through profit or loss Accounting Directive art 8(1)(a), (6); IAS IFRS (a)(i); IFRS Equity instruments ECB//33 Annex 2.Part -5 IAS Debt securities Annex V.Part Annex V.Part Loans and advances Annex V.Part Annex V.Part Financial assets at fair value through other comprehensive income IFRS (h); IFRS. 2A Equity instruments IAS Debt securities Annex V.Part Loans and advances Annex V.Part Non-trading non-derivative financial assets measured at fair value through profit or loss Accounting Directive art 8(1)(a), (4)EN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Fair value hierarchy IFRS (b) Change in fair value for the period Annex V.Part Accumulated change in fair value before taxes Annex V.Part Level 1 Level 2 Level 3 Level 2 Level 3 Level 1 Level 2 Level 3 IFRS IFRS IFRS IFRS IFRS , 93(f) IFRS IFRS IFRS Equity instruments ECB//33 Annex 2.Part -5 Debt securities Annex V.Part Loans and advances Accounting Directive art 8(1)(a), (4)(b); Annex V.Part Non-trading non-derivative financial assets measured at fair value to equity Accounting Directive art 8(1)(a), (6),(8) Equity instruments ECB//33 Annex 2.Part -5 Debt securities Annex V.Part Loans and advances Accounting Directive art 8(1)(a), (4)(b); Annex V.Part Derivatives – Hedge accounting Accounting Directive art 8(1)(a), (6), (8); IAS ; Annex V.Part IFRS ; Annex V.Part 1.22EN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Fair value hierarchy IFRS (b) Change in fair value for the period Annex V.Part Accumulated change in fair value before taxes Annex V.Part Level 1 Level 2 Level 3 Level 2 Level 3 Level 1 Level 2 Level 3 IFRS IFRS IFRS IFRS IFRS , 93(f) IFRS IFRS IFRS LIABILITIES Financial liabilities held for trading Accounting Directive art 4art 8(1)(a), (6); IAS , AG 14-15 IFRS (e) (ii); IFRS 9.BA.6 Derivatives CRR Annex II IFRS 9.BA.7(a) Short positions IFRS 9.BA.7(b) Deposits ECB//33 Annex 2.Part ; Annex V.Part ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Annex V.Part Other financial liabilities Annex V.Part -34 Annex V.Part -41 Trading financial liabilities Accounting Directive art 8(1)(a),(3),(6) Derivatives CRR Annex II; Annex V.Part , 27 Short positionsEN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Fair value hierarchy IFRS (b) Change in fair value for the period Annex V.Part Accumulated change in fair value before taxes Annex V.Part Level 1 Level 2 Level 3 Level 2 Level 3 Level 1 Level 2 Level 3 IFRS IFRS IFRS IFRS IFRS , 93(f) IFRS IFRS IFRS Deposits ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Other financial liabilities Annex V.Part -41 Financial liabilities designated at fair value through profit or loss Accounting Directive art 8(1)(a), (6); IAS IFRS (e) (i); IFRS Deposits ECB//33 Annex 2.Part ; Annex V.Part ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Annex V.Part Other financial liabilities Annex V.Part -41 Annex V.Part -41 Derivatives – Hedge accounting Accounting Directive art art 8(1)(a), (6), (8)(1)(a); IAS ; Annex V.Part IFRS ; Annex V.Part 13. FAIR VALUE HIERARCHY: FINANCIAL INSTRUMENTS AT FAIR VALUE (14) 177. Institutions shall report the value of financial instruments measured at fair value according to the hierarchy provided by IFRS. Where national GAAP under BAD require the allocation of assets measured at fair value between different levels of fair value, institutions under national GAAP shall also report this template. 178. ‘Change in fair value for the period’ shall include gains or losses from re-measurements made in accordance with IFRS 9, IFRS 13 or national GAAP, where applicable, in the period of the instruments that continue to exist at the reporting date. Those gains and losses shall be reported as for inclusion in the statement of profit or loss, or where applicable, in the statement of comprehensive income; thus, the amounts to be reported are before taxes. 179. ‘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.
EN.   41. Fair value Fair value hierarchy: financial instruments at amortised cost References Annex V.Part Fair value IFRS -26 Fair value hierarchy IFRS , 93(b) Level 1 IFRS Level 2 IFRS Level 3 IFRS ASSETS Financial assets at amortised cost IFRS (f); IFRS Debt securities Annex V.Part Loans and advances Annex V.Part LIABILITIES Financial liabilities measured at amortised cost IFRS (g); IFRS Deposits ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Other financial liabilities Annex V.Part -41EN  . Use of the Fair Value Option References Carrying amount Annex V.Part Accounting mismatch Managed on a fair value basis Hybrid contracts Managed for credit risk IFRS 9.B4. IFRS 9.B4. IFRS ; IFRS ; Annex V.Part IFRS ; IFRS (a)(e); Annex V.Part ASSETS Financial assets designated at fair value through profit or loss IFRS (a)(i); IFRS Debt securities Annex V.Part Loans and advances Annex V.Part ASSETS Financial liabilities designated at fair value through profit or loss IFRS (e)(i); IFRS Deposits ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Other financial liabilities Annex V.Part -41EN.  L 97/ 41. Fair value Fair value hierarchy: financial instruments at amortised cost References National GAAP based on BAD Annex V.Part References National GAAP compatible IFRS Annex V.Part Fair value IFRS -26 Fair value hierarchy IFRS , 93(b) Level 1 IFRS Level 2 IFRS Level 3 IFRS ASSETS Financial assets at amortised cost Accounting Directive art 8(4)(b), (6); IAS IFRS (f); IFRS Debt securities Annex V.Part , 26 Annex V.Part Loans and advances Annex V.Part , 27 Annex V.Part Non-trading non-derivative financial assets measured at a cost-based method BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19 Equity instruments ECB//33 Annex 2.Part -5 Debt securities Annex V.Part Loans and advances Annex V.Part Other non-trading non-derivative financial assets BAD art 37; Accounting Directive Article 12(7); Annex V.Part Equity instruments ECB//33 Annex 2.Part -5 Debt securities Annex V.Part 1.31EN L 97/ . References National GAAP based on BAD Annex V.Part References National GAAP compatible IFRS Annex V.Part Fair value IFRS -26 Fair value hierarchy IFRS , 93(b) Level 1 IFRS Level 2 IFRS Level 3 IFRS Loans and advances Annex V.Part LIABILITIES Financial liabilities measured at amortised cost Accounting Directive art 8(3), (6); IAS IFRS (g); IFRS Deposits ECB//33 Annex 2.Part ; Annex V.Part ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Annex V.Part Other financial liabilities Annex V.Part -34 Annex V.Part -41 Non-trading non-derivative financial liabilities measured at a cost-based method Accounting Directive art 8(3) Deposits ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Other financial liabilities Annex V.Part -41EN.  L 97/ Use of the Fair Value Option References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount Annex V.Part -28 Accounting mismatch Managed on a fair value basis Hybrid contracts Managed for credit risk IFRS 9.B4. IFRS 9.B4. IFRS ; IFRS ; Annex V.Part IFRS ; IFRS (a)(e); Annex V.Part ASSETS Financial assets designated at fair value through profit or loss Accounting Directive art 8(1)(a), (6) IFRS (a)(i); IFRS Debt securities Annex V.Part Annex V.Part Loans and advances Annex V.Part Annex V.Part LIABILITIES Financial liabilities designated at fair value through profit or loss Accounting Directive art 8(1)(a), (6); IAS IFRS (e)(i); IFRS Deposits ECB//33 Annex 2.Part ; Annex V.Part ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Annex V.Part Other financial liabilities Annex V.Part -41 Annex V.Part -41  25. FAIR VALUE (41). Fair value hierarchy: financial instruments at amortised cost () 298. Information on the fair value of financial instruments measured at amortised cost, using the hierarchy in IFRS , 76, 81, and 86, shall be reported in this template. Where national GAAP under BAD also requires the allocation of assets measured at fair value between different levels of fair value, institutions under national GAAP shall also report this template.. Use of fair value option () 299. Information on the use of fair value option for financial assets and liabilities designated at fair value through profit or loss shall be reported in this template. 300. ‘Hybrid contracts’ shall, for liabilities, include the carrying amount of hybrid financial instruments clas sified, as a whole, in the accounting portfolio of financial liabilities designated at fair value through profit or loss It shall thus include non-separated hybrid instruments in their entirety. 301. ‘Managed for credit risk’ shall include the carrying amount of instruments that are designated at fair value through profit or loss at the occasion of their hedging against credit risk by credit derivatives measured at fair value through profit or loss in accordance with IFRS.