Table 23.2. Fair value, Use of the Fair Value Option Accounting mismatch Evaluation on a fair value basis Hybrid contracts
IAS 39.9 b(i) IAS 39.9 b(ii) IAS 39.11A-12
010 020 030
ASSETS Financial assets designated at fair value through profit or loss IFRS 7.8 (a) (i); IAS 39.9 010      
  Equity Instruments IAS 32.11 020       
Debt securities ITS part 1.14, 15 030      
Loans and advances ITS part 1.14, part 3.35 040      
LIABILITIES Financial liabilities designated at fair value through profit or loss IFRS 7.8 (e) (i); IAS 39.9 050      
  Deposits ECB/2008/32 Annex 2 part 2.9, ITS part 1.17 060      
Debt securities issued ITS part 1.17, part 2.14 070      
Other financial liabilities ITS part 1.17, 19 080