Table 23.1. Fair value, Fair value hierarchy: financial instruments at amortised cost Fair value Fair value hierarchy
Level 1 Level 2 Level 3
IFRS 7.25-26 IFRS 13.76 IFRS 13.81 IFRS 13.86
010 020 030 040
ASSETS Loans and receivables IFRS 7.8 (c); IAS 39.9, AG16, AG26 010        
  Debt securities ITS part 1.14, 15 020        
Loans and advances ITS part 1.14, part 3.35 030        
Held-to-maturity investments IFRS 7.8 (b); IAS 39.9, AG16, AG26 040        
  Debt securities ITS part 1.14, 15 050        
Loans and advances ITS part 1.14, part 3.35 060        
LIABILITIES Financial liabilities measured at amortised cost IFRS 7.8 (f); IAS 39.47 070        
  Deposits ECB/2008/32 Annex 2 part 2.9, ITS part 1.17 080        
Debt securities issued ITS part 1.17, part 2.14 090        
Other financial liabilities ITS part 1.17, 19 100