Table 23.3. Fair value, Hybrid financial instruments not designated at fair value through profit or loss Carrying amount
010
Financial assets held for trading IAS 39.9 010  
Available-for-sale [Host contracts] IAS 39.11 020  
Loans and receivables [Host contracts] IAS 39.11 030  
Held-to-maturity investments [Host contracts] IAS 39.11 040  
Financial liabilities held for trading IAS 39.9; ITS part 3.24, part 5.8 (c) 050  
Financial liabilities measured at amortized cost [Host contracts] IAS 39.11; ITS part 3.24, part 5.8 (c) 060