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 |
|
|
|
|