Table 13.0. Fair value hierachy: financial instruments at fair value |
Fair value hierarchy |
Unrealised gains and losses for the period |
Gross [before taxes] unrealised gains and losses [accumulated] |
Level 1 |
Level 2 |
Level 3 |
Level 2 |
Level 3 |
Level 1 |
Level 2 |
Level 3 |
IFRS 13.76 |
IFRS 13.81 |
IFRS 13.86 |
IFRS 13.81 |
IFRS 13.86, 93 (f) |
IFRS 13.76 |
IFRS 13.81 |
IFRS 13.86 |
010 |
020 |
030 |
040 |
050 |
060 |
070 |
080 |
ASSETS |
Financial assets held for trading |
IFRS 7.8 (a)(ii); IAS 39.9, AG 14 |
010 |
|
|
|
|
|
|
|
|
|
Derivatives |
IAS 39.9 |
020 |
|
|
|
|
|
|
|
|
Equity instruments |
IAS 32.11 |
030 |
|
|
|
|
|
|
|
|
Debt securities |
ITS part 1.14, 15 |
040 |
|
|
|
|
|
|
|
|
Loans and advances |
ITS part 1.14, part 3.35 |
050 |
|
|
|
|
|
|
|
|
Financial assets designated at fair value through profit or loss |
IFRS 7.8 (a)(i); IAS 39.9 |
060 |
|
|
|
|
|
|
|
|
|
Equity instruments |
IAS 32.11 |
070 |
|
|
|
|
|
|
|
|
Debt securities |
ITS part 1.14, 15 |
080 |
|
|
|
|
|
|
|
|
Loans and advances |
ITS part 1.14, part 3.35 |
090 |
|
|
|
|
|
|
|
|
Available-for-sale financial assets |
IFRS 7.8 (h) (d); IAS 39.9 |
100 |
|
|
|
|
|
|
|
|
|
Equity instruments |
IAS 32.11 |
110 |
|
|
|
|
|
|
|
|
Debt securities |
ITS part 1.14, 15 |
120 |
|
|
|
|
|
|
|
|
Loans and advances |
ITS part 1.14, part 3.35 |
130 |
|
|
|
|
|
|
|
|
Derivatives – Hedge accounting |
IFRS 7.22 (b); IAS 39.9 |
140 |
|
|
|
|
|
|
|
|
LIABILITIES |
Financial liabilities held for trading |
IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15 |
150 |
|
|
|
|
|
|
|
|
|
Derivatives |
IAS 39.9, AG 15 (a) |
160 |
|
|
|
|
|
|
|
|
Short positions |
IAS 39 AG 15 (b) |
170 |
|
|
|
|
|
|
|
|
Deposits |
ECB/2008/32 Annex 2 part 2.9, ITS part 1.17 |
180 |
|
|
|
|
|
|
|
|
Debt securities issued |
ITS part 1.17, part 2.14 |
190 |
|
|
|
|
|
|
|
|
Other financial liabilities |
ITS part 1.17, 19 |
200 |
|
|
|
|
|
|
|
|
Financial liabilities designated at fair value through profit or loss |
IFRS 7.8 (e) (i); IAS 39.9 |
210 |
|
|
|
|
|
|
|
|
|
Deposits |
ECB/2008/32 Annex 2 part 2.9, ITS part 1.17 |
220 |
|
|
|
|
|
|
|
|
Debt securities issued |
ITS part 1.17, part 2.14 |
230 |
|
|
|
|
|
|
|
|
Other financial liabilities |
ITS part 1.17, 19 |
240 |
|
|
|
|
|
|
|
|
Derivatives – Hedge accounting |
IFRS 7.22 (b); IAS 39.9 |
250 |
|
|
|
|
|
|
|
|
|