Division 125 F1

Template 11 shall include hedging instruments and hedged items irrespective of the accounting standard used to recognise a qualifying hedge relationship, including where that qualifying hedge relationship concerns a net position. Where an institution has elected to keep applying IAS 39 for hedge accounting (IFRS 9.7.2.21), the references and names for the types of hedges and accounting portfolios shall be read as the relevant references and names in IAS 39.9: ‘ Financial assets measured at fair value through other comprehensive income ’ shall refer to ‘ Available for sale assets ’ , and ‘Assets at amortised cost shall gather ‘ Held to maturity ’ as well as ‘ Loans and receivables ’ .