Division 14 Fair value hierachy: financial instruments at fair value

United Kingdom

		References	Fair value hierarchy IFRS 13.93 (b)			Change in fair value for the period ITS V.Part 2.86		Accumulated change in fair value before taxes ITS V.Part 2.87
			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
010	Financial assets held for trading	IFRS 7.8(a)(ii); IAS 39.9, AG 14
020	Derivatives	IAS 39.9
030	Equity instruments	IAS 32.11
040	Debt securities	Annex V.Part 1.24, 26
050	Loans and advances	Annex V.Part 1.24, 27
060	Financial assets designated at fair value through profit or loss	IFRS 7.8(a)(i); IAS 39.9
070	Equity instruments	IAS 32.11
080	Debt securities	Annex V.Part 1.24, 26
090	Loans and advances	Annex V.Part 1.24, 27
100	Available-for-sale financial assets	IFRS 7.8 (h)(d); IAS 39.9
110	Equity instruments	IAS 32.11
120	Debt securities	Annex V.Part 1.24, 26
130	Loans and advances	Annex V.Part 1.24, 27
140	Derivatives – Hedge accounting	IFRS 7.22 (b); IAS 39.9; Annex V.Part 1.19
LIABILITIES
150	Financial liabilities held for trading	IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15
160	Derivatives	IAS 39.9, AG 15(a)
170	Short positions	IAS 39 AG 15(b)
180	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
190	Debt securities issued	Annex V.Part 1.31
200	Other financial liabilities	Annex V.Part 1.32-34
210	Financial liabilities designated at fair value through profit or loss	IFRS 7.8 (e) (i); IAS 39.9
220	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
230	Debt securities issued	Annex V.Part 1.31
240	Other financial liabilities	Annex V.Part 1.32-34
250	Derivatives – Hedge accounting	IFRS 7.22 (b); IAS 39.9; Annex V.Part 1.19