{
  "url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-14",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-14.json",
  "legislation": "eur/2016/1702",
  "legislation_title": "Commission Implementing Regulation (EU) 2016/1702 of 18 August 2016 amending Implementing Regulation (EU) No 680/2014 as regards templates and instructions (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2016-1702",
  "path": "annex/III/division/14",
  "kind": "division",
  "number": "14",
  "heading": "Fair value hierachy: financial instruments at fair value",
  "text": "References\nFair value hierarchy IFRS 13.93 (b)\nChange in fair value for the period ITS V.Part 2.86\nAccumulated change in fair value before taxes ITS V.Part 2.87\nLevel 1\nLevel 2\nLevel 3\nLevel 2\nLevel 3\nLevel 1\nLevel 2\nLevel 3\nIFRS 13.76\nIFRS 13.81\nIFRS 13.86\nIFRS 13.81\nIFRS 13.86, 93(f)\nIFRS 13.76\nIFRS 13.81\nIFRS 13.86\n010\n020\n030\n040\n050\n060\n070\n080\nASSETS\n010\nFinancial assets held for trading\nIFRS 7.8(a)(ii); IAS 39.9, AG 14\n020\nDerivatives\nIAS 39.9\n030\nEquity instruments\nIAS 32.11\n040\nDebt securities\nAnnex V.Part 1.24, 26\n050\nLoans and advances\nAnnex V.Part 1.24, 27\n060\nFinancial assets designated at fair value through profit or loss\nIFRS 7.8(a)(i); IAS 39.9\n070\nEquity instruments\nIAS 32.11\n080\nDebt securities\nAnnex V.Part 1.24, 26\n090\nLoans and advances\nAnnex V.Part 1.24, 27\n100\nAvailable-for-sale financial assets\nIFRS 7.8 (h)(d); IAS 39.9\n110\nEquity instruments\nIAS 32.11\n120\nDebt securities\nAnnex V.Part 1.24, 26\n130\nLoans and advances\nAnnex V.Part 1.24, 27\n140\nDerivatives – Hedge accounting\nIFRS 7.22 (b); IAS 39.9; Annex V.Part 1.19\nLIABILITIES\n150\nFinancial liabilities held for trading\nIFRS 7.8 (e) (ii); IAS 39.9, AG 14-15\n160\nDerivatives\nIAS 39.9, AG 15(a)\n170\nShort positions\nIAS 39 AG 15(b)\n180\nDeposits\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\n190\nDebt securities issued\nAnnex V.Part 1.31\n200\nOther financial liabilities\nAnnex V.Part 1.32-34\n210\nFinancial liabilities designated at fair value through profit or loss\nIFRS 7.8 (e) (i); IAS 39.9\n220\nDeposits\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\n230\nDebt securities issued\nAnnex V.Part 1.31\n240\nOther financial liabilities\nAnnex V.Part 1.32-34\n250\nDerivatives – Hedge accounting\nIFRS 7.22 (b); IAS 39.9; Annex V.Part 1.19",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/14",
    "retrieved_at": "2026-11-01T14:45:32.881051+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}