# 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), Division 14: Fair value hierachy: financial instruments at fair value

Extent: E+W+S+N.I.

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

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Source: https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/14 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.