Division 41.1 Fair value hierarchy: financial instruments at amortised cost
United Kingdom
| ASSETS | References | Fair value | Fair value hierarchy IFRS 13.93(b), BC216 | |||
|---|---|---|---|---|---|---|
| IFRS 7.25-26 | Level 1 IFRS 13.76 | Level 2 IFRS 13.81 | Level 3 IFRS 13.86 | |||
| 010 | 020 | 030 | 040 | |||
| 010 | Loans and receivables | IFRS 7.8 (c); IAS 39.9, AG16, AG26 | ||||
| 020 | Debt securities | Annex V.Part 1.24, 26 | ||||
| 030 | Loans and advances | Annex V.Part 1.24, 27 | ||||
| 040 | Held-to-maturity investments | IFRS 7.8(b); IAS 39.9, AG16, AG26 | ||||
| 050 | Debt securities | Annex V.Part 1.24, 26 | ||||
| 060 | Loans and advances | Annex V.Part 1.24, 27 | ||||
| LIABILITIES | ||||||
| 070 | Financial liabilities measured at amortised cost | IFRS 7.8(f); IAS 39.47 | ||||
| 080 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | ||||
| 090 | Debt securities issued | Annex V.Part 1.31 | ||||
| 100 | Other financial liabilities | Annex V.Part 1.32-34 | ||||