{
  "url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-41/division-41.1",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-41/division-41.1.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/41/division/41.1",
  "kind": "division",
  "number": "41.1",
  "heading": "Fair value hierarchy: financial instruments at amortised cost",
  "text": "ASSETS\nReferences\nFair value\nFair value hierarchy IFRS 13.93(b), BC216\nIFRS 7.25-26\nLevel 1 IFRS 13.76\nLevel 2 IFRS 13.81\nLevel 3 IFRS 13.86\n010\n020\n030\n040\n010\nLoans and receivables\nIFRS 7.8 (c); IAS 39.9, AG16, AG26\n020\nDebt securities\nAnnex V.Part 1.24, 26\n030\nLoans and advances\nAnnex V.Part 1.24, 27\n040\nHeld-to-maturity investments\nIFRS 7.8(b); IAS 39.9, AG16, AG26\n050\nDebt securities\nAnnex V.Part 1.24, 26\n060\nLoans and advances\nAnnex V.Part 1.24, 27\nLIABILITIES\n070\nFinancial liabilities measured at amortised cost\nIFRS 7.8(f); IAS 39.47\n080\nDeposits\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\n090\nDebt securities issued\nAnnex V.Part 1.31\n100\nOther financial liabilities\nAnnex V.Part 1.32-34",
  "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/41/division/41.1",
    "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."
}