# 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 41.1: Fair value hierarchy: financial instruments at amortised cost

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

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

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Source: https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/41/division/41.1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-41/division-41.1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.