Division 41.2 Use of the Fair Value Option
United Kingdom
| Financial instruments designated at fair value through profit or loss | References | Carrying amount | |||
|---|---|---|---|---|---|
| Accounting mismatch | Evaluation on a fair value basis | Hybrid contracts | |||
| IFRS 7.B5(a) | IAS 39.9b(i) | IAS 39.9b(ii) | IAS 39.11A-12 | ||
| ASSETS | 010 | 020 | 030 | ||
| 010 | Financial assets designated at fair value through profit or loss | IFRS 7.8(a)(i); IAS 39.9 | |||
| 020 | Equity Instruments | IAS 32.11 | |||
| 030 | Debt securities | Annex V.Part 1.24, 26 | |||
| 040 | Loans and advances | Annex V.Part 1.24, 27 | |||
| LIABILITIES | |||||
| 050 | Financial liabilities designated at fair value through profit or loss | IFRS 7.8(e)(i); IAS 39.9 | |||
| 060 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | |||
| 070 | Debt securities issued | Annex V.Part 1.31 | |||
| 080 | Other financial liabilities | Annex V.Part 1.32-34 | |||