Table 23.1. Fair value, Fair value hierarchy: financial instruments at amortised cost |
Fair value |
Fair value hierarchy |
Level 1 |
Level 2 |
Level 3 |
IFRS 7.25-26 |
IFRS 13.76 |
IFRS 13.81 |
IFRS 13.86 |
010 |
020 |
030 |
040 |
ASSETS |
Loans and receivables |
IFRS 7.8 (c); IAS 39.9, AG16, AG26 |
010 |
|
|
|
|
|
Debt securities |
ITS part 1.14, 15 |
020 |
|
|
|
|
Loans and advances |
ITS part 1.14, part 3.35 |
030 |
|
|
|
|
Held-to-maturity investments |
IFRS 7.8 (b); IAS 39.9, AG16, AG26 |
040 |
|
|
|
|
|
Debt securities |
ITS part 1.14, 15 |
050 |
|
|
|
|
Loans and advances |
ITS part 1.14, part 3.35 |
060 |
|
|
|
|
LIABILITIES |
Financial liabilities measured at amortised cost |
IFRS 7.8 (f); IAS 39.47 |
070 |
|
|
|
|
|
Deposits |
ECB/2008/32 Annex 2 part 2.9, ITS part 1.17 |
080 |
|
|
|
|
Debt securities issued |
ITS part 1.17, part 2.14 |
090 |
|
|
|
|
Other financial liabilities |
ITS part 1.17, 19 |
100 |
|
|
|
|
|