Table 13.0. Fair value hierachy: financial instruments at fair value Fair value hierarchy Unrealised gains and losses for the period Gross [before taxes] unrealised gains and losses [accumulated]
Level 1 Level 2 Level 3 Level 2 Level 3 Level 1 Level 2 Level 3
IFRS 13.76 IFRS 13.81 IFRS 13.86 IFRS 13.81 IFRS 13.86, 93 (f) IFRS 13.76 IFRS 13.81 IFRS 13.86
010 020 030 040 050 060 070 080
ASSETS Financial assets held for trading IFRS 7.8 (a)(ii); IAS 39.9, AG 14 010                
  Derivatives IAS 39.9 020                
Equity instruments IAS 32.11 030                
Debt securities ITS part 1.14, 15 040                
Loans and advances ITS part 1.14, part 3.35 050                 
Financial assets designated at fair value through profit or loss IFRS 7.8 (a)(i); IAS 39.9 060                
  Equity instruments IAS 32.11 070                
Debt securities ITS part 1.14, 15 080                
Loans and advances ITS part 1.14, part 3.35 090                 
Available-for-sale financial assets IFRS 7.8 (h) (d); IAS 39.9 100                  
  Equity instruments IAS 32.11 110                  
Debt securities ITS part 1.14, 15 120                  
Loans and advances ITS part 1.14, part 3.35 130                   
Derivatives – Hedge accounting IFRS 7.22 (b); IAS 39.9 140                
LIABILITIES Financial liabilities held for trading IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15 150                
  Derivatives IAS 39.9, AG 15 (a) 160                
Short positions IAS 39 AG 15 (b) 170                
Deposits ECB/2008/32 Annex 2 part 2.9, ITS part 1.17 180                 
Debt securities issued ITS part 1.17, part 2.14 190                
Other financial liabilities ITS part 1.17, 19 200                 
Financial liabilities designated at fair value through profit or loss IFRS 7.8 (e) (i); IAS 39.9 210                
  Deposits ECB/2008/32 Annex 2 part 2.9, ITS part 1.17 220                 
Debt securities issued ITS part 1.17, part 2.14 230                
Other financial liabilities ITS part 1.17, 19 240                 
Derivatives – Hedge accounting IFRS 7.22 (b); IAS 39.9 250