Annex V to Implementing Regulation (EU) 2024/3117 — FINREP instructions · eba-4.2 · EBA, Reporting framework 4.2, ITS on Supervisory Reporting – Instructions (EN)

Annex V · Part 2 › 25 Fair value (41) › 25.1 Fair value hierarchy: financial instruments at amortised cost (41.1)

25.1 Fair value hierarchy: financial instruments at amortised cost (41.1)

1 paragraph · official text, verbatim

§298

Information on the fair value of financial instruments measured at amortised cost, using the hierarchy in IFRS 13.72, 76, 81, and 86, shall be reported in this template. Where national GAAP under BAD also requires the allocation of assets measured at fair value between different levels of fair value, institutions under national GAAP shall also report this template.

1 rows/columns

PARAGRAPH

Part 2, §298

reg_impl/2024/3117/annex-v/2/298

Where it's used1 template

Cited by 1 rows/columns in 1 template.

F 41.01 show in grid →
whole template

Controls8

This paragraph governs 76 cells, controlled by 8 active rules (1 blocking).

Cells of the rows and columns that cite it; rules from the DPM that use those cells.

Interpretation—

No EBA Q&A cites this paragraph under the current ITS.

Links—

References inside the text (to other paragraphs, CRR articles, IFRS) are not extracted yet: they will appear here when they are in the data.

Changes—

Only the EBA 4.2 edition of the instructions is loaded. Changes appear when another edition is added.

Source: EBA instructions for reporting framework 4.2 (official, verbatim). Uses and counts are derived from Annex I references and the DPM 2.0 database of the release shown above. Version eba-4.2.