Change in Fair Value

Columns 040 and 050 [Changes in fair value for the period: Level 2 & Level 3] in F 14.00 template (Fair value hierarchy: financial instruments at fair value) relate only to instruments that continue to exist at the reporting date in accordance with IFRS 13.93 (f) included as legal reference for column 050 in F 14.00. Therefore, the proposed option (a) is the valid one. Paragraph 86 in Part 2 of Annex V of the Regulation (EU) No 680/2014 13 ITS on supervisory reporting of institutionsITS on Supervisory reporting ( "These gains and losses are reported as for inclusion in the statement of P&L") shall be amended to make this point clear.   *As of 1/8/2014 the content of this answer was modified to reflect the publication of the final ITS on supervisory reporting of institutions in the Official Journal of the European Union. As a result, the references to the ITS were updated and the disclaimer deleted. For reasons of transparency, revisions are highlighted in track changes.