A wall of a hot gas path component of a gas turbine having a through opening into which an insert element is inserted for closing the opening, the insert element comprising: a plate like body with an opening sided surface, said surface provides at least one first area which projects beyond at least one second area of said surface which surrounds the at least one first area frame-like, the at least one first area is encompassed by a circumferential edge corresponding in form and size to said opening such that the circumferential edge and the opening contour limit a gap at least in some areas while the at least one second area contacts directly or indirectly the wall of the hot gas path component at a rear side facing away from the hot gas path, and the plate like body provides at least a first functional layer-system, providing at least one layer made of heat resistant material, defining the first area of the surface; characterized in that: the at least one layer of heat resistant material is made of a thermal barrier coating; a second layer-system is in direct or indirect flatly contact to said first layer-system at a side facing away from the first area and includes means for cooling the first layer-system, wherein the first layer-system is fixed to the second layer-system by a heat and oxidation resistant bond coat layer; and a third layer-system system is in direct or indirect flatly contact to said second layer-system at a side facing away from the first layer-system and includes means for acoustical damping having at least one acoustic access to the hot gas path. a plate like body with an opening sided surface, said surface provides at least one first area which projects beyond at least one second area of said surface which surrounds the at least one first area frame-like, the at least one first area is encompassed by a circumferential edge corresponding in form and size to said opening such that the circumferential edge and the opening contour limit a gap at least in some areas while the at least one second area contacts directly or indirectly the wall of the hot gas path component at a rear side facing away from the hot gas path, and the plate like body provides at least a first functional layer-system, providing at least one layer made of heat resistant material, defining the first area of the surface; characterized in that: the at least one layer of heat resistant material is made of a thermal barrier coating; a second layer-system is in direct or indirect flatly contact to said first layer-system at a side facing away from the first area and includes means for cooling the first layer-system, wherein the first layer-system is fixed to the second layer-system by a heat and oxidation resistant bond coat layer; and a third layer-system system is in direct or indirect flatly contact to said second layer-system at a side facing away from the first layer-system and includes means for acoustical damping having at least one acoustic access to the hot gas path. the at least one layer of heat resistant material is made of a thermal barrier coating; a second layer-system is in direct or indirect flatly contact to said first layer-system at a side facing away from the first area and includes means for cooling the first layer-system, wherein the first layer-system is fixed to the second layer-system by a heat and oxidation resistant bond coat layer; and a third layer-system system is in direct or indirect flatly contact to said second layer-system at a side facing away from the first layer-system and includes means for acoustical damping having at least one acoustic access to the hot gas path.