accounting_treatment


The accounting treatment of a product refers to which accounting classification or portfolio the asset/liability belongs within the IFRS9 regime in accordance with Regulation (EU) 2015/534 (ECB/2015/13) applied by the financial firm.

cb_or_demand

Cash balances at central banks and other demand deposits in accordance with IFRS.

held_for_trading

Financial assets held for trading in accordance with IFRS.

fv_thru_pnl

Financial assets measured at fair value through profit and loss and designated as such upon initial recognition or subsequently in accordance with IFRS, except those classified as financial assets held for trading.

fv_mandatorily

Non-trading financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS.

fv_oci

Financial assets measured at fair value through other comprehensive income due to business model and cash-flows characteristics in accordance with IFRS.

amortised_cost

Financial assets measured at amortised cost in accordance with IFRS.


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