Accounting classification

Domain ID

ACCNTNG_CLSSFCTN

Definition

Variables defined on the domain

Members

Member ID Name Definition
0 Not applicable
10 nGAAP: Loans and receivables Loans and receivables in accordance with national GAAP.
12 nGAAP: Held-to-maturity investments Held-to-maturity investments in accordance with national GAAP.
13 nGAAP: Non-trading debt instruments measured at a cost-based method Non-trading debt instruments measured at a cost-based method in accordance with national GAAP.
14 IFRS: Cash balances at central banks and other demand deposits Cash balances at central banks and other demand deposits in accordance with IFRS.
15 nGAAP: Other Non-trading Non-derivative Financial assets Other non-trading non-derivative financial assets in accordance with national GAAP.
2 IFRS: Financial assets held for trading Financial assets held for trading in accordance with IFRS.
3 nGAAP: Trading Financial assets Trading financial assets in accordance with national GAAP.
4 IFRS: Financial assets designated at fair value through profit or loss 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.
41 IFRS: Non-trading financial assets mandatorily at fair value through profit or loss Non-trading financial assets mandatorily at fair value through profit or loss in accordance with IFRS.
45 nGAAP: Cash and cash balances at central banks Cash and cash balances at central banks in accordance with national GAAP.
46 nGAAP: Financial assets held for trading Financial assets held for trading in accordance with Implementing Regulation (EU) No 680/2014.
47 nGAAP: Financial assets designated at fair value through profit or loss Financial assets designated at fair value through profit or loss in accordance with national GAAP.
48 nGAAP: Non-trading financial assets mandatorily at fair value through profit or loss Non-trading financial assets mandatorily at fair value through profit or loss in accordance with national GAAP.
5 nGAAP: Available-for-sale financial assets Available-for-sale financial assets in accordance with national GAAP.
6 IFRS: Financial assets at amortised cost Financial assets measured at amortised cost in accordance with IFRS.
7 nGAAP: Non-trading non-derivative financial assets measured at fair value through profit or loss Non-trading non-derivative financial assets measured at fair value to equity in accordance with national GAAP.
8 IFRS: Financial assets at fair value through other comprehensive income Financial assets measured at fair value through other comprehensive income due to business model and cash-flows characteristics in accordance with IFRS.
9 nGAAP: Non-trading non-derivative financial assets measured at fair value to equity Non-trading non-derivative financial assets measured at fair value to equity in accordance with national GAAP.

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