Accounting classification

Accounting portfolio where the instrument is recorded in accordance with the accounting standard – IFRS or national GAAP – under Regulation (EU) 2015/534 (ECB/2015/13) applied by the observed agent’s legal entity.

Variable ID

ACCNTNG_CLSSFCTN

Definition

Accounting portfolio where the instrument is recorded in accordance with the accounting standard – IFRS or national GAAP – under Regulation (EU) 2015/534 (ECB/2015/13) applied by the observed agent’s legal entity.

Input layer instructions

Not available

Domain

Accounting classification

Legal references

Used in cubes

Used in transformations