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 or National GAAP.

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.

Legacy and IAS39 based classifications:

available_for_sale

held_for_hedge

held_to_maturity

loans_and_recs

trading_gaap

As defined in Part 1, Section 4 of Annex V in Commission Implementing Regulation (EU) 2021/451: ‘Trading financial assets’ includes all financial assets and liabilities classified as trading under the relevant national GAAP based on BAD. Irrespective of the measurement methodology applied under the relevant national GAAP based on BAD, all derivatives with a positive balance for the reporting institution that are not classified as hedge accounting in accordance with paragraph 22 of this Part shall be reported as trading financial assets and those with a negative balance shall be reported as trading financial liabilities. That classification shall also apply to derivatives which according to national GAAP based on BAD are not recognised on the balance-sheet, or have only the changes in their fair value recognised on-balance sheet or which are used as economic hedges as defined in paragraph 137 of Part 2 of Annex V.

ntnd_fv_pl

As defined in the relevant national GAAP based on BAD.

ntnd_fv_equity

As defined in the relevant national GAAP based on BAD.

ntnd_cost_based

As defined in Part 1, Section 4 of Annex V in Commission Implementing Regulation (EU) 2021/451: Under national GAAP based on BAD, for financial assets, ‘cost-based methods’ shall include those valuation rules by which the debt instrument is measured at cost plus interest accrued less impairment losses.

Under national GAAP based on BAD, ‘Non-trading non-derivative financial assets measured at a cost-based method’ includes financial instruments measured at cost-based methods as well as instruments measured at the lower of cost or market (‘LOCOM’) under a non-continuous basis (moderate LOCOM), regardless of their actual measurement as of the reporting reference date. Assets measured at moderate LOCOM are assets for which LOCOM is applied only in specific circumstances. The applicable accounting framework provides for those circumstances, such as impairment, a prolonged decline in fair value compared to cost or change in the management intent.

other_gaap

As defined in Part 1, Section 4 of Annex V in Commission Implementing Regulation (EU) 2021/451: Under national GAAP based on BAD, ‘Other non-trading non-derivative financial assets’ shall include financial assets that do not qualify for inclusion in other accounting portfolios. That accounting portfolio includes, among others, financial assets that are measured at LOCOM on a continuous basis (‘strict LOCOM’). Assets measured at strict LOCOM are assets for which the applicable accounting framework either provides for the initial and subsequent measurement at LOCOM, or the initial measurement at cost and the subsequent measurement at LOCOM.