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Hierarchy for accounting portfolios not measured at fair value through profit or loss for financial instruments

Arc namepresentationArc
Arc rolehttp://www.xbrl.org/2003/arcrole/parent-child
Link rolehttp://www.eba.europa.eu/xbrl/crr/role/dict/dom/PL/PL60_1
ConceptOrder
Portfolio
eba_exp:PL
Accounting portfolios for financial instruments not measured at fair value through profit or loss
eba_PL:x6
1
Cash and cash balances at central banks and other demand deposits
eba_PL:x12
1
Financial assets at fair value through other comprehensive income
eba_PL:x750
2
Financial assets at fair value other than Held for trading and Trading Financial Assets
eba_PL:x76
3
Non-trading non-derivative financial assets measured at fair value to equity
eba_PL:x64
4
Non-trading non-derivative financial assets measured at a cost-based method
eba_PL:x62
5
Other non-trading non-derivative financial assets
eba_PL:x69
6
Financial liabilities measured at amortised cost
eba_PL:x27
7
Non-trading non-derivative financial liabilities measured at a cost-based method
eba_PL:x65
8

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