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Hierarchy for accounting portfolios for financial assets non-subject to impairment

Arc namepresentationArc
Arc rolehttp://www.xbrl.org/2003/arcrole/parent-child
Link rolehttp://www.eba.europa.eu/xbrl/crr/role/dict/dom/PL/PL50
ConceptOrder
Portfolio
eba_exp:PL
Accounting portfolios for financial assets non-subject to impairment
eba_PL:x3
1
Financial assets held for trading
eba_PL:x20
1
Financial assets designated at fair value through profit or loss
eba_PL:x14
2
Financial assets designated at fair value through profit or loss. Accounting mismatch
eba_PL:x56
1
Financial assets designated at fair value through profit or loss. Evaluation on a fair value basis
eba_PL:x57
2
Financial assets designated at fair value through profit or loss. Hybrid contracts
eba_PL:x58
3
Trading financial assets
eba_PL:x66
3
Non-trading non-derivative financial assets measured at fair value through profit or loss
eba_PL:x63
4

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