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Hierarchy for Accounting portfolios of financial assets

Arc namepresentationArc
Arc rolehttp://www.xbrl.org/2003/arcrole/parent-child
Link rolehttp://www.eba.europa.eu/xbrl/crr/role/dict/dom/PL/PL54_1
ConceptOrder
Portfolio
eba_exp:PL
Accounting portfolios for financial assets other than classified as held for sale
eba_PL:x73
1
Financial assets held for trading
eba_PL:x20
1
Financial assets held for trading. At cost
eba_PL:x22
1
Trading financial assets
eba_PL:x66
2
Financial assets designated at fair value through profit or loss
eba_PL:x14
3
Financial assets designated at fair value through profit or loss. At cost
eba_PL:x17
1
Available-for-sale financial assets
eba_PL:x7
4
Available-for-sale financial assets. At cost
eba_PL:x8
1
Non-trading non-derivative financial assets measured at fair value through profit or loss
eba_PL:x63
5
Non-trading non-derivative financial assets measured at fair value to equity
eba_PL:x64
6
Loans and receivables
eba_PL:x42
7
Held-to-maturity investments
eba_PL:x35
8
Non-trading non-derivative financial assets measured at a cost-based method
eba_PL:x62
9
Other non-trading non-derivative financial assets
eba_PL:x69
10

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