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Hierarchy for Accounting portfolios of financial assets

Arc namecalculationArc
Arc rolehttp://www.eurofiling.info/xbrl/arcrole/complete-breakdown
Link rolehttp://www.eba.europa.eu/xbrl/crr/role/dict/dom/PL/PL54
ConceptOrderWeight
Accounting portfolios for financial assets
eba_PL:x70
Financial assets held for trading
eba_PL:x20
11
Trading financial assets
eba_PL:x66
21
Financial assets designated at fair value through profit or loss
eba_PL:x14
31
Available-for-sale financial assets
eba_PL:x7
41
Non-trading non-derivative financial assets measured at fair value through profit or loss
eba_PL:x63
51
Non-trading non-derivative financial assets measured at fair value to equity
eba_PL:x64
61
Loans and receivables
eba_PL:x42
71
Held-to-maturity investments
eba_PL:x35
81
Non-trading non-derivative financial assets measured at a cost-based method
eba_PL:x62
91
Other non-trading non-derivative financial assets
eba_PL:x69
101

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