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Hierarchy for accounting portfolios for equity instruments subject to impairment

Arc namecalculationArc
Arc rolehttp://www.eurofiling.info/xbrl/arcrole/complete-breakdown
Link rolehttp://www.eba.europa.eu/xbrl/crr/role/dict/dom/PL/PL20
ConceptOrderWeight
Accounting portfolios for equity instruments subject to impairment
eba_PL:x2
Financial assets held for trading. At cost, Financial assets designated at fair value through profit or loss. At cost, Available-for-sale financial assets. At cost
eba_PL:x23
11
Financial assets held for trading. At cost
eba_PL:x22
11
Financial assets designated at fair value through profit or loss. At cost
eba_PL:x17
21
Available-for-sale financial assets. At cost
eba_PL:x8
31
Available-for-sale financial assets. At fair value
eba_PL:x9
21
Non-trading non-derivative financial assets measured at fair value to equity
eba_PL:x64
31
Other non-trading non-derivative financial assets
eba_PL:x69
41

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