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b) Disclosure of valuation components: Depending on the accounting category, specific valuation elements need to be disclosed in the P&L or OCI

Financial Assets:

IFRS9 Classification of financial assets is related to 

  • Business Model
  • Cash Flow Characteristics
  • Fair Value Option Decision


  • delivered and imported at individual level,
  • can be defined in the setup (LINK SWIMLANE TILE CLASSIFICATION SETUP)


Financial Liabilities:

The classification of financial liabilities under IFRS9 does not follow the approach for the classification of financial assets; rather it remains broadly the same as under IAS 39. Financial liabilities are measured at amortised cost or fair value through profit or loss (when they are held for trading).

This section is split into the following topics: