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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 Classiciation Classification of financial assets is related to 


Business Model, Cash Flow Characteristics (SPPI-Test-Flag) and Fair Value-Option Flag can be alternatively 

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

For the SPPI -Test test, an additional option can be provided on request. In this case the SPPI -Test test will be performed in semi-automated way.

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).