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The columns show different attributes of the business model and the rows show the necessary differentiation between the characteristics of the cash flows.
Diagram: IFRS 9 accounting categories in the solution
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Diagram 1: IFRS 9 accounting category assignment and impact on valuation elements
In general, the classifiation classification process requires the analysis of the following questions for each product design:
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Diagram 2: IFRS 9 category assignment rules
If the assignement assignment of an accoutning accounting category changes during the lifecycle of a financial instrument, a reclassification will be triggered.(For details of the classification process, please read more in the manual: Classification IFRS 9.)