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Highlights of the blueprint:

    • Consideration of IFRS 9 accounting categories without any need to touch source systems
    • Performs the complete category assignment analysing business models and/or SPPI test
    • Profile-based categorisation following product designs approved by the board


IFRS 9 calls for the classification of financial instruments.

The accounting category is decisive for the

a) Valuation approach: Depending on the accounting category, the financial instruments are based on the concept of AC or FV during initial and subsequent measurement

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 of financial assets is related to 

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


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

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


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

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).


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