Stress Test Data Framework Dictionary 2021: Version 02

Otherfairvalueditemsaccountingdesignation

Enumeration Definition
Financial assets at fair value through other comprehensive income All assets accounted for as Financial assets at fair value through other comprehensive income under IFRS.
Financial assets designated at fair value through profit or loss All assets accounted for as Financial assets designated at fair value through profit or loss under IFRS.
Non-trading financial assets mandatorily at fair value through profit or loss All assets accounted for as Non-trading financial assets mandatorily at fair value through profit or losss under IFRS.