IFRS Taxonomy 2008

		[ IFRS Taxonomy 2008 ]
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[822330] Notes - Reconciliation of financial assets and financial liabilities [by classes]

Reconciliation of financial assets and financial liabilities
Reconciliation by classes
Cash and cash equivalents
Loans and receivables, cash and cash equivalents	X
Trade and other receivables
Loans and receivables, trade and other receivables	X
Other financial assets
Financial assets at fair value through profit or loss, designated as upon initial recognition, other financial assets	X
Financial assets at fair value through profit or loss, classified as held for trading, other financial assets	X
Financial assets at fair value through profit or loss, other financial assets	X
Financial assets available-for-sale, other financial assets	X
Held-to-maturity investments, other financial assets	X
Loans and receivables, other financial assets	X
Investments
Financial assets at fair value through profit or loss, designated as upon initial recognition, investments	X
Financial assets at fair value through profit or loss, classified as held for trading, investments	X
Financial assets at fair value through profit or loss, investments	X
Financial assets available-for-sale, investments	X
Held-to-maturity investments, investments	X
Financial assets
Financial assets at fair value through profit or loss, designated as upon initial recognition	X
Financial assets at fair value through profit or loss, classified as held for trading	X
Financial assets at fair value through profit or loss	X
Financial assets available-for-sale	X
Held-to-maturity investments	X
Loans and receivables	X
Trade and other payables
Financial liabilities at fair value through profit or loss, classified as held for trading, trade and other payables	X
Financial liabilities at fair value through profit or loss, designated as upon initial recognition, trade and other payables	X
Financial liabilities at fair value through profit or loss, trade and other payables	X
Financial liabilities at amortised cost, trade and other payables	X
Other financial liabilities
Financial liabilities at fair value through profit or loss, classified as held for trading, other financial liabilities	X
Financial liabilities at fair value through profit or loss, designated as upon initial recognition, other financial liabilities	X
Financial liabilities at fair value through profit or loss, other financial liabilities	X
Financial liabilities at amortised cost, other financial liabilities	X
Financial liabilities
Financial liabilities at fair value through profit or loss, classified as held for trading	X
Financial liabilities at fair value through profit or loss, designated as upon initial recognition	X
Financial liabilities at fair value through profit or loss	X
Financial liabilities at amortised cost	X

For information contact: Holger Obst (hobst@iasb.org)