This section entails IFRS specific explanations for valuation elements which are part of IFRS-compliant initial and subsequent measurement.
For general explanations about an individual valuation element please refer to the section Core Valuation Elements.
For IFRS 9 - compliant financial accounting, the following valuation elements are relevant:
- Contractual Remaining Debt IFRS
- Daily Payables Capital IFRS
- Daily Payables Interest IFRS
- Daily Payables Fees IFRS
- Linear Accrued Interest in Arrears IFRS
- Interest Smoothing IFRS
- Effective Interest Rate IFRS
- Amortised Cost IFRS
- Open Amortisation Transaction Costs IFRS
- Open Amortisation Premium/Discount IFRS
- Expected Credit Loss / Risk Provision IFRS
- Fair Value DCF with constant credit spread IFRS
- Fair Value DCF IFRS
- Current Balance IFRS
- Unwinding IFRS
- Early repayment Ratio ("Prepayment") IFRS