|
All companies analysed
|
FTSE Eurotop 100 companies
analysed
|
Number of member states in
the analysis
|
21
|
8
|
Number of member states
where one or more of the
financial companies applied the
amendment
|
11
|
3
|
|
Number of
financial
companies
|
Pct of all
companies
analysed
|
Number of
financial
companies on
FTSE Eurotop
100
|
Pct of FTSE
Eurotop 100
companies
|
0 reclassifications
|
52
|
52%
|
14
|
64%
|
1 reclassification
|
28
|
28%
|
4
|
18%
|
2 reclassifications
|
11
|
11%
|
2
|
9%
|
3 reclassifications
|
8
|
8%
|
2
|
9%
|
4 reclassifications
|
1
|
1%
|
0
|
0%
|
Total
|
100
|
22
|
|
Reclassification
from Fair value
through profit
and loss to
loans and
receivables
|
Reclassification
from Available
for Sale to
loans and
receivables
|
Reclassification
from Fair value
through profit
and loss to
Available for
sale
|
Reclassification
from Fair value
through profit
and loss to
Held to
Maturity
|
Total
|
Number of
financial
companies
who applied
the option for
this category
|
27
|
16
|
23
|
15
|
81
|
Percentage of
all financial
companies
analysed who
applied the
option for this
category
|
33%
|
20%
|
28%
|
19%
|
100%
|
Number of
financial
companies
where the
disclosure
requirements
were stricter
|
8
|
3
|
6
|
2
|
19
|