Definition
−IF [Accounting.Accounting classification of instruments] IN {'IFRS: Financial assets held for trading', ‘IFRS: Financial assets designated at fair value through profit or loss’, ‘IFRS: Non-trading financial assets mandatorily at fair value through profit or loss’, 'nGAAP: Financial assets held for trading', 'nGAAP: Trading financial assets', 'nGAAP: Non-trading non-derivative financial assets measured at fair value through profit or loss', ‘nGAAP: Financial assets designated at fair value through profit or loss’, ‘nGAAP: Non-trading financial assets mandatorily at fair value through profit or loss’, 'nGAAP: Non-trading non-derivative financial assets measured at fair value to equity'} THEN [Accounting.Accumulated impairment amount] = 'Nonapplicable'
+IF [Accounting.Accounting classification of instruments] IN {“IFRS: Financial assets held for trading”, “IFRS: Financial assets designated at fair value through profit or loss”, “IFRS: Non-trading financial assets mandatorily at fair value through profit or loss”, “nGAAP: Financial assets held for trading”, “nGAAP: Trading financial assets”, “nGAAP: Non-trading non-derivative financial assets measured at fair value through profit or loss”, “nGAAP: Financial assets designated at fair value through profit or loss”, “nGAAP: Non-trading financial assets mandatorily at fair value through profit or loss”, “nGAAP: Non-trading non-derivative financial assets measured at fair value to equity”} THEN [Accounting.Accumulated impairment amount] = “Non-applicable”