Premise
The reclassification of a data source is a process through which the structure or presentation of accounting data is modified in order to make them easier to interpret or to adapt them to the specific needs of the analysis being carried out.
There are several techniques for reclassifying accounting data
The choice of the most suitable reclassification technique depends on the purposes of the analysis and the objectives to be achieved. It is important to remember that the reclassification of data can affect the interpretation of the results of the analysis and therefore it is always necessary to be clear and transparent in the presentation of the reclassified data.
The reclassification of a data source (balance sheet or accounting situation) can be carried out in different ways depending on the purposes and objectives of the analysis.
What are secondary or Custom reclassification templates?
Secondary or customized reclassification models are those that allow any data source to be reclassified in schemes used in the banking system or in general customized according to specific customer needs:
The main Custom schemes are:
- Scheduling AQR extension 1 (Balance Analysis menu). Used by the main Credit Institutions that use the Cerved platforms (e.g. CE.BI)
- Scheduling FIU (Balance Analysis Menu). In use by groups of international relevance
- Custom Bank (Other Schemes menu). In use at the main credit institutions that use the platform CEDACRI
- Custom Bank Corporate. (Other Schemes menu). In use by the main credit institutions in the Corporate sector
- Custom Trusts. (Other Schemes menu). In use by the main Confidi that use the Sixtema platform
- Scheduling AQR extension 2 (Other Schemes menu). In use at major credit institutions
- Other Schemes (Cost of Good Money, OIC, IAS/IFRS, IC/PL, and tc)
Is it possible to see an example?
To view the various examples navigate the submenus of this chapter or click on the scheme of interest.
- Scheduling AQR extension 1 (Balance Analysis menu). Used by the main Credit Institutions that use the Cerved platforms (e.g. CE.BI)
- Scheduling FIU (Balance Analysis Menu). In use by groups of international relevance
- Custom Bank (Other Schemes menu). In use at the main credit institutions that use the platform CEDACRI
- Custom Bank Corporate. (Other Schemes menu). In use by the main credit institutions in the Corporate sector
- Custom Trusts. (Other Schemes menu). In use by the main Confidi that use the Sixtema platform
- Scheduling AQR extension 2 (Other Schemes menu). In use at major credit institutions
- Financial flows e CCNO. (Other Schemes menu). In use at major credit institutions
- Other Blueprints (Cost of Good Solds, OIC, IAS/IFRS, IC/PL, and tc)
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