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