Added 'tax_adjusted' to 'accounting_treatment' and 'discontinued' to …

documentation/properties/accounting_treatment.md

@@ -56,6 +56,8 @@ Under national GAAP based on BAD, ‘Non-trading non-derivative financial assets
 ### other_gaap
 As defined in Part 1, Section 4 of Annex V in [Commission Implementing Regulation (EU) 2021/451]: Under national GAAP based on BAD, ‘Other non-trading non-derivative financial assets’ shall include financial assets that do not qualify for inclusion in other accounting portfolios. That accounting portfolio includes, among others, financial assets that are measured at LOCOM on a continuous basis (‘strict LOCOM’). Assets measured at strict LOCOM are assets for which the applicable accounting framework either provides for the initial and subsequent measurement at LOCOM, or the initial measurement at cost and the subsequent measurement at LOCOM.
 
+### tax_adjusted
+
 ---
 
 [ifrs9]: https://www.iasplus.com/en-gb/standards/ifrs-en-gb/ifrs9

documentation/properties/purpose.md

@@ -35,6 +35,7 @@ The **purpose** property describes the reason behind the creation or usage of th
 ├── deposit
 │   └── third_party_interest
 ├── dgs_contribution
+├── discontinued
 ├── dividend
 │   └── div_from_cis
 │   │   └── div_from_money_mkt
@@ -135,6 +136,13 @@ The **purpose** property describes the reason behind the creation or usage of th
 ### dgs_contribution
 Describes an account representing the **contributions to deposit guarantee schemes** paid by the reporting entity as defined by Annex 5 Part 2.48i of the [ITS on supervisory reporting][its]
 
+### discontinued
+A discontinued operation is a component of an entity that either has been disposed of or is classified as held for sale, and: ![IFRS 5.32]!(https://www.iasplus.com/en/standards/ifrs/ifrs5)
+
+    represents either a separate major line of business or a geographical area of operations is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations, or is a subsidiary acquired exclusively with a view to resale and the disposal involves loss of control. 
+
+IFRS 5 prohibits the retroactive classification as a discontinued operation, when the discontinued criteria are met after the end of the reporting period. [IFRS 5.12]
+
 ### res_fund_contribution
 Describes an account representing the **contributions to resolution funds** paid by the reporting entity as defined by Annex 5 Part 2.48i of the [ITS on supervisory reporting][its]
 

v1-dev/account.json

@@ -314,6 +314,7 @@
 	"deposit",
 	"derivative_fee",
 	"dgs_contribution",
+  "discontinued",
 	"div_from_cis",
 	"div_from_money_mkt",
 	"dividend",

v1-dev/common.json

@@ -17,6 +17,7 @@
          "ntnd_fv_equity",
          "ntnd_fv_pl",
          "other_gaap",
+         "tax_adjusted",
          "trading_gaap"
         ]
   },