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SE","context":"CONSTRUCTION","tested_point":"LIAB_MINI_CASE","difficulty":"EXPERT","scope":"CORE_STUDENT"},{"key":"LX.IFRS13.000060","standard_id":"IFRS13","concept_ids":["IFRS13.LIABILITY.TRANSFER_ASSUMPTION"],"dimension":"RECOGNITION","format":"FILL_BLANK","context":"GENERIC","tested_point":"TRANSFER_FILL","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IFRS13.000061","standard_id":"IFRS13","concept_ids":["IFRS13.PORTFOLIO.NET_EXPOSURE_EXCEPTION"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"FINANCE","tested_point":"EXCEPTION_PURPOSE","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IFRS13.000062","standard_id":"IFRS13","concept_ids":["IFRS13.PORTFOLIO.NET_EXPOSURE_EXCEPTION"],"dimension":"RECOGNITION","format":"MULTIPLE_CHOICE","context":"FINANCE","tested_point":"EXCEPTION_CONDITIONS","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IFRS13.000063","standard_id":"IFRS13","concept_ids":["IFRS13.PORTFOLIO.NET_EXPOSURE_EXCEPTION"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"FINANCE","tested_point":"EXCEPTION_POLICY_CHOICE","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IFRS13.000064","standard_id":"IFRS13","concept_ids":["IFRS13.PORTFOLIO.SCOPE_OF_EXCEPTION"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"FINANCE","tested_point":"EXCEPTION_SCOPE_IFRS9","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IFRS13.000065","standard_id":"IFRS13","concept_ids":["IFRS13.PORTFOLIO.SCOPE_OF_EXCEPTION"],"dimension":"RECOGNITION","format":"CLASSIFICATION","context":"FINANCE","tested_point":"EXCEPTION_SCOPE_CLASSIFY","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IFRS13.000066","standard_id":"IFRS13","concept_ids":["IFRS13.PORTFOLIO.MEASUREMENT_OF_NET_POSITION"],"dimension":"CALCULATION","format":"CALCULATION","context":"FINANCE","tested_point":"NET_POSITION_CALC","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IFRS13.000067","standard_id":"IFRS13","concept_ids":["IFRS13.PORTFOLIO.MEASUREMENT_OF_NET_POSITION"],"dimension":"ANALYSIS","format":"ERROR_SPOT","context":"FINANCE","tested_point":"OFFSET_RISKS_SPOT","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IFRS13.000068","standard_id":"IFRS13","concept_ids":["IFRS13.PORTFOLIO.MEASUREMENT_OF_NET_POSITION"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"FINANCE","tested_point":"ALLOCATION_BASIS","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IFRS13.000069","standard_id":"IFRS13","concept_ids":["IFRS13.PORTFOLIO.NET_EXPOSURE_EXCEPTION"],"dimension":"PROFESSIONAL_JUDGMENT","format":"MINI_CASE","context":"BANKING","tested_point":"EXCEPTION_MINI_CASE","difficulty":"EXPERT","scope":"CORE_STUDENT"},{"key":"LX.IFRS13.000070","standard_id":"IFRS13","concept_ids":["IFRS13.INITIAL.TRANSACTION_PRICE_VS_FV"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"GENERIC","tested_point":"ENTRY_EXIT_INITIAL","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IFRS13.000071","standard_id":"IFRS13","concept_ids":["IFRS13.INITIAL.TRANSACTION_PRICE_VS_FV"],"dimension":"RECOGNITION","format":"SINGLE_CHOICE","context":"GENERIC","tested_point":"WHEN_DIFFER","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IFRS13.000072","standard_id":"IFRS13","concept_ids":["IFRS13.INITIAL.TRANSACTION_PRICE_VS_FV"],"dimension":"APPLICATION","format":"ORDERING","context":"GENERIC","tested_point":"CHECK_TP_ORDER","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IFRS13.000073","standard_id":"IFRS13","concept_ids":["IFRS13.INITIAL.TRANSACTION_PRICE_VS_FV"],"dimension":"CALCULATION","format":"CALCULATION","context":"FINANCE","tested_point":"DAY_ONE_CALC","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IFRS13.000074","standard_id":"IFRS13","concept_ids":["IFRS13.INITIAL.DAY_ONE_GAIN_LOSS"],"dimension":"RULE_KNOWLEDGE","format":"FILL_BLANK","context":"GENERIC","tested_point":"DAY_ONE_GENERAL_RULE","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IFRS13.000075","standard_id":"IFRS13","concept_ids":["IFRS13.INITIAL.DAY_ONE_GAIN_LOSS"],"dimension":"ANALYSIS","format":"ERROR_SPOT","context":"FINANCE","tested_point":"DAY_ONE_ERRORS","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IFRS13.000076","standard_id":"IFRS13","concept_ids":["IFRS13.INITIAL.TRANSACTION_PRICE_VS_FV"],"dimension":"PROFESSIONAL_JUDGMENT","format":"MINI_CASE","context":"INDUSTRIAL","tested_point":"INITIAL_MINI_CASE","difficulty":"EXPERT","scope":"CORE_STUDENT"},{"key":"LX.IFRS13.000077","standard_id":"IFRS13","concept_ids":["IFRS13.INITIAL.DAY_ONE_GAIN_LOSS"],"dimension":"RECOGNITION","format":"MATCHING","context":"GENERIC","tested_point":"WHO_DECIDES_MATCH","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IFRS13.000078","standard_id":"IFRS13","concept_ids":["IFRS13.TECHNIQUES.APPROACHES"],"dimension":"RECOGNITION","format":"CLASSIFICATION","context":"GENERIC","tested_point":"APPROACH_CLAS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ANCED","scope":"CORE_STUDENT"},{"key":"QST.IFRS13.000074","standard_id":"IFRS13","concept_ids":["IFRS13.PORTFOLIO.NET_EXPOSURE_EXCEPTION"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"V1_QST.IFRS13.000074","tested_point":"QST.IFRS13.000074","difficulty":"EXPERT","scope":"CORE_STUDENT"},{"key":"QST.IFRS13.000075","standard_id":"IFRS13","concept_ids":["IFRS13.PORTFOLIO.NET_EXPOSURE_EXCEPTION"],"dimension":"RULE_KNOWLEDGE","format":"MULTIPLE_CHOICE","context":"V1_QST.IFRS13.000075","tested_point":"QST.IFRS13.000075","difficulty":"EXPERT","scope":"CORE_STUDENT"},{"key":"QST.IFRS13.000076","standard_id":"IFRS13","concept_ids":["IFRS13.PORTFOLIO.NET_EXPOSURE_EXCEPTION"],"dimension":"CALCULATION","format":"NUMERICAL","context":"V1_QST.IFRS13.000076","tested_point":"QST.IFRS13.000076","difficulty":"EXPERT","scope":"CORE_STUDENT"},{"key":"QST.IFRS13.000077","standard_id":"IFRS13","concept_ids":["IFRS13.PORTFOLIO.NET_EXPOSURE_EXCEPTION"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"V1_QST.IFRS13.000077","tested_point":"QST.IFRS13.000077","difficulty":"EXPERT","scope":"CORE_STUDENT"},{"key":"QST.IFRS13.000078","standard_id":"IFRS13","concept_ids":["IFRS13.PORTFOLIO.NET_EXPOSURE_EXCEPTION"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IFRS13.000078","tested_point":"QST.IFRS13.000078","difficulty":"EXPERT","scope":"CORE_STUDENT"},{"key":"QST.IFRS13.000080","standard_id":"IFRS13","concept_ids":["IFRS13.PORTFOLIO.SCOPE_OF_EXCEPTION"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"V1_QST.IFRS13.000080","tested_point":"QST.IFRS13.000080","difficulty":"EXPERT","scope":"CORE_STUDENT"},{"key":"QST.IFRS13.000081","standard_id":"IFRS13","concept_ids":["IFRS13.PORTFOLIO.SCOPE_OF_EXCEPTION","IFRS13.PORTFOLIO.NET_EXPOSURE_EXCEPTION"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IFRS13.000081","tested_point":"QST.IFRS13.000081","difficulty":"EXPERT","scope":"CORE_STUDENT"},{"key":"QST.IFRS13.000082","standard_id":"IFRS13","concept_ids":["IFRS13.PORTFOLIO.MEASUREMENT_OF_NET_POSITION"],"dimension":"CALCULATION","format":"NUMERICAL","context":"V1_QST.IFRS13.000082","tested_point":"QST.IFRS13.000082","difficulty":"EXPERT","scope":"CORE_STUDENT"},{"key":"QST.IFRS13.000083","standard_id":"IFRS13","concept_ids":["IFRS13.PORTFOLIO.MEASUREMENT_OF_NET_POSITION"],"dimension":"CALCULATION","format":"NUMERICAL","context":"V1_QST.IFRS13.000083","tested_point":"QST.IFRS13.000083","difficulty":"EXPERT","scope":"CORE_STUDENT"},{"key":"QST.IFRS13.000084","standard_id":"IFRS13","concept_ids":["IFRS13.PORTFOLIO.MEASUREMENT_OF_NET_POSITION"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"V1_QST.IFRS13.000084","tested_point":"QST.IFRS13.000084","difficulty":"EXPERT","scope":"CORE_STUDENT"},{"key":"QST.IFRS13.000085","standard_id":"IFRS13","concept_ids":["IFRS13.PORTFOLIO.MEASUREMENT_OF_NET_POSITION"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IFRS13.000085","tested_point":"QST.IFRS13.000085","difficulty":"EXPERT","scope":"CORE_STUDENT"},{"key":"QST.IFRS13.000086","standard_id":"IFRS13","concept_ids":["IFRS13.INITIAL.TRANSACTION_PRICE_VS_FV"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"V1_QST.IFRS13.000086","tested_point":"QST.IFRS13.000086","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IFRS13.000088","standard_id":"IFRS13","concept_ids":["IFRS13.INITIAL.TRANSACTION_PRICE_VS_FV"],"dimension":"CALCULATION","format":"NUMERICAL","context":"V1_QST.IFRS13.000088","tested_point":"QST.IFRS13.000088","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IFRS13.000091","standard_id":"IFRS13","concept_ids":["IFRS13.INITIAL.DAY_ONE_GAIN_LOSS"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"V1_QST.IFRS13.000091","tested_point":"QST.IFRS13.000091","difficulty":"EXPERT","scope":"CORE_STUDENT"},{"key":"QST.IFRS13.000092","standard_id":"IFRS13","concept_ids":["IFRS13.INITIAL.DAY_ONE_GAIN_LOSS","IFRS13.INITIAL.TRANSACTION_PRICE_VS_FV"],"dimension":"RULE_KNOWLEDGE","format":"MULTIPLE_CHOICE","context":"V1_QST.IFRS13.000092","tested_point":"QST.IFRS13.000092","difficulty":"EXPERT","scope":"CORE_STUDENT"},{"key":"QST.IFRS13.000093","standard_id":"IFRS13","concept_ids":["IFRS13.INITIAL.DAY_ONE_GAIN_LOSS","IFRS13.INITIAL.TRANSACTION_PRICE_VS_FV"],"dimension":"CALCULATION","format":"NUMERICAL","context":"V1_QST.IFRS13.000093","tested_point":"QST.IFRS13.000093","difficulty":"EXPERT","scope":"CORE_STUDENT"},{"key":"QST.IFRS13.000094","standard_id":"IFRS13","concept_ids":["IFRS13.INITIAL.DAY_ONE_GAIN_LOSS"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"V1_QST.IFRS13.000094","tested_point":"QST.IFRS13.000094","difficulty":"EXPERT","scope":"CORE_STUDENT"},{"key":"QST.IFRS13.000096","standard_id":"IFRS13","concept_ids":["IFRS13.INITIAL.DAY_ONE_GAIN_LOSS","IFRS13.INITIAL.TRANSACTION_PRICE_VS_FV"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IFRS13.0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