| Element | Missed Instructions | Cov. | Missed Branches | Cov. | Missed | Cxty | Missed | Lines | Missed | Methods | Missed | Classes |
| Total | 582 of 731 | 20% | 36 of 42 | 14% | 59 | 76 | 166 | 201 | 38 | 55 | 6 | 8 |
| BalanceSheetVertex.java | | 0% | | 0% | 17 | 17 | 28 | 28 | 11 | 11 | 1 | 1 |
| OTCAccountingModusFVAFDA.java | | 0% | | 0% | 5 | 5 | 25 | 25 | 4 | 4 | 1 | 1 |
| OTCAccountingModusFCAFBA.java | | 0% | | 0% | 5 | 5 | 21 | 21 | 4 | 4 | 1 | 1 |
| BalanceSheetEdge.java | | 0% | | 0% | 7 | 7 | 13 | 13 | 5 | 5 | 1 | 1 |
| ValueAdjustment.java | | 53% | | 50% | 5 | 15 | 32 | 53 | 3 | 13 | 0 | 1 |
| ValueCategory.java | | 57% | | 50% | 8 | 15 | 26 | 40 | 4 | 11 | 0 | 1 |
| OTCAccountingPolicy.java | | 0% | | 0% | 9 | 9 | 15 | 15 | 5 | 5 | 1 | 1 |
| OTCAccountingModus.java | | 0% | | 0% | 3 | 3 | 6 | 6 | 2 | 2 | 1 | 1 |