acc_changes_fv_credit_risk


This is the cumulative amount of change in the fair value of the instrument that is attributable to changes in credit risk.

Annex V to Implementing Regulation (EU) No 680/2014 indicates that this can be calculated by adding all negative and positive changes in fair value of the instrument due to credit risk that have occurred since recognition of the instrument.

This attribute is also defined in IFRS 7.9(c)


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