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Section Annex V Part 2, 10.6 — Amount to be reported for non-derivative hedging instruments (11.3 and 11.3.1) Size 8 rows × 3 columns · 22 cells Release FINREP 4.2.1 validation 3 3 Template section · Annex V Part 2, 10.61 § · references §145 For non-derivative hedging instruments, the amount to be reported shall be the carrying amount of those non-derivative hedging instruments according to the applicable measurement rules in IFRS or in GAAP based on BAD for the accounting portfolios to which they belong. No ‘notional amount’ shall be reported for non-derivative hedging instruments. 3 Other acts2 IFRS/IAS
IFRS 7 24A, 8(a) 4 IFRS 9 4.1.4, 4.1.5, 4.2.1, 6.1, 6.2.2, Appendix A 8 Showing references for nGAAP (IFRS-compatible).
Template section · Annex V Part 2, 10.61 § · references §145 For non-derivative hedging instruments, the amount to be reported shall be the carrying amount of those non-derivative hedging instruments according to the applicable measurement rules in IFRS or in GAAP based on BAD for the accounting portfolios to which they belong. No ‘notional amount’ shall be reported for non-derivative hedging instruments. 3 Other acts2 IFRS/IAS
IFRS 7 24A, 8(a) 4 IFRS 9 4.1.4, 4.1.5, 4.2.1, 6.1, 6.2.2, Appendix A 8 2 This template is checked by 2 rules : 2 within F 11.03, 0 tying it to other templates.
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