A release is the EBA package of templates and rules. A variant is an alternative set of templates inside a release (IFRS 18 replaces some IAS 1 templates). Annex V editions are versions of the instruction text.
F 45.01Gains and losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio
DPM tagsdimensions and members of the cells, from DPM 2.0 · families: curated proposal
InstrumentIncome or expenses · Deposits, Debt securities issued, Other financial liabilities · Equity instruments, debt securities, loans and advances · +1MetricCurrent periodAccounting portfolioFinancial liabilities designated at fair value through profit or loss · Financial assets designated at fair value through profit or loss · Financial assets designated at fair value through profit or loss, Financial liabilities designated at fair value through profit or lossFinancial statementsProfit or loss · Derecognition and remeasurement · Fair value changes due to credit risk · +1
Colour byRulesRules per cell1–23–45–89–12>12not reported