RepMap
FINREP 4.2.1validation

Releases (DPM and templates)

Annex V text editions

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 45.01 Gains and losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio

View options DPM tags · colour the grid · rules · accounting basis

DPM tags dimensions 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 · +1

MetricCurrent period

Accounting 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 loss

Financial statementsProfit or loss · Derecognition and remeasurement · Fair value changes due to credit risk · +1

Row