Fair value changes due to changes in credit risk before purchase

The difference between the outstanding nominal amount and the purchase price of the instrument at the purchase date. This amount should be reported for instruments purchased for an amount lower than the outstanding amount due to credit risk deterioration.

Variable ID

FV_CHNG_CR_BFR_PRCHS

Definition

The difference between the outstanding nominal amount and the purchase price of the instrument at the purchase date. This amount should be reported for instruments purchased for an amount lower than the outstanding amount due to credit risk deterioration.

Input layer instructions

Not available

Domain

Monetary

Legal references

  • No legal references provided

Used in cubes

Used in transformations