Total Fair Value Gains part of NI

ShimiReenShimiReen
edited October 2023 in CCIR.Instructions
  • Unrealized Gains is part of Total Fair Value Gains
  • Total Fair Value Gains is part of NII (p40.74)
  • NII is part of IR (p40.74) which is part of NIR (p20.22) which is part of NI (p20.22).
  • CI = NI + OCI
  • OCI takes into account unrealized gains.

Then wouldn't the unrealized gains be double counted in CI?

Comments

  • Staff-T1Staff-T1

    That's a good point. That said, I do recall that under IFRS17 because unrealized gains are in the NI, they will no longer be in OCI

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