FVTOCI and Facility: Difference between pages

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''Financial reporting.''
1.


Fair Value Through the statement of Other Comprehensive Income.
An arrangement between a lender and a borrower, under which an [[advance]] of money may be made.


FVTOCI describes an accounting treatment for changes in the fair values of derivative instruments.


2.


Under FVTOCI, changes in fair value are ''not'' reported as part of profit or loss (earnings) for the period.
Other arrangements under which [[credit]] may be made available.


Instead they are reported as part of 'other comprehensive income'.


Also known as a ''line''.


The consequence of FVTOCI treatment is to avoid volatility in reported earnings.


3.


== See also ==
Any place, arrangement or equipment provided to enable an activity.
*[[Fair value]]
*[[FVTPL]]
*[[Statement of profit or loss and other comprehensive income]]
* [[IFRS 9]]
* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]]
* [[IFRS 13]]
* [[Statement of comprehensive income]]


[[Category:Accounting,_tax_and_regulation]]
For example, a Multilateral trading facility.
 
 
==See also==
*[[Advance]]
*[[Asset Purchase Facility]]
*[[Availability]]
*[[Backstop facility]]
*[[Bank facility]]
*[[Bridge facility]]
*[[Certain funds]]
*[[Contingent Term Repo Facility]]
*[[Credit]]
*[[Discount Window Facility]]
*[[Euronote facility]]
*[[European Financial Stability Facility]]
*[[Evergreen facility]]
*[[Facility agent]]
*[[Facility fee]]
*[[Line]]
*[[Multi-currency]]
*[[Multicurrency facility]]
*[[Multilateral trading facility]]
*[[Organised trading facility]]
*[[Revolving borrowing facility]] 
*[[Revolving credit facility]]  (RCF)
*[[Rolling credit facility]] 
*[[Standby credit facility]] 
*[[Swap execution facility]] 
*[[Swing line facility]]
 
[[Category:Long_term_funding]]
[[Category:Financial_products_and_markets]]
[[Category:Liquidity_management]]

Revision as of 12:56, 6 July 2022

1.

An arrangement between a lender and a borrower, under which an advance of money may be made.


2.

Other arrangements under which credit may be made available.


Also known as a line.


3.

Any place, arrangement or equipment provided to enable an activity.

For example, a Multilateral trading facility.


See also

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