Designation (Fair value option) | Defines the reason for designating an instrument to the portfolio for financial instruments designated at fair value through profit or loss (use of fair value option). |
| Portfolio - Defined the portfolios reported. It comprises both accounting portfolios (e.g. Available-for-sale) and prudential portfolios (e.g. trading book). |
| x90 - Accounting mismatch (Reports:F 41.02; ) |
| x91 - Hybrid contract (Reports:F 41.02; ) |
| x92 - Management on a fair value basis (Reports:F 41.02; ) |
| x93 - Management for credit risk (Reports:F 41.02; ) |
| x691 - Management of credit risk. Upon designation (Reports:F 16.05; ) |
| x692 - Management of credit risk. After the designation (Reports:F 16.05; ) |
| F 16.05 | Gains and losses on financial assets and liabilities designated at fair value through profit or loss by instrument |
| F 41.02 | Use of the Fair Value Option |