Fair value through P&L definition

Fair value through P&L or “FVPL” means fair value measurement in the balance sheet and unrealised gains reported in P&L for assets; and current fulfilment measurement in the balance sheet with changes in discount rate reported in P&L for insurance liabilities.
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Related to Fair value through P&L

  • SPS AER Value means the Underlying Reference Value.

  • Worst Value means, in respect of a ST Valuation Date, the RI Value for the Reference Item(s) with the lowest or equal lowest RI Value for any Reference Item in the Basket in respect of such ST Valuation Date.

  • Adjusted Total Assets means, for any Person, the sum of:

  • Adjusted Book Value means, as of a particular date, the Book Value on such date, subject to the following adjustments, each of which shall have been derived from the Company’s IFRS financial statements for the period ended on such date (or, if not derivable from such financial statements, shall be determined in good faith by the Company), but reduced by the amount of the federal income tax applicable thereto:

  • FR Value means, in respect of a ST FR Valuation Date, Worst Value.