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Amount of the increase (decrease) in fair value of the hedged item in a fair value hedge recognized in the income statement.

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The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.

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The effective portion of net gain (loss) reclassified from accumulated other comprehensive income into income on derivative instruments designated and qualifying as hedging instruments.

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Amount of realized and unrealized gain (loss) of derivative instruments not designated or qualifying as hedging instruments.

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Total amount of gain (loss) derived from fair value hedges recognized in earnings in the period.

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Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.

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The net amount of operating interest income (expense).

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The loss recognized in earnings during the reporting period representing the amount of the cash flow hedges' ineffectiveness.

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Amount after tax and reclassification adjustments, of increase (decrease) in accumulated gain (loss) from derivative instruments designated and qualifying as the effective portion of cash flow hedges and an entity's share of an equity investee's increase (decrease) in deferred hedging gain (loss).

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Amount before tax, after reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.

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The estimated net amount of unrealized gains or losses on price risk cash flow hedges as of the balance sheet date expected to be reclassified to earnings within the next twelve months.

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Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

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