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FVM - Valuation adjustments: Deferred day-1 P&L (Detail) - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2023 | Mar. 31, 2023 | Jun. 30, 2022 | Jun. 30, 2023 | Jun. 30, 2022
Deferred Day-1 Profit Or Loss [Line Items] |  |  |  |  |
Reserve balance at the beginning of the period | $ 399 | $ 422 | $ 425 | $ 422 | $ 418
Profit / (loss) deferred on new transactions | 78 | 91 | 86 | 169 | 161
(Profit) / loss recognized in the income statement | (75) | (113) | (58) | (188) | (127)
Foreign currency translation | (1) | 0 | (1) | (1) | (1)
Reserve balance at the end of the period | $ 402 | $ 399 | $ 451 | $ 402 | $ 451

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- Definition The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from new transactions. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph IG14 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_IG14&doctype=Implementation%20Guidance -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 28 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_28_b&doctype=Standard -URIDate 2022-03-24 + Details
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