Banking
AFS / FVOCI Securities — Fair Value Change (OCI)
Revaluing the bank's Available-for-Sale bond portfolio, with the gain going to Other Comprehensive Income.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Investment Securities (FVOCI) | Asset (+) | 40,000.00 | - |
| Unrealized Gain on FVOCI Securities (OCI) | Equity (+) | - | 40,000.00 |
💡 Accountant's Note
Under IFRS 9, debt instruments held at FVOCI have fair value changes in OCI (not P&L) until sold. This reduces P&L volatility for banks holding large bond portfolios. On sale, the cumulative OCI gain/loss recycles to P&L.
Professional Excel Template
Get the automated version of this entry. Includes built-in IFRS checks, VAT calculators, and SAP-ready upload formats.
QA
Expert Analysis by Qusai Ahmad
General Accountant Supervisor & IFRS Specialist
Specialized in SAP GUI automation and Middle Eastern tax compliance. Building digital tools for the next generation of finance leaders.