SDDS Wiring-Guide

Access the technical instructions, specifications, and practical examples to interpret data points in the SDDS/ ESG SDDS and ensure consistent reporting.

Field level

Other gain/(loss) directly accounted for in equity attributed to the investors of the vehicle

Topic: Result of Vehicle per Accounting Standards | Field Level: Vehicle | Label: as_other_gain_loss_directly_accounted_in_equity_attributed_investors | Indicator ID: 5.18

Industry Mapping:

This includes among others the unrealised revaluation of all assets and liabilities held in a currency other than the vehicle's functional currency (CTA), valuation changes of hedge instruments as well as other revaluation items directly accounted for in equity.

Data Type Double
Values ≥ 0
Example 3,255.00
Reference Field Sum of 5.16 (Other Gain/(Loss) Directly Accounted for in Equity) and 5.17 (Minority share in the other gain/(loss) directly accounted for in equity)
INREV Guideline ID -
INREV Index reference -
External reference -
GDD reference -