acc_change_fv_before_taxes

This is the accumulated change in fair value before taxes.

This can be calculated by adding all gains and losses from remeasurements of financial instruments which have accumulated from the date of initial recognition to the reference date, as suggested in Annex V to Implementing Regulation (EU) No 680/2014. These gains and losses are included as they are reported in the statement of profit or loss, and therefore the amount reported will be before taxes.