acc_fv_change_credit_risk_ytd

This is the cumulative amount of change in the fair value of the instrument that is attributable to changes in credit risk from the start of the financial year.

Annex V to Implementing Regulation (EU) No 680/2014 indicates that this can be calculated by adding all negative and positive changes in the fair value of the instrument due to credit risk that have occurred from the start of the financial year to the reference date.

This attribute is also defined in IFRS 7.9(c)