EBU Single Rulebook Q&A 6 August 2013 2013_121 FINREP Amount of cumulative changes in fair value due to credit risk

In the absence of accurate information how the amount of cumulative changes in fair value due to credit risk should be reported? This question is also relevant for templates F4.2, F8.1, F16.5, F45.1. As mentioned in the EBA Q&A’s the requirement in IFRS to specify the credit risk component relates only to financial assets designated at FVTPL and not for trading portfolios.