Annex V · Part 2 › 15 Breakdown of selected statement of profit or loss items (16) › 15.2 Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument (16.2)
15.2 Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument (16.2)
2 paragraphs · official text, verbatim
Gains and losses on derecognition of financial assets and financial liabilities not measured at fair value through profit or loss shall be broken down by type of financial instrument and by accounting portfolio. For each item, the net realised gain or loss stemming from the derecognised transaction shall be reported. The net amount represents the difference between realised gains and realised losses.
Template 16.2 shall apply under IFRS to financial assets and liabilities at amortised cost, and debt instruments measured at fair value through other comprehensive income. Under national GAAP based on BAD, template 16.2 shall apply to financial assets measured at cost-based method, at fair value through equity, and in accordance with measurement methods such as the lower of cost or market. Gains and losses of financial instruments classified as trading under the relevant national GAAP based on BAD shall not be reported in this template regardless of the valuation rules applicable for those instruments.