Annex V · Part 2 › 15 Breakdown of selected statement of profit or loss items (16) › 15.5 Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument (16.4.1)
15.5 Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument (16.4.1)
2 paragraphs · official text, verbatim
Gains and losses on non-trading financial assets mandatorily at fair value through profit or loss shall be broken down by type of instrument. Each item of the breakdown shall be the net realised and unrealised amount (gains minus losses) of the financial instrument.
Gains or losses due to the reclassification of financial assets out of the amortised cost accounting portfolio and into the non-trading financial assets mandatorily at fair value through profit or loss accounting portfolio (IFRS 9.5.6.2) shall be reported in ‘Of which: gains and losses due to the reclassification of assets at amortised cost’.