Annex V · Part 2 › 29 Breakdown of selected items of statement of profit or loss (45) › 29.1 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio (45.1)
29.1 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio (45.1)
1 paragraph · official text, verbatim
‘Financial liabilities designated at fair value through profit or loss’ shall only include the gains and losses due to the change in the own credit risk of issuers of liabilities designated at fair value through profit or loss where the reporting institution has chosen to recognise them in profit or loss because a recognition in other comprehensive income would create or enlarge an accounting mismatch.