Division 31 F1

Interest income and interest expense from financial instruments measured at fair value through profit or loss and from hedging derivatives classified in the category ‘ hedge accounting ’ shall be reported either separately from other gains and losses under items ‘ interest income ’ and ‘ interest expense ’ ( ‘ clean price ’ ) or as part of gains or losses from these categories of instruments ( ‘ dirty price ’ ). The clean or dirty price approach shall be applied consistently for all financial instruments measured at fair value through profit or loss and for hedging derivatives classified in the category ‘ hedge accounting ’ .