Division 62 F1

‘ Debt instruments at fair value through other comprehensive income ’ shall include gains or losses on debt instruments measured at fair value through other comprehensive income other than impairment gains or losses and foreign exchange gains and losses, that shall respectively be reported in ‘ (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) ’ and in ‘ Exchange differences (gain or (-) loss), net ’ in template 2. ‘ Transferred to profit or loss ’ in particular shall include the transfer to profit or loss due to derecognition or reclassification into the fair value through profit or loss measurement category.